HomeMy Public PortalAbout2022 Adopted BudgetFiscal Year 2022
Adopted
Annual Budget
Presented to:
Village Board of Trustees
Michael Jenny
President
And Trustees:
Jim Bland
Mary W. Cooper
Gina Deboni
Tim Doron
Chuck Gitles
Adam Sidoti
Prepared and Presented by:
Matthew J. Formica
Village Manager
Maggie Bosley
Deputy Village Manager
Nick Santoro
Management Services Director
Jeff Brady
Community Development
Director
Tony DeRose
Fire Chief
William Fitzpatrick
Police Chief
Phil Perna
Public Works Director
and
The Staff of the
Village of Glenview
GFOA 2021 Award ………………………………………………………………………………………….4
Letter of Transmittal ……………………………………………………………………………………..7-11
Introduction and Overview
How to Use This Document …………………………………………………………………………...13-14
Village History …………………………………………………………………………………………..15-20
Village of Glenview Profile…………………………………………………………………………………..21
Village Demographics ………………………………………………………………………………….22-23
Budget Process Overview……………………………………………………………………………………..24
Budget Calendar ……………………………………………………………………………………………..25
Organization Chart …………………………………………………………………………………………..26
Basis of Budgeting……………………………………………………………………………………...27-30
Budget and Financial Policies………………………………………………………………………….31-36
Strategic Priorities and Village Management Goals
Strategic Priorities and Village Management Team Goals………………………………………………….37
Village Management Team Goals……………………………………………………………………..38-45
Performance Measures………………………..…………………………………………………………47-48
Summary by Fund
Village of Glenview Fund Structure ………………………………………………………………………51
All Funds Summary …………………………………………………………………………………………52
2022 Village Sources and Uses…………………………………………………………………………….53
Revenue Highlights …………………………………………………………………………………….54-62
Expenditure Highlights …………………………………………………………………………………63-65
2022 Fund Balance Statements………………………………………………………………...……...67-70
Corporate Fund
Corporate Fund Summary ……………………………………………………………………………..73-77
Special Revenue Funds
Police Special Fund………………………………………………………………………………………….79
Foreign Fire Fund …………………………………………………………………………………...........80
Special Tax Allocation Fund (TIF)…………………………………………………………………….81-82
Waukegan/Golf TIF Fund……………………………………………………………………………….83-84
Table of Contents
Village of Glenview Adopted 2022 Budget 1
Enterprise Funds
Enterprise Funds Overview…………………………………………………………………………………87
Glenview Water and Sanitary Sewer Funds Overview……………………………………………………88
Glenview Water Fund………………………………...……………………………………………….89-91
Glenview Sanitary Sewer Fund……………………………………...……………………………………92-94
Wholesale Water Fund………………………………………………………………………………….95-96
Commuter Parking Fund ……………………………………………………………………………….97-99
Internal Service Funds
Municipal Equipment Repair Fund ………………………………………………………………….101-102
Capital Equipment Replacement Fund …………………………………………………………….103-104
Insurance and Risk Fund…………………………………………………………………………….105-106
Facility Repair and Replacement Fund …………………………………………………………….107-108
Trust and Agency Funds
Trust and Agency Fund Overview …………………………………………………………………………111
Police Pension Fund………………………………………………………………………………………..112
Firefighters’ Pension Fund………………………………………………………………………………..113
Escrow Deposit Fund……………………………………………………………………………………..114
Special Service Area Bond Fund…………………………………………………………………………..115
Joint Emergency Telephone Systems Board Fund………………………………………………………..116
Capital Project Funds
Capital Project Funds Overview…………………………………………………………………………..119
Capital Projects Fund……………………………………………………………………………………..120
Glen Capital Projects Fund………………………………………………………………………………..121
Permanent Fund…………………………………………………………………………………………..122
Motor Fuel Tax Fund……………………………………………………………………………………..123
Debt Funds
Corporate Purpose Bonds Fund…………………………………………………………………………..125
Budgets by Department
Department Operating Overview…………………………………………………………………………...127
Department/Fund Relationship………………………………………………………………………….....128
Department Operating Summary…………………………………………………………………….129-130
Village Board of Trustees…………………………………………………………………………..131-136
General Government………………………………………………………………………………….137-144
Management Services Department………………………………………………………………….145-170
Public Works Department…………………………………………………………………………….171-190
Police Department……………………………………………………………………………………191-195
Fire Department…………………………………………………………………………………….197-201
Village of Glenview Adopted 2022 Budget 2
Community Development Department……………………………………………………………….203-214
Capital Spending and Debt Management
Capital Spending………………………………………………………………………………………217-231
Debt Management…………………………………………………………………………………..232-244
Component Unit
Village of Glenview Public Library………………………………………………………………….247-251
Supplementary
2022 Budget Resolution…………………………………………………………………………….253-254
2021 Tax Levy……………………………………………………………………………………….257-261
Glossary of Terms…………………………………………………………………………………….263-274
Commonly Used Acronyms………………………………………………………………………………..275
Village of Glenview Adopted 2022 Budget 3
PRESENTED TO
Village of Glenview
Illinois
For the Fiscal Year Beginning
January 01, 2021
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
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Village of Glenview Adopted 2022 Budget 5
Village of Glenview Adopted 2022 Budget 6
To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview:
Staff is pleased to present the adopted annual budget for Fiscal Year 2022. This budget represents
considerable staff effort and analysis and a significant amount of time that was focused on review
and discussion by the Village Board.
Overview
The budget process begins in April with the development of a five-year forecast. Village staff then
create next year’s budget using a zero-based system, meaning rather than drawing from last year's
budget, the Village starts from scratch to ensure a ground-up approach to all expenditures on an
annual basis. Once those individual budgets are developed, the Village Board meets three times in
the fall at a series of public budget workshops to review revenues, expenses and ongoing capital
improvement projects. These workshops are open for public participation, and the Village
encourages residents to get involved in the process and voice their feedback about spending
priorities. Following the workshops, the Board meets once in November to review the tax levy
and again in December to finalize the property tax levy and formally adopt the next year's budget.
The 2022 budget continues the focus on four strategic priorities which are fiscal sustainability,
infrastructure investment, challenging the status quo and a commitment to customer service. The
Village continues to minimize the financial burden on Glenview taxpayers, identify cost
efficiencies and opportunities, responsibly utilize Village reserves, develop and ensure the long-
term sustainability of a structurally balanced budget, and proactively develop the Village
organization in order to maximize the level of service that can be provided with the current level
of resources.
The Glen TIF was closed in 2021. The Village of Glenview established The Glen TIF via ordinance
in 1998 following the closure of the Glenview Naval Air Station. The 1,360-acre TIF boundary
includes an area roughly bound by Willow Road, Lehigh Avenue and Shermer Road. The Glen
TIF produced substantial infrastructure improvements such as roadways and storm water detention
facilities, and numerous public developments, including Gallery Park, Attea Middle School, the
Park Center, the Glen of North Glenview Metra Station, Fire Station 14 and the Northeastern
Illinois Public Safety Training Academy. Closing the TIF in 2021 will afford the local tax
jurisdictions the opportunity to request the County to redirect the previously levied and paid
property taxes that were distributed to the TIF to their individual jurisdictions. Local tax
jurisdictions include, but are not limited to, the Glenview Public Library, Glenview Park District,
Village of Glenview, and School Districts 30, 34, and 225.
Closure of the TIF will not result in any tax increases for property owners inside or outside the TIF
district boundaries. The Village’s share of redirected property taxes are offset by ongoing
expenditures such as personnel costs, snow and ice maintenance, and landscape services that will
be absorbed by the Village and included in the Corporate Fund.
The Village does not levy a property tax rate but rather levies a specific dollar amount. For the
2021 property tax levy to be collected in 2022, the levy includes a $129,683 increase to capture
the Equalized Assessed Value (EAV) associated with newly annexed, constructed, or improved
Village of Glenview Adopted 2022 Budget 7
property, which represents a 1.05% increase from the 2020 tax year. As a result of the closing of
the Glen TIF, the levy also included an increase of $2,588,722 due to the redirection of TIF
property taxes from being deposited into the TIF Fund to being deposited into the Village
Corporate Fund. It is important to note that collecting taxes for the new EAV and the redirection
of TIF revenues will have no impact on current taxpayers. Glenview’s long history of holding the
line on property tax increases has established Glenview as one of the lowest Village property tax
amounts paid to the municipality when compared with neighboring communities.
The adopted budget includes Village-wide revenues of $173,133,229, of which $82,111,497 are
in the Corporate Fund. The Village-wide expenditures are $184,904,031, of which $83,092,480
are in the Corporate Fund and include a one-time $1,000,000 planned use of fund balance and a
one-time $300,000 planned use of ARPA funds for investment in community infrastructure
and business support programs. It should be noted that, removing the one-time planned use of
fund balance results in an operating surplus of $319,017 in the Corporate Fund. Ending fund
balances for all Village funds remain within the approved Village fund balance policies.
2022 Financial Position
The Village of Glenview has maintained a stable financial position even though the COVID-19
pandemic has impacted the economic forecast for the 2021 fiscal year. Evidence of the Village’s
stability is in the following financial indicators:
Moody’s Credit Rating remains at the highest possible level – Aaa
The Village continues to implement cost containment strategies in order to adopt a
balanced budget where revenues and available fund balance meet or exceed the budgeted
expenditures
The Village maintains the required reserve levels as defined by policy in each of the Village
funds
The Village continues to prioritize investment in Village infrastructure replacement with
the development of the $29.8M 2022 Capital Improvements Program (CIP)
Sales Tax revenue has regained strength slightly as the COVID-19 pandemic impacts have
lessened
The Village continues its commitment to appropriately fund employee pension benefits
In a sustained effort to be prepared for both State budget actions and shifts in the economy, the
Village Board gave direction to change the Corporate Fund Balance Policy from between 30% and
40% of expenditures to 35% to 45% of expenditures. The Village continues to rely on
economically sensitive revenues such as Sales Tax, Home Rule Sales Tax, Income Tax, Building
Permits, and Interest Income to fund core operations and a change in economic conditions could
impact the Village’s overall fiscal health. Increasing the fund balance would allow the Village to
be in a better position to absorb an economic downturn which would most likely be evidenced by
reduced levels of revenues coming into the Corporate Fund as seen during the pandemic.
The 2022 Budget continues the Village’s ongoing commitment to challenge the status quo,
evaluating opportunities for alternative service delivery models, and holding the line on cost
increases. While these are standard practices within the Village, it has been helpful in responding
to the changing economic environment during the ongoing COVID-19 pandemic. The Village’s
original COVID-19 financial plan cut operating expenses, deferred capital projects, and used cash
reserves to make it through the uncertainty of 2020 and 2021. However, sales and income tax
receipts recovered more quickly than anticipated which allowed for certain program expenditures
that were cut or reduced to be reestablished to keep desired service levels intact.
Village of Glenview Adopted 2022 Budget 8
On March 11, 2021, President Biden signed H.R. 1319, entitled the American Rescue Plan (ARP)
Act of 2021. The law provides $1.9 trillion in economic stimulus and COVID‐19 relief to be used
for immediate recovery needs and long‐term initiatives. Included in ARPA is $65.1 billion in
financial assistance for municipalities, nationwide. Of that, $45.57 billion will be allocated to
metropolitan municipalities, which either are the central city of a metropolitan area or have a
population above 50,000. Funds will be distributed based on the Community Development Block
Grant formula. The remaining $19.53 billion will be sent to state governments to distribute directly
to nonmetropolitan municipalities (also known as non‐entitlement units) based on population.
The Village of Glenview is considered a non‐entitlement municipality and will receive their
allocation of $6,437,892.62 based on population through the State of Illinois. All municipalities
will receive their funds in two distributions, with 50% provided in 2021 and the balance delivered
approximately one year later. The Village received their first distribution of $3,218,946.31 in 2021.
One of the ways the Village continues to manage costs is by leading the Municipal Partnering
Initiative (MPI). Since 2010, the Village has collaborated with neighboring communities and
agencies on bidding contracts. This has resulted in significant savings by leveraging economies of
scale for procurement of goods and services. Management continues to pursue opportunities to
increase efficiency and control costs through partnerships, alternative service delivery models, and
adoption of innovative practices and technologies.
Another ongoing success story is the Village’s significant Capital Improvement Program (CIP)
and the aggressive pursuit of outside funding for these capital projects. Specifically, from 2014 to
2021, the Village received over $42,200,000 in federal, state and local funds to support a number
of infrastructure projects. The Village was also able to secure $2,807,756 in state and federal funds
for 2022 projects. Staff continues to have project-ready plans to submit for outside funding as
additional opportunities become available.
After the economic recession from 2008 to 2013, annual revenue trends showed continued
improvement in many areas such as general and home rule sales taxes growing up until the decline
experienced during the initial period of COVID-19. Fortunately, 2022 general sales tax is projected
to be $4,190,056 higher than the original 2021 budgeted amount. Home rule sales tax is projected
to be $2,026,726 higher than the 2021 budget. Both general sales tax and home rule sales tax
receipts are expected to increase by 5% in 2022.
The Village has grown closer to being fully built out and one-time large development projects are
less frequent. Building Permits and related development revenues, while they will naturally
fluctuate from year to year, have become more stable. For 2022, building permit revenues are
budgeted to decrease by $400,000 or 18.4% as compared to the 2021 projection, due to a decrease
in the number of scheduled construction projects. Another revenue stream that continues to
decrease each year is the telecommunication utility tax due primarily to the decrease of the use of
landline telephone services.
Long-Term Strategic Goals
On an annual basis, the Management Team reflects upon the progress made in the previous year
and evaluates where the organization is going in the future. This evaluation is intended to ensure
Village resources are closely linked to policy goals. The Administrative Goals include the
following:
Village of Glenview Adopted 2022 Budget 9
Continue efforts to implement and build upon the Village’s Community Engagement
Strategic Plan
Continuously improve the customer, business owner, and general public’s experience when
interacting with the Village of Glenview
Recruit, retain and train high quality talent
Advocate for residents and businesses to experience a high quality of life by maintaining
long-term financial sustainability, and engaging legislators, and other agencies to identify
additional funding sources for Glenview
Continue efforts to enhance the community as a desirable place for residents, business
owners, customers and visitors
Yearly, the Village of Glenview forecast team meets with each department to discuss the purpose
of the financial forecast and identify anticipated key department initiatives and priorities.
Departments are instructed to think about what may change over the next five years and how they
would respond to community needs. Each department developed a line item forecast for 2022-
2026 that incorporates the key items identified during the forecast meetings. The financial forecast
team analyzed the forecasted expenditures and revenues for key factors causing the greatest
impact, and detailed assumptions used by the departments in creating the forecast. The
information was compiled into a detailed forecast report.
Long-Term Financial Goals
The Village’s long-term strategic goals cannot be met without consideration of the long-term
financial condition of the organization. The financial goals come from the strategic priorities and
are reinforced through the Management Team goals and various policies and directives established
by the Village Board. Additionally, each year during the budget process, staff works with the
Village Board to determine what long-term financial planning topics need to be developed or
reviewed. These discussions are part of the budget workshop meetings open to the public. The
long-term financial goals include:
Pay-as-you-go method for capital projects to avoid the costs associated with debt issuances
when possible. Programs that are currently funded on a pay-as-you-go basis include capital
projects, capital equipment replacement, and facility repair and replacement
Continue to fully fund required pension contributions in accordance with actuarially
recommended funding levels, as opposed to the required minimum. Thus, the percent
funded remains higher and puts the Village in a stronger financial position over the long-
term
Continue to monitor and evaluate the enterprise funds so that they are in a financial position
to remain self-sustaining
Maintain appropriate reserves to minimize the Village’s vulnerability to the changing
economic environment and the legislative actions taken by the State of Illinois
Continue to seek alternative funding sources to diversify the Village’s revenue streams to
minimize the reliance on sales tax.
Conclusion
The budget, as well as other financial reports and data, can be found online at www.glenview.il.us
under the “Transparency” tab at the top of the page. The Village of Glenview’s 2022 proposed
budget was made available for display for public inspection at the Village Hall within the
Resolution Center, Glenview Public Library and the Village of Glenview’s website 10 days prior
to the passage of the final 2022 budget. There were no changes between the 2022 proposed and
final adopted budget.
Village of Glenview Adopted 2022 Budget 10
In closing, I would like to acknowledge the Village’s Management Team for their continued
openness to new ways of doing business especially in response to the COVID-19 pandemic. Their
dedication, leadership and willingness to embrace opportunities and address the challenges
continue to have a significant impact on maintaining an overall financially healthy and stable
organization. Lastly, I would like to acknowledge Glenview employees for their dedication to the
Village. TRUST – THINK - SERVE continue to be the important cornerstones in every
department.
Sincerely,
Erika Smith
Finance Director
Village of Glenview Adopted 2022 Budget 11
VILLAGE OF GLENVIEW
INTRODUCTION AND OVERVIEW
Village of Glenview Adopted 2022 Budget 12
How to Use This Document
The goal of the Annual Budget is to describe how estimated resources available to the Village will be used to provide services to the community during the budget period. The budget document illustrates the Village’s projected revenues, operational expenditures, capital expenditures, and
expected financial results for the budget period. The Annual Budget also serves as a legal
document that provides staff the authority to expend village funds. Lastly, the budget document serves as a goal setting and policy document and includes the Village goals, policies, and procedures approved by the Village Board as part of the budget approval process.
The document is presented in a format that provides several levels of financial and operational
detail; by fund and by department. This budget is divided into seven sections: Introduction and Overview, Strategic Priorities and Performance Measures, Budgets by Fund, Budgets by Department, Capital Spending and Debt Management, Component Unit and Supplementary information. Throughout the document, the Village of Glenview is referenced as the “Village”.
Introduction and Overview
The Overview contains the message from the Village, which discusses the continued strong financial position of the Village, what actions were taken to maintain a healthy financial position, and the Village’s ability to be prepared for economic and fiscal challenges as they arise. The overview also contains an organizational chart, the Village history and profile, financial policies, and an explanation of the budget process.
Strategic Priorities and Village Management Goals
This section contains an explanation of the relationship between the Village Board’s strategic priorities and Village management goals and how they move the organization towards their desired outcomes. This section also includes performance measures for all departments.
Budgets by Fund
The Financial Summary Table at the beginning of this section provides an overview of estimated
2022 revenues, expenditures and ending Fund Balance/Net Position. This section includes a chart depicting the fund structure and each Budget by Fund includes a written budget summary and a table that presents the estimated revenues, operational expenditures, capital expenditures, transfers and changes in Fund Balance (or Net Position). The written budget summary includes a detailed review of revenues and expenditures for the budget period. A summary by department, fund and
cost category is also provided. Budgets by Department This section provides a view of the department across all functions and funds, including previous year accomplishments, staffing levels and a summary of expenditures. Some departments may have several divisions or subdivisions that are reported. For example, the Management Services
Department reports on eight divisions: Administration, Communications, Human Resources,
Legal Services, Joint Dispatch, Finance, Resolution Center and Records, as well as three subdivisions of Human Resources: Administration, Employee Benefits and Risk Management. Other departments may only report at a department level, such as the Police Department. Department operating expenditures are reported by cost category and by fund; this provides the
reader with the data to determine how much a department or function costs and their funding
sources. A summary of the 2022 budget by division, category and fund is also provided.
Village of Glenview Adopted 2022 Budget 13
Capital Spending and Debt Management
This section provides an overview of the capital project planning process, descriptions of projects
and a five year project plan. The discussion of the capital project planning process includes the criteria used, as well as the program impact on the Village’s operating budget. The debt management section includes all outstanding debt schedules and explanations regarding debt policies.
Component Unit
The Component Unit for the Village is the Glenview Public Library. A component unit is a legally
separate organization for which the elected officials of the primary government are financially accountable. This section provides the Library’s fund balance information for each of its funds, as approved by the Library Board.
Supplementary Section
The Supplementary Section contains a copy of the adopted FY 2022 Budget Resolution, 2021 Tax
Levy documents, and a Glossary of Terms for reference and a list of Commonly Used Acronyms.
Additional information on the financial condition of the Village is available in the Comprehensive
Annual Financial Report which can be reviewed at Village Hall, the Village of Glenview Public Library, or online at www.glenview.il.us.
Village of Glenview Adopted 2022 Budget 14
Village of Glenview History
First Inhabitants and Pioneers
The first Indian tribe known to inhabit early Illinois was the Winnebago, followed by the Potawatomi
who settled in the area now known as Northfield Township. The Treaty of Chicago in 1833 opened up the area to settlement by early pioneers. After the 1833 Treaty of Chicago, a flood of early settlers came into the area from Europe and England looking for an opportunity to establish themselves. Illinois, unlike the original 13 states, was a vast sea of prairie grasses broken only by stands of oak trees which were called "groves." All early settlers were permitted to select 160 acres of land in the area now known
as Niles and Maine Townships near the site of the present Glenview Club. One of the first families to take up residence was that of George Heslington. They had been living at Fort Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home site. Located on the Deerfield moraine, their farm was just north of a large Potawatomi village. In 1836, Mrs.
Heslingtons' parents, the Robert Dewes, arrived and settled near their daughter. Just as the Heslingtons followed the Indian's example of choosing high land, the early settlers in the Glenview area proper all located along the established Indian trails. Two were called the Little Fort and the Indian Lakes Trails, now Waukegan and Glenview Roads. Others settled along the Milwaukee Trail.
Dardenus Bishop and John and Benjamin Troups located near the intersection of the Little Fort and Indian Lakes trails where Sgt. Joseph Adams had established a primitive store in an area we now call downtown Glenview. John and Edward Cammack laid claim to their acreage along Shermer Road. Dr. John Kennicott, his brothers, and their families settled along the Milwaukee Avenue trail in the middle 1830s – an area now known as "The Grove".
The Civil War Years
The Civil War years were a period of prosperity for the farmers in Glenview. Many of them improved their farm buildings and their homes and were quite prosperous. In October 1871, Chicago was devastated by the Great Chicago Fire. Chicago's building needs to rebuild the city led to the construction in 1872 of the Chicago and Milwaukee Railroad through the center of town. Suddenly South Northfield
became easily accessible to Chicago, creating opportunities for manufacturing and the delivery of farm
products to the city, such as milk, cheese, and produce. A parallel track was constructed in 1892 in anticipation of increased travel to the 1893 Columbian Exposition in Chicago.
Village Incorporation By the late 1890s, it had become apparent there was need for more services than could be provided by the existing county government or the rather informal township organizations. A referendum to incorporate as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try
was made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and most of Section 35 of Northfield Township. The estimated population was 351. Based on voting restrictions consistent with the times, only 20 ballots were cast for the first Village Board of Trustees. Hugh Burham was elected the first Village President. The first Trustees were August
Clavey, Frank Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These men represented a good cross-section of the leaders of the various parts of the Village.
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Originally the village was called South Northfield, then for a time North Branch. In 1878, Fred Hutchings named it Oak Glen. But the railroad
already had a stop by that name, so another designation had to be found. After an attempt to call it Hutchings after the donor of the land (Sara Hutchings didn't want the Hutchings' name on the railroad station which was an unsightly old rail car), and Barr, after a railroad superintendent, it became Glen View. However, Glenview, as it is known today, is the name under
which it has continued to grow and prosper. Mid-Century Population growth occurred slowly up to 1950 when the Census recorded 6,142 residents. Spurred by the opening of the Edens Expressway (Chicagoland’s first expressway to the northern suburbs) along the eastern boundary of Glenview, the population increased to 18,132 at the 1960 Census and to 41,847
at the 2000 Census. The 2010 Census recorded a population of 44,692, up 6.8% from the 2000 Census
within the Village’s 13.5 square miles. The Glenview Naval Air Station
In 1929, aviation pioneer Glenn Curtiss built Curtiss-Reynolds Airfield on the site of what we now know as The Glen. And in 1936 the airfield was leased to the U.S.
Navy.
From 1937-1995, the Glenview Naval Air Station was an integral part of the Village of Glenview. For 58 years, the Village enjoyed a strong, friendly and productive relationship with the Navy men and women
stationed at the Base. U.S. Naval air power came of age in the years prior to and
during World War II. During this time, Naval Air Station (NAS) Glenview was the largest primary training facility for the U.S. Navy. Nearly 9,000 aviation cadets received primary flight training at this site, and an additional 17,000 pilots were qualified for carrier landings through the Carrier Qualification Training Units.
But in July of 1993 the U.S. Department of Defense recommended the closing of Naval Air Station Glenview -- and two years later, on September 30, 1995, it was officially closed.
The Village accepted the designation of Local Redevelopment Authority
and also elected to assume the role as Master Developer. This ensured that all decisions relating to the property would be controlled at the local level, protecting the interests of residents and core jurisdictions. Now, the one million cubic yards of concrete, 1.5 miles of runways and 108 U.S. Navy
buildings are gone. In their place is The Glen (see right), a 1,121 acre
mixed-use district, with homes, offices, and retail space. Public amenities in The Glen include Lake Glenview, Park Center, Gallery Park, Air Station Prairie, two golf courses, and a Metra station.
The Village’s population at the 2010 Census was 44,692. A Special Census was conducted in 2017 to
account for the growth in five geographic areas within the Village that had seen significant new residential development over the past several years. This resulted in a new population of 46,740. The Village’s population at the 2020 Census was 48,705.
Village of Glenview Adopted 2022 Budget 16
Economic Development and Stabilization
With the Glen largely developed, the community turned its attention toward planning for the orderly
redevelopment of older commercial areas throughout the community, driven by private property
objectives and guided by public planning principles. Corridor plans, with considerable public input, were prepared for Downtown, Milwaukee Avenue, and Waukegan Road. Over the last decade, several significant redevelopments have occurred:
• 2010 completed projects included a new 85,000 square foot Glenview Public Library; a 162,600 square foot addition to Glenbrook Hospital; complete teardown and rebuilds for 2 McDonald’s restaurants; and a new 109,000 square foot office building on Chestnut Avenue
• 2011 completed projects included a 30,000 square foot retail center at Milwaukee and Lake
Avenues, significant remodeling of the Historic Park District Administration Building; and a 71,588 square foot building for the Midwest Palliative Care, now called Journey Care
• During 2012, a 408,644 square foot corporate headquarters for Astellas Pharma US, Inc. at the northwest corner of Willow Road and the Tri-State Tollway was completed
• Other initiatives in 2012 included development approvals for the build out of the 40 acre GlenStar development at Willow Road and I-294, including a 90,000 square foot Mariano’s grocery store, 17,000 square feet of other retail, 290 rental units, a 16,000 square foot high-end day care and pre-school, a 41,000 square foot LA Fitness facility and a 1.5 acre retail building site which
houses a 13,000 square foot CVS Pharmacy. This development was fully complete during 2016
• In 2012, the Village Board also approved a Business Improvement District to facilitate substantial intersection improvements at Chestnut Avenue and Waukegan Road, and to support the retailers by providing better access. This project began in 2013 and completed in 2014
• During 2013, the Village sold the fire station headquarters on Glenview Road to Trammell Crow as part of a 4 parcel mixed use development consisting of 138 rental units and 6,500 square feet of retail space. Construction to replace the former fire station at its new location on Waukegan Road was completed
in early 2015 (see right) .
• Approved in 2014, the Glen Gate Development at the northeast corner of Golf and Waukegan
Roads, which includes a 75,000 square foot Mariano’s grocery store (see below), 31,000 square
feet of retail and 238 rental unit housing, was completed in early 2015. In conjunction with this development, a Tax Increment Financing District was approved for the funding of roadway and regional
intersection improvements coordinated with the Illinois
Department of Transportation
• In May of 2014, the sale of 41 acres of Village-owned property at West Lake Avenue and Shermer Road was completed and development approvals for a 171 unit residential development
and a 75,000 square foot church were secured. 1200 seat Willow Creek Community Church
designed by famed architect Adrian Smith opened mid-December 2016
• Additional projects completed in 2014 include a 40,000 square foot Heinen’s grocery store, the opening of a combined auto dealership at the Willow Road and Patriot Boulevard intersection. Various projects totaling nearly 150,000 square feet of new space developments along the
Village of Glenview Adopted 2022 Budget 17
Milwaukee Avenue corridor, including a large building addition to Abt Electronics, were completed in 2015
• The Village Board authorized the expansion of the existing Police Department at 2500 East Lake Avenue in order to accommodate the combination of all municipal staff and services into one complex. The new Municipal Center (see right) was open for business in mid-December 2015 and houses
all former Village Hall staff as well as Police, Dispatch Services and Community Development employees.
• In 2016, the Village approved the opening of its first craft brewery and tasting room. Ten Ninety Brewing Company moved into a newly renovated building in the Downtown District. The
Village’s second brewery and tasting room, Machusla Brewing Company, was approved in 2016
and opened in 2017 opening on East Lake Avenue next to Hackney’s.
• A new 15,000 square foot children’s daycare named the Kensington School for 140 infants to preschoolers was also approved in 2016 along Chestnut Road to the west near Lehigh Avenue.
Construction began in 2017 and the facility opened in 2018.
• The entire streetscape of The Glen Town Center was reconstructed in 2016, leading to additional landscaping and lighting features and dedicated zones for pedestrians and outdoor diners.
• Anthem Memory Care, a 43,000 square foot senior memory care facility, was approved in 2016
at 1879 Chestnut Avenue. The 66 bed project named Emerald Place began construction that
same year with occupation of the building occurring in late 2017.
• Illinois Tool Works, a Fortune 500 company, purchased the 40 acre former Kraft Foods campus and undertook a significant remodeling of the two office tower in 2016 prior to consolidating
over 600 employees into the office and lab space.
• In 2016, plans for a new 3,500 square foot Culver’s Restaurant and 4,200 square foot outlot building were approved near the Chestnut and Waukegan intersection. In 2017, the Culver’s plans were revised to eliminate the outlot building and place all the stormwater detention above-ground. The restaurant opened in 2019.
• Crafted in 2016 by a 16-member committee, the Village’s Comprehensive Plan (see right) updates the 2004 Comprehensive Plan and became the latest “road map” for future development decisions. The Plan Commission held
public hearings on the final draft during the fall of 2016 and the Glenview Village Board of Trustees approved the plan in 2017, which is intended to guide the Village in its planning efforts for the next 10 to 20 years.
• Park Place Glenview, a 26-unit residential development consisting of 14 rowhomes, 4 duplexes,
and 8 small-lot single-family homes of the former Village Hall site was approved in 2017 and construction began in 2018. Full occupancy of all the units is expected in early 2022.
• In 2017, Capital Senior Housing development was approved for a 73,000 square foot assisted
living and memory care facility named Atria Senior Housing with 83 units at 4700 West Lake
Avenue. Construction began in 2018 and the building was occupied in 2019.
• The entire streetscape of downtown Glenview was reconstructed in 2017, leading to additional parking, enhanced landscaping and lighting, and dedicated zones for pedestrians and outdoor diners.
• In 2017, Costco Wholesale received approval for 6 new gas pumps to their existing fueling station on Patriot Boulevard to meet customer demand. In 2018, Costco amended the plan to add four additional gas pumps, for a total of 22 fueling positions. Construction is expected to be
Village of Glenview Adopted 2022 Budget 18
completed in 2019.
• Abt Electronics was granted authority in 2017 to construct additional loading docks, a truck
service building, employee parking, and truck parking expansion at 1200 Milwaukee Avenue and those improvements were completed in 2018.
• A 169-unit rental apartment development for persons 55-years and older was approved in 2017 at 624
Waukegan Road. The four-story, amenity filled
project named Avidor Glenview (see right) includes a mix of high-quality building materials and a majority of the parking will be underground, below the building. Construction began in 2018 with occupancy
in mid-2020.
• In 2017, Fertility Centers of Illinois received approvals for a 30,000 square foot office building at 2555 Patriot Boulevard. The project was completed and occupied by summer 2019.
• In 2018, an 18,000 square foot new retail building was approved for a Goodwill retail store. The
building was occupied early 2019.
• A new 2,400 square foot outlet building was approved for the Glenbrook Marketplace shopping center in 2018. The drive-thru Starbucks coffee restaurant was constructed and completed in 2019.
• In 2018, the Western Golf Association (WGA) received approval for a new 25,000 square foot office building (see left) in the Prairie Glen Corporate Park. The WGA runs the Evans Scholars Foundation for golf cadies and will sponsor a Korn
Ferry golf tournament at the Glen Club. The building
construction has started and completed the end of 2019.
• The Children’s Land Day Care, a 14,135 square foot, 1-story day-care facility, on Milwaukee Avenue was approved in 2018 and is expected to be occupied in the fall of 2022.
• Parkside of Glenview, a 29 unit single-family cluster home development on the former Gibson site, was granted approval in 2019 and is currently awaiting construction.
• Capital Car Wash was approved in 2019 to include an automated car wash facility for 5 vehicles
at the same time, as well as a self-service detailing area. The project at 9800 Milwaukee Avenue
was constructed and ultimately opened in 2020.
• North American Corporation pulled permits in 2019 for their 135,000 square foot office and warehouse addition to their existing facility in the North Shore Corporate Park which was
completed in late 2020.
• Abt Electronics received approval in 2019 to construct a 420,000 square foot addition of their existing warehouse. Other improvements include a recycling building, new fueling station and additional loading docks which was completed in 2021.
• The Drake Group is proposing a 5-story mixed use building with a new bakery on the ground floor and 67 apartment units at 1850 Glenview Road. The approved project in Downtown Glenview is expected to start construction in summer 2022.
• Several local elementary and middle schools in District 34 received approvals in 2020 for
significant building additions and site modifications associated with a $119M referendum to
update Henking, Lyon, Springman and Westbrook Schools. Construction is expected during summer 2021 and is expected to be complete in 2022.
• North Shore Country Club received approval in 2020 of renovations to the existing pool area, accessory buildings and modifications to the existing parking area with construction expected to
Village of Glenview Adopted 2022 Budget 19
be completed in 2022.
• A new senior center catering to the needs of an aging community was approved for the vacant
parcel at 3355 Milwaukee Avenue. The 13,138 square foot Glenview Center for Seniors was approved in 2021 and is currently under construction.
• The Fields Lexus auto dealer at 2000 Waukegan is expanding their sales operations through a 5,000 square foot building addition. Approved in 2021, the new portion of the building is
expected to be in use in early 2022.
• The former Pioneer Press office buildings are proposed to be repurposed into a self-storage facility occupied by Life Storage at 3701 West Lake Avenue. A new building in the middle of the two office towers will link the buildings that would now contain storage units in a total project
consisting of 123,340 square feet of building. Conversion of the space is anticipated to occur in
Summer 2022.
• In 2021, an existing Burger King restaurant at 1834 Waukegan Road was approved to be completely remodeled and rebranded with construction of an additional drive-thru lane anticipated to begin operations in Summer 2022.
• A new Big Bowl restaurant received approval to occupy a vacant outlot at 1320 Patriot Boulevard. This Lettuce Entertain You restaurant will be 6,775 square feet and seat 209 patrons with an expected opening in Fall 2022.
The Village’s 2020 equalized assessed valuation was $2,770,391,387; of this amount, 74.6% was classified as residential, and 26.3% was farm, commercial, industrial and railroad.
Village of Glenview Adopted 2022 Budget 20
Village of Glenview Profile
The Village of Glenview was incorporated on June 20, 1899, with an estimated population of 351. Today, the Village covers 14 square miles and has a population of
approximately 48,705 residents. Located in Cook County, the Village has many fine amenities including great public services, excellent schools, many parks, playgrounds, and open space covering more than 700
acres, numerous options for shopping and dining, and access to transportation options. These amenities have made Glenview a vibrant and thriving community and one of Chicago’s premier suburbs.
Located between the Tri-State Tollway and the Edens Expressway the Village extends from
Willow Road on the north to Golf Road on the south, Chicago and Northwestern RR on the east,
and to the western edge of the Cook County Forest Preserve along River Road (Route 45). The Village is located 22 miles northwest of the City of Chicago’s downtown. To reach downtown Chicago it takes approximately 30 minutes by vehicle and 45 minutes via rail. O’Hare International Airport is 12 miles from Glenview. The Village is serviced by two Amtrak routes, the Empire
Builder and Hiawatha, and Metra’s Milwaukee District North line commuter rail.
Glenview is an affluent community and is
home to successful and well-educated professionals. It also serves as the home to such corporations as Abt Electronics, Illinois Tool Works, Astellas Pharma, CVS
Health, Anixter, Kraft Foods Technology
Center, Pearson Education, Beltone, North American Corporation, and Signode. Between the late 1990s and early 2000s, the Village took on a major challenge when it redeveloped the former Glenview Naval Air Station, closed by the Pentagon in 1995. This site known as “The
Glen” is now a 1,121-acre mixed-use district of residential, retail, office, light industrial, sport,
and entertainment uses. Glenview operates under a council-manager form of government and is a home rule municipality operating under the 1970 Constitution and statutes of the State of Illinois. The Village President
and six Trustees are elected at large. Trustees are elected to overlapping four-year terms and there
are no term limits. Village elections are held every two years in April. The Village Board appoints members of various Village Commissions responsible for overseeing and regulating different aspects of the Village. The Board of Trustees meets twice a month to determine policy initiatives.
The Village President, with the Trustees, appoints the Village Manager, responsible for
implementing Board policies and handling day-to-day operations, including overseeing a staff of 280 full-time employees in five municipal departments: Management Services, Community Development, Fire, Police, and Public Works.
Village of Glenview Adopted 2022 Budget 21
Village of Glenview Demographics
Demographics Last Ten Fiscal Years
Source: ACS 2010 to 2019 Estimates and 2020 Special Census. 2020 ACS will be released by the US Census on March 17, 2022
Population Diversity*
Age Breakdown of Village Population Commuting Mode of Transportation
Source: ACS 2019 Estimates Source: ACS 2019 Estimates
Year Population Median
Age
Per Capita
Income
Median
Household
Income
Median Family
Household Income
Median Nonfamily
Household Income
2010 43,649 46% 20,292 54% 23,357 44.6 53,246 107,037 127,815 46,935
2011 44,134 47% 20,766 53% 23,368 45.0 51,953 103,080 122,931 46,399
2012 44,478 48% 21,139 52% 23,339 45.7 52,227 99,841 125,102 48,234
2013 44,863 47% 21,308 53% 23,555 45.4 51,455 92,350 122,967 44,956
2014 45,400 48% 21,794 52% 23,606 45.5 52,326 92,304 124,143 45,655
2015 45,969 48% 22,140 52% 23,829 45.7 52,167 93,240 122,724 45,358
2016 46,559 48% 22,528 52% 24,031 45.3 55,717 102,009 133,738 45,197
2017 46,740 49% 22,843 51% 24,223 45.7 59,571 103,773 136,892 45,855
2018 47,333 49% 22,960 51% 24,373 46.1 61,644 110,402 142,391 49,051
2019 47,416 49% 23,185 51% 24,231 46.5 65,170 115,198 145,928 50,456
2020 48,705 49% 23,817 51% 24,888
Gender -
Male
Gender -
Female
Age Amount
0-9 Years 5,656
10-14 Years 3,495
15-24 Years 4,948
25-34 Years 3,581
35-44 Years 5,071
45-54 Years 7,064
55-64 Years 7,110
65-74 Years 5,293
75-84 Years 3,227
85 Years & Over 1,971
*The U.S. Census Bureau will release the 2020 ACS on March 17, 2022
Village of Glenview Adopted 2022 Budget 22
Unemployment Rates
The Village’s most recent unemployment figure as of November 2021 indicates a rate of 2.7%, which is
1.8% below the State of Illinois rate of 4.5% and 1.2% below the National rate of 3.9%.
Source: Illinois Department of Employment Security
Principal Employers Principal Property Taxpayers
Source: Village of Glenview 2020 Comprehensive Annual Financial Report
Housing Statistics Last Ten Fiscal Years
Source: ACS 2010 to 2019 Estimates
Employer Number of
Employees
Percentage
of Total
Village
Population
Astellas 2,551 5.39%
Abt Electronics 1,620 3.42%
Glenbrook Hospital 1,099 2.32%
Anixter, Inc.950 2.01%
Glenview Comm. School Dist 34 732 1.55%
Kraft Foods Technology Center 580 1.23%
ITW 550 1.16%
Glenbrook South High School 405 0.86%
Glenview Terrace Nursing Home 400 0.85%
Signode 393 0.83%
Taxpayer
Percentage
of Total
Village TAV
Illinois Tool Corp 45,965,932 1.63%
Abt Electronics 28,823,625 1.02%
The Glenview Center 23,355,481 0.83%
Kimco Realty Corp. 21,623,925 0.77%
CPUS Glen Pointe LP 20,474,193 0.73%
Northshore University 20,311,363 0.72%
Astella US Holdings 19,930,332 0.71%
Signode, Division of ITW 19,428,486 0.69%
Abingdon of Glenview 19,101,206 0.68%
Glen Gate Retail LLC 18,791,075 0.67%
Taxable Assessed
Valuation (TAV)
Year Average Household
Size
Median Home
Value
2010 2.77 551,700 87% 13,884 13% 2,129
2011 2.78 530,000 85% 13,699 15% 2,458
2012 2.72 494,500 84% 13,840 16% 2,709
2013 2.75 474,500 82% 13,587 18% 3,015
2014 2.75 469,200 82% 13,706 18% 3,095
2015 2.76 473,600 82% 13,797 18% 3,066
2016 2.81 478,400 82% 13,979 18% 2,970
2017 2.81 488,300 83% 14,174 17% 2,983
2018 2.77 491,200 83% 14,471 17% 3,011
2019 2.65 499,900 82% 14,405 18% 3,225
Owner Occupied
Housing
Renter Occupied
Housing
*The U.S. Census Bureau will release the 2020 ACS on March 17, 2022
Village of Glenview Adopted 2022 Budget 23
Budget Process Overview
Prepare Financial Forecast The financial forecast is developed by Management Services staff and includes multi- year projections of revenues and expenditures. The starting point of this
analysis is where the previous year ended and the current revenue and expenditure trends are analyzed as well as other foreseeable economic impacts.
Develop Department Management Goals
Departments are required to update and expand their Management Goals on an annual basis in conjunction with the budget process. An in-depth review of current goals, initiatives and projects provide a framework in budget requests.
Submit Department Request Departments analyze their historical trends and review upcoming projects to make an initial budget request to the Village Manager.
Review Operating Requests
After departments have submitted their initial requests, they meet with the Village Manager to review and justify their projects and programs. This process may occur several times throughout the budget process.
Manager Review of Requests
The Village Manager will make adjustments, increasing or decreasing the department budgets based on Village Board and management’s strategic priorities.
Board Work Sessions
The Village Board holds several workshop sessions and invites the public to attend. Each
workshop has a different focus and all funds are presented.
Public Hearings The public has the opportunity to speak at the workshops and also at the hearing where the budget
is officially adopted. Additionally, staff holds a Capital Improvement Program open house
specifically intended to outline planned projects and to receive citizen feedback. The Village Board does take citizen comments into consideration when reviewing and editing the budget.
Amending the Budget
Following the adoption of the budget, any adjustments at the Fund Level must be approved by the
Village Board and requires a Resolution.
