HomeMy Public PortalAbout2021 Budget Narrative
Corporate Fund
Corporate Fund Summary…………………………………………………………..……………………………………………………1
Corporate Fund Revenues……………………………………………………………………………………………………………2
Corporate Fund Tranfers Out………………………………………………………………………………………………………25
Village Manager's Office Department …………………………………………………………………………………………27
Administrative Services Department……………………………………………………………………………………………45
Public Works Department……………………………………………………………………………………………………………60
Police Department………………………………………………………………………………………………………………………87
Fire Department…………………………………………………………………………………………………………………………101
Community Development Department………………………………………………………………………………………114
Internal Service Funds
Municipal Equipment Repair Fund………………………………………………………………………………………………128
Capital Equipment Replacement Fund……………………………………………………………………………………….136
Insurance and Risk Fund………………………………………………………………………………………………………………144
Facility Repair and Replacement Fund………………………..………………………………………………………………154
Special Revenue Funds
Special Tax Allocation Fund…………………………………………………………………………………………………………162
Waukegan/Golf Special Tax Allocation Fund………………………………………………………………………………178
Police Special Fund………………………………………………………………………………………………………………………185
Foreign Fire Fund…………………………………………………………………………………………………….…………………186
Debt Service Fund
Corporate Purpose Bonds Fund……………………………………………………………………………………………..187
Trust and Agency Funds
Police Pension Fund……………………………………………………………………………………………………………………188
Firefighters’ Pension Fund…………………………………………………………………………………………………………189
Escrow Deposit Fund…………………………………………………………………………………………………………………190
Special Service Area Bond Fund…………………………………………………………………………………………………191
Enterprise Funds
Glenview Water Fund………………………………...………………………………………………………………………………192
Glenview Sanitary Sewer Fund……………………………………...……………………………………………………………220
Wholesale Water Fund………………………………………………………………………………………………………………243
Commuter Parking Fund………………………………………………………………………………………………………………255
Capital Project Funds
Capital Projects Fund…………………………………………………………………………………………………………………273
Glen Capital Projects Fund…………………………………………………………………………………………………………274
Permanent Fund…………………………………………………………………………………………………………………………275
Motor Fuel Tax Fund……………………………………………………………………………………………………………………280
Table of Contents
Village of Glenview, IL - 2021 Budget Corporate Fund Summary
Corporate Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Taxes 46,685,275 46,678,908 43,169,933 45,566,437 (1,112,471)
Licenses & Permits 1,863,868 2,933,109 2,101,000 2,689,742 (243,367)
Fines & Forfeits 121,708 146,778 84,500 125,500 (21,278)
Charges For Services 5,056,519 5,050,016 4,885,189 5,081,142 31,126
Intergovernmental 17,761,606 17,907,452 18,456,419 18,059,208 151,756
Investment Income 852,331 629,400 375,000 375,000 (254,400)
Other Revenues 1,066,441 895,388 907,174 910,311 14,923
Contributions & Transfers 216,713 129,724 129,724 132,318 2,594
Transfers In 586,018 575,000 575,000 575,000 -
Total Revenues 74,210,479 74,945,775 70,683,939 73,514,658 (1,431,117)
Expenditures
Village Manager's Office (VMO)*13,742,299 15,305,391 14,100,043 14,129,567 (1,175,824)
Administrative Services 4,828,309 5,235,807 5,031,260 5,180,163 (55,644)
Public Works 7,783,888 8,161,693 7,595,123 7,115,735 (1,045,958)
Police 13,602,616 15,192,270 14,402,672 15,172,886 (19,384)
Fire 17,546,240 18,598,415 18,551,971 19,731,070 1,132,655
Community Development 3,186,046 3,685,139 3,468,134 3,469,641 (215,498)
Transfers Out 12,978,989 8,709,982 8,709,982 8,713,032 3,050
Total Operating Expenditures 73,668,387 74,888,697 71,859,185 73,512,095 (1,376,602)
Operating Performance 542,092 57,078 (1,175,246) 2,563 (54,515)
Appropriated Prior Year Fund Balance - 4,500,000 3,500,000 - (4,500,000)
Total Expenditures 73,668,387 79,388,697 75,359,185 73,512,095 (5,876,602)
Total Fund Performance 542,092 (4,442,922) (4,675,246) 2,563 4,445,485
Corporate Fund Summary
1
Village of Glenview, Illinois - 2021 Budget Corporate Fund Revenues
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Taxes
410110 - Property Tax/Current 2,698,045 305,508 303,965 - (305,508)
410115 - Property Tax/Prior (29,389) (36,000) (36,000) (36,000) -
410120 - Property Tax Debt Service 1,837,615 1,850,206 1,840,862 1,847,067 (3,139)
410125 - Prior PT - Debt Service (27,231) (40,000) (30,000) (30,000) 10,000
410130 - Property Tax/Pensions 6,497,101 8,709,304 8,577,345 9,535,120 825,816
410140 - Property Tax/IMRF 1,278,263 1,673,036 1,664,586 1,085,676 (587,360)
410141 - Prior PT - IMRF (25,556) (20,000) (20,000) (20,000) -
410160 - Road & Bridge Tax - Current 487,719 385,946 450,000 450,000 64,054
410170 - Road & Bridge Tax - Prior (5,220) (4,500) (4,500) (4,500) -
410210 - Utility Tax-Comed 2,104,169 2,173,060 1,955,754 2,100,000 (73,060)
410220 - Utility Tax-Telecom 1,526,415 1,520,693 1,400,000 1,300,000 (220,693)
410230 - Utility Tax-Nicor- Gas Use Tax 1,545,899 1,503,901 1,396,898 1,515,669 11,768
410310 - Sales Tax 18,631,360 18,252,721 16,793,272 18,081,056 (171,665)
410320 - Home Rule Sales Tax 8,756,960 8,938,219 8,214,751 8,711,960 (226,259)
410330 - Business District Tax 58,922 42,000 42,000 42,000 -
410410 - Hotel Room Tax 1,250,053 1,313,814 600,000 925,026 (388,788)
410420 - Amusement Tax 99,781 110,000 20,000 62,363 (47,637)
410490 - Miscellaneous Tax - 1,000 1,000 1,000 -
Total Taxes 46,684,905 46,678,908 43,169,933 45,566,437 (1,112,471)
Licenses & Permits
420110 - Business License 27,840 16,000 12,000 16,000 -
420115 - Health Inspections 9,975 12,350 2,000 12,350 -
420120 - Liquor License 203,696 200,000 150,000 200,000 -
420130 - Contractors' License 10,620 25,000 15,000 25,000 -
420210 - Oversized Vehicle Permits 24,830 16,000 12,000 16,000 -
420310 - Building Permits 1,438,691 2,451,043 1,660,000 2,207,676 (243,367)
420315 - Engineering Review Fee 148,217 212,716 250,000 212,716 -
Total Licenses & Permits 1,863,868 2,933,109 2,101,000 2,689,742 (243,367)
Fines & Forfeits
430110 - Traffic/Parking Fines 62,958 100,000 45,000 80,000 (20,000)
430160 - DUI Court Fines 11,277 14,000 8,000 14,000 -
430290 - Other Fines 47,472 32,778 31,500 31,500 (1,278)
Total Fines & Forfeits 121,708 146,778 84,500 125,500 (21,278)
Charges For Services
440220 - Yard Waste Sticker Sales 3,625 3,500 1,000 3,000 (500)
440230 - Tipping Fees 887,608 890,000 890,000 890,000 -
440240 - Swancc Host Community 117,644 116,227 116,227 116,227 -
440410 - Planning Application Fee 7,723 8,000 1,000 5,500 (2,500)
440425 - Reimbursements 50,229 60,000 50,000 80,000 20,000
440510 - Alarm Monitoring Charge 5,550 9,000 6,000 9,000 -
440540 - Police Extra Duty 215,692 235,400 175,000 175,000 (60,400)
440605 - 911 Surcharge 1,050,063 1,020,000 1,020,000 1,020,000 -
440615 - Insurance Reimbursement 1,788,889 1,739,864 1,684,395 1,764,534 24,670
440625 - Dog Impounding Fees 1,080 1,000 1,000 1,000 -
440630 - Fire Comm Sub. Service - 15,889 - - (15,889)
440635 - Lease Fees 829,550 938,567 938,567 979,881 41,314
440650 - Special Event Fee 975 1,000 1,000 1,000 -
440655 - Supervision Fees 2,922 8,069 1,000 6,000 (2,069)
440660 - Ground Emergency Medical Trans - - - 30,000 30,000
Corporate Fund Revenues
2
Village of Glenview, Illinois - 2021 Budget Corporate Fund Revenues
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
440820 - Copies - 3,500 - - (3,500)
Total Charges For Services 4,961,548 5,050,016 4,885,189 5,081,142 31,126
Intergovernmental
450105 - Property Replacement Tax 248,039 213,000 208,352 185,434 (27,566)
450110 - State Income Tax 5,014,901 4,907,700 5,047,920 4,409,919 (497,781)
450115 - Local Use Tax 1,577,084 1,495,680 1,722,369 1,851,371 355,691
450120 - Glenbrook FPD 2,230,919 2,250,000 2,426,388 2,450,000 200,000
450125 - Village of Golf Fire Protection 143,000 143,000 143,000 143,000 -
450135 - Grant Proceeds 367,155 65,878 65,878 250,000 184,122
450140 - Cannabis Tax - - 31,316 42,066 42,066
450151 - Village of Lincolnwood Inspections 15,360 22,000 9,500 15,000 (7,000)
450152 - Village of Morton Grove Inspections 17,760 20,000 11,500 15,000 (5,000)
450165 - Make-Whole Revenue 1,631,339 1,636,528 1,636,528 1,652,893 16,365
450170 - Outsourced Dispatch Revenue 6,516,049 7,153,666 7,153,668 7,044,525 (109,141)
Total Intergovernmental 17,761,606 17,907,452 18,456,419 18,059,208 151,756
Investment Income
460110 - Interest-Savings 104,161 92,400 75,000 75,000 (17,400)
460120 - Interest-Investment 748,170 537,000 300,000 300,000 (237,000)
Total Investment Income 852,331 629,400 375,000 375,000 (254,400)
Other Revenues
470110 - Franchise Tax-Nicor 35,449 35,449 37,174 35,000 (449)
470120 - Franchise Tax-Cable 815,311 800,000 800,000 815,311 15,311
470915 - Bidders' Fees - 1,000 - - (1,000)
470999 - Miscellaneous Revenue 166,917 58,939 70,000 60,000 1,061
Total Other Revenues 1,017,677 895,388 907,174 910,311 14,923
Contributions & Tranfers
480350 - Administrative Charges - Library 125,851 129,724 129,724 132,318 2,594
Total Contributions & Transfers 125,851 129,724 129,724 132,318 2,594
Transfers In
490520 - Transfer From Wholesale Water Fund 325,000 325,000 325,000 325,000 -
490630 - Transfer From Insurance Fund 250,000 250,000 250,000 250,000 -
Total Transfers In 575,000 575,000 575,000 575,000 -
Total Corporate Fund Revenues 73,964,494 74,945,775 70,683,939 73,514,658 (1,431,117)
3
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Corporate Fund Revenues
The Corporate Fund accounts for most of the essential operating functions of the Village and has the most diverse sources of revenue. The primary sources of revenue are sales tax, property tax, home rule sales tax, joint dispatch charges, utility taxes and income tax.
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. It should be noted that this past year of 2020, the second installment due date temporarily was moved from August 1st to October 1st due to the COVID-19 pandemic. The property tax levy historically has been
assigned to pay for a portion of the Corporate Fund operating expenditures, specific debt obligations and
the Village portion of the Police, Fire and IMRF pension contributions. With the increases in the Police
and Fire Pension portions of this year’s 2020 levy, the portion of the levy assigned to Corporate Fund operating expenditures has fully declined to zero and the portion assigned to IMRF has declined and now only funds approximately 30% of the IMRF 2021 cost as the following chart details:
The 2020 Total Property Tax Levy is projected to increase by only $89,507, or 0.73%, which is the new EAV growth associated with newly annexed, constructed or improved property in the Village for the 2019 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 2021. 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.
0%
20%
40%
60%
80%
100%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020Percent of LevyLevy Year
Property Tax Levy Allocation 2008 -2020
Fire Police IMRF Debt Corporate
4
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Property taxes levied by the Village in 2020 for collection in 2021 total $12,350,773 which is 0.73%, or $89,507 greater than the property taxes levied in 2019 ($12,261,266). The 2020 property tax levy is as follows:
Tax Levy 0.73% Increase of 2019 Original Levy Loss Provision 2020 Extended Tax Levy 2021 Budgeted Collections
Corporate $0 $0 $0 $0
IMRF $1,070,106 $32,103 $1,102,210 $1,085,676
Debt $1,785,900 $89,295 $1,875,195 $1,847,067
Police Pension $3,733,846 $112,015 $3,845,861 $3,749,715
Fire Pension $5,760,921 $172,828 $5,933,749 $5,785,405
Total $12,350,773 $406,241 $12,757,015 $12,467,863
Accounts for the corporate line item on the annual Village of Glenview levy. There is no 2020 corporate line item estimated to be collected in 2021. This is down from last year’s amount of $305,508 due to continued increases in the Police and Fire Pension portions of the levy which correspondingly decreases this corporate portion. (See section below on Property Tax – Pensions for further explanation).
Fire
Pension
$5,760,921
Police Pension$3,733,846
Debt
Service
2012B
$1,785,900
IMRF$1,070,106
2020 Tax Levy Breakdown
Fire Pension$5,112,536
Police
Pension
$3,428,510
Debt Service
2012B
$1,779,900
IMRF$1,640,714 Corporate$299,606
2019 Tax Levy Breakdown
Current Property Taxes 410110 2020 Budget 2021 Budget
$305,508 $0
5
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for current year collections and refunds on prior years’ corporate line item levies. During each year the County both collects delinquent property taxes from prior years’ levies (receipts to the Village) and refunds prior years’ levies to property owners due to corrections at the County level (dollars taken from
the Village). In recent years the corrections/refunds have been greater than the receipts to the Village for the prior years’ levies so the 2021 budget of ($36,000) is based on the most recent prior years’ trends of prior property tax receipts and refunds.
Accounts for an annual levy for the 2012B Refunding Bonds which were originally issued for the construction of the Police Station in 2004. The Debt Service property tax levy estimated to be collected in 2021 is $1,847,067 which corresponds to the required 2021 principal and interest payment due per the bond
ordinance. It should be noted that the amount estimated to be collected equals 98.5% of the extended levy amount as the County adds “loss and cost” of 5% to the debt service levy line item to account for the uncollectable amounts.
Accounts for current year collections and refunds on prior years’ debt service line item levies. During each year the County both collects delinquent property taxes from prior years’ levies (receipts to the Village) and refunds prior years’ levies to property owners due to corrections at the County level (dollars taken from
the Village). In recent years the corrections/refunds have been greater than the receipts to the Village for the prior years’ levies so the 2021 budget of ($30,000) is based on the most recent prior years’ trends of prior property tax receipts and refunds.
Prior Property Tax 410115 2020 Budget 2021 Budget
($36,000) ($36,000)
Property Tax Debt Service 410120 2020 Budget 2021 Budget
$1,850,206 $1,847,067
Prior Property Tax – Debt Service 410125 2020 Budget 2021 Budget
($40,000) ($30,000)
6
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for the annual Police Pension and Fire Pension levies. The 2020 Police Pension and Fire Pension property tax levies estimated to be collected in 2021 are $3,749,715 and $5,785,405, respectively which are $825,816 greater than the 2019 levy as a result of lower investment results and enhanced benefits for Tier II members. During the 2020 budget process, the funding policy was changed from a closed policy to an
open policy. Previously the policy required each of the public safety pension funds to be 90% funded by
2040. However, both the Fire and Police Pension Boards and the Village Board determined this closed method to be unsustainable due to extreme escalations in annual Village contributions leading up to 2040. The new open funding policy will stabilize the annual required Village contributions over time while still achieving a funding percentage of approximately 87% by 2040 due to the positive results of compounding
interest and a decreasing pension liability. The Actuarially Required Contributions/Levies for the pension funds for the past two years are as follows:
Tax Levy 2019 Collected Levy in 2020 2020 Collected Levy in 2021 Police Pension $3,496,051 $3,749,715
Fire Pension $5,213,253 $5,785,405
Total $8,709,304 $9,535,120
It should be noted that the amount estimated to be collected equals 97.5% of the extended levy amount as the County adds “loss and cost” of 3% to the pension levy line items to account for the uncollectable amounts.
Accounts for the annual Illinois Municipal Retirement Fund (“IMRF”) levy. The 2020 IMRF property tax
levy estimated to be collected in 2021 is $1,085,676 based on a 2021 IMRF Employer Contribution Rate of 11.79%. The prior year IMRF levy collection is estimated to be $1,673,036 and the $570,608 decrease in the IMRF property tax levy in 2021 is due to the increase in the Police and Fire Pension portions of the 2020 levy (see Property Tax – Pensions above). Additionally, the Employer Contribution Rate decreased in 2021 to 11.79% from the previous rate of 12.27%. It should be noted that the amount estimated to be
collected equals 98.5% of the extended levy amount as the County adds “loss and cost” of 3% to the IMRF
levy line items to account for the uncollectable amounts.
Accounts for current year collections and refunds on prior years’ IMRF line item levies. During each year the County both collects delinquent property taxes from prior years’ levies (receipts to the Village) and refunds prior years’ levies to property owners due to corrections at the County level (dollars taken from the Village). In recent years the corrections/refunds have been greater than the receipts to the Village for the prior years’ levies so the 2021 budget of ($20,000) is based on the most recent prior years’ trends of prior
property tax receipts and refunds.
Property Tax – Pensions 410130 2020 Budget 2021 Budget $8,709,304 $9,535,120
Property Tax – IMRF 410140 2020 Budget 2021 Budget
$1,673,036 $1,085,676
Prior Property Tax – IMRF 410141 2020 Budget 2021 Budget ($20,000) ($20,000)
7
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for Road & Bridge property tax collections which are distributed from Maine Township and Northfield Township through Cook County. The Village anticipates Township distributions in 2021 to be approximately $450,000 which is based on the trend of Road & Bridge Tax received in recent years. The
Village collected $487,719 in 2019 and is estimating collections of $450,000 in 2020.
Accounts for current year collections and refunds on prior years’ Road & Bridge levies and the 2021 budget
of ($4,500) is based on the most recent trends for prior years’ collections.
Accounts for taxes on electricity, which are 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 first seven months of 2020 have seen a decline of 3.73% compared to the previous year. A significant amount of residents will be at home exercising social distance during the pandemic, which could increase the usage of residential utilities. However, any residential increase may be offset by the decrease in usage at corporate offices and businesses throughout the Village. Therefore, the Village is estimating a 7% reduction from 2019 for 2020 receipts. The 2021 budget of $2,100,000 assumes the revenue will return close to the 2019 level before the onset of COVID-19.
2016 2017 2018 2019 2020 Estimate 2021 Budget
Electricity Revenue $2,249,217 $2,137,495 $2,240,268 $2,104,169 $1,955,754 $2,100,000
Percentage Change 2.71% (4.97%) 4.81% (6.08%) (7.05%) 7.38%
Accounts for a 6.0% tax on telecommunication services. This tax is collected and distributed by the Illinois
Department of Revenue on a monthly basis and is imposed on voice lines, cellular phones, and any other telecommunication devices. The tax can be imposed in quarter-percent increments and cannot exceed 6.0%. The Simplified Municipal Telecommunications Tax Act was passed by Illinois legislature in 2002. It repealed Glenview’s 5% municipal telecommunications tax and 1% telecommunications infrastructure maintenance fee and replaced it with a single tax for telecommunications services. The Illinois Department
of Revenue has been collecting the 6.0% tax on the Village’s behalf since January 1, 2003.
Current Road & Bridge Tax 410160 2020 Budget 2021 Budget $385,946 $450,000
Prior Road & Bridge Tax 410170 2020 Budget 2021 Budget
($4,500) ($4,500)
Utility Tax – Electricity 410210 2020 Budget 2021 Budget $2,173,060 $2,100,000
Utility Tax – Telecommunications 410220 2020 Budget 2021 Budget
$1,520,693 $1,300,000
8
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
The Village, along with other governmental agencies, has continued to see a decline in the telecommunications tax distributions over the past several years. This is due in large part to the decline in the number of land line services residents are maintaining in their homes and businesses. Additionally, the decrease in the tax is due to the fact that the tax is not applied to the data portion of the cell phone usage which currently tends to not be billed on a limited capped amount of data, while the texting and voice calls
on the cell phone tend to be capped and those items are subject to the telecommunication tax. In light of
these factors, the Village is estimating a 9.03% decrease in 2020 and an additional 7.14% decrease in 2021.
2016 2017 2018 2019
2020 Estimate
2021 Budget Telecommunications Revenue $2,000,427 $1,841,387 $1,684,979 $1,526,415 $1,400,000 $1,300,000 Percentage Change (11.94%) (7.95%) (9.00%) (9.41%) (9.03%) (7.14%)
Accounts for a tax imposed on the privilege of using or consuming gas in the Village at the rate of $0.045 per therm which is called a Straight Gas Utility Tax.
Historically, the Village had been using a Municipal Use Tax which was based on the price per therm. Then the Gas Use Tax (“GUT”) was implemented and made available on a national basis after deregulation of the natural gas utilities in 1998. As Glenview customers began to purchase their gas from out of state vendors under this deregulation, it was not taxed by the Village’s Municipal Utility Tax. The Village’s analysis of the available Gas Use Tax showed that an additional tax of $0.045 per therm would equalize the
Municipal Utility Tax. The Village Board adopted the Gas Use Tax on October 21, 2008 and collections began on November 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
3.00% administrative fee and remits the tax to the Village on a monthly basis.
2017 2018 2019 2020 Estimate 2021 Budget Nicor Gas Use Tax Revenue $1,331,886 $1,544,189 $1,545,899 $1,396,898 $1,515,669 Percentage Change - 15.94% 0.11% (9.64%) 8.50%
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2016 2017 2018 2019 2020 Estimate 2021 Budget
Telecommunications Year-by-Year Comparison
Utility Tax – Nicor 410230 2020 Budget 2021 Budget
$1,503,901 $1,515,669
9
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
The 2021 budget for Nicor Gas Receipts is based on an estimated number of taxable therms that the Village expects to receive from Nicor. The Village estimates 34,723,230 of taxable therms in 2021, which is a 8.50% increase over the 2020 estimate. The Village is estimating taxable therms of 32,002,255 in 2020, which is lower than 2021 due to higher than normal average temperature in January, February, and March, resulting in decreased gas usage. The estimated number of therms is based on analysis of historical therms
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%).
Accounts for the Village’s one percentage point (1.0%) share of the State sales tax rate. The sales tax is imposed on the sale and consumption of goods and services. 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 seven months of 2020, the Village’s Sales Tax receipts were down by 1.60% compared to the same period in 2019. It is anticipated
that sales tax will be the revenue most negatively impacted by the COVID-19 pandemic and the resulting
stay-at-home order. 2020 revenues are currently anticipated to be 5% less than the 2020 budget. This figure was developed by examining each business in Glenview by sector (i.e. restaurants, big box retail, gas stations, etc.) and using available information to determine potential impacts. The forecast assumes a recovery in 2021 but with revenues still being below 2020 budget levels.
2016 2017 2018 2019 2020 Estimate 2021 Budget
Sales Tax Revenue $16,189,240 $17,223,884 $18,072,001 $17,931,360 $16,793,272 $18,081,056
Percentage Change 3.54% 6.39% 4.92% 4.92% (6.35%) 7.67%
The 2021 budget of $18,081,056 in Sales Tax receipts next year is a slight increase from 2019 actuals. As a result of new Sales Tax legislation passed at the state level regarding online retailers, the Sales Tax revenue distribution might change in 2021 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.
Accounts for Home Rule Sales Tax assessed by the Village to be imposed on the sale and consumption of
goods and services 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
Sales Tax 410310 2020 Budget 2021 Budget $18,252,721 $18,081,056
Home Rule Sales Tax 410320 2020 Budget 2021 Budget
$8,938,219 $8,711,960
10
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
administrative fee from the 2% to 1.5% with the adoption of the July 1, 2018 Budget. The 1.5% administrative fee remained in the State’s July 1, 2019 Budget. Home Rule Sales Tax is the Corporate Fund’s third largest source of revenue. Similar to Sales Tax, the Village also expects a decrease in Home Rule Sales Tax in 2020 due to COVID-19. As the Village
anticipates an increase in consumer spending next year due to the reopening of the economy, the 2021
budget is only a slight decrease from 2019 actuals. Similar to Sales Tax revenue, Home Rule Sales Tax may also be impacted by new Sales Tax legislation passed at the state level.
2016 2017 2018 2019 2020 Estimate 2021 Budget Home Rule Sales Tax Revenue $7,948,198 $8,401,525 $8,849,722 $8,756,960 $8,214,751 $8,711,960
Percentage Change 1.61% 5.70% 5.33% 5.33% (6.19%) 6.05%
Accounts for monthly Business District Tax distributions from the Illinois Department of Revenue. The Village Board adopted the Business District Tax for the Chestnut Waukegan Business District in November of 2012 to fund the development or redevelopment in that designated area. The Business District Tax may
be imposed in 0.25% increments and cannot exceed 1.0%. The Village’s Business District Tax is 1.0%. The tax has a maximum duration of twenty-three years. Unlike sales tax and home rule sales tax, Business District Tax has seen strong growth over the prior year. Through the first seven months in 2020, Business District Tax receipts have increased by 42.32% compared to 2019. The Village is estimating the 2021
budget to remain flat with the 2020 budget at $42,000.
Accounts for collections of a tax imposed by the Village upon the use and privilege of renting, leasing or
letting of rooms in a motel or hotel in the Village at the rate of 6.0% of the gross room sale revenues from such rental, leasing or letting, exclusive of revenues received from food, beverage and other sales. A 5.0% tax was first implemented by the Village in May of 1985. The Village Board agreed to increase the tax from 5.0% to 6.0% in February of 2008. There are seven hotels and motels that remit this tax to the Village on a
monthly basis.
Business District Tax 410330 2020 Budget 2021 Budget $42,000 $42,000
Hotel Room Tax 410410 2020 Budget 2021 Budget
$1,313,814 $925,026
11
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Hotel Room Tax receipts have seen a sharp decline through the first seven months of 2020. As a result of the sharp drop in travel demand from COVID-19, occupancy rates have declined at all of the hotels and
motels located in the Village. Although the Village anticipates a decline in revenue to $600,000 in 2020, the Village is anticipating an increase in 2021 over the 2020 estimate as the pandemic-related restrictions are lessened through the Restore Illinois Plan. The 2021 budget of $925,026 is the average of the 2019 actual ($1,250,053) and 2020 estimate ($600,000).
Accounts for collections of a 4.0% tax imposed by the Village upon the admission fee or charge upon every amusement patron for the privilege of admission to any qualifying amusement in the Village. The Village
Board adopted the Amusement Tax in January of 1998. Currently, only the ArcLight Cinema remits the tax
to the Village on a monthly basis. Due to COVID-19, no tax receipts were collected by the Village for the months of March and April. As of June of this year, receipts are down by 75% compared to the prior year. The Village is anticipating receipts to rebound slightly in 2021 but to still be considerably less than the 2019 amount of $99,781. The 2021 budget of $62,363 is based on the 2019 actual of $99,781 and 2020
estimate of $20,000.
Accounts for miscellaneous taxes that cannot be classified elsewhere, including an annual distribution of
Charitable Games and Pull Tabs/Jar Games tax and license fees from the Illinois Department of Revenue. The 2021 budget of $1,000 is based on actual receipts from the previous three years.
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2016 2017 2018 2019 2020 Estimate 2021 Budget$973,344$1,030,331$1,226,717$1,250,053$600,000$925,026Hotel Room Tax Year-by-Year Comparison
Amusement Tax 410420 2020 Budget 2021 Budget
$110,000 $62,363
Miscellaneous Tax 410490 2020 Budget 2021 Budget
$1,000 $1,000
12
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Licenses & Permits
Accounts for purchases of licenses to operate a business within the Village. The Business License account consists of a $45.00 fee for new businesses and a $95.00 fee for restaurants (in addition to the annual $95.00 health inspection fee). Business licenses are required for all businesses which have locations within the
corporate limits of the Village. Effective January 1, 2017, Glenview businesses are no longer required to annually renew their business licenses. The license fee is only required for new businesses. The Village is estimating $12,000 in receipts for 2020 based on year-to-date activity and analysis of previous years. As the Village anticipate receipts to rebound next year, the 2021 budget has been kept flat with the 2020 budget
at $16,000.
Accounts for restaurant inspection fees, which are $95.00 annually. The invoices for these inspections are
typically mailed out by the Village near the end of the year. The 2021 budget was kept flat with the 2020 budget of $12,350.
Accounts for purchases of liquor licenses. Liquor license renewal forms are mailed out by the Village near the end of the year. Liquor license annual fees range from $550.00 to $2,400.00. All fees are listed in Chapter 30 of the Village’s municipal code. The Village is budgeting $200,000 for 2021, which is flat with the 2020 budget. Although receipts are estimated to drop in 2020 due to the impact of COVID-19, the
Village is anticipating an increase in 2021. The 2021 budget has been kept flat with the 2020 budget at $200,000.
Accounts for contractor license registrations. General Contractor License annual Fees are $50.00, while Demolition License Fees are $35.00. Receipts are not consistent and can vary on a year-to-year basis. 2020 is trending lower than what was budgeted, likely due to COVID-19. As the Village is anticipating an increase in receipts in 2021, the 2021 budget was kept flat with the 2020 budget at $25,000.
Accounts for purchases of oversized vehicle permits. Permit costs vary depending on the weight of the
vehicle and the trip duration. All fees are listed in Chapter 30 of the Village’s municipal code. As the year-
to-date 2020 receipts have not been impacted by COVID-19, the 2021 budget has been kept flat with the 2020 budget of $16,000.
Business License 420110 2020 Budget 2021 Budget
$16,000 $16,000
Health Inspections 420115 2020 Budget 2021 Budget
$12,350 $12,350
Liquor License 420120 2020 Budget 2021 Budget
$200,000 $200,000
Contractors’ License 420130 2020 Budget 2021 Budget
$25,000 $25,000
Oversized Vehicle Permits 420210 2020 Budget 2021 Budget
$16,000 $16,000
13
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for purchases of building permits for any work in connection with the construction, erection, enlargement, remodeling, altering, repairing, raising, lowering, underpinning, moving or wrecking of any building or structure. The 2021 budget is up 32.99% from the projected 2020 amount of $1,660,000. This large increase is due to several large, one-time construction projects that are scheduled to take place in 2021.
2016 2017 2018 2019 2020 Estimate
2021 Budget
Building Permits Revenue $1,655,399 $2,018,060 $2,335,045 $1,438,691 $1,660,000 $2,207,676
Percentage Change (34.92%) 21.91% 15.71% (38.39%) 15.38% 32.99%
Accounts for engineering review fees. The fee is calculated as 1% of engineering costs estimate, with a $200.00 minimum for the first three lots and $100.00 for every lot greater than three lots. Based on an analysis of previous years, the Village’s 2021 budget for Engineering Review Fees is $212,716. 2020 year-to-date receipts have not seen a COVID-19 impact as of yet.
Fines & Fees
Accounts for traffic fines issued by the Village and the monthly traffic fines distribution from the Clerk of
the Circuit Court of Cook County. The 2021 budget of $20,000 is lower than what was budgeted in 2020 due to COVID-19.
Accounts for the Clerk of the Circuit Court of Cook County’s monthly distribution of DUI court fines. The 2021 budget has been kept flat with the 2020 budget at $14,000.
Accounts for court fines and fees from the Village’s Administrative Adjudication process. The Village’s Administrative Adjudication, or hearing, process is a quasi-judicial tribunal for the expedient, independent and impartial adjudication of municipal ordinance violations that were previously heard only in the Cook
County Circuit Court. In 2011, the Village Board adopted Ordinance 5454 that amended Chapter 2 of the
Glenview Municipal Code, which added Article VII, establishing the office of Administrative Adjudication. The Administrative Hearing process is independent from Village departments that investigate, initiate and prosecute Code violations. It hears cases involving Building Code violations, Fire Code violations,
Building Permits 420310 2020 Budget 2021 Budget $2,451,043 $2,207,676
Engineering Review Fee 420315 2020 Budget 2021 Budget $212,716 $212,716
Traffic Fines 430110 2020 Budget 2021 Budget
$100,000 $80,000
DUI Court Fines 430160 2020 Budget 2021 Budget $14,000 $14,000
Other Fines 430290 2020 Budget 2021 Budget $32,778 $31,500
14
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
unlicensed businesses, health and sanitation, parking, inappropriate conduct and other ordinance matters involving the quality of life in the Village. Revenue for this account fluctuates and is dependent on the number of court cases during a given year. The Village is forecasting the 2021 budget to decrease slightly from the 2020 budget to $31,500.
Charges for Services
Accounts for yard waste sticker sales. Landscape waste stickers should be attached to 30-gallon paper yard
waste bags. Effective January 1, 2018, stickers cost $3.05 each and can be purchased at the Village Hall
and various other locations in Glenview. Stickers can also be purchased online at Groot’s website. The budget is based on previous year activity and is a slight decrease compared to the 2020 estimate.
Accounts for waste management fees from Groot Industries, Inc. Groot collects a contract service charge plus a $6.05 monthly SWANCC fee from each residential customer. Only the $6.05 monthly SWANCC fee is remitted to the Village; Groot keeps the contract service charge. Groot remits the payments to the Village
on a quarterly basis. The Village is anticipating receipts to remain at the same level as the previous few
years. COVID-19 has not impacted Tipping Fee revenue. Through the first six months of 2020, receipts are 0.14% higher than the same period in the previous year. The 2021 budget has been kept flat with the 2020 budget at $890,000.
2016 2017 2018 2019 2020 Estimate
2021 Budget
Tipping Fees $848,417 $892,642 $890,300 $887,608 $890,000 $890,000
Percentage Change (3.30%) 5.21% (0.26%) (0.30%) 0.27% -
Accounts for a hosting fee that the Village receives from SWANCC on a monthly basis to operate a transfer station in Glenview. SWANCC pays the Village $0.40 per ton of municipal solid waste coming into the Glenview Transfer Station. Recycling is not counted in this calculation. The Village’s 2021 budget and 2020 estimate have both been kept flat with the 2020 budget.
Accounts for fees charged to process applications. The 2021 budget, which is based on the previous three years of actual receipts, is a decrease from the 2020 budget. Receipts have declined in 2020 due to COVID-
19.
Yard Waste Sticker Sales 440220 2020 Budget 2021 Budget
$3,500 $3,000
Tipping Fees 440230 2020 Budget 2021 Budget $890,000 $890,000
Host Community Revenue 440240 2020 Budget 2021 Budget
$116,227 $116,227
Planning Application Fee 440410 2020 Budget 2021 Budget
$8,000 $5,500
15
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for various reimbursements and refunds. Revenue in this account is typically offset by a correlating expenditure. Reimbursements vary on a year-to-year basis and are difficult to estimate. The 2021 budget is a $20,000 increase over the 2020 budget due to anticipated additional reimbursement for
Village personnel training.
Accounts for false alarm fees. If the Village of Glenview Police Department responds to more than three
residential false burglar alarms per residential system at the same premises within any twelve month period, the owner/lessee of such residential burglar alarm system shall pay the Village $50.00 for alarms numbered four through eight, and $100.00 for each subsequent alarm. With regard to alarms for commercial premises, there is a flat charge of $25.00 per false burglar alarm after the third false burglar alarm. The Village anticipates a decrease in the 2020 estimate compared to prior years due to COVID-19 and then an increase
in 2021. The 2021 budget is kept flat with the 2020 budget at $9,000.
Accounts for police supplementary services provided by the Village’s Police Department to the public. These services may include police officers assigned to special events, traffic control or special escorts. 2020 receipts are trending lower than the prior year due to COVID-10. These services vary on a year-to-year basis depending on the amount of events held during the year that the services are requested at. As there will likely be fewer events were the supplementary services are needed due to COVID-19, the 2021 budget is kept flat with the 2020 estimate at $175,000.
Accounts for monthly 9-1-1 surcharge distributions from the Illinois Comptroller. This surcharge covers
the costs of Glenview providing 9-1-1 emergency response services to its residents. In July of 2017, Illinois House and Senate lawmakers passed HB1811, which increased the fee that phone user’s pay for 9-1-1 service to $1.50 per month per line from $0.87. Telecommunications companies impose the 9-1-1 fees on
their customers and then remit the collected fees to the Illinois Comptroller. The current 9-1-1 surcharge rate of $1.50 per device (which was increased from $.87 per device effective January 1, 2018 in an effort to fund the transition to Next Generation 9-1-1 and also cover increasing costs) is scheduled to sunset on December 31, 2021. Legislation was passed in 2020 to extend the original sunset
of December 31, 2020. The 2021 budget has been kept flat with the 2020 budget and 2020 estimate at
$1,020,000.
Reimbursements 440425 2020 Budget 2021 Budget $60,000 $80,000
Alarm Monitoring Charge 440510 2020 Budget 2021 Budget
$9,000 $9,000
Police Extra Duty 440540 2020 Budget 2021 Budget
$235,400 $175,000
911 Surcharge 440605 2020 Budget 2021 Budget
$1,020,000 $1,020,000
16
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for billing for the ambulance services. The Village’s Fire Department provides emergency medical services to residents and businesses residing in the Village and its unincorporated areas. The department operates two paramedic ambulances 24 hours per day and one paramedic ambulance 12 hours per day, during peak hours from 7 a.m. to 7 p.m. On average, the department responds to 4,800 requests for emergency medical services annually.
The ambulance transport fees increase 3% annually and are approved by the Village Board as part of the fee ordinance. The current fees, as reflected in the Village’s municipal code, are included below:
Ambulance Transport Fees
2020 2021 (Estimate)
Resident $1,093.54 Resident $1,126.35
Non-Resident $1,231.96 Non-Resident $1,268.92 Per Mile of Transport $13.84 Per Mile of Transport $14.26
The budget of $1,764,534 is based on historical reimbursements while also factoring in the decline in reimbursements due to the pandemic in 2020.
Accounts for animal impound and animal impound redemption fees. Animal impound fees are $50.00 per day and animal impound redemption fees are $10.00. There is no charge for animal/pet identification tags. The budget of $1,000 is based on the previous three years of receipts.
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2016 2017 2018 2019 2020 Estimate 2021 Budget$638,649$630,405$1,042,664$1,050,063$1,020,000$1,020,000911 Surcharge Year-by-Year Comparison
Insurance Reimbursement (Ambulance Billing) 440615 2020 Budget 2021 Budget $1,739,864 $1,764,534
Dog Impounding Fees 440625 2020 Budget 2021 Budget $1,000 $1,000
17
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounted for reimbursements from Lake Bluff, Lake Forest and Highland Park for their portion of the Code Red contract payment. Code Red is a high-speed mass notification platform. The transition to RAVE Alert in 2019 eliminated Code Red.
Accounts for lease payments for the Village’s cell towers and gun firing range. The cell towers are leased by Sprint, T-Mobile, SiriusXM, Verizon and AT&T. Depending on the lease agreement, payments are made
either on a monthly or annual basis. The Cell Towers are used for the operation of radio equipment, antennas
and other equipment for transmitting and receiving communication signals. The Village lease agreements are with AT&T, Sprint, T-Mobile, Verizon and XM Satellite. The budget, which is based on the scheduled lease payments due to the Village, is $979,881.
Accounts for fees paid to hold special events. Any outdoor event conducted on Village owned, leased or maintained property and any indoor or outdoor event that has a significant impact on the community are
considered special events. The budget of $1,000 is based on the previous three years of activity.
Accounts for court supervision fees distributed by the Clerk of the Circuit Court of Cook County on a
monthly basis. The budget of $6,000 is based on previous year activity.
Accounts for reimbursement for the Ground Emergency Medical Transport (GEMT) reimbursement
program which will provide increased cost reimbursement to the Village for services related to Medicaid ambulance transports provided by the Village. The Village anticipates to receive reimbursement of $30,000 in 2021.
Accounts for fees charged for use of the Village’s copier or scanner. As no fees have been collected since 2017, the budget is $0.
Fire Communications Subscription Service 440630 2020 Budget 2021 Budget $15,889 $0
Lease Fees 440635 2020 Budget 2021 Budget
$938,567 $979,881
Special Event Fees 440650 2020 Budget 2021 Budget $1,000 $1,000
Supervision Fees 440655 2020 Budget 2021 Budget
$8,069 $6,000
Ground Emergency Medical Transport 440660 2020 Budget 2021 Budget
$0 $30,000
Copies 440820 2020 Budget 2021 Budget
$3,500 $0
18
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Intergovernmental
Accounts for Personal Property Replacement Tax (PPRT) distributions from the Illinois Department of Revenue. PPRT are revenues collected by the State and paid to the Village to replace money that was lost when the State discontinued local municipalities’ authority to impose personal taxes on corporations,
partnerships and other business entities. Tax receipts are distributed in eight installments: January, March, April, May, July, August, October and December. During the past several years the State has continued to divert millions of dollars away from the PPRT revenues and there has been local legislative pressures to fight to retain this funding. Due to the significant decrease in consumer purchasing and the economic
downtown caused by government efforts to contain COVID-19, the Village is estimating 2020 receipts to
come in 16% lower than the 2019 receipts. The 2021 budget of $185,434 is an 11% decrease from the 2020 estimate due to continued pandemic-related economic downturns.
Accounts for monthly Income Tax distributions from the Illinois Department of Revenue. 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.
2016 2017 2018 2019 2020 Estimate 2021 Budget Income Tax Revenue $4,293,596 $4,075,812 $4,508,718 $5,014,901 $5,047,920 $4,409,919
Percentage Change (11.15%) (5.07%) 10.62% 11.23% 0.66% (12.64%)
Per Capita Basis $96.07 $90.85 $96.46 $107.29 $108.00 $94.35
As the above chart indicates, the Village expects income tax revenue to decrease by 4.93% during 2020.
The decrease is due to the pay cuts, furloughs, and work-hour reductions in response to the COVID-19
$0
$50,000
$100,000
$150,000
$200,000
$250,000
2016 2017 2018 2019 2020 Estimate 2021 Budget$214,012$248,714$203,235$248,039$208,352$185,434Property Replacement Tax Year-by-Year Comparison
Property Replacement Tax 450105 2020 Budget 2021 Budget
$213,000 $185,434
State Income Tax 450110 2020 Budget 2021 Budget
$4,907,700 $4,409,919
19
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
pandemic. Additionally, income for corporations and trusts is anticipated to decrease significantly. The budget of $4,409,919 in 2021 is a decrease from both 2019 actuals and the 2020 projection due to the continued effects of the pandemic and no anticipated additional federal unemployment supplement. Most unemployment claimants temporarily received a $600 weekly supplement from the federal government. A significant portion of claimants’ unemployment insurance actually exceeded their pre-unemployment
earnings. Since Illinois fully taxes unemployment benefits, the high unemployment rate did not significantly
affect the Income Tax distribution until the supplement expired in July 2020. Staff is closely monitoring any new legislation that potentially extends the weekly federal unemployment assistance past July. It is important to also note that in November 2017, the Village completed a Special Census with the U.S.
Census Bureau as there were geographic areas within the Village that had seen significant new residential development over the past several years. As a result of this Special Census, the Village population increased by 2,048 to 46,740 (see chart below) which will provide additional income tax revenue on the per capita basis.
Village Population
January 2010 to November 2017 44,692
December 2017 to Present 46,740
Accounts for monthly Use Tax distributions from the Illinois Department of Revenue. Use tax is a tax
imposed on the privilege of using, in Illinois, any item of tangible personal property that is purchased
anywhere at retail. In most instances, registered retailers act as the collectors of use tax and pay the tax to the Illinois Department of Revenue when they file their monthly sales tax return. The Illinois Department of Revenue then distributes 20.00% of the collections for general merchandise and 100.00% of the collections on qualifying food, drugs and medical appliances to local governments on a per capita basis.
In June 2019, the Leveling the Playing Field for Illinois Retail Act was signed into law by Gov. Pritzker. Starting on January 1, 2020, marketplace facilitators such as Amazon are required to collect the 6.25% Use Tax on marketplace sales from certain retailers. Starting on January 1, 2021, marketplace facilitators and eligible remote retailers are required to collect both Illinois’ 6.25% Retailer’s Occupation Tax (ROT) and
any locally imposed ROT, instead of the 6.25% Use Tax, on online purchases from sellers based on where
the product is delivered. This change could result in a decrease in Use Tax receipts and a corresponding increase in Sales Tax receipts for the Village. However, the impact on the Village is not possible to predict at this time due to the differences in how Use Tax and Sales Tax receipts are distributed to local governments. Additionally, it is not clear how this legislation will withstand a possible legal challenge. Use Tax has experienced growth during the pandemic because of the significant changes in consumer
purchasing behavior. Use Tax receipts are expected to moderate for the remainder of 2020 and through 2021, albeit at a higher growth rate than prior to COVID-19 due to new purchasing habits. The 2021 budget of $1,851,371 is a 7.5% increase over the 2020 projection.
2016 2017 2018 2019 2020 Estimate 2021 Budget Local Use Tax Revenue $1,085,498 $1,172,235 $1,373,010 $1,577,084 $1,722,369 $1,851,371
Percentage Change 9.20% 7.99% 17.13% 14.86% 9.21% 7.49%
Per Capita Basis $24.29 $25.87 $29.38 $33.74 $36.85 $39.61
Local Use Tax 450115 2020 Budget 2021 Budget
$1,495,680 $1,851,371
20
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for payments to the Village by Glenbrook Fire Protection District for fire suppression services, and emergency medical services. The Village calculates the amount due based on the EAV and submits an invoice to the Fire District on an annual basis. The budget is based on what the Village has historically
billed the Glenbrook Fire Protection District. The estimated 2020 revenue increased to $2,426,388 largely
due to an increase in the actuarial required Village pension contribution, which is budgeted in the Fire Department’s Corporate Fund budget. This increase was due to a change in the pension funding policy adopted by the Village board in 2019 from a closed policy to an open policy.
2016 2017 2018 2019 2020 Estimate 2021 Budget
Glenbrook Fire Services $2,342,799 $3,446,197 $2,220,662 $2,230,919 $2,426,388 $2,450,000
Accounts for the Village of Golf fire protection service fee per an intergovernmental agreement where the
Village provides fire protection and emergency medical services to the Village of Golf. Based on the agreement between the Village and the Village of Golf, the Village of Golf will compensate the Village $143,000 for these services in 2021.
Accounts for grant proceeds, such as Illinois Comptroller Joint ETSB consolidation grants anticipated to be received in 2021.
Accounts for monthly Cannabis Tax distributions from the Illinois Department of Revenue. The first distribution for taxes collected by the State in January was received in March of this year. With the
legalization of cannabis effective January 1, 2020 there is a new state excise tax on all adult-use cannabis
sales, and a portion of this revenue is allocated to local governments based on population. This is an allocation local governments will receive regardless of whether there is a dispensary located in the government’s jurisdiction or if the government imposes a local tax on adult-use cannabis sales. The first distribution for taxes collected by the State in January was received in March of this year. Collections
through the first seven months of 2020 total $19,963.60. The Village is budgeting $42,066 for 2021.
Accounts for the Village of Lincolnwood’s use of the Village’s sanitarians for health inspections at the rate
of $80 per inspection, re-inspection, complaint or complaint re-inspection per the memorandum of understanding between the two villages dated March 1, 2015. The Village of Lincolnwood is billed by the
Glenbrook Fire Protection District 450120 2020 Budget 2021 Budget $2,250,000 $2,450,000
Village of Golf Fire Protection 450125 2020 Budget 2021 Budget
$143,000 $143,000
Grant Proceeds 450135 2020 Budget 2021 Budget $65,878 $250,000
State Cannabis Tax 450140 2020 Budget 2021 Budget $0 $42,066
Village of Lincolnwood Inspections 450151 2020 Budget 2021 Budget
$22,000 $15,000
21
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Village every six months. Based on actual previous year receipts and the impact that COVID-19 will have on inspections, the Village’s 2021 budget of $15,000 is a decrease from the 2020 budget.
Accounts for the Village of Morton Grove’s use of the Village’s sanitarians for health inspections at the
rate of $80 per inspection, re-inspection, complaint or complaint re-inspection per the memorandum of understanding between the two villages dated May 9, 2016. The Village of Morton Grove is billed by the Village every four months. Based on actual previous year receipts and the impact that COVID-19 will have
on inspections, the Village’s 2021 budget of $15,000 is a decrease from the 2020 budget.
Accounts for make-whole payments from the Special Tax Allocation Fund (TIF). In 1993, Congress shut
down the Glenview Naval Air Station, which resulted in the Village inheriting responsibility. After due
consideration, the Village decided to act as the master developer of the site, now named “The Glen.” A key part of the financial strategy to pay for redevelopment by using revenues generated from the base was the establishment of a TIF district. Village Trustees worked with State legislator to create the TIF under an
Illinois military base closure TIF law, which labeled any military base closure in Illinois greater than 500
acres as being blighted and eligible for TIF dollars. As the TIF district population grew, it placed increasing demands on local entities such as parks and schools. Yet these entities received no increase in property tax revenue to cover rising service costs. Thus, language was included in the TIF law that allowed the Village to provide “make-whole” payments (a portion of the
new property taxes) to these jurisdictions to cover these growing costs. These payments are now made annually to six jurisdictions that serve The Glen, including: High School District 225, Village of Glenview, Glenview School District 34, Glenview Park District, Glenview Library and Northbrook/Glenview School District 30. The budgeted make-whole payment for 2021 is $1,652,893.
Accounts for quarterly payments received by the Village for providing emergency 911 dispatching services to other municipalities’ residents and businesses. The Village currently has dispatch service agreements
with the following municipalities: Grayslake, Highland Park, Highwood, Lake Bluff, Lake Forest, Morton Grove, Niles, Glencoe, Kenilworth, Northfield, Winnetka, Lindenhurst and Wilmette. The budget of $7,044,523 is based on the agreed upon payment schedules with each municipality for the dispatch services that the Village provides.
The State of Illinois passed Public Act 99-0006 (Act) on June 29, 2015. The Act requires all communities
with populations of less than 25,000 to consolidate their emergency telephone system boards with other communities that either alone, or in combination, exceed the 25,000 population threshold. The Village operates a Joint Emergency Telephone System Board (Joint ETSB) with the above municipalities.
Village of Morton Grove Inspections 450152 2020 Budget 2021 Budget
$20,000 $15,000
Make-Whole Revenue 450165 2020 Budget 2021 Budget
$1,636,528 $1,652,893
Outsourced Dispatch Revenue 450170 2020 Budget 2021 Budget
$7,153,666 $7,044,525
22
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Investment Income
Accounts for interest income from the Village’s savings accounts at Glenview State Bank. The revenue from this account is dependent on short-term interest rates and investable funds. Based on the anticipated interest rates and investable funds, the Village’s budget is $75,000.
Accounts for interest income for the savings account and the investments of certificates of deposits,
treasuries and securities through PMA, Inc. and Illinois Funds. Interest from the Cook County Treasurer
(property taxes) is also recorded to this account. Benchmark interest rates have been drastically cut in order to help stimulate the economy in response to COVID-19. As a result, the 2021 budget of $300,000 is significantly lower than the 2020 budget.
Other Revenues
Accounts for franchise gas payments to the Village. The payment is currently only made by Nicor Gas on
an annual basis, and is typically received in January each year. The payment is calculated by taking the
Village’s therm allocation of 74,692 (based on the Village’s population) and multiplying it by the rolling three-year average of gas costs rate. The Village Board adopted an ordinance granting Nicor the right to construct, operate and maintain a gas distribution system in the Village for a term of 50 years from July 2, 1973. The 2021 budget of $35,000 is based on prior year payments.
Accounts cable franchise payments to the Village. According to Sec. 74-6. Of the Village’s Municipal Code, “any telecommunications carrier or provider that desires to construct, install, operate, maintain or
locate telecommunications facilities in any public way or other was for the purpose of providing cable service to persons within the Village shall first obtain a cable franchise from the Village.” The payment is currently made by AT&T, Wide Open West and Comcast on a quarterly basis. The Village has received a nearly identical amount through the first two quarter of 2019 compared to the previous year. The Village
does not anticipate a large fluctuation in payment amounts and therefore is keeping the budget flat with
2019 actuals at $815,311.
Interest – Savings 460110 2020 Budget 2021 Budget
$92,400 $75,000
Interest – Investment 460120 2020 Budget 2021 Budget
$537,000 $300,000
Franchise Tax – Nicor 470110 2020 Budget 2021 Budget
$35,449 $35,000
Franchise Tax – Cable 470120 2020 Budget 2021 Budget
$800,000 $815,311
23
Village of Glenview, Illinois – 2021 Budget Corporate Fund Revenues
Accounts for a $60.00 bidder fee paid by vendors when making a bid for a project. As there were no feeds paid in 2019 or through the first seven months of 2020, the Village is budgeting $0 for Bidders’ Fees in 2021.
A portion of the revenue in this account comes from electronic citation fees from the Clerk of the Circuit
Court, fees for FOIA requests, and other revenues that tend to be one time in nature. Additionally in 2019
there is a one-time sales tax recognition of $700,000. This amount is due to an adjustment prompted by the Illinois Department of Revenue’s communication of a previous sales tax payor multi-year revision. The 2021 budget of $60,000 is based on prior year activity. Contributions & Transfers
Accounts for payments from the Glenview Public Library in exchange for administrative and maintenance
support provided by the Village. Glenview Public Library pays the Village for the cost of these services on
a monthly basis. The 2021 budget of $132,318 is a 2% increase over the 2020 budget.
Accounts for transfer from the Wholesale Water Fund for the reallocation of wholesale water costs.
Accounts for transfers from the Insurance & Risk Fund.
Bidders’ Fees 470915 2020 Budget 2021 Budget $1,000 $0
Miscellaneous Revenue 470999 2020 Budget 2021 Budget
$58,939 $60,000
Administrative Charges – Library 480350 2020 Budget 2021 Budget
$129,724 $132,318
Transfer from Wholesale Water Fund 490520 2020 Budget 2021 Budget
$325,000 $325,000
Transfer from Insurance Fund 490630 2020 Budget 2021 Budget
$250,000 $250,000
24
Village of Glenview, Illinois - 2021 Budget Transfers Out
Corporate Fund Transfers
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Transfers Out
590310 - Transfer To CPBS 2,228,989 2,209,982 2,209,982 2,213,032 3,050
590410 - Transfer To Capital Projects Fund 10,750,000 11,000,000 10,000,000 6,500,000 (4,500,000)
Total Transfers Out 12,978,989 13,209,982 12,209,982 8,713,032 (4,496,950)
Corporate Fund Transfers Out
25
Village of Glenview, IL – 2021 Budget Transfers Out
Transfers Out
Accounts for the transfer to move property tax revenue to the correct fund to pay the General Obligation Refund Bond Series 2012B and the General Obligation Bond Series 2013A. On December 18, 2012, the
Village issued the 2012B bonds in the amount of $14,575,000. This debt helped finance the construction of the Municipal Building, which was originally planned to be used as the Village’s Police Station. On December 19, 2013, the Village issued the 2013A bonds in the amount of $6,065,000. This second debt issuance was issued for the purpose of financing the Municipal Building expansion, including the Village Hall relocation.
The Corporate Fund transfers out all property taxes received for the 2012B and 2013A bonds to the Corporate Purpose Bonds Fund where it is recorded as revenue. The Corporate Purpose Bonds Fund then makes the debt service payments. The 2021 budget, which is based on the agreed upon debt repayment
schedule, is $1,785,900 for the 2012B bonds and $427,132 for the 2013A bonds.
Debt Issuance 2021 Budget
General Obligation Refund Bond Series 2012B $1,785,900
General Obligation Bond Series 2013A $427,132
Total $2,213,032
Accounts for the transfer to support the annual Capital Improvement Program. The budgeted 2021 transfer
is the on-going amount to the Capital Projects Fund of $6,500,000. The 2021 budget is less than the 2020 budget as a result of a one-time transfer of $4,500,000 from appropriated prior year fund balance in 2020.
Transfer to Corporate Purpose Bonds Fund 590310 2020 Budget 2021 Budget
$2,209,982 $2,213,032
Transfer to Capital Projects Fund 590410 2020 Budget 2021 Budget
$11,000,000 $6,500,000
26
Village of Glenview, Illinois - 2021 Budget VMO
VMO
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel 6,972,804 7,875,824 7,399,338 7,678,776 (197,048)
Contractual 4,459,100 5,024,911 4,654,310 4,318,653 (706,258)
Commodities 111,788 92,904 71,965 85,938 (6,966)
Other Charges 406,943 613,896 276,574 254,235 (359,661)
Interfund Charges 1,791,664 1,697,856 1,697,856 1,791,966 94,110
VMO Total 13,742,299 15,305,391 14,100,043 14,129,567 (1,175,824)
Village Manager's Office Summary
27
Village of Glenview, Illinois - 2021 Budget VMO
VMO
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 3,982,865 4,183,458 4,140,591 4,220,976 37,518
511120 - Part Time Salaries 279,000 254,967 210,418 275,452 20,485
511210 - Overtime Salaries 1,018,724 1,076,466 780,404 840,123 (236,343)
511230 - Holiday Pay 75,422 90,216 87,285 89,681 (535)
511240 - Longevity Pay 17,869 22,610 22,610 23,672 1,062
511270 - Vacation Buy Back 20,239 27,500 26,794 27,450 (50)
511280 - Sick Buy Back 295 - - - -
511285 - Sick Leave Incentive 5,040 - 3,378 - -
512110 - Deferred Comp 10,118 10,319 10,236 18,820 8,501
512120 - Auto Allowance 19,452 19,368 19,070 24,768 5,400
514110 - FICA Payments 381,650 444,694 416,219 440,848 (3,846)
514210 - IMRF Payments 521,399 712,857 676,572 680,952 (31,905)
514410 - Health Insurance 639,251 704,409 704,409 700,194 (4,215)
515300 - Incentives And Recognition 1,480 3,460 2,970 2,200 (1,260)
515305 - Bonus Program - 325,500 298,382 333,640 8,140
Total Personnel 6,972,804 7,875,824 7,399,338 7,678,776 (197,048)
Contractual
521171 - Economic Development Agreement 2,994,614 3,140,198 2,888,433 3,004,262 (135,936)
521172 - Business District Distribution 29,461 23,500 29,000 30,000 6,500
521180 - Contractual Settlements 2,038 1,200 4,265 1,200 -
521230 - Medical Services 928 5,075 3,075 675 (4,400)
521275 - Special Appropriations 316,424 360,095 360,095 387,510 27,415
521290 - Other Professional Service 410,939 287,187 190,312 179,394 (107,793)
521510 - Court Reporting Services - 500 250 500 -
521520 - Legal Service/Retainer 366,000 324,000 324,000 324,000 -
521540 - Outside Litigation 32,143 82,500 53,254 38,000 (44,500)
521550 - Prosecutor Service/Retainer 33,802 48,000 72,000 58,625 10,625
522125 - Dues, Memberships, Subscriptions 36,373 41,382 42,185 42,607 1,225
522145 - Postage 62,816 72,974 72,151 68,670 (4,304)
522150 - Printing And Publishing 29,129 35,610 37,815 32,820 (2,790)
522155 - Rentals 3,447 3,448 3,448 3,448 -
522230 - Equipment Maintenance 110,969 570,652 564,407 124,695 (445,957)
523020 - Selection & Promotions 10,023 19,100 6,427 13,891 (5,209)
523030 - Trustee Expenses 11,122 9,490 3,193 8,356 (1,135)
524010 - Association Fees Lot 16 8,873 - - - -
Total Contractual 4,459,100 5,024,911 4,654,310 4,318,653 (706,258)
Commodities
531080 - Electronic Eqpt & Supplies 1,538 2,250 2,050 3,325 1,075
531110 - General Office Supplies 19,419 19,250 13,000 2,575 (16,675)
531140 - Meeting Supplies 698 - - - -
531225 - Traffic Control Supplies 1,116 1,600 912 912 (688)
531230 - Uniforms/Shoe 23,950 26,700 24,056 25,700 (1,000)
535050 - Other Supplies/Tools 65,067 43,104 31,947 53,426 10,322
Total Commodities 111,788 92,904 71,965 85,938 (6,966)
Village Manager's Office Line Item Budget
28
Village of Glenview, Illinois - 2021 Budget VMO
VMO
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Other Charges
540070 - Contingencies - 400,000 200,000 200,000 (200,000)
540190 - Other Expenses - 8,725 10,250 1,725 (7,000)
540195 - Bad Debt Expense 1,104 10,000 5,000 5,000 (5,000)
540280 - Reimbursable Expense 325,326 - - - -
540300 - Training 64,622 152,571 31,324 26,935 (125,636)
540305 - Tuition Reimbursement 13,959 40,000 30,000 20,000 (20,000)
540310 - Travel Reimbursement 1,932 2,600 - 575 (2,025)
Total Other Charges 406,943 613,896 276,574 254,235 (359,661)
Interfund Charges
560010 - CERF Charges 284,698 293,374 293,374 293,374 -
560040 - FRRF Charges 207,300 285,435 285,435 285,435 -
560070 - General Liability Insurance 642,106 619,911 619,911 723,651 103,740
560090 - MERF Charges 816 - - - -
560100 - Risk Management Fixed Charges 656,744 499,136 499,136 489,506 (9,630)
Total Interfund Charges 1,791,664 1,697,856 1,697,856 1,791,966 94,110
VMO Total 13,742,299 15,305,391 14,100,043 14,129,567 (1,175,824)
29
Village of Glenview, IL – 2021 Budget VMO
Village Manager’s Office
The Village Manager’s Office (VMO) provides overall coordination of municipal functions while operating
with a structure of two divisions (Administration and Joint Dispatch). The Department includes the Village
Manager, appointed by the Board of Trustees, who is the Chief Administrative Officer of the Village of
Glenview and is responsible for implementing policies established by the Village Board. All Village
departments are under the administrative authority of the Village Manager. These functions are primarily
accounted for in the Corporate, Water and the Insurance and Risk Funds.
The Village Manager’s Office is staffed with ten (10) full-time and one (1) part-time in Administration
(Village Manager, Deputy Village Manager, Assistant Village Manager, (2) Assistants to the Village
Manager, Deputy Village Clerk/Executive Assistant, Special Projects Manager, Human Resources (HR)
Generalist, Cable TV Coordinator, Cable Production Assistant, and Communications Manager) and 45 full-
time and 8 part-time in Joint Dispatch (Director of Public Safety Support Services, Deputy Director of
Public Safety Support Services, Quality Assurance Training Supervisor, Application Support Specialist, six
(6) Shift Supervisors, 35 Telecommunicators, and eight (8) part-time Telecommunicators).
Personnel Expenditures
Accounts for the salary expense of the full-time employees in the Village Manager’s Office. The 2021
budget includes a 2.5% merit pay pool for non-union employees. There is a net decrease of two
telecommunicator positions and one Assistant to the Village Manager position in the 2021 budget vs. the
2020 budget.
