05-22-2025 - Special Council - Budget Review Packet

CITY OF DOVER DRAFT ANNUAL OPERATING BUDGET FOR FISCAL YEAR JULY 1, 2025 - JUNE 30, 2026 “COMMUNITY EXCELLENCE THROUGH QUALITY SERVICE” Published by: The City Manager’s Office David S. Hugg, III, City Manager Sharon J. Duca, P.E., Assistant City Manager

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CITY OF DOVER 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.

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Table of Contents FY 2025 – 2026 Draft Annual Operating Budget With 2026 – 2030 Capital Investment Plans Section Page Introduction City Manager’s Letter……………………………………………………………………………….. 1 How To Use This Budget ………………………………………………………………………….. 5 Operational Structure……………………………………………………………………………….. 7 Budget Summary Budget Process…………………………………………………………………………………………. 9 Financial Policies……………………………………………………………………………………… 18 Fund Summaries All Funds Financial Summary……………………………………………………………………. 29 General Fund…………………………………………………………………………………………… 31 General Fund Projected Cost Per Capita……………………………………………………... 35 Sanitation Fund……………………………………………………………………………………….. 36 Water Fund……………………………………………………………………………………………… 38 Wastewater Fund……………………………………………………………………………………… 43 Electric Fund……………………………………………………………………………………………. 48 Property Tax Projection…………………………………………………………………………….. 53 Personnel Summary Personnel Table………………………………………………………………………………………… 55 Personnel Cost Summary………………………………………………………………………….. 56 Overtime Trends -- FY23 Through FY26 Comparison..………………………………… 57 Strategic Requests......................................................……………………………………. 58

Section Page Capital Investment Plan Total City Funding Source Summary………………………………………………………….. 63 General Fund Funding Source Summary…………………………………………………………………………. 73 Projects By Department…………………………………………………………………………….. 74 Sanitation Fund Funding Source Summary…………………………………………………………………………. 131 Projects By Department…………………………………………………………………………….. 132 Water Fund Funding Source Summary…………………………………………………………………………. 137 Projects By Department…………………………………………………………………………….. 138 Wastewater Funding Source Summary…………………………………………………………………………. 153 Projects By Department…………………………………………………………………………….. 154 Electric Funding Source Summary…………………………………………………………………………. 169 Projects By Department…………………………………………………………………………….. 170 Debt Service Debt Service Schedules General Obligation Bonds…………………………………………………………………………. 200 Water, Wastewater & Electric Revenue Bonds…………………………………………….. 201 General Operating Department & Division Summaries ii

Section Page Mayor……………………………………………………………………………………………………… 207 City Council……………………………………………………………………………………………… 211 City Manager……………………………………………………………………………………………. 215 City Clerk…………………………………………………………………………………………………. 219 Central Services Procurement & Inventory……………………………………………………………….. 224 Facilities Management……………………………………………………………………. 227 Fleet Maintenance………………………………………………………………………….. 229 Customer Service………………………………………………………………………………………. 231 Emergency Management & Communications………………………………………………. 235 Finance……………………………………………………………………………………………………. 239 Fire Department……………………………………………………………………………………….. 243 Human Resources…………………………………………………………………………………….. 247 Information Technologies………………………………………………………………………….. 251 Library…………………………………………………………………………………………………….. 255 Parks & Recreation……………………………………………………………………………………. 259 Grounds………………………………………………………………………………………… 246 Planning, Inspections & Community development Planning……………………………………………………………………………………….. 266 Inspections & Permitting…………………………..……………………………………. 268 Code Enforcement…………………………………………………………………………. 270 Police………………………………………………………………………………………………………. 273 Public Works Administration……………………………………………………………………………… 280 General Fund Engineering……………………………………………………………… 282 Streets………………….………………………………………………………………………. 284 iii

Section Page Stormwater………………………………………………………………………………………………. 287 Sanitation Sanitation………………………………………………………………………………………………… 291 Public Utilities Water Water Fund Water Engineering………………………………………………………………………… 300 Water Maintenance……………………………………………………………………….. 302 Water Treatment plant…………………………………………………………………… 304 Public Utilities Wastewater Wastewater Fund Wastewater Engineering………………………………………………………………… 312 Wastewater Maintenance……………………………………………………………….. 314 Public Utilities Electric Electric Fund Engineering…………………………………………………………………………………… 320 Power Plant…………………………………………………………………………………… 322 Power Supply………………………………………………………………………………… 324 Electric Transmission & Distribution………………………………………………. 326 Administration……………………………………………………………………………… 328 Meter Reading………………………………………………………………………………. 330 System Operations…………………………………………………………………………. 332 Other Funds Special Revenues……………………………………………………………………………………… 335 Municipal Street Aid………………………………………………………………………. 338 Electric Red Light Program…………………………………………………………….. 339 iv

