HomeMy Public PortalAbout2020 Adopted Budget
Fiscal Year 2020
Adopted
Annual Budget
Presented to:
Village Board of Trustees
James R. Patterson Jr.,
President
And Trustees:
Mary W. Cooper
Chuck Gitles
John Hinkamp
Michael Jenny
Deborah Karton
Karim Khoja
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
Tony DeRose
Interim Fire Chief
William Fitzpatrick
Police Chief
Phil Perna
Public Works Director
and
The Staff of the
Village of Glenview
GFOA 2019 Award ………………………………………………………………………………………….4
Letter of Transmittal ……………………………………………………………………………………..7-10
Introduction and Overview
How to Use This Document …………………………………………………………………………...13-14
Village History ………………………………………………………………………………………..15-20
Village of Glenview Profile…………………………………………………………………………………..21
Village Demographics ………………………………………………………………………………….22-23
Budget Process Overview……………………………………………………………………………………..24
Budget Calendar ……………………………………………………………………………………………..25
Organization Chart …………………………………………………………………………………………..26
Basis of Budgeting……………………………………………………………………………………...27-30
Budget and Financial Policies………………………………………………………………………….31-34
Strategic Priorities and Village Management Goals
Strategic Priorities and Village Management Team Goals………………………………………………….34
Village Management Team Goals……………………………………………………………………..38-43
Performance Measures………………………..…………………………………………………………45-46
Summary by Fund
Village of Glenview Fund Structure ………………………………………………………………………49
All Funds Summary …………………………………………………………………………………………50
2020 Village Sources and Uses…………………………………………………………………………….51
Revenue Highlights …………………………………………………………………………………….52-58
Expenditure Highlights …………………………………………………………………………………59-61
2020 Fund Balance Statements……………………………………………………………………………63-66
Corporate Fund
Corporate Fund Summary ……………………………………………………………………………..69-73
Special Revenue Funds
Police Special Fund………………………………………………………………………………………….75
Foreign Fire Fund …………………………………………………………………………………………76
Special Tax Allocation Fund (TIF)……………………………………………………………………..77-78
Waukegan/Golf TIF Fund………………………………………………………………………… ….79-80
Table of Contents
Village of Glenview Adopted 2020 Budget 1
Enterprise Funds
Enterprise Funds Overview…………………………………………………………………………………83
Glenview Water and Sanitary Sewer Funds Overview……………………………………………………84
Glenview Water Fund………………………………...……………………………………………….85-87
Glenview Sanitary Sewer Fund……………………………………...……………………………………88-90
Wholesale Water Fund…………………………………………………………………………………..91-92
Commuter Parking Fund ……………………………………………………………………………….93-94
Internal Service Funds
Municipal Equipment Repair Fund ………………………………………………………………….....97-98
Capital Equipment Replacement Fund ……………………………………………………………….99-100
Insurance and Risk Fund…………………………………………………………………………….101-102
Facility Repair and Replacement Fund …………………………………………………………….103-104
Trust and Agency Funds
Trust and Agency Fund Overview …………………………………………………………………………107
Police Pension Fund………………………………………………………………………………………..108
Firefighters’ Pension Fund………………………………………………………………………………..109
Escrow Deposit Fund……………………………………………………………………………………..110
Special Service Area Bond Fund…………………………………………………………………………..111
Joint Emergency Telephone Systems Board Fund………………………………………………………..112
Capital Project Funds
Capital Project Funds Overview…………………………………………………………………………..115
Capital Projects Fund……………………………………………………………………………………..116
Glen Capital Projects Fund………………………………………………………………………………..117
Permanent Fund…………………………………………………………………………………………..118
Motor Fuel Tax Fund……………………………………………………………………………………..119
Debt Funds
Corporate Purpose Bonds Fund…………………………………………………………………………..121
Budgets by Department
Department Operating Overview…………………………………………………………………………...123
Department/Fund Relationship………………………………………………………………………….....124
Department Operating Summary…………………………………………………………………….125-126
Village Board of Trustees…………………………………………………………………………….127-132
General Government………………………………………………………………………………….133-140
Village Manager's Office Department……………………………………………………………….141-156
Administrative Services Department……………………………………………………………….157-174
Public Works Department………………………………………………………………………… .175-192
Police Department……………………………………………………………………………………193-197
Fire Department…………………………………………………………………………………….199-203
Community Development Department……………………………………………………………….205-216
Village of Glenview Adopted 2020 Budget 2
Capital Spending and Debt Management
Capital Spending………………………………………………………………………………………219-234
Debt Management………………………………………………………………………………………235-248
Component Unit
Village of Glenview Public Library………………………………………………………………….251-255
Supplementary
2020 Budget Resolution…………………………………………………………………………….257-258
2019 Tax Levy……………………………………………………………………………………….261-265
Glossary of Terms………………………………………………………………………………… .267-278
Commonly Used Acronyms………………………………………………………………………………..279
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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, which discusses the continued strong
financial position of the Village, what actions were taken to maintain a healthy financial position,
and the Village’s ability to be prepared for economic and fiscal challenges as they arise. 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
2020 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 2020 budget by division, category
and fund is also provided.
Village of Glenview Adopted 2020 Budget 13
Capital Spending and Debt Management
This section provides an overview of the capital project planning process, descriptions of projects
and a five year project plan. The discussion of the capital project planning process includes the
criteria used, as well as the program impact on the Village’s operating budget. The debt
management section includes all outstanding debt schedules and explanations regarding debt
policies.
Component Unit
The Component Unit for the Village is the Glenview Public Library. A component unit is a legally
separate organization for which the elected officials of the primary government are financially
accountable. This section provides the Library’s fund balance information for each of its funds, as
approved by the Library Board.
Supplementary Section
The Supplementary Section contains a copy of the adopted FY 2020 Budget Resolution, 2019 Tax
Levy documents, and a Glossary of Terms for reference and a list of Commonly Used Acronyms.
Additional information on the financial condition of the Village is available in the Comprehensive
Annual Financial Report (CAFR) which can be reviewed at Village Hall, the Village of Glenview
Public Library, or online at www.glenview.il.us.
Village of Glenview Adopted 2020 Budget 14
Village of Glenview History
First Inhabitants and Pioneers
The first Indian tribe known to inhabit early Illinois was the Winnebago, followed by the Potawatomi
who settled in the area now known as Northfield Township. A succession of treaties had gradually
wrested most of the Indian lands from the Native Americans. Finally, in the Treaty of Chicago in 1833,
the Indians gave up their last five million acres, thereby relinquishing all claims to northern Illinois and
opening up the area to settlement by early pioneers. The Indians were, for the most part, friendly and
even helpful so they did not present a great danger to these settlers.
After the 1833 Treaty of Chicago, a flood of early settlers came into the area from Europe and England
looking for an opportunity to establish themselves. Illinois, unlike the original 13 states, was a vast sea
of prairie grasses broken only by stands of oak trees which were called "groves." All early settlers were
permitted to select 160 acres of land in the area now known as Niles and Maine Townships near the site
of the present Glenview Club.
One of the first families to take up residence was that of George Heslington. They had been living at
Fort Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home site.
Located on the Deerfield moraine, their farm was just north of a large Potawatomi village. Their baby
daughter was the first white child born in the Glenview area. In 1836, Mrs. Heslingtons' parents, the
Robert Dewes, arrived and settled near their daughter. Just as the Heslingtons followed the Indian's
example of choosing high land, the early settlers in the Glenview area proper all located along the
established Indian trails. Two were called the Little Fort and the Indian Lakes Trails, now Waukegan
and Glenview Roads. Others settled along the Milwaukee Trail.
Dardenus Bishop and John and Benjamin Troups located near the intersection of the Little Fort and
Indian Lakes trails where Sgt. Joseph Adams had established a primitive store in an area we now call
downtown Glenview. John and Edward Cammack laid claim to their acreage along Shermer Road. Dr.
John Kennicott, his brothers, and their families settled along the Milwaukee Avenue trail in the middle
1830s – an area now known as "The Grove".
The Civil War Years
The Civil War years were a period of prosperity for the farmers in Glenview. Many of them improved
their farm buildings and their homes and were quite prosperous. In October 1871, Chicago was
devastated by the Great Chicago Fire. Chicago's building needs to rebuild the city led to the construction
in 1872 of the Chicago and Milwaukee Railroad through the center of town. Suddenly South Northfield
became easily accessible to Chicago, creating opportunities for manufacturing and the delivery of farm
products to the city, such as milk, cheese, and produce. A parallel track was constructed in 1892 in
anticipation of increased travel to the 1893 Columbian Exposition in Chicago.
Village Incorporation
By the late 1890s, it had become apparent there was need for more services than could be provided by
the existing county government or the rather informal township organizations. A referendum to
incorporate as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try
Village of Glenview Adopted 2020 Budget 15
was made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and most
of Section 35 of Northfield Township. The estimated population was 351.
At that time, only males could vote, so only 20 ballots were cast for the first Village Board of Trustees.
Hugh Burham was elected the first Village President. The first Trustees were August Clavey, Frank
Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These men represented
a good cross-section of the leaders of the various parts of the Village.
Originally the village was called South Northfield, then for a time North
Branch. In 1878, Fred Hutchings named it Oak Glen. But the railroad
already had a stop by that name, so another designation had to be found.
After an attempt to call it Hutchings after the donor of the land (Sara
Hutchings didn't want the Hutchings' name on the railroad station which was
an unsightly old rail car), and Barr, after a railroad superintendent, it became
Glen View. However, Glenview, as it is known today, is the name under
which it has continued to grow and prosper.
Mid-Century
Population growth occurred slowly up to 1950 when the Census recorded 6,142 residents. Spurred by
the opening of the Edens Expressway (Chicagoland’s first expressway to the northern suburbs) along
the eastern boundary of Glenview, the population increased to 18,132 at the 1960 Census and to 41,847
at the 2000 Census. The 2010 Census recorded a population of 44,692, up 6.8% from the 2000 Census
within the Village’s 13.5 square miles.
The Glenview Naval Air Station
In 1929 aviation pioneer Glenn Curtiss built Curtiss-Reynolds Airfield on the site of
what we now know as The Glen. And in 1936 the airfield was leased to the U.S.
Navy.
From 1937-1995, the Glenview Naval Air Station was an integral part of the Village
of Glenview. For 58 years, the Village enjoyed a strong, friendly
and productive relationship with the Navy men and women
stationed at the Base. U.S. Naval air power came of age in the years prior to and
during World War II. During this time, Naval Air Station (NAS) Glenview was the
largest primary training facility for the U.S. Navy. Nearly 9,000 aviation cadets
received primary flight training at this site, and an additional 17,000 pilots were
qualified for carrier landings through the Carrier Qualification Training Units.
But in July of 1993 the U.S. Department of Defense recommended the closing of Naval Air Station
Glenview -- and two years later, on September 30, 1995, it was officially closed.
Village of Glenview Adopted 2020 Budget 16
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 (see right), 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.
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.
Over the last decade, 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 (see right)
Village of Glenview Adopted 2020 Budget 17
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 (see below), 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 (see
right) 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
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.
Village of Glenview Adopted 2020 Budget 18
Crafted in 2016 by a 16-member committee, the Village’s
Comprehensive Plan (see right) 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 (see right) 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.
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 (see left)
in the Prairie Glen Corporate Park. The WGA runs the Evans
Scholars Foundation for golf cadies and will sponsor a Korn
Ferry 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
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Avenue was approved in 2018 and is expected to be occupied in the fall of 2019.
Parkside of Glenview, a 29 unit single-family cluster home development on the former Gibson
site, was granted approval in 2019 and is currently under
construction.
The 8 acre Hart Estate was approved for a 35,000 square foot
grocery store and three retail outlot buildings at the corner
of Willow and Pfingsten Roads (see right) with construction
anticipated to start in the spring of 2020.
North American Corporation has pulled permits in 2019 for
their proposed 135,000 square foot office and warehouse addition to their existing facility in the
North Shore Corporate Park.
Abt Electronics received approval in 2019 to construct a 420,000 square foot addition of their
existing warehouse. Other improvement include a recycling building, new fueling station and
additional loading docks which will be constructed in phases in 2020 and 2021.
The Village’s 2018 equalized assessed valuation was $2,455,812,778; of this amount, 76.3% was
classified as residential, and 23.7% was commercial/industrial.
Village of Glenview Adopted 2020 Budget 20
Village of Glenview Profile
The Village of Glenview was incorporated
on June 20, 1899 with an estimated
population of 351. Today, the Village covers
14 square miles and has a population of
approximately 47,333 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 278 full-time
employees in six municipal departments; Administrative Services, Community Development,
Fire, Village Manager's Office, Police, and Public Works.
Village of Glenview Adopted 2020 Budget 21
Village of Glenview Demographics
Demographics Last Ten Fiscal Years
Source: ACS 2008 to 2018 Estimates and 2017 Special Census
Population Diversity*
Age Breakdown of Village Population Commuting Mode of Transportation
Source: ACS 2018 Estimates Source: ACS 2018 Estimates
Year Population
Median
Age
Per Capita
Income
Median
Household
Income
Median Family
Household Income
Median Nonfamily
Household Income
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
2018 47,333 49% 22,960 51% 24,373 46.1 61,644 110,402 142,391 49,051
Gender ‐
Male
Gender ‐
Female
Age Amount
0‐9 Years 5,742
10‐14 Years 3,582
15‐24 Years 4,670
25‐34 Years 3,900
35‐44 Years 5,073
45‐54 Years 7,058
55‐64 Years 6,894
65‐74 Years 5,264
75‐84 Years 3,164
85 Years & Over 1,986
Village of Glenview Adopted 2020 Budget 22
Unemployment Rates
The Village’s most recent unemployment figure as of December 2018 indicates a rate of 1.9%, which is
1.6% below the State of Illinois rate of 3.5% and 1.5% below the National rate of 3.4%.
Source: Illinois Department of Employment Security
Principal Employers Principal Property Taxpayers
Source: Village of Glenview 2018 Comprehensive Annual Financial Report
Housing Statistics Last Ten Fiscal Years
Source: ACS 2008 to 2018 Estimates
Employer Number of
Employees
Percentage
of Total
Village
Population
Abt Electronics 1,573 3.34%
Astellas 1,449 3.08%
Glenbrook Hospital 1,099 2.34%
Anixter, Inc. 726 1.54%
ITW/Signode 695 1.48%
Glenview Comm. School Dist 34 695 1.48%
Kraft Foods Technology Center 600 1.27%
Glenbrook South High School 433 0.92%
Glenview Terrace Nursing Home 418 0.89%
Signode 400 0.85%
Taxpayer
Percentage
of Total
Village TAV
Illinois Tool Corp $ 36,698,607 1.46%
Astella US Holdings 22,164,258 0.88%
Northshore University 20,103,569 0.80%
The Glenview Center 18,693,783 0.74%
Abt Electronics 17,554,644 0.70%
RJA Property Holdings 15,329,066 0.61%
Thomson Reuters Pts 13,729,167 0.54%
CPUS Glen Pointe LP 13,585,970 0.54%
Signode, Division of ITW 12,923,436 0.51%
Kimco Realty Corp. 12,789,466 0.51%
Taxable Assessed
Valuation (TAV)
Year Average Household
Size
Median Home
Value
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
2018 2.77 491,200 83% 14,471 17% 3,011
Owner Occupied
Housing
Renter Occupied
Housing
Village of Glenview Adopted 2020 Budget 23
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 2020 Budget 24
Schedule Kick-off
May Department Head Budget Priorities Development
Budget Entry Training
Level 1 - Department Budget Development
July Departments complete budget entry for 2019 Projections and 2020 Budget
Budget Team Reviews 2019 Projections and 2020 Budget - All Funds
2020 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
September 12, 2019 Public Presentation of Capital Improvement Program
September 24, 2019 Public Presentation of Corporate Fund Projections, Corporate Fund Department
Budgets and Miscellaneous Funds
October 29, 2019 Public Presentation of Water and Sewer Rates and Remaining Funds
Level 4 - Levy Hearing and Public Budget Display
November 21, 2019 Public Hearing on Proposed 2019 Tax Levy Ordinance (First Reading)
November 21, 2019 Proposed 2019 Tax Levy Abatement Ordinances (First Reading)
November 21, 2019 Proposed 2019 SSA Tax Levy Ordinances (First Reading); adoption of same
November 21, 2019
Proposed Budget on Display for Public Inspection at Village Hall, Library and on the
Village's Website
November 26, 2019 2020 Public Employee Total Compensation Packages posted on Village Website
Level 5 - Budget Hearing, Levy and Budget Adoption and Legal Filings
December 3, 2019 Public Hearing on the Proposed 2020 Budget; adoption of same
December 3, 2019 Proposed 2019 Tax Levy Abatement Ordinances (Second Reading); adoption of same
December 3, 2019 Proposed 2019 Tax Levy Ordinance (Second Reading); adoption of same
December 26, 2019 File 2020 Budget Resolution, 2019 Tax Levy Ordinance and 2019 SSA Levy
Ordinances with the Cook County Clerk
December 26, 2019 File 2020 Certificate of Estimated Revenue by Source with the Cook County Clerk
December 26, 2019 File Truth in Taxation Certification with the Cook County Clerk
2019 Schedule for FY 2020 Budget Preparation
Village of Glenview Adopted 2020 Budget 25
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 2020 Budget 26
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 2020
budget process.
Village of Glenview Adopted 2020 Budget 27
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 21
Legal Notice of Public Hearing At least one week prior to the
public hearing
At least 7 days prior to
the required public
hearing
Nov 21
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 3
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 3
Public Hearing on the Proposed
Tax Levy Prior to Adoption Prior to Adoption Nov 21
Adoption of the Annual Tax
Levy by the Board of Trustees
In time to meet the filing
requirement of the last Tuesday
in December
In time to meet the
filing deadline Dec 3
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 26
Filing the Truth in Taxation
Certification
On or before the last Tuesday in
December
Filed with the Tax
Levy Dec 26
Filing the Budget Ordinance
with the County Clerk’s Office
Within 30 days of
adoption by the Board
of Trustees
Dec 26
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 2020 Budget 28
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 2020 Budget 29
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 2020 Budget 30
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 2020 Budget 31
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 35% - 45% 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 2020 Budget 32
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 2020 Budget 33
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 2020 Budget 34
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Village of Glenview Adopted 2020 Budget 35
VILLAGE OF GLENVIEW
STRATEGIC PRIORITIES AND VILLAGE
MANAGEMENT GOALS
Village of Glenview Adopted 2020 Budget 36
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 2020 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 2020 Village Management
Team Goals are detailed on the following few pages and linked to the strategic priorities.
The 2020 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 2020 Budget 37
2020 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
mid-year 2020 and the revenue and expenses that will be
impacted by closure of the Glen TIF in 2022 1 Conduct a banking services pricing Release a Request for Proposals for banking services
1 Onboard Aqua as a wholesale customer Add meters to billing system, program meters for AMI
system and WaterSmart portal, bid and install SCADA,
commences wholesale water delivery by June 8, 2020 1, 4 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 Financial Policy review The Financial Policy Manual compiled in 2013 will be
reviewed for general update
1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service
Operations 3, 4 Develop monthly Village-wide
performance report that measures
effectiveness of service delivery
Evaluate market for tools to support data collection and
reporting, including dashboard 4 2020 state primary and general election
early voting community support
Identify and implement parking and customer service
strategies for anticipated voter volume 4 Complete the required juvenile record
expungements
Staff has developed the process to identify, review and
expunge records that meet the amended Juvenile Court Act 1, 4 Continue Union negotiations for
contract negotiations with Police, Fire,
Dispatch and Public Works
The Village is currently engaged in collective bargaining
negotiations with all four unions (Fire, Police, Dispatch
and Public Works). The Police contract expired on
12/31/2018 and Fire, Dispatch and Public Works expire on
12/31/2019
3, 4 Complete a Fire Department response
approach consulting study and evaluate
the results
Fire staff will identify a consultant, provide input and data,
discuss the study’s findings, and evaluate the next steps 3, 4 Complete a Police Department
operations consulting study and
evaluate the results
Police staff will identify a consultant, provide input and
data, discuss the study’s findings, and evaluate the next
steps 3, 4 Develop a Dispatch Services strategic
plan
The Dispatch team has started working on the center
review and strategic plan with our consultant Mission
Critical Partners. The completion of the dispatch study
and strategic plan is targeted for April of 2020
1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service
Village of Glenview Adopted 2020 Budget 38
Operations (continued) 4 Evaluate Village’s Wellness Program
and Select Wellness Vendor
Staff has established an interdepartmental team to evaluate
and select a vendor focused on offering a dynamic wellness
program, of which includes monetary incentives. The RFP
has been released and responses will be received in early
December. Upon selection of a vendor that meets the
Village’s needs, staff will coordinate with the
interdepartmental team to establish the key parameters of
the program and implement the selected program
1, 3, 4 Develop policies and organizational
infrastructure regarding the use of
part-time Police Officers
Pursuant to the existing Collective Bargaining Agreement,
the department has the authority to use part-time Police
Officers to enhance the full-time force. Police staff will
evaluate the use of part-time officers in connection with
their operations study
1, 4 Modernization of Recruitment
through applicant tracking and
onboarding software
At the December 3, 2019 Board meeting an agreement with
ClearCompany was approved to provide applicant tracking
and onboarding software services. The applicant tracking
program will result in time efficiencies for staff and a more
user friendly experience for the applicant. The onboarding
system will also result in time efficiencies when enrolling
new employee in benefits and providing them with
pertinent paperwork
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. Conduct a
commuter parking survey to obtain feedback from
commuter parking customers
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 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 State of Illinois Next
Generation 911 network by July 1,
2020
The Dispatch team is coordinating map data updates with
GIS. The project with MGP is on track to be completed by
July 1, 2020 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 4 Evaluate software or applications that
allow Village customers to file less
than lethal use of force police reports
online
Reports that fall into this category are those that are filed
for insurance purposes only 4 Oversee RFP process and selection of a
vendor for 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
1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service
Village of Glenview Adopted 2020 Budget 39
Information Technology (continued) 3, 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 Further develop the Village SmartCity
strategy and integrate within a 2020-
2022 new technology strategic plan
A smart city uses electronic data collection to enhance the
quality, performance and interactivity of services and
infrastructure to reduce costs and increase contact between
the Village and residents
4 Continue Office 365 planning as a
phase in the Village cloud migration
strategy
System bandwidth, licensing, security, outages, and related
activities including a transition plan, procurement,
implementation, installation and support are to be prepared 2, 3, 4 Conduct a multi-year FY 2020-2022
technology strategic planning process
The Village currently has a 2019-2021 Technology
Strategic Plan. An intradepartmental team will review the
plan, update priorities, and discuss potential 2022 projects 2, 4 Support the transfer of data
communication network from third-
party provider to microwave solution
connected to the Northfield Township
Technology Consortium
The Village is in the process of installing redundant 500
MB connections for all public buildings through the
Northfield Township Technology Consortium which will
further secure the Village network and provide faster
connection speeds
4 Purchase, image and replace
remaining Windows 7 computers with
Windows 10
The Village will complete the priority phase 1 upgrades by
mid-January (96 computers) and will complete the
remaining phase 2 non-priority upgrades as time permits in
2020
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
3, 4 Support the Village’s economic
development efforts by developing an
economic development strategic plan
Staff is in the process of hiring a consultant who will assist
in gathering and analyzing information to seek Village
Board input on a SWOT analysis, corridor plans and
strategies for Downtown, The Glen Town Center, and other
business corridors, and consider development of an
economic incentive framework
2, 4 Manage ongoing development projects
such as Pfingsten/West Lake office
building, and the Glen Town Center
Staff will continue to efficiently guide applicants through
the Village’s regulatory review process. Additionally, staff
will meet regularly with the owners of the Glen Town
Center to discuss and promote status of tenants 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; following
development approvals, if applicable, staff will proceed
with closing the sale to the Drake group 3, 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 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
1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service
Village of Glenview Adopted 2020 Budget 40
Economic Development (continued) 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
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 permanent removal of the
proposed holding track from the project; staff will closely
monitor the progress of the project through completion of
the Environmental Assessment and FRA review 3, 4 Facilitate the move of the Amtrak
Hiawatha train stop from the
Downtown station to the North
Glenview station
Staff will commence discussions with Amtrak and Metra to
relocate the Amtrak stop to The Glen of North Glenview. If
progress can be made with the agencies, staff will
coordinate with legislators and seek Federal 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, the Northwest
Municipal Conference, and selected consultants 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 2, 4 Participate in a multi-jurisdictional
project that will enhance station
alerting in the Fire Stations
The plans for station alerting have been completed. The
purchasing phase will begin in Q1 2020, with
implementation in Q3 – Q4 1, 4 Revise the Glenbrook Fire Protection
District agreement
Analyze the percentage of Fire Department support
provided to the unincorporated areas from the former
Glenbrook Fire Protection District 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 4 Monitor and mitigate noise impacts
from O'Hare International Airport
Maintain membership in the O’Hare Noise Compatibility
Commission, attend the various committee meetings, and
provide the Board and community with updates and
recommendations, as appropriate 4 Monitor and mitigate impacts of the
proposed Chicago Executive Airport
(CEA) expansion
Maintain participation in the CEA planning process and
monitor changes that may impact the Village 2, 4 Monitor and mitigate the impacts of
potential odor from a new composting
facility proposed on the former Sexton
Landfill called Patriot Acres
Work to enforce proper landfill closeout actions are taken
prior to secondary projects such as Patriot Acres
composting being approved. Seek alternate consideration
of a solar panel project versus the more intense use of
composting on the site
1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service
Village of Glenview Adopted 2020 Budget 41
Intergovernmental Relations (continued) 2, 4 Monitor the State budget process to
ensure high-priority IDOT
intersections get programmed and
constructed; push for construction of
the Milwaukee/Lake intersection;
pursue completion of Intersection
Design Studies (IDS) for
Lake/Waukegan and Shermer/Willow
Use legislative support to advocate for project funding for
all Glenview intersections listed above, 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 1, 2, 4 Continue advocating for an
improvement project for the Tall
Trees neighborhood to mitigate
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
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 2, 3, 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
Communications 3, 4 Develop new community
communication plan to increase
community engagement
Staff will transmit an RFP to solicit a consulting firm to
develop a master community engagement plan that will
form the basis of improving communications with residents
and businesses. This could involve more involvement in
community events, branding, etc. 4 Communicate information regarding
the US 2020 Census
Continue to provide public information on the Village
website and work with jurisdictions to spread
communications regarding the purpose of the census 4 Complete a Community Survey and
present findings to the Village Board
The Village last completed a community survey in 2015.
ETC was hired to complete the survey in 2019, and will
present findings to the Board in Q1 2020. 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 internally with the department
to discuss ways to enhance the local view of our police
force; coordinate with the Community Engagement
initiative and programing
1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service
Village of Glenview Adopted 2020 Budget 42
Organizational Development 3, 4 Continue to actively communicate the
Village Trust-Think-Serve leadership
pillars
A publication describing the Village’s leadership pillars,
Trust-Think-Serve has been developed and will be shared
with all employees. Training and support will continue to
be provided to supervisors and management to put the
pillars into practice and to reinforce them on a daily basis.