Prepare
Financial
Forecast
Develop
Department
Business Plan
Public
Hearings
Manager
Review of
Requests
Review
Operating
Requests
Submit
Department
Requests
Board Work
Session
The operating budget process usually spans several m onths and involves analysis of expenditures and revenues. The Budget is prepared using the modified accrual
basis of accounting for all funds.
Village of Glenview Adopted 2022 Budget 24
Schedule Kick-off
May Department Head Budget Priorities Development
Budget Entry Training
Level 1 - Department Budget Development
July Departments complete budget entry for 2021 Projections and 2022 Budget
Budget Team Reviews 2021 Projections and 2022 Budget - All Funds
2022 Personnel Initial Projections Complete
Level 2 - Manager Review
August Village Manager, Village Departments and Budget Team Review Department Budgets
Level 3 - Budget Workshops/Board Review
September 13, 2021 Public Presentation of Capital Improvement Program
September 30, 2021 Public Presentation of Corporate Fund Projections, Corporate Fund Department
Budgets and Miscellaneous Funds
October 28, 2021 Public Presentation of Water and Sewer Rates and Remaining Funds
Level 4 - Levy Hearing and Public Budget Display
November 16, 2021 Public Hearing on Proposed 2021 Tax Levy Ordinance (First Reading)
November 16, 2021 Proposed 2021 Tax Levy Abatement Ordinances (First Reading)
November 16, 2021 Proposed 2021 SSA Tax Levy Ordinances (First Reading); adoption of same
November 24, 2021
Proposed Budget on Display for Public Inspection at Village Hall, Library and on the
Village's Website
December 1, 2021 2022 Public Employee Total Compensation Packages posted on Village Website
Level 5 - Budget Hearing, Levy and Budget Adoption and Legal Filings
December 7, 2021 Public Hearing on the Proposed 2021 Budget; adoption of same
December 7, 2021 Proposed 2021 Tax Levy Abatement Ordinances (Second Reading); adoption of same
December 7, 2021 Proposed 2021 Tax Levy Ordinance (Second Reading); adoption of same
December 28, 2021 File 2022 Budget Resolution, 2021 Tax Levy Ordinance, 2021 Tax Levy Abatement
Ordinances, and 2021 SSA Levy Ordinances with the Cook County Clerk
December 28, 2021 File 2022 Certificate of Estimated Revenue by Source with the Cook County Clerk
December 28, 2021 File Truth in Taxation Certification with the Cook County Clerk
2021 Schedule for FY 2022 Budget Preparation
Village of Glenview Adopted 2022 Budget 25
Village of Glenview Organization Chart
*Elected Officials
Residents of Glenview
Village President* & Board of Trustees*
Village Manager
Management Services
Administration Finance
Human Resources Resolution Center
Communications Records
Legal Services Joint Dispatch & IT
Public Works
Administration
Facilities
Streets and Forestry
Water and Sewer
Fleet Services
Support Services (GIS)
Police
Police Operating
Police Pension
Fire
Fire Operating
Fire Pension
Foreign Fire Insurance
Community Development
Administration
Inspectional Services
Planning
Engineering & Capital Projects
Special Service Areas
Village of Glenview Adopted 2022 Budget 26
Basis of Budgeting
This section describes the basis upon which the budget is developed. The Village’s budget is generally based on standards set forth in Generally Accepted Accounting Principles (GAAP). The
revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on a
modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services Funds, and Pension Trust Funds are prepared according to full accrual accounting principles consistent with GAAP.
Under modified accrual accounting, revenues are recognized when measurable and available and expenditures are recognized in the accounting period in which the associated liability is incurred. Under full accrual accounting, revenues are recognized in the accounting period in which they are earned while expenses are recognized in the period they are incurred. The modified accrual
accounting method is used for both the basis of budget and accounting.
There are a few instances in which the Village’s budget deviates from GAAP. These include:
For all accounting funds, compensated absences, which are not recognized in the Adopted
Budget, are accrued under GAAP and reported in the Village’s Comprehensive Annual
Financial Report as a long-term liability.
The budget document does not convert all funds to a Village-wide Statement of NetPosition and Statement of Activities (and the accompanying Reconciliations) as requiredunder GASB Statement Number 34, but the Village presents this information in its
Comprehensive Annual Financial Report.
Budgetary Enterprise Funds deviate from GAAP and are illustrated in the differencesbetween the Actual and Budget columns. These deviations include:
o The Budget column will recognize capital outlays and debt financing as expenses
and revenues respectively, rather than adjusting the appropriate balance sheet
accounts in accordance with GAAP; the Actual column will recognize these itemsas non-expensed.
The Village’s accounting system is maintained on a basis consistent with the adopted budget. This
enables departments to monitor their budget by utilizing the enterprise management system. At
the end of each fiscal year, the Village makes appropriate adjustments to bring the system in line with GAAP. These adjustments allow the Village to convert its financial structure from the budget format to a format that is able to meet the requirements of reporting in the Comprehensive Annual Financial Report. All year-end adjustments are carefully reviewed by the Village’s outside auditor
to ensure their propriety.
Legislative Requirements Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law, and Cook County filing requirements have regulations that certain timelines be met during the Village’s budget process.
The chart below summarizes these requirements and identifies the date completed for the 2022
budget process.
Village of Glenview Adopted 2022 Budget 27
Action Required Municipal Code Or Glenview Process Illinois Statute/ County Deadlines Date Completed
Budget Officer presents tentative Operating budget to the Board of Trustees
On or before the first Friday of
October NA Sept 30
Proposed Annual Budget made available for public inspection At least 10 days prior to the required public hearing
At least 10 days prior to the required public hearing Nov 17
Legal Notice of Public Hearing At least one week prior to the public hearing
At least 7 days prior to the required public hearing Nov 25
Public Hearing on Proposed Annual Budget
Not less than one week after the tentative budget is made available for inspection Held prior to adoption Dec 7
Adoption of the Annual Budget by the Board of Trustees Prior to the start of the fiscal year Prior to the start of the fiscal year Dec 7
Public Hearing on the Proposed Tax Levy Prior to Adoption Prior to Adoption Nov 16
Adoption of the Annual Tax Levy by the Board of Trustees
In time to meet the filing requirement of the last Tuesday in December
In time to meet the
filing deadline Dec 7
Filing the Tax Levy with the County Clerk’s Office On or before the last Tuesday in December On or before the last Tuesday in December Dec 21
Filing the Truth in Taxation Certification On or before the last Tuesday in December Filed with the Tax Levy Dec 21
Filing the Budget Ordinance with the County Clerk’s Office Within 30 days of adoption by the Board of Trustees Dec 21
Revenues
Like a business, a Village must have revenues to pay for the services it provides its citizens. The Village cannot spend money it does not have on service delivery. Accordingly, service levels depend heavily on the amount of monies the Village collects. Revenues come in two broad categories: taxes and charges for services.
Taxes are broad-based revenues intended to cover basic services such as public safety or street repair. Tax revenue is used to provide services all residents and businesses benefit from. Taxes may be assessed on the basis of property valuation (property taxes) or upon the basis of a business transaction (sales taxes). The Village of Glenview collects revenue from both of these
sources.
Charges for services and/or fees are assessed directly to the beneficiary of the service and may be intended to cover all or only a part of the service provided, such as; licenses and permits and utility charges. In those instances in which the charge is insufficient to cover the cost of service, the
Village must subsidize the service with its general tax revenues. Revenues, both taxes and charges
for services, are primarily derived from three sources; local, state shared and grants/entitlements. The various funding sources are discussed in the Revenue Highlights section of this document.
Matching Revenues to Expenditures
Governments separate the accounting of revenue sources because of internal or external restrictions. For instance:
Village of Glenview Adopted 2022 Budget 28
The Village cannot use Motor Fuel Tax revenues to pay for public safety operations(statutory limitations).
The Village cannot use E-911 Communications revenues to pay for road improvements.
For these reasons, the Village follows rules promulgated by the Government Accounting Standards
Board (GASB) and uses fund accounting to record and report its financial transactions.
Each fund is a self-balancing set of accounts used to track the activity of specific revenues or series of revenues. Fund types that involve service delivery include the Corporate Fund, Special Revenue
Funds and Enterprise Funds. These three fund types account for most of the Village’s service
delivery. The Corporate Fund is the largest fund and accounts for most primary services.
Special Revenue Funds account for the proceeds of special revenue sources, taxes, charges or grants that are used to finance projects or activities as required by law or contractual agreements.
Enterprise Funds are used for those activities designated by the board to operate on a self-funding basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund is to earn sufficient profit to ensure the fund’s continued existence without reliance on general tax revenues.
Other fund types used are Debt Service, Capital Projects and Internal Service. These funds account for transactions not related to service delivery. Instead, they account for the financing, construction and inter-department services of the Village.
The chart below illustrates the relationship between specific revenues and the type of fund they
are recorded in; as well as the fund types each department is recorded in.
Revenues Corporate Special Revenue Enterprise Capital Projects
Shared
State Sales Tax √
State Income Tax √
Motor Fuel Tax √
Grants √ √
Local
Property Taxes √ √
Sales Tax – Home Rule √
Utility Tax √
Hotel Room Tax √
Licenses √
Fees √ √ √
Permits √
Charges for Services √ √ √
Fines √
Village of Glenview Adopted 2022 Budget 29
The Corporate Fund is the recipient of a number of different types of revenues, whether they are local or shared. Most departments in the Village provide general services, which are expensed in the Corporate Fund. Thus, revenue is “matched” with the expenditure or service provision.
Departments may provide services that are recorded in funds other than the Corporate Fund. These “special revenues” must be segregated from other revenues, because of legislative, regulatory or board requirements. In providing services through these special funds, expenditures are recorded
in Special Revenue Funds, again to match the expenditures against its revenues.
Revenues Corporate Special Revenue Enterprise Capital Projects
Departments
Public Works √ √ √
Police √ √
Fire √ √
Community Development √ √ √ √
President and Board √
Village Manager’s √ √ √
Administrative Services √ √ √
General Government √
Village of Glenview Adopted 2022 Budget 30
Budget and Financial Policies
The Village of Glenview’s budget and financial policies are the basic guidelines for the management of the Village’s fiscal operations. The policies were developed within the parameters of the Illinois State Statutes and the Village of Glenview Municipal Code. The policies assist the Village Board and Staff in preparing the budget and managing the Village’s fiscal affairs
throughout the budget period. Policies will be reviewed during each budget process and modified
as appropriate to accommodate fiscal conditions, environmental challenges, and Village Board policy initiatives. Budget Policies
The fiscal year of the Village of Glenview will begin on January 1 of each calendar year
and end on December 31 of the same calendar year. All accounting and budgeting functions of the Village will occur in conjunction with this fiscal time period.
The Budget will be prepared on a basis consistent with Generally Accepted Accounting
Principles (GAAP). Any exceptions to preparing the budget on a basis consistent with GAAP will be disclosed in the Basis of Budgeting Section of this document.
The Budget Officer of the Village, on or prior to the first Friday of October of the year preceding the first year of the forthcoming budget period, will submit to the Village Board
a Proposed Budget.
The Proposed Budget, submitted to the Board of Trustees for adoption shall contain: o Estimates of revenues available for the Village for the fiscal year for which the
budget is drafted, together with recommended expenditures for the Village.
o Revenue estimates and expenditure recommendations shall be presented in a manner which is in conformity with good fiscal management practices. o There must be substantial conformity to a chart of accounts recommended by the National Committee on Governmental Accounting, the comptroller of the State or
the department of local government affairs of the State or successor agencies shall be deemed proof of such conformity.
o The budget shall contain actual or estimated revenues and expenditures for the two years immediately preceding the fiscal year for which the budget is prepared; o Each budget shall show the specific fund from which the anticipated expenditures
shall be made.
Expenditures from the capital equipment replacement fund shall be budgeted in the fiscal year in which the purchase, repair or replacement of capital equipment will occur.
The President and Board of Trustees shall make the tentative annual budget conveniently available to public inspection for at least ten days prior to the passage of the annual budget.
Not less than one week after the tentative annual budget is made available for public inspection, and prior to final action on the budget, the president and board of trustees shall
hold a public hearing on the tentative annual budget, after which hearing, the tentative budget, without any further inspection, notice or hearing, may be further revised and adopted by vote of the president and board of trustees. Notice of the public hearing shall
Village of Glenview Adopted 2022 Budget 31
be given by publication of a legal notice in a newspaper having a general circulation in the Village at least one week prior to the time of the hearing.
If the budget, as approved by fund, needs revision, the Village Board has the authority torevise the budget by reducing, adding, and changing dollar amounts within the budget.This action shall be in the form of a Budget Amendment. A Budget Amendment does notrequire a public inspection, notice and/ or hearing, as is required for the original budget
adoption.
A Budget Amendment is approved by the Village Board via Resolution. The Village Boardadopts the budget at the Fund level. A budget amendment is only required if budgetaryauthority, or expenditures, are projected to exceed the adopted amount at the Fund level.
The Budget Officer (Village Manager) is authorized to make transfers betweendepartments (within the same fund), no budget amendment is required.
The Budget must be balanced, meaning the estimated expenditures do not exceed estimated
revenues and other available funds. The balanced budget must also adhere to the minimum
standards set forth in the Village’s Fund Balance Policy.
The Budget Document will be published in a format that satisfies all criteria of theGovernment Finance Officers Association Distinguished Budget Award Program.
Fund Balance Policies
The Corporate Fund reserve (fund balance) will be maintained at 35% - 45% of totalexpenditures. Total expenditures include transfers out of the fund.
The fund balance of the Utility Enterprise Funds (Water and Sanitary Sewer) includes fixed
assets, capital, debt and cash. The goal of the utility funds is to remain self-sufficient. Areserve cash balance policy has been put into place to ensure positive cash flow foroperations. This reserve balance is 90 days of operating expenditures, excluding capitaland debt service.
The Maintenance Equipment Replacement Fund (MERF) cash reserves are to bemaintained at a zero balance. In the event the fund experiences a negative or positive cashbalance, a plan is to be put into place to recover or draw down cash to a zero balance.
The Capital Equipment Replacement Fund (CERF) cash reserves are to be maintained at
37% of the calculated accumulated reserves.
The facilities Repair and Replacement Fund (FRRF) cash reserves are to be maintained at35% of the calculated accumulated reserves.
No minimum fund balance has been established for the Special Tax Allocation Fund,Insurance and Risk Fund, Commuter Parking Fund, Corporate Purpose Bonds Fund, andCapital Project Funds.
Village of Glenview Adopted 2022 Budget 32
Revenues
The Village shall maintain a broad-based, well diversified portfolio of revenues.
Forecasted revenues are calculated by using a minimum three-year trend analysis and are forecasted for the next three to five years. Adjustments to revenue forecasts are performed annually.
Property Taxes are adjusted based on new or improved Equalized Assessed Valuation
(EAV). New EAV is defined as annexed property, while improved EAV is permitted property improvements.
All Village rates and fees are reviewed annually and adjusted if necessary.
Capital Projects
Project costs must be greater than $50,000 to be considered a Capital Project.
Impacts on the Village’s future operating costs must be included in the project planning
and incorporated within the respective department’s operating budgets.
As Capital Project contracts are awarded the budget authority will remain with the project until completion (project life budgeting).
All projects must have identified and approved funding sources.
Projects will not start until the funds have been received – bond, loan or cash flow. Exceptions will be made for reimbursable projects only (Special Service Area and reimbursable grant projects).
Debt Management
The Village is a home rule unit and there is presently no statutory limit on the amount of general obligation debt outstanding.
When advantageous to the Village the type of debt to be issued is General Obligation Debt
with annual abatements to the Debt Service Levy based upon acquiring debt service resources from alternate revenue sources.
Long-term debt is not to be issued to finance current operations.
The maturity date of any debt will not exceed the reasonably expected useful life of the project financed.
The Village issues long-term debt to only those capital improvements that cannot be
financed from current assets.
Village of Glenview Adopted 2022 Budget 33
Investments
The Village of Glenview’s Investment Policy is adopted by the Board of Trustees. In
accordance with that policy, public funds will be invested in a manner which will provide
the maximum security of principal invested with secondary emphasis on providing thehighest yield while meeting the daily cash needs of the Village.
The policy includes the prudent measure to safeguard public funds through detailed
collateral agreement requirements terms and conditions.
The policy excludes the use of derivatives.
All investments will conform to applicable State statutes and Village policies governing
the investment of public funds.
The policy is routinely reviewed with the Village’s investment advisor.
Village of Glenview Adopted 2022 Budget 34
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Village of Glenview Adopted 2022 Budget 35
VILLAGE OF GLENVIEW
STRATEGIC PRIORITIES AND VILLAGE
MANAGEMENT GOALS
Village of Glenview Adopted 2022 Budget 36
Strategic Priorities and Village Management Team Goals
The Village of Glenview Budget is developed using the Strategic Priorities and Village Management
Team Goals as the road map for administrative and financial efforts to be targeted in the
upcoming year. The Village Management Team goals support the Strategic Priorities and also address
additional initiatives that are needed within the department. These priorities are reviewed and updated
annually by management and the Board of Trustees.
The 2022 Strategic Priorities are:
1: Fiscal Sustainability – Evaluate
budgetary decisions based on adherence toVillage fiscal policies with a focus on a 3-5year outlook (is the current approachsustainable?) including maintaining a
balanced budget while preserving appropriate
fund balance levels, ensuring diversifiedrevenues streams, and reducing operational reliance on economically sensitive revenues.
2: Infrastructure Investment – Invest in the basic physical systems of the Village including
but not limited to critical equipment, roads, buildings, bridges, utility systems, parking areas and
sidewalks to keep them vital for the Village’s economic development and long-term prosperity.
3: Challenge the Status Quo – Identify new and better ways of providing services to businessesand residents that add value and continually question current approaches for optimal
effectiveness.
4: Commitment to Customer Service – Serve all Village customers with integrity,professionalism, and effectively communicate with a focus on solving problems and buildingand sustaining a great community.
As part of the budget process, the Village Manager, Department Heads and other department
representatives attend several strategic planning sessions where the long term financial plan is reviewed
and the goals for the Village Departments are established. This session includes an update of the current
year’s goals and setting goals for the next fiscal year. The FY 2022 Village Management Team Goals
are detailed on the following few pages and linked to the strategic priorities.
The 2022 Village Management Team Goals are developed within the following categories:
Continue efforts to implement and build upon the Village’s Community Engagement
Strategic Plan
Continuously improve the customer, business owner, and general public’s experience when
interacting with the Village of Glenview
Recruit, retain and train high qualify talent
Advocate for residents and businesses to experience a high quality of life by maintaining
long-term financial sustainability, and engaging legislators, and other agencies to identify
additional funding sources for Glenview
Continue efforts to enhance the community as a desirable place for residents, business
owners, customers, and visitors
Village of Glenview Adopted 2022 Budget 37
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
1. Continue efforts to implement and build upon the Village’s
Community Engagement Strategic Plan
1.a Implement the Communication Strategic Plan (3,4)
1. Ensure the Village’s social media channels are “verified” to establish social media streams
as trusted and reliable. (Q1 Communications)
2. Evaluate and improve the Weekly Update process to better meet the needs of Trustees and
all levels of staff based on feedback from stakeholders. (Q1 Communications)
3. Develop and implement revised scopes of work and workflow procedures to best leverage
the use of outside communications services. (Q2 Communications)
4. Develop and execute new process, workflow and layout for Village Newsletter. (Q3
Communications)
5. Develop long-standing, educational materials (1-pager, infographics, social stories) around
key Village touchpoints such as the annual budget, CIP, etc. (Q4 Communications)
1.b Identify strategies and methods to create and sustain two-way dialog with the
community (3,4)
1. Evaluate Board of Trustees agenda and staff reports for opportunities to better summarize
items in plain language to increase public understanding and transparency. (Q1
Communications)
2. Implement community engagement priorities including establishing set schedule for
Coffee with the Council dates and identification of large community events for Trustee
participation. (Q1 Communications)
3. Prepare education materials for the public to better understand how the Village's
Boards/Commissions work and ways in which the public can participate (Q2
Communications)
4. Implement rotating Resolution Center "pop up office hours" where staff sets up at public
setting (Library, Park Center, community event, etc.) to educate residents on Village
services and provide assistance, (2x in 2022). (Q2 Management Services)
1.c Work with the business community and partner agencies to promote events, activities
and other initiatives through videos, social media, and other outlets (3,4)
1. Work with the business community to launch "local business spotlight" video program
highlighting new or unique businesses in Glenview. (Q2 Communications)
2. Create formal process, policy, guidelines and criteria to allow local businesses, and
agencies to submit requests to the Village to be highlighted and promoted through various
communication channels. (Q3 Communications)
Village of Glenview Adopted 2022 Budget 38
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
1.d Implement a redesign of the Village’s external and internal websites for the purpose of
making information more accessible, intuitive to navigate and easy to update in real time
(3,4)
1. Transfer information, files and appropriate workflows from the EIC to SharePoint and
Teams and promote new sites and access to information (Q2 O365 Team)
2. Complete the external website re-design RFP and vendor evaluation and selection. (Q4
2021, Information Technology)
3. Design and deploy a website that is concise, consistent formatting and design, easy
searchability for the public, interoperability with third party platforms, improved analytics
and generally user friendly to provide relevant and timely updates to the public. (Q4
Communications)
1.e Implement body-worn cameras for police officers and comply with applicable
legislation (4)
1. Develop policies for the appropriate use of body-worn cameras. (Q2 Police)
2. Develop training program to ensure ongoing compliance regarding the use of body-worn
cameras. (Q2 Police)
3. Purchase, implement and train the police officers on the appropriate use of body-worn
cameras. (Q3 Police)
2. Continuously improve the customer, business owner, and general
public’s experience when interacting with the Village of Glenview
2.a Commission a redesign of the Village Hall main entrance and police lobby to provide
a more efficient and pleasant customer experience (2, 4)
1. Develop conceptual plans to address improvements to customer service experience. (Q1
Comm. Dev)
2. Consideration of RFP to develop construction drawings for bid purposes. (Q2 Comm.
Dev)
3. Consideration of award to contractor for FY2022 construction. (Q3 Comm. Dev)
2.b Update Public Works Campus site plan and develop implementation schedule to
improve site layout, drainage and storage to improve staff efficiency and project outcomes
(2, 4)
1. Recommend project budget for implementation in 2023 and brief board. (Q3 Public
Works)
2. Work with architect to develop a pre-site plan and evaluate design options. (Q4 2021
Public Works)
3. Develop final recommended site plan, develop a project plan, and start regulatory review
process. (Q4 Public Works)
Village of Glenview Adopted 2022 Budget 39
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
2.c Develop and implement a data collection strategy (including but not limited to PMP,
TOPS and KPI programs) and use data to inform decisions to improve and enhance the
customer service experience and department resource allocations (3, 4)
1. Establish customer service standards and gather feedback to determine performance via
customer telephone surveys, survey link on Emails, survey links on receipts, and relaunch
of Survey Stance tool in Village Hall Lobby. (Q1 Management Services)
2. Finalize Key Performance Indicators (KPI's) for departments and begin distribution of
formal monthly report to elected officials and Village staff. KPI's will continuously be
evaluated and modified as needed. (Q1 Management Services)
3. Collaborate with communications team to develop public facing analytics information
including an abridged KPI report and social media graphics. (Q2 Management Services)
4. Develop and finalize scope of work for Business Analytics team and identify skills,
abilities, and support required. (Q2 Management Services)
2.d Improve the level of service provided to dispatch communities that have fractionalized
police and fire dispatch services by implementing CAD to CAD interfaces (3, 4)
1. Evaluate, select, and purchase a software programs that will interface applicable systems.
(Q1 Joint Dispatch)
2. Implement selected software to provide for more seamless transfers for dispatch customers.
(Q3 Joint Dispatch)
2.e Continue to proactively monitor and adapt network and data security and implement
solutions (2, 3)
1. Implement Auvik, third party monitoring services, to provide greater network
optimization. (Q1 Information Technology)
2. Establish a ransomware response plan, including data recovery, and educate staff. (Q2
Information Technology)
3. Update the Computer Security Incident Response Plan (CSIRP) and ensure policies,
procedures and practices adhere to the Plan. (Q3 Information Technology)
4. Evaluate and select password repository services and implement village wide. (Q3
Information Technology)
2.f Implement cloud migration strategic plan, including data, business processes,
and applications (2, 3).
1. Evaluate Village VOIP software functionality and administer formal bidding and selection
process. (Q2 Information Technology)
2. Implementation of Village VOIP software and purchase and deployment of hardware. (Q4
Information Technology)
3. Implement cloud migration recommendations from the "Cloud Journey Assessment" by
Sentinel, including SentinelOne (end point data protection), VEEAM (data back up
software), SharePoint, in-vehicle police cameras with Axon, and MUNIS migration to the
cloud. (Q4 Information Technology)
Village of Glenview Adopted 2022 Budget 40
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
2.g Develop Fire Department long-term strategic plan (3, 4)
1. Develop RFP to select a consultant to facilitate and design the strategic planning process.
(Q1 Fire)
2. Incorporate a public communication and engagement process component into the design
of the strategic planning process. (Q2 Fire)
3. Continue to analyze and evaluate EMS response determinates and gradually implement
changes in responses. (Q4 Fire)
3. Recruit, retain and train high quality talent
3.a Develop and implement a comprehensive training program, including but not limited
to, training of new employees, supervisors, succession planning, and routine skill training
(4)
1. Evaluate RFP responses and make a recommendation regarding a Learning Management
System. (Q1 Management Services)
2. Define the role of a Fire Department Training Officer, recruit and select a Training Officer
(Q1 Fire)
3. Review and evaluate the Fire Department's Training Program to ensure regularly scheduled
training occurs and OSFM objectives are met (Q2, Fire)
4. Review and evaluate the Police Department Sergeant Promotional process; recommend
and implement approved enhancements to the process. (Q2 Police)
5. Conduct the 2nd Annual New Supervisor Training - 7-week course (Q2/Q3 Management
Services)
6. Implement regularly scheduled Incident Command Training for Battalion Chiefs and
Acting Battalion Chiefs (Q3, Fire)
7. Identify training opportunities to enhance story-telling skills (e.g., good news board,
monthly story-telling session, etc.) (Q3 Management Services)
8. Cross train management services staff in the areas of benefits and payroll administration,
FOIA and risk management. (Q4, Management Services)
9. Ensure compliance with training mandates in the SAFE/T ACT, including the selection
and implementation of software to track training records and ongoing compliance. (Q4
Police)
3.b Develop a strategy to further incorporate the values of diversity, equity and
inclusion into the Village’s organizational practices, policies, and organizational
culture (3, 4)
1. Design and provide recruitment and selection process training to hiring managers (Q1
Management Services)
2. Finalize diversity, equity and inclusion plan. (Q2 Management Services)
3. Develop employee communication plan of key elements of the DEI plan, implementation
and accountability. (Q3 Management Services)
Village of Glenview Adopted 2022 Budget 41
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
4. Advocate for residents and businesses to experience a high quality
of life by maintaining long-term financial sustainability, and
engaging legislators, and other agencies to identify additional
funding sources for Glenview
4.a Work with local legislators and consultants on draft and potential legislation that would
impact Glenview (2, 3, 4)
1. Continue to monitor and lead state-wide discussions on any proposals relating to sales tax
sourcing. (Q4 Management Services, Community Development)
2. Continue to participate on the Fly Quiet Committee of the O’Hare Noise Compatibility
Commission to address community noise issues related to aircraft operations at O’Hare.
(Q4 Management Services, Public Works and Community Development)
3. Continue to monitor the regional discussions on railway traffic. (Q4 Management
Services, Public Works and Community Development)
4.b Continue to monitor and secure any and all federal and state funds available for
Glenview CIP Projects (1)
1. Review Federal and State actions and work with consultants and legislators to obtain, to
the greatest extent possible, any resulting funds that would be available for Glenview. (Q4
Management Services, Community Development and Public Works)
4.c. Initiate any fiscal actions items necessary to secure financial sustainability for the
Village of Glenview (1)
1. Finalize the Board approval of the uses of the $6.4M American Rescue Plan (ARPA)
funding to Glenview and comply with ARPA reporting requirements. (Q4 Management
Services)
2. Analyze the options for closing the Waukegan/Golf TIF District in 2022. (Q1
Management Services)
3. Continue to be a state-wide leader in discussions on sales tax sourcing. (Q4 Management
Services and Community Development)
4. If approved by Village Board, close the Waukegan/Golf TIF District by the end of
2022 (Q4 Management Services)
5. Review all financial policies and bring forward any recommended changes. (Q3
Management Services)
Village of Glenview Adopted 2022 Budget 42
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
5. Continue efforts to enhance the community as a desirable place
for residents, business owners, customers, and visitors
5.a Implementation of the short-term goals identified in the economic
development strategic plan, such as the establishment of new programs (façade, tenant
improvements, etc.) and incorporation of infrastructure, streetscape and landscaping
recommendations into the CIP (2, 4)
1. Adoption of the Downtown Development Code updates by the Village Board. (Q1 Comm.
Dev.)
2. Obtain Board direction on spark site opportunities identified on the 1700 (cleaners lot) and
1800 (demo building and coordinate parking) blocks of Glenview Road. (Q1 Comm. Dev.)
3. Obtain Board direction regarding possibilities for creating a Downtown Merchants
Association in partnership with the Chamber or a Main Street Program. (Q1 Comm. Dev.)
4. Have conversations with Downtown business owners to determine how their vision may
be aligned with the vision established in the Downtown Strategic Plan. (Q1 Comm. Dev.)
5. Develop policies and application criteria for the administration of a facade and tenant
improvement grant/loan process. (Q1 Comm. Dev.)
6. Design streetscape, landscaping and outdoor dining enhancements for the GTC and
Downtown districts for construction. (Q2 Comm. Dev.)
7. Evaluate various consultants and hire a development advisor to consult on redevelopment
proposals and a business recruiter to assist in bringing new businesses to Glenview. (Q2
Comm. Dev.)
8. Evaluate and participate in the process to determine feasibility of additional 294 off ramps.
(Q4 Comm. Dev.)
9. Evaluate potential changes to the development review process, including review of
advantages and disadvantages of a preliminary development review by the Village Board.
5.b Coordination with IDOT, Cook County, D225 and Glenbrook Hospital on
improvements to Pfingsten/E. Lake/W. Lake intersection (2, 4)
1. Coordinate with Cook County and IDOT on stoplight timing modifications based on a
detailed analysis of the intersection operations. (Q1 Comm. Dev.)
2. Coordinate with District 225 on the design and potential funding opportunities to improve
the school's parking lot circulation and access. (Q1 Comm. Dev.)
3. Obtain direction from the Village Board on opportunities to incorporate adaptive traffic
technologies (AI vs. human intervention | join Lake County Passage, coordinate Village
vs. Cook County). (Q1 Comm. Dev.)
4. Design roadway improvements enhancing the intersection congestion through a new
northbound dedicated right turn lane on Pfingsten Road to West Lake Avenue. (Q1 Comm.
Dev.)
Village of Glenview Adopted 2022 Budget 43
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
5.c Village Board adoption of sign code updates prepared by a consultant before the end of
2022 that are reflective of the desired community characteristics as determined through the
Commission public hearing process and consistent with the recent signage ruling by the
U.S. Supreme Court (3, 4)
1. Conduct research on best sign code practices and model ordinances. (Q1 Comm. Dev.)
2. Hire a sign consultant to create graphics to be used in ordinance and design guidelines. (Q1
Comm. Dev.)
3. Staff and the Village Attorney to produce draft regulations for public review and input and
Commission consideration. (Q2 Comm. Dev.)
4. Following the Commission's recommendation, the Village Board would consider approval
of updated sign code regulations and associated graphics. (Q4 Comm. Dev.)
5.d Village Board consideration of updates by the Environment and Natural Resources
Commission to a Plan for Nature that include potential green infrastructure improvements
throughout the Village and recommendations on sustainability policies (2, 3, 4)
1. Hire a consultant to host public input process and update plan. (Q1 Comm. Dev.)
2. Following the Commission's recommendation, the Village Board would consider approval
of updated plan and policies. (Q3 Comm. Dev.)
5.e Village Board consideration of updates to the Bike and Sidewalk Master Plan that
include bike lane/route opportunities, readjustments of sidewalk priorities in designated
neighborhoods, and a transition plan for ADA sidewalks enhancements (2, 3, 4)
1. Village President to create ad-hoc committee to review draft plan and make
recommendation to Village Board. (Q1 Comm. Dev.)
2. Hire a consultant to host public input process and update plan. (Q1 Comm. Dev.)
3. Following the committee's recommendation, the Village Board would consider approval
of updated bike and sidewalk policies, and ADA improvements. (Q3 Comm. Dev.)
5.f Develop process for routine maintenance and analysis of business costs of Dispatch
Center (1)
1. Develop a Dispatch Center financial modeling tool to project long term costs of the center
and to meet financial sustainability of the Center. (Q2 Joint Dispatch)
5.g Market the Glenview Public Safety Dispatch Center to attract and retain prospective
and current customers (1)
1. Utilize existing data and stakeholder feedback, to develop a strategic vision and planning
document for the Dispatch Center that addresses growth, service model, and potential
customers. (Q4 Joint Dispatch)
5.h Develop and implement a potable water system strategic plan to address changing
demands on the system for the next 5 – 10 years (2, 4)
1. Finalize Water Strategic Plan and provide update to Village Board. (Q1 Public Works)
Village of Glenview Adopted 2022 Budget 44
2022 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
2. Update five-year CIP and other necessary budgets to implement Plan recommendations.
(Q3 Public Works)
5.i Continue lead water services inventory, notification, and replacement plan to meet and
exceed federal and state requirements (2, 4)
1. Provide IEPA initial inventory of potential public and private lead services. (due April 15,
2022 Public Works)
2. Develop project to replace known public lead services and start outreach with impacted
residents. (Q2 Public Works)
3. Finalize partnering opportunities for residents on replacement of private lead services. (Q2
Public Works)
5.j Develop a routine programmatic approach for public fence replacement and repair (2,
4)
1. Finalize public fence inventory and existing condition assessment. (Q1 Public Works)
2. Develop budget and five-year fence replacement plan. (Q3 Public Works)
5.k Develop a routine programmatic approach to inspect and replace all roadway signage
(2, 4)
1. Confirm final inventory and condition assessment to develop new sign replacement
program. (Q2 Public Works)
2. Develop budget to support new ongoing program. (Q3 Public Works)
5.l Implement opportunities identified in the Urban Forestry Management Plan to further
improve and enhance the Village's Tree Program (2, 4)
1. Evaluate Plan recommendations and incorporate into the Village's existing tree program.
(Q2 Public Works)
2. Evaluate budgetary impact of the selected recommendations and include as a 2023 budget
request. (Q3 Public Works)
Village of Glenview Adopted 2022 Budget 45
VILLAGE OF GLENVIEW
PERFORMANCE MEASURES
Village of Glenview Adopted 2022 Budget 46
Division / Goal Performance Measure 2020 Actual 2021 Target
2021
Projected 2022 Target
Management Services
Percent increase in E‐Glenview subscriptions 4% 10% 10% 10%
Average number of web visits each month 45,830 50,000 47,500 50,000
Number of Safety/Loss Prevention trainings conducted per year 2323
Number of property/casualty claims 15 10 19 15
Number of OSHA recordable injuries per year 11 5 12 10
Number of Equal Employment Opportunity compliance training topics conducted per year 1111
HMO Health plan claims loss ratio 102.1%94.0% 100.1% 94.0%
PPO Health plan claims loss ratio 99.20%99.00% 91.50% 99.00%
Percent change in Rx cost per employee per month 3.41% 7.50% 6.79% 9.00%
Percent change in generic prescription Rx utilization 0.27% 1.00%‐4.19% 1.00%
Percent change in 90 day mail order Rx utilization 2.89% 1.00%‐4.34% 0.75%
Process 90% of Fire and EMS calls within 2 minutes (ISO standard)
Note: All Fire calls process within 90 seconds 95%95% 95% 95%
Answer 95% of calls within 10 seconds (2 rings)99% 99% 99% 99%
# of Helpdesk Tickets 2,815 3,500 3,250 3,500
Helpdesk Ticket Response Service Level Agreement % [90%]90% 90% 94% 90%
Helpdesk Ticket Resolution Service Level Agreement % [90%]97% 97% 97% 97%
Server Anti‐Virus Coverage %96% 96% 96% 96%
Workstation Anti‐Virus Coverage % [90%]94%94% 94% 94%
Consecutive years for receiving the Certificate of Achievement for Excellence in Financial Reporting 39 40 40 41
Consecutive years for receiving the Distinguished Budget Presentation Award 13 14 14 15
Auditor issued unmodified "clean" audit opinion (Y/N)YYYY
# of payments made by customers using Citizen Self Service 20,892 16,500 22,697 22,000
# of online bank bill payments processed 15,893 16,150 14,969 16,150
# of phone calls answered 40,720 50,000 39,306 40,000
# of times a call is re‐queued 9,233 6,000 9,500 6,000
# of Public Works work order requests 3,360 3,000 3,600 3,000
# of property violations reported and entered 833 600 735 600
# of residents notified of continuous water usage 4,105 3,000 4,366 4,000
# of apartments notified of continuous water usage 580 500 654 500
# of commercial properties notified of continuous water usage 161 100 152 100
# Police‐related FOIA's processed 1,553 1,500 1,400 1,450
# Police Non‐emergency calls handled 11,250 13,000 10,000 10,000
# Subpoenas processed 182 300 200 250
# Ticket payments processed 618 900 665 1,200
Public Works Department
Start work orders including including initial resident response within 2 business days n/a 95%91% 95%
Achieve full utilization of Staff via Performance Mangement Program (PMP)n/a 100%107% 100%
Bidding/extending contracts for goods/services n/a 20 35 35
Reviewing department policies each year n/a 10 10 10
Preventative maintenance schedules for Public Works n/a 90%93% 90%
Fleet Chargeback Hours n/a 65%62%65%
Achieve all Fleet preventative maintenance schedules n/a 80%85%80%
Police Department
Use of traffic calming devices (traffic unit has been affected by manpower ‐ less one officer)13 15 9 15
Implementation of citizen/business contact through Walk & Talks 2,166 3,212 1,579 1,885
Number of residents that participated in child safety seat programs 27 180 110 150
Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 2,087 4,155 4,520 5,041
Missing person cases referred to Detective Bureau within 2 hours of receipt 11 13 9 10
Number of self‐initiated (directed) patrols 15,467 18,890 10,284 12,993
Number of domestic violence victims supported/assisted within 24 hours of notification 25 25 16 25
Resolution Center / 2
Communications / 1
Administration / 2
Information Technology
and GIS
Fleet / 2
100%
Police Department / 2
Police Records / 2
100%
Percent of monthly meetings held with department directors to provide evaluations relating to
budget progress on business plans, work plans and project lists 100%
Joint Dispatch / 2
Finance / 4
Human Resources / 3
Administration / 4 100%
Village of Glenview Adopted 2022 Budget 47
Division / Goal Performance Measure 2020 Actual 2021 Target
2021
Projected 2022 Target
Fire Department
Percentage of Fire Department standard operating procedures are reviewed & updated 60% 75% 60% 100%
Percentage of K‐6 classrooms to present a specific message 100% 100% 15% 75%
EMS Turnout Time (the time between dispatch notification and vehicle(s) enroute). A time of 1:53
is the benachmark for the Glenview Fire Department based on historical performance at the 90th
percentile.89% 85% 90% 90%
Fire Turnout Time (the time internal between dispatch notification and vehicle(s) enroute). A time
of 1:54 is the benchmark for the Glenview FIre Department which is based on historical
performance at the 90th percentile 90% 78% 90% 90%
Fire & EMS Travel Time (the time interval from enroute until on scene, based on urban population)
with a benchmark of 4:55 at the 90th percentile. 91.0% 95% 90.0% 90%
Total Response Time: EMS (Call creation to arrive, first unit on scene) with a benchmark of 7:08 at
the 90th percentile 93% 99% 90% 90%
Total Baseline Response Time: Fire (Call creation to arrive, first unit on scene) with a benchmark of
7:24 at the 90th percentile 93% 97% 90% 90%
*Travel Ɵmes are affected by weather condiƟons thus no percentage change in the performance target
Community Development
Percentage of annual CIP budget that is expended in the budgeted year 97% 98% 98% 96%
Average resident and business owner satisfaction with Village outreach and management of CIP
projects on a scale of one to five (five being highest)4.5 4.3 4.3 4.3
Infrastructure Management Services (IMS) Village‐wide roadway rating exceeding Village goal of 75
out of 100, meaning a vast majority of roadways are in fair or better condition 80.0 78.0 79.0 78.0
Initial Building Plan Reviews within 14 days 81% 85% 92% 85%
Building Re‐reviews within 7 days 68% 85% 90% 85%
Initial Engineering Reviews within 14 days 72% 85% 90% 85%
Engineering Re‐reviews within 7 days 62% 85% 85% 85%
Inspections available within 2 business days 91% 90% 95% 90%
Number of building permits issued 4,205 4,000 4,000 4,000
Number of inspections completed (including code enforcement)10,839 12,300 10,000 11,000
Number of Appearance Commission cases processed annually 115 110 55 ‐
Number of Plan Commission cases processed annually 35 35 17 ‐
Number of Zoning Board of Appeals cases processed annually 32 35 16 ‐
Number of New Development Commission cases processed annually ‐81015
Number of Development Adjustments Commission cases processed annually ‐75 90 150
Total value of CIP projects awarded $18.80 $21.30 $19.3M $29.8M
Departmental / 2, 5
Work Load Indicators /
2, 4
Fire Department / 2
Village of Glenview Adopted 2022 Budget 48
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Village of Glenview Adopted 2022 Budget 49
VILLAGE OF GLENVIEW
SUMMARY BY FUND
Village of Glenview Adopted 2022 Budget 50
General Fund – The General Fund is the general operating fund of the Village. It is used to account for all financial
resources except those required to be accounted for in another fund.
Special Revenue Funds - Funds used to account for the proceeds from specific revenue sources (other than trusts
or major capital projects) that are legally restricted to expenditures for specific purposes.
Capital Project Fund – A fund used to account for the acquisition or construction of major governmental capital
facilities and equipment (which are not financed by other funds).
Debt Service Fund - A fund used to account for the accumulation of resources for and the payment of general long-
term debt principal, interest, and related costs.
Enterprise Funds - Enterprise Funds are used to account for operations: (a) that are financed and operated in a
manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis are financed or
recovered through user charges; or (b) where the governing body has decided that periodic determination of revenues
earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management
control, accountability or other purposes.
Internal Service Fund - A fund used to account for the financing of goods or services provided by one department
or agency to other departments or agencies.
Fiduciary Funds (Trust and Agency Funds) - These funds are used to account for assets held by the Village in a
trust or agency capacity for individuals, private organizations, other governments and/or other funds. These include
Expendable Trust, Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust
Funds are accounted for essentially in the same manner as proprietary funds since capital maintenance is critical.