Section Page Realty Transfer Tax……………………………………………………………………….. 340 Community Transportation……………………………………………………………. 341 Substance Abuse Prevention Program……………………………………………… 342 Library Grant………………………………………………………………………………… 343 Community Development Block Grants (CDBG)………………………………. 344 Police Grants…………………………………………………………………………………. 346 Lodging Tax………………………………………………………………………………….. 347 American Rescue Plan Act (ARPA)………………………………………………….. 348 Economic & Community Development…………………………………………….. 349 Ambulance Service………………………………………………………………………… 350 Internal Service Funds Worker’s Compensation…………………………………………………………………. 351 v

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INTRODUCTION THE FOLLOWING SUBSECTIONS ARE INCLUDED: CITY MANAGER’S LETTER HOW TO USE THIS BUDGET OPERATIONAL STRUCTURE

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Introduction City of Dover HOW TO USE THIS BUDGET The City of Dover budget document is intended to provide concise and reliable information to readers (Dover's citizens, the public, and other governmental entities) about the City's policies, financial plan, and operations. It includes information on Dover's objectives and budget for Fiscal Year 2026. At the front of the budget is a Table of Contents that will aid the reader in finding specific information quickly and provide a summary of the major topics. The budget is divided into 12 major sections: Introduction, Budget Summary, Fund Summaries, Personnel Summary, Capital Investments Plan, Debt Service, General, Sanitation, Public Utilities Water, Public Utilities Wastewater, Public Utilities Electric, and Other Funds. Highlights of each section are as follows: INTRODUCTION The City Manager's letter to Council contains an overview of the budget. It discusses goals of the budget and highlights important issues by major fund and division summaries. The Introduction also includes a section on the City operational structure. BUDGET SUMMARY In this section, all the funds are discussed in summary form. The Budget Summary begins by reviewing the budget process, calendar, amending the budget, budget procedures, capital investments plan and budget, budget policy guidelines, explanation of funds, budgetary basis of accounting and financial policies. FUND SUMMARIES A Fund Summary of each major fund which shows how revenues and expenditures are reported by fund, a self- balancing set of accounts designed to track specific revenues, and the uses of those revenues. Each fund's origin and purpose. These explain and discuss, in more detail, the City's major funds and their contingencies. Funds presented in this section include: General Fund, General Capital Project Fund, Sanitation Fund, Sanitation Improvement and Extension Fund, Wastewater Fund, Wastewater Improvement and Extension Fund, Water Fund, Water Improvement and Extension Fund, Electric Revenue Fund, and Electric Improvement and Extension Fund. PERSONNEL SUMMARY This section provides a summary of the City’s personnel, overall personnel budget, overtime trends and strategic requests. CAPITAL INVESTMENTS PLAN (CIP) Readers can find information on criteria, guidelines, and summary information on revenue sources and uses in this section. Highlights of Dover's CIP are identified, and a description of each project funded for Fiscal Year 2026 is included. DEBT SERVICE In this section, readers get an overview of the City's debt and the charter information on the subject. The City’s Debt Policy is also included. 5

Introduction City of Dover GENERAL, SANITATION, WATER, WASTEWATER, and ELECTRIC These sections of the budget are arranged by fund with the department listing beginning with Mayor, City Council, and City Manager. Thereafter, the departments are listed alphabetically within each fund. Departments are further categorized into divisions. Each department’s budget detail begins with a description of the department vision and an overview of major programs, objectives and measures, and strategic objectives and measures, along with any budget recommendations and notes, if appropriate. OTHER FUNDS Readers can find information on the City's other funds. These funds are usually internal service funds (cost sharing funds that serve the major funds), trust funds (funds held by the City in a trustee capacity) and agency funds (funds that account for assets held by the City as an agent for another outside agency). Readers are encouraged to contact the City with any comments or questions they might have regarding the budget. Inquiries may be addressed to the City Manager, P.O. Box 475, Dover, DE 19903-0475 or by telephone at (302) 736-7005. 6

