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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 Village of Glenview Adopted 2020 Budget 3 Village of Glenview Adopted 2020 Budget 4 This page intentionally left blank. Village of Glenview Adopted 2020 Budget 5 Village of Glenview Adopted 2020 Budget 6 Village of Glenview Adopted 2020 Budget 7 Village of Glenview Adopted 2020 Budget 8 Village of Glenview Adopted 2020 Budget 9 Village of Glenview Adopted 2020 Budget 10 This page intentionally left blank. Village of Glenview Adopted 2020 Budget 11 VILLAGE OF GLENVIEW INTRODUCTION AND OVERVIEW Village of Glenview Adopted 2020 Budget 12 How to Use This Document The goal of the Annual Budget is to describe how estimated resources available to the Village will be used to provide services to the community during the budget period. The budget document illustrates the Village’s projected revenues, operational expenditures, capital expenditures, and expected financial results for the budget period. The Annual Budget also serves as a legal document that provides staff the authority to expend village funds. Lastly, the budget document serves as a goal setting and policy document and includes the Village goals, policies and procedures approved by the Village Board as part of the budget approval process. The document is presented in a format that provides several levels of financial and operational detail; by fund and by department. This budget is divided into seven sections: Introduction and Overview, Business Plans and Performance Measures, Budgets by Fund, Budgets by Department, Capital Spending and Debt Management, Component Unit and Supplementary information. Throughout the document, the Village of Glenview is referenced as the “Village”. Introduction and Overview The Overview contains the message from the Village, 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 Village of Glenview Adopted 2020 Budget 19 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 $41,179 The Grove Street Parking Lot, at the northeast corner of Grove and Depot Streets, will be resurfaced including grinding and replacing two inches of asphalt surface course along with restriping. This lot includes approximately 70 commuter parking spots adjacent to the Downtown Metra Station. Village of Glenview Adopted 2020 Budget 231 This page intentionally left blank. Village of Glenview Adopted 2020 Budget 232 CORE INFRASTRUCTURE 2020 2021 2022 2023 2024 TOTAL Design Roadway Design (Pavement Testing, IMS, Surveying) 102,000 - - - - 102,000 CCDD Testing (B&W) 50,000 - - - - 50,000 CIP Core Design (B&W) 832,942 - - - - 832,942 CIP Inspections (B&W) 644,944 - - - - 644,944 CIP Project Management (B&W) 160,939 - - - - 160,939 Core CIP Design/Project Management (2022-2023) 150,000 - - - - 150,000 Bridge and Retaining Wall Inspection and Assessment 10,000 - - - - 10,000 Natural Resource Project Design 8,000 - - - - 8,000 Design Subtotal 1,958,825 1,598,496 1,691,147 1,538,352 1,652,049 8,438,869$ 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 This page intentionally left blank. 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 Village of Glenview Adopted 2020 Budget 256 Village of Glenview Adopted 2020 Budget 257 Village of Glenview Adopted 2020 Budget 258 This page intentionally left blank. Village of Glenview Adopted 2020 Budget 259 VILLAGE OF GLENVIEW 2018 TAX LEVY CALCULATION Village of Glenview Adopted 2020 Budget 260 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 Village of Glenview Adopted 2020 Budget 261 Village of Glenview Adopted 2020 Budget 262 Village of Glenview Adopted 2020 Budget 263 Village of Glenview Adopted 2020 Budget 264 Village of Glenview Adopted 2020 Budget 265 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. Village of Glenview Adopted 2020 Budget 276 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