The Village has also implemented a system to track and
share the feedback given to employees on a daily basis
3, 4 Conduct Village-wide succession
planning efforts
Staff will analyze current demographics, identify skill gaps
and training needs, as well as identify areas of valuable
institutional knowledge, and engaging with employees
about their career goals and aspirations 3, 4 Continue to solicit ideas and identify
ways that the Village can improve in
various areas by maintaining an open
dialogue with the Supervisors
The Village has established a recurring opportunity for
Supervisors to meet and collaborate with one another, as
well as the Village Manager. Through this process, the
Supervisors have identified the following areas as ones they
would like to see the Village work on: Improve internal
communications, improve the work order process through
technology enhancements, and recruit and retain high
quality employees
1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service
Village of Glenview Adopted 2020 Budget 43
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Village of Glenview Adopted 2020 Budget 44
VILLAGE OF GLENVIEW
PERFORMANCE MEASURES
Village of Glenview Adopted 2020 Budget 45
Division Performance Measure 2018 Actual
2019
Projected 2020 Target
Village Manager's Office
Percent increase in E‐Glenview subscriptions 12% 4% 10%
48,845 45,830 50,000
Number of Safety/Loss Prevention trainings conducted per year 333
Number of property/casualty claims 13 13 5
Number of OSHA recordable injuries per year 575
Number of medical only workers' compensation claims per year 12 23 10
Number of Equal Employment Opportunity compliance training topics conducted per year 101
HMO Health plan claims loss ratio 93.5% 100.8% 94.0%
PPO Health plan claims loss ratio 59.20% 86.50% 99.00%
Percent change in Rx cost per employee per month ‐11.00% 66.30% 7.50%
Percent change in generic prescription Rx utilization 2.00% ‐1.00% 1.00%
Percent change in 90 day mail order Rx utilization 3.70% ‐0.87% 1.00%
Process 90% of Fire and EMS calls within 2 minutes (ISO standard)
Note: All Fire calls process within 90 seconds 76% 76% 80%
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 0.035 0.036 0.0365
Internal customer service rating that show staff's desktop mapping and GIS queries are being
met 444
Percent time project tasks remain on schedule 95% 96% 96%
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 85% 85% 85%
Consecutive years for receiving the Certificate of Achievement for Excellence in Financial
Reporting 37 38 39
Consecutive years for receiving the Distinguished Budget Presentation Award 11 12 13
Auditor issued unmodified "clean" audit opinion (Y/N)YYY
# of payments made by customers using Citizen Self Service 13,881 15,887 16,000
# of online bank bill payments processed 16,137 16,053 16,100
# of phone calls answered 39,042 44,366 44,500
# of times a call is re‐queued 5,226 8,195 6,230
# of Public Works work order requests 3,294 3,352 3,350
# of property violations reported and entered 668 593 600
# of residents notified of continuous water usage 3,008 3,259 3,300
# of apartments notified of continuous water usage 351 592 600
# of commercial properties notified of continuous water usage 156 144 150
# Police‐related FOIA's processed 1,482 1,364 1,400
# Police Non‐emergency calls handled 20,074 17,504 18,000
# Subpoenas processed 369 317 350
# Ticket payments processed 1,914 1,868 1,900
Information
Technology and GIS
Finance
Human Resources
Administration
Communications
Resolution Center
100%
Police Records
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%
Village of Glenview Adopted 2020 Budget 46
Division Performance Measure 2018 Actual
2019
Projected 2020 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 22 24 24
Number of work orders completed 3,305 3,338 3,400
Number of utility hits 000
Percent of minimum billable hours 57.8% 57.0% >65%
Percent of repairs completed in 1 day 90.9% 99.3% >80%
Percent of repairs completed in 3 days or less 95.8% 99.6% >90%
Percent compliance with scheduled preventative maintenance schedules 84.2% 84.0% >80%
Percent of "comeback/repeat" repairs 0% 0% <1%
Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 664
Number of inches during the December ‐ January snow season 40.6 49.8 45
Number of plow events during the December ‐ January snow season 8108
Number of salt runs during the December ‐ January snow season 18 16 12
Tons of salt used during the December ‐ January snow season 3,553 3,423 3,500
Loads of snow hauled to various sites during the December ‐ January snow season 411 617 300
Number of trees infested with EAB removed 80 60 40
Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 2,707 1,573 2,000
Number of sanitary sewer feet cleaned (Glenview System) 231,493 163,672 190,000
Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year 23% 35% 50%
Number of work orders completed 509 606 500
Police Department
Use of traffic calming devices (traffic unit has been affected by manpower ‐ less one officer )27 13 15
Implementation of citizen/business contact through Walk & Talks 3,578 6,501 6,826
Number of residents that participated in child safety seat programs 213 187 200
Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 1,614 3,957 4,155
Missing person cases referred to Detective Bureau within 2 hours of receipt 14 14 16
Number of self‐initiated (directed) patrols 6,721 10,698 11,019
Number of domestic violence victims supported/assisted within 24 hours of notification 34 25 28
Fire Department
Percentage of Fire Department standard operating procedures are reviewed & updated 60% 70% 75%
Percentage of K‐6 classrooms to present a specific message 100% 100% 100%
EMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90
seconds 75% 77% 85%
Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s)
enroute) of 90 seconds 75% 77% 80%
Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban
population) of 5 minutes 12 seconds*93.5% 94.5% 95%
Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) of 8 minutes 12
seconds 95% 95% 98%
Total Baseline Response Time: Fire (Call creation to arrive, first unit on scene) of 8 minutes 27
seconds 95% 95% 98%
*Travel Ɵmes are affected by weather condiƟons thus no percentage change in the performance target
Community Development
Percentage of small permits meeting first target reviews (e.g. fence or driveway) should be
reviewed within five days and medium permits (e.g. single family residential additions) should be
reviewed within ten days 88% 86% 88%
Percentage of annual CIP budget that is expended in the budgeted year 100% 96% 96%
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 4.1 4.2
Infrastructure Management Services (IMS) Village‐wide roadway rating exceeding Village goal of
75 out of 100, meaning a vast majority of roadways are in fair or better condition 76.4 76.4 76.4
Number of building permits issued 3,400 3,400 3,000
Number of inspections completed (including code enforcement)11,800 11,850 11,250
Number of Appearance Commission cases processed annually 133 111 110
Number of Plan Commission cases processed annually 48 50 45
Number of Zoning Board of Appeals cases processed annually 40 31 30
Total value of CIP projects awarded $15.5M $18.7M $20.0M
Streets and Forestry
Administration
Fleet
Facilities
Work Load Indicators
Police Department
Fire Department
Departmental
Water and Sewer
Village of Glenview Adopted 2020 Budget 47
VILLAGE OF GLENVIEW
SUMMARY BY FUND
Village of Glenview Adopted 2020 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 2020 Budget 49
Fiscal Year Fiscal Year
.2018 Revised Projected 2020
Actual Budget Actual Budget
$306,479,840 $311,538,535 $311,538,535 $330,767,876
Budgeted Revenues
Taxes 82,539,600 82,638,779 83,122,658 83,689,933
Licenses and Permits 3,022,531 2,554,490 2,227,925 3,048,309
Fines and Forfeits 130,280 205,725 128,867 146,778
Charges for Services 43,282,967 44,911,864 43,311,549 48,369,640
Intergovernmental 19,185,665 19,804,332 20,753,482 21,444,343
Investment Income (5,099,319) 13,132,220 15,844,412 13,460,770
Other Revenues 3,547,435 5,280,851 3,727,428 4,684,518
Transfers In 11,444,981 15,305,240 14,282,744 15,722,325
Total Revenues 158,054,140 183,833,501 183,399,066 190,566,616
Budgeted Expenditures
Operating Expenditures
Personnel 48,139,561 51,247,603 49,615,563 51,460,139
Contractual 49,733,657 54,197,749 50,472,287 53,224,720
Commodities 3,393,632 4,197,131 3,772,737 3,968,882
Other Charges 20,080,585 19,073,109 18,889,860 20,473,083
Capital Outlay 1,556,447 2,826,992 1,465,085 3,512,204
Total Operating Expenditures 122,903,883 131,542,584 124,215,532 132,639,028
Other Expenditures
Interfund Charges 6,368,439 6,335,425 6,337,425 6,032,787
Capital Projects 12,278,143 22,448,381 19,334,023 26,520,019
Transfer Out 11,444,981 15,305,240 14,282,744 15,722,325
Total Other Expenditures 30,091,563 44,089,046 39,954,192 48,275,131
Total Expenditures 152,995,445 175,631,630 164,169,724 180,914,159
Surplus/(Deficit)5,058,695 8,201,872 19,229,342 9,652,457
$311,538,535 $319,740,406 $330,767,876 $340,420,333
All Funds Summary
Fiscal Year 2019
Beginning Fund Balance/ Net Position
Ending Fund Balance/ Net Position
Village of Glenview Adopted 2020 Budget 50
Village of Glenview Adopted 2020 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 2020, Village-wide revenues are projected to increase by $7,167,550 over the 2019
Projection. The 2020 budget assumes increases in most of the primary revenue categories with
the exception of Investment Income, which is expected to decrease $2,383,642 compared to the
2019 Projection. The 2019 Projection includes very positive portfolio returns for both the Police
and Fire Pension funds and these high returns are not anticipated in 2020.
Local taxes are projected at $83,122,658 in 2019 and budgeted at $83,689,933 in 2020, an increase
of $567,275; mostly due to slight increases in General Sales Tax and Home Rule Sales Tax in the
Village of Glenview Adopted 2020 Budget 52
Corporate Fund along with a slight increase in the incremental property taxes in the Special Tax
Allocation Fund (explained below).
Charges for Services are projected to increase $5,058,091 in 2020 compared to the 2019 Projection
due to increases in water and sewer charges, increases in health insurance costs, and the increased
Village pension contribution due to a change in the pension funding policy adopted during 2019.
Intergovernmental Revenues are projected to increase in 2020 by $690,861 from the 2019
projection primarily due to contractual increases in dispatch revenue and additional revenue from
the State Motor Fuel Tax, which was increased during 2019. In June 2019, the Leveling the Playing
Field for Illinois Retail Act was signed into law by Gov. Pritzker. As a result of this law, the Use
Tax revenue distribution might change in 2020 in some type of correlation with the Sales Tax
revenues. However, the change has been deemed to be too complex to compute by state economic
officials and, therefore, the Use Tax budget was kept flat with the 2019 projection.
Transfers in are increased in 2020 primarily due to the one-time transfer from appropriated prior
year fund balance for capital projects increasing from $3,000,000 to $4,500,000.
Other/Miscellaneous revenues increased in 2020 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 66.4% of the revenue
collected in the Corporate Fund. As depicted in the chart below, the 2019 projection for General
Sales Tax and Home Rule Sales Tax was kept flat with 2018 actuals while the 2020 budget is a
1.0% increase over the 2019 projection. The 2019 property taxes only increased by $106,958
which is the new EAV growth associated with newly annexed, constructed or improved property
for the 2018 tax year. State Shared Income Tax is projected to increase slightly in 2019 and 2020.
2017 Actual - 2020 Budget for Corporate Fund Major Revenue Sources
Village of Glenview Adopted 2020 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
2019, the Village’s Sales Tax receipts were up only 0.18% compared to the same period in 2018.
Although the Village is hoping for continued improved growth, this is significantly lower than
the annual growth in Sales Tax that the Village has seen since 2014.
2015 2016 2017 2018
2019
Estimate
2020
Budget
Sales Tax Revenue 15,635,705 16,189,240 17,223,884 18,072,001 18,072,001 18,252,721
Percentage Change 4.43% 3.54% 6.39% 4.92% - 1.00%
The Village has taken a conservative approach to projecting Sales Tax revenue for FY 2020. The
budget of $18,252,721 in Sales Tax receipts next year reflects an increase of only 1.00% to the
existing 2019 projected Sales Tax base. In June 2019, the Leveling the Playing Field for Illinois
Retail Act was signed into law by Gov. Pritzker. As a result of this law, the Sales Tax revenue
distribution might change in 2020 in some type of correlation with the Use Tax revenues.
However, the change has been deemed to be too complex to compute by state economic officials.
* 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 a minimal Home Rule Sales Tax increase in 2020. The 2020 budget
includes a conservative increase of 1.00% compared to 2019 estimated receipts. The small increase
compared to the growth seen in prior years reflects the drop in receipts that the Village has seen
so far during 2019. Home Rule Sales Tax receipts are down 0.15% through the first nine months
of 2019 compared to the prior year.
2015 2016 2017 2018
2019
Estimate
2020
Budget
Home Rule Sales Tax Revenue 7,821,912 7,948,198 8,401,525 8,849,722 8,849,722 8,938,219
Percentage Change 4.73% 1.61% 5.70% 5.33% - 1.00%
Village of Glenview Adopted 2020 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 contributions to the Police, Fire and IMRF pensions.
The 2019 Total Property Tax Levy is projected to increase by only $106,958, or .88%, which is
the new EAV growth associated with newly annexed, constructed or improved property in the
Village for the 2018 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 2020. 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 2019 for collection in 2020 total $12,261,266 which is
.88%, or $106,958, greater than the property taxes levied in 2018 ($12,154,308).
The 2019 property tax levy is as follows:
Tax Levy
0.88% Increase of 2018
Original Levy
Loss
Provision
2019 Extended
Tax Levy
2020 Budgeted
Collections at 99%
Corporate 299,606 8,988 308,594 305,508
IMRF 1,640,714 49,221 1,689,935 1,673,036
Debt 1,779,900 88,995 1,868,895 1,850,206
Police Pension 3,428,510 102,855 3,531,365 3,496,051
Fire Pension 5,112,536 153,376 5,265,912 5,213,253
Total 12,261,266 403,436 12,664,702 12,538,054
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.
For three years, a portion of the debt service would be abated, minimizing the impact to the taxpayer.
Village of Glenview Adopted 2020 Budget 55
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 2019 levy for Library operations increased by the same 0.88% used by the Village, an
increase of $57,029, to $6,347,242. After adding the full debt obligation related to the new building,
$1,761,032, the total Library 2019 tax levy to be collected in 2020 is $8,108,274.
* 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 2020.
Thus, the 2020 budget is kept level with the 2019 estimate of $2,173,060.
2015 2016 2017 2018
2019
Estimate
2020
Budget
Electricity Revenue 2,189,830 2,249,217 2,137,495 2,240,268 2,173,060 2,173,060
Percentage Change (1.83%) 2.71% (4.97%) 4.81% (3.00%) -
* 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 2020 budget of
$1,520,693 is a decrease of 5% from the 2019 projection 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.
2015 2016 2017 2018
2019
Estimate
2020
Budget
Telecommunications Revenue 2,271,699 2,000,427 1,841,387 1,684,979 1,600,730 1,520,693
Percentage Change 4.40% (11.94%) (7.95%) (8.50%) (5.00%) (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
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
Village of Glenview Adopted 2020 Budget 56
34,453,623 of taxable therms in 2020, which is flat with the 2019 estimate. The estimated number
of therms is based on analysis of historical therms used and average monthly temperatures in past
years. In order to calculate budgeted tax revenue, taxable therms are multiplied by the Village
imposed tax ($0.045 per therm) and then reduced by Nicor’s administrative fee (3.00%).
* 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.
2015 2016 2017 2018
2019
Estimate
2020
Budget
Income Tax Revenue 4,832,506 4,293,596 4,075,812 4,508,718 4,860,960 4,907,700
Percentage Change 14.18% (11.15%) (5.07%) 10.62% 7.81% 0.96%
Per Capita Basis 108.13 96.07 90.85 96.46 104.00 105.00
As the above chart indicates, the Village expects income tax revenue to increase by 7.81% during
2019. The increase is due to multiple factors. Although the State currently has imposed a 5%
reduction of the income tax revenue distributed to local governments, there are one-time income
tax revenues arising because of changes to the federal tax code and new laws enacted at the State
level. The effect of the new tax laws, both individual and corporate, are predicted to continue to
positively affect the income tax revenues received in the beginning of 2020 and thus, the budget
has been increased on a per capita basis from $104/capita in 2019 to $105/capita in 2020.
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 from 44,692
to 46,740 which will continue to provide additional income tax revenue on the per capita basis.
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. 2020 budgeted revenues are $688,497.
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. Effective
July 1, 2019, the State of Illinois doubled the motor fuel tax from $0.19 per gallon to $0.38 per gallon.
The diesel motor fuel tax also increased by an additional $0.24 to a new rate of $0.455 per gallon.
Due to the increase in motor fuel tax, the Village is anticipating to receive an additional $860,000 of
revenue in 2020. Taking into account the increased MFT, staff set the 2020 budget at $1,960,000. On
Village of Glenview Adopted 2020 Budget 57
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 2020 budget for LMFT includes a projected increase of 3%
for a total of $917,891.
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 2020 budget of $35,098,875 is based on the net incremental property taxes estimated to be
received in 2019 ($34,751,361) grown at 1%, which is 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 16,300 customers, 1,635 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 11,950 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 irrigation, 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 2020 water quarterly fixed rate increased to
bring the total cost recovery to 12% and a 2% increase in the consumption rate. The 2020 sewer
quarterly fixed rate increased to maintain the total cost recovery of approximately 27% and a
1.75% increase in the consumption rate. The 2019 revenue projection for Glenview water services
is $13,704,558, with the 2020 budget increasing to $14,205,531 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 $14,849,094. The 2019 revenue projection for
sewer services is $2,503,860 and the 2020 budget is increasing slightly to $2,542,227. The total
revenue budgeted in the Glenview Sanitary Sewer Fund is $2,634,371.
Village of Glenview Adopted 2020 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 2019 Operations and Maintenance
(O&M) costs are projected to be 4.84% or
$5,963,145 less than the adopted budget
amount of $123,327,955. The 2020 O&M
budget is 6.15% or $7,218,581 higher than
2019 projections for a total of $124,583,391.
The 2020 budget has one more full-time
employee than the 2019 final number as the
Village promoted one part-time employee to
full-time. Personnel costs for 2020 are
anticipated to be 3.72% or $1,844,576 higher
than the 2019 projections due to salary increases and a significant increase in the IMRF employer
rate. The $51,460,139 budgeted amount includes estimated salary increases for all employees.
2018
Actual
2019
Budget
2019 Projected
Actuals
2020 Adopted
Budget
Operations and Maintenance $114,651,204 $123,327,955 $117,364,810 $124,583,391
Capital Outlay 1,371,168 2,683,632 1,284,347 3,410,968
Debt Service 11,058,668 11,723,061 11,723,061 10,576,219
Capital Projects 12,463,422 22,591,741 19,514,761 26,621,255
Transfers Out 11,444,981 15,305,240 14,282,744 15,722,325
Total $150,989,443 $175,631,630 $164,169,724 $180,914,159
$150.99
$175.63 $164.17
$180.91
$‐
$50
$100
$150
$200
$250
MillionsVillage of Glenview
Total Expenditures and Other Uses All Village Funds
(excluding Library Funds and Depreciation)
Village of Glenview Adopted 2020 Budget 59
Contractual costs of $53,224,720 in the 2020 budget are $2,752,433 or 5.45% higher than the 2019
projections. Equipment maintenance increased $458,368 in 2020 for a one-time project of
updating the fire station alerting system. Water purchases and water distribution costs are expected
to increase $899,952 in 2020 from the 2019 projection, primarily due to the Village taking on a
new wholesale water customer, Aqua in July 2020. For 2020, Make-Whole Payments for The
Glen TIF are budgeted at $237,951 more than 2019. An additional $249,178 is budgeted for
Economic Development Agreements in 2020. Snow and ice maintenance costs increased
$319,792 in 2020.
The Commodities budget for 2020 is $3,968,882. This is an increase of $196,145 from the 2019
projections due to increased asphalt purchases.
Other Charges in 2020 are $2,730,065 more than the 2019 projection due to the increase in the
contributions to the Fire and Police pensions.
Interfund Charges make up the remaining $6,032,787 of O&M expenditures in the 2020 budget
which are $304,638 less than the 2019 projection.
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 2020 of $3,410,968 represent a $2,126,621 increase
from 2019 projections. The increase is primarily due to purchases of vehicles for Police, Fire, and
Public Works based on vehicle replacement schedules and a one-time fire station alerting system
upgrade.
Debt Service
Debt service payments are based on debt schedules determined at the time of debt issuance. The
2020 budget for debt service totals $10,576,219 a decrease of $1,146,842 over 2019 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.
Village of Glenview Adopted 2020 Budget 60
Consequently, the Village’s estimated 2017 IMS rating of 76 exceeds the goal of 75. The 2020
budget includes an additional $4,500,000 for core infrastructure in an effort to close the gap
between funding sources and needs. The 2020 budgeted amount for road resurfacing and
reconstruction is $15,180,751. The total capital improvements budget is $26,621,255 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 Station 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 a one-time capital project
related to downtown parking improvements for 2020.
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 2020 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 11,000,000 2,209,982
Insurance and Risk Fund 250,000
Permanent Fund 1,000,000
Wholesale Water Fund 325,000 573,024 251,950
Special Service Areas 2,894 70,644 38,831
2020 Summary of Transfers In and Out
Transfers In
Village of Glenview Adopted 2020 Budget 61
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Village of Glenview Adopted 2020 Budget 62
2020 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
35,330,236 24,059 308,969 3,366,793 2,816,195
Budgeted Revenues
Taxes 46,678,908 - - 35,098,875 1,553,778
Licenses and Permits 2,933,109 - - - -
Fines and Forfeits 146,778 - - - -
Charges for Services 5,179,740 - - 125,001 -
Intergovernmental 17,907,452 - - - -
Investment Income 629,400 565 4,000 534,800 49,600
Other Revenues 895,388 - 120,000 180,000 -
Transfers In 575,000 - - - -
Total Revenues 74,945,775 565 124,000 35,938,676 1,603,378
Budgeted Expenditures
Operating Expenditures
Personnel 35,078,779 - - 348,222 9,183
Contractual 14,659,258 - 14,460 21,577,192 322,040
Commodities 1,854,512 - 99,170 84,789 -
Other Charges 9,641,222 - - 6,685,349 701,940
Capital Outlay 228,000 15,000 - - -
Total Operating Expenditures 61,461,771 15,000 113,630 28,695,552 1,033,163
Other Expenditures
Interfund Charges 4,716,944 - - 18,094 -
Capital Projects - - - - -
Transfer Out 13,209,982 - - - -
Total Other Expenditures 17,926,926 - - 18,094 -
Total Expenditures 79,388,697 15,000 113,630 28,713,646 1,033,163
Surplus/(Deficit)(4,442,922) (14,435) 10,370 7,225,030 570,215
30,887,314 9,624 319,339 10,591,823 3,386,410
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position
Special Revenue Funds
Village of Glenview Adopted 2020 Budget 63
Glenview Water
Fund
Glenview Sewer
Fund
Commuter
Parking Fund
Wholesale Water
Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
37,601,108 20,018,029 3,837,191 1,709,312 580,952 7,610,876
- - - - - -
102,700 12,500 - - - -
- - - - - -
14,205,531 2,542,227 658,897 3,868,458 1,323,761 2,153,193
- - - - - -
86,000 9,000 29,600 9,000 50 102,000
164,082 - - - 113,250 78,600
290,781 70,644 - - - -
14,849,094 2,634,371 688,497 3,877,458 1,437,061 2,333,793
2,574,355 545,603 89,599 121,177 437,521 -
5,315,371 244,276 226,600 2,241,833 360,502 -
894,204 84,111 70,074 57,713 562,070 262,239
870,872 95,232 - - 3,500 -
- - - - - 3,167,968
9,654,801 969,222 386,273 2,420,723 1,363,593 3,430,207
820,529 134,728 249,101 20,673 72,718 -
4,908,600 1,638,226 - - - -
- - - 1,149,974 - -
5,729,129 1,772,954 249,101 1,170,647 72,718 -
15,383,930 2,742,176 635,374 3,591,370 1,436,311 3,430,207
(534,836) (107,805) 53,123 286,088 750 (1,096,414)
37,066,271 19,910,223 3,890,313 1,995,400 581,702 6,514,462
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2020 Budget 64
2020 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
5,319,205 2,973,063 79,099,175 84,996,519 1,257,612
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 7,625,470 1,108,316 - - -
Intergovernmental - - 3,428,510 5,112,536 -
Investment Income 128,000 42,000 5,550,000 6,000,000 28,000
Other Revenues - - 736,313 861,367 -
Transfers In - - - - -
Total Revenues 7,753,470 1,150,316 9,714,823 11,973,903 28,000
Budgeted Expenditures
Operating Expenditures
Personnel 670,594 17,722 5,126,004 6,441,380 -
Contractual 7,205,568 535,059 151,913 238,787 -
Commodities - - - - -
Other Charges 12,835 - - - -
Capital Outlay - 101,236 - - -
Total Operating Expenditures 7,888,997 654,017 5,277,917 6,680,167 -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out 250,000 - - - -
Total Other Expenditures 250,000 - - - -
Total Expenditures 8,138,997 654,017 5,277,917 6,680,167 -
Surplus/(Deficit)(385,527) 496,299 4,436,906 5,293,736 28,000
4,933,678 3,469,362 83,536,081 90,290,255 1,285,612
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets
Internal Service Funds Trust and Agency Funds
Village of Glenview Adopted 2020 Budget 65
Continued Debt Funds
SSA Bond Fund Capital Projects
Fund
Glen Capital
Projects Fund Permanent Fund Motor Fuel Tax
Fund
Corporate
Purpose Bonds
Fund
150,900 2,051,432 100,378 29,162,755 2,236,250 488,492
358,372 - - - - -
- - - - - -
- - - - - -
- 882,000 - 156,000 - -
- 629,000 - - 2,907,891 -
4,650 29,000 3,600 150,000 49,600 21,905
- - - 1,535,518 - -
- 12,573,024 2,894 - - 2,209,982
363,022 14,113,024 6,494 1,841,518 2,957,491 2,231,887
- - - - - -
- - - 131,421 - 440
- - - - - -
226,280 24,370 - - - 2,211,483
- - - - - -
226,280 24,370 - 131,421 - 2,211,923
- - - - - -
- 15,365,304 - - 4,607,889 -
112,369 - - 1,000,000 - -
112,369 15,365,304 - 1,000,000 4,607,889 -
338,649 15,389,674 - 1,131,421 4,607,889 2,211,923
24,373 (1,276,650) 6,494 710,097 (1,650,398) 19,964
175,273 774,782 106,872 29,872,852 585,852 508,456
Capital Project Funds
Village of Glenview Adopted 2020 Budget 66
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Village of Glenview Adopted 2020 Budget 67
VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenview Adopted 2020 Budget 68
Corporate Fund
Description
The Corporate Fund is used to account for the resources and activities associated with the core
services and day-to-day operations of the Village. The Corporate Fund receives the majority of
Village revenues and utilizes these resources to fund expenditures traditionally associated with
government, including general administration, police and fire protection, street maintenance, snow
and ice removal, building and zoning code enforcement and planning and economic development.
The main sources of revenue for the Corporate Fund are General Sales Tax, Property Taxes, Home
Rule Sales Tax, Outsourced Dispatch Revenue, and Utility Taxes. These five sources make up
69.87% of the 2020 Corporate Fund revenue budget.
Fund Balance Policy
During the 2020 budget development workshops, the Village of Glenview Board of Trustees gave
direction that requires the Corporate Fund year-end unassigned fund balance to be maintained at
35% to 45% of the total expenditures of that year. Previously, unassigned fund balance was to be
maintained at 30% to 40% of the total expenditures for 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 2019 is projected to be $29,330,237 or 39.4% of total Corporate Fund
expenditures which is within the policy. The 2020 Unassigned Fund Balance is 38.9% of total
Corporate Fund expenditures. The 2020 Corporate Fund budget is a balanced budget with a
$57,078 operating surplus and a $4,442,922 deficit after a planned use of fund balance. During
2020, the Village is continuing to increase its investment to infrastructure needs with an
$11,000,000 transfer to the Capital Improvement Program (CIP). Please find all fund balance
policies in the Budget and Financial Policies section.
Revenues
The 2020 Budget estimates $74,945,775 in revenues for the Corporate Fund, an increase of
$1,056,195 or 1.43% above 2019 projections. For 2020, the Property Tax Levy was increased by
0.88% or $106,958 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 1% increase of
$269,217 over the 2019 projection. Dispatch revenue for 2020 is budgeted to increase $901,848
or 14.4% from the 2019 projection, mainly due to scheduled contractual increases for dispatch
services and a share of the fire station alerting system upgrade project. Building permit revenue
2017 Actual 2018 Actual 2019 Budget 2019 Projected 2020 Budget 2021 Projection 2022 Projection
Beginning Fund Balance 25,490,346 29,758,893 35,850,115 35,850,115 35,330,237 33,010,129 30,887,315
General Revenues 71,836,775 73,505,849 72,912,031 73,889,580 74,945,775 74,787,291 75,276,915
Ongoing Operating Expenditures 62,189,718 61,973,996 65,002,017 63,659,458 68,388,697 70,098,414 71,850,875
Capital Expenditures 5,000,000 5,440,631 7,750,000 7,750,000 6,500,000 6,500,000 6,500,000
Annual Surplus/(Deficit)4,647,057 6,091,222 160,014 2,480,122 57,078 (1,811,123) (3,073,960)
Planned Use of Fund Balance:
Capital Projects 3,000,000 3,000,000 4,500,000
One-Time Expenditures 378,510
Total Expenditures 67,568,228 67,414,627 75,752,017 74,409,458 79,388,697 76,598,414 78,350,875
Net Surplus/(Deficit)4,268,547 6,091,222 (2,839,986) (519,878) (4,442,922) (1,811,123) (3,073,960)
Total Ending Fund Balance 29,758,893 35,850,115 33,010,129 35,330,237 30,887,315 31,199,006 27,813,355
Less: Fund Balance Assignments:
-Capital Projects 3,100,000 9,000,000 6,000,000 6,000,000 -
Unassigned Fund Balance 26,658,893 26,850,115 27,010,129 29,330,237 30,887,315 31,199,006 27,813,355
Fund Balance as a % of Total Expenditures 39.7% 39.8% 35.7% 39.4% 38.9% 40.7% 35.5%
Village of Glenview Adopted 2020 Budget 69
are budgeted $823,224 or 44.7% over the 2019 projection due to a number of commercial projects
being held over from 2019.
Expenditures
The 2020 Budget estimates $79,388,697 in expenditures for the Corporate Fund, an increase of
$4,979,239 or 6.69% over 2019 projections primarily due to the additional $2.1M expenditure for
Police and Fire Pension contributions. Corporate Fund expenditures only increased 2% or
$1,278,280 over the 2019 projection excluding transfers out and the additional pension
contribution.
Personnel costs are increasing in 2020 by $1,240,023 from 2019 projections mainly due to
contractual salary increases and a significant increase in the Villages IMRF employer rate.
Contractual costs are anticipated to increase by $1,078,557 or 7.94% primarily due to one-time
projects, increases in maintenance costs and outsourced services.
Other Charges costs are increasing by $2,722,804 from 2019 projections due to the Village Board
adopting a new open funding policy for the Police and Fire Pension Funds resulting in a FY2020
contribution increase of $2.1 million.
Commodities, Capital Outlay, Interfund Charges, and Transfers out were held relatively level with
a combined decrease of $62,144 or 0.31%.
The Corporate Fund year-end fund balance has been and continues to be projected to be within the
policy range of 35% to 45% of total expenditures in 2020 and beyond.