Salary Allocation by Fund
Position Corp STAF Water
Wholesale
Water
Sanitary
Sewer
Ins.
&
Risk FRRF
Village Manager 94% - - 6% - - -
Deputy Village Manager 70% 30% - - - - -
Assistant Village Manager 70% - - - - 30% -
Special Projects Manager 90% - 10% - - -
Deputy Village Clerk/Exec
Assistant 100% - - - - - -
Director of Public Safety Support 100% - - - - - -
Deputy Director of Public Safety
Support 100% - - - - - -
New World Application Support 100% - - - - - -
QA Training Supervisor 100% - - - - - -
(6) Shift Supervisor 100% - - - - - -
(35) Telecommunicator 100% - - - - - -
(2) Assistant to the Village
Manager 40% - 30% 5% 5% 15% 5%
Cable TV Coordinator 100% - - - - - -
Cable Production Assistant 100% - - - - - -
Human Resources Generalist 70% - - - - 30% -
Regular Salaries 511110 2020 Budget 2021 Budget
$4,183,458 $4,220,976
30
Village of Glenview, IL – 2021 Budget VMO
Accounts for the salary expense of the Village President, six (6) Trustees, Communications Manager, and
eight (8) PT Telecommunicators. The 2021 budget includes a 2.5% merit pay pool for non-exempt part-
time employees.
Accounts for the overtime salaries associated with Joint Dispatch for Telecommunicators and supervisors,
GVTV and overtime costs incurred for special appropriations events:
Joint Dispatch Overtime:
Structured $78,840 – Overtime related to staff attending meetings, training, drills, festivals, public
education events, and for holiday pay for staff working their regular shift on holidays. The 2021
budgeted amount represents a 36% decrease over 2020 largely due to anticipated changes to in-
person training and meetings as a result of the coronavirus pandemic.
Hireback $190,279 –The 2021 Hireback amount is a 51% decrease from 2020 budget. The
coronavirus pandemic has resulted in some significant changes in how the center operates and
covers positions. Use of the STARCOM radio system allows Joint Dispatch to operate more
efficiently by combining talk groups and allowing minimum staffing to be adjusted as needed, based
on call volume rather than coverage. The changes made during Illinois’ Flattening (phase 2) are
being carried over into Illinois’ Recovery (Phase 3). It is expected that operational changes will
carry over into 2021. This amount may need to be reviewed and possibly adjusted if there is turnover
within the dispatch center.
FLSA $480,431 - Overtime due to being on a 12-hour schedule. Per the Fair Labor Standards Act
(FLSA), Telecommunicators must be paid overtime for every hour worked over 40 hours in a week.
Each Telecommunicator works 36-48 hour weeks each year, resulting in 208 hours of overtime pay
per employee on the 12-hour schedule).
Part Time Salaries 511120 2020 Budget 2021 Budget
$254,967 $275,452
Overtime Salaries 511210 2020 Budget 2021 Budget
$1,076,466 $840,123
Joint Dispatch $749,550
GVTV $1,373
Special Events $89,200
TOTAL $840,123
31
Village of Glenview, IL – 2021 Budget VMO
GVTV Overtime:
Afterhours and weekend coverage of special events for GVTV broadcasting in a total 2021 budget
amount of $1,373, which is based on an anticipated 60 hours of overtime for GVTV staff for
Memorial Day, July 4th and other community events that require GVTV coverage.
Community Special Events Overtime:
Overtime related to Police, Fire and Public Works work at Glenview Memorial Day Parade,
Summerfest, July 4th Festivities (Twilight Show partially offset by the Park District) Blocktoberfest,
Holiday in the Park, and two additional community events hosted by the Chamber of Commerce in
the total amount of $89,200.
Event Amount
Memorial Day Parade $1,700
Glenview Summerfest $17,500
Glenview Fourth of July (July) $37,000
Blocktoberfest (September) $16,500
Holiday in the Park $5,500
Two Planned Community Events $11,000
TOTAL $89,200
Accounts for the costs of 56 hours of holiday pay for Joint Dispatch Supervisors, full-time
Telecommunicators (per the union contract), and one part-time Telecommunicator.
‐
100,000
200,000
300,000
400,000
500,000
600,000
2017 Actual 2018 Actual 2019 Actual 2020 Est 2021 Budget
Structured 179,949 115,475 123,302 73,113 78,840
Hireback 454,869 508,469 410,907 179,767 190,279
FLSA 362,570 409,863 443,525 470,664 480,431
Joint Dispatch Overtime
2016 ‐ 2021
Structured Hireback FLSA
Holiday Pay 511230 2020 Budget 2021 Budget
$90,216 $89,681
32
Village of Glenview, IL – 2021 Budget VMO
Longevity amount is paid to non-exempt VMO employees with 7 or more years of service hired prior to
7/17/2012 per the Employee Handbook (8 employees) and to Telecommunicators hired prior to 10/1/2011
with 7 or more years of service per the union contract (8 employees). Longevity amounts are included in
union contracts and the employee handbook at a specific point in time and are increased annually based on
the annual September change in CPI. The estimated change in CPI is 1.7% based on the prior years.
Longevity is allocated across funds in the same proportions as regular salaries.
Accounts for the vacation time compensation paid to Village employees for a certain number of accrued
and unused vacation hours in accordance with union contracts and the Employee Handbook.
Accounts for a portion of the deferred compensation provided to the Village Manager (94%) and Deputy
Village Manager (70%), Assistant Village Manager (70%), and Director of Public Safety Support (100%)
at 3% of their base salary. Deferred compensation is allocated across funds in the same proportions as
regular salaries.
Accounts for a portion of the vehicle allowance provided to the Village Manager ($7,200), Deputy Village
Manager, Assistant Village Manager, and Director of Public Safety Support at $6,000 per year each, and to
the Deputy Director of Public Safety Support Services at $3,600 per year respectively. Auto allowance is
allocated across funds in the same proportions as regular salaries.
Accounts for the employer portion of FICA (Social Security (6.2%) and Medicare (1.45%)) payments for
salaries, longevity, deferred compensation, auto allowance, and the Vacation Buy Back program.
Accounts for the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension Contributions
related to the salaries, longevity, deferred compensation, and the Vacation Buy Back program for eligible
Longevity Pay 511240 2020 Budget 2021 Budget
$22,610 $23,672
Vacation Buy Back 511270 2020 Budget 2021 Budget
$27,500 $27,450
Deferred Compensation 512110 2020 Budget 2021 Budget
$10,319 $18,820
Auto Allowance 512120 2020 Budget 2021 Budget
$19,368 $24,768
FICA Payments 514110 2020 Budget 2021 Budget
$444,694 $440,848
IMRF Payments 514210 2020 Budget 2021 Budget
$712,857 $680,952
33
Village of Glenview, IL – 2021 Budget VMO
employees. The 2021 employer rate is 11.79% of IMRF wages. The 2021 rate is 3.9% lower than the 2020
rate of 12.27%.
Accounts for the employer portion of the health and dental insurance coverage for eligible participants. The
Village offers employees choices between two plans which include an HMO option and a PPO option.
Accounts for employee recognition within Dispatch. Includes supplies for National Telecommunicator
Week ($1,000), years of service recognition ($400), and purchase of holiday meals on Christmas Day and
Thanksgiving Day ($800).
Accounts for the Village-wide employee bonus program.
Contractual Expenditures
Accounts for contractual agreements for economic development.
Accounts for the tax distribution for the Chestnut/Waukegan Business District to the developer per the
incentive agreement. The 2021 budget was increased to $30,000 account for additional food and beverage
sales in the district.
Accounts for costs for legal services not related to professional legal services (i.e. county filing fees, legal
paid shipping, etc.).
Health Insurance 514410 2020 Budget 2021 Budget
$704,409 $700,194
Incentive and Recognition 515300 2020 Budget 2021 Budget
$3,460 $2,200
Bonus Program 515305 2020 Budget 2021 Budget
$325,500 $333,640
Economic Development Agreement 521171 2020 Budget 2021 Budget
$3,140,198 $3,004,262
Business District Distribution 521172 2020 Budget 2021 Budget
$23,500 $30,000
Contractual Settlements 521180 2020 Budget 2021 Budget
$1,200 $1,200
34
Village of Glenview, IL – 2021 Budget VMO
Accounts for random drug testing, fitness for duty assessments, and other tests for cause/agreements to test
for Joint Dispatch, Administrative Services, Community Development and the Village Manager’s Office.
Medical services for Public Works, Police, and Fire departments can be found in those individual
department budgets.
Function Services Qty
Unit
Cost
Total
Cost
Dispatch Random Drug Testing 4 $100 $400
Dispatch Random Drug Testing – Annual Administrative Fee 1 $275 $275
TOTAL $675
Accounts for the cost of supporting non-profits and Village-sponsored programs that benefit Village
residents. Grant applications are evaluated by a staff committee and funding recommendations are
provided to the Village Board for final review and approval.
Accounts for the service fees for outside firms and agencies that support the work of the Village Manager’s
Office Department. For a more detailed description of non-routine expenditures, please see the content
below the chart.
Function Professional Services Qty
Unit
Cost
Total
Cost
VMO
Glenkirk Recycling Agreement – Paid monthly for
removal of aluminum cans by Glenkirk residents. 4 $200 $800
VMO
Twilight Show (July 4th fireworks) Traffic Control
Vendor Agreement - to augment Police personnel for
traffic control related to the Park District fireworks
display 1 $10,815 $10,815
VMO
Other Professional Service Consultation Contracts
(see below) 12 $5,000 $60,000
VMO
Recording Secretary for regular and special Village
Board meetings 30 $300 $9,000
Communications Public Relations Consulting Services 1 $5,000 $5,000
Legal Municipal Code update 1 $5,200 $5,200
Legal Municipal Code Administration Fee 1 $1,350 $1,350
Legal
Administrative Law Judge for adult and juvenile
administrative proceedings related to legal violations 12 $1,250 $15,000
HR
Recording Secretary Board of Fire and Police
Commissioners 6 $350 $2,100
Medical Services 521230 2020 Budget 2021 Budget
$5,075 $675
Special Appropriations 521275 2020 Budget 2021 Budget
$360,095 $387,510
Other Professional Services 521290 2020 Budget 2021 Budget
$287,187 $179,394
35
Village of Glenview, IL – 2021 Budget VMO
Function Professional Services Qty
Unit
Cost
Total
Cost
Dispatch Rapid Notification license fee (see below) 1 $24,491 $24,000
Dispatch Language line translation service vendor agreement. 1 $2,000 $2,000
Dispatch Smart 911 (see below) 1 $15,546 $15,546
Dispatch Power DMS 1 $5,098 $5,098
Dispatch
ProQA Annual Software Licensing for Emergency
Medical Dispatch Programs (Medical Protocols) and
Aqua (Quality Assurance) (see below) 1 $16,660 $16,660
Dispatch
Frontline Parking and Vacation Watch system (see
below) 1 $6,825 $6,825
TOTAL $179,394
Consultation Services $60,000
From time to time, the Village works with consultants in a specialized field of work to provide data analysis,
legislative support and consultation on County, State and Federal projects that impact the residents of
Glenview. The 2021 budget was developed based on anticipated needs in addressing Federal, State and
regional initiatives.
Rapid Notification $24,000
Rapid notification systems are used to disseminate information to large groups of people via phone call,
text message, and email. Information can be for boil orders, water main breaks, missing persons, or other
information that may have a time sensitive component to the message. The Village is using Rave Alert for
rapid notification. In 2019 staff negotiated a shared purchase amongst Joint Dispatch Customers. The 2021
amount is represented as Glenview’s share of the annual licensing agreement. The total cost of Rave Alert
for all agencies in the purchase is $24,000 of which Glenview pays $3,333. Glenview pays the annual
license fees each agency and is then reimbursed by the agency for their share of the fee.
Smart 911 $15,546
Smart 911 is a service that allows residents to voluntarily register and provide medical and family
information that would be beneficial for public safety to have access to in the event of the person calling
911. Smart 911 is owned by Rave, the same company operating our rapid notification system. Smart 911
is a shared purchase of which Glenview pays $3,039 of the $15,546 annual license fee. Glenview pays the
annual license fees for each agency and is then reimbursed by the agency for their share of the fee.
Emergency Medical Dispatch ProQA and Aqua Software $16,660
In 2018, Glenview purchased ProQA software for the Emergency Medical Dispatch program. In 2020, 4
additional licenses were added. The annual license fee is regularly $1,500 per license. Also in 2020,
Glenview signed a multi-year agreement for support which resulted in a discount in licensing. The discount
for the multi-year agreement is 20% resulting in a license cost of $1,190 per license per year for 14 licenses.
Frontline $6,825
Frontline is a public safety tool for tracking parking permission and vacation watches. Allows for public
access to enter their own information rather than call into the police department or dispatch. Taking phone
calls for parking permission occupies a significant amount of time.
36
Village of Glenview, IL – 2021 Budget VMO
Accounts for the cost of court reporting services as needed for depositions or other litigation events.
Historically, these expenditures have ranged from $0-$1,500 based on need. Due to the infrequent usage of
court reporting, the 2021 budget remains at one session at $500.
Accounts for the cost of the Village Attorney (Ancel/Glink) retainer for general work, FOIA consultation,
attended required Village Board and Commission meetings and other work per the terms of their agreement.
In 2019, the Village completed a review of legal services related to general legal counsel, prosecutorial
services, employment law, and labor management. The evaluation considered a number factors including
experience, size and depth of the firm, concentration on municipal law, practices areas, and potential cost.
Based on the evaluation, the Village’s Board of Trustees appointed Ancel/Glink as the Village Attorney.
This account records the cost of general labor for advice and special litigation in the 2021 amount of $35,000
based on 2021 project initiatives and trend history. Joint Dispatch includes $3,000 for general labor and
personnel costs.
Accounts for prosecutorial services (Robbins, Salomon & Patt) for traffic citations, including moving
violations and other petty offenses at the Circuit Court of Cook County’s Second Municipal District in
Skokie as well as review of all requests for expungement and/or sealing of traffic records ($21,000). Also
accounts for prosecutorial services related to the Village’s Administrative Adjudication for property code
violations, local ordinance police violations, and other local ordinance police violations committed by
juveniles ($37,625).
Accounts for the Village Manager’s Office and Village Board of Trustee’s participation in various
organizations. These organizational memberships provide services such as training, professional
development, and useful information.
Function Membership Qty
Unit
Cost
Total
Cost
VMO Northwest Municipal Conference (NWMC) annual membership fee 1 $22,793 $22,793
VMO Illinois Municipal League (IML) 1 $2,500 $2,500
Court Reporting Services 521510 2020 Budget 2021 Budget
$500 $500
Legal Service/Retainer 521520 2020 Budget 2021 Budget
$324,000 $324,000
Outside Litigation 521540 2020 Budget 2021 Budget
$82,500 $38,000
Prosecutor Service 521550 2020 Budget 2021 Budget
$48,000 $58,625
Dues, Memberships, and Subscriptions 522125 2020 Budget 2021 Budget
$41,382 $42,607
37
Village of Glenview, IL – 2021 Budget VMO
Function Membership Qty
Unit
Cost
Total
Cost
VMO Metropolitan Mayors Caucus 1 $2,100 $2,100
VMO Localgovnews.org subscription 1 $1,920 $1,920
VMO Capitol Fax Online Newsletter Subscription 1 $500 $500
VMO Crain’s Annual Subscription 1 $169 $169
VMO
International City/County Management Association (ICMA) dues
for Village Manager and Deputy Village Manager 2 $1,400 $2,800
VMO
Illinois City/County Management Association (ILCMA) dues for
Village Manager 1 $500 $500
VMO/ HR
International City/County Management Association (ICMA) dues
for (2) VMO staff and (3) HR staff 5 $190 $950
VMO/ HR
Illinois City/County Management Association (ILCMA) dues for
(3) VMO staff and (3) HR staff 6 $205 $1,230
Communi
cations Online Newspaper Subscriptions 1 $150 $150
Communi
cations
City-County Communications & Marketing Association (3CMA)
Awards Entry 1 $300 $300
Communi
cations
Illinois National Association of Telecommunications Officers and
Advisors (NATOA) 1 $90 $90
Communi
cations Adobe Stock Image Library for Social Media/Marketing 12 $99 $1,188
HR IPELRA/NPELRA Membership dues Assistant Village
Manager/Generalist 2 $250 $500
HR SHRM membership – Assistant Village Manager 1 $219 $219
HR CityTech USA - Publicsalary.com 1 $720 $720
Dispatch Assoc. of Public Safety Communications Officials (APCO) 1 $339 $339
Dispatch National Emergency Number Association Membership 2 $142 $284
Dispatch
Licenses with IL Dept. of Public Health for Emergency Medical
Dispatch certifications 5 $40 $200
Dispatch
IL Public Employer Labor Relations Association (IPELRA)
membership 1 $230 $230
Dispatch CPR and AED certifications and renewals 15 $125 $1875
Dispatch Priority Dispatch Emergency Medical Dispatch renewals 1 $1,050 $1,050
TOTAL $42,607
Accounts for the postage costs for routine outgoing mail Village-wide and mailing 10 issues of the Village
Newsletter and bulk mailing for special event notifications. Additional expenses include routine shipping
costs and mailings for new resident information.
Function Postage Qty Unit Cost Total Cost
General Gov’t Routine Village Hall postage 12 $1,416 $17,000
VMO Routine shipping postage 1 $700 $700
Communications Village newsletter 10 $4,840 $48,400
Communications Open house postcard mailing 1 $350 $350
Postage 522145 2020 Budget 2021 Budget
$72,974 $68,670
38
Village of Glenview, IL – 2021 Budget VMO
Function Postage Qty Unit Cost Total Cost
Communications
New resident packet postage shared
between the Village, Park District and
Chamber 750 $2.96 $2,220
TOTAL $68,670
Accounts for the cost of printing the following items:
Function Description Qty Unit Cost Total Cost
Communications 10 issues of Village Report 10 $3,000 $30,000
Communications
Constant Contact subscription for e-
newsletters 1 $1,050 $1,050
Communications New resident packet folders and inserts 1 $1,150 $1,150
Communications Resident handbook cover stock paper 3 $65 $195
Communications Resident open house postcards 1 $175 $175
Communications
Resident open house and visitor table
promotional items for community events 1 $250 $250
TOTAL $32,820
Accounts for the cost of one Digital Mailing System lease agreement located at Village Hall in the quarterly
amount of $862.
Accounts for the cost of regularly scheduled maintenance to existing or newly purchase equipment in Joint
Dispatch.
Description
2020
Budget
2021
Budget
Maintenance Agreement and software and hardware upgrade for dispatch
MCC7500 radio consoles. The cost represents the third year of a three-year
contract to provide a required software update, and maintenance to the
dispatch radio consoles. Total three year cost of $240,000 represents
approximately $40,000 less than the cost would be to purchase the software
and hardware, plus individual year maintenance agreements annually. $80,000 $80,000
Maintenance agreement for non-STARCOM and STARCOM radio
equipment. Cost is an estimate pending receiving quote from the vendor. $7,080 $6,840
Purchase, replacement, and repair of headsets and parts, used by
Telecommunicators. $6,400 $3,200
Printing and Publishing 522150 2020 Budget 2021 Budget
$35,610 $32,820
Rentals 522155 2020 Budget 2021 Budget
$3,448 $3,448
Equipment Maintenance 522230 2020 Budget 2021 Budget
$570,652 $124,695
39
Village of Glenview, IL – 2021 Budget VMO
Description
2020
Budget
2021
Budget
Outdoor weather warning system maintenance $4,300 $4,555
Maintenance Agreement for Dispatch portion of Fire Station Alerting $0 $25,100
Maintenance Agreement for 15 Dispatch furniture positions $0 $5,000
Westnet Station Alerting maintenance (one-time 2020 project). $5,000 $0
Replacing the Fire Station alerting system for Fire Department customers of
Joint Dispatch. Other agency portion offset by revenue (one-time 2020
project). $467,872 $0
TOTAL $570,652 $124,695
Accounts for the costs of pre-employment tests and processes used during the selection process for new
hires and promotions for Village Hall and Dispatch departments. Selections and promotions services for
Public Works, Police, and Fire departments can be found in those individual department budgets.
Function Selections and Promotions Quantity Unit Cost Total Cost
HR Village Hall Job Advertisements 10 $100 $1,000
HR Village Hall Background Check 10 $200 $2,000
Dispatch Background Check 10 $200 $2,000
Dispatch Polygraph 10 $200 $2,000
Dispatch Psychological Evaluation 7 $625 $4,375
Dispatch Pre-employment Physical 7 $223 $1,561
Dispatch Job Advertisements 7 $100 $700
Dispatch
Expedited Pre-employment results as
needed 3 $85 $255
TOTAL $13,891
Accounts for expenses incurred and programs led by the Village Board of Trustees.
Function Description Qty
Unit
Cost
Total
Cost
VMO Civic Awards dinner 1 $500 $500
VMO Northwest Municipal Conference – Legislative Activities 1 $675 $675
VMO President’s Scholarship to Glenbrook South student 1 $1,000 $1,000
VMO Board of Trustees meeting supplies 1 $600 $600
VMO Officials’ Dinner 1 $3,500 $3,500
VMO 25-Year Employee Recognition Gift Card and Engraved Plaque 7 $203 $1,418
VMO Recognition for retiring Board and Commission members 7 $25 $175
VMO
New Trustee materials including photos, shirts, and orientation
supplies 4 $122 $488
TOTAL $8,356
Selections and Promotions 523020 2020 Budget 2021 Budget
$19,100 $13,891
Trustee Expenses 523030 2020 Budget 2021 Budget
$9,490 $8,356
40
Village of Glenview, IL – 2021 Budget VMO
Commodities
Accounts for items such as DVDs, SD cards, video cables, connectors, and adapters and batteries for GVTV
based on three year trend data.
Accounts for office supplies used in the Village Manager’s Office ($1,100) and Dispatch ($725) as well as
postage machine supplies for the Municipal Center postage machine ($750). These figures were developed
through a review of previous year expenditures and anticipated 2021 needs. This account previously
accounted for office supplies across all Village departments however those expenditures have been moved
to the responsible departments.
Accounts for 4th of July Twilight Show (fireworks) crowd and traffic control supplies (i.e. signs, cones,
flares and direction glow-sticks), which is based on historical two year spend.
Full-time uniform allowance, $600 per Telecommunicator. Part-time uniforms are initially provided and
then replaced as needed. Reductions are due to eliminating two positions, and reducing purchases for part-
time staff.
Function Description Qty Unit Cost Total Cost
Dispatch Full-Time Telecommunicator Uniform Allowance 42 $600 $25,200
Dispatch Part-Time Telecommunicator Uniform Allowance 1 $500 $500
TOTAL $25,700
Accounts for office and miscellaneous supplies used by the Board, Manger’s Office, and Dispatch. The
2021 budget also includes expenditures for Municipal Center furniture replacement for the tables and chairs
in the Appleyard Training Room. This account previously accounted for coffee supplies across all Village
departments however those expenditures have been moved to the responsible departments.
Electronic Equipment & Supplies 531080 2020 Budget 2021 Budget
$2,250 $3,325
General Office Supplies 531110 2020 Budget 2021 Budget
$19,250 $2,575
Traffic Control Supplies 531225 2020 Budget 2021 Budget
$1,600 $912
Uniform and Shoe 531230 2020 Budget 2021 Budget
$26,700 $25,700
Other Supplies/Tools 535050 2020 Budget 2021 Budget
$43,104 $53,426
41
Village of Glenview, IL – 2021 Budget VMO
Function Other Supplies/Tools Qty Unit Cost Total Cost
General Gov’t Village logo apparel 125 $52 $6,500
General Gov’t Appleyard Conference Room Furniture 1 $40,000 $40,000
VMO Biannual all supervisor meeting supplies 2 $1,000 $2,000
VMO Coffee Supplies for Manager’s Office 1 $150 $150
HR Labor law posters 14 $34 $476
HR Meeting supplies 3 $100 $300
Dispatch Dispatch center chairs repair parts 1 $4,000 $4,000
TOTAL $53,426
Other Charges
Accounts for the reserve established for unforeseen expenses to be used at the Village Manager’s direction.
The 2021 budget was decreased to $200,000 in response to the COVID-19 pandemic.
Accounts for acknowledgement of employee life events such as bereavement arrangements or cards for
welcoming a new child ($625), 9-1-1 public education material ($800), and supplies including food for
meetings hosted by Joint Dispatch ($300).
Accounts for adjustments made to customer accounts that are older than one year. This is an estimate based
on historical trend data.
Contingencies 540070 2020 Budget 2021 Budget
$400,000 $200,000
Other Expenses 540190 2020 Budget 2021 Budget
$8,725 $1,725
Bad Debt Expense 540195 2020 Budget 2021 Budget
$10,000 $5,000
42
Village of Glenview, IL – 2021 Budget VMO
Accounts for the employee development and professional development in specific areas. The training not
only enhances the employees’ career, but maintains and develops additional skills for the benefit of the
organization and the residents served. Due to the COVID-19 pandemic, any training deemed non-essential
has been eliminated from the 2021 budget.
Function Training Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
HR Employee 1:1 coaching sessions 1 $1,000 $1,000 - -$1,000
HR
Harassment and discrimination
live training sessions 6 $1,000 $6,000 - -$6,000
HR
Harassment and discrimination
recorded training sessions 1 $500 $500 - -$500
Dispatch IPSTA-911 Annual Conference 4 $150 $600 $725 $2,900 $3,500
Dispatch New World Annual Conference 3 $1,200 $3,600 $1,933 $5,800 $9,400
Dispatch
Navigator Emergency Medical
Dispatch Conference 1 $535 $535 $1,900 $1,900 $2,435
Dispatch
Emergency Medical Dispatch
initial certification 4 $400 $1,600 - -$1,600
Dispatch
Software for creating in-house
eLearning content 1 $2,500 $2,500 - -$2,500
TOTALS $16,335 $10,600 $26,935
Accounts for the Village’s tuition reimbursement program which is outlined in the Employee Handbook.
The budgeted amount is based on historic utilization of this program.
Accounts travel expenses associated with GVTV staff traveling to events ($75) and Dispatch staff traveling
to non-training functions including downstate and regional meetings ($500).
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of the
Village Joint Dispatch equipment such as furniture, voice loggers, telephones, radios, and microwave
communication equipment
Training 540300 2020 Budget 2021 Budget
$152,571 $26,935
Tuition Reimbursement 540305 2020 Budget 2021 Budget
$40,000 $20,000
Travel Reimbursement 540310 2020 Budget 2021 Budget
$2,600 $575
CERF Charges 560010 2020 Budget 2021 Budget
$293,374 $293,374
43
Village of Glenview, IL – 2021 Budget VMO
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources
for the major repairs and replacement of Village building components.
Accounts for the portion of the Village’s general liability insurance costs allocated to the Corporate Fund.
Accounts for the portion of the worker’s compensation insurance costs allocated to the Corporate Fund.
FRRF Charges 560040 2020 Budget 2021 Budget
$285,435 $285,435
General Liability Insurance 560070 2020 Budget 2021 Budget
$619,911 $723,651
Risk Management Fixed Charges 560100 2020 Budget 2021 Budget
$499,136 $489,506
44
Village of Glenview, Illinois - 2021 Budget Administrative Services Department
Administrative Services
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel 1,091,465 1,097,011 1,023,014 984,332 (112,679)
Contractual 3,193,281 3,586,325 3,501,528 3,662,359 76,034
Commodities 100,324 118,484 99,387 125,855 7,371
Other Charges 15,884 34,000 7,344 7,630 (26,370)
Interfund Charges 427,356 399,987 399,987 399,987 -
Administrative Services Total 4,828,309 5,235,807 5,031,260 5,180,163 (55,644)
Administrative Services Department Summary
45
Village of Glenview, Illinois - 2021 Budget Administrative Services Department
Administrative Services
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 747,076 693,042 666,466 637,156 (55,886)
511120 - Part Time Salaries 98,679 128,113 87,367 101,292 (26,821)
511210 - Overtime Salaries 4,700 3,387 2,468 3,387 -
511240 - Longevity Pay 4,542 5,454 5,454 4,261 (1,193)
511270 - Vacation Buy Back 13,767 16,000 17,066 17,650 1,650
511280 - Sick Buy Back 1,298 3,000 3,411 3,500 500
512110 - Deferred Comp 4,095 4,182 4,182 1,076 (3,106)
512120 - Auto Allowance 4,817 4,800 4,800 2,400 (2,400)
514110 - FICA Payments 62,254 63,382 57,858 59,581 (3,801)
514210 - IMRF Payments 82,443 102,862 101,153 89,278 (13,584)
514410 - Health Insurance 67,792 72,789 72,789 64,751 (8,038)
Total Personnel 1,091,465 1,097,011 1,023,014 984,332 (112,679)
Contractual
521110 - Actuarial Services 2,100 4,250 4,250 1,500 (2,750)
521140 - Audit Services 44,753 48,138 45,925 49,471 1,333
521150 - Bank Service Charges 16,841 16,460 16,800 16,800 340
521290 - Other Professional Service 255,971 362,365 417,322 327,322 (35,043)
521205 - Finance and Accounting Services 985,574 1,019,415 995,030 997,362 (22,053)
521215 - Information Technology 497,078 621,867 634,953 670,620 48,753
522115 - Cell Phone Service & Equipment 118,965 121,815 121,815 114,543 (7,272)
522120 - Document Destruction 1,778 1,800 1,800 1,800 -
522125 - Dues, Memberships, Subscriptions 4,457 4,704 4,039 3,848 (856)
522145 - Postage - - - 3,360 3,360
522150 - Printing And Publishing 2,784 4,695 2,020 5,720 1,025
522160 - Software Licensing 938,426 1,087,847 964,605 1,175,823 87,976
522170 - Telephone 324,554 292,969 292,969 294,190 1,221
Total Contractual 3,193,281 3,586,325 3,501,528 3,662,359 76,034
Commodities
531025 - Audio Visual Supplies 10,467 5,200 5,200 4,000 (1,200)
531030 - Batteries ( Specialized)3,236 2,880 2,880 11,880 9,000
531060 - Computer Supplies 2,546 6,500 6,500 6,500 -
531070 - Computer/Printer/Copier Toner 48,582 39,600 22,050 28,575 (11,025)
531080 - Electronic Eqpt & Supplies 32,171 63,404 62,416 64,735 1,331
531110 - General Office Supplies - - - 6,665 6,665
531140 - Meeting Supplies - 100 - - (100)
535050 - Other Supplies/Tools 3,322 800 341 3,500 2,700
Total Commodities 100,324 118,484 99,387 125,855 7,371
Other Charges
540190 - Miscellaneous Expense - 5,350 350 350 (5,000)
540300 - Training 13,945 28,250 6,994 7,280 (20,970)
540310 - Travel Reimbursement 1,938 400 - - (400)
Total Other Charges 15,884 34,000 7,344 7,630 (26,370)
Interfund Charges
560010 - CERF Charges 427,356 399,987 399,987 399,987 -
Total Interfund Charges 427,356 399,987 399,987 399,987 -
Administrative Services Total 4,828,309 5,235,807 5,031,260 5,180,163 (55,644)
Administrative Services Department Line Item Budget
46
Village of Glenview, IL – 2021 Budget Administrative Services Department
Administrative Services Department
The Glenview Administrative Services (AS) Department provides various support services functions including the Geographic Information Systems (GIS), Information Technology (IT) responsibilities,
Finance, Resolution Center and Police Records.
The Administrative Services Department is staffed with 10 full-time positions, five (5) part-time Customer Service Representatives, and 11.35 full-time equivalent (FTE) contracted staff. Overall staffing is down 2.4 FTE from 2020 due to reductions in staff and
not backfilling of open positions. The combined staffing model distribution is shown at the right in Table 1: 2021 Staff Model.
Personnel Expenditures
Accounts for a portion of the salary expense for full-time Administrative Services employees. The FY 2021 budget includes a 2.5% merit pay pool for employees.
Salary Allocation by Fund
Position Corp Waukegan/ Golf TIF STAF Water Sanitary Sewer Commuter
Director 80% - - 15% 4% 1%
Deputy Director 58% 5% 30% 3% 1% 3%
Resolution Center Supervisor 80% - - 15% 5% - (3) Customer Service Representative II 80% - - 15% 5% -
Utility Billing Representative - - - 90% 10% -
Administrative Coordinator 90% - - - - 10%
Police Records Supervisor 90% - - - - 10% Police Records Coordinator 90% - - - - 10%
Accounts for salary expense for five (5) Part-Time Customer Service Representatives. The FY 2021 budget includes a 2.5% increase for these positions. Changes in the 2021 budget include not filling one part-time Resolution Center Customer Service Representative.
Accounts for overtime salary expense for non-exempt personnel.
Table 1 : 2021 Staff Model
Employee Contractor
Full-time 10 7
Part-time 5 11
FTE's 12.65 11.35
Regular Salaries 511110 2020 Budget 2021 Budget
$693,042 $637,156
Part Time Salaries 511120 2020 Budget 2021 Budget
$128,113 $101,292
Overtime Salaries 511210 2020 Budget 2021 Budget $3,387 $3,387
47
Village of Glenview, IL – 2021 Budget Administrative Services Department
Longevity is paid to non-exempt employees with 7 or more years of service hired prior to 7/17/2012 (4 employees). Longevity amounts are included in the employee handbook at a specific point in time and are increased annually based on the annual September change in CPI. The estimated change in CPI is 1.7%
based on prior years. Longevity is allocated across funds in the same proportions as regular salaries.
Accounts for the vacation time compensation paid to AS Department employees for a certain number of accrued and unused vacation hours in accordance with the Employee Handbook.
Accounts for the sick time compensation paid to AS Department employees for a certain number of accrued and unused sick hours in accordance with the Employee Handbook.
Accounts for the deferred compensation given to the Director at 3% of base salary. Deferred compensation is allocated across funds in the same proportions as regular salaries.
Accounts for the auto allowance given to the Director per the Employee Handbook. Auto allowance is allocated across funds in the same proportions as regular salaries.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA Wages (salaries, vacation and sick buy back, deferred compensation and auto allowance).
Accounts for a portion of the employers share of the Illinois Municipal Retirement Fund (IMRF) Pension
Contributions. The 2021 employer rate is 11.79% of IMRF wages which include salaries, OT wages,
vacation and sick buy back, longevity and deferred compensation. The 2021 rate is 3.9% lower than the 2020 rate of 12.27%.
Longevity Pay 511240 2020 Budget 2021 Budget $5,454 $4,261
Vacation Buy Back 511270 2020 Budget 2021 Budget
$16,000 $17,650
Sick Buy Back 511280 2020 Budget 2021 Budget $3,000 $3,500
Deferred Compensation 512110 2020 Budget 2021 Budget $4,182 $1,076
Auto Allowance 512120 2020 Budget 2021 Budget $4,800 $2,400
FICA Payments 514110 2020 Budget 2021 Budget
$63,382 $59,581
IMRF Payments 514210 2020 Budget 2021 Budget
$102,862 $89,278
48
Village of Glenview, IL – 2021 Budget Administrative Services Department
Accounts for a portion of the health and dental insurance coverage for all full-time Administrative Services personnel. The Village offers employees choices between two plans which include an HMO option and a PPO option.
Contractual Expenditures
Each year the Village budgets to provide resources to respond to actuarial questions or provide actuarial
analysis. Questions or analyses historically have been related to providing financial support to the Police
and Fire Pension Funds and in 2021 staff anticipates there may be a need related to staffing and state consolidation.
Audit services were competitively bid in 2017 and a five-year contract with a five-year extension was entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). The financial charge for service is
calculated by resource demand across funds and updated annually and are shown in Table 2. Fund specific accounts are charged for special projects such as the annual Waukegan/Golf TIF report and The Glen
TIF Compliance Report. The 2021 allocation to the
enterprise funds were increased by 1.5% with a commensurate reduction in the Corporate Fund allocation reflecting the increase in water rate modeling work. The FY 2021 continues last year’s new line item detail for GATA1 Audit Services. The total budget for audit services is $58,850, with a $49,471
proposed Corporate Fund FY 2021 budget.
FY 2020 Audit and Related Reporting
Corporate Fund Allocation Total Cost Corporate Fund Cost Audit Services (Baker Tilly) 83.5% $46,950 $39,203
1 GATA Grant Accountability and Transparency Act (GATA) became Illinois law in 2014 to establish consistent federal compliance requirements for all grants regardless of the source of funding. GATA sets statewide lifecycle grant management requirements. The new State of Illinois reporting and auditing requirements resulted in additional audit work beginning in FY
2019 with the FY 2018 audit. These requirements will continue in the future for years the Village needs to conduct grant reporting.
Health Insurance 514410 2020 Budget 2021 Budget $72,789 $64,751
Actuarial Services 521110 2020 Budget 2021 Budget
$4,250 $1,500
Audit Services 521140 2020 Budget 2021 Budget $48,138 $49,471
Corporate Fund 83.50%
Waukegan/Golf TIF Fund 0.50%
Special Tax Allocation Fund 4.00%
Water Fund 6.00%
Wholesale Water Fund 3.00%
Commuter Parking Fund 1.00%
Sanitary Sewer Fund 2.00%
100.00%
Financial Services Fund Allocation
49
Village of Glenview, IL – 2021 Budget Administrative Services Department
GATA Grant Audit Services (Baker Tilly) 83.5% $1,750 $1,470
Single Audit Services/Federal Grant (Baker Tilly) 83.5% $4,920 $4,108
State of IL Comptroller’s Report (Baker Tilly) 83.5% $1,200 $1,000
Other Post-Employment Benefits Update (Actuary) 82% $4,500 $3,690
Continuing Debt Disclosure Annual Report (Piper
Sandler)
0% $1,100 -
TIF Reports (The Glen and Waukegan/Golf) 0% $2,180 -
TOTAL $62,600 $49,471
The Village provides various methods to give citizens a range of payment options for commuter parking permits,
building permits, Police p-tickets (which are citations issued for violations of local ordinances), ambulance billing and other miscellaneous payments, some of which can be processed on-line. An annual transaction receipt analysis of accounts charged to each fund began in 2017
to determine the subsequent years fund allocation. Table
3 shows the outcome of the receipt activity analysis and the corresponding fund allocations. The total credit card fees are $94,200, of which the Corporate Fund supports 17% or $16,800. For FY 2021, fee increases range from 0-7%.
FY 2021 Bank Service Charges Corporate Fund Allocation Total Cost Corporate Fund Cost Ambulance credit card fees 100% $1,500 $1,500
American Express 17% $11,000 $1,870
Credit cards 17% $77,500 $13,175
Vanco check processing 0% $2,700 $0
Paypal 17% $1,500 $255
TOTAL $94,200 $16,800
The Village executes other financial and technical contracts to support programs such as debt related matters, project wiring, and maintaining municipal records. Special projects to implement software
solutions are also budgeted in this account. The total FY 2021 proposed budget is $380,813 of which $327,322 is supported by the Corporate Fund. The main variation between the FY 2020 and FY 2021 budgets are due to the completion of the one-time NextGeneration 911 GIS data enhancement project. The proposed programs are summarized below.
Service Description
Corporate Fund Allocation
Total Cost
Corporate Fund Cost
Finance Support Includes GFOA budget and CAFR fees, vendor credit reports, and Varies $3,745 $3,745
Bank Service Charges 521150 2020 Budget 2021 Budget
$16,460 $16,800
Other Professional Services 521290 2020 Budget 2021 Budget
$362,365 $327,322
Credit CardsChecks Ambulance Fees
Corporate Fund 17%100%
Water Fund 65% 83%
Sanitary Sewer Fund 13% 17%
Commuter Parking 5%
Table 3: Fund Allocations
50
Village of Glenview, IL – 2021 Budget Administrative Services Department
Service Description
Corporate Fund Allocation
Total Cost
Corporate Fund Cost
$2,000 is for any required Municipal Advisory or Bond Counsel records services required during the year exclusive of debt
issuance.
Geographic Information System (GIS)
The Village joined the GIS Consortium in 2006. GIS staffing through Municipal GIS Partners and planimetric mapping services are contracted through Ayres Associates on an annual
basis. The program staffing level and services annually reviewed. Once needs are determined, the budget is allocated across funds based on general technology resource demands. Aerial
photography is typically acquired each year in high development areas and orthophotography is sourced approximately every 10 years. Aerial photography is not proposed to be collected in FY 2021 and will be reevaluated for the FY 2022 Budget. Varies $215,245 $193,721
Technology Support This budget category includes document scanning ($20,000), software implementation for projects including work orders and
permits ($76,226), implementation of Tyler Incode for Police ALJ ($21,400), implementation services for electronic signature software ($2,400), and miscellaneous technology support
contracts (3,400). Microwave maintenance including radio warranties for all sites
and two emergency tower climbs in the total amount of $10,770.
Varies JDPSC
$128,296 $5,400
$117,856 $5,400
TIME records activities related to the time and attendance
program. Proposed FY 2021 improvements of $6,600 include continued consolidation of the Police time and attendance systems. $6,600 $6,600
Resolution Center
This budget category summarizes expenditures for utility bill print
and mail services, purchasing meter tickets, and communications
for the leak alert mailer program. These programs are supported in the Enterprise Funds (83% Water Fund and 17% Sanitary
Sewer Fund). 0% $19,426 -
TOTAL (including other miscellaneous minor projects) $380,813 $327,322
The Village outsourced financial services to Lauterbach & Amen in 2009. The FY 2021 budget includes
comprehensive finance management services provided through 8 full-time on-site staff as well as additional Chief Financial Officer and managerial staff support. The financial charge for service is annually calculated by resource demand across funds as shown in Table 2. The greatest amounts of activity is in the Corporate Fund. The remaining 15% represents work effort in the other funds. FY 2021 is proposed as a 2.5% base contract increase, for a total contract value of $1,194,446 with the Corporate Fund allocation being
$997,362.
Finance and Accounting Services 521205 2020 Budget 2021 Budget
$1,019,415 $997,362
Information Technology Service 521215 2020 Budget 2021 Budget
51
Village of Glenview, IL – 2021 Budget Administrative Services Department
Information technology (IT) functions are supported through contracted services. The primary IT contract is a managed service provider with on-site technical resources during
business hours and after hour’s emergency support. The
program staffing level is annually reviewed and allocated across funds based on general technology resource demands as shown in Table 4. The proposed 2021 Budget including the one-time projects is not significantly different than the 2020 budget because there was not a service provider
transition cost in 2020.
Information Technology
Corporate Fund Allocation Total Cost
Corporate Fund Cost
The IT contract was outsourced in three solicitations in 2007,
2013 and 2019. The FY 2021 budget proposes $663,669 for information technology support. The budget anticipates a first phase of transition to a cloud service provider with a total
data center service fee of $20,000, applying the IT funds allocations.
One-Time: Also proposed in FY 2021 is a one-time item to redesign the Village website (which was last updated in 2014)
in the total amount of $61,465, applying the IT funds
allocations. 90% $745,134 $670,620
The FY 2021 budget of $127,702 for cell phones was projected based on the average FY 2020 expenditures,
plus a 2% increase for taxes and account changes. The FY 2021 budget is 6.3% less than the FY 2020 budget due to the reduction in staff use of in-field equipment resulting from smaller staff on-site teams during COVID-19 shelter in place phases. The charges are allocated across funds based on general technology resource demands shown on Table 4. Chart 1 below shows the 2016-2020 spend on mobile devices.
Cell Phone Service
Corporate Fund Allocation Total Cost Corporate Fund Cost
Cellular service for phones and field computers (Verizon) 90% $116,000 $104,400
Cellular emergency phones and Board Epacket service (AT&T) 90% $10,000 $9,000
Payphone service at depot stations (Pacific Telemanagement) 90% $1,270 $1,143
Wi-Fi maintenance for depot stations (AT&T) 0% $432 $0
TOTAL $127,702 $114,543
$621,867 $670,620
Cell Phone Service and Equipment 522115 2020 Budget 2021 Budget
$121,815 $114,543
Corporate Fund 90.00%
Special Tax Allocation Fund 3.25%
Water Fund 5.00%
Sanitary Sewer Fund 1.00%
Commuter Parking Fund 0.75%
100.00%
Table 4: Technology Fund Allocation
52
Village of Glenview, IL – 2021 Budget Administrative Services Department
The FY 2021 total budget of $2,000 supports the biannual destruction of paper documents after they have been scanned and filed electronically following the approval of the Illinois Department of Archives. $1,800
is supported through the Corporate Fund and the balance of funds is calculated using the Table 4 Technology Allocation Fund.
This budget accounts for staff participation in various organizations. The budget is based on confirming
annual dues with each organization on an annual basis.
Description Qty Total Cost
Administration
American Planning Association, AICP, and Planning & Law Division 1 $641
ILCMA -Illinois City/County Management Association Dues 2 $404
ICMA - International City/County Management Association Dues 2 $1,050
Illinois National Association of Telecommunications Officers and Advisors 1 $80
Finance Illinois GFOA Membership (2) 3 $400
Midwest Association of Public Procurement (MAPP) 1 $45
National Institute of Governmental Purchasing (NIGP) 1 $190
Chicago Business by Crain's (2) 2 $69
GFOA Membership (2) 2 $305
Local Press (1) 1 $39
Illinois Association of Public Procurement Officials 1 $45
Records
Document Destruction 522120 2020 Budget 2021 Budget
$1,800 $1,800
Dues, Memberships, Subscriptions 522125 2020 Budget 2021 Budget
$4,704 $3,848
53
Village of Glenview, IL – 2021 Budget Administrative Services Department
Description Qty Total Cost
Law Enforcement Records Managers of Illinois (LERMI) annual
membership for Records Supervisor and Records Coordinator 2 $50
Records Coordinator Notary Renewal and PT Records Clerk Initial Notary 1 $180
GIS
Illinois GIS Association 1 $65
Urban Regional Information Systems Association (URISA) 1 $195
Resolution Center One Notary Fee Resolution Center Staff Member 1 $90
$3,848
Accounts for the cost of shipping of FedEx envelopes and packages for contract documents, subpoena responses, and various shipping needs. These expenses were previously budgeted in General Government and are proposed to be in each department for 2021.
Accounts for the cost of printing custom printing and presentation materials in the total amount of $5,270,
approximately 18% more than FY 2020, primarily due to $1,500 added for the posting of the budget and Treasurer’s Report that has previously been budgeted for in General Government. . The FY 2021 budget is based on the previous year’s actuals for printing the Certified Annual Financial Report (CAFR), the budget, presentation materials, and the purchase of case jackets, envelopes and handicap permits to support Police Records. The Corporate Fund supports 100% of these costs.
This account includes ongoing software maintenance charges as well as any proposed projects that require
software. The selection of new software is competitively bid and awarded. The charges are allocated across
funds based on general technology resource demands using Table 4, updated annually, and summarized below by function. Software that supports a specific function is charged directly to the appropriate account. For example, utility billing software is charged toward the Water and Sanitary Sewer Funds and New World software is offset through Joint Dispatch revenue.
FY 2020 will come in under budget with the pause on some software implementations as part of the COVID-19 Financial Response Plan. Proposed additional software for FY 2021 supports the following projects: telephone, video and network software for remote work; security awareness training; police ALJ software;
and LAMA permits and work order software. Software to support Performance Metric / Budget Tracking
/ Dashboards will continue to remain on hold and will be evaluated with the 2022 Budget.
Description Qty Total Cost Corporate Fund Cost
Geographic System Information (GIS) Software - GISSW 90% $4,300 $3,330
Postage 522145 2020 Budget 2021 Budget $0 $3,360
Printing and Publishing 522150 2020 Budget 2021 Budget
$4,695 $5,720
Software Licensing 522160 2020 Budget 2021 Budget
$1,087,847 1,175,823
54
Village of Glenview, IL – 2021 Budget Administrative Services Department
Description Qty Total Cost Corporate Fund Cost Office Software - OFFSW Varies $277,863 $250,078 Network Software – NETSW 90% $17,428 $15,685
Tyler Munis Software - MUNSW Varies $168,345 $150,664
Police Software – POLSW 100% $99,897 $99,897
Public Works Software – PWSW Varies $25,976 $17,631
Timekeeping Software - TIME Varies $38,790 $36,394
GovIT Consortium Software - GOVIT 90% $13,514 $12,163
Glencoe/Kenilworth/Northfield/Winnetka Software - GKNW 100% $204,693 $204,693
Glenview/Grayslake Software - GVGLD 100% $82,901 $82,901
Joint Dispatch Highland Park Consolidation Software - JDHPC 100% $201,524 $201,524
Joint Dispatch Public Safety Consolidation Software - JDPSC 100% $30,586 $30,586
Niles/Morton Grove Software - NIMGD 100% $65,774 $65,774
Lindenhurst Software - LINDN 100% $2,143 $2,143
Glenview Public Television – GVTV 100% $2,360 $2,360
TOTAL $1,175,823
The pie charts below illustrate the distribution of software by category and funds. Chart 2 - All Funds on the left shows all Joint Dispatch partners grouped together (“All Dispatch”) and detail of the remaining Village software by their percent of all contributing funds. Chart 3 - Corporate Fund on the right shows only Village software by their percent of the Corporate Fund.
The FY 2021 budget for general telephone service, 911 lines, and fiber connection charges is for the Village and its Dispatch partners. The budget was projected based on the average FY 2020 expenditures, reduced by savings from renegotiated contracts. The charges are allocated across funds based on general technology resource demands shown on Table 4. Joint Dispatch charges are offset by chargeback revenue. The total FY 2021 total proposed budget is $308,326 of which $294,190 is supported by the Corporate Fund. The
programs are summarized below.
Corporate
Fund
Total
Corporate
Fund
Telephone 522170 2020 Budget 2021 Budget
$292,969 $294,190
55
Village of Glenview, IL – 2021 Budget Administrative Services Department
Voice and Data Services Allocation Cost Cost
Telephone Services (AT&T, Call One, moves/adds/changes) 90% $105,500 $94,950
Cable Television (Comcast) 90% $5,625 $5,063 Village Facility Data Service (Wide Open West, NT Consortium) 90% $30,220 $27,198
Glencoe/Kenilworth/Northfield/Winnetka Data (Comcast) 100% $49,025 $49,025
Glenview/Grayslake Data Connection (Comcast) 100% $12,260 $12,260
Joint Dispatch Highland Park Consolidation Data (Comcast) 100% $58,310 $58,310
Lindenhurst Data Connection (Comcast) 100% $12,260 $12,260
Niles/Morton Grove Data Connection (Comcast) 100% $12,260 $12,260
Fiber Connection (Illinois Century Network) 100% $22,864 $22,864
TOTAL $308,324 $294,190
Chart 4 shows the expenditures for 2016-2020 and the budget for 2021. The impact of Quarter 3 2019
renegotiation of data communication contracts is evident through decreasing 2020 total projected spend.
The chart also shows the one-time increase to Village Hall access speed from 100MB to 200MB in March due to COVID-19 teleworking of employees accessing the network from the outside in the Wide Open West column.
Commodities
Accounts for the supplies for the Glenview TV production. Each year GVTV provides an updated equipment request to support annual programming. The 2021 budget includes replacement of a camcorder. A small reserve for general audio visual support is also included in the budget.
Audio Visual Supplies 531025 2020 Budget 2021 Budget
$5,200 $4,000
Batteries (Specialized) 531030 2020 Budget 2021 Budget $2,880 $11,880
56
Village of Glenview, IL – 2021 Budget Administrative Services Department
Accounts for battery backup uninterruptible power supply (UPS) batteries for computer equipment which provides power in a main power failure. The budget is based on replacing one larger unit per year. In FY 2021, a $10,000 expense is proposed to replace lead batteries in the UPS in the main server room for a total budget of $14,000.
Accounts for the provision of computer operational supplies to replace older or broken equipment such as
headsets, flash drives, mouse, keyboards, speakers, wiring and laptop batteries. The FY 2020 budget is
based on an average of previous year’s expenditures.
Accounts for consumable printer supplies (toners and fusers) for thirteen (13) copiers – 5 large heavy duty,
8 small/medium duty and fifty-five (55) other Village printers, and supplies for a large format color plotter and a blueprint machine. The FY 2020 Projection anticipates a significant reduction in printing due to COVID-19. The FY 2021 budget is based on the reduced previous year’s actuals. The total budget of
$31,750 is allocated across funds based on the Table 4 Technology Allocation Fund.
This account includes expenditures for extended warranties and maintenance agreements for network hardware (servers, data storage devices, routers, and wireless access points), audio visual video equipment, and Kronos Time Clocks. It also includes anticipated expenditures for Voice-over IP and conference phone replacements and leasing of GPS hardware/software. The total budget of $74,119 is allocated across funds based on the Table 4 Technology Allocation Fund.
Accounts for Munis forms, office supplies, stamps, and business cards. Previously accounted for in the
General Government budget.
Accounts for supplies for multi-agency meetings hosted by Glenview. This budget was decreased from FY
2020 to FY 2021 due to Financial Response Plan for COVID-19 pandemic.
Computer Supplies 531060 2020 Budget 2021 Budget
$6,500 $6,500
Computer/Printer/Copier Toner 531070 2020 Budget 2021 Budget
$39,600 $28,575
Electronic Equipment and Supplies 531080 2020 Budget 2021 Budget
$63,404 64,735
General Office Supplies 531110 2020 Budget 2021 Budget
$0 $6,665
Meeting Supplies 531140 2020 Budget 2021 Budget
$100 $0
Other Supplies 535050 2020 Budget 2021 Budget
$800 $3,500
57
Village of Glenview, IL – 2021 Budget Administrative Services Department
Accounts for miscellaneous equipment required to support various programs and coffee supplies which was previously included in the General Government budget. Other Charges
This was a new account for FY 2020 to support internal programs. A budget of $350 is proposed to pay
for meals when staff is working for extended hours or after-hours such as extreme weather events and year-end closing of the financial system. It also includes anticipated expenditures for special employee recognition events and any contingency amount for unplanned/unforeseen expenses was removed from the budget in accordance with the COVID-19 Financial Response Plan and will be evaluated again in the FY
2022 Budget.
Accounts for the employee development and career-pathing in specific areas. The training not only enhances the employees’ career, but maintains and develops additional skills for the benefit of the
organization and the residents served. The FY 2020 projection is based on travel expenses that were incurred before the COVID-19 Financial Response Plan took effect. The FY 2021 budget is based on targeting necessary training to support an employee’s ability to conduct specific Village operations.
Essential Training Qty
Unit Training Cost
Subtotal Training Cost
Unit Travel Cost
Subtotal Travel Cost
Total Travel & Training Cost
Leadership training 1 $500 $0 $0 $0 $500
Purchasing courses 2 $680 $1,360 - - $1,360
IGFOA training seminars 2 $300 $600 - - $600
LERMI annual conference Q2 2021 2 $35 $70 - - $70 Police Records conferences, seminars and webinars 2 $250 $500 - - $500
New World application 2 $500 $1,000 - - $1,000 Business applications (Microsoft Office, SharePoint, and Laserfiche) 1 $3,000 $3,000 - - $3,000
Resolution Center seminars and webinars 1 $250 $250 - - $250
TOTAL $7,280
Travel and Training Cut due to COVID-19
ICMA Conference
Legacy conference registration
American Planning Association IL conference registration
Midwest Leadership Institute
Munis Pace-05 (five training days, three connect conference passes, one triennial assessment)
Finance Munis Tyler 2021 conference
Resolution Center Munis Tyler 2021 conference
Law Enforcement Records Management (LERMS) Annual Conference – New World/Tyler Technologies 2021 conference
Other Expense 540190 2020 Budget 2021 Budget
$5,350 $350
Training 540300 2020 Budget 2021 Budget
$28,250 $7,280
58
Village of Glenview, IL – 2021 Budget Administrative Services Department
Law Enforcement Records Managers of Illinois (LERMI) annual meeting/luncheon Q4 2021
Accounts for the travel costs reimbursed to employees. The FY 2021 budget assumes that there will be no travel costs.
Interfund Charges
Accounts for charges to the Capital Equipment Replacement Fund (CERF) for future replacement of the Village IT equipment such as copiers, computers, laptops, network servers and storage, printers, the telephone system, audio visual, and SCADA equipment. The total equipment value and replacement cycles are reviewed and updated annually. There were no new items added for FY 2021.
Travel Reimbursement 540310 2020 Budget 2021 Budget $400 $0
CERF Charges 560010 2020 Budget 2021 Budget
$399,987 $399,987
59
Village of Glenview, Illinois - 2021 Budget Public Works Department
Public Works
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel 2,242,730 2,292,966 2,101,734 1,522,955 (770,011)
Contractual 3,170,323 3,455,793 3,248,297 3,295,221 (160,572)
Commodities 1,067,020 1,214,761 1,198,925 1,238,253 23,492
Other Charges 10,542 21,380 9,374 11,130 (10,250)
Capital Outlay 163,231 200,000 60,000 80,000 (120,000)
Interfund Charges 1,130,042 976,793 976,793 968,176 (8,617)
Public Works Total 7,783,888 8,161,693 7,595,123 7,115,735 (1,045,958)
Public Works Department Summary
60
Village of Glenview, Illinois - 2021 Budget Public Works Department
Public Works
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 1,476,091 1,477,897 1,348,102 871,617 (606,280)
511120 - Part Time Salaries 7,063 - 3,889 - -
511130 - Temporary/Seasonal Salaries 5,248 24,800 - 40,000 15,200
511210 - Overtime Salaries 163,808 142,600 142,600 177,232 34,632
511240 - Longevity Pay 23,997 23,382 23,382 13,904 (9,478)
511270 - Vacation Buy Back 28,916 34,000 27,042 22,500 (11,500)
511280 - Sick Buy Back - 1,500 2,523 1,500 -
511285 - Sick Leave Incentive 681 - - - -
514110 - FICA Payments 126,045 132,241 118,268 86,731 (45,510)
514210 - IMRF Payments 174,885 209,251 189,883 130,545 (78,706)
514410 - Health Insurance 235,246 245,295 245,295 177,876 (67,419)
515300 - Incentives And Recognition - - - 300 300
515700 - Certification Pay 750 2,000 750 750 (1,250)
Total Personnel 2,242,730 2,292,966 2,101,734 1,522,955 (770,011)
Contractual
521130 - Architectural Services - 10,000 832 - (10,000)
521230 - Medical Services 1,721 2,000 2,000 2,000 -
521290 - Other Professional Service 308,214 292,101 290,947 315,911 23,810
521295 - PW Outsourced Svcs & Contract Mgmt 529,060 400,178 361,726 317,218 (82,960)
521540 - Outside Litigation 4,049 6,875 1,350 1,350 (5,525)
522125 - Dues, Memberships, Subscriptions 3,271 5,289 4,789 3,855 (1,434)
522145 - Postage 81 330 100 200 (130)
522150 - Printing And Publishing 1,758 - - - -
522155 - Rentals 1,059 500 500 500 -
522210 - Building Maintenance 415,037 335,659 379,911 386,115 50,456
522215 - Building Repairs 76,756 80,000 60,000 80,000 -
522225 - Electrical Repairs 2,736 - - - -
522230 - Equipment Maintenance 2,894 10,200 5,800 18,800 8,600
522245 - Grounds Maintenance 188,628 243,723 147,993 106,843 (136,880)
522260 - Mechanical Repairs 37,304 28,000 34,980 43,000 15,000
522280 - Roadways Maintenance 86,811 126,548 127,915 124,708 (1,840)
522285 - Snow And Ice Maintenance 815,184 1,079,585 985,638 954,466 (125,119)
522295 - Vehicle Eqpt Maintenance & Rep 783 - - - -
523020 - Selections & Promotions 936 4,318 277 2,359 (1,959)
524031 - Harms Rd Lift Station 1,323 3,000 3,000 3,000 -
524032 - Cunliff Park Lift Station 1,923 3,000 3,000 3,000 -
524040 - PW Disposal Fees 44,449 75,480 54,480 55,150 (20,330)
524046 - Locates 1,290 38,291 38,291 38,291 -
524050 - Storm Water Maintenance - 5,000 2,500 5,000 -
524055 - Street Sweeping 48,070 98,490 98,490 119,972 21,482
524065 - SWANCC Dumping Fees 523,687 545,444 545,444 572,983 27,539
524155 - Tree Trimming 70,919 61,782 98,334 140,500 78,718
Total Contractual 3,167,942 3,455,793 3,248,297 3,295,221 (160,572)
Public Works Department Line Item Budget
61
Village of Glenview, Illinois - 2021 Budget Public Works Department
Public Works
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Commodities
531015 - Appliances 7,819 10,000 9,000 9,000 (1,000)
531020 - Asphalt 28,341 76,488 74,292 74,292 (2,196)
531021 - Concrete 375,900 288,040 240,000 241,954 (46,086)
531045 - Liquid De-Icing 12,806 13,490 15,693 16,340 2,850
531047 - Salt 181,343 278,000 356,941 378,470 100,470
531085 - Eqpt Mnce/Repair Supplies 4,772 - - - -
531100 - Fuel - 5,000 5,000 5,000 -
531110 - General Office Supplies - - - 8,200 8,200
531125 - Janitorial Supplies 43,201 55,000 49,946 50,000 (5,000)
531135 - Limestone 4,170 6,846 6,846 6,846 -
531136 - Topsoil 1,993 1,520 1,520 1,535 15
531145 - Natural Gas 78,077 110,000 100,000 100,000 (10,000)
531150 - Operational Parts And Tools 534 - - - -
531155 - Operational Supplies 97,895 110,980 95,769 110,980 -
531186 - Refuse Carts 49,087 43,392 43,392 47,500 4,108
531205 - Safety Equipment 2,064 7,870 7,845 6,670 (1,200)
531210 - Signs-Street & Traffic 9,782 20,000 16,200 16,200 (3,800)
531225 - Traffic Control Supplies 1,228 2,000 1,100 1,100 (900)
531230 - Uniforms/Shoe 7,045 14,785 7,549 7,316 (7,469)
531235 - Electricity 126,999 125,000 120,000 120,000 (5,000)
531255 - Yard Waste Sticker Purchases 4,312 4,500 4,500 4,500 -
535050 - Other Supplies/Tools 29,652 41,850 43,332 32,350 (9,500)
Total Commodities 1,067,020 1,214,761 1,198,925 1,238,253 23,492
Other Charges
540190 - Other Expenses - 6,900 3,900 1,900 (5,000)
540300 - Training 6,295 13,480 5,474 8,480 (5,000)
540310 - Travel Reimbursement 4,247 1,000 - 750 (250)
Total Other Charges 10,542 21,380 9,374 11,130 (10,250)
Capital Outlay
550040 - Building Improvements 18,760 - - - -
550150 - Tree Planting Program 146,852 200,000 60,000 80,000 (120,000)
Total Capital Outlay 165,612 200,000 60,000 80,000 (120,000)
Interfund Charges
560010 - CERF Charges 444,600 392,486 392,486 392,486 -
560040 - FRRF Charges 122,322 109,091 109,091 109,091 -
560090 - MERF Charges 562,643 475,216 475,216 466,599 (8,617)
560095 - MERF-Accident Charges 477 - - - -
Total Interfund Charges 1,130,042 976,793 976,793 968,176 (8,617)
Public Works Total 7,783,888 8,161,693 7,595,123 7,115,735 (1,045,958)
62
Village of Glenview, Illinois – 2021 Budget Public Works Department
Public Works
The Public Works Department is responsible for maintaining the high quality and safety of Glenview's
infrastructure and facilities. The Village owns and maintains 154 lane miles of roadway, 288 miles of sidewalk, 2,159 street lights and 30,593 public trees. Public Works is responsible for pothole patching, street sign maintenance, street sweeping, snow plowing, street lighting and traffic signal maintenance, sidewalk repair and maintenance, parkway tree removals and plantings, and brush pick up. 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 lives and provide safe and clean environments for use by Village residents and staff. Annually, the Village Board reviews and approves the 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. These functions are accounted for in several Village Funds (Corporate Fund, Glenview Water Fund, Glenview Sanitary Fund, Commuter Fund, Wholesale Water fund, Capital Equipment Repair Fund, Municipal Equipment Repair Fund and Facility Repair and Replacement Fund). The Public Works Department is staffed with one full-time contracted position (Director) and 34 full-time positions including a Deputy Director of Public Works, Public Works Superintendent, (7) Public Works Supervisors, (17) Maintenance and Equipment Operators (MEO’s), an Administrative Coordinator, (2) Management Analysts, a Facilities Technician, (2) Field Inspectors, and (2) Mechanic Technicians. The
department also has one part-time contracted Water Operator position.
