Anexo

SPECIAL COUNCIL MEETING - BUDGET REVIEW AGENDA REVISED JUNE 4, 2014 (To remove the meeting end time) CITY HALL COUNCIL CHAMBERS - 15 LOOCKERMAN PLAZA - DOVER, DELAWARE MAY 20, 2014 - 6:30 p.m. Agenda Additions/Deletions 1. Introduction and Presentation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6:30 - 6:45 p.m.) 2. Summaries of Fund Revenue and Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . (6:45 - 7:15 p.m.) 3. Personnel Information.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:15 - 7:30 p.m.) Break. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:30 - 7:40 p.m.) 4. Revenue Review. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:40 - 7:55 p.m.) 5. Division Budget Reviews. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:55 - 8:45 p.m.) 6. Questions, Answers, and Open Discussion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8:45 - 9:00 p.m.) MAY 21, 2014 - 6:00 p.m. (Continuation of Recessed Meeting of May 20, 2014) Agenda Additions/Deletions 1. Review of Capital Investment Plan (CIP). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6:00 - 7:00 p.m.) Break. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:00 - 7:10 p.m.) 2. Financial Forecast by Fund.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:10 - 8:00p.m.) A. General Fund B. Water/Wastewater Fund C. Electric Fund 3. City Policies and Procedures.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8:00 - 8:30 p.m.) A. Financial Policy B. Budget Amendment Procedure 4. Questions, Answers, and Open Discussion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8:30 - 9:00 p.m.) JUNE 2, 2014 - 6:30 p.m. (Continuation of Recessed Meeting of May 21, 2014) Agenda Additions/Deletions 1. Responses to Council Members’ Questions and Inquiries.. . . . . . . . . . . . . . . . (6:30 - 7:30 p.m.) 2. Questions, Answers, and Open Discussion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:30 - 9:00 p.m.) JUNE 5, 2014 Agenda Additions/Deletions 1. Responses to Council Members’ Questions and Inquiries.. . . . . . . . . . . . . . . . (6:30 - 7:30 p.m.) 2. Questions, Answers, and Open Discussion. . . . . . . . . . . . (7:30 p.m. - no end time has been set) (All of the Above Times Are Estimated and Are Subject to Change Based on Length of Discussion) /tm S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\Council-Agendas\2014\05-20-2014 Budget Review - REVISED 06-04-2014.wpd THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS.

Memorandum Office of the City Manager (. PO Box 475 Dover, DE 19903 Phone: (302) 736-7005 FAX: (302) 736-7002 E-mail: skoenig@dover.de.us To: Members of City Council From: Scott D. Koenig, P.E. City Manager Donna S. Mitchell, CPA Controller/Treasurer Date: May 14, 2014 Subject: DRAFT Fiscal Year 2014-2015 Operating Budget & Support Documentation The attached budget book includes all of the supporting documentation for the DRAFT Fiscal Year 2014-2015 Operating Budget. In addition, copies of all of the planned presentations are included for your preview prior to next week's meetings. Also included is a personnel section that includes a summary of positions, a summary of all personnel costs and an analysis of overtime trends. W e h a v e c o n t i n u e d t o m a k e r e d u c t i o n s w h e r e p o s s i b l e over the past several months. Please review the documents at your earliest convenience. If we receive your questions ahead of the budget presentation, we will try to incorporate answers to your questions with the presentations or during the Question & Answer period identified on the agenda. We would like to thank Tracey Lisiecki and Diane Metsch for their hard work and dedication in completing the draft budget for FY 2015. cc: City Clerk's Office 1

ANNUAL OPERATING BUDGET FOR FISCAL YEAR JULY 1, 2014 – JUNE 30, 2015 “COMMUNITY EXCELLENCE THROUGH QUALITY SERVICE” 2

INTRODUCTION CONTAINS THE FOLLOWING: – CITY MANAGER’S LETTER – CITY OF DOVER VISION – CITY ORGANIZATIONAL CHART 3

City of Dover May 15, 2014 Members of City Council City of Dover Dover, DE 19901 RE: 2014-2015 Proposed Budget Dear Members of City Council: Enclosed is the proposed Fiscal Year 2014-2015 City of Dover Operating Budget to be considered by City Council. During the past several months, many members of city staff have worked extremely hard to cut expenses and consolidate operations as much as possible. The proposed budget reflects our continued commitment to providing efficient, basic municipal services for our citizens as well as the business community. The proposed budget complies with all financial policies. During last year’s budget hearings, staff identified a multi- million dollar deficit in the 5-year financial forecast for the General Fund. In order to balance the General Fund budget and align current year revenues with current year expenses, a $0.0722 increase in the tax rate is required. This represents a 21% increase in the property tax rate. There are a number of factors influencing the General Fund including additional capital investment and employee expenses. In the Water/Sewer Fund, we are proposing a $0.45 per 1,000 gallons increase in the Groundwater Surcharge rate for Inflow/Infiltration. This will increase the rate from $1.05 per 1,000 gallons to $1.50 per 1,000 gallons (a 42.9% increase). In addition, the customer charge is proposed to be increased from $1.25 to $2.50 for both water and wastewater. The proposed budget includes no changes to the current electric rates. The proposed budget includes pay increases in accordance with the collective bargaining agreements for the Fraternal Order of Police (FOP), the International Brotherhood of Electric Workers (IBEW) and the Dover Organization of Employees (DOE). Pay increases for the non-bargaining employees within the workforce are also included in the proposed budget. As of this date, there is not an approved collective bargaining agreement with the AFSCME bargaining unit; therefore, no pay increases for this group have been included in this document. The total number of full-time personnel will be increased to 348 positions, a net increase of one (1) position over the FY-2014 authorization. The total personnel budget across all funds will be approximately $32.83 million. Once again, the capital budget has also received significant scrutiny as we have progressed through the budget process. There is a significant increase in funding proposed for the City’s Street Program. In addition, the capital budget affords for purchase of over $900,000 in Public Safety equipment that was not included in prior capital budgets. This document also emphasizes the need for continued Utility Capital Investment Purchases and Projects. Specific attention has been paid to long-term forecasting with respect to all of our funds (general, water/sewer & electric). Difficult decisions will continue to be required to address structural problems related to future budgets in all of these funds. These decisions will include, but not be limited to, new revenue sources, increases in current revenue sources, further reductions in cost centers, revisions to capital plans, and the potential sale of assets. 4

5

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE VISION The City of Dover is a place where people want to live! Through the team effort of its elected officials, employees, and citizens, Dover is a clean and safe community, with a future of balanced growth and opportunity where all citizens are heard, enjoy a high quality of life, and diversity is valued. 6

FY 2015 ANNUAL OPERTING BUDGET – DOVER, DELAWARE CITY OF DOVER FISCAL YEAR 204 ORGANIZATION CHART CITIZENS OF DOVER MAYOR & COUNCIL ECONOMIC DEVELOPMENT MAYOR COUNCIL POLICE CITY SOLICITOR PLANNING & COMMUNITY CITY MANAGER CITY CLERK FINANCE FIRE TAX ASSESSOR ENHANCEMENT SERVICES PROCUREMENT/ LIFE SAFETY LIBRARY CUSTOMER SERVICES INVENTORY CODE ENFORCEMENT LIBRARY CUSTOMER SERVICE METER READING INSPECTIONS/ PUBLIC WORKS PERMITTING PUBLIC WORKS HUMAN RESOURCES ADMINISTRATION PLANNING INFORMATION GROUNDS TECHNOLOGY COMMUNITY DEVELOPMENT ELECTRIC SANITATION PARKS & RECREATION ELECTRIC ADMINISTRATION STREETS SYSTEM OPERATIONS FACILITIES MANAGEMENT ELECTRIC ENGINEERING FLEET MAINTENANCE ELECTRIC TRANSMISSION & DISTRIBUTION WATER/WASTEWATER ENGINEERING WASTEWATER MANAGEMENT WATER MANAGEMENT WATER CONSTRUCTION WATER TREATMENT PLANT 7

City of Dover Fiscal Year 2015 Proposed Budget Highlights of Overall Budget May 2014 8

Policy Compliance • Revenue Policy • #7 – The City will project current revenues on a conservative basis so the actual revenues will consistently meet or exceed budgeted revenues. Revenues greater or less than the original budget will flow through to the audited Ending Budget Balance. • Expenditure Policy • #2 – The City will adopt a balanced budget, by fund, for all funds maintained by the City, in which total anticipated revenues must equal or exceed the budgeted expenditures to budgeted amounts. The Beginning Budget Balance will not be considered a revenue source. • Budget Balance Policy – General Fund • #1 – The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 12% of the current year operating revenues for the General Fund, excluding the carry forward balance. (8.33% = 1 month, 12% = 45 days) • Budget Balance Policy – Water & Wastewater Fund • #1 – The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 17% of the current year operating revenues for the General Fund, excluding the carry forward balance. (17% = 2 months) • Budget Balance Policy – Electric Fund • #1 – The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 12% of the current year operating revenues for the General Fund, excluding the carry forward balance. 2 9

Policy Compliance (continued) 3 10

Revenue Changes • General Fund  Proposed tax increase $.0722 or 21%  Proposed increase in Water/Wastewater Transfers FY16 – FY19  Proposed change to billing for Extra Duty Services  Proposed changes for Planning & Inspection fees for discussion • (not included in the Draft Budget)  No proposed sanitation fee increase  No proposed fine increases  No PILOT changes • Water/Wastewater Fund  Ground water surcharge for Inflow/Infiltration increase $.45 or 42.9%  Customer Charge is increased from $1.25 to $2.50 each water and wastewater  No proposed water fee increases  No proposed sewer fee increases  No proposed impact fee increase • Electric Fund  No proposed changes 4 11

Applicable to All Funds • Pay increases in accordance with collective bargaining agreements • Department Heads proposed to receive a 2% pay increase and a $1,250 bonus • Other Non-bargaining employees proposed to receive a 3% pay increase • Total Headcount – Added 1 full-time and 8 casual/seasonal positions • 2 positions transferred from Water/Wastewater to General Fund • Personnel Cost Increases – Net increase $16,000, after adjusting for the Pension Accounting change of $2,783,600 in the original FY14 budget • Wages decreased $53,500, with the reduction of Police overtime $100,000 and bonus payments • Health Care Premiums – The proposed budget continues with the change in the cost sharing allocation for health care premiums to 15%. The medical premiums decreased $115,300 attributed to changes in coverage, new hires at 15%, and a less than a half percent premium increase. • Pension & OPEB cost are calculated using actuarial percentages resulting in an increase of $183,800. • Continues to segregate all vacation sell-back, retirement payouts, and education assistance from Department/Division budgets by transferring estimated cost to a fund expense. 5 12

General Fund • Proposed revenue increased $2,869.700 or 7.9% and expenditures increased $2,250,800 or 6.1% • Major contributing factors to revenues • Property Taxes – $2,207,700 or 20.0% • Court of Chancery Fees – $159,800 • Internal Service Allocations – $577,000 related to pensions • Planning/Inspections Permits & Fees – $186,700 • Municipal Street Aid – $136,500 • Transfer Taxes – ($215,500) • Civil Traffic Penalties – ($100,000) • Sanitation Revenues – ($80,900) • Major contributing factors to expenditures • Budget Deficit from FY14 – $555,500 • Capital Projects – $993,900 • City Police Pension Required Contribution – $347,600 • Debt Service for Public Safety Equipment (Fire & Police) – $190,100 • Pension & Other Post Employment Benefits (Retirement medical) – $97,000 • Other employment expenses – $100,000 • Insurance – $65,900 6 • Contribution to Downtown Dover Partnership – ($102,400) • Street Lights – ($61,500) 13

Property Taxes 7 14

8 15

Water/Wastewater Fund • Proposed revenue increased $703,200 or 5.1% and expenses increased $436,400 or 3.3% • Major contributing factors to revenues • Groundwater inflow adjustment – $537,900 or 40.6% • Customer charge – $185,800 Water & $174,900 Wastewater • Water Service fees – ($300,100) • Wastewater Service fees – $64,100 • Wastewater Treatment fees – ($77,700) • Wastewater Impact Fees – $104,900 • Water Impact Fees – $115,700 • Major contributing factors to expenses • Wastewater Capital Projects – $470,000 • Kent County Treatment fees – $130,200 • Internal Service allocations – $157,300 related to Pensions • Debt Service – $132,500 • Transferred two positions to General Fund – ($134,500) 9 • Phase-out of Construction Division – ($98,900) 16

Inflow/Infiltration Capital Maintenance Program 10 17

Electric Fund • Proposed revenue decreased ($2,679,100) or 3.2% and expenses decreased by ($890,000) or 1.1% • Major contributing factors to revenues • Transfer from Rate Stabilization Reserve – ($4,000,000) • Customer sales – $1,756,300 • Utility taxes – ($195,300) (Sales on customers required to pay taxes are down) • Interfund service allocations from Water/Wastewater have been discontinued ($98,500) • Interest earnings – ($107,400) • Major contributing factors to expenses • Power Supply – ($6,075,900) • Power Generation – $5,842,700 • Division expenses $1,134,500 offset by pension change ($1,314,200) • Utility taxes – ($195,300) in conjunction with revenue decrease • Internal service allocations – $321,200, related to pensions • Inventory write off expense - ($175,000) was re-implemented to cover any obsolete adjustments needed this next fiscal year 11 • Fully funded OPEB liability rather than Phase-In Plan over 10 years – $34,100 18

City of Dover Rate & Fee Trends Actual Actual Actual Actual Actual Actual Actual Actual Budget Proposed GENERAL FUND 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 Rolled Back Property Tax Rate @ 100% value $0.3100 $0.3108 Property Tax Rate Approved/Proposed $0.3300 $0.3300 $0.3300 $0.3300 $0.3300 $0.3378 $0.3378 $0.3378 $0.3378 $0.4100 Property Tax Rate Increase (without 100% rollback) $0.02 $0.0270 Trash Fees (in City) - implemented FY2000 $5.85 $5.85 $5.85 $5.85 $5.85 $11.70 $11.70 $17.00 $17.00 $17.00 Trash Fees (outside City) $18.72 $18.72 $23.00 $29.00 $29.00 $42.75 $42.75 $42.75 $42.75 $42.75 Transfer from Electric Utility 8.4% 5.1% * 7.2% 6.6% 6.5% 8.0% 8.0% $8 million $8 million $8 million % of Electric Fund Revenues 8.3% 9.6% 9.9% % of General Fund Revenues 22.3% 22.5% 20.4% Transfer from Water/Wastewater Utility 4.4% 4.5% 4.6% 5.0% 4.5% 0.0% 4.5% $500,000 $500,000 $500,000 % of Water/Wastewater Fund Revenues 3.7% 3.6% 3.4% % of General Fund Revenues 1.4% 1.4% 1.3% WATER/WASTEWATER FUND Water per 1,000 gal $2.45 $2.45 $2.45 $2.45 $2.70 $3.00 $3.00 $3.00 $3.00 $3.00 Water per 1,000 gal (Outside City) $3.68 $3.68 $3.68 $3.68 $4.05 $4.50 $4.50 $4.50 $4.50 $4.50 Water Flat Rate Charge (new source) $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $2.50 Wastewater per 1,000 gal. Charge $2.10 $2.10 $2.10 $2.10 $2.10 $2.65 $2.65 $2.65 $2.65 $2.65 Wastewater per 1,000 gal (Outside City) $3.15 $3.15 $3.15 $3.15 $3.15 $3.98 $3.98 $3.98 $3.98 $3.98 Wastewater Flat Rate Charge (new source) $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $2.50 Kent County Sewer Treatment Fee - Rate set by County $2.13 $2.13 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 Kent County Sewer Adjustment (new source - City) $1.05 $1.05 $1.05 $1.05 $1.50 ELECTRIC FUND Full Year at Residential Rate Changes (includes any PCA adj.) $0.0976 $0.1218 $0.1343 $0.1450 $0.1450 $0.1407 $0.1364 $0.1316 $0.1204 $0.1204 Increase % 6.4% 28.9% 10.3% 8.0% 0.0% -3.0% -3.1% -3.5% -11.7% -8.5% Cumulative % Change 35.3% 45.6% 53.5% 53.5% 50.6% 47.5% 44.0% 32.3% 23.8% Electric Fund Customer Charge $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 Reconnect Fees $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 Return Check Fees $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 19

FUND SUMMARIES & RESERVE ACCOUNTS CONTAINS THE FOLLOWING SUBSECTIONS: – ALL FUNDS SUMMARY – GENERAL FUND – WATER/WASTEWATER FUND – ELECTRIC FUND – CHARTER ARTICLE IV SEC44 & FINANCIAL POLICIES 20

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover All Funds Summary Fiscal 2015 Budget Fund or Beginning Revenues/ Expenses/ Ending Reserve Account Balances Transfers In Transfers Out Balances General Fund Operating Fund $ 3,393,000 $ 39,147,700 $ (39,084,300) $ 3,456,400 Contingency Account 716,000 3,500 - 719,500 Capital Project Fund 117,100 6,004,600 (6,004,600) 117,100 Capital Asset Reserve 509,800 2,500 - 512,300 Parkland Reserve 203,800 1,000 - 204,800 Total General Fund 4,939,700 45,159,300 (45,088,900) 5,010,100 Water/Wastewater Fund Operating Fund 714,900 14,500,400 (13,705,100) 1,510,200 Contingency Account 297,400 5,100 - 302,500 I & E Fund 2,081,200 4,340,600 (4,648,200) 1,773,600 Capital Asset Reserve 1,026,900 17,400 - 1,044,300 Impact Fee Reserve 3,020,500 51,300 (1,315,600) 1,756,200 Total Water Fund 7,140,900 18,914,800 (19,668,900) 6,386,800 Electric Fund Operating Fund 9,253,600 80,306,500 (80,286,100) 9,274,000 Contingency Account 820,100 5,900 - 826,000 Insurance Reserve 738,300 5,300 - 743,600 Rate Stabilization Reserve 10,507,300 75,700 - 10,583,000 I & E Fund 3,362,200 5,024,800 (4,936,100) 3,450,900 Depreciation Reserve 9,898,000 100,200 - 9,998,200 Future Capacity Reserve 10,076,200 72,500 - 10,148,700 Total Electric Fund 44,655,700 85,590,900 (85,222,200) 45,024,400 Less: Interfund Operating Transfers (8,500,000) 8,500,000 Capital and Reserve Transfers (11,341,800) 11,341,800 Interfund Allocations 5,031,300 (5,031,300) Subtotal Major Operating Funds 56,736,300 134,854,500 (135,169,500) 56,421,300 Workers Compensation 1,135,000 501,100 (637,200) 998,900 Community Transportation Fund 78,900 1,500,500 (1,500,500) 78,900 Police Grants 77,200 339,000 (384,000) 32,200 Library Grants 17,300 274,100 (270,100) 21,300 CDBG - 243,600 (243,600) - Total All Funds & Reserves $ 58,044,700 $ 137,712,800 $ (138,204,900) $ 57,552,600 Notes: Special Revenue Funds with receipts that pass over to the General Fund are not individually included. These are Municipal Street Aid, Civil Traffic Penalties, and Transfer Taxes. 21

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND CASH RECEIPT SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET FY14 RECEIPTS 1 BEGINNING BALANCE 3,851,086 3,455,200 4,219,800 3,393,000 3,393,000 (62,200) -1.8% 2 FINES AND POLICE REVENUE 612,193 666,000 573,900 629,300 629,300 (36,700) -5.5% 3 INVESTMENT INCOME 93,173 75,000 40,000 40,000 40,000 (35,000) -46.7% 4 LIBRARY REVENUES 64,584 66,600 70,500 71,600 71,600 5,000 7.5% 5 KENT COUNTY BOOK REIMBURSEMENT 406,481 400,000 460,000 450,000 450,000 50,000 12.5% 6 BUSINESS LICENSES 1,462,503 1,460,000 1,460,000 1,460,000 1,460,000 - 0.0% 7 PERMITS AND OTHER FEES 1,162,765 1,167,500 1,332,500 1,214,200 1,354,200 186,700 16.0% 8 MISCELLANEOUS CHARGES 106,997 63,300 53,100 53,900 53,900 (9,400) -14.8% 9 POLICE EXTRA DUTY 703,575 650,000 650,000 663,000 659,500 9,500 1.5% 10 PROPERTY TAXES 11,076,335 11,120,000 11,046,000 11,049,200 13,327,700 2,207,700 19.9% 11 BID REVENUE 50,060 49,500 49,500 50,000 50,000 500 1.0% 12 RECREATION REVENUE 144,490 133,000 148,800 148,800 148,800 15,800 11.9% 13 FRANCHISE FEE 618,347 606,200 636,000 636,000 636,000 29,800 4.9% 14 SANITATION FEES 2,624,877 2,676,500 2,595,600 2,595,600 2,595,600 (80,900) -3.0% 15 RENT REVENUE - GARRISON FARM 117,247 118,500 118,500 101,400 101,400 (17,100) -14.4% 16 COURT OF CHANCERY FEES 917,700 863,200 1,002,200 917,700 1,023,000 159,800 18.5% 17 RECEIPTS SUBTOTAL 20,161,327 20,115,300 20,236,600 20,080,700 22,601,000 2,485,700 12.4% 18 INTERFUND SERVICE RECEIPTS 19 INTRAFUND SERVICE RECEIPTS W/WW 1,046,492 1,134,900 1,360,300 1,359,800 1,390,700 255,800 22.5% 20 INTRAFUND SERVICE RECEIPTS ELECTRIC 3,195,818 3,319,400 3,572,700 3,593,100 3,640,600 321,200 9.7% 21 INTERFUND SERVICE RECEIPTS SUBTOTAL 4,242,310 4,454,300 4,933,000 4,952,900 5,031,300 577,000 13.0% 22 GRANTS: 23 POLICE RELATED/EXTRA DUTY 170,337 110,000 126,800 124,000 124,000 14,000 12.7% 24 POLICE PENSION GRANT 577,765 500,000 500,000 500,000 500,000 - 0.0% 25 GREEN ENERGY GRANT - 98,500 98,500 98,500 98,500 - 0.0% 26 DEMA GRANTS/OTHER GRANTS 92,641 - - - - - 0.0% 27 MISC GRANT REVENUE 1,224 25,000 25,000 70,000 25,000 - 0.0% 28 VERIZON RESERVE 50,000 - - - - - 0.0% 29 GRANTS SUBTOTAL 891,967 733,500 750,300 792,500 747,500 14,000 1.9% 30 TRANSFERS FROM: 31 TRANSFER TAX 1,107,959 1,315,500 1,393,000 1,100,000 1,100,000 (215,500) -16.4% 32 MUNICIPAL STREET AID 531,121 527,400 663,900 663,900 663,900 136,500 25.9% 33 CIVIL TRAFFIC PENALTIES 299,828 600,000 368,400 500,000 500,000 (100,000) -16.7% 34 WATER/WASTEWATER 500,000 500,000 500,000 500,000 500,000 - 0.0% 35 ELECTRIC 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 - 0.0% 36 OTHER RESERVES 4,485 32,000 32,000 4,000 4,000 (28,000) -87.5% 37 TRANSFERS FROM SUBTOTAL 10,443,393 10,974,900 10,957,300 10,767,900 10,767,900 (207,000) -1.9% 38 TOTAL REVENUES 35,738,997 36,278,000 36,877,200 36,594,000 39,147,700 2,869,700 7.9% 39 TOTAL BEGINNING BALANCE & REVENUE 39,590,083 39,733,200 41,097,000 39,987,000 42,540,700 2,807,500 7.1% 22

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND EXPENSE SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET FY14 1 DEPARTMENT EXPENSES: 2 CITY CLERK 315,512 334,400 371,700 377,700 383,000 48,600 14.5% 3 COUNCIL 101,707 107,800 107,800 115,100 115,100 7,300 6.8% 4 TAX ASSESSOR 187,438 198,300 208,400 339,900 310,000 111,700 56.3% 5 FIRE 654,884 692,100 741,600 727,300 716,100 24,000 3.5% 6 GROUNDS MAINTENANCE 961,489 948,500 1,160,700 1,083,600 1,123,800 175,300 18.5% 7 LIBRARY 1,169,605 1,330,400 1,336,900 1,395,700 1,393,100 62,700 4.7% 8 RECREATION 644,346 708,200 717,200 713,900 706,400 (1,800) -0.3% 9 LIFE SAFETY 452,175 468,200 491,400 511,400 504,800 36,600 7.8% 10 CODE ENFORCEMENT 326,437 377,100 432,300 418,400 418,400 41,300 11.0% 11 PLANNING 399,461 444,800 422,600 439,600 444,000 (800) -0.2% 12 INSPECTIONS 493,902 540,300 695,200 605,200 602,100 61,800 11.4% 13 ECONOMIC DEVELOPMENT 219,947 215,200 215,200 221,600 223,600 8,400 3.9% 14 POLICE 13,426,744 13,571,800 13,988,700 14,228,700 13,981,100 409,300 3.0% 15 POLICE EXTRA DUTY 831,510 760,000 776,800 675,100 712,500 (47,500) -6.3% 16 STREETS 705,071 603,700 660,300 817,600 665,100 61,400 10.2% 17 SANITATION 2,003,887 2,153,800 2,253,500 2,277,700 2,248,000 94,200 4.4% 18 CITY MANAGER 497,281 457,300 460,000 481,200 592,500 135,200 29.6% 19 INFORMATION TECHNOLOGY 611,301 660,500 740,000 732,500 728,800 68,300 10.3% 20 FINANCE 854,310 906,500 980,000 959,100 947,000 40,500 4.5% 21 PUBLIC WORKS - ADMINISTRATION 360,118 425,800 513,100 492,300 514,600 88,800 20.9% 22 FACILITIES MANAGEMENT 638,748 632,600 689,100 696,600 677,800 45,200 7.1% 23 PUBLIC WORKS - ENGINEERING - - - 158,600 192,600 192,600 0.0% 24 PROCUREMENT & INVENTORY 530,208 517,600 559,400 563,800 556,000 38,400 7.4% 25 FLEET MAINTENANCE 630,686 720,700 770,900 780,100 776,700 56,000 7.8% 26 CUSTOMER SERVICE 860,657 1,109,400 1,232,200 1,188,800 1,185,300 75,900 6.8% 27 HUMAN RESOURCES 295,146 334,300 393,100 373,500 379,900 45,600 13.6% 28 MAYOR 81,073 83,300 83,300 81,400 79,400 (3,900) -4.7% 29 DEPARTMENT SUBTOTALS 28,253,643 29,302,600 31,001,400 31,456,400 31,177,700 1,875,100 6.4% 30 OTHER EXPENDITURES: 31 DEBT SERVICE 369,073 557,300 557,300 518,400 708,600 151,300 27.1% 32 CONTRIBUTION TO DDP 180,000 162,400 162,400 201,000 60,000 (102,400) -63.1% 33 MISCELLANEOUS GRANT RELATED EXP - 25,000 25,000 25,000 25,000 - 0.0% 34 INSURANCE 628,633 658,900 658,900 724,800 724,800 65,900 10.0% 35 RETIREES HEALTH CARE 1,620,600 1,636,500 1,636,500 1,636,500 1,636,500 - 0.0% 36 OTHER EMPLOYMENT EXPENSES - 400,000 118,800 652,400 500,000 100,000 25.0% 37 GENERAL PENSION UNFUNDED LIABILITY 1,693,500 1,159,100 121,000 - - (1,159,100) -100.0% 38 POLICE PENSION FUND - STATE GRANT 577,765 500,000 500,000 500,000 500,000 - 0.0% 39 POLICE PENSION UNFUNDED LIABILITY 495,000 307,400 689,400 655,000 655,000 347,600 113.1% 40 UNCOLLECTIBLES - TRASH AND OTHER 10,000 10,000 10,000 50,000 50,000 40,000 400.0% 41 STREET LIGHTS 878,760 836,000 774,500 774,500 774,500 (61,500) -7.4% 42 OTHER EXPENSE SUBTOTAL 6,453,331 6,252,600 5,253,800 5,737,600 5,634,400 (618,200) -9.9% 43 TRANSFERS 45 TRANSFER TO CAPITAL FUND - PROJECTS 613,400 1,278,300 1,448,800 2,500,000 2,272,200 993,900 77.8% 47 TRANSFER TO VERIZON RESERVE 50,000 - - - - - 0.0% 50 TRANSFERS SUBTOTAL 663,400 1,278,300 1,448,800 2,500,000 2,272,200 993,900 77.8% 51 TOTAL EXPENDITURES 35,370,374 36,833,500 37,704,000 39,694,000 39,084,300 2,250,800 6.1% 52 BUDGET BALANCE 4,219,709 2,899,700 3,393,000 293,000 3,456,400 556,700 19.2% 53 TOTAL BUDGET BALANCE & EXPENDITURES 39,590,083 39,733,200 41,097,000 39,987,000 42,540,700 2,807,500 7.1% 54 EXCEEDS/(REMAINS)TO MEET REQUIREMENT 1,360,600 (2,500) 442,800 (2,634,500) 324,900 $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS 55 RESERVE BALANCES ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET POLICY 56 CONTINGENCY 733,985 723,600 716,000 716,000 719,500 (4,100) 2% OF REV 23

Fiscal Year 2014/2015 General Fund Revenue COURT OF GRANTS CHANCERY FEES 3.6% 2.6% POLICE FINES & FEES FRANCHISE FEES LICENSES & 4.6% PERMITS 1.6% 7.2% LIBRARY & RECREATION FEES TRANSFER TAXES 1.7% 2.8% OTHER MISCELLANEOUS RECEIPTS SANITATION FEES 0.5% 6.6% INTERFUND SERVICE FEES 12.9% PROPERTY TAXES 34.2% UTILITY TRANSFERS 21.7% 24

Fiscal Year 2014/2015 General Fund Expenditures By Major Function TRANSFER TO CAPITAL PROJECTS 5.8% INSURANCE CITY 1.9% ADMINISTRATION DEBT SERVICE OTHER 4.5% 1.8% 1.6% LIBRARY & RECREATION STREET LIGHTS 5.4% RETIREE PENSION 2.0% PLANNING & CONTRIBUTIONS INSPECTIONS 3.0% 5.0% RETIREE MEDICAL CONTRIBUTIONS 4.2% PUBLIC WORKS 15.9% POLICE & FIRE FINANCIAL 39.4% ADMINISTRATION 9.5% Several General Fund Departments service all City operations. The General Fund bills the utility funds services provided. The receipts are reported as revenue in the General Fund and not netted against the expenditures. 25

Fiscal Year 2014/2015 General Fund Expenditures By Expenditure Category RETIREE PENSION DEBT SERVICE CONTRIBUTIONS STREET LIGHTS 2.1% 1.9% 3.1% INSURANCE 1.9% RETIREE MEDICAL CONTRIBUTIONS 4.4% CAPITAL 6.1% OTHER 0.4% ADMINISTRATIVE EXPENSES 12.7% MATERIALS & SUPPLIES 3.4% PERSONNEL SERVICES 64.0% 26

PROJECTED COST PER CAPITA BY FUNCTION Fiscal Year 2014-2015 OTHER $17.29 TRANSFER TO CAPITAL PROJECTS $61.88 INSURANCE $19.74 DEBT SERVICE $19.30 STREET LIGHTS $21.09 RETIREE PENSION CONTRIBUTIONS $31.45 RETIREE MEDICAL CONTRIBUTIONS $44.57 PUBLIC WORKS $168.80 FINANCIAL ADMINISTRATION $101.50 POLICE & FIRE $419.64 PLANNING & INSPECTIONS $53.63 LIBRARY & RECREATION $57.17 $48.30 CITY ADMINISTRATION $0.00 $100.00 $200.00 $300.00 $400.00 $500.00 Total per capita based on population estimate of 36,565 = $1,068.90 27

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE GOVERNMENTAL CAPITAL PROJECTS FUND SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET FY14 REV BEGINNING BALANCE - PROJECTS 145,647 166,500 3,058,300 117,100 117,100 (49,400) -29.7% REVENUES STATE GRANTS - Other 143,000 15,000 15,000 - 153,000 138,000 920.0% PROPOSED BOND/BANK PROCEEDS - Street 800,000 - - - 2,661,100 2,661,100 0.0% LEASE PURCHASE OF FIRE AND POLICE EQUIPT - - - - 918,300 918,300 0.0% CONTRACTOR CONTRIBUTIONS - - 264,800 - - - 0.0% INCOME FROM SALE OF ASSETS 53,780 - - - - - 0.0% MISCELLANEOUS RECEIPTS 2,750 - - - - - 0.0% INTEREST EARNINGS 25,987 - - - - - 0.0% TRANSFER FROM GENERAL FUND 613,400 1,278,300 1,448,800 2,500,000 2,272,200 993,900 77.8% TRANSFER FROM COM TRANSP FUND 43,000 - 60,500 - - - 0.0% TRANSFER FROM MUNICIPAL STREET AID - CAPITAL 13,963 251,200 - - - 0.0% TRANSFER FROM PARKLAND RESERVE - 95,000 80,000 - - (95,000) -100.0% TRANSFER FROM FUTURE CAPACITY RESERVE 2,000,000 - - - - - 0.0% SUBTOTAL CAPITAL PROJECT FUNDING SOURCES 3,695,880 1,388,300 2,120,300 2,500,000 6,004,600 4,616,300 332.5% STATE GRANTS - Library 1,708,524 - 150,000 - - - 0.0% LIBRARY CAPITAL PLEDGES 337,460 - 5,000 - - - 0.0% INCOME FROM SALE OF OLD LIBRARY 1,200,000 - - - - - 0.0% LOAN PROCEEDS - LIBRARY GREEN ENERGY PROJECT 648,500 - - - - - 0.0% KENT COUNTY CONTRIBUTION 250,000 - - - - - 0.0% DEMEC GRANT 152,141 - - - - - 0.0% FRIENDS OF THE LIBRARY DONATION 67,361 - - - - - 0.0% SUBTOTAL LIBRARY PROJECT FUNDING SOURCES 4,363,986 - 155,000 - - - 0.0% TOTAL FUNDING SOURCES 8,059,866 1,388,300 2,275,300 2,500,000 6,004,600 4,616,300 332.5% TOTAL BEGINNING BALANCE & FUNDING SOURCES 8,205,513 1,554,800 5,333,600 2,617,100 6,121,700 4,566,900 293.7% EXPENDITURES FIRE 238,515 238,500 238,500 238,500 827,300 588,800 246.9% GROUNDS MAINTENANCE 111,767 50,100 50,100 122,600 68,100 18,000 35.9% LIBRARY 4,070,899 - 446,500 - - - 0.0% RECREATION 6,995 95,000 172,000 146,000 146,000 51,000 53.7% LIFE SAFETY - - - 65,600 - - 0.0% CODE ENFORCEMENT - 30,000 30,900 - - (30,000) -100.0% POLICE 191,019 257,300 342,400 373,500 542,500 285,200 110.8% STREETS 150,714 251,500 1,524,600 1,282,900 1,470,300 1,218,800 484.6% STREETS - GARRISON FARM INFRASTRUCTURE - - 1,936,100 - 2,586,100 2,586,100 0.0% SANITATION 130,758 402,100 395,600 260,000 256,500 (145,600) -36.2% CITY MANAGER - - - - 32,800 32,800 0.0% INFORMATION TECHNOLOGY 102,589 7,000 7,000 - - (7,000) -100.0% FACILITIES MANAGEMENT 109,875 17,800 17,800 - - (17,800) -100.0% PROCUREMENT & INVENTORY - 55,000 55,000 - - (55,000) -100.0% MAYOR 33,000 - - - - - 0.0% DEPARTMENT SUBTOTAL 5,146,131 1,404,300 5,216,500 2,489,100 5,929,600 4,525,300 322.2% TRANSFERS & MISCELLANEOUS EXPENSES BOND/LOAN ISSUANCE COST 1,029 32,000 - - 75,000 43,000 134.4% TRANSFER TO PARKLAND RESERVE 100 - - - - - 0.0% TRANSFER TO COMMUNITY TRANS FUND - 60,000 - - - (60,000) -100.0% TRANSFERS & MISCELLANEOUS SUBTOTAL 1,129 92,000 - - 75,000 (17,000) -18.5% TOTAL EXPENDITURES 5,147,260 1,496,300 5,216,500 2,489,100 6,004,600 4,508,300 301.3% BUDGET BALANCE 3,058,253 58,500 117,100 128,000 117,100 58,600 100.2% TOTAL BUDGET BALANCE & EXPENDITURES 8,205,513 1,554,800 5,333,600 2,617,100 6,121,700 4,566,900 293.7% 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS RESERVE BALANCES ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET POLICY CAPITAL ASSET RESERVE 507,308 512,000 509,800 509,800 512,300 300 Min $500K PARKLAND/RECREATION 202,915 110,000 203,800 203,800 204,800 94,800 N/A 28

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER/WASTEWATER FUND SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET FY14 1 BEGINNING BALANCE - WATER 1,075,800 770,800 732,700 658,400 658,400 (112,400) -14.6% 2 BEGINNING BALANCE - WASTEWATER 991,100 412,600 441,400 (98,500) (98,500) (511,100) -123.9% 3 BEGINNING BALANCE - KCSA (626,400) 141,600 (17,300) 155,000 155,000 13,400 9.5% 4 TOTAL BEGINNING BALANCES 1,440,500 1,325,000 1,156,800 714,900 714,900 (610,100) -46.0% 5 BASE REVENUE: 6 WATER SERVICES 4,551,840 4,730,700 4,396,000 4,430,600 4,616,400 (114,300) -2.4% 7 WASTEWATER SERVICES 3,564,615 3,642,700 3,529,000 3,532,000 3,706,800 64,100 1.8% 8 WASTEWATER TREATMENT SERVICES 2,926,616 2,980,300 2,900,000 2,902,600 2,902,600 (77,700) -2.6% 9 GROUNDWATER INFLOW ADJUSTMENT 1,314,033 1,324,600 1,302,300 1,303,500 1,862,500 537,900 40.6% 10 WATER TANK SPACE LEASING 300,067 333,800 321,200 331,900 331,900 (1,900) -0.6% 11 STATE REIMBURSEMENT - DEMA 50,876 - - - - - 0.0% 12 SEWER IMPACT FEES 385,986 323,000 237,900 427,900 427,900 104,900 32.5% 13 WATER IMPACT FEES 220,362 357,000 262,700 472,700 472,700 115,700 32.4% 14 INTEREST - WATER 5,268 9,100 3,900 9,000 9,000 (100) -1.1% 15 INTEREST - WASTEWATER 8,239 14,000 6,100 14,000 14,000 - 0.0% 16 MISCELLANEOUS SERVICE FEE 73,312 82,000 64,400 156,600 156,600 74,600 91.0% 17 TOTAL REVENUES 13,401,214 13,797,200 13,023,500 13,580,800 14,500,400 703,200 5.1% 18 TOTAL BEGINNING BALANCE & REVENUES 14,841,714 15,122,200 14,180,300 14,295,700 15,215,300 93,100 0.6% 19 DIRECT EXPENSES: 20 ENGINEERING & INSPECTION 486,714 664,400 499,000 500,400 500,900 (163,500) -24.6% 21 WATER CONSTRUCTION 333,511 351,400 340,800 398,300 252,500 (98,900) -28.1% 22 WATER DEPARTMENT 415,700 433,900 474,700 485,500 485,300 51,400 11.8% 23 WATER TREATMENT PLANT 1,390,347 1,501,800 1,495,200 1,552,700 1,576,900 75,100 5.0% 24 WASTEWATER DEPARTMENT 802,551 945,100 885,700 1,006,400 974,100 29,000 3.1% 25 DIRECT EXPENDITURE SUBTOTAL 3,428,823 3,896,600 3,695,400 3,943,300 3,789,700 (106,900) -2.7% 26 OTHER EXPENSES: 27 DEBT SERVICE - WATER 410,632 403,800 403,800 534,100 534,100 130,300 32.3% 28 DEBT SERVICE - WASTEWATER 579,394 615,700 603,400 617,900 617,900 2,200 0.4% 29 RETIREES HEALTH CARE 220,000 200,000 200,000 200,000 200,000 - 0.0% 30 OTHER EMPLOYMENT EXPENSES - 25,000 10,800 17,700 17,700 (7,300) -29.2% 31 PENSION UNFUNDED LIABILITY 509,800 339,400 - - - (339,400) -100.0% 32 KENT COUNTY TREATMENT CHARGE 3,631,516 3,524,800 4,030,000 4,030,000 3,655,000 130,200 3.7% 33 INTRAFUND SERVICE FEES 1,182,905 1,233,400 1,458,800 1,359,800 1,390,700 157,300 12.8% 34 UNCOLLECTIBLES 5,000 - - - - - 0.0% 35 INVENTORY/FIXED ASSET WRITEOFFS 5,000 - - - - - 0.0% 36 OTHER EXPENSES SUBTOTAL 6,544,247 6,342,100 6,706,800 6,759,500 6,415,400 73,300 1.2% 37 TRANSFER TO: 38 GENERAL FUND FROM WATER 250,000 250,000 250,000 250,000 250,000 - 0.0% 39 GENERAL FUND FROM WASTEWATER 250,000 250,000 250,000 250,000 250,000 - 0.0% 40 WATER IMP AND EXT 1,700,000 1,200,000 1,233,200 1,600,000 1,200,000 - 0.0% 41 WASTEWATER IMP AND EXT 1,200,000 1,330,000 1,330,000 3,260,700 1,800,000 470,000 35.3% 42 SEWER IMPACT FEE RESERVE 219,757 - - - - - 0.0% 43 CAPITAL ASSET RESERVE WATER 70,000 - - - - - 0.0% 44 CAPITAL ASSET RESERVE WASTEWATER 22,000 - - - - - 0.0% 45 TRANSFER TO SUBTOTAL 3,711,757 3,030,000 3,063,200 5,360,700 3,500,000 470,000 15.5% 46 TOTAL EXPENSES 13,684,827 13,268,700 13,465,400 16,063,500 13,705,100 436,400 3.3% 47 BUDGET BALANCES 48 BUDGET BALANCE WATER 732,740 1,056,400 658,400 291,900 1,006,500 (49,900) -4.7% 49 BUDGET BALANCE WASTEWATER 441,414 797,100 (98,500) (2,390,800) (761,400) (1,558,500) -195.5% 50 BUDGET BALANCE KCSA (17,267) - 155,000 331,100 1,265,100 1,265,100 0.0% 51 BUDGET BALANCE SUBTOTALS 1,156,887 1,853,500 714,900 (1,767,800) 1,510,200 (343,300) -18.5% 52 TOTAL BUDGET BALANCES & EXPENSES 14,841,714 15,122,200 14,180,300 14,295,700 15,215,300 93,100 0.6% 53 EXCEEDS/(REMAINS)TO MEET REQMNT 88,860 749,800 (327,000) (2,854,300) 350,100 $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS 54 RESERVE BALANCES ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET POLICY 55 CONTINGENCY - WATER 104,109 105,600 105,900 105,900 107,700 2,100 2% of Rev 56 CONTINGENCY - WATER/WASTEWATER 188,257 191,500 191,500 191,500 194,800 3,300 2% of Rev 29

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER/WASTEWATER IMPROVEMENT & EXTENSION FUND SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET FY14 1 BEGINNING BALANCE - WATER 3,811,200 1,620,000 4,473,800 1,021,200 1,021,200 (598,800) -37.0% 2 BEGINNING BALANCE - WASTEWATER 2,641,000 660,900 2,807,000 1,060,000 1,060,000 399,100 60.4% 3 TOTAL BEGINNING BALANCES 6,452,200 2,280,900 7,280,800 2,081,200 2,081,200 (199,700) -8.8% 4 REVENUES 5 BOND PROCEEDS - WATER - - 3,000,000 - - - 0.0% 6 BOND PROCEEDS - WASTEWATER - - 1,067,900 - - - 0.0% 7 STATE LOAN FUND - WATER 142,719 - - - - - 0.0% 8 STATE LOAN FUND - WASTEWATER 494,520 - 62,000 - - - 0.0% 9 ARBITRAGE REBATE - IRS REFUND - - 66,000 - - - 0.0% 10 TRANS FR OPERATING FUND - WATER 1,700,000 1,200,000 1,233,200 1,600,000 1,200,000 - 0.0% 11 TRANS FR OPERATING FUND - WASTEWATER 1,200,000 1,330,000 1,330,000 3,260,700 1,800,000 470,000 35.3% 12 TRANSFER FR WATER IMPACT FEE 390,000 - - - (390,000) -100.0% 13 TRANSFER FR WASTEWATER IMPACT FEE 250,000 - 1,000,000 - 1,315,600 1,315,600 0.0% 14 PROCEEDS FROM SALE OF ASSETS 11,339 - - - - - 0.0% 15 INTEREST INCOME 101,327 25,000 25,000 - 25,000 - 0.0% 16 TOTAL REVENUES 3,899,905 2,945,000 7,784,100 4,860,700 4,340,600 1,395,600 47.4% 17 TOTAL BEGINNING BALANCES & REVENUES 10,352,105 5,225,900 15,064,900 6,941,900 6,421,800 1,195,900 22.9% 18 EXPENSES 19 WATER 1,154,852 1,476,800 7,641,300 1,320,400 1,336,900 (139,900) -9.5% 20 WASTEWATER 1,815,569 1,251,000 5,252,400 3,260,700 3,273,200 2,022,200 161.6% 21 WATER TREATMENT PLANT 29,208 - - 38,100 38,100 38,100 0.0% 22 WATER CONSTRUCTION 35,899 90,000 90,000 201,300 - (90,000) -100.0% 23 W/WW ENGINEERING 29,208 - - - - - 0.0% 24 BOND ISSUANCE COST 6,597 - - - 0.0% 25 TOTAL EXPENSES 3,071,333 2,817,800 12,983,700 4,820,500 4,648,200 1,830,400 65.0% 26 BUDGET BALANCE - WATER 4,473,776 1,655,700 1,021,200 1,061,400 858,700 (797,000) -48.1% 27 BUDGET BALANCE - WASTEWATER 2,806,996 752,400 1,060,000 1,060,000 914,900 162,500 21.6% 28 TOTAL ENDING BUDGET BALANCES 7,280,772 2,408,100 2,081,200 2,121,400 1,773,600 (634,500) -26.3% 29 TOTAL BUDGET BALANCES & EXPENSES 10,352,105 5,225,900 15,064,900 6,941,900 6,421,800 1,195,900 22.9% $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS 30 RESERVE BALANCES ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET POLICY 31 CAPITAL ASSET RESERVE-WATER 505,442 513,000 514,000 514,000 522,700 9,700 MIN $500K 32 CAPITAL ASSET RESERVE-WASTEWATER 504,285 512,300 512,900 512,900 521,600 9,300 MIN $500K 33 IMPACT FEE RESERVE - WATER 197,081 448,600 200,500 200,500 203,900 (244,700) 20% of Rev. 34 IMPACT FEE RESERVE - WASTEWATER 3,756,092 3,285,800 2,820,000 1,552,300 1,552,300 (1,733,500) 20% of Rev. 30

Fiscal Year 2014/2015 Water/Wastewater Fund Revenue WATER TANK SPACE IMPACT FEES LEASING 6.2% GROUNDWATER 2.3% INFLOW MISCELLANEOUS ADJUSTMENT SERVICE FEE 12.8% 1.2% WATER SERVICES 31.8% WASTEWATER TREATMENT SERVICES 20.0% WASTEWATER SERVICES 25.6% 31

2014/2015 Budget Water/Wastewater Fund Expenses By Major Function INTRAFUND SERVICE FEES 10.1% TRANSFER TO GENERAL FUND 3.6% TRANSFER TO CAPITAL PROJECTS 21.9% KENT COUNTY TREATMENT FEES 26.7% ENGINEERING & INSPECTION 3.7% WATER CONSTRUCTION 1.8% DEBT SERVICE 8.4% RETIREE MEDICAL WATER TREATMENT WATER CONTRIBUTIONS PLANT DEPARTMENT 1.5% 11.6% 3.5% WASTEWATER DEPARTMENT 7.1% 32

2014/2015 Budget Water/Wastewater Fund Expenses By Expense Category INTRAFUND SERVICE FEES 10.1% TRANSFER TO GENERAL FUND 3.6% TRANSFER TO CAPITAL PROJECTS 21.9% KENT COUNTY TREATMENT FEES 26.7% PERSONNEL SERVICES 18.2% RETIREE MEDICAL MATERIALS & DEBT SERVICE SUPPLIES CONTRIBUTIONS 8.4% 2.3% 1.5% ADMINISTRATIVE EXPENSES 7.2% 33