Village of Glenview Adopted 2020 Budget 70
Corporate Fund Revenue Summary
Corporate Fund Expenditure Summary
Village of Glenview Adopted 2020 Budget 71
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$29,758,894 $35,850,116 $35,850,116 $35,330,238
Budgeted Revenues
Taxes 46,334,044 46,586,082 46,448,186 46,678,908
Licenses and Permits 2,804,726 2,388,350 2,110,625 2,933,109
Fines and Forfeits 130,280 205,725 128,867 146,778
Charges for Services 5,065,914 5,132,152 5,188,206 5,179,740
Intergovernmental 16,373,976 16,453,793 17,210,508 17,907,452
Investment Income 607,286 496,000 632,800 629,400
Other Revenues 905,459 864,929 1,595,388 895,388
Transfers In 1,284,164 575,000 575,000 575,000
Total Revenues 73,505,849 72,702,031 73,889,580 74,945,775
Budgeted Expenditures
Operating Expenditures
Personnel 32,738,133 34,015,369 33,838,756 35,078,779
Contractual 13,273,829 14,339,376 13,580,702 14,659,258
Commodities 1,737,479 1,955,221 1,870,661 1,854,512
Other Charges 6,764,974 7,153,131 6,918,418 9,641,222
Capital Outlay 420,687 420,000 330,000 228,000
Total Operating Expenditures 54,935,102 57,883,096 56,538,537 61,461,771
Other Expenditures
Interfund Charges 4,779,862 4,917,339 4,919,339 4,716,944
Capital Projects - - - -
Transfer Out 7,699,663 12,951,582 12,951,582 13,209,982
Total Other Expenditures 12,479,525 17,868,921 17,870,921 17,926,926
Total Expenditures 67,414,627 75,752,017 74,409,458 79,388,697
Surplus/(Deficit)6,091,222 (3,049,986) (519,878) (4,442,922)
$35,850,116 $32,800,130 $35,330,238 $30,887,316Ending Fund Balance
Corporate Fund Summary
Fiscal Year 2019
Beginning Fund Balance
Village of Glenview Adopted 2020 Budget 72
Fiscal Year Fiscal Year
2018 Revised Projected 2020
Actual Budget Actual Budget
$29,758,892 $35,850,114 $35,850,114 $35,330,236
Budgeted Revenues
Taxes 46,334,044 46,586,082 46,448,186 46,678,908
Licenses and Permits 2,804,726 2,388,350 2,110,625 2,933,109
Fines and Forfeits 130,280 205,725 128,867 146,778
Charges for Services 5,065,914 5,132,152 5,188,206 5,179,740
Intergovernmental 16,373,976 16,453,793 17,210,508 17,907,452
Investment Income 607,286 496,000 632,800 629,400
Other Revenues 905,459 864,929 1,595,388 895,388
Transfers In 1,284,164 575,000 575,000 575,000
Total Revenues 73,505,849 72,702,031 73,889,580 74,945,775
Budgeted by Department and Division
Board of Trustees
Board of Trustees 55,296 57,332 56,392 -
Special Appropriations 328,175 388,912 409,054 477,911
General Government 10,990,155 16,756,026 16,340,104 17,079,792
Village Manager's Office
Administration 733,999 890,892 899,047 883,163
Communications 280,403 292,105 300,889 367,025
Legal 434,661 404,200 501,059 468,250
Human Resources Administration 1,838,346 1,936,075 1,908,103 1,917,817
Joint Dispatch 5,996,814 6,592,818 6,387,200 7,321,415
Administrative Services
Administration 329,031 263,769 258,190 240,308
Finance 1,070,934 1,096,108 1,089,908 1,129,085
Strategic Services 45,915 - - -
Records 452,492 436,055 417,346 408,930
GIS and CADD 204,546 248,490 248,490 221,682
Information Technology 2,515,585 2,722,921 2,746,742 2,789,167
Resolution Center 363,937 354,125 359,120 446,635
Public Works
Administration 3,155,041 3,277,590 3,147,327 3,086,720
Facilities Management 1,104,424 1,406,047 1,192,674 1,080,329
Streets and Forestry 3,978,283 4,247,568 3,832,120 3,994,644
Police 13,185,331 13,972,575 13,516,831 15,192,270
Fire 16,596,864 16,965,345 17,509,628 18,598,415
Community Development
Administration 539,080 393,563 391,630 403,239
Planning 665,824 548,796 541,963 747,917
Engineering 641,370 734,303 696,432 829,177
Capital Projects 263,585 - - -
Inspectional Services 1,644,534 1,766,403 1,659,210 1,704,806
Total Expenditures 67,414,627 75,752,017 74,409,458 79,388,697
Surplus/(Deficit)6,091,222 (3,049,986) (519,878) (4,442,922)
$35,850,114 $32,800,128 $35,330,236 $30,887,314
Corporate Fund Balance Summary by Department and Division
Fiscal Year 2019
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2020 Budget 73
VILLAGE OF GLENVIEW
SPECIAL REVENUE FUNDS
Village of Glenview Adopted 2020 Budget 74
Police Special Fund
The Police Special Fund is used to account for funds received through the forfeiture of assets as
directed by the State of Illinois court system. Direction on the use of these funds is controlled by
state statutes. In general, resources are used based upon the type of crime that led to the court-
ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug-related
crimes might be used specifically for drug prevention activities.
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$35,839 $33,588 $33,588 $24,057
Budgeted Revenues
Investment Income 575 565 565 565
Total Revenues 575 565 565 565
Budgeted Expenditures
Operating Expenditures
Capital Outlay 2,826 12,700 10,096 15,000
Total Operating Expenditures 2,826 12,700 10,096 15,000
Total Expenditures 2,826 12,700 10,096 15,000
Surplus/(Deficit)(2,250) (12,135) (9,531) (14,435)
$33,588 $21,453 $24,057 $9,622
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2020 Budget 75
Foreign Fire Fund
The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are
restricted for use by direction of the Foreign Fire Insurance Tax Board. The revenues are derived
from a 2% charge on the premiums received from companies that are not incorporated in the State
of Illinois, but that are engaged in providing fire insurance within the Village. Expenditures
approved by the Foreign Fire Insurance Tax Board must benefit everyone within the Fire
Department. The funds will be utilized as required to assist the Fire Department in continuing to
deliver its high standard of service.
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$250,377 $298,536 $298,536 $308,967
Budgeted Revenues
Investment Income 3,557 4,000 4,000 4,000
Other Revenues 120,049 100,000 119,285 120,000
Total Revenues 123,606 104,000 123,285 124,000
Budgeted Expenditures
Operating Expenditures
Contractual 11,936 10,830 13,684 14,460
Commodities 63,511 99,170 99,170 99,170
Total Operating Expenditures 75,447 110,000 112,854 113,630
Total Expenditures 75,447 110,000 112,854 113,630
Surplus/(Deficit)48,159 (6,000) 10,431 10,370
$298,536 $292,536 $308,967 $319,337
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2020 Budget 76
Special Tax Allocation Fund
Description
The Special Tax Allocation Fund (STAF) is used to account for the revenues and expenditures of
The Glen Tax Increment Finance District (TIF). This fund accounts for the incremental tax
revenues and the distribution of Make-Whole Payments to core jurisdictions whose boundaries are
within the TIF. As the TIF District develops, it places increasing demands on local entities such
as parks and schools. These entities receive no increase in property tax revenue (until the TIF
closes) to cover rising service costs. The Village provides “Make-Whole” Payments (a portion of
the new property taxes collected) to the jurisdictions to help cover these costs. These core
jurisdictions consist of the Village of Glenview, School Districts 30, 34 and 225, the Glenview
Park District, and the Glenview Public Library. Debt Service associated with the TIF are also
accounted for within the STAF. All of The Glen TIF activity occurs in the Special Tax Allocation
Fund. The Glen TIF District expires in 2021.
Revenues
Revenues of the STAF are generated from incremental property taxes resulting from the growth
of the assessed valuation within The Glen TIF District. Fiscal Year 2018 tax revenue totaled
$34,341,818. The Fiscal Year 2019 property tax projection is $34,751,361; the 2020 budget has
estimated property taxes at $35,098,875.
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 2020 Make-Whole Payments are projected to be $20,615,511.
Other Charges include debt payments of $7,753,044 in 2018 and a projection of $7,785,232 for
2019. During 2020, debt payments are budgeted at $6,459,300.
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 2020 Budget 77
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
($5,729,382) ($2,770,451) ($2,770,451) $3,366,791
Budgeted Revenues
Taxes 34,341,818 34,133,766 34,751,361 35,098,875
Charges for Services 123,682 125,139 124,033 125,001
Intergovernmental 62,236 - - -
Investment Income 640,013 438,000 730,700 534,800
Other Revenues 517,714 180,000 180,000 180,000
Total Revenues 35,685,463 34,876,905 35,786,094 35,938,676
Budgeted Expenditures
Operating Expenditures
Personnel 340,381 344,801 336,216 348,222
Contractual 22,620,554 21,352,520 21,104,547 21,577,192
Commodities 66,047 114,250 93,200 84,789
Other Charges 7,979,069 8,011,257 8,011,257 6,685,349
Total Operating Expenditures 31,006,051 29,822,828 29,545,220 28,695,552
Other Expenditures
Interfund Charges 299,948 17,436 17,436 18,094
Transfer Out 1,420,533 97,309 86,196 -
Total Other Expenditures 1,720,481 114,745 103,632 18,094
Total Expenditures 32,726,532 29,937,573 29,648,852 28,713,646
Surplus/(Deficit)2,958,931 4,939,332 6,137,242 7,225,030
($2,770,451) $2,168,881 $3,366,791 $10,591,821
Special Tax Allocation Fund Summary
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2020 Budget 78
Waukegan/ Golf TIF Fund
Description
On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of
Understanding (“MOU”) with Regency Centers (“Regency”) regarding redevelopment of the
Avon/Baker Development property, a 20.98 acre parcel, at 1601 Overlook Drive and 3 Waukegan
Road in Glenview. Regency, a national shopping center developer, proposed and subsequently
built a 75,245 square foot Mariano’s Fresh Market grocery store, 15,400 square feet of inline retail,
an 11,786 square foot retail outlet building. Regency partnered with Focus Development who
constructed a 238 unit apartment building on the northern portion of the site.
Regency requested assistance from the Village as extraordinary off-site infrastructure
improvements were needed, most of which were roadway and traffic signal improvements on
Waukegan Road to address current and projected traffic. In accordance with the MOU, the Village
agreed to fund up to $3,500,000 of the off-site infrastructure costs by taking the appropriate steps
to establish a redevelopment project area, a redevelopment plan, and to adopt tax increment
financing, provided that all legal requirements and findings are satisfied, pursuant to the Illinois
Tax Increment Financing Act (65
ILCS 5/11-74.4) (the “Act”).
Ordinances required to establish the Waukegan Road/Golf Road Tax Increment Finance (“TIF”)
District were approved at the Board of Trustees meeting on April 16, 2013:
a) An Ordinance of the Village of Glenview, Cook County, Illinois, approving a Tax
Increment Redevelopment Plan and Redevelopment Project for the Waukegan Road/Golf
Road Redevelopment Project Area;
b) An Ordinance of the Village of Glenview, Cook County, Illinois, Designating the
Waukegan Road/Golf Road Redevelopment Project Area a Redevelopment Project Area
Pursuant to the Tax Increment Allocation Redevelopment Act;
c) An Ordinance of the Village of Glenview, Cook County, Illinois, Adopting Tax
Increment Allocation Financing for the Waukegan Road/Golf Road Redevelopment
Project Area.
Revenues
To fund the needs of the Waukegan Road/Golf Road Tax Increment Finance District, in December
2013, the Village issued a new taxable bond issue of $4,385,000, which includes $4,003,390 for
project costs, $342,443 for three years (2014-2016) of capitalized interest and $39,167 for costs of
issuance. In 2018, $1,525,617 in property tax revenue was received. For 2019, property tax
revenue is projected at $1,553,778. The 2020 budget for property tax revenue of $1,553,778
remains flat with the 2019 projection.
Expenditures
The 2019 projection and 2020 budget include costs for general administration, professional
services, debt service and Per Capita Tuition Charges.
Village of Glenview Adopted 2020 Budget 79
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$1,630,111 $2,227,551 $2,227,551 $2,816,192
Budgeted Revenues
Taxes 1,525,617 1,556,130 1,553,778 1,553,778
Investment Income 46,511 36,350 50,200 49,600
Total Revenues 1,572,128 1,592,480 1,603,978 1,603,378
Budgeted Expenditures
Operating Expenditures
Personnel 8,444 8,341 8,549 9,183
Contractual 263,186 316,648 305,630 322,040
Other Charges 703,058 701,158 701,158 701,940
Total Operating Expenditures 974,688 1,026,147 1,015,337 1,033,163
Total Expenditures 974,688 1,026,147 1,015,337 1,033,163
Surplus/(Deficit)597,441 566,333 588,641 570,215
$2,227,551 $2,793,884 $2,816,192 $3,386,407
Waukegan/Golf TIF Fund Summary
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2020 Budget 80
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Village of Glenview Adopted 2020 Budget 81
VILLAGE OF GLENVIEW
ENTERPRISE FUNDS
Village of Glenview Adopted 2020 Budget 82
Enterprise Funds
Enterprise funds are used by governments to account for operations in which user charges are the
main source of revenue. Taxes and other general revenues are not used to finance these operations
for a number of reasons:
The beneficiary of services of an enterprise-related activity can be readily identified and
the service provision can be measured to determine charges.
Village general revenues have legal or statutory limitations and cannot cover all the
services required by residents.
General revenues are historically used to finance expenses for services in which the
ultimate beneficiary cannot be readily identified.
Enterprise funds account for activities using accounting principles similar to commercial
businesses. For financial reporting purposes, each fund records transactions on an accrual basis.
Capital purchases are not recorded as expenses when purchased, but as assets. The costs of these
assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise
fund is recorded as a long-term liability within the fund where the only expense recognition is
interest on the debt.
For budget purposes, however, spending related to these activities must be accounted for like those
of governmental funds. As such, the expenses are generally reported when expended, irrespective
of the long-term use of the underlying asset. Village policy requires the budgeting of all non-capital
project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not
in accordance with generally accepted accounting principals (GAAP). This “budget basis” results
in two types of reporting for Enterprise Funds on the Village’s financial statements. That basis
shows operating budgets that are similar to GAAP and capital budgets that report in a more
traditional governmental display. This display includes budgets for depreciation.
Village of Glenview Adopted 2020 Budget 83
Glenview Water & Sanitary Sewer Funds
Description
The Glenview Water and Sanitary Sewer Funds are enterprise funds which mean the revenues,
expenses, transfers and financial results are accounted for through full accrual accounting. These
funds are used to account for the revenue and expense activities associated with the delivery and
disposal of water from customers. The financial positions of the Funds are determined by the
Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets)
less total liabilities (including long-term debt). Net Assets reflect the total productive investment
in the utility system.
Operating Activities
The Water and Sanitary Sewer Funds include operational activities performed by the following
departments: Public Works, Administrative Services, and Community Development. The Public
Works Department performs general maintenance on the systems such as water main break repair,
hydrant flushing, meter replacement, water quality testing, and sewer line repair. The
Administrative Services Department performs support activities to assist with service operations.
These activities include responding to water and sewer customer inquiries, water and sewer billing,
budget, accounts payable, payroll, financial support, information technology support and
geographic information system (GIS) mapping. The Community Development Department
supports long term infrastructure planning, design and project management for capital
improvements.
Customers
The Village’s water customer base includes approximately 16,300 customers, 1,635 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 11,950 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%
irrigation, 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 $1.97/1,000 gallons. This
rate is valid thru June 30, 2020. Once the Village begins selling water to a new wholesale customer,
Aqua, in July of 2020, the water purchase agreement includes a rate reduction of five percent for
a new rate of $1.87 through December 2020.
The Village completed a water and sanitary sewer rate study in 2017 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 2020 Budget 84
Glenview Water Fund
Revenues
The 2020 budget includes $14,205,531 in estimated revenue from customer billing; total revenue
is estimated to be $14,849,094. The estimated revenues reflect increases in the quarterly fixed rate
to bring the total cost recovery to 11.97% and a 2.00% increase in the consumption rate. The
quarterly fixed rate varies by meter size.
Meter Size 2019 Quarterly
Fixed Charge
2020 Quarterly
Fixed Charge
0.625”/0.75”S $12.00 $14.30
0.75” $17.13 $19.90
1.0” $26.20 $29.17
1.5” $59.06 $69.80
2.0” $107.95 $136.34
3.0” $245.93 $331.50
4.0” $421.57 $595.19
6.0” $698.97 $898.50
8.0” $977.53 $1,174.82
*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 2020 budget includes $15,383,930 in budgeted expenses. The 2020 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 2020 budget includes $4,908,600 for water infrastructure projects and $70,000 for facility
improvements at the pump stations. These infrastructure replacement and repair costs represent
32% of the total water budget. The cost of water purchased from the Village of Wilmette
represents another 25% of the water fund budget. The 2020 budgeted expenses also include
$759,479 in loan principal payments and $97,610 in interest expense, for a combined 5% of the
total water budget.
The remaining 38% of the 2020 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.
2019 Consumption
Charge/1,000 gals
2020 Consumption
Charge/1,000 gals
Incorporated $6.87 $7.01
Unincorporated $10.32 $10.53
Village of Glenview Adopted 2020 Budget 85
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$35,905,445 $37,988,677 $37,988,677 $37,601,108
Budgeted Revenues
Licenses and Permits 204,391 152,140 104,800 102,700
Charges for Services 14,394,782 15,123,469 13,704,558 14,205,531
Investment Income 57,294 100,000 110,000 86,000
Other Revenues 205,284 175,000 174,082 164,082
Transfers In 124,130 38,977 39,669 290,781
Total Revenues 14,985,880 15,589,586 14,133,109 14,849,094
Budgeted Expenditures
Operating Expenditures
Personnel 2,714,131 2,633,464 2,493,770 2,574,355
Contractual 4,782,551 5,784,970 5,240,959 5,315,371
Commodities 704,945 879,965 739,133 894,204
Other Charges 1,472,753 715,296 712,024 870,872
Capital Outlay 4,872 5,500 1,500 -
Total Operating Expenditures 9,679,251 10,019,195 9,187,386 9,654,801
Other Expenditures
Interfund Charges 873,594 901,960 901,960 820,529
Capital Projects 2,349,803 4,769,808 4,431,333 4,908,600
Total Other Expenditures 3,223,397 5,671,768 5,333,293 5,729,129
Total Expenditures 12,902,648 15,690,963 14,520,679 15,383,930
Surplus/(Deficit)2,083,232 (101,377) (387,570) (534,836)
$37,988,677 $37,887,300 $37,601,108 $37,066,271
Ending Fund Balance/
Net Position
Glenview Water Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2020 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 2020.
FY 2018 FY 2019 FY 2019 FY 2020
Actual Budget Projected Budget
3,463,362 4,567,412 4,567,412 4,179,842
Receipts from Users 14,850,783 15,450,609 13,983,440 14,763,094
Investment Income 52,459 100,000 110,000 86,000
Note Proceeds - - - -
Transfer In 93,763 38,977.00 39,669.00 -
14,997,005 15,589,586 14,133,109 14,849,094
Operating Expenses 11,402,852 10,221,026 9,608,784 9,751,533
Interest Expense 104,753 109,423 109,423 97,610
Principal Payments 468,814 590,706 590,706 759,479
Change in Investments - - - -
Transfer Out - - - -
11,976,419 10,921,155 10,308,913 10,608,622
3,020,586 4,668,431 3,824,196 4,240,472
Capital 1,916,536 4,769,808 4,211,766 4,775,308
1,916,536 4,769,808 4,211,766 4,775,308
1,104,050 (101,377) (387,570) (534,836)
4,567,412 4,466,035 4,179,842 3,645,006 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 2020 Budget 87
Glenview Sanitary Sewer Fund
Revenues
The 202 budget includes $2,542,277 in estimated revenue from customer billing, total revenue is
estimated to be $2,634,371. The estimated revenues reflect increases in the quarterly fixed rate to
maintain the total cost recovery of approximately 27% and a 1.75% increase in the consumption
rate.
Meter Size 2019 Quarterly
Fixed Charge
2020 Quarterly
Fixed Charge
0.625” $7.64 $7.78
0.75” $10.90 $10.83
1.0” $16.67 $15.87
1.5” $37.58 $37.97
2.0” $68.68 $74.17
3.0” $156.46 $180.35
4.0” $268.20 $323.80
6.0” $444.68 $488.80
8.0” $621.90 $639.13
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 2020 budget includes $2,742,176 in budgeted expenses. The 2020 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 2020 budget includes a capital projects investment of $1,638,226. These infrastructure
improvement costs represent 60% of the budget. The budget also includes $84,387 in loan
principal payments, which represents 3% of the total sewer budget.
The remaining 37% of the 2020 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.
2019 2020
Charge/1,000 gals $1.39 $1.41
Sewer Only Charge $35.90 $35.90
Village of Glenview Adopted 2020 Budget 88
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$19,643,148 $19,847,735 $19,847,735 $20,018,029
Budgeted Revenues
Licenses and Permits 13,413 14,000 12,500 12,500
Charges for Services 2,353,849 2,503,860 2,503,860 2,542,227
Investment Income 10,317 9,000 12,600 9,000
Other Revenues 2,011 - - -
Transfers In 71,554 70,644 70,801 70,644
Total Revenues 2,451,144 2,597,504 2,599,761 2,634,371
Budgeted Expenditures
Operating Expenditures
Personnel 545,815 534,956 514,920 545,603
Contractual 92,968 228,113 208,917 244,276
Commodities 28,950 81,938 48,878 84,111
Other Charges 529,741 77,792 77,792 95,232
Total Operating Expenditures 1,197,474 922,799 850,507 969,222
Other Expenditures
Interfund Charges 149,681 143,168 143,168 134,728
Capital Projects 805,639 1,587,829 1,435,792 1,638,226
Transfer Out 93,763 - - -
Total Other Expenditures 1,049,084 1,730,997 1,578,960 1,772,954
Total Expenditures 2,246,557 2,653,796 2,429,468 2,742,176
Surplus/(Deficit)204,587 (56,292) 170,293 (107,805)
$19,847,735 $19,791,443 $20,018,029 $19,910,223
Ending Fund Balance/
Net Position
Glenview Sanitary Sewer Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2020 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 2020.
FY 2018 FY 2019 FY 2019 FY 2020
Actual Budget Projected Budget
1,550,991 1,274,685 1,274,685 1,444,978
Receipts from Users 2,459,677 2,517,860 2,516,360 2,554,727
Investment Income 10,316 9,000 12,600 9,000
Transfer In - 70,644 70,801 70,644
2,469,993 2,597,504 2,599,761 2,634,371
Operating Expenses 1,579,536 988,175 915,884 1,008,718
Interest Expense 26,188 12,158 12,158 10,845
Principal Payments 0 65,634 65,634 84,387
Change in Investments - - - -
Transfer Out 93,763 - - -
1,699,487 1,065,967 993,676 1,103,950
770,506 1,531,537 1,606,085 1,530,421
Capital 1,046,812 1,587,829 1,435,792 1,638,226
1,046,812 1,587,829 1,435,792 1,638,226
(276,306) (56,292) 170,293 (107,805)
1,274,685 1,218,393 1,444,978 1,337,173 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 2020 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 $1.97/1,000 gallons. This rate
is valid thru June 30, 2020. In July of 2020, upon the commencement of selling water to Aqua, the
Wilmette water purchase rate will be reduced by five percent. The new rate effective July 2020 and
valid thru December 2020 is $1.87/1,000 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 57% of all expenses
within the fund. The 2020 budgeted revenues are $3,877,458 and budgeted expenses are $3,591,370.
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 2020. This cash analysis differs
from the fund balance statement by separating cash from the net assets.
FY 2018 FY 2019 FY 2019 FY 2020
Actual Budget Projected Budget
589,105 238,363 238,363 248,427
Receipts from Users 1,814,356 2,258,410 2,278,404 3,868,458
Investment Income 5,220 6,000 9,400 9,000
Transfer In - - - -
1,819,576 2,264,410 2,287,804 3,877,458
Operating Expenses 1,305,188 1,505,476 1,396,406 2,441,396
Change in Investments - - - -
Transfer Out 865,130 881,334 881,334 1,149,974
2,170,318 2,386,810 2,277,740 3,591,370
(350,742) (122,400) 10,064 286,088
Capital - - - -
- - - -
(350,742) (122,400) 10,064 286,088
238,363 115,963 248,427 534,515 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 2020 Budget 91
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Budget Budget
$1,876,314 $1,699,248 $1,699,248 $1,709,312
Budgeted Revenues
Charges for Services 2,087,267 2,258,410 2,278,404 3,868,458
Investment Income 5,055 6,000 9,400 9,000
Other Revenues 698 - - -
Total Revenues 2,093,020 2,264,410 2,287,804 3,877,458
Budgeted Expenditures
Operating Expenditures
Personnel 131,482 145,970 121,643 121,177
Contractual 1,177,364 1,323,467 1,242,124 2,241,833
Commodities 13,202 16,750 13,350 57,713
Other Charges 62,816 - - -
Total Operating Expenditures 1,384,864 1,486,187 1,377,117 2,420,723
Other Expenditures
Interfund Charges 20,092 19,289 19,289 20,673
Transfer Out 865,130 881,334 881,334 1,149,974
Total Other Expenditures 885,222 900,623 900,623 1,170,647
Total Expenditures 2,270,086 2,386,810 2,277,740 3,591,370
Surplus/(Deficit)(177,066) (122,400) 10,064 286,088
Ending Fund Balance/
Net Position $1,699,248 $1,576,848 $1,709,312 $1,995,400
Wholesale Water Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2020 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 2020 expense budget is $635,374 and estimated revenues are $688,497.
Cash Analysis
The following cash flow displays a positive cash balance at the end of 2020. This cash analysis
differs from the fund balance statement by separating cash from the net assets.
FY 2018 FY 2019 FY 2019 FY 2020
Actual Budget Projected Budget
1,784,034 1,673,955 1,673,955 1,662,569
Receipts from Users 696,594 644,728 626,230 658,897
Investment Income 30,936 27,500 43,400 29,600
Transfer In - - - -
727,530 672,228 669,630 688,497
Operating Expenses 619,935 804,791 681,016 635,374
Change in Investments - - - -
Transfer Out 217,674 - - -
837,609 804,791 681,016 635,374
(110,079) (132,563) (11,386) 53,123
Capital - - - -
- - - -
(110,079) (132,563) (11,386) 53,123
1,673,955 1,541,392 1,662,569 1,715,692 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 2020 Budget 93
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$4,019,184 $3,848,576 $3,848,576 $3,837,191
Budgeted Revenues
Charges for Services 696,024 644,728 626,130 658,897
Investment Income 28,816 27,500 43,400 29,600
Other Revenues 570 - 100 -
Total Revenues 725,410 672,228 669,630 688,497
Budgeted Expenditures
Operating Expenditures
Personnel 62,192 83,124 87,070 89,599
Contractual 169,813 355,828 288,432 226,600
Commodities 43,248 63,925 44,600 70,074
Other Charges 81,907 - - -
Capital Outlay - 41,000 - -
Total Operating Expenditures 357,159 543,877 420,102 386,273
Other Expenditures
Interfund Charges 167,210 260,914 260,914 249,101
Capital Projects 153,975 - - -
Transfer Out 217,674 - - -
Total Other Expenditures 538,859 260,914 260,914 249,101
Total Expenditures 896,018 804,791 681,016 635,374
Surplus/(Deficit)(170,608) (132,563) (11,386) 53,123
$3,848,576 $3,716,013 $3,837,191 $3,890,313Net Position
Commuter Parking Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 94
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Village of Glenview Adopted 2020 Budget 95
VILLAGE OF GLENVIEW
INTERNAL SERVICE FUNDS
Village of Glenview Adopted 2020 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 2015 and 2016, however the cost of fuel increased in both 2017 and continued that trend into
2018. In July of 2019, the State’s new gas tax went into effect and raised the price of gasoline by $0.19 and
diesel by $0.24.
Fuel Expenditures
Year Total billing by
Fleet Services
Fuel
(Wholesale)
Percentage of
total
Total gallons
billed
Average price per
gallon (Wholesale)
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
2019 $1,291,103 $318,528 24.67% 140,701.17 $2.26
2020 $1,291,362 $327,620 25.37% 137,727.06 $2.38
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 cash balance approximating the
expenditures for the first four months of the following year. Operating costs are an estimate and actual
results may slightly fluctuate from the budget on an annual basis.
Village of Glenview Adopted 2020 Budget 97
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$426,929 $389,213 $389,213 $580,952
Budgeted Revenues
Charges for Services 1,215,519 1,444,310 1,442,310 1,323,761
Investment Income 58 50 50 50
Other Revenues 113,277 128,250 114,082 113,250
Total Revenues 1,328,854 1,572,610 1,556,442 1,437,061
Budgeted Expenditures
Operating Expenditures
Personnel 427,326 407,045 409,507 437,521
Contractual 331,805 418,300 330,443 360,502
Commodities 527,692 664,765 546,424 562,070
Other Charges 1,695 6,825 3,010 3,500
Capital Outlay - - - -
Total Operating Expenditures 1,288,517 1,496,935 1,289,384 1,363,593
Other Expenditures
Interfund Charges 78,053 75,319 75,319 72,718
Total Other Expenditures 78,053 75,319 75,319 72,718
Total Expenditures 1,366,570 1,572,254 1,364,703 1,436,311
Surplus/(Deficit)(37,716) 356 191,739 750
$389,213 $389,569 $580,952 $581,702Net Position
Municipal Equipment Repair Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 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. During 2017, a review of the current CERF policy was performed
and it was concluded that a lower accumulated reserve of 37% was suitable to maintain an adequate
fund balance.
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 2020 Budget
appropriates $3,430,207 for the replacement of assets, including IT electronic equipment and work
station components, five police squad cars, four public works trucks, one public works
loader/excavator, a step-van, a fire engine truck, an ambulance, multiple fire breathing apparatuses
and the replacement of the Glenview Fire Station alerting system.
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. The accumulated reserve of 37% was
maintained for the 2020 Budget.
Village of Glenview Adopted 2020 Budget 99
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$4,805,197 $6,305,808 $6,305,808 $7,610,875
Budgeted Revenues
Charges for Services 2,176,436 2,217,489 2,217,489 2,153,193
Intergovernmental 327,667 515,383 187,715 -
Investment Income 89,595 117,000 129,000 102,000
Other Revenues 53,909 61,900 30,935 78,600
Total Revenues 2,647,607 2,911,772 2,565,139 2,333,793
Budgeted Expenditures
Operating Expenditures
Commodities 208,105 321,147 317,321 262,239
Capital Outlay 938,890 2,241,432 942,751 3,167,968
Total Operating Expenditures 1,146,995 2,562,579 1,260,072 3,430,207
Total Expenditures 1,146,995 2,562,579 1,260,072 3,430,207
Surplus/(Deficit)1,500,611 349,193 1,305,067 (1,096,414)
$6,305,808 $6,655,001 $7,610,875 $6,514,461
Ending Fund Balance/
Net Position
Capital Equipment Replacement Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2020 Budget 100
Insurance and Risk Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis. The Insurance and Risk Fund accounts for the financial
activity of the Village’s employee benefits and risk management programs. These programs are
subdivisions of the Human Resources Division.
Revenues
The primary revenue of the fund is Charges for Services received from operating departments,
which funds health insurance, general liability premiums, property casualty claims, workers’
compensation premiums and claims, as well as operating costs within the fund. The long-term
model of the fund is for revenues to cover all expenditures in a given year. Plan design changes
were implemented for 2020 based on feedback from employees and contributions were adjust for
non-union staff. The chart below illustrates the percentage of employee contributions budgeted
for their health insurance plan. All four collective bargaining agreements are currently being
negotiated.
Non Union and
Non-Sworn
Non Union
and Sworn
Dispatch
Union
Fire
Union
Police
Union
PW
Union
2020 Health Insurance Employee Contributions
HMO Blue
Advantage 15% 15% 15% 15% 15% 15%
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
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%
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 2020 budgeted adjustment is a debit to expense in the amount of $62,288.