Expendable Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds
are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
Village of Glenview Fund Structure
General
Fund
Corporate
Fund*
Special
Revenue
Funds
Special Tax
Allocation Fund*
Waukegan/ Golf TIF Fund
Foreign Fire Tax Fund
Police Special Fund
Capital
Project
Funds
Capital Projects Fund
Glen Capital
Projects Fund
Motor Fuel Tax Fund
Village Permanent Fund*
Debt
Service
Fund
Corporate Purpose Bonds Fund
Enterprise
Funds
Glenview Water Fund*
Glenview Sanitary Sewer Fund*
Wholesale Water Fund
Commuter Parking Fund
Internal
Service
Funds
Municipal Equipment Repair Fund
Capital Equipment
Replacement Fund
Insurance and Risk Fund
Facility
Repair and Replacement Fund
Trust and
Agency
Funds
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit Fund
Special Service Area
Bond Fund
Joint Emergency
Telephonse Systems Board Fund
*Major Fund
Village of Glenview Adopted 2022 Budget 51
Fiscal Year Fiscal Year
.2020 Revised Projected 2022
Actual Budget Actual Budget
337,959,384 $375,715,138 $375,715,138 $404,614,632
Budgeted Revenues
Taxes 85,736,695 84,832,269 92,564,106 56,984,046
Licenses and Permits 2,221,789 2,790,442 2,571,092 2,378,766
Fines and Forfeits 93,007 125,500 135,500 126,000
Charges for Services 48,200,020 52,151,208 52,456,024 53,861,311
Intergovernmental 22,551,257 21,606,353 28,339,332 28,408,451
Investment Income 25,257,365 14,008,770 15,086,017 13,198,374
Other Revenues 4,007,074 4,877,228 3,602,791 4,832,608
Transfers In 15,276,805 11,774,575 10,604,575 13,343,674
Total Revenues 203,344,013 192,166,345 205,359,437 173,133,229
Budgeted Expenditures
Operating Expenditures
Personnel 52,484,613 52,030,626 55,285,219 55,482,013
Contractual 49,844,176 56,891,874 59,008,128 45,187,059
Commodities 3,488,295 3,953,044 3,719,366 4,446,059
Other Charges 20,911,881 22,139,032 22,103,826 15,056,977
Capital Outlay 1,924,689 2,294,424 2,793,017 4,872,063
Total Operating Expenditures 128,653,654 137,308,999 142,909,557 125,044,170
Other Expenditures
Interfund Charges 5,763,708 6,623,464 6,624,968 6,636,878
Capital Projects 15,894,092 21,581,148 16,320,843 39,879,310
Transfer Out 15,276,805 11,774,575 10,604,575 13,343,674
Total Other Expenditures 36,934,605 39,979,187 33,550,386 59,859,862
Total Expenditures 165,588,260 177,288,186 176,459,943 184,904,031
Surplus/(Deficit)37,755,754 14,878,159 28,899,494 (11,770,802)
$375,715,138 $390,593,297 $404,614,632 $392,843,830
All Funds Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Ending Fund Balance/ Net Position
Village of Glenview Adopted 2022 Budget 52
Village of Glenview Adopted 2022 Budget 53
Revenue Highlights
The Village of Glenview appropriations are supported by a number of different sources. The
primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for
Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Debt
Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend-
down of available reserves, making sure that fund balance remains within Village policy.
For Fiscal Year 2022, Village-wide revenues are projected to decrease by $32,226,208 as
compared to the 2021 Projection. This decrease is planned for as it is mostly attributed to the
closing of the Glen TIF at the end of fiscal year 2021. The 2022 budget assumes increases in the
Charges for Services, Transfers In and Other/Miscellaneous revenue categories and decreases in
the Investment Income and Licenses and Permits revenue categories compared to the 2021
projection.
Local taxes are projected at $92,564,106 in 2021 and budgeted at $56,984,046 in 2022, a decrease
of $35,50,060 mostly due to the conclusion of the Glen TIF. Incremental property taxes will no
Village of Glenview Adopted 2022 Budget 54
longer be received due to the redirection to the various taxing jurisdictions. However, it should be
noted that the vast majority of corresponding expenditures will also no longer be incurred due to
the TIF closure.
Charges for Services are projected to increase $1,405,287 in 2022 compared to the 2021 projection primarily due to increases in Village and Library health insurance premiums and Special Service Area projects.
Transfers in are increased in 2022 by $2,739,099 due to an increase in the transfer for capital
projects and a transfer from the Permanent Fund to the Corporate Fund for downtown
parking improvements and professional services.
Investment Income is decreased in 2022 as interest rates have remained very low.
Other/Miscellaneous revenues increased in 2022 by $1,229,817 compared to the 2021 projection
mostly due to the expected closing on the sale of a site in downtown Glenview previously
home to Bess Hardware store.
Corporate Fund
General Sales Tax, Property Tax, Utility Taxes (Electricity, Natural Gas and Telephone), Home
Rule Sales Tax and State Shared Income Tax account for approximately 67.0% of the revenue
collected in the Corporate Fund. As depicted in the chart below, the 2021 projection for General
Sales Tax and Home Rule Sales Tax was increased by 17% from 2020 actuals while the 2022
budget is a 5% increase over the 2021 projection. The 2021 property taxes only increased by
$129,689 which is the new EAV growth associated with newly annexed, constructed, or improved
property for the 2021 tax year. State Shared Income Tax is projected to increase conservatively in
2022 as economic conditions are expected to continue to improve.
2019 Actual - 2022 Budget for Corporate Fund Major Revenue Sources
Village of Glenview Adopted 2022 Budget 55
General Sales Tax
The Village receives one percentage point (1.0%) share of the State sales tax rate. The sales tax is
imposed on the sale and consumption of goods. Sales tax proceeds are collected by the State of Illinois
and remitted to the Village monthly. The Village’s sales tax of 9.75% consists of a State Retail Tax
of 6.25% (of which the Village receives 1%), a Cook County Tax of 1.75% (raised by 1% on Jan 1,
2016), a Regional Transit Authority Tax of 1.0% and the Village’s Home Rule Sales Tax of 0.75%.
At 25%, Sales Tax is the Corporate Fund’s largest revenue source. It was originally anticipated
that sales tax would be the revenue most negatively impacted by the COVID-19 pandemic and the
resulting stay at home order. Unexpectedly, 2020 Sales Tax revenue saw a less than 1.0% decrease
when compared to 2019. Even more significantly, the first nine months of 2021 have seen a
dramatic increase of 14.75% as compared to the same period in 2020. This increase can partially
be attributed to the new Sales Tax legislation that was passed at the state level now requiring online
retailers to collect both state and local taxes resulting in higher sales tax revenue collections.
The 2022 budget of $22,271,112 in Sales Tax receipts next year reflects the trend of continued
growth in collected revenues. The Village estimates a substantial rise of 16.50% from 2020 to
2021 and then a moderate increase of 5.00% in 2022.
Home Rule Sales Tax
Accounts for the 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 administrative
fee from the 2% to 1.5% with the adoption of the July 1, 2018 budget. The 1.5% administrative
fee continues to be in effect in the State’s most recent budget.
Home Rule Sales Tax is the Corporate Fund’s third largest source of revenue. Like Sales Tax, the
Village expected a significant decrease in Home Rule Sales Tax in 2020 due to COVID-19.
However, Home Rule Sales Tax for 2020 only saw a 1.44% decrease as compared to 2019. The
first seven months of 2021 have seen a significant increase of 15.02% when compared to 2020
Home Rule Sales tax collections. The Village estimates a substantial rise of 18.50% from 2020 to
2021 and then a moderate increase of 5% in 2022. Home Rule Sales Tax has also increased due to
new Sales Tax legislation passed at the state level.
Village of Glenview Adopted 2022 Budget 56
2017 2018 2019 2020
2021
Estimate
2022
Budget
Home Rule Sales
Tax Revenue $8,401,525 $8,849,722 $8,756,960 $8,630,650 $10,227,320 $10,738,686
Percentage Change 5.70% 5.33% (1.05%) (1.44%) 18.50% 5.00%
Property Taxes
Property taxes are the second largest source of revenue for the Village Corporate Fund and
represent 19% 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 most of its property
tax revenue corresponding to the two installment due dates of these taxes which have typically
been March 1 and August 1 in the past several years. It should be noted that in 2020, the second
installment payment could be made by October 1 with no penalties due to the COVID-19
pandemic. In 2021, the second installment due date was moved from August 1 to October 1. 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.
The 2021 total property tax levy is projected to increase by $2,718,406 or 22.01%. New EAV
growth associated with newly annexed, constructed or improved property in the Village for the
2020 tax year attributes to 1.05% of this increase. The other 20.96% of the increase is due to the
closing of the Glen TIF, which will result in the reallocation of property taxes to the Village
Corporate Fund. As such there should not be any Village portion property tax increase to the
typical property owner in the Village in 2022. If there were an increase to one’s property tax bill,
it would be attributable to the property valuation which is assigned at the County level.
Property taxes levied by the Village in 2021 for collection in 2022 total $15,069,179 which is
22.01%, or $2,718,406 greater than the property taxes levied in 2020 ($12,350,773).
The 2021 property tax levy is as follows:
Village of Glenview Adopted 2022 Budget 57
The Village is statutorily required to levy property taxes for the Glenview Public Library. The
property tax levy is the Library’s main source of revenue. Each year the Library’s levy amount is
determined based on the operational needs for that year. Beginning with the 2009 levy collected in
2010, the Library began paying the debt service related to the 2009A Corporate Purpose Bonds that
funded the new Library. In order to phase-in the impact to Glenview taxpayers the Village proposed
a three year plan to assist with a portion of this obligation using reserves from the Permanent Fund.
For three years, a portion of the debt service would be abated, minimizing the impact to the taxpayer.
In 2010 the Village contributed 75% or $1.5 million of the $2.0 million debt payment. In 2011 the
Village contributed nearly $1.0 million or 50%. For the 2011 Library levy it was determined that the
Library had sufficient reserves to contribute 25% of the 2012 debt service payment. In 2016, the
2016A General Obligation Refunding Bonds were issued to refund the 2009A Corporate Purpose
Bonds. The 2021 levy for Library operations increased by the same 1.05% or $67,133 for the new
EAV growth plus $1,712,485 due to redirection of property taxes as a result of the Glen TIF closure
to $8,173,195. After adding the full debt obligation related to the new building, $1,763,002 the total
Library 2021 tax levy to be collected in 2022 is $9,936,197.
Utility Taxes - Electricity Tax
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 monthly.
The Village’s Electricity Utility Tax revenue has remained consistent over the past few years. The
first seven months of 2021 have seen a growth of 2.67% compared to the previous year. This
growth may be attributable to more residents returning to work offices during the summer months
as COVID 19 restrictions were eased. However, the 2022 budget of $2,062,700 remains flat as
mitigation efforts change throughout the pandemic.
Utility Taxes - Telecommunications Tax
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
Village of Glenview Adopted 2022 Budget 58
for telecommunications services. The Illinois Department of Revenue has been collecting the 6.0%
tax on the Village’s behalf since January 1, 2003.
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.
The telecommunication tax is collected on cell phone usage but is not applicable to the data plan
which usually makes up the largest portion of the bill. Considering these factors, the Village
predicts a continued decrease of 15% in 2021 as well as in 2022.
Utility Taxes - Gas Use Tax
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.
The 2022 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 34,677,401 of taxable therms in
2021, which is an 11.89% increase over the 2020 actual amount of 30,991,548. January, February,
and March of 2021 recorded lower temperatures than the first three months of 2020, resulting in
increased 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%).
Income Tax
Village of Glenview Adopted 2022 Budget 59
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.
The Village originally anticipated a steep decline in income tax revenue because of the negative
economic impact of the COVID-19 pandemic which included pay cuts, furloughs, and work-hour
reductions. Despite these factors, Illinois has reported much better than expected revenues in 2020
and in 2021. The federal government offered fiscal support of businesses through both the
Paycheck Protection Program (PPP) and the CARES Act. The Paycheck Protection Program
offered small businesses relief funds to cover up to 8 weeks of payroll and other essential costs,
and the CARES Act allowed extensive taxable unemployment benefits for those individuals who
lost income due to the pandemic. Illinois fully taxes unemployment benefits so the high
unemployment rate did not significantly affect Income Tax distributions.
As the above chart indicates, the Village saw a 2.63% increase in income tax revenue for 2020 and
expects this increase to continue, projecting a growth of 15.59% for 2021.
It is important to also note that on August 12th, the US Census Bureau released new municipal
population counts from the 2020 Census. As a result of the new count, the Village population
increased by 1,965 to 48,705 which will provide additional income tax revenue on a per capita
basis.
Commuter Parking Fund
Permits and Daily Parking Revenue
The Village maintains commuter parking lots and related facilities at both METRA stations
located in the Village, downtown and in The Glen. Revenues of the Fund consist mainly of
parking fees. The Village offers a daily parking fee of $2.00 per day. METRA allows the sale of
a limited number of parking permits. In response to the decline in commuter parking permit
purchases due to COVID-19, the Village offered discounted annual and semi-annual parking
permits and added a monthly option in 2021. In 2022 prices will increase to 75% of pre-
pandemic levels as a portion of commuters have begun to return and to better align revenue
collection with related expenditures. Additionally, based on commuter feedback, permits will not
be interchangeable between the two stations. Currently, there are a total of 707 parking spaces at
the downtown station and 1,292 spaces at The Glen of North Glenview train station. 2022
budgeted revenues are $167,668, about a 10% increase from 2021 projected revenue. The 2022
budget is based on a slight increase in parking fees and permits as compared to 2021. Revenues
are not expected to return to pre-pandemic levels as COVID-19 has had a drastic impact on
commuter behavior.
Permit Type 2020 Permit
Cost
2021 Permit Cost
(50% Discount)
Recommended 2022
Permit Cost (25%
Discount)
Village of Glenview Adopted 2022 Budget 60
Resident Annual $300 $150 $225
Resident Semi‐Annual $150 $75 $112.50
Resident Monthly N/A $12.50 $18.75
Resident Motorcycle Annual $100 $50 $75
Resident Motorcycle Monthly N/A $4.25 $6.25
Non‐Resident Annual $400 $200 $300
Non‐Resident Semi‐Annual $200 $100 $150
Non‐Resident Monthly N/A $16.75 $25
Non‐Resident Motorcycle Annual $135 $68 $101.25
Non‐Resident Motorcycle Monthly N/A $5.75 $8.44
Motor Fuel Tax Fund
State and Local Motor Fuel Tax
The Village receives a portion of the State Motor Fuel Tax (MFT) on a per-capita basis.
Effective July 1, 2019, the State of Illinois doubled the motor fuel tax from $0.19 per gallon to
$0.38 per gallon and increased the diesel motor fuel tax by an additional $0.24 to a new rate of
$0.455 per gallon. The State legislation also included a provision to automatically raise the tax
every July 1 by the rate of inflation prior to March of that year, and not to exceed 1 cent. The
new rates effective July 1, 2020 are $0.387 per gallon of gasoline and $0.462 per gallon of diesel
fuel. On November 3, 2009, the Village passed a local motor fuel tax (LMFT) of $0.02 per
gallon, effective January 1, 2010. On November 15, 2016, the Village amended the LMFT to
increase the rate from $0.02 per gallon to $0.04 per gallon. In 2020 the Village appropriated
$1,700,000 of prior year Motor Fuel Tax fund balances for 2020 projects. MFT and LMFT are
expected to generate approximately $1,960,000 and $917,891 respectively for the resurfacing of
Village roadways in 2022. The budgeted revenues account for any enduring effects of the
COVID-19 pandemic on 2022 fuel consumption.
Special Tax Allocation Fund (STAF)
Tax Increment Financing Property Tax
The former Glenview Naval Air Station closed in 1995 and was redeveloped by the Village of
Glenview. The redevelopment project is called The Glen, which established a Tax Increment
Financing (TIF) district. The Special Tax Allocation Fund (STAF) is the primary fund used to
account for The Glen’s annual revenues and expenditures.
The Glen TIF will conclude as of December 31, 2021 causing STAF revenues and expenses to
either be redirected to other funds or to be eliminated altogether. The largest revenue source was
incremental property taxes which will now be directed to the individual taxing jurisdictions
including the Village of Glenview. A total of $308,632 of revenues from reimbursements, lease
fees, and service fees were absorbed by the Village, while $22,105,474 of expenses from contracts,
commodities, and other charges were eliminated.
The 2022 STAF budget only includes expenditures totaling $12,237,983, which were planned one-
time costs. The majority of these costs include economic development agreements of $5,663,587,
engineering services of $361,400, repair and replacement of traffic signals of $590,000, and
development and rehab of parking facilities of $5,610,496.
Village of Glenview Adopted 2022 Budget 61
Glenview Water and Sanitary Sewer Funds
Sale of Water and Sewer Services
The Village’s water customer base includes approximately 16,320 customers, 1,630 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 11,950 customers, all
of them within the corporate boundaries of the Village. Some properties in the Village receive
water service but are not connected to the Village’s sanitary sewer system. Approximately 95%
of total customers are residential, 4% are commercial, and about 1% are irrigation, government
and municipal customers. Customers are billed quarterly with one-third of customers billed each
month. To project future costs of service and provide the revenues to meet those costs, the Village
must project trends in water consumption and number of customers.
During 2017 the Village completed a water and sanitary sewer rate study which resulted in a
recommendation to maintain the current water and sanitary sewer rate structures of a fixed
component plus a consumption component. The study further recommended that the Water Fund
fixed component should recover more than the current 6.7% of total water fund costs by increasing
this portion of the rate structure over the next five years to a recovery percentage of 15% by 2022.
The study also suggested that the fixed rate component for the Sewer Fund rate structure be
maintained at the cost recovery level of 27%. All of these recommendations were reviewed and
approved by the Village Board and increases began in 2018. The fixed charges for water and sewer
service continue to be based on the size of the customer’s water meter. Customers with larger
water meters have a higher quarterly fixed charge than those with smaller meters. The consumption
of water is reported by actual meter reads on a property. The sewer consumption is assumed to be
the same as water consumption. The 2022 water quarterly fixed rate increased to bring the total
cost recovery to 15% and no increase in the consumption rate. The 2022 sewer quarterly fixed
rate increased to maintain the total cost recovery of approximately 35% and a 1% increase in the
consumption rate. The 2021 revenue projection for Glenview water services is $15,706,259 and
the 2022 budget estimated at $15,225,200 due to the increased efficiency of the automated water
meters, combined with the scheduled rate increases. The total revenue budgeted in the Glenview
Water Fund is $19,212,567. The 2021 revenue projection for sewer services is $2,624,792 and the
2022 budget is increasing slightly to $2,789,771. The total revenue budgeted in the Glenview
Sanitary Sewer Fund is $2,863,391.
Village of Glenview Adopted 2022 Budget 62
Expenditure Highlights
Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and
Capital Projects, Debt Service expenditures, and Transfers Out.
Operations and Maintenance
The 2021 Operations and Maintenance (O&M)
costs are projected to be 0.80% or $1,073,784
more than the adopted budget amount of
$134,912,322. O&M Costs include costs such
as personnel, contractual, commodities,
interfund charges and other expenses. The
2022 O&M budget is 9.94% or $13,513,873
lower than 2021 projections for a total of
$122,472,232. The 2022 budget has eleven
more full-time employees than the 2021 final
number as the Village filled open vacancies
from 2021. Personnel costs for 2022 are
anticipated to be 0.36% or $196,794 higher than the 2021 projections primarily due to offsetting
salary increases. The $55,482,013 budgeted amount includes estimated salary increases for all
employees.
Village of Glenview Adopted 2022 Budget 63
Contractual costs include items such as software licensing, economic development agreements and
maintenance agreements. Contractual costs of $45,187,059 in the 2022 budget are $13,821,069 or
23.42% lower than the 2021 projections. Building repairs decreased $357,106 in 2022 for planned
repairs at the West Pump Station. Water purchases are expected to decrease $222,636 in 2022
from the 2021 projection. For 2022, Make-Whole Payments of $21,493,613 for The Glen TIF are
not budgeted due to the closure of the Glen TIF. Insurance premiums increased $457,540 in 2022.
The Commodities budget for 2022 is $4,446,059. This is an increase of $726,962 from the 2021
projections due to increased prices for fuel, salt, and electricity.
Other Charges in 2022 are $7,046,850 less than the 2021 projection. This is primarily due to the
reduction in bond principle and interest of $6,458,400 not being paid for the Glen TIF and
reimbursable expenses related to COVID-19 of $603,479.
Interfund Charges make up the remaining $6,636,878 of O&M expenditures in the 2021 budget
which are $11,910 more than the 2021 projection.
Capital Outlay
Capital outlay purchases are typically one-time needs that cause the expenditure total to fluctuate
year to year. Village departments have replacement cycles for most of the capital outlay needs
(i.e. Computer monitor replacement or vehicle needs.) While the cycles tend to help minimize
the fluctuations from year to year, there will always be a level of change imbedded in this type of
purchase. Capital outlay expenditures for 2022 of $4,918,063 represent a $2,079,046 increase
from 2022 projections. The increase is primarily due to the replacement of Fire and
Police department vehicles to be purchased in 2022.
Debt Service
Debt service payments are based on debt schedules determined at the time of debt issuance. The
2022 budget for debt service totals $4,336,752, a decrease of $6,418,650 from 2021 projections.
This is due primarily to the final Glen TIF debt service payment in 2021.
Capital Projects
The Board has adopted two primary planning tools to assist in identifying sources necessary to
maintain current service levels: (1) Capital Improvement Program (CIP) Standards and (2)
Infrastructure Management Services (IMS) Ratings for pavement conditions. The CIP Standards
were established to estimate the annual investment needed to maintain a stable replacement
program for each core infrastructure component. For example, the asphalt roads are planned to be
resurfaced every 20 years (for 2 cycles) and then fully reconstructed at 60 years (the third cycle).
Historically, each road segment is tested and rated every five years which provides technical
information as to the quality of the surface and subsurface of the road. The Board has adopted a
goal of maintaining an average IMS rating of 75 for all roads in Glenview. Additional investment
from the Corporate Fund in 2012 to 2014 allowed the Village to take advantage of the favorable
bidding environment by accelerating several projects and qualifying for additional outside funds.
Consequently, the Village’s estimated 2017 IMS rating of 76 exceeds the goal of 75. The 2022
Village of Glenview Adopted 2022 Budget 64
budgeted amount for road resurfacing and reconstruction is $16,494,189. The total capital projects
budget is $39,932,309 which includes $29,808,024 budgeted for the 2022 CIP projects for core
infrastructure, water and sewer utilities. The balance of $10,124,285 consists of prior year CIP
projects and facility improvements costs in 2022.
Transfers Out
Corporate Fund to Capital Projects Fund: This transfer is to support the Capital Improvements
Program’s road reconstruction program.
Corporate Fund to Corporate Purpose Bonds Fund: This transfer is to move property tax revenue
to the correct fund to pay debt that was issued for the Police Station as well as a transfer of revenue
to pay debt that was issued for the expansion of the Police Station to include Village Hall activities
and services.
Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of
operations in the Corporate Fund.
Permanent Fund to Capital Projects Fund: This transfer is to fund a one-time capital project
related to downtown parking improvements for 2022.
Wholesale Water Fund to Corporate Fund: This transfer is intended to recover overhead costs
associated with running the Wholesale Water Fund.
Wholesale Water Fund to Capital Projects Fund: This transfer is a return on investment that is
used to improve public roadways.
Wholesale Water Fund to Glenview Water Fund: This transfer is a reimbursement of the prorated
portion of the shared operating and maintenance costs between the Wholesale Water Fund and the
Water Fund related to the sale of water.
Special Service Areas Transfers: This transfer is to move property tax revenue to the correct funds
to pay for improvements associated with the Special Service Areas.
The table below summarizes the 2022 Transfers between Funds
Transfers Out
Corporate
Fund
Glen
Capital
Projects
Fund
Capital
Projects
Fund
Glenview
Sewer
Fund
Glenview
Water
Fund STAF FRRF
Corporate
Purpose
Bonds
Corporate Fund 7,760,000 2,218,332
STAF
Insurance and Risk Fund 250,000
Permanent Fund 1,420,000
Wholesale Water Fund 325,000 607,921 629,340
Special Service Areas 45,075 60,520 27,486
2022 Summary of Transfers In and Out
Transfers In
Village of Glenview Adopted 2022 Budget 65
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Village of Glenview Adopted 2022 Budget 66
2022 Summary of Estimated Sources and Uses of Funds
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
35,832,767 18,647 244,581 22,902,005 6,033,222
Budgeted Revenues
Taxes 53,973,151 - - - 2,674,563
Licenses and Permits 2,278,066 ----
Fines and Forfeits 126,000 - - - -
Charges for Services 5,389,885 - - - -
Intergovernmental 18,465,931 - - - -
Investment Income 215,000 130 600 -4,380
Other Revenues 1,088,464 - 140,000 - -
Transfers In 575,000 - -- -
Total Revenues 82,111,497 130 140,600 - 2,678,943
Budgeted Expenditures
Operating Expenditures
Personnel 36,355,744 - - - 9,640
Contractual 18,749,802 - 15,710 6,024,987 471,629
Commodities 2,142,961 - 123,000 12,500 -
Other Charges 10,685,865 - -- 706,000
Capital Outlay 176,000 10,000 - 590,000 -
Total Operating Expenditures 68,110,372 10,000 138,710 6,627,487 1,187,269
Other Expenditures
Interfund Charges 5,003,775 - - - -
Capital Projects - - - 5,610,496 -
Transfer Out 9,978,332 - - - -
Total Other Expenditures 14,982,107 - - 5,610,496 -
Total Expenditures 83,092,480 10,000 138,710 12,237,983 1,187,269
Surplus/(Deficit)(980,983) (9,870) 1,890 (12,237,983) 1,491,674
34,851,784 8,777 246,471 10,664,022 7,524,896
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position
Special Revenue Funds
Village of Glenview Adopted 2022 Budget 67
Glenview Water
Fund
Glenview Sewer
Fund
Commuter
Parking Fund
Wholesale Water
Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
46,281,511 20,643,201 3,170,874 4,201,670 519,238 7,527,246
- - - - - -
87,700 13,000 - - - -
- - - - - -
15,241,000 2,789,771 167,418 6,007,859 1,295,687 2,342,693
3,000,000 - - - - -
1,000 100 250 40 50 3,000
226,041 - - - 108,500 29,500
656,826 60,520 - - - -
19,212,567 2,863,391 167,668 6,007,899 1,404,237 2,375,193
2,969,234 536,980 83,520 241,048 442,192 -
5,423,014 425,980 213,081 2,847,886 340,355 -
782,206 82,446 53,875 55,855 531,625 659,840
1,093,354 119,610 - - 2,500 -
- - - - - 4,071,063
10,267,807 1,165,016 350,477 3,144,789 1,316,672 4,730,903
1,099,490 179,542 225,680 40,825 87,565 -
8,752,243 1,839,406 - - - -
- - - 1,562,261 - -
9,851,733 2,018,948 225,680 1,603,086 87,565 -
20,119,541 3,183,964 576,157 4,747,875 1,404,237 4,730,903
(906,974) (320,573) (408,489) 1,260,024 - (2,355,710)
45,374,537 20,322,628 2,762,385 5,461,694 519,238 5,171,536
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2022 Budget 68
2022 Summary of Estimated Sources and Uses of Funds
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Police Pension Fire Fighters'
Pension
Escrow Deposit
Fund
6,573,915 3,652,895 100,128,666 111,526,036 96,262
Budgeted Revenues
Taxes - - - - -
Licenses and Permits ---- -
Fines and Forfeits - - - - -
Charges for Services 8,968,042 1,101,445 - - -
Intergovernmental - - 3,852,850 5,814,665 -
Investment Income 2,000 4,800 6,150,000 6,800,000 120
Other Revenues - - 901,380 803,205 -
Transfers In - - - - -
Total Revenues 8,970,042 1,106,245 10,904,230 13,417,870 120
Budgeted Expenditures
Operating Expenditures
Personnel 814,319 29,774 6,076,655 7,922,907 -
Contractual 8,310,683 1,648,939 207,266 332,514 -
Commodities 1,750 - - - -
Other Charges 15,000 - - - -
Capital Outlay - 25,000 - - -
Total Operating Expenditures 9,141,752 1,703,713 6,283,921 8,255,421 -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out 250,000 - - - -
Total Other Expenditures 250,000 - - - -
Total Expenditures 9,391,752 1,703,713 6,283,921 8,255,421 -
Surplus/(Deficit)(421,710) (597,468) 4,620,309 5,162,449 120
6,152,205 3,055,427 104,748,975 116,688,485 96,382
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets
Internal Service Funds Trust and Agency Funds
Village of Glenview Adopted 2022 Budget 69
Continued Debt Funds
SSA Bond Fund Capital Projects
Fund
Glen Capital
Projects Fund Permanent Fund Motor Fuel Tax
Fund
Corporate
Purpose Bonds
Fund
(117,263) 6,617,421 104,333 29,844,055 1,093,952 554,097
336,332 - - - - -
------
- - - - - -
- 733,996 - 156,000 - -
- 4,034,629 - -2,907,891 -
960 2,500 -9,334 3,400 710
- - - 1,535,518 - -
- 9,832,996 - -- 2,218,332
337,292 14,604,121 - 1,700,852 2,911,291 2,219,042
- - - - - -
- - - 174,773 - 440
- - - - - -
190,445 24,371 - - - 2,219,832
- - - - - -
190,445 24,371 - 174,773 - 2,220,272
- - - - - -
- 20,769,274 - - 2,907,891 -
133,081 - - 1,420,000 - -
133,081 20,769,274 - 1,420,000 2,907,891 -
323,526 20,793,645 - 1,594,773 2,907,891 2,220,272
13,766 (6,189,524) - 106,080 3,400 (1,230)
(103,497) 427,897 104,333 29,950,134 1,097,352 552,867
Capital Project Funds
Village of Glenview Adopted 2022 Budget 70
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Village of Glenview Adopted 2022 Budget 71
VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenview Adopted 2022 Budget 72
Corporate Fund
Description
The Corporate Fund is used to account for the resources and activities associated with the core
services and day-to-day operations of the Village. The Corporate Fund receives the majority of Village revenues and utilizes these resources to fund expenditures traditionally associated with government, including general administration, police and fire protection, street maintenance, snow and ice removal, building and zoning code enforcement and planning and economic development.
The main sources of revenue for the Corporate Fund are General Sales Tax, Property Taxes, Home
Rule Sales Tax, Outsourced Dispatch Revenue, and Utility Taxes. These five sources make up 70.16% of the 2021 Corporate Fund revenue budget.
Fund Balance Policy
During the 2022 budget development workshops, the Village of Glenview Board of Trustees gave
direction that requires the Corporate Fund year-end unassigned fund balance to be maintained at 35% to 45% of the total expenditures of that year. Previously, unassigned fund balance was to be maintained at 30% to 40% of total expenditures for that year. This was due to the Village of Glenview’s response to the COVID-19 pandemic. The budget process takes a look at the next
three years with a goal of sustaining this policy. The Corporate Fund Unassigned Balance at the
end of 2021 is projected to be $35,832,768 or 45.6% of total Corporate Fund expenditures. The 2022 Unassigned Fund Balance is projected to be 41.9% of total Corporate Fund expenditures. The 2022 Corporate Fund budget is a balanced budget with a $319,017 operating surplus and a $980,983 deficit after a planned use of fund balance. During 2022, the Village is continuing its
commitment to funding infrastructure needs with a $7,760,000 transfer to the Capital Improvement
Program (CIP). Please find all fund balance policies in the Budget and Financial Policies section.
Revenues The 2022 Budget estimates $82,111,497 in revenues for the Corporate Fund, an increase of $1,195,237 or 1.4% above 2021 projections. For 2022, the Property Tax Levy was increased by
1.05% or $129,683 to correspond with the Village’s new EAV reported by the County. General
Sales Tax and Home Rule Sales Tax receipts combined are budgeted with a 5% increase of $1,571,895 over the 2021 projection. Dispatch revenue for 2022 is budgeted to increase $70,443 or 1% from the 2021 projection, mainly based on agreed upon payment schedules. Building permit revenues are budgeted $407,676 or 18.4% under the 2021 projection due to the reduction of several
large, one-time projects that are scheduled for 2021.
Village of Glenview Adopted 2022 Budget 73
Expenditures
The 2022 Budget estimates $83,092,480 in expenditures for the Corporate Fund, an increase of $4,494,134 or 5.7% from 2021 projections which includes $1,300,000 of unplanned use of fund balance.
Personnel costs were held relatively level with decreases of $84,945 or 0.23% under the 2021
projection.
Contractual costs are anticipated to increase by $3,208,999 or 17% primarily due to one-time projects, increases in economic development agreements, software licensing, maintenance costs and outsourced services.
Other Charges costs are decreasing by $420,214 from 2021 projections primarily due to decreases in the Police and Fire Pension Funds contributions and expenses associated for the 9-1-1 Consolidation Grant Program in 2021 not budgeted in 2022.
Capital Outlay costs are anticipated to increase by $96,000 or 54.5%, which includes improvements to the Highland Park Dispatch Center and the Village of Glenview tree planting program.
Commodities costs are anticipated to increase by $254,538 or 11.88%, which includes increases
in the purchase of salt, electricity and electronic equipment.
Interfund Charges are anticipated to increase by $164,955 or 3.42%, which includes new facility repair and replacement charges to accumulate funds for major repairs and system replacements to
Village-owned facilities. These charges budgeted in the Corporate Fund will be transferred to the
Facility Repair and Replacement Fund, an Internal Service Fund.
Transfer out costs increased $265,300 or 2.95%, primarily due to an increase of $250,000 for the CIP bringing the total transfer to $7,760,000 for 2022.
The Corporate Fund year-end fund balance has been and continues to be projected to be within the policy range of 35% to 45% of total expenditures in 2022.
Village of Glenview Adopted 2022 Budget 74
Corporate Fund Revenue Summary
Corporate Fund Expenditure Summary
Village of Glenview Adopted 2022 Budget 75
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$36,392,205 $33,514,853 $33,514,853 $35,832,767
Budgeted Revenues
Taxes 44,897,782 45,566,437 49,758,834 53,973,151
Licenses and Permits 2,112,604 2,689,742 2,470,392 2,278,066
Fines and Forfeits 93,007 125,500 135,500 126,000
Charges for Services 4,889,020 5,213,460 5,217,960 5,389,885
Intergovernmental 18,882,944 18,059,208 21,683,574 18,465,931
Investment Income 371,938 375,000 190,000 215,000
Other Revenues 871,891 910,311 885,000 1,088,464
Transfers In 560,288 575,000 575,000 575,000
Total Revenues 72,679,473 73,514,658 80,916,260 82,111,497
Budgeted Expenditures
Operating Expenditures
Personnel 35,228,065 34,212,868 36,440,689 36,355,744
Contractual 12,986,090 13,810,216 15,540,804 18,749,802
Commodities 1,767,183 1,911,174 1,888,423 2,142,961
Other Charges 8,797,174 11,138,966 11,106,079 10,685,865
Capital Outlay 88,054 80,000 80,000 176,000
Total Operating Expenditures 58,866,565 61,153,224 65,055,995 68,110,372
Other Expenditures
Interfund Charges 4,444,224 4,829,319 4,829,319 5,003,775
Capital Projects - - - -
Transfer Out 12,246,036 8,713,032 8,713,032 9,978,332
Total Other Expenditures 16,690,260 13,542,351 13,542,351 14,982,107
Total Expenditures 75,556,825 74,695,575 78,598,346 83,092,480
Surplus/(Deficit)(2,877,352) (1,180,917) 2,317,914 (980,983)
$33,514,853 $32,333,936 $35,832,767 $34,851,784Ending Fund Balance
Corporate Fund Summary
Fiscal Year 2021
Beginning Fund Balance
Village of Glenview Adopted 2022 Budget 76
Fiscal Year Fiscal Year
2020 Revised Projected 20212
Actual Budget Actual Budget
$36,392,205 $33,514,853 $33,514,853 $35,832,767
Budgeted Revenues
Taxes 44,897,782 45,566,437 49,758,834 53,973,151
Licenses and Permits 2,112,604 2,689,742 2,470,392 2,278,066
Fines and Forfeits 93,007 125,500 135,500 126,000
Charges for Services 4,889,020 5,213,460 5,217,960 5,389,885
Intergovernmental 18,882,944 18,059,208 21,683,574 18,465,931
Investment Income 371,938 375,000 190,000 215,000
Other Revenues 871,891 910,311 885,000 1,088,464
Transfers In 560,288 575,000 575,000 575,000
Total Revenues 72,679,474 73,514,658 80,916,260 82,111,497
Budgeted by Department and Division
Board of Trustees
Board of Trustees 794 - - -
Special Appropriations 352,820 505,280 473,278 537,966
General Government 15,656,855 12,125,518 13,224,408 15,591,812
Administrative Services
Administration 1,152,793 1,015,374 1,469,217 1,267,259
Communications 386,957 370,332 429,927 677,021
Legal 481,010 440,875 453,270 440,220
Human Resources Administration 1,443,858 1,914,805 1,981,746 2,191,822
Joint Dispatch 6,418,666 7,732,439 8,056,057 7,026,899
Finance 1,098,723 1,099,120 1,035,448 1,146,577
Records 395,243 422,916 445,628 473,361
Information Technology 2,394,089 2,911,449 2,941,009 3,458,260
Resolution Center 410,377 399,685 391,673 408,167
Public Works
Administration 2,841,494 2,504,947 2,606,385 2,493,239
GIS and CADD 185,619 193,981 193,981 226,378
Facilities Management 1,148,209 849,792 825,087 941,495
Streets and Forestry 3,562,922 3,778,165 3,666,666 4,621,779
Police 14,680,334 15,172,886 15,469,867 16,011,738
Fire 19,639,091 19,731,070 20,744,743 20,748,644
Community Development
Administration 447,186 304,408 812,523 866,450
Planning 642,750 828,442 829,664 1,413,507
Engineering 726,014 748,315 750,878 908,625
Capital Projects 254 - - -
Inspectional Services 1,490,767 1,645,776 1,796,893 1,641,260
Total Expenditures 75,556,825 74,695,575 78,598,346 83,092,480
Surplus/(Deficit)(2,877,352) (1,180,917) 2,317,914 (980,983)
$33,514,853 $32,333,937 $35,832,767 $34,851,784
Corporate Fund Balance Summary by Department and Division
Fiscal Year 2021
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2022 Budget 77
VILLAGE OF GLENVIEW
SPECIAL REVENUE FUNDS
Village of Glenview Adopted 2022 Budget 78
Police Special Fund
The Police Special Fund is used to account for funds received through the forfeiture of assets as
directed by the State of Illinois court system. Direction on the use of these funds is controlled by
state statutes. In general, resources are used based upon the type of crime that led to the court-
ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug-related
crimes might be used specifically for drug prevention activities.
Village of Glenview Adopted 2022 Budget 79
Foreign Fire Fund
The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are
restricted for use by the 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.
Village of Glenview Adopted 2022 Budget 80
Special Tax Allocation Fund
Description
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, 2021, based on current revenue and expense projections.
The primary 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 expenses included 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 are through TIF sunset, which is planned for December 31, 2021.
Closing the TIF in 2021 will afford the local tax jurisdictions the opportunity to request Cook County to redirect the paid property taxes that were distributed to the TIF to their individual jurisdictions.
Revenues Revenues of the STAF are generated from incremental property taxes resulting from the growth of the assessed valuation within The Glen TIF District. Fiscal Year 2020 tax revenue totaled $38,205,897. The Fiscal Year 2021 property tax projection is $39,779,548. There is no 2022 incremental property tax budget as the TIF is scheduled to be closed December 31, 2021.
Therefore, causing the STAF fund balance to change by more than 10%. Expenditures As described above, the STAF also records all expenditures associated with the TIF for general administration, professional services and road, parkway and facility maintenance. There is no 2022
budget for most of these, or for the Make-Whole Payments, as the TIF is scheduled to be closed December 31, 2021. The 2022 budget includes expenditures which are planned as one-time costs. Other Charges include debt payments of $6,459,300 in 2020 and a projection of $6,458,400 for 2021; all debt was paid in full in 2021.
In 2002, a longer-term loan was made from the Village’s Permanent Fund to STAF for $11,182,000. Repayment of this loan, plus all accrued interest, was made in 2021.
Village of Glenview Adopted 2022 Budget 81
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$2,862,806 $13,246,433 $13,246,433 $22,902,005
Budgeted Revenues
Taxes 38,205,897 36,649,470 39,779,548 -
Charges for Services 125,877 129,027 126,588 -
Intergovernmental 40,695 - 208,613 -
Investment Income 315,073 315,000 17,000 -
Other Revenues 180,000 180,000 180,000 -
Total Revenues 38,867,542 37,273,497 40,311,749 -
Budgeted Expenditures
Operating Expenditures
Personnel 380,776 362,505 434,418 -
Contractual 21,248,042 22,467,404 23,389,727 6,024,987
Commodities 50,756 74,205 104,927 12,500
Other Charges 6,684,825 6,684,449 6,683,663 -
Capital Outlay - - 24,874 590,000
Total Operating Expenditures 28,364,400 29,588,563 30,637,608 6,627,487
Other Expenditures
Interfund Charges 119,516 18,568 18,568 -
Capital Projects - - - 5,610,496
Transfer Out - 170,000 - -
Total Other Expenditures 119,516 188,568 18,568 5,610,496
Total Expenditures 28,483,916 29,777,131 30,656,176 12,237,983
Surplus/(Deficit)10,383,627 7,496,366 9,655,573 (12,237,983)
$13,246,433 $20,742,799 $22,902,005 $10,664,022
Special Tax Allocation Fund Summary
Fiscal Year 2021
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2022 Budget 82
Waukegan/ Golf TIF Fund
Description
On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of Understanding (“MOU”) with Regency Centers (“Regency”) regarding redevelopment of the Avon/Baker Development property, a 20.98 acre parcel, at 1601 Overlook Drive and 3 Waukegan Road in Glenview. Regency, a national shopping center developer, proposed and subsequently
built a 75,245 square foot Mariano’s Fresh Market grocery store, 15,400 square feet of inline retail,
an 11,786 square foot retail outlet building. Regency partnered with Focus Development who constructed a 238 unit apartment building on the northern portion of the site. Regency requested assistance from the Village as extraordinary off-site infrastructure
improvements were needed, most of which were roadway and traffic signal improvements on Waukegan Road to address current and projected traffic. In accordance with the MOU, the Village agreed to fund up to $3,500,000 of the off-site infrastructure costs by taking the appropriate steps to establish a redevelopment project area, a redevelopment plan, and to adopt tax increment financing, provided that all legal requirements and findings are satisfied, pursuant to the Illinois
Tax Increment Financing Act (65ILCS 5/11-74.4) (the “Act”).
Ordinances required to establish the Waukegan Road/Golf Road Tax Increment Finance (“TIF”) District were approved at the Board of Trustees meeting on April 16, 2013:
a) An Ordinance of the Village of Glenview, Cook County, Illinois, approving a Tax Increment Redevelopment Plan and Redevelopment Project for the Waukegan Road/Golf Road Redevelopment Project Area; b) An Ordinance of the Village of Glenview, Cook County, Illinois, Designating the Waukegan Road/Golf Road Redevelopment Project Area a Redevelopment Project Area
Pursuant to the Tax Increment Allocation Redevelopment Act; c) An Ordinance of the Village of Glenview, Cook County, Illinois, Adopting Tax Increment Allocation Financing for the Waukegan Road/Golf Road Redevelopment Project Area.