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER/WASTEWATER IMPROVEMENT & EXTENSION FUND SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET FY14 1 BEGINNING BALANCE - WATER 3,811,200 1,620,000 4,473,800 1,021,200 1,021,200 (598,800) -37.0% 2 BEGINNING BALANCE - WASTEWATER 2,641,000 660,900 2,807,000 1,060,000 1,060,000 399,100 60.4% 3 TOTAL BEGINNING BALANCES 6,452,200 2,280,900 7,280,800 2,081,200 2,081,200 (199,700) -8.8% 4 REVENUES 5 BOND PROCEEDS - WATER - - 3,000,000 - - - 0.0% 6 BOND PROCEEDS - WASTEWATER - - 1,067,900 - - - 0.0% 7 STATE LOAN FUND - WATER 142,719 - - - - - 0.0% 8 STATE LOAN FUND - WASTEWATER 494,520 - 62,000 - - - 0.0% 9 ARBITRAGE REBATE - IRS REFUND - - 66,000 - - - 0.0% 10 TRANS FR OPERATING FUND - WATER 1,700,000 1,200,000 1,233,200 1,600,000 1,200,000 - 0.0% 11 TRANS FR OPERATING FUND - WASTEWATER 1,200,000 1,330,000 1,330,000 3,260,700 1,800,000 470,000 35.3% 12 TRANSFER FR WATER IMPACT FEE 390,000 - - - (390,000) -100.0% 13 TRANSFER FR WASTEWATER IMPACT FEE 250,000 - 1,000,000 - 1,315,600 1,315,600 0.0% 14 PROCEEDS FROM SALE OF ASSETS 11,339 - - - - - 0.0% 15 INTEREST INCOME 101,327 25,000 25,000 - 25,000 - 0.0% 16 TOTAL REVENUES 3,899,905 2,945,000 7,784,100 4,860,700 4,340,600 1,395,600 47.4% 17 TOTAL BEGINNING BALANCES & REVENUES 10,352,105 5,225,900 15,064,900 6,941,900 6,421,800 1,195,900 22.9% 18 EXPENSES 19 WATER 1,154,852 1,476,800 7,641,300 1,320,400 1,336,900 (139,900) -9.5% 20 WASTEWATER 1,815,569 1,251,000 5,252,400 3,260,700 3,273,200 2,022,200 161.6% 21 WATER TREATMENT PLANT 29,208 - - 38,100 38,100 38,100 0.0% 22 WATER CONSTRUCTION 35,899 90,000 90,000 201,300 - (90,000) -100.0% 23 W/WW ENGINEERING 29,208 - - - - - 0.0% 24 BOND ISSUANCE COST 6,597 - - - 0.0% 25 TOTAL EXPENSES 3,071,333 2,817,800 12,983,700 4,820,500 4,648,200 1,830,400 65.0% 26 BUDGET BALANCE - WATER 4,473,776 1,655,700 1,021,200 1,061,400 858,700 (797,000) -48.1% 27 BUDGET BALANCE - WASTEWATER 2,806,996 752,400 1,060,000 1,060,000 914,900 162,500 21.6% 28 TOTAL ENDING BUDGET BALANCES 7,280,772 2,408,100 2,081,200 2,121,400 1,773,600 (634,500) -26.3% 29 TOTAL BUDGET BALANCES & EXPENSES 10,352,105 5,225,900 15,064,900 6,941,900 6,421,800 1,195,900 22.9% $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS 30 RESERVE BALANCES ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET POLICY 31 CAPITAL ASSET RESERVE-WATER 505,442 513,000 514,000 514,000 522,700 9,700 MIN $500K 32 CAPITAL ASSET RESERVE-WASTEWATER 504,285 512,300 512,900 512,900 521,600 9,300 MIN $500K 33 IMPACT FEE RESERVE - WATER 197,081 448,600 200,500 200,500 203,900 (244,700) 20% of Rev. 34 IMPACT FEE RESERVE - WASTEWATER 3,756,092 3,285,800 2,820,000 1,552,300 1,552,300 (1,733,500) 20% of Rev. 34

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC REVENUE FUND SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET FY14 1 BEGINNING BALANCE 14,567,100 7,152,400 6,620,900 9,253,600 9,253,600 2,101,200 29.4% 2 BASE REVENUE: 3 DIRECT SALES TO CUSTOMER 86,887,345 76,286,700 78,971,700 78,846,400 78,043,000 1,756,300 2.3% 4 PURCHASE POWER ADJUSTMENT - - - - - - 0.0% 5 UTILITY TAX 1,443,852 1,492,200 1,312,300 1,310,200 1,296,900 (195,300) -13.1% 6 MISCELLANEOUS REVENUE 1,553,812 602,000 579,100 624,600 624,600 22,600 3.8% 7 RENT REVENUE 234,488 251,000 180,000 200,000 200,000 (51,000) -20.3% 8 GREEN ENERGY 129,195 135,800 130,000 136,000 130,000 (5,800) -4.3% 9 GRANTS - DEMA 108,632 - - - - - 0.0% 10 INTEREST EARNINGS 137,718 119,400 12,000 12,000 12,000 (107,400) -89.9% 11 TRANSFER FROM RATE STABILIZATION 5,400,000 4,000,000 7,000,000 - - (4,000,000) -100.0% 12 INTRAFUND SERVICE RECEIPTS W/WW 136,413 98,500 98,500 - - (98,500) -100.0% 13 TOTAL REVENUES 96,031,455 82,985,600 88,283,600 81,129,200 80,306,500 (2,679,100) -3.2% 14 TOTAL BEGINNING BALANCE & REVENUES 110,598,555 90,138,000 94,904,500 90,382,800 89,560,100 (577,900) -0.6% 15 EXPENSES: 16 POWER SUPPLY 37,698,282 23,832,000 26,458,900 21,823,000 21,823,000 (2,009,000) -8.4% 17 SOLAR ENERGY 1,595,826 1,565,800 1,729,200 2,067,600 2,067,600 501,800 32.0% 18 SOLAR RENEWAL ENERGY CREDITS 370,256 300,000 352,600 378,600 378,600 78,600 26.2% 19 POWER SUPPLY MANAGEMENT 996,000 996,000 996,000 996,000 996,000 - 0.0% 20 PJM CHARGES - ENERGY 6,024,702 12,812,900 17,274,000 11,499,800 11,499,800 (1,313,100) -10.2% 21 PJM CHARGES - TRANSMISSION & FEES 7,103,571 4,740,000 7,420,000 7,234,100 7,234,100 2,494,100 52.6% 22 CAPACITY CHARGES 11,587,934 15,787,200 15,614,100 9,818,900 9,958,900 (5,828,300) -36.9% 23 SUB-TOTAL POWER SUPPLY 65,376,571 60,033,900 69,844,800 53,818,000 53,958,000 (6,075,900) -10.1% 24 PLANT OPERATIONS 5,719,083 6,015,800 5,791,600 6,141,100 6,141,100 125,300 2.1% 25 GENERATIONS FUELS 1,023,574 - 1,603,800 - 1,611,100 1,611,100 0.0% 26 PJM SPOT MARKET ENERGY (1,930,510) (230,500) (1,004,500) (346,700) (2,232,800) (2,002,300) 868.7% 27 PJM CREDITS (502,983) (397,000) (5,314,800) (621,400) (486,700) (89,700) 22.6% 28 CAPACITY CREDITS (14,318,588) (15,079,800) (15,079,800) (8,881,500) (8,881,500) 6,198,300 -41.1% 29 GENERATION SUBTOTAL (10,009,424) (9,691,500) (14,003,700) (3,708,500) (3,848,800) 5,842,700 -60.3% 30 POWER SUPPLY & GENERATION SUBTOTAL 55,367,147 50,342,400 55,841,100 50,109,500 50,109,200 (233,200) -0.5% 31 DIRECT EXPENDITURES 32 TRANSMISSION/DISTRIBUTION 3,230,473 3,302,500 3,776,300 4,075,300 4,028,700 726,200 22.0% 33 ELECTRICAL ENGINEERING 1,098,315 1,192,200 1,285,300 1,385,100 1,370,900 178,700 15.0% 34 ADMINISTRATION 393,666 597,000 628,400 622,800 636,600 39,600 6.6% 35 METER READING 219,010 220,300 273,800 272,800 267,600 47,300 21.5% 36 SYSTEMS OPERATIONS 544,405 543,600 675,800 674,400 686,300 142,700 26.3% 37 DIRECT EXPENDITURE SUBTOTALS 5,485,869 5,855,600 6,639,600 7,030,400 6,990,100 1,134,500 19.4% 38 OTHER EXPENSES: 39 UTILITY TAX 1,443,853 1,492,200 1,312,300 1,310,200 1,296,900 (195,300) -13.1% 40 ALLOW FOR UNCOLLECTIBLES 150,000 200,000 200,000 200,000 200,000 - 0.0% 41 CONTRACTUAL SERVICES - RFP'S 157,955 100,000 100,000 100,000 100,000 - 0.0% 42 RETIREES HEALTH CARE 696,500 513,300 513,300 513,300 513,300 - 0.0% 43 OTHER EMPLOYMENT EXPENSES - 150,000 125,700 54,200 54,200 (95,800) -63.9% 44 TRANSFER TO PENSION UNFUNDED LIABILITY 7,274,200 1,314,200 - - - (1,314,200) -100.0% 45 OPEB UNFUNDED LIABILITY - 975,700 975,700 1,009,800 1,009,800 34,100 3.5% 46 GREEN ENERGY PAYMENT TO DEMEC 129,195 135,800 130,000 136,000 130,000 (5,800) -4.3% 47 INTRAFUND SERVICE FEES 3,195,818 3,319,400 3,572,700 3,593,100 3,640,600 321,200 9.7% 48 INTEREST ON DEPOSITS 25,576 27,000 20,000 20,000 20,000 (7,000) -25.9% 49 INVENTORY WRITE OFFS 175,000 - - 175,000 175,000 175,000 0.0% 50 TRANSFER TO WORKER'S COMPENSATION 500,000 - - - - - 0.0% 51 DEBT SERVICE 3,376,564 3,301,900 3,301,900 3,297,000 3,297,000 (4,900) -0.1% 52 OTHER EXPENSES SUBTOTAL 17,124,661 11,529,500 10,251,600 10,408,600 10,436,800 (1,092,700) -9.5% 53 TRANSFER TO: 54 IMPROVEMENT & EXTENSION 3,500,000 5,448,600 4,918,600 6,000,000 4,750,000 (698,600) -12.8% 55 GENERAL FUND 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 - 0.0% 57 TRANSFER TO FUTURE CAPACITY RESERVE 2,100,000 - - - - - 0.0% 60 RATE STABILIZATION RESERVE 12,400,000 - - - - - 0.0% 61 TRANSFER TO SUBTOTAL 26,000,000 13,448,600 12,918,600 14,000,000 12,750,000 (698,600) -5.2% 62 TOTAL EXPENSES 103,977,677 81,176,100 85,650,900 81,548,500 80,286,100 (890,000) -1.1% 63 BUDGET BALANCE - WORKING CAPITAL 6,620,878 8,961,900 9,253,600 8,834,300 9,274,000 312,100 3.5% 64 TOTAL BUDGET BALANCE & EXPENSES 110,598,555 90,138,000 94,904,500 90,382,800 89,560,100 (577,900) -0.6% 65 EXCEEDS/(REMAINS)TO MEET REQUIREMENT (937,422) 2,762,400 2,863,800 2,448,800 2,953,200 $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS 66 RESERVE BALANCES ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 BUDGET POLICY 67 CONTINGENCY RESERVE 814,236 826,500 820,100 820,100 826,000 (500) 1% of Rev 68 INSURANCE RESERVE 733,043 739,000 738,300 738,300 743,600 4,600 $750k 69 RATE STABILIZATION RESERVE 17,382,124 13,644,000 10,507,300 10,507,300 10,583,000 (3,061,000) 10% 35

Electric Fund Fiscal Year 2014/2015 Revenue DIRECT SALES TO CUSTOMER 97.2% MISCELLANEOUS UTILITY TAX REVENUE 1.6% 1.2% 36

Electric Fund Fiscal Year 2014/2015 Expense by Function ADMINISTRATION METER READING 0.8% 0.3% ENGINEERING SYSTEMS 1.7% OPERATIONS T&D 0.9% 5.0% TRANSFER TO GENERAL FUND 10.0% TRANSFER TO CAPITAL PROJECTS 5.9% INTERFUND SERVICE FEES 4.5% DEBT SERVICE 4.1% MISCELLANEOUS POWER SUPPLY & EXPENSES GENERATION 0.8% 62.4% RETIREE MEDICAL CONTRIBUTIONS STATE UTILITY 1.9% TAXES 1.6% RETIREE PENSION CONTRIBUTIONS 0.0% 37

Electric Fund Fiscal Year 2014/2015 Expense by Category POWER SUPPLY & GENERATION 62.4% TRANSFER TO GENERAL FUND ADMINISTRATIVE 10.0% EXPENSES 1.3% MATERIALS & TRANSFER TO SUPPLIES CAPITAL PROJECTS 0.8% DEBT SERVICE 5.9% PERSONNEL 4.1% SERVICES INTERFUND 6.6% SERVICE FEES RETIREE MEDICAL MISCELLANEOUS 4.5% CONTRIBUTIONS EXPENSES 1.9% 0.8% STATE UTILITY RETIREE PENSION TAXES CONTRIBUTIONS 1.6% 0.0% 38

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC IMPROVEMENT & EXTENSION FUND SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PRELIMINARY PROPOSED FY14 REVISED FY14 REV 1 BEGINNING BALANCE 3,534,600 3,091,000 3,868,500 3,362,200 3,362,200 271,200 8.8% 2 REVENUES 3 TRANSFER FROM ELECTRIC 3,500,000 5,448,600 4,918,600 6,000,000 4,750,000 (698,600) -12.8% 4 TRANSFER FROM FUTURE CAPACITY RESERVE 2,000,000 - - - - - 0.0% 5 GENERAL SERVICE BILLING 191,956 440,000 440,000 250,000 250,000 (190,000) -43.2% 6 TRF FM COMMUNITY TRANSPORTATION FUND 8,281 - - - - - 0.0% 7 INCOME FROM SALE OF ASSETS 5,203 - - - - - 0.0% 8 INTEREST EARNINGS 52,751 25,200 25,200 - 24,800 (400) -1.6% 9 TOTAL REVENUES 5,758,191 5,913,800 5,383,800 6,250,000 5,024,800 (889,000) -15.0% 10 11 TOTALS 9,292,791 9,004,800 9,252,300 9,612,200 8,387,000 (617,800) -6.9% 12 EXPENSES 13 ELECTRIC GENERATION 929,027 2,117,800 2,130,000 2,289,500 2,240,000 122,200 5.8% 14 TRANSMISSION AND DISTRIBUTION 1,183,604 1,100,000 1,144,600 1,116,600 1,033,000 (67,000) -6.1% 15 ELECTRICAL ENGINEERING 1,311,650 2,405,800 2,615,500 3,378,300 1,663,100 (742,700) -30.9% 16 TRANSFER TO GENERAL FUND 2,000,000 - - - - - 0.0% 17 TOTAL EXPENSES 5,424,281 5,623,600 5,890,100 6,784,400 4,936,100 (687,500) -12.2% 18 BUDGET BALANCE 3,868,510 3,381,200 3,362,200 2,827,800 3,450,900 69,700 2.1% 19 TOTAL BUDGET BALANCE & EXPENSES 9,292,791 9,004,800 9,252,300 9,612,200 8,387,000 (617,800) -6.9% $ DIFFERENCE 2012/13 2012/13 2013/14 2014/15 2014/15 FY 15 PP VS BUDGET REVISED REVISED PRELIMINARY PROPOSED FY14 REVISED POLICY 20 RESERVE BALANCES $10Million 21 DEPRECIATION RESERVE 9,855,704 9,977,100 9,898,000 9,898,000 9,998,200 21,100 Min. $10Million 22 FUTURE CAPACITY RESERVE 10,004,190 10,131,400 10,076,200 10,076,200 10,148,700 17,300 Min. 39

CHARTER ARTICLE IV, SEC 44 AND FINANCIAL POLICIES 40

Municode Page 1 of 1 Sec. 44. - Annual budget. On or before the second Monday of May of each year, the city manager shall prepare and submit to the council, a budget, presenting a financial plan for conducting the affairs of the city for the ensuing fiscal year. The total of proposed expenditures shall not exceed the total of anticipated income. The budget shall include the following information: 1. A detailed statement showing the expenses of conducting each department and office of the city for the current year and last preceding fiscal year. 2. A detailed estimate of the expenses of conducting each department and office of the city for the ensuing fiscal year with reasons for the increases and decreases recommended. 3. The amount of the debt of the city together with a schedule of maturities of bond issues. 4. A statement showing the amount required for interest on the city debt and for paying off any bonds maturing during the year and the amount required for the sinking fund. 5. An itemized statement of all anticipated income of the city with a comparative statement of the amounts received by the city from each of the same or similar sources for the last preceding and current fiscal years. 6. An estimate of the amount of money to be received from taxes. 7. Such other information as the city manager may think desirable or as may be required by the council. The council shall on or before the second Monday in the month of June in each year adopt a budget for the succeeding fiscal year. The council shall, so far as possible, adhere to the budget so adopted in the making of appropriations. (Amd. of 7-12-2005 (S.B. 126)) 41 http://library.municode.com/print.aspx?clientID=13910&HTMRequest=http%3a%2f%2flibrary.m... 5/16/2012

CITY OF DOVER FINANCIAL POLICIES 06/25/12 42

CITY OF DOVER, DELAWARE FINANCIAL POLICIES The purpose of these policies is to present a standardized set of principles that the City follows in managing its financial and budgetary affairs. These are general statements of policies, which represent long-standing principles, traditions, and practices that will be used to guide the City in maintaining financial stability. It will be the responsibility of the Finance Department to ensure the financial objectives of these policies are maintained. Revenue Policy 1. The City will strive to maintain a broad and diversified revenue base that will equitably distribute the burden of supporting City services and will protect the City from short-term fluctuations in any one revenue source. 2. The City will actively support economic and industrial development recruitment and retention efforts to provide for a solid revenue base. 3. The City will maintain timely collection systems and implement necessary enforcement strategies to collect revenues from available sources. 4. The City will establish user fees and charges for services, when feasible, at levels related to the cost of providing the services. The City will review the fees and charges every three to five years to determine modifications needed to keep pace with the cost of providing the services. Property Tax Rates are set annually 5. The City will review its incentive programs every three years and provide City Council with the amount of foregone revenues and any recommended changes. 6. The City will establish, when feasible, self-supporting enterprise funds and intergovernmental service funds in which a relationship between revenues and expenditures clearly exists. 7. The City will project current revenues on a conservative basis so the actual revenues will consistently meet or exceed budgeted revenues. Revenues greater or less than the original budget will flow through to the audited Ending Budget Balance. 8. The City will maintain a budgetary control system and will prepare reports, which compare actual revenues to budgeted amounts. 9. The City will limit the designation of General Fund revenues for specified purposes to maximize flexibility in budgeting and revenue utilization. 10. The City will review annually and revise, where necessary, its cost allocation formulas, i.e. internal service departments. 43 2

11. Upon satisfying all rate covenants the City will provide operating transfers to the General Fund. From the Water/Wastewater Utility no greater than $500,000 and from the Electric Utility no greater than $8,000,000. The Utility transfers will not exceed 25% of the General Fund Revenues. Expenditure Policy 1. Basic and essential services provided by the City will receive first priority for funding, i.e. Public Safety & Health, Utilities, Streets, & Sanitation. The City will establish performance measurements for all program areas, when feasible. These measures will reflect the demand, workload capability, and projected outcomes for the program to accomplish its objectives. 2. The City will adopt a balanced budget, by fund, for all funds maintained by the City, in which total anticipated revenues must equal or exceed the budgeted expenditures for each fund. The Beginning Budget Balance will not be considered a revenue source. 3. The City will maintain a budgetary control system to ensure adherence to the original adopted budget and will prepare reports, which compare actual expenditures to budgeted amounts. Expenditures greater or less than the original adopted budget will flow through the audited Ending Budget Balance. 4. The City will refrain from budgeting revenues derived from infrequent and unanticipated transactions for ongoing expenses. These revenues will be set aside for asset replacement or as otherwise directed by Mayor and Council. 5. The City will provide access to medical, dental, vision, life, AD & D, and short-term disability insurance for its employees. The cost for these benefits will be a shared responsibility between the City and its employees as outlined in the City Personnel Handbook or collective bargaining agreements 6. The City will provide access to medical and dental insurance for its retirees and their families. The cost for these benefits will be a shared responsibility between the City and its retirees as outlined in the City Personnel Handbook or collective bargaining agreements. 7. The City will provide access to appropriate retirement plans for its employees. The City will make contributions for eligible employees at the actuarial determined percentage defined for each of the respective retirement plans. 8. The City will establish an Other Post-Employment Benefit Fund (OPEB) and provide available funding for early implementation of a new accounting standard promulgated by the Government Accounting Standards Board. The City will make contributions for eligible employees and retirees at the actuarial determined rates or percentages to fund future retiree medical benefits. 44 3

Debt Policy 1. The City will maintain a debt management policy and full disclosure on financial reports. 2. The City will maintain communications with bond rating agencies and continue to strive for improvements in the City’s bond rating. 3. The City will adhere to its debt covenants. 4. The City will review its debt capacity every three years. 5. The City will pay for all capital projects and capital improvements on a pay-as-you-go basis using current revenues whenever possible. If a project or improvement cannot be financed with current revenues, long-term debt or use of reserves will be recommended. 6. The City will refrain from issuing long-term debt for a period in excess of the expected useful life of the capital project. 7. The City will use special assessment revenue or other self-supporting bonds instead of general obligation bonds, when practical. 8. The City will seek refinancing of outstanding debt if it is determined that the City will benefit by reduced interest expense over the remaining life of the bonds. Budget Balance/Reserve Policy – General Fund 1. The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 12% of the current year operating revenues for the General Fund, excluding the carry forward balance. The purpose of the budget balance is to meet temporary fluctuations in cash flows and to provide a cushion for loss of revenues until operating changes can be implemented. If the final Budget Balance exceeds the amount as approved in the budget ordinance, such funds shall be used to provide for unfunded retirement liabilities or as otherwise designated by City Council. The City may use monies in the Budget Balance only in times of fiscal and economic hardship. 2. Once achieved, at no time should the City’s budget balances fall below their specified percentages. If a shortfall occurs in the budget balance and immediately restoring the balances to the specified percentage would cause an extreme burden on the taxpayers, the budget balance may, with the Mayor’s and City Council’s approval, be restored to the specified percentage within one year, but in any case, no longer than three years. 3. The City will maintain a minimum reserve, in a contingency account, of at least 2% of the current year operating revenues for the General Fund. The City may only use monies in the contingency accounts to cover emergencies of a non-recurring nature that are over and above the normal course of operations. Examples are uninsured losses, storms or hurricane damages. The Contingency Reserve will not be used to balance the operating budget. 45 4

4. The total of the General Fund budget and contingency balances shall not exceed 17% (~ 2 months) of Budgeted Operating Revenues. 5. The City will create a Capital Asset Replacement account for Governmental Fund asset procurements. Optimally, the amount set aside for future asset replacements should equal the annual depreciation of the current assets. The City will appropriate excess (amounts greater than budgeted) revenues to fund this account, or if the balance is less than the $500,000 minimum, $200,000 per annum until such time the minimum balance is replenished. 6. The City will create a General Capital Project Fund to account for all General Government asset procurements and projects. The City will provide operating fund transfers and/or debt proceeds for each fiscal year’s Capital Investment Plan. All vehicle and equipment purchases under $25,000 will be budgeted on a pay as you go basis. Budget Balance/Reserve Policy – Water/Wastewater Fund 1. The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 17% (two months) of the current year operating revenues for each of the Water & Wastewater Utility Funds, excluding the carry forward balance. The purpose of the budget balance is to meet temporary fluctuations in cash flows and to provide a cushion for loss of revenues until operating changes can be implemented. If the final Budget Balance exceeds the amount as approved in the budget ordinance, such funds shall be used to provide for unfunded retirement liabilities or as otherwise designated by City Council. The City may use monies in the Budget Balance only in times of fiscal and economic hardship. 2. Once achieved, at no time should the City’s budget balances fall below their specified percentages. If a shortfall occurs in the budget balance and immediately restoring the balances to the specified percentage would cause an extreme burden on the ratepayers, the budget balance may, with the Mayor’s and City Council’s approval, be restored to the specified percentage within one year, but in any case, no longer than three years. 3. The City will maintain a minimum reserve, in a contingency account, of at least 2% of the current year operating revenues for each the Water & Wastewater Fund. The City may only use monies in the contingency accounts to cover emergencies of a non-recurring nature that are over and above the normal course of operations. Examples are uninsured losses, storms or hurricane damages. The Contingency Reserve will not be used to balance the operating budget. 4. The total of the combined Water & Wastewater Fund budget and contingency balances shall not exceed 25% (3 months) of Budgeted Operating Revenues. 5. The City will maintain a Capital Asset Replacement account to cover replacement or procurement of assets of the utility. Optimally, the amount set aside for future asset replacements should equal the annual depreciation of the current assets. The City will maintain a minimum balance of $500,000 for each utility for Capital Asset Replacements. The City will appropriate excess revenues to fund this account, or if the balance is less than the minimum $100,000 per annum for each utility until such time the minimum balance is achieved. 46 5

6. The City established by ordinance on December 17, 1996 the Wastewater Impact Fee Reserve to provide for future expansion of the City’s wastewater system due to increased demand. The ordinance further provides for debt service payments attributed to wastewater expansion projects to be funded by the current year’s collection of Impact Fees and the remainder to be deposited into the reserve account. The City shall maintain a minimum of 20% of wastewater revenues in the Impact Fee Reserve account. Amounts used to finance projects shall be replenished by the operating revenues of the Wastewater Fund over the succeeding seven years of any project completion. 7. The City established by ordinance on February 1, 2008 the Water Impact Fee Reserve to provide for future expansion of the City’s water system due to increased demand. The ordinance further provides for debt service payments attributed to water expansion projects to be funded by the current year’s collection of Impact Fees and the remainder to be deposited into the reserve account. The City shall maintain a minimum of 20% of water revenues in the Impact Fee Reserve account. Amounts used to finance projects shall be replenished by the operating revenues of the Water Fund over the succeeding seven years of any project completion. 8. The Water & Wastewater Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for water and wastewater projects to allow for project variances and change orders; a 10% contingency shall be included in project budgets greater than $250,000 if the Department Head determines it to be appropriate. All vehicle and equipment purchases under $25,000 will be budgeted on a pay as you go basis. The City Manager shall make the necessary budget amendments in accordance with the City of Dover Purchasing & Budget Amendment Policies. Budget Balance/Reserve Policy – Electric Revenue Fund 1. The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 12% (45 days) of the current year operating revenues for the Electric Revenue Fund, excluding the carry forward balance and power cost adjustments. The purpose of the budget balance is to meet temporary fluctuations in cash flows and to provide a cushion for loss of revenues until operating changes can be implemented. If the final Budget Balance exceeds the amount as approved in the budget ordinance, such funds shall be used to provide for unfunded retirement liabilities or as otherwise designated by City Council. The City may use monies in the Budget Balance only in times of fiscal and economic hardship. 2. Once achieved, at no time should the City’s budget balances fall below their specified percentages. If a shortfall occurs in the budget balance and immediately restoring the balances to the specified percentage would cause an extreme burden on the taxpayers, the budget balance may, with the Mayor’s and City Council’s approval, be restored to the specified percentage within one year, but in any case, no longer than three years. 3. The City will maintain a minimum reserve, in a contingency account, of at least 1% of the current year operating revenues for the Electric Revenue Fund. The City may only use monies in the contingency accounts to cover emergencies of a non-recurring nature that are over and 47 6

above the normal course of operations. Examples are uninsured losses, storms or hurricane damages. The Contingency Reserve will not be used to balance the operating budget. 4. The total of the combined Electric Revenue Fund budget and contingency balances shall not exceed 25% (3 months) of Budgeted Operating Revenues. 5. The City has established by bond covenant an account to cover insurance deductibles on the electric transmission and distribution system or the generating plants. The City shall maintain a minimum balance of $350,000 to cover various deductibles. 6. Recognizing price fluctuations in the wholesale power markets the City has established a rate stabilization reserve. The purpose of using such a reserve is to level off the fluctuations in the wholesale power supply market and in turn provide stable rates to our customers. In those instances where the actual cost of power supply and generation are less/more than the budgeted cost of power supply and generation, the City will transfer the difference to/from the Rate Stabilization Reserve. The balance shall be maintained at a minimum of 3% not to exceed 10% of the purchase power cost in any given year. If the reserve balance exceeds the 10% maximum, a credit will be applied to the power cost adjustment. 7. The Electric Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for electric system projects to allow for project variances and change orders; a 10% contingency shall be included in project budgets greater than $250,000 if the Department Head determines it to be appropriate. All vehicle and equipment purchases under $25,000 will be budgeted on a pay as you go basis. The City Manager shall make the necessary budget amendments in accordance with the City of Dover Purchasing & Budget Amendment Policies. 8. The City has established an account to provide for capital financing of Future Capacity or system expansion. The City shall maintain a balance equivalent to the value of 10% growth in capacity at any given time, or no less than $10,000,000. Amounts used to finance projects shall be replenished by the operating revenues of the Electric Revenue Fund over the succeeding seven years of any project completion. 9. The City has established an account to provide for replacement or procurement of utility system assets, otherwise known as Depreciation Reserve. Optimally, the amount set aside for future asset replacements should equal the annual depreciation of the current assets. The City will maintain a minimum balance of $10,000,000. The primary purpose of this account is to provide partial or all financing of major capital projects and minimize debt service payments. The account is also intended to cover unforeseen capital replacements due to equipment breakdowns, storms or hurricane damages. Amounts used to finance projects shall be replenished by the operating revenues of the Electric Revenue Fund over the succeeding seven years of any project completion 10. The total of the combined Electric Revenue and Electric Improvement & Extension Fund budget and reserve balances shall be benchmarked at 50% Budgeted Operating Revenues. Operating Fund Budget Balance and Reserves shall be adjusted to appropriate levels through adjustments 48 7

in the operating budget. Improvement & Extension Fund Budget Balance and Reserves shall be adjusted in accordance with the Capital Improvement Plan. Investment and Cash Management Policy 1. The City will deposit all receipts on a timely basis in interest bearing accounts. 2. The City will strive to maximize the return on its investment portfolio without jeopardizing principal amounts. 3. The City will limit its investments to the types of securities provided for by Delaware statutes. 4. The City will diversify its investments by maturity date to protect against market fluctuations. 5. The City will purchase securities from qualified institutions based on competitive bids in an effort to obtain the highest available rates. 6. The City will maintain an Investment Policy based on prudent investment practices and will monitor all investment managers’ compliance with policy objectives. Capital Improvement Policy 1. The City will prepare and update, as needed a five-year Capital Improvements Program (CIP) which will provide for the orderly maintenance, replacement, and expansion of capital assets. 2. The CIP will identify long-range capital projects and capital improvements of all types, which will be coordinated with the annual operating budget to maintain full utilization of available revenue sources. 3. When preparing the CIP, the City will seek to identify all viable capital projects and capital improvements required during the subsequent five-year period. These projects and improvements will be prioritized by year and by funding source. 4. Every attempt will be made to match projects and improvements with available funding sources. Future operating costs and savings associated with a project or an improvement will also be given consideration in the establishment of priorities. 5. The City will seek Federal, State, and other funding to assist in financing capital projects and capital improvements. 6. The City will incorporate the reasonable findings and recommendations of other cities’ Boards, Commissions, Committees, and Citizen Task Forces, as they relate to capital projects and improvements. 7. The City will seek input from the public by holding public hearings in relation to the establishment of projects and project priorities. 49 8

Financial Reporting Policy 1. The City’s accounting system will maintain records in accordance with accounting standards and principles outlined by the Governmental Accounting Standards Board (GASB), Financial Accounting Standards Board (FASB), and the State of Delaware. 2. The City will employ an independent accounting firm to perform an annual audit of the City’s finances and make the annual audit available to all required and interested parties. 3. The City will produce monthly and quarterly financial statements reporting the current periods’ activity for all funds maintained by the City. 4. The City will prepare an annual budget document that provides a basic understanding of the City’s planned financial operations for the coming fiscal year. Copies of the proposed and final budget will be made available to all interested parties and opportunities will be provided for citizen input prior to final decisions on the budget. 5. The City will place continued emphasis on review and maintenance of an accounting system which provides strong internal budgetary and accounting controls designed to provide reasonable assurance, but not absolute, assurance regarding: (a) the safeguarding of assets against loss from unauthorized use or disposition and, (b) the reliability of financial records for preparing financial statements and reports, and the maintaining accountability for assets. 6. The City will seek annual renewal of the Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award. Adoption: 1. Approval by City Council: January 28, 2002 2. Amended by City Council: November 25, 2002 3. Amended by City Council: May 10, 2004 4. Amended by City Council: February 26, 2007 5. Amended by City Council: July 28, 2008 6. Amended by City Council: February 14, 2011 7. Amended by City Council: June 27, 2011 8. Amended by City Council: September 26, 2011 9. Amended by City Council: June 25, 2012 50 9

CITY OF DOVER DEPARTMENT OF FINANCE PROCEDURE MANUAL TITLE: Budget Administration - Guidelines PROCEDURE # F306 for Operating Departments DATE: July 10, 2006 REVISED: September 13, 2013 Each Department Head is responsible for managing their overall budgets for account variances created by routine operating expenses. This policy is intended to permit the redistribution of funds in departmental budgets when unexpected events or transactions occur. It establishes the procedure to be followed when the approval of a supplemental appropriation is requested. It restricts the redistribution of personnel and capital outlay accounts. All redistributions are to be rounded to the nearest hundred dollars (no cents). This procedure is not intended to adjust line items for normal operating cost overages, less than $500. 1. Definitions, as used in this policy: “Fund”: In governmental accounting, a fund is a fiscal and accounting entity with a self- balancing set of accounts, created and maintained for a particular purpose and having transactions subject to legal or administrative restrictions. A separate budget is provided for each fund. “Department”: Departments are the major organizational sub-divisions. They have a broad overall purpose. The City of Dover is organized into twelve (12) departments: City Clerk, City Manager, Customer Services, Electric, Information Services, Finance and Procurement & Inventory, Human Resources, Planning & Inspections and Parks & Recreation & Library, Police, Public Works, and Tax Assessor. “Division”: Is the major operational areas of the City. Each Division has been assigned to one of the Departments listed above according to the type of activity it performs. For example, the Electric Engineering Division is part of the Electric Department. “Category”: Within each division, each expenditure line item is grouped into a category of related expenditures. The budget for each line item is listed by categorical total. Examples of a category include personnel services, materials & supplies, administrative expenditures, capital outlay, project accounts, and depreciation. 2. Department Managers may redistribute monies “within” a group of accounts in a particular category, except salary/benefits, and capital outlay accounts to address unexpected events or transactions. Form COD #98 shall be used to request the transfer of funds. The monies shall not be encumbered until the Finance Director has returned a copy of Form COD #98 advising the manager that the redistribution has been entered into the budget software. 3. Transfers between categories material/supplies and administrative are permitted. 4. Transfers from salary and benefit accounts are permitted with approval of the City Manager to cover unanticipated expenses created by vacancies. Examples are advertising, agency labor, 51

Procedure #F306 contract services, and recruiting agencies. 5. The redistribution request must be submitted to the Finance Department for verification and confirmation, and then Finance will forward to the City Manager. Confirmation of the change will be made to the originating department by the Finance Department once the change has been approved. 6. No funds authorized in capital outlay may be encumbered unless said purchase was detailed in the “approved” budget. Any Capital Improvement Project (CIP) deferrals due to cost over-runs in other CIP items shall be communicated to the Council and the Controller/Treasurer. The City Manager may approve transfers of savings from completed CIP items to non- completed CIP items. Any transfers that cause the particular item or project to exceed its original budget 10% or greater will be communicated to Council and the Controller/Treasurer. To request an exception in capital outlay or project categories, submit a written memorandum explaining the request and attach a copy of the original budget submission. The memorandum must explain the reason for not purchasing the authorized items. A copy noting the action taken on the request by the City Manager will be returned to the respective department. Council and the Controller/Treasurer will be copied on all exception request approvals. All capital outlay change requests must be accompanied by a Capital Improvement Project worksheet in the following instances: - Scrap a CIP and create a new CIP - Reduce approved CIP and create a new CIP - New funded CIP (grant) The Controller/Treasurer will adjust project budgets each year to include prior year project balances before finalizing the Carry Forward Budget Balances for multi-year projects or projects not completed due to unforeseen circumstances. This process will be followed only on projects that were approved by City Council in a prior year CIP. 7. The City Manager may approve intra-fund transfers (i.e., within the General Fund) of up to five percent per annum, Form COD #98, with the exception of line items associated with salary and benefits. 8. All personnel positions will receive and be adhered to, the documented increases as approved through the budget process. Any exceptions require Council approval. 9. Budget amendments exceeding that authorized above or that affect budget balances shall be referred to the City Council. 2 52

CITY OF DOVER COST CENTER REQUEST FOR BUDGET AMENDMENT Department: Fiscal Year: From Account #: Date of Request: To Account #: (Check Only One) Change Within Budget Supplemental Appropriation By: Departmental Transfers (Signature) Net Current Requested Element Account Original Previous Revised Change or Adjusted YTD Object Name Budget Changes Budget Supplement Budget Expense FROM $ - - $ - - $ - $ - $ - - $ - - $ - $ - $ - - $ - - $ - $ - $ - - $ - - $ - $ - $ - - $ - - $ - $ - $ - - $ - - $ - $ - $ - - $ - - $ - $ - TO $ - - $ - - $ - $ - $ - - $ - - $ - $ - $ - - $ - - $ - $ - 1 2 3 4 5 6 7 8 Request Justification: Instructions: Complete all appropriate items. Figures in columns four and seven must be preceded by a "plus" or a "minus" sign. Round all figures to nearest dollar. Use the reverse side of this form if additional space is needed to justify request. Form must bear the live signature(s) of cost center manager(s). Before submitting request to Finance Department for consideration, obtain verification from the accounting department that all all figures are correct. Submit copy of request to the City Manager. A copy will be returned noting the action taken. Approval: City Manager Controller/Treasurer Date of Action: Approved as: Requested Approved as Modified Denied Deferred Until: For Finance Department Use Only Processed: By: COD FINANCE FORM 98 53

PERSONNEL INFORMATION CONTAINS THE FOLLOWING: – PERSONNEL TABLE – PERSONNEL CHANGES – PERSONNEL COST SUMMARY – OVERTIME TRENDS o FY12 THROUGH FY15 COMPARISON 54

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Fiscal Year 2015 Proposed Budget Personnel Table 2012-2013 2013-2014 2014-2015 DEPT/DIVISION BUDGET BUDGET BUDGET CITY CLERK 4.0 4.0 4.0 CITY MANAGER 3.0 3.0 4.0 CODE ENFORCEMENT 4.0 5.0 5.0 COMMUNITY DEVELOPMENT (GRANT FUND) 0.5 0.0 0.0 CUSTOMER SERVICES 14.0 14.0 14.0 ECONOMIC DEVELOPMENT 3.0 3.0 3.0 FACILITIES MANAGEMENT 9.0 7.0 7.0 FINANCE 8.0 8.0 8.0 FIRE DEPARTMENT 6.0 6.0 6.0 FLEET MAINTENANCE 6.0 6.0 6.0 GROUNDS 14.0 13.0 13.0 HUMAN RESOURCES 3.0 3.0 3.0 INFORMATION TECHNOLOGY 5.0 5.0 5.0 INSPECTIONS 7.0 6.0 6.0 LIBRARY 13.0 13.0 13.0 LIFE SAFETY 3.0 3.0 3.0 MAYOR 1.0 1.0 1.0 PARKS AND RECREATION 5.0 5.0 5.0 PLANNING 4.5 5.0 5.0 POLICE - TOTAL* 122.0 124.0 124.0 PROCUREMENT AND INVENTORY 4.0 4.0 4.0 PUBLIC WORKS - ADMINISTRATION 6.0 5.0 5.0 PUBLIC WORKS - ENGINEERING 0.0 0.0 3.0 SANITATION 11.0 11.0 11.0 STREETS 10.0 8.0 8.0 TAX ASSESSOR 3.0 3.0 3.0 GENERAL FUND AND CDBG TOTAL 269.0 265.0 269.0 ELECTRIC ADMINISTRATION 3.0 3.0 3.0 ELECTRIC SYSTEM OPERATIONS 5.0 5.0 5.0 ELECTRIC ENGINEERING 10.0 10.0 10.0 ELECTRIC T & D 24.0 24.0 24.0 METER READING - CUSTOMER SERVICE 3.0 3.0 3.0 ELECTRIC FUND TOTAL 45.0 45.0 45.0 WATER/WASTEWATER ENGINEERING 6.0 7.0 5.0 WATER CONSTRUCTION 5.0 5.0 3.0 WATER MANAGEMENT 5.0 4.0 4.0 WASTEWATER MANAGEMENT 10.0 11.0 11.0 WATER TREATMENT PLANT 10.0 10.0 11.0 WATER/WASTEWATER FUND TOTAL 36.0 37.0 34.0 TOTAL FULL-TIME PERSONNEL 350.0 347.0 348.0 * 93 Officers; 31 Civilians - 124 Total Employees 2012-2013 2013-2014 2014-2015 DEPT/DIVISION BUDGET BUDGET BUDGET PART-TIME PERSONNEL CITY COUNCIL COMMITTEES 17.0 17.0 17.0 PLANNING COMMISSION 14.0 14.0 14.0 FIRE 1.0 1.0 2.0 GROUNDS 0.0 0.0 1.0 PARKS AND RECREATION 10.0 10.0 14.0 LIBRARY 13.0 14.0 13.0 CUSTOMER SERVICES 0.0 1.0 1.0 SUBSTANCE ABUSE GRANT 12.0 12.0 15.0 TOTAL PART-TIME PERSONNEL 67.0 69.0 77.0 TOTAL PERSONNEL 417.0 416.0 425.0 55

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Fiscal Year 2015 Proposed Budget The proposed budget reflects the following personnel changes: Casual/ DEPT/DIVISION POSITION CHANGE COMMENTS FTE Seasonal Fire Relief Dispatcher Addition - 1.0 Public Works Grounds Laborer II Addition - 1.0 Engineering Public Works Inspector Transfer From WWW Engineering 1.0 - Civil Engineer Transfer From WWW Engineering 1.0 - Environmental Scientist Addition 1.0 - Library Library Assistant Addition - 1.0 Library Clerk II Removed - (1.0) Library Clerk I Removed - (1.0) Recreation Playground Leader II Removed - (3.0) Playground Leader I Addition - 7.0 City Manager Assistant City Manager Addition 1.0 - Substance Abuse Prev. Grant Playground Leader I Addition - 2.0 Playground Leader II Addition - 1.0 GENERAL FUND & SUBSTANCE ABUSE GRANT 4.0 8.0 Water/Wastewater Engineering Public Works Inspector Transfer PW - Engineering (1.0) - Civil Engineer Transfer PW - Engineering (1.0) - Water Construction MEO II Removed (1.0) - Utility Construction Worker Removed (1.0) - Water Treatment Plant Water Treatment Operator Addition 1.0 - WATER/WASTEWATER FUND (3.0) 0.0 56

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Personnel Budget Fiscal Year 2015 Total City by Fund Dept/Div # of Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Positions Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 1100-511 4 City Clerk $ 219,700 $ 1,300 $ - $ - $ 221,000 $ 124,300 $ 345,300 1200-512 17 City Council - - - 84,300 84,300 6,600 90,900 1300-513 3 Assessor 125,900 1,300 - - 127,200 62,900 190,100 1400-514 8 Fire 229,700 6,000 32,000 25,600 293,300 140,900 434,200 1500-522 14 Grounds 438,100 8,500 11,100 8,700 466,400 391,300 857,700 1500-523 26 Library 596,900 1,300 3,900 155,100 757,200 384,900 1,142,100 1500-525 19 Recreation 212,400 - - 105,900 318,300 119,000 437,300 1600-531 3 Life Safety 145,100 8,600 7,600 - 161,300 79,300 240,600 1600-532 5 Code Enforcement 224,700 - 2,000 - 226,700 151,900 378,600 1600-533 19 Planning 314,800 (47,600) - 17,100 284,300 125,900 410,200 1600-534 6 Building Inspections 252,000 - 1,800 - 253,800 174,600 428,400 1600-535 3 Economic Development 138,100 1,300 - - 139,400 57,100 196,500 1700-542 31 Civilian Police 1,282,700 27,100 50,000 - 1,359,800 797,900 2,157,700 1700-543 93 Law Enforcement 6,663,900 175,800 400,000 - 7,239,700 3,556,800 10,796,500 1700-544 0 Police Extra Duty 633,300 - - - 633,300 79,200 712,500 1800-554 8 Streets 281,500 2,400 4,700 - 288,600 224,000 512,600 1800-555 11 Sanitation 416,200 1,400 12,100 - 429,700 314,800 744,500 2100-515 4 City Manager 295,600 6,000 2,000 - 303,600 118,500 422,100 2200-516 5 Information Technology 278,900 1,300 - - 280,200 197,100 477,300 2300-517 8 Finance 492,400 1,300 - - 493,700 271,400 765,100 2400-551 5 Public Works Admin 296,800 1,300 - - 298,100 201,100 499,200 2500-552 7 Facilities 285,200 900 10,500 - 296,600 197,000 493,600 2600-553 3 Public Works Engineering 128,400 500 800 - 129,700 54,900 184,600 2700-571 4 Procurement & Inventory 183,400 4,000 1,600 - 189,000 111,400 300,400 2800-572 6 Fleet Maintenance 277,400 800 1,000 - 279,200 197,800 477,000 2900-529 15 Customer Service 554,000 1,300 - 14,600 569,900 355,900 925,800 3100-518 3 Human Resources 178,900 1,300 - - 180,200 129,000 309,200 3200-519 1 Mayor 45,000 - - - 45,000 10,600 55,600 Total General Fund $ 15,191,000 $ 206,100 $ 541,100 $ 411,300 $ 16,349,500 $ 8,636,100 $ 24,985,600 Divisions = 28; Council 17 part-time/temp; Library 12 part-time/temp; Recreation 14 part-time/temp; Fire 2 part-time/temp; Grounds 1 part-time/temp; Count 331 Planning 14 part-time/temp; Customer Service 1 part-time/temp; Substance abuse grant 15 part-time/temp; Dept/Div # of Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Positions Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 2600-553 5 Engineering $ 287,100 $ 500 $ 800 $ - $ 288,400 $ 150,500 $ 438,900 5600-556 3 Construction 118,400 4,000 7,100 - 129,500 99,100 228,600 6800-568 4 Water 188,600 4,600 9,100 - 202,300 156,600 358,900 6900-569 11 Wastewater 346,100 20,800 27,000 - 393,900 222,100 616,000 7600-576 11 Water Treatment 456,100 3,200 34,800 - 494,100 343,100 837,200 Total Water/Wastewater Fund $ 1,396,300 $ 33,100 $ 78,800 $ - $ 1,508,200 $ 971,400 $ 2,479,600 Count 34 Divisions = 5 Dept/Div # of Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Positions Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 8200-562 24 T&D $ 1,481,000 $ 27,300 $ 115,000 $ - $ 1,623,300 $ 1,381,500 $ 3,004,800 8300-563 10 Engineering 609,700 9,500 11,000 - 630,200 446,900 1,077,100 8400-564 3 Administration 172,200 - 2,000 - 174,200 86,200 260,400 8500-565 3 Meter Reading 122,500 1,700 5,000 - 129,200 108,900 238,100 8600-526 5 System Operators 342,000 5,100 50,000 - 397,100 286,600 683,700 Total Electric Fund $ 2,727,400 $ 43,600 $ 183,000 $ - $ 2,954,000 $ 2,310,100 $ 5,264,100 Count 45 Divisions = 5 Dept/Div # of Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Positions Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 9900-596 0 CDBG $ - $ 47,000 $ - $ - $ 47,000 $ - $ 47,000 9900-581 15 Substance Abuse Grant - - - 49,900 49,900 4,100 54,000 Total Grant Funds $ - $ 47,000 $ - $ 49,900 $ 96,900 $ 4,100 $ 101,000 Count 425 GRAND TOTAL $ 19,314,700 $ 329,800 $ 802,900 $ 461,200 $ 20,908,600 $ 11,921,700 $ 32,830,300 Full-Time 348 Divisions = 38 w/o CDBG and Substance Abuse Grant PP/TEMP 77 Count includes Council Members and Committee/Commission Members 57

