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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 83 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 84 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 85 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 86 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 90 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 91 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 95 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 2,072,393 195 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 $85,000 196 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 $15,253,004 197 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 198 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 $45,000 199 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 $1,901,115 200 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 $13,633 201 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 $161,049 202 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 204 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 205 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 $20,555 206 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 $10,000 209 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 222 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 3,146,419 404,243 223 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 $5,000 224 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 $2,467,592 225 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 $330,628 226 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 $4,536 227 Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund 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 $59,693 228 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 229 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 230 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 $25,589 231 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 $1,273 232 Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund 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 $16,947 233 Village of Glenview, IL – 2021 Budget Glenview Sanitary Sewer Fund 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