Revenues To fund the needs of the Waukegan Road/Golf Road Tax Increment Finance District, in December 2013, the Village issued a new taxable bond issue of $4,385,000, which includes $4,003,390 for project costs, $342,443 for three years (2014-2016) of capitalized interest and $39,167 for costs of issuance. In 2020, $2,265,201 in incremental property tax revenue was received. For 2021,
property tax revenue is projected at $2,674,563. The 2022 budget for property tax revenue of $2,674,563 remains flat at the 2021 projection. The increase in tax revenue from 2021 to 2022 paired with relative flat expenses has caused the fund balance to increase by more than 10%. Expenditures
The 2021 projection and 2022 budget include costs for general administration, professional services, debt service and Per Capita Tuition Charges.
Village of Glenview Adopted 2022 Budget 83
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$2,834,698 $4,249,312 $4,249,312 $6,033,222
Budgeted Revenues
Taxes 2,265,201 2,265,201 2,674,563 2,674,563
Investment Income 27,759 25,500 3,400 4,380
Total Revenues 2,292,960 2,290,701 2,677,963 2,678,943
Budgeted Expenditures
Operating Expenditures
Personnel 12,004 9,496 9,655 9,640
Contractual 164,402 402,421 179,198 471,629
Other Charges 701,940 705,200 705,200 706,000
Total Operating Expenditures 878,346 1,117,117 894,053 1,187,269
Total Expenditures 878,346 1,117,117 894,053 1,187,269
Surplus/(Deficit)1,414,614 1,173,584 1,783,910 1,491,674
$4,249,312 $5,422,896 $6,033,222 $7,524,896
Waukegan/Golf TIF Fund Summary
Fiscal Year 2021
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2022 Budget 84
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Village of Glenview Adopted 2022 Budget 85
VILLAGE OF GLENVIEW
ENTERPRISE FUNDS
Village of Glenview Adopted 2022 Budget 86
Enterprise Funds
Enterprise funds are used by governments to account for operations in which user charges are the
main source of revenue. Taxes and other general revenues are not used to finance these operations
for a number of reasons:
The beneficiary of services of an enterprise-related activity can be readily identified and
the service provision can be measured to determine charges.
Village general revenues have legal or statutory limitations and cannot cover all the
services required by residents.
General revenues are historically used to finance expenses for services in which the
ultimate beneficiary cannot be readily identified.
Enterprise funds account for activities using accounting principles similar to commercial
businesses. For financial reporting purposes, each fund records transactions on an accrual basis.
Capital purchases are not recorded as expenses when purchased, but as assets. The costs of these
assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise
fund is recorded as a long-term liability within the fund where the only expense recognition is
interest on the debt.
For budget purposes, however, spending related to these activities must be accounted for like those
of governmental funds. As such, the expenses are generally reported when expended, irrespective
of the long-term use of the underlying asset. Village policy requires the budgeting of all non-capital
project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not
in accordance with generally accepted accounting principals (GAAP). This “budget basis” results
in two types of reporting for Enterprise Funds on the Village’s financial statements. That basis
shows operating budgets that are similar to GAAP and capital budgets that report in a more
traditional governmental display. This display includes budgets for depreciation.
Village of Glenview Adopted 2022 Budget 87
Glenview Water & Sanitary Sewer Funds
Description
The Glenview Water and Sanitary Sewer Funds are enterprise funds which mean the revenues,
expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to account for the revenue and expense activities associated with the delivery and disposal of water from customers. The financial positions of the Funds are determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets)
less total liabilities (including long-term debt). Net Assets reflect the total productive investment
in the utility system. Operating Activities The Water and Sanitary Sewer Funds include operational activities performed by the following
departments: Public Works, Management Services, and Community Development. The Public Works Department performs general maintenance on the systems such as water main break repair, hydrant flushing, meter replacement, water quality testing, and sewer line repair. The Management Services Department performs support activities to assist with service operations. These activities include responding to water and sewer customer inquiries, water and sewer billing, budget,
accounts payable, payroll, financial support, information technology support. The Community Development Department supports long term infrastructure planning, design and project management for capital improvements.
Customers The Village’s water customer base includes approximately 16,320 customers, 1,630 of whom are in unincorporated Glenview. The sanitary sewer system has approximately 11,900 customers,
1,750 of whom are in unincorporated Glenview. Some properties in the Village receive water service but are not connected to the Village’s sanitary sewer system. The Village separates its customers into five customer classes: residential, commercial, government, industrial and municipal. Approximately 95% of total customers are residential, 4% commercial, and 1%
industrial, government and municipal customers. Glenview customers are billed quarterly.
Water Supply and Rate Structure The Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of Wilmette for $1.87/1,000 gallons.
The Village completed a water and sanitary sewer rate study in 2017 which resulted in a recommendation to maintain the current water and sanitary sewer rate structures of a fixed component plus a consumption component. The study further recommended that the Water Fund fixed component should recover more than the current 6.7% of total water fund costs by increasing
this portion of the rate structure over the next five years to a recovery percentage of 15% by 2022.
The study also suggested that the fixed rate component for the Sewer Fund rate structure be maintained at the cost recovery level of 27%. All of these recommendations were reviewed and approved by the Village Board. The fixed charges for water and sewer service continue to be based on the size of the customer’s water meter. Customers with larger water meters have a higher
quarterly fixed charge than those with smaller meters. The consumption of water is reported by
actual meter reads on a property. The sewer consumption is assumed to be the same as water consumption.
Village of Glenview Adopted 2022 Budget 88
Glenview Water Fund
Revenues The 2022 budget includes $15,554,741 in estimated revenue from customer billing; total revenue is estimated to be $19,212,567. The estimated revenues reflect increases in the quarterly fixed rate
to bring the total cost recovery to 15.01% and no increase in the consumption rate. The quarterly
fixed rate varies by meter size.
Village Water Rates
Meter Size 2021 2022
5/8” & 3/4S” – Fixed Rate $22.51 $24.76
3/4" – Fixed Rate $22.51 $24.76
1” – Fixed Rate $22.51 $24.76
1 ½” – Fixed Rate $84.17 $92.59
2” – Fixed Rate $175.70 $193.27
3” – Fixed Rate $455.98 $501.58
4” – Fixed Rate $857.49 $943.24
6” – Fixed Rate $1,178.61 $1,296.47
8” – Fixed Rate $1,440.78 $1,584.86
Consumption Rate (per 1,000 gal) $7.08 $7.08
% Change in Consumption Rates 1.00% 0.00%
% of Revenues - Fixed Charge 13.23% 15.01%
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances.
Expenses The 2022 budget includes $20,119,541 in budgeted expenses. The 2022 budget continues to plan for the funding of capital projects to meet standards. Standards are calculated by taking into account the useful life of infrastructure and determining how much needs to be invested each year.
The 2022 budget includes $8,752,243 for water infrastructure projects and $398,679 towards facility improvements at the pump stations. These infrastructure replacement and repair costs represent 45% of the total water budget. The cost of water purchased from the Village of Wilmette represents another 21% of the water fund budget. The 2022 budgeted expenses also include $1,012,640 in loan principal payments and $63,854 in interest expense, for a combined 5% of the
total water budget. The remaining 31% of the 2022 budget is used to fund day-to-day operations of the system. Day- to-day operations include repairing water main breaks, service line leaks, hydrant flushing, installing new water connections, monitoring of pump stations, water quality testing, meter
replacements and repairs, water billing, energy costs, facility repairs, GIS mapping, information technology, financial, and customer service support.
2021 Consumption Charge/1,000 gals 2022 Consumption Charge/1,000 gals
Incorporated $7.08 $7.08
Unincorporated $10.63 $10.63
Village of Glenview Adopted 2022 Budget 89
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$41,391,247 $44,622,252 $44,622,252 $46,281,511
Budgeted Revenues
Licenses and Permits 85,269 87,700 87,700 87,700
Charges for Services 15,592,158 15,269,004 15,722,059 15,241,000
Intergovernmental - - 1,400,000 3,000,000
Investment Income 60,777 45,000 2,000 1,000
Other Revenues 159,384 226,041 226,041 226,041
Transfers In 374,564 655,684 655,684 656,826
Total Revenues 16,272,151 16,283,429 18,093,484 19,212,567
Budgeted Expenditures
Operating Expenditures
Personnel 2,469,334 2,896,813 3,061,642 2,969,234
Contractual 5,250,706 5,687,788 5,603,454 5,423,014
Commodities 748,891 857,258 774,442 782,206
Other Charges 1,536,734 1,026,555 1,022,672 1,093,354
Total Operating Expenditures 10,005,665 10,468,414 10,462,210 10,267,807
Other Expenditures
Interfund Charges 743,324 1,273,812 1,275,316 1,099,490
Capital Projects 2,292,158 5,714,098 4,696,700 8,752,243
Total Other Expenditures 3,035,482 6,987,910 5,972,016 9,851,733
Total Expenditures 13,041,146 17,456,324 16,434,226 20,119,541
Surplus/(Deficit)3,231,005 (1,172,895) 1,659,259 (906,974)
$44,622,252 $43,449,358 $46,281,511 $45,374,537
Ending Fund Balance/
Net Position
Glenview Water Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2022 Budget 90
Glenview Water Fund - Cash Analysis
The cash policy for the Water Fund is to maintain 90 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. This cash display assumes all expenses and revenues are expended and collected at one point in time. The following cash flow displays a positive cash balance at the end of 2022.
FY 2020 FY 2021 FY 2021 FY 2022
Actual Budget Projected Budget
5,680,663 7,448,930 7,448,930 9,172,569
Receipts from Users 15,563,233 15,582,745 16,035,800 15,554,741
Investment Income 92,716 45,000 2,000 1,000
Grants - - 1,400,000 3,000,000
Transfer In 336,337 655,684 655,684 656,826
15,992,286 16,283,429 18,093,484 19,212,567
Operating Expenses 11,464,041 10,731,554 10,662,473 10,290,804
Interest Expense 97,341 82,419 82,419 63,854
Principal Payments 843,866 928,253 928,253 1,012,640
12,405,248 11,742,226 11,673,145 11,367,298
3,587,038 4,541,203 6,420,339 7,845,269
Capital 1,818,771 5,714,098 4,696,700 8,752,243
1,818,771 5,714,098 4,696,700 8,752,243
1,768,267 (1,172,895) 1,723,639 (906,974)
7,448,930 6,276,035 9,172,569 8,265,595 Ending Cash and Investments
Glenview Water
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2022 Budget 91
Glenview Sanitary Sewer Fund
Revenues
The 2022 budget includes $2,789,771 in estimated revenue from customer billing, total revenue is
estimated to be $2,863,391. The estimated revenues reflect no increase in the quarterly fixed rate
to maintain the total cost recovery of approximately 34.65% and a 1.00% increase in the
consumption rate.
Village Sewer Rates
Meter Size 2021 2022
5/8” & 3/4S” – Fixed Rate $10.59 $10.59
3/4" – Fixed Rate $10.59 $10.59
1” – Fixed Rate $10.59 $10.59
1 ½” – Fixed Rate $38.35 $38.35
2” – Fixed Rate $80.07 $80.07
3” – Fixed Rate $207.79 $207.79
4” – Fixed Rate $390.76 $390.76
6” – Fixed Rate $537.09 $537.09
8” – Fixed Rate $656.56 $656.56
Usage Rate (per 1,000 gal) $1.44 $1.45
% Change in Usage Rates 2.00% 1.00%
% of Revenues - Fixed Charge 32.38% 34.65%
Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to
the fee ordinance for special circumstances.
Expenses
The 2022 budget includes $3,183,964 in budgeted expenses. The 2022 budget continues to plan
for the funding of capital projects to meet standards. Standards are calculated by considering the
useful life of infrastructure and determining how much needs to be invested each year. The 2022
budget includes a capital projects investment of $1,839,406. These infrastructure improvement
costs represent 58% of the budget. The budget also includes $112,515 in loan principal payments
and $7,095 in interest payments, which represent 4% of the total sewer budget.
The remaining 38% of the 2022 budget is used to fund day-to-day operations of the system. Day-
to-day operations include sewer cleaning, sewer grate repairs and replacements, sewer line repairs,
energy costs, facility improvements, GIS mapping, information technology, and financial support.
2021 2022
Charge/1,000 gals $1.44 $1.45
Sewer Only Charge $35.90 $35.90
Village of Glenview Adopted 2022 Budget 92
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$20,292,484 $20,774,920 $20,774,920 $20,643,201
Budgeted Revenues
Licenses and Permits 23,917 13,000 13,000 13,000
Charges for Services 2,467,581 2,467,592 2,624,792 2,789,771
Investment Income 13,097 4,000 140 100
Transfers In 73,073 70,644 70,644 60,520
Total Revenues 2,577,668 2,555,236 2,708,576 2,863,391
Budgeted Expenditures
Operating Expenditures
Personnel 522,675 502,083 540,235 536,980
Contractual 188,588 423,203 422,592 425,980
Commodities 57,275 71,663 67,063 82,446
Other Charges 541,296 112,297 112,297 119,610
Total Operating Expenditures 1,309,834 1,109,246 1,142,187 1,165,016
Other Expenditures
Interfund Charges 114,152 153,296 153,296 179,542
Capital Projects 586,859 1,883,877 1,544,812 1,839,406
Transfer Out 84,387 - - -
Total Other Expenditures 785,397 2,037,173 1,698,108 2,018,948
Total Expenditures 2,095,232 3,146,419 2,840,295 3,183,964
Surplus/(Deficit)482,436 (591,183) (131,719) (320,573)
$20,774,920 $20,183,737 $20,643,201 $20,322,628
Ending Fund Balance/
Net Position
Glenview Sanitary Sewer Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2022 Budget 93
Glenview Sanitary Fund - Cash Analysis
The cash policy for the Sanitary Sewer Fund is to maintain 90 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. The following cash flow displays a positive cash balance at the end of 2022.
FY 2020 FY 2021 FY 2021 FY 2022
Actual Budget Projected Budget
1,366,562 1,991,064 1,991,064 1,859,345
Receipts from Users 2,544,616 2,480,592 2,637,792 2,802,771
Investment Income 7,179 4,000 140 100
Transfer In - 70,644 70,644 60,520
2,551,795 2,555,236 2,708,576 2,863,391
Operating Expenses 1,390,346 1,150,245 1,183,186 1,224,948
Interest Expense 10,816 9,158 9,158 7,095
Principal Payments - 103,139 103,139 112,515
Transfer Out 84,387 - - -
1,485,549 1,262,542 1,295,483 1,344,558
1,066,246 1,292,694 1,413,093 1,518,833
Capital 441,744 1,883,877 1,544,812 1,839,406
441,744 1,883,877 1,544,812 1,839,406
624,502 (591,183) (131,719) (320,573)
1,991,064 1,399,881 1,859,345 1,538,772 Ending Cash and Investments
Sanitary Sewer
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2022 Budget 94
Wholesale Water Fund
Description The Wholesale Water Fund is an enterprise fund which means the revenues, expenses, transfers and
financial results are accounted for through full accrual accounting. These funds are used to account for the operations associated with the purchase of water from the Village of Wilmette for sale to other water systems. The financial position of the Fund is determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets
reflect the total productive investment in the utility system. Operating Activities The Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of Wilmette for $1.87/1,000 gallons. The major
cost of operations in this fund is the cost of the water Glenview purchases and the transmission costs. The cost of water is 55% of all expenses within the fund. The 2022 budgeted revenues are $6,007,899 and budgeted expenses are $4,747,875. A surplus of $1,260,024 caused by an increase in projected revenues has caused the Wholesale Water fund balance to increase by more than 10%.
Customers
Revenues are derived from contracts with the water systems that purchase the water from Glenview. Anticipated revenues in excess of expenses are used as transfers to other funds to provide resources
for Village-wide capital improvements and as a return on investment for the operations of the system. Wholesale Water Fund - Cash Analysis The following cash flow displays a positive cash balance at the end of 2022. This cash analysis differs
from the fund balance statement by separating cash from the net assets.
FY 2020 FY 2021 FY 2021 FY 2022
Actual Budget Projected Budget
482,564 1,075,297 1,075,297 2,670,294
Receipts from Users 4,040,028 6,241,615 6,102,380 6,007,859
Investment Income 2,280 4,000 20 40
Transfer In - - - -
4,042,308 6,245,615 6,102,400 6,007,899
Operating Expenses 2,299,601 3,366,557 2,975,188 3,185,614
Change in Investments - - - -
Transfer Out 1,149,974 1,532,215 1,532,215 1,562,261
3,449,575 4,898,772 4,507,403 4,747,875
592,733 1,346,843 1,594,997 1,260,024
592,733 1,346,843 1,594,997 1,260,024
1,075,297 2,422,140 2,670,294 3,930,318 Ending Cash and Investments
Wholesale Water
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Total Net Change in Cash Village of Glenview Adopted 2022 Budget 95
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Budget Budget
$1,682,716 $2,606,673 $2,606,673 $4,201,670
Budgeted Revenues
Charges for Services 4,408,384 6,241,615 6,102,380 6,007,859
Investment Income 2,284 4,000 20 40
Total Revenues 4,410,668 6,245,615 6,102,400 6,007,899
Budgeted Expenditures
Operating Expenditures
Personnel 121,095 125,479 128,844 241,048
Contractual 2,121,121 3,107,619 2,806,561 2,847,886
Commodities 11,033 105,426 11,750 55,855
Other Charges 62,816 - - -
Total Operating Expenditures 2,316,064 3,338,524 2,947,155 3,144,789
Other Expenditures
Interfund Charges 20,673 28,033 28,033 40,825
Transfer Out 1,149,974 1,532,215 1,532,215 1,562,261
Total Other Expenditures 1,170,647 1,560,248 1,560,248 1,603,086
Total Expenditures 3,486,711 4,898,772 4,507,403 4,747,875
Surplus/(Deficit)923,957 1,346,843 1,594,997 1,260,024
Ending Fund Balance/
Net Position $2,606,673 $3,953,516 $4,201,670 $5,461,694
Wholesale Water Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2022 Budget 96
Commuter Parking Fund
Description The Commuter Parking Fund is an enterprise fund which means the revenues, expenses, transfers, and financial results are accounted for through full accrual accounting. The financial position of the Fund
is determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. The Village maintains commuter parking lots and related facilities at both METRA stations located in the Village, downtown and in The Glen. Revenues of the Fund consist mainly of parking fees. The
Village offers a daily parking fee of $2.00 per day. METRA allows the sale of a limited number of parking permits. In response to the decline in commuter parking permit purchases due to COVID-19, the Village offered discounted parking annual and semi-annual permits and added a monthly option in 2021. In 2022 prices will increase to 75% of pre-pandemic levels as a portion of commuters have begun
to return and to better align revenue collections with related expenditures. Additionally, based on commuter feedback, permits will not be interchangeable between the two stations. The daily parking fee of $2.00 per day will remain the same in 2022. Currently, there are a total of 707 parking spaces at the downtown station and 1,292 spaces at The Glen of North Glenview train station. The table below
shows the 2021 and 2022 rates.
PERMIT TYPE
2021
Permit Cost -
50% Discount*
2022
Permit Cost -
25% Discount*
Resident Annual $ 150 $ 225
Resident Semi-Annual $ 75 $ 112.50
Resident Motorcycle Annual $ 50 $ 75
Resident Monthly $ 12.50
$ 18.75
Resident Motorcycle Monthly $ 4.25 $ 6.25
Non-Resident Annual $ 200 $ 300
Non-Resident Semi-Annual $ 100 $ 150
Non-Resident Motorcycle Annual $ 68 $ 102.25
Non-Resident Monthly $ 16.75
$ 25
Non-Resident Motorcycle Monthly $ 5.75 $ 8.44
Daily Fee $ 2.00 $ 2.00 *Temporary discount for parking permits due to decreased demand Operating Activities The Public Works Department is primarily responsible for maintaining the buildings and parking lots at the train stations. The Public Works Department manages snow removal, landscaping, tree
plantings, parking machine maintenance, asphalt and street lighting repairs and the long-term capital improvements of the building structures and general maintenance. The Records division within the Management Services Department manages parking permit sales and parking citation collections. The 2022 expense budget is $576,157 and estimated revenues are $167,668. Commuter Parking revenues
are down due to significant and historic underutilization.
Village of Glenview Adopted 2022 Budget 97
Commuter Parking Fund - Cash Analysis The following cash flow displays a positive cash balance at the end of 2022. This cash analysis differs from the fund balance statement by separating cash from the net assets.
Village of Glenview Adopted 2022 Budget 98
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$3,930,276 $3,404,987 $3,404,987 $3,170,874
Budgeted Revenues
Charges for Services 153,167 210,940 320,181 167,418
Investment Income 7,879 17,900 350 250
Other Revenues 120 - - -
Total Revenues 161,166 228,840 320,531 167,668
Budgeted Expenditures
Operating Expenditures
Personnel 91,862 68,586 68,081 83,520
Contractual 210,084 197,576 196,065 213,081
Commodities 42,517 58,560 42,560 53,875
Other Charges 92,892 - - -
Total Operating Expenditures 437,354 324,722 306,706 350,477
Other Expenditures
Interfund Charges 249,101 247,938 247,938 225,680
Total Other Expenditures 249,101 247,938 247,938 225,680
Total Expenditures 686,455 572,660 554,644 576,157
Surplus/(Deficit)(525,289) (343,820) (234,113) (408,489)
$3,404,987 $3,061,167 $3,170,874 $2,762,385Net Position
Commuter Parking Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2022 Budget 99
VILLAGE OF GLENVIEW
INTERNAL SERVICE FUNDS
Village of Glenview Adopted 2022 Budget 100
Municipal Equipment Repair Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis. The Village of Glenview, Illinois, has established a Maintenance Equipment Repair Fund (MERF) to
account for the cost of labor, equipment, parts and contracted professional services. These resources are used to maintain and repair all of the Village’s vehicles and pieces of equipment, as well as the cost of fuel consumed by these assets. The Fleet Services staff is responsible for the development, implementation and maintenance of a preventative maintenance schedule for all vehicles and equipment, as well as all other
repairs that are needed. Proper preventative maintenance is necessary to ensure all vehicles and equipment
meets their full useful life expectancy. Revenues MERF is funded through charges for services for the maintenance and repair of vehicles and equipment.
The Fleet Services Division, of the Public Works Department, bills participating departments on a quarterly
basis for services rendered. These charges include an administration fee, labor, fuel, parts, and outside repairs. MERF also receives revenue from other agencies; the Village of Golf Police Department, Glenview Park District, Glenview Library, School District #34, Northern Illinois Public Safety Training Academy (NIPSTA), and Mutual Aid Box Alarm System (MABAS) that use its services and fuel.
Expenditures The Village’s cost of fuel per gallon increased in both 2017 and continued that trend into 2018. In July of 2019, the State’s new gas tax went into effect and raised the price of gasoline by $0.19 and diesel by $0.24. The 2020 rate decreased due to the impact of COVID with the demand for fuel decreasing. Staff is expecting
the average price per gallon of fuel to increase to normal use levels in FY 2021 and FY2022.
Fuel Expenditures
Year Total billing by Fleet Services Fuel (Wholesale) Percentage of total Total gallons billed Average price per gallon (Wholesale)
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
2022 $1,282,138 $315,000 24.56% 126,506.02 $2.49
Professional services constitute the next largest use of non-personnel expenses in the MERF. The Village uses professional services for vehicle and equipment maintenance that it cannot provide in a cost-effective
manner with its own staff and equipment (e.g., body work, car washing services, work requiring specialized
diagnostic tools, etc.). The Village also utilizes professional services to provide virtually all maintenance for light- and medium-duty vehicles, as it has two local dealerships that provide these services at competitive rates.
Fund Balance The Charges for Services rendered through MERF are intended to cover the operating expenses of the Fleet Services Division. The MERF fund balance is to be managed to a cash balance approximating the expenditures for the first four months of the following year. Operating costs are an estimate and actual
results may slightly fluctuate from the budget on an annual basis.
Village of Glenview Adopted 2022 Budget 101
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$614,002 $420,477 $420,477 $519,238
Budgeted Revenues
Charges for Services 951,083 1,316,910 1,316,910 1,295,687
Investment Income 185 50 50 50
Other Revenues 76,141 113,500 113,500 108,500
Total Revenues 1,027,409 1,430,460 1,430,460 1,404,237
Budgeted Expenditures
Operating Expenditures
Personnel 438,534 437,454 451,346 442,192
Contractual 320,877 365,355 300,355 340,355
Commodities 387,435 551,625 505,000 531,625
Other Charges 1,370 3,500 2,500 2,500
Total Operating Expenditures 1,148,215 1,357,934 1,259,201 1,316,672
Other Expenditures
Interfund Charges 72,718 72,498 72,498 87,565
Total Other Expenditures 72,718 72,498 72,498 87,565
Total Expenditures 1,220,933 1,430,432 1,331,699 1,404,237
Surplus/(Deficit)(193,525) 28 98,761 -
$420,477 $420,505 $519,238 $519,238Net Position
Municipal Equipment Repair Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2022 Budget 102
Capital Equipment Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis.
The Capital Equipment Replacement Fund (CERF) accounts for the funds annually set aside for
the timely replacement of vehicles and equipment that meet the current business operation. Equipment includes computers, printers, copiers, data storage devices, scanners, telecommunications equipment, vehicles and fleet shop equipment. The Village Board established a CERF policy in 2005 that recorded assets and contributions in accordance with GASB 34. The
Board updated the CERF policy in 2009 and again in 2011 to smooth annual contributions and to
set a revised fund balance level. During 2017, a review of the current CERF policy was performed and it was concluded that a lower accumulated reserve of 37% was suitable to maintain an adequate fund balance.
Revenues
Annual department Charges for Services are calculated amounts based on the accumulated reserve needs per asset, proceeds from the Sale of Assets, and Interest Income. The accumulated reserve needs are based on the determined life of an asset and replacement value. Charges for Services are budgeted by department. CERF Charges for Services will be expensed in the department
operating budget and recorded as revenue in CERF. Assets begin to receive a CERF contribution in the year subsequent to purchase. Once an asset is fully funded, no additional charges for service will be expensed. For purposes of this policy, “fully funded” shall mean that the Accumulated Reserve balance is equal to or greater than the asset’s replacement cost.
Expenditures The only expenditures made within the Fund are for replacement of vehicles and equipment that have been fully funded through Charges for Services in previous years. The 2022 Budget appropriates $4,730,903 for the replacement of assets, including IT electronic equipment and workstation components, a fuel management system, 70 police body cameras, a Police SUV, a
Fire engine, a Fire ladder truck, an ambulance, two Fire SUVs, two Public Works trucks, one Public Works asphalt reclaimer, and one Public Works multi-purpose trailer. Fund Balance
CERF is to maintain a fund balance target of 37% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s annual vehicle and equipment replacement needs. The accumulated reserve of 37% was maintained for the 2022 Budget.
An increase in the amount of CERF expenditures from 2021 to 2022 has resulted in a decrease in
fund balance greater than 10%.
Village of Glenview Adopted 2022 Budget 103
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$7,768,034 $8,229,412 $8,229,412 $7,527,246
Budgeted Revenues
Charges for Services 2,153,193 2,153,193 2,153,193 2,342,693
Investment Income 88,990 56,000 16,400 3,000
Other Revenues 91,714 7,000 32,298 29,500
Total Revenues 2,333,897 2,216,193 2,201,891 2,375,193
Budgeted Expenditures
Operating Expenditures
Commodities 254,481 224,043 223,914 659,840
Capital Outlay 1,618,039 2,169,534 2,680,143 4,071,063
Total Operating Expenditures 1,872,520 2,393,577 2,904,057 4,730,903
Total Expenditures 1,872,520 2,393,577 2,904,057 4,730,903
Surplus/(Deficit)461,378 (177,384) (702,166) (2,355,710)
$8,229,412 $8,052,028 $7,527,246 $5,171,536
Ending Fund Balance/
Net Position
Capital Equipment Replacement Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2022 Budget 104
Insurance and Risk Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis. The Insurance and Risk Fund accounts for the financial
activity of the Village’s employee benefits and risk management programs. These programs are
subdivisions of the Human Resources Division.
Revenues
The primary revenue of the fund is Charges for Services received from operating departments,
which funds health insurance, general liability premiums, property casualty claims, workers’
compensation premiums and claims, as well as operating costs within the fund. The long-term
model of the fund is for revenues to cover all expenditures in a given year. The SaveonSp
prescription drug program and enhanced EAP services were implemented in 2022, of which
reduced the overall health insurance premium annual increase. The chart below illustrates the
percentage of employee contributions budgeted for their health insurance plan. The HMO Blue
Advantage plan was eliminated in 2021.
Non-Union an
Non-Sworn
Non-Union
and Sworn
Dispatch
Union
Fire
Union
Police
Union
PW
Union
2022 Health Insurance Employee Contributions
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
2021 Health Insurance Employee Contributions
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
2020 Health Insurance Employee Contributions
HMO Blue
Advantage 15% 15% 15% 15% 15% 15%
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
Expenditures
The primary expenditures of the fund are health insurance, property casualty claims, workers
compensation claims and a non-cash expense for incurred but not reported claims. This non-cash
adjustment decreases or increases the liability for incurred but not reported claims based on an
annual actuary study, the 2022 budgeted adjustment is a debit to expense in the amount of
$137,778. The 2022 health insurance premiums are $6,519,232, which is 70% of the budgeted
expenditures. The 2022 premiums are budgeted to increase over the 2021 projection by 6.3%,
mainly due to premium increases.
Village of Glenview Adopted 2022 Budget 105
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$6,125,042 $7,330,299 $7,330,299 $6,573,915
Budgeted Revenues
Charges for Services 7,602,559 8,009,818 8,005,512 8,968,042
Investment Income 1,018,973 43,000 1,800 2,000
Total Revenues 8,621,532 8,052,818 8,007,312 8,970,042
Budgeted Expenditures
Operating Expenditures
Personnel 546,687 610,731 617,324 814,319
Contractual 6,616,494 7,622,003 7,893,527 8,310,683
Commodities - - - 1,750
Other Charges 3,095 7,260 2,845 15,000
Total Operating Expenditures 7,166,275 8,239,994 8,513,696 9,141,752
Other Expenditures
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 250,000 250,000 250,000 250,000
Total Expenditures 7,416,275 8,489,994 8,763,696 9,391,752
Surplus/(Deficit)1,205,258 (437,176) (756,384) (421,710)
$7,330,299 $6,893,123 $6,573,915 $6,152,205
Insurance and Risk Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2022 Budget 106
Facility Repair and Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis.
The Facility Repair and Replacement Fund (FRRF) was created in 2006 for the purpose of setting
aside resources for the major repairs and replacement of Village building components. The original fund balance was the result of a one-time transfer from the Capital Equipment Replacement Fund (CERF). In 2016, the Village Board of Trustees reviewed and approved methodology similar to CERF to accumulate funds annually for major repairs and system replacements to Village-owned
facilities.
Revenues For 2022, annual Charges for Services were calculated by department based on the accumulated reserve needs per asset. The accumulated reserve needs are based on the determined life of an asset
and replacement value. FRRF Charges for Services will be expensed in the department operating budget and recorded as revenue in FRRF. Assets begin to receive a FRRF contribution in the year subsequent to purchase. Once an asset is fully funded, no additional charges for service will be expensed. For the purposes of this methodology, “fully funded” shall mean that the Accumulated Reserve balance is equal to or greater than the asset’s replacement cost.
Expenditures Expenditures are solely for the repair or replacement of existing Village facilities. The 2022 budget appropriates $1,703,713 to be spent on capital facility improvements. This budget includes flooring and trench drain repairs at Fire Station 13, interior improvements to the Laramie pump
station, Phase III Public Works interior improvements, Municipal Center flooring replacements, and cost estimates for use in future updates to the FRRF implementation. Fund Balance FRRF is to maintain a fund balance target of 35% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s annual building component repair and replacement needs. The 2022 Budget calculated Charges for Services to the operating departments using the 35% of accumulated reserves as the fund balance target.
A decrease in charges for services from 2021 to 2022 has resulted in a decrease in fund balance
greater than 10%.
Village of Glenview Adopted 2022 Budget 107
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$3,264,484 $4,189,890 $4,189,890 $3,652,895
Budgeted Revenues
Charges for Services 1,249,568 1,520,018 1,520,018 1,101,445
Investment Income 40,713 18,000 19,000 4,800
Transfers In - 170,000 - -
Total Revenues 1,290,281 1,708,018 1,539,018 1,106,245
Budgeted Expenditures
Operating Expenditures
Personnel 15,823 25,642 18,545 29,774
Contractual 261,896 2,227,468 2,057,468 1,648,939
Capital Outlay 87,155 25,000 - 25,000
Total Operating Expenditures 364,875 2,278,110 2,076,013 1,703,713
Other Expenditures
Transfer Out - - - -
Total Other Expenditures - - - -
Total Expenditures 364,875 2,278,110 2,076,013 1,703,713
Surplus/(Deficit)925,406 (570,092) (536,995) (597,468)
$4,189,890 $3,619,798 $3,652,895 $3,055,427Net Position
Facility Repair and Replacement Fund Summary
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2022 Budget 108
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Village of Glenview Adopted 2022 Budget 109
VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
Village of Glenview Adopted 2022 Budget 110
Overview of Trust and Agency Funds
Trust and Agency funds are used to report assets held in a trustee or agency capacity for others
and which therefore cannot be used to support the government’s own programs. There are three
types of trust and agency funds that the Village of Glenview utilizes.
Pension Trust Funds – used to report resources that are required to be held in trust for the members and beneficiaries of defined contribution plans, other post employment benefit
plans, or other employee benefit plans
o Police Pension Fund
o Firefighters’ Pension Fund
Escrow Funds – deposits held by the government as surety that contractors complete work
they have committed to
o Escrow Deposit Fund
Agency Funds – used to report resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Agency funds typically involve only the
receipt, temporary investment, and remittance of fiduciary resources to individuals, private
organizations, or other governments
o Special Service Area Bond Fund o Joint Emergency Telephone Systems Board Fund
Village of Glenview Adopted 2022 Budget 111
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.
Village of Glenview Adopted 2022 Budget 112
Firefighters’ Pension Fund
The Village’s firefighters participate in the Firefighters’ Pension. The pension provides retirement
benefits to firefighters and is governed by a five-member pension board consisting of the two
Village President appointees, two elected fire employees, and one elected pension beneficiary. The Village and the participants are obligated to fund all pension costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels.
Although it possesses many of the characteristics of a legally separate government, the
Firefighters’ Pension Fund is reported as if it were part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension.
Village of Glenview Adopted 2022 Budget 113
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from contractors. The deposits are invested by the Village and the income derived is transferred to the Corporate Fund after deposits are either used or returned. Excess fund balances are transferred to the Capital Improvements Fund at the direction of the Village Board of Trustees when there are sufficient
funds to provide resources for projects in other funds as needed.
Village of Glenview Adopted 2022 Budget 114
Special Service Area Bond Fund
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of taxes on the real property within the special service area. The Village is in no way
liable for repayment, but is only acting as the agent for the property owners in levying and collecting the assessments and forwarding the collections to the bondholders. The Village prepares a budget to reflect the amounts of assessments that need to be collected and amount of principal, interest and service fees required to retire the debt for non-operating planning purposes only.
Village of Glenview Adopted 2022 Budget 115
Joint Emergency Telephone Systems Board Fund
The Joint Emergency Telephone Systems Board (JETSB) fund was established in 2017 to comply
with the 9-1-1 Consolidation Legislation (P.A. 99-0006). Major points of the legislation included
the requirement for any 9-1-1 center serving less than a population of 25,000 consolidate by July 1, 2017; the creation a uniform statewide 9-1-1 surcharge and centralized collection and distribution of 9-1-1 surcharges under the Illinois State Police (ISP); and the requirement that any emergency telephone systems board (ETSB) without a public safety answering point (PSAP) in its
jurisdiction be consolidated through an intergovernmental agreement with an existing ETSB to
create a joint ETSB. The JETSB Board is comprised of one member per municipality. The JETSB fund is used to account for 9-1-1 surcharge fees received monthly from the ISP for each member municipality. Municipalities submit 9-1-1 eligible expenditures (per the legislation)
to the JETSB Board to request disbursement of its respective surcharge revenues. The funds
received and disbursed from this fund are revenues and expenditures of the member agencies and are not included in the Village’s budget.
Village of Glenview Adopted 2022 Budget 116
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Village of Glenview Adopted 2022 Budget 117
VILLAGE OF GLENVIEW
CAPITAL PROJECT FUNDS
Village of Glenview Adopted 2022 Budget 118
Capital Project Funds
These funds account for the expenditures related to capital improvement projects for governmental funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for
their respective projects. Expenditures for capital projects of Enterprise Funds are shown within
that section. A list of capital projects is included within the Capital Spending Section of this document. For the Capital Projects Fund, a series of public meetings and presentations to the Board of
Trustees occur with this portion of the budget. The Capital Improvement Program (CIP) is
developed separately from the operating budget. However, while separate, this budget is not independent, as it relies on revenues from the operating funds for its capital sources. Accordingly, operational needs of the departments come first in determining use of expendable resources. Other sources of revenue for this fund include governmental activity long-term debt proceeds and
developer deposits. These are the primary reasons why the fund ends a given year with a fund
balance, as these proceeds are not always spent in the year received. Capital Projects Fund: This fund is supported primarily by a Transfer In from the Corporate Fund. The Capital Projects Fund has $20,769,274 in expenditures for 2022 projects. These
projects are primarily road reconstruction and related underground infrastructure improvements,
road resurfacing and storm water projects. Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital Projects Fund, was closed in 2021. This led to zero expenditures budgeted for 2022.
Permanent Fund: The Village Permanent Fund is used to accumulate proceeds from the sale of land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for village-wide improvements outside of the TIF district. The fund also is allowed to provide short-term liquidity for TIF district expenses. Twenty percent of all land sales in the TIF district are
dedicated revenue to the Village Permanent Fund. The revenue for this fund includes investment
income. Motor Fuel Tax Fund: The 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. 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 $1,960,000 and $917,891, respectively for the resurfacing of Village roadways in 2022. The budgeted revenues take into account any enduring effects of the COVID-19 pandemic on 2022 fuel consumption. 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. In 2020 the Village appropriated $1,700,000 of prior year Motor Fuel Tax fund balances for 2020 projects. Annually, the
Village Board is presented with a resolution appropriating MFT funds based on anticipated revenues and expenditures.
Village of Glenview Adopted 2022 Budget 119
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$2,275,560 $4,863,265 $4,863,265 $6,617,421
Budgeted Revenues
Intergovernmental 144,522 927,043 2,427,043 4,034,629
Investment Income 9,331 10,000 2,600 2,500
Other Revenues 159,014 - - -
SSA Contribution - 273,200 - 733,996
Transfers In 11,599,807 8,090,215 7,090,215 9,832,996
Total Revenues 11,912,674 9,300,458 9,519,858 14,604,121
Budgeted Expenditures
Operating Expenditures
Other Charges 34,504 24,371 24,371 24,371
Capital Outlay 131,442 - - -
Total Operating Expenditures 165,946 24,371 24,371 24,371
Other Expenditures
Capital Projects 8,739,023 11,363,071 7,741,331 20,769,274
Transfer Out 420,000 - - -
Total Other Expenditures 9,159,023 11,363,071 7,741,331 20,769,274
Total Expenditures 9,324,969 11,387,442 7,765,702 20,793,645
Surplus/(Deficit)2,587,705 (2,086,984) 1,754,156 (6,189,524)
$4,863,265 $2,776,281 $6,617,421 $427,897
Capital Projects Fund Summary
Fiscal Year 2021
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2022 Budget 120
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$100,172 $104,033 $104,033 $104,333
Budgeted Revenues
Investment Income 823 1,000 300 -
Transfers In 3,038 - - -
Total Revenues 3,861 1,000 300 -
Budgeted Expenditures
Other Expenditures
Capital Projects - - - -
Transfer Out - - - -
Total Other Expenditures - - - -
Total Expenditures - - - -
Surplus/(Deficit)3,861 1,000 300 -
$104,033 $105,033 $104,333 $104,333
Glen Capital Projects Fund Summary
Fiscal Year 2021
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2022 Budget 121
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$29,515,258 $29,787,340 $29,787,340 $29,844,055
Budgeted Revenues
Charges for Services - 156,000 156,000 156,000
Investment Income 272,082 100,000 14,066 9,334
Other Revenues - 1,535,518 - 1,535,518
Total Revenues 272,082 1,791,518 170,066 1,700,852
Budgeted Expenditures
Operating Expenditures
Contractual - 131,421 113,352 174,773
Total Operating Expenditures - 131,421 113,352 174,773
Other Expenditures
Transfer Out - 1,000,000 - 1,420,000
Total Other Expenditures - 1,000,000 - 1,420,000
Total Expenditures - 1,131,421 113,352 1,594,773
Surplus/(Deficit)272,082 660,097 56,715 106,080
$29,787,340 $30,447,437 $29,844,055 $29,950,134
Permanent Fund Summary
Fiscal Year 2021
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2022 Budget 122
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
$2,188,607 $809,250 $809,250 $1,093,952
Budgeted Revenues
Intergovernmental 3,483,096 2,620,102 2,620,102 2,907,891
Investment Income 20,383 22,400 2,600 3,400
Transfers In 420,000 - - -
Total Revenues 3,923,479 2,642,502 2,622,702 2,911,291
Budgeted Expenditures
Other Expenditures
Capital Projects 4,276,053 2,620,102 2,338,000 2,907,891
Transfer Out 1,026,783 - - -
Total Other Expenditures 5,302,836 2,620,102 2,338,000 2,907,891
Total Expenditures 5,302,836 2,620,102 2,338,000 2,907,891
Surplus/(Deficit)(1,379,357) 22,400 284,702 3,400
$809,250 $831,650 $1,093,952 $1,097,352
Motor Fuel Tax Fund Summary
Beginning Fund Balance
Ending Fund Balance
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 123
VILLAGE OF GLENVIEW
DEBT FUND
Village of Glenview Adopted 2022 Budget 124
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on bonded debt paid from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and paid directly from the respective fund. A discussion of debt activity is included in the Capital
Spending and Debt Management section of this document.
There are two outstanding Corporate Purpose Bonds Fund debt issuances, General Obligation Refunding Bond Series 2012B and General Obligation Purpose Bond Series 2013A, which was issued for the purpose of financing the Municipal Building expansion, including the Village Hall
relocation. The 2013A bonds are abated every year as there are budgeted funds available in the
Corporate Fund for the debt service payment.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A debt. The 2012B debt amount is funded from property taxes and the 2013A debt amount is funded
from Corporate Fund revenues. The Corporate Purpose Bonds Fund then records the debt service payments. The total 2022 budgeted expenditures are $2,220,272.