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY OF DOVER OVERTIME COMPARISON FISCAL YEAR 2012 THROUGH 2015 2012 2013 2014 THROUGH APRIL (83.0%) 2015 Department Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Proposed CITY CLERK - 73 (73) - - - - - - - - - - FIRE 39,148 55,292 (16,144) 141.2% 44,900 52,830 (7,930) 117.7% 48,800 35,189 13,611 72.1% 32,000 GROUNDS 15,300 15,021 279 98.2% 15,000 8,636 6,364 57.6% 14,900 12,599 2,301 84.6% 11,100 PARKS & RECREATION - - - - - 327 (327) - - - - - LIBRARY 3,600 2,983 617 82.9% 3,500 4,868 (1,368) 139.1% 3,700 4,627 (927) 125.1% 3,900 LIFE SAFETY 6,900 7,512 (612) 108.9% 7,000 4,950 2,050 70.7% 7,000 6,055 945 86.5% 7,600 CODE ENFORCEMENT 2,670 2,608 62 97.7% 3,000 2,514 486 83.8% 2,000 189 1,811 9.5% 2,000 PLANNING - - - - 1,800 600 1,200 33.3% - 377 (377) - - PUBLIC INSPECTIONS - - - - - 610 (610) - 1,000 1,137 (137) 113.7% 1,800 POLICE CIVILIAN 45,000 54,576 (9,576) 121.3% 55,000 62,500 (7,500) 113.6% 66,200 64,529 1,671 97.5% 50,000 POLICE LAW ENFORCEMENT 450,000 496,413 (46,413) 110.3% 500,000 396,495 103,505 79.3% 500,000 273,544 226,456 54.7% 400,000 STREET 11,880 5,026 6,854 42.3% 9,000 4,444 4,556 49.4% 8,800 10,490 (1,690) 119.2% 4,700 SANITATION 16,200 13,843 2,357 85.5% 15,000 9,944 5,056 66.3% 13,200 23,120 (9,920) 175.2% 12,100 CITY MANAGER - - - - - 1,737 (1,737) - 1,500 2,513 (1,013) 167.5% 2,000 FINANCE - 188 (188) - 1,800 - 1,800 0.0% - 45 (45) - - PW ADMINISTRATION - 1,043 (1,043) - 600 541 59 90.2% - - - - - FACILITIES MANAGEMENT 450 1,058 (608) 235.1% 800 6,601 (5,801) 825.1% 7,600 10,788 (3,188) 141.9% - PROCUREMENT & INVENTORY 700 788 (88) 112.6% 400 1,714 (1,314) 428.5% - 2,010 (2,010) - 1,600 FLEET MAINTENANCE 1,350 305 1,045 22.6% 3,500 773 2,727 22.1% 2,400 10,451 (8,051) 435.5% 1,000 HUMAN RESOURCES - - - - - - - - - - - - - WATER ENGINEERING 900 966 (66) 107.3% 600 949 (349) 158.2% 3,300 830 2,470 25.2% 800 CONSTRUCTION AND MAINT 4,500 8,561 (4,061) 190.2% 12,500 11,665 835 93.3% 15,000 11,595 3,405 77.3% 7,100 METERING WATER - - - - - - - - - - - - WATER 9,900 8,160 1,740 82.4% 11,650 13,099 (1,449) 112.4% 11,200 10,756 444 96.0% 9,100 WASTEWATER 24,300 23,300 1,000 95.9% 27,050 14,202 12,848 52.5% 27,100 21,734 5,366 80.2% 27,000 WATER TREATMENT PLANT 23,300 21,038 2,262 90.3% 18,500 25,976 (7,476) 140.4% 19,700 18,973 727 96.3% 34,800 TRANSMISSION/DISTRIBUTION 99,074 126,886 (27,812) 128.1% 127,800 140,882 (13,082) 110.2% 127,800 86,392 41,408 67.6% 115,000 ELECTRIC ENGINEERING 20,250 7,998 12,252 39.5% 7,800 17,120 (9,320) 219.5% 15,000 6,255 8,745 41.7% 11,000 ELECTRIC ADMINISTRATION - 237 (237) - - 2,021 (2,021) - - - - - 2,000 ELECTRIC METERING 12,250 9,129 3,121 74.5% 6,000 8,349 (2,349) 139.2% 8,800 6,482 2,318 73.7% 5,000 ELECTRIC SYSTEMS OPERATIONS 18,000 43,311 (25,311) 240.6% 43,900 49,031 (5,131) 111.7% 50,300 54,093 (3,793) 107.5% 50,000 TOTAL 805,672 906,315 (100,643) 112.5% 917,100 843,378 73,722 92.0% 955,300 674,773 280,527 70.6% 791,600 ELECTRIC PLANT OPERATIONS 172,800 169,456 3,344 98.1% 180,900 163,076 17,824 90.1% 195,700 196,515 (815) 100.4% 198,700 POLICE EXTRA DUTY 400,000 636,631 (236,631) 159.2% 514,900 529,303 (14,403) 102.8% 675,400 389,172 286,228 57.6% 633,300 58

FIVE YEAR FORECAST SUMMARY CONTAINS THE FOLLOWING SUBSECTIONS: – GENERAL FUND – WATER/WASTEWATER FUND – ELECTRIC REVENUE FUND 59

GENERAL FUND 60

City of Dover General Fund Financial Projections 2015 – 2019 Budget Meetings May 2014 61

2 Key Assumptions • The FY15 – FY19 Forecast continues to be short on revenues to cover projected expenses incorporating the current growth assumptions. • Projected Revenues - Growth assumptions as indicated on page 4  Miscellaneous Revenue – includes Franchise fees, rental income, recreation revenues, administration fees for collecting County impact fees, sale of assets, and other miscellaneous items  Transfers In Other (Funds) – includes transfer of revenues from Electronic Red Light Safety Program, Realty Transfer Taxes, and Police Grants for Extra Duty reimbursements • Projected Operating Expenses growth assumptions as indicated on page 5  Pay increases for Department Heads – 2% with $1,250 bonus  Pay increases included for non-bargaining employees 3%, FOP and DOE contracts  Other Charges represents the set aside for vacation sell back, retirements, and education assistance  Fund Expense – includes Insurance, bad debt expense, City Police Pension Plan appropriations, miscellaneous grant expenses and DDP contributions • Maintains Water/Wastewater & Electric Fund Transfers in FY15 ▫ Phases-in $50,000 annual increase for Water & Wastewater each through 2020 ▫ Change in Financial Policy will be presented for recommended change in transfer before FY16 • Fully funds Capital projects through operating transfers and grants • Will not meet City policy starting in FY16 62

3 Current Economic Statistics 63

4 Revenue Assumptions 64

5 Expenditure Assumptions 65

6 Revenues, Expenditures & Fund Balance 66

7 Sensitivity Analysis – Water & Wastewater Transfer Increase 67

8 Sensitivity Analysis – Water & Wastewater Transfer & Inspection Fees 68

9 Revenue Options 69

10 Capital Projects - Funding Sources 70

11 Capital Projects – Use of Funds 71

12 General Fund Projected Debt Service 72

WATER/WASTEWATER FUND 73

City of Dover Water and Wastewater Fund Financial Projections 2015 – 2019 Budget Meetings May 2014 74

2 FY15 – FY19 Key Assumptions • The model includes revenues and expenses related to the Calpine project • T/Gallons Growth & Revenues  Growth continues to remain flat, excluding Calpine  Forecast includes an assumed .5% growth rate in FY16 and FY18  Proposed FY15 Budget includes $.45 Groundwater surcharge increase to cover total cost of inflow/infiltration treatment expenses and financing of capital maintenance program (see page 3)  Proposed FY15 Budget includes $1.25 increase in Customer Charge for both Water & Wastewater utilities  Increases Water revenue $185,800 and Wastewater revenue $174,900 • Projected Operating Expenses reported at same level as FY14 with the following exceptions:  Pay increases included for non-bargaining employees and DOE bonuses; AFSCME contract not completed;  Non-Bargaining increases 3%, except Department Heads budgeted 2% wage increase and $1,250 bonus  Growth in Division expenses 2016 – 2019 = 3% annual  Increased retiree health insurance premiums - 6.0% annual  Water projects currently completed by Construction Division will be contracted out once all employees have been placed in open positions in other Divisions. Forecast does not yet reflect 100% completion of this change for Water Utility. • Maintains $500,000 General Fund Transfer for FY15 • Proposal to increase General Fund Transfer $50,000 each Water & Wastewater. Over a period of 5 years starting in FY16. In FY20, the transfer would be at $500,000 each Water & Wastewater.  The Financial Policy will be presented for this proposed change prior to submitting the FY16 Budget • Maintains transfers to Capital Project Fund each year for water quality and inflow/infiltration projects • Emphasis on level of capital improvements to replace failing infrastructure with rate increase • Impact Fees are projected to be used to pay debt service and some project financing 75

3 Inflow/Infiltration Capital Maintenance Program 76

4 Net Margins – Combined Water & Wastewater 77

5 Net Margins - Water 78

6 Net Margins - Wastewater 79

7 Revenues 80

8 Expenses 81

9 Capital Improvement Plan 82

10 Capital Improvement Plan 83

11 Water/Wastewater Fund Projected Debt Service 84

12 Reserve Account Projections 85

13 Largest Users of Water and Wastewater Systems Largest Users of the Water and Wastewater Systems in FISCAL YEAR 2012. Water %of Wastewater %of %of Consumption Total Consumption Total Revenue Total Customer (Tgal) Consumption (Tgal) Consumption Collected Revenue Delaware State University 77,393 5.30% 53,095 4.03% $526,528.90 3.82% Bayhealth I Kent General 51,410 3.52% 51,410 3.90% $465,373.90 3.37% Dover Downs I Speedway 45,737 3.13% 45,672 3.47% $414,035.77 3.00% Procter and Gamble Company 55,459 3.80% 14,250 1.08% $332,467.26 2.41% Kraft Foods Global, Inc. 21,722 1.49% 34,235 2.60% $252,999.05 1.83% State of Delaware I Agencies 27,780 1.90% 27,770 2.11% $252,749.55 1.83% Dover Housing Authority 21,293 1.46% 21,293 1.62% $195,357.95 1.42% Vintage I Sovereign Property 19,893 1.36% 19,893 1.51% $180,852.72 1.31% Autumn Run Apartments 14,963 1.02% 14,963 1.14% $178,300.81 1.29% NRG Energy Center 1,065 0.07% 30,285 2.30% $168,740.55 1.22% Totals for Top 10 Users 336,715 23.06% 312,866 23.76% $2,967,406.46 21.SO% TOTALS FOR SYSTEMS 1,4S9,923 100.00% 1,316,656 100.00% $13,799,020.45 100.00% Largest Users of the Water and Wastewater Systems in FISCAL YEAR 2013. Water %of Wastewater %of %of Consumption Total Consumption Total Revenue Total Customer (Tgal) Consumption (Tgal) Consumption Collected Revenue Dover Downs I Speedway 51,014 3.62% 50,930 4.10% $461,828.85 3.46% Bayhealth I Kent General 45,275 3.21% 45,275 3.64% $409,943.50 3.07% Delaware State University 56,633 4.02% 34,750 2.80% $380,375.50 2.85% Procter and Gamble Company 61,817 4.38% 31,131 2.51% $373,587.24 2.80% Kraft Foods Global, Inc. 22,942 1.63% 28,994 2.33% $243,996.01 1.83% State of Delaware I Agencies 26,301 1.86% 26,286 2.12% $239,345.44 1.79% Dover Housing Authority 19,856 1.41% 19,856 1.60% $182,5 78.02 1.37% Vintage I Sovereign Property 19,917 1.41% 19,917 1.60% $181,069.68 1.36% Autumn Run Apartments 14,503 1.03% 14,503 1.17% $172,843.11 1.30% Wesley College 19,526 1.38% 17,616 1.42% $165,598.64 1.24% Totals for Top 10 Users 337,784 23.95% 289,258 23.29% $2,811,165.99 21.08% TOTALS FOR SYSTEMS 1,410,424 100.00% 1,242,238 100.00% $13,336,779.S8 100.00% 86

14 Largest Users of Water and Wastewater Systems Largest Users of the Water and Wastewater Systems in FISCAL YEAR 2010. Water %of Wastewater %of %of Consumption Total Consumption Total Revenue Total Customer (Tgal) Consumption (Tgal) Consumption Collected Revenue Delaware State University 85,361 5.82% 84,182 6.34% $604,595.48 5.24% Dover Downs I Speedway 54,691 3.73% 54,625 4.11% $391,056.90 3.39% Bayhealth I Kent General 34,184 2.33% 34,184 2.57% $243,850.76 2.11% Kraft Foods Global, Inc. 23,419 1.60% 40,248 3.03% $241,977.42 2.10% Procter and Gamble Company 61,281 4.18% 9,882 0.74% $209,441.03 1.82% State of Delaware I Agencies 28,101 1.92% 28,087 2.11% $202,424.48 1.76% Dover Housing Authority 23,318 1.59% 23,167 1.74% $169,030.23 1.47% Vintage I Sovereign Property 22,912 1.56% 22,912 1.73% $164,234.68 1.42% NRG Energy Center 11,970 0.82.% 28,366 2.14% $158,294.04 1.37% Wesley College 21,306 1.45% 19,999 1.51% $146,607.26 1.27% Totals for Top 10 Users 366,543 24.99% 345,652 26.02% $2,531,512.28 21.95% TOTALS FOR SYSTEMS 1.466,943 100.00% 1,328,195 100.00% $11,533,421.47 100.00% Largest Users of the Water and Wastewater Systems in FISCAL YEAR 2011. Water %of Wastewater %of %of Consumption Total Consumption Total Revenue Total Customer (Tgal) Consumption (Tgal) Consumption Collected Revenue Delaware State University 99,917 6.49% 65,889 5.05% $642,636.81 4.59% Dover Downs I Speedway 45,087 2.93% 45,020 3.45% $407,960.91 2.91% Bayhealth I Kent General 31,508 2.05% 31,508 2.42% $285,417.32 2.04% State of Delaware I Agencies 30,199 1.96% 30,186 2.32% $274,558.44 1.96% Kraft Foods Global, Inc. 23,165 1.50% 32,092 2.46% $229,679.08 1.64% Procter and Gamble Company 60,138 3.91% 8,2.85 0.64% $221,861.15 1.58% Dover Housing Authority 23,650 1.54% 23,637 1.81% $215,645.73 1.54% Vintage I Sovereign Property 21,351 1.39% 21,351 1.64% $194,033.04 1.38% NRG Energy Center 8,985 0.58% 31,253 2.40% $182,937.47 1.31% Dover East Estates LP 19,084 1.24% 19,084 1.46% $172,549.36 1.23% Totals for Top 10 Users 363,084 23.58% 308,305 23.65% $2,827,279.31 20.18% TOTALS FOR SYSTEMS 1,539,590 100.00% 1,303,587 100.00% $14,011,619.13 100.00% 87

ELECTRIC FUND 88

City of Dover Electric Revenue Fund Financial Projections 2015 – 2019 Budget Meetings May 2014 89

2 FY15 – FY 19 Key Assumptions • kWh demand for FY15 – FY19 less than 1.0% annual growth • No rate adjustments forecasted • Maintains $8.0 million General Fund Transfer FY15 – FY19 • Forecasted Operating Expenses reported at FY14 level with the following exceptions:  Non-Bargaining increases at 3.0%; IBEW per union contract  Growth in Division expenses 2016 – 2019 at 3.0% annual  Increased retiree health insurance premiums 6.0%  Fully funding OPEB liability  Pension contribution for unfunded liability as per previous actuary analysis  Power Supply includes cost of Non-Solar Renewable Energy credits as mandated to fulfill the City’s Renewable Portfolio Standard • No new debt issuance; FY10 bonds paid off in FY16; 90

3 Net Margins 91

4 Debt Service Coverage Cash Flow Position 92

5 Energy Sales & Power Supply kWh 93

6 Purchased Power Expense 94

7 Net Electric Generation Benefit 95

8 Projected Operating Revenues 96

9 Projected Operating Expenses 97

10 Improvement & Extension Fund 98

11 Capital Investment Plan 2015 – 2019 99

12 Capital Investment Plan 2015 – 2019 continued 100

13 Electric Fund Projected Debt Service 101

14 FY15 – FY19 Reserve Account Projections 102

CAPITAL INVESTMENTS PLAN CONTAINS THE FOLLOWING SUBSECTIONS: – REVENUE SOURCES AND FUNDS – TOTAL CITY SUMMARY – GENERAL – WATER/WASTEWATER – ELECTRIC – VEHICLE REPLACEMENTS 103

GENERAL FUND 104

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 PROJECTS BY DEPARTMENT Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total Fire/Robbins Hose Annual Contribution to Robbins Hose FR1400 1 238,500 319,200 319,200 319,200 409,200 1,605,300 Fire/Robbins Hose Total 238,500 319,200 319,200 319,200 409,200 1,605,300 Parks and Recreation Schutte Park Land Improvements PR1402 3 190,000 190,000 Park and Playground Improvement Program PR1501 2 66,000 66,000 132,000 Dover Park Improvement PR1502 1 80,000 80,000 Splash Pad PR1503 4 20,000 280,000 300,000 Skate Parks PR1602 5 10,000 300,000 310,000 Parks and Recreation Total 146,000 190,000 96,000 580,000 1,012,000 Public Works - Streets Garrison Oak Technical Park Streets ST1304 n/a 2,661,100 0 0 0 0 2,661,100 Street, Concrete, and Alley Program ST1501 1 1,000,000 1,000,000 1,000,000 1,050,000 1,102,500 5,152,500 Stormwater Utility Planning ST1503 3 90,000 90,000 Old PW2 Site Improvements ST1504 4 150,000 385,000 535,000 Silverlake Dam Inspection/Emergency/O&M Plans ST1505 n/a 51,400 51,400 Public Works - Streets Total 3,952,500 1,385,000 1,000,000 1,050,000 1,102,500 8,490,000 GRAND TOTAL 4,337,000 1,894,200 1,415,200 1,949,200 1,511,700 11,107,300 105 Tuesday, May 13, 2014

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 FUNDING SOURCE SUMMARY Source FY 15 FY 16 FY 17 FY 18 FY 19 Total Bond Proceeds 2,661,100 0 0 0 0 2,661,100 Community Transportation Fund 30,000 30,000 General Fund 1,522,900 1,744,200 1,362,200 1,519,200 1,511,700 7,660,200 Parkland Reserve Fund 40,000 10,000 150,000 200,000 State Grant 153,000 80,000 43,000 280,000 556,000 GRAND TOTAL 4,337,000 1,894,200 1,415,200 1,949,200 1,511,700 11,107,300 Tuesday, May 13, 2014 106

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Fire/Robbins Hose City of Dover, Delaware Contact Fire Chief Type Vehicle Project # FR1400 Useful Life 15-20 years Project Name Annual Contribution to Robbins Hose Category General New Project: No Account Number: Priority 1 Time-Line: Status Active Total Project Cost: $3,050,336 Description This contribution covers payments to the Robbins Hose Company to cover the Major Fire Apparatus Replacement Plan. Justification The Major Fire Apparatus Replacement Plan ensures loan payments for replacement according to a schedule which guarantees equipment will not be outdated and unserviceable. This plan is based on replacing one of the Company's five engines and one rescue vehicle every three years which would put the average replacement age at 18 years. The two ladder trucks would be replaced every 15 years depending on condition and current needs. This schedule would reduce overall maintenance costs because fire apparatus would be replaced before major problems occur. By providing the Robbins Hose Company with the needed payments for the Major Fire Apparatus Replacement Plan, the Robbins Hose Company will be enabled to pay for a $2.5 million door rehabilitation of the Company Headquarters on Governors Avenue. This renovation is designed to handle 25 years of growth of the company and would preclude any need for an additional fire station in Dover. The Robbins Hose Company will also cover costs associated with miscellaneous apparatus and equipment such as command units, utility vehicles, and large hose replacement. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT result in increased maintenance costs; possibility of not meeting ISO requirements and NFPA standards . Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 1,445,036 Equip/Vehicle/Furnishings 238,500 319,200 319,200 319,200 409,200 1,605,300 Total Total 238,500 319,200 319,200 319,200 409,200 1,605,300 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 1,445,036 General Fund 238,500 319,200 319,200 319,200 409,200 1,605,300 Total Total 238,500 319,200 319,200 319,200 409,200 1,605,300 Budget Impact/Other Friday, May 09, 2014 107

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Parks and Recreation City of Dover, Delaware Contact Public Works Director Type Improvement Project # PR1402 Useful Life 50 years Project Name Schutte Park Land Improvements Category General New Project: No Account Number: TBD Priority 3 Time-Line: FY14-FY16 Status Active Total Project Cost: $220,000 Description This project includes a boundary and topographical survey of Schutte Park and a plan to develop multipurpose fields on the lands on the west side of the park and to complete the multipurpose pathway around the park’s perimeter. The survey is being performed during FY14. Design will be completed by in-house engineering staff during FY15 and the improvements will be completed in FY16. Justification Currently, the Schutte Park addition is unusable. There is constant demand for field space, and we have 14 acres of unusable space. This project would make the area useable. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 30,000 Construction/Maintenance 190,000 190,000 Total Total 190,000 190,000 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 30,000 Community Transportation 30,000 30,000 Fund Total General Fund 40,000 40,000 Parkland Reserve Fund 40,000 40,000 State Grant 80,000 80,000 Total 190,000 190,000 Budget Impact/Other Friday, May 09, 2014 108

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Parks and Recreation City of Dover, Delaware Contact Planning Director Type Improvement Project # PR1501 Useful Life 10-15 years Project Name Park and Playground Improvement Program Category General New Project: No Account Number: TBD Priority 2 Time-Line: FY15-FY17 Status Active Total Project Cost: $132,000 Description This project provides for a regular replacement of playground equipment throughout the park system. It could also potentially include installation of playground equipment in parks without equipment. This is important to ensure that equipment is replaced as old equipment deteriorates and becomes less safe. All newly installed equipment will meet the standards of the Consumer Product Safety Commission. In FY15, it is proposed to install a swingset in Dover Park to replace a swingset damaged during a storm in 2012. We also plan to install a playground in Mallard Pond Park as it is surrounded by residential neighborhoods and currently has no play equipment or other receation amenities for FY17, we will access the condition of existing equipment and prioritize accordingly. Justification As equipment ages it deteriorates and can become unsightly and/or unsafe. Replacement of dated equipment is important to ensure that our parks meet the needs of the population and provides a safe play environment. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 66,000 66,000 132,000 Total 66,000 66,000 132,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 33,000 33,000 66,000 State Grant 33,000 33,000 66,000 Total 66,000 66,000 132,000 Budget Impact/Other Friday, May 09, 2014 109

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Parks and Recreation City of Dover, Delaware Contact Public Works Director Type Improvement Project # PR1502 Useful Life Unknown Project Name Dover Park Improvement Category General New Project: Yes Account Number: TBD Priority 1 Time-Line: FY15 Status Active Total Project Cost: $80,000 Description This project will provide park improvements based on the results of the Recreation Needs Assessment. Justification As part of the Council action to demolish the existing recreation center building, Council ordered staff to budget for improvements to Dover Park pending the outcome of the Recreation Needs Assessment. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 80,000 80,000 Total 80,000 80,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 80,000 80,000 Total 80,000 80,000 Budget Impact/Other Unknown at this time. Friday, May 09, 2014 110

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Parks and Recreation City of Dover, Delaware Contact Public Works Director Type Improvement Project # PR1503 Useful Life 10-15 years Project Name Splash Pad Category General New Project: No Account Number: TBD Priority 4 Time-Line: FY17-FY18 Status Active Total Project Cost: $300,000 Description This project will construct a ground-level splash pad in a City Park. Consequences of delaying or eliminating this project include; not meeting the needs of our residents who depend on Silver Lake for outdoor recreation. Justification This project would improve the quality of life for families in Dover. It would be an enhancement to our summer outdoor camp and sport activities and provide outdoor water activities during the summer months. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 20,000 20,000 Construction/Maintenance 280,000 280,000 Total 20,000 280,000 300,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 10,000 10,000 Parkland Reserve Fund 150,000 150,000 State Grant 10,000 130,000 140,000 Total 20,000 280,000 300,000 Budget Impact/Other Increased Water Usage Prior Budget Items FY 15 FY 16 FY 17 FY 18 FY 19 Total 35,000 Other (Insurance, Utilities) 20,000 20,000 Total Total 20,000 20,000 Friday, May 09, 2014 111

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Parks and Recreation City of Dover, Delaware Contact Public Works Director Type Improvement Project # PR1602 Useful Life 10-15 years Project Name Skate Parks Category General New Project: No Account Number: TBD Priority 5 Time-Line: FY17-FY18 Status Active Total Project Cost: $310,000 Description This project will construct a skating area in a City park. The need for a skate park was identified several years ago, and a committee was formed to explore potential locations. The results of this will be re-evaluated during the Recreation Needs Assessment to ensure that the skate park is properly sized and sited. Justification Many youth and their parents have approached the City to build a skateboard park. Area business owners have complained about skateboarders damaging their property. This park would give the youth a designated area to use their skateboards. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 10,000 10,000 Construction/Maintenance 300,000 300,000 Total 10,000 300,000 310,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 150,000 150,000 Parkland Reserve Fund 10,000 10,000 State Grant 150,000 150,000 Total 10,000 300,000 310,000 Budget Impact/Other Prior Budget Items FY 15 FY 16 FY 17 FY 18 FY 19 Total 2,500 Maintenance 3,000 3,000 Total Total 3,000 3,000 Friday, May 09, 2014 112

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1304 Useful Life 90+ years Project Name Garrison Oak Technical Park Streets Category General New Project: No Account Number: 147-1800-554.40-31 Priority n/a Time-Line: Status Active Total Project Cost: $4,661,100 Description The proposed project will construct approximately 6,500 linear feet of new road and associated curb and sidewalk, 54 catch basins, 25 stormdrain manholes, 9,000 linear feet of stormdrain pipe and two pre-cast concrete box culverts. In addition, this project includes drainage improvements, earthern swales, and the creation of two stormwater management areas and two new road entrances onto White Oak Road. The two new entrances include 100 square yard inches of pavement milling, 50 square yards of Type C overlay, 2,250 square yards of full depth road construction, 1,200 linear feet of curb and the appliction of tack coat. Justification This industrial subdivision creates the necessary infrastructure for the current and future tenants of this technical park. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 2,000,000 Construction/Maintenance 2,661,100 0 0 0 0 2,661,100 Total Total 2,661,100 0 0 0 0 2,661,100 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 2,000,000 Bond Proceeds 2,661,100 0 0 0 0 2,661,100 Total Total 2,661,100 0 0 0 0 2,661,100 Budget Impact/Other Friday, May 09, 2014 113

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1501 Useful Life 20-25 years Project Name Street, Concrete, and Alley Program Category General New Project: No Account Number: TBD Priority 1 Time-Line: FY15-FY19 Status Active Total Project Cost: $5,152,500 Description This project will rehabilitate approximately three to five percent (3-5%) of the street and alley network each year. The estimated capital maintenance costs are $33.7 million over a 20-year planning horizon in Fiscal Year 2005 dollars. This estimate is based on the needs survey conducted by Public Works in Fiscal Year 2004. Continuous maintenance on these assets will prevent more costly reconstruction in the future. This project combines the former Street Resurfacing Program, the Alley Program and the Barrier Free Access Ramp Program. Locations will be determined by the priority listing and by potential legislator contributions. Justification The program identifies maintenance costs for the 84.79 miles of streets and 15.24 miles of alleys as of June 30, 2010. Replacement of deteriorated curbs, gutters, and sidewalks provides improved use, drainage, and the appearance of the pavement section. The Street and Alley Program schedule is driven by funding and road ratings. Total street mileage is growing as more roads and alleys are dedicated for public maintenance due to growth. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 0 Construction/Maintenance 1,000,000 1,000,000 1,000,000 1,050,000 1,102,500 5,152,500 Total Total 1,000,000 1,000,000 1,000,000 1,050,000 1,102,500 5,152,500 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 1,000,000 1,000,000 1,000,000 1,050,000 1,102,500 5,152,500 Total 1,000,000 1,000,000 1,000,000 1,050,000 1,102,500 5,152,500 Budget Impact/Other Friday, May 09, 2014 114

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Unassigned Project # ST1503 Useful Life n/a Project Name Stormwater Utility Planning Category General New Project: Yes Account Number: 147-1800-554.40-31 Priority 3 Time-Line: FY14-FY18 Status Active Total Project Cost: $90,000 Description This project will determine the feasibility of creating a stormwater utility in the City of Dover., Creating a stormwater utility will assist in the City of Dover meeting the regulatory requirements of stormwater as well as allow the City to properly maintain and improve stormwater infrastructure. Estimates provided by URS, Corp, Consulting Engineer. Justification The current condition of stormwater system in the City of Dover is failing which is straining the operational budget. Stringent stormwater regulations will further stress the existing system. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Miscellaneous 90,000 90,000 Total 90,000 90,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 45,000 45,000 State Grant 45,000 45,000 Total 90,000 90,000 Budget Impact/Other Friday, May 09, 2014 115

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1504 Useful Life 90+ years Project Name Old PW2 Site Improvements Category General New Project: Yes Account Number: 147-1800-554.40-31 Priority 4 Time-Line: FY15-FY18 Status Active Total Project Cost: $535,000 Description Due to the environmental concerns, the PW 2 site will be redeveloped to increase stormwater quality entering Silver Lake The improvements include relocating the greenhouse, grounds office, equipment garage (including small engine repair) to Schutte Park. The existing water production well will remain on site. The site will be converted to a stabilized park with water quality improvements for stormwater. Estimates provided by URS, Corp, Consulting Engineer. Justification Stringent environmental regulations will require improvements on the site. Relocation of existing city facility to Schutte Park will create a centralized location for divisions and increase operational efficiency. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 150,000 150,000 Construction/Maintenance 385,000 385,000 Total 150,000 385,000 535,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 75,000 385,000 460,000 State Grant 75,000 75,000 Total 150,000 385,000 535,000 Budget Impact/Other Friday, May 09, 2014 116

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Maintenance Project # ST1505 Useful Life Unknown Project Name Silverlake Dam Inspection/Emergency/O&M Plans Category General New Project: Account Number: Priority n/a Time-Line: Status Active Total Project Cost: $51,400 Description Silverlake Dam Inspection/Emergency O&M Plans Justification Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 51,400 51,400 Total 51,400 51,400 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 51,400 51,400 Total 51,400 51,400 Budget Impact/Other Friday, May 09, 2014 117

WATER/WASTEWATER FUND 118

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 PROJECTS BY DEPARTMENT Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total Wastewater Management Inflow/Infiltraton Removal WW1401 1 917,400 875,000 1,196,000 1,250,000 1,250,000 5,488,400 Westover Pump Station and Force Main Upgrade WW1502 2 718,000 718,000 Hazlettville Road Interceptor WW1503 3 755,000 755,000 Lakeview Drive Pump Station Replacement WW1504 4 450,000 450,000 Pump Station Repairs WW1505 5 36,000 300,000 336,000 Walker Road Pump Station Generator Replacement WW1506 6 58,000 58,000 Retreat Pump Station Replacement WW1507 7 52,000 360,500 412,500 Meter Replacement Program WW1600 8 9,500 150,000 200,000 200,000 200,000 759,500 Rolling Acres Pump Station Replacement WW1604 4 52,000 372,000 424,000 Delaware Avenue Sanitary Sewer Extension WW1605 5 25,000 25,000 Lepore Road Sanitary Sewer Upgrade WW1703 3 50,000 250,000 300,000 Delaware Tech Pump Station Replacement WW1704 4 52,000 384,000 436,000 Silver Lake Pump Station Replacement WW1804 4 52,000 396,000 448,000 Walker Woods Pump Station Replacement WW1903 n/a 52,000 52,000 Wastewater Management Total 2,995,900 1,762,500 1,870,000 2,136,000 1,898,000 10,662,400 Water Management Garrison Oak Technical Park Water WD1302 3 400,000 400,000 Wellhead Redevelopment Program WD1501 1 80,000 82,500 85,000 87,500 90,000 425,000 Water Treatment Plant Process Improvements WD1503 4 175,000 500,000 700,000 1,375,000 SCADA Equipment Technology Upgrade WD1504 5 78,000 83,000 88,000 249,000 Meter Replacement Project WD1600 8 9,500 150,000 200,000 200,000 200,000 759,500 Future Well Installation WD1605 5 80,000 100,000 1,098,250 1,278,250 Water Quality Improvements WQ1501 2 527,500 782,000 720,800 342,850 960,000 3,333,150 Water Management Total 1,270,000 1,677,500 1,893,800 1,728,600 1,250,000 7,819,900 GRAND TOTAL 4,265,900 3,440,000 3,763,800 3,864,600 3,148,000 18,482,300 119 Thursday, May 15, 2014

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 FUNDING SOURCE SUMMARY Source FY 15 FY 16 FY 17 FY 18 FY 19 Total Impact Fee Reserve 1,315,600 165,000 165,000 182,000 1,827,600 Water/Wastewater Fund 2,950,300 3,275,000 3,598,800 3,682,600 3,148,000 16,654,700 GRAND TOTAL 4,265,900 3,440,000 3,763,800 3,864,600 3,148,000 18,482,300 Thursday, May 15, 2014 120

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1401 Useful Life 50-80 Project Name Inflow/Infiltraton Removal Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 1 Time-Line: FY14-FY18 Status Active Total Project Cost: $5,488,400 Description This project identifies and corrects areas in the sanitary sewer collection system that are deteriorating and allowing groundwater to enter the sanitary sewer system through cracked pipes and/or joints. Video investigations of the lines are performed by in-house crews to determine the condition of subject pipes which may also help with the identification of sump pumps and other illicit connections to the system which will have to be removed by individual property owners. Investigations are occurring systematically through the sewer basins to establish projects for the following year. Sanitary sewer lines are also being inspected in conjunction with water quality improvement project areas to determine main condition. Smoke testing, pipe relining and or replacement are to occur each year. The wet weather which was experienced in both 2003 and 2009/2010/2011, exemplified the fact that the aging and deteriorating sanitary sewer system allows groundwater and rain water to enter the system. This in turn results in higher treatment charges from Kent County. In FY 2011 a new groundwater inflow adjustment charge was established as a result. It is critical to continue making improvements on a regular and planned basis to improve the integrity of the wastewater system. Weather occurs in a cyclical fashion and discrepancies between fees collected and charges received will likely happen again when groundwater and precipitation levels rise. Anticipated areas that will be rehabilitated include City of Dover maintained infrastructure that contributes to the following pump station; White Oak Farms. Justification The wet weather experienced in both 2003 and 2009/2010/2011, highlighted the fact that we have an aging wastewater system that requires more attention to the condition of the old pipe network and more monitoring of illicit connections to the system. Inflow and infiltration are problems that all customers pay for since they are costs that are not assigned to an individual customer. Therefore, all customers are affected by expenses related to inflow and infiltration. Delaying or eliminating this project will result in continued higher treatment charges for wastewater flow to Kent County than is necessary. In addition, the reduction in available capacity in the City and county systems due to inflow and infiltration will reduce the capacity available for Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Future Construction/Maintenance 917,400 875,000 1,196,000 1,250,000 1,250,000 5,488,400 0 Total 917,400 875,000 1,196,000 1,250,000 1,250,000 5,488,400 Total Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 0 Water/Wastewater Fund 917,400 875,000 1,196,000 1,250,000 1,250,000 5,488,400 Total Total 917,400 875,000 1,196,000 1,250,000 1,250,000 5,488,400 Budget Impact/Other Thursday, May 15, 2014 121

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1502 Useful Life 20-25 years Project Name Westover Pump Station and Force Main Upgrade Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 2 Time-Line: FY15 Status Active Total Project Cost: $718,000 Description The proposed project includes the upgrade of the Smith & Loveless pumping station and force main installed in 1994. The pump station's available capacity will be consumed with the build out of the Village of Cannon Mills and will be in need of additional capacity in order to be able receive additional flow from the west, specifically, the new Dover High School. The project will include replacement of interior six-inch suction and discharge piping with eight-inch pipe and upgrade 1,400 feet of six-inch force main to 12-inch diameter pipe from the station to Electric Avenue. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Provide adequate capacity to receive additional sewage flow from the immediate vicinity due to development and annexation. Pump failure resulting in a sewage spill into waterways or backup in a residence. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 718,000 718,000 Total 718,000 718,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Impact Fee Reserve 703,800 703,800 Water/Wastewater Fund 14,200 14,200 Total 718,000 718,000 Budget Impact/Other Thursday, May 15, 2014 122

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1503 Useful Life 90+ years Project Name Hazlettville Road Interceptor Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 3 Time-Line: FY15 Status Active Total Project Cost: $755,000 Description This project, identified in the 2009 Wastewater Master Plan, identified sections of 15" gravity wastewater main as being overloaded in peak conditions, due to a negative slope in the pipe. This project calls for the upgrade of roughly 1,320 linear feet of wastewater main. The proposed upgrade will install 21" main at proper slope to provide adequate capacity and allow for future growth in the basin. Estimates provided by Pennoni Associates, Consulting Engineer. Justification This project has been identified by the 2009 Wastewater Master Plan that the section of pipes is flowing nearly full, due to negative slope. This project will allow for proper capacity to handle current flow as well to allow for growth. Delaying or eliminating this project would result in overflow of wastewater material. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 755,000 755,000 Total 755,000 755,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Impact Fee Reserve 591,000 591,000 Water/Wastewater Fund 164,000 164,000 Total 755,000 755,000 Budget Impact/Other Thursday, May 15, 2014 123

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1504 Useful Life 20-25 years Project Name Lakeview Drive Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 4 Time-Line: FY15 Status Active Total Project Cost: $450,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1971. The station has exceeded its life anticipated expectancy of 20-25 years and is need of a capacity upgrade due to high peak inflow rates. This station is located within the roadway of Lakeview Drive. The design portion of this project is to address the relocation of this station. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 450,000 450,000 Total 450,000 450,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 450,000 450,000 Total 450,000 450,000 Budget Impact/Other Thursday, May 15, 2014 124

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1505 Useful Life 20-25 years Project Name Pump Station Repairs Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 5 Time-Line: FY15 Status Active Total Project Cost: $336,000 Description Staff identified existing pump station issues that are not large enough to merit a complete replacement. These repairs are needed for the pump stations to perform as efficiently as possible. The locations that have been identified by staff are the following; Puncheon Run, Dover Downs, Westminster, Retreat and Delaware State Pump Stations. Justification Delaying these upgrades will reduce the efficiency of the pump stations mentioned above, additionally, operational costs will continue to increase for the above mentioned pump stations. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 36,000 300,000 336,000 Total 36,000 300,000 336,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 36,000 300,000 336,000 Total 36,000 300,000 336,000 Budget Impact/Other Thursday, May 15, 2014 125

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Maintenance Project # WW1506 Useful Life 20-25 years Project Name Walker Road Pump Station Generator Replacement Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 6 -- Time-Line: FY15 Status Active Total Project Cost: $58,000 Description Staff identified the need to replace the existing emergency generator at Walker Road Pump Station. The current generator has been in use for over twenty (20) years. Staff has noticed issues with the automatic transfer switch, causing operational issues. This project would replace the existing generator and automatic transfer switch. Justification Delaying these upgrades will reduce the reliability of the generator at the Walker Road Pump Station. Additionally, sanitary sewer overflows could occur during a power failure should the existing generator fail. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 58,000 58,000 Total 58,000 58,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 58,000 58,000 Total 58,000 58,000 Budget Impact/Other Thursday, May 15, 2014 126

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1507 Useful Life 20-25 years Project Name Retreat Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 7 -- Time-Line: FY15-FY16 Status Active Total Project Cost: $412,500 Description The proposed project includes the replacement of the Smith & Loveless package pumping station installed in 1978. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade due to the increased growth in the basin, specifically the proposed development at the Maple Dale Country Club, which had provided a cash-in-lieu contribution for upgrading the station proportional to the amount of flow they will be contributing to the pump station. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Replace the aged station with a completely new station to prevent the need for costly non budgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterways or backup in a residence. Because of the age of the pump station, certain parts are no longer obtainable and replacement of equipment is costly. Design and bid in Fiscal 2015; construction in Fiscal 2016. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 52,000 52,000 Construction/Maintenance 360,500 360,500 Total 52,000 360,500 412,500 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Impact Fee Reserve 20,800 144,200 165,000 Water/Wastewater Fund 31,200 216,300 247,500 Total 52,000 360,500 412,500 Budget Impact/Other Thursday, May 15, 2014 127

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Equipment Project # WW1600 Useful Life Unknown Project Name Meter Replacement Program Category Water/Wastewater New Project: Yes Account Number: 417-6800-568.40-31 Priority 8 -- Time-Line: Status Active Total Project Cost: $779,500 Description This project will be an ongoing project to replace our aged water meters in the system. A portion of water meters will be replaced each year. A majority of the water meters have exceeded their life expectancy of 15-20 years. The industry standard is to replace 20% of the meter inventory for five years. The city will benefit from this project by having a more efficient system which will recover maximum revenue to the water utility. Additionally, expenses of maintaining, stocking and operating the out dated meters are greatly reduced. This project will begin in Fiscal 2013 by replacing large demand meters and continue with system-wide replacements in Fiscal 2016 Justification This project will provide the City of Dover with accurate readings of our water users, thus creating accurate revenue from the customers. Delaying or eliminating this project would result in the age of the water meters increasing, and consequently the meters will not read the correct volume of water being consumed. Additionally, older water meters typically require more maintenance. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 20,000 Miscellaneous 9,500 150,000 200,000 200,000 200,000 759,500 Total Total 9,500 150,000 200,000 200,000 200,000 759,500 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 20,000 Water/Wastewater Fund 9,500 150,000 200,000 200,000 200,000 759,500 Total Total 9,500 150,000 200,000 200,000 200,000 759,500 Budget Impact/Other Over time, the capabilities of a water meter to read accurate volumes of water deteriorates, typically registering less water than actually being consumed. With installation of new meters, accurate readings will increase the actual revenue from this utility. Thursday, May 15, 2014 128

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1604 Useful Life 20-25 years Project Name Rolling Acres Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 4 Time-Line: FY16-FY17 Status Active Total Project Cost: $424,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1973 in order to handle the commercial areas from Harrington Realty Shopping Center to the Howard Johnson Hotel. The station has exceeded its life anticipated expectancy of 20-25 years and is in need of a capacity upgrade due to the high peak inflow rates. This station experiences periods of high inflow rates due to the hotel occupancy and is susceptible to possible inflow/infiltration. Staff has observed numerous pump high wet well alarms due to high inflows and increased runtimes during wet months. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable, and replacement of equipment is costly. Design and bid in Fiscal 2016; construction in Fiscal 2017 Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 52,000 52,000 Construction/Maintenance 372,000 372,000 Total 52,000 372,000 424,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Impact Fee Reserve 20,800 144,200 165,000 Water/Wastewater Fund 31,200 227,800 259,000 Total 52,000 372,000 424,000 Budget Impact/Other Thursday, May 15, 2014 129

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1605 Useful Life 90+ years Project Name Delaware Avenue Sanitary Sewer Extension Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 5 Time-Line: FY-16 Status Active Total Project Cost: $25,000 Description In Fiscal Year 2014, staff identified a combined sewer (wastewater and stormwater) situation in Kent Avenue. The sanitary flow was removed from said pipe. With the removal of the sanitary sewer in Kent Avenue, a vacant lot on the southwest corner of Kent Avenue and Delaware Avenue would not have access to sanitary sewer if the parcel were to be developed. If staff maintained the sanitary sewer main in Kent Avenue to provide sanitary sewer access to this lot, the price would be unjustifiable, due to the implications in the recently upgraded Division Street. This project would provide a sanitary sewer main extension in Delaware Avenue to provide service to the northwestern portion of the vacant lot. Justification Delaying these upgrades would prevent the ability for the vacant lot to be developed with the use of a sanitary sewer main. Installation of this main prior to development of the vacant lot will allow staff to plan for road restoration more efficiently. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 25,000 25,000 Total 25,000 25,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 25,000 25,000 Total 25,000 25,000 Budget Impact/Other Thursday, May 15, 2014 130

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1703 Useful Life 90+ years Project Name Lepore Road Sanitary Sewer Upgrade Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 3 Time-Line: FY17-FY18 Status Active Total Project Cost: $300,000 Description This project calls for the replacement of approximately 374 linear feet of 8 inch gravity sewer main. Currently, the sewer main operates in a reverse slope condition, which overloads the pipe. The proposed upgrade will provide slope and adequate capacity for current flow to be carried to discharge. Estimates provided by Pennoni Associates, Consulting Engineer. Justification This project will allow for proper capacity and slope to handle the current flow. Delaying or eliminating this project could result in overflow of wastewater material. Design and bid in Fiscal 2017; construction in Fiscal 2018. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 50,000 50,000 Construction/Maintenance 250,000 250,000 Total 50,000 250,000 300,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 50,000 250,000 300,000 Total 50,000 250,000 300,000 Budget Impact/Other Thursday, May 15, 2014 131

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1704 Useful Life 20-25 years Project Name Delaware Tech Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 4 Time-Line: FY17-FY18 Status Active Total Project Cost: $436,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1975 in order to handle the increased flows from the area. The station has exceeded its life anticipated expectancy of 20-25 years and is in need of a capacity upgrade due to anticipated increase flow. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable, and replacement of equipment is costly. Design in Fiscal 2017; construction in Fiscal 2018 Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 52,000 52,000 Construction/Maintenance 384,000 384,000 Total 52,000 384,000 436,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Impact Fee Reserve 20,800 161,200 182,000 Water/Wastewater Fund 31,200 222,800 254,000 Total 52,000 384,000 436,000 Budget Impact/Other Thursday, May 15, 2014 132

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1804 Useful Life 20-25 years Project Name Silver Lake Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 4 Time-Line: FY18-FY19 Status Active Total Project Cost: $448,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1982 in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Design and bid in Fiscal 2018; construction in Fiscal 2019. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 52,000 52,000 Construction/Maintenance 396,000 396,000 Total 52,000 396,000 448,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Impact Fee Reserve 20,800 20,800 Water/Wastewater Fund 31,200 396,000 427,200 Total 52,000 396,000 448,000 Budget Impact/Other Thursday, May 15, 2014 133

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1903 Useful Life 20-25 years Project Name Walker Woods Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority n/a Time-Line: FY19-FY20 Status Active Total Project Cost: $52,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1989 in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Design and bid in Fiscal 2019; construction in Fiscal 2020. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 52,000 52,000 Total 52,000 52,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 52,000 52,000 Total 52,000 52,000 Budget Impact/Other Thursday, May 15, 2014 134

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1302 Useful Life 90+ years Project Name Garrison Oak Technical Park Water Category Water/Wastewater New Project: Yes Account Number: 417-6800-568.40-31 Priority 3 Time-Line: Status Active Total Project Cost: $3,095,000 Description This project will design and construct multiple components of water infrastructure at the proposed Garrison Oak Technical Park, located on White Oak Road, east of Route 1. A 1.5 MG elevated water storage tank will be constructed on the site, as well as approximately 10,675 linear feet of twelve-inch (12") water main. Each lot within the subdivision will have a water service stub, which will terminate at the property line. Justification Water infrastructure is a critical component of the success of this subdivision. The elevated water storage tank is necessary due to the water demand of one tenant in the park. The twelve-inch (12") water main, which connects to the existing distribution system to the north and the south, is required to meet proper hydraulic requirements. Delaying or eliminating this project will result in a technical park without proper water infrastructure, which will turn potential tenants away from the lots. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 2,695,000 Construction/Maintenance 400,000 400,000 Total Total 400,000 400,000 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 2,695,000 Water/Wastewater Fund 400,000 400,000 Total Total 400,000 400,000 Budget Impact/Other The infrastructure will increase the operations and maintenance requirements of the Water Production and Water Management Division within the Department of Public Works. Thursday, May 15, 2014 135

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1501 Useful Life 20-25 years Project Name Wellhead Redevelopment Program Category Water/Wastewater New Project: No Account Number: 417-6800-568.40-31 Priority 1 Time-Line: FY15-FY19 Status Active Total Project Cost: $425,000 Description This project will provide for rehabilitation and repair of each deep wellhead in an effort to maintain operations and/or increase/maintain the yield of each well as it relates to the permitted allocation. FY 2008; total well inspection and testing performed. FY 2009: Motors at Wells #6A and #9 were rebuilt, and wells #13R and #15 were redeveloped. FY 2010: Well #10. FY 2011: Well #4 redevelopment and well piping improvements at various well locations, as well as continued well testing. FY 2012: Well #1 redevelopment. FY2013: complete repair of Well #10. FY2014: complete repair of Well #14. Justification The well screening and gravel pack requires cleaning over time due to a buildup of mineral deposits and foreign materials such as clay and silt. This maintenance effort is critical to ensure that production can continue to meet demand. It is also necessary to maintain the operational aspects of each well and provide repairs as needed to minimize downtime to maintain system capacity. Delaying or eliminating this project would result in the continued deterioration of the well screen, gravel pack, and well yield over time. It would also result in increased well downtime, emergency repairs, and decreased capacity. These issues can lead to increased flow pattern changes and water quality concerns. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 80,000 82,500 85,000 87,500 90,000 425,000 Total 80,000 82,500 85,000 87,500 90,000 425,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 80,000 82,500 85,000 87,500 90,000 425,000 Total 80,000 82,500 85,000 87,500 90,000 425,000 Budget Impact/Other Thursday, May 15, 2014 136

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1503 Useful Life 20-25 years Project Name Water Treatment Plant Process Improvements Category Water/Wastewater New Project: No Account Number: 417-6800-568.40-31 Priority 4 Time-Line: FY15-FY17 Status Active Total Project Cost: $1,375,000 Description This project, identified in the 2006 Water Master Plan Update, proposes process improvements to the existing Water Treatment Plant. A consultant will be utilized to determine the best means and improvements necessary to rehabilitate the infrastructure. Planning is proposed for Fiscal 2015; construction to begin in Fiscal 2016. Estimates provided by URS, Consulting Engineer. Justification Process improvements will allow for improved ability to meet regulatory requirements. Delaying or eliminating this project can result in deteriorating infrastructure, which could limit growth, and/or cause regulatory incompliance. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 175,000 175,000 Construction/Maintenance 500,000 700,000 1,200,000 Total 175,000 500,000 700,000 1,375,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 175,000 500,000 700,000 1,375,000 Total 175,000 500,000 700,000 1,375,000 Budget Impact/Other Thursday, May 15, 2014 137

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1504 Useful Life 10-12 years Project Name SCADA Equipment Technology Upgrade Category Water/Wastewater New Project: No Account Number: 417-6800-568.40-31 Priority 5 Time-Line: FY15-FY16 Status Active Total Project Cost: $249,000 Description This project involves the replacement of antiquated and/or obsolete equipment related to the SCADA (Supervisory Control and Data Acquisition) system, which controls water production. This equipment includes, but is not limited to, Remote Telemetry Units (RTUs). SCADA is used for reporting, on a constant basis, the status of the City of Dover’s water production wells as well as the Water Treatment Plant. The equipment being replaced would be outdated, or unable to be repaired. It is estimated that upgrades will be made at deep well sites and the Water Treatment Plant, as part of this program. Justification Replace failing and antiquated equipment to improve monitoring ability and system control to comply with regulatory and reporting requirements and to prevent the need for costly non budgeted emergency repairs. Due to the age of some of the equipment, only used parts are available. Lack of alarms regarding problems at water production wells and the water treatment plant. Failures would provide no advance warnings of failures in the field at water production sites. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Miscellaneous 78,000 83,000 88,000 249,000 Total 78,000 83,000 88,000 249,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 78,000 83,000 88,000 249,000 Total 78,000 83,000 88,000 249,000 Budget Impact/Other Thursday, May 15, 2014 138