Personnel Expenditures
Accounts for a portion of the salary expense for full-time Public Works positions. The 2021 budget includes a 2.5% merit pay pool for non-union employees and a 2.75% increase for union positions. The 2021 budget has a net decrease of six positions (three MEOs, one superintendent, a Lead Facilities Technician, and one Natural Resources Manager). The Natural Resources Manager was moved to the Community Development Department. The other positions are vacant through attrition and will not be filled. Salary allocations were
updated to reflect current responsibilities with a reduction to the Corporate Fund allocation by 14%.
Salary Allocation by Fund
Position Corp Water Wholesale Water Sanitary Sewer MERF Ins. & Risk FRRF Deputy Director of PW 30% 59% 2% 9% - - -
Management Analyst II 40% 30% 5% 5% - 15% 5%
Management Analyst I 40% 30% 5% 5% - 15% 5%
Admin. Coordinator 30% 59% 2% 9% - - -
Public Works Superintendent 30% 59% 2% 9% - - -
(2) Field Inspector 30% 59% 2% 9% - - - (17) MEO 30% 59% 2% 9% - - - (5) Supervisor 30% 59% 2% 9% - - -
(1) Fleet Supervisor - - - - 100% - -
(2) Mechanic Technician - - - - 100% - -
(1) Facilities Supervisor 68% 21% - 11% - - -
Facilities Technician 68% 21% - 11% - - -
Regular Salaries 511110 2020 Budget 2021 Budget
$1,477,897 $871,617
63
Village of Glenview, Illinois – 2021 Budget Public Works Department
Part time salaries in prior years included a portion of the salary expense for one part-time Customer Service clerk that was shared between Public Works and Administrative Services. Beginning in 2019, the position was reallocated 100% to Administrative Services so there is no budget for 2020 or 2021.
Accounts for the cost of two seasonal employees used to assist Public Works staff with snow plowing and salting and/or additional Snow Bird (hourly) support. Staff is budgeting for two seasonal employees at
$20,000 each for the months of December through March @ 40 hours per week. Hourly Snow Bird support
may be used in addition to or in lieu of seasonal employees.
Accounts for overtime salaries and on-call pay for non-exempt Public Works employees that primarily results from the commitment to maintain appropriate service levels during unscheduled occurrences. Examples of such circumstances include inclement weather, water main breaks, and other infrastructure emergencies. The 2021 budget is based on the Village’s hybrid model that leverages the value of in-house
PW staff and outside contractors through outsourcing to perform typical PW functions such as locate
services, asphalt repairs, etc. This is based on the three-year average plus the changes negotiated to the collective bargaining agreement. Winter on-call pay was revised per the new collective bargaining agreement. Winter on-call pay will be provided to all on-call staff at an additional $37,440 in FY 2021. This amount was distributed proportionally across all staff salary accounts.
$230,922
$152,669
$180,665
$163,808
$142,600
$177,232
$0
$50,000
$100,000
$150,000
$200,000
$250,000
2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Estimate 2021 Budget
Overtime $
Part Time Salaries 511120 2020 Budget 2021 Budget $0 $0
Temporary/Seasonal Salaries 511130 2020 Budget 2021 Budget
$24,800 $40,000
Overtime Salaries 511210 2020 Budget 2021 Budget $142,600 $177,232
64
Village of Glenview, Illinois – 2021 Budget Public Works Department
Longevity is paid to Public Works union employees per the union contract with 7 or more years of service hired prior to 1/1/15 (16 employees) and Public Works non-union non-exempt employees per the employee handbook with 7 or more years of service hired prior to 7/17/2012 (10 employees). Longevity amounts are included in union contracts and the employee handbook at a specific point in time and are increased
annually based on the annual September change in CPI. The estimated change in CPI is 1.7% based on prior years. Longevity is allocated across funds in the same proportions as regular salaries. The 2021 budget is less than the 2020 budget due to fewer positions and a change in allocations.
Accounts for the vacation time compensation paid to Public Works employees for a certain number of accrued and unused vacation hours in accordance with the Public Works Union contract and the Employee Handbook.
Accounts for the sick time compensation paid to Public Works employees for a certain number of accrued
and unused sick hours in accordance with the Public Works Union contract and the Employee Handbook.
Accounts for a portion of the employer portion of FICA (Social Security (6.2%) and Medicare (1.45%))
payments for Salaries, Deferred Compensation, Holiday Pay and Longevity. All Public Works employees are subject to Social Security and Medicare taxes.
Accounts for a portion of the employers share of the Illinois Municipal Retirement Fund (IMRF) Pension Contributions. The 2021 employer rate is 11.79% of IMRF wages which include salaries, OT wages, and longevity. The 2021 rate is 3.9% higher than the 2020 rate of 12.27%.
Accounts for a portion of the health and dental insurance coverage for all full-time Public Works personnel. The Village offers employees choices between two plans which include an HMO option and a PPO option.
Longevity Pay 511240 2020 Budget 2021 Budget $23,382 $13,904
Vacation Buy Back 511270 2020 Budget 2021 Budget $34,000 $22,500
Sick Buy Back 511280 2020 Budget 2021 Budget
$1,500 $1,500
FICA Payments 514110 2020 Budget 2021 Budget
$132,241 $86,731
IMRF Payments 514210 2020 Budget 2021 Budget $209,251 $130,545
Health Insurance 514410 2020 Budget 2021 Budget
$245,295 $177,876
65
Village of Glenview, Illinois – 2021 Budget Public Works Department
Accounts for the Thanksgiving certificates per the union contract.
Account for incentive pay for employees who maintain an Arborist certification.
Contractual Expenditures
Accounts for small-scope engineering and architectural support that exceeds the in-house capability of the
Facilities division. The 2021 budget was reduced to $0 based on the COVID-19 Financial Response Plan.
Accounts for random drug testing of Public Works employees per the union contract and Federal Department of Transportation regulations for employees who hold CDLs.
Qty Unit Price Total
Random Drug Testing (three employees selected quarterly) 12 $100 $1,200 Random Drug Testing – Annual Administrative Fee 1 $275 $275
Annual Lead Testing for Facilities Employees 3 $175 $525
TOTAL $2,000
Accounts for the service fees for outside firms and agencies that support the work of the Public Works Department. Some services are associated with repair of vehicle accidents which damage Village property. The Village seeks recovery to the full extent allowed from insurance coverage related to any property
damage.
Incentives and Recognition 515300 2020 Budget 2021 Budget $0 $300
Certification Pay 515700 2020 Budget 2021 Budget $2,000 $750
Architectural Services 521130 2020 Budget 2021 Budget
$10,000 $0
Medical Services 521230 2020 Budget 2021 Budget $2,000 $2,000
Other Professional Services 521290 2020 Budget 2021 Budget
$292,101 $315,911
66
Village of Glenview, Illinois – 2021 Budget Public Works Department
Service Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost
Monthly testing and repairs of portable radios Chicago Communications 2021-2022 Monthly 12 $729 $8,748
As-needed service for radio repairs on base stations & portables Chicago Communications 2021-2022 Average cost 5 $200 $1,000 Installation of downtown banner and holiday tree lighting services B & B Holiday Lighting 2019-2022 Annual service 1 $60,000 $60,000
Street light maintenance TBD TBD Monthly 12 $8,740 $104,880
Emergency street light repairs (poles and underground faults) TBD TBD Hourly 957 hours $54.60 $52,252
Routine traffic signal maintenance TBD TBD Monthly 12 $2,936 $35,232
Emergency traffic signal repair TBD TBD Hourly 626 hours $54.60 $34,200
Repair and maintenance of emergency vehicle pre-emption system Meade Electric 2021 Service request 3 $5,000 $15,000
SCADA planning review, repair, and preventative
maintenance TBD TBD
Monthly and service
requests 12 $377 $4,524
Drug and Alcohol
Clearinghouse TBD 2021 As-needed 60 $1.25 $75
TOTAL $315,911
Accounts for the outsourced professional services under the Baxter & Woodman contract to perform the services in the tables below. The Village began using Baxter & Woodman for various services in 2010. Over the years, the services have expanded and/or contracted based on the Village’s needs. Staff reallocated contract management services and the Public Works Director allocation for the 2021 budget. Additionally,
landscape management services are being brought in-house.
Public Works Outsourced Management Fund Allocation Table
Corporate Water Sanitary Wholesale Water Commuter Glen-TIF 2021 Budget
Contract Management (30%)
$19,500
(59%)
$38,350
(9%)
$5,850
(2%)
$1,300 - - $65,000
Sod Restoration
(10%)
$3,588
(80%)
$28,715
(5%)
$1,796 - (5%)
$1,796 - $35,895
Public Works Outsourced Management 521295 2020 Budget 2021 Budget $400,178 $317,218
67
Village of Glenview, Illinois – 2021 Budget Public Works Department
Corporate Water Sanitary Wholesale Water Commuter Glen-TIF 2021 Budget
General Landscaping (79%) $180,429 (9%) $20,555 - - (3%) $6,852 (9%) $20,555 $228,391
Landscaping & Weed Control (100%) $27,712 - - - - - $27,712
Landscaping Special Projects
(100%) $26,179 - - - - - $26,179
Public Works Director
(30%) $59,810 (59%) $117,626 (9%) $17,943 (2%) $3,987 - - $199,366
Water Operator - (80%)
$99,860 - (20%)
$24,966 - - $124,826
Total Cost $317,218 $305,106 $25,589 $30,253 $8,648 $20,555 $707,369
Public Works Outsourced Management Corporate Fund Detail
Accounts for the cost of labor attorneys for personnel matters and special projects. The 2021 total cost is
estimated to be $3,000 and is allocated to the Corporate Fund (45% or $1,350), Water Fund (43% or
$1,290), and Sewer Fund (12% or $360).
Accounts for the participation in various organizations. These memberships provide services such as training, professional development, and valuable information. Description Qty Unit Cost Total
American Public Works Assoc. (APWA) membership 12 $170 $2,040
Illinois City County Management Association membership 2 $130 $260
International City Management Association membership 1 $150 $150
Illinois Society of Arboriculture 1 $180 $180
Description Unit Measure Qty Unit Cost Total Cost Corporate Fund Cost
Contract management for routine monthly maintenance Monthly 12 $5,417 $65,000 $19,500
Sod restoration services Hourly 180 $199 $35,895 $3,588
General landscape monthly maintenance (mowing, watering, etc.) Monthly 12 $19,033 $228,391 $180,429
Landscaping and weed control for the floodway buyout properties Hourly 200 $139 $27,712 $27,712
Landscaping T*M (special projects) Hourly 141 $186 $26,179 $26,179
Public Works Director Hourly 2,080 $96 $199,366 $59,810
Water Operator Hourly 1,200 $104 $124,826 $0
TOTAL $707,369 $317,218
Outside Litigation 521540 2020 Budget 2021 Budget
$6,875 $1,350
Dues, Memberships, and Subscriptions 522125 2020 Budget 2021 Budget $5,289 $3,855
68
Village of Glenview, Illinois – 2021 Budget Public Works Department
Description Qty Unit Cost Total
Suburban Tree Consortium 1 $575 $575
Illinois Public Works Mutual Aid 1 $250 $250
CDL renewals 5 $65 $325
IASFM membership 1 $75 $75
TOTAL $3,855
Accounts for the cost of express shipping for packages to IDOT and other suppliers. The 2021 budget is based on a three-year average.
Accounts for renting equipment to support the Facilities function on an as-needed basis. Staff estimates the 2021 budget will be $500.
Accounts for maintenance costs of Village-owned facilities, but not limited to, the items in the table below. Staff has added building automation and building security monitoring into the FY 2021 budget that were not included in the FY 2020 budget.
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost
Backflow testing DeFranco Plumbing 2021-2022 Annual service 1 $3,519 $3,519
Custodial services Advanced Cleaning 2020-2022 Monthly 12 $20,833 $212,500 Elevator preventative maintenance Otis Elevator 2020-2025 Monthly 12 $375 $4,500
Fire extinguisher inspection TBD Bid in 2020 Annual service 1 $7,000 $7,000
Fire systems and security certification and inspections TBD Bid in 2020 Annual service 1 $8,000 $8,000
Generator preventative
maintenance Midwest 2021 Monthly 12 $2,525 $30,300
Gun range maintenance and
repair
Best
Technologies
2020-
2023 Quarterly 4 $8,101 $32,405
HVAC preventative
maintenance TBD
Bid in
2020
Annual
service 1 $29,172 $29,172
Pest control TBD Quoted annually Occurrence 20 $100 $2,000
Uninterrupted power supply preventative maintenance Nationwide Power 2021 Annual service 1 $3,978 $3,978
Postage 522145 2020 Budget 2021 Budget $330 $200
Rentals 522155 2020 Budget 2021 Budget $500 $500
Building Maintenance 522210 2020 Budget 2021 Budget
$335,659 $386,115
69
Village of Glenview, Illinois – 2021 Budget Public Works Department
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost
Trane building automation Trane 2019-2023 Annual service 1 $37,741 $37,741
Building security monitoring Tyco
Annual
contract
Annual
service 1 $15,000 $15,000
TOTAL $386,115
Accounts for costs associated with Village-owned facility repairs. The 2021 budget is based on a three-year average. Typical items include roof repairs, garage door repairs, plumbing repair and electrical repairs.
Accounts for maintenance of the scissor lift, air compressors, and all fitness equipment maintenance.
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost
Scissor Lift Quoted annually N/A As-needed 1 $800 $800
Air Compressors Quoted annually N/A As-needed 2 $500 $1,000
Aerial Work Platform Maintenance Three-year average N/A As-needed 1 $400 $400
Fitness Equipment Maintenance
Direct Fitness
Solutions 2019-2022 As-needed 4 $900 $3,600
Garage Door Maintenance -
New Contract
Quoted in
2020 TBD As-needed 2 $5,000 $10,000
AED Maintenance – Battery
and Pad Replacement
Managed by
Fire Dept. TBD As-needed 1 $3,000 $3,000
TOTAL $18,800
Accounts for the maintenance of Village grounds, such as fence repairs and replacements along with tree and stump removal. The fence repair services are based on a three year average. Fence Repair
The Village will be soliciting a new contract in 2020 for
contract years 2021-2023. The 2021 budget is based on three-year average. The costs are allocated to multiple funds as shown in the table.
Building Repairs 522215 2020 Budget 2021 Budget $80,000 $80,000
Equipment Maintenance 522230 2020 Budget 2021 Budget
$10,200 $18,800
Grounds Maintenance 522245 2020 Budget 2021 Budget $243,723 $106,843
Fence Repairs and Replacement
Corporate (90%) $30,600
Water (5%) $1,700
Commuter (5%) $1,700 2021 Budget $34,000
70
Village of Glenview, Illinois – 2021 Budget Public Works Department
Tree and Stump Removal
Staff has developed a six-year program to remove dead and diseased trees and stumps throughout the Village. Starting in 2020, the Village was separated into six geographic sections (shown below) and trees and stumps are removed from one section annually. Additionally the Village receives routine tree and stump removal requests and emergency tree and stump removal requests via the work order program. Based on the six-year program, staff projects the removal of 161 trees/stumps in the selected program section at
approximately $168 a tree. The unit costs will range from $6.00 to $22.00 per inch which is based on the diameter at breast height (dbh) for tree removal. Stump removal costs $4.30 per inch. Staff projects 231 trees/stumps will be removed that are outside of the program section and that there will be 51 hours of emergency removal requests. The current contract expires 12/31/2022. This line item was reduced due to the COVID-19 Financial Response Plan reductions.
The Village’s tree program as a whole includes: tree and stump removal, tree trimming, and tree planting. Staff developed a six-year programmatic approach to the tree program in FY 2019 for implementation in FY 2020. During FY 2020 staff has made note that tree trimming is the largest need of the tree program and that the Village’s need for tree and stump removal along with tree plantings have reduced over the years.
One reason for the decreased tree/stump removal budget over time is that tree affected by Emerald Ash Borer (EAB) have largely been removed from the Village. The number of yearly EAB tree removals has gone down approximately 95% since 2016. Since fewer trees/stumps are being removed fewer new trees need to be planted in their place, thus reducing the demand for new trees in the Village.
Additionally, staff has been focusing on a “needs based” approach to budgeting which has helped to contain costs in the tree program while delivering the high service level expected by our residents. Tree and Stump Removals
Description Budget Amount Unit Price
Tree/Stump Removal Program $27,113 $10.00 - $22.00 per dbh Tree/Stump Removal Requests $38,930 $4.30 per inch
Tree/Stump Emergency
Removal Requests
$10,200 $200/hour
TOTAL $76,243
dbh = Diameter breast height
71
Village of Glenview, Illinois – 2021 Budget Public Works Department
Accounts for maintenance and repairs to HVAC equipment, generators, elevators and boilers. The 2021 budget is based on a three-year average.
Accounts for the maintenance of Village roadways and pavement and thermoplastic marking (see below). This includes monthly electrical inspections of traffic signals, maintenance of State and County traffic signals, and disposal of dead animals.
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost Maint. of county traffic signals Cook County N/A Quarterly 4 $6,456 $25,824
Maint. of state traffic signals State of Illinois N/A Quarterly 4 $9,452 $37,808
Disposal of dead animals Saint Francis Group N/A Service request 12 $100 $1,200
TOTAL $64,832
Mechanical Repairs 522260 2020 Budget 2021 Budget
$28,000 $43,000
Description 2020 2021
Generator Repair Services $10,000 $15,000
Elevator Repair Services $3,000 $3,000
HVAC Repair Services $10,000 $15,000
Additional Mechanical Repairs $5,000 $10,000
TOTAL $28,000 $43,000
Roadway Maintenance 522280 2020 Budget 2021 Budget $126,548 $124,708
72
Village of Glenview, Illinois – 2021 Budget Public Works Department
Pavement and Thermoplastic Marking Staff has developed a three-year program for pavement marking and thermoplastic services. There are 449
crosswalks, 455 stop bars and 791 pavement symbols in the Village of Glenview. High traffic areas (schools, Central Business District, and the Glen) which represent 10% of the Village need to be replaced annually. The remaining 90% of the Village will be replaced on a three-year cycle.
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost Thermoplastic services for high traffic areas Precision Pavement Marking 2020-2021 Foot 3,045 $3.89 $11,845
Annual thermoplastic service (three-year cycle) Precision Pavement Marking 2020-2021 Foot 9,134 $3.89 $35,531
Pavement marking services Precision Pavement Marking 2020-2021 Foot 5,000 $2.50 $12,500
TOTAL $59,876
Accounts for plowing, hauling, and salting Village owned public parking lots, residential plowing, and hauling from the library parking deck. The 2021 budget is based on contract agreements.
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost
Residential Snow Plowing (5
sections)
Snow Systems and Landscape Concepts
Management
2020-2023 Monthly 6 $64,536 $387,216
Hauling from the Library
Parking Deck and Village
Facilities
Snow Systems 2019-
2022
As-
needed 1 $25,000 $25,000
Public Parking Lot and
Walkway Snow Plowing Snow Systems 2019-
2022 Monthly 6 $21,900 $131,400
Residential Snow Plowing (3
sections) Langton 2019-
2022 Monthly 6 $50,725 $304,350
Sidewalk Plowing (2 of 4 Sidewalk Sections) Snow Systems 2019-2022 Monthly 6 $17,750 $106,500
TOTAL $954,466
Accounts for the costs of pre-employment tests and processes used during the selection
process for new Public Works
hires.
Snow & Ice Maintenance 522285 2020 Budget 2021 Budget
$1,079,585 $954,466
Selections and Promotions 523020 2020 Budget 2021 Budget
$4,318 $2,359
Qty Unit Cost Total
Background Check 3 $200 $600
Pre-Employment Physical 3 $278 $834
Skills Based Pre-Employment Assessment 15 $35 $525
Job Advertisements 4 $100 $400
TOTAL $2,359
73
Village of Glenview, Illinois – 2021 Budget Public Works Department
Accounts for the annual maintenance of the Harms pump station. The 2021 budget is based on a three-year average.
Accounts for the annual maintenance of the Cunliff Park pump station. The 2021 budget is based on a three-year average.
Accounts for the hauling of spoil from street sweeping and street excavations. Based on a three-year average
of work, 20% of the hauling of spoil is allocated to the Corporate Fund.
Hauling Fund Allocation Table
Hauling of Spoil Hauling of Spoil - Asphalt Hauling from Street Sweeping Total Cost
Corporate (20%) $33,048 $1,102 $21,000 $55,150
Water (70%) $115,668 $3,856 - $119,524 Sanitary (10%) $16,524 $551 - $17,075
2021 Budget $165,240 $5,509 $21,000 $191,749
Description Contractor Unit Measure Qty Unit Price Total Cost
Corporate Fund Cost
Hauling of spoil (20%) TBD Tons 600 tons $275 $165,240 $33,048
Hauling of spoil- asphalt (20%) TBD Tons 27 tons $204 $5,509 $1,102 Hauling from street sweeping Groot Average cost 12 pick-ups $1,750 $21,000 $21,000 TOTAL $191,749 $55,150
Locate Subscription Accounts for the cost associated with locating underground utilities prior to digging or excavating. The 2021 budget is based on an annual subscription with JULIE locates.
Harms Lift Station 524031 2020 Budget 2021 Budget
$3,000 $3,000
Cunliff Park Lift Station 524032 2020 Budget 2021 Budget
$3,000 $3,000
PW Disposal Fees 524040 2020 Budget 2021 Budget
$75,480 $55,150
Locates 524046 2020 Budget 2021 Budget
$38,291 $38,291
Locates Subscription Fund Allocation table Corporate (10%) $1,389
Water (80%) $11,112
Sanitary (10%) $1,389 2021 Budget $13,890
74
Village of Glenview, Illinois – 2021 Budget Public Works Department
Locate Services Accounts for utility locating services performed by a contractor. The estimated annual cost is $36,902 for the
Corporate Fund.
Accounts for emergency contractor assistance for storm sewer maintenance and repairs in easements. This account also includes emergency contractor assistance for maintenance and repairs for sluice gate which is a sliding gate that controls the flow of water at Techny basin. The 2021 budget is based on a three-year average.
Accounts for contractual street sweeping services for roadways and Village-owned properties. The
emergency and special request sweepings projected is based on the last three years.
Sweeping sections Unit Measure Qty Unit Cost
Estimated
Cost
Central Business District Complete sweep 13 $327 $4,251
North and South Parking Decks Complete sweep 1 $2,786 $2,786
State & county roads Complete sweep 1 $2,750 $2,750
Curbed roadways Complete sweep 6 $13,700 $82,200
Uncurbed roadways Complete sweep 5 $3,422 $17,110
Municipal parking lots & properties Complete sweep 4 $1,260 $5,040
Emergency sweeping Hours 12 $160 $1,920
Special request sweepings Hours 29 $135 $3,915
TOTAL $119,972
Accounts for fees paid to the Solid Waste Agency of Northern Cook County (SWANCC) for dumping and
disposal. SWANCC annually calculates the Village’s fee (billed monthly) based on the amount of waste
(Committed Tonnage) multiplied by the Operations and Maintenance Tipping Fee. The 2021 budget is based on an estimated tonnage of 11,414 and a price of $50.20 per ton which was provided by SWANCC. This represents a 3.5% increase in for 2021.
Locates Services Fund Allocation table
Corporate (20%) $36,902
Water (50%) $92,255 Sanitary (20%) $36,902
Wholesale (10%) $18,451
2021 Budget $184,510
Stormwater Maintenance 524050 2020 Budget 2021 Budget $5,000 $5,000
Street Sweeping 524055 2020 Budget 2021 Budget
$98,490 $119,972
SWANCC Dumping Fees 524065 2020 Budget 2021 Budget
$545,444 $572,983
75
Village of Glenview, Illinois – 2021 Budget Public Works Department
Staff developed a six-year program to trim and prune all trees throughout the Village starting in 2020. Staff was able to complete the majority of section 4 in 2020. During 2021 staff projects 1,169 trees to be trimmed in section 4 and 6,254 trees need to be trimmed in section 1. Section 4 has some remaining work from 2020. The unit costs will range from $2.10 to $3.90 per inch which is based on the tree diameter at breast height
(dbh). Staff also projects 466 trees will be trimmed that are based on service requests and there will be 50 hours of emergency removal requests. The Village’s tree program as a whole includes: tree and stump removal, tree trimming, and tree planting. Staff developed a six-year programmatic approach to the tree program in FY 2019 for implementation in
FY 2020. During FY 2020 staff has made note that tree trimming is the largest need of the tree program and that the Village’s need for tree and stump removal along with tree plantings have reduced over the years. One reason for the decreased tree/stump removal budget over time is that tree affected by Emerald Ash Borer (EAB) have largely been removed from the Village. The number of yearly EAB tree removals has gone down approximately 95% since 2016. Since fewer trees/stumps are being removed fewer new trees
need to be planted in their place, thus reducing the demand for new trees in the Village. Additionally, staff has been focusing on a “needs based” approach to budgeting which has helped to contain costs in the tree program while delivering the high service level expected by our residents.
Tree Trimming Description Budget Amount Unit Price
Tree Trimming Program $115,500 $2.10 - $3.90 dbh
Tree Trimming Requests $20,250 $2.10 - $3.90 dbh Tree Trimming Emergency Removal Requests $4,750 $95/hour
dbh = Diameter breast height
Commodities
Accounts for the replacement of major appliances such as stoves, refrigerators and microwaves at Village facilities. The 2021 budget is based on a three-year average.
Tree Trimming 524155 2020 Budget 2021 Budget $61,782 $140,500
Appliances 531015 2020 Budget 2021 Budget $10,000 $9,000
76
Village of Glenview, Illinois – 2021 Budget Public Works Department
Asphalt material Accounts for the cost of hot
patch and cold patch asphalt
used to fill potholes in roadways. Hot patch is a more permanent fix to potholes and requires excavating to address
the underlying problem that
caused the pothole. Cold patch is used to temporarily fill potholes as a “quick fix.” Below is the amount of hot patch and cold patch that has been used since 2017. The 2021 amounts are less due to outsourcing asphalt repair services.
Asphalt repair services
Accounts for asphalt repair services performed by a contractor. This work includes the contractor purchasing asphalt and repair roads that are requested by Village staff. The estimated annual cost is $60,000 for the Corporate Fund.
Accounts for contractual services to repair and replace concrete related to public property.
Concrete Repair Fund Allocation Table
Corporate
(60%)
Water
(32%)
Sanitary
(3%)
Commuter
(5%)
2021
Budget
Sidewalk $82,999 $44,265 $4,150 $6,917 $138,331
Curb $24,219 $12,917 $1,210 $2,018 $40,365 Driveway $7,056 $3,763 $353 $588 $11,760
Pavement Patch $67,200 $35,839 $3,360 $5,599 $112,000
Utility Restoration $60,480 $32,256 $3,024 $5,040 $100,800 Total $241,954 $129,041 $12,097 $20,162 $403,256
Asphalt 531020 2020 Budget 2021 Budget
$76,488 $74,292
Asphalt Fund Allocation Table
Corporate Water Sanitary 2020 Budget Hot patch- binder $846 $1,692 $282 $2,820
Hot patch - surface $1,350 $2,700 $450 $4,500
Cold patch $12,096 $18,144 - $30,240 Total cost $14,292 $22,536 $732 $37,560
Hot Patch – Surface (30% Corp)
Tons Unit Cost Total
2017 634 $47 $29,798
2018 585 $54 $31,590 2019 350 $50 $17,500
2020 180 $50 $9,000
2021 90 $50 $4,500
Cold Patch (40% Corp)
Tons Unit Cost Total
2017 230 $122 $28,060
2018 237 $135 $32,095
2019 200 $144 $28,800 2020 210 $144 $30,240 2021 210 $144 $30,240
Hot Patch – Binder (30% Corp)
Tons Unit Cost Total 2017 361 $43 $15,552
2018 390 $50 $19,500
2019 250 $47 $11,750
2020 120 $47 $5,640
2021 60 $47 $2,820
Asphalt Repair Services Fund Allocation table
Corporate (30%) $60,000
Water (60%) $120,000 Sanitary (10%) $20,000
2021 Budget $200,000
Concrete 531021 2020 Budget 2021 Budget
$288,040 $241,954
77
Village of Glenview, Illinois – 2021 Budget Public Works Department
Staff has developed a twelve-year program to repair and maintain sidewalks and curbs within the Village’s
limits. Starting in 2020, Public Works staff began surveying section 1 for sidewalk and curb repair. This program will result in a decrease in 2021 but each year will be based on the evaluation of the upcoming section. Staff will continue to repair driveways, pavement patches and utility restorations through work orders and resident requests.
Staff estimates that 5% of all Village sidewalks are deteriorating. Based on the last three-years of service requests from residents, staff estimates there will be 5,765 sq. feet of sidewalk repair outside of Section 2.
Staff estimates that 1%
of all Village curbs are deteriorating. Based on the last three-years of service requests from residents, staff estimates there will be 412 feet of curb repair outside of Section 2.
Sidewalk Repair
Program Type Unit Measure Qty Unit Cost Total
Section-based Square feet 16,838 $6.12 $103,051
Resident request Square feet 5,765 $6.12 $35,280
TOTAL $138,331
Curb Repair
Program Type Unit Measure Qty Unit Cost Total
Section-based Linear feet 1,347 $22.95 $30,915
Resident request Linear feet 412 $22.95 $9,450
TOTAL $40,365
78
Village of Glenview, Illinois – 2021 Budget Public Works Department
Based on the last three years of resident requests and work orders submitted, staff estimates the following projects for driveway repair, pavement patch and utility restoration repair:
Accounts for all of calcium chloride, organic accelerator and
repairs to the calcium chloride
tank. The Village will be shifting towards organic accelerator for 2021 de-icing operations because it is more
environmentally friendly
however, calcium chloride is kept on hand for more severe events. The 2021 budget is based on projected use in 2021.
Accounts for the purchase of rock salt for Village roadways. The charts below show historical purchases each snow season and the salt inventory from the 2019/2020 season through the 2021/2022 season.
Driveway Repair
Program Type Unit Measure Qty Unit Cost Total
Resident request Square yards 206 $57.12 $11,760
Pavement Patch
Program Type Unit Measure Qty Unit Cost Total
Resident request Square yards 1,830 $61.20 $112,000
Utility Restoration Repair
Program Type Unit Measure Qty Unit Cost Total
Resident request Square feet 16,471 $6.12 $100,800
Liquid De-Icing 531045 2020 Budget 2021 Budget
$13,490 $16,340
Description Unit measure Qty Unit Cost Total Cost
Calcium Chloride Gallons 6,000 $0.64 $3,840
Organic Accelerator Gallons 8,000 $1.50 $12,000
Equipment repair As Needed 1 $500 $500
TOTAL $16,340
Salt 531047 2020 Budget 2021 Budget $278,000 $378,470
Vendor Tons Unit Cost Total Cost
2015 Cargill 2.612.42 $58.60 $318,430 Compass Minerals 2,381.77 $69.42
2016 Compass Minerals 1,366.09 $69.42 $392,227 Morton Salt 5,077.58 $58.57
2017 Compass Minerals 1,024.52 $45.05 $160,835 Morton Salt 1,892.11 $60.61
2018
Cargill 998.65 $73.75
$284,978 Compass Minerals 2,539.47 $45.04 Morton Salt 1,593 $60.86
2019 Compass Minerals 3,640 $45.04 $211,648 Morton Salt 783.21 $60.86
79
Village of Glenview, Illinois – 2021 Budget Public Works Department
*Storage capacity = 2,500 ton
Accounts for fuel for seven diesel generators and additives for Fire Station 6, Fire Station 8, the Municipal Center, and Public Works. The 2021 budget is based on a three-year average of expenditures.
Accounts for the office supplies used by the Public Works Department. Office supplies were previously in
a centralized General Government account.
4,994
6,443
2,916
5,131
4,423 4,887 5,000
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
2015 2016 2017 2018 2019 2020 2021
Budget
Salt Purchases by Year
2020 Lake County 2,373.14 $63.90 $356,941 State of Illinois 2,514.98 $81.63
2021 Lake County 2,000 $66.79 $378,470 State of Illinois 3,000 $81.63
Salt Inventory
2020/2021 Snow & Ice Season 2021/2022 Snow & Ice Season
Date Amount Date Amount
Beginning Inventory 11/1/2020 2,000 tons 11/1/2021 2,000 tons Plus: Salt Purchases 01/2021 +5,000 tons 01/2022 +5,000 tons
Less: Usage 11/2020 – 04/2021 -5,000 tons 11/2021 – 04/2022 -5,000 tons
Est. Ending Inventory* 4/30/2021 2,000 tons 4/30/2022 2,000 tons
Fuel 531100 2020 Budget 2021 Budget
$5,000 $5,000
General Office Supplies 531110 2020 Budget 2021 Budget
$0 $8,200
80
Village of Glenview, Illinois – 2021 Budget Public Works Department
Accounts for supplies needed for janitorial services to Village facilities such as light bulbs, paper products, and sanitation supplies for Police, Village Hall, and Public Works. The 2021 budget is based on a three-year average of expenditures.
Accounts for the purchase and delivery services for limestone material (crushed aggregate also referred to as CA-7) which is used by Village staff for property restorations.
Accounts for topsoil and sand used for property restorations.
Accounts for the cost of natural gas to heat Village facilities. The 2021 budget is based on a three-year average. The Village pays for natural gas at the Municipal Center, all five fire stations, Public Works, the Capital Projects Trailer, and the Village’s Stormwater Lift Stations.
Janitorial Supplies 531125 2020 Budget 2021 Budget $55,000 $50,000
Limestone (CA-7) 531135 2020 Budget 2021 Budget
$6,846 $6,846
Limestone Purchases
Tons used Unit Cost Total cost
2016 4,544 $18.40 $83,622 2017 3,518 $18.87 $66,401
2018 4,259 $19.17 $81,647
2019 4,250 $16.30 $69,275 2020 4,200 $16.30 $68,460
2021 4,200 $16.30 $68,460
Limestone Fund Allocation
Fund Amount Corporate (10%) $6,846
Water (80%) $54,768
Sanitary (10%) $6,846
2021 Budget $68,460
Topsoil 531136 2020 Budget 2021 Budget $1,520 $1,535
Topsoil Purchases
21-ton truckload used Unit Cost Total cost
2016 40 $362.37 $14,495
2017 48 $393.17 $18,479 2018 35 $410 $14,357
2019 38 $400 $15,200
2020 38 $400 $15,200 2021 38 $404 $15,352
Topsoil Fund Allocation Fund Amount
Corporate (10%) $1,535
Water (80%) $12,282
Sanitary (10%) $1,535 2021 Budget $15,352
Natural Gas 531145 2020 Budget 2021 Budget $110,000 $100,000
81
Village of Glenview, Illinois – 2021 Budget Public Works Department
Accounts for supplies for maintenance of facilities such as storage units, repair parts and replacement of fitness equipment, light bulbs, paint and supplies, and moving supplies.
Description Justification Qty Unit Cost Total Cost Street lighting repair parts Three-year average N/A N/A $53,000
Storm sewer parts and supplies Three-year average N/A N/A $19,000
Temporary storage unit Monthly cost 12 $290 $3,480
Repair and replacement of fitness equipment Three-year average N/A N/A $3,000 Hardware and small tools for facilities repairs Three-year average N/A N/A $7,500 Hardware and small tools for streets, forestry and water and sewer operations Three-year average N/A N/A 10,000 Equipment parts, supplies and tools for plumbing, HVAC and electrical repairs Three-year average N/A N/A $15,000
TOTAL $110,980
Accounts for the cost of new and replacement residential refuse carts and lids. The 2021 budget is based on a three-year average, including 2020, of carts purchased and a review of existing inventory.
Accounts for cost of safety upgrades, supplies, or minor repairs based on the Safety Committee
recommendations. This account also includes prescription safety glasses (per the Public Works Collective
$90,596 $97,924
$83,004 $78,077
$100,000 $100,000
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020Estimate 2021 Budget
Natural Gas Purchases by Year
Operational Supplies 531155 2020 Budget 2021 Budget
$110,980 $110,980
Refuse Carts 531186 2020 Budget 2021 Budget
$43,392 $47,500
Safety Equipment 531205 2020 Budget 2021 Budget
$7,870 $6,670
82
Village of Glenview, Illinois – 2021 Budget Public Works Department
Bargaining Agreement), first aid kits and supplies, gloves, protective eyewear, disinfectant supplies, barricades, traffic cones, and high visibility safety vests. The 2021 budget is based on a three-year average.
Accounts for materials for street sign repairs and replacement including posts, anchors, sign blanks, and
reflective paper. The 2021 budget is based on a three-year average.
Accounts for traffic calming devices and supplies such as speed boards, batteries, and thermoplastic. The
2020 budget is based on a three-year average.
Accounts for the uniform and boot allowances for certain Public Works employees. These costs are split evenly between the Corporate and Water Fund. # of Employees Unit Cost Total cost
MEO uniform and boot allowance 17 $450 $7,650
Supervisor uniform and boot allowance 5 $476 $2,380
Superintendent uniform and boot allowance 1 $300 $300 Field Inspectors uniforms and boot allowance 2 $476 $952
Facilities Supervisor, Lead Technician and Technician uniforms
and boot allowance 3 $450 $1,350
Other Village apparel for admin staff and seasonal staff As-needed $2,000 $2,000 TOTAL $14,632
CORPORATE FUND TOTAL (50%) $7,316
Accounts for electricity for street lights. This is a contract bid through the Northern Illinois Municipal Electric Collaborative. Staff projects the annual budget based on a three-year average.
Signs – Street & Traffic 531210 2020 Budget 2021 Budget
$20,000 $16,200
Traffic Control Supplies 531225 2020 Budget 2021 Budget
$2,000 $1,100
Uniforms/Shoes 531230 2020 Budget 2021 Budget $14,785 $7,316
Electricity 531235 2020 Budget 2021 Budget
$125,000 $120,000
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Village of Glenview, Illinois – 2021 Budget Public Works Department
This item includes electricity for the Echo Lane lift station, the Harms Road pump station and the following streetlights:
Accounts for the cost of yard waste stickers. Stickers are resold to residents for proper disposal of landscaping waste. The 2021 budget remains flat with the prior year.
Accounts for mail box replacements and special events costs for decorations. Description Justification Qty Unit Cost Total cost Materials for the repair and replacement of mail boxes (posts,
screws, etc) Three-year average N/A N/A $1,000
Mail box replacement reimbursement Three-year average N/A N/A $350
$127,672
$122,502
$118,940
$113,065
$120,000 $120,000
$105,000
$110,000
$115,000
$120,000
$125,000
$130,000
2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020Estimate 2021 Budget
Electricity Purchases by Year
Streetlight Locations:
Buttonwood and Swainwood Harrison and Lehigh
Old Willow Road (siren)
Waukegan Road and Golf Road
Lehigh Avenue and Chestnut Avenue
Greenwood Road and Lake Avenue
Compass Road and Lehigh Avenue
Lake Avenue and Milwaukee Avenue Huber Lane and Lake Avenue
Harrison Street and Lehigh Avenue
Yard Waste Stickers 531255 2020 Budget 2021 Budget
$4,500 $4,500
Other Supplies/Tools 535050 2020 Budget 2021 Budget
$41,850 $32,350
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Village of Glenview, Illinois – 2021 Budget Public Works Department
Description Justification Qty Unit Cost Total cost
Holiday decorations (i.e. wreaths,
replacement lights, banners, etc) Contracted rate N/A N/A $29,000
Gator Bags As-Needed TBD TBD $2,000 TOTAL $32,350
Other Charges
Accounts for meals related to shift work during major weather events ($1,700) and I-pass replenishment ($200).
Accounts for the employee development and professional development in specific areas. The training not only enhances the employees’ career, but maintains and develops additional skills for the benefit of the organization and the residents served.
Professional seminars and management training includes courses for administrative staff including snow and ice control, maintaining asphalt pavements, and labor and employee relations. The Annual Professional Safety Training is from the Village's safety consultant. This is done on an annual basis to maintain skills and compliance with industry safety standards.
Qty
Unit Training Cost
Subtotal Training Cost
Unit Travel Cost
Subtotal Travel Cost
Total Travel & Training Cost
APWA conference attendees 20 $35 $700 - - $700
APWA conference competitors 5 $60 $300 - - $300
Annual Professional Safety Training 5 $1,000 $5,000 - - $5,000
Illinois Public Service Institute (three-year program) 2 $500 $1,000 - - $1,000
IASFM Conference 1 $430 $430 $50 $50 $480
HVAC, plumbing and electrical training 1 $1,000 $1,000 - - $1,000
TOTAL $8,480
Accounts travel expenses associated with local meetings. Staff estimates the 2021 expenditures are
estimated to be $750.
Other Expenses 540190 2020 Budget 2021 Budget $6,900 $1,900
Training 540300 2020 Budget 2021 Budget
$13,480 $8,480
Travel Reimbursement 540310 2020 Budget 2021 Budget
$1,000 $750
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Village of Glenview, Illinois – 2021 Budget Public Works Department
Capital Outlay
Accounts for the purchase of approximately 320 trees at an average cost of $250 per tree to replace dead or diseased parkway trees throughout the Village. See tree removal program in the Contractual section above.
The Village’s tree program as a whole includes: tree and stump removal, tree trimming, and tree planting.
Staff developed a six-year programmatic approach to the tree program in FY 2019 for implementation in FY 2020. During FY 2020 staff has made note that tree trimming is the largest need of the tree program and that the Village’s need for tree and stump removal along with tree plantings have reduced over the years. Due to the Village’s proactive approach in past years to removing and replacing trees infected with the
Emerald Ash Borer, dollars for tree/stump removal and tree plantings can now be returned to more typical
levels and a continued emphasis can be put on tree maintenance. Additionally, staff has been focusing on a “needs based” approach to budgeting which has helped to contain costs in the tree program while delivering the high service level expected by our residents.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of
vehicles and equipment used by the Public Works department.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources
for the major repairs and replacement of Village building components.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Public Works fleet.
Tree Planting Program 550150 2020 Budget 2021 Budget $200,000 $80,000
CERF Charges 560010 2020 Budget 2021 Budget
$392,486 $392,486
FRRF Charges 560040 2020 Budget 2021 Budget
$109,091 $109,091
MERF Charges 560090 2020 Budget 2021 Budget $475,216 $466,599
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Village of Glenview, Illinois - 2021 Budget Police Department
Police
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel 9,999,828 10,379,083 9,696,729 10,189,091 (189,992)
Contractual 585,967 660,640 643,047 593,544 (67,096)
Commodities 115,392 134,130 121,530 139,778 5,648
Other Charges 2,531,730 3,657,402 3,580,351 3,867,738 210,336
Interfund Charges 369,699 361,015 361,015 382,735 21,720
Police Total 13,602,616 15,192,270 14,402,672 15,172,886 (19,384)
Police Department Summary
87
Village of Glenview, Illinois - 2021 Budget Police Department
Police
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 7,650,235 7,849,426 7,536,068 7,633,146 (216,280)
511120 - Part Time Salaries - 150,000 - 150,000 -
511210 - Overtime Salaries 661,340 656,918 506,000 650,000 (6,918)
511225 - Reimbursed Overtime Salaries 59,601 70,000 23,000 70,000 -
511230 - Holiday Pay 297,449 279,698 279,699 294,508 14,810
511240 - Longevity Pay 62,921 65,953 65,953 60,407 (5,546)
511270 - Vacation Buy Back 72,215 65,000 55,092 50,000 (15,000)
511280 - Sick Buy Back 2,732 5,000 2,616 2,500 (2,500)
511285 - Sick Leave Incentive 15,112 - - - -
512110 - Deferred Comp 5,179 5,289 5,289 5,443 154
514110 - FICA Payments 148,061 158,321 147,694 166,576 8,255
514210 - IMRF Payments 38,381 46,722 47,762 47,032 310
514410 - Health Insurance 986,157 1,026,256 1,026,256 1,058,279 32,023
515300 - Incentives And Recognition 444 500 1,300 1,200 700
Total Personnel 9,999,828 10,379,083 9,696,729 10,189,091 (189,992)
Contractual
521230 - Medical Services 13,263 14,045 11,724 11,811 (2,234)
521290 - Other Professional Service 441,988 121,407 124,500 124,728 3,321
521405 - Crossing Guard Services - 340,000 315,950 340,000 -
521540 - Outside Litigation 52,042 17,500 44,000 9,250 (8,250)
522125 - Dues, Memberships, Subscriptions 2,509 3,748 3,450 3,637 (111)
522140 - Pagers And Radio 34,045 36,816 71,728 32,228 (4,588)
522145 - Postage - - 150 250 250
522150 - Printing And Publishing 3,100 3,680 4,560 5,885 2,205
522155 - Rentals 4,889 - - - -
522230 - Equipment Maintenance 3,758 9,721 8,200 13,475 3,754
522295 - Vehicle Eqpt Maintenance & Rep 3,452 6,200 4,800 5,700 (500)
523020 - Selections & Promotions 26,921 107,523 53,985 46,580 (60,943)
Total Contractual 585,967 660,640 643,047 593,544 (67,096)
Commodities
531010 - Ammunition 7,992 8,000 8,000 8,000 -
531030 - Batteries (Specialized)- 800 600 800 -
531110 - General Office Supplies - - - 575 575
531140 - Meeting Supplies 904 2,330 1,300 2,300 (30)
531230 - Uniforms/Shoes 85,696 91,670 85,500 88,630 (3,040)
535050 - Other Supplies/Tools 20,801 31,330 26,130 39,473 8,143
Total Commodities 115,392 134,130 121,530 139,778 5,648
Other Charges
540190 - Other Expenses - 5,000 - - (5,000)
540240 - Pension Expense 2,460,430 3,496,051 3,496,051 3,749,715 253,664
540300 - Training 54,232 120,908 55,000 109,123 (11,785)
540310 - Travel Reimbursement 9,102 - - - -
540320 - DUI Court Fine Expenditures 7,966 35,443 29,300 8,900 (26,543)
Total Other Charges 2,531,730 3,657,402 3,580,351 3,867,738 210,336
Interfund Charges
560010 - CERF Charges 162,559 164,612 164,612 164,612 -
560090 - MERF Charges 207,053 196,403 196,403 218,123 21,720
560095 - MERF-Accident Charges 87 - - - -
Total Interfund Charges 369,699 361,015 361,015 382,735 21,720
Police Total 13,602,616 15,192,270 14,402,672 15,172,886 (19,384)
Police Department Line Item Budget
88
Village of Glenview, Illinois – 2021 Budget Police Department
Police Department
The Glenview Police Department provides quality law enforcement services to residents and businesses in
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.
The Police Department is staffed with 70 sworn positions (including a Chief, Deputy Chief,
(4) Commanders, (11) Sergeants and (53) Police Officers). Additionally, the Police Department employs (2) Public Service Officers, (1) Property Evidence Officer, (1) Police Social Worker and an Administrative Assistant to the Chief.
Personnel Expenditures
Accounts for the salary expense for union police officers per the Police Union contract and the non-union
full-time Police Department employees allocated to the Corporate Fund. The 2021 budget includes a 2.5% merit pay pool for non-union positions and union positions hired prior to 7/15/14 and a 3.25% increase for union positions hired after 7/15/14.
Position Corporate Fund Commuter Fund
Police Chief 100% - (1) Deputy Police Chief 100% -
Administrative Assistant to Police Chief 100% -
(4) Police Commander 100% -
(11) Police Sergeant 100% -
(53) Police Officer 100% -
Property Evidence Officer 100% -
(2) Public Service Officers 090% 10% Social Worker 100% -
Accounts for the estimated salaries for new part-time police officers. This program was planned for 2020 but was not explored due to COVID-19.
Accounts for overtime salaries for non-exempt Police Department employees which primarily results from
the commitment to maintain appropriate staffing levels. Overtime pay is also an essential element in sustaining the minimum number of personnel during unscheduled occurrences. Examples of such circumstances include sick time, officer injury, unforeseen court delays, etc. Furthermore, overtime is
Regular Salaries 511110 2020 Budget 2021 Budget
$7,849,426 $7,633,146
Part Time Salaries 2020 Budget 2021 Budget
$150,000 $150,000
Overtime Salaries 511210 2020 Budget 2021 Budget
$656,918 $650,000
89
Village of Glenview, Illinois – 2021 Budget Police Department
unavoidable due to ongoing investigations, mandatory court appearances, training, vacations, and incidents that may take place towards the end of an officer’s shift. The overtime trend from 2017-2021 is as follows:
Accounts for the overtime salary expense expected to be covered and reimbursed by outside parties that have requested police presence for their event and will pay for that service through an invoice issued by the Village. The overtime trend from 2017-2021 is as follows:
Accounts for the costs of 96 hours of holiday pay for Police Officers in accordance with the Police Union Contract and 56 hours of holiday pay for Sergeants at their base hourly rate
Longevity is paid to Police Officers per the union contract with 7 or more years of service (28 employees) and Police Department non-union non-exempt employees per the employee handbook with 7 or more years of service hired prior to 7/17/2012 (13 employees). Longevity amounts are included in union contracts and the employee handbook at a specific point in time and are increased annually based on the annual
September change in CPI. The estimated change in CPI is 1.7% based on prior years. Longevity is allocated across funds in the same proportions as regular salaries.
657,758 619,028 661,340
506,000
650,000
0
200,000
400,000
600,000
800,000
2017 Act.2018 Act.2019 Act.2020 Proj.2021 Budget
Overtime $
80,235
64,490 59,601
23,000
70,000
0
20,000
40,000
60,000
80,000
100,000
2017 Act.2018 Act.2019 Act.2020 Proj.2021 Budget
Reimbursed Overtime $
Reimbursed Overtime 511225 2020 Budget 2021 Budget
$70,000 $70,000
Holiday Pay 511230 2020 Budget 2021 Budget $279,698 $294,508
Longevity 511240 2020 Budget 2021 Budget $65,953 $60,407
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Village of Glenview, Illinois – 2021 Budget Police Department
Accounts for the vacation time compensation paid to Police Department employees for a certain number of accrued and unused vacation hours in accordance with the Police Union contract and the Employee Handbook. The 2021 budget is based on a three-year trend.
Accounts for the sick time compensation paid to Police Department employees for a certain number of accrued and unused sick hours in accordance with the Police Union contract and the Employee Handbook.
The 2021 budget is based on a three-year trend.
Accounts for the deferred compensation given to the Police Chief at 3% of his base salary.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments for Salaries,
Deferred Compensation, Holiday Pay and Longevity. All Police Department employees are subject to Medicare only while non-sworn employees are subject to Social Security and Medicare.
Accounts for the employers share of IMRF Pension Contributions for non-sworn Police Department staff. The 2021 employer rate is 11.79% of IMRF wages which include salaries, OT wages, and longevity. The 2021 rate is 3.9% higher than the 2020 rate of 12.27%.
Accounts for the employer portion of health and dental insurance coverage for eligible Fire Department participants. The Village offers employees two health insurance plans which include an HMO option and
a PPO option.
Vacation Buy Back 511270 2020 Budget 2021 Budget $65,000 $50,000
Sick Buy Back 511280 2020 Budget 2021 Budget
$5,000 $2,500
Deferred Compensation 512110 2020 Budget 2021 Budget
$5,289 $5,443
FICA Payments 514110 2020 Budget 2021 Budget
$158,321 $166,576
IMRF Payments 514210 2020 Budget 2021 Budget $46,722 $47,032
Health Insurance 514410 2020 Budget 2021 Budget
$1,026,256 $1,058,279
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Village of Glenview, Illinois – 2021 Budget Police Department
Accounts for the expenses associated with Police academy graduations, retirements and promotions. This fund has a significant increase due to scheduled and unexpected retirements, promotions, and academy graduations within the police department.
Contractual Expenditures
Accounts for hospital medical services for prisoners, quadrennial police physical exam program with stress
test and the annual Northern Illinois Police Alarm System (NIPAS) member’s physical as provided for in the Union Contract and Employee Handbook. In the coming year, although there is one additional NIPAS physical, there are six less quadrennials therefore a decrease in the medical services budget.
Description Qty Unit Cost Total
Hospital medical services for prisoners 1 $1,000 $1,000
Quadrennial Police physical program – with stress test 13 $601 $7,813
Lead testing for Range Officers 7 $175 $1,225 Annual NIPAS Physical 3 $591 $1,773
TOTAL $11,811
Accounts for the service fees for outside firms and agencies that support the work of the Police Department. This account has a slight increase with variations that adjusts with changes in volume and activity. Changes include a decrease of $2,200 for the Agency 360 program, decrease of $600 in kennel fees, increase of
$2,500 for miscellaneous professional services, increase of Crime Lab fees of $1,365, and an increase of $7,700 for the TOPS Program used to monitor police service calls.
Description 2020 Amount 2021 Amount
Agency 360 Field Training Officer (FTO) paperless program $3,400 $1,200
Animal kennel services $1,800 $1,200
Beast Evidence Collection annual fee $1,214 $1,214
Children's Advocacy Center annual fee $3,150 $3,150
Criminal Investigations Car Rentals $500 $500
Critical Reach Crime Bulletin annual fee $685 $750
Evaluation and Count of Property Room Inventory (one-time expense) $8,500 $5,000
Experian annual user fee $330 $330
Law Enforcement Agencies Data System (LEADS On-Line) annual fee $4,400 $4,400
LEAD Text-a-Tip mobile phone crisis intervention reporting service annual fee $3,397 $3,400
Misc. prof. services - funeral home transports, towing services, and cleaning $3,500 $5,000
North Regional Major Crimes Task Force (NORTAF) annual fee $5,650 $5,650
Incentives and Recognition 515300 2020 Budget 2021 Budget $500 $1,200
Medical Services 521230 2020 Budget 2021 Budget
$14,045 $11,811
Other Professional Services 521290 2020 Budget 2021 Budget
$121,047 $124,728
92
Village of Glenview, Illinois – 2021 Budget Police Department
Description 2020 Amount 2021 Amount
Northern Illinois Police Alarm System (NIPAS) annual fee $6,500 $6,500
NIPAS language interpretation line annual fee $1,500 $1,500
Northeastern Illinois Regional Crime Laboratory (NIPCL) annual membership fee $63,835 $65,200
Police social services Glenview resident assistance $872 $634.00
TOPS Program $4,800 $12,500
West/Clear Thomson Reuters background check annual fee $6,374 $6,600
TOTAL $121,407 $124,728
Accounts for the yearly contract with Andy Frain Services, Inc., to provide Crossing Guard services within the Village. On May 21, 2019, the Village Board authorized a three-year contract with two optional one-
year renewals. These services were previously included in the Other Professional Services line item prior to 2020.
Accounts for the cost of labor attorneys for union negotiations, personnel matters, and special projects. The Police Union contract expired in 2018 and negotiations which were completed in Q2 of 2020. Personnel matters and special projects costs will vary upon needs.
Accounts for Police Department participation in various professional organizations. These organizational memberships provide services such as training and professional development.
Description Qty Unit Cost Total
ALICE re-certification fee 2 $10 $20
Arson Investigation Bulletin 1 $159 $159
Association of Police Social Workers 1 $60 $60
Center for Education & Law Enforcement Bulletin 1 $159 $159
COSTCO 1 $120 $120
Crain’s 1 $139 $139
Glenview Lantern 1 $39 $39
Illinois Association of Chiefs of Police (ILACP) Chief 1 $220 $220 Illinois Association of Chiefs of Police (ILACP) Deputy Chief 1 $220 $220
Illinois Association of Property and Evidence Managers (IAPEM) 3 $35 $105
Illinois Citizen Police Academy Association 2 $100 $200
Illinois Division of International Association for Identification (IDIAI) 2 $25 $50
Illinois Law Enforcement Alarm System (ILEAS) 1 $240 $240
Crossing Guard Services 521405 2020 Budget 2021 Budget
$340,000 $340,000
Outside Litigation 521540 2020 Budget 2021 Budget $17,500 $9,250
Dues, Memberships, Subscriptions 522125 2020 Budget 2021 Budget
$3,748 $3,637
93
Village of Glenview, Illinois – 2021 Budget Police Department
Description Qty Unit Cost Total
International Association of Chiefs of Police (IACP) Chief 1 $0 $0
International Association of Chiefs of Police (IACP) Deputy Chief 1 $190 $190
International Association of Property and Evidence (IAPE) 3 $50 $150
International City/County Management Association (ICMA) 1 $200 $200
International Law Enforcement Educators and Trainers Association (ILEETA) 4 $50 $200
National Association of School Resource Officers 1 $40 $40
Northern Illinois Police Alarm System (NIPAS) annual meeting 6 $29 $174
Northwest Police Academy 1 $50 $50
Police Executive Research Forum (PERF) Chief 1 $475 $475
Police Executive Research Forum (PERF) Deputy Chief 1 $200 $200
Social Worker Licensing Fee 1 $62 $62
Safe Kids Membership and Certification 3 $55 $165
TOTAL $3,637
Accounts for the Starcom radio equipment and user fee of $55,333 based on how many radios are in use by
Police and Fire with an allocation of 58% to Police ($32,228) and 42% to Fire ($23,105).
Account is for the use of postage/mailing through FedEx, UPS, and/or US Postal Services in the delivery
of evidence sent to other departments and locations by Criminal Investigations. In prior years, postage was centralized in the General Government budget.
Accounts for the printing of business cards, stationary, event signage, adjudication hearing forms, Police Department forms, taxi license printing, on-street permits and ordinance ticket printing. A new item to this account are weatherproof citation envelops used with the new Brazos ticketing system.
Description 2020 Amount 2021 Amount
IL Criminal & Traffic Law Manuals $0 $225
Method of Appearance – Adjudication $320 $330
Miscellaneous forms for use by Police Department $300 $300
On-street parking permits $230 $230
Overtime Slips $275 $280
Case Jackets (moved to Records) $1,000 $0
Expungement Jackets (moved to Records) $135 $0
Pagers and Radio 522140 2020 Budget 2021 Budget
$36,816 $32,228
Postage 522145 2020 Budget 2021 Budget
- $250
Printing and Publishing 522150 2020 Budget 2021 Budget $3,680 $5,885
94
Village of Glenview, Illinois – 2021 Budget Police Department
Description 2020 Amount 2021 Amount
P-tickets for local ordinances $1,200 $1,300
P-Ticket Envelopes – Records $0 $3,000
Taxi licenses $220 $220
TOTAL $3,680 $5,885
Accounts for the maintenance of equipment used in Police Department operations and enforcement. The escalation is due to a substantial increase to the StarCom radio maintenance fees.
Description 2020 Amount 2021 Amount
Office equipment maintenance $325 $325
Portable radio maintenance $1,000 $500
Radar and speed cart repairs $1,000 $1,000
STARCOM radio maintenance $4,446 $9,000
Truck scale quarterly maintenance $2,750 $2,450
Truck scale annual inspection $200 $200
TOTAL $9,721 $13,475
Accounts for the maintenance of after-market vehicle equipment and costs associated with vehicle markings. Average yearly payments made from this account can vary depending on necessary maintenance.
Accounts for costs associated with new hires as well as interdepartmental promotions. There will be no
Sergeant’s exam in 2021 (conducted in 2019 and only done every three years), so all costs are for new hires.
This account was decrease by $60,000 due to the removal of the Kentech background investigations system.
Description Quantity Unit Cost Total
Police Polygraph 25 $200 $5,000
Police pre-certified and entry level (PEAC) process 4 $2,600 $10,400
Police job advertisement 2 $300 $600
Police Psychological Evaluation 10 $625 $6,250
Police Pre-employment Physical (Health Endeavors) 10 $1,308 $13,080
Expedited Psychological Evaluations 3 $200 $600
Police Pre-employment vaccinations (as needed) 10 $95 $950
Police Testing – Administration of Test and Scoring 200 $42 $8,400
Equipment Maintenance 522230 2020 Budget 2021 Budget
$9,721 $13,475
Vehicle Equipment Maintenance & Repairs 522295 2020 Budget 2021 Budget
$6,200 $5,700
Selections & Promotions 523020 2020 Budget 2021 Budget
$107,523 $46,580
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Village of Glenview, Illinois – 2021 Budget Police Department
Police Testing – Collection of Applications (includes credit) 400 $2 $800
Psychological Assessment Room Rental Fee 1 $500 $500
TOTAL $46,580 Commodities
Accounts for ammunition for handguns and rifles and for duty and training purposes.
Qty Unit Cost Total .40 caliber ammunition for on-duty and training 1 $4,500 $4,500
223 ammunition for on-duty and training 1 $3,500 $3,500
TOTAL $8,000
Accounts for the replacement batteries for the department issued gun mounted flashlights (100 gun mounted lights) and Starcom replacement batteries for the portable radios.
Qty Unit Cost Total
Specialized batteries for gun-mounted flashlights 1 $200 $200
Starcom replacement batteries 1 $600 $600 TOTAL $800
Accounts for the office supplies used by the Police Department. Office supplies were previously in a
centralized General Government account.
Accounts for the meeting supplies for departmental staff and monthly detective meetings as well as supplies
for training programs hosted by the Police Department.
Accounts for the uniform and shoe allowance provided for eligible Police Department personnel per the Union contract or the Employee Handbook. Also includes ballistic vest replacement for officers, NIPAS
Ammunition 531010 2020 Budget 2021 Budget
$8,000 $8,000
Batteries Specialized 531030 2020 Budget 2021 Budget $800 $800
General Office Supplies 531110 2020 Budget 2021 Budget
$0 $575
Meeting Supplies 531140 2020 Budget 2021 Budget
$2,330 $2,300
Uniforms/Shoes 531230 2020 Budget 2021 Budget
$91,670 $88,630
96
Village of Glenview, Illinois – 2021 Budget Police Department
members and uniforms for new hires. Team member replacement ballistic vests and helmets have a 5-year life – next replacement will be in 2025.