The 2020 health insurance premiums are $5,894,628, which is 72% of the budgeted expenditures.
The 2020 premiums are budgeted to increase over the 2019 projection by 1.6%, mainly due to
qualifying life event changes.
Village of Glenview Adopted 2020 Budget 101
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$5,498,075 $5,786,478 $5,786,478 $5,319,205
Budgeted Revenues
Charges for Services 7,586,910 7,723,416 7,486,837 7,625,470
Investment Income 117,625 124,000 88,000 128,000
Other Revenues 7,300 - - -
Total Revenues 7,711,835 7,847,416 7,574,837 7,753,470
Budgeted Expenditures
Operating Expenditures
Personnel 558,044 636,097 629,875 670,594
Contractual 6,602,418 7,373,066 7,154,260 7,205,568
Commodities 454 - - -
Other Charges 12,515 9,860 7,975 12,835
Total Operating Expenditures 7,173,431 8,019,023 7,792,110 7,888,997
Other Expenditures
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 250,000 250,000 250,000 250,000
Total Expenditures 7,423,431 8,269,023 8,042,110 8,138,997
Surplus/(Deficit)288,404 (421,607) (467,273) (385,527)
$5,786,478 $5,364,871 $5,319,205 $4,933,678
Insurance and Risk Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2020 Budget 102
Facility Repair and Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Facility Repair and Replacement Fund (FRRF) was created in 2006 for the purpose of setting
aside resources for the major repairs and replacement of Village building components. The original
fund balance was the result of a one-time transfer from the Capital Equipment Replacement Fund
(CERF). In 2016, the Village Board of Trustees reviewed and approved methodology similar to
CERF to accumulate funds annually for major repairs and system replacements to Village-owned
facilities.
Revenues
In 2020, 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 2020
budget appropriates $654,017 to be spent on capital facility improvements. This budget includes
completing an updated facility assessment with the support of a consultant to confirm project
priorities and cost estimates for use in future updates to the FRRF implementation. Also included
are floor drain replacements and new flooring in the apparatus bays for Fire Station 13 and 14
along with new water heaters at each. The third (and final) phase of mold remediation is planned
at the West Lake Pump Station Building. And, two parking lots adjacent to the Downtown Metra
Station at the northeast corner of Depot and Grove Streets will be resurfaced.
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 2020 Budget calculated Charges
for Services to the operating departments using the 35% of accumulated reserves as the fund
balance target.
Village of Glenview Adopted 2020 Budget 103
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$1,579,551 $2,628,480 $2,628,480 $2,973,065
Budgeted Revenues
Charges for Services 1,062,428 1,107,390 1,107,390 1,108,316
Investment Income 28,854 17,000 47,000 42,000
Other Revenues 4,202 - - -
Transfers In 195,674 - - -
Total Revenues 1,291,158 1,124,390 1,154,390 1,150,316
Budgeted Expenditures
Operating Expenditures
Personnel 11,201 16,766 16,898 17,722
Contractual 41,856 1,481,003 612,169 535,059
Capital Outlay 153,106 106,360 180,738 101,236
Total Operating Expenditures 206,164 1,604,129 809,805 654,017
Other Expenditures
Transfer Out 36,066 - - -
Total Other Expenditures 36,066 - - -
Total Expenditures 242,230 1,604,129 809,805 654,017
Surplus/(Deficit)1,048,928 (479,739) 344,585 496,299
$2,628,480 $2,148,741 $2,973,065 $3,469,364Net Position
Facility Repair and Replacement Fund Summary
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 104
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Village of Glenview Adopted 2020 Budget 105
VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
Village of Glenview Adopted 2020 Budget 106
Overview of Trust and Agency Funds
Trust and Agency funds are used to report assets held in a trustee or agency capacity for others
and which therefore cannot be used to support the government’s own programs. There are three
types of trust and agency funds that the Village of Glenview utilizes.
Pension Trust Funds – used to report resources that are required to be held in trust for the
members and beneficiaries of defined contribution plans, other post employment benefit
plans, or other employee benefit plans
o Police Pension Fund
o Firefighters’ Pension Fund
Escrow Funds – deposits held by the government as surety that contractors complete work
they have committed to
o Escrow Deposit Fund
Agency Funds – used to report resources held by the reporting government in a purely
custodial capacity (assets equal liabilities). Agency funds typically involve only the
receipt, temporary investment, and remittance of fiduciary resources to individuals, private
organizations, or other governments
o Special Service Area Bond Fund
o Joint Emergency Telephone Systems Board Fund
Village of Glenview Adopted 2020 Budget 107
Police Pension Fund
The Village’s sworn police employees participate in the Police Pension Employee’s Retirement
System (PPERS). PPERS functions for the benefit of these employees and is governed by a five-
member pension board consisting of two members appointed by the Village’s President, one
elected pension beneficiary and two elected police employees. The Village and PPERS
participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of
Illinois is authorized to establish benefit levels and the Village is authorized to approve the
actuarial assumptions used in the determination of contribution levels. Although it possesses many
of the characteristics of a legally separate government, the PPERS is reported as if it were part of
the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$79,413,974 $74,378,025 $74,378,025 $79,099,176
Budgeted Revenues
Charges for Services 2,470,705 2,448,009 2,448,009 3,428,510
Investment Income (3,507,513) 5,350,000 6,647,823 5,550,000
Other Revenues 751,474 973,775 697,927 736,313
Total Revenues (285,334) 8,771,784 9,793,759 9,714,823
Budgeted Expenditures
Operating Expenditures
Personnel 4,607,357 5,346,081 4,934,506 5,126,004
Contractual 143,258 208,934 138,102 151,913
Total Operating Expenditures 4,750,615 5,555,015 5,072,608 5,277,917
Total Expenditures 4,750,615 5,555,015 5,072,608 5,277,917
Surplus/(Deficit)(5,035,949) 3,216,769 4,721,151 4,436,906
$74,378,025 $77,594,794 $79,099,176 $83,536,082Net Position
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 108
Firefighters’ Pension Fund
The Village’s firefighters participate in the Firefighters’ Pension. The pension provides retirement
benefits to firefighters and is governed by a five-member pension board consisting of the two
Village President appointees, two elected fire employees, and one elected pension beneficiary.
The Village and the participants are obligated to fund all pension costs based upon actuarial
valuations. The State of Illinois is authorized to establish benefit levels and the Village is
authorized to approve the actuarial assumptions used in the determination of contribution levels.
Although it possesses many of the characteristics of a legally separate government, the
Firefighters’ Pension Fund is reported as if it were part of the Village for budgetary purposes
because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$84,767,605 $79,578,280 $79,578,280 $84,996,520
Budgeted Revenues
Charges for Services 4,048,725 4,027,492 4,027,492 5,112,536
Investment Income (3,834,919) 6,100,000 7,015,219 6,000,000
Other Revenues 814,043 986,997 816,461 861,367
Total Revenues 1,027,849 11,114,489 11,859,172 11,973,903
Budgeted Expenditures
Operating Expenditures
Personnel 5,995,055 7,075,589 6,223,853 6,441,380
Contractual 222,119 306,739 217,079 238,787
Total Operating Expenditures 6,217,174 7,382,328 6,440,932 6,680,167
Total Expenditures 6,217,174 7,382,328 6,440,932 6,680,167
Surplus/(Deficit)(5,189,325) 3,732,161 5,418,240 5,293,736
$79,578,280 $83,310,441 $84,996,520 $90,290,256Net Position
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 109
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from contractors.
The deposits are invested by the Village and the income derived is transferred to the Corporate
Fund after deposits are either used or returned. Excess fund balances are transferred to the Capital
Improvements Fund at the direction of the Village Board of Trustees when there are sufficient
funds to provide resources for projects in other funds as needed.
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$1,203,408 $1,233,612 $1,233,612 $1,257,612
Budgeted Revenues
Investment Income 28,850 23,000 24,000 28,000
Other Revenues 1,354 - - -
Total Revenues 30,204 23,000 24,000 28,000
Budgeted Expenditures
Other Expenditures
Transfer Out - - - -
Total Other Expenditures - - - -
Total Expenditures - - - -
Surplus/(Deficit)30,204 23,000 24,000 28,000
$1,233,612 $1,256,612 $1,257,612 $1,285,612Net Position
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 110
Special Service Area Bond Fund
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of taxes on the real property within the special service area. The Village is in no way
liable for repayment, but is only acting as the agent for the property owners in levying and
collecting the assessments and forwarding the collections to the bondholders. The Village prepares
a budget to reflect the amounts of assessments that need to be collected and amount of principal,
interest and service fees required to retire the debt for non-operating planning purposes only.
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$466,974 $121,321 $121,321 $150,901
Budgeted Revenues
Taxes 338,121 362,801 369,333 358,372
Investment Income 5,863 7,150 4,650 4,650
Total Revenues 343,984 369,951 373,983 363,022
Budgeted Expenditures
Operating Expenditures
Other Charges 239,328 230,771 230,771 226,280
Total Operating Expenditures 239,328 230,771 230,771 226,280
Other Expenditures
Transfer Out 450,309 112,515 113,632 112,369
Total Other Expenditures 450,309 112,515 113,632 112,369
Total Expenditures 689,637 343,286 344,403 338,649
Surplus/(Deficit)(345,653) 26,665 29,580 24,373
$121,321 $147,986 $150,901 $175,274Net Position
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 111
Joint Emergency Telephone Systems Board Fund
The Joint Emergency Telephone Systems Board (JETSB) fund was established in 2017 to comply
with the 9-1-1 Consolidation Legislation (P.A. 99-0006). Major points of the legislation included
the requirement for any 9-1-1 center serving less than a population of 25,000 consolidate by July
1, 2017; the creation a uniform statewide 9-1-1 surcharge and centralized collection and
distribution of 9-1-1 surcharges under the Illinois State Police (ISP); and the requirement that any
emergency telephone systems board (ETSB) without a public safety answering point (PSAP) in its
jurisdiction be consolidated through an intergovernmental agreement with an existing ETSB to
create a joint ETSB. The JETSB Board is comprised of one member per municipality.
The JETSB fund is used to account for 9-1-1 surcharge fees received monthly from the ISP for
each member municipality. Municipalities submit 9-1-1 eligible expenditures (per the legislation)
to the JETSB Board to request disbursement of its respective surcharge revenues. The funds
received and disbursed from this fund are revenues and expenditures of the member agencies and
are not included in the Village’s budget.
Village of Glenview Adopted 2020 Budget 112
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Village of Glenview Adopted 2020 Budget 113
VILLAGE OF GLENVIEW
CAPITAL PROJECT FUNDS
Village of Glenview Adopted 2020 Budget 114
Capital Project Funds
These funds account for the expenditures related to capital improvement projects for governmental
funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for
their respective projects. Expenditures for capital projects of Enterprise Funds are shown within
that section. A list of capital projects is included within the Capital Spending Section of this
document.
For the Capital Projects Fund, a series of public meetings and presentations to the Board of
Trustees occur with this portion of the budget. The Capital Improvement Program (CIP) is
developed separately from the operating budget. However, while separate, this budget is not
independent, as it relies on revenues from the operating funds for its capital sources. Accordingly,
operational needs of the departments come first in determining use of expendable resources. Other
sources of revenue for this fund include governmental activity long-term debt proceeds and
developer deposits. These are the primary reasons 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 $15,389,674 in expenditures for 2020 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 no expenditures budgeted for 2020.
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. In 2019, the State of Illinois doubled the motor fuel tax from
$0.19 per gallon to $0.38 per gallon. The diesel motor fuel tax also increased by an additional $0.24
to a new rate of $0.455 per gallon. The State of Illinois distributes 54.4% of the monies to local taxing
districts based on a statutory formula. Due to the increase in motor fuel tax, the Village anticipates
receiving an additional $860,000 of revenue in 2020. The Village is also appropriating $1,700,000 of
prior year Motor Fuel Tax fund balances for 2020 projects. 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 MFT and LMFT are expected to generate approximately
$1,960,000 and $917,891, respectively for the resurfacing of village roadways in 2020.
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 2020 Budget 115
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
($881,338) $1,070,618 $1,070,618 $2,051,431
Budgeted Revenues
Intergovernmental 289,993 814,000 996,738 629,000
Investment Income 30,093 19,000 40,600 29,000
Other Revenues 39,614 - - -
SSA Contribution - - - 882,000
Transfers In 6,383,967 12,318,834 11,306,334 12,573,024
Total Revenues 6,743,667 13,151,834 12,343,672 14,113,024
Budgeted Expenditures
Operating Expenditures
Other Charges 24,371 24,371 24,371 24,371
Capital Outlay 36,066 - - -
Total Operating Expenditures 60,437 24,371 24,371 24,371
Other Expenditures
Capital Projects 4,731,274 13,934,485 11,338,488 15,365,304
Total Other Expenditures 4,731,274 13,934,485 11,338,488 15,365,304
Total Expenditures 4,791,711 13,958,856 11,362,859 15,389,675
Surplus/(Deficit)1,951,956 (807,022) 980,813 (1,276,651)
$1,070,618 $263,596 $2,051,431 $774,780
Capital Projects Fund Summary
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2020 Budget 116
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$1,135,238 $94,319 $94,319 $100,377
Budgeted Revenues
Intergovernmental 437 - - -
Investment Income 10,232 2,100 3,600 3,600
Transfers In 1,126,459 100,203 89,358 100,203
Total Revenues 1,137,128 102,303 92,958 103,803
Budgeted Expenditures
Other Expenditures
Capital Projects 2,178,047 97,309 86,900 97,309
Total Other Expenditures 2,178,047 97,309 86,900 97,309
Total Expenditures 2,178,047 97,309 86,900 97,309
Surplus/(Deficit)(1,040,919) 4,994 6,058 6,494
$94,319 $99,313 $100,377 $106,871
Glen Capital Projects Fund Summary
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2020 Budget 117
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$28,804,052 $28,877,555 $28,877,555 $29,162,755
Budgeted Revenues
Charges for Services - 156,000 156,000 156,000
Investment Income 477,186 200,000 164,000 150,000
Other Revenues 9,445 1,810,000 - 1,535,518
Total Revenues 486,631 2,166,000 320,000 1,841,518
Budgeted Expenditures
Operating Expenditures
Contractual - 636,200 34,800 131,421
Other Charges 781 - - -
Total Operating Expenditures 781 636,200 34,800 131,421
Other Expenditures
Transfer Out 412,347 1,012,500 - 1,000,000
Total Other Expenditures 412,347 1,012,500 - 1,000,000
Total Expenditures 413,128 1,648,700 34,800 1,131,421
Surplus/(Deficit)73,503 517,300 285,200 710,097
$28,877,555 $29,394,855 $29,162,755 $29,872,852
Permanent Fund Summary
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2020 Budget 118
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$1,741,503 $1,854,139 $1,854,139 $2,236,250
Budgeted Revenues
Intergovernmental 2,131,356 2,021,156 2,358,521 2,907,891
Investment Income 38,820 41,000 65,100 49,600
Other Revenues 1,864 - - -
Total Revenues 2,172,040 2,062,156 2,423,621 2,957,491
Budgeted Expenditures
Other Expenditures
Capital Projects 2,059,404 2,058,950 2,041,510 4,607,889
Total Other Expenditures 2,059,404 2,058,950 2,041,510 4,607,889
Total Expenditures 2,059,404 2,058,950 2,041,510 4,607,889
Surplus/(Deficit)112,636 3,206 382,111 (1,650,398)
$1,854,139 $1,857,345 $2,236,250 $585,852
Motor Fuel Tax Fund Summary
Beginning Fund Balance
Ending Fund Balance
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 119
VILLAGE OF GLENVIEW
DEBT FUND
Village of Glenview Adopted 2020 Budget 120
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on bonded debt paid
from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and
paid directly from the respective fund. A discussion of debt activity is included in the Capital
Spending and Debt Management section of this document.
There are two outstanding Corporate Purpose Bonds Fund debt issuances, General Obligation
Refunding Bond Series 2012B and General Obligation Purpose Bond Series 2013A, which was
issued for the purpose of financing the Municipal Building expansion, including the Village Hall
relocation. The 2013A bonds are abated every year as there are budgeted funds available in the
Corporate Fund for the debt service payment.
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 2020 budgeted expenditures are $2,211,483.
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
$400,361 $468,727 $468,727 $488,491
Budgeted Revenues
Investment Income 16,513 14,505 21,705 21,905
Transfers In 2,259,032 2,201,582 2,201,582 2,209,982
Total Revenues 2,275,545 2,216,087 2,223,287 2,231,887
Budgeted Expenditures
Operating Expenditures
Contractual - 1,320 440 440
Other Charges 2,207,683 2,203,083 2,203,083 2,211,483
Total Operating Expenditures 2,207,683 2,204,403 2,203,523 2,211,923
Other Expenditures
Transfer Out (504) - - -
Total Other Expenditures (504) - - -
Total Expenditures 2,207,179 2,204,403 2,203,523 2,211,923
Surplus/(Deficit)68,366 11,684 19,764 19,964
$468,727 $480,411 $488,491 $508,455
Beginning Fund Balance
Ending Fund Balance
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 121
VILLAGE OF GLENVIEW
BUDGETS BY DEPARTMENT
Village of Glenview Adopted 2020 Budget 122
Department Summary
The Village of Glenview’s 2020 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 2020 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 2020 Budget 124
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 48,139,561 51,247,603 49,615,563 51,460,139
Contractual 49,733,657 54,137,314 50,472,287 53,224,720
Commodities 3,393,632 4,197,131 3,772,737 3,968,882
Other Charges 18,074,582 19,133,544 18,889,860 20,473,083
Capital Outlay 1,556,447 2,826,992 1,465,085 3,512,204
Total Operating Expenditures 120,897,880 131,542,584 124,215,532 132,639,028
Other Expenditures
Interfund Charges 6,368,439 6,335,425 6,337,425 6,032,787
Capital Projects 12,278,143 22,448,381 19,334,023 26,520,019
Depreciation 2,006,003 - - -
Transfer Out 11,444,981 15,305,240 14,282,744 15,722,325
Total Other Expenditures 32,097,565 44,089,046 39,954,192 48,275,131
Total Expenditures 152,995,445 175,631,630 164,169,724 180,914,159
Funding Sources
Corporate Fund 67,414,627 75,752,017 74,409,458 79,388,697
Police Special Fund 2,826 12,700 10,096 15,000
Foreign Fire Fund 75,447 110,000 112,854 113,630
Waukegan/Golf TIF Fund 974,688 1,026,147 1,015,337 1,033,163
Special Tax Allocation Fund 32,726,532 29,937,573 29,648,852 28,713,646
Glenview Water Fund 12,902,648 15,690,963 14,520,679 15,383,930
Glenview Sanitary Fund 2,246,557 2,653,796 2,429,468 2,742,176
Wholesale Water Fund 2,270,086 2,386,810 2,277,740 3,591,370
Commuter Parking Fund 896,018 804,791 681,016 635,374
Municipal Equipment Replacement Fund 1,366,570 1,572,254 1,364,703 1,436,311
Capital Equipment Replacement Fund 1,146,890 2,562,579 1,260,072 3,430,207
Insurance and Risk Fund 7,423,431 8,269,023 8,042,110 8,138,997
Facility Repair and Replacement Fund 242,230 1,604,129 809,805 654,017
Police Pension Fund 4,750,616 5,555,015 5,072,608 5,277,917
Firefighters' Pension Fund 6,217,174 7,382,328 6,440,932 6,680,167
Escrow Deposit Fund - - - -
Special Service Area Bond Fund 689,637 343,286 344,403 338,649
Capital Projects Fund 4,791,711 13,958,856 11,362,859 15,389,674
Glen Capital Projects Fund 2,178,047 97,309 86,900 -
Village Permanent Fund 413,128 1,648,700 34,800 1,131,421
Motor Fuel Tax Fund 2,059,404 2,058,950 2,041,510 4,607,889
Corporate Purpose Bonds Fund 2,207,178 2,204,403 2,203,523 2,211,923
Total Funds Sources 152,995,445 175,631,630 164,169,724 180,914,159
Department Summary
All Funds and Departments
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 125
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
Expenditures By Department
Board of Trustees 383,472 446,244 465,446 477,911
General Government 46,284,731 50,112,104 48,052,245 48,740,170
Village Manager's Office 16,804,257 18,443,263 18,143,846 19,203,102
Administrative Services 6,916,546 9,078,969 7,779,100 9,873,944
Public Works 22,520,161 26,086,034 22,927,066 24,769,388
Police 17,959,318 19,557,029 18,616,104 20,502,444
Fire 22,889,485 24,457,673 24,063,414 25,392,212
Community Development 19,237,475 27,450,314 24,122,503 31,954,987
Total Expenditures 152,995,445 175,631,630 164,169,724 180,914,159
Full Time Positions by Department
Board of Trustees - - - -
General Government - - - -
Village Manager's Office 54.20 54.55 54.55 55.55
Administrative Services 11.63 10.52 10.52 9.95
Public Works 46.10 42.91 40.15 40.65
Police 75.00 75.00 75.00 75.00
Fire 81.00 81.00 81.00 81.00
Community Development 15.00 15.30 15.30 15.30
Total Full Time Positions 282.92 279.28 276.52 277.50
Part Time Positions by Department
Board of Trustees 1.00 1.00 1.00 -
General Government - - - -
Village Manager's Office 4.25 4.61 4.61 4.66
Administrative Services 2.54 2.95 2.95 3.64
Public Works 2.00 1.25 1.25 0.75
Police - - - -
Fire - - - -
Community Development 2.69 2.69 2.69 2.69
Total Part Time Positions 12.48 12.50 12.50 11.74
Total Full Time Equivalents 295.40 291.78 289.02 289.24
Fiscal Year 2019
Department Summary Continued
Village of Glenview Adopted 2020 Budget 126
Board of
Trustees
Special
Appropriations
Village of Glenview Adopted 2020 Budget 127
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 27,774 66,402 85,038 78,316
Contractual 354,887 378,242 378,808 397,995
Commodities 810 1,600 1,600 1,600
Total Operating Expenditures 383,472 446,244 465,446 477,911
Total Expenditures 383,472 446,244 465,446 477,911
Funding Sources
Corporate Fund 383,472 446,244 465,446 477,911
Total Funds Sources 383,472 446,244 465,446 477,911
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 -
Special Appropriations - - - -
Total Part Time 1.00 1.00 1.00 -
Total Full Time Equivalents 1.00 1.00 1.00 -
*Board of Trustees positions are included in the Village Manager's Office budget in 2020
Village Board of Trustees Department Summary
Board of Trustees and Special Appropriations
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Continued focus on strong budget and financial management for overall fiscal health and
development of a balanced 2019 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
Personnel costs for the Board of Trustees and contractual expenditures including a
membership to the Northwest Municipal Conference, Illinois Municipal League, and
funding for the Recording Secretary have been moved to the Village Manager’s Office
Administration budget in 2020
Village of Glenview Adopted 2020 Budget 129
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 11,478 9,689 9,466 -
Contractual 43,818 47,643 46,926 -
Commodities - - - -
Total Operating Expenditures 55,296 57,332 56,392 -
Total Expenditures 55,296 57,332 56,392 -
Funding Sources
Corporate Fund 55,296 57,332 56,392 -
Total Funds Sources 55,296 57,332 56,392 -
Personnel Budget by Position
Full Time Positions
NA - - - -
Total Full Time - - - -
Part Time Positions
Board President* 0.40 0.40 0.40 -
Trustees*0.60 0.60 0.60 -
Total Part Time 1.00 1.00 1.00 -
Total Full Time Equivalents 1.00 1.00 1.00 -
*Board of Trustees positions are included in the Village Manager's Office budget in 2020
Board of Trustees
Fiscal Year 2019
Village of Glenview Adopted 2020 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, the 4th of July Parade and Twilight Show, and Blocktoberfest as
well as various supplies needed for these events. The Village Board approved five organizations
for funding for the 2020 budget: Youth Services of Glenview and Northbrook; the North Shore
Senior Center; the Family Service Center of Wilmette, Glenview, Northbrook and Kenilworth; the
Josselyn Center; and Arts of Life.
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 remained the same as prior year at $135,000 in 2020
The Senior Services appropriation includes funding for a Senior Services Coordinator,
Angel Fund and housing grants; the 2019 appropriation was $150,174 and the 2020
appropriation is $157,510
The 2020 budget also includes a special appropriation of $67,585 for funding mental and/or
behavioral health services; these funds have been divided among three organizations with
Family Service Center receiving $25,000, Josselyn Center receiving $42,585, and Arts of
Life receiving $15,000
Personnel expenditures include funding for Police, Fire and Public Works overtime to
provide assistance at special events, including the 4th of July festivities, the Summer Fest,
and Blocktoberfest
Village of Glenview Adopted 2020 Budget 131
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 16,296 56,713 75,572 78,316
Contractual 311,069 330,599 331,882 397,995
Commodities 810 1,600 1,600 1,600
Total Operating Expenditures 328,175 388,912 409,054 477,911
Total Expenditures 328,175 388,912 409,054 477,911
Funding Sources
Corporate Fund 328,175 388,912 409,054 477,911
Total Funds Sources 328,175 388,912 409,054 477,911
Special Appropriations
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 132
General GovernmentGeneral
Government
Tax Increment
Financing
Corporate Purpose
Bonds Fund
Permanent Fund
Escrow Deposit
Fund
Village of Glenview Adopted 2020 Budget 133
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel - (50,000) (50,000) (70,000)
Contractual 25,336,051 24,598,024 23,829,969 24,252,880
Commodities 36,316 104,705 102,200 53,625
Other Charges 10,894,428 11,190,684 10,924,998 10,008,248
Total Operating Expenditures 36,266,795 35,843,413 34,807,167 34,244,753
Other Expenditures
Interfund Charges 485,897 207,300 207,300 285,435
Transfer Out 9,532,039 14,061,391 13,037,778 14,209,982
Total Other Expenditures 10,017,936 14,268,691 13,245,078 14,495,417
Total Expenditures 46,284,731 50,112,104 48,052,245 48,740,170
Funding Sources
Corporate Fund 10,990,155 16,816,461 16,340,104 17,079,792
Waukegan/Golf TIF 962,666 1,010,103 999,085 1,016,478
Special Tax Allocation Fund 31,711,603 28,432,437 28,474,733 27,300,556
Village Permanent Fund 413,128 1,648,700 34,800 1,131,421
Debt Service Fund 2,207,178 2,204,403 2,203,523 2,211,923
Total Funds Sources 46,284,731 50,112,104 48,052,245 48,740,170
General Government Department Summary
General Government, Tax Increment Financing, Permanent Fund, Corporate
Purpose Bonds Fund, and Escrow Deposit
Fiscal Year 2019
Village of Glenview Adopted 2020 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 2020 budget for Transfers Out includes the Capital Projects fund transfer of
$6,500,000 and an additional $4,500,000 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 2020 Budget 135
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel - (50,000) (50,000) (70,000)
Contractual 3,047,630 3,327,188 3,119,022 3,190,750
Commodities 36,316 104,705 102,200 53,625
Other Charges 3,838 275,686 10,000 410,000
Total Operating Expenditures 3,087,783 3,657,579 3,181,222 3,584,375
Other Expenditures
Interfund Charges 202,709 207,300 207,300 285,435
Transfer Out 7,699,663 12,951,582 12,951,582 13,209,982
Total Other Expenditures 7,902,372 13,158,882 13,158,882 13,495,417
Total Expenditures 10,990,155 16,816,461 16,340,104 17,079,792
Funding Sources
Corporate Fund 10,990,155 16,816,461 16,340,104 17,079,792
Total Funds Sources 10,990,155 16,816,461 16,340,104 17,079,792
* The FY 2019 and 2020 amounts are negative because an overall fund adjustment is budgeted
in General Gov't to account for a year end interfund tranfer for workers compensation salaries.
General Government - Corporate Fund
Fiscal Year 2019
Village of Glenview Adopted 2020 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 $19,750,511 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 $6.7 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) and the final transfer was
completed in 2019. There are no transfers budgeted in 2020.
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
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 22,288,421 20,633,316 20,675,707 20,930,269
Other Charges 8,682,126 8,711,915 8,711,915 7,386,765
Total Operating Expenditures 30,970,548 29,345,231 29,387,622 28,317,034
Other Expenditures
Interfund Charges 283,188 - - -
Transfer Out 1,420,533 97,309 86,196 -
Total Other Expenditures 1,703,721 97,309 86,196 -
Total Expenditures 32,674,269 29,442,540 29,473,818 28,317,034
Funding Sources
Waukegan/Golf TIF Fund 962,666 1,010,103 999,085 1,016,478
Special Tax Allocation Fund 31,711,603 28,432,437 28,474,733 27,300,556
Total Funds Sources 32,674,269 29,442,540 29,473,818 28,317,034
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 137
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on debt and the
associated fees paid from governmental fund resources. Long-term debt of enterprise and TIF
funds are recorded and paid directly from the respective fund.
Currently, 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 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 records 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 $2,211,923 in 2020.
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual - 1,320 440 440
Other Charges 2,207,683 2,203,083 2,203,083 2,211,483
Total Operating Expenditures 2,207,683 2,204,403 2,203,523 2,211,923
Other Expenditures
Transfer Out (504) - - -
Total Other Expenditures (504) - - -
Total Expenditures 2,207,178 2,204,403 2,203,523 2,211,923
Funding Sources
Debt Service Fund 2,207,178 2,204,403 2,203,523 2,211,923
Total Funds Sources 2,207,178 2,204,403 2,203,523 2,211,923
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 138
Permanent Fund
Pursuant to the September 3, 1996, Business/Operational Plan prepared by Deloitte & Touche for
the Glenview Naval Air Station redevelopment project (now known as “The Glen”), the Village
of Glenview established a Permanent Fund to receive a Master Developer fee totaling
approximately $40 million defined as 20% of the gross proceeds of land sold within the project,
excluding the approximate 44-acre Navy Disposition Parcel that was purchased in 2006 and resold
in 2014. A formal policy regarding use of the fund’s assets was established by Resolution No. 05-
16 on March 15, 2005. The general goal of the fund was to provide resources for Village-wide
capital expenditures and economic development improvements outside of The Glen., and to
provide resources for Village-wide improvements and economic development outside of The Glen
TIF District. The fund is also allowed to provide short-term liquidity for TIF District expenses.