Introduction City of Dover OPERATIONAL STRUCTURE Each operational fund is comprised of departments which are major organizational units of the City. Each department has overall management responsibility for one or more divisions. A line-item listing of expenses is included along with a personnel summary and organization charts by functions and staffing. The operational structure is included as a cross reference to depict relationships among programs, organizational units, and funds. The operational units by fund are listed in the table below. FUND DEPARTMENT DIVISION/PROGRAM GENERAL FUND Mayor Dover Police Department Economic Development City Council Legislative, Policy, and Administration Fiduciary Community Interaction City Manager Budget Preparation Department Management Project Development City Clerk Administrative Support Codification Ombudsman Municipal Elections and Referenda Central Services Warehouse and Purchasing Facilities Management Fleet Maintenance Customer Services/ Customer Service Tax Office Billing Collections Appraisal and Assessment Administration Emergency Management & Emergency Preparedness Communications Fire Marshal Finance Treasury and Cash Management Financial Reporting Administration Payroll Debt Management Accounts Payable Internal Auditing Budgetary Controls Asset Management Fire Fire Suppression and Rescue Response Fire Communications Fire Prevention Human Resources Recruitment and Employment Employee Benefits Risk Management Employee and Labor Relations 7

Introduction City of Dover FUND DEPARTMENT DIVISION/PROGRAM GENERAL FUND Information Technology Support Programming Administration Library Circulation/Reference Services Adult Services Youth Services Parks, Recreation & Grounds Parks and Park Management Grounds and Beautification Recreation Youth Intervention Program Planning, Inspections & Planning and Planning Services Community Development Property Maintenance Construction, Inspection, and Permit Administration Community Development Police Core Law Enforcement Operational Support Services Administrative Support Services Public Works Administration Streets Stormwater Water & Wastewater General Fund - Engineering & Inspection SANITATION Public Works Sanitation WATER FUND Water & Wastewater Water - Engineering & Inspection Water - Maintenance Water - Treatment Plant WASTEWATER FUND Water & Wastewater Wastewater - Engineering & Inspection Wastewater - Maintenance ELECTRIC FUND Electric Administration Transmission & Distribution Engineering System Operations & Energy Programs Power Supply Electric Generation The budget includes other special funds which can be found in Other Funds. 8

BUDGET SUMMARY THE FOLLOWING SUBSECTIONS ARE INCLUDED: BUDGET PROCESS CALENDARS BUDGET PROCEDURES FINANCIAL POLICIES

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Budget Summary City of Dover BUDGET PROCESS The budget process is conducted to comply with all charter mandates. The City Charter mandates the following: 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: ● A detailed statement showing the expenses of conducting each department and office of the City for the current year and last preceding fiscal year ● 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 ● The amount of the debt of the City with a schedule of maturities of bond issues ● A statement showing the amount required for interest in the City debt and for paying off any bonds maturing during the year and the amount required for the sinking fund ● 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 ● An estimate of the amount of money to be received from taxes ● Other information as the City Manager may think desirable or as may be required by the Council The Council shall, on or before the fourth Monday in June each year, adopt a budget for the succeeding fiscal year. The Council shall, as far as possible, adhere to the budget so adopted in the making of appropriations. The preparation of the budget begins with the establishment of goals and parameters through the City Manager's office. In October, the City Manager’s office distributed comprehensive budget instructions to department heads. The City of Dover's method of budgeting has evolved from concepts of many budgeting methods. A line-item form of budget is used to account for expenses and revenues. In recent years, the City has incorporated concepts of programmatic budgeting which focuses on programs performed. Programs are examined periodically for their relevance and effectiveness, a concept which comes from zero-based budgeting philosophy. In February of 2025, budget line items for both the current budget and proposed budget were reviewed with department heads to determine if service levels were to be maintained, improved, or reduced. New projects for the Capital Investment Plan were reviewed at this time as well. Revenues were projected as accurately as possible, in order to set priorities for proposed expenditures. The Council will review the proposed budget in l a te May . June 9, 2025 has been set for the Electric Fund Budg et Public Hearing. Public comments on the entire FY26 City Budget were also sought on this date. The budget is made available on the City of Dover website at https://www.cityofdover.com/public-documents. According to the ordinance, the proposed budget must go through two readings. After the budget’s adoption, monthly financial reports are issued to monitor and control the budget during the fiscal year. 9