Village of Glenview Adopted 2022 Budget 125
VILLAGE OF GLENVIEW
BUDGETS BY DEPARTMENT
Village of Glenview Adopted 2022 Budget 126
Department Summary
The Village of Glenview’s 2022 Budget represents a compilation of all departments working together to present a structurally balanced budget. The Village has five departments and a budget spanning 23 funds. The Village has a fiduciary responsibility to be prudent in the expenditure of
public funds. In order to ensure that public funds are being spent efficiently and effectively and to maintain the fund balance benchmarks set by Village policy, the goal is to present proposed budgets that reflect controlled expenditures at the lowest level possible while still providing the targeted level of service.
The structural balance of the budget is achieved through long-range financial planning in a multitude of areas. The first is financial planning as it relates to sustainability. For each budget year, a plan is incorporated which provides a three-year outlook and ensures that ongoing revenues support ongoing expenditures and one-time revenues support one-time expenditures.
Second, each year the Village Manager, Department Heads and other department representatives meet with the Village Board to develop Village-wide Administrative Goals that are both financial and strategic in nature and are incorporated into each Department’s annual budget. Third, every year, the Village of Glenview updates their 5-year Capital Improvement Plan, or CIP.
The plan prioritizes investments that will be made to the Village’s core infrastructure including roadways, potable water mains, sanitary and storm sewers, along with other components. Projects are evaluated based on feasibility, priority, available funding, and resident input. The 5-year plan represents a significant undertaking and serves as a catalyst for maintaining a high quality of life, supporting the local economy and fostering economic growth. The first year of the plan is
incorporated into the annual budget and the remaining four years are used for planning purposes and community outreach. Projects may change from year to year depending on needs and funding opportunities. Fourth, the Village of Glenview has established a Capital Equipment Replacement Fund (CERF)
to encourage departments to reserve funds each year for the eventual replacement of existing equipment and to avoid significant fluctuations in the operating budget from one year to the next. Each department annually contributes to the reserve fund in order to have sufficient funds on hand to replace the item at the end of its useful life. The plan is reviewed every year to evaluate replacement costs and useful lives of existing assets and to identify possible future capital
equipment needs. Fifth, the Village of Glenview has created a Facility Repair and Replacement Fund (FRRF) for the purpose of setting aside resources for the major repairs and replacement of the various Village buildings. The funding sources, other than charges for services, include investment income and
transfers from the enterprise funds for projects that improve the Public Works facilities and Charges for Services. The following three pages provide a synopsis of the relationship between departments and funds, Village-wide budget by category of expenditure, funding source of expenditures, expenditures
broken out by department and number of full and part time positions by department. The individual department budgets present the detailed expenditure plan for the current year compared with expenditures from the previous two years.
Village of Glenview Adopted 2022 Budget 127
Funds
General √√√√√
√√
√
√√
√√
√√√
√√√
√√
√√
√
√
√
√√
√
√
√
√
√
√
√
√
√√
Debt √
*Major Fund
Enterprise
Internal
Service
Trust &
Agency
Department/Fund Relationship
Commuter Parking Fund
Municipal Equipment Repair Fund
Capital Equipment Replacement Fund
Insurance and Risk Fund
Facility Repair and Replacement Fund
Special Tax Allocation Fund (TIF)*
Waukegan/Golf TIF Fund
Glenview Water Fund*
Glenview Sanitary Sewer Fund*
Wholesale Water Fund
Corporate Purpose Bonds Fund
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit Fund
Special Service Area Bond Fund
Joint Emergency Telephone Systems Board Fund
The following matrix shows the relationship between each Village Department and its associated
funds (excluding the Library).
Capital Projects Fund
Glen Capital Projects Fund
Permanent Fund*
Motor Fuel Tax Fund FireCommunity DevelopmentDepartmentsCorporate Fund*
Police Special Fund
Capital
Projects Management ServicesPublic WorksPoliceForeign Fire FundSpecial
Revenue
Village of Glenview Adopted 2022 Budget 128
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 52,484,613 52,030,626 55,285,219 55,482,013
Contractual 49,844,176 56,891,874 59,008,128 45,187,059
Commodities 3,488,295 3,953,044 3,719,366 4,446,059
Other Charges 18,801,766 22,139,032 22,103,826 15,056,977
Capital Outlay 1,924,689 2,294,424 2,793,017 4,872,063
Total Operating Expenditures 126,543,539 137,308,999 142,909,557 125,044,170
Other Expenditures
Interfund Charges 5,763,708 6,623,464 6,624,968 6,636,878
Capital Projects 15,894,092 21,581,148 16,320,843 39,879,310
Depreciation 2,110,115 - - -
Transfer Out 15,276,805 11,774,575 10,604,575 13,343,674
Total Other Expenditures 39,044,721 39,979,187 33,550,386 59,859,862
Total Expenditures 165,588,260 177,288,186 176,459,943 184,904,031
Funding Sources
Corporate Fund 75,556,825 74,695,575 78,598,346 83,092,480
Police Special Fund - 19,890 8,000 10,000
Foreign Fire Fund 182,623 114,143 115,164 138,710
Waukegan/Golf TIF Fund 878,346 1,117,117 894,053 1,187,269
Special Tax Allocation Fund 28,483,916 29,777,131 30,656,176 12,237,983
Glenview Water Fund 13,041,146 17,456,324 16,434,226 20,119,541
Glenview Sanitary Fund 2,095,232 3,146,419 2,840,295 3,183,964
Wholesale Water Fund 3,486,711 4,898,772 4,507,403 4,747,875
Commuter Parking Fund 686,455 572,660 554,644 576,157
Municipal Equipment Replacement Fund 1,220,933 1,430,432 1,331,699 1,404,237
Capital Equipment Replacement Fund 1,872,520 2,393,577 2,904,057 4,730,903
Insurance and Risk Fund 7,416,275 8,489,994 8,763,696 9,391,752
Facility Repair and Replacement Fund 364,875 2,278,110 2,076,013 1,703,713
Police Pension Fund 5,789,220 5,836,685 6,040,198 6,283,921
Firefighters' Pension Fund 7,330,076 7,376,191 7,964,951 8,255,421
Special Service Area Bond Fund 358,091 331,229 338,995 323,526
Capital Projects Fund 9,324,969 11,387,442 7,765,702 20,793,645
Village Permanent Fund - 1,131,421 113,352 1,594,773
Motor Fuel Tax Fund 5,302,836 2,620,102 2,338,000 2,907,891
Corporate Purpose Bonds Fund 2,197,210 2,214,972 2,214,972 2,220,272
Total Funds Sources 165,588,260 177,288,186 176,459,943 184,904,031
Department Summary
All Funds and Departments
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 129
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
Expenditures By Department
Board of Trustees 353,614 505,280 473,278 537,966
General Government 45,908,956 44,919,742 45,445,922 32,212,796
Management Services 24,544,109 28,359,186 30,146,040 32,197,117
Public Works 23,397,262 28,255,709 27,690,818 27,564,052
Police 20,488,898 21,048,371 21,537,426 22,325,863
Fire 27,151,790 27,221,404 28,824,858 29,142,775
Community Development 23,743,630 26,978,493 22,341,601 40,923,462
Total Expenditures 165,588,260 177,288,186 176,459,943 184,904,031
0 - - -
Full Time Positions by Department
Management Services 63.50 64.10 64.70 70.74
Public Works 38.78 39.03 38.58 35.85
Police 75.00 75.00 75.00 75.00
Fire 81.00 81.00 82.00 85.00
Community Development 13.05 14.05 13.05 13.02
Total Full Time Positions 271.33 273.18 273.33 279.60
Part Time Positions by Department
Board of Trustees - - - -
Management Services 7.76 7.29 6.87 6.12
Public Works 0.75 0.75 0.75 6.25
Community Development 2.72 2.72 2.25 3.00
Total Part Time Positions 11.23 10.76 9.87 15.37
Total Full Time Equivalents 282.55 283.93 283.19 294.97
*Board of Trustees positions were moved to the Management Services budget beginning in 2020
Fiscal Year 2021
Department Summary Continued
Village of Glenview Adopted 2022 Budget 130
Board of
Trustees
Special
Appropriations
Village of Glenview Adopted 2022 Budget 131
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,450 105,243 72,288 99,557
Contractual 348,164 399,125 399,091 437,609
Commodities - 912 1,899 800
Total Operating Expenditures 353,614 505,280 473,278 537,966
Total Expenditures 353,614 505,280 473,278 537,966
Funding Sources
Corporate Fund 353,614 505,280 473,278 537,966
Total Funds Sources 353,614 505,280 473,278 537,966
Personnel Budget by Division
Full Time Positions
Board of Trustees - - - -
Special Appropriations - - - -
Total Full Time - - - -
Part Time Positions
Board of Trustees*- - - -
Special Appropriations - - - -
Total Part Time - - - -
Total Full Time Equivalents - - - -
*Board of Trustees positions are included in the Management Services Separtment budget beginning in 2020
Village Board of Trustees Department Summary
Board of Trustees and Special Appropriations
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 132
Board of Trustees
The Village of Glenview operates a council-manager form of municipal government that includes a Board of Trustees (Village President and six Trustees all of which are elected at large) that acts as the corporate authority, and a Village Manager who acts as the Chief Administrative Officer
and is appointed by the Village President with the concurrence of the Village Board. The President functions as the Chief Elected Officer of the Village; presides over all meetings of the Board of Trustees; supervises the conduct of the officers of the Village (except Trustees); and appoints members of the various Boards and Commissions with the advice and consent of the Board of Trustees. Regular meetings of the Board of Trustees are normally held on the 1st and 3rd Tuesday
of the month. The Board of Trustees is responsible for ensuring the Village, as an organization, has effective and responsive leadership to meet community and organizational needs. The Board also establishes local laws and policies to provide for efficient operations of the municipal government.
Accomplishments, initiatives, goals and performance measures are addressed on behalf of the President and Board of Trustees through the Village Manager. The Board of Trustee expenses have been incorporated into the Management Services Department’s budget beginning and are no longer reflected as a standalone budget.
Village of Glenview Adopted 2022 Budget 133
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel - - - -
Contractual 794 - - -
Commodities - - - -
Total Operating Expenditures 794 - - -
Total Expenditures 794 - - -
Funding Sources
Corporate Fund 794 - - -
Total Funds Sources 794 - - -
Personnel Budget by Position
Full Time Positions
NA - - - -
Total Full Time - - - -
Part Time Positions
Board President*- - - -
Trustees*- - - -
Total Part Time - - - -
Total Full Time Equivalents - - - -
*Board of Trustees positions are included in the Management Services Separtment budget beginning in 2020
Board of Trustees
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 134
Special Appropriations
The Village Board of Trustees has historically allocated funds for certain social services as part of the annual budget cycle. Agencies requesting funding in the 2022 budget were required to complete a comprehensive request for funding application. The applications were evaluated and
scored by a staff committee and recommendations for funding were presented to the Board for consideration. In 2022, the Village Board approved funding for four agencies across three service categories as seen below: Agency Service Category 2022 Funding
Youth Services of Glenview Northbrook Youth Mental Health Services/Programming $155,000 plus continuation of landscaping services
North Shore Senior Center Senior Assistance $167,235
The Josselyn Center Family Mental Health Services/Programming $55,000
Family Service Center Family Mental Health Services/Programming $25,000
Family Service Center
Family Mental Health Services/Programming (one-time expenditure) $23,500
Non-profit Funding also includes funding for Police, Fire, and Public Works overtime required for
special events such as the Chamber of Commerce Holiday Parade, Annual Summer Fest, the 4th of
July Parade and Twilight Show, and Blocktoberfest as well as various supplies needed for these events. Additionally, the Village Board approved a one-time expenditure of $23,500 with Family Service Center as a supplement to their $25,000 request for counseling services, crisis response, outreach and education.
Expenditure Analysis
Appropriations for social service agencies increased from $360,095 in 2020 to $425,735
in 2022.
Personnel expenditures include funding for Police, Fire and Public Works overtime to
provide assistance at special events, including the 4th of July festivities, the Summer Fest,
and Blocktoberfest
72,288
399,091
1,899
99,557
437,609
800
Personnel Contractual Commodities
2021 Projection 2022 Budget
Village of Glenview Adopted 2022 Budget 135
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,450 105,243 72,288 99,557
Contractual 347,370 399,125 399,091 437,609
Commodities - 912 1,899 800
Total Operating Expenditures 352,820 505,280 473,278 537,966
Total Expenditures 352,820 505,280 473,278 537,966
Funding Sources
Corporate Fund 352,820 505,280 473,278 537,966
Total Funds Sources 352,820 505,280 473,278 537,966
Special Appropriations
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 136
General GovernmentGeneral
Government
Tax Increment
Financing
Corporate Purpose
Bonds Fund
Permanent Fund
Escrow Deposit
Fund
Village of Glenview Adopted 2022 Budget 137
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel - (65,000) (55,000) (60,000)
Contractual 23,651,647 25,075,277 26,883,798 11,677,090
Commodities 34,432 47,250 12,110 41,395
Other Charges 9,602,826 9,693,748 9,606,547 3,330,832
Total Operating Expenditures 33,288,904 34,751,275 36,447,455 14,989,317
Other Expenditures
Interfund Charges 388,728 285,435 285,435 214,651
Transfer Out 12,231,324 9,883,032 8,713,032 11,398,332
Total Other Expenditures 12,620,052 10,168,467 8,998,467 17,223,479
Total Expenditures 45,908,956 44,919,742 45,445,922 32,212,796
Funding Sources
Corporate Fund 15,651,819 12,125,518 13,224,408 15,591,812
Waukegan/Golf TIF 858,998 1,100,073 877,200 1,170,456
Special Tax Allocation Fund 27,200,929 28,347,758 29,015,991 11,635,483
Village Permanent Fund - 1,131,421 113,352 1,594,773
Debt Service Fund 2,197,210 2,214,972 2,214,972 2,220,272
Total Funds Sources 45,908,956 44,919,742 45,445,922 32,212,796
General Government Department Summary
General Government, Tax Increment Financing, Permanent Fund, Corporate
Purpose Bonds Fund, and Escrow Deposit
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 138
General Government
The purpose of General Government is to account for expenses that do not formally fall under a
traditional operating department. These expenses include general personnel programs, economic
incentives, budget contingency, and interfund transfers. The department also accounts for
commodities used by staff located in Village Hall, such as office supplies and postage.
Expenditure Analysis (Corporate Fund Only)
The 2022 budget for Transfers Out includes the Capital Projects fund transfer of
$7,760,000 and transfers for debt service payments of $2,218,332. The 2022 amount is
higher than 2021 due to a $1,000,000 one-time transfer for Capital Projects from
appropriated prior year fund balance in 2020.
Contractual expenditures include funding for economic development agreements and other
professional services
Village of Glenview Adopted 2022 Budget 139
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel - (65,000) (55,000) (60,000)
Contractual 3,079,467 3,054,710 4,265,679 5,012,434
Commodities 34,432 47,250 12,110 41,395
Other Charges 4,578 90,091 3,152 405,000
Total Operating Expenditures 3,118,477 3,127,051 4,225,941 5,398,829
Other Expenditures
Interfund Charges 287,306 285,435 285,435 214,651
Transfer Out 12,246,036 8,713,032 8,713,032 9,978,332
Total Other Expenditures 12,533,342 8,998,467 8,998,467 10,192,983
Total Expenditures 15,651,819 12,125,518 13,224,408 15,591,812
Funding Sources
Corporate Fund 15,651,819 12,125,518 13,224,408 15,591,812
Total Funds Sources 15,651,819 12,125,518 13,224,408 15,591,812
General Government - Corporate Fund
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 140
Tax Increment Financing
There are two Tax Increment Financing (TIF) Districts in the Village of Glenview, The Glen TIF
and the Waukegan/Golf TIF. The Glen TIF is expected to be closed in 2021. The Village of
Glenview established The Glen TIF via ordinance in 1998 following the closure of the Glenview Naval Air Station. The 1,360-acre TIF boundary includes an area roughly bound by Willow Road, Lehigh Avenue, Shermer Road and East Lake Avenue. The Glen TIF produced substantial infrastructure improvements such as roadways and storm water detention facilities, and numerous
public developments, including Gallery Park, Air Station Prairie, Attea Middle School, the Park
Center, The Glen of North Glenview Metra Station, Fire Station 14 and the Northeastern Illinois Public Safety Training Academy. Closing the TIF in 2021 will afford the local tax jurisdictions the opportunity to request Cook County to redirect the paid property taxes that were distributed to the TIF to their individual jurisdictions. The Waukegan/Golf TIF was established in 2013 to fund
infrastructure improvements required for redevelopment of the former Avon site located at the northeast corner of Waukegan and Golf roads. The first Waukegan/Golf TIF property tax collection year was 2016, and the original projected Waukegan/Golf TIF sunset date of December 31, 2023, is currently being reviewed for an accelerated closure date, if feasible.
The Glen TIF The Special Tax Allocation Fund accounts for the revenues and expenditures of The Glen TIF. Contractual expenses include Economic Development Agreements and Other Expenditures includes Capital Projects.
Waukegan/Golf TIF As part of the redevelopment plan approved with this TIF, the Village Board agreed to provide a $3,500,000 incentive to the development to construct off-site infrastructure improvements on Waukegan Road and at the intersection of Waukegan/Golf that were needed to address current and projected traffic. The main expenses in Contractual are per capita tuition charges paid to School
Districts 34 and 219 and debt service in Other Charges.
Village of Glenview Adopted 2022 Budget 141
Permanent Fund
Pursuant to the September 3, 1996, Business/Operational Plan prepared by Deloitte & Touche for
the Glenview Naval Air Station redevelopment project (now known as “The Glen”), the Village
of Glenview established a Permanent Fund to receive a Master Developer fee totaling approximately $40 million defined as 20% of the gross proceeds of land sold within the project, excluding the approximate 44-acre Navy Disposition Parcel that was purchased in 2006 and resold in 2014. A formal policy regarding use of the fund’s assets was established by Resolution No. 05-
16 on March 15, 2005. The general goal of the fund was to provide resources for Village-wide
capital expenditures and economic development initiatives outside of The Glen. The fund is also allowed to provide short-term liquidity for TIF District expenses. For 2022, the projected $1,594,773 expense is related to the closing costs for the sale of the former
Bess Hardware site (a property the Village purchased in 2017), a feasibility study and preliminary
design for Interstate 294 tollway access, and downtown parking improvements. The payment of $16,157,479, which relates to an $11.2 million interdepartmental loan (plus approximately $5 million in accrued interest) that the Village previously provided to The Glen TIF District instead of the TIF issuing additional bonds, was received in 2021.
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual - 131,421 113,352 174,773
Other Charges - - - -
Total Operating Expenditures - 131,421 113,352 174,773
Other Expenditures
Transfer Out - 1,000,000 - 1,420,000
Total Other Expenditures - 1,000,000 - 1,420,000
Total Expenditures - 1,131,421 113,352 1,594,773
Funding Sources
Village Permanent Fund - 1,131,421 113,352 1,594,773
Total Funds Sources - 1,131,421 113,352 1,594,773
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 142
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on debt and the
associated fees paid from governmental fund resources. Long-term debt of enterprise and TIF
funds are recorded and paid directly from the respective fund. Currently, there are two outstanding Corporate Purpose Bonds Fund debt issuances, General Obligation Refunding Bond Series 2012B and General Obligation Bond Series 2013A. Bond
Series 2004B was issued to provide resources for the construction of the police headquarters and
was partially defeased in December of 2012 with the issuance of Bond Series 2012B. Bond Series 2004B was paid off in 2014. Bond Series 2013A was issued for the purpose of financing the Municipal Building expansion, including the Village Hall relocation.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A
debt. The 2012B debt amount is funded from property taxes and the 2013A debt amount is funded from Corporate Fund revenues. The Corporate Purpose Bonds Fund records the debt service payments. All other Village Corporate Purpose Bonds or General Obligation Bonds are abated. The Corporate Purpose Bonds Fund has budgeted expenditures of $2,220,272 in 2022.
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 440 440 440 440
Other Charges 2,211,483 2,214,532 2,214,532 2,219,832
Total Operating Expenditures 2,211,923 2,214,972 2,214,972 2,220,272
Other Expenditures
Transfer Out (14,712) - - -
Total Other Expenditures (14,712) - - -
Total Expenditures 2,197,210 2,214,972 2,214,972 2,220,272
Funding Sources
Debt Service Fund 2,197,210 2,214,972 2,214,972 2,220,272
Total Funds Sources 2,197,210 2,214,972 2,214,972 2,220,272
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 143
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from customers via
the permitting process. The deposits are invested by the Village and the income derived is
transferred to the Corporate Fund. Excess fund balances are transferred to other funds at the direction of the Village Board of Trustees when there are sufficient funds to provide resources for projects in other funds as needed. There are no actual or budgeted expenditures for 2020 through 2022 for the Escrow Deposit Fund.
Village of Glenview Adopted 2022 Budget 144
Management Services Administration
Communications
Human Resources
Administration
Employee Benefits
Risk Management Legal Services
Joint Dispatch Information Technology
Finance Capital Replacement
Resolution Center
Business Analytics
Records
Village of Glenview Adopted 2022 Budget 145
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 9,407,490 9,719,779 10,689,717 10,782,433
Contractual 10,966,284 12,574,240 12,900,383 13,917,440
Commodities 375,140 405,575 375,439 851,763
Other Charges 64,313 1,283,105 1,293,404 231,735
Capital Outlay 1,618,039 2,169,534 2,680,143 4,099,063
Total Operating Expenditures 22,431,265 26,152,232 27,939,086 29,882,433
Other Expenditures
Interfund Charges 1,862,844 1,956,954 1,956,954 2,064,684
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 2,112,844 2,206,954 2,206,954 2,314,684
Total Expenditures 24,544,109 28,359,186 30,146,040 32,197,117
Funding Sources
Corporate Fund 14,181,717 16,306,994 17,203,974 17,089,586
Police Special Fund 19,348 17,044 16,853 16,813
Special Tax Allocation Fund 114,855 143,943 211,452 -
Glenview Water Fund 532,259 569,120 608,082 466,774
Glenview Sanitary Fund 197,225 186,366 196,566 204,013
Wholesale Water Fund 64,742 95,889 94,343 129,665
Commuter Parking Fund 117,170 113,624 111,937 121,158
North Maine Water & Sewer Fund 12,175 16,993 16,535 16,680
Capital Equipment Replacement Fund 1,872,520 2,393,577 2,904,057 4,730,903
Insurance and Risk Fund 7,416,275 8,489,994 8,763,696 9,391,752
Facility Repair and Replacement Fund 15,823 25,642 18,545 29,774
Total Funds Sources 24,544,109 28,359,186 30,146,040 32,197,117
Personnel Budget by Division
Full Time Positions
Administration 4.93 5.08 6.08 6.79
Communications 2.00 2.00 2.00 4.00
Human Resources Administration 1.80 1.80 1.40 1.55
Risk Management 0.90 1.35 1.35 1.53
Joint Dispatch 45.00 45.00 45.00 48.00
Finance 0.48 0.48 0.48 0.48
Resolution Center 5.20 5.20 4.20 4.20
Records 3.20 3.20 4.20 4.20
Total Full Time 63.50 64.10 64.70 70.74
Part Time Positions
Administration 1.56 1.00 1.00 1.00
Communications 0.75 0.75 0.75 -
Risk Management - 0.09 - -
Joint Dispatch 2.85 2.85 2.85 2.85
Resolution Center 1.10 1.10 0.97 0.97
Records 1.50 1.50 1.30 1.30
Total Part Time 7.76 7.29 6.87 6.12
Total Full Time Equivalents 71.26 71.39 71.57 76.86
Management Services Department Summary
Administration, Communications, Human Resources, Employee Benefits, Risk
Management, Legal, Joint Dispatch, Information Technology, Finance,
Capital Replacement, Resolution Center and Records
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 146
Administration
The Village Manager, appointed by the Board of Trustees, provides overall coordination of municipal functions provided through the Village’s various Departments. The Manager’s Office, a division of the Management Services department, staffs the Board of Trustees and provides
Finance/Accounting, Human Resources/Risk Management, 9-1-1 Emergency Dispatch, Freedom
of Information Act Requests, Information Technology, and Senior Services functions. The Management Services Department consists of five divisions, including the Village Manager’s Office (see above). The Resolution Center is the primary customer service hub which provides
answers to general questions and requests. Police Records division handles non-emergency calls
and responds to Police-related requests for information. Communications oversees the Village’s GVTV station, monthly newsletter, eGlenview, social media, and media inquiries. The Business Analytics division oversees the Village’s performance measurement program. and works collaboratively with all departments on establishment and tracking of key organizational
objectives. 2021 Accomplishments
Continued to manage the Village’s response to the COVID-19 pandemic, which included key operational changes, procurement of necessary supplies, transitioned to in-person public meetings, informing residents and businesses of state and local regulations, organization of mass vaccination clinics.
Oversaw the successful closure of The Glen TIF effective December 31, 2021.
Completed a reorganization of Village divisions resulting in the creation of the Management Services department which manages the various administrative functions of the Village.
Continued to work with departments on the development and refinement of a monthly
performance report that includes key performance indicators (KPI) for all Village
departments.
Wellness Committee successfully completed a Request for Proposals for a new wellness program with a final recommendation scheduled for early 2022.
Expenditure Analysis
The majority of expenses are personnel and contractual to manage the day-to-day
operations of the Village.
Village of Glenview Adopted 2022 Budget 147
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 1,188,987 1,026,131 1,583,121 1,240,789
Contractual 125,525 118,373 130,826 164,967
Commodities 1,735 12,915 12,915 11,905
Other Charges 967 1,475 1,039 7,565
Capital Outlay - - - -
Total Operating Expenditures 1,317,214 1,158,894 1,727,901 1,425,225
Total Expenditures 1,317,214 1,158,894 1,727,901 1,425,225
Funding Sources
Corporate Fund 1,152,793 1,015,374 1,469,217 1,267,259
Special Tax Allocation Fund 77,327 74,397 141,906 -
Glenview Water Fund 38,198 18,464 59,028 41,882
Glenview Sanitary Fund 10,186 4,924 15,740 18,254
Wholesale Water Fund 20,340 18,862 19,529 58,415
Commuter Parking Fund 2,547 1,231 3,936 9,641
Facility Repair and Replacement Fund 15,823 25,642 18,545 29,774
Total Funds Sources 1,317,214 1,158,894 1,727,901 1,425,225
Full Time Positions
Village Manager 1.00 1.00 1.00 1.00
Deputy Village Manager 1.00 1.00 1.00 1.00
Assistant to the Village Manager 0.50 0.50 0.50 0.45
Special Projects Manager 0.30 0.30 0.30 0.36
Executive Assistant 1.00 1.00 1.00 1.00
Administrative Coordinator - - 1.00 1.00
Director of Management Services 1.00 1.00 1.00 0.70
Deputy Director of Management Services 0.13 0.13 0.13 0.13
Business Analytics - - - 1.00
Management Analyst I - 0.10 0.10 0.10
Management Analyst II 0.05 0.05 0.05
Total Full Time 4.93 5.08 6.08 6.79
Part Time Positions
Board President 0.40 0.40 0.40 0.40
Trustees 0.60 0.60 0.60 0.60
Administration Intern 0.56 - - -
Total Part Time 1.56 1.00 1.00 1.00
Total Full Time Equivalents 6.49 6.08 7.08 7.79
*Board of Trustees positions were moved to the Management Services budget beginning in 2020
Administration
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 148
Communications
The Communications Division is responsible for managing media relations, the Village printed and emailed newsletters, the Village website and Glenview Television (GVTV). The printed Village newsletter is mailed to all residents 10 times during the year and e-Glenview is produced
weekly on Fridays. Glenview TV staff and volunteers produce an average of 10 hours of original
programming every week, including live Village meetings throughout the year. Glenview TV also provides coverage of special events, such as the annual 4th of July parade and Veterans Day and Memorial Day ceremonies. 2021 Accomplishments
Finalized creation and approval of the Community Engagement Plan, the guiding
document to improve two-way dialogue with the community.
Successfully recruited and hired a new Community Engagement Manager.
Coordinated and produced continued coverage of the novel coronavirus pandemic, including maintenance of three web pages, social media posts, production of informational videos for the Village and Glenview Chamber of Commerce, and photos and articles for
print newsletters.
Contracted with external service provider for supplemental communications services including print newsletter assistance, social media posts, and press releases.
Released Request for Proposals for updated design of the Village’s website. Project scheduled to be completed in 2022.
Expenditure Analysis
Personnel expenditures includes a full-time Community Engagement Manager and two
full-time Cable Production positions. The Community Engagement Manager is a new
position for the 2022 budget.
Contractual expenditures include the printing and mailing of the Glenview Village Report
Newsletter and the creation of the Community Engagement Plan which is new for 2022.
Village of Glenview Adopted 2022 Budget 149
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 292,028 276,414 330,861 443,461
Contractual 92,447 90,518 95,666 226,185
Commodities 2,157 3,325 3,325 3,100
Other Charges 325 75 75 4,275
Total Operating Expenditures 386,957 370,332 429,927 677,021
Total Expenditures 386,957 370,332 429,927 677,021
Funding Sources
Corporate Fund 386,957 370,332 429,927 677,021
Total Funds Sources 386,957 370,332 429,927 677,021
Full Time Positions
Cable TV Coordinator 1.00 1.00 1.00 1.00
Cable Video Producer 1.00 1.00 1.00 1.00
Communications Analyst - - - 1.00
Community Engagement Director - - - 1.00
Total Full Time 2.00 2.00 2.00 4.00
Part Time Positions
Communications Manager 0.75 0.75 0.75 -
Total Part Time 0.75 0.75 0.75 -
Total Full Time Equivalents 2.75 2.75 2.75 4.00
Communications
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 150
Human Resources Administration
The Human Resources Division includes two subdivisions; Employee Benefits and Risk Management. The administrative arm of the division is responsible for coordinating personnel related activities. Areas of responsibility include employee recruitment and retention,
implementation and interpretation of personnel policies, maintenance of personnel records, and
labor contract administration and negotiations.
2021 Accomplishments
Provided sexual harassment training virtually to comply with state requirements.
Successfully settled the Collective Bargaining Agreement for Glenview Public Safety Dispatch Center.
Administered a Voluntary Separation Program that ran from July 2020 through August
2021 which included calculating separation packages in accordance with the program as outlined.
Created a recruitment guidebook and provided biannual training to hiring managers to support the decentralization of recruitments.
Expenditure Analysis
Other Charges include Village wide training
The Interfund Charges are from the Insurance and Risk Fund. These charges represent the
entire Corporate Fund portion for general liability, workers’ compensation premiums and claims, and Risk Management operating expenditures
Village of Glenview Adopted 2022 Budget 151
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 284,325 630,403 653,774 679,234
Contractual 4,938 7,469 31,160 48,530
Commodities 55 776 4,655 7,955
Other Charges 35,493 63,000 79,000 148,715
Total Operating Expenditures 324,811 701,648 768,589 884,434
Other Expenditures
Interfund Charges 1,119,047 1,213,157 1,213,157 1,307,388
Total Other Expenditures 1,119,047 1,213,157 1,213,157 1,307,388
Total Expenditures 1,443,858 1,914,805 1,981,746 2,191,822
Funding Sources
Corporate Fund 1,443,858 1,914,805 1,981,746 2,191,822
Total Funds Sources 1,443,858 1,914,805 1,981,746 2,191,822
Full Time Positions
Assistant Village Manager 0.70 0.70 0.70 0.85
Assistant to the Village Manager 0.40 0.40 - -
Human Resources Generalist 0.70 0.70 0.70 0.70
Total Full Time 1.80 1.80 1.40 1.55
Part Time Positions
N/A - - - -
Total Part Time - - - -
Total Full Time Equivalents 1.80 1.80 1.40 1.55
Human Resource Administration
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 152
Employee Benefits
Employee Benefits is a subdivision of Human Resources. This subdivision is responsible for managing costs related to the personnel benefits provided by the Village. Such benefits include health, dental and life insurance, and the dental reimbursement and flex spending programs.
Employee Benefits also administers the wellness program for employees.
2021 Accomplishments
Continued meeting with the Village-wide Insurance Committee to review the Village’s insurance program including the opt out incentive program for 2022.
Successfully completed special enrollment period for Glenview Public Safety Dispatch Center union group after contract ratification.
Completed an audit to review dependents on the Village’s health insurance as required by the IPBC.
Wellness Committee successfully completed a Request for Proposals for a new wellness program with a final recommendation scheduled for early 2022.
Implemented new dental benefit provider, Delta Dental, effective July 31, 2021.
Expenditure Analysis
Personnel expenses are budgeted to be $537,202 in 2022 for the Insurance Opt-Out
program.
Contractual expenditures include increased to health insurance premiums which are projected to be $6,197,955 in 2021, while the 2022 Budget is $6,709,213.
Contractual expenditures also include claim administration for the dental reimbursement program, flexible spending and the employee assistance program.
Village of Glenview Adopted 2022 Budget 153
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 384,549 354,611 395,859 537,202
Contractual 5,840,759 6,195,595 6,197,955 6,709,213
Commodities - - - 1,000
Total Operating Expenditures 6,225,307 6,550,206 6,593,814 7,247,415
Total Expenditures 6,225,307 6,550,206 6,593,814 7,247,415
Funding Sources
Insurance and Risk Fund 6,225,307 6,550,206 6,593,814 7,247,415
Total Funds Sources 6,225,307 6,550,206 6,593,814 7,247,415
Employee Benefits
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 154
Risk Management
Risk Management is a subdivision of Human Resources. This subdivision is responsible for managing costs related to insurance liabilities. Such costs include insurance premiums, workers’ compensation and general liability claims paid, claims liabilities, and third party administrator
services. A portion of the three Human Resources staff are charged to this subdivision, as they all
work on risk management activities.
2021 Accomplishments
Completed training in the Fire, Police, and Public Works department to allow for the day-to-day management of workers’ compensation claims within the responsible department.
Offered reasonable suspicion training to all supervisors and ALICE/Active Shooter
training to all employees.
Selected an intergovernmental consortium, Illinois Public Risk Fund (IPRF), to manage worker’s compensation claims to more efficiently manage claims.
Released a Request For Quotations (RFQ) for new actuary services with vendor to be selected in early 2022.
Expenditure Analysis
Contractual expenditures include insurance premiums and claim expenses. The 2021 Projections are based on actual experience and outstanding claims; the 2022 Budget is based on the actuarial estimates that use a 55% confidence interval.
Other Charges includes funding for training related to the Village’s safety and risk programs.
Village of Glenview Adopted 2022 Budget 155
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 162,138 256,120 221,465 277,117
Contractual 565,278 1,306,408 1,348,520 1,471,470
Commodities - - - 750
Other Charges 3,095 7,260 2,845 15,000
Total Operating Expenditures 730,511 1,569,788 1,572,830 1,764,337
Total Expenditures 980,511 1,819,788 1,822,830 2,014,337
Funding Sources
Insurance and Risk Fund 980,511 1,819,788 1,822,830 2,014,337
Total Funds Sources 980,511 1,819,788 1,822,830 2,014,337
Full Time Positions
Assistant Village Manager 0.30 0.30 0.30 0.15
Assistant to the Village Manager 0.30 0.30 0.30 0.33
Director of Management Services - - - 0.30
Management Analyst I - 0.30 0.30 0.30
Management Analyst II - 0.15 0.15 0.15
Human Resources Generalist 0.30 0.30 0.30 0.30
Total Full Time 0.90 1.35 1.35 1.53
Part Time Positions
Administrative Intern - 0.09 - -
Total Part Time - 0.09 - -
Total Full Time Equivalents 0.90 1.44 1.35 1.53
Risk Management
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 156
Legal Services
The Village of Glenview hires outside legal firms to represent the Village. The outside agencies are subject matter experts, readily available for use by the Village, and an efficient and effective use of the taxpayers’ dollars. The main areas of concentration are, general legal counsel, FOIA
consultation, labor union negotiations, labor matters, prosecution, and general counsel. In 2011
the Village instituted an Administrative Adjudication Program. This program ensures expedient, independent, and impartial adjudication of municipal ordinance violations that were previously heard only in the Cook County Circuit Court.
2021 Accomplishments
Provided day-to-day general legal counsel including FOIA consultation and attendance at
required Village Board and Commission meetings.
Provided legal support for the Village’s Administrative Adjudication process for property code violations and local ordinance violations.
Provided prosecutorial services for traffic citations at the Circuit Court and provided as needed review of expungement requests.
Expenditure Analysis
The 2021 projection is based on open claim reserve estimates. The 2022 budget anticipates a decrease in litigation as claims are resolved.
Village of Glenview Adopted 2022 Budget 157
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 692,543 572,525 812,522 572,970
Total Operating Expenditures 692,543 572,525 812,522 572,970
Total Expenditures 692,543 572,525 812,522 572,970
Funding Sources
Corporate Fund 481,010 440,875 453,270 440,220
Special Tax Allocation Fund - 10,000 10,000 -
Glenview Water Fund 841 1,290 1,720 2,150
Glenview Sanitary Fund 235 360 480 600
Insurance and Risk Fund 210,457 120,000 347,052 130,000
Total Funds Sources 692,543 572,525 812,522 572,970
Legal Services
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 158
Joint Dispatch
The Village of Glenview provides emergency and non-emergency dispatch services. In 2009, the Village began contracting its services to the Grayslake Police Department and then expanded services in 2010 to also include the Village of Hainesville. In 2012, the Village entered into
contracts with the Villages of Niles and Morton Grove to provide police dispatch services
beginning in 2013. In 2014, the Village entered into police and fire dispatch agreements with the communities of Lake Bluff, Lake Forest, and Highland Park, and a police dispatch agreement with Highwood. This venture included operating a second dispatch center in Highland Park to provide geographical diversity and redundancy for Glenview and the other communities served by
Glenview. In 2016, the Village entered into fire and police dispatch agreements with the Village
of Glencoe and police dispatch agreements with the Villages of Kenilworth, Northfield, Winnetka, and Lindenhurst for services that began in 2017. Currently, Glenview provides 9-1-1 and police and fire dispatch services for 19 agencies in 14 communities, serving a population of approximately 235,000 citizens.
2021 Accomplishments
Received $1.4 Million in Grant funding to reimburse Glenview and customer agencies for prior year expenses related to consolidation.
Renewed IGAs with Lake Bluff, Highwood, Highland Park, and Lake Forest (the North center agencies).
Transitioned 13 police departments from Summary Uniform Crime Reporting to Incident
Based Reporting as required by Federal Mandate.
Recruited six Telecommunicators and one Shift Supervisor to fill vacancies created by the Village’s VSP and filling vacant positions that were previously cut during the pandemic. Expenditure Analysis
Personnel expenditures increased due to the 2022 Budget adding back full-time positions
that were vacant and eliminated from the 2021 budget.
Contractual expenditures increased in 2022 due to quality assurance review initiatives.
The Interfund Charges are for reserving funds to replace the Joint Dispatch Center fixed assets (i.e. radio consoles, workstations, and phone system).
Village of Glenview Adopted 2022 Budget 159
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,878,826 5,990,757 6,306,073 6,353,686
Contractual 200,418 213,368 222,645 254,432
Commodities 29,380 30,425 29,700 40,550
Other Charges 16,667 1,204,515 1,204,265 39,740
Capital Outlay - - - 28,000
Total Operating Expenditures 6,125,292 7,439,065 7,762,683 6,716,408
Other Expenditures
Interfund Charges 293,374 293,374 293,374 310,491
Total Other Expenditures 293,374 293,374 293,374 310,491
Total Expenditures 6,418,666 7,732,439 8,056,057 7,026,899
Funding Sources
Corporate Fund 6,418,666 7,732,439 8,056,057 7,026,899
Total Funds Sources 6,418,666 7,732,439 8,056,057 7,026,899
Full Time Positions
Director 1.00 1.00 1.00 1.00
Deputy Director 1.00 1.00 1.00 1.00
911 Shift Supervisor 6.00 6.00 6.00 7.00
QA Training Officer 1.00 1.00 1.00 1.00
New World Application Support 1.00 1.00 1.00 1.00
Telecommunicator I*6.00 6.00 6.00 4.00
Telecommunicator II*29.00 29.00 29.00 33.00
Total Full Time 45.00 45.00 45.00 48.00
Part Time Positions
Telecommunicator 2.85 2.85 2.85 2.85
Total Part Time 2.85 2.85 2.85 2.85
Total Full Time Equivalents 47.85 47.85 47.85 50.85
* Telecommunicator I was hired pre 10/01/2011, Telecommunicator II was hired post 10/01/2011
Joint Dispatch
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 160
Information Technology
Information Technology services are currently provided by an outside contractor. The contractor supports user administration, data center services, network and backup services, vendor contract management, and application support for the Village’s New World public safety software
application, the Village enterprise software application “MUNIS”, and other business software.
2021 Accomplishments
Security measures taken to protect from multiple security threats including 4LogJ, Exchange Hafnium, and Print Nightmare preventing Glenview network and data compromise
Completed email cloud migration to Microsoft Office 365 and upgraded the Microsoft
Office desktop suite for desktops and laptops as part of ongoing initiative to migrate to cloud computing
Deployed DUO multi factor authentication for Microsoft Office 365 and VPN login in order to further secure Glenview computing environment (network access and data
protection)
Supported system upgrades and implementations of MUNIS, ImageTrend, Microsoft Teams, LAMA, New World, LEADS 3.0, and others across Village departments
Supported Village COVID Vaccine clinics by setting up and managing multiple impromptu call centers for resident sign up and working with the Village Park District for technical
support on the vaccination clinics
Migrated the Village’s internet connection to the Northfield Township Technology Consortium network to improve network capacity, speed, and reliability
Commenced migration of intranet (EIC) and network files to Microsoft Office 365 (Teams and SharePoint Online) to offload internal requirements while at the same time allowing
remote access to data in a more collaborative manner
Expenditure Analysis
Contractual expenditures are projected to increase in 2022 due to implementation of cloud computing strategies, additional services added for network security and endpoint protection, replacement of selected core network components, and anticipated increases to
existing service contracts.