For 2020, the projected $131,421 expense is related to the closing costs for the sale of the former
Bess Hardware site (a property the Village purchased in 2017) and a tollway feasibility study for
Interstate 294. 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
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual - 636,200 34,800 131,421
Other Charges 781 - - -
Total Operating Expenditures 781 636,200 34,800 131,421
Other Expenditures
Transfer Out 412,347 1,012,500 - 1,000,000
Total Other Expenditures 412,347 1,012,500 - 1,000,000
Total Expenditures 413,128 1,648,700 34,800 1,131,421
Funding Sources
Village Permanent Fund 413,128 1,648,700 34,800 1,131,421
Total Funds Sources 413,128 1,648,700 34,800 1,131,421
Fiscal Year 2019
Village of Glenview Adopted 2020 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 2018 through
2020 for the Escrow Deposit Fund.
Village of Glenview Adopted 2020 Budget 140
Village Manager's Office Administration
Communications
Human
Resources
Administration
Employee
Benefits
Risk
Management Legal Services
Joint Dispatch
Village of Glenview Adopted 2020 Budget 141
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 7,368,736 8,019,514 7,902,227 8,628,912
Contractual 7,449,252 8,376,515 8,251,854 8,657,359
Commodities 28,794 38,725 37,560 37,679
Other Charges 110,539 174,961 118,657 216,731
Capital Outlay - - - -
Total Operating Expenditures 14,957,322 16,609,715 16,310,298 17,540,681
Other Expenditures
Interfund Charges 1,596,935 1,583,548 1,583,548 1,412,421
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 1,846,935 1,833,548 1,833,548 1,662,421
Total Expenditures 16,804,257 18,443,263 18,143,846 19,203,102
Funding Sources
Corporate Fund 9,284,224 10,056,755 9,996,298 10,957,670
Special Tax Allocation Fund 76,651 91,851 82,573 82,499
Glenview Water Fund 1,177 5,940 2,970 4,125
Glenview Sanitary Fund 428 2,160 2,160 1,500
Wholesale Water Fund 18,345 17,534 17,735 18,311
Insurance and Risk Fund 7,423,431 8,269,023 8,042,110 8,138,997
Total Funds Sources 16,804,257 18,443,263 18,143,846 19,203,102
Personnel Budget by Division
Full Time Positions
Administration 4.00 3.30 3.30 3.30
Communications 1.00 1.00 1.00 2.00
Human Resources Administration 2.10 2.20 2.20 2.20
Risk Management 1.10 1.05 1.05 1.05
Joint Dispatch 46.00 47.00 47.00 47.00
Total Full Time 54.20 54.55 54.55 55.55
Part Time Positions
Administration - 0.56 0.56 1.56
Communications 0.90 1.20 1.20 0.75
Human Resources Administration - - - -
Risk Management - - - -
Joint Dispatch 3.35 2.85 2.85 2.35
Total Part Time 4.25 4.61 4.61 4.66
Total Full Time Equivalents 58.45 59.16 59.16 60.21
Village Manager's Department Summary
Administration, Communications, Human Resources, Legal,
and Joint Dispatch
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Monitoring of State of Illinois sales tax legislation.
Coordinated efforts to successfully oppose the freight Holding Track proposed as part of
the Amtrak Hiawatha project.
Facilitated several community updates and briefings, including continuous website
updates, regarding the O’Hare International Airport modernization program and Interim
Fly Quiet program.
Developed in part by Village employees, the Village created “A Culture of Leadership”
guide to help team members develop and demonstrate their leadership abilities within their
current role and to further their own growth and the growth of the Village. The guide
centers around three main Pillars: Trust-Think-Serve, which establish the foundation for
how work is completed in the Village and drive team members and Village success.
Commenced an assessment and strategic plan development program for Joint Dispatch.
Implemented the merit-based performance review process for non-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 2020 Budget 143
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 791,201 740,062 746,441 783,965
Contractual 31,548 228,615 228,964 168,933
Commodities - - 950 2,000
Other Charges 582 11,600 13,000 19,075
Total Operating Expenditures 823,330 980,277 989,355 973,973
Total Expenditures 823,330 980,277 989,355 973,973
Funding Sources
Corporate Fund 733,999 890,892 899,047 883,163
Special Tax Allocation Fund 70,986 71,851 72,573 72,499
Wholesale Water Fund 18,345 17,534 17,735 18,311
Total Funds Sources 823,330 980,277 989,355 973,973
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 - - -
Special Projects Manager - 0.30 0.30 0.30
Executive Assistant 1.00 1.00 1.00 1.00
Total Full Time 4.00 3.30 3.30 3.30
Part Time Positions
Board President*- - - 0.40
Trustees*- - - 0.60
Administration Intern - 0.56 0.56 0.56
Total Part Time - 0.56 0.56 1.56
Total Full Time Equivalents 4.00 3.86 3.86 4.86
*Board of Trustees positions were moved to the Village Manager's Office budget in 2020
Village Manager's Office
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Assisted with development of a Crisis Communications policy.
Supported the development and implementation of the 2019 Citizen Survey.
Helped coordinate an EPA award ceremony recognizing the reuse and redevelopment of
the former Glenview Naval Air Station into The Glen.
Facilitated communications on the impact of new State of Illinois and Cook County laws
regarding minimum wage, sick leave, recreational marijuana and Rebuild Illinois; the
Skokie Valley Trail hearing; and the Fly Quiet O’Hare program.
Produced and edited videos regarding employee benefit information and how to use various
AV systems in Village Hall.
Expenditure Analysis
Personnel expenditures increased due to the part-time Cable Productions Assistant position
becoming a full-time position in the 2020 budget
Contractual expenditures include the printing and mailing of the Glenview Village Report
Newsletter
Village of Glenview Adopted 2020 Budget 145
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 199,877 203,075 204,549 272,105
Contractual 78,394 84,680 92,890 89,570
Commodities 1,622 2,250 2,250 2,250
Other Charges 510 2,100 1,200 3,100
Total Operating Expenditures 280,403 292,105 300,889 367,025
Total Expenditures 280,403 292,105 300,889 367,025
Funding Sources
Corporate Fund 280,403 292,105 300,889 367,025
Total Funds Sources 280,403 292,105 300,889 367,025
Full Time Positions
Cable TV Coordinator 1.00 1.00 1.00 1.00
Cable Production Assistant - - - 1.00
Total Full Time 1.00 1.00 1.00 2.00
Part Time Positions
Communications Manager 0.75 0.75 0.75 0.75
Cable TV Technician 0.15 0.45 0.45 -
Total Part Time 0.90 1.20 1.20 0.75
Total Full Time Equivalents 1.90 2.20 2.20 2.75
Communications
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Established interdepartmental Health Insurance Committee and completed evaluation of
the Village’s health and dental plan design based on consultant recommendations. The
Committee’s work resulted in the adoption of a revised insurance program that increases
access to preventative care and offers additional options to employees.
Implemented online feedback module Talent Space to all employees. Talent Space offers
employees and supervisors a platform for ongoing performance management and feedback.
Led interdepartmental committee in the evaluation of the Village’s current wellness
program. Committee drafted and released a request for proposals for these services with
rollout of new vendor anticipated in 2020.
Expenditure Analysis
Personnel expenditures increased due to the merit-based recognition program being
expanded to include non-union non-exempt staff. The program previously only included
non-union exempt staff.
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 2020 Budget 147
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 264,893 501,941 508,036 670,846
Contractual 125,124 37,507 41,785 12,629
Commodities 492 1,075 860 729
Other Charges 44,345 96,702 58,572 114,566
Total Operating Expenditures 434,855 637,225 609,253 798,770
Other Expenditures
Interfund Charges 1,403,491 1,298,850 1,298,850 1,119,047
Total Other Expenditures 1,403,491 1,298,850 1,298,850 1,119,047
Total Expenditures 1,838,346 1,936,075 1,908,103 1,917,817
Funding Sources
Corporate Fund 1,838,346 1,936,075 1,908,103 1,917,817
Total Funds Sources 1,838,346 1,936,075 1,908,103 1,917,817
Full Time Positions
Assistant Village Manager - 0.70 0.70 0.70
Assistant to the Village Manager - 0.80 0.80 0.80
Human Resources Director 0.70 - - -
Human Resources Assistant Director 0.70 - - -
Human Resources Generalist 0.70 0.70 0.70 0.70
Total Full Time 2.10 2.20 2.20 2.20
Part Time Positions
N/A - - - -
Total Part Time - - - -
Total Full Time Equivalents 2.10 2.20 2.20 2.20
Human Resource Administration
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Created a Village-wide Insurance Committee to review the Village’s insurance program.
The Insurance Committee worked with a consultant to evaluate both the insurance delivery
model and the Village’s HMO and PPO health insurance plan designs for 2020
implementation.
Successfully managed and streamlined employee selection of benefits during a qualifying
life event through Employee Self Service.
The Village’s Wellness Committee evaluated the Village’s Wellness Program and released
a request for proposals to implement planned changes in 2020.
Expenditure Analysis
Personnel expenses are budgeted to be $436,522 in 2020 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
$5,849,509 in 2019, while the 2020 Budget is $5,951,960
Contractual expenditures also include claim administration for the dental reimbursement
program, flexible spending and the employee assistance program
Village of Glenview Adopted 2020 Budget 149
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 376,992 414,661 384,465 436,522
Contractual 5,692,505 5,982,575 5,849,509 5,951,960
Other Charges - - - -
Total Operating Expenditures 6,069,496 6,397,236 6,233,974 6,388,482
Total Expenditures 6,069,496 6,397,236 6,233,974 6,388,482
Funding Sources
Insurance and Risk Fund 6,069,496 6,397,236 6,233,974 6,388,482
Total Funds Sources 6,069,496 6,397,236 6,233,974 6,388,482
Employee Benefits
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Implemented a Village-wide Risk and Safety Committee responsible for reviewing all
workplace injuries and accidents
Completed training in the Fire, Police, and Public Works department to allow for the day-
to-day management of workers’ compensation claims within the responsible department.
Offered reasonable suspicion training to all supervisors and ALICE/Active Shooter
training to all employees
Expenditure Analysis
Contractual expenditures include insurance premiums and claim expenses. The 2019
Projections are based on actual experience and outstanding claims; the 2020 Budget is
based on the actuarial estimates that use a 55% confidence interval
Other Charges includes funding for training related to the Village’s safety and risk
programs.
Village of Glenview Adopted 2020 Budget 151
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 181,053 221,436 245,410 234,072
Contractual 768,804 1,280,491 1,215,229 1,133,608
Commodities 454 - - -
Other Charges 12,515 9,860 7,975 12,835
Total Operating Expenditures 962,826 1,511,787 1,468,614 1,380,515
Other Expenditures
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 250,000 250,000 250,000 250,000
Total Expenditures 1,212,826 1,761,787 1,718,614 1,630,515
Funding Sources
Insurance and Risk Fund 1,212,826 1,761,787 1,718,614 1,630,515
Total Funds Sources 1,212,826 1,761,787 1,718,614 1,630,515
Full Time Positions
Assistant Village Manager - 0.30 0.30 0.30
Assistant to the Village Manager 0.50 0.45 0.45 0.45
Human Resources Director 0.30 - - -
Human Resources Assistant Director - - - -
Human Resources Generalist 0.30 0.30 0.30 0.30
Total Full Time 1.10 1.05 1.05 1.05
Part Time Positions
N/A - - - -
Total Part Time - - - -
Total Full Time Equivalents 1.10 1.05 1.05 1.05
Risk Management
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Continued to pursue reimbursement from the IMET investment.
Drafted and reviewed several agreements from various agencies and contracted vendors
including the Glenview Park District, the Glenbrook Fire Protection District and the
collective bargaining process.
Provided legal support for the Village’s ALJ process
Expenditure Analysis
There is are no significant changes in the 2019 projection and 2020 budget
Village of Glenview Adopted 2020 Budget 153
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 583,041 542,300 605,711 603,875
Total Operating Expenditures 583,041 542,300 605,711 603,875
Total Expenditures 583,041 542,300 605,711 603,875
Funding Sources
Corporate Fund 434,661 404,200 501,059 468,250
Special Tax Allocation Fund 5,665 20,000 10,000 10,000
Glenview Water Fund 1,177 5,940 2,970 4,125
Glenview Sanitary Fund 428 2,160 2,160 1,500
Insurance and Risk Fund 141,109 110,000 89,522 120,000
Total Funds Sources 583,041 542,300 605,711 603,875
Legal Services
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Utilizing State of Illinois grants, the Village upgraded 911 system hardware to support Next
Gen 911.
Upgraded the STARCOM radio hardware in dispatch.
Started the Accredited Center of Excellence (ACE) certification process with a Emergency
Medical Dispatch vendor.
Completed the first major recertification of personnel with Illinois Department of Public
Health Emergency Medical Dispatch Licenses.
In coordination with the Village Manager’s Office, Join Dispatch achieved a 95% FTE
staffing level.
Expenditure Analysis
Personnel expenditures increased due the 2020 Budget includes full staffing and a
significant increase in the IMRF employer rate
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 2020 Budget 155
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,554,720 5,938,339 5,813,326 6,231,402
Contractual 169,837 220,347 217,766 696,784
Commodities 26,226 35,400 33,500 32,700
Other Charges 52,587 54,699 37,910 67,155
Capital Outlay - - - -
Total Operating Expenditures 5,803,370 6,248,785 6,102,502 7,028,041
Other Expenditures
Interfund Charges 193,444 284,698 284,698 293,374
Total Other Expenditures 193,444 284,698 284,698 293,374
Total Expenditures 5,996,814 6,533,483 6,387,200 7,321,415
Funding Sources
Corporate Fund 5,996,814 6,533,483 6,387,200 7,321,415
Total Funds Sources 5,996,814 6,533,483 6,387,200 7,321,415
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 1.00 1.00
Telecommunicator I*7.00 6.00 6.00 6.00
Telecommunicator II*30.00 31.00 31.00 31.00
Total Full Time 46.00 47.00 47.00 47.00
Part Time Positions
Telecommunicator 3.35 2.85 2.85 2.35
Total Part Time 3.35 2.85 2.85 2.35
Total Full Time Equivalents 49.35 49.85 49.85 49.35
* Telecommunicator I was hired pre 10/01/2011, Telecommunicator II was hired post 10/01/2011
Joint Dispatch
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 156
Administrative Services Administration
Support Services
Geographical
Information Systems
Information
Technology
Finance Capital Replacement
Resolution Center
Strategic Services
Records
Village of Glenview Adopted 2020 Budget 157
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 1,637,434 1,496,058 1,487,403 1,533,861
Contractual 3,540,284 4,394,363 4,397,494 4,294,795
Commodities 312,174 434,534 447,242 392,897
Other Charges 8,940 32,852 24,480 34,000
Capital Outlay 938,890 2,241,432 942,751 3,167,968
Total Operating Expenditures 6,437,723 8,599,239 7,299,370 9,423,521
Other Expenditures
Interfund Charges 478,824 479,730 479,730 450,423
Total Other Expenditures 478,824 479,730 479,730 450,423
Total Expenditures 6,916,546 9,078,969 7,779,100 9,873,944
Funding Sources
Corporate Fund 4,982,440 5,121,468 5,119,796 5,235,807
Waukegan/Golf TIF Fund 12,022 16,044 16,252 16,685
Special Tax Allocation Fund 125,699 188,562 187,953 172,669
Glenview Water Fund 472,073 861,885 865,054 708,823
Glenview Sanitary Fund 90,404 188,463 186,407 156,362
Wholesale Water Fund 10,392 18,221 18,286 18,776
Commuter Parking Fund 65,424 104,981 108,383 116,893
Capital Equipment Replacement Fund 1,146,890 2,562,579 1,260,072 3,430,207
Total Funds Sources 6,916,546 9,078,969 7,779,100 9,873,944
Personnel Budget by Division
Full Time Positions
Administration 2.30 1.95 1.95 1.28
Finance 1.00 0.55 0.55 0.48
Resolution Center 4.63 4.62 4.62 5.00
Strategic Services 0.50 - - -
Records 3.20 3.40 3.40 3.20
Total Full Time 11.63 10.52 10.52 9.95
Part Time Positions
Resolution Center 0.74 1.15 1.15 1.84
Records 1.80 1.80 1.80 1.80
Total Part Time 2.54 2.95 2.95 3.64
Total Full Time Equivalents 14.16 13.47 13.47 13.59
Administrative Services Department Summary
Administration, Geographic Information Systems, Information Technology,
Finance, Capital Replacement, Resolution Center, and Strategic Services
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 158
Administration
The executive function of the Administrative Services Department includes two full-time
positions which are the Director and the Deputy Director positions. This office oversees
activities of the Administrative Services divisions and provides project management support.
2019 Accomplishments
Joined the Community Solar Clearinghouse CS2 Program and began enrolling municipal
electric accounts eligible for community solar cost savings
Coordinated work scope and bid to update Municipal Center cameras and doors
Executed a Glenview Public Library Memorandum of Understanding for the Village to
provide human resources, finance, and public works services for 2020-2022
Coordinated schedule of improvements to onboard and serve Aqua customers in 2020
Expenditure Analysis
Personnel expenditures decreased due to staff rotating to other departments
Contractual expenditures include dues and memberships, and printing
Other Charges include funding for training and unforeseen expenses
Village of Glenview Adopted 2020 Budget 159
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 390,577 353,009 348,282 291,474
Contractual 3,022 2,087 2,087 3,163
Other Charges 3,045 5,220 5,220 10,915
Total Operating Expenditures 396,644 360,316 355,589 305,552
Total Expenditures 396,644 360,316 355,589 305,552
Funding Sources
Corporate Fund 329,031 263,769 258,190 240,308
Glenview Water Fund 44,048 68,484 69,102 35,641
Glenview Sanitary Fund 12,356 9,038 9,127 9,504
Commuter Parking Fund 7 2,259 2,272 2,377
Facility Repair and Replacement Fund 11,201 16,766 16,898 17,722
Total Funds Sources 396,644 360,316 355,589 305,552
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 0.85 0.15
Deputy Director of Administrative Services - - - 0.13
Administrative Services Manager 0.35 0.10 0.10 -
Total Full Time 2.30 1.95 1.95 1.28
Part Time
NA - - - -
Total Part Time - - - -
Total Full Time Equivalents 2.30 1.95 1.95 1.28
Administration
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Completed 60% of the GIS/GPS Field Data Collection Project
Created a 2019 story map of the Capital Improvement Plan for the Village website
Applied for and received a NextGen 911 grant award in the amount of $65,878.40 and
began modifying GIS data to be in compliance with the standards required for the
implementation of a statewide Next Gen 911 system in 2020
Completed LUCA 2020 Census data address review approval process
Completed data buildout for Historical CIP Tracking
Migrated ADA data to GISC data model
Created methodology and added base addresses into multi-unit parcels
Expenditure Analysis
Contractual expenditures decreased due to the completion of the GIS/GPS Field Data
Collection Project
Village of Glenview Adopted 2020 Budget 161
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 219,335 608,042 608,042 312,678
Total Operating Expenditures 219,335 608,042 608,042 312,678
Total Expenditures 219,335 608,042 608,042 312,678
Funding Sources
Corporate Fund 204,546 248,490 248,490 221,682
Special Tax Allocation Fund 7,121 39,806 39,806 14,164
Glenview Water Fund 6,573 249,490 249,490 59,441
Glenview Sanitary Fund 1,095 68,685 68,685 15,645
Commuter Parking Fund - 1,571 1,571 1,746
Total Funds Sources 219,335 608,042 608,042 312,678
Geographic Information Systems (GIS)
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Renegotiated telecommunications and fiber contracts
Retired Windows Server 2008
Installed Web Application Firewall and email security appliance to increase security
management capabilities
Migrated to Sharepoint 2019
Issued proposals for IT Services
Updated majority of computers from Windows 7 to Windows 10
Specified, purchased, and setup the Fire Video Conferencing solution
Deployed secure browser technology for cell phones
Improved disaster recovery within the dispatch systems through server replication
Expenditure Analysis
Contractual expenditures are projected to increase in 2020 primarily due to software
licensing expenditures
Interfund Charges include expenditures for future replacement of information technology
and audio visual equipment
Village of Glenview Adopted 2020 Budget 163
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 2,124,223 2,425,185 2,426,487 2,554,598
Commodities 102,402 108,987 125,521 128,458
Other Charges 2,840 15,875 10,875 15,775
Total Operating Expenditures 2,229,465 2,550,047 2,562,883 2,698,831
Other Expenditures
Interfund Charges 478,824 479,730 479,730 450,423
Total Other Expenditures 478,824 479,730 479,730 450,423
Total Expenditures 2,708,289 3,029,777 3,042,613 3,149,254
Funding Sources
Corporate Fund 2,515,585 2,722,921 2,746,742 2,789,167
Special Tax Allocation Fund 33,159 49,433 47,930 52,302
Glenview Water Fund 117,979 197,934 192,338 239,364
Glenview Sanitary Fund 20,353 36,740 33,531 45,234
Commuter Parking Fund 21,213 22,749 22,073 23,187
Total Funds Sources 2,708,289 3,029,777 3,042,613 3,149,254
Information Technology
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Received an unqualified “clean” audit opinion for the Village for FY 2018
Submitted and received the Government Finance Officers Association annual Certificate
of Achievement for Excellence in Financial Reporting Award for year ending December
31, 2018
Submitted and received the Government Finance Officers Association annual
Distinguished Budget Presentation Award for FY 2019
Solicited Municipal Advisor proposals and entered into a contract
Further improved the budget format including more detailed narrative descriptions and
assumptions for all revenue and expenditure line items
Prepared communications and instructions for the new 2020 IRS W-4 Form
Expenditure Analysis
Contractual expenditures include services for accounting, accounts receivable, accounts
payable, financial reporting, purchasing and other financial support
Village of Glenview Adopted 2020 Budget 165
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 134,695 89,176 91,585 87,231
Contractual 1,140,300 1,303,886 1,301,653 1,370,311
Other Charges 612 5,130 5,130 3,140
Total Operating Expenditures 1,275,608 1,398,192 1,398,368 1,460,682
Total Expenditures 1,275,608 1,398,192 1,398,368 1,460,682
Funding Sources
Corporate Fund 1,070,934 1,096,108 1,089,908 1,129,085
Waukegan/Golf TIF Fund 12,022 16,044 16,252 16,685
Special Tax Allocation Fund 85,419 99,323 100,217 106,203
Glenview Water Fund 85,910 126,759 131,846 135,710
Wholesale Water Fund 10,392 18,221 18,286 18,776
Glenview Sanitary Fund 10,930 30,149 30,271 37,305
Commuter Parking Fund - 11,588 11,588 16,918
Total Funds Sources 1,275,608 1,398,192 1,398,368 1,460,682
Personnel Budget by Position
Full Time
Assistant Director of Administrative Services 0.05 - - -
Assistant to the Village Manager - 0.05 0.05 -
Purchasing Manager 0.50 - - -
Deputy Director of Administrative Services - - - 0.48
Administrative Services Manager 0.45 0.50 0.50 -
Total Full Time 1.00 0.55 0.55 0.48
Total Full Time Equivalents 1.00 0.55 0.55 0.48
Finance
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Performed annual review of replacement costs and scheduled replacements of all vehicles
and equipment
Reviewed current CERF policy and concluded that maintaining a fund balance of 37%
(level with 2018) 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, networking equipment, servers, and copiers
The 2020 Capital Outlay expenditures include the Joint Dispatch fire station alerting
system upgrade, three medium duty trucks, one heavy duty truck, one step-van, and one
loader/excavator for the Public Works Department, a fire engine and ambulance for the
Fire Department, and five squad cars for the Police Department
Village of Glenview Adopted 2020 Budget 167
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Commodities 208,105 321,147 317,321 262,239
Other Charges (105) - - -
Capital Outlay 938,890 2,241,432 942,751 3,167,968
Total Operating Expenditures 1,146,890 2,562,579 1,260,072 3,430,207
Total Expenditures 1,146,890 2,562,579 1,260,072 3,430,207
Funding Sources
Capital Equipment Replacement Fund 1,146,890 2,562,579 1,260,072 3,430,207
Total Funds Sources 1,146,890 2,562,579 1,260,072 3,430,207
Capital Replacement
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
/
2019 Accomplishments
Staff worked with Sensus to upgrade to the RNI smart meter software and subsequently
test the Watersmart import file
Staff hosted Leak Week to help educate water customers on water use, water leak detection,
the Village watering Ordinance, and encourage WaterSmart signups for water use
monitoring
Implemented a furniture reconfiguration to improve customer service
Evaluated and selected new vendor to provide a greater variety of music in the Village Hall
lobby
Expenditure Analysis
Personnel expenditures increased due to allocating salaries for two positions, one part-time
customer service representative and full-time Customer Service Representative, previously
shared with PW Facilities to the Resolution Center
Contractual expenditures include utility billing printing services and postage for utility bills
Other Charges include funding for staff training
Village of Glenview Adopted 2020 Budget 169
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 578,020 563,919 568,816 682,121
Contractual 49,150 51,300 55,400 50,375
Other Charges - 1,975 1,975 1,480
Total Operating Expenditures 627,170 617,194 626,191 733,976
Total Expenditures 627,170 617,194 626,191 733,976
Funding Sources
Corporate Fund 363,937 354,125 359,120 446,635
Glenview Water Fund 217,562 219,218 222,278 238,667
Glenview Sanitary Fund 45,670 43,851 44,793 48,674
Total Funds Sources 627,170 617,194 626,191 733,976
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 4.00
Total Full Time 4.63 4.62 4.62 5.00
Part Time
Customer Service Representative 0.74 1.15 1.15 1.84
Total Part Time 0.74 1.15 1.15 1.84
Total Full Time Equivalents 5.36 5.77 5.77 6.84
Resolution Center
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 41,693 - - -
Contractual 2,872 - - -
Commodities - - - -
Other Charges 1,350 - - -
Total Operating Expenditures 45,915 - - -
Total Expenditures 45,915 - - -
Funding Sources
Corporate Fund 45,915 - - -
Total Funds Sources 45,915 - - -
Full Time Positions
Strategic Services Manager 0.50 - - -
Management Analyst - - - -
Total Full Time 0.50 - - -
Total Full Time Equivalents 0.50 - - -
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 171
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Village of Glenview Adopted 2020 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.