Budget Summary City of Dover FISCAL 2025-2026 (JULY 1, 2025 – JUNE 30, 2026) Chronological BUDGET GUIDELINES REVENUES, EXPENSES & CIP PERSONNEL BUDGET SUMMARIES, ANALYTICS & FORECAST MODELS COUNCIL & COMMITTEE PRESENTATIONS 10/15/2024 Budget Memo, Instructions, & ‘Add Pay’ requests to be distributed Department’s Revenue & Expense Budget Preparation and entry into Munis (both Operating & 10/15/2024 CIP). Lockout will occur on 12/23/2024. .Submissions to Cent. Services by 10/25/24*; Inspections completed 11/29/24; Vehicle 10/25/2024* – inspections and recommendations completed; Submit to City Manager by 12/02/24. 11/29/2024 Price guides for computer related items, cell phones, copier maintenance, janitorial, HVAC, 10/31/2024 uniforms, vehicles, and life cycle replacements placed in the shared folder. 11/4/2024 Updated ‘Add Pay’ information due to City Manager’s Office. Requests for headcount or personnel changes (reclassification/raise) due to Human Resources *11/12/2024 and City Manager’s Office. Personnel budget changes, including reclassifications, are reviewed by the City Manager, 11/20/2024 – Controller/Treasurer & Human Resources Director. Meetings held with Department Heads to 12/20/2024 discuss. Department’s Revenue & Expense Budget Preparation and entry into Munis *12/23/2024 *Lockout will occur on 12/23/2024. *12/23/2024 *All CIP support documentation submitted to City Manager by 12/23/2024 1/6/2025 – City Manager, Controller/Treasurer & Human Resources review draft personnel budget. 1/17/2025 Department Narrative due; Complete personnel budget files; CMO to determine benefit *1/17/2025 rates; CMO enters personnel items into Munis. 1/31/25 Council workshop to review budget goals and objectives 1/27/25 – 2/14/25 Draft Budget Summaries & Forecast Models Prepared (based on FY25 data) 2/3/25 – 2 /28/25 Draft Budget Review meetings held with Department Heads 2/24/25 – 2/28/25 Draft Budget Summaries and historical trend review by City Manager & Controller 3/3/25 – 3/7/25 Revised Draft Budget & CIP prepared 5/19/25 – 6/13/25 Budget Communication Meetings with Commercial Customers, Department Heads & citizens 05/12/2025 Setting of Public Hearing – Electric Fund Budget 05/14/25 – 05/16/25 Preliminary Draft Budget to Council 05/20/25 – 05/22/25 Budget review meetings; Standing Committee Members invited 6/9/2025 Electric Public Hearing (Advertisement posted 10 days prior) & First Reading of Budget Ordinance 6/23/25 Second Reading of Budget Ordinance Bold with asterisk indicates deadline for Department Heads* 10