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Water Management City of Dover, Delaware Contact Public Works Director Type Equipment Project # WD1600 Useful Life Unknown Project Name Meter Replacement Project Category Water/Wastewater New Project: Yes Account Number: 417-6800-568.40-31 Priority 8 -- Time-Line: Status Active Total Project Cost: $779,500 Description This project will be an ongoing project to replace our aged water meters in the system. A portion of water meters will be replaced each year. A majority of the water meters have exceeded their life expectancy of 15-20 years. The industry standard is to replace 20% of the meter inventory for five years. The city will benefit from this project by having a more efficient system which will recover maximum revenue to the water utility. Additionally, expenses of maintaining, stocking and operating the out dated meters are greatly reduced. This project will begin in Fiscal 2013 by replacing large demand meters and continue with system-wide replacements in Fiscal 2016 Justification This project will provide the City of Dover with accurate readings of our water users, thus creating accurate revenue from the customers. Delaying or eliminating this project would result in the age of the water meters increasing, and consequently the meters will not read the correct volume of water being consumed. Additionally, older water meters typically require more maintenance. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Equip/Vehicle/Furnishings 9,500 150,000 200,000 200,000 200,000 759,500 Total 9,500 150,000 200,000 200,000 200,000 759,500 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 9,500 150,000 200,000 200,000 200,000 759,500 Total 9,500 150,000 200,000 200,000 200,000 759,500 Budget Impact/Other Over time, the capabilities of a water meter to read accurate volumes of water deteriorates, typically registering less water than actually being consumed. With installation of new meters, accurate readings will increase the actual revenue from this utility. Thursday, May 15, 2014 139

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1605 Useful Life 100+ Project Name Future Well Installation Category Water/Wastewater New Project: Yes Account Number: 417-6800-568.40-31 Priority 5 Time-Line: FY16-FY18 Status Active Total Project Cost: $1,278,250 Description The proposed project, identified by staff will drill a new well to increase production capacity for the Water Department. Estimates provided by URS, Consulting Engineer Justification To meet increased water demand and fire suppression requirements. Delaying or eliminating this project would result in the continued reduction in our production capabilities under our permitted allocation, as well as limiting the City’s growth. Initial planning is proposed for FY16, site procurement planned for FY17 and construction in FY18. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 80,000 80,000 Land Acquisition 100,000 100,000 Construction/Maintenance 1,098,250 1,098,250 Total 80,000 100,000 1,098,250 1,278,250 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 80,000 100,000 1,098,250 1,278,250 Total 80,000 100,000 1,098,250 1,278,250 Budget Impact/Other Thursday, May 15, 2014 140

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WQ1501 Useful Life 90+ years Project Name Water Quality Improvements Category Water/Wastewater New Project: No Account Number: 417-6800-568.40-31 Priority 2 Time-Line: FY15-FY19 Status Active Total Project Cost: $3,333,150 Description This project was first identified by staff and the 2006 Water Master Plan Update, and has since become further refined with the FY 2006 Water Quality Evaluation. Projects to be included under this category primarily consist of replacement or relining of old unlined cast iron water main within the City’s water distribution system; system upgrades to improve system control; and utilization of a consultant to provide additional design and evaluation services, as needed. Recent research and data collection has produced a Water Main Rehabilitation Priority List, based on several criteria to identify water mains that are in need of replacement or relining. Pipes will be upgraded according to the severity of the pipe condition, as well as coordination with the City of Dover’s Public Services Street Rehabilitation Program. Between FY 2008 and FY 2010, the deep well contact chambers were designed and installed. Between FY 2008 and FY 2011 the water mains that were replaced include, Washington Street, Pennsylvania Avenue, South Street, Pear Street, West Street, Hazel Road, Maryland Avenue, American Avenue, Bayard Avenue, Greenhill Avenue, Bayard Avenue Alley and Loockerman Street. Operational efforts, such as flushing, will continue to occur on a routine basis. FY 2012 improvements include, N. Pennsylvania Ave., American Ave. Ext., Madison St., Rodney Rd., New Street, Ross Street and Bradford Street (near Wesley College). FY 2013 improvements included North Street. As part of the Water Main Rehabilitation Priority List, water lines were identified throughout the City that requires replacement/relining. Using this as a guide the following water line rehabilitation projects are scheduled for FY 2014: William Street, West Street East Alley and New Street. Justification Water quality complaints have eroded consumer confidence in the City’s water supply as the water is perceived to be aesthetically unpleasant. In order to reduce complaints and potentially alleviate this problem, it is necessary to implement the improvements identified by staff, the 2006 Water Master Plan Update, and the FY 2006 Water Quality Evaluation. Delaying or eliminating this project will prolong customer dissatisfaction and further erode confidence in the City’s water supply. In addition, main rehabilitation and replacement, ensuring pipes do not significantly exceed the expected life cycle, is critical to provide a reliable supply of water for our customers and for fire suppression. Water leaks and breaks on older lines can have a significant impact on our ability to serve over time. Addressing the brown water and associated water quality concerns of the City’s water system will not only require capital improvements to the system but also operational changes. Some operation changes will result in no net effect on the operating budget, while others will need to be addressed in the development of future operating budgets. Such items include tools and supplies Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 527,500 782,000 720,800 342,850 960,000 3,333,150 Total 527,500 782,000 720,800 342,850 960,000 3,333,150 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 527,500 782,000 720,800 342,850 960,000 3,333,150 Total 527,500 782,000 720,800 342,850 960,000 3,333,150 Budget Impact/Other Thursday, May 15, 2014 141

ELECTRIC FUND 142

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 PROJECTS BY DEPARTMENT Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Engineering General Scott Switchgear EE1312 n/a 1,100,000 1,100,000 Horsepond to Cartanza 69 kV Rebuild EE1500 n/a 75,000 255,500 330,500 Lighting Project and Rehabilitation EE1504 4 0 50,000 50,000 50,000 50,000 200,000 Distribution Capacitors and Controls EE1506 10 50,000 50,000 50,000 50,000 50,000 250,000 Transmission Line Maintenance Program EE1507 7 0 75,000 75,000 75,000 75,000 300,000 Townpoint Development ~ Distribution Feeders EE1513 n/a 250,000 350,000 350,000 350,000 350,000 1,650,000 System Automation EE1519 n/a 0 150,000 150,000 150,000 150,000 600,000 69 kV Cable Replacement North Street EE1520 n/a 85,000 480,700 565,700 College Road to McKee Substation Feeders EE1521 n/a 50,000 267,000 317,000 Horsepond Road URD ~ Distribution Feeders EE1524 n/a 67,000 67,000 McKee Run Yard Rebuild EE1600 n/a 450,000 700,000 1,150,000 Dover Air Force Base Substation Rebuild EE1801 n/a 150,000 150,000 Electric Engineering Total 1,610,000 2,195,200 1,375,000 825,000 675,000 6,680,200 Electric T & D DNREC R&R Metering ~ New Development EE1505 n/a 41,000 41,000 West Dover Connector ~ New Development EE1509 n/a 250,000 250,000 New Developments EE1514 1 171,300 600,000 600,000 600,000 600,000 2,571,300 Meadows at Jefferson Terrace ~ New Development EE1515 n/a 15,400 15,400 Chestnut Grove Development ~ New Development EE1516 n/a 299,000 299,000 Garrison Oak Park ~ New Development EE1522 n/a 184,000 184,000 Uzin Utz Manufacturing ~ New Development EE1523 n/a 39,300 39,300 Electric T & D Total 1,000,000 600,000 600,000 600,000 600,000 3,400,000 Power Plant Unit 3 Cooling Tower Repairs EG1402 3 676,000 475,000 138,000 0 1,289,000 Metering System Upgrades EG1407 2 125,000 125,000 Van Sant Capacity Increase EG1416 1 750,000 750,000 McKee Run Unit 3 Auxiliary System Components EG1503 4 160,000 162,000 95,000 316,000 169,000 902,000 McKee Run Unit 3 Boiler Systems EG1504 5 295,000 0 359,000 0 236,000 890,000 VanSant Unit 11 Component Replacements EG1505 6 25,000 68,000 58,000 0 165,000 316,000 McKee Run & VanSant Safety & Compliance Impr. EG1506 7 52,000 0 35,000 0 87,000 McKee Run Units 1 & 2 Component Repairs EG1507 8 37,000 36,000 0 0 0 73,000 Plants General - Preservation of Structures EG1508 9 120,000 195,000 172,000 220,000 200,000 907,000 McKee Run Building Equipment Replacement EG1601 n/a 110,000 50,000 90,000 250,000 Unit 3 Cooling Water Line Repairs EG1604 n/a 250,000 250,000 McKee Run Unit 3 Stack Repairs EG1605 10 343,000 343,000 McKee Run Unit 3 Hydrogen Purity Analyzer EG1606 n/a 60,000 60,000 Van Sant Unit 11 Major Overhaul EG1701 n/a 900,000 1,048,000 1,948,000 McKee Run Fuel Oil System Refurbishment EG1802 n/a 49,500 7,000 56,500 McKee Run Unit 3 Turbine Repairs EG1805 n/a 466,000 25,000 491,000 Power Plant Total 2,240,000 1,699,000 1,807,000 2,189,500 802,000 8,737,500 143 Thursday, May 15, 2014

Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total GRAND TOTAL 4,850,000 4,494,200 3,782,000 3,614,500 2,077,000 18,817,700 144 Thursday, May 15, 2014

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 FUNDING SOURCE SUMMARY Source FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 4,850,000 4,494,200 3,782,000 3,614,500 2,077,000 18,817,700 GRAND TOTAL 4,850,000 4,494,200 3,782,000 3,614,500 2,077,000 18,817,700 Thursday, May 15, 2014 145

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1312 Useful Life 20-25 years Project Name General Scott Switchgear Category Electric New Project: No Account Number: 487-8300-563.70-35 Priority n/a Time-Line: Status Active Total Project Cost: $1,155,000 Description This project will replace the metal clad switchgear and replace the distribution breakers as they have reached the end of their useful life. Justification This station carries the industrial and residential load on the west side of Dover. The station distribution switch gear was installed in 1985. Additionally, the breakers have numerous moving parts, including plastic components that tend to fail with age resulting in mis-operation of the breaker. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: General Scott’s switchgear is aging and replacing it will reduce the possibility of outages due to aged equipment failure. Additionally, another feeder will be added to the substation to provide a 12 kV feed to a large commercial customer. Due to the rate tariffs, this 12kV feed will increase revenue should it become the primary feed, which is currently in discussion. TIME-LINE/CURRENT STATUS: Engineering will be completed in FY14. Construction of the new metal clad switchgear in FY15. Installation and commissioning completed in FY 2015. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 55,000 Construction/Maintenance 1,100,000 1,100,000 Total Total 1,100,000 1,100,000 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 55,000 Electric Revenue 1,100,000 1,100,000 Total Total 1,100,000 1,100,000 Budget Impact/Other Thursday, May 15, 2014 146

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1500 Useful Life 20-25 years Project Name Horsepond to Cartanza 69 kV Rebuild Category Electric New Project: No Account Number: 487-8300-563.50-85 Priority n/a Time-Line: Status Active Total Project Cost: $330,500 Description Replace the poles, conductor, and insulators from Horsepond Substation to Long Point Road. COMMENTS: Alternative pole materials will be explored to minimize future woodpecker damage to the new segment. Justification Currently, the conductor size from Horsepond substation to Long Point Road limits the capacity that can be carried on Feeder 4. Upgrading the existing 636 ACSR to 795 ACSR will increase the capacity and result in a standard conductor size from Cartanza Substation to Horsepond Substation. Additionally the poles have nearly reached the life expectancy due to numerous problems with woodpecker destruction. The annual pole testing program has noted deficiencies in the above ground condition of this line segment. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Aging poles and hardware may fail causing outages in east Dover. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 75,000 75,000 Construction/Maintenance 255,500 255,500 Total 75,000 255,500 330,500 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 75,000 255,500 330,500 Total 75,000 255,500 330,500 Budget Impact/Other Thursday, May 15, 2014 147

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Maintenance Project # EE1504 Useful Life 10-12 years Project Name Lighting Project and Rehabilitation Category Electric New Project: No Account Number: 487-8300-563.50-76 Priority 4 Time-Line: Status Active Total Project Cost: $200,000 Description This fund was developed to replace and repair existing street lights or install new lights upon customer request. COMMENTS: This fund will remain active as long as there are improvements to be made. Private area lighting requests are a source of revenue for the City. Areas completed are White Oak Apartments, Westfield, Fairview, Cranberry Run, Millcreek, Independence Village and Governors Avenue (South 100 Block), Deerfield, Central Middle School, Fox Hall, Hidden Oaks, a portion of North Governors Ave, The Meadows, Turnberry, Baltray, and Bicentennial. Areas to be completed this budget year include Old Mill Acres, Overlook, Fox Hall West, and Woodcrest. $50,000 was added to FY2013 to include lights on the north bound side of Route 13. Justification The Electric Division receives numerous requests for lighting improvements. These requests are due to the lights aging, and as they age they put out less light and become unreliable. There are many developments that are in need of street light improvements. This fund would also provide funding for new private security light requests. ONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Constant complaints of poor street lighting and multiple failures due to antiquated lights. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 0 50,000 50,000 50,000 50,000 200,000 Total 0 50,000 50,000 50,000 50,000 200,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 0 50,000 50,000 50,000 50,000 200,000 Total 0 50,000 50,000 50,000 50,000 200,000 Budget Impact/Other Thursday, May 15, 2014 148

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1506 Useful Life 15-20 years Project Name Distribution Capacitors and Controls Category Electric New Project: No Account Number: 487-8300-563.60-82 Priority 10 -- Time-Line: Status Active Total Project Cost: $250,000 Description Install distribution capacitors throughout the system to correct poor power factor on distribution circuits. Install capacitor controllers capable of two-way communication to provide real-time monitoring and remote control operation. These controllers will be capable of switching the capacitors on and off to comply with system requirements. This project will also replace outdated substation equipment, capable of advanced metering such as power factor and harmonics to further analyze system performance remotely. Lastly, distribution line recorders will be purchased and installed to provide power factor recordings to fine tune this operation. COMMENTS: The required substation equipment installation will be completed in two phases. FY2013 will upgrade the required communication equipment installed 20 years ago. FY2014 will install equipment capable of extracting system data, for enhanced performance analyzing. The completion of these two phases will ultimately reduce engineering time and costs because of remote access to all substations. In addition to this advanced metering, event report extraction and analysis, relay settings review and installation, and advancements to our 24 hour system operation center will be also be realized. FY2015 -FY2017 will be the addition of capacitor banks and controllers into the distribution system. Justification Additional capacitance is required in order to meet system power factor requirements at the Delmarva Power and Light interchange point. This was substantiated through a load-flow study conducted by Shaw in early 2004 and distribution study by Wilson & Wilson in 2006. The current capacitor controls are not providing the granularity required to turn them off and on as required to meet both the power quality requirements of our customers and DP&L requirements. Additional controls are required to fine tune the systems operation. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Without the additional capacitor banks and more importantly controls, the City may experience a low/high voltage problem at the customer level and/or the possibility of having to pay power factor penalties to Delmarva Power and Light. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Budget Impact/Other Thursday, May 15, 2014 149

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Maintenance Project # EE1507 Useful Life 20-25 years Project Name Transmission Line Maintenance Program Category Electric New Project: No Account Number: 487-8300-563.70-35 Priority 7 -- Time-Line: Status Active Total Project Cost: $300,000 Description Replace aging porcelain insulators and related components on the transmission system with new polymer insulators and components. COMMENTS: 69kV transmission line segments Horsepond Road to Lafferty Lane and the NRG leased line (from North Street substation to DP&L’s Kent substation) are scheduled for FY13. Justification Insulators have a defined equipment life due to sun and weather conditions breaking down the porcelain and base bonding cement. Insulators installed in 1960's and 1970's are due for replacement because of this deterioration. We have experienced several transmission outages due to insulator failure. Replacing the insulators should extend the life an additional 30 years. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Outages may occur if insulators are not replaced and fail due to deterioration. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 0 75,000 75,000 75,000 75,000 300,000 Total 0 75,000 75,000 75,000 75,000 300,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 0 75,000 75,000 75,000 75,000 300,000 Total 0 75,000 75,000 75,000 75,000 300,000 Budget Impact/Other Thursday, May 15, 2014 150

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Unassigned Project # EE1513 Useful Life Project Name Townpoint Development ~ Distribution Feeders Category Electric New Project: Yes Account Number: 487-8300-563.90-25 Priority n/a Time-Line: Status Active Total Project Cost: $1,650,000 Description This project involves the systemic replacement of overhead lines with underground lines. Whenever services are being moved, wire is damaged, trees cause a high number of outages, or development is in progress, and when it is beneficial to the Utility to convert to underground. This can involve a single line section or an entire residential neighborhood. Annual outage records are reviewed and selected areas are scheduled for upgrade to underground service. Additionally, this program funds the replacement of existing underground conductors and equipment that have reached their useful life and have started failing and require replacement. Justification The number of storm and tree-related outages have been greatly reduced under this program and further improvements can be made to insure the most reliable electric service possible. Reliability has become one of most important factors to electric customers, second only to safety. The utility has responded by attempting to provide the most reliable system possible. Underground cable replacements are necessary as the useful, reliable, life of the original underground cable was 20-30 years. By proactively replacing this cable we will minimize outages and improve system reliability. In addition to cable replacement, overhead lines are replaced with underground to minimize outages caused by tree growth or animal contact. Lastly, overhead lines that have reached the end of their useful life are replaced with underground instead of rebuilding the overhead. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Continued outages lead to increased complaints from our customers and will lead to customer dissatisfaction. There will be increased costs for repairs made under outage conditions as well as loss of electric revenue. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 250,000 350,000 350,000 350,000 350,000 1,650,000 Total 250,000 350,000 350,000 350,000 350,000 1,650,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 250,000 350,000 350,000 350,000 350,000 1,650,000 Total 250,000 350,000 350,000 350,000 350,000 1,650,000 Budget Impact/Other Thursday, May 15, 2014 151

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1519 Useful Life 5-10 years Project Name System Automation Category Electric New Project: No Account Number: 487-8300-563.70-28 Priority n/a Time-Line: Status Active Total Project Cost: $600,000 Description Design, develop, and install a self-healing or smart distribution system. Justification This project will include an engineering study to be performed using a system model to develop a scheme that will allow the distribution system to be self-healing in the event of a fault. Following the study, automation equipment will be purchased to detect problems on the system, isolate the affected area, and reenergize lines not affected. This will improve the reliability of the city’s local electric grid, minimize customer outages, and increase customer satisfaction. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 0 150,000 150,000 150,000 150,000 600,000 Total 0 150,000 150,000 150,000 150,000 600,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 0 150,000 150,000 150,000 150,000 600,000 Total 0 150,000 150,000 150,000 150,000 600,000 Budget Impact/Other Thursday, May 15, 2014 152

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1520 Useful Life 30+ years Project Name 69 kV Cable Replacement North Street Category Electric New Project: No Account Number: 487-8300-563.50-83 Priority n/a Time-Line: Status Active Total Project Cost: $565,700 Description Replace the aging 69 KV underground cables from North Street switching yard to Kraft’s and Proctor & Gamble’s (customer owned) substations. COMMENTS: Proactively replacing cables that have reached their anticipated life. Justification Proctor & Gamble and Kraft are two (2) of the City of Dover’s 69 KV customers and it is our obligation to provide them with adequate and reliable service. The cables were installed in 1973 and have had two repairs. The first repair was in 1986 and the second repair was in 1992. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Customer outages due to failing conductor. Additionally, the limited capacity of a single circuit could restrict the possible generation of NRG and the production of Proctor & Gamble and Kraft Foods. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 85,000 85,000 Construction/Maintenance 480,700 480,700 Total 85,000 480,700 565,700 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 85,000 480,700 565,700 Total 85,000 480,700 565,700 Budget Impact/Other Thursday, May 15, 2014 153

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Type Maintenance Project # EE1521 Useful Life Project Name College Road to McKee Substation Feeders Category Electric New Project: Yes Account Number: Priority n/a Time-Line: Status Active Total Project Cost: $317,000 Description PROJECT DESCRIPTION: This project will be constructed in conjunction with the water main upgrade planned for this section of Walker Road. The Electric Division will install conduit, cable and equipment, as the Water Division installs the new water main. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: The aging pole line will require the replacement of overhead wire. Leaving the overhead line in service increases the chances of weather related damages. Additionally, if this project isn’t constructed in conjunction with the water main upgrade, the cost of installation significantly increases. TIME-LINE/CURRENT STATUS: Design will be completed in FY 2014. Material procurement and construction will be completed FY 2015. COMMENTS: This project will be in conjunction with the water main project. Therefore, if the water main is delayed this project will also be delayed. Justification NEED, JUSTIFICATION, BENEFIT: The installation of the new power lines will provide McKee Run power with improved reliability, because of the decreased exposure of the feeder to weather events. THIS PROJECT IS RELATED TO THE FOLLOWING: Walker Road Water Main Upgrade (Water Division) Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 50,000 267,000 317,000 Total 50,000 267,000 317,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 50,000 267,000 317,000 Total 50,000 267,000 317,000 Budget Impact/Other Thursday, May 15, 2014 154

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Unassigned Project # EE1524 Useful Life Project Name Horsepond Road URD ~ Distribution Feeders Category Electric New Project: Yes Account Number: 487-8300-563.90-25 Priority n/a Time-Line: Status Active Total Project Cost: $67,000 Description Set two new termination poles and burying URD in between. Justification Trees continually fall and cause outages so we need to bury the line to keep the circuit tiepoint reliable. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 67,000 67,000 Total 67,000 67,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 67,000 67,000 Total 67,000 67,000 Budget Impact/Other Thursday, May 15, 2014 155

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1600 Useful Life 25+ years Project Name McKee Run Yard Rebuild Category Electric New Project: No Account Number: TBD Priority n/a Time-Line: Status Active Total Project Cost: $1,150,000 Description Refurbish McKee Run switching yard. TIME-LINE/CURRENT STATUS: The purchase of equipment with long lead times and engineering will be completed in FY 2016. Construction will be the following year, FY 2017. Justification The City of Dover’s electrical system has undergone a complete conversion to a 69KV transmission network. Hence, eliminating the old 22KV transmission network. Therefore, the 22KV system located at McKee Run Generating Plant should also be eliminated and a second 12470/69 KV step-up transformer should be installed, provided that Units 1 & 2 are still in operation. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 250,000 250,000 Construction/Maintenance 200,000 700,000 900,000 Total 450,000 700,000 1,150,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 450,000 700,000 1,150,000 Total 450,000 700,000 1,150,000 Budget Impact/Other Thursday, May 15, 2014 156

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric Engineering City of Dover, Delaware Contact Type Improvement Project # EE1801 Useful Life Project Name Dover Air Force Base Substation Rebuild Category Electric New Project: Yes Account Number: Priority n/a Time-Line: Status Active Total Project Cost: $150,000 Description Engineering and Planning for the rebuild of the Dover Air Force Base Substation. Planning and engineering for this project in FY2018 with new construction in 2020. Justification The existing substation was built in 1969 and has reached it expected life. If the planning of this project is delayed or eliminated, catastrophic failures may occur. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Planning/Design 150,000 150,000 Total 150,000 150,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 150,000 150,000 Total 150,000 150,000 Budget Impact/Other Thursday, May 15, 2014 157

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Unassigned Project # EE1505 Useful Life 20-25 years Project Name DNREC R&R Metering ~ New Development Category Electric New Project: Yes Account Number: 4878200-562.Several Priority n/a Time-Line: Status Active Total Project Cost: $41,000 Description Change existing primary metering to secondary metering rate Justification The State of Delaware Facilities Management is requesting the change of service because they do not have the qualified personnel to maintain the high voltage system Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 41,000 41,000 Total 41,000 41,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 41,000 41,000 Total 41,000 41,000 Budget Impact/Other Thursday, May 15, 2014 158

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Unassigned Project # EE1509 Useful Life Project Name West Dover Connector ~ New Development Category Electric New Project: Yes Account Number: Priority n/a Time-Line: Status Active Total Project Cost: $250,000 Description The State of Delaware is building a new road connecting Saulsbury Road to S. duPont Highway through the Rodney Village Development. Justification The existing Electric utilities will require relocation. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 250,000 250,000 Total 250,000 250,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 250,000 250,000 Total 250,000 250,000 Budget Impact/Other Thursday, May 15, 2014 159

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1514 Useful Life 30+ years Project Name New Developments Category Electric New Project: No Account Number: 4878200-562.Several Priority 1 Time-Line: Status Active Total Project Cost: $2,571,300 Description This project purchases materials and equipment that are used to provide electric service to new housing developments, businesses, and industrial developments. Additionally, a portion of this expense is offset by the extension payments whereby new developers pay a $1,100 per residential lot connection fee, or business and industrial developers pay the total material expense for line extensions. This is an ongoing project and affects three separate accounts: 487-8200-562.60-31 487-8200-562.60-34 487-8200-562.60-46 COMMENTS: Not all new development projects are known during budget preparation, as some will arise during the year. Justification During the course of each budget year, new developers request line extensions for new electric projects. Some are new projects, while other projects may have received plan approval previously but were not completed for any number of reasons. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 171,300 600,000 600,000 600,000 600,000 2,571,300 Total 171,300 600,000 600,000 600,000 600,000 2,571,300 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 171,300 600,000 600,000 600,000 600,000 2,571,300 Total 171,300 600,000 600,000 600,000 600,000 2,571,300 Budget Impact/Other Thursday, May 15, 2014 160

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Unassigned Project # EE1515 Useful Life Project Name Meadows at Jefferson Terrace ~ New Development Category Electric New Project: Yes Account Number: 487-8200-562.60-34 Priority n/a Time-Line: Status Active Total Project Cost: $15,400 Description This project purchases materials and equipment that are used to provide electric service to new housing developments, businesses, and industrial developments. Additionally, a portion of this expense is offset by the extension payments whereby new developers pay a $1,100 per residential lot connection fee, or business and industrial developers pay the total material expense for line extensions. Justification During the course of each budget year, new developers request line extensions for new electric projects. Some are new projects, while other projects may have received plan approval previously but were not completed for any number of reasons. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 15,400 15,400 Total 15,400 15,400 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 15,400 15,400 Total 15,400 15,400 Budget Impact/Other Thursday, May 15, 2014 161

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Unassigned Project # EE1516 Useful Life Project Name Chestnut Grove Development ~ New Development Category Electric New Project: Yes Account Number: Priority n/a Time-Line: Status Active Total Project Cost: $299,000 Description This project purchases materials and equipment that are used to provide electric service to new housing developments, businesses, and industrial developments. Additionally, a portion of this expense is offset by the extension payments whereby new developers pay a $1,100 per residential lot connection fee, or business and industrial developers pay the total material expense for line extensions. Justification During the course of each budget year, new developers request line extensions for new electric projects. Some are new projects, while other projects may have received plan approval previously but were not completed for any number of reasons. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 299,000 299,000 Total 299,000 299,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 299,000 299,000 Total 299,000 299,000 Budget Impact/Other Thursday, May 15, 2014 162

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Unassigned Project # EE1522 Useful Life Project Name Garrison Oak Park ~ New Development Category Electric New Project: Yes Account Number: 4878200-562.Several Priority n/a Time-Line: Status Active Total Project Cost: $184,000 Description Installation of infrastructure along new road to White Oak Road; including lights, pump station & water tank. Justification Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 184,000 184,000 Total 184,000 184,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 184,000 184,000 Total 184,000 184,000 Budget Impact/Other Thursday, May 15, 2014 163

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Electric T & D City of Dover, Delaware Contact Type Unassigned Project # EE1523 Useful Life Project Name Uzin Utz Manufacturing ~ New Development Category Unassigned New Project: Yes Account Number: 4878200-562.Several Priority n/a Time-Line: Status Active Total Project Cost: $39,300 Description New manufacturing plant at the Garrison Oak Park. We do not have information as to their needs other than they are to be completed in 2014. Justification Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 39,300 39,300 Total 39,300 39,300 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 39,300 39,300 Total 39,300 39,300 Budget Impact/Other Thursday, May 15, 2014 164

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1402 Useful Life Unknown Project Name Unit 3 Cooling Tower Repairs Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 3 Time-Line: Status Active Total Project Cost: $1,331,000 Description This project was developed to repair mechanical and structural components of the Unit 3 cooling tower. Specific activity scheduled for 2015 is the replacement of the tower fill, fill support structure, and other structural components within 3 cells of the tower with the remaining 2 cells being replaced in 2016. The replacement fill and fill support struture will be of an improved design which should result in improved thermal performance of the tower. NOTE: Project costs in years beyond 2014 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification The tower fill and fill support system is in a deteriorated condition and in need of replacement. The deteriorated condition has also resulted in a reduced thermal effiiciency of the tower. The project is needed to maintain the structural integrity of the cooling tower and the continued reliability of cooling system mechanical components. Significant deterioration of the tower cell fill and fill support system has occurred and has the potential of failing the tower support system. Additionally, continued deterioration of the cooling tower performance will lead to load reductions on the unit during periods of high ambient temperatures. This will occur during the time period when generation costs are at their peak. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 42,000 Construction/Maintenance 676,000 475,000 138,000 0 1,289,000 Total Total 676,000 475,000 138,000 0 1,289,000 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 42,000 Electric Revenue 676,000 475,000 138,000 0 1,289,000 Total Total 676,000 475,000 138,000 0 1,289,000 Budget Impact/Other Thursday, May 15, 2014 165

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1407 Useful Life Unknown Project Name Metering System Upgrades Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 2 Time-Line: Status Active Total Project Cost: $150,000 Description This project involves the replacement of all the meters (15) in the COD system that are currently tied to the metering computer at McKee Run Generating Station. In addition, costs associated with the replacement of the Metering computer (PC) at McKee Run and an alternate demark for the telephone line that the NRG meter uses to communicate data to the McKee Run computer is included in this project. A metering computer would also be installed at the City of Dover dispatch center for use. At the present time, there are annual maintenance costs associated with keeping the reliability of the meters and the metering software current. In addition, a software maintenance fee is included in the annual budget. Activities scheduled for 2014 include planning and design. Installation and purchase to be completed in 2015. Justification The meters are 14 years old and the metering computer is 4 years old and nearing the end of their recommended service life. The metering system provides the City of Dover, T.E.A, NAES, PJM, NRG and Delmarva Power with accurate data for revenue metering, cost metering, load scheduling and forecasting and for generator capacity rating verification purposes. Submission of this data/information is also an important part of compliance with various NERC standards. Non-compliance with NERC Standards could result in fines and other penalties. Delaying or eliminating this project could have a substantial effect on the City of Dover electric bill. Failures to the meters or computers would force the City of Dover to rely on DPL metering, NRG metering and/or other methods of determining load usage costs and generation revenues. In addition, costs associated with the manual documentation and submission of the information would be labor intensive and could become extremely costly. Prior Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total 25,000 Construction/Maintenance 125,000 125,000 Total Total 125,000 125,000 Prior Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total 25,000 Electric Revenue 125,000 125,000 Total Total 125,000 125,000 Budget Impact/Other Thursday, May 15, 2014 166

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1416 Useful Life Unknown Project Name Van Sant Capacity Increase Category Electric New Project: Yes Account Number: 487-8101-591.40-31 Priority 1 Time-Line: Status Active Total Project Cost: $750,000 Description This project will increase the electric generation output of the VanSant Unit 11 gas turbine generator by installing technology specifically designed to decrease the air inlet temperatures to the gas turbine during high ambient air temperature days and at the same time increasing total mass flow through the turbine. This project will require obtaining favorable environmental permitting and will require an electric system interconnect agreement with the transmission system operator. This project will be initiated in FY2014 and completed in FY2016. Justification This project will provide a positive cash flow within 5 years of installation as the City of Dover will benefit through additional capacity and generation sales. Each year this project is delayed will result in lost revenue opportunity to the City of Dover. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 750,000 750,000 Total 750,000 750,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 750,000 750,000 Total 750,000 750,000 Budget Impact/Other Thursday, May 15, 2014 167

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Unassigned Project # EG1503 Useful Life Project Name McKee Run Unit 3 Auxiliary System Components Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 4 Time-Line: Status Active Total Project Cost: $902,000 Description This project will perform inspections and repairs of Unit 3 auxiliary system components. Focus will be on critical components. Critical auxiliary systems components are those components that could result in unit load reduction or outage with consequential loss of capacity and / or generation although they would not individually affect the long range financial viability of the unit. Components identified that will be addressed in 2015 include the 3A circulating water pump and motor inspection, and repairs to the critical piping including the installation of low point drain line from the main steam line. Note: Project costs in years beyond 2015 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Critical system components that, if they fail, will result in loss of generation and or capacity. Addressing these assets in a systematic fashion will result in minimizing forced outages and eliminating major maintenance expenses associated with component failure. Performing work as scheduled will also levelize maintenance expenditures. Delaying this project could result in the failure of critical unit equipment and subsequent lose of generation and/ or capacity. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 160,000 162,000 95,000 316,000 169,000 902,000 Total 160,000 162,000 95,000 316,000 169,000 902,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 160,000 162,000 95,000 316,000 169,000 902,000 Total 160,000 162,000 95,000 316,000 169,000 902,000 Budget Impact/Other Thursday, May 15, 2014 168

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Unassigned Project # EG1504 Useful Life Project Name McKee Run Unit 3 Boiler Systems Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 5 Time-Line: Status Active Total Project Cost: $890,000 Description This Project was developed to perform inspections and repairs to the Unit 3 boiler on a predetermined frequency based on unit operating hours, required regulatory inspection intervals, and known equipment condition. In general, most work activities are those requiring planned outages and therefore will be scheduled to coincide with planned outages. For 2015, work identified includes the following: Replacement of superheater and reheater sample tubes and the replacement of reheater support lugs. Refurbishment of 3B ID fan motor Refurbishment of Boosted over-fire air fan Replacement of the continuous emissions lines from stack monitors to the control building as recommended every 5 years Note: Project costs in years beyond 2015 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Critical system equipment represents components that, if they fail, will result in loss of generation and or capacity. Routine evaluation of the condition of critical components will allow for proper prioritization of maintenance activities and resources. Delaying this project could result in the failure of critical unit equipment and subsequent loss of generation and or capacity. More importantly, component failure could also result in safety risk to personnel. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 295,000 0 359,000 0 236,000 890,000 Total 295,000 0 359,000 0 236,000 890,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 295,000 0 359,000 0 236,000 890,000 Total 295,000 0 359,000 0 236,000 890,000 Budget Impact/Other Thursday, May 15, 2014 169

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1505 Useful Life Project Name VanSant Unit 11 Component Replacements Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 6 -- Time-Line: Status Active Total Project Cost: $316,000 Description This fund was developed to perform inspections and repairs to the VanSant Unit 11 auxiliary equipment on a predetermined frequency based on unit operating hours, required regulatory inspection intervals, and known equipment condition. Work to be performed to include the following equipment: 2015 - Refurbish B injection water pump. Note: Project costs in years beyond 2015 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification This project is required to fund the replacement of capital items that are expected to reach their useful life and will need to be replaced or refurbished to maintain plant system and unit reliability. Extended equipment and /or unit outage time will result from lack of funding this project. This will have a direct effect on the cost of energy during the extended outage time as well as increase future energy capacity charges. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 25,000 68,000 58,000 0 165,000 316,000 Total 25,000 68,000 58,000 0 165,000 316,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 25,000 68,000 58,000 0 165,000 316,000 Total 25,000 68,000 58,000 0 165,000 316,000 Budget Impact/Other Thursday, May 15, 2014 170

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1506 Useful Life Project Name McKee Run & VanSant Safety & Compliance Impr. Category Electric New Project: Yes Account Number: 487-5101-591.40-31 Priority 7 -- Time-Line: Status Active Total Project Cost: $87,000 Description This project will address various safety and compliance concerns in and around the McKee Run and VanSant Facilities. Included in this project are the installation of stairs to the Unit 3 elevator machinery room and replacement of fire system piping at McKee Run station. Note: Project costs in years beyond 2015 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Swift and safe access to the unit 3 elevator machinery room is required in order to maintain the equipment in that room at a high level of reliability. The fire system line replacement is needed in order to eliminate the need for multiple fire system outages to address piping leaks. This project will replace the most deteriorated sections of pipe. Delaying this project could result in an extended outage of the plant fire system. In addition, safety of plant personnel and equipment could be compromised. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 52,000 0 35,000 0 87,000 Total 52,000 0 35,000 0 87,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 52,000 0 35,000 0 87,000 Total 52,000 0 35,000 0 87,000 Budget Impact/Other Thursday, May 15, 2014 171

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1507 Useful Life Project Name McKee Run Units 1 & 2 Component Repairs Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 8 -- Time-Line: Status Active Total Project Cost: $73,000 Description This project will inspect and repair capital equipment associated with the Units 1 and 2 Turbine Generator, Boiler, and Auxiliary equipment. Components identified that will be addressed in 2015 include boiler control instruments and stack drain replacement. Note: Project costs in years beyond 2015 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Boiler control instrumentation is necessary to maintain the boiler during operations. This equipment is obsolete and no parts are available for repairs. This project will replace the current instrumentation with new modern instrumentation. The stack drain system will be replaced to route drains to the neutralization pit where it can be processed. The current drains system is inoperable and a temporary drain system has been installed. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 37,000 36,000 0 0 0 73,000 Total 37,000 36,000 0 0 0 73,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 37,000 36,000 0 0 0 73,000 Total 37,000 36,000 0 0 0 73,000 Budget Impact/Other Thursday, May 15, 2014 172

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1508 Useful Life Unknown Project Name Plants General - Preservation of Structures Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 9 -- Time-Line: Status Active Total Project Cost: $907,000 Description This project involves the preservation of plant structures in order to prevent deterioration of building structural steel and equipment subject to corrosion due to the working environment. Included will be the sandblasting and painting of identified structures and equipment along with the removal of equipment that has been retired in place. This work is an ongoing effort spanning multiple years. Work identified includes the following: 2015 - Paint the radiator support structure and diesel cooling water tank at VanSant; Repair and paint the exterior of the circulating water piping at the base of the Unit 3 condenser; Paint all structural steel bolted connections at grade on Unit 3 boiler. Note: Project costs in years beyond 2015 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Structural steel painting is needed in various areas throughout the plant proper as well as various outbuildings on the plant property to maintain the physical building structures and equipment in an acceptable condition and prevent further deterioration. This project represents a minimum preservation and maintenance of structures consistent with the expected life of the station. Consequences of delaying or eliminating this project will result in the acceleration of deterioration of plant structures and larger future costs associated with structural repairs. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 120,000 195,000 172,000 220,000 200,000 907,000 Total 120,000 195,000 172,000 220,000 200,000 907,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 120,000 195,000 172,000 220,000 200,000 907,000 Total 120,000 195,000 172,000 220,000 200,000 907,000 Budget Impact/Other Thursday, May 15, 2014 173

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1601 Useful Life Unknown Project Name McKee Run Building Equipment Replacement Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority n/a Time-Line: Status Active Total Project Cost: $250,000 Description This project includes the replacement of certain building support systems that are expected to reach their useful life. The specific building systems to be addressed in 2015 include: - Supervisors Office Roof top Air Conditioners - #3 elevator refurbishment- - Turbine roof exhaust fans replacement- Note: Project costs in years beyond 2015 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification This project is required to fund the replacement of roof top air conditioners and exhaust fans starting in 2016. In addition, the #3 elevator is expected to require significant rebuilding to maintain its reliability. Major maintenance was performed last in 1999. Continuing increase in the costs to maintain this equipment will result from the lack of funding this project. In addition, critical temperature control is necessary to keep plant instrumentation located in the control room at acceptable operating conditions. Allowing the temperature to exceed design conditions could contribute to reduced control equipment life and possible reduced unit reliability. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 110,000 50,000 90,000 250,000 Total 110,000 50,000 90,000 250,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 110,000 50,000 90,000 250,000 Total 110,000 50,000 90,000 250,000 Budget Impact/Other Thursday, May 15, 2014 174

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1604 Useful Life Unknown Project Name Unit 3 Cooling Water Line Repairs Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority n/a Time-Line: Status Active Total Project Cost: $250,000 Description This project will inspect and repair the underground cooling water line from the Unit 3 condenser to the cooling tower. An inspection of the pipe condition will be performed on this pipe in the fall of 2015 to develop a repair/replace action plan to address the suitability for continued operation as well as extending the life of the piping beyond 2015. The actual repairs will be completed in the spring of 2016. Completion of the project as scheduled will eliminate the need to add additional O&M funding for emergency repairs in future years. The budgeted costs assume only repairs of the lines (2) from the cooling tower to the plant exterior wall. Justification The condition of the underground cooling water line has required numerous repairs over the life of the plant and is expected to reach its useful life in the 2015-2020 time period. It is expected that the repair frequency will accelerate over the next several years as the internal pipe coating continues to degrade. Delaying this project beyond 2016 will increase the risk of a failure causing an extended unit outage to repair or replace the failed pipe as well as incurring water spillage to the surrounding ground. Additional budget dollars will need to be allocated to make the repairs of the failed piping. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 250,000 250,000 Total 250,000 250,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 250,000 250,000 Total 250,000 250,000 Budget Impact/Other Thursday, May 15, 2014 175

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1605 Useful Life Unknown Project Name McKee Run Unit 3 Stack Repairs Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 10 -- Time-Line: Status Active Total Project Cost: $343,000 Description An internal and external inspection was performed by an outside consultant in 2012. From this, a scope has been developed to identify repaired required to extend the life of the stack for 15 to 20 years. Extensive repaired are required to the stack lining and exterior will be made in order to allow continued operation of Unit 3. Justification Extensive deterioration of the stack lining was found during the fall of 2012 planned inspection of the stack. This will require significant repair and replacement of the stack lining. Delaying necessary repairs could lead to more costly repairs in the future and possible unplanned forced outage on Unit 3. Earnings from the sale of capacity may also be affected. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 343,000 343,000 Total 343,000 343,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 343,000 343,000 Total 343,000 343,000 Budget Impact/Other Thursday, May 15, 2014 176

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1606 Useful Life Project Name McKee Run Unit 3 Hydrogen Purity Analyzer Category Electric New Project: Yes Account Number: 487-8101-591.40-31 Priority n/a Time-Line: FY15-FY16 Status Active Total Project Cost: $60,000 Description This project will replace the current Hydrogen Purity Analyzer on Unit 3 with newer equipment. Hydrogen Analyzers monitor hydrogen purity in power generators which use hydrogen gas for cooling. It also monitors CO2 in hydrogen and CO2 in air during shutdown and startup purge procedure. Hydrogen is the media by which cooling of the generator(s) is achieved. Great importance is placed on the assurance that system is 100% pure hydrogen and not contaminated. In addition, the analyzers also monitor the CO2 content when the generator is taken out of service for equipment and personnel safety reasons. Justification Critical system components that, if they fail, will result in loss of generation and/or capacity. Parts and repair facilities are becoming rare. Newer equipment enables facility to secure improved equipment reliability and vendor support in the repair, acquisition of replacement parts and in the overall maintenance of the analyzers. Delaying this project could result in the failure of critical unit equipment and subsequent lose of generation and or capacity. This project will be performed concurrently with several other projects designed to maintain the high reliability and availability of Unit 3 and McKee Run. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 60,000 60,000 Total 60,000 60,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 60,000 60,000 Total 60,000 60,000 Budget Impact/Other We would expect this project to be funded outside the normal operating budget. Thursday, May 15, 2014 177

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Improvement Project # EG1701 Useful Life 20 years Project Name Van Sant Unit 11 Major Overhaul Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority n/a Time-Line: Status Active Total Project Cost: $1,948,000 Description This project will perform a major overhaul on the turbine generator based on Original Equipment Manufacturer (OEM) recommended repair frequency which is based on factored starts of the Unit from first commissioning and from last inspection/repair interval. This project will be implemented in 2017 with long lead material purchases and installation in 2018. Justification This project is required to fund the purchase of all parts needed to perform a major overhaul on the unit based on estimated factored starts since unit was first commissioned and since last the Hot Gas Path inspection. This project will span the course of two years. In Year 1, the majority of the long lead parts will be purchased. Services will be identified in year 2 and the actual installation will be performed in Year 2. Extended equipment and /or unit outage time will result from lack of funding this project. This will have a direct effect on the cost of energy during the extended outage time as well as increase future energy capacity charges. In addition, gradual degradation of the unit’s output could occur which would have a negative effect on the capacity rating of the unit and reliability of the unit. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 900,000 1,048,000 1,948,000 Total 900,000 1,048,000 1,948,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 900,000 1,048,000 1,948,000 Total 900,000 1,048,000 1,948,000 Budget Impact/Other Thursday, May 15, 2014 178

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1802 Useful Life Unknown Project Name McKee Run Fuel Oil System Refurbishment Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority n/a Time-Line: Status Active Total Project Cost: $56,500 Description This project will refurbish to as new condition all fuel oil pumps and motors associated with the fuel unloading, transfer, and fuel burning systems of all 3 of the McKee Run Generating Units. Equipment to be addressed in 2018 include the following: - Fuel oil burner pump motors - Fuel oil unloading pumps and motors - Fuel oil transfer pumps and motors Note: Project costs in years beyond 2018 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on continued operation Justification This project is required to fund the refurbishment and/ or replacement of capital items that are expected to reach their useful life in 2018 and beyond to maintain system and unit reliability. Extended equipment and /or unit outage time will result from lack of funding this project. This will have a direct effect on the cost of energy during the extended outage time as well as increase future energy capacity charges. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 49,500 7,000 56,500 Total 49,500 7,000 56,500 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 49,500 7,000 56,500 Total 49,500 7,000 56,500 Budget Impact/Other Thursday, May 15, 2014 179

FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 Department Power Plant City of Dover, Delaware Contact Plant Manager Type Maintenance Project # EG1805 Useful Life Unknown Project Name McKee Run Unit 3 Turbine Repairs Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority n/a Time-Line: Status Active Total Project Cost: $491,000 Description This project will inspect the Unit 3 turbine and auxiliary equipment to determine repairs needed to keep the unit reliable. This inspection is scheduled on a predetermined frequency based on Unit operating hours, required regulatory intervals, original equipment manufacturer and insurance company recommendations. In 2018 all turbine control, stop, and intercept valves will be fully disassembled, inspected and repaired if needed. Note: Project costs in years beyond 2018 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation and insurance company recommendations. Justification The valve inspections included in the scope are all related to the normal and emergency turbine generator shutdown systems. Industry standard inspection guidelines are followed in order to minimize the risk of mechanical failure which could result in extended forced outage of the unit, or the potential indefinite loss of unit availability. Expenditures FY 15 FY 16 FY 17 FY 18 FY 19 Total Construction/Maintenance 466,000 25,000 491,000 Total 466,000 25,000 491,000 Funding Sources FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 466,000 25,000 491,000 Total 466,000 25,000 491,000 Budget Impact/Other Thursday, May 15, 2014 180

VEHICLE & EQUIPMENT REPLACEMENT 181

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 PROJECTS BY DEPARTMENT Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total City Manager 1998 Ford Explorer 15Veh #15 n/a 32,800 32,800 City Manager Total 32,800 32,800 Code Enforcement 2007 Dodge Pick Up 16Veh# 17 n/a 17,000 17,000 1998 Ford Crown Victoria 18Veh# 11 n/a 23,800 23,800 Code Enforcement Total 17,000 23,800 40,800 Facilities Management 2003 Dodge Van (438) 16Veh# 438 n/a 20,000 20,000 2004 Ford Van #439 18Veh# 439 3 22,000 22,000 Facilities Management Total 20,000 22,000 42,000 Fire/Robbins Hose SCBA Equipment/Radios FR1500 n/a 588,800 588,800 Fire/Robbins Hose Total 588,800 588,800 Life Safety (Fire Marshal) 2005 Ford Expedition 15Veh# 28 n/a 32,800 32,800 2008 Dodge Durango 17Veh# 12 n/a 29,500 29,500 2003 Ford Expedition 17Veh# 23 n/a 27,500 27,500 1985 Chevy Van 18Veh# 14 n/a 17,500 17,500 Life Safety (Fire Marshal) Total 32,800 57,000 17,500 107,300 Permtting and Inspections 2001 Dodge Pick Up 16Veh# 19 n/a 17,000 17,000 2001 Dodge Pick Up 16Veh# 22 n/a 17,000 17,000 2005 Ford F150 17Veh# 13 n/a 16,000 16,000 Permtting and Inspections Total 34,000 16,000 50,000 Planning 2004 Ford Station Wagon 17Veh# 3 n/a 16,000 16,000 Planning Total 16,000 16,000 Police 2004 Dodge Durango (213) 15veh# 213 n/a 27,800 27,800 2006 Ford Crown Vic (219) 15Veh# 219 n/a 23,800 23,800 2007 Ford Crown Vic (220) 15Veh# 220 n/a 23,800 23,800 2007 Ford Crown Vic (227) 15Veh# 227 n/a 23,800 23,800 182 Wednesday, May 14, 2014

Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total 2007 Ford Crown Vic (228) 15Veh# 228 n/a 23,800 23,800 2005 Ford F150 (245) 15Veh# 245 n/a 24,300 24,300 2008 HD Motorcycle FHP (256) 15Veh# 256 n/a 19,600 19,600 2008 HD Motorcycle FHP (257) 15Veh# 257 n/a 19,600 19,600 2005 Ford Crown Vic (279) 15Veh# 279 n/a 26,500 26,500 2006 Ford Crown Vic(217) 16Veh# 217 n/a 23,800 23,800 2000 Ford Crown Vic (234) 16Veh# 234 n/a 23,800 23,800 2008 Ford Crown Vic (238) 16Veh# 238 n/a 23,800 23,800 2000 Ford Taurus (242) 16Veh# 242 n/a 23,500 23,500 2008 Ford Crown Vic (259) 16Veh# 259 n/a 26,500 26,500 2007 Ford Crown Vic (280) 16Veh# 280 n/a 26,500 26,500 2005 Ford Crown Vic (288) 16Veh# 288 n/a 23,800 23,800 2008 Ford Crown Vic (291) 16Veh# 291 n/a 23,800 23,800 2007 Ford Crown Vic (292) 16Veh# 292 n/a 23,800 23,800 2010 Ford Crown Vic (202) 17Veh# 202 n/a 23,800 23,800 2010 Ford Crown Vic (203) 17Veh# 203 n/a 23,800 23,800 2002 Ford Taurus (206) 17Veh# 206 n/a 23,500 23,500 2010 Dodge Charger (209) 17Veh# 209 n/a 23,500 23,500 2009 HD Motorcycle FHP (266) 17Veh# 266 n/a 19,600 19,600 2009 HD Motorcycle FHP (268) 17Veh# 268 n/a 19,600 19,600 2010 Ford Crown Vic (271) 17Veh# 271 n/a 23,800 23,800 2010 Ford Crown Vic (273) 17Veh# 273 n/a 23,800 23,800 2010 Ford Crown Vic (275) 17Veh# 275 n/a 23,800 23,800 2005 Ford Crown Vic (277) 17Veh# 277 n/a 26,500 26,500 2010 Ford Crown Vic (285) 17Veh# 285 n/a 23,800 23,800 2010 Ford Crown Vic (289) 17Veh# 289 n/a 23,800 23,800 2000 Ford Taurus (210) 18Veh# 210 n/a 23,500 23,500 2011 Ford Crown Vic (251) 18Veh# 251 n/a 23,800 23,800 2011 Ford Crown Vic (252) 18Veh# 252 n/a 23,800 23,800 2011 Ford Crown Vic (253) 18Veh# 253 n/a 23,800 23,800 2011 Ford Crown Vic (254) 18Veh# 254 n/a 23,800 23,800 2011 Ford Crown Vic (255) 18Veh# 255 n/a 23,800 23,800 2011 HD FHC Motorcycle (267) 18Veh# 267 n/a 19,600 19,600 2008 Ford Fusion (274) 18Veh# 274 n/a 23,500 23,500 2005 Ford E250 (295) 18Veh# 295 n/a 17,100 17,100 2012 Dodge Charger (205) 19Veh# 205 n/a 23,800 23,800 2008 Ford Fusion (221) 19Veh# 221 n/a 23,500 23,500 2008 Ford Fusion (230) 19Veh# 230 n/a 23,500 23,500 2010 Ford Fusion (237) 19Veh# 237 n/a 23,500 23,500 2007 Ford Fusion (260) 19Veh# 260 n/a 23,500 23,500 2007 Ford Fusion (261) 19Veh# 261 n/a 23,500 23,500 2012 Dodge Charger (272) 19Veh# 272 n/a 23,800 23,800 2012 Dodge Charger (276) 19Veh# 276 n/a 23,800 23,800 2002 Dodge Ram 1500 (296) 19Veh# 296 n/a 22,900 22,900 Police Radio Replacement PD1500 1 329,500 329,500 Police Total 542,500 219,300 279,300 202,700 211,800 1,455,600 Public Works - Grounds 2001 Dodge 3/4 Ton with Dump #549 15Veh# 549 3 28,100 28,100 2002 Dodge 3/4 with Dump (550) 15Veh# 550 3 28,400 28,400 1998 Chevy 1-Ton Crew with Dump (551) 15Veh# 551 4 40,000 40,000 2001 Dodge 3/4 with Dump (553) 16Veh# 553 2 29,000 29,000 1999 Chevy Chipper Box Dump Truck w/Lift Gate #554 16Veh# 554 3 59,500 59,500 2005 Kubota 72" Front Mount Mower #564 17Veh# 564 3 30,100 30,100 2001 Kubota 80" Utility Tractor (569) 17Veh# 569 3 38,000 38,000 1994 Vermeer Brush Chipper (588) 17Veh# 588 5 42,000 42,000 183 Wednesday, May 14, 2014

Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total 2004 New Holland Boom Axe Mower #560 18Veh# 560 3 75,000 75,000 2003 Ex-Mark 52" Zero Turn Mower (568) 18Veh# 568 3 15,000 15,000 2004 Kubota Tractor w/Front Loader/Backhoe #572 18Veh# 572 3 44,800 44,800 1995 International Bucket Truck #589 19VEH #589 2 188,000 188,000 Public Works - Grounds Total 68,100 264,000 38,000 59,800 188,000 617,900 Public Works - Sanitation 2003 Peterbilt Automated Trash Truck (444) 13Veh# 444 1 313,000 313,000 2004 Peterbilt Automated Trash Truck (443) 15Veh# 443 2 256,500 256,500 2008 International Bulk Trash Truck #448 16Veh# 448 3 155,000 155,000 2008 Peterbilt Automated Trash Truck (451) 16Veh# 451 4 270,000 270,000 2008 Peterbilt Automated Trash Truck (441) 17Veh# 441 3 284,000 284,000 2009 International Bulk Trash Truck #446 17Veh# 446 3 163,000 163,000 2008 Intn't Rear Loader (445) 18Veh# 445 4 165,000 165,000 2010 Peterbilt Automated Trash Truck #455 18Veh# 455 3 298,000 298,000 Public Works - Sanitation Total 256,500 425,000 447,000 463,000 313,000 1,904,500 Public Works - Streets 1992 International Dump Truck (326) 11Veh# 326 1 130,000 130,000 2001 Dodge 1-Ton Utility Truck (345) 15Veh# 345 3 32,400 32,400 1992 Int'l Leaf Truck (366) 15Veh# 366 2 146,500 146,500 2002 Airman Air Compressor (382) 15Veh# 382 2 30,000 30,000 2001 Int'l Dump Truck (321) 16Veh# 321 3 123,000 123,000 2006 Ford 1-Ton Dump Truck (325) 16Veh# 325 4 45,000 45,000 2001 Case Front-End Loader #312 17Veh #312 2 176,000 176,000 2001 Int'l Dump Truck (322) 17Veh# 322 2 192,000 192,000 2001 Int'l Dump Truck (324) 17Veh# 324 2 192,000 192,000 2001 Case Front-End Loader #316 19Veh #316 2 194,000 194,000 Public Works - Streets Total 178,900 298,000 176,000 608,000 1,260,900 Public Works Admin 1999 Ford Explorer (6) 13Veh# 6 n/a 34,000 34,000 Public Works Admin Total 34,000 34,000 GRAND TOTAL 1,667,600 1,310,100 1,029,300 788,800 1,354,800 6,150,600 184 Wednesday, May 14, 2014

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 FUNDING SOURCE SUMMARY Source FY 15 FY 16 FY 17 FY 18 FY 19 Total General Fund 749,300 1,310,100 1,029,300 788,800 1,354,800 5,232,300 Other (Loan) 918,300 918,300 GRAND TOTAL 1,667,600 1,310,100 1,029,300 788,800 1,354,800 6,150,600 Wednesday, May 14, 2014 185

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 PROJECTS BY DEPARTMENT Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total W/WW Engineering 2008 Chevrolet Pickup (421) (Split) 17Veh# 421-2 n/a 21,000 21,000 2008 Ford F150 Pick-Up (420) (Split) 18Veh# 420-2 1 22,000 22,000 2008 Dodge Avenger (427) (Split) 19Veh# 427-2 n/a 23,000 23,000 W/WW Engineering Total 21,000 22,000 23,000 66,000 Wastewater Management 2002 Sterling L7500 Dump Truck (671-2) 15Veh 671-2 n/a 66,900 66,900 2003 Sterling Jet Truck 15Veh 691 n/a 210,400 210,400 2002 Dodge 3/4-Ton Utility Truck (663-2) 16Veh 663-2 n/a 15,000 15,000 2000 Airman Air Compressor (683-2) 16Veh 683-2 n/a 14,000 14,000 2008 1/2-Ton Utility Truck (698-2) 16Veh 698-2 n/a 14,000 14,000 2008 Ford 1 Ton Utility w/ Crane (665) 16Veh# 665 n/a 45,000 45,000 2005 Case Backhoe (682-2) 17Veh 682-2 n/a 55,000 55,000 1987 Empire Generator (601) 17Veh# 601 n/a 30,600 30,600 1987 Empire Generator (602) 17Veh# 602 n/a 30,600 30,600 1987 Empire Generator (603) 17Veh# 603 n/a 30,600 30,600 2008 Chevy 3/4-Ton Utility Truck #667 (Split) 18Veh #667 n/a 16,500 16,500 2006 Sidekick Easement Machine (690) 18Veh# 690 n/a 36,000 36,000 2008 Case 590 Backhoe #672 (Split) 19Veh #672 n/a 59,400 59,400 2008 International Dump Truck 14' #681 (Split) 19Veh #681 n/a 78,000 78,000 2009 Chevrolet CUES Camera Truck #684 19Veh #684 5 300,000 300,000 Wastewater Management Total 277,300 88,000 146,800 52,500 437,400 1,002,000 Water Management 2002 Sterling L7500 (671-2) 15Veh# 671-2 n/a 66,900 66,900 2002 Dodge 3/4 Ton Utility Truck (663-2) 16Veh# 663-2 n/a 15,000 15,000 2000 Airmen Air Compressor (683-2) 16Veh# 683-2 n/a 14,000 14,000 2008 Ford 1/2-Ton Truck (698-2) 16Veh# 698-2 n/a 14,000 14,000 2005 Case Backhoe #682 (Split) 17Veh# 682-2 n/a 55,000 55,000 2008 Chevy 3/4-Ton Utility Truck #667 (Split) 18Veh #667-1 n/a 16,500 16,500 2008 Case 590 Backhoe #672 (Split) 19Veh #672-1 n/a 59,400 59,400 2008 International Dump Truck 14' #681 (Split) 19Veh #681-1 n/a 78,000 78,000 Water Management Total 66,900 43,000 55,000 16,500 137,400 318,800 Water Treatment Plant 2007 Ford 1-Ton Utlity (622) 15Veh# 622 n/a 38,100 38,100 2008 GMC Cargo Van (662) 16Veh# 662 n/a 20,000 20,000 2010 Ford 1-Ton Utility Truck w/ Gage 3620 17Veh# 620 n/a 53,000 53,000 2007 Kohler Generator Trailer Mounted (604) 18Veh# 604 n/a 50,000 50,000 Water Treatment Plant Total 38,100 20,000 53,000 50,000 161,100 186 Thursday, May 15, 2014

Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total GRAND TOTAL 382,300 151,000 275,800 141,000 597,800 1,547,900 187 Thursday, May 15, 2014

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 FUNDING SOURCE SUMMARY Source FY 15 FY 16 FY 17 FY 18 FY 19 Total Water/Wastewater Fund 382,300 151,000 275,800 141,000 597,800 1,547,900 GRAND TOTAL 382,300 151,000 275,800 141,000 597,800 1,547,900 Thursday, May 15, 2014 188

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 PROJECTS BY DEPARTMENT Department Project# Priority FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Engineering Air Conditioner Replacement/Monitors 1501 n/a 0 12,000 12,000 12,000 12,000 48,000 Substation Battery Replacement 1502 n/a 24,500 24,500 24,500 24,500 24,500 122,500 SCADA Master Hardware Replacement 1700 6 75,000 75,000 UPS System Replacement 1701 n/a 25,000 25,000 System Operations Voice Recorder 1900 n/a 15,000 15,000 2008 Dodge Avenger (7) Veh# 007 n/a 25,000 25,000 2005 Dodge Stratus (8) Veh# 008 n/a 23,000 23,000 2007 Dodge Pickup (9) Veh# 009 n/a 27,000 27,000 2005 Ford Explorer (741) Veh# 741 n/a 28,600 28,600 2006 Ford Van (749) Veh# 749 n/a 25,000 25,000 2005 Ford Pick Up (770) Veh# 770 n/a 29,000 29,000 2006 Dodge Pickup (790) Veh# 790 n/a 26,000 26,000 Electric Engineering Total 53,100 113,500 214,500 36,500 51,500 469,100 Electric T & D 1995 Case Backhoe (733) Veh #733 n/a 125,000 125,000 2008 Ford Dump F350 (796) Veh #796 n/a 40,000 40,000 Trencher/Hoe (702) Veh# 702 n/a 57,500 57,500 2001 Freightliner (750) Veh# 750 n/a 300,000 300,000 2003 Freightliner (779) Veh# 779 n/a 250,000 250,000 2001 Dodge Ram 3500 (799) Veh# 799 n/a 33,000 33,000 Electric T & D Total 33,000 307,500 425,000 40,000 805,500 GRAND TOTAL 86,100 421,000 639,500 76,500 51,500 1,274,600 189 Wednesday, May 07, 2014

City of Dover, Delaware FY 2015 DRAFT Capital Investment Plan FY 15 thru FY 19 FUNDING SOURCE SUMMARY Source FY 15 FY 16 FY 17 FY 18 FY 19 Total Electric Revenue 86,100 421,000 639,500 76,500 51,500 1,274,600 GRAND TOTAL 86,100 421,000 639,500 76,500 51,500 1,274,600 Wednesday, May 07, 2014 190

DEBT SERVICE CONTAINS THE FOLLOWING SUBSECTIONS: – DEBT LIMIT – DEBT SERVICE SCHEDULES 191

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover, Delaware Computation of Legal Debt Margin General Obligation Bonds (amounts expressed in thousands) Projected Projected 2015 2014 2013 2012 2011 2010 2009 Debt Limit $ 159,295 $ 157,718 $ 157,186 $ 156,429 $ 155,838 $ 144,341 $ 144,965 Net (Taxable) Assessed Value on Books 3,185,898 3,154,354 3,143,717 3,128,585 3,116,765 2,886,826 2,879,943 Total net debt applicable to limit 7,335 4,049 4,479 2,127 1,550 1,820 2,080 Legal Debt Margin $ 151,960 $ 153,669 $ 152,707 $ 154,302 $ 154,288 $ 142,521 $ 142,885 Total Net Debt applicable to limit as a percentage of debt limit 4.60% 2.57% 2.85% 1.36% 1.00% 1.26% 1.44% Legal Debt Margin Calculation for Fiscal Year 2015 Net (Taxable) Assessed Value on Books $ 3,185,898 $ 3,154,354 $ 3,143,717 $ 3,128,585 Debt Limit - 5 Percent of Total Assessed Value $ 159,295 $ 157,718 $ 157,186 $ 156,429 DEBT (For which the City's full faith and credit has been pledged) Gross Bonded Debt 7,335 4,049 4,479 2,127 LEGAL DEBT MARGIN $ 151,960 $ 153,669 $ 152,707 $ 154,302 IMPORTANT NOTE: The Total Net Debt applicable to the debt limit includes the remaining Series 2003 Bonds, Series 2014 Bonds, 2014 tax exempt loan and the 2012 PNC Loan. Source: City of Dover Financial Reports, City of Dover Charter, Section 50(b), and Tax Assessor's Office July 2009 the Charter was amended and the debt limit was reduced from 25% of the total assessed value to 5%. 192

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover General Fund Projected Debt Service 2012 2014 Tax- Green Energy Fiscal Year Series 2003 Tax- Exempt Series 2014 Exempt Total Debt Debt Service Net Debt Ending Bonds Loan * Bonds Loan * Service Contribution Service 6/30/2015 $ 243,000 $ 229,900 $ 235,700 $ 190,100 $ 708,600 $ (98,500) $ 610,100 6/30/2016 244,300 229,900 250,000 190,100 914,300 (98,500) 815,800 6/30/2017 249,900 229,900 250,000 190,100 919,900 (98,500) 821,400 6/30/2018 - 229,900 250,000 190,100 670,000 (98,500) 571,500 6/30/2019 - 229,900 250,000 190,100 670,000 (98,500) 571,500 6/30/2020 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2021 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2022 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2023 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2024 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2025 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2026 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2027 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2028 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2029 - 229,900 250,000 - 479,900 (98,500) 381,400 6/30/2030 - 229,900 - - 229,900 (98,500) 131,400 6/30/2031 - 229,900 - - 229,900 (98,500) 131,400 6/30/2032 - 229,900 - - 229,900 (98,500) 131,400 6/30/2033 - - - - - - - Totals $ 737,200 $ 4,138,200 $ 3,735,700 $ 950,500 $ 9,371,500 $ (1,773,000) $ 7,598,500 Library & Garrison Public Safety Library Streets Farm Equipment * Annual Debt Service for the 2012 Loan does not reflect any reduction for the sale of the current Library 193

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Water/Wastewater Revenue Bonds Projected Debt Service Series 2013 Fiscal Year Series 2000 Series 2009 Series 2010 Series 2011 Revenue Total Debt Ending Wastewater Wastewater Water Wastewater Bonds Service 6/30/2015 $ 53,000 $ 347,100 $ 161,300 $ 58,100 $ 532,400 $ 1,151,900 6/30/2016 53,000 347,100 161,300 58,100 512,500 1,132,000 6/30/2017 53,000 347,100 161,300 58,100 507,700 1,127,200 6/30/2018 53,000 347,100 161,300 58,100 507,600 1,127,100 6/30/2019 53,000 347,100 161,300 58,100 512,200 1,131,700 6/30/2020 53,000 347,100 161,300 58,100 506,500 1,126,000 6/30/2021 - 347,100 161,300 58,100 510,500 1,077,000 6/30/2022 - 347,100 161,300 58,100 509,100 1,075,600 6/30/2023 - 347,100 161,300 58,100 507,400 1,073,900 6/30/2024 - 347,100 161,300 58,100 510,300 1,076,800 6/30/2025 - 347,100 161,300 58,100 305,900 872,400 6/30/2026 - 347,100 161,300 58,100 304,300 870,800 6/30/2027 - 347,100 161,300 58,100 302,100 868,600 6/30/2028 - 347,100 161,300 58,100 304,300 870,800 6/30/2029 - 347,100 161,300 58,100 305,300 871,800 6/30/2030 - 347,100 161,300 58,100 305,300 871,800 6/30/2031 - 347,100 76,500 58,100 305,900 787,600 6/30/2032 - 173,600 - 29,100 304,100 506,800 6/30/2033 - - - - 302,900 302,900 6/30/2034 - - - - 301,100 301,100 Total $ 318,000 $ 6,074,300 $ 2,657,299 $ 1,016,800 $ 8,157,400 $ 18,223,799 194

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Electric Revenue Fund Projected Debt Service Electric Revenue Fund Fiscal Year 2008 Revenue Bonds 2010 Revenue Bonds Total Debt Ending Principal Interest Principal Interest Service 6/30/2015 $ 450,000 $ 964,954 $ 1,810,000 $ 166,900 $ 3,391,854 6/30/2016 475,000 942,454 1,890,000 94,500 3,401,954 6/30/2017 695,000 918,704 - - 1,613,704 6/30/2018 730,000 883,954 - - 1,613,954 6/30/2019 765,000 847,454 - - 1,612,454 6/30/2020 800,000 815,706 - - 1,615,706 6/30/2021 840,000 781,706 - - 1,621,706 6/30/2022 880,000 746,006 - - 1,626,006 6/30/2023 925,000 707,506 - - 1,632,506 6/30/2024 970,000 665,881 - - 1,635,881 6/30/2025 1,015,000 622,231 - - 1,637,231 6/30/2026 1,065,000 576,555 - - 1,641,555 6/30/2027 1,120,000 527,300 - - 1,647,300 6/30/2028 1,175,000 475,500 - - 1,650,500 6/30/2029 1,230,000 416,750 - - 1,646,750 6/30/2030 1,290,000 355,250 - - 1,645,250 6/30/2031 1,355,000 290,750 - - 1,645,750 6/30/2032 1,420,000 223,000 - - 1,643,000 6/30/2033 1,485,000 152,000 - - 1,637,000 6/30/2034 1,555,000 77,750 - - 1,632,750 Total $ 20,240,000 $ 11,991,411 $ 3,700,000 $ 261,400 $ 36,192,811 195

GENERAL FUND 196

BUDGET REVIEW Fiscal Year 2014-2015 May 2014 – Budget Review Hearing 197

What You Need to Know • Departments were requested to hold budgets at Original FY 2014 budget levels for materials and supply expenditures (20 Series) and administrative expenditures (30 series) with the following exceptions: • Service contracts • Items deemed necessary • Percentage changes are calculated on FY14 Original Budgets • All Department budgets reflect the following changes in personnel expenses – Vacation sell-back, retirement payouts and education assistance are budgeted in a separate fund expense account in order to reduce the overall amount budgeted for personnel expenses. – Health Insurance rates have increased by approximately .37%. – OPEB rates have increased only for the General Fund Employees (from 10.7% to 11.9%). – The unfunded Pension liability is included in the pension rate and the expense is shown as part of the personnel costs in each of the departments/divisions. – The Non-Bargaining Employees have a 3% raise budgeted. – The Department Heads have a 2% raise with a $1,250 bonus budgeted. – The IUE/DOE Employees have the contractual increases budgeted. 198

GENERAL FUND BUDGET REVIEW Fiscal Year 2014-2015 MAY 2014 – BUDGET REVIEW HEARING 199

Mayor Personnel Costs 55,600 0% Materials & Supplies 300 79% Administrative Expenditures 23,500 11% Overall Operating Expenses 79,400 5% Highlights: Personnel Costs remained the same as prior year. Materials and Supplies decreased due to a $1,100 decrease in furniture and fixtures. (Note – Percentage appears high because this is not a large budget.) Administrative Expenses decreased due to a decrease in training/conf./food/travel, community relations expense and gasoline. 200

City Council Personnel Costs 90,900 0% Materials & Supplies 400 20%  Administrative Expenditures 23,800 45% Overall Operating Expenses 115,100 7% Highlights: Materials and Supplies decreased due to a decrease in computer software. (Note – Percentage appears high because this is not a large budget.) Administrative Expenditures increased for training/conference/food/travel and Community Relations Expense offset by a small decrease in both HRC office expenses and subscriptions and dues. 201

City Manager Personnel Costs 422,100 45% Materials & Supplies 6,100 25% Administrative Expenditures 164,300 4% Overall Operating Expenses 592,500 30% Capital Outlay 32,800 100% Total Expenditures 625,300 37% Highlights: Personnel Costs have increased due to adding a new position of Assistant City Manager to the budget which increases salaries as well as all benefits. Materials and supplies decreased due to a reduction in printing and duplicating. (Note – Percentage appears high because this is not a large budget.) Administrative Expenditures increased due to small decreases in subscriptions and dues and training/conf./food/travel offset by a large increase in legal expenses. Capital Outlay includes a Ford Explorer for the Public Affairs Coordinator. 202

City Clerk Personnel Costs 345,300 13% Materials & Supplies 4,700 30% Administrative Expenditures 33,000 56% Overall Operating Expenses 383,000 15% Highlights: Personnel Costs increased due to the unfunded pension liability percentage is included in the pension cost as well as the increase in OPEB percentage. Materials and supplies expense decreased because there is no computer hardware budgeted this year and the office supplies increased for toner purchases. Administrative expenditures increased due to training/conf/food/travel for the IIMC National convention and election related expenses for municipal election. 203

Customer Services Personnel Costs 925,800 10% Materials & Supplies 31,600 5% Administrative Expenditures 227,900 3% Overall Operating Expenses 1,185,300 7% Highlights: Personnel costs increased due to pension for the unfunded liability percentage included and the increased OPEB percentage. Materials and supplies decreased due a reduction in printing and duplicating and computer hardware offset by small increases in furniture and computer software. Administrative expenses decreased due to a decrease in office equip/repairs & maint. 204

Meter Reading Personnel Costs 238,100 22% Materials & Supplies 12,400 75% Administrative Expenditures 17,100 2% Overall Operating Expenses 267,600 21% Highlights: Personnel costs increased due the pension unfunded liability offset by decreases in bonuses and overtime. Materials and Supplies increased due to a handheld metering device budgeted in the small tools line. (Note – Percentage appears high because this is not a large budget.) Administrative Expenses remained about the same with a small decrease in other equipment repairs and maintenance. 205

Finance Personnel Costs 765,100 7% Materials & Supplies 4,900 26% Administrative Expenditures 177,000 5% Overall Operating Expenses 947,000 4% Highlights: Personnel costs increased due the unfunded pension liability and the increase in OPEB percentage. Materials and supplies are down due to a reduction in printing and duplicating and only one computer budgeted to be replaced. (Note – Percentage appears high because this is not a large budget.) Administrative expenses decreased due to a reduction in contractual services, telephone and office equip/repairs & maint. 206

Central Services (Procurement & Inventory) Personnel Costs 300,400 21% Materials & Supplies 14,600 20% Administrative Expenditures 241,000 4% Overall Operating Expenses 556,000 7% Capital Outlay 0 0% Total Expenditures 556,000 3% Highlights: Personnel Costs increased due to raises budgeted for NB and IUE/DOE personnel as well the increase for unfunded pension liability and OPEB percent increase. Materials and Supplies decreased for program expenses and office supplies offset by a small increase in computer hardware. Administrative expenditures are budgeted to decrease for postage, gas, equipment repair and training/conf./food/travel, offset by increases in contractual services, office equipment repairs and maintenance. Capital Outlay decreased due to no outlay in current year. 207

Fire Personnel Costs 434,200 6% Materials & Supplies 600 77% Administrative Expenditures 281,300 0% Overall Operating Expenses 716,100 3% Capital Outlay 827,300 247% Total Expenditures 1,543,400 66% Highlights: Personnel Costs increased due adding a temporary position, as well as the increase for pension unfunded liability and OPEB percent increases offset by decreases in salary and overtime. Materials and Supplies decreased because there is no budgeted expense in program expenses. (Note – Percentage appears high because this is not a large budget.) Capital Expenses increased for City’s payments for fire apparatus loans and additional loans for SCBA equipment and radios. 208

Human Resources Personnel Costs 309,200 18% Materials & Supplies 38,500 5% Administrative Expenditures 32,200 1% Overall Operating Expenses 379,900 14% Highlights: Personnel costs have increased due to an increase in salary, pension and OPEB rates offset by a decrease in health insurance expense. Materials and Supplies have decreased due to reduction in program expenses, medical supplies and physicals offset by a small increase for computer software. Administrative expenses are down due to reduced telephone, consulting fees and office equip/repairs & maint. offset by increases in advertisement and training. 209

Information Technology Personnel Costs 477,300 24% Materials & Supplies 77,400 23% Administrative Expenditures 174,100 1% Overall Operating Expenses 728,800 10% Capital Outlay 0 0% Total Expenditures 728,800 9% Highlights: Personnel Costs increased for salaries, FICA, unfunded pension liability and OPEB percentage increases. Materials and supplies are decreased for office and data processing supplies as well as a decrease in computer hardware. Administrative Expenditures remained about the same with decreases in telephone, subscriptions and dues and office equip offset by increases in contractual services and training. Capital outlay has no budget this year. 210

Library Personnel Costs 1,142,100 5% Materials & Supplies 74,400 10% Administrative Expenditures 176,600 14% Overall Operating Expenses 1,393,100 5% Highlights: Personnel Costs increased mainly due to the unfunded pension liability and OPEB rate increase offset by decreases in temporary help (removal of 2 positions). Materials & Supplies decreased due to decreases printing and duplicating, program expenses, computer software and hardware, building maintenance supplies offset by small increases in security and safety materials and water/sewer expense. Administrative expenses increased due to increase in contractual services for additional security, elevator maintenance and HVAC maintenance contracts. 211

Parks & Recreation Personnel Costs 437,300 1% Materials & Supplies 58,700 9% Administrative Expenditures 210,400 4% Overall Operating Expenses 706,400 0% Capital Outlay 146,000 54% Total Expenditures 852,400 6% Highlights: Personnel Costs remain about the same with an increases in salaries, pension (unfunded liability) and OPEB offset by decreases in temporary help and health insurance. Materials & Supplies expenditures have decreased due to program expenses, security/safety materials, and city maintenance supplies partially offset by increases in computer software and hardware. Administrative Expenditures increased due to heating and oil/gas, subscriptions and dues, office equipment/repairs & maintenance offset partially by a small decrease in contractual services and training/conf./food/travel. Capital Outlay is for park and playground improvements and Dover Park improvement. 212

Police Personnel Costs 13,666,700 3% Materials & Supplies 344,100 1% Administrative Expenditures 682,800 3% Overall Operating Expenses 14,693,600 3% Capital Outlay 542,500 111% Total Expenditures 15,236,100 4% Highlights: Personnel costs for Civilian personnel increased due to pension unfunded liability and OPEB, but decreased in overtime and health insurance. Personnel costs for Law Enforcement salaries increased 3% but was partially offset by decreases in overtime and pension cost. Extra Duty costs have decreased, however this decrease is related to the use of Extra Duty services and is offset by Extra Duty revenue. Materials and Supplies decreased due to petty cash disbursements, program expenses/supplies, computer software and hardware and water/sewer expenses offset by increases in medical supplies, books and animal care expenses (for a new dog and kennel). Administrative Expenses increased due to increases in insurance, subscriptions and dues, training & conference, contractual services and gasoline offset by decreases in telephone, electricity and office equipment repairs & maintenance. Capital Outlay includes the purchase of 7 vehicles, 2 motorcycles and $329,500 in new police radios. 213

Tax Assessor Personnel Costs 190,100 10% Materials & Supplies 17,600 112% Administrative Expenditures 102,300 502% Overall Operating Expenses 310,000 56% Highlights: Personnel Costs are up due to an increase in salaries, and pension unfunded liability and an OPEB rate increase. Materials and Supplies are increased for printing and duplicating which has been increased significantly due to covering the printing costs at a cheaper rate then the vendor who will be doing the City-wide revaluation budgeted in Administrative Expenses in this same department. Administrative Expenses are increased for training/conf./food/travel and contractual services for the City-wide revaluation. 214

Planning/Inspections & Community Development 215

Planning Personnel Costs 410,200 1% Materials & Supplies 14,200 34% Administrative Expenditures 19,600 15% Overall Operating Expenses 444,000 0% Highlights: Personnel Costs remained about the same with a transfer in from CDBG covering $47,600 of the position’s salary and benefits. The remaining increase is mostly attributed to an increased OPEB rate. Materials & Supplies expenditures decreased in computer hardware purchases and printing and duplicating. Administrative expenses reflect an increase for training/conf./food/travel with a small offsetting decrease in subscriptions and dues. 216

Inspections & Permitting Personnel Costs 428,400 16% Materials & Supplies 2,300 62% Administrative Expenditures 171,400 4% Overall Operating Expenses 602,100 11% Highlights: Personnel Costs increased due to health insurance, pension unfunded liability and an increase in the OPEB rate. Materials & Supplies have decreased due to a decrease in computer hardware. Administrative Expenses have increased mostly due to a $10,000 increase in budgeted demolitions expense. 217

Code Enforcement Personnel Costs 378,600 10% Materials & Supplies 27,200 18% Administrative Expenditures 12,600 38% Overall Operating Expenses 418,400 11% Personnel Costs increased due to the pension unfunded liability and an increased OPEB rate. Materials & Supplies increased due to computer hardware. Administrative Expenditures increased due to contractual services for landlord training is now in the budget. 218

Life Safety Personnel Costs 240,600 16% Materials & Supplies 7,400 68% Administrative Expenditures 256,800 0% Overall Operating Expenses 504,800 8% Highlights: Personnel Costs reflect an increase due to filling a vacancy in-house as well as the increase for unfunded liability and increased OPEB rate. Materials & Supplies are increased due to program expenses, security/safety materials, and computer hardware. (Note – Percentage appears high because this is not a large budget.) Administrative Expenses remain consistent with decrease in telephone an increase in subscriptions and dues and a small increase in contractual services for ambulance services. 219

Community Development/CDBG Personnel Costs 47,000 5% Materials & Supplies 0 0% Administrative Expenditures 0 0% Overall Operating Budget 47,000 5% Capital Outlay 188,000 5% Total Expenditures 235,000 5% Highlights: Personnel Costs increased due to increased program funding by HUD (this is in direct relation to how much is budgeted for programs funded by HUD). Materials & Supplies and Administrative Expenses have moved to the planning departments budget. Capital Outlay has decreased per allocation from HUD and approved by Council on 5/12/14. 220

Economic Development Personnel Costs 196,500 3% Materials & Supplies 1,500 64% Administrative Expenditures 25,600 33% Overall Operating Expenses 223,600 4% Highlights: Personnel Costs increased for salaries, pension and increase in OPEB rate. Materials and Supplies decreased due to no computers are scheduled to be replaced. Administrative Expenses increased due to small increases in advertisement and training/conf./food/travel and the contributions to Kent County Tourism is now $18,500 which is being maintained in this budget. (Note – Percentages appear high because this is not a large budget) 221

GENERAL CONTAINS THE FOLLOWING SUBSECTIONS: – MAYOR – CITY COUNCIL – CITY MANAGER – CITY CLERK – CUSTOMER SERVICES – FINANCE AND PROCUREMENT & INVENTORY – FIRE – HUMAN RESOURCES – INFORMATION TECHNOLOGY – PARKS, RECREATION AND LIBRARY – POLICE – TAX ASSESSOR – PLANNING & INSPECTIONS – PUBLIC WORKS 222

223

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Mayor Fiscal Year 2015 Organization Chart CITIZENS OF DOVER MAYOR POLICE ECONOMIC DEVELOPMENT DEPARTMENT 224

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE MAYOR 110-3200-519 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 45,111 $ 45,173 $ 45,000 $ 45,000 $ 45,000 $ 45,000 0% 10-14 FICA TAXES 3,515 3,485 3,437 3,400 3,400 3,400 0% 10-15 HEALTH INSURANCE 7,474 7,474 6,768 6,800 6,800 6,800 0% 10-16 L I D INSURANCE 337 340 340 300 300 300 0% 10-17 WORKERS COMPENSATION 235 5 236 100 100 100 0% PERSONNEL COSTS 56,672 56,477 55,780 55,600 55,600 55,600 0% 20-21 FURNITURE/FIXTURES - - - 1,100 1,200 - -100% 20-22 OFFICE SUPPLIES 126 - 73 100 200 100 0% 20-23 PRINTING AND DUPLICATING 1,212 184 86 200 200 200 0% 20-38 COMPUTER HARDWARE - 2,377 - - - - 0% MATERIALS & SUPPLIES 1,338 2,561 158 1,400 1,600 300 -79% 30-21 TELEPHONE/FAX 1,261 1,219 1,261 1,300 1,300 1,200 -8% 30-25 ADVERTISEMENT 1,351 150 994 700 700 800 14% 30-27 SUBSCRIPTIONS AND DUES 4,670 1,765 5,449 5,200 5,300 5,200 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 3,568 3,381 5,900 6,000 5,700 4,500 -25% 30-31 CONTRACTUAL SERVICES 5,468 - - - - - 0% 30-35 COMMUNITY RELATIONS EXP 5,047 6,839 5,737 6,500 6,500 5,500 -15% 30-37 OTHER EXPENSES 4,954 5,527 3,938 5,000 5,000 5,000 0% 30-62 GASOLINE 1,280 1,667 1,606 1,500 1,500 1,200 -20% 30-63 AUTO REPAIRS/MAINTENANCE 63 110 170 100 100 100 0% 30-67 RADIO REPAIRS/MAINTENANCE - - 80 - - - 0% ADMINISTRATIVE EXPENDITURES 27,662 20,658 25,135 26,300 26,100 23,500 -11% OPERATING EXPENDITURES 85,672 79,696 81,073 83,300 83,300 79,400 -5% 40-22 AUTOMOBILES - PURCHASE 20,698 - - - - - 0% 40-25 OTHER EQUIP - PURCHASE 31,500 - 33,000 - - - 0% CAPITAL OUTLAY 52,198 - 33,000 - - - 0% TOTAL EXPENDITURES $ 137,870 $ 79,696 $ 114,073 $ 83,300 $ 83,300 $ 79,400 -5% OPERATING BUDGET STATS $ 85,672 $ 79,696 $ 81,073 $ 83,300 $ 83,300 $ 79,400 ACTUAL % OF OPER BUDGET 123% 93% 100% 103% 100% 95% BUDGET % CHANGE 23% -7% 2% 3% 0% -5% REVENUES GENERAL FUND $ 85,672 $ 79,696 $ 81,073 $ 83,300 $ 83,300 $ 79,400 GOV. CAPITAL PROJECT FUND 52,198 - 33,000 - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 1.0 1.0 1.0 1.0 1.0 1.0 225

FY 201ϱ DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ECONOMIC DEVELOPMENT 110-1600-535 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 135,525 $ 135,528 $ 135,056 $ 136,800 $ 136,800 $ 139,400 2% 10-14 FICA TAXES 10,245 10,136 9,916 10,500 10,500 10,700 2% 10-15 HEALTH INSURANCE 22,475 22,472 20,353 20,300 20,300 20,400 0% 10-16 L I D INSURANCE 1,019 1,020 1,020 1,000 1,000 1,000 0% 10-17 WORKERS COMPENSATION 898 18 900 300 300 300 0% 10-19 PENSION 7,528 7,671 8,103 8,200 8,200 8,300 1% 10-20 OPEB - 8,602 11,747 14,600 14,600 16,400 12% PERSONNEL COSTS 177,690 185,447 187,096 191,700 191,700 196,500 3% 20-22 OFFICE SUPPLIES 590 144 386 300 300 300 0% 20-23 PRINTING AND DUPLICATING 1,519 1,130 520 1,000 1,000 1,000 0% 20-24 PHOTOGRAPHIC - - - - - 200 0% 20-33 SMALL TOOLS 129 117 - - - - 0% 20-38 COMPUTER HARDWARE - - 1,290 2,900 2,900 - -100% 20-48 PERSONNEL RELATED SUP - - - - - - 0% MATERIALS & SUPPLIES 2,238 1,391 2,195 4,200 4,200 1,500 -64% 30-21 TELEPHONE/FAX 3,225 3,257 3,338 2,400 2,400 2,400 0% 30-25 ADVERTISEMENT - 1,125 1,250 1,200 1,200 1,300 8% 30-27 SUBSCRIPTIONS AND DUES - - - - - - 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 292 112 260 600 600 800 33% 30-31 CONTRACTUAL SERVICES 10,393 10,437 10,368 - - - 0% 30-62 GASOLINE 17 35 61 100 100 100 0% 30-63 AUTO REPAIRS/MAINTENANCE - - - - - - 0% 30-67 RADIO REPAIRS/MAINTENANCE - - - - - - 0% 30-91 ECONOMIC DEVELOPMENT 26,000 15,000 15,379 15,000 15,000 21,000 40% ADMINISTRATIVE EXPENDITURES 39,927 29,966 30,656 19,300 19,300 25,600 33% OPERATING EXPENDITURES 219,855 216,804 219,947 215,200 215,200 223,600 4% TOTAL EXPENDITURES $ 219,855 $ 216,804 $ 219,947 $ 215,200 $ 215,200 $ 223,600 4% OPERATING BUDGET STATS $ 219,855 $ 216,804 $ 219,947 $ 215,200 $ 215,200 $ 223,600 ACTUAL % OF OPER BUDGET 100.00% 100% 100% 100% 100% 100% BUDGET % CHANGE -10% -1% 1% -2% 0% 4% REVENUES GENERAL FUND $ 219,855 $ 216,804 $ 219,947 $ 215,200 $ 215,200 $ 223,600 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 226

227

FY 2015 DRAFT OPERATING BUDGET – DOVER, DELAWARE City Council Fiscal Year 2015 Organization Chart CITIZENS OF DOVER MAYOR AND COUNCIL AT-LARGE/COUNCIL PRESIDENT TIMOTHY A. SLAVIN 1ST DISTRICT 2ND DISTRICT COUNCILMAN COUNCILMAN WILLIAM F. HARE JAMES L. HUTCHISON, SR. COUNCILMAN COUNCILWOMAN ADAM M. PERZA BEVERLY C. WILLIAMS 3RD DISTRICT 4TH DISTRICT COUNCILMAN COUNCILMAN DAVID L. BONAR DAVID L. ANDERSON COUNCILMAN COUNCILMAN SEAN M. LYNN WALLACE R. DIXON 228

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY COUNCIL 110-1200-512 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-13 TEMPORARY HELP $ 77,088 $ 73,443 $ 73,774 $ 84,300 $ 84,300 $ 84,300 0% 10-14 FICA TAXES 5,886 5,618 5,628 6,400 6,400 6,400 0% 10-17 WORKERS COMPENSATION 406 16 382 200 200 200 0% PERSONNEL COSTS 83,380 79,077 79,785 90,900 90,900 90,900 0% 20-22 OFFICE SUPPLIES 36 68 339 100 100 100 0% 20-23 PRINTING AND DUPLICATING 1,431 44 260 300 300 300 0% 20-24 PHOTOGRAPHIC - 17 - - - - 0% 20-37 COMPUTER SOFTWARE - 83 - 100 100 - -100% 20-38 COMPUTER HARDWARE 7,569 6,000 - - - - 0% MATERIALS & SUPPLIES 9,036 6,212 599 500 500 400 -20% 30-21 TELEPHONE/FAX 234 204 169 200 200 200 0% 30-27 SUBSCRIPTIONS AND DUES 10,989 11,032 11,098 11,200 11,200 11,100 -1% 30-28 TRAINING/CONF/FOOD/TRAVEL 8,644 7,977 5,037 2,000 3,000 8,500 325% 30-35 COMMUNITY RELATIONS EXP 1,997 1,475 4,393 2,000 1,000 4,000 100% 30-37 OTHER EXPENSES 235 43 - - - - 0% 30-92 HRC-OFFICE SUPPLIES 863 387 625 1,000 1,000 - -100% ADMINISTRATIVE EXPENDITURES 22,962 21,118 21,323 16,400 16,400 23,800 45% OPERATING EXPENDITURES 115,378 106,407 101,707 107,800 107,800 115,100 7% TOTAL EXPENDITURES $ 115,378 $ 106,407 $ 101,707 $ 107,800 $ 107,800 $ 115,100 7% OPERATING BUDGET STATS $ 115,378 $ 106,407 $ 101,707 $ 107,800 $ 107,800 $ 115,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 2% -8% -4% 6% 0% 7% REVENUES GENERAL FUND $ 115,378 $ 106,407 $ 101,707 $ 107,800 $ 107,800 $ 115,100 PERSONNEL BUDGETED FULL-TIME POSITIONS - - - - - - PP/TEMP/COUNCIL 17.0 17.0 17.0 17.0 17.0 17.0 229

230

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE City Manager Fiscal Year 2015 Organization Chart CITY COUNCIL CITY MANAGER* 1 Public Affairs & Emergency Administrative Assistant Management Coordinator 1 1 CUSTOMER SERVICE HUMAN RESOURCES INFORMATION TECHNOLOGY LIBRARY PUBLIC WORKS ELECTRIC * Appointed by Council 231

FY 2014 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY MANAGER 110-2100-515 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 348,336 $ 340,606 $ 214,206 $ 207,000 $ 210,300 $ 301,600 46% 10-12 OVERTIME - - 1,737 1,500 1,500 2,000 33% 10-14 FICA TAXES 25,230 23,173 15,291 15,900 15,900 23,300 47% 10-15 HEALTH INSURANCE 40,738 37,387 28,853 31,000 31,000 39,800 28% 10-16 L I D INSURANCE 2,200 1,843 1,331 1,400 1,400 1,900 36% 10-17 WORKERS COMPENSATION 1,817 25 1,131 400 400 600 50% 10-19 PENSION 19,028 15,628 12,067 12,400 12,400 17,700 43% 10-20 OPEB - 17,693 17,509 22,100 22,100 35,200 59% PERSONNEL COSTS 437,349 436,355 292,123 291,700 295,000 422,100 45% 20-22 OFFICE SUPPLIES 886 708 716 700 700 700 0% 20-23 PRINTING AND DUPLICATING 18,228 9,236 2,664 5,600 3,600 3,600 -36% 20-26 PROGRAM EXPENSES/SUPPLIES 4,024 1,800 2,236 1,800 1,800 1,800 0% 20-31 BOOKS 23 25 - - - - 0% 20-37 COMPUTER SOFTWARE 48 166 - - - - 0% 20-38 COMPUTER HARDWARE - 1,632 1,893 - 1,400 - 0% MATERIALS & SUPPLIES 23,209 13,567 7,509 8,100 7,500 6,100 -25% 30-21 TELEPHONE/FAX 1,520 952 597 700 700 600 -14% 30-27 SUBSCRIPTIONS AND DUES 2,093 2,091 1,571 3,400 3,400 3,300 -3% 30-28 TRAINING/CONF/FOOD/TRAVEL 2,737 499 622 2,600 2,600 2,200 -15% 30-31 CONTRACTUAL SERVICES 550 - - - - - 0% 30-32 LEGAL EXPENSES 105,046 185,956 190,619 150,000 150,000 158,000 5% 30-35 COMMUNITY RELATIONS EXP 473 275 4,218 200 700 200 0% 30-61 OFF EQUIP/REPAIRS & MAINT 612 558 - 600 100 - -100% 30-62 GASOLINE 848 115 22 - - - 0% ADMINISTRATIVE EXPENDITURES 113,879 190,446 197,649 157,500 157,500 164,300 4% OPERATING EXPENDITURES 574,437 640,368 497,281 457,300 460,000 592,500 30% 40-22 AUTOMOBILES - PURCHASE - - - - - 32,800 0% CAPITAL OUTLAY - - - - - 32,800 0% TOTAL EXPENDITURES $ 574,437 $ 640,368 $ 497,281 $ 457,300 $ 460,000 $ 625,300 37% OPERATING BUDGET STATS $ 574,437 $ 640,368 $ 497,281 $ 457,300 $ 460,000 $ 592,500 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % OF CHANGE 4% 11% -22% -29% 1% 29% REVENUES GENERAL FUND $ 574,437 $ 640,368 $ 497,281 $ 457,300 $ 460,000 $ 592,500 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 3.0 3.0 3.0 4.0 232

233

FY 2015 DRAFT OPERATING BUDGET – DOVER, DELAWARE City Clerk Fiscal Year 2015 Organization Chart CITY COUNCIL CITY CLERK City Clerk, Director of Council Affairs and Constituent Services/Assistant Treasurer* 1 Assistant City Clerk, Deputy Director of Council Affairs & Constituent Services/Assistant Treasurer* 1 Assistant to the Director of Council Affairs & Constituent Services 1 Administrative Assistant 1 * Appointed by Council 234

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY CLERK 110-1100-511 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 175,333 $ 155,762 $ 204,935 $ 214,200 $ 217,600 $ 221,000 3% 10-12 OVERTIME - 73 - - - - 0% 10-14 FICA TAXES 12,908 11,529 15,125 16,300 16,300 16,900 4% 10-15 HEALTH INSURANCE 38,917 35,543 37,907 43,400 43,400 36,500 -16% 10-16 L I D INSURANCE 1,194 1,101 1,423 1,500 1,500 1,500 0% 10-17 WORKERS COMPENSATION 915 18 1,078 400 400 500 25% 10-18 EDUCATIONAL ASSISTANCE 179 - - - - - 0% 10-19 PENSION 6,210 5,608 7,866 7,900 41,800 42,800 442% 10-20 OPEB - 9,490 17,624 22,900 22,900 26,100 14% PERSONNEL COSTS 235,656 219,124 285,958 306,600 343,900 345,300 13% 20-22 OFFICE SUPPLIES 2,178 930 1,374 100 100 1,400 1300% 20-23 PRINTING AND DUPLICATING 4,892 4,222 2,675 2,500 2,500 3,000 20% 20-37 COMPUTER SOFTWARE 211 - 445 800 800 300 -63% 20-38 COMPUTER HARDWARE 996 3,647 - 3,300 3,300 - -100% MATERIALS & SUPPLIES 8,277 8,799 4,494 6,700 6,700 4,700 -30% 30-21 TELEPHONE/FAX 569 509 423 600 600 500 -17% 30-25 ADVERTISEMENT 774 773 1,036 1,000 1,000 1,000 0% 30-27 SUBSCRIPTIONS AND DUES 711 666 676 800 800 800 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,051 880 6,245 600 600 6,200 933% 30-31 CONTRACTUAL SERVICES 13,710 15,448 13,024 17,000 17,000 15,500 -9% 30-34 ELECTION RELATED EXPENSES 7,338 5,093 3,611 1,000 1,000 9,000 800% 30-61 OFF EQUIP/REPAIRS & MAINT 263 - 45 100 100 - -100% ADMINISTRATIVE EXPENDITURES 24,416 23,369 25,059 21,100 21,100 33,000 56% OPERATING EXPENDITURES 268,349 251,291 315,512 334,400 371,700 383,000 15% TOTAL EXPENDITURES $ 268,349 $ 251,291 $ 315,512 $ 334,400 $ 371,700 $ 383,000 15% OPERATING BUDGET STATS $ 278,868 $ 296,393 $ 315,512 $ 334,400 $ 371,700 $ 383,000 ACTUAL % OF OPER BUDGET 96% 85% 100% 100% 100% 100% BUDGET % CHANGE -4% 6% 6% 6% 11% 3% REVENUES GENERAL FUND $ 268,349 $ 251,292 $ 315,512 $ 334,400 $ 371,700 $ 383,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 4.0 235

236

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Customer Service Fiscal Year 2015 Organization Chart CITY MANAGER CUSTOMER SERVICE Customer Service Manager 1 Office Assistant 1 CUSTOMER SERVICES/ BILLING COLLECTIONS Account Clerk III Customer Services Supervisor 1 1 Account Clerk II Customer Service Clerk II 1 7 CASHIERS METER READING Account Clerk III Field Service Representative III 1 1 Account Clerk I Field Service Representative II 1 2 237