2019 Accomplishments
Implemented automatic expungement requirements for juvenile law enforcement records
Supported Brazos p-ticket processing which replaces hand written local ordinance
violation tickets with electronic tickets
Coordinated steps to implement January 1, 2020 expungement of records for cannabis-
related violations
Expenditure Analysis
Current staffing of the division includes three full-time administrative staff and three part-
time Customer Service Representatives
Village of Glenview Adopted 2020 Budget 173
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 492,449 489,954 478,720 473,035
Contractual 1,382 3,863 3,825 3,670
Commodities 1,668 4,400 4,400 2,200
Other Charges 1,198 4,652 1,280 2,690
Total Operating Expenditures 496,697 502,869 488,225 481,595
Total Expenditures 496,697 502,869 488,225 481,595
Funding Sources
Corporate Fund 452,492 436,055 417,346 408,930
Commuter Parking Fund 44,205 66,814 70,879 72,665
Total Funds Sources 496,697 502,869 488,225 481,595
Full Time Positions
Deputy Director of Administrative Services - - - 0.20
Administrative Services Manager 0.20 0.40 0.40 -
Records Supervisor 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 3.40 3.40 3.20
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 5.20 5.20 5.00
Records
Fiscal Year 2019
Village of Glenview Adopted 2020 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 2020 Budget 175
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,898,560 5,689,972 5,400,405 5,517,727
Contractual 9,990,443 13,297,979 10,926,036 12,577,066
Commodities 2,599,983 3,125,236 2,695,817 2,954,798
Other Charges 20,735 36,522 29,104 38,663
Capital Outlay 564,665 572,860 512,238 301,236
Total Operating Expenditures 19,074,386 22,722,569 19,563,601 21,389,489
Other Expenditures
Interfund Charges 2,255,142 2,482,131 2,482,131 2,229,925
Transfer Out 1,190,633 881,334 881,334 1,149,974
Total Other Expenditures 3,445,775 3,363,465 3,363,465 3,379,899
Total Expenditures 22,520,161 26,086,034 22,927,066 24,769,388
Funding Sources
Corporate Fund 8,237,748 8,930,105 8,172,120 8,161,693
Special Tax Allocation Fund 698,731 1,062,437 777,079 1,001,637
Glenview Water Fund 8,497,380 9,188,797 8,372,234 8,723,492
Glenview Sanitary Fund 758,004 710,952 650,239 754,454
Wholesale Water Fund 2,178,533 2,351,055 2,241,719 3,554,283
Commuter Parking Fund 552,166 683,071 556,064 501,224
Municipal Equipment Replacement Fund 1,366,570 1,572,254 1,364,703 1,436,311
Facility Repair and Replacement Fund 231,028 1,587,363 792,907 636,295
Total Funds Sources 22,520,161 26,086,034 22,927,066 24,769,388
Personnel Budget by Division
Full Time Positions
Administration 6.00 3.65 4.65 4.65
Streets and Forestry 15.92 15.08 12.88 13.76
Facilities 3.38 3.38 3.38 3.00
Water and Sewer 17.80 17.80 16.24 16.24
Fleet Services 3.00 3.00 3.00 3.00
Total Full Time 46.10 42.91 40.15 40.65
Part Time Positions
Administration 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 - - -
Total Part Time 2.00 1.25 1.25 0.75
Total Full Time Equivalents 48.10 44.16 41.40 41.40
Public Works Department Summary
Administration, Facilities, Streets and Forestry, Water and Sewer, and Fleet
Services
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Developed new budgeting approach which resulted in $671,000 (or 7.5%) of savings in
the Public Works operating budget
Developed a multi-year, programmatic approach to numerous ongoing maintenance
functions including tree trimming, sewer televising, valve exercising amongst others
Continued to realize cost savings by participating in several Municipal Partnering
Initiative (MPI) contracts including biding out or extending forty new contracts
Improved departmental efficiency by expanding the use of the performance management
program (PMP) – closed out 2019 at 102% utilization of in-house staff time (beyond the
goal of 100%) with over 29,800 labor hours earned
Expenditure Analysis
Contractual expenditures are increasing in 2020 from the 2019 projection due to
continuing a hybrid model which uses a combination of Village staff combined with
contractors to provide high-level cost-efficient services and expenses associated with
the new water customer, Aqua
Transfers out include a reimbursement to the Water Fund for shared operations and
maintenance costs
Village of Glenview Adopted 2020 Budget 177
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 4,922,938 4,749,367 4,454,758 4,561,846
Contractual 321,762 360,896 431,834 1,598,289
Commodities 25,440 43,785 25,190 107,633
Other Charges 16,148 24,247 23,594 34,163
Total Operating Expenditures 5,286,289 5,178,295 4,935,376 6,301,931
Other Expenditures
Interfund Charges 1,492,637 1,586,655 1,586,655 1,471,294
Transfer Out 958,893 881,334 881,334 1,149,974
Total Other Expenditures 2,451,530 2,467,989 2,467,989 2,621,268
Total Expenditures 7,737,818 7,646,284 7,403,365 8,923,199
Funding Sources
Corporate Fund 3,155,041 3,277,590 3,147,327 3,086,720
Glenview Water Fund 2,923,943 2,818,886 2,739,816 2,952,325
Glenview Sanitary Fund 611,444 498,159 480,345 479,263
Wholesale Water Fund 1,047,390 1,051,649 1,035,877 2,404,892
Total Funds Sources 7,737,818 7,646,284 7,403,365 8,923,199
Personnel Budget by Position
Full Time Positions
Director 1.00 - - -
Deputy Director 1.00 - 1.00 1.00
Assistant to the Village Manager 1.00 1.25 1.25 1.25
Management Analyst II - 1.00 1.00 1.00
Special Projects Manager - 0.40 0.40 0.40
Assistant To The Director 2.00 - - -
Administrative Coordinator 1.00 1.00 1.00 1.00
Total Full Time 6.00 3.65 4.65 4.65
Part Time Positions
Part Time Customer Service Representative 0.50 0.50 0.50 -
Total Part Time 0.50 0.50 0.50 -
Total Full Time Equivalents 6.50 4.15 5.15 4.65
Administration
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Improved the Downtown Metra Train Station by repairing and resealing the pedestrian
platform
Completed supplemental air conditioning and painting at Fire Stations 13 & 14
Completed multiple architectural reviews of various Village facilities in order to help
update the short- and long-term FRRF
Expenditure Analysis
Contractual expenditures are decreasing in 2020 from the 2019 projection due to a need-
based approach
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
Fire Stations 13, and 14, West Lake Pump Station; the 2020 budget includes the
replacement of floor coverings, drain and water heaters at the fire stations and mold
remediation at West Lake Pump Station
Village of Glenview Adopted 2020 Budget 179
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 423,789 411,546 417,460 393,229
Contractual 595,534 2,260,000 1,265,050 1,108,999
Commodities 534,284 766,925 603,170 600,360
Other Charges 2,892 5,450 2,500 1,000
Capital Outlay 157,724 143,360 180,738 101,236
Total Operating Expenditures 1,714,224 3,587,281 2,468,918 2,204,824
Other Expenditures
Interfund Charges 672,748 795,919 795,919 663,277
Transfer Out 36,066 - - -
Total Other Expenditures 708,814 795,919 795,919 663,277
Total Expenditures 2,423,038 4,383,200 3,264,837 2,868,101
Funding Sources
Corporate Fund 1,104,424 1,406,047 1,192,674 1,080,329
Special Tax Allocation Fund 78,568 106,651 100,000 98,000
Glenview Water Fund 716,142 786,828 753,138 643,671
Glenview Sanitary Fund 81,267 105,343 94,330 93,529
Wholesale Water Fund 17,447 20,359 17,304 16,544
Commuter Parking Fund 194,162 370,609 314,484 299,733
Facility Repair and Replacement Fund 231,028 1,587,363 792,907 636,295
Total Funds Sources 2,423,038 4,383,200 3,264,837 2,868,101
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 -
Total Full Time 3.38 3.38 3.38 3.00
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 3.25
Facilities Management
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Moved from active to passive oversight of the Village’s EAB program monitoring trees
that have been previously treated
Hosted six volunteer work days and/or educational events focused on litter cleanup, brush
removal and native plant installations
Started a six-year cycle (2020 is Year 1) for the Village-wide tree program including
trimming, removal and condition survey
Received the Tree City USA award for the 34th consecutive year
Expenditure Analysis
Contractual expenditures increased in 2020 from the 2019 Projections primarily due to
increased snow and ice maintenance costs
Capital outlay expenditures include funding for parkway tree trimming and planting
Village of Glenview Adopted 2020 Budget 181
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 124,506 122,014 118,680 125,131
Contractual 3,182,773 3,902,384 3,253,441 3,734,577
Commodities 1,039,723 1,042,080 1,024,419 1,017,428
Capital Outlay 402,069 424,000 330,000 200,000
Total Operating Expenditures 4,749,071 5,490,478 4,726,540 5,077,136
Other Expenditures
Interfund Charges 11,704 24,238 24,238 22,636
Transfer Out 195,674 - - -
Total Other Expenditures 207,378 24,238 24,238 22,636
Total Expenditures 4,956,449 5,514,716 4,750,778 5,099,772
Funding Sources
Corporate Fund 3,978,283 4,246,468 3,832,120 3,994,644
Special Tax Allocation Fund 620,163 955,786 677,079 903,637
Commuter Parking Fund 358,003 312,462 241,580 201,491
Total Funds Sources 4,956,449 5,514,716 4,750,778 5,099,772
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 2.20
Field Inspector 1.12 0.88 0.88 0.88
Maintenance Equipment Operator 11.00 11.00 8.80 8.80
Total Full Time 15.92 15.08 12.88 13.76
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 16.42 15.58 13.38 14.26
* 44% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Ope
budgeted in Streets and Forestry
Streets and Forestry Division*
Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice
Maintenance, and Glen Maintenance
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 182
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 639,495 733,138 649,815 652,029
Commodities 635,008 728,300 670,500 618,896
Total Operating Expenditures 1,274,504 1,461,438 1,320,315 1,270,925
Other Expenditures
Interfund Charges 6,203 19,948 19,948 16,817
Transfer Out 195,674 - - -
Total Other Expenditures 201,877 19,948 19,948 16,817
Total Expenditures 1,476,381 1,481,386 1,340,263 1,287,742
Funding Sources
Corporate Fund 1,237,618 1,338,375 1,211,306 1,217,923
Commuter Parking Fund 238,763 143,011 128,957 69,819
Total Funds Sources 1,476,381 1,481,386 1,340,263 1,287,742
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 682,548 787,523 640,553 582,321
Commodities 44,671 26,880 45,500 40,300
Capital Outlay 402,069 424,000 330,000 200,000
Total Operating Expenditures 1,129,288 1,238,403 1,016,053 822,621
Total Expenditures 1,129,288 1,238,403 1,016,053 822,621
Funding Sources
Corporate Fund 1,103,299 1,206,473 998,856 803,283
Commuter Parking Fund 25,989 31,930 17,197 19,338
Total Funds Sources 1,129,288 1,238,403 1,016,053 822,621
Street Maintenance
Fiscal Year 2019
Forestry and Grounds
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 183
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 516,894 534,760 525,728 545,444
Commodities 54,919 64,500 54,500 47,892
Total Operating Expenditures 571,812 599,260 580,228 593,336
Total Expenditures 571,812 599,260 580,228 593,336
Funding Sources
Corporate Fund 571,812 599,260 580,228 593,336
Total Funds Sources 571,812 599,260 580,228 593,336
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 124,506 122,014 118,680 125,131
Contractual 195,707 431,482 236,109 436,993
Commodities 9,115 38,500 28,000 17,000
Total Operating Expenditures 329,329 591,996 382,789 579,124
Other Expenditures
Interfund Charges 5,501 4,290 4,290 5,819
Total Other Expenditures 5,501 4,290 4,290 5,819
Total Expenditures 334,830 596,286 387,079 584,943
Funding Sources
Special Tax Allocation Fund 334,830 596,286 387,079 584,943
Total Funds Sources 334,830 596,286 387,079 584,943
The Glen Maintenance
Fiscal Year 2019
Refuse and Recycling
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 184
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 1,148,128 1,415,481 1,201,237 1,517,790
Commodities 296,010 183,900 225,919 293,340
Total Operating Expenditures 1,444,138 1,599,381 1,427,156 1,811,130
Total Expenditures 1,444,138 1,599,381 1,427,156 1,811,130
Funding Sources
Corporate Fund 1,065,553 1,102,360 1,041,730 1,380,102
Special Tax Allocation Fund 285,333 359,500 290,000 318,694
Commuter Parking Fund 93,252 137,521 95,426 112,334
Total Funds Sources 1,444,138 1,599,381 1,427,156 1,811,130
Snow and Ice Maintenance
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 185
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Village of Glenview Adopted 2020 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.
2019 Accomplishments
Managed the repair of 108 water main breaks utilizing either in-house staff or contractors
Processed 1,573 water meter service calls including meter tests, final reads, repairs and
replacements as well as new installations
Cleaned 163,672 feet of sanitary sewer and 18,144 feet of storm sewer
Expenditure Analysis
Contractual expenses increased due to increased water distribution costs as a result of a
new wholesale water customer
Commodity expenses increased in 2020 due to implementation of systematic programs for
concrete and asphalt repairs. Commodities include temporary and permanent asphalt patch
and concrete for water and sewer main breaks, limestone, water parts and operational
supplies
Village of Glenview Adopted 2020 Budget 187
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 5,558,569 6,356,399 5,645,269 5,774,698
Commodities 472,844 607,681 496,614 667,307
Other Charges - - - -
Capital Outlay 4,872 5,500 1,500.00 -
Total Operating Expenditures 6,036,284 6,969,580 6,143,383 6,442,005
Total Expenditures 6,036,284 6,969,580 6,143,383 6,442,005
Funding Sources
Glenview Water Fund 4,857,295 5,583,083 4,879,280 5,127,496
Glenview Sanitary Fund 65,293 107,450 75,564 181,662
Wholesale Water Fund 1,113,697 1,279,047 1,188,538 1,132,847
Total Funds Sources 6,036,284 6,969,580 6,143,383 6,442,005
Personnel Budget by Position
Full Time Positions
Superintendent 1.12 1.12 1.12 1.12
Supervisor 1.68 1.68 2.80 2.80
Water Utilities Manager 1.00 1.00 - -
Field Inspector 1.12 1.12 1.12 1.12
Maintenance Equipment Operator 12.88 12.88 11.20 11.20
Total Full Time 17.80 17.80 16.24 16.24
Part Time Positions
NA - - - -
Total Part Time - - - -
Total Full Time Equivalents 17.80 17.80 16.24 16.24
* 56% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Ope
budgeted in Water and Sewer
Water and Sewer Division*
Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 188
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 28,110 100,420 35,120 36,000
Commodities 25,851 58,925 32,200 36,100
Total Operating Expenditures 53,961 159,345 67,320 72,100
Total Expenditures 53,961 159,345 67,320 72,100
Funding Sources
Glenview Water Fund 52,810 154,595 64,820 70,100
Wholesale Water Fund 1,151 4,750 2,500 2,000
Total Funds Sources 53,961 159,345 67,320 72,100
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 381,822 428,727 376,352 584,058
Commodities 370,402 450,970 394,088 532,476
Capital Outlay 4,872 5,500 1,500 -
Total Operating Expenditures 757,096 885,197 771,940 1,116,534
Total Expenditures 757,096 885,197 771,940 1,116,534
Funding Sources
Glenview Water Fund 757,096 885,197 771,940 1,116,534
Total Funds Sources 757,096 885,197 771,940 1,116,534
Pump Stations
Fiscal Year 2019
Water Distribution
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 189
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 5,100,358 5,763,288 5,182,558 5,031,709
Commodities 59,576 54,300 46,000 40,000
Total Operating Expenditures 5,159,934 5,817,588 5,228,558 5,071,709
Total Expenditures 5,159,934 5,817,588 5,228,558 5,071,709
Funding Sources
Glenview Water Fund 4,047,388 4,543,291 4,042,520 3,940,862
Wholesale Water Fund 1,112,546 1,274,297 1,186,038 1,130,847
Total Funds Sources 5,159,934 5,817,588 5,228,558 5,071,709
*98% of the FY 2020 Budget for Contractual expenditures is for the purchase of water.
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 48,279 63,964 51,238 122,931
Commodities 17,015 43,486 24,326 58,731
Other Charges - - - -
Total Operating Expenditures 65,293 107,450 75,564 181,662
Total Expenditures 65,293 107,450 75,564 181,662
Funding Sources
Glenview Sanitary Fund 65,293 107,450 75,564 181,662
Total Funds Sources 65,293 107,450 75,564 181,662
Sanitary Sewer System
Fiscal Year 2019
Supply and Metering
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Installed all snow plows, calibrated all salt spreaders and had all plow trucks ready to go
by October 31, 2019 in advance of the 2019-2020 snow season
Researched and secured a new hydraulic press and metal cutting saw
Completed all annual garage safety inspections and completed the safety line training (as
required every six months)
Expenditure Analysis
There are no significant changes between the 2019 Projections and the 2020 Budget
Village of Glenview Adopted 2020 Budget 191
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 427,326 407,045 409,507 437,521
Contractual 331,805 418,300 330,443 360,502
Commodities 527,692 664,765 546,424 562,070
Other Charges 1,695 6,825 3,010 3,500
Total Operating Expenditures 1,288,517 1,496,935 1,289,384 1,363,593
Other Expenditures
Interfund Charges 78,053 75,319 75,319 72,718
Total Other Expenditures 78,053 75,319 75,319 72,718
Total Expenditures 1,366,570 1,572,254 1,364,703 1,436,311
Funding Sources
Municipal Equipment Replacement Fund 1,366,570 1,572,254 1,364,703 1,436,311
Total Funds Sources 1,366,570 1,572,254 1,364,703 1,436,311
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 - - -
Total Part Time 0.75 - - -
Total Full Time Equivalents 3.75 3.00 3.00 3.00
Fleet Services Division
Fleet Services
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 192
Operations
Police Pension
Village of Glenview Adopted 2020 Budget 193
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 14,149,746 15,657,448 14,864,320 15,522,344
Contractual 759,855 851,006 691,758 812,553
Commodities 127,864 127,190 125,227 134,130
Other Charges 2,534,131 2,554,005 2,570,023 3,657,402
Capital Outlay 2,826 12,700 10,096 15,000
Total Operating Expenditures 17,574,422 19,202,349 18,261,424 20,141,429
Other Expenditures
Interfund Charges 384,897 354,680 354,680 361,015
Total Other Expenditures 384,897 354,680 354,680 361,015
Total Expenditures 17,959,318 19,557,029 18,616,104 20,502,444
Funding Sources
Corporate Fund 13,185,331 13,972,575 13,516,831 15,192,270
Police Special Fund 2,826 12,700 10,096 15,000
Commuter Parking Fund 20,546 16,739 16,569 17,257
Police Pension Fund 4,750,616 5,555,015 5,072,608 5,277,917
Total Funds Sources 17,959,318 19,557,029 18,616,104 20,502,444
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
Part Time Positions
N/A - - - -
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 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
The Department continues to direct all ordinance related citations issued to juveniles to the
in-house Administration Adjudication Court. This process keeps juveniles out of the
Skokie Court system and allows us to assign community service in lieu of fines. For 2019,
144 cases went through the Adjudication court process.
Third Annual National Missing Children’s Day Event was a success with over 700
residents in attendance
The Police Department received $16,111 in IDOT Grant monies used for national holiday
safety awareness campaigns and DUI enforcements conducted by the Traffic Unit.
The Video Sharing Partnership Program (VSPP) allows residents and business owners with
private video security cameras that record public areas to provide access to police of the
recordings that can be used during incident investigations. This is a great collaborative
partnership between police and the community in an effort of being more effective,
efficient, and addressing crime reduction.
Patch challenges – Officers proudly wore patches to promote
Autism and Breast Cancer Awareness.
Expenditure Analysis
Personnel expenditures include estimated salary increases for all eligible non-union
employees as well as those increases that are anticipated once union contracts are settled;
the 2020 budget also assumes a fully staffed department throughout the year, as opposed
to the 2019 projection which included vacancies throughout the year
Village of Glenview Adopted 2020 Budget 195
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 9,542,388 10,311,367 9,929,814 10,396,340
Contractual 616,597 642,072 553,656 660,640
Commodities 127,864 127,190 125,227 134,130
Other Charges 2,534,131 2,554,005 2,570,023 3,657,402
Capital Outlay 2,826 12,700 10,096 15,000
Total Operating Expenditures 12,823,806 13,647,334 13,188,816 14,863,512
Other Expenditures
Interfund Charges 384,897 354,680 354,680 361,015
Total Other Expenditures 384,897 354,680 354,680 361,015
Total Expenditures 13,208,703 14,002,014 13,543,496 15,224,527
Funding Sources
Corporate Fund 13,185,331 13,972,575 13,516,831 15,192,270
Police Special Fund 2,826 12,700 10,096 15,000
Commuter Parking Fund 20,546 16,739 16,569 17,257
Total Funding Sources 13,208,703 14,002,014 13,543,496 15,224,527
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 2.00 2.00
Executive Assistant 1.00 1.00 1.00 1.00
Commander 4.00 4.00 4.00 4.00
Sergeant 12.00 12.00 11.00 11.00
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 2019
Village of Glenview Adopted 2020 Budget 196
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 4,607,357 5,346,081 4,934,506 5,126,004
Contractual 143,258 208,934 138,102 151,913
Total Operating Expenditures 4,750,616 5,555,015 5,072,608 5,277,917
Total Expenditures 4,750,616 5,555,015 5,072,608 5,277,917
Funding Sources
Police Pension Fund 4,750,616 5,555,015 5,072,608 5,277,917
Total Funds Sources 4,750,616 5,555,015 5,072,608 5,277,917
Police Pension
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 197
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Village of Glenview Adopted 2020 Budget 198
Operations
Firefighters'
Pension
Village of Glenview Adopted 2020 Budget 199
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 16,860,728 18,182,070 17,810,889 17,939,423
Contractual 543,528 672,023 567,603 523,767
Commodities 282,341 355,921 355,921 384,783
Other Charges 4,076,231 4,075,522 4,154,864 5,270,263
Total Operating Expenditures 21,762,828 23,285,536 22,889,277 24,146,236
Other Expenditures
Interfund Charges 1,126,657 1,172,137 1,174,137 1,245,976
Total Other Expenditures 1,126,657 1,172,137 1,174,137 1,245,976
Total Expenditures 22,889,485 24,457,673 24,063,414 25,392,212
Funding Sources
Corporate Fund 16,596,864 16,965,345 17,509,628 18,598,415
Foreign Fire Fund 75,447 110,000 112,854 113,630
Firefighters' Pension Fund 6,217,174 7,382,328 6,440,932 6,680,167
Total Funds Sources 22,889,485 24,457,673 24,063,414 25,392,212
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 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Completed 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
Other charges include the Village’s contribution to fire pensions which are transferred to
the Firefighter’s Pension Fund. The Village adopted a new open funding policy which
resulted in a $1.1M increase in the actuarially recommended contribution. The 2019
projected pension contribution is $4,106,834 and the 2020 budget is $5,213,252.
Village of Glenview Adopted 2020 Budget 201
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 10,865,673 11,106,481 11,587,036 11,498,043
Contractual 321,409 365,284 350,524 284,980
Commodities 282,341 355,921 355,921 384,783
Other Charges 4,076,231 4,075,522 4,154,864 5,270,263
Capital Outlay - - - 28,000
Total Operating Expenditures 15,545,654 15,903,208 16,448,345 17,466,069
Other Expenditures
Interfund Charges 1,126,657 1,172,137 1,174,137 1,245,976
Total Other Expenditures 1,126,657 1,172,137 1,174,137 1,245,976
Total Expenditures 16,672,311 17,075,345 17,622,482 18,712,045
Funding Sources
Corporate Fund 16,596,864 16,965,345 17,509,628 18,598,415
Foreign Fire Fund 75,447 110,000 112,854 113,630
Total Funds Sources 16,672,311 17,075,345 17,622,482 18,712,045
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 4.00 4.00
Fire Captain 3.00 3.00 3.00 3.00
Fire Lieutenant 12.00 12.00 12.00 12.00
Firefighter/Paramedic 56.00 58.00 56.00 56.00
Firefighter 4.00 2.00 3.00 3.00
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 2019
Village of Glenview Adopted 2020 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 2020 Budget 203
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Village of Glenview Adopted 2020 Budget 204
Community Development Administration
Inspectional
Services
Planning
Engineering &
Capital Projects
Special Service
Areas
Village of Glenview Adopted 2020 Budget 205
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 2,196,583 2,186,139 2,115,281 2,309,556
Contractual 1,759,356 1,569,162 1,428,765 1,708,305
Commodities 5,350 9,220 7,170 9,370
Other Charges 429,577 1,068,998 1,067,733 1,247,776
Capital Outlay 50,066 - - -
Total Operating Expenditures 4,440,933 4,833,519 4,618,949 5,275,007
Other Expenditures
Interfund Charges 40,088 55,899 55,899 47,592
Capital Projects 12,278,143 22,448,381 19,334,023 26,520,019
Depreciation 2,006,003 - - -
Transfer Out 472,309 112,515 113,632 112,369
Total Other Expenditures 14,796,542 22,616,795 19,503,554 26,679,980
Total Expenditures 19,237,475 27,450,314 24,122,503 31,954,987
Funding Sources
Corporate Fund 3,754,393 3,443,065 3,289,235 3,685,139
Special Tax Allocation Fund 113,847 162,286 126,514 156,285
Glenview Water Fund 3,932,018 5,634,341 5,280,421 5,947,491
Glenview Sanitary Fund 1,397,720 1,752,221 1,590,661 1,829,860
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 257,882 - - -
Special Service Area Bond Fund 689,637 343,286 344,403 338,649
Capital Projects Fund 4,791,711 13,958,856 11,362,859 15,389,674
Glen Capital Projects 2,178,047 97,309 86,900 -
Motor Fuel Tax Fund 2,059,404 2,058,950 2,041,510 4,607,889
Total Funds Sources 19,237,475 27,450,314 24,122,503 31,954,987
Personnel Budget by Division
Full Time Positions
Administration 1.33 2.00 2.00 2.00
Inspectional Services 5.00 6.00 6.00 6.00
Planning 3.67 3.30 3.30 3.30
Engineering & Capital Projects 5.00 4.00 4.00 4.00
Total Full Time 15.00 15.30 15.30 15.30
Part Time Positions
Inspectional Services 2.69 2.69 2.69 2.69
Total Part Time 2.69 2.69 2.69 2.69
Total Full Time Equivalents 17.69 17.99 17.99 17.99
Community Development Department
Administration, Inspectional Services, Planning, Engineering, Capital Projects
and Special Service Areas
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Successful oversight of Community Development activities which includes the Village’s
Traffic Committee, numerous special projects and development approvals, and creation of
FY 2020 CIP
Expenditure Analysis
Contractual expenditures include funding for dues and memberships
Other Charges 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 2020 Budget 207
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 166,527 313,674 330,620 328,040
Contractual 424,391 224,949 180,250 207,330
Commodities 235 750 200 750
Other Charges 2,920 5,020 4,820 24,865
Capital Outlay 14,000 - - -
Total Operating Expenditures 608,073 544,393 515,890 560,985
Other Expenditures
Interfund Charges 18,542 20,636 20,636 19,688
Total Other Expenditures 18,542 20,636 20,636 19,688
Total Expenditures 626,615 565,029 536,526 580,673
Funding Sources
Corporate Fund 539,080 393,563 391,630 403,239
Special Tax Allocation Fund 88,216 124,898 98,029 128,463
Glenview Water Fund (464) 31,751 32,060 33,389
Glenview Sanitary Fund (217) 14,817 14,807 15,582
Total Funds Sources 626,615 565,029 536,526 580,673
Personnel Budget by Position
Full Time Positions
Director 0.33 1.00 1.00 1.00
Management Analyst I 1.00 1.00 1.00 1.00
Total Full Time 1.33 2.00 2.00 2.00
Part Time Positions
NA- - - -
Total Part Time - - - -
Total Full Time Equivalents 1.33 2.00 2.00 2.00
Administration
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
The Development Center continues to enhance Community Development’s customer
service experience and increase the effectiveness of the building permit process through
the issuance of 1,199 same-day permit reviews
Inspectional Services issued 2,965 permits and performed over 11,194 inspections in 2019
Expenditure Analysis
Personnel expenditures increased primarily due to an increase in the Village’s employer
contribution rate for IMRF
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 2020 Budget 209
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 856,735 993,045 976,955 1,030,540
Contractual 764,022 752,131 662,528 661,604
Commodities 3,985 7,475 6,075 8,150
Other Charges 4,260 3,215 3,215 -
Total Operating Expenditures 1,629,003 1,755,866 1,648,773 1,700,294
Other Expenditures
Interfund Charges 15,574 23,552 23,552 18,226
Total Other Expenditures 15,574 23,552 23,552 18,226
Total Expenditures 1,644,577 1,779,418 1,672,325 1,718,520
Funding Sources
Corporate Fund 1,644,534 1,766,403 1,659,210 1,704,806
Glenview Water Fund 43 13,015 13,115 13,714
Total Funds Sources 1,644,577 1,779,418 1,672,325 1,718,520
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 1.00 1.00
Inspectional Services Manager 1.00 1.00 1.00 1.00
Total Full Time 5.00 6.00 6.00 6.00
Part Time Positions
Customer Service Representative 1.44 1.44 1.44 1.44
Inspector 1.25 1.25 1.25 1.25
Total Part Time 2.69 2.69 2.69 2.69
Total Full Time Equivalents 7.69 8.69 8.69 8.69
Inspectional Services
Fiscal Year 2019
Village of Glenview Adopted 2020 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.
2019 Accomplishments
Coordinated the reviews of 111 Appearance Commission cases, 50 Plan Commission cases
and 31 Zoning Board of Appeals cases
Major projects included the significant expansion of the Abt Electronics warehouse, the new
Parkside cluster home development on the former Gibson site, the retail development at the
former Hart site, a building addition to the North American Corporation, a Panera drive-thru,
the redevelopment of the former Bess Hardware site, and several text amendments
(Alternative Nicotine products, banning of cannabis uses, and signage)
Expenditure Analysis
Personnel expenditures remain relatively flat in 2020
Contractual expenditures include a one-time economic development strategic plan project,
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 2020 Budget 211
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 485,081 376,423 376,750 394,111
Contractual 154,194 147,333 141,238 333,866
Commodities - - - -
Other Charges 26,549 25,040 23,975 19,940
Total Operating Expenditures 665,824 548,796 541,963 747,917
Total Expenditures 665,824 548,796 541,963 747,917
Funding Sources
Corporate Fund 665,824 548,796 541,963 747,917
Total Funds Sources 665,824 548,796 541,963 747,917
Personnel Budget by Position
Full Time Positions
Director of Planning 0.67 - - -
Planning Manager 1.00 1.00 1.00 1.00
Special Projects Manager - 0.30 0.30 0.30
Planner II 2.00 2.00 2.00 2.00
Total Full Time 3.67 3.30 3.30 3.30
Full Time Equivalents 3.67 3.30 3.30 3.30
Planning
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 212
Engineering & Capital Projects
The Engineering & Capital Projects 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.
2019 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)
$21.9 million was dedicated to CIP projects constructed in 2019
Major infrastructure projects that were bid and constructed include retaining wall
replacement along West Fork of North Branch of Chicago River, East of Harm Storm
Sewer improvements, and Robincrest-Elmgate and Henley-Linneman reconstruction
Successfully managed the regulatory engineering function for local private projects
Expenditure Analysis
Personnel expenditures saw an increase in part due to vacancies in 2019 that are expected
to be filled in 2020
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,
increased slightly. 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
Details of the 2020 Capital Projects can be found in Capital Spending and Debt
Management section
Village of Glenview Adopted 2020 Budget 213
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 688,239 502,997 430,956 556,865
Contractual 416,749 444,749 444,749 505,505
Commodities 1,130 995 895 470
Other Charges 156,520 804,952 804,952 976,691
Capital Outlay 36,066 - - -
Total Operating Expenditures 1,298,704 1,753,693 1,681,552 2,039,531
Other Expenditures
Interfund Charges 5,972 11,711 11,711 9,678
Capital Projects 12,278,143 22,448,381 19,334,023 26,520,019
Depreciation 2,006,003 - - -
Transfer Out 22,000 - - -
Total Other Expenditures 14,312,117 22,460,092 19,345,734 26,529,697
Total Expenditures 15,610,822 24,213,785 21,027,286 28,569,228
Funding Sources
Corporate Fund 904,955 734,303 696,432 829,177
Special Tax Allocation Fund 25,631 37,388 28,485 27,822
Glenview Water Fund 3,932,439 5,589,575 5,235,246 5,900,388
Glenview Sanitary Fund 1,397,937 1,737,404 1,575,854 1,814,278
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 257,882 - - -
Capital Projects Fund 4,791,711 13,958,856 11,362,859 15,389,674
Glen Capital Projects 2,178,047 97,309 86,900 -
Motor Fuel Tax Fund 2,059,404 2,058,950 2,041,510 4,607,889
Total Funds Sources 15,610,822 24,213,785 21,027,286 28,569,228
- - - -
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 2.00 1.00 1.00 1.00
Engineering Technician 1.00 1.00 1.00 1.00
Total Full Time 5.00 4.00 4.00 4.00
Full Time Equivalents 5.00 4.00 4.00 4.00
Engineering & Capital Projects
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 214
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 2020 Budget 215
Fiscal Year Fiscal Year
2018 Projected 2020
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Other Charges 239,328 230,771 230,771 226,280
Total Operating Expenditures 239,328 230,771 230,771 226,280
Other Expenditures
Transfer Out 450,309 112,515 113,632 112,369
Total Other Expenditures 450,309 112,515 113,632 112,369
Total Expenditures 689,637 343,286 344,403 338,649
Funding Sources
Special Service Area Bond Fund 689,637 343,286 344,403 338,649
Total Funds Sources 689,637 343,286 344,403 338,649
Special Service Areas
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 216
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Village of Glenview Adopted 2020 Budget 217
VILLAGE OF GLENVIEW
CAPITAL SPENDING AND DEBT
MANAGEMENT
Village of Glenview Adopted 2020 Budget 218
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 2020-2024 Capital
Improvement Program, a separately published document. This document contains detailed project
descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five year
program.