Description Qty Unit Cost Total
Evidence Technician Uniform Allowance 26 $950 $24,700
Exempt officers and detectives uniform allowance 16 $1,000 $16,000
Sergeant and Officers (non-evidence technician) uniform allowance 25 $750 $18,750
Officer ballistic vest replacement 9 $700 $6,300
Uniforms for new officers 6 $3,500 $21,000
Public Service Officer Uniform Allowance 2 $550 $1,100
Police Academy Specialty Uniforms 6 $130 $780
TOTAL $88,630
Accounts for the supplies and tools used in the Police Department. Changes to this account include an increase in animal supplies for the police therapy dog, a new line item for coffee, and replacement of the current industrial shredder that is 30-years old and can no longer be repaired due to obsolete parts.
Description 2020 Amount 2021 Amount
Animal supplies $2,000 $3,800
Beast evidence collection $900 $900
Camera supplies and Evidence equipment $1,000 $1,000
Child safety seat supplies $1,000 $1,000
Citizen’s Police Academy $1,600 $1,600
Coffee and coffee supplies - Police $0 $1,500
Community Relations supplies $5,000 $5,000
Defensive tactics equipment and supplies $500 $500
Evidence collection supplies $6,000 $6,000
Field Directory $1,080 $823
First aid supplies $500 $500
Flares and safety equipment $500 $500
Hazardous materials protection and clean up equipment $1,500 $1,500
In car printer receipt paper $1,000 $1,000
Police Department Open House and Missing Children’s Day $4,000 $4,000
Prisoner Disposable Blankets $750 $750
Prisoner meals $2,000 $2,000
Range Supplies $2,000 $2,000
Shredder – Police Administration $0 $5,100
TOTAL $31,330 $39,473 Other Charges
Other Supplies/Tools 535050 2020 Budget 2021 Budget $31,330 $39,473
Other Expenses 540190 2020 Budget 2021 Budget
97
Village of Glenview, Illinois – 2021 Budget Police Department
This account is intended to be used for unforeseen/unplanned departmental expenses as needed. This account was reduced due to COVID-19 Financial Response Plan.
Accounts for the 2021 Village Police Pension Contribution to the Police Pension Fund. This employer
contribution is funded through a separate line item on the 2020 Property Tax Levy. During 2018 and 2019, the Police and Fire Pension Boards, in cooperation with the Village Board, revised the Pension Funding Policy from a closed policy to an open policy. Previously their policy required the fund to be 90% funded by 2040. However, the Boards determined the closed method to be unsustainable due to extreme escalations
in annual Village contribution leading up to 2040. The change to the new open funding policy, lower
investment results, and enhanced benefits for Tier II members accounts for the increase from the 2020 budget to the 2021 budget. The switch to the open funding policy will stabilize the annual contribution over time while still achieving a funding percentage of approximately 87% by 2040 due to the positive result of compounding interest and a decreasing pension liability.
Accounts for employee and professional development in specific areas. The training not only enhances the
employees’ career, but maintains and develops additional skills for the benefit of the organization and the
services provided to residents. The training budget reflects a more precise account of actual required training which decreased the budget significantly.
Description Qty
Unit Training Cost
Subtotal Training Cost
Unit Travel Cost
Subtotal Travel Cost
Total Travel & Training Cost
Advanced Interview and Interrogation 4 $125 $500 $80 $320 $820
Advanced School Resource Officer Course 1 $400 $400 $420 $420 $820
Arrest and Control tactics 1 $450 $450 $230 $230 $680
Background Investigations 2 $250 $500 $50 $100 $600
Basic Evidence & Crime Scene Photography 4 $300 $1,200 $130 $520 $1,720
Basic Interview and Interrogation 4 $400 $1,600 $75 $300 $1,900
BEAST Training – Porter Lee 2 $2,500 $5,000 $125 $250 $5,250
Blue Line Learning Group hazardous materials and blood borne pathogen training (on-line) 70 $30 $2,100 $0 $0 $2,100
Breath Operational School 4 $125 $500 $50 $200 $700
Civilian personnel training, public service officers, and property evidence officer (on-line) 4 $250 $1,000 $25 $100 $1,100
Court Smart monthly (online) training 70 $50 $3,500 $0 $0 $3,500
Crash Investigation Training I & II 1 $2,400 $2,400 $680 $680 $3,080
Crime Scene Photography 1 $1,350 $1,350 $170 $170 $1,520
Field Training Officer training 4 $275 $1,100 $170 $680 $1,780
Financial Crimes Investigation 2 $150 $300 $50 $100 $400
Firearms training and development 1 $450 $450 $785 $785 $1,235
$5,000 $0
Pension Expense 540240 2020 Budget 2021 Budget
$3,496,051 $3,749,715
Training 540300 2020 Budget 2021 Budget
$120,908 $109,123
98
Village of Glenview, Illinois – 2021 Budget Police Department
Description Qty
Unit
Training Cost
Subtotal
Training Cost
Unit
Travel Cost
Subtotal
Travel Cost
Total Travel &
Training Cost
Homicide Investigators Association Conference 2 $250 $500 $170 $340 $840
Homicide Investigators Course 3 $225 $675 $20 $60 $735 Illinois Association of Chief of Police Conference (ILACP) 2 $370 $740 $0 $0 $740
Illinois Tactical Officers Association conference
(ITOA) 4 $325 $1,300 $20 $80 $1,380
Incident Command System 300 ICS300 3 $300 $900 $75 $225 $1,125
Incident Command System 400 ICS400 3 $200 $600 $50 $150 $750
International Association of Chiefs of Police conference (IACP) 2 $475 $950 $1,275 $2,550 $3,500 International Law Enforcement Educators and Trainers Association (ILEETA) conference 1 $420 $420 $1,100 $1,100 $1,520
Lexipol Law Enforcement Procedure Manual 70 $70 $4,900 $0 $0 $4,900
Lexipol Policy Manual (online) 1 $1,367 $1,367 $0 $0 $1,367
New Detective Basic Course 2 $225 $450 $50 $100 $550
New Recruit Law Enforcement/Family training 6 $50 $300 $0 $0 $300
New World Conference 1 $1,200 $1,200 $1,800 $1,800 $3,000
North East Multi-Regional Training (NEMERT) association 70 $100 $7,000 $0 $0 $7,000
Northwest Police Academy training 16 $25 $400 $0 $0 $400 Northwestern University Center for Public Safety School of Staff and Command 2 $4,000 $8,000 $1,000 $2,000 $10,000 Northwestern University Center for Public Safety Supervision of Police Personnel 3 $1,000 $3,000 $240 $720 $3,720
Peer Support Group training 5 $100 $500 $52 $260 $760
Police academy for new hires 6 $3,750 $22,500 $0 $0 $22,500
Police Law Institute monthly legal update fee 70 $125 $8,750 $0 $0 $8,750
Press Information Officer 1 $195 $195 $50 $50 $245
Report Writing Development 6 $200 $1,200 $0 $0 $1,200
Street Crimes 4 $399 $1,596 $60 $240 $1,836
SUV Driver training 10 $335 $3,350 $40 $400 $3,750
Tactical De-escalation Nonviolent Encounters 6 $150 $900 $25 $150 $1,050
TOTAL $109,123
Accounts for equipment and training used in the enforcement of impaired driving. This includes the annual Drug Recognition Enforcement Re-Certification for the DRG officer, and the purchase of two Stalker
Radars.
Description Qty
Unit Training Cost
Subtotal Training Cost
Unit Travel Cost
Subtotal Travel Cost Total Travel &
DUI Court Fine Expenditures 540320 2020 Budget 2021 Budget
$35,443 $8,900
99
Village of Glenview, Illinois – 2021 Budget Police Department
Training Cost
Drug Recognition Re-Certification 1 $500 $500 $1,400 $1,400 $1,900
Stalker Dual Radar 2 $3,500 $7,000 - - $7,000
TOTAL $ 8,900 Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of
vehicles and equipment used by the Police Department.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of
Police Department fleet.
CERF Charges 560010 2020 Budget 2021 Budget
$164,612 $164,612
MERF Charges 560090 2020 Budget 2021 Budget
$196,403 $218,123
100
Village of Glenview, Illinois - 2021 Budget Fire Department
Fire
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel 11,766,518 11,498,043 11,473,630 12,019,180 521,137
Contractual 313,986 270,520 270,218 296,689 26,169
Commodities 224,925 285,613 326,301 295,276 9,663
Other Charges 4,062,134 5,270,263 5,235,846 5,865,643 595,380
Capital Outlay - 28,000 - - (28,000)
Interfund Charges 1,178,677 1,245,976 1,245,976 1,254,282 8,306
Fire Total 17,546,240 18,598,415 18,551,971 19,731,070 1,132,655
Fire Department Summary
101
Village of Glenview, Illinois - 2021 Budget Fire Department
Fire
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 8,759,120 8,848,373 8,757,888 9,196,779 348,406
511210 - Overtime Salaries 1,401,545 959,845 1,029,387 1,072,881 113,036
511230 - Holiday Pay 200,508 196,866 196,866 245,756 48,890
511240 - Longevity Pay 90,949 94,413 94,413 93,666 (747)
511270 - Vacation Buy Back 35,010 40,000 42,424 40,000 -
511280 - Sick Buy Back 8,695 10,000 7,052 7,000 (3,000)
512110 - Deferred Comp 3,347 4,524 2,746 5,228 704
514110 - FICA Payments 150,532 153,371 152,493 165,458 12,087
514210 - IMRF Payments 9,287 11,361 11,071 11,294 (67)
514410 - Health Insurance 1,107,525 1,179,290 1,179,290 1,181,118 1,828
Total Personnel 11,766,518 11,498,043 11,473,630 12,019,180 521,137
Contractual
521230 - Medical Services 34,879 43,635 43,635 44,628 993
521290 - Other Professional Service 165,548 107,720 107,720 107,720 -
521540 - Outside Litigation 13,855 12,500 40,000 5,000 (7,500)
522125 - Dues, Memberships, Subscriptions 708 2,600 2,600 3,150 550
522140 - Pagers And Radio 20,411 22,428 - 23,105 677
522145 - Postage 164 550 550 750 200
522230 - Equipment Maintenance 45,115 62,335 62,213 55,336 (6,999)
523020 - Selection & Promotions 33,307 18,752 13,500 57,000 38,248
Total Contractual 313,986 270,520 270,218 296,689 26,169
Commodities
531015 - Appliances 1,137 1,250 1,250 1,250 -
531110 - General Office Supplies 2,100 4,000 3,000 7,100 3,100
531125 - Janitorial Supplies 12,250 20,800 23,000 24,000 3,200
531155 - Operational Supplies 4,974 5,000 5,000 5,000 -
531180 - Quartermaster Supplies 99,113 103,163 126,163 109,036 5,873
535050 - Other Supplies/Tools 105,350 151,400 167,888 148,890 (2,510)
Total Commodities 224,925 285,613 326,301 295,276 9,663
Other Charges
540190 - Other Expenses - 5,000 373 - (5,000)
540240 - Pension Expense 4,036,671 5,213,253 5,213,253 5,785,405 572,152
540300 - Training 25,463 52,010 22,220 80,238 28,228
Total Other Charges 4,062,134 5,265,263 5,235,473 5,865,643 600,380
Capital Outlay
550020 - Furniture & Fixtures - 28,000 - - (28,000)
Total Capital Outlay - 28,000 - - (28,000)
Interfund Charges
560010 - CERF Charges 610,994 644,959 644,959 644,959 -
560040 - FRRF Charges 123,152 179,072 179,072 179,072 -
560090 - MERF Charges 437,991 421,945 421,945 430,251 8,306
560095 - MERF-Accident Charges 6,540 - - - -
Total Interfund Charges 1,178,677 1,245,976 1,245,976 1,254,282 8,306
Fire Total 17,546,240 18,598,415 18,551,971 19,731,070 1,132,655
Fire Department Line Item Budget
102
Village of Glenview, Illinois – 2021 Budget Fire Department
Fire Department
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. The Fire Department services include emergency medical services, 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, hazardous materials
incidents, below or above ground rescues, water and ice rescues and miscellaneous hazard investigations;
and administrative responsibilities, including managing the department’s financial matters, budget requests,
budget compliance, short term and long term goal development, relations with public and private entities,
as well as personnel matters including, staffing, discipline and labor relations.
The Fire Department is staffed with 81 positions (including a Fire Chief, Deputy Fire Chief, four Fire
Battalion Chiefs, three Fire Captains, 12 Fire Lieutenants, 59 Firefighters/Paramedics and one Executive
Assistant).
Personnel Expenditures
Accounts for salary expense for union
Firefighters/Paramedics, Fire Lieutenants, and Fire Captains
per the Fire Union Contract and the non-union full-time fire
department employees. The 2021 budget includes a 2.75% for
union positions and 2.5% merit pay pool for non-union
positions.
The Fire Department currently staffs and operates two advanced life support (ALS) ambulances 24 hours a
day, one ALS ambulance 12 hours per day (7am to 7pm), and five ALS fire suppression apparatus. As part
of our current staffing approach, overtime hire backs are used daily to staff the 12 hour ALS ambulance and
other personnel shortages that may occur. In 2021, we are anticipating similar hours worked to 2020 with
an increase due to a 4.5% salary increase and added preceptor pay in the new CBA. We will however be
able to potentially cut money from our overtime budget with changes to internal programs related to new
member training, monthly comps and our training officer being from an exempt rank. We currently have
three members on IL-TF 1 Urban Search and rescue. 86% or approximately $20,000 of their training costs
are reimbursed. Our department members on the Cook County Swiftwater team have a similar
reimbursement percentage with a training reimbursement amount of approximately $22,000. With the
addition of new personnel who do not have their paramedic certification, we will also incur an increase to
cover students while in class.
Regular Salaries 511110 2020 Budget 2021 Budget
$8,848,373 $9,196,779
Position Corp Fund
Fire Chief 100%
Deputy Fire Chief 100%
Executive Assistant 100%
(4) Fire Battalion Chief 100%
(3) Fire Captain 100%
(12) Fire Lieutenant 100%
(59) Firefighter Paramedic 100%
Overtime Salaries 511210 2020 Budget 2021 Budget
$959,845 $1,072,881
103
Village of Glenview, Illinois – 2021 Budget Fire Department
Description Qty Unit Cost Total
One additional FTE per shift ($62.18 x 12 hrs.) 365 days $746 $272,348
Additional leave/shift = 12-hr hire back ($62.18 x 12 hrs.) 365 days $746 $272,348
Additional OT based on 3.5 yr. trend (62.18 x 24 hrs.) 75 $1,495 $111,924
Acting Company Officer Pay 1 $61,068 $61,068
Admin OT (transports of apparatus / sp. details) 1 $16,432 $18,500
Emergency Medical Services (EMS) 1 $74,382 $74,382
HAZMAT 1 $15,996 $15,996
Fire Investigations 1 $25,300 $25,300
Public Education (Fall Program / CPR / School Resp.) 1 $33,500 $33,500
Self-Contained Breathing Apparatus and Breathing
Apparatus Systems (SCBA & BA) 1 $1,750 $1,750
Training 1 $60,761 $60,761
Technical Response Team 1 $52,467 $52,467
Dive Team 1 $35,825 $35,825
Wellness 1 $1,500 $1,500
Apparatus Maint. And Build Outs 1 $24,332 $24,332
Unmanned Aircraft (Drone) 1 $10,880 $10,880
TOTAL $1,072,881
Accounts for the holiday pay that is 3% of base salary for Firefighters, Lieutenants, Captains and Battalion
Chiefs per the union contract. The amount increased from 2.5% to 3% with the settlement of a new contract
in 2020. This amount is paid out annually in one lump sum.
Longevity is paid to Fire union employees with 7 or more years of service per the union contract (58
employees) and Fire Department non-union non-exempt employees with 7 or more years of service hired
prior to 7/17/2012 per the Employee Handbook (1 employee). Longevity amounts are included in union
contracts and the employee handbook at a specific point in time and are increased annually based on the
annual September change in CPI. The estimated change in CPI is 1.7% based on an average of prior years.
880,627 786,476
1,401,542
959,845 1,029,387 1,072,881
0
500,000
1,000,000
1,500,000
2017 Actual 2018 Actual 2019 Actual 2020 Budget 2020 Est. 2021 Budget
Overtime (511210)
2016 - 2021
Overtime $
Holiday Pay 511230 2020 Budget 2021 Budget
$196,866 $245,756
Longevity 511240 2020 Budget 2021 Budget
$94,413 $93,666
104
Village of Glenview, Illinois – 2021 Budget Fire Department
Accounts for the vacation time compensation paid to Fire Department employees for a certain number of
accrued and unused vacation hours in accordance with the Fire Union contract and the Employee Handbook.
The 2021 budget is based on a review of the trend of the last three years.
Accounts for the sick time compensation paid to Fire Department employees for a certain number of accrued
and unused sick hours in accordance with the Fire Union contract and the Employee Handbook. The 2021
budget is based on a review of the trend of the last three years.
Accounts for the deferred compensation given to the Fire Chief at 3% of their base salary.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments for Salaries,
Deferred Compensation, Holiday Pay and Longevity. All Fire Department employees are subject to
Medicare while non-sworn employees are subject to both Social Security and Medicare.
Accounts for the employers share of IMRF Pension Contributions for non-sworn Fire Department Staff.
The 2021 IMRF rate is 12.27% of IMRF wages (salaries, OT wages and longevity). The 2021 rate is 3.9%
lower than the 2020 rate of 11.79%.
Accounts for the employer portion of health and dental insurance coverage for eligible Fire Department
participants. The Village offers employees two health insurance plans which include an HMO option and
a PPO option.
Vacation Buy Back 511270 2020 Budget 2021 Budget
$40,000 $40,000
Sick Buy Back 511280 2020 Budget 2021 Budget
$10,000 $7,000
Deferred Compensation 512110 2020 Budget 2021 Budget
$4,524 $5,228
FICA Payments 514110 2020 Budget 2021 Budget
$153,371 $165,458
IMRF Payments 514210 2020 Budget 2021 Budget
$11,361 $11,294
Health Insurance 514410 2020 Budget 2021 Budget
$1,179,290 $1,181,118
105
Village of Glenview, Illinois – 2021 Budget Fire Department
Contractual Expenditures
Accounts for the annual fire
physical program, physicals and
stress tests (required by contract
Ages 40-49 every 3 years, Age
50 every year). Meets National
Fire Protection Association
recommendations. The cost of
physicals will slightly increase, but with the adjustment in physical types, there will only see a slight
increase for 2021.
Accounts for the service fees for outside firms and agencies that support the work of the Fire Department.
The 2021 budget remains flat with the 2020 budget.
Description Amount
Lutheran General Hospital Administrative Fee $1,000
Annual MABAS Division III Assessment $5,695
Ambulance Insurance Reimbursement Service $100,000
Emergency Medical Services Paramedic Licenses (25 members X $40 each) $1,025
TOTAL $107,720
Accounts for outside litigation costs related to the fire department. The 2021 budget is lower due to the
union contract being settled in 2020.
Accounts for the Fire Department participation in various organizations. These organizational memberships
provide services such as training and program donations; as well as supporting groups involved in
community activities.
Description
2020
Amount
2021
Amount
Illinois Fire Chief’s Association Fee (Chief & DC & Dept. Assoc. Fees -
Annual) $940 $940
IL Dept. of Public Health Annual Ambulance Fee (5 Ambulances X $226 ea.) $1,130 $1,180
American Heart Association membership Fee (Annual Dues) $100 $100
Investigation – Strike Force Subscription (Annual Dues) $100 $100
Medical Services 521230 2020 Budget 2021 Budget
$43,635 $44,628
Description Qty Unit Cost Total
Stress Tests 34 $594 $20,196
Basic Physical (No Stress Test) 47 $456 $21,432
Tests and Titers (Based on past year
estimates) 1 $3,000 $3,000
TOTAL $44,628
Other Professional Services 521290 2020 Budget 2021 Budget
$107,720 $107,720
Outside Litigation 521540 2020 Budget 2021 Budget
$12,500 $5,000
Dues, Memberships, Subscriptions 522125 2020 Budget 2021 Budget
$2,600 $3,150
106
Village of Glenview, Illinois – 2021 Budget Fire Department
Description
2020
Amount
2021
Amount
Training-IL Society of Fire Service Instructor Membership (Annual Dues) $55 $55
Illinois Fire Service Admin. Professionals (IFSAP) Annual Membership
(Annual Dues) $75 $75
Great Lakes Fire Accreditation Managers (Annual Dues) $100 $100
Drone Fees and Storage (Annual Fee) $100 $100
International Association of Women in Fire and Emergency Services $500
TOTAL $2,600 $3,150
Accounts for the Starcom radio annual user fee of $55,333 (this fee is shared by the Fire Department at
$23,105 and the Police Department at $32,228.
Accounts for the Fire Department postage costs to send turnout gear/equipment out for repair and other
miscellaneous mailing and shipping costs. The increase was due to the inability to deliver because of
COVID-19.
Accounts for the maintenance of equipment used in Fire Department operations. The department’s portable
radio batteries are at the end of their life cycle and will need replacement in 2021 ($7,675). Apparatus
underbody power washing and protective coating was completed in 2020.
Description
2020
Amount
2021
Amount
Administration – ChiComm Agreement (Radios) $3,000 $3,900
Administration – STARCOM maintenance agreement $3,702 $3,400
EMS – stretchers, defibrillator calibration and equipment $5,600 $6,300
Apparatus and Equip – Ladder, Pump, generator testing $28,965 $15,871
SCBA & BA Systems – Compressor maintenance, flow testing $10,900 $12,440
Dive Team – Regulator maintenance, tank visual inspection $3,468 $4,000
Vehicles – Headset and portable radio repairs $3,000 $7,675
Fitness Equipment Maintenance (5 stations) $2,500 $750
Drone Maintenance and Repair $1,200 $1,000
TOTAL $62,335 $55,336
Pagers and Radio 522140 2020 Budget 2021 Budget
$22,428 $23,105
Postage 522145 2020 Budget 2021 Budget
$550 $750
Equipment Maintenance 522230 2020 Budget 2021 Budget
$62,335 $55,336
107
Village of Glenview, Illinois – 2021 Budget Fire Department
Accounts for recruitment/selection services, pre-employment physicals and psychological evaluations,
polygraph testing and background checks. This account includes a maintenance fee for management or
reporting of testing results from current Lieutenant and Captain’s eligibility exams and is noted with a *.
In 2021, the current new hire eligibility list will expire and testing is required every two years by statute
unless the list is exhausted. This account also includes a Captain’s exam in 2021 and an increase in the
number of new hires as it relates to pre-employment costs.
Qty Unit Cost Total
Fire Background Check 25 $100 $2,500
Fire Polygraph 10 $175 $1,750
Fire Psychological Evaluation 10 $625 $6,250
Fire Pre-employment Physical 10 $1,400 $14,000
Fire Pre-employment Vaccinations (as needed) 1 $1,500 $1,500
Fire Pre-employment Fingerprinting 1 $1,500 $1,500
Fire Job Advertisement 1 $500 $500
Expedited Pre-Employment Results (as needed) 1 $2,500 $2,500
Entry Examination 1 $16,000 $16,000
Captain’s Exam 1 $10,500 $10,500
TOTAL $57,000
Commodities
Accounts for the small appliances in the fire stations such as toasters, microwaves, etc.
Qty Unit Cost Total
Kitchen items (dishes, flatware, etc.) 6 $25 $150
Cooking utensils 6 $40 $240
Plates and bowls 4 $100 $400
Toasters 3 $40 $120
Crockpot 4 $40 $160
Blenders 6 $30 $180
TOTAL $1,250
Accounts for the office supplies in the Fire Department and is based on a 3 year annual trend. Includes
misc. supplies for day to day operations (pens, pencils, folders, binders, flash drives, etc.). Coffee has been
decentralized in 2021 and will be managed by the respective department. These costs ($6,000) were
previously included in the General Government budget.
Selections & Promotions 523020 2020 Budget 2021 Budget
$18,752 $57,000
Appliances 531015 2020 Budget 2021 Budget
$1,250 $1,250
General Office Supplies 531110 2020 Budget 2021 Budget
$4,000 $7,100
108
Village of Glenview, Illinois – 2021 Budget Fire Department
Accounts for the department cleaning supplies. State regulatory agencies (IDPH) require medical
equipment to be cleaned and disinfected to a certain standard. Turn-out gear must be cleaned within
manufacturer’s recommendations to honor warranty. An increase in cleaning supplies is anticipated due to
COVID cleaning procedures.
Accounts for the station maintenance supplies in the Fire Department budgeted at $1,000/station for five
stations.
Accounts for the uniforms,
shoes, and other staff gear
provided for each of the
sworn Fire Department
personnel in the union
contract or the Employee
Handbook.
Accounts for the supplies and tools used in the Fire Department operations. These are front line supplies
and equipment used on a daily basis. Beginning with the 2020 budget, Apparatus and Equipment includes
the cost to replace one thermal imaging camera ($7,500) with a goal of replacing one each year through
2024. The current units are losing their screen clarity and are reaching the end of their warranty. Additional
expenses due to the implementation of our LUCAS devices are also included in the 2021 budget. These
are automatic CPR devices that have been approved and strongly encouraged by the hospital system. Data
has shown an improvement in survivability for victims on cardiac arrest. The hospital does not currently
supply consumables for the LUCAS.
Function
2020
Amount
2021
Amount
Admin/Maps/Knox/Detectors $14,700 $3,700
EMS – Consumables (specialty dressings and laryngoscope blades) $3,000 $3,500
EMS – Sharps Tubes $2,000 $2,000
EMS – Disposable Gloves $2,000 $3,500
EMS – Suction Units (5 units @ $950 each) $4,750 $1,600
EMS – Replacement bags and Med Boxes $3,600 $3,600
Janitorial Supplies 531125 2020 Budget 2021 Budget
20,800 $24,000
Operational Supplies 531155 2020 Budget 2021 Budget
$5,000 $5,000
Quartermaster 531180 2020 Budget 2021 Budget
$103,163 $109,036
Qty. Unit Cost Total
Personal Uniforms 80 ~$540 $43,194
Shoe/Station Boot Stipend 78 $100 $7,800
Turnout Gear – 16 per year 16 $2,452 $39,232
Miscellaneous Gear (Boots, Helmets,
Gloves and repairs) 1 $14,810 $14,810
Turnout Gear Repairs 1 $4,000 $4,000
TOTAL $109,036
Other Supplies/Tools 535050 2020 Budget 2021 Budget
$151,400 $148,890
109
Village of Glenview, Illinois – 2021 Budget Fire Department
Function
2020
Amount
2021
Amount
EMS – Oxygen $9,000 $10,000
EMS – Replacement Immobilizers $750 $1,050
EMS – Electric Clipper Heads $1,500 $1,500
EMS – I/O Drill Replacement $3,000 $2,800
EMS – Zoll Equipment (SPO2 Sensors and 12 Lead Cables) $2,000 $8,500
EMS – Zoll Batteries $1,000 $1,000
EMS – Medical Equipment $2,500 $2,500
EMS – Stryker Batteries $800 $800
EMS – LUCAS Device Suction Cups $1,500 $1,500
EMS – AED Maintenance $3,500 $3,500
Fire – Rescue Equipment (Axes/Shove Knives/Pike Poles) $4,500 $4,500
Fire – Apparatus Cleaning Supplies (Vehicle Wash/Brushes/Pads/WD40) $4,200 $4,200
Fire – Intake Valves (4” and 5”) $4,100 $4,100
Fire – Salvage Tarps and Floor Runners $950 $950
Fire – Saw Blades (Rotary Saw/Chainsaw and Reciprocating Saw) $2,594 $2,600
Fire – Foam Class A and B $5,060 $5,100
Fire – Batteries (Apparatus Flashlights) $5,000 $4,000
Fire – Hose (15 lengths @ $350 each) $5,250 $5,250
Fire – Nozzles (Trash and Attack) $4,005 $4,010
Fire – Fittings and Reducers $740 $740
Fire – Atmospheric Meters (3 meters @ Approx. $584) $1,750 $1,750
Fire – Asst. Mounting Brackets and Hardware $3,000 $3,000
Fire – Replacement Cribbing and Wedges $500 $500
Fire – Tool Maint. Supplies (Wire Brushes, Abrasive Wheels, etc. 5 stations @ $600) $3,000 $3,000
Fire – Hand Tool Replacements (Asst. Based on Age and Condition) $500 $500
Fire – Replacement Foam Delivery Devices (Fog Nozzles/Horns and Eductors) $4,500 $4,500
Fire – Replacement LED Floodlight $1,600 $1,600
Fire – Fuel Cans (Saws and Extrication Power Units) $400 $400
Fire – Gas Trac Meters $750 $750
Fire – Thermal Imager $7,500 $7,500
Fire – Replacement Apparatus Flashlights (4 @ $175 each) $700 $700
Fire – Atmospheric Meter Calibration Station $1,500 $1,750
Fire – Forcible Entry Equipment (Sledge Hammers/Pry Bars/Marrying Straps) $1,100 $1,100
Facilities (Includes Maint. Supplies and Bedding Needs) $4,100 $850
Fire Investigations (NFPA required texts 6 @ $150 each) $900 $900
Public Education $7,000 $7,000
SCBA & BA Systems $14,222 $12,450
Training $2,586 $3,900
Technical Rescue Team $1,988 $1,240
Dive Team $900 $5,600
Wellness $500 $500
Drone Supplies and Tools (Includes Cloud Storage fees and Supplies) $2,900 $2,900
TOTAL $151,400 $148,890
110
Village of Glenview, Illinois – 2021 Budget Fire Department
Other Charges
This account is intended to be used for unforeseen/unplanned departmental expenses as needed. The 2021
budget was reduced as result of the COVID-19 Financial Response Plan.
Accounts for the 2020 Village Fire Pension Contribution to the Firefighters’ Pension Fund. This employer
contribution is funded through a separate line item on the 2019 Property Tax Levy. During 2018 and 2019,
the Police and Fire Pension Boards, in cooperation with the Village Board, revised the Pension Funding
Policy from a closed policy to an open policy. Previously their policy required the fund to be 90% funded
by 2040. However, the Boards determined the closed method to be unsustainable due to extreme escalations
in annual Village contribution leading up to 2040. The change to the new open funding policy, lower
investment results, and enhanced benefits for Tier II members accounts for the increase from the 2020
budget to the 2021 budget. The switch to the open funding policy will stabilize the annual contribution
over time while still achieving a funding percentage of approximately 87% by 2040 due to the positive
result of compounding interest and a decreasing pension liability.
Accounts for the employee development and career-pathing in specific areas. The training not only
enhances the employees’ career, but maintains and develops additional skills for the benefit of the
organization, special teams and the residents served.
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
Admin.- Fire Chief and Command
Officer Training (Asst. Classes /
Seminars) 1 $1,000 $1,000 - - $1,000
Admin. – New World Conference 1 $4,000 $4,000 $2,000 $2,000 $6,000
Admin – Fire Chief Conference 1 $2,000 $2,000 $2,000
EMS – Continuing Education (hours) 50 $60 $3,000 - - $3,000
EMS – PALS and ACLS 20 $100 $2,000 - - $2,000
EMS – CPR Recert. 7 $80 $560 - - $560
EMS – EMT-B School 2 $3,000 $6,000 - - $6,000
EMS – Paramedic School 2 $5,000 $10,000 - - $10,000
Fire – Invest. Strike Force 10 $45 $450 - - $450
Fire – Invest. Vehicle Fires 2 $745 $1,490 - - $1,490
MABAS 3 Training 1 $6,500 $6,500 - - $6,500
Fire – Smoke Divers OR Truck Ops 2 $1,500 $3,000 $1,261 $2,522 $5,522
Fire – Command / Comp. Off. 2 $2,000 $4,000 $255 $510 $4,510
Fire – RIT Technician 2 $1,600 $3,200 $1,261 $2,521 $5,721
Other Expenses 540190 2020 Budget 2021 Budget
$5,000 $0
Pension Expense 540240 2020 Budget 2021 Budget
$5,213,253 $5,785,405
Training 540300 2020 Budget 2021 Budget
$52,010 $80,238
111
Village of Glenview, Illinois – 2021 Budget Fire Department
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
Fire – Instructor Conf. 4 $675 $2,700 $1,345 $5,380 $8,080
Fire – Turnout Gear Symposium 1 $500 $500 - - $500
Fire – Incident Safety Officer 2 $380 $760 - - $760
Fire – Various Seminars 1 $5,000 $5,000 - - $5,000
Fire – Tech Rescue Certification 1 $5,425 $5,425 - - $5,425
Fire - Wellness Recertification 3 $400 $1200 - - $1,200
Fire – Wellness Cont. Educ. 4 $180 $720 - - $720
Fire – Ace Training 4 $75 $300 - - $300
Fire – Drone 3 $167 $500 - - $500
Fire – Drone (Specialist Courses) 3 $1,000 $3,000 - - $3,000
TOTAL $80,238
Capital Outlay
Accounts for charges related to the replacement of worn and damaged furniture which has passed its useful
life expectancy. Furniture replacement has been deferred to 2022.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of
vehicles and equipment used by the Fire department. There is speculation that the price of vehicles could
go up an additional 4% due to the tariffs being proposed. Staff will monitor trends in this area and update
once political direction has been finalized and the new costs have been reflected in pricing.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources
for the major repairs and replacement of Village building components.
Furniture & Fixtures 2020 Budget 2021 Budget
$28,000 $0
CERF Charges 560010 2020 Budget 2021 Budget
$644,959 $644,959
FRRF Charges 560040 2020 Budget 2021 Budget
$179,072 $179,072
112
Village of Glenview, Illinois – 2021 Budget Fire Department
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of
Fire Department fleet.
MERF Charges 560090 2020 Budget 2021 Budget
$421,945 $430,251
113
Village of Glenview, Illinois - 2021 Budget Community Development Department
Community Development
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel 1,840,387 1,935,852 1,797,554 1,818,534 (117,318)
Contractual 1,267,047 1,661,069 1,607,564 1,581,510 (79,559)
Commodities 2,824 8,620 8,385 8,905 285
Other Charges 33,035 44,281 19,314 28,519 (15,762)
Interfund Charges 42,753 35,317 35,317 32,173 (3,144)
Community Development Total 3,186,046 3,685,139 3,468,134 3,469,641 (215,498)
Community Development Department Summary
114
Village of Glenview, Illinois - 2021 Budget Community Development Department
Community Development
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 1,281,839 1,295,713 1,197,268 1,234,388 (61,325)
511120 - Part Time Salaries 109,605 127,067 119,910 111,568 (15,499)
511130 - Temporary/Seasonal Salaries 13,746 19,400 12,900 19,925 525
511210 - Overtime Salaries 6,977 4,500 3,000 - (4,500)
511240 - Longevity Pay 4,848 5,242 5,242 5,379 137
511270 - Vacation Buy Back 11,715 18,000 17,145 17,800 (200)
511280 - Sick Buy Back 4,279 7,500 3,535 3,625 (3,875)
512110 - Deferred Comp 1,810 2,325 2,534 2,583 258
512120 - Auto Allowance 2,294 2,880 2,991 2,880 -
514110 - FICA Payments 104,892 112,557 102,086 105,753 (6,804)
514210 - IMRF Payments 129,734 170,431 160,706 155,720 (14,711)
514410 - Health Insurance 168,648 170,237 170,237 158,913 (11,324)
Total Personnel 1,840,387 1,935,852 1,797,554 1,818,534 (117,318)
Contractual
521170 - Business Retention - Econ Dev 69,670 251,500 251,500 259,652 8,152
521270 - Traffic Engineering Services 73,990 40,396 27,914 45,095 4,699
521290 - Other Professional Service 631,064 200,750 208,050 127,075 (73,675)
521295 - Engineering Services 470,636 481,970 441,970 553,075 71,105
521315 - Building, Plan Review & Inspection Services - 642,769 642,769 551,866 (90,903)
522125 - Dues, Memberships, Subscriptions 15,528 28,834 20,344 28,947 113
522150 - Printing And Publishing 6,160 14,850 15,017 15,800 950
Total Contractual 1,267,047 1,661,069 1,607,564 1,581,510 (79,559)
Commodities
531230 - Uniforms/Shoe 150 1,520 1,285 1,505 (15)
535020 - Books, Pamphlets, Materials 2,372 5,500 5,500 5,500 -
535050 - Other Supplies/Tools 301 1,600 1,600 1,900 300
Total Commodities 2,824 8,620 8,385 8,905 285
Other Charges
540050 - Commissions 22,542 19,940 16,340 19,990 50
540190 - Other Expenses - 5,000 - - (5,000)
540300 - Training 6,737 18,781 2,924 8,329 (10,452)
540310 - Travel Reimbursement 3,756 560 50 200 (360)
Total Other Charges 33,035 44,281 19,314 28,519 (15,762)
Interfund Charges
560010 - CERF Charges 5,341 4,955 4,955 4,955 -
560090 - MERF Charges 37,412 30,362 30,362 27,218 (3,144)
Total Interfund Charges 42,753 35,317 35,317 32,173 (3,144)
Community Development Total 3,186,046 3,685,139 3,468,134 3,469,641 (215,498)
Community Development Department Line Item Budget
115
Village of Glenview, IL – 2021 Budget Community Development Department
Community Development Department
The Glenview Community Development (“CD”) Department provides various development, building and
engineering related services including economic development, land use planning, building permits, building
and engineering plan review and inspections, engineering design and capital project management. These
functions are accounted for in several Village Funds (Corporate Fund, Special Tax Allocation Fund,
Glenview Water Fund, Glenview Sanitary Fund, Wholesale Water fund, Commuter Parking Fund, Glen
Capital Projects Fund and Motor Fuel Tax Fund).
The CD Department is staffed with 14 FT and 9 PT
positions including a Director, Management Analyst,
Deputy Director, Inspectional Services Division
Manager, Engineering Division Manager, Plan Review
Manager, Development Center Manager, Engineering
Project Manager, Natural Resources Manager, Fire
Inspector, (2) Senior Planners, (2) Sanitarians, (6) part-
time Fire Inspectors, (2) part-time Permit Clerks and a
part-time Administrative Intern. Approximately 25
contracted employees also perform engineering and
inspectional service functions within the CD
Department.
Personnel Expenditures
Accounts for a portion of the salary expense for full-time CD employees. The 2021 budget includes a 2.5%
merit pay pool for employees but is lower than the 2021 budget due to the elimination of the Village
Engineer and Engineering Technician positions, offset by moving the Natural Resources Manager from
Public Works to Community Development. The table below shows how the salaries are allocated.
Salary Allocation by Fund
Position Corp STAF Water
Wholesale
Water
Sanitary
Sewer
Ins. &
Risk FRRF
Director 48% 30% 15% - 7% - -
Management Analyst I 40% - 30% 5% 5% 15% 5%
Deputy Director 100% - - - - - -
Inspectional Services Division
Manager 100% - - - - - -
Plan Review Manager 100% - - - - - -
Development Center Manager 100% - - - - - -
Engineering Division Manager 40% 20% 25% - 15% - -
Engineering Project Manager 60% - 25% - 15% - -
Natural Resources Manager - 100% - -
Fire Inspector 100% - - -
(2) Senior Planners 100% - - -
(2) Sanitarians 95% - 5% -
Regular Salaries 511110 2020 Budget 2021 Budget
$1,295,713 $1,234,388
116
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the salary expenses for (5) part-time Fire Inspectors (2,600 total hours totaling $63,033), (2)
part-time Permit Clerks (2,080 total hours totaling $39,207), and an Administrative Intern (1,300 hours
totaling $23,319 of which $9,328 is allocated to Corporate Fund). The 2021 budget includes a 2.5%
increase for these positions.
Accounts for (1) Development Center Intern (360 hours totaling $5,400), (1) Ecological Intern (450 hours
totaling $6,525), and (1) Engineering Intern (480 hours totaling $8,000).
Accounts for overtime costs ($4,500) of non-exempt CD staff performing health and building inspections
for special events conducted after normal business hours. No overtime is anticipated in 2021.
Longevity amount is paid to CD non-exempt employees with 7 or more years of service hired prior to
7/17/2012 per the Employee Handbook (3 employees). Longevity amounts are included in union contracts
and the employee handbook at a specific point in time and are increased annually based on the annual
September change in CPI. The estimated change in CPI is 1.7% based on prior years. Longevity is allocated
across funds in the same proportions as regular salaries.
Accounts for the vacation time compensation paid to CD department employees for a certain number of
accrued and unused vacation hours in accordance with the Employee Handbook. The 2021 budget is based
on a review of the trend over the last three years.
Accounts for the sick time compensation paid to CD department employees for a certain number of accrued
and unused sick hours in accordance with the Employee Handbook. The 2021 budget is based on a review
of the trend over the last three years.
Part Time Salaries 511120 2020 Budget 2021 Budget
$127,067 $111,568
Temporary/Seasonal Pay 511130 2020 Budget 2021 Budget
$19,400 $19,925
Overtime Salaries 511210 2020 Budget 2021 Budget
$4,500 $0
Longevity Pay 511240 2020 Budget 2021 Budget
$5,242 $5,379
Vacation Buy Back 511270 2020 Budget 2021 Budget
$18,000 $17,800
Sick Buy Back 511280 2020 Budget 2021 Budget
$7,500 $3,625
117
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the deferred compensation given to the Director at 3% of base salary. Deferred compensation
is allocated across funds in the same proportions as regular salaries.
Accounts for the auto allowance given to the Director per the Employee Handbook. Auto allowance is
allocated across funds in the same proportions as regular salaries.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%) payments applied to the
FICA Wages (salaries, vacation and sick buy back, deferred compensation and auto allowance).
Accounts for a portion of the employers share of the Illinois Municipal Retirement Fund (IMRF) Pension
Contributions. The 2021 employer rate is 11.79% of IMRF wages which include salaries, OT wages,
vacation and sick buy back, longevity and deferred compensation. The 2021 rate is 3.9% lower than the
2020 rate of 12.27%.
Accounts for a portion of the health and dental insurance coverage for all full-time Community
Development personnel. The Village offers employees choices between two plans which include an HMO
option and a PPO option.
Deferred Compensation 512110 2020 Budget 2021 Budget
$2,325 $2,583
Auto Allowance 512120 2020 Budget 2021 Budget
$2,880 $2,880
FICA Payments 514110 2020 Budget 2021 Budget
$112,557 $105,753
IMRF Payments 514210 2020 Budget 2021 Budget
$170,431 $155,720
Health Insurance 514410 2020 Budget 2021 Budget
$170,237 $158,913
118
Village of Glenview, IL – 2021 Budget Community Development Department
Contractual Expenditures
This account includes costs for
services related to retaining
and/or growing the business
environment in Glenview.
CNSCVB
The membership for Chicago
North Shore Convention and
Visitors Bureau (CNSCVB)
allows Glenview hoteliers the opportunity to participate in a regional advertising and networking.
Village/Chamber Business Support Services
Through an agreement, the Village and the Glenview Chamber of Commerce are coordinating annual
economic development and business support services. Services provided by the Chamber include
management and promotion of four (4) community events annually, maintenance of a commercial and
office property data base to enhance business retention and recruitment in Glenview, and production of
educational and training events for the business community.
Economic Development Stategic Plan (EDSP)
Creation of Plan over two budget cycles, with remaining $66,000 funds allocated in the 2020 line item
budgeted for 2021 to complete the Village’s strategic plan for the retention and recruitment of businesses.
Based on the plan recommendations, new one-time professional services may need to be allocated as
directed by the Village Board towards the implementation of anticipated EDSP initiatives.
Downtown Revitalization Plan Update
Creation of Plan over two budget cycles, with remaining $26,000 funds originally allocated in the 2020 line
item re-budgeted for 2021 to complete the Village’s update of the 2006 Downtown Revitalization Plan.
Downtown Development Code Updates
In 2020, the Board began the process to update the Dowtown Revitalization Plan. Updates to the D-D
Downtown Development zoning district will be necessary in accordance with the Plan’s recommendations
and as directed by the Village Board.
Business Retention 521170 2020 Budget 2021 Budget
$251,500 $259,652
Description Amount
CNSCVB Membership $66,500
Village/Chamber Business Support Services $51,152
Economic Development Strategic Plan (EDSP) $66,000
Downtown Revitalization Plan Update $26,000
Downtown Development Code Updates $50,000
TOTAL $259,652
119
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the traffic engineering services
utilized by the department.
Traffic Committee
The Village’s Traffic Committee utilizes a
traffic engineer to review Village-wide
traffic calming concerns (i.e. speeding,
engineering design, intersection control,
traffic regulatory signage, parking
regulations, sight distance evaluations,
traffic studies, etc.). Studies and analysis are
neeed to address resident’s traffic concerns and attendance is often required at neighborhood open houses
to relay the results of a study.
Yard Signs
A one-time request to purchase 200-250 neighborhood “It’s our town slow-down” yard signs.
Battery Powered Speed Board
A one-time request for one (1) battery powered speed board to rotate around residential public streets to
educate drivers on their speed compared to the speed limit.
Speed Board Software Subsciption
Annual subscription fee for the Traffic Suite Application software were moved from Adminstrative Services
to monitor and report on seven (7) speed boards which will allow the Traffic Committee and the Police
Department to monitor speeds and collect data throughout the Village.
Traffic Engineering Consultant
A traffic engineer reviews the traffic engineering studies submitted by applicants for proposed
developments to determine their impacts on the existing traffic conditions and may need to attend
Commission/Board meetings to answer questions. An estimated 15 studies are anticipated to be reviewed
in 2021 and a majority of these costs are passed through to developers.
Traffic Engineering Services 521270 2020 Budget 2021 Budget
$40,396 $45,095
Description Qty
Unit
Cost
Total
Cost
Traffic Committee 1 $20,000 $20,000
Yard Signs 1 $2,000 $2,000
Battery Powered Speed Board 1 $4,426 $4,426
Speed Board Software
Subscription 1 $8,669 $8,669
Traffic Engineering
Consultant 1 $10,000 $10,000
TOTAL $45,095
120
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the service fees for outside firms and agencies that support the work of the Community
Development Department.
Inspectional Services Amount
Elevator Inspections (annual required inspections for safety compliance) $5,000
Administrative Law Judge Rulings (i.e. grass cutting, fencing, roof repairs,
etc.) $5,000
Ecological Sustainability Awards $350
TOTAL INSPECTIONAL SERVICES $10,350
Planning
General Consulting (i.e. fiscal study reviews, surveyors, appraisals, etc.) $15,000
Commission Code and Design Guidelines Updates (updates to existing
regulations) $45,000
Public Lobby Floor Plan Evaluation Study (architectural design services) $12,950
Historic Structures Survey (mapping and inventory of historic kit homes) $9,775
TOTAL PLANNING $82,725
Engineering
National Pollutants Discharge Elimination System Annual Reporting (IEPA
required compliance report for stormwater discharges) $9,000
Community Rating System Reporting (updates confirming compliance with
floodplain requirements) $5,000
TOTAL ENGINEERING $14,000
Unplanned Requests
Professional services to address unforeseen initiatives (e,g, specialty
consulting services, planning services, engineering and traffic services,
surveys, plats, easements, environmental studies, etc.)
$20,000
TOTAL UNPLANNED REQUESTS $20,000
GRAND TOTAL $127,075
Other Professional Services 521290 2020 Budget 2021 Budget
$200,750 $127,075
121
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the outsourced professional services under the Baxter & Woodman contract to perform the
services outlined in the table below. The Village began using Baxter & Woodman for various services in
2010. Over the years, the services have expanded and/or been reduced based on the Village’s needs. The
2021 budget is based on an estimate of 1,800 hours to conduct approximately 1,050 engineering reviews
for single-family, multifamily and commercial properties, 200 utility reviews, and an estimated 1,400 hours
of associated inspections. A new category has been added to detail the estimated 1,150 hours of service
associated with the backfilling of needs and increased scope to effectively manage localized and
neighborhood storm water engineering management tasks (see below map of complaints), in addition to the
150 drainage remediation reviews and inspections. A cost increase based on the Consumer Price Index
(CPI) growth is accounted for in accordance with the contract.
Services
2020
Amount
2021
Amount
Plan Reviews (Engineering plan compliance with standards and
requirements) $290,300 $226,075
Localized Stormwater Management and Inspections $0 $145,000
Engineering Inspections (Confirming compliance with approved
permits) $191,670 $182,000
TOTAL $481,970 $553,075
Engineering Services 521295 2020 Budget 2021 Budget
$481,970 $553,075
122
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the outsourced professional services under the Safebuilt contract to perform the services in
the table below. The Village began using Safebuilt for these services in 2013. The contract was extended
in 2018 for another five years. The volume of services is projected by analyzing the amount of anticipated
core and large permits (see map for 2020 permit locations). Core permits are associated with small and
medium projects, which are typically issued by the Development Center, and consist of small projects like
decks, patios, sheds and fences, as well as medium-sized projects like residential and commercial
remodelings, detached garages and house additions. The large permit volume is projected based on the
anticipated construction of developments such as new residential projects and new retail or office buildings.
The 2021 budget is based on an estimate of approximately 2,000 plan reviews for the single-family,
multifamily and commercial properties and 9,500 building permit and complaint inspections. Performance
measures in the contract outline the cost for each task. A cost increase based on the Consumer Price Index
(CPI) growth is accounted for in accordance with the contract.
Services
2020
Amount
2021
Amount
Plan Reviews (building plan compliance with zoning and codes) $192,000 $199,430
Building Inspections (confirming compliance with approved permits) $261,000 $196,031
Code Enforcement (complaint-based zoning and code compliance
inspections) $98,000 $62,800
Permit Technician (staffing in Development Center) $91,769 $93,605
TOTAL $642,769 $551,866
Building, Plan Review, and Inspection Services 521315 2020 Budget 2021 Budget
$642,769 $551,866
123
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the CD Department participation in various organizations. These organizational memberships
provide services such as training, professional development and useful information. List includes new items
transferred from PW.
Key: A – Administration, IS – Inspectional Services, P – Planning, E – Engineering
Description Qty Unit Cost Total Cost
A-American Planning Association/AICP (80%, 20% in STAF) 1 $628 $628
A-International City/County Management Association (80%, 20% in
STAF) 1 $160 $160
A-International City/County Management Association 1 $200 $200
A-Lambda Alpha Membership (80%) 1 $224 $224
A-International Council of Shopping Centers (ICSC) 1 $100 $100
A-Urban Land Institute (ULI) 1 $225 $225
A-Congress for the New Urbanism 1 $125 $125
A-Crain’s Business Magazine 1 $119 $119
A-Glenview North Shore Park Association annual dues (Lot 16) 1 $8,000 $8,000
A-Chicago Tribune Subscription 1 $100 $100
IS-IL Environmental Health Association 2 $55 $110
IS-National Fire Protection Association 1 $1,600 $1,600
IS-Indoor Air Quality Association 1 $100 $100
IS-American Institute of Architect 1 $900 $900
IS-IL Department of Public Health 2 $175 $350
IS-International Code Council 3 $135 $405
IS-Northwest Building Officials and Code Administrators 6 $27 $160
IS-IL Association of Code Enforcement 4 $50 $200
IS-National Environmental 2 $130 $260
IS-International Department of Professional Regulations License 3 $225 $675
IS-Illinois Fire Inspector 1 $125 $125
IS-Suburban Building Officials Counsel 6 $75 $450
IS-Arbor Day Foundation 1 $45 $45
IS-International Society of Arboriculture 1 $185 $185
IS-Illinois Chapter Dues 1 $55 $55
IS-Chicago Wilderness 1 $100 $100
IS-Pesticide License with Training 1 $150 $150
P-American Planning Association (APA) 3 $625 $1,875
P-Chicago Metropolitan Agency for Planning (CMAP) 1 $1,751 $1,751
E-American Civil Society of Engineers 1 $245 $245
E-Certified Floodplain Manager License 1 $50 $50
E-National Pollutant Discharge Elimination System Membership 1 $1,200 $1,200
E-North Branch Chicago River Watershed 1 $8,075 $8,075
TOTAL $28,947
Dues and Subscriptions 522125 2020 Budget 2021 Budget
$28,834 $28,947
124
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for printing of various supplies, including door hangers, inspection forms, and architectural
plans ($2,500), public notices in the local paper for Commission meetings ($8,500 - most of which is
reimbursable by the applicant proposing a development), notices posting capital project bids ($3,200), and
printing of CIP maps ($1,600) for neighborhood meetings.
Commodities
Accounts for a uniform ($125), safety vests ($60) and safety boots ($1,320) distributed to staff each year.
Accounts for code enforcement books/materials, training manuals, Building Safety month materials, and
public notice signs.
Accounts for cameras, thermometers, testing supplies, herbicide equipment (transferred from PW), and
various field supplies.
Other Charges
Accounts for secretarial services for the five (5) commissions (Plan, Appearance, Zoning Board of
Appeals, Historic Preservation, and Natural Resources) which is dependent on the number of commission
meetings that take place ($18,000). Additional items include commissioner training, Board/Commissioner
name plaques and memberships to Landmark Preservations Council of IL and IL Association of Historic
Preservation Commission.
Description 2020 Amount 2021 Amount
Secretarial services for the five commissions $18,000 $18,000
Commissioner training $1,500 $1,500
Board/commissioner name plaques $350 $400
Landmark Preservations Council membership $40 $40
Association of Historic Preservation Commission membership $50 $50
TOTAL $19,940 $19,990
Printing and Publications 522150 2020 Budget 2021 Budget
$14,850 $15,800
Uniforms and Shoes 531230 2020 Budget 2021 Budget
$1,520 $1,505
Books, Pamphlets, Materials 535020 2020 Budget 2021 Budget
$5,500 $5,500
Other Supplies 535050 2020 Budget 2021 Budget
$1,600 $1,900
Commission 540050 2020 Budget 2021 Budget
$19,940 $19,990
125
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for unforeseen/unplanned departmental expenses as needed. This account was cut as a result of
the COVID-19 Financial Response Plan.
Accounts for the training and travel costs for employee development and career-pathing in specific areas.
This training helps to maintain and develop additional skills for the benefit of the organization and the
residents served. For 2021 only, the training costs included are those associated with training necessary to
maintain various certifications or continuing education credits, as well as training opportunities associated
with the economic development of the Village. The training opportunities typically utilized to keep the
Department current with best practices and procedures would be anticipated to resume in 2021.
Key: A – Administration, IS – Inspectional Services, P – Planning, E – Engineering
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
A - International City Management
Association (80%, 20% in STAF) 2 $288 $576 - -$576
A - National American Planning Conference
(80%, 20% in STAF) 1 $668 $668 $0 $0 $668
P - National American Planning Conference 2 $835 $1,670 $0 $0 $1,670
A - Department Training 3 $125 $375 - -$375
IS - Illinois Environmental Health
Association 2 $105 $210 $0 $0 $210
IS - Suburban Building Officials 6 $125 $750 $0 $0 $750
IS - Northwest Building Officials & Code
Admin. 6 $125 $750 $0 $0 $750
IS - Indoor Air Quality Conference 0 $75 $0 - -$0
IS - Illinois Association of Code Enforcement 5 $120 $600 $0 $0 $600
IS - Illinois Fire Association Fall Safety 1 $225 $225 $0 $0 $225
IS - National Fire Protection Association 1 $250 $250 - -$250
IS – Illinois Arborist Association Conference 1 $135 $135 - -$135
IS – Chicago Wilderness Conference 0 $50 $0 - -$0
E - Project Management Profession Training 0 $1,500 $0 - -$0
E - Illinois Association of Floodplain
Managers 0 $550 $0 - -$0
E - Metropolitan Water Reclamation District
of Greater Chicago 2 $50 $100 - -$100
A/P - Chaddick/Municipal Design Review
Network/CMAP/ILAPA Conferences 4 $30 $120 - -$120
A/P - State APA Conference 4 $277.50 $1,110 $0 $0 $1,100
A/P - International Council of Shopping
Centers 2 $400 $800 - -$800
TOTAL $5,415 $0 $8,329
Other Expenses 540190 2020 Budget 2021 Budget
$5,000 $0
Training 540300 2020 Budget 2021 Budget
$18,781 $8,329
126
Village of Glenview, IL – 2021 Budget Community Development Department
Accounts for the travel costs reimbursed to employees including train tickets, parking and mileage.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of
vehicles and equipment used by Community Development.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of
Community Development fleet.
Travel Reimbursement 540310 2020 Budget 2021 Budget
$560 $200
CERF Charges 560010 2020 Budget 2021 Budget
$4,955 $4,955
MERF Charges 560090 2020 Budget 2021 Budget
$30,362 $27,218
127
Village of Glenview, IL - 2021 Budget MERF
MERF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Charges For Services 1,471,409 1,323,761 1,321,761 1,316,910 (6,851)
Investment Income 70 50 100 50 -
Other Revenues 111,311 113,250 80,500 113,500 250
Total Revenues 1,582,790 1,437,061 1,402,361 1,430,460 (6,601)
Expenditures
Personnel 410,838 437,521 433,912 437,454 (67)
Contractual 332,107 360,502 315,355 365,355 4,853
Commodities 537,658 562,070 455,500 551,625 (10,445)
Other Charges 2,080 3,500 2,500 3,500 -
Interfund Charges 75,319 72,718 72,718 72,498 (220)
Total Expenditures 1,358,002 1,436,311 1,279,985 1,430,432 (5,879)
Surplus/(Deficit)224,788 750 122,376 28 (722)
Municipal Equipment Repair Fund Summary
128
Village of Glenview, IL - 2021 Budget MERF
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Charges for Service
480310 - Fleet Maintenance Charges 1,470,557 1,320,761 1,320,761 1,313,910 (6,851)
480350 - Charges for Services - Library 852 3,000 1,000 3,000 -
Total Charges for Service 1,471,409 1,323,761 1,321,761 1,316,910 (6,851)
Investment Income
460120 - Interest - Investment 70 50 100 50 -
Total Investment Income 70 50 100 50 -
Other Revenues
440425 - Reimbursements 491 - - - -
470930 - Expense Reimbursement 9,294 8,250 8,500 8,500 250
470999 - Miscellaneous Revenue 101,526 105,000 72,000 105,000 -
Total Other Revenues 9,785 8,250 8,500 8,500 250
Total MERF Revenues 1,582,790 1,437,061 1,402,361 1,430,460 (6,601)
Municipal Equipment Repair Fund Revenue Line Item Budget
129
Village of Glenview, IL - 2021 Budget MERF
Expenditures
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 284,451 280,966 284,001 286,265 5,299
511210 - Overtime Salaries 30,850 35,000 31,506 30,000 (5,000)
511240 - Longevity Pay 3,493 3,559 3,559 3,696 137
511270 - Vacation Buy Back 3,888 4,150 2,251 1,900 (2,250)
514110 - FICA Payments 24,171 24,876 24,096 24,783 (93)
514210 - IMRF Payments 31,245 39,900 39,429 38,195 (1,705)
514410 - Health Insurance 31,241 48,320 48,320 51,865 3,545
515700 - Certification Pay 1,500 750 750 750 -
Total Personnel 410,838 437,521 433,912 437,454 (67)
Contractual
521290 - Other Professional Services 332,077 360,147 315,000 365,000 4,853
522125 - Dues/Memberships/Subscriptions 30 355 355 355 -
Total Contractual 332,107 360,502 315,355 365,355 4,853
Commodities
531100 - Fuel 314,366 327,620 250,000 315,000 (12,620)
531230 - Uniforms/Shoes 4,427 5,971 5,500 5,425 (546)
535050 - Other Supplies/Tools 218,865 228,479 200,000 231,200 2,721
Total Commodities 537,658 562,070 455,500 551,625 (10,445)
Other Charges
540190 - Miscellaneous Expense 2,010 - - - -
540300 - Training 70 3,500 2,500 3,500 -
Total Other Charges 2,080 3,500 2,500 3,500 -
Interfund Charges
560010 - CERF Charges 60,167 57,376 57,376 57,376 -
560070 - General Liability Insurance 12,469 12,787 12,787 12,780 (7)
560100 - Risk Management Fixed Charges 2,683 2,555 2,555 2,342 (213)
Total Interfund Charges 75,319 72,718 72,718 72,498 (220)
Total MERF Expenditures 1,358,002 1,436,311 1,279,985 1,430,432 (5,879)
Municipal Equipment Repair Fund Expenditure Line Item Budget
130
Village of Glenview, IL – 2021 Budget Municipal Equipment Repair Fund
Municipal Equipment Repair Fund
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, which includes a Supervisor and two Mechanic Technicians, 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. The Charges for Services rendered through MERF are intended to cover the operating expenses of the Fleet
Services Division. The MERF fund balance is to be managed to a zero cash balance. Operating costs are
an estimate and actual results may slightly fluctuate from the budget on an annual basis. Remaining fund balance at the end of the year is to be used toward the next years’ expenses.
Revenues
Charges for Services
Accounts for charges for maintenance and repair of vehicles and equipment. These charges include an administration fee, labor, fuel, parts, and outside repairs billed to departments that use MERF services. The
outside agencies include 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).
Accounts for charges for maintenance and repair of vehicles and equipment for the Glenview Public Library. These charges also include an administration fee, labor, fuel, parts, and outside repairs.
Investment Income
Accounts for interest earned on cash within fund balance.
Fleet Maintenance Charges 480310 2020 Budget 2021 Budget
$1,320,761 $1,313,910
Charges for Services – Library 480350 2020 Budget 2021 Budget $3,000 $3,000
Interest – Investment 460120 2020 Budget 2021 Budget
$50 $50
131
Village of Glenview, IL – 2021 Budget Municipal Equipment Repair Fund
Other Revenues
Accounts for reimbursement of Cook County gasoline tax municipal rebate.
These charges include an administration fee, labor, fuel, parts, and outside repairs billed to outside agencies that use MERF services. The outside agencies include 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).
Expenditures
Personnel Expenditures
Accounts for the salary expense for Fleet Services employees. The 2021 budget includes a 2.5% merit pool for the following positions.
Salary Allocation by Fund Positions MERF
Fleet Services Supervisor 100%
(2) Mechanic Technician 100%
Accounts for overtime salary expense for non-exempt personnel. The 2021 budget is based on a three-year average.
Longevity is paid to non-exempt employees with 7 or more years of service hired prior to 7/17/2012 per the handbook. Longevity amounts are included in the employee handbook at a specific point in time and are increased annually based on the annual September change in CPI. The estimated change in CPI is 1.7% based on the prior year change.
Expense Reimbursement 470930 2020 Budget 2021 Budget $8,250 $8,500
Miscellaneous Revenue 470999 2020 Budget 2021 Budget $105,000 $105,000
Regular Salaries 511110 2020 Budget 2021 Budget
$280,966 $286,265
Overtime Salaries 511210 2020 Budget 2021 Budget $35,000 $30,000
Longevity 511240 2020 Budget 2021 Budget $3,559 $3,696
132
Village of Glenview, IL – 2021 Budget Municipal Equipment Repair Fund
Accounts for the vacation time compensation paid to Village employees for a certain number of accrued and unused vacation hours in accordance with union contracts and the Employee Handbook. The 2021 budget is based on a trend of participation decreasing each year.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA Wages (salaries, longevity, and vacation buy back).