Budget Summary City of Dover AMENDING THE BUDGET There are two ways of amending any individual budget. Although the budget is presented as a line-item budget, department heads are permitted to change the breakdown within the materials and supplies and administrative groups of accounts (52000, 53000) if the total budgeted for that department is not exceeded. Department heads are not authorized to re-appropriate salary (51000) or capital items (54000). Through budget ordinance, the City Manager has the authority to make interdepartmental transfers of up to five percent if financial policies are adhered to. Any re-budgeting of available fund balances must have the approval of the City Council. BUDGET PROCEDURES Budgets are prepared for the General Fund, Sanitation Fund, Sanitation Capital Projects Fund, Governmental Capital Projects Fund, Water Fund, Wastewater Fund, Water Capital Projects Fund, Wastewater Capital Projects Fund, Electric Revenue Fund, Electric Capital Projects Fund, and Special Revenue Funds. The Governmental Capital Projects Fund is a section of the General Fund. This section is required by our financial policy. The separate budget for this fund covers the planning and control of only capital items for the General Fund. The Sanitation Capital Projects Fund covers the planning and control of capital items for those funds. The Water Capital Projects Fund, Wastewater Capital Projects Fund, and Electric Capital Projects Fund are sections of each utility enterprise. These sections are required by bond resolutions. Separate budgets for these funds cover the planning and control of only capital items of the utilities. Estimated ending budgetary balances provide the balancing amount for each budget. Acceptable budgetary balance guidelines were established by Council. The General Fund should maintain a minimum reserve in the budget balance of at least eight percent and no greater than twelve percent of the current year’s operating revenues for the General Fund, excluding the carry-forward balance. Water and Wastewater Funds should maintain a minimum reserve in the budget balance of at least eight percent and no greater than seventeen percent of the current year’s operating revenues for each of the Water and Wastewater Funds, excluding the carry forward balance. The Electric Revenue Fund should maintain a minimum budget balance of at least twelve percent of the current year operating revenues for the Electric Revenue Fund, excluding the carry forward balance. The City follows the practice of encumbrance accounting for the Governmental Fund types. Encumbrances represent commitments related to unperformed contracts for goods or services. The encumbrances outstanding at year ends are reported as reservations of fund balances and do not constitute expenditures or liabilities. The commitments will be honored during the subsequent year. The City Council adopts the budget. The City Council also adopts revisions for major items throughout the year. The City Charter requires the City to adhere to the budget appropriations as adopted by City Council. Department managers may not amend the total department budget amounts. Budget ordinances give the City Council the authority to revise budget appropriations. Budget ordinances give the City Manager the authority to transfer amounts not exceeding five percent of the total departmental budget within departments and between departments within funds. This is the legal level of budgetary control. If expenditures exceed appropriations by less than five percent of the total department budget, no formal Council approval procedure is required by the City budget ordinance. However, the City Council reviews all departmental budget activity on a regular basis and must approve all over expenditures of appropriations or transfer of appropriated amounts. All unencumbered appropriations lapse at the end of the fiscal year. 11

Budget Summary City of Dover CAPITAL INVESTMENTS PLAN AND BUDGET The Capital Investments Plan is a five-year plan for the purchase of property, equipment, and public improvements that are of a permanent nature. The City proposes a five-year Capital Investments Plan annually. The capital investments budget is a one-year appropriation of expenditures from the Capital Investments Plan and is normally funded from bond proceeds, grants, and operating funds. Capital expenditures are those which are not a current expense and have a period of usefulness of at least five years. Such items include projects requiring debt obligation, acquisitions or lease of land, purchase of major equipment or vehicles, construction of buildings or facilities, and major improvements. CRITERIA Capital outlays are major projects undertaken by the City that generally fit within one or more of the following categories: All projects requiring debt obligation or borrowing Any acquisition or lease of land Purchase of major equipment and vehicles ordered in excess of $25,000 with a life expectancy of five years or more Construction of new buildings or facilities including engineering, design, and other pre-construction costs with an estimated cost, in excess of $25,000 Major building improvements that are not routine expenses and that substantially enhance the value of a structure Major equipment or furnishings required to furnish new buildings or other projects Major projects that are generally not recurring on a "year in, year out" basis Projects costing more than $1,000 but less than $25,000 are included in the operating budget (minor capital). All vehicles requested for replacement were inspected by Fleet Maintenance staff. Each vehicle’s brake system, fuel system, suspension, steering mechanism, coupling devices, and operating systems were checked for condition and rated good, fair, or poor. Repair estimates were also included if any of the vehicle systems required maintenance. Any vehicles with a rating of good or fair were not replaced. 12