Interfund Charges include expenditures for future replacement of information technology
and audio-visual equipment
Village of Glenview Adopted 2022 Budget 161
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 2,079,944 2,662,914 2,725,335 3,120,478
Commodities 85,411 132,291 99,130 124,368
Other Charges 6,469 4,000 4,000 9,100
Total Operating Expenditures 2,171,824 2,799,205 2,828,465 3,253,946
Other Expenditures
Interfund Charges 450,423 450,423 450,423 446,805
Total Other Expenditures 450,423 450,423 450,423 446,805
Total Expenditures 2,622,247 3,249,628 3,278,888 3,700,751
Funding Sources
Corporate Fund 2,394,089 2,911,449 2,941,009 3,458,260
Special Tax Allocation Fund 37,528 59,546 59,546 -
Glenview Water Fund 146,470 215,116 214,816 188,092
Glenview Sanitary Fund 26,135 39,548 39,548 36,195
Commuter Parking Fund 18,025 23,969 23,969 18,204
Total Funds Sources 2,622,247 3,249,628 3,278,888 3,700,751
Information Technology
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 162
Finance
The Finance Division of the Administrative Services Department is responsible for all financial reporting and accounting functions for the Village. Areas of responsibility include budget, audit, payroll, purchasing, debt management, accounting and financial reporting. Upon the closure of
the fiscal year, the Finance Division is responsible for the coordination of the audit process and
preparation of the Comprehensive Annual Financial Report. The Finance Division also manages the budget process and develops priorities based on the goals of the Village Board. 2021 Accomplishments
The Village of Glenview received an annual credit report from Moody’s which reports that
the Village has maintained its credit rating of Aaa (which is the highest credit rating
available to municipalities)
Received an unqualified “clean” audit opinion for the Village for FY 2020
Submitted and received the Government Finance Officers Association annual Certificate of Achievement for Excellence in Financial Reporting Award for the year ending
December 31, 2020
Submitted and received the Government Finance Officers Association annual Distinguished Budget Presentation Award for FY 2021
Continued implementation of the COVID-19 Financial Response Plan
Developed a 2021 – 2026 multi-year financial forecast for the Corporate Fund
Supported the Department of Insurance (DOI) Police and Fire Pension Fund audits
Continued improving the budget format including more detailed narrative descriptions and assumptions for all revenue and expenditure line items
Managed the Illinois Municipal Retirement Fund (IMRF) audit
Expenditure Analysis
Contractual expenditures include services for accounting, accounts receivable, accounts
payable, financial reporting, payroll and other financial support
Village of Glenview Adopted 2022 Budget 163
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 114,035 90,209 91,319 91,658
Contractual 1,322,956 1,360,154 1,288,584 1,295,055
Other Charges 600 1,960 1,360 2,650
Total Operating Expenditures 1,437,590 1,452,323 1,381,263 1,389,363
Total Expenditures 1,437,590 1,452,323 1,381,263 1,389,363
Funding Sources
Corporate Fund 1,098,723 1,099,120 1,035,448 1,146,577
Waukegan/Golf TIF Fund 19,348 17,044 16,853 16,813
Special Tax Allocation Fund 121,772 108,036 104,950 -
Glenview Water Fund 142,520 136,372 135,663 137,401
Wholesale Water Fund 18,267 37,479 35,266 35,054
Glenview Sanitary Fund 24,786 37,279 36,548 36,838
Commuter Parking Fund 12,175 16,993 16,535 16,680
Total Funds Sources 1,437,590 1,452,323 1,381,263 1,389,363
Personnel Budget by Position
Full Time
Deputy Director of Administrative Services 0.48 0.48 0.48 0.48
Total Full Time 0.48 0.48 0.48 0.48
Total Full Time Equivalents 0.48 0.48 0.48 0.48
Finance
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 164
Capital Replacement
The Capital Equipment Replacement Fund (CERF) is an internal service fund that reserves funds for the future replacement of vehicles, equipment, and information technology equipment. In addition to the management of CERF, staff analyzes the additions and reductions made to capital
assets on an annual basis and capitalizes them appropriately as part of the audit process. 2021 Accomplishments
Completed the replacement of the Glenview Fire Station alerting system.
Implemented Duo two-factor authentication software
Upgraded monitors and laptops for Dispatch
Expenditure Analysis
Commodity expenditures include replacement of information technology equipment such as workstation components, networking equipment, servers, and copiers
The 2022 Capital Outlay expenditures include one heavy duty truck, one medium duty truck, one multi-purpose trailer and one asphalt box reclaimer for the Public Works Department, a ladder truck, a fire engine, an ambulance two SUV’s and a dive boat for the
Fire Department, 30 ballistic shields, body worn cameras and one new squad vehicle for the Police Department
223,914
2,680,143
659,840
4,071,063
Commodities Capital Outlay
2021 Projection 2022 Budget
Village of Glenview Adopted 2022 Budget 165
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Commodities 254,481 224,043 223,914 659,840
Capital Outlay 1,618,039 2,169,534 2,680,143 4,071,063
Total Operating Expenditures 1,872,520 2,393,577 2,904,057 4,730,903
Total Expenditures 1,872,520 2,393,577 2,904,057 4,730,903
Funding Sources
Capital Equipment Replacement Fund 1,872,520 2,393,577 2,904,057 4,730,903
Total Funds Sources 1,872,520 2,393,577 2,904,057 4,730,903
Capital Replacement
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 166
Resolution Center
The Resolution Center is a convenient and efficient way for citizens to contact the Village for questions and service requests. The Resolution Center is organized to centralize the call taking and response function for the administrative, Public Works, Community Development, and finance
general service operations. 2021 Accomplishments
Staff transitioned to a rotating working onsite and work from home schedule to limit the number of staff onsite due to the COVID-19 pandemic
Staff continued to use soft phone technology to answer the Village’s main phone line from
in the office and from home
Staff learned how to use the new work order and complaint software named LAMA
Staff assisted during COVID-19 vaccination events in numerous ways such as participating in a call center event and volunteering at different vaccination sites
Expenditure Analysis
Contractual expenditures include utility billing printing services and postage for utility bills
Other Charges include funding for staff training
Village of Glenview Adopted 2022 Budget 167
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 641,221 627,093 620,031 638,810
Contractual 38,420 43,266 43,643 50,226
Other Charges - 250 250 1,540
Total Operating Expenditures 679,641 670,609 663,924 690,576
Total Expenditures 679,641 670,609 663,924 690,576
Funding Sources
Corporate Fund 410,377 399,685 391,673 408,167
Glenview Water Fund 224,979 226,214 227,568 234,651
Glenview Sanitary Fund 44,284 44,710 44,683 47,758
Total Funds Sources 679,641 670,609 663,924 690,576
Personnel Budget by Position
Full Time
Deputy Director of Management Services 0.20 0.20 0.20 0.20
Customer Service Supervisor 1.00 1.00 1.00 1.00
Customer Service Representative 4.00 4.00 3.00 3.00
Total Full Time 5.20 5.20 4.20 4.20
Part Time
Customer Service Representative 1.10 1.10 0.97 0.97
Total Part Time 1.10 1.10 0.97 0.97
Total Full Time Equivalents 6.30 6.30 5.17 5.17
Resolution Center
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 168
Records
The Records Division of the Management Services Department is responsible for administrative and customer service functions. This is accomplished by compiling, updating and maintaining accurate records of Police Department files and providing quality customer service for internal and
external customers. Functions include the management of case reports, arrest reports and tickets; processing subpoenas and expungements; Police Freedom of Information Act (FOIA) requests; completing local background checks; processing various payments, commuter parking permits, false alarm billing; and administers local administrative adjudication involving citations for juvenile and police matters. The Records Division answers all non-emergency lines for the Police
and Fire departments during normal business hours, and acts as the primary point of contact for all visitors to the Police Department; providing for customer concerns, educating customers on Village programs, policies or ordinances. 2021 Accomplishments
Finalized implementation of Brazos p-ticket processing which replaces handwritten local
ordinance violation tickets with electronic tickets
Implemented a temporary monthly commuter parking permit process to provide commuters a flexible parking option during the COVID-19 Pandemic
Complied with the nationwide crime reporting mandate of detailed crime statistics; NIBRS (National Incident-Based Reporting System). Completed analysis and community survey
regarding commuter parking and the continuing impacts of the COVID-19 pandemic
resulting in updated recommendations regarding parking permit prices. Expenditure Analysis
Current staffing of the division includes four full-time administrative staff and one part-time Customer Service Representative
Village of Glenview Adopted 2022 Budget 169
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 461,383 468,041 487,214 520,476
Contractual 3,056 3,650 3,528 3,915
Commodities 1,920 1,800 1,800 2,295
Other Charges 697 570 570 3,150
Total Operating Expenditures 467,056 474,061 493,112 529,836
Total Expenditures 467,056 474,061 493,112 529,836
Funding Sources
Corporate Fund 395,243 422,916 445,628 473,361
Commuter Parking Fund 71,812 51,145 47,484 56,475
Total Funds Sources 467,056 474,061 493,112 529,836
Full Time Positions
Deputy Director of Administrative Services 0.20 0.20 0.20 0.20
Records Supervisor 1.00 1.00 1.00 1.00
Records Clerk - - 2.00 2.00
Administrative Coordinator 1.00 1.00 - -
Records Coordinator 1.00 1.00 1.00 1.00
Total Full Time 3.20 3.20 4.20 4.20
Part Time Positions
Customer Service Representative 1.50 1.50 1.30 1.30
Total Part Time 1.50 1.50 1.30 1.30
Total Full Time Equivalents 4.70 4.70 5.50 5.50
Records
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 170
Public Works Administration
Geographical Information Systems
Streets and Forestry
Street Maintenance
Forestry and Grounds
Refuse and Recycling
The Glen Maintenance
Snow and Ice Maintenance
Water and Sewer
Pump Stations
Water Distribution
Water Meters Program
Sanitary Sewer
Fleet Services
Facilities
Village of Glenview Adopted 2022 Budget 171
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,425,863 5,115,004 5,342,891 5,065,731
Contractual 12,170,605 15,817,993 15,237,885 14,652,393
Commodities 2,447,587 2,955,508 2,745,843 2,918,008
Other Charges 13,028 30,513 26,130 33,240
Capital Outlay 145,269 105,000 104,874 735,000
Total Operating Expenditures 20,202,353 24,024,018 23,457,623 23,404,372
Other Expenditures
Interfund Charges 1,960,549 2,699,476 2,700,980 2,597,418
Transfer Out 1,234,361 1,532,215 1,532,215 1,562,261
Total Other Expenditures 3,194,910 4,231,691 4,233,195 4,159,679
Total Expenditures 23,397,262 28,255,709 27,690,818 27,564,052
Funding Sources
Corporate Fund 7,738,243 7,326,885 7,292,119 8,282,891
Special Tax Allocation Fund 918,944 1,011,986 1,195,403 602,500
Glenview Water Fund 8,523,746 9,975,415 9,937,135 9,497,498
Glenview Sanitary Fund 791,396 955,680 981,027 993,628
Wholesale Water Fund 3,385,289 4,842,431 4,452,608 4,654,406
Commuter Parking Fund 469,660 460,412 443,359 454,953
Municipal Equipment Replacement Fund 1,220,933 1,430,432 1,331,699 1,404,237
Facility Repair and Replacement Fund 349,051 2,252,468 2,057,468 1,673,939
Total Funds Sources 23,397,262 28,255,709 27,690,818 27,564,052
Personnel Budget by Division
Full Time Positions
Administration 4.40 4.65 4.20 4.85
Streets and Forestry 9.10 9.10 9.10 8.83
Facilities 3.38 3.38 3.38 -
Water and Sewer 18.90 18.90 18.90 19.17
Fleet Services 3.00 3.00 3.00 3.00
Total Full Time 38.78 39.03 38.58 35.85
Part Time Positions
Streets and Forestry 0.50 0.50 0.50 1.74
Facilities 0.25 0.25 0.25 0.25
Water and Sewer - - - 4.26
Total Part Time 0.75 0.75 0.75 6.25
Total Full Time Equivalents 39.53 39.78 39.33 42.10
Public Works Department Summary
Administration, Geographical Information Systems, Facilities, Streets and
Forestry, Water and Sewer, and Fleet Services
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 172
Administration Services
The Public Works Department is responsible for administering, developing, and implementing the departments training program, standard operating procedures, and safety committee. The division also supports the budget, procurement, and financial reporting processes for the department.
2021 Accomplishments
Implemented year 2 of a multi-year, programmatic approach to numerous ongoing maintenance functions including: hydrant painting, hydrant flushing, tree trimming, tree/stump removal, sewer televising, concrete flatwork, pavement marking, valve exercising, streetlight maintenance, traffic signal maintenance, leak detection, street
sweeping and crack sealing
Continued to realize cost savings by participating in several Municipal Partnering Initiative (MPI) contracts including bidding out or extending ten maintenance contracts
Organized and conducted the annual MPI meeting in Q4 2021 with 39 municipalities participating and discussed the schedule and project leaf for 24 planned 2022 projects
Continued tracking departmental efficiency using the performance management program
(PMP) – closed out 2021 at 107% utilization of in-house staff time (beyond the goal of 100%) with over 24,033 labor hours earned
Completed over 3,700 work orders based on the Village’s Key Performance Indicator (KPI) reporting method
Expenditure Analysis
Personnel expenditures are decreasing due to attrition
Contractual expenditures are decreasing in 2022 from the 2021 projection due to continuing a hybrid model which uses a combination of Village staff combined with contractors to provide high-level cost-efficient services
Transfers out include a reimbursement to the Water Fund for shared operations and
maintenance costs
Village of Glenview Adopted 2022 Budget 173
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 4,384,241 4,550,905 4,761,473 4,623,539
Contractual 1,449,603 2,431,287 2,207,397 2,198,482
Commodities 84,519 148,423 107,533 97,912
Other Charges 10,309 26,013 23,630 30,740
Total Operating Expenditures 5,928,673 7,156,628 7,100,033 6,950,673
Other Expenditures
Interfund Charges 1,215,951 1,532,023 1,533,527 1,728,646
Transfer Out 1,234,361 1,532,215 1,532,215 1,562,261
Total Other Expenditures 2,450,312 3,064,238 3,065,742 3,290,907
Total Expenditures 8,378,985 10,220,866 10,165,775 10,241,580
Funding Sources
Corporate Fund 2,841,494 2,504,947 2,606,385 2,493,239
Glenview Water Fund 2,727,134 3,518,895 3,697,256 3,630,482
Glenview Sanitary Fund 551,674 551,703 580,950 588,045
Wholesale Water Fund 2,258,683 3,645,321 3,281,184 3,529,814
Total Funds Sources 8,378,985 10,220,866 10,165,775 10,241,580
Personnel Budget by Position
Full Time Positions
Deputy Director 1.00 1.00 1.00 1.00
Assistant to the Village Manager 1.00 1.25 0.80 0.80
Management Analyst I - - - 0.85
Management Analyst II 1.00 1.00 1.00 0.80
Special Projects Manager 0.40 0.40 0.40 0.40
Administrative Coordinator 1.00 1.00 1.00 1.00
Total Full Time 4.40 4.65 4.20 4.85
Part Time Positions
Administrative Intern - - - -
Part Time Customer Service Representative - - - -
Total Part Time - - - -
Total Full Time Equivalents 4.40 4.65 4.20 4.85
Administration
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 174
GIS Services
The Village of Glenview is a member of the GIS Consortium, a public entity consisting of thirty-eight (38) municipalities working together to provide GIS and technology solutions to local
government challenges. The GIS program supports mandated municipal mapping, data
maintenance, analysis, and interactive search and map tools for the public. The GIS program also supports address updates for Village public safety dispatching and its contract partners. 2021 Accomplishments
Maintained the Capital Improvement Projects Story Map for 2021 projects as well as future projects
Supported the Community Development Department with the implementation of Permit and Work Order software (LAMA)
Created an application for Lead Services to be tracked going forward along with updating all the existing records to identify those properties that still may have lead water services
Created two applications that allow staff to digitally track the sidewalk repairs and estimate
the cost of those repairs
Successfully migrated everyone over from Map Office to myGIS and provided continuous training and support where needed
Provided the Dispatch Department with the data requested for a new AVL project and made sure that it would work in Computer Aided Dispatch (CAD) for the Village’s data
Provided Management Services with a TIF (Tax Increment Financing) interactive map that shows the Glen TIF district in 1998 and then in 2020
Created a Police protection area web application
Created a Liquor Licensing web application
Created a Planning Basemap web application
Completed the annual Cook County Parcel integration for the new parcel geometry Expenditure Analysis
Contractual expenditures increased due to photogrammetric mapping and GIS/GPS Field Data Collection Project which occurs every five years
Village of Glenview Adopted 2022 Budget 175
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 281,594 215,505 215,505 242,746
Total Operating Expenditures 281,594 215,505 215,505 242,746
Total Expenditures 281,594 215,505 215,505 242,746
Funding Sources
Corporate Fund 185,619 193,981 193,981 226,378
Special Tax Allocation Fund 13,688 6,995 6,995 -
Glenview Water Fund 63,826 10,762 10,762 12,124
Glenview Sanitary Fund 17,033 2,152 2,152 2,425
Commuter Parking Fund 1,429 1,615 1,615 1,819
Total Funds Sources 281,594 215,505 215,505 242,746
Geographic Information Systems (GIS) Services
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 176
Facilities Management Services
The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings and 640,000 square feet of parking decks. Beyond annual operating maintenance, these 31 facilities require capital maintenance and improvements to ensure they meet and exceed their
useful life and provide safe and clean environments for use by Village residents and staff.
Annually, the Village Board reviews and approves a five-year facilities capital improvement plan to ensure that Village facilities are properly maintained. Facility capital expenditures are budgeted in the Facilities Repair and Replacement Fund (FRRF) and are considered to be significant and non-routine in regards to construction and on-going replacement/repair costs.
2021 Accomplishments
Substantially completed a new exterior repair project at the West Lake Reservoir Pump Station which included a new roofing system, brick tuck-pointing, and various interior improvements
Completed and installed a new apparatus trench and flooring system at Fire Station 14
Completed the Municipal Center valve replacement project which installed isolation valves
in the HVAC system to allow for easier maintenance
Awarded a contract and received specifications for the North and South parking deck mid-life rehabilitation project (construction to be funded by Glen TIF cash reserves)
After absorbing the facilities division in 2021 the PW supervisors and field inspectors have
taken over contract management and facilities works orders
Expenditure Analysis
Contractual expenditures are decreasing in 2022 from the 2021 projection due to a new facilities-based needs assessment and repair strategy; the results are from the recently modified FRRF funding model
Contractual projects scheduled for 2022 include Fire Station 13 repairs, Laramie Pump Station interior improvements, Municipal Center radio room cooling, and the mid-life rehabilitation project for the North and South parking decks
Commodities include electricity and natural gas which can fluctuate with the price of fuel and weather
Interfund charges decreased in order to fund future repair work in subsequent years based on upcoming projects and the modified FRRF model
Village of Glenview Adopted 2022 Budget 177
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 476,912 - - -
Contractual 937,645 2,864,663 2,846,338 2,311,933
Commodities 477,848 549,155 528,550 543,175
Other Charges 1,349 1,000 - -
Capital Outlay 87,155 25,000 24,874 25,000
Total Operating Expenditures 1,980,910 3,439,818 3,399,762 2,880,108
Other Expenditures
Interfund Charges 649,244 1,073,142 1,073,142 764,511
Total Other Expenditures 649,244 1,073,142 1,073,142 764,511
Total Expenditures 2,630,153 4,512,960 4,472,904 3,644,619
Funding Sources
Corporate Fund 1,148,209 849,792 825,087 941,495
Special Tax Allocation Fund 75,257 90,000 292,234 -
Glenview Water Fund 640,854 961,916 956,731 681,934
Glenview Sanitary Fund 90,238 45,807 41,907 66,483
Wholesale Water Fund 15,223 20,244 15,744 17,123
Commuter Parking Fund 311,321 292,733 283,733 263,645
Facility Repair and Replacement Fund 349,051 2,252,468 2,057,468 1,673,939
Total Funds Sources 2,630,153 4,512,960 4,472,904 3,644,619
Personnel Budget by Position
Full Time Positions
Facilities Technician 1.00 1.00 1.00 -
Facilities Manager 1.00 1.00 1.00 -
Lead Facilities Technician 1.00 1.00 1.00 -
Customer Service Representative I 0.38 0.38 0.38 -
Total Full Time 3.38 3.38 3.38 -
Part Time Positions
Part Time Seasonal Intern 0.25 0.25 0.25 0.25
Total Part Time 0.25 0.25 0.25 0.25
Full Time Equivalents 3.63 3.63 3.63 0.25
Facilities Management Services
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 178
Streets and Forestry Services
The Public Works Department is responsible for pothole patching, street sign maintenance, street sweeping, snow plowing, street lighting maintenance, traffic signal maintenance, concrete/sidewalk repair and maintenance, parkway tree removals and plantings, and brush pick
up. The Department also responds directly to resident requests as well as manages a preventative maintenance schedule for a number of contracts. 2021 Accomplishments
Right-sized the Village’s tree program and increased its budget by $70,600 (23.7%) and continued the six-year cycle (2021 is Year 2) for the Village-wide tree program including
trimming, removal and condition survey
Hosted four volunteer workdays and/or educational events focused on litter cleanup, brush removal and native plant installations
Received the Tree City USA award for the 36th consecutive year
Rebid one sidewalk snow removal contract and awarded one additional section to two
current contractors in order to improve service delivery
Completed Year 2 of outsourced pavement patching building on the department’s hybrid service delivery model
Expenditure Analysis
Contractual expenses include snow & ice maintenance and landscaping services
Commodity expenditures include an increase in salt purchases
Capital outlay expenditures include parkway tree planting and streetlight maintenance associated with the closure of the Glen TIF have increased from the 2021 projection to the 2022 budget
Personnel costs for 1 FTE moved from the Public Works Department to the Community
Development Department
Village of Glenview Adopted 2022 Budget 179
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 126,176 126,645 130,072 -
Contractual 3,379,623 3,563,044 3,449,793 3,526,069
Commodities 963,282 1,067,718 1,039,173 1,161,003
Capital Outlay 58,114 80,000 80,000 710,000
Total Operating Expenditures 4,527,195 4,837,407 4,699,038 5,397,072
Other Expenditures
Interfund Charges 22,636 21,813 21,813 16,696
Total Other Expenditures 22,636 21,813 21,813 16,696
Total Expenditures 4,549,831 4,859,220 4,720,851 5,413,768
Funding Sources
Corporate Fund 3,562,922 3,778,165 3,666,666 4,621,779
Special Tax Allocation Fund 829,999 914,991 896,174 602,500
Commuter Parking Fund 156,910 166,064 158,011 189,489
Total Funds Sources 4,549,831 4,859,220 4,720,851 5,413,768
Personnel Budget by Position
Full Time Positions
Superintendent 0.30 0.30 0.30 0.29
Natural Resource Manager 1.00 1.00 1.00 1.00
Supervisor 1.80 1.80 1.50 1.45
Field Inspector 0.60 0.60 0.60 0.58
Maintenance Equipment Operator 5.40 5.40 5.70 5.51
Total Full Time 9.10 9.10 9.10 8.83
Part Time Positions
Natural Resource Seasonals 0.50 0.50 0.50 1.74
Total Part Time 0.50 0.50 0.50 1.74
Total Full Time Equivalents 9.60 9.60 9.60 10.57
*
Streets and Forestry Services*
Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice
Maintenance, and Glen Maintenance
Fiscal Year 2021
29% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment
Operators are budgeted in Streets and Forestry
Village of Glenview Adopted 2022 Budget 180
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 610,991 679,209 623,040 679,223
Commodities 507,362 558,089 549,389 561,773
Total Operating Expenditures 1,118,353 1,237,298 1,172,429 1,240,996
Other Expenditures
Interfund Charges 16,817 15,654 15,654 16,696
Total Other Expenditures 16,817 15,654 15,654 16,696
Total Expenditures 1,135,170 1,252,952 1,188,083 1,257,692
Funding Sources
Corporate Fund 1,072,428 1,189,136 1,126,320 1,187,028
Commuter Parking Fund 62,741 63,816 61,763 70,664
Total Funds Sources 1,135,170 1,252,952 1,188,083 1,257,692
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 485,190 497,215 497,215 944,559
Commodities 39,029 48,469 48,300 79,880
Capital Outlay 58,114 80,000 80,000 120,000
Total Operating Expenditures 582,333 625,684 625,515 1,144,439
Total Expenditures 582,333 625,684 625,515 1,144,439
Funding Sources
Corporate Fund 574,797 609,832 609,663 1,127,940
Commuter Parking Fund 7,536 15,852 15,852 16,499
Total Funds Sources 582,333 625,684 625,515 1,144,439
Fiscal Year 2020
Fiscal Year 2021
Street Maintenance
Forestry and Grounds
Village of Glenview Adopted 2022 Budget 181
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 538,349 572,983 572,983 601,827
Commodities 48,952 52,000 52,000 64,000
Total Operating Expenditures 587,301 624,983 624,983 665,827
Total Expenditures 587,301 624,983 624,983 665,827
Funding Sources
Corporate Fund 587,301 624,983 624,983 665,827
Total Funds Sources 587,301 624,983 624,983 665,827
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 126,176 126,645 130,072 -
Contractual 395,363 453,387 453,471 -
Commodities 6,842 13,000 10,672 12,500
Capital Outlay - - - 590,000
Total Operating Expenditures 528,380 593,032 594,215 602,500
Other Expenditures
Interfund Charges 5,819 6,159 6,159 -
Total Other Expenditures 5,819 6,159 6,159 -
Total Expenditures 534,199 599,191 600,374 602,500
Funding Sources
Special Tax Allocation Fund 534,199 599,191 600,374 602,500
Total Funds Sources 534,199 599,191 600,374 602,500
Fiscal Year 2020
Fiscal Year 2020
Refuse and Recycling
The Glen Maintenance
Village of Glenview Adopted 2022 Budget 182
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 1,349,730 1,360,250 1,303,084 1,300,460
Commodities 361,098 396,160 378,812 442,850
Total Operating Expenditures 1,710,828 1,756,410 1,681,896 1,743,310
Total Expenditures 1,710,828 1,756,410 1,681,896 1,743,310
Funding Sources
Corporate Fund 1,328,396 1,354,214 1,305,700 1,640,984
Special Tax Allocation Fund 295,800 315,800 295,800 -
Commuter Parking Fund 86,633 86,396 80,396 102,326
Total Funds Sources 1,710,828 1,756,410 1,681,896 1,743,310
Fiscal Year 2020
Snow and Ice Maintenance
Village of Glenview Adopted 2022 Budget 183
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Village of Glenview Adopted 2022 Budget 184
Water and Sewer Services
The Public Works Department maintains and manages the Village’s potable (drinking) water supply and maintains water and sewer infrastructure. This includes repair of water main breaks, hydrant flushing, hydrant painting, meter installations and replacements, valve exercising, pump
house management, and sewer televising, and sewer cleaning.
2021 Accomplishments
Managed the repair of 86 water main breaks utilizing either in-house staff or contractors
Processed 1,112 water meter service calls including meter tests, final reads, repairs and replacements as well as new installations
Cleaned 322,551 linear feet of sanitary sewer and 4,862 linear feet of storm sewer
Televised 140,846 linear feet of sanitary sewer and 28,175 linear feet of storm sewer
Expenditure Analysis
Contractual expenses decreased slightly due to water distribution costs being re-allocated to wholesale water customers
Commodity expenses increased in 2022 due to the continued implementation of systematic
programs for concrete and asphalt repairs combined with increased water treatment chemicals for the potable water system. Commodities include temporary and permanent asphalt patch and concrete for water and sewer main breaks, limestone, water parts and operational supplies
Village of Glenview Adopted 2022 Budget 185
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 5,801,263 6,378,139 6,218,497 6,032,808
Commodities 534,502 638,587 565,587 584,293
Other Charges - - - -
Capital Outlay - - - -
Total Operating Expenditures 6,335,766 7,016,726 6,784,084 6,617,101
Total Expenditures 6,335,766 7,016,726 6,784,084 6,617,101
Funding Sources
Glenview Water Fund 5,091,932 5,483,842 5,272,386 5,172,957
Glenview Sanitary Fund 132,450 356,018 356,018 336,675
Wholesale Water Fund 1,111,383 1,176,866 1,155,680 1,107,469
Total Funds Sources 6,335,766 7,016,726 6,784,084 6,617,101
Personnel Budget by Position
Full Time Positions
Superintendent 0.70 0.70 0.70 0.71
Supervisor 4.20 4.20 3.50 3.55
Field Inspector 1.40 1.40 1.40 1.42
Maintenance Equipment Operator 12.60 12.60 13.30 13.49
Total Full Time 18.90 18.90 18.90 19.17
Part Time Positions
Natural Resource Seasonals - - - 4.26
Total Part Time - - - 4.26
Total Full Time Equivalents 18.90 18.90 18.90 23.43
*
Water and Sewer Services*
Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer
Fiscal Year 2021
71% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment
Operators are budgeted in Water and Sewer in 2022. 70% were budgeted in 2021
Village of Glenview Adopted 2022 Budget 186
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 35,415 19,800 19,900 18,788
Commodities 20,597 32,000 32,000 24,512
Total Operating Expenditures 56,012 51,800 51,900 43,300
Total Expenditures 56,012 51,800 51,900 43,300
Funding Sources
Glenview Water Fund 55,399 51,100 51,100 42,500
Wholesale Water Fund 613 700 800 800
Total Funds Sources 56,012 51,800 51,900 43,300
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 512,284 588,160 588,960 686,899
Commodities 428,543 498,627 425,627 441,837
Total Operating Expenditures 940,827 1,086,787 1,014,587 1,128,736
Total Expenditures 940,827 1,086,787 1,014,587 1,128,736
Funding Sources
Glenview Water Fund 940,827 1,086,787 1,014,587 1,128,736
Total Funds Sources 940,827 1,086,787 1,014,587 1,128,736
Pump Stations
Water Distribution
Fiscal Year 2021
Fiscal Year 2020
Village of Glenview Adopted 2022 Budget 187
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 5,167,651 5,467,371 5,306,829 5,053,640
Commodities 38,826 54,750 54,750 54,750
Total Operating Expenditures 5,206,477 5,522,121 5,361,579 5,108,390
Total Expenditures 5,206,477 5,522,121 5,361,579 5,108,390
Funding Sources
Glenview Water Fund 4,095,706 4,345,955 4,206,699 4,001,721
Wholesale Water Fund 1,110,770 1,176,166 1,154,880 1,106,669
Total Funds Sources 5,206,477 5,522,121 5,361,579 5,108,390
*98% of the FY 2021 Budget for Contractual expenditures is for the purchase of water.
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 85,913 302,808 302,808 273,481
Commodities 46,537 53,210 53,210 63,194
Total Operating Expenditures 132,450 356,018 356,018 336,675
Total Expenditures 132,450 356,018 356,018 336,675
Funding Sources
Glenview Sanitary Fund 132,450 356,018 356,018 336,675
Total Funds Sources 132,450 356,018 356,018 336,675
Fiscal Year 2020
Supply and Metering
Sanitary Sewer System
Fiscal Year 2020
Village of Glenview Adopted 2022 Budget 188
Fleet Services
The Fleet Services Division of the Public Works Department is responsible for all preventative maintenance and repair activities for the Village’s vehicles and equipment. Proper preventative maintenance is necessary to ensure that all vehicles and equipment meet their full useful life
expectancy. The Division utilizes a hybrid-model balancing contractor repairs with in-house staff. 2021 Accomplishments
Installed all snowplows, calibrated all salt spreaders and had all plow trucks ready to go by October 31, 2021, in advance of the 2021-2022 snow season
Sold 7 surplus vehicles and a trailer at a municipal auction generating funds for the Capital
Equipment Replacement Fund (CERF)
Purchased and took delivery of one new sewer truck used for core business services
Completed all annual garage safety inspections, fuel tank inspections, and vehicle safety inspections (performed by Safety Lane)
Expenditure Analysis
The 2022 budget is higher than the 2021 projections due to commodity and contractual purchases returning to pre-COVID-19 levels (fuel, commodities, and professional services)
Village of Glenview Adopted 2022 Budget 189
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 438,534 437,454 451,346 442,192
Contractual 320,877 365,355 300,355 340,355
Commodities 387,435 551,625 505,000 531,625
Other Charges 1,370 3,500 2,500 2,500
Total Operating Expenditures 1,148,215 1,357,934 1,259,201 1,316,672
Other Expenditures
Interfund Charges 72,718 72,498 72,498 87,565
Total Other Expenditures 72,718 72,498 72,498 87,565
Total Expenditures 1,220,933 1,430,432 1,331,699 1,404,237
Funding Sources
Municipal Equipment Replacement Fund 1,220,933 1,430,432 1,331,699 1,404,237
Total Funds Sources 1,220,933 1,430,432 1,331,699 1,404,237
Personnel Budget by Position
Full Time Positions
Supervisor 1.00 1.00 1.00 1.00
Mechanic 2.00 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00 3.00
Part Time Positions
NA - - - -
Total Part Time - - - -
Total Full Time Equivalents 3.00 3.00 3.00 3.00
Fleet Services Division
Fleet Services
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 190
PoliceOperations
Police Pension
Village of Glenview Adopted 2022 Budget 191
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 15,716,787 15,867,901 16,377,495 16,783,432
Contractual 747,947 770,329 763,577 873,731
Commodities 124,613 139,778 137,675 136,690
Other Charges 3,552,114 3,867,738 3,867,944 4,036,486
Capital Outlay - 19,890 8,000 10,000
Total Operating Expenditures 20,141,461 20,665,636 21,154,691 21,840,339
Other Expenditures
Interfund Charges 347,438 382,735 382,735 485,524
Total Other Expenditures 347,438 382,735 382,735 485,524
Total Expenditures 20,488,898 21,048,371 21,537,426 22,325,863
Funding Sources
Corporate Fund 14,680,334 15,172,886 15,469,867 16,011,738
Police Special Fund - 19,890 8,000 10,000
Commuter Parking Fund 19,344 18,910 19,361 20,204
Police Pension Fund 5,789,220 5,836,685 6,040,198 6,283,921
Total Funds Sources 20,488,898 21,048,371 21,537,426 22,325,863
Personnel Budget by Division
Full Time Positions
Police Services 75.00 75.00 75.00 75.00
Total Full Time 75.00 75.00 75.00 75.00
Part Time Positions
NA- - - -
Total Part Time - - - -
Total Full Time Equivalents 75.00 75.00 75.00 75.00
Police Department Summary
Police Operations, Special, and Pension
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 192
Police Operations
The Glenview Police Department provides quality law enforcement services to residents and
businesses that promotes a safe and secure environment and fosters a strong sense of security. The
Police Department services include crime investigations, juvenile crime investigations, patrol
operations, traffic and parking enforcement, and crime prevention education.
2021 Accomplishments
Applied for and received $36,036 in Illinois Department of Transportation (IDOT) Grant
monies used for national holiday safety awareness campaigns and DUI enforcements
conducted by the Traffic Unit. The Traffic Unit participated in all IDOT 2021 enforcement
campaigns that included occupant protection (seatbelt) enforcements, impaired driving,
distracted driving, and speeding
Recognized by the Illinois Association of Chiefs of Police (ILACP) and the Illinois Law
Enforcement Accreditation Program (ILEAP) certifying the Glenview Police met the
federal Use of Force eligibility requirements set forth by the U.S. Department of Justice
for discretionary federal grants
Police staff were issued new modernized rifle caliber ballistic vests in 2021. The new vests
have the capability of handling rifle caliber rounds and incorporate mounting for body-
worn cameras
Transitioned to the newly implemented Brazos P-Ticketing System, an electronic local
ordinance citation system with an auto-entry feature
Transitioned to a complete computer-based Field Training Officer reporting system. The
FTO-360 and San Jose model - Field Training Evaluations Program (FTEP) operate
together and provides more narrative, a grading system, and additional training steps for
the officers in the Field Training Program
Expenditure Analysis
Personnel expenditures assume full staffing in 2022 while the 2021 projection is lower due
to unplanned retirements occurring throughout the year in 2021
Other Charges include the Village’s pension contribution which is based on the actuarially
determined contribution
Village of Glenview Adopted 2022 Budget 193
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 10,124,570 10,208,001 10,525,721 10,706,777
Contractual 550,944 593,544 575,153 666,465
Commodities 124,613 139,778 137,675 136,690
Other Charges 3,552,114 3,867,738 3,867,944 4,036,486
Capital Outlay - 19,890 8,000 10,000
Total Operating Expenditures 14,352,240 14,828,951 15,114,493 15,556,418
Other Expenditures
Interfund Charges 347,438 382,735 382,735 485,524
Capital Projects - - - -
Special Service Areas - - - -
Transfer Out - - - -
Total Other Expenditures 347,438 382,735 382,735 485,524
Total Expenditures 14,699,678 15,211,686 15,497,228 16,041,942
Funding Sources
Corporate Fund 14,680,334 15,172,886 15,469,867 16,011,738
Police Special Fund - 19,890 8,000 10,000
Commuter Parking Fund 19,344 18,910 19,361 20,204
Total Funding Sources 14,699,678 15,211,686 15,497,228 16,041,942
Personnel Budget by Position
Full Time Positions
Chief of Police 1.00 1.00 1.00 1.00
Deputy Chief of Police 2.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Commander 4.00 4.00 4.00 4.00
Sergeant 12.00 12.00 11.00 11.00
Police Officer 52.00 52.00 53.00 53.00
Property/Evidence Officer 1.00 1.00 1.00 1.00
Public Service Officer 1.00 2.00 2.00 2.00
Social Worker 1.00 1.00 1.00 1.00
Total Full Time 75.00 75.00 75.00 75.00
Part Time Positions
Police Officer - - - -
Total Part Time - - - -
Total Full Time Equivalents 75.00 75.00 75.00 75.00
Police Operations
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 194
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,592,217 5,659,900 5,851,774 6,076,655
Contractual 197,003 176,785 188,424 207,266
Total Operating Expenditures 5,789,220 5,836,685 6,040,198 6,283,921
Total Expenditures 5,789,220 5,836,685 6,040,198 6,283,921
Funding Sources
Police Pension Fund 5,789,220 5,836,685 6,040,198 6,283,921
Total Funds Sources 5,789,220 5,836,685 6,040,198 6,283,921
Police Pension
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 195
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Village of Glenview Adopted 2022 Budget 196
Operations
Firefighters'
Pension
Village of Glenview Adopted 2022 Budget 197
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 19,783,698 19,138,249 20,535,448 20,574,151
Contractual 540,853 568,864 686,257 851,502
Commodities 502,866 394,366 435,077 486,699
Other Charges 5,152,683 5,865,643 5,913,794 5,965,068
Total Operating Expenditures 25,980,099 25,967,122 27,570,576 27,905,420
Other Expenditures
Interfund Charges 1,171,691 1,254,282 1,254,282 1,237,355
Total Other Expenditures 1,171,691 1,254,282 1,254,282 1,237,355
Total Expenditures 27,151,790 27,221,404 28,824,858 29,142,775
Funding Sources
Corporate Fund 19,639,091 19,731,070 20,744,743 20,748,644
Foreign Fire Fund 182,623 114,143 115,164 138,710
Firefighters' Pension Fund 7,330,076 7,376,191 7,964,951 8,255,421
Total Funds Sources 27,151,790 27,221,404 28,824,858 29,142,775
Personnel Budget by Division
Full Time Positions
Fire Services 81.00 81.00 82.00 85.00
Total Full Time 81.00 81.00 82.00 85.00
Part Time Positions
NA - - - -
Total Part Time - - - -
Total Full Time Equivalents 81.00 81.00 82.00 85.00
Fire Department Summary
Fire Operations, Foreign Fire, and Pension
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 198
Fire Operations
The Glenview Fire Department provides high quality fire suppression and emergency medical services to residents and businesses residing in the Village of Glenview, Village of Golf, and unincorporated areas of Cook County located within the Glenbrook Fire Protection District. Fire Department services include emergency medical, which provides rapid advanced life support
response to emergency medical incidents; fire suppression and rescue, which responds to and
mitigates a broad range of emergency situations including fires, vehicle extrications, hazardous materials incidents, above and below ground rescues, water and ice rescues, and miscellaneous hazard investigations. The department also provides a wide range of public education programs and services to educate and promote fire safety in the community. Fire department administrative
responsibilities include managing the department’s financial matters, budget requests, budget
compliance, short and long term goal development, relations with public and private entities, as well as personnel matters including, staffing, discipline, and labor relations. 2021 Accomplishments
Implemented new electronic patient care reporting software in accordance with Lutheran General Hospital guidelines
Implementation of electronic staffing software which has been integrated with payroll Expenditure Analysis
Personnel expenditures are increasing due to the hiring of 4 additional personnel
Other charges include the Village’s contribution to fire pensions which are transferred to the Firefighter’s Pension Fund. The 2021 projected pension contribution is $5,785,405 and
the 2022 budget is $5,869,323
Village of Glenview Adopted 2022 Budget 199
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 12,718,157 12,019,180 12,872,782 12,651,244
Contractual 276,318 311,742 383,972 518,988
Commodities 502,866 394,366 435,077 486,699
Other Charges 5,152,683 5,865,643 5,913,794 5,965,068
Capital Outlay - - - 28,000
Total Operating Expenditures 18,650,023 18,590,931 19,605,625 19,649,999
Other Expenditures
Interfund Charges 1,171,691 1,254,282 1,254,282 1,237,355
Total Other Expenditures 1,171,691 1,254,282 1,254,282 1,237,355
Total Expenditures 19,821,714 19,845,213 20,859,907 20,887,354
Funding Sources
Corporate Fund 19,639,091 19,731,070 20,744,743 20,748,644
Foreign Fire Fund 182,623 114,143 115,164 138,710
Total Funds Sources 19,821,714 19,845,213 20,859,907 20,887,354
Personnel Budget by Position
Full Time Positions
Fire Chief 1.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Fire Battalion Chief 4.00 3.00 1.00 4.00
Fire Captain 3.00 3.00 3.00 3.00
Fire Lieutenant 12.00 12.00 12.00 12.00
Firefighter/Paramedic 56.00 57.00 51.00 51.00
Firefighter 3.00 3.00 12.00 12.00
Total Full Time 81.00 81.00 82.00 85.00
Part Time Positions
NA - - - -
Total Part Time - - - -
Total Full Time Equivalents 81.00 81.00 82.00 85.00
Fire Operations
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 200
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 7,065,541 7,119,069 7,662,666 7,922,907
Contractual 264,535 257,122 302,285 332,514
Total Operating Expenditures 7,330,076 7,376,191 7,964,951 8,255,421
Total Expenditures 7,330,076 7,376,191 7,964,951 8,255,421
Funding Sources
Firefighters' Pension Fund 7,330,076 7,376,191 7,964,951 8,255,421
Total Funds Sources 7,330,076 7,376,191 7,964,951 8,255,421
Fire Pension
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 201
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Village of Glenview Adopted 2022 Budget 202
Community Development Administration
Inspectional Services
Planning
Engineering & Capital Projects
Special Service Areas
Village of Glenview Adopted 2022 Budget 203
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 2,145,325 2,149,450 2,322,380 2,236,708
Contractual 1,418,119 1,686,046 2,137,138 2,777,294
Commodities 3,658 9,655 11,323 10,704
Other Charges 388,165 1,398,284 1,396,007 1,459,616
Capital Outlay 161,382 - - -
Total Operating Expenditures 4,116,649 5,243,435 5,866,848 6,484,322
Other Expenditures
Interfund Charges 32,458 44,582 44,582 37,245
Capital Projects 15,894,092 21,581,148 16,320,843 34,268,814
Depreciation 2,110,115 - - -
Transfer Out 114,338 109,328 109,328 133,081
Total Other Expenditures 18,151,003 21,735,058 16,474,753 34,439,140
Total Expenditures 22,267,653 26,978,493 22,341,601 40,923,462
Funding Sources
Corporate Fund 3,306,415 3,526,941 4,189,958 4,829,842
Special Tax Allocation Fund 127,415 165,408 128,381 -
Glenview Water Fund 3,955,561 6,883,453 5,858,296 10,017,867
Glenview Sanitary Fund 1,194,075 2,063,918 1,722,269 2,050,691
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 92,392 - - -
Special Service Area Bond Fund 358,091 331,229 338,995 323,526
Capital Projects Fund 8,894,836 11,387,442 7,765,702 20,793,645
Glen Capital Projects - - - -
Motor Fuel Tax Fund 4,276,053 2,620,102 2,338,000 2,907,891
Total Funds Sources 22,267,653 26,978,493 22,341,601 40,923,462
Personnel Budget by Division
Full Time Positions
Administration 1.75 1.75 2.75 2.75
Inspectional Services 6.00 6.00 5.00 5.00
Planning 3.30 3.30 3.30 3.27
Engineering & Capital Projects 2.00 3.00 2.00 2.00
Total Full Time 13.05 14.05 13.05 13.02
Part Time Positions
Administration 0.47 0.47 - -
Inspectional Services 2.25 2.25 2.25 3.00
Total Part Time 2.72 2.72 2.25 3.00
Total Full Time Equivalents 15.77 16.77 15.30 16.02
Community Development Department
Administration, Inspectional Services, Planning, Engineering, Capital Projects and
Special Service Areas
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 204
Administration
The Administration division of the Community Development Department supports the day-to-day operations. This division includes the Director, Administrative Coordinator and Management Analyst and oversight of any Department-wide operations.