Accounts for the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension Contributions
related to the salaries, longevity, deferred compensation, and the Vacation Buy Back program for eligible
employees. The 2021 employer rate is 11.79% of IMRF wages. The 2021 rate is 3.9% lower than the 2020 rate of 12.27%.
Accounts for the employer portion of the Health Insurance coverage for eligible participants. The Village offers employees choices among three plans which include two HMO options and one PPO option.
Accounts for the lump sum payment of $250 to fleet employees who maintain an ASE Master Mechanic certification and an EVT certification. Contractual Expenditures
Accounts for professional services for vehicle and equipment maintenance that the Village 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 all
maintenance for light- and medium-duty vehicles, as it has one (1) local repair shop and one (1) dealership
that provide these services at competitive rates.
Vacation Buy Back 511270 2020 Budget 2021 Budget $4,150 $1,900
FICA Payments 514110 2020 Budget 2021 Budget
$24,876 $24,783
IMRF Payments 514210 2020 Budget 2021 Budget
$39,900 $38,195
Health Insurance 514410 2020 Budget 2021 Budget $48,320 $51,865
Certification Pay 515700 2020 Budget 2021 Budget $750 $750
Other Professional Services 521290 2020 Budget 2021 Budget
$360,147 $365,000
133
Village of Glenview, IL – 2021 Budget Municipal Equipment Repair Fund
Accounts for the Fleet Services participation in various organizations. These organizational memberships provide services such as training,
professional development and useful information. Commodities
The Village’s total fuel cost and cost per gallon decreased in 2020, however fuel costs are forecasted to increase in 2021 and return to their pre-2020 levels. The 2020 – 2021 figures are projections based on available data and historical fuel purchases.
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 $787,730 $200,000 25.37% 108,108.11 $1.85 2021 $1,288,370 $315,000 24.44% 137,766.30 $2.28
Accounts for the uniform and boot allowances for Fleet Services employees. Amount
Uniform maintenance $4,300
Supervisor uniform and boot allowance $475
Mechanic Technician uniform and boot allowance: 2 @ $325 $650 TOTAL $5,425
Accounts for the cost of auto parts and supplies for in-house mechanical maintenance and repairs based on a three-year average ($230,000) and a tool allowance for mechanics ($1,200).
Dues, Memberships, and Subscriptions 522125 2020 Budget 2021 Budget $355 $355
Membership/Subscription Qty Unit Cost Amount
Municipal Fleet Managers Assoc. 3 $30 $90 National Association of Fleet Administration 1 $265 $265
TOTAL $355
Fuel 531100 2020 Budget 2021 Budget $327,620 $315,000
Uniforms/Shoes 531230 2020 Budget 2021 Budget
$5,971 $5,425
Other Supplies/Tools 535050 2020 Budget 2021 Budget
$228,479 $231,200
134
Village of Glenview, IL – 2021 Budget Municipal Equipment Repair Fund
Other Charges
Accounts for the employee development and professional development in specific areas. The
training not only enhances the
employees’ career, but maintains and develops additional skills for the benefit of the organization and the residents served.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and equipment used by the Fleet Services.
Accounts for 1.78% of the Village’s general liability insurance premium costs allocated to MERF.
Accounts for 1.78% of the worker’s compensation insurance premium costs allocated to MERF.
Training 540300 2020 Budget 2021 Budget $3,500 $3,500
Qty Unit Cost Amount
Certifications – ASE and EVT 3 $500 $1,500
Professional development seminars 1 $1,000 $1,000
Underground Storage Tank training 1 $1,000 $1,000
TOTAL 3,500
CERF Charges 560010 2020 Budget 2021 Budget $57,376 $57,376
General Liability Insurance 560070 2020 Budget 2021 Budget
$12,787 $12,780
Risk Management Fixed Charges 560100 2020 Budget 2021 Budget
$2,555 $2,342
135
Village of Glenview, IL - 2021 Budget CERF
CERF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Charges For Services 2,217,594 2,153,193 2,153,193 2,153,193 -
Intergovernmental 187,715 - - - -
Investment Income 134,757 102,000 119,000 56,000 (46,000)
Other Revenues 7,526 78,600 10,000 7,000 (71,600)
Total Revenues 2,547,593 2,333,793 2,282,193 2,216,193 (117,600)
Expenditures
Commodities 277,643 262,239 246,443 224,043 (38,196)
Capital Outlay 807,725 3,167,968 2,137,780 1,770,069 (1,397,899)
Total Expenditures 1,085,368 3,430,207 2,384,223 1,994,112 (1,436,095)
Surplus/(Deficit)1,462,225 (1,096,414) (102,030) 222,081 1,318,495
Capital Equipment Replacement Fund Summary
136
Village of Glenview, IL - 2021 Budget CERF
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Charges for Service
440425 - Reimbursements 105 - - - -
480320 - CERF Charges 2,217,489 2,153,193 2,153,193 2,153,193 -
Total Charges for Service 2,217,594 2,153,193 2,153,193 2,153,193 -
Intergovernmental
450135 - Grant Proceeds 187,715 - - - -
Total Charges for Service 2,405,310 2,153,193 2,153,193 2,153,193 -
Investment Income
460120 - Interest - Investment 134,757 102,000 119,000 56,000 (46,000)
Total Investment Income 134,757 102,000 119,000 56,000 (46,000)
Other Revenues
470935 - Sale of Fixed Assets 735 78,600 10,000 7,000 (71,600)
470999 - Miscellaneous Revenue 6,791 - - - -
Total Other Revenues 735 78,600 10,000 7,000 (71,600)
Total CERF Revenues 2,547,593 2,333,793 2,282,193 2,216,193 (117,600)
Capital Equipment Replacement Fund Revenue Line Item Budget
137
Village of Glenview, IL - 2021 Budget CERF
Expenditures
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Commodities
531065 - Computer/Printer/Copier Peripherals 27,757 28,979 26,974 25,328 (3,651)
531080 - Electronic Equipment & Supplies 79,365 75,454 87,046 70,737 (4,717)
531250 - Workstation Components 170,521 157,806 132,423 127,978 (29,828)
Total Commodities 277,643 262,239 246,443 224,043 (38,196)
Capital Outlay
550015 - Machinery & Equipment 123,746 89,653 96,903 49,454 (40,199)
550025 - Vehicles 314,479 2,569,665 1,532,253 1,630,026 (939,639)
550035 - Computer Servers 100,673 84,589 84,563 90,589 6,000
550080 - System Improvements 268,828 424,061 424,061 - (424,061)
Total Capital Outlay 807,725 3,167,968 2,137,780 1,770,069 (1,397,899)
Total CERF Expenditures 1,085,368 3,430,207 2,384,223 1,994,112 (1,436,095)
Capital Equipment Replacement Fund Expenditure Line Item Budget
138
Village of Glenview, IL – 2021 Budget CERF
Capital Equipment Replacement Fund
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 operations. Vehicles include all of
the Village fleet for providing Village services and equipment includes computers, printers, copiers, data storage devices, scanners, and telecommunications 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, 2011, and again in 2017 to smooth annual contributions and to set a revised fund
balance level.
The 2017 review of the CERF policy concluded that a lower accumulated reserve of 37% is suitable to maintain an adequate fund balance. The 2021 Budget calculated Charges for Services to the operating departments using 37% of accumulated reserves as the fund balance target.
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. Charges for Services
Accounts for monthly transfers from other Village funds to accumulate reserves to pay for asset replacements in future years. CERF charges are calculated based on the Village’s policy of maintaining a fund balance of 37% of accumulated reserves. For the 2021 Budget, CERF will charge other Village Funds a total of $2,153,193, which has been kept flat with the 2020 Budget. CERF will still maintain a fund balance of 37% accumulated reserves while other Village funds will see no increase in their CERF charges
in 2021.
2017 2018 2019 2020 Estimate 2021 Budget
CERF Charges $2,113,156 $2,176,436 $2,217,489 $2,153,193 $2,153,193
Percentage Change (1.24%) 2.99% 1.89% (2.90%) -
CERF Charges 480320 2020 Budget 2021 Budget
$2,153,193 $2,153,193
139
Village of Glenview, IL – 2021 Budget CERF
Intergovernmental
Accounts for federal and state grant proceeds and disbursements. Such grants are obtained for a variety of purposes and may only be used for the purpose specified in the grant. The Village was awarded a grant from the State of Illinois in the amount of $515,383 to assist with the implementation and operation of Next Generation 9-1-1 services. The Village received $327,667 in 2018 and received the remaining $187,716 in
2019. Next Generation 9-1-1 is an initiative aimed at updating the 9-1-1 service infrastructure throughout
the United States to improve public emergency communications services. In addition to calling 9-1-1 from a phone, it will enable the public to transmit text, images, video and data to the Village’s dispatch centers. Investment Income
Accounts for interest income for the savings account and the investments of certificates of deposits,
treasuries and securities through PMA, Inc. Interest rates have been cut drastically by the Federal Reserve in order to mitigate the negative economic impact of the spread of COVID-19. As a result, the 2021 Budget of $56,000 is lower than the 2020 Estimate of $119,000. Other Revenues
Accounts for proceeds from auctions for the sales of replaced vehicles or equipment. Once a vehicle or a piece of
equipment has been replaced, the Village
determines the best course of action for it: auctioned, scrapped for parts, disposed of or kept for other Village purposes. The Village auctions obsolete vehicles or equipment two times during the year (May and October). The auction date depends on when an asset is determined to be obsolete. Depending on when the replacement asset is purchased, sales of replaced assets may not always take place in the year in which the
asset is replaced (i.e. if an asset isn’t replaced until November it cannot be auctioned until May of the
following fiscal year). The asset’s salvage value (the estimated resale value of an asset at the end of its useful life) is used to project potential future sale proceeds. The above table details the replaced vehicles or equipment that will be
auctioned in 2021.
Expenditures
The only expenditures made within the Fund are for replacement of vehicles and equipment that have been funded through Charges for Services in previous years. The 2021 Budget includes the replacement or purchase of IT electronic equipment and work station components, 70 Police body cameras, one Fire engine,
one Fire ambulance, one Public Works sidewalk plow, one Public Works step-van, two Public Works
pressure washers, and one Public Works multi-purpose trailer.
Grant Proceeds 450135 2020 Budget 2021 Budget $0 $0
Interest – Investment 460120 2020 Budget 2021 Budget
$102,000 $56,000
Sale of Fixed Assets 470935 2020 Budget 2021 Budget $78,600 $7,000
Asset 2021 Budget
Police – Squads (3) $7,000
Total $7,000
140
Village of Glenview, IL – 2021 Budget CERF
Commodities
Accounts for expenditures to replace computers, printers and copiers. For the 2021 Budget, the expenses detailed in the chart to the right are
allocated to this account.
Accounts for expenditures to replace various electronic equipment and supplies used at Village buildings. This includes monitors, shelving racks, tower communications, USB devices, fiber optic cables, television wall mounts and projectors. For the 2021 Budget, the expenses detailed in the chart below are allocated to this account.
Description 2020 Budget
Networking Equipment & Wireless Access Points $54,357
Village Hall/Police Security Cameras $16,380
Total $70,737
Accounts for replacement purchases and maintenance of various workstation components used at Village
buildings. Expenses related to the assets detailed in the chart below are allocated to this account.
Description 2021 Budget Laptop (Semi-Rugged Units) $44,576 Computers and Monitors $37,328 Squad Laptops $18,846 Computers and Monitors – Joint Dispatch $18,034 Fire iPads $9,194 Total $127,978
Computer/Printer/Copier Peripherals 531065 2020 Budget 2021 Budget $28,979 $25,328
Description 2021 Budget
Joint Dispatch Kiosks $10,144
Office Printer Replacement $11,000
Police Department In-Car Printers $3,396
Scanners $788
Total $25,328
Electronic Equipment & Supplies 531080 2020 Budget 2021 Budget $75,454 $70,737
Workstation Components 531250 2020 Budget 2021 Budget
$157,806 $127,978
141
Village of Glenview, IL – 2021 Budget CERF
Capital Outlay
Accounts for replacement purchases and maintenance of various machinery and equipment used at Village buildings. For the 2021 Budget, expenses related to the assets detailed in the chart below are allocated to this account.
Description 2021 Budget
Replacement Copiers $14,643
Dispatch Radios - Counselettes $13,600
Arbitrator for Police Squad Cars $12,900
Sierra Wireless (PD, Fire & PW) $8,311 Total $49,454
Accounts for replacement vehicle purchases. Vehicle replacements for a given year are determined by the vehicle replacement schedule, which is reviewed on an annual basis. The tables below detail the budgeted 2021 vehicle replacements and a summary of replacement purchases by department.
Department Asset Quantity Cost Fire Engine Truck (rebudgeted from 2020) 1 $796,155 Fire Ambulance (rebudgeted from 2020) 1 $342,284 Public Works Sidewalk Plow 1 $195,000 Public Works Step-Van 1 $143,412 Public Works Pressure Washers 2 $20,000 Public Works Multi-Purpose Trailer 1 $8,000 Police Body Cameras 70 $125,175 Total $1,630,026
Department Budgeted 2021 Replacement Purchases Fire $1,138,439
Public Works $366,412
Police $125,175
Total $1,630,026
Machinery & Equipment 550015 2020 Budget 2021 Budget $89,653 $49,454
Vehicles 550025 2020 Budget 2021 Budget $2,569,665 $1,630,026
142
Village of Glenview, IL – 2021 Budget CERF
Accounts for purchases of computer servers and various networking equipment. For the 2021 Budget, expenses related to the assets detailed in the chart below are allocated to this account.
Description 2021 Budget
Servers (includes tape libraries) $34,875
Storage Area Network (SAN) $20,714
Servers – Joint Dispatch $15,000
Storage Area Network (SAN) – Joint Dispatch $12,000
GovIT Consortium Shared Initiative (offsite data recovery) $8,000
Total $90,589
Accounts for the replacement of the Glenview Fire Station alerting system. Replacing the Fire Station alerting system is a joint effort by Glenview Fire, Glenview Dispatch, and will possibly involve Fire Departments in Lake Forest, Glencoe, and Highland Park. The amount included is for the Glenview portion of the costs of which $156,706 is for dispatch components, and $267,355 is to outfit 4 Glenview Fire
Stations. The cost to replace the Fire Station alerting system in other Dispatch customer communities is
included in the Corporate Fund Joint Dispatch budget and is 100% offset by Dispatch revenues. The project is projected to be completed in 2020.
Computer Servers 550035 2020 Budget 2021 Budget $84,589 $90,589
System Improvements 550080 2020 Budget 2021 Budget $424,061 $0
143
Village of Glenview, IL - 2021 Budget Insurance and Risk Fund Summary
Insurance and Risk Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Charges For Services 7,592,208 7,625,470 7,610,378 8,009,818 384,348
Investment Income 476,720 128,000 106,000 43,000 (85,000)
Other Revenues 34,154 - - - -
Total Revenues 8,103,081 7,753,470 7,716,378 8,052,818 299,348
Expenditures
Personnel 598,561 670,594 589,498 610,731 (59,863)
Contractual 6,911,258 7,205,568 7,087,539 7,622,003 416,435
Commodities 91 - - - -
Other Charges 4,606 12,835 6,760 7,260 (5,575)
Transfers Out 250,000 250,000 250,000 250,000 -
Total Expenditures 7,764,516 8,138,997 7,933,797 8,489,994 350,997
Surplus/(Deficit)338,565 (385,527) (217,419) (437,176) (51,649)
Insurance and Risk Fund Summary
144
Village of Glenview, IL - 2021 Budget Insurance and Risk Fund Summary
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Charges for Service
480210 - Insurance from Other Funds 1,571,236 1,437,412 1,437,412 1,636,342 198,930
480220 - Health Premiums - Employees 825,868 737,537 737,537 729,485 (8,052)
480230 - Insurance Premiums - Village 3,642,169 3,848,351 3,844,351 3,896,267 47,916
480240 - Insurance Premiums - Retirees 979,406 1,010,842 1,018,703 1,146,992 136,150
480250 - Insurance Premiums - Library 530,109 495,756 554,109 551,014 55,258
480270 - Insurance Recoveries 36,040 50,000 - - (50,000)
480280 - Dental Insurance Premiums - Employees - 34,122 17,598 49,718 15,596
480355 - Reimbursements - Library 7,380 11,450 668 - (11,450)
Total Charges for Service 7,592,208 7,625,470 7,610,378 8,009,818 384,348
Investment Income
460120 - Interest - Investment 476,720 128,000 106,000 43,000 (85,000)
Total Investment Income 476,720 128,000 106,000 43,000 (85,000)
Other Revenues
470999 - Miscellaneous Revenue 34,154 - - - -
Total Other Revenues 34,154 - - - -
Total Insurance and Risk Revenues 8,103,081 7,753,470 7,716,378 8,052,818 299,348
Insurance and Risk Fund Revenue Line Item Budget
145
Village of Glenview, IL - 2021 Budget Insurance and Risk Fund Summary
Insurance and Risk
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 189,056 174,695 146,738 189,377 14,682
511120 - Part Time Salaries - - - 3,498 3,498
511290 - Insurance Opt-Out 139,454 147,150 138,242 115,200 (31,950)
512110 - Deferred Comp - - - 1,430 1,430
512120 - Auto Allowance - - - 1,800 1,800
514110 - FICA Payments 15,852 22,140 13,516 13,326 (8,814)
514210 - IMRF Payments 13,427 15,709 13,097 15,245 (464)
514310 - Unemployment Benefits 8,687 25,000 25,000 25,000 -
514410 - Health Insurance 8,466 8,417 8,417 10,244 1,827
514420 - Dental Reimbursement 176,297 227,483 240,800 235,611 8,128
515300 - Incentives and Recognition 47,323 50,000 3,688 - (50,000)
Total Personnel 598,561 670,594 589,498 610,731 (59,863)
Contractual
521230 - Medical Services 3,456 - - - -
521290 - Other Professional Services 105,509 160,673 107,380 120,247 (40,426)
522125 - Dues, Memberships, Subscriptions 1,330 1,360 - - (1,360)
526030 - General Liability Premiums 192,049 247,418 318,022 344,314 96,896
526035 - Workers' Comp Premiums 142,137 123,587 112,412 131,262 7,675
526070 - Insurance Premiums 5,804,867 5,894,628 5,855,713 6,163,321 268,693
526100 - Insurance - Excess Liability 64,460 69,480 68,408 73,881 4,401
526140 - Property/Casualty Claims 257,308 194,606 194,606 256,193 61,587
526160 - Workers' Comp Claims 340,143 513,816 430,997 532,785 18,969
Total Contractual 6,911,258 7,205,568 7,087,539 7,622,003 416,435
Commodities
531155 - Other Supplies/Tools 91 - - - -
Total Commodities 91 - - - -
Other Charges
540195 - Bad Debt Expense (4) - - - -
540300 - Training 4,610 12,835 6,760 7,260 (5,575)
Total Other Charges 4,606 12,835 6,760 7,260 (5,575)
Transfers Out
590100 - Transfer To Corporate Fund 250,000 250,000 250,000 250,000 -
Total Transfers Out 250,000 250,000 250,000 250,000 -
Total Insurance and Risk Expenditures 7,764,516 8,138,997 7,933,797 8,489,994 350,997
Insurance and Risk Fund Expenditure Line Item Budget
146
Village of Glenview, IL – 2021 Budget Insurance and Risk Fund
Insurance and Risk Fund
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.
The primary revenue of the fund is Charges for Services received from operating departments, which funds health insurance, general liability premiums, property casualty claims, workers’ compensation premiums and claims, as well as operating costs within the fund. The long-term model of the fund is for revenues to cover all expenditures in a given year.
The primary expenditures of the fund are health insurance, property casualty claims, workers compensation claims, premiums for general liability, workers’ compensation, and excess liability insurance coverage, 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 2021 budgeted
adjustment is an expense in the amount of $69,846.
In 2019, the Village established an Employee Benefit’s Committee, comprised of employees, to evaluate the Village’s health and dental plan designs. The Committee worked with an external consultant who completed this analysis and made several recommendations. The consultant recommended that the Village
remain with the current healthcare service provider and modify the existing plan designs to increase access
to preventative care, to offer additional options in which employees and dependents may seek care, and phase out HMO Blue Advantage by 2021, which has a smaller network then HMO Illinois. The 2021 budget finalizes the Employee Benefit’s Committee and consultant’s recommendations through the elimination of HMO Blue Advantage. HMO Illinois experienced a 4.10% increase in premium costs and
the PPO plan experienced a .6% increase in premium costs for 2021. These premium increases resulted in
a $268,693 or 4.6% increase, to the Village’s health insurance program in 2021. Revenues
Charges for Services
Accounts for the payments from other funds for their portion of general liability and workers’ compensation
costs. Charges are calculated based on the 3-year claims history for each fund.
Accounts for the Village employee’s portion of their premiums for health benefits. These revenues are recorded on a bi-weekly basis as part of the payroll process.
Insurance from Other Funds 480210 2020 Budget 2021 Budget
$1,437,412 $1,636,342
Health Premiums – Employees 480220 2020 Budget 2021 Budget $737,537 $729,485
147
Village of Glenview, IL – 2021 Budget Insurance and Risk Fund
Accounts for the Village’s portion of premiums for employee health benefits. These revenues are recorded on a bi-weekly basis as part of the payroll process.
Accounts for the retiree’s portion of premiums for retiree health benefits. Retiree’s pay 100% of the premium. These revenues are recorded when they are received from the retiree.
Accounts for the Library’s portion of their premiums for health benefits. These revenues are recorded on a bi-weekly basis as part of the payroll process.
Usage of this account has been discontinued. Previously funds recovered from an outside party that has
damaged Village property were recorded in this account. Beginning in 2020, these recovery revenues are
recorded in the fund from which the original expenditure was paid. For example, if a driver damages a Village street light and the repair is paid out of the Corporate Fund, any funds recovered through subrogation of the driver are recorded in the Corporate Fund.
Accounts for the Village employee’s portion of their premiums for dental benefits. These revenues are recorded on a bi-weekly basis as part of the payroll process. The employee portion of the premium is 15%.
Accounts for payments from the Library to the Village to pay for employee wellness incentives under a previous program. The program was eliminated in 2020.
Investment Income
Accounts for interest earned on cash within fund balance.
Insurance Premiums – Village 480230 2020 Budget 2021 Budget $3,848,351 $3,896,267
Insurance Premiums – Retirees 480240 2020 Budget 2021 Budget $1,010,842 $1,146,992
Insurance Premiums – Library 480250 2020 Budget 2021 Budget
$495,756 $551,014
Insurance Recoveries 480270 2020 Budget 2021 Budget
$50,000 $0
Dental Insurance Premiums – Employees 480280 2020 Budget 2021 Budget $34,122 $49,718
Reimbursements – Library 480355 2020 Budget 2021 Budget $11,450 $0
Interest – Investments 460120 2020 Budget 2021 Budget $128,000 $43,000
148
Village of Glenview, IL – 2021 Budget Insurance and Risk Fund
Expenditures
Personnel Expenditures
Accounts for a portion of the salary expense of the positions listed below. This account also includes payments for salaries for employees out on worker’s compensation.
Salary Allocation by Fund
Position Ins. & Risk Corporate Water Wholesale Water Sanitary Sewer FRRF
Assistant Village Manager 30% 70% - - - -
(2) Assistant to the Village Manager 15% 40% 30% 5% 5% 5%
(2) Management Analyst I 15% 40% 30% 5% 5% 5%
Management Analyst II 15% 40% 30% 5% 5% 5%
Human Resources Generalist 30% 70% - - - -
Accounts for 15% of the salary expense of one Administrative Intern. The 2021 budget includes a 2.5% increase.
Accounts for the payments made to full-time employees that are eligible for the Village’s health insurance but decline coverage.
Accounts for a portion of the deferred compensation provided to the Assistant Village Manager (30%) at 3% of their base salary. Deferred compensation is allocated across funds in the same proportions as regular
salaries.
Accounts for a portion of the vehicle allowance provided to the Assistant Village Manager (30%) at $6,000
per year. Auto allowance is allocated across funds in the same proportions as regular salaries.
Regular Salaries 511110 2020 Budget 2021 Budget $174,695 $189,377
Part Time Salaries 511120 2020 Budget 2021 Budget
$0 $3,498
Insurance Opt-Out 511290 2020 Budget 2021 Budget
$147,150 $115,200
Deferred Compensation 512110 2020 Budget 2021 Budget
$0 $1,430
Auto Allowance 512120 2020 Budget 2021 Budget
$0 $1,800
149
Village of Glenview, IL – 2021 Budget Insurance and Risk Fund
Accounts for the cost of FICA payments for both the Village’s health insurance opt-out program and the Wellness program.
Accounts for the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension Contributions related to salaries and the Insurance Opt-Out program. The 2021 employer rate is 11.79% of IMRF wages. The 2021 rate is 3.9% lower than the 2020 rate of 12.27%.
Accounts for the cost of unemployment benefits for eligible former employees.
Accounts for the employer portion of the Health Insurance coverage for eligible participants. The Village
offers employees choices among two plans which include an HMO and a PPO option. In 2021, the total
premiums for the HMO plans increased 4.10% and the PPO plan increased .60% as a result of plan design changes.
Accounts for dental premiums and claims under the MetLife PPO Dental Program. In 2021, the premiums for the MetLife dental premiums increased .30%. The cost of the Library dental premiums are now allocated in this account, which is the primary driver of the total line item increase of 3.6% over the 2020 budget. There are revenues associated with these expenses including reimbursement from the Library and premiums
from employees.
Accounts for the cost of the Village and Library Wellness program incentives paid to participating employees under a previous program. The program was eliminated in 2020.
FICA Payments 514110 2020 Budget 2021 Budget $22,140 $13,326
IMRF Payments 514110 2020 Budget 2021 Budget $15,709 $15,245
Unemployment Benefits 514310 2020 Budget 2021 Budget
$25,000 $25,000
Health Insurance 514410 2020 Budget 2021 Budget
$8,417 $10,244
Dental Reimbursement 514420 2020 Budget 2021 Budget $227,483 $235,611
Incentives and Recognition 515300 2020 Budget 2021 Budget
$50,000 $0
150
Village of Glenview, IL – 2021 Budget Insurance and Risk Fund
Contractual Expenditures
Accounts for the cost of professional services related to the Village’s health insurance and risk management. Service Qty Unit Cost Total
Risk – Third Party Claims Administrator 1 $44,773 $44,773
Risk – Actuarial Study 1 $7,200 $7,200
Risk – Insurance Broker Services 1 $26,000 $26,000
Risk – Village-wide Risk Management Evaluation – Project includes evaluation of historic Village losses and identification of strategies to
improve key performance indicators related to the Village’s risk program. 1 $10,000 $10,000
Health – Annual Patient-Centered Outcomes Research Institute Fees
assessed by the IRS 1 $45 $45
Health – Administration for Flexible Spending Accounts and Health
Reimbursement Accounts 10 $1,110 $11,100
Health – COBRA Coverage Administration 4,176 $0.65 $2,714
Health – Retiree Billing Administration 84 $4.50 $378
Health – 1095C Tax Form Administration 5,160 $0.75 $3,870
Health – Mandated audit of dependents on health insurance plan (Village) $25 per eligible employee 275 $25 $6,875
Health – Mandated audit of dependents on health insurance plan
(Library) $25 per eligible employee 50 $25 $1,250
Health – EAP Services for part-time employees 14 $3 $42
Wellness – Flu Shots and Employee Assessments ($30 per shot) 200 $30 $6,000
TOTAL $120,247
All Dues, Memberships, and Subscriptions have been eliminated in the 2021 budget.
Accounts for the cost of the Village’s annual insurance premiums for General Liability Insurance
($343,463) and the Village Manager Bond ($850). The 2020 projection for General Liability Insurance is estimated at $318,822 for the insurance term approved by the Board at the May 28, 2020 meeting. The variance between the 2020 budget and 2020 projection was based on higher than anticipated increases in the Village’s general liability coverage based on recent claim history, loss ratio and market conditions. The increase in the 2021 budget for General Liability Insurance is based on a conservative evaluation of
anticipated market conditions.
Other Professional Services 521290 2020 Budget 2021 Budget $160,673 $120,247
Dues, Memberships, and Subscriptions 522125 2020 Budget 2021 Budget
$1,360 $0
General Liability Premiums 526030 2020 Budget 2021 Budget
$247,418 $344,314
151
Village of Glenview, IL – 2021 Budget Insurance and Risk Fund
Accounts for the cost of Village’s annual insurance premiums for Workers’ Compensation Liability Insurance ($118,262), payment to the Illinois Second Injury Fund based on actual claims experience ($3,000), and the annual Workers’ Compensation Audit ($10,000).
Accounts for the employer cost of premiums for employee/retiree health insurance and life insurance for both the Village and the Library. There are revenues associated with these expenses including
reimbursement from the Library and premiums from employees and retirees.
Plan
2020
Amount
2021
Amount
HMO Blue Advantage Premiums for Active Glenview Employees $405,904 $0
HMO Blue Advantage Premiums for Active Library Employees $6,241 $0
HMO Blue Advantage Premiums for Retirees $13,692 $0
HMO Illinois Premiums for Active Glenview Employees $2,028,694 $2,322,959
HMO Illinois COBRA Premiums $33,254 $0
HMO Illinois Premiums for Active Library Employees $176,391 $190,783
HMO Illinois Premiums for Retirees $296,804 $392,555
HMO Illinois Premiums for Public Safety Employee Benefits Act (PSEBA) Recipients $13,692 $12,173
PPO Premiums for Active Glenview Employees $1,682,995 $1,858,931
PPO Premiums for Active Library Employees $420,609 $478,950
PPO Premiums for Retirees $178,583 $317,671
PPO COBRA Premiums $0 $19,265
PPO Premiums for Public Safety Employee Benefits Act (PSEBA)
Recipients $112,995 $107,513
Medicare Supplemental Plan $488,509 $417,133
Life Insurance Premiums for Village provided $50,000 Policy $19,122 $16,834
Life Insurance Premiums for Library provided $50,000 Policy $4,781 $5,612
Premiums for Additional Life Insurance Coverage $12,362 $8,875
Premiums for Vision Coverage (100% Employee Funded) $0 $14,067
TOTAL $5,894,628 $6,163,321
Accounts for the cost of Village’s annual insurance premiums for Excess Liability Insurance.
Workers’ Compensation Premiums 526035 2020 Budget 2021 Budget $123,587 $131,262
Insurance Premiums 526070 2020 Budget 2021 Budget
$5,894,628 $6,163,321
Excess Liability Insurance Premiums 526100 2020 Budget 2021 Budget
$69,480 $73,881
152
Village of Glenview, IL – 2021 Budget Insurance and Risk Fund
Accounts for the cost of property and casualty claims, including legal expenses. On an annual basis the Village retains an actuary to examine the Village’s past claims experience and provides an estimate of future
total claim expenditures for the coming year including expenditures that have been incurred but not reported. This figure is then divided up between Property/Casualty and Workers’ Compensation accounts.
Accounts for the cost of workers’ compensation claims,
including legal expenses. On an annual basis the Village
retains an actuary to examine the Village’s past claims experience and provides an estimate of future total claim expenditures for the coming year including expenditures that have been incurred but not reported. This figure is
then divided up between Property/Casualty and Workers’ Compensation accounts.
Other Charges
Accounts for the cost of Village-wide training for skills and topics associated with the Village’s safety and
risk programs.
Description Qty Unit Cost Amount
Active Shooter Prevention Training 1 $2,760 $2,760
Risk Management/Workers’ Compensation Supervisor Training 4 $1,500 $4,500
TOTAL $7,260 Transfers Out
Accounts for the transfer of a portion of excess fund balance to the Corporate Fund.
Property/Casualty Claims 526140 2020 Budget 2021 Budget $194,606 $256,193
Amount
Property/Casualty - Claims $160,239
Property/Casualty - Legal $75,000
Incurred but not Reported (IBNR) $20,954
TOTAL $256,193
Workers’ Compensation Claims 526160 2020 Budget 2021 Budget
$513,816 $532,785
Amount
Workers’ Compensation - Claims $438,893 Workers’ Compensation - Legal $45,000
Incurred but not Reported (IBNR) $48,892
TOTAL $532,785
Training 540300 2020 Budget 2021 Budget
$12,835 $7,260
Transfer to Corporate Fund 590100 2020 Budget 2021 Budget $250,000 $250,000
153
Village of Glenview, IL - 2021 Budget FRRF
FRRF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Charges For Services 1,107,390 1,108,316 1,108,316 1,520,018 411,702
Investment Income 51,318 42,000 34,000 18,000 (24,000)
Other Revenues 19,662 - - - -
Transfers In - - - 170,000 170,000
Total Revenues 1,178,370 1,150,316 1,142,316 1,708,018 557,702
Expenditures
Personnel 16,824 17,722 16,026 25,642 7,920
Contractual 204,528 535,059 391,941 2,033,159 1,498,100
Capital Outlay 321,014 101,236 349,237 25,000 (76,236)
Total Expenditures 542,365 654,017 757,204 2,083,801 1,429,784
Surplus/(Deficit)636,005 496,299 385,112 (375,783) (872,082)
Facility Repair and Replacement Fund Summary
154
Village of Glenview, IL - 2021 Budget FRRF
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Charges for Service
480335 - FRRF Charges 1,018,020 1,027,257 1,027,257 1,438,959 411,702
480345 - Architecture/Contingency Charges 89,370 81,059 81,059 81,059 -
Total Charges for Service 1,107,390 1,108,316 1,108,316 1,520,018 411,702
Investment Income
460120 - Interest - Investment 51,318 42,000 34,000 18,000 (24,000)
Total Investment Income 51,318 42,000 34,000 18,000 (24,000)
Other Revenues
470999 - Miscellaneous Revenue 19,662 - - - -
Total Other Revenues 19,662 - - - -
Transfers In -
490248 - Transfer from STAF - - - 170,000 170,000
490550 - Transfer from Commuter Parking - - - - -
Total Transfers In - - - 170,000 170,000
Total FRRF Revenues 1,178,370 1,150,316 1,142,316 1,708,018 557,702
Facility Repair and Replacement Fund
Revenue Line Item Budget
155
Village of Glenview, IL - 2021 Budget FRRF
FRRF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 13,177 13,449 12,084 18,704 5,255
511120 - Part Time Salaries - - - 1,166 1,166
514110 - FICA Payments 984 1,029 865 1,520 491
514210 - IMRF Payments 1,274 1,650 1,483 2,343 693
514410 - Health Insurance 1,389 1,594 1,594 1,909 315
Total Personnel 16,824 17,722 16,026 25,642 7,920
Contractual
521130 - Architectural Services 65,245 148,059 24,250 409,567 261,508
521290 - Other Professional Services - 50,000 - - (50,000)
522215 - Building Repairs 139,283 337,000 367,691 1,623,592 1,286,592
Total Contractual 204,528 535,059 391,941 2,033,159 1,498,100
Capital Outlay -
550040 - Building Improvements 321,014 101,236 349,237 25,000 (76,236)
Total Capital Outlay 321,014 101,236 349,237 25,000 (76,236)
Total FRRF Expenditures 542,365 654,017 757,204 2,083,801 1,429,784
Facility Repair and Replacement Fund
Expenditure Line Item Budget
156
Village of Glenview, IL – 2021 Budget FRRF
Facility Repair and Replacement Fund
The Facility Repair and Replacement Fund (FRRF) is an internal service fund that was created in 2006 for the purpose of setting aside resources for the major repairs and replacement of Village building components. 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 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. The
current fund balance policy for FRRF is to maintain a 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 2021 Budget calculated Charges for Services to the operating departments using the 35% of accumulated reserves as the fund balance target. Revenues
Charges for Services
Accounts for the annual charges for service that are calculated by department based on the accumulated reserve needs per asset. The 2021 charges were kept flat with 2020 with the exception of an increase of
$411,502 charged to the Water Fund. The 2021 plan primarily includes improvements to the West Lake
Pump Station which were moved up from 2023 to 2021. Investment Income
Accounts for interest earned on cash within fund balance.
FRRF Charges 480335/480345 2020 Budget 2021 Budget
$1,108,316 $1,520,018
Interest – Investment 460120 2020 Budget 2021 Budget $42,000 $18,000
157
Village of Glenview, IL – 2021 Budget FRRF
Expenditures
Personnel Expenditures
Accounts for a portion of the salary expense for the positions listed below.
Salary Allocation by Fund
Position FRRF Corp STAF Water Wholesale Water Sanitary Sewer
Ins. & Risk
(2) Assistant to the Village Manager 5% 40% - 30% 5% 5% 15%
(2) Management Analyst I 5% 40% - 30% 5% 5% 15%
Management Analyst II 5% 40% - 30% 5% 5% 15%
Accounts for 5% of the salary expense of one Administrative Intern. The 2021 budget includes a 2.5% increase.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the
FICA salaries.
Accounts for the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension Contributions
related to the salaries. The 2021 employer rate is 11.79% of IMRF wages. The 2021 rate is 3.9% lower than the 2020 rate of 12.27%.
Accounts for the employer portion of the Health Insurance coverage for eligible participants. The Village offers employees choices among three plans which include two HMO options and one PPO option.
Regular Salaries 511110 2020 Budget 2021 Budget
$13,449 $18,704
Part Time Salaries 511120 2020 Budget 2021 Budget
$0 $1,166
FICA Payments 514110 2020 Budget 2021 Budget
$1,029 $1,520
IMRF Payments 514210 2020 Budget 2021 Budget
$1,650 $2,343
Health Insurance 514410 2020 Budget 2021 Budget $1,594 $1,909
158
Village of Glenview, IL – 2021 Budget FRRF
Contractual Expenditures
Accounts for architectural and engineering (A&E) service fees for projects to be constructed in 2021 and 2022. This account is calculated at 8% construction administration for the current year (2021) and 10% of design costs for the following construction year (2022) plus. This equates to $279,680 in construction design
costs (for 2022 construction) and $129,887 in construction administration costs for 2021. The tables below
indicate the FRRF projects scheduled for 2021 and 2022:
Building Repairs Project Description 2021 Budget
West Lake Pump Station Improvements Roof, masonry and HVAC $1,593,592
Municipal Center (VH/PD) Radio room cooling $30,000
TOTAL FOR 2021 $1,623,592
A & E SERVICES (8%) FOR 2021 $129,887
Building Repairs Project Description 2022 Budget
Laramie Pump Station Improvements Pump replacements $367,848
Public Works Phase III Windows and HVAC $333,795
Municipal Center (VH/PD) Flooring and HVAC $190,805
Fire Station 13 Apparatus bay trench, epoxy flooring and furnace $204,347
North and South Parking Decks Structural repairs, fire suppression, and lights $1,700,000
TOTAL FOR 2022 $2,796,795
A & E SERVICES (10%) FOR 2021 $279,680
Accounts for the facilities evaluation study to be performed by a consultant. Staff will evaluate these
services on a year by year basis and budget accordingly in years when a facilities evaluation is needed.
Accounts for the following projects:
Building Repairs Project Description 2021 Budget
West Lake Pump Station Improvements Roof, masonry and HVAC $1,593,592
Municipal Center (VH/PD) Radio room cooling $30,000
Architectural Services 521130 2020 Budget 2021 Budget $148,059 $409,567
Other Professional Services 521290 2020 Budget 2021 Budget
$50,000 $0
Building Repairs 522215 2020 Budget 2021 Budget $337,000 $1,623,592
159
Village of Glenview, IL – 2021 Budget FRRF
West Lake Pump Station Improvements ($1,593,592)- The West Lake Pump Station, located at the northeast corner of West Lake Avenue and Pfingsten Road,
was constructed in 1997/1998 and the roof is approaching the end of its expected service life. The station is 43,800 square feet and a critical part of the potable (drinking) water’s East Pressure Zone. With evidence of exterior masonry, roof and HVAC balancing issues, a Structural Analysis and Report was completed in the second half of 2019.
The Report documented emerging concerns with the roof along with recommending considerable masonry repairs including cracks and spalling at a majority of the exterior joints. It is recommended that the roof and masonry issues be completed together as the existing roof and masonry overlap at the existing parapet wall and completing together will increase the likelihood of a successful long-term repair.
Since construction, this facility has had moisture issues and many of these issues can be rectified with the masonry repairs and roof replacement along with other minor HVAC balancing adjustments and dehumidification in the station’s pipe gallery (basement). The major components of the recommended 2021 project include approximately 12,400 square feet of masonry repair and tuck pointing along with replacement of the 48,300 square foot roof.
Radio Room Cooling ($30,000)-
This project includes labor and materials for a contractor to provide new cooling to the Radio Room in the basement of the Municipal Center. The room houses important joint dispatch communication and radio equipment along with equipment for the Village’s AMI Tower. The room currently relies on cooling from an adjacent room and due to the sensitive equipment it is recommended to complete this project in 2021.
160
Village of Glenview, IL – 2021 Budget FRRF
Capital Outlay
Over the last few years, the Village has executed numerous preventative maintenance contracts to stay on top of needed facilities repairs. In addition, over the last two years, nine architectural analyses were completed to identify short- and long-term needs for some of the Village’s oldest facilities. With the
recent increase in preventative maintenance and a five-year FRRF plan matching local needs, less
Unplanned/Emergency Replacements is expected during 2021.
Project Description 2021 Budget
Unplanned/Emergency Replacements $25,000
Building Improvements 550040 2020 Budget 2021 Budget $101,236 $25,000
161
Village of Glenview, IL - 2021 Budget Special Tax Allocation Fund Summary
Special Tax Allocation Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Taxes 35,174,564 35,098,875 37,317,929 36,649,470 1,550,595
Charges For Services 124,033 125,001 126,474 129,027 4,026
Intergovernmental 89,573 - - - -
Investment Income 822,737 534,800 338,000 315,000 (219,800)
Other Revenues 343,023 180,000 180,000 180,000 -
Total Revenues 36,553,930 35,938,676 37,962,403 37,273,497 1,334,821
Expenditures
Personnel 342,678 348,222 365,749 362,505 14,283
Contractual 22,059,833 21,577,192 21,696,766 22,467,404 890,212
Commodities 54,409 84,789 65,776 74,205 (10,584)
Other Charges 8,009,953 6,685,349 6,684,825 6,684,449 (900)
Interfund Charges 367,605 18,094 18,094 18,568 474
Transfers Out 86,196 - - 170,000 170,000
Total Expenditures 30,920,674 28,713,646 28,831,210 29,777,131 1,063,485
Surplus/(Deficit)5,633,256 7,225,030 9,131,193 7,496,366 271,336
Special Tax Allocation Fund Summary
162
Village of Glenview, IL - 2021 Budget Special Tax Allocation Fund
STAF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Taxes
410150 - Incremental Property Taxes 35,613,518 35,098,875 38,317,929 36,649,470 1,550,595
410155 - Property Taxes Incremental/Prior (438,955) - (1,000,000) - -
Total Taxes 35,174,564 35,098,875 37,317,929 36,649,470 1,550,595
Charges for Services
440425 - Reimbursements 99,527 100,641 102,114 104,667 4,026
440635 - Lease Fees 24,506 24,360 24,360 24,360 -
Total Charges for Services 124,033 125,001 126,474 129,027 4,026
Intergovernmental
450190 - Misc. Intergovernmental 89,573 - - - -
Total Intergovernmental 89,573 - - - -
Investment Income
460110 - Interest - Savings 16,580 10,800 21,000 15,000 4,200
460120 - Interest - Investment 736,157 524,000 317,000 300,000 (224,000)
460130 - Interest Income on Loans/Notes 70,000 - - - -
Total Investment Income 822,737 534,800 338,000 315,000 (219,800)
Other Revenues
470951 - Service Fees 180,000 180,000 180,000 180,000 -
470999 - Miscellaneous Revenue 163,023 - - - -
Total Other Revenues 343,023 180,000 180,000 180,000 -
STAF Revenue Total 36,553,930 35,938,676 37,962,403 37,273,497 1,334,821
Special Tax Allocation Fund Revenue Line Item Budget
163
Village of Glenview, IL - 2021 Budget Special Tax Allocation Fund
STAF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 249,235 252,436 252,897 264,807 12,371
511120 - Part Time Salaries 454 300 - 450 150
511130 - Temporary/Seasonal Salaries 10,773 7,000 6,300 6,300 (700)
511210 - Overtime Salaries 605 450 - 600 150
511270 - Vacation Buy Back 1,080 1,500 1,581 1,650 150
512110 - Deferred Comp 3,695 3,132 3,262 3,344 212
512120 - Auto Allowance 4,411 3,600 3,656 3,600 -
514110 - FICA Payments 18,191 20,989 18,317 19,439 (1,550)
514210 - IMRF Payments 24,635 31,635 34,112 31,934 299
514410 - Health Insurance 29,599 27,180 27,180 30,381 3,201
515305 - Bonus Program - - 18,444 - -
Total Personnel 342,678 348,222 365,749 362,505 14,283
Contractual
521140 - Audit Services 2,152 3,359 3,260 3,503 144
521200 - Engineering Services - 10,000 - 10,000 -
521205 - Finance & Accounting Services 46,380 47,972 46,825 47,779 (193)
521210 - Financial Advisor Services 6,000 10,000 - 10,000 -
521215 - Information Technology Services 17,385 22,456 21,726 24,218 1,762
521220 - Landscape Services 58,679 318,902 317,532 291,267 (27,635)
521270 - Traffic Engineering Services - 10,000 - 10,000 -
521290 - Other Professional Service 44,206 124,189 119,898 82,703 (41,486)
521295 - PW Outsourced Svcs & Contract Mgmt 152,467 - - - -
521520 - Legal Service/Retainer - 10,000 - 10,000 -
522115 - Cell Phone Service & Equipment 4,206 4,399 4,399 6,036 1,637
522120 - Document Destruction - 65 65 65 -
522125 - Dues, Memberships, Subscriptions - 236 202 236 -
522145 - Postage 3,131 4,000 4,000 4,000 -
522150 - Printing And Publishing 915 3,000 2,000 3,000 -
522160 - Software Licensing 12,312 17,186 16,056 17,589 403
522170 - Telephone 4,659 4,223 4,223 4,595 372
522210 - Building Maintenance 24,538 33,000 54,314 33,000 -
522270 - Parking Deck Maintenance - 20,000 20,000 100,000 80,000
522285 - Snow and Ice Maintenance 291,933 318,694 295,000 315,800 (2,894)
526110 - Make-Whole Payments 21,390,871 20,615,511 20,787,266 21,493,613 878,102
Total Contractual 22,059,833 21,577,192 21,696,766 22,467,404 890,212
Commodities
531030 - Batteries (Specialized)- - 104 429 429
531070 - Computer/Printer/Copier Toner - 1,429 796 1,032 (397)
531080 - Electronic Eqpt & Supplies - 610 1,945 1,994 1,384
531110 - General Office Supplies - - - - -
531155 - Operational Supplies 2,897 3,000 2,931 3,000 -
531230 - Uniforms/Shoes 97 250 - 250 -
531235 - Electricity 45,054 65,000 50,000 57,000 (8,000)
535050 - Other Supplies Tools 6,361 14,500 10,000 10,500 (4,000)
Total Commodities 54,409 84,789 65,776 74,205 (10,584)
Special Tax Allocation Fund Line Item Budget
164
Village of Glenview, IL - 2021 Budget Special Tax Allocation Fund
STAF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Other Charges
540030 - Bond Interest 604,800 429,300 429,300 248,400 (180,900)
540031 - Loan Interest 23,690 - - - -
540040 - Bond Principal 5,850,000 6,030,000 6,030,000 6,210,000 180,000
540210 - MWRD Service Fees 225,000 225,000 225,000 225,000 -
540225 - Loan Principal 1,305,938 - - - -
540230 - Paying Agent Fees 525 525 525 525 -
540300 - Training - 524 - 524 -
Total Other Charges 8,009,953 6,685,349 6,684,825 6,684,449 (900)
Interfund Charges
560010 - CERF Charges 11,622 11,056 11,056 11,056 -
560070 - General Liability Insurance 4,784 5,866 5,866 6,348 482
560080 - Insterest Expense 350,169 - - - -
560100 - Risk Management Fixed Charges 1,030 1,172 1,172 1,164 (8)
Total Interfund Charges 367,605 18,094 18,094 18,568 474
Transfers Out
590100 - Transfer to Corporate Fund - - - - -
590246 - Transfer to Glen Capital Projects 86,196 - - - -
590650 - Transfer to FRRF - - - 170,000 170,000
Total Transfers Out 86,196 - - 170,000 170,000
STAF Expenditure Total 30,920,674 28,713,646 28,831,210 29,777,131 1,063,485
165
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Special Tax Allocation Fund
The former Glenview Naval Air Station closed in 1995 and is being redeveloped by the Village of Glenview.
The redevelopment project is called The Glen, and the Special Tax Allocation Fund (STAF) is the primary
fund used to account for its annual revenues and expenditures. The project established a Tax Increment
Financing (TIF) district, which is scheduled to be closed on December 31, 2022, based on current revenue
and expense projections.
The primary remaining revenues are property taxes collected through the TIF, reimbursements for The Glen
Town Center maintenance, lease payments for the 40-year ground lease to the Kohl Children’s Museum,
investment income, and service fees from Willow Creek Community Church.
As the project is substantially complete from the construction standpoint, the primary remaining expenses
include management costs (personnel), minor contracting costs, Make Whole Payments (further described
below), commodities, and debt service.
Pursuant to Intergovernmental Agreements signed in 1998 by the Village of Glenview, School Districts 30,
34 and 225, the Glenview Park District, and the Glenview Public Library, the Village of Glenview agreed
to fund annual “Jurisdictional Payments” also known more commonly as “Make-Whole Payments” to these
six core jurisdictions to cover increased service costs from The Glen. These payments will continue through
TIF sunset.
Revenues
Taxes
Accounts for the property taxes generated by the incremental value of the redeveloped property within The
Glen TIF District. These revenues are used to pay for the all expenditures for The Glen 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%. The 2021 budget is the anticipated Tax Year 2019 collected in 2020, per
Cook County, of $39,238,040 at a 98.5% collection factor, less $2,000,000 of potential Prior Year Tax
Collections/Refunds.
Charges for Services
Accounts for reimbursement of The Glen Town Center maintenance (landscaping and snow removal
services). The 2020 budget of $100,641 is based on a 1.12% increase to the 2019 amount of $99,526.70.
The 1.12% factor is the January-June 2019 average of the Chicago-Naperville-Elgin (formerly Chicago-
Gary-Kenosha) Consumer Price Index. The 2021 budget of $104,667 is based on a 1.25% increase to the
2020 amount of $102,114. The 1.25% factor is the January-June 2020 average of the Chicago-Naperville-
Property Tax – Incremental 410150 2020 Budget 2021 Budget
$35,098,875 $36,649,470
Reimbursements 440425 2020 Budget 2021 Budget
$100,641 $104,667
166
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Elgin (formerly Chicago-Gary-Kenosha) Consumer Price Index. The 2021 invoice will be based on the
actual CPI January 2020 to January 2021 increase, or 2%, whichever is less.
Accounts for monthly lease payments from the Kohl Children’s Museum. The 2020 and 2021 budgets of
$24,360 is based on the agreed upon payment schedule between the Village and the museum.
Investment Income
Accounts for interest income from the Village’s savings accounts at Glenview State Bank. The revenue
from this account is dependent on short-term interest rates and investable funds. Based on the anticipated
interest rates and investable funds, the Village’s budget is $15,000.
Accounts for interest income for the savings account and the investments of certificates of deposits,
treasuries and securities through PMA, Inc. and Illinois Funds. Interest from the Cook County Treasurer
(property taxes) is also recorded to this account. Benchmark interest rates have been drastically cut in order
to help stimulate the economy in response to COVID-19. As a result, the 2021 budget of $300,000 is
significantly lower than the 2020 budget.
Other Revenues
Accounts for payments from the Willow Creek Community Church for service fees. Under the agreement
between the Village and the Willow Creek Community Church, the Village will receive a total of
$1,780,000 in payments in exchange for services over a period of twenty years. In 2021, the Village will
receive $180,000 from the Willow Creek Community Church.
Lease Fees 440635 2020 Budget 2021 Budget
$24,360 $24,360
Interest – Savings 460110 2020 Budget 2021 Budget
$10,800 $15,000
Interest – Investment 460120 2020 Budget 2021 Budget
$524,000 $300,000
Service Fees 470951 2020 Budget 2021 Budget
$180,000 $180,000
167
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Expenditures
Personnel Expenditures
Accounts for the portion of the salary expense for the full-time positions listed below allocated to STAF.
The 2021 budget includes a 2.5% merit pay pool for employees.
Salary Allocation by Fund
Position Corp
Waukegan/
Golf TIF STAF Water
Sanitary
Sewer Commuter
Natural Resources Manager - - 100% - - -
Deputy Village Manager 70% - 30% - - -
Deputy Director of Administrative
Services 58% 5% 30% 3% 1% 3%
Director of Community
Development 48% - 30% 15% 7% -
Engineer Division Manager 40% - 20% 25% 15% -
Accounts for estimated time spent by part-time staff canvassing for The Glen TIF Census.
Accounts for the seasonal support to the Natural Resource Manager for special projects, maintenance and
studies of natural areas.
Accounts for estimated time spent by full-time staff canvassing for The Glen TIF Census.
Accounts for the vacation time compensation paid to the Natural Resources Manager for a certain number
of accrued and unused vacation hours in accordance with the Employee Handbook. The 2021 budget is
based on a three-year trend.
Regular Salaries 511110 2020 Budget 2021 Budget
$252,436 $264,807
Part Time Salaries 511120 2020 Budget 2021 Budget
$300 $450
Temporary/Seasonal Employees 511130 2020 Budget 2021 Budget
$7,000 $6,300
Overtime Salaries 511210 2020 Budget 2021 Budget
$450 $600
Vacation Buy Back 511270 2020 Budget 2021 Budget
$1,500 $1,650
168
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Accounts for a portion the deferred compensation given to the Deputy Village Manager and the Director of
Community Development at 3% of their base salary.
Accounts for a portion of the auto allowance given to the Deputy Village Manager (30% of $6,000) and the
Director of Community Development (30% of $6,000).
Accounts for the same portion of the employer’s FICA and Medicare payments for the positions listed in
regular salaries and FICA and Medicare for part time salaries, temporary/seasonal salaries and overtime
salaries.
Accounts for a portion of the employers share of the Illinois Municipal Retirement Fund (IMRF) Pension
Contributions. The 2021 employer rate is 11.79% of IMRF wages which include salaries, OT wages,
vacation and sick buy back, longevity and deferred compensation. The 2021 rate is 3.9% lower than the
2020 rate of 12.27%.
Accounts for the same portion of the employer’s health and dental insurance coverage contribution for the
positions listed above in regular salaries. The Village offers employees choices between two plans which
include an HMO option and a PPO option.
Contractual Expenditures
Audit services were competitively bid in 2017 and a five-year contract with a five-year extension was
entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). The financial charge for service is
calculated by resource demand across funds and updated annually. However, a few funds, including this
TIF Fund, are charged for special projects; in this case, the charges are for audit services for the annual
Glen TIF Compliance Report and the Continuing Disclosure services that are allocated per bond series.
Deferred Compensation 512110 2020 Budget 2021 Budget
$3,132 $3,344
Auto Allowance 512120 2020 Budget 2021 Budget
$3,600 $3,600
FICA Payments 514110 2020 Budget 2021 Budget
$20,989 $19,439
IMRF Payments 514210 2020 Budget 2021 Budget
$31,635 $31,934
Health Insurance 514410 2020 Budget 2021 Budget
$27,180 $30,381
Audit Services 521140 2020 Budget 2021 Budget
$3,359 $3,503
169
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Quantity Unit Cost Total
FY 2020Baker Tilly – Audit Services 4% $46,950 $1,878
FY 2020 Baker Tilly – Single Audit Services/Federal Grant 4% $4,920 $197
FY 2020 Baker Tilly – State of IL Comptroller’s Report 4% $1,200 $48
FY 2020 Baker Tilly – GATA Grant Audit 4% $1,750 $70
FY 2020 Glen TIF Compliance Report 100% $1,090 $1,090
FY 2020 Continuing Disclosure Bond Series 2012A 100% $220 $220
Total $3,503
Accounts for outside engineering services for currently unassigned projects within The Glen, such as storm
water mitigation studies.
The Village outsourced financial services to Lauterbach & Amen in 2009.
The FY 2020 budget includes comprehensive finance management
services provided through 8 full-time and 1 part-time on-site staff as well
as Chief Financial Officer and managerial staff support. The financial
charge for service is annually calculated by resource demand across funds;
4% is in STAF and the remaining 96% is allocated to other funds as shown
in the Financial Services Fund Allocation table. FY 2021 is proposed as
a 2.5% base contract increase, and no part-time staff, for a total contract
value of $1,194,446, with the STAF allocation being $47,779.
Accounts for financial advisor services related to currently undetermined, potential debt issuances,
financings, or debt related matters.
Information technology (IT) functions are supported through contracted services. The primary IT contract
is a managed service provider with on-site technical resources during business hours and after hour’s
emergency support. Also proposed in FY 2021 is a redesign of the Village website and some migration of
services to cloud provider. The program staffing level is annually reviewed and allocated across funds
based on general technology resource demands. The STAF share of the 2021 $745,134 costs is $24,218, or
3.25%.
Engineering Services 521200 2020 Budget 2021 Budget
$10,000 $10,000
Finance & Accounting Services 521205 2020 Budget 2021 Budget
$47,972 $47,779
Financial Services Fund Allocation
Corporate Fund 83.50%
Waukegan/Golf TIF Fund 0.50%
Special Tax Allocation Fund 4.00%
Water Fund 6.00%
Wholesale Water Fund 3.00%
Commuter Parking Fund 1.00%
Sanitary Sewer Fund 2.00%
100.00%
Financial Advisor Services 521210 2020 Budget 2021 Budget
$10,000 $10,000
Information Technology Service 521215 2020 Budget 2021 Budget
$22,456 $24,218
170
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Accounts for the cost of Village owned median maintenance, monthly general landscaping services,
monthly landscape services for The Glen Town Center, natural area maintenance, fence repairs, and the
Patriot Boulevard median landscaping project.
Service Description
Unit
Measure Qty
Unit
Cost Amount
Median restoration maintenance Annual 26 $255 $6,630
Monthly landscape services for The Glen Town Center Monthly 12 $4,080 $48,960
General landscaping monthly maintenance (mowing,
watering, etc.) for locations within The Glen TIF – 9%
of contract is allocated to STAF Monthly 12 $1,1713 $20,555
Natural areas maintenance Varies Varies Varies $196,122
North Navy Ditch Fence Repair Feet 1,000’ $19 LF $19,000
Total $291,267
Accounts for traffic studies for currently unassigned projects within The Glen, such as intersection and
roadway analyses.
The 2021 budget includes cost shares for a variety of services, along with fees for the annual TIF census
report, pavement sweeping, janitorial services, and other professional services.
Description Allocation % Cost Amount
GIS Consortium Shared 3.25% $6,344 $206
Municipal GIS Partners, Inc. 3.25% $208,901 $6,789
Photogrammetric Mapping 3.25% $0 $0
Wiring Contract - Electrical wiring for IT 3.25% $1,000 $33
Document Scanning Contract 3.25% $20,000 $650
Microwave Tower Link 3.25% $10,770 $350
Performance Metric/Budget Tracking/Dashboard 3.25% $0 $0
Work Orders/Permits Implementation Services 3.25% $76,226 $2,477
E-signature Implementation Services 3.25% $2,400 $78
The Glen Town Center banner and tree lighting 100% $25,000 $25,000
Pavement sweeping services 100% $8,358 $8,358
Navy Park Fountain maintenance and repairs 100% $8,162 $8,162
Janitorial services contract 100% $20,600 $20,600
Lauterbach & Amen LLP Census Fee NTE 100% $5,625 $5,625
Other professional services if needed $4,375 $4,375
TOTAL $82,703
Landscape Services 521220 2020 Budget 2021 Budget
$318,902 $291,267
Traffic Engineering Services 521270 2020 Budget 2021 Budget
$10,000 $10,000
Other Professional Services 521290 2020 Budget 2021 Budget
$124,189 $82,703
171
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Accounts for legal fees if needed.
The FY 2021 budget of $127,702 for cell phones was projected based on the average FY 2020 expenditures,
plus a 2% increase for taxes and account changes. The FY 2021 budget is 6.3% less than the FY 2020
budget. The charges are allocated across funds based on general technology resource demands.
Cell Phone Service
STAF
Allocation
Total
Cost
STAF
Cost
Cellular service for phones and field computers (Verizon) 3.254%$116,000 $3,770
Cellular emergency phones and Board Epacket service
(AT&T) 3.25%$10,000 $325
Pacific Telecom 3.25%$1,270 $41
Cell data service for the security cameras at The Glen
Town Center parking decks (Verizon) 100%$1,900 $1,900
TOTAL $6,036
Accounts for destruction service of approved archives; The STAF share of the 2021 $2,000 cost is $65, or
3.25%.
Accounts for the participation in various organizations. The budget is based on confirming annual dues with
each organization on an annual basis. These organizational memberships provide services such as training,
professional development, and useful information.
Accounts primarily for the cost of mailing the annual Glen TIF census to Village residents. The total
estimate is based on an initial bulk mailing of approximately 1,800 households, a second bulk mailing of a
historical trend of approximately 850 households and the business reply postage from a historical trend of
approximately $1,800.
Legal Services 521520 2020 Budget 2021 Budget
$10,000 $10,000
Cell Phone Service & Equipment 522115 2020 Budget 2021 Budget
$4,399 $6,036
Document Destruction 522120 2020 Budget 2021 Budget
$65 $65
Dues, Memberships, and Subscriptions 522125 2020 Budget 2021 Budget
$236 $236
Postage 522145 2020 Budget 2021 Budget
$4,000 $4,000
172
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Accounts for printing and publishing costs related to the annual Glen TIF census and various other.
This account includes ongoing software maintenance charges as well as any proposed projects that require
software. The selection of new software is competitively bid and awarded. The charges are allocated across
funds based on general technology resource demands and updated annually.
Description Qty Unit Cost Total
General Software Maintenance 3.25% $503,717 $16,371
GovIT Strategic Plan Projects 3.25% $13,514 $439
Annual Timekeeping Software Maintenance 3.25% $23,960 $779
TOTAL $17,589
Accounts for general telephone service telephone service, 911 lines, and fiber connection charges for the
Village. The budget was projected based on the average FY 2020 expenditures, reduced by savings from
renegotiated contracts. The charges are allocated across funds based on general technology resource
demands. The 2021 STAF budget of $4,595 represents 3.25% of the cost of most general telephone services.
Accounts for maintenance costs of Village-owned facilities listed below. The 2021 budget is based on a
three-year average and contractual amounts.