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CUSTOMER SERVICES 110-2900-529 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 564,721 $ 536,486 $ 523,885 $ 574,100 $ 578,400 $ 555,300 -3% 10-13 TEMPORARY HELP - 11,671 - - - 14,600 0% 10-14 FICA TAXES 42,487 41,426 39,189 43,900 43,900 43,600 -1% 10-15 HEALTH INSURANCE 133,955 115,353 109,714 129,100 129,100 108,900 -16% 10-16 L I D INSURANCE 3,465 3,362 3,166 3,500 3,500 3,300 -6% 10-17 WORKERS COMPENSATION 2,949 55 2,744 1,200 1,200 1,200 0% 10-18 EDUCATIONAL ASSISTANCE 2,052 1,882 - - - - 0% 10-19 PENSION 25,865 26,331 25,434 28,500 147,000 133,000 367% 10-20 OPEB - 34,536 44,565 60,300 60,300 65,900 9% PERSONNEL COSTS 775,494 771,102 748,697 840,600 963,400 925,800 10% 20-21 FURNITURE/FIXTURES - 55 - - - 400 0% 20-22 OFFICE SUPPLIES 16,804 13,239 13,357 13,000 13,000 13,000 0% 20-23 PRINTING AND DUPLICATING 23,693 18,724 16,607 17,000 17,000 15,000 -12% 20-37 COMPUTER SOFTWARE 300 0% 20-38 COMPUTER HARDWARE 4,461 5,450 3,349 3,400 3,400 2,900 -15% 20-46 CITY BLDG MAINT SUPPLIES - - - - - 0% MATERIALS & SUPPLIES 44,958 37,468 33,312 33,400 33,400 31,600 -5% 30-21 TELEPHONE/FAX 3,333 3,125 3,998 3,400 3,400 4,100 21% 30-25 ADVERTISEMENT 378 537 - 400 400 - -100% 30-31 CONTRACTUAL SERVICES 7,536 77,533 63,060 211,600 211,600 211,600 0% 30-61 OFF EQUIP/REPAIRS & MAINT 20,247 10,530 11,589 20,000 20,000 12,200 -39% ADMINISTRATIVE EXPENDITURES 31,494 91,725 78,647 235,400 235,400 227,900 -3% OPERATING EXPENDITURES 851,946 900,295 860,657 1,109,400 1,232,200 1,185,300 7% TOTAL EXPENDITURES $ 851,946 $ 900,295 $ 860,657 $ 1,109,400 $ 1,232,200 $ 1,185,300 7% OPERATING BUDGET STATS $ 851,946 $ 900,295 $ 860,657 $ 1,109,400 $ 1,232,200 $ 1,185,300 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -5% 6% -4% 29% 11% -4% REVENUES GENERAL FUND $ 851,946 $ 900,295 $ 860,657 $ 1,109,400 $ 1,232,200 $ 1,185,300 PERSONNEL BUDGETED FULL-TIME POSITIONS 15.0 14.0 14.0 14.0 14.0 14.0 BUDGETED PART-TIME POSITIONS - - - - 1.0 1.0 238

239

Finance Fiscal Year 2015 Organization Chart CITY COUNCIL Controller/Treasurer* 1 FINANCE PROCUREMENT/INVENTORY Assistant Controller/Treasurer Contract & Procurement Manager 1 1 Payroll Specialist Storekeeper/Buyer II 1 2 Account Clerk II Mail Clerk 1 1 Financial Reporting & Accounting Manager 1 Accountant II 2 Administrative Assistant 1 * Appointed by Council 240

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FINANCE 110-2300-517 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 450,787 $ 453,872 $ 481,755 $ 494,900 $ 477,100 $ 493,700 0% 10-12 OVERTIME 3,179 188 - - - 0% 10-13 TEMPORARY HELP 29,881 - - - - - 0% 10-14 FICA TAXES 34,596 32,982 34,623 37,700 37,700 37,700 0% 10-15 HEALTH INSURANCE 79,103 70,371 80,092 97,100 97,100 97,400 0% 10-16 L I D INSURANCE 2,607 2,638 2,904 3,000 3,000 3,000 0% 10-17 WORKERS COMPENSATION 2,450 46 2,523 1,000 1,000 1,000 0% 10-19 PENSION 21,697 21,600 23,832 27,300 91,600 73,700 170% 10-20 OPEB - 28,096 41,576 52,800 52,800 58,600 11% PERSONNEL COSTS 624,300 609,793 667,304 713,800 760,300 765,100 7% 20-21 FURNITURE/FIXTURES - - - - 500 - 0% 20-22 OFFICE SUPPLIES 1,239 386 720 700 700 700 0% 20-23 PRINTING AND DUPLICATING 6,612 3,070 3,342 3,500 3,000 3,000 -14% 20-38 COMPUTER HARDWARE 1,370 - 4,591 2,400 8,500 1,200 -50% MATERIALS & SUPPLIES 9,221 3,456 8,653 6,600 12,700 4,900 -26% 30-21 TELEPHONE/FAX 1,579 1,171 1,261 1,400 1,400 1,300 -7% 30-22 POSTAGE 57 56 - - - - 0% 30-25 ADVERTISEMENT 257 200 203 300 300 200 -33% 30-27 SUBSCRIPTIONS AND DUES 1,524 1,212 1,407 1,400 1,400 1,400 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 4,990 250 7,820 5,500 5,500 5,500 0% 30-31 CONTRACTUAL SERVICES 152,649 171,068 163,134 167,500 194,500 165,900 -1% 30-37 OTHER EXPENSES 271 - 222 300 300 200 -33% 30-61 OFF EQUIP/REPAIRS & MAINT 3,432 4,972 4,305 9,700 3,600 2,500 -74% ADMINISTRATIVE EXPENDITURES 164,759 178,929 178,353 186,100 207,000 177,000 -5% OPERATING EXPENDITURES 798,280 792,178 854,310 906,500 980,000 947,000 4% TOTAL EXPENDITURES $ 798,280 $ 792,178 $ 854,310 $ 906,500 $ 980,000 $ 947,000 4% OPERATING BUDGET STATS $ 798,280 $ 792,178 $ 854,310 $ 906,500 $ 980,000 $ 947,000 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 2% -1% 8% 6% 8% -3% REVENUES GENERAL FUND $ 798,280 $ 792,178 $ 854,310 $ 906,500 $ 980,000 $ 947,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 8.0 8.0 8.0 8.0 8.0 8.0 PP/TEMP - 1.0 - - - - 241

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PROCUREMENT & INVENTORY 110-2700-571 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 252,336 $ 250,820 $ 185,353 $ 182,300 $ 182,300 $ 187,400 3% 10-12 OVERTIME 322 788 1,749 - - 1,600 0% 10-13 TEMPORARY HELP - - - - - 0% 10-14 FICA TAXES 19,199 18,957 14,616 14,000 14,000 14,500 4% 10-15 HEALTH INSURANCE 45,449 43,167 20,464 19,200 19,200 19,200 0% 10-16 L I D INSURANCE 1,491 1,479 1,054 1,100 1,100 1,100 0% 10-17 WORKERS COMPENSATION 6,214 83 5,281 3,900 3,900 4,000 3% 10-18 EDUCATIONAL ASSISTANCE - - - 4,000 0% 10-19 PENSION 12,202 12,315 9,439 9,200 51,000 50,800 452% 10-20 OPEB - 14,369 15,253 19,100 19,100 21,800 14% PERSONNEL COSTS 337,213 341,978 253,208 248,800 294,600 300,400 21% 20-21 FURNITURE/FIXTURES - 321 - - - - 0% 20-22 OFFICE SUPPLIES 1,489 1,261 1,634 1,500 1,500 800 -47% 20-23 PRINTING AND DUPLICATING 3,799 3,844 4,116 3,800 3,800 3,800 0% 20-25 CUSTODIAL 944 871 951 1,000 1,000 1,000 0% 20-26 PROGRAM EXPENSES/SUPPLIES 1,636 2,050 584 6,000 2,000 1,500 -75% 20-29 UNIFORMS/UNIFORM ALLOW 938 834 828 900 900 900 0% 20-32 SECURITY/SAFETY MATERIALS 633 584 384 500 500 500 0% 20-37 COMPUTER SOFTWARE - 55 - 100 100 200 100% 20-38 COMPUTER HARDWARE - 1,131 2,370 - - 1,400 0% 20-46 CITY BLDG MAINT SUPPLIES 2,638 2,802 3,482 2,500 2,500 2,500 0% 20-58 WATER/SEWER 4,006 6,066 4,753 2,000 2,000 2,000 0% MATERIALS & SUPPLIES 16,083 19,819 19,102 18,300 14,300 14,600 -20% 30-21 TELEPHONE/FAX 1,950 1,777 1,439 1,900 1,900 1,900 0% 30-22 POSTAGE 164,967 134,436 143,685 140,000 140,000 130,000 -7% 30-23 ELECTRICITY 88,384 69,741 71,795 68,000 68,000 68,000 0% 30-24 HEATING OIL/GAS 268 - 216 300 300 300 0% 30-25 ADVERTISEMENT 2,790 1,787 1,379 2,000 2,000 2,000 0% 30-27 SUBSCRIPTIONS AND DUES 821 520 520 600 600 600 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 15 298 1,248 1,300 1,300 - -100% 30-31 CONTRACTUAL SERVICES 5,900 17,472 16,288 18,800 18,800 19,400 3% 30-43 ENVIRONMENTAL EXPENSES 1,574 3,733 3,574 3,000 3,000 3,500 17% 30-61 OFF EQUIP/REPAIRS & MAINT 9,085 9,490 8,573 9,000 9,000 10,600 18% 30-62 GASOLINE 2,964 2,672 2,249 3,000 3,000 2,500 -17% 30-66 OTHER EQUIP REPAIRS/MAINT 7,445 4,245 1,452 2,400 2,400 2,000 -17% 30-67 RADIO REPAIRS/MAINTENANCE 326 546 1,508 200 200 200 0% ADMINISTRATIVE EXPENDITURES 286,489 246,717 253,925 250,500 250,500 241,000 -4% OPERATING EXPENDITURES 639,785 608,514 526,235 517,600 559,400 556,000 7% 40-25 OTHER EQUIP - PURCHASE - - - 55,000 55,000 - -100% CAPITAL OUTLAY - - - 55,000 55,000 - -100% TOTAL EXPENDITURES $ 639,785 $ 608,514 $ 526,235 $ 572,600 $ 614,400 $ 556,000 -3% OPERATING BUDGET STATS $ 639,785 $ 608,514 $ 526,235 $ 517,600 $ 559,400 $ 556,000 ACTUAL % OF OPER BUDGET 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% BUDGET % CHANGE -18% -5% -14% -2% 8% -1% REVENUES GENERAL FUND $ 639,785 $ 608,514 $ 526,235 $ 517,600 $ 559,400 $ 556,000 GOV. CAPITAL PROJECT FUND - - - 55,000 55,000 - PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 4.0 4.0 4.0 4.0 242

243

FY 2015 DRAFT OPERATING BUDGET- DOVER, DELAWARE Dover Fire Department Fiscal Year 2015 Organizational Chart CITY COUNCIL DOVER FIRE DEPARTMENT Fire Chief Deputy Fire Chief Fire Chief’s Assistant 1 (Volunteer) 1 Assistant Fire Chief Fire Dispatcher 4 (Volunteer) 5 F/T & 1 P/T Captain 2 (Volunteer) 244

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FIRE DEPARTMENT 110-1400-514 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 244,801 $ 225,740 $ 215,682 $ 240,600 $ 240,600 $ 235,700 -2% 10-12 OVERTIME 42,260 55,292 59,659 48,800 48,800 32,000 -34% 10-13 TEMPORARY HELP 3,709 4,910 2,427 12,800 12,800 25,600 100% 10-14 FICA TAXES 22,124 21,689 20,868 23,200 23,200 22,400 -3% 10-15 HEALTH INSURANCE 43,589 42,001 41,370 47,200 47,200 43,800 -7% 10-16 L I D INSURANCE 1,395 1,294 1,229 1,400 1,400 1,400 0% 10-17 WORKERS COMPENSATION 1,518 33 1,461 600 600 600 0% 10-18 EDUCATIONAL ASSISTANCE - 46 - - - - 0% 10-19 PENSION 12,753 13,822 11,802 9,000 58,500 45,400 404% 10-20 OPEB - 14,314 18,217 24,600 24,600 27,300 11% PERSONNEL COSTS 372,149 379,141 372,717 408,200 457,700 434,200 6% 20-26 PROGRAM EXPENSES/SUPPLIES - - - 2,000 2,000 - -100% 20-32 SECURITY/SAFETY MATERIALS 595 490 625 600 600 600 0% MATERIALS & SUPPLIES 595 490 625 2,600 2,600 600 -77% 30-31 CONTRACTUAL SERVICES 281,292 281,292 281,300 281,300 281,300 281,300 0% ADMINISTRATIVE EXPENDITURES 281,292 281,292 281,300 281,300 281,300 281,300 0% OPERATING EXPENDITURES 654,036 660,923 654,642 692,100 741,600 716,100 3% 40-25 OTHER EQUIP - PURCHASE - 40,900 - - - 588,800 0% 40-31 CONSTRUCTION - PURCHASE 223,400 217,556 238,515 238,500 238,500 238,500 0% CAPITAL OUTLAY 223,400 258,456 238,515 238,500 238,500 827,300 247% TOTAL EXPENDITURES $ 877,436 $ 919,379 $ 893,156 $ 930,600 $ 980,100 $ 1,543,400 66% OPERATING BUDGET STATS $ 654,036 $ 660,923 $ 654,642 $ 692,100 $ 741,600 $ 716,100 ACTUAL % OF OPER BUDGET 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% BUDGET % CHANGE -9% 1% -1% 6% 7% -3% REVENUES GENERAL FUND $ 654,036 $ 660,923 $ 654,642 $ 692,100 $ 741,600 $ 716,100 GOV. CAPITAL PROJECT FUND 223,400 258,456 238,515 238,500 238,500 827,300 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 6.0 PP/TEMP - 1.0 1.0 1.0 1.0 2.0 245

246

FY 2015 DRAFT OPERATING BUDGET – DOVER, DELAWARE Human Resources Fiscal Year 2015 Organization Chart CITY MANAGER HUMAN RESOURCES Human Resources Director 1 Human Resources Coordinator Administrative Assistant 1 1 247

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE HUMAN RESOURCES 110-3100-518 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 185,256 $ 141,547 $ 160,713 $ 174,600 $ 179,600 $ 180,200 3% 10-14 FICA TAXES 13,489 10,313 11,663 13,300 13,300 13,800 4% 10-15 HEALTH INSURANCE 34,393 23,251 29,829 44,400 44,400 33,800 -24% 10-16 L I D INSURANCE 1,232 687 1,070 1,200 1,200 1,200 0% 10-17 WORKERS COMPENSATION 972 14 841 400 400 400 0% 10-18 EDUCATIONAL ASSISTANCE - - 2,045 - 3,600 - 0% 10-19 PENSION 7,387 5,457 6,660 8,600 58,800 58,500 580% 10-20 OPEB - 7,887 13,801 18,700 18,700 21,300 14% PERSONNEL COSTS 242,729 189,156 226,622 261,200 320,000 309,200 18% 20-22 OFFICE SUPPLIES 799 496 645 800 800 800 0% 20-23 PRINTING AND DUPLICATING 4,342 2,916 3,098 3,000 3,000 3,000 0% 20-26 PROGRAM EXPENSES/SUPPLIES 838 350 548 900 900 500 -44% 20-28 MEDICAL SUP & PHYSICALS 17,903 18,533 12,723 20,000 20,000 18,000 -10% 20-32 SECURITY/SAFETY MATERIALS 10,016 5,580 504 500 500 500 0% 20-37 COMPUTER SOFTWARE - - - - - 300 0% 20-38 COMPUTER HARDWARE 2,252 - 1,601 1,400 1,400 1,400 0% 20-48 PERSONNEL RELATED SUP 12,897 13,185 8,626 14,000 14,000 14,000 0% MATERIALS & SUPPLIES 49,047 41,060 27,745 40,600 40,600 38,500 -5% 30-21 TELEPHONE/FAX 463 408 388 600 600 500 -17% 30-25 ADVERTISEMENT 5,917 2,126 4,746 4,500 4,500 6,000 33% 30-27 SUBSCRIPTIONS AND DUES 1,071 355 415 800 800 900 13% 30-28 TRAINING/CONF/FOOD/TRAVEL 581 882 1,450 2,000 2,000 3,300 65% 30-29 CONSULTING FEES - 3,831 3,478 2,000 2,000 - -100% 30-31 CONTRACTUAL SERVICES 1,200 1,200 1,100 1,100 1,100 1,000 -9% 30-39 IN-HOUSE TRAINING 670 - 373 500 500 500 0% 30-41 UNEMPLOYMENT COMP EXPENSE 29,549 25,130 27,804 20,000 20,000 20,000 0% 30-61 OFF EQUIP/REPAIRS & MAINT - - 1,024 1,000 1,000 - -100% ADMINISTRATIVE EXPENDITURES 39,451 33,932 40,778 32,500 32,500 32,200 -1% OPERATING EXPENDITURES 331,227 264,148 295,146 334,300 393,100 379,900 14% TOTAL EXPENDITURES $ 331,227 $ 264,148 $ 295,146 $ 334,300 $ 393,100 $ 379,900 14% OPERATING BUDGET STATS $ 331,227 $ 264,148 $ 295,146 $ 334,300 $ 393,100 $ 379,900 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -27% -20% 12% 13% 18% -3% REVENUES GENERAL FUND $ 331,227 $ 264,148 $ 295,146 $ 334,300 $ 393,100 $ 379,900 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 248

249

FY 2015 ANNUAL OPERTING BUDGET – DOVER, DELAWARE Information Technology Fiscal Year 2015 Organization Chart CITY MANAGER INFORMATION TECHNOLOGY Information Technology Director 1 AS400 System Administrator 1 LAN Analyst 1 Senior Programmer Analyst 1 Administrative Assistant 1 250

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE INFORMATION TECHNOLOGY 110-2200-516 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 295,926 $ 298,367 $ 252,748 $ 277,200 $ 282,200 $ 280,200 1% 10-14 FICA TAXES 22,337 22,274 18,829 21,200 21,200 21,500 1% 10-15 HEALTH INSURANCE 55,398 52,024 36,043 39,600 39,600 39,700 0% 10-16 L I D INSURANCE 2,124 2,011 1,722 1,900 1,900 2,000 5% 10-17 WORKERS COMPENSATION 1,516 83 1,322 600 600 600 0% 10-18 EDUCATIONAL ASSISTANCE - - - - - - 0% 10-19 PENSION 13,408 13,511 12,231 13,400 102,400 100,100 647% 10-20 OPEB - 17,792 21,602 29,700 29,700 33,200 12% PERSONNEL COSTS 390,709 406,062 344,497 383,600 477,600 477,300 24% 20-21 FURNITURE/FIXTURES 238 176 - - - - 0% 20-22 OFFICE SUPPLIES 1,081 205 1,075 1,300 1,300 1,100 -15% 20-31 BOOKS - - - - - - 0% 20-34 DATA PROCESSING SUPPLIES 954 1,186 1,141 1,400 1,000 1,000 -29% 20-37 COMPUTER SOFTWARE 64,405 67,502 66,654 67,100 67,100 67,100 0% 20-38 COMPUTER HARDWARE 22,238 21,244 25,936 30,400 19,000 8,200 -73% MATERIALS & SUPPLIES 88,678 90,137 94,806 100,200 88,400 77,400 -23% 30-21 TELEPHONE/FAX 4,066 2,887 3,252 3,700 2,200 2,200 -41% 30-27 SUBSCRIPTIONS AND DUES 195 195 195 700 700 200 -71% 30-28 TRAINING/CONF/FOOD/TRAVEL - 318 847 1,700 500 1,700 0% 30-31 CONTRACTUAL SERVICES 29,723 81,697 35,261 35,500 35,500 35,900 1% 30-39 IN-HOUSE TRAINING 9,839 8,599 6,050 6,000 6,000 6,200 3% 30-61 OFF EQUIP/REPAIRS & MAINT 150,775 126,956 126,340 129,000 129,000 127,800 -1% 30-62 GASOLINE 92 115 53 100 100 100 0% ADMINISTRATIVE EXPENDITURES 194,690 220,767 171,998 176,700 174,000 174,100 -1% OPERATING EXPENSES 674,077 716,966 611,301 660,500 740,000 728,800 10% 40-25 OTHER EQUIP - PURCHASE 6,680 - - - - 0% 40-28 COMPUTER HARDWARE/CAPITAL - 14,330 102,589 7,000 7,000 - -100% CAPITAL OUTLAY 6,680 14,330 102,589 7,000 7,000 - -100% TOTAL EXPENDITURES $ 680,757 $ 731,296 $ 713,890 $ 667,500 $ 747,000 $ 728,800 9% OPERATING BUDGET STATS $ 674,077 $ 716,966 $ 611,301 $ 660,500 $ 740,000 $ 728,800 ACTUAL % OF OPER BUDGET 100% 100% 100% BUDGET % CHANGE -24% - -15% -4% 12% -2% REVENUES GENERAL FUND $ 674,077 $ 716,966 $ 611,301 $ 660,500 $ 740,000 $ 728,800 GOV. CAPITAL PROJECT FUND 6,680 14,330 87,589 (8,000) 7,000 - DEMA GRANT - - 15,000 15,000 - - PERSONNEL BUDGETED FULL-TIME POSITIONS 7.0 5.0 5.0 5.0 5.0 5.0 251

252

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Parks and Recreation Fiscal Year 2015 Organization Chart PLANNING & COMMUNITY ENHANCEMENT SERVICES Planning & Community Enhancement Services Director PARKS & RECREATION Administrative Assistant 1 Recreation Specialist 1 Sports Coordinator 1 Recreation Center Coordinator 1 Office Assistant 1 Building Supervisor 2 P/P (1 Vacant) Service Center Clerk 2 P/P 253

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE RECREATION 110-1500-525 2014-2015 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % Subs Abuse ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE PROPOSED 10-11 SALARIES $ 345,615 $ 408,874 $ 208,858 $ 211,600 $ 216,000 $ 212,400 0% $ - 10-12 OVERTIME - - 342 - - - 0% - 10-13 TEMPORARY HELP 20,222 18,127 80,103 116,300 116,300 105,900 -9% 49,900 10-14 FICA TAXES 27,309 31,887 21,390 25,100 25,100 24,100 -4% 4,000 10-15 HEALTH INSURANCE 60,964 62,832 49,912 51,200 51,200 40,600 -21% - 10-16 L I D INSURANCE 2,061 2,068 1,592 1,600 1,600 1,500 -6% - 10-17 WORKERS COMPENSATION 2,287 48 1,971 700 700 700 0% 100 10-19 PENSION 15,479 15,464 12,008 12,100 27,200 26,800 121% - 10-20 OPEB - 18,711 18,175 22,500 22,500 25,300 12% - PERSONNEL COSTS 473,937 558,011 394,350 441,100 460,600 437,300 -1% 54,000 20-22 OFFICE SUPPLIES 2,864 1,977 2,430 2,500 2,500 2,000 -20% - 20-23 PRINTING AND DUPLICATING 1,884 2,189 2,033 2,300 2,300 2,300 0% - 20-26 PROGRAM EXPENSES/SUPPLIES 36,185 32,942 40,539 48,500 43,900 44,000 -9% 55,600 20-28 MEDICAL SUP & PHYSICALS 246 - 15 - - - 0% - 20-29 UNIFORMS/UNIFORM ALLOW - 65 - - - - 0% - 20-32 SECURITY/SAFETY MATERIALS 1,288 1,368 1,427 1,300 1,300 500 -62% - 20-37 COMPUTER SOFTWARE 2,100 2,258 2,175 2,300 5,600 2,700 17% - 20-38 COMPUTER HARDWARE 2,739 1,416 3,176 1,200 1,200 3,200 167% - 20-46 CITY BLDG MAINT SUPPLIES 7,969 6,229 5,326 5,500 3,000 3,000 -45% - 20-58 WATER/SEWER 1,003 976 819 1,000 1,000 1,000 0% - MATERIALS & SUPPLIES 56,278 49,420 57,941 64,600 60,800 58,700 -9% 55,600 30-21 TELEPHONE/FAX 2,608 2,636 2,040 2,200 2,200 2,200 0% - 30-23 ELECTRICITY 76,520 72,716 66,921 78,000 66,000 78,000 0% - 30-24 HEATING OIL/GAS 5,568 3,943 5,827 4,000 12,000 12,000 200% - 30-27 SUBSCRIPTIONS AND DUES 340 185 165 300 300 2,200 633% - 30-28 TRAINING/CONF/FOOD/TRAVEL 790 373 1,314 1,500 2,800 500 -67% - 30-31 CONTRACTUAL SERVICES 176,991 138,165 110,483 114,400 110,000 112,600 -2% - 30-61 OFF EQUIP/REPAIRS & MAINT 1,406 156 1,420 1,000 1,000 1,400 40% - 30-62 GASOLINE 910 1,146 1,465 1,100 1,500 1,500 36% - 30-67 RADIO REPAIRS/MAINTENANCE 326 478 2,422 - - - 0% - ADMINISTRATIVE EXPENDITURES 265,459 219,798 192,056 202,500 195,800 210,400 4% - OPERATING EXPENDITURES 795,674 827,229 644,346 708,200 717,200 706,400 0% 109,600 40-25 OTHER EQUIP - PURCHASE - - 65,000 65,000 - -100% 40-31 CONSTRUCTION - PURCHASE 38,453 - 6,995 30,000 107,000 146,000 387% - CAPITAL OUTLAY 38,453 - 6,995 95,000 172,000 146,000 54% - TOTAL EXPENDITURES $ 834,127 $ 827,229 $ 651,341 $ 803,200 $ 889,200 $ 852,400 6% $ 109,600 OPERATING BUDGET STATS $ 795,674 $ 827,229 $ 644,346 $ 708,200 $ 717,200 $ 706,400 ACTUAL % OF OPER BUDGET 105% 100% 100% 100% 100% 100% BUDGET % CHANGE 5% 4% -22% 10% 1% -2% REVENUES GENERAL FUND $ 795,674 $ 827,229 $ 644,346 $ 708,200 $ 717,200 $ 706,400 $ - GOV. CAPITAL PROJECT FUND 38,453 - 6,995 95,000 172,000 146,000 - GRANT FUNDS - - - - - - 109,600 PERSONNEL BUDGETED FULL-TIME POSITIONS 8.0 6.0 5.0 5.0 5.0 5.0 - PP/TEMP - 10.0 10.0 10.0 10.0 14.0 15.0 254

FY 2014 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Dover Public Library Fiscal 2014 Organization Chart CITY MANAGER Administrative Assistant Library Director BTOP Coordinator 1 1 Not a City Employee ADULT/REFERENCE SERVICES CHILDREN’S SERVICES Head of Adult Services, Librarian II Assistant Library Director 1 1 Library Assistant I Librarian I 1 F/T 1 P/P 2 P/T Library Assistant Librarian I 1 F/T/ - 1 P/T 2 2 CIRCULATION SERVICES TECHNICAL SERVICES Librarian II Head of Technical Services, Librarian I 1 1 Library Clerk I 2 F/T Library Assistant I 1 Library Clerk I 1 Vacant @ 12 Hr. 6 P/P Library Page 4 P/P 255

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIBRARY 110-1500-523 2014-2015 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % GRANTS ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE PROPOSED 10-11 SALARIES $ 687,422 $ 672,032 $ 541,590 $ 592,300 $ 589,100 $ 598,200 1% $ - 10-12 OVERTIME 3,766 2,983 4,868 3,700 3,700 3,900 5% - 10-13 TEMPORARY HELP - - 158,352 199,300 130,000 155,100 -22% - 10-14 FICA TAXES 51,392 49,980 51,780 61,000 61,000 57,900 -5% - 10-15 HEALTH INSURANCE 94,805 107,456 108,315 136,300 136,300 146,800 8% - 10-16 L I D INSURANCE 3,527 4,024 3,649 3,800 3,800 3,900 3% - 10-17 WORKERS COMPENSATION 3,589 64 3,729 4,200 4,200 4,000 -5% - 10-19 PENSION 25,252 28,163 27,074 30,100 109,100 104,600 248% - 10-20 OPEB - 37,887 45,958 61,800 61,800 67,700 10% - PERSONNEL COSTS 869,753 902,589 945,314 1,092,500 1,099,000 1,142,100 5% - 20-21 FURNITURE/FIXTURES - - - - - - 0% 2,000 20-22 OFFICE SUPPLIES 2,246 2,299 1,497 1,500 1,500 1,500 0% 24,000 20-23 PRINTING AND DUPLICATING 2,083 2,098 2,088 2,100 2,100 - -100% 8,900 20-26 PROGRAM EXPENSES/SUPPLIES 3,232 3,221 3,193 3,200 3,200 600 -81% 28,000 20-31 BOOKS 53,920 54,048 53,998 54,000 54,000 54,000 0% 124,900 20-32 SECURITY/SAFETY MATERIALS 288 288 288 1,200 1,200 1,800 50% - 20-37 COMPUTER SOFTWARE 370 1,407 42 1,000 1,000 500 -50% - 20-38 COMPUTER HARDWARE 3,303 7,500 7,910 7,000 7,000 5,700 -19% - 20-46 CITY BLDG MAINT SUPPLIES 10,538 44,594 8,578 10,000 10,000 8,000 -20% - 20-47 AUDIO VISUAL SUPPLIES 1,053 1,049 1,100 1,100 1,100 - -100% 74,000 20-58 WATER/SEWER 2,480 2,709 2,929 1,800 1,800 2,300 28% - MATERIALS & SUPPLIES 79,513 119,213 81,623 82,900 82,900 74,400 -10% 261,800 30-21 TELEPHONE/FAX 2,817 4,860 3,801 4,000 4,000 3,800 -5% - 30-22 POSTAGE 42 36 - - - - 0% 100 30-23 ELECTRICITY 34,157 36,397 81,200 85,000 85,000 76,000 -11% - 30-24 HEATING OIL/GAS 5,476 5,040 19,288 21,000 21,000 15,000 -29% - 30-27 SUBSCRIPTIONS AND DUES 15,888 7,334 10,989 11,000 11,000 11,000 0% - 30-28 TRAINING/CONF/FOOD/TRAVEL 231 195 200 200 200 - -100% 3,500 30-31 CONTRACTUAL SERVICES 23,972 23,981 24,691 31,300 31,300 67,000 114% - 30-61 OFF EQUIP/REPAIRS & MAINT 1,300 1,468 2,500 2,500 2,500 3,800 52% 2,000 ADMINISTRATIVE EXPENDITURES 83,883 79,311 142,668 155,000 155,000 176,600 14% 5,600 OPERATING EXPENDITURES 1,033,149 1,101,113 1,169,605 1,330,400 1,336,900 1,393,100 5% 267,400 40-25 OTHER EQUIP - PURCHASE - - - - 35,000 - 0% - 40-31 CONSTRUCTION - PURCHASE 2,829,484 12,118,028 4,070,899 - 411,500 - 0% - CAPITAL OUTLAY 2,829,484 12,118,028 4,070,899 - 446,500 - 0% 2,700 TOTAL EXPENDITURES $ 3,862,633 $ 13,219,141 $ 5,240,504 $ 1,330,400 $ 1,783,400 $ 1,393,100 5% $ 270,100 OPERATING BUDGET STATS $ 1,033,149 $ 1,101,113 $ 1,169,605 $ 1,330,400 $ 1,336,900 $ 1,393,100 ACTUAL $ OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -4% 7% 6% 14% 0% 4% REVENUES GENERAL FUND $ 1,033,149 $ 1,101,113 $ 1,169,605 $ 1,330,400 $ 1,336,900 $ 1,393,100 $ - GOV. CAPITAL PROJECT FUND 2,829,484 12,118,028 4,070,899 - 446,500 - - GRANT FUNDS - - - - - - 270,100 PERSONNEL BUDGETED FULL-TIME POSITIONS 17.5 12.0 13.0 13.0 13.0 13.0 PP/TEMP - 10.0 13.0 13.0 14.0 13.0 256

257

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Police Department Fiscal Year 2015 Organization Chart MAYOR POLICE DEPARTMENT Chief of Police 1 Secretary Chaplain 1 (Civilian) 2 (Appointed Volunteer Civilian) SORT Commander Deputy Chief of Police Internal Affairs not an additional position 1 1 CNT Commander Accreditation Section not an additional position 1 Administrative Division Commander Operations Division Commander 1 1 Criminal Investigations Unit Patrol Unit Special Enforcement Unit Police Resource Manager Commander Commander Commander 1 (Civilian) 1 Sworn 1 Sworn 1 Sworn Special Enforcement Unit Central Services Coordinator Criminal Investigations Supervisor “A” Platoon 1 (Civilian) Supervisor M/C & E.R.L.S. Program 11 1 Sworn 1 Sworn Detective Section “B” Platoon Motorcycle Section Evidence Technician & Photographer 7 Sworn 12 5 Sworn 1 (Civilian) Crime Scene investigation Parking Enforcement “C” Platoon 1 Sworn Section Building Craftsperson 12 2 (Civilians) 1 Civilian Juvenile Section and “D” Platoon Animal Control Section Records Administrator School Resource Officers 12 1 (Civilian) 1 (Civilian) 3 Sworn Special Enforcement D.V.O.C. Supervisor 911 Manager Supervisor Records Unit* 1 Sworn 1 (Civilian) Community Policing 6 (Civilian) 1 Sworn D.V.O.C. Section Community Policing Section 4 Sworn Communications Section** Quality of Life Planning and Training 12 (Civilians) 5 Sworn 1 Sworn TAC Section 2 Sworn Public Affairs Sex Offender Section 1 Sworn 2 Sworn Victim Services Gang Intelligence 1 (Civilian) 1 Sworn LAN Analyst 2 Civilian Volunteer Services Civilian(s), Unpaid ACTUAL ON STAFF 93 OFFICERS 31 CIVILIANS 124 EMPLOYEES 258

FY 2014 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - CIVILIAN 110-1700-542 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE SALARIES $ 1,285,760 $ 1,320,878 $ 1,244,096 $ 1,310,900 $ 1,326,100 $ 1,309,800 0% OVERTIME 53,246 54,576 77,476 66,200 66,200 50,000 -24% TEMPORARY HELP - - 17,150 - - - 0% FICA TAXES 101,515 103,953 100,041 105,200 105,200 103,900 -1% HEALTH INSURANCE 232,645 242,834 219,050 264,500 264,500 231,300 -13% L I D INSURANCE 7,350 7,294 6,610 7,300 7,300 7,700 5% WORKERS COMPENSATION 8,558 218 9,366 2,800 2,800 2,800 0% EDUCATIONAL ASSISTANCE - - 1,689 - - - 0% PENSION 54,634 56,326 54,768 59,400 320,500 305,700 415% OPEB - 79,218 100,254 135,500 135,500 146,500 8% PERSONNEL COSTS 1,743,708 1,865,297 1,830,502 1,951,800 2,228,100 2,157,700 11% POLICE - LAW ENFORCEMENT 110-1700-543 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % DESCRIPTION ACTUAL BUDGET ACTUAL BUDGET REVISED BUDGET CHANGE SALARIES 6,294,868 6,737,730 6,800,947 6,629,800 6,779,300 6,839,700 3% OVERTIME 482,449 496,413 446,587 500,000 500,000 400,000 -20% FICA TAXES 508,106 542,714 535,448 493,700 493,700 506,600 3% HEALTH INSURANCE 984,442 997,180 961,516 1,023,600 1,023,600 1,031,600 1% L I D INSURANCE 25,158 26,044 26,326 26,500 26,500 27,000 2% WORKERS COMPENSATION 325,401 7,944 349,846 248,400 248,400 255,700 3% EDUCATIONAL ASSISTANCE 37,994 4,847 7,143 - 4,000 - 0% PENSION 848,349 912,920 937,822 999,100 999,100 944,900 -5% OPEB - 400,866 551,936 688,800 688,800 793,000 15% PERSONNEL COSTS 9,506,767 10,126,658 10,617,571 10,609,900 10,763,400 10,798,500 2% POLICE - EXTRA DUTY 110-1700-544 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % DESCRIPTION ACTUAL BUDGET ACTUAL BUDGET REVISED BUDGET CHANGE SALARIES 495,757 636,631 738,537 675,400 690,400 616,700 -9% FICA TAXES 42,507 47,471 56,808 51,700 52,800 47,200 -9% WORKERS COMPENSATION 24,224 - 36,164 32,900 33,600 30,000 -9% PERSONNEL COSTS 562,488 684,102 831,510 760,000 776,800 693,900 -9% TOTAL PERSONNEL COSTS $ 11,812,963 $ 12,676,057 $ 13,279,582 $ 13,321,700 $ 13,768,300 $ 13,650,100 2% P:\CM Budget Files\Budget FY2015\Division Sheets\Worksheets for Draft259 PDF\2015 Division Budget Sheets 042714DRAFT.xls

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - ADMINISTRATION 110-1700-541 2014-2015 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % GRANTS ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE PROPOSED 20-14 CI PETTY CASH DISBURSEMTS $ - $ 1,172 $ 2,249 $ 9,000 $ 9,000 $ 5,000 -44% $ - 20-21 FURNITURE/FIXTURES 247 2,727 - - - - 0% - 20-22 OFFICE SUPPLIES 6,986 6,493 7,310 7,000 10,700 7,000 0% - 20-23 PRINTING AND DUPLICATING 15,529 16,400 16,758 14,000 12,200 14,000 0% - 20-24 PHOTOGRAPHIC 1,113 838 1,514 1,200 1,000 1,200 0% - 20-25 CUSTODIAL 4,300 4,348 4,528 4,200 4,500 4,200 0% - 20-26 PROGRAM EXPENSES/SUPPLIES 38,413 45,594 51,960 57,000 56,000 55,000 -4% 156,000 20-28 MEDICAL SUP & PHYSICALS 25,120 24,565 24,008 20,000 20,000 23,000 15% - 20-29 UNIFORMS/UNIFORM ALLOW 83,829 100,687 83,467 89,600 89,600 90,100 1% - 20-31 BOOKS 2,824 - 1,935 1,000 1,000 2,800 180% - 20-32 SECURITY/SAFETY MATERIALS 17,873 19,019 18,905 18,500 18,500 18,500 0% - 20-36 ANIMAL CARE EXPENSES 2,158 3,177 4,711 15,000 3,000 17,000 13% - 20-37 COMPUTER SOFTWARE 18,378 13,328 11,591 14,000 13,000 13,000 -7% - 20-38 COMPUTER HARDWARE 73,200 40,452 54,393 63,400 63,400 60,200 -5% 50,000 20-46 CITY BLDG MAINT SUPPLIES 37,361 36,085 35,435 31,400 31,400 31,400 0% - 20-58 WATER/SEWER 3,247 3,178 3,181 2,600 1,700 1,700 -35% - MATERIALS & SUPPLIES 330,578 318,063 321,945 347,900 335,000 344,100 -1% 206,000 30-21 TELEPHONE/FAX 50,892 55,402 49,452 55,000 55,000 52,500 -5% 15,000 30-22 POSTAGE 347 44 82 - - - 0% - 30-23 ELECTRICITY 108,378 102,280 87,044 95,500 95,500 85,000 -11% - 30-24 HEATING OIL/GAS 17,045 10,445 12,743 12,800 12,800 12,800 0% - 30-25 ADVERTISEMENT 3,830 753 3,000 2,100 2,100 2,100 0% - 30-26 INSURANCE - 19,659 10,733 10,000 10,000 15,000 50% - 30-27 SUBSCRIPTIONS AND DUES 4,318 2,828 2,992 4,000 4,000 4,300 8% - 30-28 TRAINING/CONF/FOOD/TRAVEL 23,908 16,970 19,492 25,500 25,500 27,700 9% 32,000 30-29 CONSULTING FEES/AUDIT FEES 8,879 7,892 9,393 9,000 9,000 9,000 0% 1,000 30-31 CONTRACTUAL SERVICES 34,163 31,580 52,126 59,900 59,900 64,600 8% 6,000 30-61 OFF EQUIP/REPAIRS & MAINT 42,061 37,492 38,692 42,800 42,800 38,700 -10% - 30-62 GASOLINE 171,807 206,971 223,301 190,000 190,000 215,000 13% - 30-63 AUTO REPAIRS/MAINTENANCE 155,954 107,799 128,788 136,900 136,900 136,900 0% - 30-67 RADIO REPAIRS/MAINTENANCE 15,325 16,456 17,909 18,700 18,700 18,700 0% - 30-68 RADIO EQUIPMENT/LEASE - 45 980 - - 500 0% - ADMINISTRATIVE EXPENDITURES 636,907 616,616 656,727 662,200 662,200 682,800 3% 54,000 OPERATING EXPENDITURES 12,780,448 13,610,736 14,258,254 14,331,800 14,765,500 14,677,000 2% 260,000 40.21 OFFICE EQUIPMENT PURCHASE - - - 10,000 9,100 - -100% - 40-22 AUTOMOBILES - PURCHASE 229,330 62,338 137,504 247,300 227,300 213,000 -14% - 40-25 OTHER EQUIP - PURCHASE - - 33,800 - 54,200 329,500 0% - 40-28 COMPUTER HARDWARE PURCH 52,488 - - - - - 0% - 40-31 CONSTRUCTION - PURCHASE 20,000 - 19,715 - 51,800 - 0% - 50-01 TRANSFER TO GENERAL FUND - - - - - - 0% 124,000 CAPITAL OUTLAY 301,818 62,338 191,019 257,300 342,400 542,500 111% 124,000 TOTAL EXPENDITURES $ 13,082,266 $ 13,673,074 $ 14,449,273 $ 14,589,100 $ 15,107,900 $ 15,219,500 4% $ 384,000 OPERATING BUDGET STATS $ 12,780,448 $ 13,610,736 $ 14,258,254 $ 14,331,800 $ 14,765,500 $ 14,677,000 ACTUAL % OF OPER BUDGET 102% 100% 101% 102% 102% 104% BUDGET % CHANGE 5% 6% 5% 1% 3% -1% REVENUES GENERAL FUND $ 12,780,448 $ 13,610,736 $ 14,258,254 $ 14,331,800 $ 14,765,500 $ 14,677,000 GOV. CAPITAL PROJECT FUND 301,818 62,338 191,019 257,300 342,400 542,500 GRANT FUNDS - - - - - - $ 384,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 120.0 122.0 122.0 122.0 124.0 124.0 260

261

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Tax Assessor Fiscal Year 2015 Organization Chart CITY COUNCIL TAX ASSESSOR City Assessor 1 Administrative Assistant 1 Residential Assessment Tech. 1 262

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE TAX ASSESSOR 110-1300-513 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET 10-11 SALARIES $ 126,054 $ 125,727 $ 124,167 $ 124,700 $ 124,700 $ 127,200 10-13 TEMPORARY HELP 747 - - - - - 10-14 FICA TAXES 9,562 9,483 9,299 9,500 9,500 9,700 10-15 HEALTH INSURANCE 17,992 17,992 16,571 17,200 17,200 17,200 10-16 L I D INSURANCE 962 963 963 1,000 1,000 1,000 10-17 WORKERS COMPENSATION 806 15 795 300 300 300 10-19 PENSION 6,936 6,878 6,925 7,000 20,100 19,700 10-20 OPEB - 7,840 10,706 13,300 13,300 15,000 PERSONNEL COSTS 163,059 168,898 169,427 173,000 186,100 190,100 20-21 FURNITURE/FIXTURES - - 32 - - - 20-22 OFFICE SUPPLIES 2,442 2,694 1,842 3,500 3,000 2,700 20-23 PRINTING AND DUPLICATING 315 76 78 400 100 14,900 20-31 BOOKS - 211 - - - - 20-37 COMPUTER SOFTWARE - 55 - 100 100 - 20-38 COMPUTER HARDWARE - 714 1,135 4,300 2,500 - MATERIALS & SUPPLIES 2,757 3,750 3,087 8,300 5,700 17,600 30-21 TELEPHONE/FAX 1,072 1,033 1,218 1,100 1,100 1,100 30-25 ADVERTISEMENT 1,035 379 775 1,000 1,000 1,400 30-27 SUBSCRIPTIONS AND DUES 800 808 850 900 900 900 30-28 TRAINING/CONF/FOOD/TRAVEL 992 1,324 1,788 2,500 2,500 4,000 30-31 CONTRACTUAL SERVICES 8,175 8,480 8,860 9,400 9,400 93,200 30-61 OFF EQUIP/REPAIRS & MAINT - 239 - - - - 30-62 GASOLINE 744 783 1,432 2,100 1,700 1,700 ADMINISTRATIVE EXPENDITURES 104,752 13,309 14,924 17,000 16,600 102,300 OPERATING EXPENDITURES 270,568 185,957 187,438 198,300 208,400 310,000 TOTAL EXPENDITURES $ 270,568 $ 185,957 $ 187,438 $ 198,300 $ 208,400 $ 310,000 OPERATING BUDGET STATS $ 270,568 $ 185,957 $ 187,438 $ 198,300 $ 208,400 $ 310,000 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -53% -31% 1% 6% 5% 49% REVENUES GENERAL FUND $ 270,568 $ 185,957 $ 187,438 $ 198,300 $ 208,400 $ 310,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 BUDGETED PART-TIME POSITIONS - - - - - - 263

264

FY 2015 DRAFT OPERATING BUDGET – DOVER, DELAWARE Planning & Inspections Fiscal Year 2015 Organization Chart CITY COUNCIL PLANNING & INSPECTIONS Director of Planning, Community Development, & Recreation Director 1 PLANNING LIFE SAFETY CODE ENFORCEMENT INSPECTIONS & PERMITTING Secretary II Fire Marshal Inspector III Chief Building Inspector 1 1 1 1 Principal Planner Inspector II Deputy Fire Marshal/Inspector II 1 Inspector II 1 1 2 Planner II Deputy Fire Marshal/Inspector I Inspector I 1 1 INSPECTIONS/LICENSING 3 Planner I/Community Dev. 1 Licensing and Permitting Supervisor 1 Office Assistant II 2 265

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PLANNING/CDBG 110-1600-533/715-2014-596 2014-2015 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % CDBG ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE PROPOSED 10-11 SALARIES $ 289,966 $ 257,998 $ 306,920 $ 313,900 $ 291,700 $ 314,800 0% $ 47,000 10-12 OVERTIME 3,946 770 - - - 0% - 10-13 TEMPORARY HELP 11,975 12,450 11,950 17,100 17,100 17,100 0% - 10-14 FICA TAXES 22,881 21,706 23,591 24,000 24,000 25,500 6% - 10-15 HEALTH INSURANCE 42,242 37,261 38,269 41,100 41,100 41,300 0% - 10-16 L I D INSURANCE 1,760 1,783 2,011 2,000 2,000 2,100 5% - 10-17 WORKERS COMPENSATION 1,897 37 1,978 600 600 600 0% - 10-19 PENSION 16,751 15,597 17,610 18,800 18,800 18,900 1% - 10-20 OPEB - 17,256 25,919 33,500 33,500 37,500 12% - 10-21 COSTS ALLOCATED TO CDBG (51,853) (44,700) (44,700) (47,600) 6% - PERSONNEL COSTS 391,418 364,088 377,165 406,300 384,100 410,200 1% 47,000 20-21 FURNITURE/FIXTURES - - 77 - - - 0% 20-22 OFFICE SUPPLIES 580 744 2,971 4,000 4,000 4,000 0% - 20-23 PRINTING AND DUPLICATING 2,529 1,164 8,272 11,000 11,000 9,500 -14% - 20-24 PHOTOGRAPHIC - 175 - - - - 0% - 20-31 BOOKS 645 570 570 700 700 700 0% - 20-37 COMPUTER SOFTWARE - 336 - - - 0% - 20-38 COMPUTER HARDWARE - 4,866 5,800 5,800 - -100% - MATERIALS & SUPPLIES 3,754 7,855 11,890 21,500 21,500 14,200 -34% - 30-21 TELEPHONE/FAX 1,842 1,350 989 900 900 900 0% - 30-25 ADVERTISEMENT 1,292 830 2,122 2,000 2,000 2,000 0% - 30-27 SUBSCRIPTIONS AND DUES 1,947 3,519 1,529 2,700 2,700 2,500 -7% - 30-28 TRAINING/CONF/FOOD/TRAVEL 1,675 677 2,239 1,400 1,400 4,200 200% - 30-29 CONSULTING FEES 1,400 - - - - - 0% - 30-31 CONTRACTUAL SERVICES - - 1,267 10,000 10,000 10,000 0% - 30-67 RADIO REPAIRS/MAINTENANCE - - 2,262 - - 0% - ADMINISTRATIVE EXPENDITURES 8,156 6,376 10,406 17,000 17,000 19,600 15% - OPERATING EXPENDITURES 403,328 378,319 399,461 444,800 422,600 444,000 0% 47,000 70-42 CLOSING COST/DWNPYMT PROG - - - - - - 0% 102,800 70-44 DOVER INTERFAITH MINISTRY - - - - - - 0% 27,500 70-61 ELIZABETH W MURPHEY SCHOOL - - - - - - 0% 50,000 70-64 NCALL RESEARCH INC - - - - - - 0% 7,700 CAPITAL OUTLAY - - - - - - 0% 188,000 TOTAL EXPENDITURES $ 403,328 $ 378,319 $ 399,461 $ 444,800 $ 422,600 $ 444,000 0% $ 235,000 OPERATING BUDGET STATS $ 403,328 $ 378,319 $ 399,461 $ 444,800 $ 422,600 $ 444,000 ACTUAL %OF OPER BUDGET 100% 100% 87% 90% 89% 89% BUDGET % CHANGE - -6% 6% 11% -5% 5% REVENUES GENERAL FUND $ 403,328 $ 378,319 $ 347,608 $ 400,100 $ 377,900 $ 396,400 $ - CDBG GRANT - - 51,853 44,700 44,700 47,600 235,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 4.5 4.5 4.5 5.0 - PP/TEMP/COMMITTEES 14.0 14.0 14.0 14.0 14.0 14.0 - 266