2021 Accomplishments
Successful oversight of Community Development activities which includes the Village’s Traffic Committee, numerous special projects and development approvals, updates to Village codes and creation of FY2022 CIP
Expenditure Analysis
Personnel increased with the addition of a FT Administrative Coordinator and redirection
of salaries from the closing of the Glen TIF
Contractual expenditures increased in 2021 due to restaurant business support, development advisor assistance, communications support and study of high-speed rail
Contractual expenditures decreased in 2022 due to the Economic Development and Downtown Strategic Plans and the amendments to the Downtown Development (D-D)
Code being completed in 2021, which were replaced with funding for implementation of the Economic Development Strategic Plan implementation initiatives and streetscape improvements to The Glen Town Center and Downtown Districts
Commodities include funding for general office supplies
Other Charges include funding for trainings which are returning to pre-COVID level
Interfund Charges include the insurance and risk liability for the Special Tax Allocation Fund Coordinator and redirection of CERF from the closing of the Glen TIF
Village of Glenview Adopted 2022 Budget 205
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 383,889 333,149 329,669 527,534
Contractual 166,741 169,512 623,459 379,607
Commodities - 750 2,418 4,350
Other Charges 1,880 9,053 7,200 28,606
Total Operating Expenditures 582,450 512,464 962,746 940,097
Other Expenditures
Interfund Charges 19,415 19,322 19,322 14,373
Total Other Expenditures 19,415 19,322 19,322 14,373
Total Expenditures 601,865 531,786 982,068 954,470
Funding Sources
Corporate Fund 447,186 304,408 812,523 866,450
Special Tax Allocation Fund 97,085 135,699 98,619 -
Glenview Water Fund 39,336 69,128 51,198 65,841
Glenview Sanitary Fund 18,257 22,551 19,728 22,178
Total Funds Sources 601,865 531,786 982,068 954,470
Personnel Budget by Position
Full Time Positions
Director 1.00 1.00 1.00 1.00
Administrative Coordinator - - 1.00 1.00
Management Analyst I 0.75 0.75 0.75 0.75
Total Full Time 1.75 1.75 2.75 2.75
Part Time Positions
Administrative Intern 0.47 0.47 - -
Total Part Time 0.47 0.47 - -
Total Full Time Equivalents 2.22 2.22 2.75 2.75
Administration
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 206
Inspectional Services
The Inspectional Services Division of the Community Development Department enforces Glenview’s building, health, fire, property maintenance and zoning codes. It reviews, approves, inspects, and issues permits for all construction throughout the Village. Inspectional Services staff
also follows up on violations and complaints and performs all health inspections.
2021 Accomplishments
Preparations were made to introduce a new permitting and inspection software for 2022
Through staffing adjustments customer service enhancements were created to lessen the amount of reviews necessary to obtain a permit
The Development Center processed the issuance of 691 “same-day” permits while the
customer was waiting, and 1131 permits were processed within 1 business day.
Inspectional Services issued 4,006 permits and performed over 10,024 inspections in 2021 Expenditure Analysis
Personnel expenditures will be reduced through the retirement of several positions and
partially offset through amended contracts
Contractual expenditures are budgeted based on a normal workload; if additional resources are needed for special projects or situations, additional funding would be requested, which would be offset with additional permit revenue
Commodities include funding for safety shoes and training materials and equipment
Interfund Charges include funding for maintenance and repair of vehicles and reserving for
their future replacement
Village of Glenview Adopted 2022 Budget 207
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 1,031,006 1,063,576 1,226,465 929,286
Contractual 459,597 570,586 568,586 696,723
Commodities 3,658 7,225 7,225 5,264
Total Operating Expenditures 1,494,261 1,641,387 1,802,276 1,631,273
Other Expenditures
Interfund Charges 10,534 18,622 18,622 17,447
Total Other Expenditures 10,534 18,622 18,622 17,447
Total Expenditures 1,504,795 1,660,009 1,820,898 1,648,720
Funding Sources
Corporate Fund 1,490,767 1,645,776 1,796,893 1,641,260
Glenview Water Fund 14,028 14,233 24,005 7,460
Total Funds Sources 1,504,795 1,660,009 1,820,898 1,648,720
Personnel Budget by Position
Full Time Positions
Inspector 1.00 1.00 1.00 1.00
Sanitarian 2.00 2.00 1.00 1.00
Plan Review Manager 1.00 1.00 - -
Plan Examiner - - 1.00 1.00
Development Center Manager 1.00 1.00 1.00 1.00
Inspectional Services Manager 1.00 1.00 1.00 1.00
Total Full Time 6.00 6.00 5.00 5.00
Part Time Positions
Customer Service Representative 1.00 1.00 1.00 1.50
Inspector 1.25 1.25 1.25 1.50
Total Part Time 2.25 2.25 2.25 3.00
Total Full Time Equivalents 8.25 8.25 7.25 8.00
Inspectional Services
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 208
Planning
The Planning Division of the Community Development Department leads the economic development of the Village and reviews proposed land uses and development projects to ensure compatibility with the Village’s Comprehensive Plan and ordinance requirements. The Division
implements major planning initiatives such as corridor and special area studies, supports property
owners in their marketing and/or redevelopment efforts, and processes petitions for annexations, rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits. 2021 Accomplishments
The development review process of the Plan Commission, Appearance Commission and
Zoning Board of Appeals was consolidated into the Development Review and Development
Adjustments Commissions
Staff coordinated the reviews of 67 Appearance Commission cases, 20 Plan Commission cases and 19 Zoning Board of Appeals cases
Staff coordinated the reviews of 7 New Development Commission cases and 86
Development Adjustments Commission cases.
Major projects included the review of the retail development at the former Hart site, amendments to the Downtown Development District and Industrial District regulations, the review of new Design Guidelines and the redevelopment of an office building into a self-storage facility and other similar types of developments
Expenditure Analysis
Contractual expenditures include a one-time sign code updates, Plan for Nature updates, and a Tree Assistance Planting program, and funding for third-party consultants for traffic and fiscal impact studies (typically reimbursable by developers).
Other Charges include funding for various commission minute taking as well as Commission training and memberships
Village of Glenview Adopted 2022 Budget 209
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 379,788 442,449 452,716 463,639
Contractual 250,206 364,503 363,648 929,028
Commodities - 1,500 1,500 750
Other Charges 12,200 19,990 11,800 20,090
Total Operating Expenditures 642,194 828,442 829,664 1,413,507
Total Expenditures 642,194 828,442 829,664 1,413,507
Funding Sources
Corporate Fund 642,194 828,442 829,664 1,413,507
Total Funds Sources 642,194 828,442 829,664 1,413,507
Personnel Budget by Position
Full Time Positions
Deputy Director of Comm. Dev.1.00 1.00 1.00 1.00
Special Projects Manager 0.30 0.30 0.30 0.27
Planner II 2.00 2.00 2.00 2.00
Total Full Time 3.30 3.30 3.30 3.27
Part Time Positions
Administrative Secretary - - - -
Part Time Seasonal Intern - - - -
Total Part Time - - - -
Full Time Equivalents 3.30 3.30 3.30 3.27
Planning
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 210
Engineering & Capital Projects
The Engineering Division of the Community Development Department is responsible for developing the Village’s Capital Improvement Program (CIP), which includes the planning and funding for the capital maintenance of the Village’s core infrastructure including roadways,
potable water mains, sanitary and storm sewers along with other components. Annually the Village Board reviews and approves a five-year CIP to ensure these critical components of the Village’s public infrastructure are adequately maintained. As part of this annual review, the Village hosts various public workshops to ensure that the public has an open forum for input on the five-year plan. Additionally, the division provides engineering services (plan review,
inspections and drainage complaints) for all private projects. 2021 Accomplishments
Coordinated the 5-year CIP process which includes the allocation of funds for resurfacing
and reconstruction of roadways, and the replacement or addition of infrastructure (storm water, sanitary, water)
$21 million was dedicated to CIP projects constructed in 2021
Major infrastructure projects that were bid and constructed include Pleasant Lane reconstruction, Glenview Road and River Road watermain improvements and Pine Street Riverbank Stabilization project
Successfully managed the regulatory engineering function for local private projects Expenditure Analysis
Contractual expenditures supplied by the staff of Baxter and Woodman, which include plan review for permits, and design and project management associated with CIP projects,
increased with the additional services to provide grant and CIP assistance. Contractual
expenditures also include funding for dues and memberships, and mailing costs associated with major infrastructure projects
Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement
Details of the 2022 Capital Projects can be found in Capital Spending and Debt
Management section
Village of Glenview Adopted 2022 Budget 211
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 350,642 310,276 313,530 316,250
Contractual 541,575 581,445 581,445 771,936
Commodities - 180 180 340
Other Charges 130,332 1,147,340 1,147,340 1,220,475
Capital Outlay 131,442 - - -
Total Operating Expenditures 1,153,991 2,039,241 2,042,495 2,309,001
Other Expenditures
Interfund Charges 2,510 6,638 6,638 5,425
Capital Projects 15,894,092 21,581,148 16,320,843 34,268,814
Depreciation 2,110,115 - - -
Total Other Expenditures 18,006,717 21,587,786 16,327,481 34,274,239
Total Expenditures 19,160,708 23,627,027 18,369,976 36,583,240
Funding Sources
Corporate Fund 726,268 748,315 750,878 908,625
Special Tax Allocation Fund 30,330 29,709 29,762 -
Glenview Water Fund 3,902,197 6,800,092 5,783,093 9,944,566
Glenview Sanitary Fund 1,175,818 2,041,367 1,702,541 2,028,513
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 92,392 - - -
Capital Projects Fund 8,894,836 11,387,442 7,765,702 20,793,645
Motor Fuel Tax Fund 4,276,053 2,620,102 2,338,000 2,907,891
Total Funds Sources 19,160,708 23,627,027 18,369,976 36,583,240
Personnel Budget by Position
Full Time Positions
Engineering Division Manager 1.00 1.00 1.00 1.00
Project Manager/CIP Coordinator 1.00 1.00 1.00 1.00
Total Full Time 2.00 3.00 2.00 2.00
Full Time Equivalents 2.00 3.00 2.00 2.00
Engineering & Capital Projects
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 212
Special Service Areas
By State Statute, Special Service Area (SSA) financing is an available funding mechanism for residents to voluntarily fund (by a voting process) infrastructure improvements and repay the costs, plus interest, as part of their property tax bill over a period of time. The Village offers 10 or 20
years (as determined by a majority vote of the property owners) at the current Village borrowing rate at the time of the project. The Village has worked with various neighborhoods and has established many SSAs to build new infrastructure, including stormwater sewers, sanitary sewers, watermains and curb & gutter, in areas that were developed without that infrastructure. The ability to establish new SSAs has been a successful tool for the infrastructure cost to be covered directly
by those who receive the benefits. As part of the SSA setup, a boundary is established by Ordinance that is filed and recorded with Cook County. SSAs have very specific benefitting parcels that are included within the SSA boundary. After project completion, the final costs are recouped annually with each property
paying their proportionate share of the repayment costs based on their Equalized Assessed Value (“EAV”) percentage share of the total EAV of the SSA. The SSA projects are engineered, competitively bid, and constructed under the supervision of the Village. The process is initiated by a petition, followed by development of conceptual plans and
cost estimates which are provided to the property owners. A formal ballot is conducted in which a 2/3 majority of the property owners must indicate approval for the process to continue. A failure of the ballot enacts a minimum four-year moratorium for re-consideration of the Special Service Area improvement.
Expenditure Analysis
Other Charges are made up of debt service payments
Transfers Out is to repay other funds for SSA projects by transferring the property taxes collected, or other funding sources available, for various special service areas
229,667
109,328
190,445 133,081
Other Charges Transfer Out
2021 Projection 2022 Budget
Village of Glenview Adopted 2022 Budget 213
Fiscal Year Fiscal Year
2020 Projected 2022
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Other Charges 243,753 221,901 229,667 190,445
Total Operating Expenditures 243,753 221,901 229,667 190,445
Other Expenditures
Transfer Out 114,338 109,328 109,328 133,081
Total Other Expenditures 114,338 109,328 109,328 133,081
Total Expenditures 358,091 331,229 338,995 323,526
Funding Sources
Special Service Area Bond Fund 358,091 331,229 338,995 323,526
Total Funds Sources 358,091 331,229 338,995 323,526
Special Service Areas
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 214
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Village of Glenview Adopted 2022 Budget 215
VILLAGE OF GLENVIEW
CAPITAL SPENDING AND DEBT
MANAGEMENT
Village of Glenview Adopted 2022 Budget 216
Capital Improvements Program
The Village of Glenview Capital Improvement Program (CIP) is a comprehensive schedule of
major public improvement projects which are proposed for the Village within the next five years.
The CIP is comprised of a project description, the financial requirements of projects, the financing
sources, and the timing of the project. The CIP is vital for anticipating and planning for the physical
assets of the Village required for the safety, health and welfare of the people.
The CIP provides an effective method for the Village to systematically construct, maintain,
upgrade, expand and replace the community’s physical assets, as required by Village policy. The
CIP provides for the attainment of long-range capital investment goals within the financial
capabilities of the municipality.
This section provides a broad overview of the CIP and its elements. To gain a more in-depth
perspective of the five year program, the reader should refer to the 2022-2026 Capital
Improvement Program, a separately published document. This document contains detailed project
descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five year
program.
CIP Criteria
Projects that are typically included in the CIP include infrastructure improvements to streets, roads,
and underground piping for water disbursement and sanitary lines. Projects also can include design
work, studies, the purchase of land, land improvements, building construction, maintenance, and
reconstruction projects.
To qualify for inclusion in the CIP, a project must meet the following criteria:
Project costs must be greater than $50,000,
Has a multiple year useful life, and
Results in a capital asset.
Beyond the qualification of a project for addition to the CIP, the Village will evaluate other criteria
to determine the inclusion and timing of qualified projects. The Village will review if:
The capital assets that require maintenance, repair, or replacement, that if not addressed,
will result in higher costs for the Village,
Infrastructure improvements are to support new development or redevelopment,
Projects will have a revenue-generating potential, and
The project reflects changes in Village needs, policies, or goals.
Another item to note is that the Village’s capitalization policy is for items that have a life of at
least two years and a minimum cost of $25,000. Items that are in excess of $5,000 but less than
$50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that
cost less than $25,000 per unit are not capitalized.
Village of Glenview Adopted 2022 Budget 217
CIP Project Descriptions
The following information is included for each project that is included in the 2022-2026 CIP.
Project Type
The independent CIP document is divided into sections based upon project type. This classification
refers to the generally project purpose. The different projects types for the Village of Glenview
are: planning, design and construction projects, road resurfacing, road reconstruction, ancillary
projects, water projects, sanitary projects, sanitary projects and Glen related projects.
Name of Project
This section of the CIP gives the project a title.
Project Number
A unique identification number is given to each project to help in tracking project costs.
Total Project Cost
This is an estimated total project cost based upon current assumptions.
Cost by Year
This section provides the cost per year and is broken down by the source of funds for the project.
Description
This section provides a narrative of specific information regarding the project. This section will
highlight information about work to be completed, purpose of the work, relationship to Village
goals, how the project will be completed, and estimated timeline of the project
Map
A map is included to highlight where the project(s) will be completed.
CIP Process
The CIP is a statement of budgetary policy and a planning document. Implementation of the CIP
is a tool to accomplish the adopted goals and policies of the Board of Trustees. Therefore, each
year the Capital Improvement Program is revised and extended for another year maintaining the
five-year program. This annual process is in place to review and update the CIP; completed
projects are removed, new projects are proposed, and scheduled projects are updated. The annual
process allows the Village to adjust to changing circumstances and, as needed, change plans and
priorities to meet the goals of the Village. Below are the major steps in the CIP development:
1. Start – Prepare Forecast Models
2. Develop CIP Budget Guideline
3. Submit Capital Project Requests
4. Citizen Review and Input
5. Develop Capital Projects Budget
6. Board Work Session Review
7. Public Hearings and Adoption
Projects are developed through the course of the fiscal year. The first stage of the process is the
determination of projects to include in the capital program. Projects are proposed by the Village
Village of Glenview Adopted 2022 Budget 218
Board, residents, or staff to be included in the five year program. These project proposals will
generally identify the scope of the project, related CIP projects, funding sources, and a proposed
schedule. The proposed projects are then reviewed by Village staff to determine if the project is
compatible with Village wide goals.
If the project is deemed compatible with Village goals, staff will evaluate goals based upon the
feasibility of accomplishing the project in a given year and within the limits of the Village’s
control. From this point, staff will work to enhance the project description, funding sources, and
develop a project schedule. Projects are then reviewed by the responsible department and
incorporated within the five year CIP schedule.
During the final stage of the process, Village staff provides recommendations to the Village Board
for approval of the five-year Capital Improvement Program. This recommendation is based upon
Village goals and the impact of the capital projects on the Village’s financial future. Once the five-
year CIP is approved, projects within the first year of the CIP are placed into the CIP Budget and
are prioritized based upon current needs and currently available resources. The Capital Projects
Department is delegated to be project managers of the capital projects and this department works
with other departments to prioritize, schedule and carry out the CIP.
CIP Funding
There are a variety of funding sources available, but these sources are limited in both the amount
available and how these funds can be used. Projects can be funded by village, state or federal
monies, as well as outside agencies and individuals. Village funding sources typically include local
taxes and service fees.
The Village of Glenview’s evaluation of a CIP project’s funding includes the following factors:
All projects must have identified and approved funding sources.
The Project impacts on the Village’s future operating costs must be included in planning
of project and incorporated within the respective department’s operating budgets.
Capital Projects are adopted in whole with the intent that each project retains its budget
authority until project completion.
Projects will not start until the funds have been received – bond, loan or cash flow. The
only exceptions are made for reimbursable projects such as a Special Service Area or
reimbursable grant projects.
Village of Glenview Adopted 2022 Budget 219
Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects.
Capital Improvement Program Budget
The first year of the five year CIP program is called the capital budget. The capital budget is
integrated with the operating budget of the Village and adopted in one motion.
The CIP projects within the annual CIP Budget utilize project length budgeting. Therefore, costs
associated with an extensive multi-year project could span several years but expenditures would
be approved in the year that the project was started. For instance, all expenditures associated with
the construction of a new municipal building would be approved in 2022 if the project began in
2023 and was completed in 2026.
However, certain projects that span several years can be considered autonomous projects based
upon the different project functions. For instance, if the Village has a road construction project
that starts in 2022 with design of the roadway and then construction of the roadway in 2023, each
function is separated and budgeted to the distinct budget year.
Project Funding Source Description
Corporate Fund Revenues from Local Taxes, Fees, Charges, Intergovernmental and
Investment Income.
Motor Fuel Tax Fund Intergovernmental revenues received from the State.
Special Tax Allocation
Fund
Incremental Property Tax in the Village’s Tax Increment Financing
(TIF) District.
Glen Capital Projects Fund Normally bond proceeds for capital construction projects in the TIF
District.
Permanent Fund Proceeds from the sale of property in the TIF District restricted for
use outside the District.
Water Fund Income received from users of the Village’s Water Utility System.
Wholesale Water Fund Return on Investment from the transportation of water to other
providers through the Village System.
Sewer Fund Income received from users of the Village’s Sanitary Sewer System.
Facility Replacement Fund Funds set aside for the stabilization of costs for repair and
replacement of facilities.
Grants
Non -Village funds provided by the state or federal government for
qualifying projects.
Bonds Temporary borrowing of resources to fund current projects the
principal of which is paid back over time.
Village of Glenview Adopted 2022 Budget 220
Impact on Operating Budget
The Corporate Fund includes the revenues and expenditures that drive the daily services provided
by the Village. In addition to these daily services, the Village Board has set forth a policy to utilize
Corporate Funds to accomplish their goal of improving overall Village infrastructure. These
transfers to the capital budget have a direct impact on the Village’s operating budget.
The CIP can have two direct impacts on the Corporate Fund operating budget. The first impact is
the transferring of funds from the Corporate Fund to pay for certain projects; this reduces the
available funds for operations. These projects generally include design projects and road
resurfacing and reconstruction projects. The second impact is the ongoing costs borne by the
Corporate Fund related to improvements made on capital assets.
When funding for capital projects comes from the Corporate and Special Revenues Funds,
operating budget development must have a clear connection to the CIP process. When the Village
decides to use Corporate Funds to pay for capital improvements, the Village must determine the
priority of projects and if revenues are sufficient to maintain normal day-to-day operations of the
Village within the Village’s fund balance policy. The Village also must consider the creation
and/or expansion of current Village infrastructure and the ongoing costs of maintenance. For
example, if a new roadway is built, as was the case in the Glen, then the Public Works Department
must include supplemental information in its budget to maintain the new roadways. This would
include not only employees or contractors to maintain the roadway, but equipment and supplies
for the roadway maintenance.
From 2022-2026, the Village currently plans to directly transfer $36,614,341 from the Corporate
Fund for capital projects.
There is also a minimal impact on the 2022 operating budget associated with the ongoing costs.
The budgeted capital items are modifications or improvements to existing capital items and not
creations or expansions of capital. Therefore, there is a minimal increase in annual operating costs,
such as personnel, supplies, or equipment. In most instances operating costs are projected to remain
constant offsetting the impact of inflation.
Non- Routine Capital Expenditures that Impact the Operating Budget
Project Description Impact on Operating
Budget
Crack Sealing The annual program seals roadway cracks to
prevent water from penetrating the base
material and causing deterioration. Crack
sealing extends the life of the roadway.
Moderate Reduction – $85K
for reduced resurfacing costs
Restoration and
Tree Trimming &
Removal
A project may require trees to be removed
or trimmed which is part of the project
budget.
Moderate Reduction - $25K
to $100K for reduced tree
removals and trimming
Village of Glenview Adopted 2022 Budget 221
Project Description Impact on Operating
Budget
Seal Coating Pilot
Project
As new technologies emerge that claim to
extend pavement lives, the Village Public
Works and Engineering staff will test some
new products to see if a cost-benefit for
future maintenance exists.
Small Reduction – Less than
$20K for the purchase of
fewer materials.
Water Main
Lining
The lining of water mains extends the life
of the main and prevents future water main
breaks.
Moderate Reduction – $65K
in water main repairs
Sanitary Sewer
Lining
The lining of the sewer mains extends the
life of the main and prevents infiltration.
Significant Reduction –
Greater than $100K in sewer
main repairs
Sanitary Sewer
Television
Inspections
Sewer televising identifies areas of concern
and preventative maintenance is performed
Significant Reduction –
Greater than $100K in routine
maintenance costs
Public Works Repairs of sealants surrounding exterior
windows and doors, control joints, phased
walls and masonry in order to maintain or
improve the energy efficiency of the
facility
Small Reduction – Less than
$10K for reduced energy
costs.
Village of Glenview Adopted 2022 Budget 222
Capital Improvement Program
Capital Improvement Program
CORE INFRASTRUCTURE $18,335,150
Design $1,840,961
Annual activities include road surveying, clean construction and demolition debris soil testing, material
testing, Capital Improvement Program (CIP) design (road, water, sanitary, storm and natural resources),
inspectional and project management services, bridge and retaining wall inspection, drainage analysis and
assessment, and associated design contingencies.
Road Resurfacing $3,963,398
Road resurfacing projects involve grinding of street surface, underground utility spot repairs, minor
concrete work including sidewalk and curb and gutter replacement, roadway patching, street surface
placement, and landscape restoration. In addition, Robincrest and surrounding streets will consist of
replacement of the water main piping. Minor Area Repair Strategy – Asphalt (MARS-A) and Minor Area
Repair Strategy - Concrete (MARS-C) used throughout the Village is included. There will be a total of 2.3
miles resurfaced in 2022. The roadways include:
Harrison Street (Greenwood Road to Warren Road)
Warren Road (Harrison Road to West End)
Iroquois Drive (Mohawk Lane to Mohawk Lane)
Robincrest Lane (Harlem Avenue to Spruce Street)
Lincoln Street (Robincrest Lane to Central Road)
Garden Court (Robincrest Lane to North End)
Robincrest Lane (Shermer Road to Spruce Street)
Spruce Street (Robincrest Lane to Central Road)
Wissing Lane (Robincrest Lane to South End)
Pfingsten CDS Curb Improvements
Alley Reconstruction (Waukegan/South of Colfax)
MARS Asphalt (various locations Village-wide)
MARS Concrete (supplemental to Public Works budget)
Road Reconstruction $12,530,791
Typical work involves street removal, curb removal, underground utility
installation/replacement/relining/repairs, public utility relocations, curb installation, sidewalk replacement,
roadway base repair, street pavement installation, parkway grading, and landscape restoration. There will
be a total of 3.12 miles reconstructed in 2022. The roadways include:
Basswood Court & Circle (Sequoia Trail to Silverwillow Drive)
Redbud Lane (Blackthorn Drive to Sequoia Trail)
Silverwillow Drive (Blackthorn Drive to Sequoia Trail)
Blackthorn Drive (Sequoia Trail to 1505 Blackthorn)
Chatham Road (Glenview Road to South End)
Woodlawn Road (SSA) (Brandon Road to Wagner Road)
Ferndale Road & CDS (Harms Road to Hunter Road)
Parkview Road (Golf Road to North CDS)
Central Road (SSA) (Harlem Avenue to Lehigh Avenue)
Spruce Street (Harrison Street to Colfax Avenue)
Birchwood Court (Shermer Road to Harrison Street)
Village of Glenview Adopted 2022 Budget 223
Capital Improvement Program
SPECIAL PROJECTS $5,452,456
Bike and Sidewalk Master Plan Updates and ADA Transition Plan $95,000
This project consists of updating the 2007 Bicycle and Sidewalk Master Plan (Plan) including reviewing
the projects completed and infrastructure added since the Plan was adopted. An additional component of
the Plan will be the inclusion of an ADA Transition Plan (ADA Improvements). The Plan and ADA
Improvements will inform the Village of the current conditions and make recommendations to enhance
the safety of the community, ensure the Village is fully ADA compliant, increase pedestrian and bicyclist
access to multi-use paths and sidewalks, and provide better network connections to neighboring
communities. The Plan and ADA Improvements will be utilized to prioritize areas of improvements on
future network conditions or existing assets.
East Lake and Waukegan Road Intersection Phase II $317,146
This project consists of engineering design (Phase II) and plans for the intersection of East Lake Avenue
and Waukegan Road, which is supported by the Congestion Mitigation and Air Quality (CMAQ)
grant funding, and Illinois Department of Transportation (IDOT). The planned intersection and
pedestrian improvements will increase capacity, level of service, and safety of this regionally significant
intersection. The proposed project will include geometry modifications to add right turn lanes and
improved left turn channelization, traffic signal upgrades, pedestrian crossing safety improvement,
multi-use sidewalk construction, and lighting improvements. Phase II Engineering is anticipated to
start in FY2022 and be completed in FY2023.
Chestnut Avenue and Bike Path Design Phase II $90,940
This project consists of completing final design (Phase II Engineering) and plans for the Chestnut
Avenue widening and multi-use path project between Lehigh Avenue and Waukegan Road. The planned
improvements include widening of the roadway to provide a continuous center left-turn lane/median as
well as storm sewer upgrade to improve drainage for both the roadway and adjacent properties
Additionally, a 10 ft.-wide multi-use path is proposed on the north side of Chestnut, supported by Illinois
Transportation Enhancement Program (ITEP) grant funding in the amount of $624,000, which includes
construction costs. This project also included design of the lighting system that was added to the project.
Phase II Engineering was approved and started in FY2021 and is to be completed in FY2022.
Willow Road and Shermer Road Intersection $160,000
This project consists of completing a preliminary design (Phase I) and plans for the intersection of
Willow Road and Shermer Road, which is supported by the Invest in Cook grant funding. The planned
intersection and pedestrian improvements will increase capacity, level of service, and safety of this
regionally significant intersection. The proposed project will include geometry modifications to add
right turn lanes and improved left turn channelization, traffic signal upgrades, and pedestrian crossing
safety improvement. Phase II Engineering is anticipated to start in FY2023.
Outdoor Dining, Parklets and Streetscape Improvements $500,000
This project consists of designing and improving streetscape areas in the business districts of the Village
(GTC and Downtown) to accommodate and improve outdoor dining in the public right-of-way or any
other public property and the streetscape appearance, including such features decorative
barriers/bollards, temporary parklets, parking bump outs/landscape islands, decorative lighting, signage
and new/enhanced landscaping.
Village of Glenview Adopted 2022 Budget 224
Capital Improvement Program
Glenview Road Bridge Middle Fork Phase I $150,000
This project consists of completing a preliminary design (Phase I) and plans for the future reconstruction
of the Glenview Road Bridge over the Middle Fork of the North Branch of the Chicago River, which is
located west of Harms Road. This project started in FY2021 and will continue in FY2022.
I-294 Ramps at Milwaukee Phase I $420,000
The project consists of completing an Engineering Study of Tollway ramp alternatives and review the
findings prior to consideration of any next steps related to any final designs or construction of potential
ramp improvements at Milwaukee. The ramp alternatives would include a review of potential
northbound exit ramp designs that could be implemented in a 5-10-year timeframe and potential
southbound entrance ramp designs that could be implemented in a 10-20-year timeframe. The project
consists of two components of the Phase I Engineering Study: 1) Pre-Phase I Engineering Analysis that
has started in FY2021 and will be completed in FY2022 and 2) Phase I Engineering and Preliminary
Design Report, if Village Board direction is provided to proceed in FY2022 and FY2023.
Miscellaneous Restoration / Tree Trimming & Removal $133,843
To facilitate closure of projects from the previous construction season, isolated restoration measures in
the parkway tend to re-occur the following spring which require separate budget funds. Capital Projects
staff will re-inspect all current and previous year capital projects and utilize this project funding to
address any follow-up restoration measures and residents’ reimbursements before transferring parkway
maintenance responsibilities back to the adjacent residents and the Public Works Department.
Construction Project Contingency $200,709
This budget is reserved as contingency funds related to any of the reconstruction or special projects
programmed for construction in FY2022 and localized quick-win improvements (landscaping, grading,
drainage, repairs) to the Village’s infrastructure on public property or within public right-of-way, or
under mitigating circumstances on private property.
Illinois Department of Transportation Willow Road/Pfingsten Improvements $47,048
The Willow Road and Pfingsten Road Intersection is scheduled for improvements by IDOT. The proposed
project consists of adding eastbound and westbound dedicated right-turn lanes on Willow Road,
improving the sightlines for the eastbound and westbound left-turn movements on Willow Road by
incorporating a 4’ striped median between left-turn lanes and the adjacent thru lanes to align the opposing
left-turn lanes. Additional improvements include widening the sidewalks on the south side of Willow
Road to 8-feet, upgrading the pedestrian crossings/traffic signal at the intersection, and upgrading and
replacing the traffic signal with decorative posts and mast arms. This represents the remaining Village
cost share for the improvements, including construction of a multi-use path, upgrading traffic signal with
new Emergency Vehicle Preemption system and other improvements requested by the Village. The
construction of this project started in FY2021 and will be completed in FY2022
Glenview Road and Harlem Avenue Streetscape Phase I and II $200,000
This project consists of completing preliminary design (Phase I Engineering) and plans for the Glenview
Road adjacent to the Library and Harlem Avenue between Dewes Street and Washington Road. The
planned improvements will include upgraded streetscape, streetlight replacement, and traffic signal
replacement at Harlem and Glenview. This project started in FY2021 and will continue next year.
Sign Design and Construction $200,000
Following finalization by the Board of Trustees of gateway and downtown signage designs and locations
for downtown Glenview and various community gateway locations, construction would include the
Village of Glenview Adopted 2022 Budget 225
Capital Improvement Program
removal of existing signage and installation of signage on the public right-of-way. Additional community
gateway and downtown signs could be constructed in a future phase.
Reach 1 Payback (Year 12) $24,370
During 2010, the Village received a 0% interest loan along with a grant (25%) to rebuild Reach 1 of
the North Branch of the Chicago River, just south of Willow Road, as a high-priority natural resources
project. The project re-meandered the river, stabilized the banks and provided various riffle pools. The
2022 CIP reflects year twelve of the twenty-year payback schedule.
Patriot Boulevard and Independence Intersection Phase I $30,000
This project consists of evaluating and completing a traffic study and concept plan for the intersection
of Patriot Boulevard and Independence Avenue to identified options to improve traffic flow and safety.
Pedestrian Crossing Enhancement $90,000
This project consists of improving uncontrolled pedestrian crossings on Pfingsten Road at Miller Drive
and Keenen Lane by installing push-button activated yellow flashing signs and upgrading the sidewalk
approach ramps.
Chestnut Avenue Widening Construction & Inspections $1,200,000
This construction project consists of improving Chestnut Avenue between Lehigh Avenue and
Waukegan Road. The planned improvements include widening of the roadway to provide a continuous
center left-turn lane or green median as well as storm sewer upgrade to improve drainage for both the
roadway and adjacent properties. Additionally, a 10 ft.-wide multi-use path is proposed on the north side
of Chestnut, supported by Illinois Transportation Enhancement Program (ITEP) grant funding in the
amount of $624,000, which includes construction costs. Phase II Engineering was approved and started
in FY2021 and completed in FY2022. Construction is scheduled for FY2022 and it’s supported by the
Surface Transportation Program Grant in the amount of $2,480,000 for the construction and construction
engineering.
Pfingsten/East Lake/West Lake Intersection (Rebuild Public Infrastructure) $400,000
This project consists of implementing traffic flow and safety improvements at the intersection of East
Lake, West Lake, Pfingsten and Glenbrook HS based on the 2021 traffic study and coordination with
multiple agencies and School District 225.
Downtown Parking $1,000,000
As part of the Downtown Revitalization Plan, funding has been allocated to provide additional parking
within the downtown area.
Benchmark Updates $20,000
This project consists of reviewing and updating Village-wide benchmarks that are utilized for the Capital
Improvement Projects and Development projects.
Longvalley River Bank - Natural Resources Project Design $55,000
This is a water quality project for the West Fork of the North Branch of the Chicago River on the 1200
block of Longvalley on the floodplain buyout property, where structures were removed in 2015 due to
frequent and excessive flooding. The Village applied for a grant from the Illinois Environmental
Protection Agency’s 319(h) program that will cover approximately half of the improvement costs on
Village-owned property that will reduce pollutants in the river. The proposed project consists of design
of the proposed improvements, which follow best management practices, include removing invasive plan
Village of Glenview Adopted 2022 Budget 226
Capital Improvement Program
species along the west riverbank, installing a bio-swale and rain garden along and within 40 feet of the
river and stabilizing the riverbank. The bank will be stabilized using rock armoring and vegetation and a
rock riffle structure. These improvements will improve the immediate area by creating naturalized flora
which will encourage native fauna. Additionally, the reduced pollutant runoff to the river will further
improve the water quality of this scenic waterway. There is no anticipated impact to the east riverbank.
The proposed west bank stabilization project is expected to be design in FY2022 and constructed in
FY2023.
Crack Sealing $98,400
This is the Village’s annual crack-sealing program managed by Public Works funded from the CIP. Crack-
sealing is an important maintenance strategy to protect the roadway base course from early failure.
Seal Coating $20,000
In coordination with the Village’s Public Works Department approximately one-half mile of Village
roadway will be seal coated to extend the service life of the existing pavement.
WATER SYSTEM PROJECTS $2,357,770
Water Main Replacement Projects $2,357,770
The Village prioritizes replacements of aged water mains that have a record of breaking and causing water
service interruption. Whenever possible, water mains are replaced in coordination with other necessary
capital improvements. The 2022 program will replace 21,700 feet (4.1 miles) of water main as proposed,
which includes the planned reconstruction streets as well as the additional water main replacements added
to those streets to be resurfaced based on the recommendations of the ongoing Water Main Master Plan.
Larch Avenue (Magnolia Street to Maple Street)
Linneman Street (Greenwood Road to Wendel Lane)
SANITARY SEWER PROJECTS $228,957
Sanitary Sewer Television Inspections $107,630
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future
capital improvement projects primarily with road reconstruction programs. Additional high-concern
sanitary televising is also included as directed by Public Works.
Sanitary Sewer and Manhole Lining $91,327
Sanitary sewer and manhole lining is a cost-effective rehabilitation program that lines sewers without
requiring excavation and extends the life of the sewer. These funds are for use in areas throughout the
Village.
Cost Sharing Program - Overhead Sanitary Conversion $30,000
This budget is reserved as cost-sharing with homeowners who convert private “gravity” sanitary sewer
service to “overhead”. This reduces the risk of sanitary sewer backup into homes. The program funds
projects 50/50 with a Village participation cap of $7,500.
Village of Glenview Adopted 2022 Budget 227
Capital Improvement Program
STORMWATER PROJECTS $3,433,692
Storm Sewer TV Inspections $95,692
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future
capital improvement projects primarily with road reconstruction programs. Additional high-concern storm
sewer televising is also included as directed by Public Works.
Quick-win Storm Water Project Design $50,000
As identified in the Village’s stormwater master plan, the Flood Risk Reduction Program, there are multiple
projects that are moving forward to improve the storm water level of service for local neighborhoods.
Tall Trees Flood Prevention Project $2,930,000
The proposed future project will include storm sewer improvements, within Tall Trees Subdivision, to
reduce flooding issues. The improvements will include construction of underground, in-line detention and
pump station. It is anticipated the project will receive support and funding from Metropolitan Water
Reclamation District (MWRD) and the United States Army Corps of Engineers (USACE). Currently this
project is programmed within FY2022 and FY2023. This project also includes conceptual design for Phase
III which is anticipated to be constructed in FY2026.
Stormwater Master Plan Updates $275,000
This project will consist of updating the Village-wide Stormwater Master Plan, including reviewing and
updating the projects completed as part of the Stormwater Task Force 2010 recommendations. The goal is
to update the Plan, including modeling and mapping, and review the existing programs to provide
recommendations for future implementation of drainage improvement programs including cost sharing
programs.
Rain Garden Program $8,000
This is a continuation of a program started in FY2007 to partially subsidize the cost of installation of rain
gardens on private residential properties to mitigate storm water runoff and provide water quality
improvements. Residents with an existing drainage issue submit an application along with a proposed
landscaping plan. If the plan has a drainage benefit and a proper planting plan, they will qualify for the
Village to reimburse them 50% of the project costs up to $1,000 upon final inspection. This program assists
the Village in meeting portions of requirements
Storm Water Lining $55,000
Storm sewer lining is a cost-effective rehabilitation program that lines sewers without requiring excavation
and extends the life of the sewer. These funds are for use in non-street specific areas throughout the Village.
Cost Sharing Program – Holistic Engineering Inspections $20,000
One of the cost sharing programs approved by the Village Board includes completing an engineering
inspection and report by a Drainage Engineer. The Village has negotiated rates and pays 50% of the cost
(or $400).