Amount
Parking decks elevator maintenance inspections and as needed repairs $3,000
North parking garage elevator fire alarm, extinguisher and sprinkler, maintenance and
testing $15,000
South parking garage elevator fire alarm, extinguisher and sprinkler, maintenance and
testing $15,000
TOTAL $33,000
Accounts for parking deck architectural and engineering services (A & E) conducted by a licensed structural
engineering firm. The firm will provide specifications, based on site visit evaluations and the 2020 condition
Printing and Publications 522150 2020 Budget 2021 Budget
$3,000 $3,000
Software Licensing 522160 2020 Budget 2021 Budget
$17,186 $17,589
Telephone 522170 2020 Budget 2021 Budget
$4,223 $4,595
Building Maintenance 522210 2020 Budget 2021 Budget
$33,000 $33,000
Parking Deck Maintenance 522270 2020 Budget 2021 Budget
$20,000 $100,000
173
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
report, to bring the parking decks to a state of good repair prior to the closure of the Glen TIF. The 2021
budget is based on previous estimates for similar work performed by a consultant or engineering firm.
Accounts for plowing, hauling, and salting parking decks, sidewalks and streets within The Glen Town
Center. The 2021 budget is based on an annual contract with Tovar.
Accounts for annual Make-Whole
Payments to six jurisdictions that
serve The Glen: High School
District #225, Glenview School
District #34, Glenview Park
District, Village of Glenview,
Glenview Public Library and
Northbrook/Glenview School
District 30.
In addition to the normal MWP’s, there are two Intergovernmental Agreements between the Village and
the Glenview Park District that require the Village to pay the actual cost to the Park District of the
operations, maintenance, and capital improvements/replacements for portions of Gallery Park and all of Air
Station Prairie on an annual basis until the termination of The Glen TIF.
Commodities
Accounts for battery backup uninterruptible power supply (UPS) batteries for computer equipment which
provides power in a main power failure. The budget is based on replacing one larger unit per year. In FY
2021, a $13,200 expense is proposed to replace lead batteries in the UPS in the main server room for a one-
time expenditure of $429 in the STAF budget.
Accounts for maintenance and supplies for copiers and plotters. The 2021 STAF budget represents 3.25%
of the $31,750 total budget.
Snow & Ice Maintenance 522285 2020 Budget 2021 Budget
$318,694 $315,800
Make-Whole Payments 526110 2020 Budget 2021 Budget
$20,615,511 $21,493,613
Jurisdictions Amount
High School District #225 $8,943,608
Glenview School District #34 $6,140,072
Glenview Park District $2,016,359
Village of Glenview $1,614,072
Glenview Public Library $1,069,502
Gallery Park IGA with Glenview Park District $1,545,000
Air Station Prairie IGA with Glenview Park District $165,000
TOTAL $21,493,613
Batteries (Specialized) 531030 2020 Budget 2021 Budget
$0 $429
Computer/Printer/Copier Toner 531070 2020 Budget 2021 Budget
$1,429 $1,032
174
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
This account has been extended to include expenditures for extended warranties and maintenance
agreements for network hardware (servers, data storage devices, routers, and wireless access points), and
audio visual video equipment. The 2021 STAF budget represents 3.25% of the $61,354 total budget.
Accounts for supplies to support operations, such as fish stock and supplies for Lake Glenview Bridge. The
2021 budget is based on a three-year average.
Accounts for the annual Glen TIF Census taker shirts. The 2021 budget is kept flat with the 2020 budget.
Accounts for electricity for the elevators at both the North and South parking decks; the 2021 budget is
based on a three-year average.
Estimated costs for supplies for the annual Glen TIF Census
taking and the North and South parking decks, including
emergency lights and batteries, exit signs, fire extinguishers
and cabinets, heaters, door retractors, light poles, ballasts,
bulbs and cleaning supplies. These items are based off of a
three-year average.
Other Charges
Bond Series 2012A was issued for the refunding of Bond Series 2004A which was originally issued for
improvements within the TIF district. Accounts for the annual interest expense for the Series 2012A bond.
Electronic Equipment and Supplies 531080 2020 Budget 2021 Budget
$610 $1,994
Operational Supplies 531155 2020 Budget 2021 Budget
$3,000 $3,000
Uniforms/Shoe 531230 2020 Budget 2021 Budget
$250 $250
Electricity 531235 2020 Budget 2021 Budget
$65,000 $57,000
Other Supplies/Tools 535050 2020 Budget 2021 Budget
$14,500 $10,500
Amount
South parking deck $5,000
North parking deck $5,000
Annual Glen TIF Census taking $500
TOTAL $10,500
Bond Interest 540030 2020 Budget 2021 Budget
$429,300 $248,400
175
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
This is the annual principal payment for the Series 2012A bond per the bond repayment schedule.
Accounts for the annual service fee to the Metropolitan Water Reclamation District of Greater Chicago
(MWRD). Based on an agreement between the Village and the MWRD, the Village must make an annual
payment of $225,000 beginning on November 1, 2001 until The Glen TIF District expires or terminates.
Wells Fargo is the paying agent for Bond Series 2012A (a Paying Agent accepts payments from the issuer
of a bond and then distributes the payments to the bondholders). This is the annual fee for Bond Series
2012A.
Accounts for a portion of the employee development and career-pathing in specific areas. The training not
only enhances the employees’ career, but maintains and develops additional skills for the benefit of the
organization and the residents served. The FY 2021 budget is based on confirming annual dues and
targeting specific annual conferences that support an employee’s ability to conduct specific Village
operations.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of
equipment allocated to STAF. The total equipment value and replacement cycles are reviewed and updated
annually.
Accounts for the portion of the property and liability insurance costs allocated to STAF.
Bond Principal 540040 2020 Budget 2021 Budget
$6,030,000 $6,210,000
MWRD Service Fees 540210 2020 Budget 2021 Budget
$225,000 $225,000
Paying Agent Fees 540230 2020 Budget 2021 Budget
$525 $525
Training 540300 2020 Budget 2021 Budget
$524 $524
CERF Charges 560010 2020 Budget 2021 Budget
$11,056 $11,056
General Liability Insurance 560070 2020 Budget 2021 Budget
$5,866 $6,348
176
Village of Glenview, IL – 2021 Budget Special Tax Allocation Fund (STAF)
Accounts for the portion of the worker’s compensation insurance costs allocated to STAF.
Transfers Out
Accounts for funding of capital projects and development fees. This budget contains development fees that
are paid to the Village for capital projects that are completed in the prior year, and to fund any capital
projects. There were no capital projects scheduled for 2019; therefore, no development fees to be paid in
2020. There are also no capital projects anticipated to be done in 2020, so no payment in 2021.
Accounts for funding for Architectural Services for The Glen Town Center Parking Deck 2022 project at
10% of the budgeted costs. North deck $72,500; South deck $97,500.
Risk Management Fixed Charges 560100 2020 Budget 2021 Budget
$1,172 $1,164
Transfer to Glen Capital Projects Fund 590246 2020 Budget 2021 Budget
$0 $0
Transfer to FRRF 590650 2020 Budget 2021 Budget
$0 $170,000
177
Village of Glenview, IL - 2021 Budget Waukegan/Golf TIF Fund Summary
Waukegan/Golf TIF Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Taxes 1,558,070 1,553,778 2,265,201 2,265,201 711,423
Investment Income 69,607 49,600 33,500 25,500 (24,100)
Total Revenues 1,627,678 1,603,378 2,298,701 2,290,701 687,323
Expenditures
Personnel 8,580 9,183 9,994 9,496 313
Contractual 310,797 322,040 392,266 402,421 80,381
Other Charges 701,158 701,940 701,940 705,200 3,260
Total Expenditures 1,020,534 1,033,163 1,104,200 1,117,117 83,954
Surplus/(Deficit)607,144 570,215 1,194,501 1,173,584 603,369
Waukegan/Golf TIF Fund Summary
178
Village of Glenview, IL - 2021 Budget Waukegan/Golf TIF Fund
Waukegan/Golf TIF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Taxes
410150 - Incremental Property Taxes 1,558,070 1,553,778 2,265,201 2,265,201 711,423
Total Taxes 1,558,070 1,553,778 2,265,201 2,265,201 711,423
Investment Income
460110 - Interest - Savings 12,119 9,600 6,500 5,500 (4,100)
460120 - Interest - Investment 57,489 40,000 27,000 20,000 (20,000)
Total Investment Income 69,607 49,600 33,500 25,500 (24,100)
Waukegan/Golf TIF Revenue Total 1,627,678 1,603,378 2,298,701 2,290,701 687,323
Waukegan Golf TIF Revenue Line Item Budget
179
Village of Glenview, IL - 2021 Budget Waukegan/Golf TIF Fund
Waukegan/Golf TIF
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 6,610 6,868 7,586 7,074 206
514110 - FICA Payments 467 525 531 541 16
514210 - IMRF Payments 639 843 930 834 (9)
514410 - Health Insurance 864 947 947 1,047 100
Total Personnel 8,580 9,183 9,994 9,496 313
Contractual
521140 - Audit Services 462 1,505 1,540 1,576 71
521205 - Finance & Accounting Services 5,798 5,997 5,853 5,972 (25)
521290 - Other Professional Service - 10,000 - 10,000 -
526112 - Per Capita Tuition Charge 304,538 304,538 384,873 384,873 80,335
Total Contractual 310,797 322,040 392,266 402,421 80,381
Other Charges
540030 - Bond Interest 95,408 81,190 81,190 64,450 (16,740)
540040 - Bond Principal 605,000 620,000 620,000 640,000 20,000
540230 - Paying Agent Fees 750 750 750 750 -
Total Other Charges 701,158 701,940 701,940 705,200 3,260
Waukegan/Golf TIF Expenditure Total 1,020,534 1,033,163 1,104,200 1,117,117 83,954
Waukegan Golf TIF Expenditure Line Item Budget
180
Village of Glenview, IL ‐ 2021 Budget Waukegan/Golf TIF Fund
Waukegan/Golf TIF Fund
On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of Understanding
(“MOU”) with Regency Centers (“Regency”) regarding redevelopment of the former Avon/Baker
Development property, a 20.98 acre parcel located at 1601 Overlook Drive and 3 Waukegan Road in
Glenview. Regency, a national shopping center developer, proposed and subsequently built a 75,429 square
foot Mariano’s Fresh Market grocery store, 15,289 square feet of inline retail, an 8,554 square foot retail
outlet building, and a 3,689 square foot Glenview Bank & Trust building. Regency partnered with Focus
Development who constructed a 238 unit apartment building called The Reserve 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 and the
Waukegan/Golf intersection to address current and projected traffic. In accordance with a redevelopment
agreement, the Village funded $3,500,000 of the off-site infrastructure costs by taking the appropriate steps
to establish a redevelopment project area, a redevelopment plan, and tax increment financing 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.
The Village of Glenview now manages the project revenues and expenses related to this TIF district as
outlined below.
Revenues
Taxes
Accounts for the property taxes generated by the incremental value of the redeveloped property within the
Waukegan/Golf TIF District. These revenues can be used to pay project expenses; the primary expenses are
Bond Series 2013B debt service and the Per Capita Tuition Charges.
The 2020 budget of $1,553,778 is based on the net incremental property taxes estimated to be received in
2019 grown at 0%. The 2021 budget is based on the incremental property taxes reflected on the tax year
2019 collected in 2020 tax bills.
Property Tax – Incremental 410150 2020 Budget 2021 Budget
$1,553,778 $2,265,201
181
Village of Glenview, IL ‐ 2021 Budget Waukegan/Golf TIF Fund
Investment Income
Accounts for interest income from the Village’s savings accounts at Glenview State Bank. The revenue
from this account is dependent on short-term interest rates and investable funds. Based on the anticipated
interest rates and investable funds, the Village’s 2021 budget is $5,500.
Accounts for interest income for the savings account and the investments of certificates of deposits,
treasuries and securities through PMA, Inc. Interest from the Cook County Treasurer (property taxes) is
also recorded to this account. Benchmark interest rates have been drastically cut in order to help stimulate
the economy in response to COVID-19. As a result, the 2021 budget of $20,000 is lower than the 2020
budget.
Expenditures
Personnel Expenditures
Accounts for 5% of the salary expense for the Deputy Director of Administrative Services as salaries are
allocated across several funds (see below) based on work area demands and are reviewed annually.
Salary Allocation by Fund
Position Corp
Waukegan/
Golf TIF STAF Water
Sanitary
Sewer Commuter
Deputy Director Admin. Services 58% 5% 30% 3% 1% 3%
Accounts for the same portion of the employer’s FICA and Medicare payments for the Deputy Director of
Administrative Services position listed above.
Interest – Savings 460110 2020 Budget 2021 Budget
$9,600 $5,500
Interest – Investment 460120 2020 Budget 2021 Budget
$40,000 $20,000
Regular Salaries 511110 2020 Budget 2021 Budget
$6,868 $7,074
FICA Payments 514110 2020 Budget 2021 Budget
$525 $541
182
Village of Glenview, IL ‐ 2021 Budget Waukegan/Golf TIF Fund
Accounts for the same portion of the employer’s IMRF pension contributions (2021 rate is 11.79%; down
from 12.27% in 2020) for the Deputy Director of Administrative Services position listed above.
Accounts for the same portion of the employer’s Health Insurance coverage for the Deputy Director of
Administrative Services position listed above. The Village offers employees choices between two plans
which include an HMO option and a PPO option.
Contractual Expenditures
Audit services were competitively bid in 2017 and a five-year contract
with a five-year extension was entered into with Baker Tilly Virchow
Krause, LLP (“Baker Tilly”). The financial charge for service is
calculated by resource demand across funds and updated annually. The
fund allocations are shown to the right. However, a few funds, including
this TIF Fund, are charged for special projects; in this case, the charges
are for audit services for the annual Waukegan/Golf TIF Compliance
Report and the Continuing Disclosure services that are allocated per bond
series.
Quantity Unit Cost Total
FY 2020 Baker Tilly – Audit Services 0.5% $46,950 $235
FY 2020 Baker Tilly – Single Audit Services/Federal Grant 0.5% $4,290 $25
FY 2020 Baker Tilly – State of IL Comptroller’s Report 0.5% $1,200 $6
FY 2020 Waukegan/Golf TIF Compliance Report 100% $1,090 $1,090
FY 2020 Continuing Disclosure Bond Series 2013B 100% $220 $220
Total $1,576
The Village outsourced financial services to Lauterbach & Amen in 2009. The FY 2021 budget includes
comprehensive finance management services provided through 8 full-time on-site staff as well as Chief
Financial Officer and managerial staff support. The financial charge for service is annually calculated by
resource demand across funds; 0.5% is in the Waukegan/Golf TIF Fund and the remaining 99.5% is
allocated to other funds as shown in the Financial Services Fund Allocation table above. FY 2021 is
proposed as a 2.5% base contract increase, for a total contract value of $1,194,446, with the Waukegan/Golf
TIF Fund allocation being $5,972.
IMRF Payments 514210 2020 Budget 2021 Budget
$843 $834
Health Insurance 514410 2020 Budget 2021 Budget
$947 $1,047
Audit Services 521140 2020 Budget 2021 Budget
$1,505 $1,576
Financial Services Fund Allocation
Corporate Fund 83.50%
Waukegan/Golf TIF Fund 0.50%
Special Tax Allocation Fund 4.00%
Water Fund 6.00%
Wholesale Water Fund 3.00%
Commuter Parking Fund 1.00%
Sanitary Sewer Fund 2.00%
100.00%
Finance & Accounting Services 521205 2020 Budget 2021 Budget
$5,997 $5,972
183
Village of Glenview, IL ‐ 2021 Budget Waukegan/Golf TIF Fund
The 2020 and 2021 budgets include an unassigned general professional services budget of $10,000 for
unforeseen requirements.
Per Capita Tuition Charges are required by the TIF Act to partially compensate the impacted school districts
for additional students that are generated within the development; payments are to Elementary School
District 34 and High School District 219. The 2020 budget was based on the net residential TIF revenue of
$761,345, which was the estimated amount to be received in 2019. The 2021 budget is based on the net
residential TIF revenue of $962,183, which is the estimated amount to be received in 2020. As shown
below, per the TIF Act, School District 34 receives a maximum of 27% and School District 219 receives a
maximum of 13% of the net residential TIF revenue.
Other Charges
To fund the needs of the Waukegan Road/Golf Road Tax Increment Finance District, in December 2013,
the Village issued a new taxable bond of $4,385,000 (“Bond Series 2013B”), which included $4,003,390
for project costs, $342,443 for three years (2014-2016) of capitalized interest and $39,167 for costs of
issuance. The interest expense for Bond Series 2013B for 2021 is $64,450.
Per the debt repayment schedule, the principal payment for Bond Series 2013B is $640,000 for 2021.
Wells Fargo is the paying agent for Bond Series 2013B. A paying agent accepts payments from the issuer
of a bond and then distributes the payments to the bondholders. For 2021, the annual fee for Bond Series
2013B remains flat with 2020 at $750.
Other Professional Services 521290 2020 Budget 2021 Budget
$10,000 $10,000
Per Capita Tuition Charge 526112 2020 Budget 2021 Budget
$304,538 $384,873
District 2020 Amount 2021 Amount
Elementary School District 34 $205,563 $259,789
Charge High School District 219 $98,975 $125,084
TOTAL $304,538 $384,873
Bond Interest 540030 2020 Budget 2021 Budget
$81,190 $64,450
Bond Principal 540040 2020 Budget 2021 Budget
$620,000 $640,000
Paying Agent Fees 540230 2020 Budget 2021 Budget
$750 $750
184
Village of Glenview, IL – 2021 Budget Police Special Fund
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.
The 2021 budget includes funds to purchase equipment, including ceramic plates for officers.
Police Special Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Investment Income 518 565 310 310 (255)
Other Revenues 2,101 ‐ ‐ ‐ ‐
Total Revenues 2,619 565 310 310 (255)
Expenditures
Capital Outlay 10,097 15,000 8,000 19,890 4,890
Total Expenditures 10,097 15,000 8,000 19,890 4,890 ‐
Surplus/(Deficit)(7,478) (14,435) (7,690) (19,580) (5,145)
185
Village of Glenview, IL – 2021 Budget Foreign Fire Fund
Foreign Fire Fund
The Foreign Fire Fund was established in 2002 in accordance with state statute 65 ILCS 5/11-10-2. Per this
statute, 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.
Foreign Fire Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Investment Income 3,997 4,000 2,000 1,800 (2,200)
Other Revenues 119,285 120,000 144,761 155,000 35,000
Total Revenues 123,282 124,000 146,761 156,800 32,800
Expenditures
Contractual 13,674 14,460 13,403 15,053 593
Commodities 157,661 99,170 136,500 99,090 (80)
Total Expenditures 171,335 113,630 149,903 114,143 513 ‐
Surplus/(Deficit)(48,053) 10,370 (3,142) 42,657 32,287
186
Village of Glenview, IL – 2021 Budget Corporate Purpose Bonds Fund
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 Purpose Bond Series 2013A. GO Refunding Bond
Series 2012B was originally issued in 2004 to fund the construction of the Municipal Center and GO
Purpose Bond Series 2013A was issued in 2013 to finance the Municipal Center 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. The total 2021
budgeted expenditures are $2,214,972.
Corporate Purpose Bonds Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Investment Income 17,298 21,905 7,110 7,010 (14,895)
Transfers In 2,228,989 2,209,982 2,209,982 2,213,032 3,050
Total Revenues 2,246,286 2,231,887 2,217,092 2,220,042 (11,845)
Expenditures
Contractual 440 440 440 440 ‐
Other Charges 2,203,083 2,211,483 2,211,483 2,214,532 3,049
Transfers Out 11,018 ‐ ‐ ‐ ‐
Total Expenditures 2,214,541 2,211,923 2,211,923 2,214,972 3,049 ‐
Surplus/(Deficit)31,746 19,964 5,169 5,070 (14,894)
187
Village of Glenview, IL – 2021 Budget Police Pension Fund
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.
Police Pension Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Investment Income 12,993,371 5,550,000 7,140,351 6,150,000 600,000
Other Revenues 701,306 736,313 797,721 841,596 105,283
Contributions & Transfers 2,460,430 3,428,510 3,428,510 3,428,510 ‐
Total Revenues 16,155,107 9,714,823 11,366,582 10,420,106 705,283
Expenditures
Personnel 5,015,960 5,126,004 5,451,203 5,659,900 533,896
Contractual 146,821 151,913 160,713 176,785 24,872
Total Expenditures 5,162,780 5,277,917 5,611,916 5,836,685 558,768 ‐
Surplus/(Deficit)10,992,327 4,436,906 5,754,666 4,583,421 146,515
188
Village of Glenview, IL – 2021 Budget Firefighters’ Pension Fund
Firefighters’ Pension Fund
The Village’s sworn fire employees 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.
Firefighters' Pension Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Investment Income 15,588,494 6,000,000 6,542,946 6,800,000 800,000
Other Revenues 868,289 861,367 860,912 908,262 46,895
Contributions & Transfers 4,036,671 5,112,536 5,112,536 5,761,921 649,385
Total Revenues 20,493,453 11,973,903 12,516,394 13,470,183 1,496,280
Expenditures
Personnel 6,367,260 6,441,380 6,957,899 7,119,069 677,689
Contractual 233,818 238,787 233,748 257,122 18,335
Total Expenditures 6,601,078 6,680,167 7,191,647 7,376,191 696,024 ‐
Surplus/(Deficit)13,892,376 5,293,736 5,324,747 6,093,992 800,256
189
Village of Glenview, IL – 2021 Budget Escrow Deposit Fund
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.
Escrow Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Investment Income 29,576 28,000 19,000 10,000 (18,000)
Other Revenues 6,333 ‐ ‐ ‐ ‐
Total Revenues 35,909 28,000 19,000 10,000 (18,000)
Expenditures
Transfers Out ‐ ‐ ‐ ‐ ‐
Total Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Surplus/(Deficit)35,909 28,000 19,000 10,000 (18,000) ‐
Ending Fund Balance/
Net Position 1,239,316 1,267,316 1,258,316 1,268,316 1,000
190
Village of Glenview, IL – 2021 Budget Special Service Area Bond Fund
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 pay the debt. 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.
Special Service Area Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Taxes 365,191 358,372 358,372 351,161 (7,211)
Investment Income 5,962 4,650 3,100 2,800 (1,850)
Total Revenues 371,153 363,022 361,472 353,961 (9,061)
Expenditures
Other Charges 230,734 226,280 226,280 221,901 (4,380)
Transfers Out 110,515 112,369 112,369 109,328 (3,041)
Total Expenditures 341,249 338,649 338,649 331,229 (7,421) ‐
Surplus/(Deficit)29,904 24,373 22,823 22,733 (1,640)
191
Village of Glenview, IL - 2021 Budget Glenview Water Fund
Glenview Water Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Licenses & Permits 94,762 102,700 86,700 87,700 (15,000)
Charges For Services 14,349,997 14,205,531 14,656,277 15,269,004 1,063,473
Investment Income 127,340 86,000 92,000 45,000 (41,000)
Other Revenues 741,954 164,082 70,000 226,041 61,959
Transfers In 104,411 290,781 290,781 655,684 364,903
Total Revenues 15,418,464 14,849,094 15,195,758 16,283,429 1,434,335
Expenditures
Personnel 2,305,366 2,574,355 2,401,070 2,896,813 322,458
Contractual 4,984,426 5,315,371 5,264,814 5,687,788 372,417
Commodities 564,959 894,204 763,057 857,258 (36,946)
Other Charges 1,498,897 870,872 859,224 1,026,555 155,683
Capital Outlay 1,808 - - - -
Interfund Charges 908,034 820,529 820,529 1,273,812 453,283
Capital Projects 1,752,404 4,908,600 4,241,936 5,714,098 805,498
Total Expenditures 12,015,895 15,383,930 14,350,630 17,456,324 2,072,393
Surplus/(Deficit)3,402,569 (534,836) 845,128 (1,172,895) (638,058)
Ending Cash and Investments 6,655,366 6,120,530 7,500,494 6,327,600 207,070
Glenview Water Fund Summary
192
Village of Glenview, IL - 2021 Budget Glenview Water Fund
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Licenses & Permits
420330 - Water/Sewer Connection Charges 89,920 100,000 85,000 85,000 (15,000)
420335 - Water Meter 3,652 2,000 1,000 2,000 -
420340 - Water Permit 1,190 700 700 700 -
Total Licenses & Permits 94,762 102,700 86,700 87,700 (15,000)
Charges For Services
440105 - Water Charges 14,304,106 14,189,531 14,648,077 15,253,004 1,063,473
440115 - Water for Construction 42,711 15,000 8,000 15,000 -
440120 - Turn on Charge 930 1,000 200 1,000 -
440425 - Reimbursements 232 - - - -
480270 - Insurance Recoveries 2,017 - - - -
Total Charges For Services 14,347,980 14,205,531 14,656,277 15,269,004 1,063,473
Investment Income
460120 - Interest-Investment 127,340 86,000 92,000 45,000 (41,000)
Total Investment Income 127,340 86,000 92,000 45,000 (41,000)
Other Revenues -
470925 - Contributions 479,475 - - - -
470955 - Late Payment Fees 216,041 150,000 60,000 216,041 66,041
470999 - Miscellaneous Revenue 46,438 14,082 10,000 10,000 (4,082)
Total Other Revenues 741,954 164,082 70,000 226,041 61,959
Transfers In
490520 - Transfer From Wholesale Water Fund - 251,950 251,950 617,000 365,050
490540 - Transfer From Sewer Fund 65,634 - - - -
490755 - Transfer From SSA Fund 38,777 38,831 38,831 38,684 (147)
Total Transfers In 104,411 290,781 290,781 655,684 364,903
Total Water Fund Revenues 15,418,464 14,849,094 15,195,758 16,283,429 1,434,335
Glenview Water Fund Revenue Line Item Budget
193
Village of Glenview, IL - 2020 Budget Glenview Water Fund
Glenview Water Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 1,612,621 1,724,304 1,554,040 1,901,115 176,811
511120 - Part Time Salaries 10,789 10,659 6,944 13,633 2,974
511210 - Overtime Salaries 153,949 139,290 138,418 163,897 24,607
511240 - Longevity Pay 25,059 25,186 25,186 29,794 4,608
511270 - Vacation Buy Back 2,104 2,500 2,706 2,775 275
512110 - Deferred Comp 1,373 1,510 1,574 1,009 (501)
512120 - Auto Allowance 1,673 1,800 1,828 1,350 (450)
514110 - FICA Payments 132,566 144,700 131,812 161,049 16,349
514210 - IMRF Payments 177,303 232,978 215,939 249,032 16,054
514212 - Pension Expense - IMRF/GASB 68 (74,550) - - - -
514213 - GASB 75 OPEB Expense (26,583) - - - -
514410 - Health Insurance 288,312 290,678 290,678 371,159 80,481
515305 - Bonus Program - - 29,695 - -
515700 - Certification Pay 750 750 2,250 2,000 1,250
Total Personnel 2,305,366 2,574,355 2,401,070 2,896,813 322,458
Contractual
521140 - Audit Services 3,574 3,810 3,078 3,964 154
521150 - Bank Service Charges 60,921 59,441 60,550 60,741 1,300
521205 - Finance & Accounting Services 69,570 71,959 70,237 71,667 (292)
521215 - Information Technology Services 26,746 34,549 33,424 37,256 2,707
521290 - Other Professional Service 208,802 228,108 189,901 258,188 30,080
521295 - PW Outsourced Svcs & Contract Mgmt 263,528 308,383 307,613 305,106 (3,277)
521540 - Outside Litigation 3,486 4,125 1,290 1,290 (2,835)
522115 - Cell Phone Service & Equipment 6,470 6,768 6,768 6,364 (405)
522120 - Document Destruction - 100 100 100 -
522125 - Dues, Memberships, Subscriptions 4,006 3,228 3,228 3,228 -
522145 - Postage 27,307 25,470 20,750 19,660 (5,810)
522150 - Printing And Publishing 1,405 1,500 1,500 1,650 150
522155 - Rentals 17,048 3,700 2,522 2,650 (1,050)
522160 - Software Licensing 68,733 126,147 86,963 92,767 (33,380)
522170 - Telephone 7,158 6,495 6,495 7,067 572
522210 - Building Maintenance 35,116 30,781 30,780 30,780 (1)
522215 - Building Repairs 6,385 10,000 10,000 10,000 -
522225 - Electrical Repairs 368 500 350 500 -
522240 - Gas Detector Maintenance 509 7,000 6,500 1,600 (5,400)
522245 - Grounds Maintenance - 1,500 1,000 1,700 200
522260 - Mechanical Repairs 313 1,000 500 1,000 -
524025 - East Pump Station Operations 12,448 11,500 11,500 11,500 -
524040 - Pw Disposal Fees 86,973 117,180 117,180 119,524 2,344
524046 - Locates 10,316 103,367 103,367 103,367 -
524060 - Supply And Metering - 3,000 1,500 3,000 -
524070 - Water Distribution Costs 194,859 336,898 336,898 341,514 4,616
524075 - Water Purchases 3,862,850 3,802,862 3,844,820 4,185,605 382,743
524080 - Pump Station Operations 5,537 6,000 6,000 6,000 -
Total Contractual 4,984,426 5,315,371 5,264,814 5,687,788 372,417
Commodities
531020 - Asphalt 29,453 146,928 142,536 142,536 (4,392)
531021 - Concrete 17,821 153,620 127,965 129,041 (24,579)
531030 - Batteries (Specialized)- - 160 660 660
531070 - Computer/Printer/Copier Toner - 2,200 1,225 1,588 (612)
Glenview Water Fund Expenditure Line Item Budget
194
Village of Glenview, IL - 2020 Budget Glenview Water Fund
Glenview Water Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
531080 - Electronic Eqpt & Supplies 1,500 4,983 5,583 8,647 3,664
531085 - Eqpt Mnce Repair Supplies 902 - - - -
531100 - Fuel - 1,000 500 1,000 -
531135 - Limestone 54,952 54,768 54,768 54,768 -
531136 - Topsoil 5,637 12,160 12,160 12,282 122
531145 - Natural Gas 10,493 11,000 11,000 11,000 -
531155 - Operational Supplies 193,470 202,000 157,000 216,750 14,750
531176 - Hydrants 24,227 45,000 40,000 40,000 (5,000)
531200 - Rentals 442 - - - -
531205 - Safety Equipment 7,097 11,470 11,085 6,670 (4,800)
531230 - Uniforms/Shoes 7,840 9,075 9,075 7,316 (1,759)
531235 - Electricity 199,388 240,000 190,000 225,000 (15,000)
535050 - Other Supplies Tools 11,738 - - - -
Total Commodities 564,959 894,204 763,057 857,258 (36,946)
Other Charges
540031 - Loan Interest 108,284 97,610 97,610 82,419 (15,191)
540110 - Depreciation 1,430,838 - - - -
540195 - Bad Debt Expense (45,725) - - - -
540225 - Loan Principal - 759,479 759,479 928,253 168,774
540300 - Training 5,500 13,783 2,135 15,883 2,100
Total Other Charges 1,498,897 870,872 859,224 1,026,555 155,683
Capital Outlay
550015 - Machinery & Equipment 1,808 - - - -
Total Capital Outlay 1,808 - - - -
Interfund Charges
560010 - CERF Charges 154,002 148,046 148,046 148,046 -
560040 - FRRF Charges 380,547 271,434 271,434 683,136 411,702
560070 - General Liability Insurance 112,232 129,421 129,421 171,705 42,284
560090 - MERF Charges 179,588 163,902 163,902 132,796 (31,106)
560095 - MERF Accident Charges 6,074 - - - -
560100 - Risk Management Fixed Charges 75,591 107,726 107,726 138,129 30,403
Total Interfund Charges 908,034 820,529 820,529 1,273,812 453,283
Capital Projects
572019 - 2019 Capital Projects 1,752,404 - 899 - -
572020 - 2020 Capital Projects - 4,908,600 4,241,037 609,154 (4,299,446)
572021 - 2021 Capital Projects - - - 5,104,944 5,104,944
Total Capital Projects 1,752,404 4,908,600 4,241,936 5,714,098 805,498
Glenview Water Fund Total 12,015,895 15,383,930 14,350,630 17,456,324 2,072,393
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Glenview Water Fund
The Glenview Water Fund (“Water Fund”) is an enterprise fund which means the fund operates as an
independent business with revenues, fully funded expenses, transfers, and financial results. This fund is used to account for the revenue and expense activities associated with the delivery of water to customers. The Glenview Water Fund includes operational activities performed by the following departments: Public
Works, Administrative Services, and Community Development. The Public Works Department performs
general maintenance on the system such as water main break repairs, hydrant flushing, meter replacements, and water quality testing. The Administrative Services Department performs support activities to assist with service operations. These activities include responding to water and sewer customer inquiries, water, and sewer billing, accounts payable, payroll, financial support, information technology support and
geographic information system (GIS) mapping. The Community Development Department supports long-
term infrastructure improvements including planning, design, project management and construction of the water main projects for capital improvements. These projects could include a new water main or replacement of the deteriorated infrastructure.
The Village’s water customer base includes approximately 16,000 customers, 1,820 of whom are in unincorporated Glenview. The Village separates its customers into five customer classes: residential,
commercial, government, industrial and municipal. Approximately 95% of total customers are residential, 4% commercial, and 1% industrial, government and municipal customers. Glenview customers are billed quarterly.
Revenues
Licenses & Permits
Accounts for charges assessed to a homeowner or a business that wishes to connect to the Village water system. A connection charge is assessed per the Village’s Municipal Code and then a permit is issued for
construction. Applicants shall be charged as provided in section 30-1 of the Municipal code, in addition to
paying and all fees for materials and labor related to such connections at the time the application is made. Connection charges vary depending on the number of homeowners or businesses that are connecting to the Village’s water system in a given year. Based on an analysis of prior year and year-to-date receipts, the
Village is budgeting $85,000 in Water Connection Charges, which is level with the 2020 Projection. In
2018 there was a large one-time payment of $58,800. The Village does not anticipate to receive this large of a payment again.
2018 2019 2020 Estimate 2021 Budget
Water Connection Charges $200,549 $89,920 $85,000 $85,000
Percentage Change - (55.20%) (5.47%) -
Water Connection Charges 420330 2020 Budget 2021 Budget
$100,000 $85,000
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for water meters used for construction by residents, but not returned to the Village. There is a $96 fee for each water meter that is not returned. Although 2016 only had ten unreturned water meters, the years 2017 through 2019 had more than twenty water meters that were used by residents and not returned. Based on these historical numbers, the Village estimates that approximately twenty water meters used by residents
for construction will not be returned, resulting in a 2021 budget of $2,000.
Accounts for fire hydrant meter permits to provide convenient access to water from fire hydrants to qualified
applicants. Applicants are charged a $35.00 hydrant permit fee. From 2016 to 2018, the Village received approximately twenty hydrant permit application fees, resulting in around $700 annually. In 2019, the Village received thirty-four application fees. The Village’s 2021 budget of $700 is based on historical activity dating back to 2016. The Village is budgeting to receive twenty applications for hydrant meter
permits in 2021, resulting in a budget of $700.
Charges for Services
Accounts for charges that are associated with the delivery of water to residential, commercial, government,
industrial and municipal customers that are connected to the Village’s water supply. The Village’s water customer base includes approximately 16,000 customers, 1,820 of whom are in unincorporated Glenview. Approximately 95% of total customers are residential, 4% commercial, and 1% industrial, government and municipal customers. Glenview customers are billed quarterly. The Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of
Wilmette for $1.87/1,000 gallons. This rate is valid through December 2020, with the next contractual increase taking effect January 2021. Between September 2015 and summer 2016, the Village replaced all of the water meters with new automated meters. The new meters allow the Village to implement an automated meter reading process that
provides better customer service, greater data accuracy and reduced operational costs. The new meters automatically transmit readings wirelessly. This way, the Village can be more efficient and reduce water system costs by preventing manual device recording errors and eliminating time-consuming manual meter reading altogether.
The percentage of gallons purchased from the Village of Wilmette that have been billed to customers by the Village is detailed below:
Water Meter 420335 2020 Budget 2021 Budget $2,000 $2,000
Water Permit 420340 2020 Budget 2021 Budget
$700 $700
Water Charges 440105 2020 Budget 2021 Budget
$14,189,531 $15,253,004
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
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 to a recovery percentage of 15% by 2022. The new rates were adopted and were increased starting in 2018. The fixed and consumption rates for 2019, 2020, and 2021 are detailed in the table below:
Village Water Rates
Meter Size 2019 2020 2021
5/8” & 3/4S” – Fixed Rate $12.00 $14.30 $17.38
3/4" – Fixed Rate $17.13 $19.90 $23.59
1” – Fixed Rate $26.20 $29.17 $33.13
1 ½” – Fixed Rate $59.06 $69.80 $84.17
2” – Fixed Rate $107.95 $136.34 $175.70
3” – Fixed Rate $245.93 $331.50 $455.98
4” – Fixed Rate $421.57 $595.19 $857.49
6” – Fixed Rate $698.97 $898.50 $1,178.61
8” – Fixed Rate $977.53 $1,174.82 $1,440.78
Consumption Rate (per 1,000 gal) $6.87 $7.01 $7.08
% Change in Consumption Rates 1.00% 2.00% 1.00%
% of Revenues - Fixed Charge 10.41% 11.97% 13.49%
Water Charges are budgeted to be $15,253,004 in 2021, which is $604,927 over the 2020 estimated revenues. The budgeted amount takes an average of the previous four years’ water usage. The 2021 budget projects a steady consumption in gallons purchased
2016 2017 2018 2019 2020 Est. 2021 Est.
January 141,425,759 158,920,501 172,871,770 145,607,950 139,713,680 154,278,475
February 194,957,188 133,388,211 142,513,860 136,460,630 124,141,820 134,126,130
March 146,815,737 142,961,974 140,970,683 128,495,920 143,109,600 138,884,544
April 139,803,661 131,080,292 150,853,134 145,726,100 133,947,350 140,401,719
May 181,660,540 180,596,040 175,863,776 151,556,020 128,356,050 159,092,972
June 227,103,183 244,704,876 180,266,995 145,395,490 219,526,030 197,473,348
July 247,356,395 227,567,312 267,787,124 266,700,890 269,796,120 257,962,861
August 270,650,394 237,080,444 243,400,183 236,597,630 286,786,190 250,966,112
September 215,065,045 243,527,334 175,835,796 189,006,140 189,006,140 199,343,852
October 170,694,387 190,508,920 166,005,130 146,545,160 146,545,160 162,401,093
November 143,604,269 141,425,112 134,604,090 145,973,690 145,973,690 141,994,146
December 150,911,294 137,953,188 141,448,290 128,110,700 128,110,700 133,905,720
2,230,047,852 2,169,714,206 2,092,420,830 1,966,176,320 2,055,012,530 2,070,830,972
Percentage Billed 85.83% 90.96% 90.80% 89.50% 89.50%N/A
GALLONS PURCHASED
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for charges assessed to customers for water equipment used for construction. These charges fluctuate depending the amount and type of construction conducted in the Village each year. Since 2014, the Village has received between $4,000 and $56,000 in annual receipts due to large, one-time payments for water equipment that are made on an inconsistent basis. In light of this, the Village is budgeting $15,000
in receipts for 2021, which is higher than the 2020 estimate of $8,000. 2020 is estimated to be under budget
due in part to the effect of COVID on construction.
2018 2019 2020 Estimate 2021Budget
Water for Construction $26,116 $42,711 $8,000 $15,000
Percentage Change - 63.50% (81.30%) 87.50%
Accounts for charges assessed to customers to turn-on and turn-off their water supply. A $40 service fee is
applied to a resident’s account per trip for any call to such premises by a Village employee that is necessary because of the nonpayment of the water or sewer charge. The reinstatement fee varies depending on when the payment is made and when the water is to be turned on. The 2021 budget is being kept flat with 2020.
Payment Made Water Turned On Reinstatement Fee
8 a.m. to 3 p.m. Monday-Friday Same Business Day $80 ($40 turn-off and $40 turn-on)
3 p.m. to 5 p.m. Monday-Friday Same Business Day $290 ($40 turn-off and $250 turn-on)
3 p.m. to 5 p.m. Monday-Friday Next Business Day $80 ($40 turn-off and $40 turn-on)
5 p.m. to 8 a.m. Monday-Friday or Weekends/Holidays Same or Next Business Day $290 ($40 turn-off and $250 turn-on)
Investment Income
Accounts for interest income for the savings account and the investments of certificates of deposits, treasuries and securities through PMA, Inc. Benchmark interest rates have been drastically cut in order to help stimulate the economy in response to COVID-19. As a result, the 2021 budget of $45,000 is lower than the 2020 budget.
Water for Construction 440115 2020 Budget 2021 Budget $15,000 $15,000
Turn on Charge 440120 2020 Budget 2021 Budget
$1,000 $1,000
Interest – Investment 460120 2020 Budget 2021 Budget $86,000 $45,000
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Other Revenues
Accounts for late fees assessed to water bills that are not paid by the due date. Based on historical fees, the
Village is budgeting $216,041 in 2021. This is significantly higher than the 2020 estimate of $60,000, as
late payment fees were waived for a portion of 2020 due to COVID. Late payment fees vary on a year-to-year basis and are difficult to predict. 2018 2019 2020 Estimate 2021 Budget Late Payment Fees $191,608 $216,041 $60,000 $216,041 Percentage Change - 12.75% (72.20%) 260%
Accounts for revenue derived from various sources such as a portion of the water meter equipment and
usage charges (the charges are split between the Water for Construction and Miscellaneous Revenue accounts), a $25 service charges applied to a customer’s account for each check that is returned or ACH payment that is not honored by the bank and a $25 service fee applied to a customer’s account each time a water service shut-off notice is issued to the service address.
Transfers In
Accounts for a transfer from the Wholesale Water Fund for the pro rata share of the operating and
maintenance Water Fund costs that are incurred in the service of delivering water to wholesale water
customers. The 2021 budget is up from 2020 due to the 2021 budget including a full year of costs for Aqua.
Accounts for transfers from the Special Service Area Bond Fund for capital projects.
Expenditures
Personnel
Accounts for the portion of the salary expense for the full-time positions listed below allocated to the Water Fund. The 2021 budget includes a 2.5% merit pay pool for non-union positions and 2.75% for union
positions. The 2021 budget has decreased by eight positions (three MEOs, one superintendent, one Assistant to the Village Manager, the Lead Facilities Technician, the Village Engineer, and the Engineering Technician). The responsibilities of these positions are being absorbed by current staff and/or fulfilled
Late Payment Fees 470955 2020 Budget 2021 Budget
$150,000 $216,041
Miscellaneous Revenue 470999 2020 Budget 2021 Budget
$14,082 $10,000
Transfer from Wholesale Water Fund 490520 2020 Budget 2021 Budget
$251,950 $617,000
Transfer from SSA Fund 490755 2020 Budget 2021 Budget
$38,831 $38,684
Regular Salaries 511110 2020 Budget 2021 Budget
$1,724,304 $1,901,115
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
through contractual services. These decreases are offset by increasing the allocation for most Public Works positions from 46% to 59% in addition to allocating a portion of two more Management Analysts salaries
to the Water Fund.
Salary Allocation by Fund
Position Corp TIF Funds* Water Wholesale Water Sewer Other Funds
(2) Assist. to the Village Mgr. 40% 30% 5% 5%
15% - Ins. & Risk 5% -
FRRF
Special Projects Mgr. 90% 10% - - -
Dir. of Admin. Serv. 80% 15% - 4% 1% - Commuter
Deputy Dir. of Admin Serv. 58% 5% - WGT 30% - STAF 3% - 1% 3% - Commuter
Resolution Center Supervisor 80% 15% - 5% -
(3) Customer Serv. Rep. II 80% 15% - 5% -
Utility Billing Rep. - 90% - 10% - Deputy Dir. of Public Works 30% 59% 2% 9% -
Management Analyst II 40% 30% 5% 5%
15% - Ins.
& Risk 5% - FRRF
(2) Management Analyst I 40% 30% 5% 5%
15% - Ins. & Risk 5% - FRRF
Admin. Coordinator 30% 59% 2% 9% - (1) PW Supt. 30% 59% 2% 9% -
(5) PW Supervisors 30% 59% 2% 9% -
(2) Field Inspector 30% 59% 2% 9% - (17) MEO 30% 59% 2% 9% -
Facilities Supervisor 30% 59% 2% 9% -
Facilities Technician 30% 59% 2% 9% -
Dir. of Comm. Dev. 48% 30% - STAF 15% - 7% - Engineering Division Mgr. 40% 20% - STAF 25% - 15% -
Engineering Project Mgr. 60% 25% - 15% -
(2) Sanitarian 95% 5% - - -
*TIF Funds include Waukegan/Golf TIF (WGT) and the Special Tax Allocation Fund (STAF)
Accounts for 15% of the salary expense for the two part-time Customer Service Representatives and 30% of the salary expense for one Administrative Intern. The 2021 budget includes a 2.5% salary increase.
Part-Time Salaries 511120 2020 Budget 2021 Budget
$10,659 $13,633
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for a portion of the overtime salary expense for non-exempt personnel allocated to Water. The 2021 budget is based on the Village’s hybrid model that leverages the value of in-house PW staff and outside contractors through outsourcing to perform typical PW functions such as locate services, hydrant flushing, valve exercising, etc. This is based on a three-year average.
Accounts for a portion of longevity compensation paid to non-exempt employees. Longevity is paid to
Public Works union employees with 7 or more years of service hired prior to 1/1/15 (16 employees) and
non-union non-exempt employees with 7 or more years of service hired prior to 7/17/2012 (13 employees). Longevity amounts are included in union contracts and the employee handbook at a specific point in time and are increased annually based on the annual September change in CPI. The estimated change in CPI is 1.7% based on prior year change. Longevity is allocated across funds in the same proportions as regular
salaries.
Accounts for the vacation time compensation paid to employees who are primarily allocated to the Water
Fund for a certain number of accrued and unused vacation hours in accordance with the Employee Handbook. The 2021 budget is based on a three-year trend.
Accounts for the same portion of deferred compensation as the regular salary allocation for the Director of Administrative Services and the Director of Community Development at 3% of their base salary per the employee handbook.
Accounts for the same portion of the auto allowance as the regular salary allocation for the Director of Administrative Services and the Director of Community Development at $6,000 each per the employee
handbook.
Accounts for a portion of the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA Wages (salaries, longevity pay, vacation buy back, deferred compensation and auto allowance).
Overtime Salaries 511210 2020 Budget 2021 Budget $139,290 $163,897
Longevity Pay 511240 2020 Budget 2021 Budget
$25,186 $29,794
Vacation Buy Back 511270 2020 Budget 2021 Budget
$2,500 $2,775
Deferred Compensation 512110 2020 Budget 2021 Budget $1,510 $1,009
Auto Allowance 512120 2020 Budget 2021 Budget
$1,800 $1,350
FICA Payments 514110 2020 Budget 2021 Budget
$144,700 $161,049
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for a portion of the employers share of the Illinois Municipal Retirement Fund (IMRF) pension contributions. The 2021 employer rate is 11.79% of IMRF wages. The 2021 rate is 3.9% lower than the 2020 rate of 12.27%.
Accounts for a portion the health insurance coverage for eligible participants. The Village offers employees choices between two plans which include an HMO option and a PPO option.
Accounts for the certification pay for employees maintaining a water license. Contractual
Audit services were competitively bid in 2017 and a five-year contract with a five-year extension was entered into with Baker Tilly Virchow Krause, LLP
(“Baker Tilly”). The financial charge for service is
calculated by resource demand across funds and updated annually and are shown in the table to the right. Fund specific accounts are charged for special projects such as the annual Waukegan/Golf TIF report and The
Glen TIF Compliance Report. The 2021 allocation to
the enterprise funds were increased by 1.5% with a commensurate reduction in the Corporate Fund allocation reflecting the increase in water rate modeling work. The FY 2021 continues last year’s new line item detail for GATA1 Audit Services. The total budget for audit services is $62,600, with a $3,964
proposed Water Fund FY 2021 budget.
FY 2020 Audit and Related Reporting
Water Fund
Allocation
Total
Cost
Water
Fund Cost
Audit Services (Baker Tilly) 7% $46,950 $2,817
1 GATA Grant Accountability and Transparency Act (GATA) became Illinois law in 2014 to establish consistent federal
compliance requirements for all grants regardless of the source of funding. GATA sets statewide lifecycle grant management requirements. The new State of Illinois reporting and auditing requirements resulted in additional audit work beginning in FY
2019 with the FY 2018 audit. These requirements will continue in the future for years the Village needs to conduct grant reporting.
IMRF Payments 514210 2020 Budget 2021 Budget
$232,978 $249,032
Health Insurance 514410 2020 Budget 2021 Budget $290,678 $371,159
Certification Pay 515700 2020 Budget 2021 Budget
$750 $2,000
Audit Services 521140 2020 Budget 2021 Budget $3,810 $3,964
Corporate Fund 83.50%
Waukegan/Golf TIF Fund 0.50%
Special Tax Allocation Fund 4.00%
Water Fund 6.00%
Wholesale Water Fund 3.00%
Commuter Parking Fund 1.00%
Sanitary Sewer Fund 2.00%
100.00%
Financial Services Fund Allocation
203
Village of Glenview, IL – 2021 Budget Glenview Water Fund
GATA Grant Audit Services (Baker Tilly) 7% $1,750 $105
Single Audit Services/Federal Grant (Baker Tilly) 7% $4,920 $295
State of IL Comptroller’s Report (Baker Tilly) 7% $1,200 $72
Other Post-Employment Benefits Update (Actuary) 15% $4,500 $675
Continuing Debt Disclosure Annual Report (Piper Sandler) 0% $1,100 -
TIF Reports (The Glen and Waukegan/Golf) 0% $2,180 -
TOTAL $62,600 $3,964
The Village engages various methods to provide citizens with a range of payment options for commuter parking permits, building permits, Police p-tickets (which are
citations issued for violations of local ordinances), ambulance billing and other miscellaneous payments, some of which can be offered on-line. An annual transaction receipt analysis of accounts charged to each fund began in 2017 to determine the subsequent years
fund allocation. The table to the right shows the outcome of the receipt activity analysis and the corresponding fund allocations. The Total credit fees are $94,200, of which the Water Fund supports 65% or $60,741. For FY 2021, fee increases range from 0-7%.
FY 2021 Bank Service Charges Water Fund Allocation Total Cost Water Fund Cost Ambulance credit card fees 0% $1,500 -
American Express 65% $11,000 $7,150
Credit cards 65% $77,500 $50,375
Vanco check processing 83% $2,700 $2,241
Paypal 65% $1,500 $975
TOTAL $94,200 $60,741
The Village outsourced financial services to Lauterbach & Amen in 2009. The FY 2021 budget includes comprehensive finance management services provided through 8 full-time staff as well as additional Chief
Financial Officer and managerial staff support. The financial charge for service is annually calculated by resource demand across funds as shown in the Financial Services Fund Allocation table (within the Audit Services description). The greatest amounts of activity is in the Corporate Fund. The remaining 15% represents work effort in the other funds. FY 2021 is proposed as a 2.5% base contract increase, for a total contract value of $1,194,446, with the Water Fund allocation being $71,667.
Bank Service Charges 521150 2020 Budget 2021 Budget
$59,441 $60,741
Finance & Accounting Services 521205 2020 Budget 2021 Budget
$71,959 $71,667
Credit CardsChecks Ambulance Fees
Corporate Fund 17%100%
Water Fund 65% 83%
Sanitary Sewer Fund 13% 17%
Commuter Parking 5%
Table 3: Fund Allocations
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Information technology (IT) functions are supported through contracted services. The primary IT contract is a managed service provider with on-site technical resources during business hours and
after hour’s emergency support. The program staffing level is annually
reviewed and allocated across funds based on general technology resource demands as shown in the table to the right (no change from 2020). The proposed 2021 budget including the one-time projects is not significantly different than the 2020 budget because there was not a service provider transition cost in
2020.
Information Technology
Water Fund Allocation Total Cost
Water Fund Cost
The IT contract was outsourced in three solicitations in 2007, 2013 and 2019. The FY 2021 budget proposes $663,669 for information
technology support. The budget anticipates a first phase of transition
to a cloud service provider with a total data center service fee of $20,000, applying the IT funds allocations.
One-Time: Also proposed in FY 2021 is a one-time item to redesign the Village website (which was last updated in 2014) in the total
amount of $61,465, applying the IT funds allocations. 5% $745,134 $37,256
Accounts for the service fees for outside firms and agencies that support the work of the Water Fund. This
includes services managed by the Administrative Services Department as well as Public Works. The main variation between the FY 2020 and FY 2021 for the technology portion of the budget due to the completion of the one-time NextGeneration 911 GIS data enhancement project. Description Allocation% Cost Amount
Financial Analysis Consulting - Actuary 10% $0 $0 Municipal GIS Partners, Inc. 5% 208,901 $10,445
GIS Consortium Shared Initiatives 5% 6,344 $317
Photogrammetric Mapping – 10 quarter sections 5% $0 $0
Utility Field Data Collection 60% $0 $0
Document Scanning Contract 5% $20,000 $1,000
FAMS-XL Water/Sewer Financial Model Consulting Services 83% $1,500 $1,245
IT Strategic Plan Project: Esignature Implementation Services 5% $2,400 $120 Work Orders and Permits Implementation Services 5% $76,226 $3,811
WaterSmart Implementation of Single Sign-on with Munis 83% $12,650 $10,500
WaterSmart Update Munis Billing File for Utility Billing Upgrade 83% $3,000 $2,490 Performance Metric/Budget Tracking /Dashboard implementation 5% $0 $0
Wiring Contract - Electrical wiring for IT 5% $1,000 $50
Information Technology Services 521215 2020 Budget 2021 Budget $34,549 $37,256
Other Professional Services 521290 2020 Budget 2021 Budget
$228,108 $258,188
Corporate Fund 90%
Special Tax Allocation Fund 3.25%
Water Fund 5%
Sanitary Sewer Fund 1%
Commuter Parking Fund 0.75%
100%
Table 4: Technology Fund Allocation
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Description Allocation% Cost Amount
Microwave Link Maintenance 5% $4,770 $539
Utility Billing Mail and Bill Print Services 83% $16,500 $13,695 Leak alert mailers thru WaterSmart 83% $2,700 $2,241
Water Bill Meter Tickets 83% $226 $187
SCADA Preventative maintenance, repair and consulting (3-year average and contractual) 70% $45,240 $31,668
Water Model and Master Plan Update (contractual agreement) 90% $50,000 $45,000 Preventative maintenance and as-needed repair for pump stations 60% $53,800 $32,280
Cross connection services (contractual agreement) 100% $57,600 $57,600
Large meter testing (contractual agreement) 100% $45,000 $45,000 TOTAL $258,188
Accounts for the outsourced professional services under the Baxter Woodman contract to perform the
services below. The first table shows how services are allocated across funds. The second table shows the
detail of what is allocated to the Water Fund. Staff reallocated contract management services and the Public Works position for the 2021 budget. Additionally, landscape management services are being brought in-house.
Public Works Outsourced Management Fund Allocation Table
Corporate Water Sanitary Wholesale Water Commuter Glen-TIF 2021 Budget Contract Management (30%) $19,500 (59%) $38,350 (9%) $5,850 (2%) $1,300 - - $65,000
Sod Restoration (10%) $3,588 (80%) $28,715 (5%) $1,796 - (5%) $1,796 - $35,895 General Landscaping (79%) $180,429 (9%) $20,555 - - (3%) $6,852 (9%) $20,555 $228,391 Landscaping & Weed Control (100%) $27,712 - - - - - $27,712
Landscaping Special Projects (100%) $26,179 - - - - - $26,719
Public Works
Director
(30%) $59,810 (59%) $117,626 (9%) $17,943 (2%)
$3,987 - - $199,366
Water Operator - (80%) $99,860 - (20%) $24,966 - - $124,826
Total Cost $317,218 $305,106 $25,589 $30,253 $8,648 $20,555 $707,369
Public Works Outsourced Management Water Fund Detail
PW Outsourced Svcs & Contract Mgmt 521295 2020 Budget 2021 Budget
$308,383 $305,106
Description
Unit
Measure Qty
Unit
Cost
Total
Cost
Water
Fund Cost
Contract management for routine monthly
maintenance Monthly 12 $5,417 $65,000 $38,350
Sod restoration services Hourly 200 $199 $35,895 $28,715
General landscape monthly maintenance
(mowing, watering, etc.) Monthly 12 $19,033 $228,391 $20,555
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for the cost of labor attorneys for personnel matters and special projects. The 2021 estimate is
$3,000 and is allocated to the Corporate Fund (45% or $1,350), Water Fund (43% or $1,290), and Sewer Fund (12% or $360).
The FY 2021 budget of $127,702 for cell phones was projected based on the average FY 2020 expenditures, plus a 2% increase for taxes and account changes. The FY 2010 budget is 6.3% less than the FY 2020 budget due to the reduction in staff use of in-field equipment resulting from smaller staff on-site teams during COVID-19 shelter in place phases. The charges are allocated across funds based on general
technology resource demands shown on the Information Technology Fund Allocation table.
Cell Phone Service
Water
Fund Allocation Total Cost Water Fund Cost
Cellular service for phones and field computers (Verizon) 5% $116,000 $5,800
Cellular emergency phones and Board Epacket service (AT&T) 5% $10,000 $500
Payphone service at depot stations (Pacific Telemanagement) 5% $1,270 $64
Wi-Fi maintenance for depot stations (AT&T) 0% $432 $0
TOTAL $127,702 $6,364
The FY 2021 total budget of $2,000 supports the biannual destruction of paper documents after they have been scanned and filed electronically following the approval of the Illinois Department of Archives. The Water Fund allocation is 5%, or $100 per the Information Technology Fund Allocation table.
Landscaping and weed control for the floodway buyout properties Hourly 200 $139 $27,712 $0
Landscaping T*M (special projects) Hourly 144 $186 $26,719 $0
Public Works Director Hourly 2,080 $96 $199,366 $117,626
Water Operator Hourly 1,200 $104 $124,826 $99,860
TOTAL $707,369 $305,106
Outside Litigation 521540 2020 Budget 2021 Budget
$4,125 $1,290
Cell Phone Service & Equipment 522115 2020 Budget 2021 Budget $6,768 $6,364
Document Destruction 522120 2020 Budget 2021 Budget $100 $100
207
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for the participation in various organizations. The budget is based on confirming annual dues with each organization on an annual basis. These
organizational memberships provide
services such as training, professional development, and useful information.
Accounts for 83% or $18,260 of the total postage cost of $22,000 for water/sewer utility bills mailed to Village customers and 40% or $1,400 of the total postage machine lease of $3,500.
Accounts for the cost of printing and publishing lead hangers, door tag notifications, meter tickets, and maps. Staff estimates 2021 expenditures will be $1,650.
Accounts for the Metra easement lease for the right-of-way along Depot Street in the Central Business District. Based on agreements with Metra and three-year average for equipment rentals, staff estimates the
2021 expenditures will be $2,650.
This account includes ongoing software maintenance charges as well as any proposed projects that require software. Initial purchases of software licensing are competitively bid and awarded and ongoing maintenance costs are budgeted annually. The major difference between the 2020 and 2021 budgets is the change from a 3-year total maintenance amount for Watersmart to an annual amount. The charges are allocated across funds based on general technology resource demands, updated annually, and summarized
below by function. Software that supports a specific function is charged directly to the appropriate account. For example, utility billing software is charged toward the Water and Sanitary Sewer Funds and the New World software is offset through Joint Dispatch revenue.
Description
Water Fund Allocation Total Cost
Water Fund Cost General Software Maintenance 5% $503,717 $25,186
Tyler Utility Billing Interface and CIS 83% $9,679 $8,034
Dues, Memberships, Subscriptions 522125 2020 Budget 2021 Budget $3,228 $3,228
Description Amount American Water Works Association (AWWA) department membership $3,168
Water Operator certification $60
TOTAL $3,228
Postage 522145 2020 Budget 2021 Budget $25,470 $19,660
Printing and Publishing 522150 2020 Budget 2021 Budget
$1,500 $1,650
Rentals 522155 2020 Budget 2021 Budget
$3,700 $2,650
Software Licensing 522160 2020 Budget 2021 Budget
$126,147 $92,767
208
Village of Glenview, IL – 2021 Budget Glenview Water Fund
WaterSmart Annual Software Maintenance 83% $21,896 $18,174 FAMS-XL Annual Water/Sewer Financial Model License 83% $3,750 $3,133 Utility Management Software HD Sensus SAAS Fee (Core & Main) 83% $32,531 $27,001 Performance Metric/Budget Tracking/Dashboard Software 5% $60,000 $0 GovIT Strategic Plan Implemented Projects - Software Maintenance 5% $13,514 $676 SCADA Annual Maintenance 100% $8,215 $8,215 WIN-911 SCADA Support Software 100% $1,150 $1,150
Annual Timekeeping Software Maintenance 5% $12,720 $636
Dispatch Schedule Software Maintenance 5% $3,935 $197
Fire Scheduling Software Maintenance 5% $7,305 $365
TOTAL $92,767
The FY 2021 budget for general telephone service, 911 lines, and fiber connection charges for the Village and its Dispatch partners. The budget was projected based on the average FY 2020 expenditures, reduced
by savings from renegotiated contracts. The charges are allocated across funds based on general technology
resource demands shown on the Information Technology Fund Allocation table. The FY 2021 total proposed budget for general voice and data services is $141,345 of which 5% or $7,067 is allocated to the Water Fund.
Accounts for maintenance costs of Village-owned facilities including but not limited to the following:
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost
Backflow Testing DeFranco Plumbing 2019-2020 Annual service 1 $980 $980
Custodial Services (5% of contract) TBD 2020- Monthly 12 $1,042 $12,500
Fire Protection
U.S. Fire
and Safety
Quoted
annually
Annual
service 1 $1,700 $1,700
Generator Preventative Maintenance
(30% of contract) Midwest
2019-
2021 Monthly 12 $1,250 $15,000
Pump Inspection N/A N/A Annual 1 $600 $600 TOTAL $30,780
Accounts for repairs at pump station facilities. Based on a three-year average and estimated future work,
staff estimates 2021 expenditures will be $10,000.
Telephone 522170 2020 Budget 2021 Budget
$6,495 $7,067
Building Maintenance 522210 2020 Budget 2021 Budget
$30,781 $30,780
Building Repairs 522215 2020 Budget 2021 Budget
$10,000 $10,000
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Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for testing and calibration of utility locate devices and 2% of the cost of electrical repairs of facilities. Based on a three-year average, staff estimates 2021 expenditures will be $500.
Accounts for payments for gas meter maintenance at the Village’s East and West pumps. Based on a three-year average, staff estimates 2021 expenditures will be $1,600.
Accounts for fence repairs as a result of water system maintenance. Based on a three-year average and a 5% allocation, staff estimates 2021 expenditures will be $1,700.
Accounts for the maintenance and repairs to HVAC equipment, generators, elevators and boilers. Based on a three-year average, staff estimates 2021 expenditures will be $1,000.
Accounts for the following services related to the East Pump Station. The 2021 budget is based on the three-
year average and contractual rates.
Service Amount
Cathodic protection services $5,000 Water quality lab testing $5,000
Vibration pump testing $1,500
TOTAL $11,500
Accounts for the hauling of spoil from street sweeping and spoil from street excavations. Based on a three-year average of work, the hauling of spoil is allocated 20% to the Corporate Fund, 70% to the Water Fund and 10% to the Sanitary Sewer Fund.