CIP Criteria
Projects that are typically included in the CIP include infrastructure improvements to streets, roads,
and underground piping for water disbursement and sanitary lines. Projects also can include design
work, studies, the purchase of land, land improvements, building construction, maintenance, and
reconstruction projects.
To qualify for inclusion in the CIP, a project must meet the following criteria:
Project costs must be greater than $50,000,
Has a multiple year useful life, and
Results in a capital asset.
Beyond the qualification of a project for addition to the CIP, the Village will evaluate other criteria
to determine the inclusion and timing of qualified projects. The Village will review if:
The capital assets that require maintenance, repair, or replacement, that if not addressed,
will result in higher costs for the Village,
Infrastructure improvements are to support new development or redevelopment,
Projects will have a revenue-generating potential, and
The project reflects changes in Village needs, policies, or goals.
Another item to note is that the Village’s capitalization policy is for items that have a life of at
least two years and a minimum cost of $25,000. Items that are in excess of $5,000 but less than
$50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that
cost less than $25,000 per unit are not capitalized.
Village of Glenview Adopted 2020 Budget 219
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 2020 Budget 220
Board, residents, or staff to be included in the five year program. These project proposals will
generally identify the scope of the project, related CIP projects, funding sources, and a proposed
schedule. The proposed projects are then reviewed by Village staff to determine if the project is
compatible with Village wide goals.
If the project is deemed compatible with Village goals, staff will evaluate goals based upon the
feasibility of accomplishing the project in a given year and within the limits of the Village’s
control. From this point, staff will work to enhance the project description, funding sources, and
develop a project schedule. Projects are then reviewed by the responsible department and
incorporated within the five year CIP schedule.
During the final stage of the process, Village staff provides recommendations to the Village Board
for approval of the five-year Capital Improvement Program. This recommendation is based upon
Village goals and the impact of the capital projects on the Village’s financial future. Once the five-
year CIP is approved, projects within the first year of the CIP are placed into the CIP Budget and
are prioritized based upon current needs and currently available resources. The Capital Projects
Department is delegated to be project managers of the capital projects and this department works
with other departments to prioritize, schedule and carry out the CIP.
CIP Funding
There are a variety of funding sources available, but these sources are limited in both the amount
available and how these funds can be used. Projects can be funded by village, state or federal
monies, as well as outside agencies and individuals. Village funding sources typically include local
taxes and service fees.
The Village of Glenview’s evaluation of a CIP project’s funding includes the following factors:
All projects must have identified and approved funding sources.
The Project impacts on the Village’s future operating costs must be included in planning
of project and incorporated within the respective department’s operating budgets.
Capital Projects are adopted in whole with the intent that each project retains its budget
authority until project completion.
Projects will not start until the funds have been received – bond, loan or cash flow. The
only exceptions are made for reimbursable projects such as a Special Service Area or
reimbursable grant projects.
Village of Glenview Adopted 2020 Budget 221
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 2020 if the project began in
2021 and was completed in 2024.
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 2020 with design of the roadway and then construction of the roadway in 2021, 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 2020 Budget 222
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 $37,000,000 from the Corporate
Fund for capital projects.
There is also a minimal impact on the 2020 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 2020 Budget 223
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 2020 Budget 224
Capital Improvement Program
CORE INFRASTRUCTURE $17,139,576
Design $1,958,825
Annual activities include road surveying, clean construction and demolition debris soil testing, material
testing, CIP core, storm, and water design, inspectional and project management services, bridge and
retaining wall inspection, drainage analysis and assessment and natural resource project design.,
Road Resurfacing $3,058,172
Road resurfacing projects involve grinding of street surface, underground utility spot repairs, minor
concrete work including sidewalk and curb & gutter replacement, 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 5.1
miles resurfaced in 2020. The roadways include:
Pinehurst Street (Roosevelt Avenue to North End)
Westfield Lane (Miller Drive to East Cul-De-Sac)
Miller Drive (Pfingsten Road to Westfield Lane)
Kittyhawk Lane (Monterey Drive to Independence Avenue)
Midway Lane (Monterey Drive to Independence Drive)
Westleigh Drive Phase I (Willow Road to Westleigh Drive South)
Westleigh Drive (Westleigh Drive South to Westleigh Drive)
Aberdeen Drive (Westleigh Drive to Summit Drive)
Aberdeen Drive North (Aberdeen Drive to Aberdeen Drive)
Camden Drive North (Aberdeen Drive to Camden Drive)
Mulberry Lane (Long Road to Larmie Avenue)
Saranac Lane (Indian Ridge Drive to Indian Ridge Drive)
Beverly Lane (Long Road to Laramie Avenue)
Wildberry Drive (Waukegan Road to West End)
Independence Avenue (Patriot Boulevard to Kittyhawk Lane)
Bennington Court (Independence Drive to South End)
Laramie Avenue (Glenview Road to Wilmette Avenue)
Redwood Lane (Coronet Road to East End)
Edgewood Lane (Coronet Road to East End)
Lindenwood Lane (Rugen Road to East End)
Long Road (Glenview Road to Wilmette Avenue)
Leamington Drive (Wilmette Avenue to Beverly Lane)
MARS Asphalt (various locations Village-wide)
MARS Concrete (supplemental to Public Works budget)
Road Reconstruction $12,122,579
Typical work involves underground utility installation/replacement/relining/repairs, street removal, curb
removal, public utility relocations, curb installation, sidewalk replacement, roadway base repair, street
pavement installation, parkway grading, and landscape restoration. There will be a total of 3.4 miles
reconstructed in 2020. The roadways include:
Hunter Road & Hunter Court (Heatherfield Lane to Ferndale Road)
Church Street (Grove Street to Pine Street)
Juniper Road (Wilmette Avenue to Glenview Road)
Village of Glenview Adopted 2020 Budget 225
Montgomery Lane (Colfax Avenue to Harrison Street)
Montgomery Lane & Walnut Court (Colfax Avenue to South of Walnut Court)
Longvalley Road (Harlem Avenue to Lehigh Avenue)
Greenbriar Drive (Greenwood Road to Locust Lane)
Woodland Drive (Central Road to Coronet Road)
Longvalley Road (Woodland Drive to West End)
Parkview Road (Colfax Avenue to Harrison Street)
Covert Road (Shermer Road to Briarhill Road)
Briarhill Road (Central Road to South Cul-De-Sac)
Washington Street (Colfax Avenue to Harrison Street)
Alley Reconstructions (South of Harrison Street / West of Waukegan Road)
SPECIAL PROJECTS $4,093,418
Natural Resources Project Reach 1 Payback (Year 10) $24,370
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 2020 CIP
reflects year ten of the twenty-year payback schedule.
East Lake / Waukegan Intersection Phase II $237,146
This project consists of engineering design (Phase II) and plans for the intersection of East Lake Avenue
and Waukegan Road, which is supported by the Congestion Mitigation and Air Quality (CMAQ) grant
funding, and Illinois Department of Transportation (IDOT). The planned intersection and pedestrian
improvements will increase capacity, level of service, and safety of this regionally significant intersection.
The proposed project will include geometry modification to add right turn lanes and improved left turn
channelization, traffic signal upgrades, pedestrian crossing safety improvement, multi-use sidewalk
construction, and lighting improvements. Phase II Engineering is anticipated to start in FY 2020 and be
completed in FY 2021.
Glenview / Harlem Streetscape Phase I $75,000
This project consists of completing preliminary design (Phase I Engineering) and plans for the Glenview
Road adjacent to the Library and Harlem Avenue between Dewes Street and Washington Road, which is
the remaining section of Downtown. The planned improvements will include upgraded streetscape, street
light replacement, and traffic signal replacement at Harlem and Glenview.
Skokie Valley Trail Phase II Design $25,000
In FY 2018/2019 jointly with the Villages of Wilmette, Northfield, and Skokie, Glenview led preliminary
design for the Skokie Valley Trail Phase I, which was supported by Invest in Cook County Grant. All
Villages jointly submitted for the final engineering (Phase II) for the Skokie Valley Trail and secured
funding from CMAQ and Invest in Cook. Villages of Wilmette and Northfield are the lead agencies for this
phase, and this amount represents Glenview’s share.
Transportation Plan – Bike and Sidewalk Master Plan Updates and
ADA Transition Plan $115,000
This project consists of updating the 2007 Bicycle and Sidewalk Master Plan (Plan) including reviewing
the projects completed and infrastructure added since the Plan was adopted. An additional component of
the Bicycle and Sidewalk Master Plan will be the inclusion of an ADA Transition Plan. The Plan update
along with the ADA Transition Plan will inform the Village of the current conditions of the Village in order
to plan for projects which will enhance the safety of the community, ensure the Village of fully ADA
Village of Glenview Adopted 2020 Budget 226
compliant, increase pedestrian and bicyclist access to multi-use paths and sidewalks, and provide better
network connections to neighboring communities. The Bicycle and Sidewalk Master Plan along with the
ADA Transition Plan will be utilized to prioritize areas of improvements on future network conditions or
existing assets.
Chestnut Avenue and Bike Path Design Phase II $60,000
This project consists of completing final design (Phase II Engineering) and plans for the Chestnut Avenue
widening and multi-use path project between Lehigh Avenue and Waukegan Road. The planned
improvement include widening of the roadway to provide a continuous center left-turn lane/median as well
as storm sewer upgrade to improve drainage for both the roadway and adjacent properties. In addition, a
10 ft-wide multi-use path is proposed on the north side of Chestnut, supported by Illinois Transportation
Enhancement Program (ITEP) grant funding in the amount of $624,000, which includes construction costs.
Patriot Boulevard / Independence Avenue Intersection Phase I $60,000
This project consists of completing a preliminary traffic study and design (Phase I) for the intersection of
Patriot Boulevard and Independence Lane to identify options to reduce traffic congestion.
Patriot and Costco Intersection Phase I Design $35,000
This project consists of completing a preliminary traffic study and design for the intersection at Patriot
Boulevard and the Costco entrance to identify options to reduce traffic congestion.
East Lake/West Lake/Pfingsten/Glenbrook South Traffic & Preliminary Study $45,000
This project consists of completing a preliminary traffic study and design to analyze traffic patterns
impacting congestion at the intersection of East Lake, West Lake, Pfingsten, Glenbrook HS, and Hospital
Drive intersection to undertake future improvements.
Benchmark Updates $25,000
This project consists of reviewing and updating Village-wide benchmarks that are utilized for the Capital
Improvement Projects and Development projects.
Natural Resource Project Construction $44,000
This project includes the 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.
Techny Basin Trail Resurfacing $400,000
This project consists of rehabilitation of the Techny Trail, which is located along the perimeter of the
Techny Basin. The project will replace the existing asphalt pavement with new surface and base repair.
The Village secured funding in the amount of $200,000 to complete these improvements from the Illinois
Department of Natural Resources (IDNR).
Chatham Sidewalk $20,000
This project consists of construction of a sidewalk gap east of Chatham Lane. The existing gravel path will
be replaced with concrete and connect to the existing section adjacent to Glenayre Subdivision, which was
constructed in 2015.
Downtown Parking $1,000,000
As part of the Downtown Revitalization Plan, funding has been allocated to provide additional parking
within the downtown area.
Village of Glenview Adopted 2020 Budget 227
Illinois Department of Transportation Willow Road/Pfingsten Road Improvements $68,000
The Willow Road and Pfingsten Road Intersection is scheduled for improvements by IDOT, during the
2020 construction season. This represents the Village cost share, for the improvements. Improvements
include construction of a multi-use path on the south side of Willow, upgrading traffic signal with new
Emergency Vehicle Preemption system and other improvements requested by the Village.
Pine Street Utilities Relocation $270,000
This project consists of underground utility relocations on Pine Street, just north of Glenview Road, as part
of the redevelopment of the Bess Hardware site.
Depot Street / New Railroad Signal / Gates / Parking Lot $942,350
As part of the Bess Hardware site redevelopment new access road and railroad gates will be proposed just
east of the railroad at Glenview Road. In addition, the existing parking lot adjacent to Depot Street will be
reconfigured to add additional parking.
Miscellaneous Restoration / Tree Trimming & Removal $91,249
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.
Crack Sealing $76,303
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 / ADA Ramp Replacement $20,000
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.
Lead Services and Repairs (Public Works) $10,000
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 2020 Budget 228
WATER SYSTEM PROJECTS $882,374
Water Main Replacement Projects $882,374
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 2020 program, as proposed and including the reconstruction streets will replace
15,000 feet of water main.
Lilac Avenue (Magnolia Street to Maple Street)
Russet Way (Crestwood Drive to Carousel Drive)
SANITARY SEWER PROJECTS $204,885
Sanitary Sewer Television Inspections $105,275
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.
Sanitary Sewer Lining $69,610
Sanitary 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 areas throughout the Village.
Cost Sharing Program - Overhead Sanitary Conversion $30,000
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 $3,122,857
Storm Sewer TV Inspections $105,275
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 $200,000
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. One
of the project is to improve storm sewer system on Brett Lane located within the public right-of-way
Stormwater Master Plan Updates $160,000
This project will consist of updating the Village-wide Stormwater Master Plan, including reviewing and
updating the projects completed as part of the Stormwater Task Force 2010 recommendation. The goal is
to update the Plan and review the existing programs to provide recommendations for future implementation
of drainage improvement programs including cost co-sharing programs.
Tall Trees Study $40,000
This project component includes necessary storm sewer studies and coordination with public agencies such
as Metropolitan Water Reclamation District (MWRD) and the United States Army Corps of Engineers
(USACE) for the Tall Trees neighborhood.
Village of Glenview Adopted 2020 Budget 229
Tall Trees Flood Prevention Project $1,400,000
The proposed future project will include storm sewer improvements, within Tall Trees Subdivision, to
reduce flooding issues. The improvements will include construction of underground, in-line detention and
pump station. It is anticipated the project will receive support and funding from Metropolitan Water
Reclamation District (MWRD) and the United States Army Corps of Engineers (USACE). Currently this
project is programmed within FY2021 & 2022.
North Glen Oak Acres Stormwater (De’Logier / Wagner Road) $912,582
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.
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
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.
Green Infrastructure Projects (MWRD Funding) $170,000
Project includes improvements on Forest Drive to reduce flooding conditions following several studies of
this area. The Forest Drive cul-de-sac is proposed to be reconstructed with permeable pavers to reduce
street flooding in the area. The permeable pavers will provide retention and detention in the area. Forest
Drive is at the border of Glenview and Cook County Forest preserve near the Des Plaines River. This project
is anticipated to be supported by MWRD Green Infrastructure grant funding.
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 Drainage Engineer. The Village has negotiated rates and pays 50% of the cost
(or $400).
Village of Glenview Adopted 2020 Budget 230
FACILITIES MANAGEMENT $636,295
Architectural Services/Unplanned Projects $148,059
The Village will submit task orders to its three prequalified architectural firms to design and manage
construction of projects as outlined in the FY2020 FRRF Budget. A $117,000 budget allocation for design
services of Fire Station 8 is also included.
Facilities Evaluation Study $50,000
During the first half of FY2020, the Village plans to update the long-term FRRF priorities including
consultant support in updating facility needs and project cost estimates. The updated FRRF plan will be
presented to the Village Board for consideration as part of the FY 2021 budget process.
Fire Station 8 $25,000
Reserve for emergency repairs only due to the pending rebuild of Fire Station 8.
Fire Station 13 $115,000
The floor drain within the apparatus bay is corroded and needs replacement. Upon replacement of the floor
drain, the epoxy floor covering within the apparatus bay is also at the end of its service life and will be
replaced. The station’s water heater will also be replaced as part of this budget.
Fire Station 14 $115,000
Similar to Fire Station 13, the apparatus bay floor drain and epoxy flooring is planned for replacement along
with replacement of the station’s water heater.
Public Works $12,000
This project includes security and key fob improvements at the Public Works main entrance to match the
entry protocol of other Village facilities.
West Lake Pump Station $70,000
This project will include the final (third) phase of mold remediation and clean-up at the West Lake Pump
Station Building.
Unplanned/Emergency Replacements $25,000
Reserve for unplanned and emergency repairs at various Village facilities.
Depot Parking Lot $35,057
The Depot Street Parking Lot, just north of Grove Street, will be resurfaced including grinding and replacing
two inches of asphalt surface course along with restriping. This lot includes approximately 75 commuter
parking spots adjacent to the Downtown Metra Station.
Grove Parking Lot $41,179
The Grove Street Parking Lot, at the northeast corner of Grove and Depot Streets, will be resurfaced
including grinding and replacing two inches of asphalt surface course along with restriping. This lot
includes approximately 70 commuter parking spots adjacent to the Downtown Metra Station.
Village of Glenview Adopted 2020 Budget 231
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Village of Glenview Adopted 2020 Budget 232
CORE INFRASTRUCTURE 2020 2021 2022 2023 2024 TOTAL
Design
Roadway Design (Pavement Testing, IMS, Surveying) 102,000 - - - - 102,000
CCDD Testing (B&W) 50,000 - - - - 50,000
CIP Core Design (B&W) 832,942 - - - - 832,942
CIP Inspections (B&W) 644,944 - - - - 644,944
CIP Project Management (B&W) 160,939 - - - - 160,939
Core CIP Design/Project Management (2022-2023) 150,000 - - - - 150,000
Bridge and Retaining Wall Inspection and Assessment 10,000 - - - - 10,000
Natural Resource Project Design 8,000 - - - - 8,000
Design Subtotal 1,958,825 1,598,496 1,691,147 1,538,352 1,652,049 8,438,869$
Road Resurfacing
Pinehurst Street 138,856 - - - - 138,856
Westfield Lane 59,458 - - - - 59,458
Miller Drive 105,702 - - - - 105,702
Kittyhawk Lane 119,660 - - - - 119,660
Midway Lane 90,776 - - - - 90,776
Westleigh Drive (Phase I)354,853 - - - - 354,853
Aberdeen Drive 78,398 - - - - 78,398
Aberdeen Drive North 62,790 - - - - 62,790
Camden Drive North 80,730 - - - - 80,730
Westleigh Drive 65,481 - - - - 65,481
Mulberry Lane 65,470 - - - - 65,470
Saranac Ln 243,087 - - - - 243,087
Beverly Lane 73,393 - - - - 73,393
Wildberry Drive 312,203 - - - - 312,203
Independence Avenue 347,318 - - - - 347,318
Bennington Court 63,149 - - - - 63,149
Laramie Avenue 179,300 - - - - 179,300
Redwood Lane 74,198 - - - - 74,198
Edgewood Lane 32,947 - - - - 32,947
Lindenwood Lane 172,907 - - - - 172,907
Long Road 175,741 - - - - 175,741
Leamington Drive 57,408 - - - - 57,408
MARS Asphalt 26,348 - - - - 26,348
MARS Concrete Supplemental to PW 78,000 - - - - 78,000
Road Resurfacing Subtotal 3,058,172 2,456,672 1,984,026 941,905 2,489,102 10,929,877$
Road Reconstruction
Russet Way 697,132 - - - - 697,132
Hunter Road & Hunter Court 1,057,727 - - - - 1,057,727
Church Street 739,603 - - - - 739,603
Juniper Road 1,058,970 - - - - 1,058,970
Montgomery Lane 672,158 - - - - 672,158
Montgomery Lane & Walnut Ct 750,256 - - - - 750,256
Longvalley Road (SSA 70 & 98)1,036,468 - - - - 1,036,468
Greenbriar Drive 1,111,971 - - - - 1,111,971
Woodland Drive (SSA 96)1,459,090 - - - - 1,459,090
Longvalley Road 871,255 - - - - 871,255
Parkview Road 773,500 - - - - 773,500
Covert Road 440,762 - - - - 440,762
Briarhill Road 652,003 - - - - 652,003
Washington Street 671,892 - - - - 671,892
Alley Reconstructions (South of Harrison / West of Waukegan)129,792 - - - - 129,792
Road Reconstruction Subtotal 12,122,579 8,125,943 8,835,327 8,641,924 8,884,786 46,610,559$
Special Projects
East Lake / Waukegan Intersection Phase II (2020-2021)237,146 440,000 - 500,000 200,000 1,377,146
Glenview / Harlem Streetscape Phase I 75,000 - - - - 75,000
Skokie Valley Trail Phase II Design 25,000 - - - - 25,000
Transportation Plan - Bike and Sidewalk Master Plan Updates 80,000 - - - - 80,000
ADA Transitiion Plan 35,000 - - - - 35,000
Chestnut Avenue and Bike Path Design Phase II 60,000 - - 1,145,000 - 1,205,000
Patriot Boulevard / Independence Intersection Phase I 60,000 - - - - 60,000
Patriot-Costco Intersection Design and Improvements 35,000 200,000 - - - 235,000
Glenbrook High School Traffic Study 45,000 - - - - 45,000
Benchmark Updates 25,000 - - - - 25,000
Comphrehsive Plan Initiative to Coordinate Street Lighting 50,000 - - - - 50,000
Gateway Sign Construction Phase 1 200,000 - - - - 200,000
Downtown Wayfinding Sign Construction 200,000 - - - - 200,000
Reach 1 payback(year 10)- - - - 24,557 24,557
Natural Resource Project Construction 44,000 44,000 44,000 44,000 44,000 220,000
Techny Basin Trail Resurfacing 400,000 - - - - 400,000
Chatham Sidewalk 20,000 - - - - 20,000
Downtown Parking 1,000,000 - - - - 1,000,000
Willow/Pfingsten (IDOT) Right Turn Lane/TC & EVP 68,000 - - - - 68,000
Pine Street Utilities Relocation 270,000 - - - - 270,000
Depot Street / New Railroad Signal/Gates 242,350 - - - - 242,350
Depot Parking Lot (West)300,000 - - - - 300,000
Depot Parking Lot (East)400,000 - - - - 400,000
Adaptive Traffic Signal Study - 69,530 - - - 69,530
Glenview Road Streetscape West of RR (Phase II Eng)- 65,000 - 250,000 - 315,000
Glenview Road Bridge - Middle Fork NBCR (Phase 1)- 50,000 - - - 50,000
Lake/Milwaukee (IDOT) Path (TAP)- 1,019,000 - - - 1,019,000
Village of Glenview Adopted 2020 Budget 233
CORE INFRASTRUCTURE 2020 2021 2022 2023 2024 TOTAL
Willow/Sanders (IDOT)- 270,000 - - - 270,000
Sequoia Trail Covert Replacement - - 500,000 - - 500,000
Skokie Valley Trail Phase III Engineering and Construction - - 217,400 - - 217,400
Waukegan Road Streetscape Phase I - - 200,000 - - 200,000
Willow / Shermer Intersection Improvements Phase II - - 200,000 - 450,000 650,000
Miscellaneous Restoration / Tree Trimming & Removal 91,249 94,899 98,695 102,643 106,748 494,234
Crack Sealing (managed by PW & Baxter) 76,303 100,000 175,077 79,200 104,000 534,580
Seal Coating/ADA Ramp Replacement (PW)20,000 25,000 75,000 25,000 25,000 170,000
Lead services and repairs (PW)10,000 25,000 25,000 - 25,000 85,000
Special Projects Subtotal 4,069,048 2,402,429 1,535,172 2,145,843 979,305 11,131,797$
Water System Projects
Lilac (Magnolia to Maple)/(Milwaukee to Maple)882,374 - - 794,860 - 1,677,234
Glenview Road - 1,510,364 - - - 1,510,364
Linneman Street - 583,200 - - - 583,200
Strawberry Lane - 703,598 - - - 703,598
Grove Street (east of Waukegan)- - 442,820 - - 442,820
Vernon Road - - 749,504 - - 749,504
Larch Avenue - - 685,400 - - 685,400
Pebbleford Lane - - - 407,979 - 407,979
Raleigh Road - - - 1,548,748 - 1,548,748
Maple Leaf Drive - - 1,596,289 - - 1,596,289
Mary Kay Lane - - - 2,443,938 - 2,443,938
Maple Street - - - - 1,660,632 1,660,632
Wagner Road - - - - 1,941,386 1,941,386
Water System Projects Subtotal 882,374 2,797,162 3,474,013 5,195,525 3,602,018 15,951,093$
CORE INFRASTRUCTURE 2020 2021 2022 2023 2024 TOTAL
Sanitary Sewer Projects
Sanitary Sewer TV Inspections (review & report)105,275 109,486 113,865 118,420 123,157 570,203
Sanitary Sewer Lining 69,610 255,000 71,057 92,187 336,406 824,260
Cost Sharing Program - Overhead Sanitary Conversion 30,000 295,191 50,000 50,000 50,000 475,191
MWRD IICP - 50,000 142,041 50,000 250,000 492,041
Sanitary Sewer Projects Subtotal 204,885 709,677 376,963 310,607 759,563 2,361,695$
Storm Water Projects
Storm Sewer TV Inspections (review & report)105,275 109,142 113,508 118,048 122,770 568,743
Quickwin Storm and Hydraulic Study 30,000 30,000 30,000 30,000 30,000 150,000
Stormwater Master Plan Updates 160,000 - - - - 160,000
Tall Trees Study (MWRD)40,000 - - - - 40,000
Tall Trees Flood Prevention Project (2021-2022)1,400,000 2,250,000 2,300,000 - - 5,950,000
Quickwin Storm Construction Projects 170,000 150,000 50,000 150,000 50,000 570,000
North Glen Oak Acres Stormwater (De'Logier/Wagner Road)912,582 - - - - 912,582
Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000
Storm Water Lining 100,000 100,000 30,000 63,866 97,694 391,560
MWRD Green Infrastructure (Northfield Woods CDS)170,000 - - - - 170,000
Cost Sharing Program - Engineering Inspections 20,000 20,000 20,000 20,000 20,000 100,000
Phillips Drive Stormwater Improvements - - - - 228,691 228,691
Storm Water Projects Subtotal 3,122,856 2,674,142 2,558,508 396,914 564,155 9,316,575$
TOTAL CORE INFRASTRUCTURE USES 25,418,740 20,764,521 20,455,156 19,171,070 18,930,978 104,740,466$
PUBLIC WORKS 2020 2021 2022 2023 2024 TOTAL
Facilities Management
Municipal Center - 321,961 160,428 45,500 443,454 971,343
Reserve Study/Architecture design/Unplanned projects 173,059 174,661 141,216 151,986 72,756 713,678
Facilities Evaluation Study 50,000 - - - - 50,000
Public Works Ph I 12,000 - 225,939 - 24,987 262,926
Public Works Ph II - 34,108 28,987 - - 63,095
Public Works Ph III - 906,263 694,109 205,249 - 1,805,621
Fire Station 6 - - 10,831 - 60,474 71,305
Fire Station 7 - 15,048 33,243 - - 48,291
Fire Station 8 25,000 - - - - 25,000
Fire Station 13 115,000 - 68,909 25,480 30,237 239,626
Fire Station 14 115,000 11,000 11,490 12,740 37,796 188,026
Facilities Management Subtotal 490,059 1,463,041 1,375,152 440,955 669,704 4,438,911$
Water Facilities and Train Stations
Downtown Train Station 76,236 90,978 41,635 297,908 - 506,757
North Glen Train Station - 314,898 10,000 233,177 - 558,075
Citizens Pump Station - 176,509 - - - 176,509
West Lake Pump Station 70,000 - 73,260 642,000 - 785,260
Rugen Sr. Pump Station - - 14,485 108,178 - 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 146,236 582,385 218,770 1,298,352 - 2,245,743$
Total Public Works 636,295 2,045,426 1,593,922 1,739,307 669,704 6,684,654$
TOTAL 2020-2024 CAPITAL IMPROVEMENT PROGRAM 26,055,035$ 22,809,947$ 22,049,078$ 20,910,377$ 19,600,682$ 111,425,120$
Village of Glenview Adopted 2020 Budget 234
Debt Management
The Capital Improvement Program (CIP) section describes how the Village provides for its
infrastructure needs. It was noted in that section that operating revenues are the primary source
for CIP projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be
paid out of current revenues. However, when large capital projects are planned, they are often
greater than the capacity of annual revenue sources. When this happens the Village can use long-
term bonds or other debt as a source to provide the necessary financing for capital projects.
Long-Term Bonds
Much like bank financing, the Village sells bonds on the open market to secure enough proceeds
to pay for a project. With a ready source of cash, the Village can complete a large project without
the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds must be
repaid over time, at market driven interest rates. These payback terms are spread based on the
flow of revenue and can range from five to twenty years or more.
There are several reasons why bond financing is an attractive source of capital. The first reason is
that bond financing carries a lower risk; municipal governments can pledge revenue streams for
bond repayment creating lower interest rates. The second reason is that municipal bonds are
attractive to investors because of potential favorable income tax treatments of bond interest
payments.
Interest rates are fixed at the time of the bond sale, providing the Village with a known payment
schedule. Servicing this debt becomes part of the operating budget along with operational capital
needs. As noted in the Fund Information section, the Village maintains a Debt Service Fund, which
is used to account for payment of the debt. Monies are transferred in from other operating funds
that can now pay over time for a costly project rather than trying to set aside monies until sufficient
resources are available.
Most governments have been active in the bond market for years, especially with low long-term
rates. The Village of Glenview is no exception.
Bond Types
There are different types of bonds used depending on the type of project and its anticipated
repayment funding. A description of the bond types and their use by the Village follows.
General Obligation Bonds
This type of bond relies on property tax financing rather than current operating revenues. Because
of Glenview’s status as a ‘home rule’ community, voter approval is not required before the
issuance of these types of bonds.
Revenue Bonds
These bonds are similar to general obligation bonds except that they do not have the support of
local property tax base for repayment. Instead, a source of revenue related to the project is pledged
for repayment of the bonds. A typical revenue bond is related to the Water Fund. The user charges
of the Water Fund can be pledged for repayment of the bonds, as it is a reliable source of revenue.
Debt service payments would then claim priority for spending from the fund until the bonds were
repaid. The Village does not currently use this type of bond; however, it can be used if the need
should arise.