Village of Glenview Adopted 2022 Budget 228
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Village of Glenview Adopted 2022 Budget 229
CORE INFRASTRUCTURE 2022 2023 2024 2025 2026 TOTAL
Design
Design/(Pavement Testing, Surveying)/Contingency 120,000 - - - - 120,000
CCDD Testing 50,000 - - - - 50,000
Road Design (B&W) 770,609 - - - - 770,609
CIP Inspections (B&W) 700,352 - - - - 700,352
CIP Project Management (B&W) 15,000 - - - - 15,000
Core CIP Design/Project Management (2023-2025) 120,000 - - - - 120,000
Bridge and Retaining Wall Inspection and Assessment 10,000 - - - - 10,000
Natural Resource Project Design (Longvalley) 55,000 - - - - 55,000
Design Subtotal 1,840,961 1,394,289 1,591,463 1,413,135 1,643,415 7,883,263$
Road Resurfacing
Harrison Street/Warren Road 220,000 - - - - 220,000
Warren Road 257,500 - - - - 257,500
Iroquois Drive 182,000 - - - - 182,000
Robincrest Lane 1,143,766 - - - - 1,143,766
Lincoln Street 94,950 - - - - 94,950
Garden Court 165,194 - - - - 165,194
Robincrest Lane 1,183,745 - - - - 1,183,745
Spruce Street 202,096 - - - - 202,096
Wissing Lane 135,995 - - - - 135,995
Pfingsten CDS Curb Improvements 105,000 - - - - 105,000
Alley Reconstruction (Waukegan/South of Colfax)167,800 - - - - 167,800
MARS Asphalt 80,433 - - - - 80,433
MARS Concrete Supplemental to PW 24,918 - - - - 24,918
Road Resurfacing Subtotal 3,963,397 1,913,084 3,638,072 4,656,435 4,625,101 18,796,089$
Road Reconstruction
Basswood Court & Circle 1,405,300 - - - - 1,405,300
Redbud Lane 279,500 - - - - 279,500
Silverwillow Drive 741,100 - - - - 741,100
Blackthorn Drive 1,701,750 - - - - 1,701,750
Chatham Road 2,137,049 - - - - 2,137,049
Woodlawn Road (SSA)1,378,092 - - - - 1,378,092
Ferndale Road & CDS 1,517,000 - - - - 1,517,000
Parkview Road 1,207,000 - - - - 1,207,000
Central Road (SSA)1,012,000 - - - - 1,012,000
Spruce Street 743,000 - - - - 743,000
Birchwood Court 409,000 - - - - 409,000
Birchwood Court 12,530,791 10,311,876 9,978,546 3,726,950 7,311,443 43,859,606$
Special Projects
ADA Transition Plan 55,000 - - - - 55,000
Adaptive Traffic Study 50,000 - - - 50,000
Chestnut Avenue and Bike Path Design Phase II 90,940 - - - - 90,940
Crack Sealing (managed by PW & Baxter) 98,400 63,600 88,400 88,400 88,400 427,200
East Lake / Waukegan Construction (CMAQ)- - 500,000 - - 500,000
East Lake / Waukegan Intersection Phase II (2021-2022)317,146 440,000 - - - 757,146
Glenview Harlem Streetscape Phase I & II 200,000 - - 300,000 - 500,000
Glenview Road Bridge - Middle Fork NBCR (Phase 1)150,000 - 220,000 - - 370,000
I-294 Ramps (Phase I)420,000 - - - - 420,000
Longvalley River Stabilization Project - 400,000 - - - 400,000
Milwaukee/Zenith Intersection (ITEP)- 500,000 - - - 500,000
Miscellaneous Restoration / Tree Trimming & Removal & Landscaping 133,843 20,800 90,000 21,632 95,000 361,275
Outdoor Dining, Parklets and Streetscape Improvements 500,000 - - - - 500,000
Patriot Boulevard / Independence Intersection Phase I 30,000 - - - - 30,000
Pedestrian Crossings Enhancement 90,000 - - - - 90,000
Project Contingency 200,709 - - - - 200,709
Reach 1 payback(year 12)24,370 24,370 24,370 24,557 24,557 122,224
Rebuild Public Infrastructure/Pfinsten/E Lake/W lake Intersection 400,000 - - - - 400,000
Seal Coating/ADA Ramp Replacement (PW)20,000 20,000 25,000 25,000 25,000 115,000
Sign Design and Construction 200,000 - - - - 200,000
Streetscape Improvements (Westside) - Glenview - 2,700,000 - - - 2,700,000
Transfer from Permanent Fund (Parking)1,000,000 - - - - 1,000,000
Transportation Plan - Bike and Sidewalk Master Plan Updates 95,000 - - - - 95,000
Waukegan Road Streetscape Phase 1 - 250,000 - - - 250,000
Willow Pfingsten Right Turn Lane 47,048 - - - - 47,048
Willow-Shermer Intersection 160,000 - - 250,000 - 410,000
Shermer Road Resurfacing - Phase I - - - - 305,080 305,080
Depot Parking Lot (West)- - - - 300,000 300,000
Depot Parking Lot (East)- - - - 350,000 350,000
Village of Glenview Adopted 2022 Budget 230
CORE INFRASTRUCTURE 2022 2023 2024 2025 2026 TOTAL
Benchmark Updates 20,000 - - - - 20,000
Chestnut Avenue Widening Const. & CE (STP/ITEP) 1,200,000 - - - - 1,200,000
Comphrehsive Plan Initiative to Coordinate Street Lighting - 50,000 - - - 50,000
Lake/Milwaukee (IDOT) Path (TAP) - - - 1,019,000 - 1,019,000
Natural Resource Project Construction - 44,000 150,000 44,000 44,000 282,000
Willow Road Bridge Replacement at Techny Basin - - 50,000 - - 50,000
Willow/Sanders (IDOT) - - 97,200 - - 97,200
Special Projects Subtotal 5,452,456 4,562,770 1,244,970 1,772,589 1,232,037 14,264,822$
Water System Projects
Larch Ave 1,163,977 - - - - 1,163,977
Linneman Street 1,193,793 - - - - 1,193,793
Mary Kay Lane - 2,793,993 - - - 2,793,993
Lilac Ave - 918,320 - - - 918,320
Greendale Road - - 618,906 - - 618,906
Wagner Road - - 1,486,861 - - 1,486,861
Maple Leaf Drive - - - 2,198,879 - 2,198,879
Raleigh Road - - - 2,069,603 - 2,069,603
Grove Street - - - 647,360 - 647,360
Vernon Road - - - - 1,303,732 1,303,732
Accellerated Water Main Project - 2,000,000 3,000,000 1,225,000 - 6,225,000
Country Lane - - - - 1,611,431 1,611,431
Water System Projects Subtotal 2,357,770 5,712,313 5,105,767 6,140,842 2,915,163 22,231,856$
CORE INFRASTRUCTURE 2022 2023 2024 2025 2026 TOTAL
Sanitary Sewer Projects
Sanitary Sewer TV Inspections (review & report)107,630 120,000 124,800 124,800 124,800 602,030
Sanitary Sewer and Manhole Lining 91,327 227,060 281,282 432,378 246,908 1,278,955
Cost Sharing Program - Overhead Sanitary Conversion 30,000 40,000 40,000 50,000 50,000 210,000
Sanitary Sewer Projects Subtotal 228,957 387,060 446,082 607,178 421,708 2,090,985$
Storm Water Projects
Storm Sewer TV Inspections (review & report)95,692 100,495 104,514 104,514 104,514 509,729
Quickwin Storm and Special Project Design 20,000 19,673 20,000 25,000 30,000 114,673
Tall Trees Phase III Study 30,000 - - - - 30,000
Tall Trees Flood Prevention Project 2,900,000 - - - 1,000,000 3,900,000
Storm Water Master Plan 275,000 - - - - 275,000
Quickwin Storm construction 30,000 30,000 63,155 30,000 30,000 183,155
Cost Sharing - Rain Garden Program 8,000 10,000 15,000 5,000 15,000 53,000
Storm Water Lining 55,000 30,000 59,643 129,950 51,000 325,593
Cost Sharing Program - Engineering Inspections 20,000 15,000 20,000 15,000 20,000 90,000
Lehigh / Swainwood Detention - - - 1,200,000 - 1,200,000
Phillips Drive Stormwater Improvements - - - - 500,000 500,000
Storm Water Projects Subtotal 3,433,692 205,168 282,312 1,509,464 1,750,514 7,181,150$
TOTAL CORE INFRASTRUCTURE USES 29,808,024 24,486,560 22,287,212 19,826,593 19,899,381 116,307,770$
PUBLIC WORKS 2022 2023 2024 2025 2026 TOTAL
Facilities Management
Municipal Center 190,805 - - - - 190,805
North Glen Train Station - - - 207,548 - 207,548
North Parking Garage 1,866,520 - - - - 1,866,520
South Parking Garage 2,799,780 - - - - 2,799,780
Public Works Ph I - - 750,000 - - 750,000
Public Works Ph III 613,795 - - - - 613,795
Fire Station 13 224,347 - 76,432 - - 300,779
Fire Station 14 - - 76,432 - - 76,432
Facilities Management Subtotal 5,695,247 - 902,864 207,548 - 6,805,659$
Water Facilities and Train Stations
West Lake Pump Station - - - 170,040 - 170,040
Rugen Sr. Pump Station - 762,711 - - - 762,711
Rugen Jr. Pump Station - - - 784,160 - 784,160
Laramie Pump Station 431,848 - - - - 431,848
Citizens Booster Station - - - 35,880 - 35,880
Water Facilities and Train Stations Subtotal 431,848 762,711 - 990,080 - 2,184,639$
Total Public Works 6,127,095 762,711 902,864 1,197,628 - 8,990,298$
TOTAL 2021-2025 CAPITAL IMPROVEMENT PROGRAM 35,935,119$ 25,249,271$ 23,190,076$ 21,024,221$ 19,899,381$ 125,298,068$
Village of Glenview Adopted 2022 Budget 231
Debt Management
The Capital Improvement Program (CIP) section describes how the Village provides for its infrastructure needs. It was noted in that section that operating revenues are the primary source for CIP projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be
paid out of current revenues. However, when large capital projects are planned, they are often
greater than the capacity of annual revenue sources. When this happens the Village can use long-term bonds or other debt as a source to provide the necessary financing for capital projects. Long-Term Bonds
Much like bank financing, the Village sells bonds on the open market to secure enough proceeds
to pay for a project. With a ready source of cash, the Village can complete a large project without the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds must be repaid over time, at market driven interest rates. These payback terms are spread based on the flow of revenue and can range from five to twenty years or more.
There are several reasons why bond financing is an attractive source of capital. The first reason is that bond financing carries a lower risk; municipal governments can pledge revenue streams for bond repayment creating lower interest rates. The second reason is that municipal bonds are attractive to investors because of potential favorable income tax treatments of bond interest
payments.
Interest rates are fixed at the time of the bond sale, providing the Village with a known payment schedule. Servicing this debt becomes part of the operating budget along with operational capital needs. As noted in the Fund Information section, the Village maintains a Debt Service Fund, which
is used to account for payment of the debt. Monies are transferred in from other operating funds
that can now pay over time for a costly project rather than trying to set aside monies until sufficient resources are available. Most governments have been active in the bond market for years, especially with low long-term
rates. The Village of Glenview is no exception.
Bond Types There are different types of bonds used depending on the type of project and its anticipated repayment funding. A description of the bond types and their use by the Village follows.
General Obligation Bonds This type of bond relies on property tax financing rather than current operating revenues. Because of Glenview’s status as a ‘home rule’ community, voter approval is not required before the issuance of these types of bonds.
Revenue Bonds These bonds are similar to general obligation bonds except that they do not have the support of local property tax base for repayment. Instead, a source of revenue related to the project is pledged for repayment of the bonds. A typical revenue bond is related to the Water Fund. The user charges
of the Water Fund can be pledged for repayment of the bonds, as it is a reliable source of revenue.
Debt service payments would then claim priority for spending from the fund until the bonds were repaid. The Village does not currently use this type of bond; however, it can be used if the need should arise.
Village of Glenview Adopted 2022 Budget 232
Special Service Area Bonds Special Service Area financing is a special bonding arrangement for capital improvements benefiting residents in specific areas of the Village. This debt is authorized by the property owners
within those areas and these bonds are levied to those property owners. The Village does, and may continue to use, Special Service Area financing. Village of Glenview Debt The Village of Glenview’s dedication to providing quality service is the foundation for the Village
taking on debt. Below is a history of the Village’s borrowing, broken down by the repayment source each year.
* Source: Village of Glenview Finance Department Records As of December 31, 2020, the Village has borrowed $66,408,843 through nine bonds, one note
payable and two loans. Of that amount, the Village’s current outstanding debt at December 31, 2020 is: Principal $ 37,035,075 Interest $ 5,271,383 Total $ 42,306,458
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Ten Year History of Village of Glenview Debt -Principal
Glen & WGTIF Funds Library Funds Property Tax Enterprise Funds Special Service Areas Corporate and CIP
Village of Glenview Adopted 2022 Budget 233
This outstanding debt repayment is through 2033 and is paid through multiple sources, including:
Property Corporate and CIP Enterprise TIF Total Government Tax Funds Library Funds Funds Debt
6,585,000 4,570,892 13,110,350 4,578,833 8,190,000 37,035,075
The 2021 Tax Levy requirement to meet debt service payments on the outstanding bonds is $4,686,584; although $1,134,282 is abated leaving a net requirement of $3,552,302. The reasons for the abatements are that the funds required for repayment are either escrowed or are available
from other Village of Glenview funds.
A listing of the Village’s current debt and repayment plans are located in Table A and subsequent debt service payment schedules.
Impact of Debt Service
Much like the impact of capital projects, debt service payments are paid from the same general revenues that are used for operations. A balance must be achieved between operational needs, debt requirements and capital expenditures to stay within the limitations of annual revenues. Each year, the Board of Trustees and staff work carefully to assure this balance.
To guide the Village in maintaining a healthy balance between operational needs, debt requirements and capital, the Village uses several indicators. These indicators include percentage of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal income, and the Village’s bond rating.
The first three key indicators measure the health of the local economy and provide a perspective of the Village’s ability to repay debt. Debt represents leverage against the local economy and these indicators show the health of the economy and its ability to bear responsibility for the retirement of the debt. The final indicator, the bond rating, utilizes each of the other indicators and provides
an overall grade of the Village and its ability to assume debt. There are no set standards for the three guidelines because each community has a different set of circumstances. Communities that are growing must fund infrastructure projects before development can occur and will have higher debt burdens until businesses and people move-in,
allowing the local economy to bear the cost of the improvements. Mature communities have aging infrastructure and redevelopment projects that can drive the costs of capital expenditures up for periods of time, but once completed allows the debt to be absorbed over time into the broader tax base.
The best way to analyze the information is to take a global view and determine if the Village has a strong local economy, the ability to pay for debt over the local-term, and if there are mechanisms in place to pay for these improvements. The following pages provide specific indicator analysis of the Village’s debt. Looking at the debt over a period of time allows the evaluation of any major fluctuations in debt burden for the Village and can provide a view of major projects undertaken by
the Village.
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Percentage of Debt per Equalized Assessed Valuation (EAV) The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for Village debt with TIF related debt and without TIF related debt. The Village is a home-rule
municipality and therefore has no legal debt limit whereas non-home rule communities have a debt limit of 8.625% of EAV (ILCS Chapter 24/8-5-1). The Village’s total current debt as a percent of EAV is 0.688%, which is below the limit for non-home rule communities. This indicator is important because once the TIFs are completed; property in the TIF becomes part of the total EAV and will drive down this percentage rate.
* Source: Cook County Clerk’s Office and Village of Glenview Finance Department Records Debt per Capita
The second major indicator is debt per capita. This indicator shows the ability of the Village to
spread the cost of debt across the population. If the debt per person is too high, then it could be difficult for the Village to carry the debt without finding additional sources of revenue. Currently, the Village’s debt per capita is $506 with TIF related debt and $333 without TIF related debt.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Percentage of Debt per Equalized Assessed Valuation (EAV)
Series2 Series1
-
500
1,000
1,500
2,000
2,500
3,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Total Debt per Capita
Series1 Series2
Village of Glenview Adopted 2022 Budget 235
Percentage of Debt per Personal Income The third major indicator is the percentage of debt per personal income. This indicator shows the strength and stability of the local tax base. If this percentage is too high the local residents may not
be able to bear the burden of additional debt. Currently, with TIF related debt the ratio is 0.776% and without TIF related debt the ratio is 0.510%.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Bond Rating The final indicator of the Village’s overall financial health and ability to bear the burden of debt is the Village’s bond rating. A positive bond rating provides assurance to investors and will allow the Village to attain favorable interest rates when borrowing. The Village of Glenview continues
to receive superior bond ratings. Moody’s Investors Service issued the Village a rating of Aaa
during the last Village bond issuance and reaffirmed this rating in 2021. This rating is indicative of the Village’s debt capacity, ability to pay debts and the Village’s stable fiscal management. The following table lists the Village’s outstanding debt.
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Percentage of Debt per Personal Income
Series1 Series2
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Table A – Outstanding Debt This table lists the Village’s outstanding debt at December 31, 2020 (the latest audited information available):
Village of Glenview Adopted 2022 Budget 237
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTSILLINOIS ENVIRONMENT PROTECTION AGENCY LOAN
December 31, 2020
Date of Issue October 1, 2010
Date of Maturity April 14, 2031
Amount of Issue 633,827$
Interest Rates 0.00%
Principal Maturity Date April 14 and October 14
Paying Agent Illinois Environmental Protection Agency
Loan Number: L17-4483
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,April 14 October 14 Total
2021 12,186$ 12,185$ 24,371$
2022 12,185 12,185 24,370
2023 12,185 12,185 24,370
2024 12,185 12,185 24,370
2025 12,185 12,185 24,370 2026 12,185 12,185 24,370
2027 12,185 12,185 24,370
2028 12,185 12,185 24,370
2029 12,185 12,185 24,370 2030 12,185 12,185 24,370
2031 12,188 - 12,188
Total 134,039$ 121,850$ 255,889$
Note: Principal will be paid by the Capital Projects Fund.
Requirements
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2012A
December 31, 2020
Date of Issue June 14, 2012
Date of Maturity December 1, 2021Amount of Issue 18,090,000$ Denomination of Bonds 5,000$ Interest Rates 3.00% to 4.00%Interest Dates June 1 and December 1Principal Maturity Date December 1
Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
2021 6,210,000$ 248,400$ 6,458,400$ 2021 124,200$ 2021 124,200$
Total 6,210,000$ 248,400$ 6,458,400$ 124,200$ 124,200$
Note: Principal and interest is payable from the Special Tax Allocation Fund.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2012B
December 31, 2020
Date of Issue December 18, 2012
Date of Maturity December 1, 2024Amount of Issue 14,575,000$
Denomination of Bonds 5,000$
Interest Rates 3.00% to 4.00%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2021 1,540,000$ 245,900$ 1,785,900$ 2021 122,950$ 2021 122,950$ 2022 1,605,000 184,300 1,789,300 2022 92,150 2022 92,150
2023 1,690,000 120,100 1,810,100 2023 60,050 2023 60,050 2024 1,750,000 52,500 1,802,500 2024 26,250 2024 26,250
Total 6,585,000$ 602,800$ 7,187,800$ 301,400$ 301,400$
Note: Principal and interest is payable from a property tax levy.
Requirements Interest Due on
Village of Glenview Adopted 2022 Budget 240
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013A
December 31, 2020
Date of Issue December 19, 2013
Date of Maturity December 1, 2033Amount of Issue 6,065,000$
Denomination of Bonds 5,000$
Interest Rates 2.00% to 4.00%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2021 270,000$ 157,132$ 427,132$ 2021 78,566$ 2021 78,566$ 2022 280,000 149,032 429,032 2022 74,516 2022 74,516
2023 285,000 140,632 425,632 2023 70,316 2023 70,316 2024 295,000 132,082 427,082 2024 66,041 2024 66,041
2025 305,000 123,232 428,232 2025 61,616 2025 61,616 2026 315,000 113,626 428,626 2026 56,813 2026 56,813
2027 325,000 102,600 427,600 2027 51,300 2027 51,300
2028 340,000 89,600 429,600 2028 44,800 2028 44,800 2029 350,000 76,000 426,000 2029 38,000 2029 38,000
2030 365,000 62,000 427,000 2030 31,000 2030 31,000 2031 380,000 47,400 427,400 2031 23,700 2031 23,700
2032 395,000 32,200 427,200 2032 16,100 2032 16,100 2033 410,000 16,400 426,400 2033 8,200 2033 8,200
Total 4,315,000$ 1,241,936$ 5,556,936$ 620,968$ 620,968$
Note: Principal and interest will be paid by the Debt Service Fund via a transfer from the Corporate Fund.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013B
December 31, 2020
Date of Issue December 19, 2013
Date of Maturity December 1, 2023Amount of Issue 4,385,000$
Denomination of Bonds 5,000$ Interest Rates 1.50% to 3.50%
Interest Dates June 1 and December 1Principal Maturity Date December 1
Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
2021 640,000$ 64,450$ 704,450$ 2021 32,225$ 2021 32,225$
2022 660,000 45,250 705,250 2022 22,625 2022 22,625 2023 680,000 23,800 703,800 2023 11,900 2023 11,900
Total 1,980,000$ 133,500$ 2,113,500$ 66,750$ 66,750$
Note: Principal and interest will be paid by the Waukegan/Golf TIF Fund.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2016A
December 31, 2020
Date of Issue October 27, 2016
Date of Maturity December 1, 2029Amount of Issue 15,326,600$
Denomination of Bonds 5,000$
Interest Rates 4.45% to 5.91%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2021 1,191,850$ 571,644$ 1,763,494$ 2021 285,822$ 2021 285,822$ 2022 1,250,950 512,052 1,763,002 2022 256,026 2022 256,026
2023 1,314,975 449,504 1,764,479 2023 224,752 2023 224,752 2024 1,383,925 383,756 1,767,681 2024 191,878 2024 191,878
2025 1,452,875 314,560 1,767,435 2025 157,280 2025 157,280 2026 1,521,825 241,916 1,763,741 2026 120,958 2026 120,958
2027 1,600,625 165,824 1,766,449 2027 82,912 2027 82,912
2028 1,669,575 101,800 1,771,375 2028 50,900 2028 50,900 2029 1,723,750 51,712 1,775,462 2029 25,856 2029 25,856
Total 13,110,350$ 2,792,768$ 15,903,118$ 1,396,384$ 1,396,384$
Note: Principal and interest is payable from proceeds of the library property tax levy.
Requirements Interest Due on
Village of Glenview Adopted 2022 Budget 243
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
ADVANCE METERING INFRASTRUCTURE LOAN
December 31, 2020
Date of Issue May 1, 2015
Date of Maturity December 1, 2025Amount of Issue 6,876,024$
Interest Rates 2.00%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Glenview Bank
Future Principal and Interest Requirements
Fiscal Year
EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2021 1,031,392$ 91,577$ 1,122,969$ 2021 45,663$ 2021 45,914$ 2022 1,125,155 70,949 1,196,104 2022 35,377 2022 35,572
2023 890,748 48,445 939,193 2023 24,156 2023 24,289 2024 1,012,639 30,630 1,043,269 2024 15,273 2024 15,357
2025 518,899 10,378 529,277 2025 5,175 2025 5,203
Total 4,578,833$ 251,979$ 4,830,812$ 125,644$ 126,335$
Note: Principal and interest will be paid by the Water Fund and Sewer Fund.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
COMPONENT UNIT
Village of Glenview Adopted 2022 Budget 246
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
5,427,616$ $4,776,688 $4,776,688 $4,667,480
Budgeted Revenues
Local Taxes 6,393,333 6,352,768 6,503,677 8,190,023
Fees and Fines 30,585 24,000 24,000 -
Charges for Services 19,079 26,300 23,117 31,300
Intergovernmental 1,191,756 1,193,334 1,216,758 1,233,618
Investment Income 36,395 51,500 2,688 4,000
Other/Miscellaneous 27,277 22,000 25,000 22,000
Transfers In 50,000 - 17,000 40,000
Total Revenues 7,748,425 7,669,902 7,812,240 9,520,941
Budgeted Expenditures
Operating Expenditures
Personnel 5,471,967 5,825,111 5,631,045 5,824,604
Contractual Services 996,942 1,227,843 987,706 1,399,670
Commodities 492,189 591,115 558,343 614,365
Other Operating Costs 71,134 88,570 83,694 55,150
Capital Outlay 828,298 313,377 303,435 117,700
Total Operating Expenditures 7,860,530 8,046,016 7,564,223 8,011,489
Other Expenditures
Transfer Out 538,824 357,224 357,224 350,000
Total Other Expenditures 538,824 357,224 357,224 350,000
Total Expenditures 8,399,354 8,403,240 7,921,447 8,361,489
Ending Fund Balance/ Net Posistion 4,776,688$ 4,043,350$ 4,667,480$ 5,826,933$
Glenview Public Library Fund
Fiscal Year 2021
Beginning Fund Balance/ Net Position
Village of Glenview Adopted 2022 Budget 247
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
538,499$ 593,261$ 593,261$ 592,119$
Budgeted Revenues
Property Tax 1,806,842 1,781,129 1,758,873 1,780,632
Investment Income 10,173 10,500 4,700 4,700
Total Revenues 1,817,014 1,791,629 1,763,573 1,785,332
Budgeted Expenditures
Operating Expenditures
Contractual Services 220 220 220 220
Bond Principal 1,132,750 1,191,850 1,191,850 1,250,950
Bond Interest 628,282 571,644 571,645 512,052
Escrow Agent Fee 1,000 1,000 1,000 1,000
Total Operating Expenditures 1,762,252 1,764,714 1,764,715 1,764,222
Total Expenditures 1,762,252 1,764,714 1,764,715 1,764,222
Surplus/(Deficit)54,762 26,915 (1,142)21,110
593,261$ 620,176$ 592,119$ 613,229$ Net Position
Library Debt Service Bond Fund
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2022 Budget 248
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
795,042$ 261,110$ 261,110$ 446,673$
Budgeted Revenues
Investment Income 4,097 4,000 130 1,030
Transfer In 538,824 357,224 357,224 350,000
Other Revenues - - 339 -
Total Revenues 542,921 361,224 357,693 351,030
Budgeted Expenditures
Operating Expenditures
Contractual 149,185 10,500 52,155 41,000
Capital Outlay 927,669 149,964 119,974 319,000
Total Operating Expenditures 1,076,854 160,464 172,129 360,000
Total Expenditures 1,076,854 160,464 172,129 360,000
Surplus/(Deficit)(533,932)200,760 185,564 (8,970)
261,110$ 461,870$ 446,673$ 437,703$ Net Position
Library Special Reserve Fund
Fiscal Year 2021
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2022 Budget 249
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
Fund 810 Friends of the Library
Beginning Fund Balance 51,466$ 40,755$ 40,755$ 78,855$
Budgeted Revenues
Investment Income 424 100 100 100
Donations 40,000 40,000 40,000 40,000
Total Revenues 40,424 40,100 40,100 40,100
Budgeted Expenditures
Miscellaneous 1,134 2,000 2,000 3,000
Transfer to Library Operating 50,000 - - 40,000
Total Expenditures 51,134 2,000 2,000 43,000
Ending Fund Balance 40,755$ 78,855$ 78,855$ 75,955$
Fund 820 Gift
Beginning Fund Balance 85,494$ 107,849$ 107,849$ 109,934$
Budgeted Revenues
Investment Income 837 750 375 400
Donations 1,748 800 2,170 2,000
Transfer from Foundation Fund 20,000 - - -
Total Revenues 22,585 1,550 2,545 2,400
Budgeted Expenditures
Capital Outlay 230 1,000 460 1,000
Total Expenditures 230 1,000 460 1,000
Ending Fund Balance 107,849$ 108,399$ 109,934$ 111,334$
2022 Gift Funds
Fiscal Year 2021
Village of Glenview Adopted 2022 Budget 250
Fiscal Year Fiscal Year
2020 Projected 2022
Actual Budget Actual Budget
Fund 825 GPL Foundation Fund
Beginning Fund Balance 50,625$ 48,335$ 48,335$ 44,035$
Budgeted Revenues
Investment Income 515 500 250 250
Donations 18,051 25,000 13,500 15,000
Total Revenues 18,567 25,500 13,750 15,250
Budgeted Expenditures
Other Professional 339 - 500 500
Miscellaneous 518 20,000 250 43,785
Transfer to Fund 805 20,000 - 17,300 15,000
Total Expenditures 20,857 20,000 18,050 59,285
Ending Fund Balance 48,335$ 53,835$ 44,035$ (0)$
Fiscal Year 2021
2022 Gift Funds Continued
Village of Glenview Adopted 2022 Budget 251
VILLAGE OF GLENVIEW
BUDGET RESOLUTION
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VILLAGE OF GLENVIEW
2021 TAX LEVY CALCULATION
Village of Glenview Adopted 2022 Budget 256
2020
Levy Component Proposed Levy
Less
Abatement
Ordinance Net Levy
Plus Loss
Provision
Proposed
Extended Levy
Final Extended
Levy % Change
Corporate Operations $2,288,364 $0 $2,288,364 $68,651 $2,357,015 $0 0.00%
IMRF 1,324,000 0 1,324,000 39,720 1,363,720 1,102,209 23.73%
Police Pension 3,852,850 0 3,852,850 115,586 3,968,436 3,845,861 3.19%
Fire Pension 5,814,665 0 5,814,665 174,440 5,989,105 5,933,749 0.93%
Subtotal $13,279,879 $0 $13,279,879 $398,396 $13,678,275 $10,881,819 25.70%
Debt Service
2012B Refunding Bonds 1,789,300 0 1,789,300 89,465 1,878,765 1,875,195 0.19%
2013A Corporate Purpose Bonds 429,032 (429,032)0 0 0 0 0.00%
2013B Corporate Purpose Bonds 705,250 (705,250)0 0 0 0 0.00%
Total Village Debt Service $2,923,582 ($1,134,282) $1,789,300 $89,465 $1,878,765 $1,875,195 0.19%
Total Village Tax Levy $16,203,461 ($1,134,282) $15,069,179 $487,861 $15,557,040 $12,757,014 21.95%
Library Operations $8,173,195 - $8,173,195 $245,196 $8,418,391 $6,585,384 27.83%
2016A Refunding Bonds $1,763,002 - $1,763,002 $88,150 $1,851,152 1,851,669 -0.03%
Total Library Tax Levy $9,936,197 $0 $9,936,197 $333,346 $10,269,543 $8,437,053 21.72%
COMBINED TOTAL LEVY $26,139,658 ($1,134,282) $25,005,376 $821,207 $25,826,583 $21,194,067 21.86%
Village of Glenview
2021 Property Tax Levy Calculation
2021
Village of Glenview Adopted 2022 Budget 257
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Village of Glenview Adopted 2022 Budget 260
Village of Glenview Adopted 2022 Budget 261
VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
Village of Glenview Adopted 2022 Budget 262
Glossary of Terms
A
ABATEMENT: A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special assessments and service charges.
ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance.
ACCRUAL BASIS OF ACCOUNTING: A method of accounting that recognizes the financial effect of transactions, events and Interfund activities when they
occur, regardless of the timing of related cash flows.
ACTIVITY: A specific and distinguishable service performed by one or more organizational components of a government to
accomplish a function for which a government is responsible (e.g., police is an activity within the public safety function).
ACTUAL: The actual figures in the budget document are year-end audited totals for the fiscal year/s preceding the budget year.
ACTUARIAL/ACTUARY: A person or methodology that makes determinations of required contributions to achieve future funding levels that address risk and time.
ADDITIONS: Term used to describe the increases in the net assets of fiduciary funds.
ADOPTED BUDGET: The proposed budget as initially and formally approved by the Village Board.
AD VALOREM TAX: A tax levied in proportion to the value of the property levied.
ALLOTMENT: Portion of an annual or biennial budget appropriated to an interim period.
AMORTIZATION: The reduction of debt through regular payments of principal and interest, of which the principal payments are sufficient to retire the debt instrument at a predetermined date known as maturity.
APPRAISED VALUE: To make an estimate of value, generally for the purpose of taxation.
APPROPRIATION: An act or ordinance of the Village Board allowing agencies and departments to incur obligations and to make payments out of a specific budget for specified purposes.
ARBITRAGE: Investment earnings representing the difference between interest paid on the bonds and the interest earned on the investments made utilizing the bond proceeds.
ASSESSED VALUE: A value set upon real estate or other property by a government, generally for the purpose of levying taxes.
ASSETS: Resources owned or held by a government, which have monetary value.
Village of Glenview Adopted 2022 Budget 263
A – Continued
AUDIT: A comprehensive investigation of the manner in which the government’s resources were actually utilized. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body’s appropriations. A performance audit consists of a review of how well the government met its stated goals.
B
BALANCED BUDGET: Total expenditure allocations do not exceed total available resources.
BENEFITS: Payments to which participants may be entitled under a pension plan, including pension, death and those due on termination of employment.
BOND: A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically.
BOND ANTICIPATION NOTE (BAN): Notes issued by the Village to obtain temporary financing for projects that will eventually be financed on a long-term basis (and the BAN repaid) with bonds.
BOND REFINANCING: The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
BONDED DEBT: Debt for which general obligation bonds or revenue bonds are issued.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year.
BUDGET ADJUSTMENT: A legal procedure utilized by the Village staff and Village Board of Trustees to revise a budget. This can be done at any time during the year by action of the Board of Trustees.
BUDGET AUTHORITY: Authority provided by law that permits Village departments to incur obligations requiring either immediate or future payment of money.
BUDGET CALENDAR: The schedule of essential dates or milestones which the Village follows in the preparation, adoption and administration of the budget.
BUDGET DEFICIT: The amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal year.
Village of Glenview Adopted 2022 Budget 264
B – Continued
BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive financial program to the Village Board.
BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the Village Manager to the Village Board.
BUDGET ORDINANCE: The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources.
BUDGETARY CONTROL: The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitation of available appropriations and available revenues.
BUILDING PERMITS: Revenues derived from the issuance of building permits prior to construction with the Village of Glenview.
C
CABLE TV FRANCHISE: Franchise tax levied on a cable television company.
CAPITAL IMPROVEMENTS: A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of physical facilities, buildings, structures, streets and highways, storm and sanitary sewers, fixed equipment and landscaping.
CAPITAL IMPROVEMENT PROGRAM (CIP): A multi-year plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project and specifies the full resources estimated to be available to finance the projected expenditures.
CAPITAL OUTLAY: Refers to the purchase of land, buildings, machinery and those equipment items which have an estimated useful life of greater than one year and belong to the classes of property commonly considered as fixed assets.
CAPITAL PROJECT: Major construction, acquisition or renovation activities which add value to a government’s physical assets or significantly increases their useful life. Also called capital improvements.
CAPITAL PROJECTS FUND: A fund used to account for the acquisition or construction of major governmental capital facilities and equipment (which are not financed by other funds).
CASH ACCOUNTING A basis of accounting in which transactions are recorded when cash is either received or expended for goods and services.
CASH RESERVE(S): Policy established by the Village Board which requires a certain level of funds to be available for expenses caused by unforeseen emergencies or revenue declines. Year-end balances in the General Operating Fund computed on a modified accrual basis. The Village’s goal is to maintain a Fund Balance reserve of 33 percent to 40 percent of the annual General Operating Fund Appropriation.
Village of Glenview Adopted 2022 Budget 265
C – Continued
CHARGEBACKS: Accounting transactions which recover the expenses of one fund from another fund that received the service.
CHART OF ACCOUNTS: A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations and budgeting processes.
COMMODITIES Items which, after use, are consumed or show a material change in, or an appreciable impairment, of their physical condition, and which are generally of limited value and characterized by rapid depreciation.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): This official annual report presents the status of the Village’s finances in a standardized format. The CAFR is organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities and fund balance; and an operating statement that compares revenues and expenditures.
COMPREHENSIVE PLAN: The overall source of information and planning for a community, which is also intended to identify a community’s needs and establish a vision for the future.
CONTINGENCY: An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as emergencies, federal mandates shortfalls in revenue, and similar eventualities.
CONTRACTUAL SERVICES: Services provided by another individual, (not on Village payroll) agency, or private firm.
D
DEBT PROCEEDS – BONDS: Funds available from the issuance of bonds.
DEBT SERVICE: Includes principal and interest payments and handling charges on general obligation bonds, special assessment bonds and notes.
DEBT SERVICE FUND: A fund used to account for the accumulation of resources for and the payment of general long-term debt principal, interest, and related costs.
DEFICIT: The excess of liabilities over assets or expenditures over revenues, in a fund over an accounting period.
DELINQUENT TAXES: Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached.
DEPARTMENT: The basic organizational unit of the Village, which is functionally unique in its services.
DEPRECIATION: A calculation of the estimated decrease in value of physical assets due to usage and passage of time.
Village of Glenview Adopted 2022 Budget 266
D – Continued
DISBURSEMENT: The expenditure of monies from an account.
DISTINGUISHED BUDGET PRESENTATION PROGRAM: A voluntary program administered by the Government Finance Officers Association to encourage governments to publish efficiently organized and easily readable budget documents, providing peer recognition and technical assistance to the fiscal officers preparing them.
DIVISION: A unit of an organization which reports to a department.
E
EFFICIENCY: The relationship between the amount of input (usually dollars or personnel time) and the amount of output, or outcome, for an activity or program.
ENCUMBRANCES: These are obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for which a part of the appropriation is reserved. The use of encumbrances is designed to prevent overspending and permits officials to be certain of how much money is available for new commitments.
ENTERPRISE FUNDS: Enterprise Funds are used to account for operations: (a) that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are financed or recovered through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes.
EQUALIZATION RATE: The total ratio of assessed value to full value of taxable property in a municipality.
EQUITY: The difference between fund assets and fund liabilities. (Fund Balance)
ESTIMATE: Revenue and expenditure estimates for the current fiscal year which are developed as part of the budget preparation process.
ESTIMATED REVENUE: The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by the Board.
EXPENDITURE: This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. (Note: An encumbrance is not an expenditure. An encumbrance reserves funds to be expended).
EXPENSES: Charges incurred, whether paid immediately or unpaid, for operation, maintenance, interest and other charges. (Used primarily in Proprietary Type Funds).
Village of Glenview Adopted 2022 Budget 267
F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS): These funds are used to account for assets held by the Village in a trust or agency capacity for individuals, private organizations, other governments and/or other funds. These include Expendable Trust, Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for essentially in the same manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
FISCAL POLICY: A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.
FISCAL YEAR: The time period designated by the Village signifying the beginning and ending period for recording financial transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to as a calendar year.
FIXED ASSETS: Assets of a long-term character, which are intended to be held or used, such as land, buildings, machinery, furniture and other equipment.
FIXED COST: The costs of providing goods or services that do not vary proportionately to the volume of goods or services provided.
FLEET: The vehicles owned and operated by the Village.
FORECAST: A projection of future revenues and/or expenses based on historical and current economic, financial and demographic information.
FORFEITURE: The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses resulting from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of the property.
FULL-TIME EQUIVALENT (FTE): A part-time position converted to the decimal equivalent of a full-time position based upon 2,080 hours per year. For example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a full-time position.
FUNCTIONAL CLASSIFICATION: A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is placed in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the spending agency or department.
FUND: A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
Village of Glenview Adopted 2022 Budget 268
F – Continued
FUND ACCOUNTING: The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are to be controlled.
FUND BALANCE: The difference between assets and liabilities in a governmental fund.
FUND TRANSFER: A budgeted transfer of funds to another fund.
G
GENERAL FUND: The General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS: Bonds in which the full faith and credit of the issuing government are pledged.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): The independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments.
GOAL: A statement of broad direction, purpose or intent based on the needs of the community.
GOVERNMENTAL FUND TYPE: One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category includes activities usually associated with a typical state or local government operation; composed of four types: general fund, special revenue fund, capital projects fund and debt service fund.
GOVERNMENTAL ACCOUNTING: The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of governmental units and agencies.
GOVERNMENTAL FUNDS: General, Special Revenue, Debt Service and Capital Project funds.
GRANT: A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in the support of a specified function.
H
HOME-RULE: A home-rule unit may exercise any power and perform any function pertaining to its government and affairs including but not limited to the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt. The Village of Glenview is a home-rule municipality.
Village of Glenview Adopted 2022 Budget 269
I
INFLATION: A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of value of currency.
INFRASTRUCTURE: Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the Village.
INTERFUND TRANSFERS: Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.
INTERGOVERNMENTAL REVENUE: Revenue received from or through the Federal, State or County Government.
INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies.
INVENTORY: A detailed listing of property currently held by the government.
L
LEVY: To impose or collect taxes, special assessments, or service charges for the support of Village activities.
LIABILITIES: Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date.
LINE ITEM BUDGET: A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.)
LIQUIDATION: To convert assets into cash.
LONG-TERM DEBT: Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year.
M
MANDATE: A requirement from a higher level of government that a lower level of government perform a task in a particular way or by a particular standard.
MILL: A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property.
MILLAGE: The tax rate on real property based on $1.00 per $1,000 of assessed property value.
Village of Glenview Adopted 2022 Budget 270
M – Continued
MISCELLANEOUS REVENUE: Those revenues that are small in value and not individually categorized.
MISSION STATEMENT: The statement that identifies the particular purpose and function of a department.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which is recognized when due.
MUNICIPAL CODE: A collection of laws, rules and regulations that apply to the Village and its Citizens.
O
OBJECT CLASSIFICATION: A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel benefits), regardless of the agency involved or purpose of the programs for which they are used.
OBJECTIVE: Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific time frame.
OPERATING BUDGET: A financial plan that pertains to daily operations that provides basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them.
OPERATING EXPENSES: Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities.
OPERATING REVENUES: Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day services.
OPERATING TRANSFER IN/OUT: A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund.
ORDINANCE: A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate boundaries of the Village, unless in conflict with any higher form of law such as state or federal.
OUTLAYS: Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements.
Village of Glenview Adopted 2022 Budget 271
P
PER CAPITA: A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population.
PERSONNEL COSTS: Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense categories defined in the financial plans.
PERFORMANCE INDICATORS: Specific quantitative and qualitative measures of work performed as an objective of the department.
PERFORMANCE MEASURE: A measure that is established to evaluate the effectiveness and efficiency of specific service.
PERMANENT FUND: The Village Permanent Fund is used to accumulate proceeds from the sale of land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for village-wide improvements outside of the TIF district.
POLICY BUDGET: The Village of Glenview’s process is to present the recommendations for the annual work program of services provided to the citizens, the annual budget, and the long-range financial plan.
PRODUCTIVITY: A measure of the increase of service output of Village programs compared to the per unit of resource input invested.
PROPERTY TAX LEVY: A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date.
PROPERTY TAXES: Used to describe all revenues received in a period from property taxes, both current and delinquent, including all related penalties and interest. Property taxes are levied on both real and personal property according to the property’s valuation and tax rate.
PROPRIETARY FUNDS: Activities found in this category are many times seen in the private sector and are operated in a manner similar to their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed of two fund types: enterprise funds and internal service funds.
PURCHASE OF SERVICE AGREEMENT (PSA): Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide services that the Village does not currently offer.
PURCHASE ORDER: A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a vendor becomes a contract. Its main function is to expedite and control buying by the Village.
Q
QUALITY: Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations.
QUARTERLY FINANCIAL REPORTING: A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents) to serve as an update of important components of the annual budget.
Village of Glenview Adopted 2022 Budget 272
R
RESERVE: (1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and; (2) An account used to earmark a portion of fund equity as legally segregated for a specific future use.
RESERVE FUND BALANCE: Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available for appropriation or expenditure.
RESOLUTION: A legislative act by the Village with less legal formality than an ordinance.
RESTITUTION: Revenues collected in payment for damage to Village property.
RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an Enterprise Fund.
REVENUES: Money received into a fund from outside the fund that, together with fund balances, provide the financial resources for a given fiscal year.
REVENUE BONDS: Bonds in which principal and interest are paid exclusively from enterprise fund earnings.
REVISED BUDGET: The adopted budget as formally adjusted by the Village Board.
S
SALES TAX: Tax imposed on taxable sales of all final goods.
SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties.
SPECIAL ASSESSMENT FUNDS: A fund used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied.
SPECIAL REVENUE FUNDS: Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes.
STRATEGIC PLAN: A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan.
T
TAX LEVY: The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance.
Village of Glenview Adopted 2022 Budget 273
T – Continued
TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments.
TRIAL BALANCE: A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control account, the ledger from which uses total expenditures and transfers to other funds that decreases net financial resources.
U
UNRESERVED FUND BALANCE: Represents assets that are not considered “expandable available financial resources.” Examples of this category include advances to other funds and non-current loans receivable.
USER CHARGES: The payment of a fee for direct receipt of public service by the party benefiting from the service.
V
VARIABLE RATE: A rate of interest subject to adjustment.
Village of Glenview Adopted 2022 Budget 274
Commonly Used Acronyms
ADA: Americans with Disabilities Act
APWA: American Public Works Association
CAD: Computer Aided Dispatch, Computer Aided Design
CBD: Central Business District
CERF: Capital Equipment Replacement Fund
CPM: Center for Performance Measurement
DARE: Drug Awareness Resistance Education program
DPW: Department of Public Works
EMS: Emergency Medical Services
EPA: Environmental Protection Agency
FOIA: Freedom of Information Act
FRRF: Facility Repair and Replacement Fund
GFOA: Government Finance Officers Association
HHW: Household Hazardous Waste
HR: Human Resources
ICMA: International City/County Management Association
IDOT: Illinois Department of Transportation
IEPA: Illinois Environment Protection Agency
IMRF: Illinois Municipal Retirement Fund
IMS: Infrastructure Management Services
IT: Information Technology
JETSB: Joint Emergency Telephone Systems Board
J.U.L.I.E.: Joint Utility Location Information & Excavation System
MERF: Municipal Equipment Repair Fund
MGP: Municipal GIS Partners
MPI: Municipal Partnering Initiative
NPDES: National Pollutant Discharge Elimination System
OSHA: Occupational Safety & Health Administration
RFP: Request for Proposal
RFI: Request for Information
RFQ: Request for Qualifications
STAF: Special Tax Allocation Fund
TIF: Tax Increment Financing
USEPA: United States Environmental Protection Agency
VMO: Village Manager’s Office
VSP: Voluntary Separation Program
Village of Glenview Adopted 2022 Budget 275