Electrical Repairs 522225 2020 Budget 2021 Budget $500 $500
Gas Detector Maintenance & Repairs 522240 2020 Budget 2021 Budget $7,000 $1,600
Grounds Maintenance 522245 2020 Budget 2021 Budget
$1,500 $1,700
Mechanical Repairs 522260 2020 Budget 2021 Budget
$1,000 $1,000
East Pump Station Operations 524025 2020 Budget 2021 Budget
$11,500 11,500
PW Disposal Fees 524040 2020 Budget 2021 Budget
$117,180 $119,524
210
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Locate Subscription Accounts for the cost associated with locating underground utilities prior to digging or excavating. The 2021 budget is based on an annual subscription with JULIE locates.
Locate Services Accounts for utility locating services performed by a
contractor. The Village utilizes a hybrid model that leverages
the value of in-house Public Works staff and outside contractors through outsourcing to perform typical public works functions. This is the first year that these services are being performed by a contractor. The estimated annual cost is
$92,255 for the Water Fund.
Accounts for repair service and maintenance of large meters. Based on a three-year average, staff estimates
the 2021 expenditures will be $3,000.
Accounts for service costs related to distributing water including new outsourcing initiatives of hydrant flushing, valve exercising, hydrant painting, and leak detection as shown below. Costs are based on contractual amounts and/or three-year averages: Service Amount
Hydrant painting $28,028
Leak detection contract (full system leak detection and survey services) $41,200
As needed leak detection services outside of contract $5,000
Contractor assistance to repair emergency water main breaks $142,800
Hydrant flushing $47,579
Valve exercising $76,907 TOTAL $341,514
Description
Unit
measure Qty
Unit
price
Total
cost
Corporate Fund
Cost
Water Fund
Cost
Sanitary Sewer Fund
Cost
Hauling of spoil Tons 600 tons $275 $165,240 $33,048 $115,668 $16,524
Hauling of spoil- asphalt Tons 27 tons $204 $5,509 $1,102 $3,856 $551
TOTAL $170,749 $34,150 $119,524 $17,075
Locates 524046 2020 Budget 2021 Budget
$103,367 $103,367
Locates Subscription Fund Allocation table
Corporate (10%) $1,389
Water (80%) $11,112
Sanitary (10%) $1,389
2021 Budget $13,890
Locates Services Fund Allocation table Corporate (20%) $36,902
Water (50%) $92,255
Sanitary (20%) $36,902 Wholesale (10%) $18,451
2021 Budget $184,510
Supply & Metering 524060 2020 Budget 2021 Budget
$3,000 $3,000
Water Distribution Costs 524070 2020 Budget 2021 Budget $336,898 $341,514
211
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for an estimate of 2,070,831 gallons of water which is a four-year average of water gallons
purchased at $2.02 to be purchased from the Village of Wilmette for Glenview’s customers. The current water purchase rate of $1.87 is effective from July 2020 until December 31, 2020. Wilmette will continue to provide a rate increase on January 1st of every odd numbered year.
Accounts for the annual maintenance of the Village’s pump stations including vibration pump testing ($1,000) and water quality testing per the Illinois Environmental Protection Agency ($5,000).
Commodities
Asphalt material Accounts for the cost of hot patch and cold patch asphalt
used to fill potholes in
roadways. Hot patch is a more permanent fix to potholes and requires excavating to address the underlying problem that
caused the pothole. Cold patch is used to temporarily fill potholes as a “quick fix.” Below is the amount of
hot patch and cold patch that has been used since 2017:
Asphalt repair services
Accounts for asphalt repair services performed by a contractor. The Village utilizes a hybrid model that leverages the value of in-house Public Works staff and outside contractors through
outsourcing to perform typical public works functions. This is
the second year that these services are being performed by a contractor. The estimated annual cost is $120,000 for the Water Fund.
Water Purchases 524075 2020 Budget 2021 Budget $3,802,862 $4,185,605
Pump Station Operations 524080 2020 Budget 2021 Budget $6,000 $6,000
Asphalt 531020 2020 Budget 2021 Budget $146,928 $142,536
Asphalt Fund Allocation Table
Corporate Water Sanitary 2020 Budget
Hot patch- binder $846 $1,692 $282 $2,820 Hot patch - surface $1,350 $2,700 $450 $4,500
Cold patch $12,096 $18,144 - $30,240
Total cost $14,292 $22,536 $732 $37,560
Hot Patch – Binder
(60% Water)
Tons Unit Cost Total
2017 361 $43 $15,552
2018 390 $50 $19,500
2019 250 $47 $11,750
2020 120 $47 $5,640
2021 60 $47 $2,820
Hot Patch – Surface (60% Water)
Tons Unit Cost Total
2017 634 $47 $29,798
2018 585 $54 $31,590
2019 350 $50 $17,500
2020 180 $50 $9,000
2021 90 $50 $4,500
Cold Patch (60% Water)
Tons Unit Cost Total 2017 230 $122 $28,060 2018 237 $135 $32,095
2019 200 $144 $28,800
2020 210 $144 $30,240
2021 210 $144 $30,240
Asphalt Repair Services Fund Allocation table
Corporate (30%) $60,000
Water (60%) $120,000 Sanitary (10%) $10,000
2021 Budget $200,000
212
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for contractual services to repair and replace concrete related to public property.
Concrete Repair Fund Allocation Table
Corporate (60%) Water (32%) Sanitary (3%) Commuter (5%) 2020 Budget
Sidewalk $82,999 $44,265 $4,150 $6,917 $138,331 Curb $24,219 $12,917 $1,210 $2,018 $40,365
Driveway $7,056 $3,763 $353 $588 $11,760
Pavement Patch $67,200 $35,839 $3,360 $5,599 $112,000
Utility Restoration $60,480 $32,256 $3,024 $5,040 $100,800 Total $241,954 $129,041 $12,097 $20,162 $403,256
Staff has developed a twelve-year program to repair and maintain sidewalks and curbs within the Village’s limits. Starting in 2020, Public Works staff begin surveying section 1 for sidewalk and curb repair. This program will result in decrease in 2021 but each year will be based on the evaluation of the upcoming
section. Staff will continue to repair driveways, pavement patches and utility restorations through work orders and resident requests.
Staff estimates that 5% of all Village sidewalks are deteriorating. Based on the last three-years of service requests from residents, staff estimates there will be 5,765 sq. feet of sidewalk repair outside of Section 2.
Concrete 531021 2020 Budget 2021 Budget $153,620 $129,041
213
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Staff estimates that 1% of all Village curbs are deteriorating. Based on the last three-years of service
requests from residents, staff estimates there will be 412 feet of curb repair outside of Section 2.
Curb Repair
Program Type Unit Measure Qty Unit Cost Total
Section-based Linear feet 1,347 $22.95 $30,915
Resident request Linear feet 412 $22.95 $9,450
TOTAL $40,365
Based on the last three years of resident requests and work orders submitted, staff estimates the following projects for Driveway repair, Pavement patch and Utility restoration repair: Driveway Repair
Program Type Unit Measure Qty Unit Cost Total
Resident request Square yard 206 $57.12 $11,760
Pavement Patch
Program Type Unit Measure Qty Unit Cost Total
Resident request Square yard 1,830 $61.20 $112,000
Utility Restoration Repair
Program Type Unit Measure Qty Unit Cost Total
Resident request Square feet 16,471 $6.12 $100,800
Accounts for battery backup uninterruptible power supply (UPS) batteries for computer equipment which provides power in a main power failure. The budget is based on replacing one larger unit per year. The 2021 Water Fund budget represents 5% of the $13,200 total budget. This account was not previously in the
Water Fund budget
Accounts for maintenance and supplies for copiers and plotters. The 2021 Water Fund budget represents
5% of the $31,750 total budget.
Sidewalk Repair
Program Type Unit Measure Qty Unit Cost Total
Section-based Square feet 16,383 $6.12 $103,051
Resident request Square feet 5,765 $6.12 $35,280
TOTAL $138,331
Batteries (Specialized) 531030 2020 Budget 2021 Budget $0 $660
Computer/Printer/Copier Toner 531070 2020 Budget 2021 Budget
$2,200 $1,588
214
Village of Glenview, IL – 2021 Budget Glenview Water Fund
This account includes expenditures for extended warranties and maintenance agreements for network hardware (servers, data storage devices, routers, and wireless access points), audio visual video equipment, and Kronos Time Clocks. The FY 2021 Budget increase over 2020 is primarily due to the addition of maintenance agreements related to the new Village microwave network.
Accounts for fuel for the Rugen and West Lake pump stations. Based on a three-year average, staff expects
2021 expenditures will be $1,000.
Accounts for aggregate delivery services for limestone material which is used for property restorations.
Tons used Unit price Total Price
2016 4,544 $18.40 $83,610
2017 3,518 $18.87 $66,385
2018 4,259 $19.17 $81,645
2019 4,250 $16.30 $69,275
2020 4,200 $16.30 $68,460
2021 4,200 $16.30 $68,460
Accounts for topsoil and sand used for property restorations.
Accounts for a portion of the cost of natural gas for pump station facilities. Based on a three-year average, staff estimates the 2021 expenditures will be $11,000.
Electronic Equipment & Supplies 531080 2020 Budget 2021 Budget $4,983 $8,647
Fuel 531100 2020 Budget 2021 Budget
$1,000 $1,000
Limestone (CA-7) 531135 2020 Budget 2021 Budget
$54,768 $54,768
Limestone Allocation
2021 Budget $68,460
Corporate (10%) $6,846
Water (80%) $54,768
Sanitary (10%) $6,846
Topsoil 531136 2020 Budget 2021 Budget
$12,160 $12,282
Topsoil Allocation
2021 Budget $15,352
Corporate (10%) $1,535
Water (80%) $12,282
Sanitary (10%) $1,535
21-ton truckload used Unit price Total Price
2016 40 $360 $14,400
2017 41 $372.30 $15,264
2018 35 $378.26 $13,239
2019 38 $400 $15,200
2020 38 $400 $15,200
2021 38 $404 $15,352
Natural Gas 531145 2020 Budget 2021 Budget $11,000 $11,000
215
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for supplies for maintenance of facilities such as batteries, sodium hypochlorite, water testing equipment, and pump house supplies. The 2021 budget is based on the three-year average. Description 2020 Amount 2021 Amount
Hardware and small tools $10,000 $10,000
East pump station maintenance and repair $5,000 $5,000
East pump station - Sodium hypochlorite for disinfecting the water at pumping stations $7,000 $7,000
East pump station - Equipment and repair parts $7,000 $7,000 Water distribution - Water repair and replacement parts (structures, lids, and sleeves) $120,000 $120,000
Water supply and metering - Replacement meters and transmitters $25,000 $30,000
Water supply and metering - Meters and Transmitters for new developments
(Enclave and Park Place subdivisions) $15,000 $24,750
West pump station - Sodium hypochlorite $5,000 $5,000
West pump station – Equipment and repair parts $5,000 $5,000
West pump station maintenance and repair $3,000 $3,000
TOTAL $202,000 $216,750
Accounts for the maintenance, repairs and replacement parts for the Village’s hydrants. Based on a three year average, staff estimates the 2021 expenditures will be $40,000.
Accounts for cost of safety upgrades, supplies, or minor repairs based on the Safety Committee recommendations. This account also includes prescription safety glasses (per the Public Works Collective Bargaining Agreement), first aid kits and supplies, gloves, protective eyewear, disinfectant supplies, and
high visibility safety vests. Based on a three-year average, staff estimates the 2021 expenditures will be $6,670.
Description 2020 Amount 2021 Amount
Prescription safety glasses (2 @ $35 each) $420 $70
Barricades and cones $5,850 $5,000
Gloves, protective eyewear, and disinfection supplies and high visibility vests $900 $900 Safety upgrades or supplies for safety improvements or minor repairs $500 $500
First aid kits and supplies $200 $200
TOTAL $11,470 $6,670
Operational Supplies 531155 2020 Budget 2021 Budget $202,000 $216,750
Hydrants 531176 2020 Budget 2021 Budget $45,000 $40,000
Safety Equipment 531205 2020 Budget 2021 Budget
$11,470 $6,670
216
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for the uniform and boot allowances for certain Public Works employees. These costs are split evenly between the Corporate and Water Fund. # of Employees Unit Cost Total cost
MEO uniform and boot allowance 17 $450 $7,650
Supervisor uniform and boot allowance 5 $475 $2,380
Superintendent uniform and boot allowance 1 $300 $300 Field Inspectors uniforms and boot allowance 2 $476 $952
Facilities Supervisor, Lead Technician and Technician uniforms and boot allowance 3 $450 $1,350
Other Village apparel for admin staff and seasonal staff As-needed $2,000 $2,000
TOTAL $14,632 WATER FUND TOTAL (50%) $7,316
Accounts for electricity for four pumping stations, four interconnections and one elevated tank. The 2021
budget is based on a three-year average.
Other Charges
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank in a draw-loan in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water System. The Water Fund is allocated 90% of the principal and interest payments. The remaining 10% is allocated to the Sanitary Sewer Fund. Interest payments are made in June and December on a semi-annual basis each year. Interest on the loan is 2% of the loan balance at the beginning of the year. The total 2021
budget amount is $91,577 with the Water Fund allocation being $82,419.
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank in a draw-loan
in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water System. This is a Bank Qualified Tax Exempt loan and the Village has drawn a total of $6,876,024 and has made principal payments in the amount of $796,985 as of December 31, 2018. The remaining amount will not be drawn. The principal payment is made in November on an annual basis each year. The
Water Fund is allocated 90% of the principal and interest payments. The remaining 10% is allocated to the Sanitary Sewer Fund. The total 2021 budget amount is $1,031,392 with the Water Fund allocation being $928,253.
Uniforms Shoe 531230 2020 Budget 2021 Budget $9,075 $7,316
Electricity 531235 2020 Budget 2021 Budget
$240,000 $225,000
Loan Interest 540031 2020 Budget 2021 Budget $97,610 $82,419
Loan Principal 540225 2020 Budget 2021 Budget
$759.479 $928,253
217
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for employee development and professional development in specific areas. The training enhances the employees’ career and develops additional skills for the benefit of the organization and the residents served.
Qty
Unit Training Cost
Subtotal Training Cost
Unit Travel Cost
Subtotal Travel Cost
Total Travel & Training Cost
Professional seminars 1 $1,500 $1,500 $1,000 $1,000 $2,500
CDL renewals 1 $333 $333 - - $333
Illinois Public Service Institute 2 $1,000 $2,000 $1,050 $2,100 $4,100
Water Certifications 1 $1,750 $1,750 - - $1,750 IL. American Water Works Association annual conference 1 $300 $300 $700 $700 $1,000 American Water Works Association 1 $500 $500 $700 $700 $1,200
Safety Training 1 $5,000 $5,000 - - $5,000
TOTAL FOR TRAINING AND TRAVEL $15,883
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and equipment used by the Water Fund. The total equipment value and replacement cycles are reviewed and updated annually.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major repairs and replacement of Village building components.
Accounts for the portion of the property and liability insurance costs allocated to the Water Fund.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Water Fund vehicles.
Training 540300 2020 Budget 2021 Budget $13,783 $15,883
CERF Charges 560010 2020 Budget 2021 Budget
$148,046 $148,046
FRRF Charges 560040 2020 Budget 2021 Budget $271,434 $683,136
General Liability Insurance 560070 2020 Budget 2021 Budget
$129,421 $171,705
MERF Charges 560090 2020 Budget 2021 Budget $163,902 $132,796
218
Village of Glenview, IL – 2021 Budget Glenview Water Fund
Accounts for the portion of the worker’s compensation insurance costs allocated to the Water Fund. Capital Projects
Accounts for the capital project expenditures allocated to the Water Fund. The 2021 budget includes design
services, road reconstruction projects, stormwater projects, and water system projects.
Design Services Amount
CIP Core Design (B&W) $157,749
Inspectional Services(B&W) $158,843
Total Design Services $316,592
Road Reconstruction Projects (The Road Reconstruction includes sanitary sewer replacement/lining, water main replacement or installation, and storm sewer installation/replacement/lining. The Road Reconstruction includes the following work: pavement removal, curb removal and replacement or installation, underground utility
installation/replacement/repairs, public utility relocations, sidewalk replacement, roadway base repair/replacement, placement of new asphalt pavement, parkway grading, and landscape restoration. Roadway reconstruction projects will typically reestablish the full-service life for all public components included.)
Russet Way (Crestwood Drive to Carousel Drive) $379,154
Juniper Road (Wilmette Avenue to Glenview Road) $627,534
Montgomery Lane, Golf Court, and Cedar Court (Golf Court to McArthur Drive) $594,908
North Glenayre Drive (Glenview Road to North Dead End) $434,000
Pleasant Lane (Waukegan Road to Sunset Ridge) $605,000
Beaver Lane (Wilmette Avenue to North End) $53,000
Surrey Lane (Central Road to Glenview Road) $632,000
Forestview Lane (Surrey Lane to West End) $87,000
Barton Court (Surrey Lane to West End) $83,000 Total Road Reconstruction Projects $3,495,596
Water System Projects (As part of the Water Main Study and pipe condition and age the following projects
were recommended for replacement or upgrade of the water main system. The projects include the following work: pavement removal, curb removal and replacement as needed, water main replacement or installation, other utility
repair or replacement (storm and sanitary sewers), public utility relocations as needed, sidewalk replacement,
roadway base repair/replacement, placement of new asphalt pavement, parkway grading, and landscape restoration.)
Strawberry Lane (Maple Leaf Drive to Winnetka Road) $266,000
Glenview Road (Pfingsten Road to Milwaukee Avenue) $977,590
Larch Avenue (Maple Street to East End) $179,000
River Drive (Glenview Road to Dewes Street) $479,320
Total Water System Projects $1,901,910
Total Water Fund Capital Projects $5,714,098
Risk Management Fixed Charges 560100 2020 Budget 2021 Budget $107,726 $138,129
Capital Projects 572020 & 572021 2020 Budget 2021 Budget
$4,241,936 $5,714,098
219
Village of Glenview, IL - 2021 Budget Glenview Sanitary Sewer Fund
Glenview Sanitary Sewer Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues -
Licenses & Permits 13,531 12,500 13,000 13,000 500
Charges For Services 2,312,551 2,542,227 2,381,574 2,467,592 (74,635)
Investment Income 15,606 9,000 7,000 4,000 (5,000)
Other Revenues 279,398 - - - -
Transfers In 68,576 70,644 70,644 70,644 -
Total Revenues 2,689,663 2,634,371 2,472,218 2,555,236 (79,135)
Expenditures
Personnel 472,107 545,603 494,348 502,083 (43,520)
Contractual 141,879 244,276 186,301 423,203 178,927
Commodities 25,987 84,111 69,003 71,663 (12,448)
Other Charges 529,661 95,232 95,232 112,297 17,065
Capital Outlay - - - - -
Interfund Charges 145,489 134,728 134,728 153,296 18,568
Capital Projects 864,156 1,638,226 1,186,335 1,883,877 245,651
Transfers Out 65,634 - - - -
Total Expenditures 2,244,914 2,742,176 2,165,947 3,146,419 404,243
Surplus/(Deficit)444,749 (107,805) 306,271 (591,183) (483,378)
Ending Cash and Investments 1,778,781 1,670,976 2,085,052 1,493,869 (177,107)
Glenview Sanitary Sewer Fund Summary
220
Village of Glenview, IL - 2021 Budget Glenview Sanitary Sewer Fund
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Licenses & Permits
420330 - Water/Sewer Connection Charges 7,583 10,000 8,000 8,000 (2,000)
420350 - Heatherfield 5,949 2,500 5,000 5,000 2,500
Total Licenses & Permits 13,531 12,500 13,000 13,000 500
Charges For Services -
440110 - Sewer Charges 2,312,551 2,542,227 2,381,574 2,467,592 (74,635)
Total Charges For Services 2,312,551 2,542,227 2,381,574 2,467,592 (74,635)
Investment Income
460120 - Interest-Investment 15,606 9,000 7,000 4,000 (5,000)
Total Investment Income 15,606 9,000 7,000 4,000 (5,000)
Other Revenues
470925 - Contributions 269,988 - - - -
470999 - Miscellaneous Revenues 9,410 - - - -
Tota Other Revenues 279,398 - - - -
Transfers In
490755 - Transfer From SSA Fund 68,576 70,644 70,644 70,644 -
Total Transfers In 68,576 70,644 70,644 70,644 -
Total Sewer Fund Revenues 2,689,663 2,634,371 2,472,218 2,555,236 (79,135)
Sewer Fund Revenue Line Item Budget
221
Village of Glenview, Illinois - 2021 Budget Glenview Sanitary Sewer Fund
Glenview Sanitary Sewer Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 338,977 371,314 330,124 330,628 (40,686)
511120 - Part Time Salaries 2,628 3,553 2,423 3,378 (175)
511130 - Temporary/Seasonal Salaries - - - - -
511210 - Overtime Salaries 28,766 25,790 25,500 31,128 5,338
511240 - Longevity Pay 4,416 4,648 4,648 4,536 (112)
512110 - Deferred Comp 515 548 574 431 (117)
512120 - Auto Allowance 632 660 670 540 (120)
514110 - FICA Payments 27,410 30,772 27,076 28,115 (2,657)
514210 - IMRF Payments 36,609 49,637 44,652 43,634 (6,003)
514212 - Pension Expense - IMRF/GASB 68 (17,044) - - - -
514213 - GASB 75 OPEB Expense (5,216) - - - -
514410 - Health Insurance 54,414 58,681 58,681 59,693 1,012
Total Personnel 472,107 545,603 494,348 502,083 (43,520)
Contractual
521140 - Audit Services 966 1,170 956 1,231 61
521150 - Bank Service Charges 12,195 11,899 11,899 12,159 260
521205 - Finance & Accounting Services 23,190 23,986 23,413 23,889 (97)
521215 - Information Technology Services 5,349 6,910 6,685 7,452 542
521290 - Other Professional Service 35,217 62,674 15,373 255,115 192,441
521295 - PW Outsourced Svcs & Contract Mgmt 23,656 30,666 30,665 25,589 (5,077)
521540 - Outside Litigation 1,268 1,500 360 360 (1,140)
522115 - Cell Phone Service & Equipment 1,294 1,354 1,354 1,273 (81)
522120 - Document Destruction - 20 20 20 -
522145 - Postage 4,194 5,280 4,250 4,090 (1,190)
522160 - Software Licensing 12,370 23,987 16,396 16,947 (7,041)
522170 - Telephone 1,430 1,299 1,299 1,413 114
522210 - Building Maintenance 958 3,000 3,300 3,000 -
522240 - Gas Detector Maintenance 193 500 300 300 (200)
524040 - Pw Disposal Fees 8,459 16,740 16,740 17,075 335
524045 - Sewer Collections 9,850 15,000 15,000 15,000 -
524046 - Locates 1,290 38,291 38,291 38,291 -
Total Contractual 141,879 244,276 186,301 423,203 178,927
Commodities
531020 - Asphalt 2,140 21,464 20,732 20,732 (732)
531021 - Concrete 2,080 14,401 12,000 12,097 (2,304)
531030 - Batteries (Specialized)- - 32 132 132
531070 - Computer/Printer/Copier Toner - 440 184 318 (122)
531080 - Electronic Eqpt & Supplies - 740 989 1,003 263
531135 - Limestone 1,613 6,846 6,846 6,846 -
531136 - Topsoil 2,022 1,520 1,520 1,535 15
531145 - Natural Gas 2,829 5,000 3,500 4,000 (1,000)
531155 - Operational Supplies 8,230 16,200 16,200 14,200 (2,000)
531200 - Rentals - 500 - - (500)
531205 - Safety Equipment 715 2,000 2,000 1,300 (700)
531235 - Electricity 5,060 15,000 5,000 9,500 (5,500)
535050 - Other Supplies Tools 1,298 - - - -
Total Commodities 25,987 84,111 69,003 71,663 (12,448)
Other Charges
540031 - Loan Interest 12,150 10,845 10,845 9,158 (1,687)
540110 - Depreciation 517,511 - - - -
540225 - Loan Principal - 84,387 84,387 103,139 18,752
Total Other Charges 529,661 95,232 95,232 112,297 17,065
Glenview Sanitary Sewer Fund Expenditure Line Item Budget
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Village of Glenview, Illinois - 2021 Budget Glenview Sanitary Sewer Fund
Glenview Sanitary Sewer Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Interfund Charges
560010 - CERF Charges 42,359 24,827 24,827 24,827 -
560040 - FRRF Charges 30,781 29,307 29,307 29,307 -
560070 - General Liability Insurance 25,944 27,858 27,858 35,743 7,885
560090 - MERF Charges 30,521 32,932 32,932 38,923 5,991
560095 - MERF Accident Charges 1,355 - - - -
560100 - Risk Management Fixed Charges 14,529 19,804 19,804 24,496 4,692
Total Interfund Charges 145,489 134,728 134,728 153,296 18,568
Capital Projects
572018 - 2018 Capital Projects 18,012 - - - -
572019 - 2019 Capital Projects 846,144 - 200 - -
572020 - 2020 Capital Projects - 1,638,226 1,186,135 180,122 (1,458,104)
572021 - 2021 Capital Projects - - - 1,703,755 1,703,755
Total Capital Projects 864,156 1,638,226 1,186,335 1,883,877 245,651
Transfers Out
590510 - Transfer to Water Fund 65,634 - - - -
Total Transfers Out 65,634 - - - -
Glenview Sanitary Sewer Fund Total 2,244,913 2,742,176 2,165,947 3,146,419 404,243
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Sanitary Sewer Fund
The Sanitary Sewer Fund (“Sewer Fund”) is an enterprise fund which means the fund operates as an
independent business with revenues, fully funded expenses, transfers and financial results. This fund is used to account for the revenue and expense activities associated with the transmission of waste water from customers.
The Sewer Fund includes operational activities performed by the following departments: Public Works,
Administrative Services, and Community Development. The Public Works Department performs operation and general maintenance on the system such sewer line repairs. The Administrative Services Department performs support activities to assist with service operations. These activities include responding to customer inquiries, billing, accounts payable, payroll, financial support, information technology support
and geographic information system (GIS) mapping. The Community Development Department supports
long-term infrastructure improvements including planning, design, project management and construction of the sanitary sewer main projects for capital improvements. These projects could include a new sanitary sewer main or replacement of the deteriorated infrastructure.
The Village’s sewer customer base includes approximately 9,700 customers, all of them within the corporate boundaries of the Village. Some properties in the Village receive water service, but are not
connected to the Village’s sanitary sewer system. The Village separates its customers into five customer classes: residential, commercial, government, industrial and municipal. Approximately 95% of total customers are residential, 4% commercial, and 1% industrial, government and municipal customers. Glenview customers are billed quarterly. Revenues
Licenses & Permits
Accounts for charges assessed to a homeowner or a business that wishes to connect to the Village sanitary sewer system. A connection charge is assessed per the Village’s Municipal Code and then a permit is used for construction. Applicants shall be charged as provided in section 30-1 of the Municipal code, in addition to paying and all fees for materials and labor related to such connections at the time the application is made.
Connection charges vary depending on the number of homeowners or businesses that are connecting to the Village’s sanitary sewer system in a given year. The 2020 budget remains level with the 2020 projection.
Accounts for quarterly payments under the Cost Sharing Agreement between the Village, the Heatherfield Master Community Association, the Haverford Homeowners Association and Heatherfield LLC. The 1996 Amended and Restated Annexation Agreement between the Village, the Missionary Sisters Servants of the Holy Spirit and Marathon U.S. Realties, Inc., included a requirement that a sanitary lift station be
constructed. The agreement provided that the Village would perform ongoing maintenance and repair of
Sewer Connection Charges 420330 2020 Budget 2021 Budget $10,000 $8,000
Heatherfield 420350 2020 Budget 2021 Budget $2,500 $5,000
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
the lift station with the expenses paid by Heatherfield. The Village assesses each of the three associations a proportionate share of the lift station expense (Heatherfield Master Association: 71.10%, Haverford:
22.04%, and Heatherfield Center: 6.86%). For the 2021 budget, the Village is anticipating these revenues to remain level with the 2020 projection. Charges for Services
Accounts for the sanitary sewer user charges. The charge is intended to require each user of the sanitary
sewer system to pay their proportionate share of the operation and maintenance costs, including
replacement, of the sanitary sewer system of the Village. The Village currently maintains sewer rates that include a fixed charge and a consumption charge. The fixed charge is assessed quarterly based on the size of the customer’s water meter and the consumption charge is based on the quarterly metered water use.
2018 2019 2020 Projection 2021 Budget Sewer Charges $2,353,848 $2,312,551 $2,381,574 $2,467,592 Percentage Change - (1.75%) 2.99% 3.61% The level of fixed revenues generated by the Village’s old rate model were relatively low and as a result did not avail the Village to many of the benefits associated with higher fixed charges such as a revenue and
rate stability. 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 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 new rates were adopted and were increased starting in 2018. The fixed and usage rates for 2019, 2020, and 2021 are detailed in the table below:
Village Sewer Rates
Meter Size 2019 2020 2021
5/8” & 3/4S” – Fixed Rate $7.64 $7.78 $7.92
3/4" – Fixed Rate $10.90 $10.83 $10.75
1” – Fixed Rate $16.67 $15.87 $15.10
1 ½” – Fixed Rate $37.58 $37.97 $38.35
2” – Fixed Rate $68.68 $74.17 $80.07
3” – Fixed Rate $156.46 $180.35 $207.79
4” – Fixed Rate $268.20 $323.80 $390.76
6” – Fixed Rate $444.68 $488.80 $537.09
8” – Fixed Rate $621.90 $639.13 $656.56
Usage Rate (per 1,000 gal) $1.39 $1.41 $1.44
% Change in Usage Rates 1.46% 1.75% 2.00%
% of Revenues - Fixed Charge 27% 27% 28.1%
Sewer Charges 440110 2020 Budget 2021 Budget
$2,542,227 $2,467,592
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Investment Income
Accounts for interest income for the savings account and the investments of certificates of deposits, treasuries and securities through PMA, Inc. Benchmark interest rates have been drastically cut in order to help stimulate the economy in response to COVID-19. As a result, the 2021 budget of $4,000 is lower than
the 2020 budget.
Contributions & Transfers
Accounts for transfers from the Special Service Area Bond Funds for reimbursement for capital projects.
Expenditures
Personnel
Accounts for the portion of the salary expense for the full-time positions listed below allocated to the Sewer Fund. The 2021 budget includes a 2.5% merit pay pool for non-union positions and 2.75% for union positions. The 2021 budget has decreased by eight positions (three MEOs, one superintendent, one Assistant to the Village Manager, the Lead Facilities Technician, the Village Engineer, and the Engineering
Technician). The responsibilities of these positions are being absorbed by current staff and/or fulfilled
through contractual services. These decreases are offset by increasing the allocation for most Public Works positions from 8% to 9% in addition to allocating a portion of two more Management Analysts salaries to the Sewer Fund. Salary Allocation by Fund
Position Corp TIF Funds* Water Wholesale Water Sewer Other Funds
(2) Assist. to the Village Mgr. 40% - 30% 5% 5%
15% - Ins. & Risk 5% -
FRRF
Dir. of Admin. Serv. 80% - 15% - 4%
1% -
Commuter
Deputy Dir. of Admin Serv. 58%
5% - WGT
30% - STAF 3% - 1%
3% -
Commuter
Resolution Center Supervisor 80% - 15% - 5% - (3) Customer Serv. Rep. II 80% - 15% - 5% -
Utility Billing Rep. - - 90% - 10% -
Interest – Investment 460120 2020 Budget 2021 Budget $9,000 $4,000
Transfer from SSA Fund 490755 2020 Budget 2021 Budget
$70,644 $70,644
Regular Salaries 511110 2020 Budget 2021 Budget $371,314 $330,628
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Salary Allocation by Fund
Position Corp TIF Funds* Water
Wholesale
Water Sewer
Other
Funds
Deputy Dir. of Public Works 44% - 46% 2% 8% -
Management Analyst II 40% - 30% 5% 5%
15% - Ins. & Risk 5% -
FRRF
(2) Management Analyst I 40% - 30% 5% 5%
15% - Ins.
& Risk
5% - FRRF
Admin. Coordinator 30% - 59% 2% 9% -
(1) PW Supt. 30% - 59% 2% 9% -
(5) PW Supervisors 30% - 59% 2% 9% -
(2) Field Inspector 30% - 59% 2% 9% -
(17) MEO 30% - 59% 2% 9% -
Facilities Supervisor 30% - 59% 2% 9% - Facilities Technician 30% - 59% 2% 9% -
Dir. of Comm. Dev. 48% 30% - STAF 15% - 7% -
Engineering Division Mgr. 40% 20% - STAF 25% - 15% -
Engineering Project Mgr. 60% - 25% - 15% -
*TIF Funds include Waukegan/Golf TIF (WGT) and the Special Tax Allocation Fund (STAF)
Accounts for a portion of the salary expense for the two part-time Customer Service Representatives. The
2021 budget includes a 2.5% salary increase.
Accounts for a portion of the overtime salary expense for non-exempt personnel whose regular salaries are allocated to sewer. The 2021 budget is based on the Village’s hybrid model that leverages the value of in-
house PW staff and outside contractors through outsourcing to perform typical PW functions such as locate
services, hydrant flushing, valve exercising, etc. This is based on a three-year average.
Accounts for a portion of longevity compensation paid to non-exempt employees. Longevity is paid to Public Works union employees with 7 or more years of service hired prior to 1/1/15 (16 employees) and non-union non-exempt employees with 7 or more years of service hired prior to 7/17/2012 (11 employees). Longevity amounts are included in union contracts and the employee handbook at a specific point in time
and are increased annually based on the annual September change in CPI. The estimated change in CPI is
1.7% based on prior year change. Longevity is allocated across funds in the same proportions as regular salaries.
Part-Time Salaries 511120 2020 Budget 2021 Budget
$3,553 $3,378
Overtime Salaries 511210 2020 Budget 2021 Budget
$25,790 $31,128
Longevity Pay 511240 2020 Budget 2021 Budget $4,648 $4,536
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Accounts for the same portion of deferred compensation as the regular salary allocation for the Director of
Administrative Services and the Director of Community Development at 3% of their base salary per the employee handbook.
Accounts for the same portion of the auto allowance as the regular salary allocation for the Director of Administrative Services and the Director of Community Development at $6,000 each per the employee
handbook.
Accounts for a portion of the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA Wages (salaries, longevity, deferred compensation and auto allowance).
Accounts for a portion of the employers share of the Illinois Municipal Retirement Fund (IMRF) pension contributions. The 2020 employer rate is 12.27% (up from 9.54% in 2019) of IMRF wages which include salaries, longevity, and deferred compensation.
Accounts for the same portion of the Health Insurance coverage for the positions listed in regular salaries. The Village offers employees choices between two plans which include an HMO option and a PPO option.
Deferred Comp 512110 2020 Budget 2021 Budget
$548 $431
Auto Allowance 512120 2020 Budget 2021 Budget
$660 $540
FICA Payments 514110 2020 Budget 2021 Budget
$30,772 $28,115
IMRF Payments 514210 2020 Budget 2021 Budget $49,637 $43,634
Health Insurance 514410 2020 Budget 2021 Budget
$58,681 $59,693
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Contractual
Audit services were competitively bid in 2017 and a five-year contract with a five-year extension was
entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). The financial charge for service is calculated by resource demand across funds and updated annually and are shown in the table to the right. Fund specific accounts are charged for special projects
such as the annual Waukegan/Golf TIF report and The Glen TIF Compliance Report. The FY 2021 continues last year’s new line item detail for GATA1 Audit Services. The total budget for audit services is $58,850, with a $1,231 proposed Sewer Fund FY 2021 budget.
FY 2020 Audit and Related Reporting Sewer Fund Allocation Total Cost Sewer Fund Cost
Audit Services (Baker Tilly) 7% $46,950 $939
GATA Grant Audit Services (Baker Tilly) 7% $1,750 $35
Single Audit Services/Federal Grant (Baker Tilly) 7% $4,920 $98
State of IL Comptroller’s Report (Baker Tilly) 7% $1,200 $24
Other Post-Employment Benefits Update (Actuary) 15% $4,500 $135
Continuing Debt Disclosure Annual Report (Piper Sandler) 0% $1,100 -
TIF Reports (The Glen and Waukegan/Golf) 0% $2,180 -
TOTAL $62,600 $1,231
The Village engages various methods to provide citizens with a range of payment options for commuter parking permits, building permits, Police p-tickets (which are citations issued for violations of local ordinances),
ambulance billing and other miscellaneous payments, some of which can be offered on-line. An annual transaction receipt analysis of accounts charged to each fund began in 2017 to determine the subsequent years fund allocation. The table to the right shows the outcome of the receipt activity analysis and the
1 GATA Grant Accountability and Transparency Act (GATA) became Illinois law in 2014 to establish consistent federal
compliance requirements for all grants regardless of the source of funding. GATA sets statewide lifecycle grant management requirements. The new State of Illinois reporting and auditing requirements resulted in additional audit work beginning in FY 2019 with the FY 2018 audit. These requirements will continue in the future for years the Village needs to conduct grant reporting.
Audit Services 521140 2020 Budget 2021 Budget
$1,170 $1,231
Bank Service Charges 521150 2020 Budget 2021 Budget $11,899 $12,159
Credit CardsChecks Ambulance Fees
Corporate Fund 17%100%
Water Fund 65% 83%
Sanitary Sewer Fund 13% 17%
Commuter Parking 5%
Table 3: Fund Allocations
Corporate Fund 83.50%
Waukegan/Golf TIF Fund 0.50%
Special Tax Allocation Fund 4.00%
Water Fund 6.00%
Wholesale Water Fund 3.00%
Commuter Parking Fund 1.00%
Sanitary Sewer Fund 2.00%
100.00%
Financial Services Fund Allocation
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
corresponding fund allocations. The total credit fees are $94,200, of which the Sewer Fund supports 13% or $12,159. For FY 2021, fee increases range from 0-7%.
FY 2021 Bank Service Charges Sewer Fund Allocation Total Cost Sewer Fund Cost
Ambulance credit card fees 0% $1,500 -
American Express 13% $11,000 $1,430
Credit cards 13% $77,500 $10,075
Vanco check processing 17% $2,700 $459
Paypal 13% $1,500 $195
TOTAL $94,200 $12,159
The Village outsourced financial services to Lauterbach & Amen in 2009. The FY 2021 budget includes comprehensive finance management services provided through 8 full-time staff as well as additional Chief Financial Officer and managerial staff support. The financial charge for service is annually calculated by resource demand across funds as shown in the Financial Services Fund Allocation table (within the Audit
Services description). The greatest amounts of activity is in the Corporate Fund. The remaining 15%
represents work effort in the other funds. FY 2021 is proposed as a 0% base contract increase, for a total contract value of $1,194,446, with the Sewer Fund allocation being $23,889.
Information technology (IT) functions are supported through contracted services. The primary IT contract is a managed service provider with on-site technical resources during business hours and
after hour’s emergency support. The program staffing level is annually
reviewed and allocated across funds based on general technology resource demands as shown in the table to the right (no change from 2020). The proposed 2021 Budget including the one-time projects is not significantly different than the 2020 Budget due because there was not a service provider transition cost
in 2020.
Information Technology
Sewer Fund Allocation Total Cost
Sewer Fund Cost
The IT contract was outsourced in three solicitations in 2007, 2013
and 2019. The FY 2021 budget proposes $663,669 for information technology support. The budget anticipates a first phase of transition to a cloud service provider with a total data center service fee of
$20,000, applying the IT funds allocations. One-Time: Also proposed in FY 2021 is a one-time item to redesign
the Village website (which was last updated in 2014) in the total amount of $61,465, applying the IT funds allocations. 1% $745,134 $7,452
Finance & Accounting Services 521205 2020 Budget 2021 Budget $23,986 $23,889
Information Technology Services 521215 2020 Budget 2021 Budget $6,910 $7,452
Corporate Fund 90%
Special Tax Allocation Fund 3.25%
Water Fund 5%
Sanitary Sewer Fund 1%
Commuter Parking Fund 0.75%
100%
Table 4: Technology Fund Allocation
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Accounts for the service fees for outside firms and agencies that support the work of the Sewer Fund. This includes services managed by the Administrative Services Department as well as Public Works. The main variation between the FY 2020 and FY 2021 for the technology portion of the budget due to the completion of the one-time NextGeneration 911 GIS data enhancement project.
As part of a new mandate from the Metropolitan Water Reclamation District of Greater Chicago (MWRD), the Village is responsible to start a sanitary sewer condition assessment program for the Village’s sanitary sewer system. Starting in 2021, the Village will hire a contractor to televise the Village’s sanitary sewer main lines and provide a written report. This will be above-and-beyond the sewer televising typically
completed to support planning for the Village’s five-year Capital Improvement Program (CIP). The full
sewer condition assessment program is required to be completed in ten years and the 2021 budget contemplates completing 1/10th (10%) of the program, approximately 100,000 linear feet, which will keep the Village on-schedule to meet this new countywide requirement.
Description Allocation Cost Amount
Financial Analysis Consulting - Actuary 10% $0 $0 Municipal GIS Partners, Inc. 1% $208,901 $2,089
GIS Consortium Shared Initiatives 1% $6,344 $63
Photogrammetric Mapping – 10 quarter sections 1% $0 $0
Utility Field Data Collection 60% $0 $0
Document Scanning Contract 1% $20,000 $200
FAMS-XL Water/Sewer Financial Model Consulting Services 17% $1,500 $255
IT Strategic Plan Project: Esignature Implementation Services 1% $2,400 $24 Work Orders and Permits Implementation Services 1% $76,226 $762
WaterSmart Implementation of Single Sign-on with Munis 17% $12,650 $2,151
WaterSmart Update Munis Billing File for Utility Billing Upgrade 17% $3,000 $510
Performance Metric/Budget Tracking /Dashboard implementation 1% $0 $0
Wiring Contract - Electrical wiring for IT 1% $1,000 $8
Microwave Link Maintenance 1% $4,770 $108
Utility Billing Mail and Bill Print Services 17% $16,500 $2,805
Leak alert mailers thru WaterSmart 17% $2,700 $459
Water Bill Meter Tickets 17% $226 $39
SCADA planning review, repair, and preventative maintenance 10% $45,240 $4,524 Sanitary sewer televising and condition assessment 100% $226,592 $226,592
Preventative maintenance and as-needed repairs for lift stations 27% $53,800 $14,526
TOTAL $255,115
Accounts for the outsourced professional services under the Baxter Woodman contract to perform the services below. The first table shows how services are allocated across funds. The second table shows the detail of what is allocated to the Sanitary Sewer Fund.
Other Professional Services 521290 2020 Budget 2021 Budget $62,674 $255,115
Public Works Outsourced Management 521295 2020 Budget 2021 Budget $30,666 $25,589
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Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Public Works Outsourced Management Fund Allocation Table Corporate
Water
Sanitary
Wholesale Water
Commuter
Glen- TIF
2021 Budget Contract Management (30%) $19,500 (59%) $38,350 (9%) $5,850 (2%) $1,300 - - $65,000
Sod Restoration (10%) $3,588 (80%) $28,715 (5%) $1,796 - (5%) $1,796 - $35,895 General Landscaping (79%) $180,429 (9%) $20,555 - - (3%) $6,852 (9%) $20,555 $228,391 Landscaping & Weed Control (100%) $27,712 - - - - - $27,712
Landscaping Special Projects
(100%) $26,179 - - - - - $26,719
Public Works
Director
(30%) $59,810 (59%) $117,626 (9%) $17,943 (2%)
$3,987 - - $199,366 Water Operator - (80%) $99,860 - (20%)
$24,966 - - $124,826 Total Cost $317,218 $305,106 $25,589 $30,253 $8,648 $20,555 $707,369
Accounts for the cost of labor attorneys for personnel matters and special projects. The 2021 estimate is $3,000 and is allocated to the Corporate Fund (45% or $1,350), Water Fund (43% or $1,290), and Sewer Fund (12% or $360).
The FY 2021 budget of $127,702 for cell phones was projected based on the average FY 2020 expenditures, plus a 2% increase for taxes and account changes. The FY 2010 budget is 6.3% less than the FY 2020 budget due to the reduction in staff use of in-field equipment resulting from smaller staff on-site teams during COVID-19 shelter in place phases. The charges are allocated across funds based on general
technology resource demands shown on the Information Technology Fund Allocation table.
Cell Phone Service
Sewer
Fund Allocation Total Cost Sewer Fund Cost
Cellular service for phones and field computers (Verizon) 1% $116,000 $1,160
Cellular emergency phones and Board Epacket service (AT&T) 1% $10,000 $100
Description Unit Measure Qty Unit Price Total Cost Sanitary Cost
Contract management for routine monthly
maintenance (9% of contract) Monthly 12 $5,417 $65,000 $5,850
Sod restoration services (5% of contract) Hours 180 $199 $35,895 $1,796
Public Works Director (9% of contract) Hours 2,080 $96 $199,366 $17,943
TOTAL $300,261 $25,589
Outside Litigation 521540 2020 Budget 2021 Budget $1,500 $360
Cell Phone Service & Equipment 522115 2020 Budget 2021 Budget $1,354 $1,273
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Cell Phone Service
Sewer Fund Allocation Total Cost Sewer Fund Cost
Payphone service at depot stations (Pacific Telemanagement) 1% $1,270 $13
Wi-Fi maintenance for depot stations (AT&T) 0% $432 $0
TOTAL $127,702 $1,273
The FY 2021 total budget of $2,000 supports the biannual destruction of paper documents after they have been scanned and filed electronically following the approval of the Illinois Department of Archives. The Sewer Fund allocation is 1%, or $20 per the Information Technology Fund Allocation table.
Accounts for 17% or $3,740 of the total postage cost of $22,000 for water/sewer utility bills mailed to Village customers and 10% or $350 of the total postage machine lease of $3,500.
This account includes ongoing software maintenance charges as well as any proposed projects that require
software. Initial purchases of software licensing are competitively bid and awarded and ongoing
maintenance costs are budgeted annually. The major difference between the 2020 and 2021 budgets is the change from a 3-year total maintenance amount for Watersmart to an annual amount. The charges are allocated across funds based on general technology resource demands, updated annually, and summarized below by function. Software that supports a specific function is charged directly to the appropriate account.
For example, utility billing software is charged toward the Water and Sanitary Sewer Funds and the New
World software is offset through Joint Dispatch revenue.
Description
Sewer Fund Allocation Total Cost
Sewer Fund Cost General Software Maintenance 1% $503,717 $5,037 Tyler Utility Billing Interface and CIS 17% $9,679 $1,645
WaterSmart Annual Software Maintenance 17% $21,896 $3,722
FAMS-XL Annual Water/Sewer Financial Model License 17% $3,750 $638
Utility Mgmt Software HD Sensus SAAS Fee (Core & Main) 17% $32,531 $5,530
Performance Metric/Budget Tracking/Dashboard Software 1% $60,000 $0
GovIT Strategic Plan Implemented Projects - Software
Maintenance 1% $13,514 $135
Annual Timekeeping Software Maintenance 1% $12,720 $127
Dispatch Schedule Software Maintenance 1% $3,935 $39
Fire Scheduling Software Maintenance 1% $7,305 $73
TOTAL $16,947
Document Destruction 522120 2020 Budget 2021 Budget $20 $20
Postage 522145 2020 Budget 2021 Budget
$5,280 $4,090
Software Licensing 522160 2020 Budget 2021 Budget
$23,987 $16,947
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The FY 2021 budget for general telephone service, 911 lines, and fiber connection charges for the Village and its Dispatch partners. The budget was projected based on the average FY 2020 expenditures, reduced by savings from renegotiated contracts. The charges are allocated across funds based on general technology
resource demands shown on the Information Technology Fund Allocation table. The 2021 budget of $1,413
represents 1% of the cost of general voice and data services.
Accounts for maintenance costs of Village generators. The 2021 budget is based on a three-year average.
Accounts for gas meter maintenance at the Village’s East and West pumps. This includes the inspection, testing and maintenance of detection units and sensors. Staff estimates the 2021 expenditures will be $300.
Accounts for the hauling of spoil from street sweeping and spoil from street excavations. Based on a three-year average of work, the hauling of spoil is only allocated 10% from the Sanitary Fund. Hauling Fund Allocation table
Hauling of spoil Hauling of spoil - asphalt Hauling from street sweeping Total cost
Corporate (20%) $33,048 $1,102 $21,000 $55,150
Water (70%) $115,668 $3,856 - $119,524
Sanitary (10%) $16,524 $551 - $17,075
2021 Budget $165,240 $5,509 $21,000 $191,749
Description Contractor Unit measure Qty Unit price Total cost Sanitary cost
Hauling of spoil (10%) TBD Tons 600 tons $275 $165,240 $16,524
Hauling of spoil-
asphalt (10%) TBD Tons 27 tons $204 $5,509 $551
TOTAL $170,749 $17,075
Telephone 522170 2020 Budget 2021 Budget
$1,299 $1,413
Building Maintenance 522210 2020 Budget 2021 Budget $3,000 $3,000
Gas Detector Maintenance & Repairs 522240 2020 Budget 2021 Budget $500 $300
Public Works Disposal Fees 524040 2020 Budget 2021 Budget $16,740 $17,075
234
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Accounts for emergency contract assistance for lift station pump repairs. The 2021 budget is based on a three-year average.
Locate Subscription
Accounts for the cost associated with locating underground utilities prior to digging or excavating. The 2021 budget is based on an annual subscription with JULIE locates.
Locate Services Accounts for utility locating services performed by a contractor. The Village utilizes a hybrid model that leverages the value of in-house Public Works staff and outside
contractors through outsourcing to perform typical public
works functions. The estimated annual cost is $36,902 for the Sanitary Fund. This is based on contract costs. Commodities
Asphalt material Accounts for the cost of hot patch ($732) asphalt used to fill potholes in roadways.
Hot patch is a more permanent fix to potholes and requires excavating to address the underlying problem that caused the pothole. Cold patch is used to temporarily fill potholes as a “quick fix.” Below is the
amount of hot patch and cold patch that has been used since 2017:
Sewer Collection System 524045 2020 Budget 2021 Budget $15,000 $15,000
Locates 524046 2020 Budget 2021 Budget $38,291 $38,291
Locates Subscription Fund Allocation table Corporate (10%) $1,389
Water (80%) $11,112
Sanitary (10%) $1,389 2021 Budget $13,890
Locates Services Fund Allocation table
Corporate (20%) $36.902
Water (50%) $92,255
Sanitary (20%) $36,902
Wholesale (10%) $18,450
2021 Budget $184,510
Asphalt 531020 2020 Budget 2021 Budget
$21,464 $20,732
Asphalt Fund Allocation table
Hot patch-
binder
Hot patch -
surface
Cold
patch
Total
cost
Corporate $846 $1,350 $12,096 $14,292
Water $1,692 $2,700 $18,144 $22,536
Sanitary $282 $450 - $732
2021 Budget $2,820 $4,500 $30,240 $37,560
Hot Patch – Surface (10% Sewer)
Tons Unit Cost Total
2017 634 $47 $29,798
2018 585 $54 $31,590 2019 350 $50 $17,500 2020 180 $50 $9,000
2021 90 $50 $4,500
Hot Patch – Binder (10% Sewer)
Tons Unit Cost Total
2017 361 $43 $15,552
2018 390 $50 $19,500 2019 250 $47 $11,750 2020 120 $47 $5,640
2021 60 $47 $2,820
Cold Patch (0% Sewer)
Tons Unit Cost Total
2017 230 $122 $28,060
2018 237 $135 $32,095
2019 200 $144 $28,800 2020 210 $144 $30,240 2021 210 $144 $30,240
235
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Asphalt repair services Accounts for asphalt repair services performed by a contractor.
The Village utilizes a hybrid model that leverages the value of in-house Public Works staff and outside contractors through outsourcing to perform typical public works functions. This work includes the contractor purchasing asphalt and repair roads that are requested by Village staff. The estimated annual
cost is $20,000 for the Sanitary Fund.
Accounts for the purchase of concrete for repairs to public property. Concrete Repair Fund Allocation Table
Corporate (60%) Water (32%) Sanitary (3%) Commuter (5%) 2020 Budget
Sidewalk $82,999 $44,265 $4,150 $6,917 $138,331
Curb $24,219 $12,917 $1,210 $2,018 $40,365
Driveway $7,056 $3,763 $353 $588 $11,760
Pavement Patch $67,200 $35,839 $3,360 $5,599 $112,000
Utility
Restoration
$60,480 $32,256 $3,024 $5,040 $100,800
Total $241,954 $129,041 $12,097 $20,162 $403,256
Staff has developed a twelve-year program to repair and maintain sidewalks and curbs within the Village’s limits. Starting in 2020, Public Works staff will begin surveying section 1 for sidewalk and curb repair. This program will result in decrease in 2021 but each year will be based on the evaluation of the upcoming section. Staff will continue to repair driveways, pavement patches and utility restorations through work
orders and resident requests.
Asphalt Repair Services Fund Allocation table
Corporate (30%) $60,000
Water (60%) $120,000
Sanitary (10%) $20,000
2021 Budget $200,000
Concrete 531021 2020 Budget 2021 Budget
$14,401 $12,097
236
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Staff estimates that 5% of all Village sidewalks are deteriorating. Based on the last three-years of service
requests from residents, staff estimates there will be 5,765 sq. feet of sidewalk repair outside of Section 2.
Staff estimates that 1% of all Village curbs are deteriorating. Based on the last three-years of service
requests from residents, staff estimates there will be 412 feet of curb repair outside of Section 2.
Based on the last three years of resident requests and work orders submitted, staff estimates the following projects for Driveway repair, Pavement patch and Utility restoration repair:
Driveway Repair
Program Type Unit Measure Quantity Unit Price Total
Resident request Square yard 206 $57.12 $11,760
Sidewalk Repair
Program Type Unit Measure Quantity Unit Price Total
Section-based Square feet 16,383 $6.12 $103,051
Resident request Square feet 5,765 $6.12 $35,280
TOTAL $138,331
Curb Repair
Program Type Unit Measure Quantity Unit Price Total
Section-based Linear feet 1,347 $22.95 $30,915
Resident request Linear feet 412 $22.95 $9,450
TOTAL $40,365
237
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Pavement Patch
Program Type Unit Measure Quantity Unit Price Total
Resident request Square yard 1,830 $61.20 $112,000
Utility Restoration Repair
Program Type Unit Measure Quantity Unit Price Total
Resident request Square feet 16,471 $6.12 $100,800
Accounts for battery backup uninterruptible power supply (UPS) batteries for computer equipment which provides power in a main power failure. The budget is based on replacing one larger unit per year. The
2021 Water Fund budget represents 1% of the $13,200 total budget. This account was not previously in the Sewer Fund budget
Accounts for maintenance and supplies for copiers and plotters. The 2021 Sewer budget represents 1% of the $31,750 total budget; this account was not previously in the Sewer budget.
This account includes expenditures for extended warranties and maintenance agreements for network hardware (servers, data storage devices, routers, and wireless access points), audio visual video equipment, and Kronos Time Clocks. The FY 2021 budget increase over 2020 is primarily due to the addition of
maintenance agreements related to the new Village microwave network.
Accounts for aggregate delivery services for limestone material (CA-7) which is used for property
restorations.
Batteries (Specialized) 531030 2020 Budget 2021 Budget
$0 $132
Computer/Printer/Copier Toner 531070 2020 Budget 2021 Budget $440 $318
Electronic Equipment & Supplies 531080 2020 Budget 2021 Budget $740 $1,003
Limestone (CA-7) 531135 2020 Budget 2021 Budget
$6,846 $6,846
Limestone Fund Allocation
Corporate (10%) $6,846
Water (80%) $54,768
Sanitary (10%) $6,846
2021 Budget $68,460
Limestone Purchases
Tons used Unit price
2016 4,544 $18.40 2017 3,518 $18.87
2018 4,259 $19.17
2019 4,250 $16.30 2020 4,200 $16.30
2021 4,200 $16.30
238
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Accounts for topsoil and sand used for clean fill for property restorations related to sewer jobs. Services are bid jointly through the Municipal Partnering Initiative.
Accounts for a portion of the cost of natural gas for pump station facilities. The 2021 budget is based on a three-year average.
Accounts for supplies for maintenance of facilities such as sewer couplings, manhole flat tops, adjusting rings and various other small supplies. The 2021 budget is based on a three-year average.
Accounts for the cost of renting tools and equipment as needed to support Public Works operations. Staff does not anticpate and expenditures from this account in 2021.
Accounts for cost of safety upgrades, supplies, or minor repairs based on the Safety Committee recommendations. This account is used for first aid kits and supplies, gloves, protective eyewear,
disinfectant supplies, barricades, traffic cones, and high visibility safety vests. The 2021 budget is based on a three-year average.
Topsoil 531136 2020 Budget 2021 Budget $1,520 $1,535
Topsoil Purchases 21-ton truckload used Unit price Total Price
2016 40 $360 $14,400
2017 41 $372.30 $15,264
2018 35 $378.26 $13,239 2019 38 $400 $15,200
2020 38 $400 $15,200
2021 38 $404 $15,352
Topsoil Fund Allocation
Fund Amount
Corporate (10%) $1,535
Water (80%) $12,282
Sanitary (10%) $1,535
2021 Budget $15,352
Natural Gas 531145 2020 Budget 2021 Budget $5,000 $4,000
Operational Supplies 531155 2020 Budget 2021 Budget $16,200 $14,200
Rentals 531200 2020 Budget 2021 Budget
$500 $0
Safety Equipment 531205 2020 Budget 2021 Budget
$2,000 $1,300
239
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Accounts for electricity for Village street lights and lift stations. The 2021 budget is based on a three-year average. Other Charges
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank in a draw-loan in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water System. Principal and interest payments are allocated 90% to the Water Fund and 10% to the Sewer
Fund. Interest payments are made in June and December on a semi-annual basis each year. Interest on the
loan is 2% of the loan balance at the beginning of the year. The total 2021 budget amount is $91,577 with the Sewer Fund allocation being $9,158.
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank in a draw-loan in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water System. This is a Bank Qualified Tax Exempt loan and the Village has drawn a total of $6,876,024.
The remaining amount will not be drawn. The principal payment is made in November on an annual basis
each year. Principal and interest payments are allocated 90% to the Water Fund and 10% to the Sewer Fund. The total 2021 budget amount is $1,031,392 with the Sewer Fund allocation being $103,139. Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and equipment used by the Sewer Fund. The total equipment value and replacement cycles are reviewed and updated annually.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major repairs and replacement of Village building components.
Electricity 531235 2020 Budget 2021 Budget $15,000 $9,500
Loan Interest 540031 2020 Budget 2021 Budget $10,845 $9.158
Loan Principal 540225 2020 Budget 2021 Budget $84,387 $103,139
CERF Charges 560010 2020 Budget 2021 Budget $24,827 $24,827
FRRF Charges 560040 2020 Budget 2021 Budget
$29,307 $29,307
240
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Accounts for the portion of the Village’s general liability insurance costs allocated to the Sewer Fund.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Sewer Fund vehicles.
Accounts for the portion of the worker’s compensation insurance costs allocated to the Sewer Fund. Capital Projects
Accounts for the capital project expenditures allocated to the Sewer Fund. The 2021 budget includes design
services, road resurfacing program, road reconstruction projects, sanitary sewer projects, and water system
projects.
Design Services Sewer Fund Cost
CIP Core Design (B&W) $116,282
Inspectional Services(B&W) $94,633 Total Design Services $210,915
Road Resurfacing Program (The Road Resurfacing includes sanitary and storm sewers replacement/lining as part of the road resurfacing program. The Road Resurfacing includes the following work: curb removal and replacement, underground utility replacement/repairs, sidewalk replacement, roadway base repair if needed,
removal and placement of new asphalt pavement, and landscape restoration. Minor Area Repair Strategy – Asphalt (MARS-A), which consists of the resurfacing of partial street sections throughout the Village is included. Minor Area Repair Strategy - Concrete (MARS-C), which consists of the full slab replacement of concrete streets is also
part of this program. Both of these MARS strategies are used to extend the service life of Village roadways until a full resurfacing or reconstruction can be completed).
Wilmette Avenue (West End to Long Road) $32,000
Saratoga Lane (Monterey Drive to Kittyhawk Lane) $8,000
Cabot Lane (Saratoga Lane to Monterey Drive) $4,000
Monterey Drive (West Lake Avenue to Independence Avenue) $11,000
Westleigh Drive South Circle (Westleigh Drive South Circle to Waukegan Road) $7,000 Summit Drive (Westleigh Drive South Circle to Aberdeen Drive) $8,000
Aberdeen Drive (Summit Drive to Summit Drive) $4,000
Brush Hill Lane (Summit Drive to Westleigh Drive) $3,000 Fir Street (Shermer Road to East Cul-De-Sac) $5,000
General Liability Insurance 560070 2020 Budget 2021 Budget $27,858 $35,743
MERF Charges 560090 2020 Budget 2021 Budget $32,932 $38,923
Risk Management Fixed Charges 560100 2020 Budget 2021 Budget $19,804 $24,496
Capital Projects 572020 & 572021 2020 Budget 2021 Budget
$1,638,225 $1,883,877
241
Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund
Hill Circle (Central Road to North Cul-De-Sac) $4,000
Sumac Circle (West Cul-De-Sac to East Cul-De-Sac) $4,000
Cedarwood Lane (Linden Leaf Drive to North Cul-De-Sac) $5,000 Crescent Lane (Potter Road to West Cul-De-Sac) $1,000
Ardmore Avenue (Long Road to West End) $1,000
Dale Street (Long Road to West End) $1,000 Total Road Resurfacing Program $98,000
Road Reconstruction Projects (The Road Reconstruction includes sanitary sewer replacement/lining, water main replacement or installation, and storm sewer installation/replacement/lining. The Road Reconstruction
includes the following work: pavement removal, curb removal and replacement or installation, underground utility installation/replacement/repairs, public utility relocations, sidewalk replacement, roadway base repair/replacement, placement of new asphalt pavement, parkway grading, and landscape restoration. Roadway
reconstruction projects will typically reestablish the full-service life for all public components included.) Russet Way (Crestwood Drive to Carousel Drive) $73,000
Juniper Road (Wilmette Avenue to Glenview Road) $198,822
Montgomery Lane, Golf Court, and Cedar Court (Golf Court to McArthur Drive) $35,998 North Glenayre Drive (Glenview Road to North Dead End) $83,000
Pleasant Lane (Waukegan Road to Sunset Ridge) $211,000
Beaver Lane (Wilmette Avenue to North End) $43,000
Surrey Lane (Central Road to Glenview Road) $79,000
Forestview Lane (Surrey Lane to West End) $26,000
Barton Court (Surrey Lane to West End) $26,000
Total Road Reconstruction Projects $775,820
Sanitary Sewer Projects (This project will televise sections of sanitary sewer throughout the Village to assist
in prioritizing future capital improvement projects within the road resurfacing and reconstruction programs.