Village of Glenview Adopted 2020 Budget 235
Special Service Area Bonds
Special Service Area financing is a special bonding arrangement for capital improvements
benefiting residents in specific areas of the Village. This debt is authorized by the property owners
within those areas and these bonds are levied to those property owners. The Village does, and may
continue to use, Special Service Area financing.
Village of Glenview Debt
The Village of Glenview’s dedication to providing quality service is the foundation for the Village
taking on debt. Below is a history of the Village’s borrowing, broken down by the repayment
source each year.
* Source: Village of Glenview Finance Department Records
As of December 31, 2018, the Village has borrowed $72,938,531 through nine bonds, one note
payable and two loans. Of that amount, the Village’s current outstanding debt at December 31,
2018 is:
Principal $ 58,621,207
Interest $ 9,048,919
Total $ 67,670,126
-
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
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
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 2020 Budget 236
This outstanding debt repayment is through 2033 and is paid through multiple sources, including:
Property
Corporate
and CIP Enterprise TIF Total Government
Tax Funds Library Funds Funds Debt
9,470,000 5,144,633 15,326,600 6,079,039 22,600,935 58,621,207
The 2019 Tax Levy requirement to meet debt service payments on the outstanding bonds is
$11,131,505; although $7,590,573 is abated leaving a net requirement of $3,540,932. The reasons
for the abatements are that the funds required for repayment are either escrowed or are available
from other Village of Glenview funds.
A listing of the Village’s current debt and repayment plans are located in Table A and subsequent
debt service payment schedules.
Impact of Debt Service
Much like the impact of capital projects, debt service payments are paid from the same general
revenues that are used for operations. A balance must be achieved between operational needs,
debt requirements and capital expenditures to stay within the limitations of annual revenues. Each
year, the Board of Trustees and staff work carefully to assure this balance.
To guide the Village in maintaining a healthy balance between operational needs, debt
requirements and capital, the Village uses several indicators. These indicators include percentage
of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal income, and
the Village’s bond rating.
The first three key indicators measure the health of the local economy and provide a perspective
of the Village’s ability to repay debt. Debt represents leverage against the local economy and these
indicators show the health of the economy and its ability to bear responsibility for the retirement
of the debt. The final indicator, the bond rating, utilizes each of the other indicators and provides
an overall grade of the Village and its ability to assume debt.
There are no set standards for the three guidelines because each community has a different set of
circumstances. Communities that are growing must fund infrastructure projects before
development can occur and will have higher debt burdens until businesses and people move-in,
allowing the local economy to bear the cost of the improvements. Mature communities have aging
infrastructure and redevelopment projects that can drive the costs of capital expenditures up for
periods of time, but once completed allows the debt to be absorbed over time into the broader tax
base.
The best way to analyze the information is to take a global view and determine if the Village has
a strong local economy, the ability to pay for debt over the local-term, and if there are mechanisms
in place to pay for these improvements. The following pages provide specific indicator analysis of
the Village’s debt. Looking at the debt over a period of time allows the evaluation of any major
fluctuations in debt burden for the Village and can provide a view of major projects undertaken by
the Village.
Village of Glenview Adopted 2020 Budget 237
Percentage of Debt per Equalized Assessed Valuation (EAV)
The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for
Village debt with TIF related debt and without TIF related debt. The Village is a home-rule
municipality and therefore has no legal debt limit whereas non-home rule communities have a debt
limit of 8.625% of EAV (ILCS Chapter 24/8-5-1). The Village’s total current debt as a percent of EAV
is 1.515%, 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 $915 with TIF related debt and $437 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%
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
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
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Total Debt per Capita
With TIF Related Debt Without TIF Related Debt
Village of Glenview Adopted 2020 Budget 238
Percentage of Debt per Personal Income
The third major indicator is the percentage of debt per personal income. This indicator shows the
strength and stability of the local tax base. If this percentage is too high the local residents may not
be able to bear the burden of additional debt. Currently, with TIF related debt the ratio is 1.544%
and without TIF related debt the ratio is 0.738%.
* 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 2019. 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%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Percentage of Debt per Personal Income
With TIF Related Debt Without TIF Related Debt
Village of Glenview Adopted 2020 Budget 239
Table A – Outstanding Debt
This table lists the Village’s outstanding debt at December 31, 2018 (the latest audited information
available):
Debt Title Purpose Source of Repayment
Interest
Rate(s)
Date of
Maturit
Authorized
Issue
Principal
Outstanding
3.000%
4.000%
3.000%
4.000%
2.000%
4.000%
1.500%
3.500%
4.450%
5.910%
Draw/Term Note AMI Meter Installation
Waterworks and Sewerage
Funds 2.000% 2025 $ 6,876,024 $ 6,079,039
Taxable-Term Loan Glen Development Property
Acquisition 1.850% 2019 $ 6,529,688 $ 1,305,935
IEPA Wastewater, American
Recovery and Reinvestment
Act of 2009 (ARA) Loan
Waste Water Project 0.000% 2031 $ 633,827 $ 304,633
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
$ 4,840,000
GO Bond Series 2013B Waukegan/Golf Intersection
Improvements
Waukegan/Golf Project
Revenues (TIF)2023 $ 4,385,000 $ 3,205,000
GO Bond Series 2013A Village Hall Relocation Project Corporate Fund 2033 $ 6,065,000
GO Refunding Bond Series
2012A
General Obligation and Corporate Purpose Bonds
Notes Payable
$ 9,470,000
$18,090,000 $ 18,090,000 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 $14,575,000
Village of Glenview Adopted 2020 Budget 240
Village of Glenview, Illinois
Illinois Environmental Protection Agency Loan
Long-term Debt Requirements
December 31, 2018
Date of issue: October 1, 2010
Date of maturity: April 14, 2031
Authorized issue: 633,827$
Interest rates: 0.00%
Interest dates: June 1 and December 1
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
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
158,413 $ 146,219 $ 304,634 $
Note: Principal will be paid by the Capital Projects Fund
FUTURE PRINCIPAL REQUIREMENTS
Requirements
Village of Glenview Adopted 2020 Budget 241
Village of Glenview, Illinois
General Obligation Refunding Bond, Series 2012A
Long-term Debt Requirements
December 31, 2018
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
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 $ 1,282,500 $ 19,372,500 $ 641,250 $ 641,250 $
Note: Principal and interest is payable from the Special Tax Allocation Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2020 Budget 242
Village of Glenview, Illinois
General Obligation Refunding Bond, Series 2012B
Long-term Debt Requirements
December 31, 2018
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
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
9,470,000 $ 1,269,000 $ 10,739,000 $ 634,500 $ 634,500 $
Note: Principal and interest is payable from a property tax levy.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2020 Budget 243
Village of Glenview, Illinois
General Obligation Bonds, Series 2013A
Long-term Debt Requirements
December 31, 2018
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
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
4,840,000 $ 1,577,302 $ 6,417,302 $ 788,652 $ 788,650 $
Note: Principal and interest will be paid by the Debt Service Fund via a transfer from the Corporate Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2020 Budget 244
Village of Glenview, Illinois
General Obligation Bonds, Series 2013B
Long-term Debt Requirements
December 31, 2018
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
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
3,205,000 $ 310,098 $ 3,515,098 $ 155,049 $ 155,049 $
Note: Principal and interest will be paid by the Waukegan/Golf TIF Fund
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2020 Budget 245
Village of Glenview, Illinois
5 Year Loan
Long-term Debt Requirements
December 31, 2018
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
2019 1,305,937 24,495 1,330,432 2019 12,214 2019 12,281
1,305,937 $ 24,495 $ 1,330,432 $ 12,214 $ 12,281 $
Note: Principal and interest will be paid by the Special Tax Allocation Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2020 Budget 246
Village of Glenview, Illinois
General Obligation Refunding Bonds, Series 2016A
Long-term Debt Requirements
December 31, 2018
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
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 $ 4,103,508 $ 19,430,108 $ 2,051,754 $ 2,051,754 $
Note: Principal and interest is payable from a library property tax levy.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2020 Budget 247
Village of Glenview, Illinois
Advanced Metering Infrastructure Loan
Long-term Debt Requirements
December 31, 2018
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
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
6,079,039 $ 482,016 $ 6,561,055 $ 241,010 $ 241,010 $
Note: Principal and interest is payable from the Water Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2020 Budget 248
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Village of Glenview Adopted 2020 Budget 249
VILLAGE OF GLENVIEW
COMPONENT UNIT
Village of Glenview Adopted 2020 Budget 250
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
4,088,977$ $4,587,476 $4,587,476 $4,870,329
Budgeted Revenues
Local Taxes 6,300,738 6,279,792 6,337,711 6,394,187
Fees and Fines 55,747 61,000 47,000 48,000
Charges for Services 95,360 87,100 79,414 52,200
Intergovernmental 1,260,936 1,203,667 1,217,432 1,190,766
Investment Income 98,157 68,500 106,600 72,000
Other/Miscellaneous 44,594 22,000 22,000 22,000
Transfers In - 150,828 150,828 -
Total Revenues 7,855,533 7,872,887 7,960,985 7,779,153
Budgeted Expenditures
Operating Expenditures
Personnel 5,325,197 5,486,551 5,376,819 5,818,554
Contractual Services 1,055,137 1,102,830 1,080,774 1,102,874
Commodities 558,919 613,410 601,142 638,640
Other Operating Costs 27,825 68,870 67,493 84,580
Capital Outlay 217,732 941,114 334,680 905,628
Total Operating Expenditures 7,184,810 8,212,775 7,460,908 8,550,276
Other Expenditures
Transfer Out 172,224 217,224 217,224 287,224
Total Other Expenditures 172,224 217,224 217,224 287,224
Total Expenditures 7,357,034 8,429,999 7,678,132 8,837,500
Ending Fund Balance/ Net Posistion 4,587,476$ 4,030,364$ 4,870,329$ 3,811,982$
Glenview Public Library Fund
Fiscal Year 2019
Beginning Fund Balance/ Net Position
Village of Glenview Adopted 2020 Budget 251
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
427,596$ 481,757$ 481,757$ 545,303$
Budgeted Revenues
Property Tax 1,985,208 1,783,618 1,807,504 1,796,253
Investment Income 20,832 21,000 23,000 20,000
Total Revenues 2,006,040 1,804,618 1,830,504 1,816,253
Budgeted Expenditures
Operating Expenditures
Contractual Services - 660 - -
Bond Principal 1,225,000 1,083,500 1,083,500 1,132,750
Bond Interest 725,379 682,458 682,458 628,282
Escrow Agent Fee 1,500 1,500 1,000 1,000
Total Operating Expenditures 1,951,879 1,768,118 1,766,958 1,762,032
Total Expenditures 1,951,879 1,768,118 1,766,958 1,762,032
Surplus/(Deficit)54,161 36,500 63,546 54,221
481,757$ 518,257$ 545,303$ 599,524$ Net Position
Library Debt Service Bond Fund
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 252
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
457,092$ 598,995$ 598,995$ 782,268$
Budgeted Revenues
Investment Income 8,739 8,800 11,500 11,000
Transfer In 172,224 217,224 217,224 287,224
Other Revenues 794 - - -
Total Revenues 181,757 226,024 228,724 298,224
Budgeted Expenditures
Operating Expenditures
Contractual - - - -
Other Operating Costs - - - -
Capital Outlay 39,853 476,340 45,451 882,195
Total Operating Expenditures 39,853 476,340 45,451 882,195
Total Expenditures 39,853 476,340 45,451 882,195
Surplus/(Deficit)141,903 (250,316) 183,273 (583,971)
598,995$ 348,679$ 782,268$ 198,297$ Net Position
Library Special Reserve Fund
Fiscal Year 2019
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2020 Budget 253
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
Fund 810 Friends of the Library
Beginning Fund Balance 127,340$ 131,081$ 131,081$ 51,781$
Budgeted Revenues
Investment Income 1,572 1,600 1,700 1,600
Donations 40,000 40,000 50,000 40,000
Total Revenues 41,572 41,600 51,700 41,600
Budgeted Expenditures
Miscellaneous 37,831 5,000 6,000 5,750
Transfer to Library Operating - 125,000 125,000 -
Total Expenditures 37,831 130,000 131,000 5,750
Ending Fund Balance 131,081$ 42,681$ 51,781$ 87,631$
Fund 820 Gift
Beginning Fund Balance 103,286$ 105,493$ 105,493$ 85,265$
Budgeted Revenues
Investment Income 1,707 1,600 1,600 1,600
Donations 500 - 4,000 1,500
Total Revenues 2,207 1,600 5,600 3,100
Budgeted Expenditures
Capital Outlay - - - 2,000
Transfer to Library Operating - 25,828 25,828 -
Total Expenditures - 25,828 25,828 2,000
Ending Fund Balance 105,493$ 81,265$ 85,265$ 86,365$
2020 Gift Funds
Fiscal Year 2019
Village of Glenview Adopted 2020 Budget 254
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
Fund 825 GPL Foundation Fund
Beginning Fund Balance 64,904$ 86,303$ 86,303$ 59,197$
Budgeted Revenues
Investment Income 1,352 1,400 1,400 1,400
Donations 28,652 25,000 918 25,000
Total Revenues 30,004 26,400 2,318 26,400
Budgeted Expenditures
Other Professional - 35,000 29,424 -
Building Expense 8,604 5,000 - 5,000
Total Expenditures 8,604 40,000 29,424 5,000
Ending Fund Balance 86,303$ 72,703$ 59,197$ 80,597$
Fiscal Year 2019
2020 Gift Funds Continued
Village of Glenview Adopted 2020 Budget 255
VILLAGE OF GLENVIEW
BUDGET RESOLUTION
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VILLAGE OF GLENVIEW
2018 TAX LEVY CALCULATION
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2018
Levy Component Proposed Levy
Less
Abatement
Ordinance Net Levy
Plus Loss
Provision
Proposed
Extended Levy
Final Extended
Levy % Change
Corporate Operations 299,606 $0 $299,606 $8,988 $308,594 $2,730,902 -88.70%
IMRF 1,640,714 0 1,640,714 49,221 1,689,935 1,293,830 30.61%
Police Pension 3,428,510 0 3,428,510 102,855 3,531,365 2,521,449 40.05%
Fire Pension 5,112,536 0 5,112,536 153,376 5,265,912 4,148,317 26.94%
Subtotal $10,481,366 $0 $10,481,366 $314,441 $10,795,807 $10,694,498 0.95%
Debt Service
2012A Refunding Bonds 6,459,300 (6,459,300)0 0 0 0 0.00%
2012B Refunding Bonds 1,779,900 0 1,779,900 88,995 1,868,895 1,859,865 0.49%
2013A Corporate Purpose Bonds 430,083 (430,083)0 0 0 0 0.00%
2013B Corporate Purpose Bonds 701,190 (701,190)0 0 0 0 0.00%
Total Village Debt Service $9,370,473 ($7,590,573) $1,779,900 $88,995 $1,868,895 $1,859,865 0.49%
Total Village Tax Levy $19,851,839 ($7,590,573) $12,261,266 $403,436 $12,664,702 $12,554,363 0.88%
Library Operations $6,347,242 - $6,347,242 $190,417 $6,537,659 $6,480,630 0.88%
2016A Refunding Bonds $1,761,032 - $1,761,032 $88,052 $1,849,084 1,854,256 -0.28%
Total Library Tax Levy $8,108,274 $0 $8,108,274 $278,469 $8,386,743 $8,334,886 0.62%
COMBINED TOTAL LEVY $27,960,113 ($7,590,573) $20,369,540 $681,905 $21,051,445 $20,889,249 0.78%
Village of Glenview
2019 Property Tax Levy Calculation
2019
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VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
Village of Glenview Adopted 2020 Budget 266
Glossary of Terms
A
ABATEMENT:
A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special
assessments and service charges.
ACCOUNT:
A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance.
ACCRUAL BASIS OF ACCOUNTING:
A method of accounting that recognizes the financial effect of transactions, events and Interfund activities when they
occur, regardless of the timing of related cash flows.
ACTIVITY:
A specific and distinguishable service performed by one or more organizational components of a government to
accomplish a function for which a government is responsible (e.g., police is an activity within the public safety
function).
ACTUAL:
The actual figures in the budget document are year-end audited totals for the fiscal year/s preceding the budget year.
ACTUARIAL/ACTUARY: A person or methodology that makes determinations of required contributions to achieve
future funding levels that address risk and time.
ADDITIONS:
Term used to describe the increases in the net assets of fiduciary funds.
ADOPTED BUDGET:
The proposed budget as initially and formally approved by the Village Board.
AD VALOREM TAX:
A tax levied in proportion to the value of the property levied.
ALLOTMENT:
Portion of an annual or biennial budget appropriated to an interim period.
AMORTIZATION:
The reduction of debt through regular payments of principal and interest, of which the principal payments are sufficient
to retire the debt instrument at a predetermined date known as maturity.
APPRAISED VALUE: To make an estimate of value, generally for the purpose of taxation.
APPROPRIATION:
An act or ordinance of the Village Board allowing agencies and departments to incur obligations and to make payments
out of a specific budget for specified purposes.
ARBITRAGE:
Investment earnings representing the difference between interest paid on the bonds and the interest earned on the
investments made utilizing the bond proceeds.
ASSESSED VALUE:
A value set upon real estate or other property by a government, generally for the purpose of levying taxes.
ASSETS:
Resources owned or held by a government, which have monetary value.
Village of Glenview Adopted 2020 Budget 267
A – Continued
AUDIT:
A comprehensive investigation of the manner in which the government’s resources were actually utilized. A financial
audit is a review of the accounting system and financial information to determine how government funds were spent
and whether expenditures were in compliance with the legislative body’s appropriations. A performance audit consists
of a review of how well the government met its stated goals.
B
BALANCED BUDGET:
Total expenditure allocations do not exceed total available resources.
BENEFITS:
Payments to which participants may be entitled under a pension plan, including pension, death and those due on
termination of employment.
BOND:
A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the
future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically.
BOND ANTICIPATION NOTE (BAN):
Notes issued by the Village to obtain temporary financing for projects that will eventually be financed on a long-term
basis (and the BAN repaid) with bonds.
BOND REFINANCING:
The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
BONDED DEBT:
Debt for which general obligation bonds or revenue bonds are issued.
BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed
means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal
year.
BUDGET ADJUSTMENT:
A legal procedure utilized by the Village staff and Village Board of Trustees to revise a budget. This can be done at
any time during the year by action of the Board of Trustees.
BUDGET AUTHORITY:
Authority provided by law that permits Village departments to incur obligations requiring either immediate or future
payment of money.
BUDGET CALENDAR:
The schedule of essential dates or milestones which the Village follows in the preparation, adoption and administration
of the budget.
BUDGET DEFICIT:
The amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal
year.
Village of Glenview Adopted 2020 Budget 268
B – Continued
BUDGET DOCUMENT:
The instrument used by the budget-making authority to present a comprehensive financial program to the Village
Board.
BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the Village Manager
to the Village Board.
BUDGET ORDINANCE:
The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources.
BUDGETARY CONTROL:
The control or management of a government or enterprise in accordance with an approved budget for the purpose of
keeping expenditures within the limitation of available appropriations and available revenues.
BUILDING PERMITS:
Revenues derived from the issuance of building permits prior to construction with the Village of Glenview.
C
CABLE TV FRANCHISE:
Franchise tax levied on a cable television company.
CAPITAL IMPROVEMENTS:
A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of
physical facilities, buildings, structures, streets and highways, storm and sanitary sewers, fixed equipment and
landscaping.
CAPITAL IMPROVEMENT PROGRAM:
A multi-year plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs
arising from the long-term work program or otherwise. It sets forth each project and specifies the full resources
estimated to be available to finance the projected expenditures.
CAPITAL OUTLAY:
Refers to the purchase of land, buildings, machinery and those equipment items which have an estimated useful life
of greater than one year and belong to the classes of property commonly considered as fixed assets.
CAPITAL PROJECT:
Major construction, acquisition or renovation activities which add value to a government’s physical assets or
significantly increases their useful life. Also called capital improvements.
CAPITAL PROJECTS FUND:
A fund used to account for the acquisition or construction of major governmental capital facilities and equipment
(which are not financed by other funds).
CASH ACCOUNTING
A basis of accounting in which transactions are recorded when cash is either received or expended for goods and
services.
CASH RESERVE(S):
Policy established by the Village Board which requires a certain level of funds to be available for expenses caused by
unforeseen emergencies or revenue declines. Year-end balances in the General Operating Fund computed on a
modified accrual basis. The Village’s goal is to maintain a Fund Balance reserve of 33 percent to 40 percent of the
annual General Operating Fund Appropriation.
Village of Glenview Adopted 2020 Budget 269
C – Continued
CHARGEBACKS:
Accounting transactions which recover the expenses of one fund from another fund that received the service.
CHART OF ACCOUNTS:
A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations
and budgeting processes.
COMMODITIES
Items which, after use, are consumed or show a material change in, or an appreciable impairment, of their physical
condition, and which are generally of limited value and characterized by rapid depreciation.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR):
This official annual report presents the status of the Village’s finances in a standardized format. The CAFR is
organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities
and fund balance; and an operating statement that compares revenues and expenditures.
COMPREHENSIVE PLAN:
The overall source of information and planning for a community, which is also intended to identify a community’s
needs and establish a vision for the future.
CONTINGENCY:
An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as emergencies, federal
mandates shortfalls in revenue, and similar eventualities.
CONTRACTUAL SERVICES:
Services provided by another individual, (not on Village payroll) agency, or private firm.
D
DEBT PROCEEDS – BONDS:
Funds available from the issuance of bonds.
DEBT SERVICE:
Includes principal and interest payments and handling charges on general obligation bonds, special assessment bonds
and notes.
DEBT SERVICE FUND:
A fund used to account for the accumulation of resources for and the payment of general long-term debt principal,
interest, and related costs.
DEFICIT:
The excess of liabilities over assets or expenditures over revenues, in a fund over an accounting period.
DELINQUENT TAXES:
Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached.
DEPARTMENT:
The basic organizational unit of the Village, which is functionally unique in its services.
DEPRECIATION:
A calculation of the estimated decrease in value of physical assets due to usage and passage of time.
Village of Glenview Adopted 2020 Budget 270
D – Continued
DISBURSEMENT:
The expenditure of monies from an account.
DISTINGUISHED BUDGET PRESENTATION PROGRAM:
A voluntary program administered by the Government Finance Officers Association to encourage governments to
publish efficiently organized and easily readable budget documents, providing peer recognition and technical
assistance to the fiscal officers preparing them.
DIVISION:
A unit of an organization which reports to a department.
E
EFFICIENCY:
The relationship between the amount of input (usually dollars or personnel time) and the amount of output, or outcome,
for an activity or program.
ENCUMBRANCES:
These are obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for
which a part of the appropriation is reserved. The use of encumbrances is designed to prevent overspending and
permits officials to be certain of how much money is available for new commitments.
ENTERPRISE FUNDS:
Enterprise Funds are used to account for operations: (a) that are financed and operated in a manner similar to private
business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis are financed or recovered through user charges;
or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or
net income is appropriate for capital maintenance, public policy, management control, accountability or other
purposes.
EQUALIZATION RATE:
The total ratio of assessed value to full value of taxable property in a municipality.
EQUITY:
The difference between fund assets and fund liabilities. (Fund Balance)
ESTIMATE:
Revenue and expenditure estimates for the current fiscal year which are developed as part of the budget preparation
process.
ESTIMATED REVENUE:
The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the
amount approved by the Board.
EXPENDITURE:
This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained
regardless of when the expense is actually paid. This term applies to all funds. (Note: An encumbrance is not an
expenditure. An encumbrance reserves funds to be expended).
EXPENSES:
Charges incurred, whether paid immediately or unpaid, for operation, maintenance, interest and other charges. (Used
primarily in Proprietary Type Funds).
Village of Glenview Adopted 2020 Budget 271
F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS):
These funds are used to account for assets held by the Village in a trust or agency capacity for individuals, private
organizations, other governments and/or other funds. These include Expendable Trust, Nonexpendable Trust, Pension
Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for essentially in the same
manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for essentially
in the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not
involve measurement of results of operations.
FISCAL POLICY:
A government’s policies with respect to revenues, spending, and debt management as these relate to government
services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning
and programming of government budgets and their funding.
FISCAL YEAR:
The time period designated by the Village signifying the beginning and ending period for recording financial
transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to as
a calendar year.
FIXED ASSETS:
Assets of a long-term character, which are intended to be held or used, such as land, buildings, machinery, furniture
and other equipment.
FIXED COST:
The costs of providing goods or services that do not vary proportionately to the volume of goods or services provided.
FLEET:
The vehicles owned and operated by the Village.
FORECAST:
A projection of future revenues and/or expenses based on historical and current economic, financial and demographic
information.
FORFEITURE:
The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses resulting
from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of the
property.
FULL-TIME EQUIVALENT (FTE):
A part-time position converted to the decimal equivalent of a full-time position based upon 2,080 hours per year. For
example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a full-time
position.
FUNCTIONAL CLASSIFICATION:
A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is placed
in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the spending
agency or department.
FUND:
A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources,
together with all related liabilities and residual equities or balances and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
Village of Glenview Adopted 2020 Budget 272
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 difference between assets and liabilities in a governmental fund.
FUND TRANSFER:
A budgeted transfer of funds to another fund.
G
GENERAL FUND:
The General Fund is the general operating fund of the Village. It is used to account for all financial resources except
those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS:
Bonds in which the full faith and credit of the issuing government are pledged.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP):
Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB):
The independent organization that establishes and improves standards of accounting and financial reporting for U.S.
state and local governments.
GOAL:
A statement of broad direction, purpose or intent based on the needs of the community.
GOVERNMENTAL FUND TYPE:
One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category
includes activities usually associated with a typical state or local government operation; composed of four types:
general fund, special revenue fund, capital projects fund and debt service fund.
GOVERNMENTAL ACCOUNTING:
The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of
governmental units and agencies.
GOVERNMENTAL FUNDS:
General, Special Revenue, Debt Service and Capital Project funds.
GRANT:
A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in
the support of a specified function.
H
HOME-RULE:
A home-rule unit may exercise any power and perform any function pertaining to its government and affairs including
but not limited to the power to regulate for the protection of the public health, safety, morals and welfare; to license;
to tax; and to incur debt. The Village of Glenview is a home-rule municipality.
Village of Glenview Adopted 2020 Budget 273
I
INFLATION:
A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of
value of currency.
INFRASTRUCTURE:
Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and
other items that have value only to the Village.
INTERFUND TRANSFERS:
Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.
INTERGOVERNMENTAL REVENUE:
Revenue received from or through the Federal, State or County Government.
INTERNAL SERVICE FUND:
A fund used to account for the financing of goods or services provided by one department or agency to other
departments or agencies.
INVENTORY:
A detailed listing of property currently held by the government.
L
LEVY:
To impose or collect taxes, special assessments, or service charges for the support of Village activities.
LIABILITIES:
Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date.
LINE ITEM BUDGET:
A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.)
LIQUIDATION:
To convert assets into cash.
LONG-TERM DEBT:
Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year.
M
MANDATE:
A requirement from a higher level of government that a lower level of government perform a task in a particular way
or by a particular standard.
MILL:
A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property.
MILLAGE:
The tax rate on real property based on $1.00 per $1,000 of assessed property value.
Village of Glenview Adopted 2020 Budget 274
M – Continued
MISCELLANEOUS REVENUE:
Those revenues that are small in value and not individually categorized.
MISSION STATEMENT:
The statement that identifies the particular purpose and function of a department.
MODIFIED ACCRUAL BASIS OF ACCOUNTING:
Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available
and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if
measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which
is recognized when due.
MUNICIPAL CODE:
A collection of laws, rules and regulations that apply to the Village and its Citizens.
O
OBJECT CLASSIFICATION:
A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or
services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel
benefits), regardless of the agency involved or purpose of the programs for which they are used.
OBJECTIVE:
Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific
time frame.
OPERATING BUDGET:
A financial plan that pertains to daily operations that provides basic governmental services. The operating budget
contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating
budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them.
OPERATING EXPENSES:
Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities.
OPERATING REVENUES:
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees
from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day
services.
OPERATING TRANSFER IN/OUT:
A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund.
ORDINANCE:
A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate
boundaries of the Village, unless in conflict with any higher form of law such as state or federal.
OUTLAYS:
Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements.
Village of Glenview Adopted 2020 Budget 275
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.
Village of Glenview Adopted 2020 Budget 277
T – Continued
TAXES:
Compulsory charges levied by a government for the purpose of financing services performed for the common benefit
of the people. This term does not include specific charges made against particular persons or property for current or
permanent benefit, such as special assessments.
TRIAL BALANCE:
A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in separate
columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control account, the
ledger from which uses total expenditures and transfers to other funds that decreases net financial resources.
U
UNRESERVED FUND BALANCE:
Represents assets that are not considered “expandable available financial resources.” Examples of this category
include advances to other funds and non-current loans receivable.
USER CHARGES:
The payment of a fee for direct receipt of public service by the party benefiting from the service.
V
VARIABLE RATE:
A rate of interest subject to adjustment.
Village of Glenview Adopted 2020 Budget 278
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
FOIA: Freedom of Information Act
FTE: Fulltime Equivalent
FRRF: Facility Repair and Replacement Fund
GAAP: Generally Accepted Accounting Principles
GASB: Governmental Accounting Standards Board
GFOA: Government Finance Officers Association
GSB: Glenview State Bank
HHW: Household Hazardous Waste
HR: Human Resources
ICMA: International City/County Management Association
IDOT: Illinois Department of Transportation
IEPA: Illinois Environment Protection Agency
IMRF: Illinois Municipal Retirement Fund
IMS: Infrastructure Management Services
IT: Information Technology
JETSB: Joint Emergency Telephone Systems Board
J.U.L.I.E.: Joint Utility Location Information & Excavation System
MERF: Municipal Equipment Repair Fund
MGP: Municipal GIS Partners
MPI: Municipal Partnering Initiative
NPDES: National Pollutant Discharge Elimination System
OSHA: Occupational Safety & Health Administration
RFP: Request for Proposal
RFI: Request for Information
RFQ: Request for Qualifications
STAF: Special Tax Allocation Fund
TIF: Tax Increment Financing
USEPA: United States Environmental Protection Agency
VMO: Village Manager’s Office
VSP: Voluntary Separation Program
Village of Glenview Adopted 2020 Budget 279