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIFE SAFETY 110-1600-531 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 183,194 $ 152,617 $ 132,521 $ 141,700 $ 143,900 $ 153,700 8% 10-12 OVERTIME 6,859 7,512 7,608 7,000 7,000 7,600 9% 10-14 FICA TAXES 14,511 12,181 10,566 11,400 11,400 12,300 8% 10-15 HEALTH INSURANCE 22,474 22,454 17,776 23,900 23,900 20,400 -15% 10-16 L I D INSURANCE 977 841 725 800 800 800 0% 10-17 WORKERS COMPENSATION 1,689 31 1,385 600 600 700 17% 10-19 PENSION 9,610 7,228 7,806 7,100 28,900 27,800 292% 10-20 OPEB - 9,180 10,458 14,100 14,100 17,300 23% PERSONNEL COSTS 239,314 212,044 188,846 206,600 230,600 240,600 16% 20-22 OFFICE SUPPLIES 1,278 792 - - - - 0% 20-23 PRINTING AND DUPLICATING 943 565 - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES - 2,955 445 300 - 3,200 967% 20-29 UNIFORMS/UNIFORM ALLOW 1,017 875 577 900 900 800 -11% 20-31 BOOKS 293 853 259 300 300 300 0% 20-32 SECURITY/SAFETY MATERIALS 19,229 26,079 1,729 2,800 600 1,500 -46% 20-33 SMALL TOOLS 310 126 37 100 100 100 0% 20-37 COMPUTER SOFTWARE 237 - - - - - 0% 20-38 COMPUTER HARDWARE 2,390 - 2,980 - - 1,500 0% MATERIALS & SUPPLIES 25,697 32,245 6,027 4,400 1,900 7,400 68% 30-21 TELEPHONE/FAX 4,318 3,702 3,830 3,500 2,800 2,200 -37% 30-27 SUBSCRIPTIONS AND DUES 1,425 - 985 900 1,300 1,300 44% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,346 2,422 420 2,000 3,500 2,000 0% 30-31 CONTRACTUAL SERVICES 238,550 240,279 239,569 245,000 245,000 245,000 0% 30-62 GASOLINE 5,779 8,401 6,137 5,500 6,000 6,000 9% 30-63 AUTO REPAIRS/MAINTENANCE 307 45 - - - - 0% 30-67 RADIO REPAIRS/MAINTENANCE 1,072 250 1,722 300 300 300 0% ADMINISTRATIVE EXPENDITURES 252,797 255,099 252,664 257,200 258,900 256,800 0% OPERATING EXPENDITURES 517,808 499,388 447,537 468,200 491,400 504,800 8% TOTAL EXPENDITURES $ 517,808 $ 499,388 $ 447,537 $ 468,200 $ 491,400 $ 504,800 8% OPERATING BUDGET STATS $ 517,808 $ 499,388 $ 447,537 $ 468,200 $ 491,400 $ 504,800 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 23% -4% -10% 5% 5% 3% REVENUES GENERAL FUND $ 517,808 $ 499,388 $ 447,537 $ 468,200 $ 491,400 $ 504,800 GOV. CAPITAL PROJECT FUND - - - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 3.0 3.0 3.0 3.0 3.0 267

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CODE ENFORCEMENT 110-1600-532 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 & ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 157,970 $ 166,636 $ 203,806 $ 237,900 $ 236,800 $ 224,700 -6% 10-12 OVERTIME 2,370 2,608 2,918 2,000 2,000 2,000 0% 10-13 TEMPORARY HELP 19,767 241 - - - - 0% 10-14 FICA TAXES 13,067 12,277 15,425 18,400 18,400 17,300 -6% 10-15 HEALTH INSURANCE 47,522 45,748 40,899 47,500 47,500 40,900 -14% 10-16 L I D INSURANCE 938 995 1,137 1,300 1,300 1,300 0% 10-17 WORKERS COMPENSATION 1,681 33 2,034 1,000 1,000 900 -10% 10-18 EDUCATIONAL ASSISTANCE - - - - - - 0% 10-19 PENSION 6,515 7,353 9,683 12,000 65,800 64,800 440% 10-20 OPEB - 10,712 17,581 24,900 24,900 26,700 7% PERSONNEL COSTS 249,830 246,603 293,483 345,000 397,700 378,600 10% 20-22 OFFICE SUPPLIES 477 592 32 - - - 0% 20-23 PRINTING AND DUPLICATING 2,090 3,076 - - - - 0% 20-24 PHOTOGRAPHIC 207 193 - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 12,656 11,838 18,210 18,000 18,000 18,000 0% 20-29 UNIFORMS/UNIFORM ALLOW 865 703 3,628 1,100 1,400 1,100 0% 20-31 BOOKS 117 - - 200 200 400 100% 20-32 SECURITY/SAFETY MATERIALS 485 95 562 600 600 600 0% 20-33 SMALL TOOLS 135 32 43 - - - 0% 20-38 COMPUTER HARDWARE 4,853 - - 3,100 3,100 7,100 129% MATERIALS & SUPPLIES 21,885 16,529 22,475 23,000 23,300 27,200 18% 30-21 TELEPHONE/FAX 2,292 2,403 2,576 2,600 2,600 2,000 -23% 30-27 SUBSCRIPTIONS AND DUES 45 - 295 100 100 100 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 898 225 340 400 600 1,000 150% 30-31 CONTRACTUAL SERVICES - - - 2,000 4,000 0% 30-62 GASOLINE 5,401 5,621 5,006 6,000 6,000 5,500 -8% 30-67 RADIO REPAIRS/MAINTENANCE - - 2,262 - - - 0% ADMINISTRATIVE EXPENDITURES 8,636 8,249 10,479 9,100 11,300 12,600 38% OPERATING EXPENDITURES 280,351 271,381 326,437 377,100 432,300 418,400 11% 40-22 AUTOMOBILES- PURCHASE 38,453 - 30,000 30,900 - -100% CAPITAL OUTLAY 38,453 - - 30,000 30,900 - -100% TOTAL EXPENDITURES $ 318,804 $ 271,381 $ 326,437 $ 407,100 $ 463,200 $ 418,400 3% OPERATING BUDGET STATS $ 280,351 $ 271,381 $ 326,437 $ 377,100 $ 432,300 $ 418,400 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -26% -3% 20% 16% 15% -3% REVENUES GENERAL FUND $ 280,351 $ 271,381 $ 326,437 $ 377,100 $ 432,300 $ 418,400 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 5.0 5.0 268

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE INSPECTIONS 110-1600-534 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 294,510 $ 296,873 $ 250,047 $ 256,300 $ 254,700 $ 252,000 -2% 10-12 OVERTIME - - 853 1,000 1,000 1,800 80% 10-13 TEMPORARY HELP - - 5,583 - - - 0% 10-14 FICA TAXES 22,142 22,535 19,139 19,600 19,600 19,600 0% 10-15 HEALTH INSURANCE 71,578 66,416 52,674 49,900 49,900 56,200 13% 10-16 L I D INSURANCE 1,686 1,714 1,435 1,600 1,600 1,300 -19% 10-17 WORKERS COMPENSATION 2,445 48 2,174 900 900 800 -11% 10-19 PENSION 14,571 14,908 12,809 13,200 67,400 66,700 405% 10-20 OPEB - 19,020 21,609 27,000 27,000 30,000 11% PERSONNEL COSTS 406,932 421,514 366,324 369,500 422,100 428,400 16% 20-22 OFFICE SUPPLIES 2,523 3,118 99 - - - 0% 20-23 PRINTING AND DUPLICATING 4,041 2,787 - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES - - 101 - - - 0% 20-29 UNIFORMS/UNIFORM ALLOW 600 1,174 660 500 500 500 0% 20-31 BOOKS 567 - - 1,400 1,400 1,400 0% 20-32 SECURITY/SAFETY MATERIALS 316 487 418 400 400 400 0% 20-33 SMALL TOOLS 15 31 - - - - 0% 20-37 COMPUTER SOFTWARE 403 - - 100 - - -100% 20-38 COMPUTER HARDWARE 5,478 2,063 2,606 3,700 3,500 - -100% MATERIALS & SUPPLIES 13,943 9,660 3,884 6,100 5,800 2,300 -62% 30-21 TELEPHONE/FAX 3,905 3,672 3,528 3,200 3,200 3,200 0% 30-27 SUBSCRIPTIONS AND DUES 1,024 365 666 400 400 400 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 609 1,353 413 1,200 1,200 800 -33% 30-31 CONTRACTUAL SERVICES - - 40 11,900 6,000 7,500 -37% 30-33 DEMOLITION EXPENSES 105,502 103,143 103,820 140,000 247,000 150,000 7% 30-61 OFF EQUIP/REPAIRS & MAINT 3,194 3,029 3,029 3,000 3,000 3,000 0% 30-62 GASOLINE 5,493 6,425 6,520 5,000 6,500 6,500 30% 30-63 AUTO REPAIRS/MAINTENANCE 176 45 - - - - 0% 30-67 RADIO REPAIRS/MAINTENANCE 1,207 893 5,678 - - - 0% ADMINISTRATIVE EXPENDITURES 121,110 118,925 123,694 164,700 267,300 171,400 4% OPERATING EXPENSES 541,985 550,099 493,902 540,300 695,200 602,100 11% TOTAL EXPENDITURES $ 541,985 $ 550,099 $ 493,902 $ 540,300 $ 695,200 $ 602,100 11% OPERATING BUDGET STATS $ 541,985 $ 550,099 $ 493,902 $ 540,300 $ 695,200 $ 602,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 5% 1% -10% 9% 29% -13% REVENUES GENERAL FUND $ 541,985 $ 550,099 $ 493,902 $ 540,300 $ 695,200 $ 602,100 PERSONNEL BUDGETED FULL-TIME POSITIONS 7.0 7.0 7.0 7.0 6.0 6.0 269

270

CITY MANAGER DEPARTMENT OF PUBLIC WORKS - GENERAL FUND FISCAL YEAR 2015 ORGANIZATION CHART PUBLIC WORKS DIRECTOR / CITY ENGINEER 1 (accounted for in Public Works Administration) FLEET FACILITIES SANITATION STREETS GROUNDS PUBLIC WORKS GENERAL FUND MAINTENANCE MANAGEMENT ADMINISTRATION ENG. & INSPECT. General Services Manager (Proposed) W / WW Manager 1 (accounted for in Public Works Administration) 1 (accounted for in W/WW) Field Supervisor II Field Supervisor I Grounds Superintendent Administrative Assist. Civil Engineer I 1 (accounted for in Fleet Maintenance) 1 1 2 1 Mechanic II Craftsperson II Motor Equip. Op. III Crew Leader Crew Leader GIS Technician Environmental Scientist 2 2 4 1 1 1 1 Mechanic I Craftsperson I Motor Equip. Op. II Lead Laborer Arborist 5 Construction Manager 3 1 3 1 2 1 (accounted for in W/WW) 6 Electrician II Motor Equip. Op. I Motor Equip. Op. III Nursery Person II Public Works Inspector 1 3 1 1 1 Custodian II 11 Motor Equip. Op. II Nursery Person I 3 1 2 1 Custodian I Motor Equip. Op. I Lead Laborer 2 2 2 7 Sign / Street Painter Laborer II 1 1 8 Motor Equip. Op. II 3 Small Engine Mech. I 1 53 13 271

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PUBLIC WORKS - ADMINISTRATION 110-2400-551 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 287,234 $ 239,976 $ 245,607 $ 292,400 $ 295,200 $ 298,100 2% 10-12 OVERTIME - 1,043 541 - - - 0% 10-14 FICA TAXES 21,708 18,215 17,941 22,200 22,200 22,700 2% 10-15 HEALTH INSURANCE 39,666 35,543 40,150 44,700 44,700 44,800 0% 10-16 L I D INSURANCE 1,762 1,530 1,562 1,900 1,900 2,000 5% 10-17 WORKERS COMPENSATION 2,258 27 1,554 600 600 600 0% 10-19 PENSION 14,581 10,925 10,479 13,600 96,600 95,700 604% 10-20 OPEB - 11,774 19,711 29,700 29,700 35,300 19% PERSONNEL COSTS 367,209 319,033 337,544 405,100 490,900 499,200 23% 20-22 OFFICE SUPPLIES 3,131 2,526 2,923 3,000 3,000 3,700 23% 20-23 PRINTING AND DUPLICATING 1,076 1,323 1,549 1,300 2,800 2,000 54% 20-31 BOOKS - - - - - - 0% 20-32 SECURITY/SAFETY MATERIALS 125 - 125 - - - 0% 20-33 SMALL TOOLS 32 - - - - - 0% 20-37 COMPUTER SOFTWARE 260 233 - 500 500 300 -40% 20-38 COMPUTER HARDWARE - 1,584 8,215 - - 2,800 0% MATERIALS & SUPPLIES 4,624 5,666 12,812 4,800 6,300 8,800 83% 30-21 TELEPHONE/FAX 4,012 3,235 3,127 3,100 2,900 1,600 -48% 30-27 SUBSCRIPTIONS AND DUES 1,660 846 - 300 300 900 200% 30-28 TRAINING/CONF/FOOD/TRAVEL 412 180 - 3,000 3,200 3,000 0% 30-31 CONTRACTUAL SERVICES 8,055 1,055 - 7,000 7,000 - -100% 30-62 GASOLINE 2,641 2,292 2,432 2,000 2,000 600 -70% 30-67 RADIO REPAIRS/MAINTENANCE 46 205 4,203 500 500 500 0% ADMINISTRATIVE EXPENDITURES 16,826 7,813 9,762 15,900 15,900 6,600 -58% OPERATING EXPENDITURES 388,659 332,512 360,118 425,800 513,100 514,600 21% TOTAL EXPENDITURES $ 388,659 $ 332,512 $ 360,118 $ 425,800 $ 513,100 $ 514,600 21% OPERATING BUDGET STATS $ 388,659 $ 332,512 $ 360,118 $ 425,800 $ 513,100 $ 514,600 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 9% -14% -24% 18% 21% 0% REVENUES GENERAL FUND $ 388,659 $ 332,512 $ 360,118 $ 425,800 $ 513,100 $ 514,600 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 5.0 6.0 6.0 5.0 5.0 272

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FACILITIES MANAGEMENT 110-2500-552 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 551,986 $ 532,949 $ 333,501 $ 310,100 $ 301,100 $ 286,100 -8% 10-12 OVERTIME 314 1,058 8,514 7,600 7,600 10,500 38% 10-13 TEMPORARY HELP 20,053 2,839 - - - - 0% 10-14 FICA TAXES 43,284 40,056 26,417 24,300 24,300 22,700 -7% 10-15 HEALTH INSURANCE 120,987 98,345 65,290 65,300 65,300 62,000 -5% 10-16 L I D INSURANCE 3,027 2,238 1,566 1,500 1,500 1,500 0% 10-17 WORKERS COMPENSATION 19,451 864 13,880 10,500 10,500 9,700 -8% 10-19 PENSION 22,965 17,672 12,246 13,600 68,500 67,200 394% 10-20 OPEB - 31,250 25,502 31,500 31,500 33,900 8% PERSONNEL COSTS 782,067 727,271 486,916 464,400 510,300 493,600 6% 20-22 OFFICE SUPPLIES 100 92 - - - - 0% 20-25 CUSTODIAL 7,227 7,942 8,137 8,500 8,500 8,500 0% 20-29 UNIFORMS/UNIFORM ALLOW 3,799 3,594 2,628 2,000 2,000 2,000 0% 20-32 SECURITY/SAFETY MATERIALS 805 552 16,790 1,000 1,000 200 -80% 20-33 SMALL TOOLS 715 36 396 500 500 3,200 540% 20-38 COMPUTER HARDWARE - - - - - 1,300 0% 20-46 CITY BLDG MAINT SUPPLIES 8,964 5,850 9,017 9,000 9,000 9,000 0% 20-58 WATER/SEWER 1,780 1,473 1,645 1,700 1,700 1,700 0% 20-61 ELEC MATERIALS/SUPPLIES 2,217 2,287 1,434 2,200 2,200 2,200 0% MATERIALS & SUPPLIES 25,607 21,826 40,046 24,900 24,900 28,100 13% 30-21 TELEPHONE/FAX 1,776 1,368 1,223 1,200 1,200 1,200 0% 30-23 ELECTRICITY 89,169 82,953 76,404 77,000 77,000 79,200 3% 30-24 HEATING OIL/GAS 1,091 1,121 2,250 1,400 1,400 6,400 357% 30-27 SUBSCRIPTIONS & DUES - - - 100 100 100 0% 30-28 TRAINING/CONF/FOOD/TRAVEL - 60 - 100 100 100 0% 30-31 CONTRACTUAL SERVICES 3,803 1,558 22,500 56,800 67,400 62,400 10% 30-62 GASOLINE 6,848 5,721 4,133 6,000 6,000 6,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 372 546 5,277 700 700 700 0% ADMINISTRATIVE EXPENDITURES 103,059 93,327 111,787 143,300 153,900 156,100 9% OPERATING EXPENDITURES 910,733 842,424 638,748 632,600 689,100 677,800 7% 40-23 TRUCKS-PURCHASE - - - 17,800 17,800 - -100% 40-25 OTHER EQUIP - PURCHASE - - 109,875 - - - 0% 40-31 CONSTRUCTION - PURCHASE - - - - - - 0% CAPITAL OUTLAY - - 109,875 17,800 17,800 - -100% TOTAL EXPENDITURES $ 910,733 $ 842,424 $ 748,623 $ 650,400 $ 706,900 $ 677,800 4% OPERATING BUDGET STATS $ 910,733 $ 842,424 $ 638,748 $ 632,600 $ 689,100 $ 677,800 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -13% -8% -24% -1% 9% -2% REVENUES GENERAL FUND $ 910,733 $ 842,424 $ 638,748 $ 632,600 $ 689,100 $ 677,800 GOV. CAPITAL PROJECT FUND - - 16,875 (75,200) 17,800 - HOMELAND SECURITY GRANT - - 93,000 93,000 - - PERSONNEL BUDGETED FULL-TIME POSITIONS 13.0 12.0 9.0 9.0 7.0 7.0 PP/TEMP - 1.0 - - - - 273

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FLEET MAINTENANCE 110-2800-572 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 266,625 $ 270,008 $ 232,542 $ 274,700 $ 274,700 $ 278,200 1% 10-12 OVERTIME 5,985 305 773 2,400 2,400 1,000 -58% 10-14 FICA 20,159 19,884 17,075 21,300 21,300 21,400 0% 10-15 HEALTH INSURANCE 65,631 68,238 57,495 69,200 69,200 69,500 0% 10-16 LID 1,339 1,307 1,140 1,400 1,400 1,500 7% 10-17 WORKMANS COMP. 10,506 176 9,455 9,100 9,100 9,200 1% 10-19 PENSION 13,659 13,493 11,792 14,100 64,300 63,200 348% 10-20 OPEB - 16,174 19,635 28,500 28,500 33,000 16% PERSONNEL COSTS 383,904 389,585 349,907 420,700 470,900 477,000 13% 20-22 OFFICE SUPPLIES 200 108 - - - - 0% 20-23 PRINTING AND DUPLICATING 245 73 - 200 200 200 0% 20-25 CUSTODIAL 49 - - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 314,449 335,743 269,763 275,000 275,000 275,000 0% 20-29 UNIFORMS/UNIFORM ALLOW 1,307 1,226 1,036 1,400 1,400 1,400 0% 20-31 BOOKS - 599 399 600 600 600 0% 20-32 SECURITY/SAFETY MATERIALS 625 832 730 1,000 1,000 300 -70% 20-33 SMALL TOOLS 628 2,015 883 2,000 2,000 2,000 0% 20-37 COMPUTER SOFTWARE 1,995 3,990 1,389 7,300 7,300 7,300 0% 20-38 COMPUTER HARDWARE - - - - - 1,300 0% 20-46 MATERIALS & SUPPLIES - 6 - 8,000 8,000 6,500 -19% MATERIALS & SUPPLIES 319,498 344,592 274,200 295,500 295,500 294,600 0% 30-21 TELEPHONE/FAX 231 437 494 1,100 1,100 1,100 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 240 - 50 300 300 900 200% 30-31 CONTRACTUAL SERVICES - 350 - 500 500 500 0% 30-43 ENVIRONMENTAL EXPENSES - - 400 - - - 0% 30-62 GASOLINE 2,163 2,128 1,946 2,000 2,000 2,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 233 68 3,689 600 600 600 0% 30-99 SNOW EMERGENCY - FEB 2003 - - - - - - 0% ADMINISTRATIVE EXPENDITURES 2,867 2,983 6,580 4,500 4,500 5,100 13% OPERATING EXPENDITURES 706,269 737,160 630,686 720,700 770,900 776,700 8% TOTAL EXPENDITURES $ 706,269 $ 737,160 $ 630,686 $ 720,700 $ 770,900 $ 776,700 8% OPERATING BUDGET STATS $ 706,269 $ 737,160 $ 630,686 $ 720,700 $ 770,900 $ 776,700 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 1% 4% -14% 14% 7% 1% REVENUES GENERAL FUND $ 706,269 $ 737,160 $ 630,686 $ 720,700 $ 770,900 $ 776,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 6.0 274

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GROUNDS 110-1500-522 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 583,702 $ 563,872 $ 523,548 $ 516,000 $ 516,000 $ 446,600 -13% 10-12 OVERTIME 21,565 15,021 10,147 14,900 14,900 11,100 -26% 10-13 TEMPORARY HELP - - - - 8,700 0% 10-14 FICA TAXES 45,838 43,754 40,186 40,800 36,400 35,000 -14% 10-15 HEALTH INSURANCE 129,734 120,386 109,647 112,000 91,300 115,400 3% 10-16 L I D INSURANCE 3,356 3,206 3,011 2,900 2,900 2,600 -10% 10-17 WORKERS COMPENSATION 23,362 460 21,398 17,500 15,700 15,100 -14% 10-19 PENSION 23,686 25,289 24,355 24,600 180,100 171,100 596% 10-20 OPEB - 35,766 45,640 54,000 48,200 52,100 -4% PERSONNEL COSTS 831,243 807,754 777,930 782,700 905,500 857,700 10% 20-22 OFFICE SUPPLIES 62 127 - - - - 0% 20-25 CUSTODIAL 510 129 235 300 300 300 0% 20-26 PROGRAM EXPENSES/SUPPLIES 40,792 60,073 40,882 41,700 41,700 41,700 0% 20-28 MEDICAL SUP & PHYSICALS - 3,151 - - - - 0% 20-29 UNIFORMS/UNIFORM ALLOW 3,777 3,578 3,021 3,400 2,800 3,400 0% 20-32 SECURITY/SAFETY MATERIALS 4,196 2,242 2,725 3,300 2,900 1,800 -45% 20-33 SMALL TOOLS 4,297 2,939 2,945 3,000 3,000 3,000 0% 20-44 SAND AND SALT 413 - 315 400 400 400 0% 20-46 CITY BLDG MAINT SUPPLIES 1,790 858 322 400 400 400 0% 20-58 WATER/SEWER 4,443 3,119 2,718 3,000 3,000 3,000 0% MATERIALS & SUPPLIES 60,280 76,216 53,163 55,500 54,500 54,000 -3% 30-21 TELEPHONE/FAX 742 655 507 700 700 600 -14% 30-23 ELECTRICITY 3,316 3,404 2,899 2,800 2,800 2,300 -18% 30-24 HEATING OIL/GAS 3,707 3,604 5,446 4,500 4,500 4,500 0% 30-27 SUBSCRIPTIONS AND DUES 425 570 435 500 500 800 60% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,741 1,252 1,226 500 500 3,000 500% 30-31 CONTRACTUAL SERVICES - 3,115 23,282 33,000 123,400 118,000 258% 30-43 ENVIRONMENTAL EXPENSES 2,750 - 13,148 3,000 3,000 3,500 17% 30-44 AGENCY BILLING-TEMP HELP 19,396 11,636 20,507 18,000 18,000 32,300 79% 30-62 GASOLINE 33,066 35,558 32,037 30,000 30,000 30,000 0% 30-64 TRUCK REPAIRS/MAINTENANCE 1,200 - - - - - 0% 30-65 MAINT EQUIP REPAIRS/MAINT 24,469 19,350 14,291 15,000 15,000 15,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 1,397 1,850 16,618 2,300 2,300 2,100 -9% ADMINISTRATIVE EXPENDITURES 92,209 80,994 130,396 110,300 200,700 212,100 92% OPERATING EXPENSES 983,732 964,964 961,489 948,500 1,160,700 1,123,800 18% 40-23 TRUCKS - PURCHASE 37,202 - 39,157 - - 68,100 0% 40-24 MAINT EQUIP - PURCHASE 9,347 - 72,610 50,100 50,100 - -100% CAPITAL OUTLAY 46,549 - 111,767 50,100 50,100 68,100 36% TOTAL EXPENDITURES $ 1,030,281 $ 964,964 $ 1,073,256 $ 998,600 $ 1,210,800 $ 1,191,900 19% OPERATING BUDGET STATS $ 983,732 $ 964,964 $ 961,489 $ 948,500 $ 1,160,700 $ 1,123,800 ACTUAL % OF OPER BUDGET 98% 100% 100% 100% 100% 100% BUDGET % CHANGE -12% -2% 0% -1% 22% -3% REVENUES GENERAL FUND $ 983,732 $ 964,964 $ 961,489 $ 948,500 $ 1,160,700 $ 1,123,800 GOV. CAPITAL PROJECT FUND 46,549 - 111,767 50,100 50,100 68,100 PERSONNEL BUDGETED FULL-TIME POSITIONS 16.0 14.0 14.0 13.0 13.0 14.0 275

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SANITATION 110-1800-555 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 450,553 $ 409,952 $ 365,463 $ 398,000 $ 399,400 $ 417,600 5% 10-12 OVERTIME 20,411 13,843 13,406 13,200 13,200 12,100 -8% 10-14 FICA TAXES 35,596 31,791 28,287 31,100 31,100 33,000 6% 10-15 HEALTH INSURANCE 120,170 99,685 82,618 101,800 101,800 91,500 -10% 10-16 L I D INSURANCE 2,744 2,441 2,074 2,100 2,100 2,300 10% 10-17 WORKERS COMPENSATION 18,129 313 15,368 13,500 13,500 14,100 4% 10-19 PENSION 19,915 19,055 17,298 18,800 117,100 124,400 562% 10-20 OPEB - 26,105 31,803 41,300 41,300 49,500 20% PERSONNEL COSTS 667,518 603,185 556,317 619,800 719,500 744,500 20% 20-22 OFFICE SUPPLIES 181 141 - - - - 0% 20-23 PRINTING AND DUPLICATING 3,234 1,704 - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 37,213 80,306 11,476 20,000 20,000 20,000 0% 20-29 UNIFORMS/UNIFORM ALLOW 3,133 2,981 2,190 2,900 2,900 2,900 0% 20-32 SECURITY/SAFETY MATERIALS 2,964 2,513 1,983 2,500 2,500 1,100 -56% 20-33 SMALL TOOLS 421 286 246 400 400 400 0% 20-38 COMPUTER HARDWARE 1,370 - - - - - 0% 20-46 CITY BLDG MAINT SUPPLIES 309 513 865 500 500 500 0% MATERIALS & SUPPLIES 48,825 88,444 16,762 26,300 26,300 24,900 -5% 30-21 TELEPHONE/FAX 504 491 468 500 500 500 0% 30-25 ADVERTISEMENT 935 1,013 453 1,100 1,100 1,100 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 2,138 11 40 100 100 100 0% 30-31 CONTRACTUAL SERVICES 1,283,030 1,219,136 1,215,190 1,315,300 1,315,300 1,308,700 -1% 30-43 ENVIRONMENTAL EXPENSES 1,395 3,402 5,837 5,000 5,000 5,000 0% 30-44 AGENCY BILLING-TEMP HELP 60,777 42,277 74,418 59,000 59,000 36,500 -38% 30-62 GASOLINE 112,755 126,906 120,912 125,000 125,000 125,000 0% 30-64 TRUCK REPAIRS/MAINTENANCE 1,408 145 - - - - 0% 30-65 MAINT EQUIP REPAIRS/MAINT 406 - - - - - 0% 30-67 RADIO REPAIRS/MAINTENANCE 1,316 1,207 13,490 1,700 1,700 1,700 0% ADMINISTRATIVE EXPENDITURES 1,464,664 1,394,588 1,430,808 1,507,700 1,507,700 1,478,600 -2% OPERATING EXPENSES 2,181,007 2,086,217 2,003,887 2,153,800 2,253,500 2,248,000 4% 40-23 TRUCKS - PURCHASE 212,446 136,500 130,758 402,100 395,600 256,500 -36% CAPITAL OUTLAY 212,446 136,500 130,758 402,100 395,600 256,500 -36% TOTAL EXPENDITURES $ 2,393,453 $ 2,222,717 $ 2,134,645 $ 2,555,900 $ 2,649,100 $ 2,504,500 -2% OPERATING BUDGET STATS $ 2,181,007 $ 2,086,217 $ 2,003,887 $ 2,153,800 $ 2,253,500 $ 2,248,000 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -1% -4% -4% 7% 5% 0% REVENUES GENERAL FUND $ 2,181,007 $ 2,086,217 $ 2,003,887 $ 2,153,800 $ 2,253,500 $ 2,248,000 GOV. CAPITAL PROJECT FUND 212,446 136,500 130,758 402,100 395,600 256,500 PERSONNEL BUDGETED FULL-TIME POSITIONS 12.0 13.0 11.0 11.0 11.0 11.0 276

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE STREET 110-1800-554 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 410,957 $ 413,756 $ 363,352 $ 292,500 $ 285,300 $ 283,900 -3% 10-12 OVERTIME 6,187 5,026 4,465 8,800 8,800 4,700 -47% 10-13 TEMPORARY HELP - - - - - - 0% 10-14 FICA TAXES 31,778 31,500 28,166 23,100 23,100 22,000 -5% 10-15 HEALTH INSURANCE 95,072 88,428 74,415 74,400 74,400 89,100 20% 10-16 L I D INSURANCE 2,539 2,308 1,905 1,600 1,600 1,600 0% 10-17 WORKERS COMPENSATION 13,804 243 11,630 9,900 9,900 9,400 -5% 10-18 EDUCATIONAL ASSISTANCE 2,828 2,015 1,687 - 600 - 0% 10-19 PENSION 18,908 19,051 15,679 15,100 69,800 68,400 353% 10-20 OPEB - 26,282 27,945 30,500 30,500 33,500 10% PERSONNEL COSTS 582,073 588,609 529,244 455,900 504,000 512,600 12% 20-22 OFFICE SUPPLIES 145 58 - - - - 0% 20-23 PRINTING AND DUPLICATING 24 - - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 31,399 26,480 31,104 25,000 25,000 28,500 14% 20-29 UNIFORMS/UNIFORM ALLOW 1,985 2,643 2,148 2,300 2,300 2,300 0% 20-32 SECURITY/SAFETY MATERIALS 4,588 2,817 2,039 3,000 3,000 2,000 -33% 20-33 SMALL TOOLS 2,253 2,812 2,433 2,500 2,500 2,500 0% 20-38 COMPUTER HARDWARE - - - - - - 0% 20-41 STREET REPAIRING MATERIAL 11,039 19,139 7,171 19,000 19,000 10,000 -47% 20-42 STREET CLEANING SUPPLIES 4,359 2,591 2,514 4,000 4,000 3,000 -25% 20-43 STREET SIGNS/MARKING 15,270 13,622 22,037 16,000 16,000 16,000 0% 20-44 SAND AND SALT 24,576 599 6,593 8,000 8,000 9,300 16% 20-46 CITY BLDG MAINT SUPPLIES 10,493 7,169 10,137 200 200 200 0% 20-62 STORM SEWER SUPPLIES 4,064 4,402 - 3,000 3,000 10,000 233% 20-64 DITCH MAINTENANCE 1,640 122 26 800 800 1,500 88% MATERIALS & SUPPLIES 111,835 82,454 86,202 83,800 83,800 85,300 2% 30-21 TELEPHONE/FAX 1,605 676 461 200 200 - -100% 30-25 ADVERTISEMENT 485 29 792 300 300 700 133% 30-28 TRAINING/CONF/FOOD/TRAVEL 3,471 - 8,790 100 100 1,300 1200% 30-29 CONSULTING FEES - - 893 3,500 3,500 1,500 -57% 30-31 CONTRACTUAL SERVICES 4,889 575 590 600 600 1,500 150% 30-43 ENVIRONMENTAL EXPENSES - - - - - - 0% 30-44 AGENCY BILLING-TEMP HELP 13,119 - 4,294 5,000 13,500 5,000 0% 30-62 GASOLINE 46,391 48,344 48,443 47,000 47,000 50,000 6% 30-64 TRUCK REPAIRS/MAINTENANCE 538 (344) - - - - 0% 30-65 MAINT EQUIP REPAIRS/MAINT 69,934 13,341 8,023 5,000 5,000 5,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 1,075 2,056 17,340 2,300 2,300 2,200 -4% 30-99 SNOW EMERGENCY - 131,245 - - - - 0% ADMINISTRATIVE EXPENDITURES 141,507 195,922 89,624 64,000 72,500 67,200 5% OPERATING EXPENDITURES 835,415 866,985 705,071 603,700 660,300 665,100 10% 40-23 TRUCKS - PURCHASE 104,476 176,721 16,704 141,700 141,700 178,900 26% 40-25 OTHER EQUIPMENT PURCHASE - - - 39,800 39,800 291,400 632% 40-31 CONSTRUCTION - PURCHASE 350,123 29,617 134,010 70,000 3,279,200 3,586,100 5023% CAPITAL OUTLAY 454,599 206,338 150,714 251,500 3,460,700 4,056,400 1513% TOTAL EXPENDITURES $ 1,290,014 $ 1,073,323 $ 855,785 $ 855,200 $ 4,121,000 $ 4,721,500 452% OPERATING BUDGET STATS $ 835,415 $ 866,985 $ 705,071 $ 603,700 $ 660,300 $ 665,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % OF CHANGE -3% 4% -19% -14% 9% 1% REVENUES GENERAL FUND $ 835,415 $ 866,985 $ 705,071 $ 603,700 $ 660,300 $ 665,100 GOV. CAPITAL PROJECT FUND 454,599 206,338 150,714 251,500 3,460,700 4,056,400 STATE GRANT 150,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 11.0 11.0 10.0 8.0 8.0 8.0 277

PUBLIC UTILITIES CONTAINS THE FOLLOWING SUBSECTIONS: – PUBLIC WORKS WATER/WASTEWATER – ELECTRIC 278

WATER/WASTEWATER FUND BUDGET REVIEW Fiscal Year 2014-2015 May 2014 – Budget Review Hearing 279

Water/Wastewater Engineering Personnel Costs 438,900 25% Materials & Supplies 16,000 29% Administrative Expenditures 46,000 27% Overall Operating Expenses 500,900 25% Highlights: Personnel Costs decreased due to a decrease in staffing of 2 positions. Materials & Supplies expenditures are increased for office supplies, computer software and hardware offset by decreases in uniforms, security/safety materials and small tools. Administrative expenditures are decreased for telephone, subscriptions and dues, training/conf./food/travel, contractual services and gasoline. 280

Water Construction Personnel Costs 228,600 26% Materials & Supplies 4,200 55% Administrative Expenditures 19,700 38% Overall Operating Expenses 252,500 28% Highlights: Personnel Costs are decreased due to a decrease in staffing (2 positions have been removed). Materials and Supplies decreased in direct correlation to the reduction in staffing. Administrative Expenditures are decreased for gasoline offset by a small increase in training. 281 3

Water Management Personnel Costs 358,900 18% Materials & Supplies 64,200 2% Administrative Expenditures 62,200 4% Overall Operating Expenses 485,300 12% Capital Outlay 1,336,900 9% Total Expenditures 1,822,200 5% Highlights: Personnel Costs are up due to pension unfunded liability included here and an OPEB rate increase both are offset by a reduction in overtime. Materials & Supplies are down due to a decrease in security/safety materials, . Administrative Expenditures decreased for advertisement and consulting fees offset by increases in training/conf./food/travel and maintenance equip repairs. Capital Expenses decreased and includes the following projects: Garrison Oak Tech. Park, Wellhead Redevelopment Prog., WTP Process improvements, SCADA equipment Tech. Upgrade, Meter replacement Project and Water Quality improvements. In addition to the aforementioned projects, a Sterling L7500 is also included to be replaced this year. 282

Wastewater Management Personnel Costs 616,000 3% Materials & Supplies 84,000 1% Administrative Expenditures 274,100 4% Overall Operating Expenses 974,100 3% Capital Outlay 3,273,200 162% Total Expenditures 4,247,300 93% Highlights: Personnel Costs are increased overall but the salaries and benefits have decreased by one position. The increase is due to the Pension unfunded liability. Materials & Supplies remained about the same except for small decreases in medical sup & physicals and chemicals and additives offset by a small increase in security/safety materials. Administrative Expenses are up due to an increase in contractual services offset by decreases in training, consulting fees, maintenance equipment repairs. Capital Expenses have decreased and include the following projects, vehicles and equipment: I&I removal, Westover Pump Station (P/S) and Force Main Upgrade, Hazlettville Rd interceptor, Lakeview Dr. P/S Replacement, P/S repairs, Walker Rd P/S Generator replacement, Retreat P/S Replacement, Meter Replacement Prog., a Sterling L7500 Dump truck and a 283 Sterling Jet truck.

Water Treatment Personnel Costs 837,200 20% Materials & Supplies 153,600 0% Administrative Expenditures 586,100 10% Overall Operating Expenses 1,576,900 5% Capital Outlay 38,100 100% Total Expenditures 1,615,000 8% Highlights: Personnel costs are increased for one position, salary, overtime and all related benefit expense as well as pension unfunded liability and OPEB increase in correlation of the increased staffing. Materials & Supplies remained level. Administrative Expenditures decreased due to a large reduction in Contractual services. Capital Outlay includes a 1-Ton Utility truck. 284

WATER/WASTEWATER FUND 285

FY 2015 DRAFT Annual Operating Budget – Dover, Delaware CITY MANAGER DEPARTMENT OF PUBLIC WORKS - WATER / WASTEWATER FUND FISCAL YEAR 2014 ORGANIZATION CHART PUBLIC WORKS DIRECTOR / CITY ENGINEER 1 (accounted for in Public Works Administration) WATER TREATMENT WATER WASTEWATER WATER WATER / WASTEWATER & PRODUCTION MANAGEMENT MANAGEMENT CONSTRUCTION ENGINEERING & INSPECT. Water / Wastewater Manager 1 (accounted for in Water / Wastewater Engineering & Inspections) Water Production Supervisor Water / Wastewater Maintenance Supervisor Civil Engineer II 1 1 (accounted for in Water Management) 1 Water Treat. Plant Op. II Crew Leader Utility Maint. Mechanic II Utility Const. Crew Leader Civil Engineer I 3 1 3 1 2 Water Treat. Plant Op. I Motor Equip. Operator III Utility Maint. Mechanic I Heavy Equip. Operator I Construction Manager 6 1 3 1 1 10 Water Service Person Motor Equip. Operator II Utility Const. Worker II Public Works Inspector 1 2 2 2 4 Motor Equip. Operator I Motor Equip. Op. II 7 3 1 11 5 37 286

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER/WASTEWATER ENGINEERING 412/417-2600-553 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 338,942 $ 338,319 $ 319,364 $ 414,700 $ 260,000 $ 287,600 -31% 10-12 OVERTIME 460 966 949 3,300 3,300 800 -76% 10-13 TEMPORARY HELP - - - - 15,000 - 0% 10-14 FICA TAXES 25,105 25,165 23,723 32,000 20,000 22,100 -31% 10-15 HEALTH INSURANCE 63,257 55,249 48,610 79,600 44,600 55,500 -30% 10-16 L I D INSURANCE 2,013 1,936 1,818 2,300 2,300 1,800 -22% 10-17 WORKERS COMPENSATION 2,852 43 2,694 1,300 1,300 800 -38% 10-18 EDUCATIONAL ASSISTANCE 3,006 6,699 - - - - 0% 10-19 PENSION 14,697 16,473 14,684 21,300 58,600 46,200 117% 10-20 OPEB - 6,991 18,007 34,600 18,600 24,100 -30% PERSONNEL COSTS 450,332 451,841 429,849 589,100 423,700 438,900 -25% 20-22 OFFICE SUPPLIES - - 861 1,000 2,500 3,000 200% 20-29 UNIFORMS/UNIFORM ALLOW 50 - 38 600 600 300 -50% 20-31 BOOKS 25 430 155 600 600 600 0% 20-32 SECURITY/SAFETY MATERIALS 990 916 947 1,000 1,000 300 -70% 20-33 SMALL TOOLS 413 541 - 200 200 100 -50% 20-37 COMPUTER SOFTWARE 5,172 9,076 7,920 9,000 9,000 10,200 13% 20-38 COMPUTER HARDWARE - 2,374 - - - 1,500 0% MATERIALS & SUPPLIES 6,650 13,337 9,920 12,400 13,900 16,000 29% 30-21 TELEPHONE/FAX 1,269 1,648 766 1,400 1,400 1,100 -21% 30-27 SUBSCRIPTIONS AND DUES 954 942 1,332 1,100 1,100 600 -45% 30-28 TRAINING/CONF/FOOD/TRAVEL 479 1,590 50 2,800 2,800 1,400 -50% 30-31 CONTRACTUAL SERVICES 22,188 31,187 33,678 50,000 46,200 38,000 -24% 30-39 IN-HOUSE TRAINING - 625 650 600 2,900 600 0% 30-62 GASOLINE 5,927 6,750 5,946 6,500 6,500 3,800 -42% 30-64 TRUCK REPAIRS/MAINTENANCE 290 - - - - - 0% 30-67 RADIO REPAIRS/MAINTENANCE - - 4,523 500 500 500 0% ADMINISTRATIVE EXPENDITURES 31,107 42,742 46,945 62,900 61,400 46,000 -27% OPERATING EXPENDITURES 488,089 507,920 486,714 664,400 499,000 500,900 -25% 40-23 TRUCKS - PURCHASE - - 29,208 - - - 0% 40-99 DEPRECIATION EXPENSE 8,056 6,315 - - - 0% CAPITAL OUTLAY 8,056 6,315 29,208 - - - 0% TOTAL EXPENDITURES $ 496,145 $ 514,235 $ 515,922 $ 664,400 $ 499,000 $ 500,900 -25% OPERATING BUDGET STATS $ 488,089 $ 507,920 $ 486,714 $ 664,400 $ 499,000 $ 500,900 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -30% 4% -4% 37% -25% 0% REVENUES WATER/WASTEWATER FUND $ 488,089 $ 507,920 $ 486,714 $ 664,400 $ 499,000 $ 500,900 WATER/WASTEWATER I & E FUND 8,056 6,315 29,208 - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 7.0 6.0 6.0 6.0 7.0 5.0 287

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER CONSTRUCTION 412/417-5600-556 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 226,518 $ 203,185 $ 192,699 $ 196,200 $ 157,000 $ 122,400 -38% 10-12 OVERTIME 10,462 8,561 12,467 15,000 15,000 7,100 -53% 10-14 FICA TAXES 17,411 15,544 14,975 16,200 12,700 9,900 -39% 10-15 HEALTH INSURANCE 64,247 55,796 49,692 50,800 34,800 24,000 -53% 10-16 L I D INSURANCE 1,273 1,123 1,027 1,000 1,000 600 -40% 10-17 WORKERS COMPENSATION 7,820 123 6,920 7,000 5,600 4,300 -39% 10-19 PENSION 8,795 8,832 8,631 8,500 60,800 50,400 493% 10-20 OPEB - 9,953 12,372 15,500 12,700 9,900 -36% PERSONNEL COSTS 336,526 303,117 298,785 310,200 299,600 228,600 -26% 20-28 MEDICAL SUP & PHYSICALS - - - 700 700 - -100% 20-29 UNIFORMS/UNIFORM ALLOW 1,473 1,253 1,186 1,400 1,400 900 -36% 20-32 SECURITY/SAFETY MATERIALS 1,975 2,458 832 2,200 2,200 1,400 -36% 20-33 SMALL TOOLS 4,521 4,556 4,023 4,500 4,500 - -100% 20-38 COMPUTER HARDWARE 1,370 - - - - 1,300 0% 20-46 CITY BLDG MAINT SUPPLIES 379 449 135 400 400 400 0% 20-58 WATER/SEWER 135 117 99 200 200 200 0% MATERIALS & SUPPLIES 9,853 8,833 6,276 9,400 9,400 4,200 -55% 30-21 TELEPHONE/FAX 546 1,057 369 200 200 200 0% 30-23 ELECTRICITY 2,181 2,183 3,114 2,000 2,000 2,000 0% 30-24 HEATING OIL/GAS 2,568 2,920 2,311 3,000 3,000 3,000 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 379 - 20 100 100 500 400% 30-31 CONTRACTUAL SERVICES 2,676 3,558 2,970 3,000 3,000 3,000 0% 30-62 GASOLINE 23,626 22,051 11,718 22,000 22,000 9,500 -57% 30-64 TRUCK REPAIRS/MAINTENANCE 473 - - - - - 0% 30-66 OTHER EQUIP REPAIRS/MAINT 9,672 3,246 410 600 600 600 0% 30-67 RADIO REPAIRS/MAINTENANCE 1,285 735 7,539 900 900 900 0% ADMINISTRATIVE EXPENDITURES 43,406 35,750 28,450 31,800 31,800 19,700 -38% OPERATING EXPENDITURES 389,785 347,700 333,511 351,400 340,800 252,500 -28% 40-23 TRUCKS - PURCHASE - 29,985 35,900 90,000 90,000 - -100% 40-31 CONSTRUCTION - PURCHASE 22 - - - - - 0% CAPITAL OUTLAY 22 29,985 35,900 90,000 90,000 - -100% TOTAL EXPENDITURES $ 389,807 $ 377,685 $ 369,411 $ 441,400 $ 430,800 $ 252,500 -43% OPERATING BUDGET STATS $ 389,785 $ 347,700 $ 333,511 $ 351,400 $ 340,800 $ 252,500 ACTUAL % OF OPER BUDGET 97% 100% 100% 100% 100% 100% BUDGET % CHANGE - -11% -4% 5% -3% -26% REVENUES WATER/WASTEWATER FUND $ 389,785 $ 347,700 $ 333,511 $ 351,400 $ 340,800 $ 252,500 WATER/WASTEWATER I & E FUND 22 29,985 35,900 90,000 90,000 - PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 5.0 5.0 5.0 3.0 288

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER MANAGEMENT 412/417-6800-568 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 150,216 $ 142,559 $ 146,288 $ 190,700 $ 192,200 $ 193,200 1% 10-12 OVERTIME 10,682 8,160 7,354 11,200 11,200 9,100 -19% 10-14 FICA TAXES 11,756 11,050 11,138 15,400 15,400 15,400 0% 10-15 HEALTH INSURANCE 62,430 88,084 76,590 54,400 54,400 54,600 0% 10-16 L I D INSURANCE 1,184 1,728 1,540 1,100 1,100 1,100 0% 10-17 WORKERS COMPENSATION 6,206 105 6,156 6,700 6,800 6,700 0% 10-19 PENSION 6,625 6,581 6,787 9,100 48,000 63,000 592% 10-20 OPEB - 13,594 18,163 15,500 15,800 15,800 2% PERSONNEL COSTS 249,099 271,861 274,016 304,100 344,900 358,900 18% 20-28 MEDICAL SUP & PHYSICALS 234 341 100 500 500 500 0% 20-29 UNIFORMS/UNIFORM ALLOW 784 813 609 900 900 900 0% 20-31 BOOKS 128 95 - - - - 0% 20-32 SECURITY/SAFETY MATERIALS 1,195 1,766 727 1,900 1,900 800 -58% 20-33 SMALL TOOLS 6,916 8,808 7,215 7,000 7,000 7,000 0% 20-38 COMPUTER HARDWARE 685 - - - - - 0% 20-46 CITY BLDG MAINT SUPPLIES - - 4 - - 0% 20-51 WATER/SEWER SYSTEM SUP 47,612 46,456 49,200 45,000 45,000 45,000 0% 20-53 METERS/METER SUPPLIES 6,986 10,115 11,901 10,000 10,000 10,000 0% MATERIALS & SUPPLIES 64,540 68,394 69,755 65,300 65,300 64,200 -2% 30-21 TELEPHONE/FAX 3,700 3,659 4,126 4,000 4,000 4,000 0% 30-25 ADVERTISEMENT 8,902 5,123 2,340 4,000 4,000 2,500 -38% 30-27 SUBSCRIPTIONS AND DUES 2,826 2,710 2,837 2,900 2,900 2,900 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 510 50 60 2,600 3,200 3,200 23% 30-29 CONSULTING FEES 4,023 12,832 941 3,500 3,500 2,000 -43% 30-31 CONTRACTUAL SERVICES 23,055 6,817 26,120 25,000 24,400 25,000 0% 30-62 GASOLINE 20,460 22,713 19,772 21,000 21,000 21,000 0% 30-64 TRUCK REPAIRS/MAINTENANCE 108 - - - - - 0% 30-65 MAINT EQUIP REPAIRS/MAINT 314 532 368 500 500 600 20% 30-67 RADIO REPAIRS/MAINTENANCE 1,735 900 15,366 1,000 1,000 1,000 0% ADMINISTRATIVE EXPENDITURES 65,633 55,336 71,929 64,500 64,500 62,200 -4% OPERATING EXPENDITURES 379,272 395,591 415,700 433,900 474,700 485,300 12% 40-23 TRUCKS - PURCHASE - 28,816 153,036 26,800 26,800 66,900 150% 40-25 OTHER EQUIP - PURCHASE - - 19,128 - 30,200 - 0% 40-31 CONSTRUCTION - PURCHASE 959,816 2,238,456 915,012 1,450,000 7,584,300 1,270,000 -12% 40-34 WATER LINES 92,888 94,907 67,675 - - - 0% CAPITAL OUTLAY 1,052,704 2,362,179 1,154,852 1,476,800 7,641,300 1,336,900 -9% TOTAL EXPENDITURES $ 1,431,976 $ 2,757,770 $ 1,570,552 $ 1,910,700 $ 8,116,000 $ 1,822,200 -5% OPERATING BUDGET STATS $ 379,272 $ 395,591 $ 415,700 $ 433,900 $ 474,700 $ 485,300 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -17% 4% 5% 4% 9% 2% REVENUES WATER/WASTEWATER FUND $ 379,272 $ 395,591 $ 415,700 $ 433,900 $ 474,700 $ 485,300 WATER/WASTEWATER I & E FUND 1,052,704 2,362,179 1,154,852 1,476,800 7,641,300 1,336,900 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 4.0 5.0 5.0 4.0 4.0 289