Sanitary sewer lining is a rehabilitation program that lines sewers via trenchless method, without requiring excavating and extends the life and performance of the sewer. As recommended by the Flood Risk Reduction
Program, and approved by the Village Board, conversion from gravity to overhead sanitary services will be
supported by this cost-sharing program. The Village will pay 50%, up to $7,500, per property. Sanitary Sewer TV Inspections (review & report) $112,600
Sanitary Sewer and Manhole Lining $299,220
Cost Sharing Program - Overhead Sanitary Conversion $40,000
Total Sanitary Sewer Projects $451,820
Water System Projects (As part of the Water Main Study and pipe condition and age the following projects
were recommended for replacement or upgrade of the water main system. The projects include the following work:
pavement removal, curb removal and replacement as needed, water main replacement or installation, other utility repair or replacement (storm and sanitary sewers), public utility relocations as needed, sidewalk replacement, roadway base repair/replacement, placement of new asphalt pavement, parkway grading, and landscape
restoration.) Strawberry Lane (Maple Leaf Drive to Winnetka Road) $110,200
Glenview Road (Pfingsten Road to Milwaukee Avenue) $31,000
Larch Avenue (Maple Street to East End) $26,000
Total Water System Projects $167,200
Total Sanitary Sewer Capital Projects $1,703,755
242
Village of Glenview, IL - 2021 Budget Wholesale Water Fund
Wholesale Water Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Charges For Services 2,283,297 3,868,458 4,302,162 6,241,615 2,373,157
Investment Income 6,350 9,000 7,000 4,000 (5,000)
Other Revenues 3,266 - - - -
Total Revenues 2,292,913 3,877,458 4,309,162 6,245,615 2,368,157
Expenditures
Personnel 119,997 121,177 116,499 125,479 4,302
Contractual 1,215,778 2,241,833 2,179,181 3,107,619 865,786
Commodities 10,233 57,713 54,713 105,426 47,713
Other Charges 62,816 - - - -
Interfund Charges 19,289 20,673 20,673 28,033 7,360
Transfers Out 881,334 1,149,974 1,149,974 1,532,215 382,241
Total Expenditures 2,309,448 3,591,370 3,521,040 4,898,772 1,307,402
Surplus/(Deficit)(16,534) 286,088 788,122 1,346,843 1,060,755
Ending Cash and Investments 866,735 1,152,823 1,654,857 3,001,700 1,848,877
Wholesale Water Fund Summary
243
Village of Glenview, IL - 2021 Budget Wholesale Water Fund
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Charges For Services
440105 - Water Charges 2,283,297 3,868,458 4,302,162 6,241,615 2,373,157
Total Charges For Services 2,283,297 3,868,458 4,302,162 6,241,615 2,373,157
Investment Income
460120 - Interest-Investment 6,350 9,000 7,000 4,000 (5,000)
Total Investment Income 6,350 9,000 7,000 4,000 (5,000)
Other Revenues
470999 - Miscellaneous Revenue 3,266 - - - -
Total Other Revenues 3,266 - - - -
Total Wholesale Water Fund Revenues 2,292,913 3,877,458 4,309,162 6,245,615 2,368,157
Wholesale Water Fund Revenue Line Item Budget
244
Village of Glenview, Il - 2021 Budget Wholesale Water Fund
Wholesale Water Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 83,822 83,175 79,383 85,110 1,935
511120 - Part Time Salaries 114 - - 1,166 1,166
511130 - Temporary/Seasonal Salaries - - - - -
511210 - Overtime Salaries 6,425 5,800 5,800 5,500 (300)
511240 - Longevity Pay 940 943 943 927 (16)
512110 - Deferred Comp 400 409 418 423 14
512120 - Auto Allowance 434 432 439 432 -
514110 - FICA Payments 6,224 6,551 6,060 6,755 204
514210 - IMRF Payments 8,866 11,084 10,673 10,979 (105)
514213 - GASB 75 OPEB Expense (2,931) - - - -
514410 - Health Insurance 15,703 12,783 12,783 14,187 1,404
Total Personnel 119,997 121,177 116,499 125,479 4,302
Contractual
521140 - Audit Services 860 786 743 1,646 860
521205 - Finance & Accounting Services 17,392 17,990 17,559 35,833 17,843
521290 - Other Professional Service - 120,300 119,800 132,418 12,118
521295 - PW Outsourced Svcs & Contract Mgmt 20,807 28,668 28,667 30,253 1,585
522210 - Building Maintenance - 300 - - (300)
522240 - Gas Detector Maintenance 193 500 300 300 (200)
524046 - Locates - 18,451 18,451 18,451 -
524060 - Supply And Metering - 1,800 1,400 1,500 (300)
524075 - Water Purchases 1,175,733 2,052,038 1,991,861 2,886,818 834,780
524080 - Pump Station Operations 793 1,000 400 400 (600)
Total Contractual 1,215,778 2,241,833 2,179,181 3,107,619 865,786
Commodities
531155 - Operational Supplies 7 500 250 250 (250)
531200 - Rentals - 250 - 250 -
531205 - Safety Equipment - 500 - - (500)
531235 - Electricity 10,226 56,463 54,463 104,926 48,463
Total Commodities 10,233 57,713 54,713 105,426 47,713
Other Charges
540110 - Depreciation 62,816 - - - -
Total Other Charges 62,816 - - - -
Interfund Charges
560040 - FRRF Charges 5,004 4,244 4,244 4,244 -
560070 - General Liability Insurance 9,915 10,726 10,726 16,414 5,688
560100 - Risk Management Fixed Charges 4,370 5,703 5,703 7,375 1,672
Total Interfund Charges 19,289 20,673 20,673 28,033 7,360
Transfers Out
590100 - Transfer to Corporate Fund 325,000 325,000 325,000 325,000 -
590410 - Transfer to Capital Projects Fund 556,334 573,024 573,024 590,215 17,191
590510 - Transfer to Water Fund - 251,950 251,950 617,000 365,050
Total Transfers Out 881,334 1,149,974 1,149,974 1,532,215 382,241
Wholesale Water Fund Total 2,309,448 3,591,370 3,521,040 4,898,772 1,307,402
Wholesale Water Fund Expenditure Line Item Budget
245
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Wholesale Water Fund
The Wholesale Water Fund is an enterprise fund which means the fund operates as an independent business with revenues, fully funded expenses, transfers, and financial results. This fund is used to account for the revenue and expense activities associated with the purchase of water from the Village of Wilmette for sale to
other water systems.
Revenues
Charges for Services
Accounts for the sale and delivery of Lake Michigan water to Aqua, Illinois American Water Company (IAWC) and the Village of Golf. The Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of Wilmette for a current rate
of $1.87/1,000 gallons. In July of 2020, upon the commencement of selling water to Aqua, the Wilmette
water purchase rate was reduced by five percent from $1.97/1,000 gallons to the current rate of $1.87/1,000 gallons per the 2014 Second Amendment to the 1987 Water Service Contract between the Village of Wilmette and the Village of Glenview and will become the new base rate for calculating the future bi-annual rate adjustments. In 2021, the water purchase rate from the Village of Wilmette will be increasing
on January 1, 2021. The wholesale rates charged to Aqua, IAWC and the Village of Golf are based on the
terms of each of the water service agreements with the Village. The water service agreements require periodic (monthly for Aqua and IAWC and quarterly for Village of Golf) billing on several components. These components include a purchase water charge, a charge for
maintaining facilities and operations, a return on capital investment, depreciation expense charge and an administrative charge. The billing rates for Aqua, IAWC and the Village of Golf are re-calculated on an annual basis. The budgets for Aqua, IAWC and the Village of Golf is calculated by multiplying the estimated number of
gallons purchased by Aqua, IAWC and the Village of Golf from the Village by the current billing rates. The 2021 estimated number of gallons purchased by Aqua, IAWC and the Village of Golf is 825,315, 581,815 and 22,152, respectively. Aqua’s estimated purchased gallons are based on a combination of estimates received from Aqua combined with the trend of gallons used since June 2020. The IAWC and Village of Golf estimated gallons are based on a two-year average of water gallons purchased. In 2021,
Water Charges of $3,903,740 are budgeted for Aqua, $2,250,660 are budgeted for IAWC, and $87,215 are budgeted for the Village of Golf. The Village of Golf began purchasing their wholesale water from the Village in 2016. The chart below details the number of gallons purchased per year by Aqua, IAWC and the Village of Golf.
Water Charges 440105 2020 Budget 2021 Budget $3,868,458 $6,241,615
246
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
*Aqua is six months in 2020 (July to December) Investment Income
Accounts for interest income for the savings account and the investments of certificates of deposits, treasuries and securities through PMA, Inc. and Illinois Funds. Interest from the Cook County Treasurer (property taxes) is also recorded to this account. Benchmark interest rates have been drastically cut in order to help stimulate the economy in response to COVID-19. As a result, the 2021 budget of $4,000 is lower than the 2020 budget.
Expenditures
Personnel
Accounts for the Wholesale Water Fund’s portion of the salary expense for the full-time positions listed below. The 2021 budget includes a 2.5% merit pay pool for non-union employees and a 2.75% increase for union employees. The 2021 budget has decreased by five positions (three MEOs, one Public Works Superintendent, and one Assistant to the Village Manager). The decrease is offset by allocating a portion
of the salaries of the Facilities Supervisor, the Facilities Technician, and two Management Analyst positions. The responsibilities of the eliminated positions are being absorbed by current staff and/or fulfilled through contractual services.
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
2016 2017 2018 2019 2020 Est.*2021 Est.
Billed Gallons Year-by-Year Comparison
IAWC Aqua Village of Golf
Interest – Investment 460120 2020 Budget 2021 Budget
$9,000 $4,000
Regular Salaries 511110 2020 Budget 2021 Budget $83,175 $85,110
247
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Salary Allocation by Fund
Position Corporate Water
Wholesale
Water
Sanitary
Sewer
Ins. &
Risk FRRF
Village Manager 94% - 6% - - -
(2) Assist. to the Village Manager 40% 30% 5% 5% 15% 5%
Deputy Dir. of Public Works 30% 59% 2% 9% - -
Management Analyst II 30% 59% 2% 9% - -
(2) Management Analyst I 40% 30% 5% 5% 15% 5% Admin. Coordinator 30% 59% 2% 9% - -
(1) PW Supt. 30% 59% 2% 9% - -
(5) PW Supervisors 30% 59% 2% 9% - - (2) Field Inspector 30% 59% 2% 9% - -
Facilities Supervisor 30% 59% 2% 9% - -
Facilities Technician 30% 59% 2% 9% - -
(17) MEO 30% 59% 2% 9% - -
Accounts for 5% of the salary expense of one Administrative Intern. The 2021 budget includes a 2.5%
increase.
Accounts for a portion of the overtime salary expense for non-exempt personnel whose regular salaries are allocated to Wholesale Water. The 2021 budget is based on the Village’s hybrid model that leverages the value of in-house PW staff and outside contractors through outsourcing to perform typical PW functions. This is based on a three-year average.
Accounts for a portion of longevity compensation paid to non-exempt employees. Longevity is paid to Public Works union employees with 7 or more years of service hired prior to 1/1/15 (16 employees) and
non-union non-exempt employees with 7 or more years of service hired prior to 7/17/2012 (8 employees). Longevity amounts are included in union contracts and the employee handbook at a specific point in time and are increased annually based on the annual September change in CPI. The estimated change in CPI is 1.7% based on prior year change. Longevity is allocated across funds in the same proportions as regular salaries.
Accounts for 6% of the deferred compensation given to the Village Manager at 3% of his base salary.
Part Time Salaries 511120 2020 Budget 2021 Budget
$0 $1,166
Overtime Salaries 511210 2020 Budget 2021 Budget $5,800 $5,500
Longevity Pay 511240 2020 Budget 2021 Budget
$943 $927
Deferred Compensation 512110 2020 Budget 2021 Budget
$409 $423
248
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Accounts for a 6% of the auto allowance given to the Village Manager at $7,200.
Accounts for a portion of the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA Wages (salaries, longevity pay, deferred compensation and auto allowance).
Accounts for a portion of the employers share of the Illinois Municipal Retirement Fund (IMRF) pension
contributions. The 2021 employer rate is 11.79% of IMRF wages. The 2021 rate is 3.9% lower than the
2020 rate of 12.27%.
Accounts for a portion the health insurance coverage for eligible participants. The Village offers employees choices between two plans which include an HMO option and a PPO option. Contractual
Audit services were competitively bid in 2017 and a
five-year contract with a five-year extension was
entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). The financial charge for service is calculated by resource demand across funds and updated annually and are shown in the table to the right.
Fund specific accounts are charged for special projects
such as the annual Waukegan/Golf TIF report and The Glen TIF Compliance Report. The FY 2021 continues last year’s new line item detail for GATA1 Audit
1 GATA Grant Accountability and Transparency Act (GATA) became Illinois law in 2014 to establish consistent federal compliance requirements for all grants regardless of the source of funding. GATA sets statewide lifecycle grant management requirements. The new State of Illinois reporting and auditing requirements resulted in additional audit work beginning in FY
Auto Allowance 512120 2020 Budget 2021 Budget $432 $432
FICA Payments 514110 2020 Budget 2021 Budget $6,551 $6,755
IMRF Payments 514210 2020 Budget 2021 Budget
$11,084 $10,979
Health Insurance 514410 2020 Budget 2021 Budget $12,783 $14,187
Audit Services 521140 2020 Budget 2021 Budget
$786 $1,646
Corporate Fund 83.50%
Waukegan/Golf TIF Fund 0.50%
Special Tax Allocation Fund 4.00%
Water Fund 6.00%
Wholesale Water Fund 3.00%
Commuter Parking Fund 1.00%
Sanitary Sewer Fund 2.00%
100.00%
Financial Services Fund Allocation
249
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Services. The total budget for audit services is $62,600, with a $1,646 proposed Wholesale Water Fund FY 2021 budget.
FY 2020 Audit and Related Reporting
Wholesale Water Fund Allocation Total Cost
Wholesale Water Fund Cost
Audit Services (Baker Tilly) 7% $46,950 $1,409
GATA Grant Audit Services (Baker Tilly) 7% $1,750 $53
Single Audit Services/Federal Grant (Baker Tilly) 7% $4,920 $148
State of IL Comptroller’s Report (Baker Tilly) 7% $1,200 $36
Other Post-Employment Benefits Update (Actuary) 0% $4,500 -
Continuing Debt Disclosure Annual Report (Piper Sandler) 0% $1,100 -
TIF Reports (The Glen and Waukegan/Golf) 0% $2,180 -
TOTAL $62,600 $1,646
The Village outsourced financial services to Lauterbach & Amen in 2009. The FY 2021 budget includes comprehensive finance management services provided through 8 full-time staff as well as additional Chief Financial Officer and managerial staff support. The financial charge for service is annually calculated by
resource demand across funds as shown in the Financial Services Fund Allocation table (within the Audit Services description). The greatest amounts of activity is in the Corporate Fund. The remaining 15% represents work effort in the other funds. FY 2021 is proposed as a 0% base contract increase, for a total contract value of $1,194,446 with the Wholesale Water Fund allocation being $35,833.
Accounts for the service fees for outside firms and agencies that support the work of the Wholesale Water Fund. These services are managed by the Public Works department. The 2020 budget included several
Aqua service start-up costs that are not included in the 2021 budget.
Description Unit Measure Qty
Unit
Cost Amount
Repairs to continuity straps and sample testing in the
IAW As-needed 3 $5,000 $15,000
Meter testing for the IAW As-needed N/A $400 $400
Required IEPA sampling (reimbursed by the Village of Golf) Annual 1 $500 $500 SCADA planning review, repair and preventative maintenance (10%) Annual and as-needed 1 $4,524 $4,524
Pump preventative maintenance and as-needed repairs for pump stations (13%) Annual and as-needed 1 $6,994 $6,994
2019 with the FY 2018 audit. These requirements will continue in the future for years the Village needs to conduct grant reporting.
Finance & Accounting Services 521205 2020 Budget 2021 Budget $17,990 $35,833
Other Professional Services 521290 2020 Budget 2021 Budget
$120,300 $132,418
250
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Water Model and Master Plan Update (10%) Contractual agreement 1 $5,000 $5,000
Incremental personnel costs related to Aqua (estimate) As-needed 1 $100,000 $100,000
TOTAL $132,418
Accounts for the outsourced professional services under the Baxter & Woodman contract to perform the services in the tables below. The Village began using Baxter & Woodman for various services in 2010.
Over the years, the services have expanded and/or contracted based on the Village’s needs. The first table shows how services are allocated across funds. The second table shows the detail of what is allocated to the Water Fund. Public Works Outsourced Management Fund Allocation Table
Corporate Water Sanitary Wholesale Water Commuter Glen-TIF 2021 Budget
Contract Management (30%) $19,500 (59%) $38,350 (9%) $5,850 (2%) $1,300 - - $65,000
Sod Restoration (10%)
$3,588 (80%) $28,715 (5%) $1,796 - (5%) $1,796 - $35,895
General
Landscaping
(79%)
$180,429
(9%)
$20,555 - - (3%)
$6,852
(9%)
$20,555 $228,391
Landscaping & Weed Control
(100%) $27,712 - - - - - $27,712
Landscaping Special Projects (100%) $26,179 - - - - - $26,719
Public Works Director
(30%) $59,810 (59%)
$117,626
(9%)
$17,943 (2%) $3,987 - - $199,366
Water Operator - (80%) $99,860 - (20%) $24,966 - - $124,826
Total Cost $317,218 $305,106 $25,589 $30,253 $8,648 $20,555 $707,369
Accounts for general building maintenance for Citizens (1705 Pfingsten Road) and Citizens Meter (1 E. River Road). Staff estimates 2021 expenditures will be $0.
Public Works Outsourced Svcs and Contract Mgmt 521295 2020 Budget 2021 Budget $28,668 $30,253
Description
Unit
Measure Qty
Unit
Price Total cost
Wholesale
Water cost
Contract management for routine monthly
maintenance Monthly 12 $5,417 $65,000 $1,300
Public Works Director (2% of contract) Hours 2,080 $96 $199,366 $3,987
Water Operator (20% of contract) Hours 1,200 $104 $124,826 $24,966
TOTAL $389,192 $30,253
Building Maintenance 522210 2020 Budget 2021 Budget $300 $0
251
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Accounts for air monitor maintenance and repairs, including inspection, testing and maintenance of detection units and sensors. The 2021 budget is based on the three-year average.
Locate Services Accounts for utility locating services performed by a contractor. The Village utilizes a hybrid model that leverages the value of in-house Public Works staff and outside
contractors through outsourcing to perform typical public
works functions. This is the second year that these services are being performed by a contractor. The estimated annual cost is $18,451 for the Wholesale Water Fund.
Accounts for the maintenance and repair services for Village operated large water meters as needed.
Total
Repair service and maintenance of large meters $500
Annual testing of two master meters 1,000
Total $1,500
Accounts for water purchases from the Village of Wilmette for Glenview’s customers. The 2021 estimated number of gallons to be purchased by Aqua, IAWC and the Village of Golf is 825,315, 581,815 and 22,152,
respectively. The estimated gallons for IAWC and the Village of Golf are based on a two-year average of water gallons purchased and the estimate for Aqua is based on recent data provided by Aqua. The 2021 budget of $2,886,818 is calculated by multiplying the estimated number of gallons the Village purchases from the Village of Wilmette by the water purchase rate of $2.02 per gallon.
The current water purchase rate of $1.87 is effective from July 1, 2020 until December 31, 2020. In July of 2020, upon the commencement of selling water to Aqua, the Wilmette water purchase rate was reduced by five percent per the 2014 Second Amendment to the 1987 Water Service Contract between the Village of Wilmette and the Village of Glenview and will become the new base rate for calculating the future bi-annual rate adjustments. This resulted in a reduction in the rate from $1.97 to $1.87. The new rate of $2.02
will be effective from January 1, 2021 to December 31, 2022.
Gas Detector Maintenance 522240 2020 Budget 2021 Budget $500 $300
Locates 524046 2020 Budget 2021 Budget $18,451 $18,451
Locates Services Fund
Allocation table
Corporate (20%) $36.902
Water (50%) $92,255
Sanitary (20%) $36,902
Wholesale (10%) $18,451 2021 Budget $184,510
Supply & Metering 524060 2020 Budget 2021 Budget
$1,800 $1,500
Water Purchases 524075 2020 Budget 2021 Budget
$2,052,038 $2,886,818
252
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Accounts for the annual inspection and evaluation of the system. The 2021 budget is based on a three-year average. Commodities
Accounts for equipment and supplies for water testing. The 2021 budget is based on a three-year average.
Accounts for the cost of renting tools and equipment as needed to support Public Works operations.
Accounts for the purchase of an air monitor device to be used within toxic and oxygen deficient atmospheres. Staff estimates no expenses in 2021.
Accounts for electricity for Citizens (1705 Pfingsten Road) and Citizens Meter (1 E. River Road). These are budgeted at $16,000 based on a three-year average. The 2020 budget included $44,463 of incremental electricity costs related to the sale of water to Aqua. Staff estimates that these electricity costs will be $88,926 in the 2021 budget.
Interfund Charges
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources
for the major repairs and replacement of Village building components.
Accounts for the portion of the property and liability insurance costs allocated to the Wholesale Water Fund.
Pump Station Operations 524080 2020 Budget 2021 Budget $1,000 $400
Operational Supplies 531155 2020 Budget 2021 Budget $500 $250
Rentals 531200 2020 Budget 2021 Budget $250 $250
Safety Equipment 531205 2020 Budget 2021 Budget $500 $0
Electricity 531235 2020 Budget 2021 Budget $56,463 $104,926
FRRF Charges 560040 2020 Budget 2021 Budget
$4,244 $4,244
General Liability Insurance 560070 2020 Budget 2021 Budget $10,726 $16,414
253
Village of Glenview, Illinois – 2021 Budget Glenview Wholesale Water Fund
Accounts for the portion of the worker’s compensation insurance costs allocated to the Wholesale Water Fund.
Transfers Out
Accounts for a transfer of $325,000 to the Corporate Fund.
Accounts for a transfer to the Capital Projects Fund to fund projects that benefit wholesale water customers.
Accounts for a transfer to the Water Fund for the reimbursement of the prorate portion of the shared operating and maintenance costs between the Wholesale Water fund and the Water Fund related to the sale
of water.
Risk Management Fixed Charges 560100 2020 Budget 2021 Budget
$5,703 $7,375
Transfer to Corporate Fund 590100 2020 Budget 2021 Budget
$325,000 $325,000
Transfer to Capital Projects Fund 590410 2020 Budget 2021 Budget
$573,024 $590,215
Transfer to Water Fund 590410 2020 Budget 2021 Budget
$251,950 $617,000
254
Village of Glenview, Illinois - 2021 Budget Commuter Parking Fund Summary
Commuter Parking Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Charges For Services 686,160 658,897 221,910 210,940 (447,957)
Investment Income 42,430 29,600 33,300 17,900 (11,700)
Other Revenues 2,651 - - - -
Total Revenues 731,241 688,497 255,210 228,840 (459,657)
Expenditures
Personnel 87,847 89,599 87,919 68,586 (21,013)
Contractual 269,408 456,611 192,463 197,576 (259,035)
Commodities 23,193 70,074 48,318 58,560 (11,514)
Other Charges 84,979 - - - -
Capital Outlay (76,800) - - - -
Interfund Charges 260,914 249,101 249,101 247,938 (1,163)
Capital Projects - - - - -
Transfers Out - - - - -
Total Expenditures 649,542 865,385 577,801 572,660 (292,725)
Surplus/(Deficit)81,699 (176,888) (322,591) (343,820) (166,932)
Ending Cash and Investments 1,752,700 1,575,812 1,430,109 1,086,289 (489,523)
Commuter Parking Fund Summary
255
Village of Glenview, Illinois - 2021 Budget Commuter Parking Fund
Revenues
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Charges For Services
440310 - Parking Meter Fees 262,894 254,589 83,083 79,750 (174,839)
440320 - Commuter Parking Permits 416,086 396,748 131,267 123,630 (273,118)
440520 - Vendor Lease Rental 7,180 7,560 7,560 7,560 -
Total Charges For Services 686,160 658,897 221,910 210,940 (447,957)
Investment Income
460110 - Interest-Savings 6,456 4,000 3,300 2,400 (1,600)
460120 - Interest-Investment 35,974 25,600 30,000 15,500 (10,100)
Total Investment Income 42,430 29,600 33,300 17,900 (11,700)
Other Revenues
470999 - Miscellaneous Revenues 2,651 - - - -
Total Investment Income 2,651 - - - -
Total Commuter Parking Fund Revenues 731,241 688,497 255,210 228,840 (459,657)
Commuter Parking Fund Revenue Line Item Budget
256
Village of Glenview, Illinois - 2021 Budget Commuter Parking Fund
Commuter Parking Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Personnel
511110 - Regular Salaries 57,395 55,061 57,775 44,161 (10,900)
511120 - Part Time Salaries 10,106 12,576 8,575 7,321 (5,255)
511210 - Overtime Salaries 1,257 465 473 465 -
511240 - Longevity Pay 238 243 243 174 (69)
512110 - Deferred Comp 24 52 53 13 (39)
512120 - Auto Allowance 28 60 61 30 (30)
514110 - FICA Payments 5,092 5,207 4,953 3,991 (1,216)
514210 - IMRF Payments 6,505 8,392 8,243 5,896 (2,496)
514213 - GASB 75 OPEB Expense (361) - - - -
514410 - Health Insurance 7,562 7,543 7,543 6,535 (1,008)
Total Personnel 87,847 89,599 87,919 68,586 (21,013)
Contractual
521140 - Audit Services 483 525 496 549 24
521150 - Bank Service Charges 4,783 4,400 4,400 4,500 100
521205 - Finance & Accounting Services 11,595 11,993 11,706 11,944 (49)
521215 - Information Technology Services 4,012 5,182 5,014 5,588 406
521290 - Other Professional Service 1,665 2,193 2,353 2,446 253
521295 - Consolidated Contract Expenses 17,470 9,513 9,513 8,648 (865)
522115 - Cell Phone Service & Equipment 971 1,448 1,448 1,387 (61)
522120 - Document Destruction - 15 15 15 -
522145 - Postage 1,350 1,400 1,400 1,400 -
522155 - Rentals 7,714 8,000 7,830 8,000 -
522160 - Software Licensing 10,600 12,097 3,713 11,739 (358)
522170 - Telephone 1,071 975 975 1,061 86
522210 - Building Maintenance 39,958 24,000 24,000 24,000 -
522215 - Building Repairs 2,349 235,011 3,500 5,000 (230,011)
522225 - Electrical Repairs - 1,000 1,000 1,000 -
522230 - Equipment Maintenance 10,880 11,000 11,000 11,000 -
522245 - Grounds Maintenance 76,800 11,500 11,500 8,700 (2,800)
522260 - Mechanical Repairs 443 1,000 1,000 1,000 -
522280 - Roadways Maintenance 2,370 5,000 5,000 5,000 -
522285 - Snow And Ice Maintenance 74,893 110,359 86,600 84,600 (25,759)
Total Contractual 269,408 456,611 192,463 197,576 (259,035)
Commodities
531021 - Concrete - 24,002 20,000 20,162 (3,840)
531030 - Batteries ( Specialized)- - 24 99 99
531070 - Computer/Printer/Copier Toner - 331 245 239 (92)
531080 - Electronic Eqpt & Supplies - 141 449 460 319
531125 - Janitorial Supplies 16 1,000 1,000 1,000 -
531145 - Natural Gas 4,352 6,000 6,000 6,000 -
531155 - Operational Supplies 1,250 5,000 4,000 4,000 (1,000)
531235 - Electricity 16,109 32,000 15,000 25,000 (7,000)
535050 - Other Supplies/Tools 1,467 1,600 1,600 1,600 -
Total Commodities 23,193 70,074 48,318 58,560 (11,514)
Other Charges
540110 - Depreciation 84,979 - - - -
Total Other Charges 84,979 - - - -
Commuter Parking Fund Expenditure Line Item Budget
257
Village of Glenview, Illinois - 2021 Budget Commuter Parking Fund
Commuter Parking Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Capital Outlay -
550040 - Building Improvements (76,800) - - - -
Total Capital Outlay (76,800) - - - -
Interfund Charges
560010 - CERF Charges 13,791 11,515 11,515 11,515 -
560040 - FRRF Charges 238,284 229,733 229,733 229,733 -
560070 - General Liability Insurance 7,274 6,545 6,545 5,654 (891)
560100 - Risk Management Fixed Charges 1,565 1,308 1,308 1,036 (272)
Total Interfund Charges 260,914 249,101 249,101 247,938 (1,163)
Commuter Parking Fund Total 649,542 865,385 577,801 572,660 (292,725)
258
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Commuter Parking Fund
The Commuter Parking Fund (“Commuter Fund”) is an enterprise fund which means the fund operates as an independent business with revenues generated by the business, fully funding expenses, transfers and financial results. These funds are used to account for the operations associated with the two commuter parking
lots, stations, and platforms downtown and at the Glen. 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.
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.
Revenues
Charges for Services
Accounts for the fees collected at parking meters in the commuter parking lots. Daily fee parking is available at a cost of $2 per day. Overnight parking for multiple days is available only at the downtown station in designated spaces at a cost of $2 per day. The 2021 budget is based on a significant decrease in
parking fees due to the COVID-19 pandemic. In 2020, there has been a 70% decrease in revenues. Staff
anticipates a slight increase from COVID-19 figures but still significantly less since many commuters are working from home.
Accounts for permit parking at the downtown station and The Glen station and parking fines. Permit costs vary depending on whether you live in incorporated Glenview – the annual and semi-annual cost for residents is $150 and $300, respectively, and non-residents is $200 and $400, respectively. The 2021 budget
is based on a significant decrease in parking permit sales due to the COVID-19 pandemic. In 2020, there
has been a 70% decrease in revenues. Staff will explore other options such as monthly permit options and discounted permits to better align with the changes in customer needs.
Parking Meter Fees 440310 2020 Budget 2021 Budget $254,589 $79,750
Commuter Parking Permits 440320 2020 Budget 2021 Budget $396,748 $123,630
259
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Accounts for the quarterly rental payments received from vendors located in the commuter train stations. The current vendor at the downtown commuter train station is Well Dunne LLC and the vendor at the Glen of North Glenview commuter train station is Lucy and Timothy Burke’s TLC Café. There is no rent increase anticipated in 2021.
Investment Income
Accounts for interest income from the Village’s savings accounts at Glenview State Bank. The revenue from this account is dependent on short-term interest rates and investable funds. Based on the anticipated interest rates and investable funds, the Village’s budget is $2,400.
Accounts for interest income for the savings account and the investments of certificates of deposits,
treasuries and securities through PMA, Inc. Benchmark interest rates have been drastically cut in order to
help stimulate the economy in response to COVID-19. As a result, the 2021 budget of $15,500 is lower than the 2020 budget. Expenditures
Personnel
Accounts for the portion of the salary expense for the full-time positions listed below allocated to the
Commuter Fund. The 2021 budget includes a 2.5% increase for all positions. The salary allocation for the
Police Records Supervisor, Administrative Coordinator, and the Records Coordinator was reduced from 15% to 10% based on less time being spent on Commuter related tasks. Salary Allocation by Fund
Position Corporate STAF Waukegan/ Golf TIF Water Sewer Commuter
Dir. of Admin. Serv. 80% - 15% 15% 4% 1%
Deputy Dir. of Admin Serv. 58% 30% 5% 3% 1% 3% Police Records Supervisor 90% - - - - 10%
Administrative Coordinator 90% - - - - 10%
Records Coordinator 90% - - - - 10%
(2) Public Service Officer 90% - - - - 10%
Vendor Lease Rental 440520 2020 Budget 2021 Budget $7,560 $7,560
Interest – Savings 460110 2020 Budget 2021 Budget
$4,000 $2,400
Interest – Investment 460120 2020 Budget 2021 Budget
$25,600 $15,500
Regular Salaries 511110 2020 Budget 2021 Budget
$55,061 $44,161
260
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Accounts for a portion (10%) of the salary expense for the three part-time Customer Service Representatives. The 2021 budget includes a 2.5% cost of living adjustment (COLA). The 2021 budget is less than the 2020 budget due to reducing the allocation to Commuter from 15% to 10% combined with
changes to hours.
Accounts for 10% of the overtime salary expense for the Administrative Coordinator and the Records
Coordinator. The 2021 budget is based on an average of 2 hours per month when necessary for coverage, deadlines, or administrative court.
Accounts for a portion of longevity compensation paid to non-exempt employees. Longevity is paid to non-union non-exempt employees with 7 or more years of service hired prior to 7/17/2012 (1 employee). Longevity amounts are included in union contracts and the employee handbook at a specific point in time
and are increased annually based on the annual September change in CPI. The estimated change in CPI is
1.7% based on the prior years. Longevity is allocated across funds in the same proportions as regular salaries.
Accounts for the same portion of deferred compensation as the regular salary allocation for the Director of Administrative Services at 3% of base salary per the employee handbook.
Accounts for the same portion of the auto allowance as the regular salary allocation for the Director of Administrative Services at $6,000 per the employee handbook.
Accounts for a portion of the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA Wages (salaries, longevity pay, deferred compensation and auto allowance).
Part-Time Salaries 511120 2020 Budget 2021 Budget
$12,576 $7,321
Overtime Salaries 511210 2020 Budget 2021 Budget
$465 $465
Longevity Pay 511240 2020 Budget 2021 Budget $243 $174
Deferred Compensation 512110 2020 Budget 2021 Budget $52 $13
Auto Allowance 512120 2020 Budget 2021 Budget
$60 $30
FICA Payments 514110 2020 Budget 2021 Budget
$5,207 $3,991
261
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Accounts for the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension Contributions related to the salaries, longevity, and deferred compensation. The 2021 employer rate is 11.79% of IMRF
wages. The 2021 rate is 3.9% lower than the 2020 rate of 12.27%.
Accounts for a portion the health insurance coverage for eligible participants. The Village offers employees choices between two plans which include an HMO option and a PPO option. Contractual
Audit services were competitively bid in 2017 and a five-year contract with a five-year extension was
entered into with Baker Tilly Virchow Krause, LLP
(“Baker Tilly”). The financial charge for service is calculated by resource demand across funds and updated annually and are shown in the table to the right. Fund specific accounts are charged for special projects
such as the annual TIF reports. The FY 2021 continues
last year’s new line item detail for GATA1 Audit Services. The total budget for audit services is $62,600, with a $549 proposed Commuter Parking Fund FY 2021 budget.
FY 2020 Audit and Related Reporting
Commuter Fund
Allocation
Total
Cost
Commuter
Fund Cost
Audit Services (Baker Tilly) 1% $46,950 $470
GATA Grant Audit Services (Baker Tilly) 1% $1,750 $18
Single Audit Services/Federal Grant (Baker Tilly) 1% $4,920 $49
State of IL Comptroller’s Report (Baker Tilly) 1% $1,200 $12
1 GATA Grant Accountability and Transparency Act (GATA) became Illinois law in 2014 to establish consistent federal
compliance requirements for all grants regardless of the source of funding. GATA sets statewide lifecycle grant management requirements. The new State of Illinois reporting and auditing requirements resulted in additional audit work beginning in FY 2019 with the FY 2018 audit. These requirements will continue in the future for years the Village needs to conduct grant reporting.
IMRF Payments 514210 2020 Budget 2021 Budget
$8,392 $5,896
Health Insurance 514410 2020 Budget 2021 Budget $7,543 $6,535
Audit Services 521140 2020 Budget 2021 Budget
$525 $549
Corporate Fund 83.50%
Waukegan/Golf TIF Fund 0.50%
Special Tax Allocation Fund 4.00%
Water Fund 6.00%
Wholesale Water Fund 3.00%
Commuter Parking Fund 1.00%
Sanitary Sewer Fund 2.00%
100.00%
Financial Services Fund Allocation
262
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Other Post-Employment Benefits Update (Actuary) 0% $4,500 -
Continuing Debt Disclosure Annual Report (Piper Sandler) 0% $1,100 -
TIF Reports (The Glen and Waukegan/Golf) 0% $2,180 -
TOTAL $62,600 $549
The Village engages various methods to provide citizens with a range of payment options for commuter parking permits, building permits, Police p-tickets (which are citations issued for violations of local ordinances),
ambulance billing and other miscellaneous payments, some of which can be offered on-line. An annual transaction receipt analysis of accounts charged to each fund began in 2017 to determine the subsequent years fund allocation. The table to the right shows the outcome of the receipt activity analysis and the
corresponding fund allocations. The Total credit fees are $94,200, of which the Commuter Parking Fund supports 5% or $4,500. For FY 2021, fee increases range from 0-7%.
FY 2021 Bank Service Charges Commuter Fund Allocation Total Cost Commuter Fund Cost
Ambulance credit card fees 0% $1,500 -
American Express 5% $11,000 $550
Credit cards 5% $77,500 $3,875
Vanco check processing 0% $2,700 -
Paypal 5% $1,500 $75
TOTAL $94,200 $4,500
The Village outsourced financial services to Lauterbach & Amen in 2009. The FY 2021 budget includes
comprehensive finance management services provided through 8 full-time staff as well as additional Chief Financial Officer and managerial staff support. The financial charge for service is annually calculated by resource demand across funds as shown in the Financial Services Fund Allocation table (within the Audit Services description). The greatest amounts of activity is in the Corporate Fund. The remaining 15%
represents work effort in the other funds. FY 2021 is proposed as a 0% base contract increase, for a total
contract value of $1,194,446 with the Commuter Parking Fund allocation being $11,944.
Bank Service Charges 521150 2020 Budget 2021 Budget $4,400 $4,500
Finance & Accounting Services 521205 2020 Budget 2021 Budget
$11,993 $11,944
Credit CardsChecks Ambulance Fees
Corporate Fund 17%100%
Water Fund 65% 83%
Sanitary Sewer Fund 13% 17%
Commuter Parking 5%
Table 3: Fund Allocations
263
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Information technology (IT) functions are supported through contracted services. The primary IT contract is a managed service provider with on-site technical resources during business hours and after hour’s emergency support. The program staffing level is annually
reviewed and allocated across funds based on general technology
resource demands as shown in the table to the right (no change from 2020). The proposed 2021 Budget including the one-time projects is not significantly different than the 2020 Budget due because there was not a service provider transition cost in 2020.
Information Technology
Commuter
Fund Allocation Total Cost
Commuter
Fund Cost
The IT contract was outsourced in three solicitations in 2007,
2013 and 2019. The FY 2021 budget proposes $663,669 for information technology support. The budget anticipates a first phase of transition to a cloud service provider with a total data
center service fee of $20,000, applying the IT funds allocations. One-Time: Also proposed in FY 2021 is a one-time item to
redesign the Village website (which was last updated in 2014) in the total amount of $61,465, applying the IT funds allocations. 0.75% $745,134 $5,588
Accounts for the service fees for outside firms and agencies that support the work of the Commuter Parking Fund. The main variation between the FY 2020 and FY 2021 for the technology portion of the budget due to the completion of the one-time NextGeneration 911 GIS data enhancement project.
Description Allocation% Cost Amount Municipal GIS Partners, Inc. 5% 208,901 $1,567
GIS Consortium Shared Initiatives 5% 6,344 $48
Photogrammetric Mapping – 10 quarter sections 5% 0 $0
Document Scanning Contract 5% 20,000 $150 IT Strategic Plan Project: Esignature Software Implementation 0.75% 2,400 $18
Performance Metric/Budget Tracking /Dashboard implementation 0.75% 0 $0
Wiring Contract - Electrical wiring for IT 0.75% 1,000 $10 Work Orders and Permits Implementation Services 0.75% 76,226 $572
Microwave Link Maintenance 0.75% 4,770 $81
TOTAL $2,446
Information Technology Services 521215 2020 Budget 2021 Budget $5,182 $5,588
Other Professional Services 521290 2020 Budget 2021 Budget
$2,193 $2,446
Corporate Fund 90%
Special Tax Allocation Fund 3.25%
Water Fund 5%
Sanitary Sewer Fund 1%
Commuter Parking Fund 0.75%
100%
Table 4: Technology Fund Allocation
264
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Accounts for the outsourced professional services under the Baxter Woodman contract to perform the Services below. The first table shows how services are allocated across funds. The second table shows the detail of what is allocated to the Commuter Parking Fund. Public Works Outsourced Services & Contract Management Village-Wide Fund Allocation Table
Corporate Water Sanitary
Wholesale
Water Commuter
Glen-
TIF
2021
Budget
Contract Management (30%) $19,500 (59%) $38,350 (9%) $5,850 (2%) $1,300 - - $65,000
Sod Restoration
(10%) $3,588 (80%) $28,715 (5%) $1,796 - (5%) $1,796 - $35,895
General Landscaping (79%) $180,429 (9%) $20,555 - - (3%) $6,852 (9%) $20,555 $228,391 Landscaping & Weed Control (100%) $27,712 - - - - - $27,712
Landscaping Special Projects
(100%) $26,179 - - - - - $26,719
Public Works Director
(30%) $59,810 (59%) $117,626 (9%) $17,943 (2%) $3,987 - - $199,366
Water Operator - (80%)
$99,860 - (20%)
$24,966 - - $124,826
Total Cost $317,218 $305,106 $25,589 $30,253 $8,648 $20,555 $707,369
Public Works Outsourced Services & Contract Management Commuter Fund Detail
The FY 2021 budget of $127,702 for cell phones was projected based on the average FY 2020 expenditures,
plus a 2% increase for taxes and account changes. The FY 2021 budget is 6.3% less than the FY 2020
budget due to the reduction in staff use of in-field equipment resulting from smaller staff on-site teams during COVID-19 shelter in place phases. The charges are allocated across funds based on general technology resource demands shown on the Information Technology Fund Allocation table.
PW Outsourced Services and Contract Mgmt 521295 2020 Budget 2021 Budget $9,513 $8,648
Description Unit Measure Qty Unit Cost Total Cost Commuter Fund Cost Contract management for routine monthly maintenance Monthly 12 $5,417 $65,000 -
Sod restoration services Hourly 180 $199 $35,895 $1,796 General landscape monthly maintenance (mowing, watering, etc.) Monthly 12 $19,033 $228,391 $6,852
Landscaping and weed control for the floodway buyout properties Hourly 200 $139 $27,712 -
Landscaping T*M (special projects) Hourly 144 $186 $26,719 -
Public Works Director Hourly 2,080 $96 $199,366 -
Water Operator Hourly 1,200 $104 $124,826 - TOTAL $707,369 $8,648
Cell Phone Service & Equipment 522115 2020 Budget 2021 Budget
$1,448 $1,387
265
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Cell Phone Service
Commuter Fund Allocation Total Cost Commuter Fund Cost
Cellular service for phones and field computers (Verizon) 0.75% $116,000 $870
Cellular emergency phones and Board Epacket service (AT&T) 0.75% $10,000 $75
Payphone service at depot stations (Pacific Telemanagement) 0.75% $1,270 $10
Wi-Fi maintenance for depot stations (AT&T) 100% $432 $432
TOTAL $127,702 $1,387
The FY 2021 total budget of $2,000 supports the biannual destruction of paper documents after they have
been scanned and filed electronically following the approval of the Illinois Department of Archives. The
Commuter Fund allocation is 0.75%, or $15 per the Information Technology Fund Allocation table.
Accounts for the costs of annual and semi-annual courtesy letters ($950) and parking permits ($450) mailed to customers. Based on previous years, the 2021 budget estimates that approximately 1,800 courtesy letters will be mailed with a postage cost of $0.50. Additionally, approximately 75% of parking permits are mailed at a postage cost of $0.50 per mailing.
Accounts for the Metra easement right-of-way leases at the Downtown Station and the North Glen Station. The 2021 budget of $8,000 is based on an average of the previous three years.
This account includes ongoing software maintenance charges as well as any proposed projects that require
software. Initial purchases of software licensing are competitively bid and awarded and ongoing maintenance costs are budgeted annually. The charges are allocated across funds based on general technology resource demands, updated annually, and summarized below by function. Software that supports a specific function is charged directly to the appropriate account. For example, utility billing software is charged toward the Water and Sanitary Sewer Funds and the New World software is offset
through Joint Dispatch revenue.
Document Destruction 522120 2020 Budget 2021 Budget
$15 $15
Postage 522145 2020 Budget 2021 Budget $1,400 $1,400
Rentals 522155 2020 Budget 2021 Budget
$8,000 $8,000
Software Licensing 522160 2020 Budget 2021 Budget
$12,097 $11,739
266
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Description
Commuter Fund Allocation Total Cost Commuter Fund Cost General Software Maintenance 0.75% 503,717 $3,778 GovIT Strategic Plan Implemented Projects - Software Maintenance 0.75% $13,514 $101 Annual Timekeeping Software Maintenance 0.75% 12,720 $95 Dispatch Schedule Software Maintenance 0.75% 3,935 $30
Fire Scheduling Software Maintenance 0.75% 7,305 $55
Annual Support for Parking Lot Daily Fee Machines 100% $7,680 $7,680
TOTAL $11,739
The FY 2021 budget for general telephone service, 911 lines, and fiber connection charges for the Village and its Dispatch partners. The budget was projected based on the average FY 2020 expenditures, reduced
by savings from renegotiated contracts. The charges are allocated across funds based on general technology
resource demands shown on the Information Technology Fund Allocation table. The FY 2021 total proposed budget for general voice and data services is $141,345 of which 0.75% or $1,061 is allocated to the Commuter Fund.
Accounts for maintenance costs of Village-owned facilities including the Custodial Services contract.
Description Contractor Contract Term Unit Measure Qty Unit Cost Total Cost
Custodial Services (10% of contract) TBD 2020-2022 Monthly 12 $2,000 $24,000
TOTAL $24,000
Accounts for costs associated with Village-owned facility repairs. The 2021 budget of $5,000 is based on an average of the previous three years of expenses.
Accounts for the cost of electrical repairs of facilities. The 2021 budget of $1,000 is based on an average of
the previous three years of expenses.
Telephone 522170 2020 Budget 2021 Budget
$975 $1,061
Building Maintenance 522210 2020 Budget 2021 Budget
$24,000 $24,000
Building Repairs 522215 2020 Budget 2021 Budget
$5,000 $5,000
Electrical Repairs 522225 2020 Budget 2021 Budget
$1,000 $1,000
267
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Accounts for the annual contract for inspection and maintenance of Cale parking machines at both the downtown station and The Glen station.
Accounts for fence repairs and maintenance of damaged fencing and landscaping along the Metra and North Glen platform beds. The 2021 budget amount is based on a three-year average and future expected work.
Accounts for the maintenance and repairs to HVAC equipment, generators, elevators and boilers. Based on a three-year average, staff estimates 2021 expenditures will be $1,000.
Accounts for the contractual agreement for asphalt maintenance, pavement marking services, and hauling and delivery of construction materials. The 2021 budget amount is based on the three-year average.
Accounts for snow plowing and snow removal from the downtown and north glen Metra trains stations and
the rental and installation of temporary snow fencing to secure snow dump in the north commuter lot.
Description Contractor
Contract
Term
Unit
Measure Qty
Unit
Cost Total Cost
Snow Plowing from Train
Stations
Snow
Systems 2019-2022 Monthly 6 $12,667 $73,600
Snow Hauling from
Downtown and North Glen
Metra Train Stations
Snow
Systems 2019-2022 As-
needed 1 $6,000 $6,000
Rental and Installation of
Temporary Snow Fencing N/A N/A As-
needed 1 $5,000 $5,000
TOTAL $84,600
Equipment Maintenance 522230 2020 Budget 2021 Budget $11,000 $11,000
Grounds Maintenance 522245 2020 Budget 2021 Budget $11,500 $8,700
Mechanical Repairs 522260 2020 Budget 2021 Budget
$1,000 $1,000
Roadways Maintenance 522280 2020 Budget 2021 Budget
$5,000 $5,000
Snow & Ice Maintenance 522285 2020 Budget 2021 Budget
$110,359 $84,600
268
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Commodities
Accounts for contractual services to repair and replace concrete related to public property. Concrete Repair Fund Allocation Table
Corporate (60%) Water (32%) Sanitary (3%) Commuter (5%) 2021 Budget Sidewalk $82,999 $44,265 $4,150 $6,917 $138,331
Curb $24,219 $12,917 $1,210 $2,018 $40,365
Driveway $7,056 $3,763 $353 $588 $11,760
Pavement Patch $67,200 $35,839 $3,360 $5,599 $112,000
Utility Restoration $60,480 $32,256 $3,024 $5,040 $100,800
Total $241,954 $129,041 $12,097 $20,162 $403,256
Staff has developed a twelve-year program to repair and maintain sidewalks and curbs within the Village’s
limits. Starting in 2020, Public Works staff will begin surveying section 1 for sidewalk and curb repair.
This program will result in a decrease in 2021 but each year will be based on the evaluation of the upcoming section. Staff will continue to repair driveways, pavement patches and utility restorations through work orders and resident requests.
Staff estimates that 5% of all Village sidewalks are deteriorating. Based on the last three-years of service requests from residents, staff estimates there will be 5,765 sq. feet of sidewalk repair outside of Section 2.
Concrete 531021 2020 Budget 2021 Budget $24,002 $20,162
269
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Staff estimates that 1% of all Village curbs are deteriorating. Based on the last three-years of service
requests from residents, staff estimates there will be 412 feet of curb repair outside of Section 2.
Curb Repair
Program Type Unit Measure Qty Unit Cost Total
Section-based Linear feet 1,347 $22.95 $30,915
Resident request Linear feet 412 $22.95 $9,450
TOTAL $40,365
Based on the last three years of resident requests and work orders submitted, staff estimates the following projects for Driveway repair, Pavement patch and Utility restoration repair: Driveway Repair
Program Type Unit Measure Qty Unit Cost Total
Resident request Square yard 206 $57.12 $11,760
Pavement Patch
Program Type Unit Measure Qty Unit Cost Total
Resident request Square yard 1,830 $61.20 $112,000
Utility Restoration Repair
Program Type Unit Measure Qty Unit Cost Total
Resident request Square feet 16,471 $6.12 $100,800
Accounts for battery backup uninterruptible power supply (UPS) batteries for computer equipment which provides power in a main power failure. The budget is based on replacing one larger unit per year. The 2021 Water Fund budget represents 0.75% of the $13,200 total budget. This account was not previously in the Commuter Fund budget
Accounts for maintenance and supplies for copiers and plotters. The 2021 budget represents 0.75% of the $31,750 total budget; this account was not previously in the Commuter Fund budget.
Sidewalk Repair
Program Type Unit Measure Qty Unit Cost Total
Section-based Square feet 16,383 $6.12 $103,051
Resident request Square feet 5,765 $6.12 $35,280
TOTAL $138,331
Batteries (Specialized) 531030 2020 Budget 2021 Budget $0 $99
Computer/Printer/Copier Toner 531070 2020 Budget 2021 Budget
$331 $239
270
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
This account includes expenditures for extended warranties and maintenance agreements for network hardware (servers, data storage devices, routers, and wireless access points), audio visual video equipment, and Kronos Time Clocks. The FY 2021 Budget increase over 2020 is primarily due to the additional of maintenance agreements related to the new Village microwave network. This account includes 0.75% of
the maintenance costs for cameras and doors at the train stations.
Accounts for janitorial supplies required to maintain safety and hygienic standards in public facilities. The 2021 budget of $1,000 is based on an average of the previous three years of expenses.
Accounts for a portion of the cost of natural gas for pump station facilities. Based on a three-year average, staff estimates the 2021 expenditures will be $6,000.
Accounts for supplies for maintenance of facilities such as lighting fixtures in the commuter parking lots. Based on a three-year average, staff estimates the 2021 expenditures will be $4,000.
Accounts for electricity at Village-owned facilities. Staff projects the annual budget based on a three-year
average of $25,000.
Accounts for supplies, small tools, and commuter parking permits. The budget of $1,600 is based on historical expenditures in this account.
Electronic Equipment & Supplies 531080 2020 Budget 2021 Budget $141 $460
Janitorial Supplies 531125 2020 Budget 2021 Budget $1,000 $1,000
Natural Gas 531145 2020 Budget 2021 Budget $6,000 $6,000
Operational Supplies 531155 2020 Budget 2021 Budget
$5,000 $4,000
Electricity 531235 2020 Budget 2021 Budget
$32,000 $25,000
Other Supplies/Tools 535050 2020 Budget 2021 Budget
$1,600 $1,600
271
Village of Glenview, Illinois – 2021 Budget Commuter Parking Fund
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of
vehicles and equipment used by the Commuter Parking Fund. The total equipment value and replacement cycles are reviewed and updated annually.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major repairs and replacement of Village building components.
Accounts for the portion of the property and liability insurance costs allocated to the Commuter Parking Fund.
Accounts for the portion of the worker’s compensation insurance costs allocated to the Commuter Parking Fund.
CERF Charges 560010 2020 Budget 2021 Budget
$11,515 $11,515
FRRF Charges 560040 2020 Budget 2021 Budget $229,733 $229,733
General Liability Insurance 560070 2020 Budget 2021 Budget
$6,545 $5,654
Risk Management Fixed Charges 560100 2020 Budget 2021 Budget
$1,308 $1,036
272
Village of Glenview, IL – 2021 Budget Capital Projects Fund
Capital Projects Fund
This fund accounts for the expenditures related to capital improvement projects for most governmental
funds. Revenues typically include transfers from other funds for their respective projects, grants, and can
include bond proceeds when applicable. Expenditures for capital projects of Enterprise Funds and the
Motor Fuel Tax Fund are shown within those funds.
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. The fund may
end any given year with a fund balance, as these proceeds are not always spent in the year received but are
typically assigned to a previously approved project that will be completed in a subsequent year.
The 2021 revenue budget includes the on-going transfer from Corporate Fund of $6,500,000 to support the
annual CIP. The Capital Projects Fund has $11,349,247 in expenditures for the 2021 budget which includes
$9,290,461 for 2021 projects and $2,058,786 for prior years’ projects. These projects are primarily road
reconstruction, including underground infrastructure improvements, road resurfacings, stormwater and
special projects, and related design and project management supporting the CIP. A list of capital projects
is included within the CIP section of this document.
Capital Projects Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Intergovernmental 671,615 629,000 1,067,694 927,043 298,043
Investment Income 35,333 29,000 24,000 10,000 (19,000)
Other Revenues 58,665 ‐ 100,000 ‐ ‐
SSA Contribution ‐ 882,000 882,000 273,200 (608,800)
Transfers In 11,306,334 12,573,024 10,573,024 8,090,215 (4,482,809)
Total Revenues 12,071,947 14,113,024 12,646,718 9,300,458 (4,812,566)
Expenditures
Other Charges 24,371 24,370 24,371 24,371 1
Capital Outlay 166,822 ‐ ‐ ‐ ‐
Capital Projects 10,675,812 15,365,304 9,676,704 11,324,876 (4,040,428)
Transfers Out ‐ ‐ 420,000 ‐ ‐
Total Expenditures 10,867,004 15,389,674 10,121,075 11,349,247 (4,040,427) ‐
Surplus/(Deficit)1,204,942 (1,276,650) 2,525,643 (2,048,789) (772,139)
273
Village of Glenview, IL – 2021 Budget Glen Capital Projects Fund
Glen Capital Projects Fund
The Glen Capital Project Fund is used to account for capital projects and development fees within The Glen
tax increment financing (TIF) district. The fund is supported by The Glen Special Tax Allocation Fund.
There are no capital projects planned for 2021.
Glen Capital Projects Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Intergovernmental ‐ ‐ ‐ ‐ ‐
Investment Income 2,986 3,600 1,200 1,000 (2,600)
Other Revenues ‐ ‐ ‐ ‐ ‐
Transfers In 89,358 2,894 2,894 ‐ (2,894)
Total Revenues 92,344 6,494 4,094 1,000 (5,494)
Expenditures
Capital Projects 86,492 ‐ ‐ ‐ ‐
Total Expenditures 86,492 ‐ ‐ ‐ ‐ ‐
Surplus/(Deficit)5,852 6,494 4,094 1,000 (5,494)
274
Permanent Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Charges For Services ‐ 156,000 156,000 156,000 ‐
Investment Income 593,534 150,000 175,000 100,000 (50,000)
Other Revenues 44,193 1,535,518 ‐ 1,535,518 ‐
Total Revenues 637,727 1,841,518 331,000 1,791,518 (50,000)
Expenditures
Contractual 24 131,421 ‐ 131,421 ‐
Other Charges ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ 1,000,000 ‐ 1,000,000 ‐
Total Expenditures 24 1,131,421 ‐ 1,131,421 ‐
Surplus/(Deficit)637,703 710,097 331,000 660,097 (50,000)
Permanent Fund Summary
Village of Glenview, IL ‐ 2021 Budget Permanent Fund275
Permanent Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Charges for Services
440635 ‐ Lease Fees ‐ 156,000 156,000 156,000 ‐
Total Charges for Services ‐ 156,000 156,000 156,000 ‐
Investment Income
460120 ‐ Interest ‐ Investment 243,366 150,000 175,000 100,000 (50,000)
460130 ‐ Interest Income on Loans/Notes 350,169 ‐ ‐ ‐ ‐
Total Investment Income 593,534 150,000 175,000 100,000 (50,000)
Other Revenues
470225 ‐ Land Sale Revenue ‐ 1,535,518 ‐ 1,535,518 ‐
470999 ‐ Miscellaneous Revenue 44,193 ‐ ‐ ‐ ‐
Total Other Revenues 44,193 1,535,518 ‐ 1,535,518 ‐
Permanent Fund Revenue Total 637,727 1,841,518 331,000 1,791,518 (50,000)
Permanent Fund Revenue Line Item Budget
Village of Glenview, IL ‐ 2021 Budget Permanent Fund 276
Permanent Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Contractual
521160 ‐ Broker Services ‐ 61,421 ‐ 61,421 ‐
521290 ‐ Other Professional Service 24 70,000 ‐ 70,000 ‐
Total Contractual 24 131,421 ‐ 131,421 ‐
Transfers Out ‐
590410 ‐ Transfer to Capital Projects Fund ‐ 1,000,000 ‐ 1,000,000 ‐
Permanent Fund Expenditure Total 24 1,131,421 ‐ 1,131,421 ‐
Permanent Fund Expenditure Line Item Budget
Village of Glenview, IL ‐ 2021 Budget Permanent Fund 277
Village of Glenview, IL – 2021 Budget Permanent Fund
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.
An interim policy was established by Resolution 02-40 to temporarily use part of the proceeds ($11.2
million) as an intergovernmental loan to the project to enhance cash flow, reduce overall project risk and
minimize General Obligation bond requirements. 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. Capital expenditures include expenditures for real property or improvements to real property
including, but not limited to, construction of and major alterations to the following:
1. Transportation Projects
a. Street Improvements
b. Sidewalks and Bikeways
c. Street Lighting
d. Bridges
e. Railway Crossings
f. Traffic Signals and Intersections
g. Landscaping
2. Land Acquisition
3. Storm Sewer Projects
a. Storm Water Management Projects
b. Detention Projects
4. Sanitary Sewer Projects
5. Village-owned Buildings, Structures and Physical Facilities
a. Fixed Equipment
b. Landscaping
Economic development initiatives include those that meet Village financial and strategic goals, provide for
reinvestment in the community, and establish and maintain long term revenue streams. The fund also is
allowed to provide short-term liquidity for The Glen Tax Increment Finance (TIF) district expenses.
Revenues
Charges for Services
Accounts for monthly lease payments from Heinen’s Fine Foods. The 2021 budget of $156,000 is based on
the lease between the Village and Heinen’s (ten year lease commenced 11.01.2013; Heinen’s has purchase
rights through 10.31.2023 to pay the remaining rent from the 10-year period, after which the facility will
be transferred at no additional cost if they choose to take ownership).
Lease Fees 440635 2020 Budget 2021 Budget
$156,000 $156,000
278
Village of Glenview, IL – 2021 Budget Permanent Fund
Investment Income
Accounts for interest income for the savings account and the investments of certificates of deposits,
treasuries and securities through PMA, Inc. Benchmark interest rates have been drastically cut in order to
help stimulate the economy in response to COVID-19. As a result, the 2021 budget of $100,000 is lower
than the 2020 budget.
Other Revenues
This is a planned closing on the Village’s sale of the former Bess Hardware site located at 1850 Glenview
Road scheduled to occur in 2021 in the amount of $1,535,518.
Expenditures
Contractual Expenditures
This 2021 budget of $61,421 is the 4% broker fee due to CBRE for the sale of the former Bess Hardware
site.
The 2021 budget includes professional services for the I-294 Access Feasibility Study.
The 2021 budget includes a $1,000,000 transfer to the Capital Projects fund for potential downtown parking
improvements.
Interest – Investment 460120 2020 Budget 2021 Budget
$150,000 $100,000
Land Sale Revenue 470225 2020 Budget 2021 Budget
$1,535,518 $1,535,518
Broker Services 521160 2020 Budget 2021 Budget
$61,421 $61,421
Other Professional Services 521290 2020 Budget 2021 Budget
$70,000 $70,000
Transfers Out 590410 2020 Budget 2021 Budget
$1,000,000 $1,000,000
279
Village of Glenview, IL – 2021 Budget Motor Fuel Tax Fund
Motor Fuel Tax Fund
The Motor Fuel Tax (MFT) Fund includes both Illinois Motor Fuel taxes and local Motor Fuel taxes. The state
motor fuel tax is based on the consumption of motor fuel. In 2019, the State of Illinois doubled the motor fuel
tax from 19.0 cents per gallon to 38.0 cents per gallon. The diesel motor fuel tax also increased by an additional
5.0 cents to a new rate of 45.5 cents per gallon. The State of Illinois distributes 54.4% of the monies to local
taxing districts based on a statutory formula. In 2020 the Village appropriated $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 $0.04 per gallon beginning January 1, 2017.
The MFT and LMFT are expected to generate approximately $1,764,000 and $826,102, respectively for the
resurfacing of Village roadways in 2021. The budgeted revenues take into account any enduring effects of the
COVID-19 pandemic on 2021 fuel consumption. Although the 2021 MFT and LMFT budgets are slightly
higher than the 2020 estimate, they remain lower than the 2020 budget level. A list of roadways that will be
resurfaced is included within the Capital Improvement Program (CIP) Section of this document.
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.
Motor Fuel Tax Fund
2019
Actual
2020
Budget
2020
Estimate
2021
Budget
2021 Bud.
vs.
2020 Bud.
Revenues
Intergovernmental 2,362,109 2,907,891 2,346,058 2,620,102 (287,789)
Investment Income 59,139 49,600 50,200 22,400 (27,200)
Other Revenues 8,721 ‐ ‐ ‐ ‐
Transfers In ‐ ‐ 420,000 ‐ ‐
Total Revenues 2,429,970 2,957,491 2,816,258 2,642,502 (314,989)
Expenditures
Capital Projects 2,095,500 4,607,889 4,346,747 2,620,102 (1,987,787)
Total Expenditures 2,095,500 4,607,889 4,346,747 2,620,102 (1,987,787) ‐
Surplus/(Deficit)334,470 (1,650,398) (1,530,489) 22,400 1,672,798
280