Budget Summary City of Dover BUDGET POLICY GUIDELINES The City of Dover follows numerous policy guidelines when preparing the budget. The most significant guidelines follow: The budget should be balanced with current revenues being equal to or greater than current expenditures/expenses. The following approaches are employed to balance the budget in order of priority: improve productivity, create new service fees, raise existing service fees based on the cost of services, eliminate programs, increase property taxes, and lastly, reduce or eliminate services. The tax rate should be competitive with nearby cities and cities of comparable size. The rate should produce revenue adequate to pay for approved City services. Qualified senior citizens receive a $50,000 exemption from the assessed value. The General Fund shall realize returns from the Enterprise Funds, excluding the Sanitation Fund. The returns should not sacrifice improvements to the utilities. The budget includes transfers of $10,000,000 from the Electric Fund and $1,00,000 each from the Wastewater and Water Funds for a total transfer from the Utility Funds to the General Fund of $12,000,000. This makes up a combined 23.2% of the General Fund revenues. Contingency Funds shall be maintained in the General, Sanitation, Wastewater, Water, and Electric Funds. These contingencies should be adequate to handle unexpected expenditures/expenses. The General Fund will maintain an amount of at least $700,000. The Wastewater and Water Funds will maintain an amount of at least $250,000. The Electric Revenue Fund will maintain an amount of at least $750,000. The City may only use monies in the contingency funds in times of unforeseen emergency expenditures. Investments made by the City will address safety, liquidity, and yield. Interest earned from investment of available funds will be distributed to funds according to ownership of the invested funds. The City’s investment policy authorizes investment of City funds in U.S. Government Securities, fully insured or fully collateralized Certificates of Deposit with federally insured institutions, the State investment pool, and Repurchase Agreements. Utility rates are reviewed annually to ensure that they will generate revenues adequate to cover operating expenses, meet the legal requirements of bond covenants, and allow adequate capital replacement. EXPLANATION OF FUNDS The accounting policies of the City conform to generally accepted accounting principles as applicable to governments. The following is a summary of the more significant policies: ● Basis of Presentation - Fund Accounting The accounts of the City are organized based on funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The City reports the following major governmental fund: General Fund: The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. The City reports the following major proprietary funds: Sanitation Fund: This fund accounts for transactions related to sanitation services, including payment of fees for waste disposal. Wastewater Fund: This fund accounts for transactions related to wastewater services, including the payment of fees to Kent County for the treatment of sewage. 13

Budget Summary City of Dover Water Fund: This fund accounts for transactions related to water services. The City also holds lease agreements with cell phone companies for equipment placed on City water towers. Electric Revenue Fund: This fund incorporates all transactions related to the generation, transmission and distribution of electricity. The Energy Authority (TEA) is contracted to manage the City’s power procurement, and North American Energy Services (NAES) is contracted to operate and maintain Dover’s electric generators at the Van Sant unit. The City reports the following non-major funds: Internal Service Fund: The City has created one internal service fund to account for the activities related to self- insured Workers Compensation. Receipts are provided from contributions by the City’s five major funds. Expenses are related to payment of claims, premiums, and administration costs. Actuarial analyses are completed triennially to ensure enough reserves for claims for the Workers Compensation Fund. Special Revenue Funds: These funds account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. This includes the Ambulance Service Fund. Fiduciary Funds: Fiduciary funds consist of trust and agency funds and are used to report assets held by the City in a trustee or agency capacity for others. These funds are, therefore, not available to support City programs. The City is the trustee for the City’s two pension plans: the Police Pension Fund and the Employee General Pension Fund. The City allocates the costs of certain governmental services to the costs of business-type activities (indirect expense allocation). These costs include allocated amounts of City management, centralized budgetary formulation and oversight, accounting financial reporting, information technology, payroll, procurement, contracting and oversight, investing and cash management, personnel services, etc. The allocations are charged to the business-type activities based on the use of these services. As a matter of policy, the costs of certain governmental functions are not allocated to business-type activities such as public safety, library, recreation, permitting, inspections, streets, community, and economic development. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made regardless of the measurement focus applied. All Governmental Funds, Expendable Trusts, and Agency Funds are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Revenues that are susceptible to accrual include property taxes and billable service charges. All other revenues are accounted for when they are received. Property taxes are recognized in the fiscal period for which they are levied provided they are “available’ – i.e., they are collected in the current period or are expected to be collected soon enough thereafter to be used to pay liabilities of the current period. The City considers all revenues reported in the government funds to be available if the revenues are collected 60 days after year-end, except for trash collection, which has a 30-day collection period. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. The exception to this general rule is principal and interest on general long-term debt which is recognized when due. Also, claims and judgments and compensated absences are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources. The government-wide financial statements as well as all proprietary and fiduciary trust funds are accounted for using the accrual basis of accounting and the economic resources measurement focus. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. 14