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTE WATER MANAGEMENT 412/417-6900-569 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 379,191 $ 372,790 $ 304,371 $ 382,100 $ 298,500 $ 378,300 -1% 10-12 OVERTIME 24,882 23,300 26,562 27,100 27,100 27,000 0% 10-14 FICA TAXES 30,298 29,900 25,167 31,400 25,400 30,900 -2% 10-15 HEALTH INSURANCE 91,357 56,379 26,303 91,900 64,900 88,600 -4% 10-16 L I D INSURANCE 1,759 1,218 756 2,100 2,100 2,000 -5% 10-17 WORKERS COMPENSATION 15,563 251 13,355 13,500 10,900 13,300 -1% 10-18 EDUCATIONAL ASSISTANCE - - - - - - 0% 10-19 PENSION 18,300 18,039 14,252 19,500 48,900 65,900 238% 10-20 OPEB - 12,111 10,078 30,300 25,300 30,000 -1% PERSONNEL COSTS 561,350 513,988 420,845 597,900 503,100 636,000 6% 20-28 MEDICAL SUP & PHYSICALS 234 341 88 1,300 1,300 700 -46% 20-29 UNIFORMS/UNIFORM ALLOW 2,674 2,611 1,938 3,100 3,100 3,100 0% 20-32 SECURITY/SAFETY MATERIALS 3,180 3,171 2,591 3,400 3,400 3,600 6% 20-33 SMALL TOOLS 10,726 4,971 2,723 5,000 5,000 5,000 0% 20-35 CHEMICALS & ADDITIVES 1,536 2,477 2,117 2,800 2,800 2,500 -11% 20-37 COMPUTER SOFTWARE - 3,600 3,600 3,600 3,600 3,600 0% 20-38 COMPUTER HARDWARE 4,285 - - - - - 0% 20-46 CITY BLDG MAINT SUPPLIES 436 341 300 500 500 500 0% 20-51 WATER/SEWER SYSTEM SUP 16,603 16,452 9,510 16,000 16,000 16,000 0% 20-53 METERS/METER SUPPLIES 7,711 10,586 11,952 10,000 10,000 10,000 0% 20-54 PUMPING STATION SUPPLIES 38,473 37,529 36,851 38,000 38,000 38,000 0% 20-58 WATER/SEWER 2,134 1,513 997 1,000 1,000 1,000 0% MATERIALS & SUPPLIES 87,992 83,592 72,667 84,700 84,700 84,000 -1% 30-21 TELEPHONE/FAX 4,126 3,659 4,126 4,000 4,000 4,000 0% 30-23 ELECTRICITY 170,715 189,684 171,042 170,000 170,000 170,000 0% 30-27 SUBSCRIPTIONS AND DUES 63 - - - - - 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 426 8 61 7,600 7,600 1,700 -78% 30-29 CONSULTING FEES 9,678 6,824 - 3,500 3,500 2,000 -43% 30-31 CONTRACTUAL SERVICES 40,938 46,748 90,298 42,600 78,000 64,000 50% 30-62 GASOLINE 29,395 25,304 30,840 30,000 30,000 30,000 0% 30-64 TRUCK REPAIRS/MAINTENANCE 5,334 3,673 4 - - - 0% 30-65 MAINT EQUIP REPAIRS/MAINT 1,141 2,316 5,803 3,000 3,000 600 -80% 30-67 RADIO REPAIRS/MAINTENANCE 560 2,272 6,865 1,800 1,800 1,800 0% ADMINISTRATIVE EXPENDITURES 262,376 280,488 309,039 262,500 297,900 274,100 4% OPERATING EXPENDITURES 911,718 878,068 802,551 945,100 885,700 994,100 5% 40-23 TRUCKS - PURCHASE - 28,816 234,994 237,200 26,800 277,300 17% 40-25 OTHER EQUIPMENT - - 19,128 - 10,000 - 0% 40-31 CONSTRUCTION - PURCHASE 4,028,578 1,541,124 1,561,447 1,013,800 5,215,600 2,999,900 196% 40-35 SEWER LINES 110,719 229,601 - - - - 0% CAPITAL OUTLAY 4,139,297 1,799,541 1,815,569 1,251,000 5,252,400 3,277,200 162% TOTAL EXPENDITURES $ 5,051,015 $ 2,677,609 $ 2,618,120 $ 2,196,100 $ 6,138,100 $ 4,271,300 94% OPERATING BUDGET STATS $ 911,718 $ 878,068 $ 802,551 $ 945,100 $ 885,700 $ 994,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -8% -4% -9% 18% -6% 12% REVENUES WATER/WASTEWATER FUND $ 911,718 $ 878,068 $ 802,551 $ 945,100 $ 885,700 $ 994,100 WATER/WASTEWATER I & E FUND 4,139,297 1,799,541 1,815,569 1,251,000 5,252,400 3,277,200 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 10.0 10.0 10.0 11.0 11.0 290

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER TREATMENT PLANT 412/417-7600-576 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 443,044 $ 469,096 $ 411,080 $ 441,800 $ 441,800 $ 459,300 4% 10-12 OVERTIME 18,291 21,038 34,107 19,700 19,700 34,800 77% 10-14 FICA TAXES 33,663 35,866 32,751 35,300 37,700 37,900 7% 10-15 HEALTH INSURANCE 125,858 124,712 113,941 126,600 122,600 128,000 1% 10-16 L I D INSURANCE 2,379 2,413 2,272 2,400 2,400 2,500 4% 10-17 WORKERS COMPENSATION 17,808 348 18,052 15,200 17,400 16,300 7% 10-19 PENSION 20,617 21,102 20,019 22,300 92,100 120,100 439% 10-20 OPEB - 22,421 28,426 36,100 41,100 38,300 6% PERSONNEL COSTS 661,660 696,996 660,649 699,400 774,800 837,200 20% 20-23 PRINTING AND DUPLICATING 932 1,044 399 1,000 1,000 - -100% 20-25 CUSTODIAL 157 171 185 200 200 600 200% 20-29 UNIFORMS/UNIFORM ALLOW 2,320 2,596 3,316 3,500 3,500 4,100 17% 20-31 BOOKS 96 - 155 - - - 0% 20-32 SECURITY/SAFETY MATERIALS 2,513 2,134 4,056 2,700 2,700 1,700 -37% 20-33 SMALL TOOLS 3,834 3,891 1,156 4,500 4,500 4,500 0% 20-35 CHEMICALS & ADDITIVES 118,194 105,193 107,414 128,000 128,000 128,000 0% 20-37 COMPUTER SOFTWARE 165 179 - 200 200 200 0% 20-38 COMPUTER HARDWARE 1,370 1,299 - - - - 0% 20-46 CITY BLDG MAINT SUPPLIES 1,915 2,821 1,467 2,500 3,300 2,500 0% 20-49 WELL SUPPLIES/REHAB 10,405 9,333 12,041 11,000 11,000 12,000 9% MATERIALS & SUPPLIES 141,901 128,661 130,189 153,600 154,400 153,600 0% 30-21 TELEPHONE/FAX 643 213 182 200 200 200 0% 30-23 ELECTRICITY 517,153 454,847 431,649 450,000 368,000 450,000 0% 30-24 HEATING OIL/GAS 6,693 2,841 1,565 4,000 5,600 4,000 0% 30-25 ADVERTISEMENT - - - - - 500 0% 30-27 SUBSCRIPTIONS AND DUES 500 400 400 500 500 500 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 310 175 180 200 200 300 50% 30-31 CONTRACTUAL SERVICES 101,209 141,067 147,493 171,300 171,300 108,000 -37% 30-62 GASOLINE 12,037 13,300 12,031 12,000 12,000 12,000 0% 30-66 OTHER EQUIP REPAIRS/MAINT 15,028 8,062 1,558 10,000 7,600 10,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 372 1,116 4,443 600 600 600 0% ADMINISTRATIVE EXPENDITURES 653,945 622,021 599,501 648,800 566,000 586,100 -10% OPERATING EXPENDITURES 1,457,506 1,447,678 1,390,340 1,501,800 1,495,200 1,576,900 5% 40-23 TRUCKS - PURCHASE - 22,898 29,208 - - 38,100 0% CAPITAL OUTLAY - 22,898 29,208 - - 38,100 0% TOTAL EXPENDITURES $ 1,457,506 $ 1,470,576 $ 1,419,548 $ 1,501,800 $ 1,495,200 $ 1,615,000 8% OPERATING BUDGET STATS $ 1,457,506 $ 1,447,678 $ 1,390,340 $ 1,501,800 $ 1,495,200 $ 1,576,900 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -6% -1% -4% 8% 0% 5% REVENUES WATER/WASTEWATER FUND $ 1,457,506 $ 1,447,678 $ 1,390,340 $ 1,501,800 $ 1,495,200 $ 1,576,900 WATER/WASTEWATER I & E FUND - 22,898 29,208 - - 38,100 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 10.0 10.0 10.0 10.0 11.0 291

ELECTRIC FUND 292

ELECTRIC FUND BUDGET REVIEW Fiscal Year 2014-2015 May 2014 – Budget Review Hearing 293

Electric Administration Personnel Costs 260,400 0% Materials & Supplies 147,000 3% Administrative Expenditures 229,200 19% Overall Operating Expenses 636,600 7% Highlights: Personnel Costs remained consistent overall but the salaries, FICA, Lid insurance and OPEB all decreased while the overtime and pension unfunded liability increased. Materials and Supplies increased for the city building maintenance supplies and one computer is budgeted. Administrative expenses increased due to an increase in contractual services for custodial and mowing contracts. At the same time, consulting fees, electricity and telephone all decreased. 294

Electric T&D Personnel Costs 3,004,800 33% Materials & Supplies 444,100 4% Administrative Expenditures 579,800 1% Overall Operating Expenses 4,028,700 22% Capital Outlay 1,033,000 6% Total Expenditures 5,061,700 15% Highlights: Personnel Costs increased due to an increase in salaries, Lid insurance, pension unfunded liability and OPEB offset by a decrease for overtime and health insurance. Materials & Supplies decreased due to an decrease in uniforms, tools and electrical materials and supplies offset by an increase in computer hardware. Administrative Expenses remain level with a decrease in environmental expenses. Capital Outlay is for new developments and a Dodge Ram truck. 295

Electric Engineering Personnel Costs 1,077,100 19% Materials & Supplies 70,600 5% Administrative Expenditures 223,200 0% Overall Operating Expenses 1,370,900 15% Capital Outlay 1,663,100 31% Total Budget 3,034,00 16% Highlights: Personnel Costs increased overall due to the pension unfunded liability, workers comp and OPEB off set by decreases to salaries, overtime, FICA, and health insurance. Materials & Supplies increased due to security/safety materials and computer hardware. Administrative Expenses remained the same. Capital Outlay includes a new Ford Explorer, Horsepond to Cartanza 69 kv rebuild, substation battery replacement, Distribution capacitors, 69 kv Cable replacement North Street and College Road to McKee Substation feeders. 296

Systems Operations Personnel Costs 683,700 26% Materials & Supplies 2,600 0% Overall Operating Expenses 686,300 26% Highlights: Personnel Costs increased due to salaries and related benefits, health insurance and OPEB rate increases offset by a small decrease in overtime. 297

Power Plant Operations Personnel Costs 3,906,900 3% Materials & Supplies 229,200 3% Administrative Expenditures 2,005,000 0% Overall Operating Expenditures 6,141,100 2% Capital Outlay 2,240,000 6% Total Expenditures 8,381,100 3% Highlights: Personnel Costs reflect an increase for salaries and related benefits with temp help taken out of the budget. Materials & Supplies are increased mainly due to Janitorial services, medical supplies, uniforms, water treatment chemicals, computer hardware and a decrease in water/sewer. Administrative Expenses remained level with a large variations in many line items. Capital Outlay is increased as per the proposed capital plan including various projects for McKee Run Unit 3, Metering System Upgrades and Vansant unit 11 Capacity Increase and component replacements. 298 6

Power Supply 65 Series Supply Mgmt and Incentive Fees 1,096,000 0% 95 Series Purchases, capacity, and PJM Charges 41,361,00 5% 98 Fuel 1,611,100 0% Total Expenditures 44,068,100 1% Highlights: The budget includes power supply & risk management services, estimated power supply and fuel costs for Fiscal 2015. 299

Final Discussion and Wrap-Up 300

FY 2015 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Electric Division Fiscal Year 2015 Organization Chart CITY MANAGER ELECTRIC Electric Director (Vacant) ELECTRIC TRANSMISSION & ADMINISTRATION SYSTEM OPERATIONS ELECTRIC ENGINEERING DISTRIBUTION Line Crew Superintendent Administrative Assistant System Ops Crew Leader Eng. Services & System Ops. Support (Vacant) 1 1 1 1 Electrical Engineer II Electric Meter Tech Crew Leader Account Clerk II System Operators II (Vacant) 1 1 4 Electrical Engineer 1 Electric Meter Tech II 1 Substation Tech. Crew Leader 1 Journeyman-1st Class Lineman 7 (1 Vacant) 8 Substation Technician II 3 Lineman Second Class 6 Substation Technician I 0 Lineman Third Class 3 Electric Draftsman III 1 Lineman Crew Leader 2 (1 Vacant) Engineering Crew Leader 3 1 Groundworker Engineering Fieldworker 0 1 T & D/Engineering Coordinator 1 301

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POWER PLANT OPERATIONS 480/487-8101-591 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES & WAGES $ 2,205,596 $ 2,177,370 $ 2,239,601 $ 2,383,000 $ 2,231,800 $ 2,487,500 4% 10-12 OVERTIME 209,636 169,456 195,419 195,700 202,500 198,700 2% 10-13 TEMPORARY HELP - - 20,992 29,000 27,000 - -100% 10-18 EDUCATIONAL ASSISTANCE - - 2,874 5,000 2,900 5,000 0% 10-22 INCENTIVE ACUMULATOR 216,937 276,309 284,203 316,800 309,500 327,600 3% 10-23 INCENTIVE BURDEN (21.0%) 40,255 51,980 52,288 66,500 65,000 68,800 3% 10-24 BURDEN @ 40% 709,046 637,692 689,526 795,300 723,100 819,300 3% PERSONNEL COSTS 3,381,470 3,312,807 3,484,903 3,791,300 3,561,800 3,906,900 3% 20-22 OFFICE SUPPLIES/SUBSCRIPT 8,130 7,701 11,083 7,300 8,100 7,300 0% 20-23 PRINTING & DUPLICATING 2,297 1,878 3,258 3,500 2,600 3,000 -14% 20-25 JANITORIAL SERV/SUPPLIES 32,155 37,315 36,280 33,000 32,200 35,000 6% 20-28 MEDICAL SUPPLIES 1,102 - - 1,900 2,300 2,400 26% 20-29 UNIFORMS/UNIFORM ALLOW 16,594 5,667 5,856 5,200 12,400 13,000 150% 20-32 SECURITY/SAFETY MATERIALS 13,004 15,698 10,162 7,400 11,300 7,300 -1% 20-33 SMALL TOOLS 2,043 3,060 1,385 2,300 2,400 2,300 0% 20-35 WATER TREATMENT CHEMICALS 30,390 8,019 33,093 400 12,100 8,000 1900% 20-37 COMPUTER SOFTWARE 3,835 11,505 13,010 6,300 5,800 6,400 2% 20-38 COMPUTER HARDWARE 3,837 1,919 7,260 7,000 8,400 12,000 71% 20-46 CITY BUILDING MAINTENANCE 20,767 42,730 18,382 34,300 33,700 33,500 -2% 20-58 WATER/SEWER 135,081 59,180 62,523 115,000 55,900 84,000 -27% MATERIALS & SUPPLIES 269,235 194,672 202,291 223,600 187,200 214,200 -4% 30-19 OPERATOR INSURANCE 341,185 398,623 400,253 398,600 411,200 415,000 4% 30-21 TELEPHONE 12,699 13,084 15,429 10,700 10,500 10,700 0% 30-22 POSTAGE 10,431 7,286 13,483 10,000 9,200 9,000 -10% 30-23 ELECTRICITY 999,017 594,380 584,726 550,000 528,000 520,000 -5% 30-24 HEATING OIL/GAS 39,409 16,200 11,825 26,000 26,300 26,000 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 31,445 41,986 49,591 50,200 48,500 53,200 6% 30-31 CONTRACTUAL SERVICES 92,371 119,917 156,971 101,200 103,000 78,600 -22% 30-43 ENVIRONMENT EXPENSES 114,347 76,210 58,856 108,100 130,500 97,600 -10% 30-45 OPERATOR MANAGEMENT FEE 195,972 199,488 203,484 207,600 207,600 212,000 2% 30-46 OPERATOR INCENTIVE 122,098 159,597 162,788 150,000 162,000 157,000 5% 30-47 HOME OFFICE LABOR 69,985 73,043 91,795 71,300 72,300 63,300 -11% 30-51 RIGHT OF WAY/PERMITS 61,045 46,080 44,410 46,900 46,100 47,600 1% 30-62 GASOLINE 4,147 3,304 4,930 3,500 3,400 3,600 3% 30-66 OTHER EQUIPT/MAINTENANCE 70,413 65,437 58,319 53,000 51,300 39,500 -25% 30-67 RADIO REPAIRS/MAINTENANCE 750 17,009 700 5,800 5,300 5,800 0% 30-80 AUXILLARY SYSTEMS 44,056 22,225 39,528 46,400 47,500 43,400 -6% 30-81 BOILER SYSTEMS 149,037 36,683 60,587 81,000 93,700 54,000 -33% 30-82 CONTINUOUS EMISSIONS MONI 23,087 9,305 13,082 18,400 17,300 21,500 17% 30-83 DCS CONTROL SYSTEM 2,767 7,383 4,508 8,000 11,600 8,000 0% 30-84 FIRE PROTECTION SYSTEM 7,548 16,544 11,846 14,700 12,200 13,200 -10% 30-85 COOLING TOWER 6,838 2,050 5,233 6,000 5,000 5,000 -17% 30-86 FUEL OIL/GAS SYSTEMS 1,516 2,501 - - - 3,000 0% 30-87 COMBUSTION TURBINE MAINT 42,501 22,212 19,879 12,000 19,000 12,000 0% 30-88 POWER DISTRIBUTION SYSTEM 2,580 35,404 8,447 9,500 9,000 64,000 574% 30-89 TURBINE GENERATOR SYSTEMS 18,089 7,429 11,221 12,000 12,100 12,000 0% ADMINISTRATIVE EXPENDITURES 2,463,333 1,993,380 2,031,889 2,000,900 2,042,600 1,975,000 -1% OPERATING EXPENDITURES 6,114,038 5,500,859 5,719,083 6,015,800 5,791,600 6,096,100 1% 40-25 OTHER EQUIP-PURCHASE 424,747 - - - 125,000 - 0% 40-31 CONSTRUCTION-PURCHASE 1,542,796 1,897,455 929,027 2,117,800 2,005,000 2,240,000 6% CAPITAL OUTLAY 1,967,543 1,897,455 929,027 2,117,800 2,130,000 2,240,000 6% TOTAL EXPENDITURES $ 8,081,581 $ 7,398,314 $ 6,648,110 $ 8,133,600 $ 7,921,600 $ 8,336,100 2% OPERATING BUDGET STATS $ 6,114,038 $ 5,500,859 $ 5,719,083 $ 6,015,800 $ 5,791,600 $ 6,096,100 ACTUAL % of OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 6% -10% 4% 5% -4% 5% REVENUES ELECTRIC FUND - OPERATING $ 6,114,038 $ 5,500,859 $ 5,719,083 $ 6,015,800 $ 5,791,600 $ 6,096,100 ELECTRIC I & E FUND - CIP 1,967,543 1,897,455 929,027 2,117,800 2,130,000 2,240,000 302

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POWER SUPPLY 480/487-8102-592 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 65-31 CONTRACTUAL SERVICES $ 226 $ 5,207 $ 157,955 $ 100,000 $ 100,000 $ 100,000 0% 65-44 OPERATOR/SUPPLY MGMT FEE 2,355,630 996,000 996,000 996,000 996,000 996,000 0% 65 SERIES TOTAL 2,355,856 1,001,207 1,153,955 1,096,000 1,096,000 1,096,000 0% 95-48 3RD PARTY HEDGE PURCHASES 47,543,983 41,441,134 37,698,282 23,832,000 26,458,900 21,823,000 -8% 95-49 CAPACITY CHARGES 12,344,169 8,685,938 11,587,934 15,787,200 15,614,100 9,958,900 -37% 95-50 CAPACITY CREDITS (11,407,201) (7,373,701) (14,318,588) (15,079,800) (15,079,800) (8,881,500) -41% 95-58 SOLAR POWER SUPPLY - 1,824,518 1,595,826 1,565,800 1,729,200 2,067,600 32% 95-59 SOLAR RENEWAL ENERGY CREDIT - - 370,255 300,000 352,600 378,600 26% 95-90 PJM CHARGES - TRANS. & FEES - - 7,103,571 4,740,000 7,420,000 7,234,100 53% 95-91 PJM CHARGES - ENERGY 15,051,912 10,182,061 6,024,702 12,812,900 17,274,000 11,499,800 -10% 95-92 PJM CREDITS (6,834,780) (4,081,759) (2,433,494) (397,000) (5,314,800) (486,700) 23% 95-93 PJM SPOT MARKET ENERGY - - - (230,500) (1,004,500) (2,232,800) 869% 95 SERIES TOTAL 56,698,083 50,678,191 47,628,490 43,330,600 47,449,700 41,361,000 -5% 98-91 GAS FUEL 3,548,275 1,582,984 1,023,574 - 1,603,800 1,611,100 0% 98-93 NO. 2 FUEL OIL 136,924 - - - - - 0% 98 SERIES TOTAL 3,685,199 1,582,984 1,023,574 - 1,603,800 1,611,100 0% OPERATING EXPENDITURES 62,739,138 53,262,382 49,806,020 44,426,600 50,149,500 44,068,100 -1% TOTAL EXPENDITURES $ 62,739,138 $ 53,262,382 $ 49,806,020 $ 44,426,600 $ 50,149,500 $ 44,068,100 -1% OPERATING BUDGET STATS $ 62,739,138 $ 53,262,382 $ 49,806,020 $ 44,426,600 $ 50,149,500 $ 44,068,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -8% -15% -6% -11% 13% -12% REVENUES ELECTRIC FUND $ 62,739,138 $ 53,262,382 $ 49,806,020 $ 44,426,600 $ 50,149,500 $ 44,068,100 303

FY 2014 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC TRANSMISSION & DISTRIBUTION 480/487-8200-562 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 1,429,382 $ 1,456,482 $ 1,433,173 $ 1,498,000 $ 1,307,700 $ 1,508,300 1% 10-12 OVERTIME 121,397 126,886 172,288 127,800 127,800 115,000 -10% 10-14 FICA TAXES 115,703 117,942 120,210 124,400 109,400 124,100 0% 10-15 HEALTH INSURANCE 268,692 274,335 255,422 266,900 245,900 245,400 -8% 10-16 L I D INSURANCE 6,274 6,485 6,106 6,400 6,400 6,500 2% 10-17 WORKERS COMPENSATION 59,502 1,321 65,087 53,600 47,600 53,500 0% 18-Oct EDUCATIONAL ASSISTANCE - - - - - - 0% 10-19 PENSION 62,295 65,932 64,874 69,000 787,100 842,400 1121% 10-20 OPEB - 70,616 86,687 106,600 94,600 109,600 3% PERSONNEL COSTS 2,063,245 2,119,999 2,203,848 2,252,700 2,726,500 3,004,800 33% 20-26 PROGRAM EXPENSES/SUPPLIES - - 383 - - - 0% 20-29 UNIFORMS/UNIFORM ALLOW 26,054 26,541 24,177 28,000 28,000 25,000 -11% 20-32 SECURITY/SAFETY MATERIALS 17,977 22,456 18,456 18,000 18,000 18,000 0% 20-33 SMALL TOOLS 26,248 25,930 24,415 26,000 26,000 25,000 -4% 20-37 COMPUTER SOFTWARE - 179 - 200 200 - -100% 20-38 COMPUTER HARDWARE 259 562 2,500 1,600 1,600 11,800 638% 20-53 METERS/METER SUPPLIES 15,042 13,719 15,211 14,000 14,000 14,000 0% 20-58 WATER/SEWER 888 494 693 200 200 300 50% 20-61 ELEC MATERIALS/SUPPLIES 351,800 307,667 375,087 375,000 375,000 350,000 -7% MATERIALS & SUPPLIES 438,268 397,548 460,922 463,000 463,000 444,100 -4% 30-21 TELEPHONE/FAX 1,663 1,686 1,236 1,400 1,400 1,400 0% 30-23 ELECTRICITY 519 576 533 600 600 600 0% 30-24 HEATING OIL/GAS 6,349 3,629 5,963 6,000 6,000 6,000 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 9,058 4,259 7,985 5,000 5,000 5,000 0% 30-31 CONTRACTUAL SERVICES 340,713 311,552 413,599 441,000 441,000 441,000 0% 30-39 IN-HOUSE TRAINING 51 1,898 1,933 - - - 0% 30-43 ENVIRONMENTAL EXPENSES 32,676 28,111 30,065 40,000 40,000 33,000 -18% 30-51 RIGHT OF WAY 5,955 5,955 5,955 6,000 6,000 6,000 0% 30-62 GASOLINE 59,326 63,348 61,986 63,000 63,000 63,000 0% 30-64 TRUCK REPAIRS/MAINTENANCE 20,064 8,450 15,640 15,000 15,000 15,000 0% 30-66 OTHER EQUIP REPAIRS/MAINT 5,328 9,460 7,572 7,500 7,500 7,500 0% 30-67 RADIO REPAIRS/MAINTENANCE 3,612 3,957 13,236 1,300 1,300 1,300 0% ADMINISTRATIVE EXPENDITURES 485,314 442,881 565,703 586,800 586,800 579,800 -1% OPERATING EXPENDITURES 2,986,827 2,960,428 3,230,473 3,302,500 3,776,300 4,028,700 22% 40-23 TRUCKS - PURCHASE - 48,238 145,718 225,000 269,600 33,000 -85% 40-25 OTHER EQUIP - PURCHASE 36,454 - - 275,000 275,000 - -100% 40-31 CONSTRUCTION - PURCHASE - - - - - 0% 60-31 UG TRANSFORMERS 109,268 90,218 163,528 75,000 75,000 144,200 92% 60-34 UG CONDUCTORS/DEVICES 494,950 296,420 805,707 450,000 450,700 789,700 75% 60-46 METERS 52,151 26,588 68,651 75,000 74,300 66,100 -12% CAPITAL OUTLAY 692,823 461,464 1,183,603 1,100,000 1,144,600 1,033,000 -6% TOTAL EXPENDITURES $ 3,679,650 $ 3,421,892 $ 4,414,076 $ 4,402,500 $ 4,920,900 $ 5,061,700 15% OPERATING BUDGET STATS $ 2,986,827 $ 2,960,428 $ 3,230,473 $ 3,302,500 $ 3,776,300 $ 4,028,700 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -10% -1% 9% 2% 14% 7% REVENUES ELECTRIC FUND $ 2,986,827 $ 2,960,428 $ 3,230,473 $ 3,302,500 $ 3,776,300 $ 4,028,700 ELECTRIC I & E FUND 692,823 461,464 1,183,603 1,100,000 1,144,600 1,033,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 25.0 25.0 24.0 24.0 24.0 24.0 304

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ENGINEERING 480/487-8300-563 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 627,617 $ 563,704 $ 553,596 $ 632,600 $ 551,900 $ 619,200 -2% 10-12 OVERTIME 6,234 7,998 18,570 15,000 15,000 11,000 -27% 10-14 FICA TAXES 47,595 42,962 42,299 49,500 42,500 48,100 -3% 10-15 HEALTH INSURANCE 99,977 82,693 100,730 112,400 102,300 105,900 -6% 10-16 L I D INSURANCE 3,079 2,719 2,708 3,100 3,100 3,100 0% 10-17 WORKERS COMPENSATION 18,364 343 16,217 14,100 12,600 15,100 7% 10-18 EDUCATIONAL ASSISTANCE - - - - 1,100 - 0% 10-19 PENSION 27,984 25,926 28,691 31,100 227,400 229,600 638% 10-20 OPEB - 25,662 33,649 43,800 38,800 45,100 3% PERSONNEL COSTS 830,850 752,007 796,459 901,600 994,700 1,077,100 19% 20-29 UNIFORMS/UNIFORM ALLOW 6,912 7,569 6,602 8,000 8,000 8,000 0% 20-31 BOOKS 673 412 - 400 400 200 -50% 20-32 SECURITY/SAFETY MATERIALS 4,473 3,345 4,029 4,000 4,000 5,600 40% 20-33 SMALL TOOLS 2,096 2,464 3,493 2,000 2,000 2,000 0% 20-37 COMPUTER SOFTWARE 2,433 2,447 230 3,000 3,000 - -100% 20-38 COMPUTER HARDWARE 14,271 2,020 2,297 - - 4,800 0% 20-61 ELEC MATERIALS/SUPPLIES 37,512 24,378 47,335 50,000 50,000 50,000 0% MATERIALS & SUPPLIES 68,370 42,635 63,986 67,400 67,400 70,600 5% 30-21 TELEPHONE/FAX 20,975 20,398 19,988 22,000 22,000 22,000 0% 30-23 ELECTRICITY 2,224 1,698 1,849 2,000 2,000 2,000 0% 30-27 SUBSCRIPTIONS AND DUES 195 311 185 400 400 400 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 5,660 2,158 7,382 8,000 8,000 8,000 0% 30-31 CONTRACTUAL SERVICES 635,130 90,392 109,766 104,000 99,000 104,000 0% 30-39 IN-HOUSE TRAINING 1,940 2,610 2,055 - - - 0% 30-43 ENVIRONMENTAL EXPENSES 62,627 56,150 59,800 60,000 60,000 60,000 0% 30-51 RIGHT OF WAY 5 - - - - - 0% 30-61 OFF EQUIP/REPAIRS & MAINT 100 - 54 - - - 0% 30-62 GASOLINE 15,668 15,802 14,331 18,000 18,000 18,000 0% 30-64 TRUCK REPAIRS/MAINTENANCE 16 - 1 - - - 0% 30-66 OTHER EQUIP REPAIRS/MAINT 15,289 - 14,165 7,500 12,500 7,500 0% 30-67 RADIO REPAIRS/MAINTENANCE 3,486 1,882 8,293 1,300 1,300 1,300 0% ADMINISTRATIVE EXPENDITURES 763,315 191,401 237,870 223,200 223,200 223,200 0% OPERATING EXPENDITURES 1,662,535 986,043 1,098,315 1,192,200 1,285,300 1,370,900 15% 40-22 AUTOMOBILES - PURCHASE - - - 35,000 35,000 28,600 -18% 40-23 TRUCKS - PURCHASE 56,078 - - - - - 0% 40-25 OTHER EQUIP - PURCHASE 20,905 102,991 - 12,000 - - -100% 50-55 MCKEE RUN SUBSTATION REPAIR - - - - 45,000 - 0% 50-76 LIGHTING IMPROVEMENTS 194,100 50,000 99,916 50,000 50,000 - -100% 50-82 REPLACE BREAKERS 98,292 - - - - - 0% 50-83 UG CABLE REPLACEMENT - - - - - 85,000 0% 50-85 WIRE REPLACEMENT 69KV - - - - - 75,000 0% 50-86 BATTERY BANK REPLACEMENT - - - 24,500 24,500 24,500 0% 60-74 DAFB SUBSTATION LAND - - - - - - 0% 60-82 CAPICITOR INSTALLATIONS - 100,000 125,053 60,000 60,000 50,000 -17% 70-27 SUBSTATIONS 272,976 487,215 487,736 277,500 1,301,100 1,100,000 296% 70-28 DISTRIBUTION AUTOMATION - - - - - - 0% 70-35 TRANSMISSION/SWITCHES 144,593 98,000 73,938 1,546,800 55,000 - -100% 80-38 UPGRADE SCADA - 75,000 - - - - 0% 90-25 DISTRIBUTION UPGRADES 579,430 877,510 508,030 400,000 494,900 300,000 -25% 90-26 69 KV FEEDERS 3 & 4 4,242 - - - - - 0% 90-78 WHITEOAK 69KV REBUILD - - - - 550,000 - 0% CAPITAL OUTLAY 1,370,616 1,790,716 1,294,674 2,405,800 2,615,500 1,663,100 -31% TOTAL EXPENDITURES $ 3,033,151 $ 2,776,759 $ 2,392,989 $ 3,598,000 $ 3,900,800 $ 3,034,000 -16% OPERATING BUDGET STATS $ 1,662,535 $ 986,043 $ 1,098,315 $ 1,192,200 $ 1,285,300 $ 1,370,900 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 11% -41% 11% 9% 8% 7% REVENUES ELECTRIC FUND $ 1,662,535 $ 986,043 $ 1,098,315 $ 1,192,200 $ 1,285,300 $ 1,370,900 ELECTRIC I & E FUND 1,370,616 1,790,716 1,294,674 2,405,800 2,615,500 1,663,100 PERSONNEL BUDGETED FULL-TIME POSITIONS 11.0 10.0 10.0 10.0 10.0 10.0 305

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ADMINISTRATION 480/487-8400-564 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 245,439 $ 190,742 $ 77,140 $ 196,700 $ 101,700 $ 172,200 -12% 10-12 OVERTIME - 237 2,021 - - 2,000 0% 10-14 FICA TAXES 18,289 14,013 5,983 15,000 7,800 13,400 -11% 10-15 HEALTH INSURANCE 35,963 24,740 14,039 23,900 17,000 24,000 0% 10-16 L I D INSURANCE 1,549 1,129 533 1,200 1,000 1,100 -8% 10-17 WORKERS COMPENSATION 1,821 8 415 400 300 400 0% 10-19 PENSION 9,660 6,763 2,914 10,000 35,600 34,600 246% 10-20 OPEB - 8,386 5,149 14,500 7,500 12,700 -12% PERSONNEL COSTS 312,721 246,018 108,195 261,700 170,900 260,400 0% 20-22 OFFICE SUPPLIES 2,639 2,074 1,071 1,200 1,200 1,200 0% 20-23 PRINTING AND DUPLICATING 11,478 10,838 8,744 10,000 10,000 10,000 0% 20-28 MEDICAL SUP & PHYSICALS 86 364 95 100 100 100 0% 20-31 BOOKS 50 - - - - - 0% 20-37 COMPUTER SOFTWARE - 83 - 200 200 200 0% 20-38 COMPUTER HARDWARE - - - - - 1,300 0% 20-46 CITY BLDG MAINT SUPPLIES 129,133 158,847 128,119 130,000 130,000 133,300 3% 20-58 WATER/SEWER 807 880 853 900 900 900 0% MATERIALS & SUPPLIES 144,193 173,086 138,881 142,400 142,400 147,000 3% 30-21 TELEPHONE/FAX 2,440 2,164 1,263 1,900 1,200 1,000 -47% 30-23 ELECTRICITY 23,936 20,474 18,563 20,000 20,000 17,000 -15% 30-27 SUBSCRIPTIONS AND DUES 65,532 64,697 66,158 69,600 69,600 68,000 -2% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,013 (153) 947 2,500 2,500 2,500 0% 30-29 CONSULTING FEES 63,526 104,412 35,480 - 39,000 - 0% 30-31 CONTRACTUAL SERVICES 23,071 42,544 20,352 18,200 20,100 60,000 230% 30-32 LEGAL EXPENSES 301,070 - - 75,000 157,000 75,000 0% 30-35 COMMUNITY RELATIONS EXP 4,179 225 3,107 5,000 5,000 5,000 0% 30-62 GASOLINE 763 608 721 700 700 700 0% ADMINISTRATIVE EXPENDITURES 485,530 234,971 146,590 192,900 315,100 229,200 19% OPERATING EXPENDITURES 942,444 654,075 393,666 597,000 628,400 636,600 7% TOTAL EXPENDITURES $ 942,444 $ 654,075 $ 393,666 $ 597,000 $ 628,400 $ 636,600 7% OPERATING BUDGET STATS $ 942,444 $ 654,075 $ 393,666 $ 597,000 $ 628,400 $ 636,600 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 47% -31% -40% 52% 5% 1% REVENUES ELECTRIC FUND $ 942,444 $ 654,075 $ 393,666 $ 597,000 $ 628,400 $ 636,600 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 3.0 3.0 3.0 3.0 306

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE METER READING 480/487-8500-565 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 123,061 $ 124,887 $ 125,654 $ 129,700 $ 130,100 $ 124,200 -4% 10-12 OVERTIME 5,694 9,129 11,168 8,800 8,800 5,000 -43% 10-14 FICA TAXES 9,658 10,040 10,183 10,500 10,500 9,800 -7% 10-15 HEALTH INSURANCE 27,763 28,390 27,342 27,500 27,500 27,600 0% 10-16 L I D INSURANCE 750 758 758 800 800 800 0% 10-17 WORKERS COMPENSATION 4,980 110 5,548 3,300 4,400 2,900 -12% 10-19 PENSION 5,889 6,177 6,333 6,100 58,100 58,700 862% 10-20 OPEB - 1,464 7,736 9,000 9,000 9,100 1% PERSONNEL COSTS 177,795 180,955 194,722 195,700 249,200 238,100 22% 20-29 UNIFORMS/UNIFORM ALLOW 3,298 2,942 2,597 2,700 2,700 2,700 0% 20-32 SECURITY/SAFETY MATERIALS 312 109 340 400 400 400 0% 20-33 SMALL TOOLS 816 - - - - 5,300 0% 20-38 COMPUTER HARDWARE - - 1,401 - - - 0% 20-55 METER READING SUPPLIES 4,326 3,393 2,713 4,000 4,000 4,000 0% MATERIALS & SUPPLIES 8,752 6,444 7,050 7,100 7,100 12,400 75% 30-21 TELEPHONE/FAX 1,492 1,618 1,605 1,600 1,600 1,600 0% 30-62 GASOLINE 9,627 11,685 10,527 10,000 10,000 10,000 0% 30-66 OTHER EQUIP REPAIRS/MAINT 6,477 4,951 5,106 5,500 5,500 5,100 -7% 30-67 RADIO REPAIRS/MAINTENANCE 209 137 - 400 400 400 0% ADMINISTRATIVE EXPENDITURES 17,805 18,391 17,238 17,500 17,500 17,100 -2% OPERATING EXPENDITURES 204,352 205,790 219,010 220,300 273,800 267,600 21% 40-25 OTHER EQUIP - PURCHASE - 10,280 - - - - 0% 40-26 RADIO - PURCHASE - - - - - - 0% CAPITAL OUTLAY - 10,280 - - - - 0% TOTAL EXPENDITURES $ 204,352 $ 216,070 $ 219,010 $ 220,300 $ 273,800 $ 267,600 21% OPERATING BUDGET STATS $ 204,352 $ 205,790 $ 219,010 $ 220,300 $ 273,800 $ 267,600 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -29% 1% 6% 1% 24% -2% REVENUES ELECTRIC FUND $ 204,352 $ 205,790 $ 219,010 $ 220,300 $ 273,800 $ 267,600 ELECTRIC I & E FUND - 10,280 - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 307

FY 2015 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SYSTEM OPERATIONS 480/487-8600-526 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED BUDGET CHANGE 10-11 SALARIES $ 318,162 $ 332,035 $ 336,359 $ 339,100 $ 349,000 $ 347,100 2% 10-12 OVERTIME 52,681 43,311 61,029 50,300 50,300 50,000 -1% 10-14 FICA TAXES 27,547 27,665 29,061 29,900 29,900 30,300 1% 10-15 HEALTH INSURANCE 60,093 61,111 65,495 69,500 69,500 69,700 0% 10-16 L I D INSURANCE 1,265 1,343 1,356 1,400 1,400 1,400 0% 10-17 WORKERS COMPENSATION 10,545 275 13,366 12,800 12,800 13,100 2% 10-19 PENSION 14,932 16,321 16,773 16,700 138,700 146,800 779% 10-20 OPEB - 15,701 20,666 23,900 23,900 25,300 6% PERSONNEL COSTS 485,225 497,762 544,105 543,600 675,500 683,700 26% 20-32 SECURITY/SAFETY MATERIALS 300 300 300 - 300 - 0% 20-38 COMPUTER HARDWARE 1,370 - - - - 2,600 0% MATERIALS & SUPPLIES 1,670 300 300 - 300 2,600 0% TOTAL EXPENDITURES $ 486,895 $ 498,062 $ 544,405 $ 543,600 $ 675,800 $ 686,300 26% OPERATING BUDGET STATS $ 486,895 $ 498,062 $ 544,405 $ 543,600 $ 675,800 $ 686,300 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -22% 2% 9% 0% 24% 2% REVENUES ELECTRIC FUND $ 486,895 $ 498,062 $ 544,405 $ 543,600 $ 675,800 $ 686,300 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 5.0 308

OTHER FUNDS CONTAINS THE FOLLOWING SUBSECTIONS: – MUNICIPAL STREET AID FUND – WORKERS COMPENSATION FUND – COMMUNITY TRANSPORTATION FUND – LIBRARY GRANTS – POLICE GRANTS 309

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE MUNICIPAL STREET AID FUND CASH RECEIPTS $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET FY14 BEGINNING BALANCE 100 100 251,500 100 - 0.0% STATE GRANT 527,400 527,400 663,900 663,900 (136,500) 25.9% TOTALS 527,500 527,500 915,400 664,000 (136,500) 25.9% BUDGET SUMMARY $ DIFFERENCE % CHG 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS FY15 VS ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET FY14 TRANSFER TO GENERAL FUND 527,400 527,400 664,100 663,900 (136,500) 25.9% STREET IMPROVEMENTS - - 251,200 - - 0.0% CURRENT YEAR BALANCE 100 100 100 100 - 0.0% TOTALS 527,500 527,500 915,400 664,000 (136,500) 25.9% 310

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WORKER'S COMPENSATION FUND 662 OPERATING REVENUES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS % ACTUAL ORIGINAL REVISED PROPOSED FY14 BUDGET CHANGE BEGINNING BALANCE 633,051 1,200,600 1,267,800 1,135,000 132,800 -5.5% INTEREST INCOME (7,716) 10,600 10,600 10,600 - 0.0% PREMIUM FROM CITY 652,388 490,700 490,700 490,500 200 0.0% MISCELLANEOUS REVENUE 4,100 - 3,100 - 3,100 0.0% INSURANCE REFUND 57,525 - - - - 0.0% TRANSFER FROM ELECTRIC 500,000 - - - - 0.0% TOTALS 1,839,348 1,701,900 1,772,200 1,636,100 203,248 -3.9% OPERATING EXPENSES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS % ACTUAL ORIGINAL REVISED PROPOSED FY14 BUDGET CHANGE PROGRAM EXP./SUPPLIES - CLAIMS 433,214 450,000 450,000 450,000 - 0.0% INSURANCE 74,789 76,500 92,600 92,600 - 21.0% BANK FEES 689 600 600 600 - 0.0% STATE OF DEL - SELF INSURANCE TAX 29,114 37,000 37,000 37,000 - 0.0% CONTRACTUAL SERVICES 33,700 57,000 57,000 57,000 - 0.0% TOTAL EXPENSES 571,506 621,100 637,200 637,200 - 2.6% CURRENT YEAR BALANCE 1,267,842 1,080,800 1,135,000 998,900 136,100 -7.6% TOTALS 1,839,348 1,701,900 1,772,200 1,636,100 136,100 -3.9% 311

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE COMMUNITY TRANSPORTATION IMPROVEMENT FUND OPERATING REVENUES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS % ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET CHANGE PRIOR YEAR BALANCE 189,289 - 209,200 78,900 (78,900) 0.0% GRANTS REVENUE 263,965 500,000 1,387,600 500,000 - 0.0% TRF FM GENERAL CAPITAL PROJ FD - - - 1,000,000 (1,000,000) 0.0% INTEREST INCOME 207 500 500 500 - 0.0% TOTALS 453,461 500,500 1,597,300 1,579,400 (1,078,900) 215.6% OPERATING EXPENSES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS % ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET CHANGE PROGRAM EXP. GRANT RELATED 144,723 500,000 1,457,900 500,000 - 0.0% PROGRAM EXP. CITY APPROPRIATED 48,240 - - 1,000,500 (1,000,500) 0.0% OPERATING TRANSFERS - OUT 51,282 - 60,500 - - 0.0% CURRENT YEAR BALANCE 209,216 500 78,900 78,900 (78,400) 15680.0% TOTALS 453,461 500,500 1,597,300 1,579,400 (1,078,900) 215.6% 312

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIBRARY GRANT OPERATING REVENUES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS $ ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET CHANGE PRIOR YEAR BALANCE 30,008 - 27,800 17,300 (17,300) 0.0% STATE GRANT 270,044 270,100 274,100 274,100 (4,000) 1.5% FEDERAL GRANT 1,500 - 2,500 - - 0.0% TOTALS 301,552 270,100 304,400 291,400 (21,300) 7.9% OPERATING EXPENSES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS $ ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET CHANGE STATE GRANTS FURNITURE/FIXTURES 27,193 2,000 4,700 2,000 - 0.0% OFFICE SUPPLIES 20,363 24,000 24,000 24,000 - 0.0% PRINTING AND DUPLICATING 11,360 8,900 8,900 8,900 - 0.0% PROGRAM EXPENSES/SUPPLIES 26,400 28,000 28,000 28,000 - 0.0% BOOKS 114,926 124,900 128,900 124,900 - 0.0% AUDIO VISUAL SUPPLIES 67,900 74,000 74,000 74,000 - 0.0% POSTAGE 55 100 100 100 - 0.0% TRAINING/CONF/FOOD/TRAV 2,016 3,500 3,500 3,500 - 0.0% CONTRACTUAL SERVICES - - - - - 0.0% OFF EQP/REPAIRS & MAINT 2,000 2,000 2,000 2,000 - 0.0% COMPUTER HARDWARE - 2,700 - 2,700 - 0.0% OTHER EQUIP - PURCHASE - - 10,500 SUBTOTAL EXPENSES STATE GRANTS 272,213 270,100 284,600 270,100 - 0.0% FEDERAL GRANTS PROGRAM EXPENSES/SUPPLIES 1,500 - 2,500 - - 0.0% COMPUTER HARDWARE - - - - - 0.0% SUBTOTAL EXPENSES FEDERAL GRANTS 1,500 - 2,500 - - 0.0% CURRENT YEAR BALANCE 27,839 - 17,300 21,300 (21,300) 0 TOTALS 301,552 270,100 304,400 291,400 (21,300) 7.9% 313

FY 2015 ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE GRANTS OPERATING REVENUES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS % ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET CHANGE PRIOR YEAR BALANCE 173,789 100 175,200 77,200 (77,100) 77100.0% GRANTS RECEIVED 531,883 413,000 390,500 339,000 74,000 -17.9% INTEREST INCOME 443 - - - - 0.0% TOTALS 706,115 413,100 565,700 416,200 (3,100) 0.8% OPERATING EXPENSES $ DIFFERENCE 2012/13 2013/14 2013/14 2014/15 FY 15 PP VS % ACTUAL BUDGET REVISED PROPOSED FY14 BUDGET CHANGE EXPENDITURES MATERIALS AND SUPPLIES FURNITURE & FIXTURES 18,158 - - - - 0.0% POLICE EQUIPT & PROG SUPP 90,821 191,000 224,700 156,000 35,000 -18.3% TECHNOLOGY EQUIPMENT 101,744 60,000 60,000 50,000 10,000 -16.7% ADMINISTRATIVE EXPENDITURES CELL PHONE CHARGES 12,556 15,000 15,000 15,000 - 0.0% TRAINING 21,045 36,000 36,000 32,000 4,000 -11.1% AUDIT FEES - 1,000 1,000 1,000 - 0.0% CONTRACTUAL SERVICES 147,938 - - 6,000 (6,000) 0.0% CAPITAL OUTLAY VEHICLE PURCHASE 24,635 - - - - 0.0% TOTAL EXPENDITURES 416,897 303,000 336,700 260,000 43,000 -14.2% OTHER FINANCING USES OPERATING TRANSFERS-OUT 113,982 110,000 151,800 124,000 (14,000) 12.7% TOTAL FINANCING USES 113,982 110,000 151,800 124,000 (14,000) 12.7% CURRENT YEAR BALANCE 175,236 100 77,200 32,200 (32,100) 32100.0% TOTALS 706,115 413,100 565,700 416,200 (3,100) 0.8% THE ABOVE BUDGET INCLUDES THE POLICE GRANTS FUND, USDOJ BYRNE GRANTS FUND AS WELL AS THE OTHER FEDERAL POLICE GRANTS FUND. 314