Budget Summary City of Dover BUDGETARY BASIS OF ACCOUNTING The City prepares the budget for Governmental Fund types in which the expenditure is estimated based on liabilities for goods and services to be incurred during the fiscal year. Revenues for the General Fund are budgeted on a cash basis except for property taxes and billable services, which are on a modified accrual basis. Under the cash basis of budgeting transactions are recognized only when cash is received. Under modified accrual basis revenues are recorded when they are earned (whether cash is received at the time). The expenditure is accounted for when the purchase orders are issued. Encumbrances are established when purchase orders are issued and accounted for as a designation of fund balance at year-end. The budget is amended in the subsequent year for the outstanding encumbrances of the prior year. Budgets for the Electric Revenue Fund, Water Fund, Wastewater Fund, Sanitation Fund, and Internal Service Fund are prepared on an accrual basis. Revenues are recorded when they are earned, and expenditures are recorded when goods and services are received whether cash disbursements are made at the time or not. Budgets are prepared under the assumption that the principal redemption of long-term debt must be assumed by Enterprise Fund activity in conformity with the bond ordinance. The budget is presented in this document in the legal budget format (non-GAAP) adopted by the City. Under this method: Capital outlays are considered expenditures; grants are considered as revenues and not contributions to capital; depreciation is not budgeted; debt service proceeds are considered to be revenues, not an increase in liabilities; debt payments are shown as expenditures rather than reductions of liabilities; proceeds from the sale of assets are considered revenue, however, the gain or loss is not. 15

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CITY OF DOVER FINANCIAL POLICIES Amended June 24, 2019 17

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 establish, when feasible, self-supporting enterprise funds and intergovernmental service funds in which a relationship between revenues and expenditures clearly exists. 6. 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. 7. The City will maintain a budgetary control system and will prepare reports, which compare actual revenues to budgeted amounts. 8. The City will limit the designation of General Fund revenues for specified purposes to maximize flexibility in budgeting and revenue utilization. 9. The City will review annually and revise, where necessary, its cost allocation formulas, i.e. internal service departments. 10. Upon satisfying all rate covenants the City will provide operating transfers to the General Fund. From the Water/Wastewater Utility no greater than $1,000,000 and from the Electric Utility no greater than $10,000,000. 18

Expenditure Policy 1. Basic and essential services provided by the City will receive priority for funding, i.e. Public Safety & Health, Utilities, Streets, & Sanitation. 2. A report of the expenses of the Public Safety categories that have been identified will be presented to City Council two (2) times; once upon delivery of the proposed budget in May and the other upon the adoption of the budget in July. The report will map the revenues that have been identified to support the expenses, how much of a gap there is, and what the trend is for closing the gap over a 20-year period. The revenues will be the direct revenues of those programs and the Property Tax Revenue, excluding BID taxes. 3. 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, less capital transfers, for each fund. The Beginning Budget Balance will not be considered a revenue source. 4. 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. 5. The City will restrict the use of appropriations as follows:  Funds appropriated for personnel expenses shall be restricted to use as personnel expenses. Any personnel savings at the end of each fiscal year will be re-appropriated in the next fiscal year to be transferred to the City’s capital funds or unfunded retirement liabilities as approved by City Council;  Funds appropriated as capital expenses shall be restricted to use as capital expenses;  Funds appropriated as operating expenses shall be restricted to use as operating expenses;  All requests for additional personnel shall be accompanied with a five-year estimate on the costs of such position(s), including salaries and other employment costs (OEC’s); 6. 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 Council. 7. 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 8. 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. 19

9. 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. 10. The City will establish an Other Post-Employment Benefit Fund (OPEB). The City will make contributions for eligible employees and retirees at the actuarial determined rates or percentages to fund future retiree medical benefits. 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 (3) years. 5. The City will pay for all capital projects and capital improvements on a pay-as-you-go basis using current revenues if 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 capital purchases, 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 City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 20

3. The City will maintain a minimum reserve, in a contingency account, of at least $700,000. 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 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. (Annual Depreciation is approximately $3.5 million per year). 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 – 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 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 capital purchases, 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 City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 3. The City will maintain a minimum reserve, in a contingency account, of at least $250,000 for the 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 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 21

replacements should equal the annual depreciation of the current assets. The City will maintain a minimum balance of $500,000 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. 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 Wastewater Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for 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 – Water 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 the Water Utility 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 capital purchases, 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 City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 3. The City will maintain a minimum reserve, in a contingency account, of at least $250,000 for each of the Water Funds. 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 Water Fund budget and contingency balances shall not exceed 25% (3 months) of Budgeted Operating Revenues. 22

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 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. 6. 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 system 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 $1.5 million 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 (7) years of any project completion. 7. The Water Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for water 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 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 capital purchases, 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 City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 3. The City will maintain a minimum reserve, in a contingency account, of at least $750,000 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 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. 23

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 $750,000 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 10% not to exceed 20% of the purchase power cost in any given year. If the reserve balance exceeds the 20% maximum, a credit will be applied to the power cost adjustment over the next three (3) fiscal years. 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 (7) 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 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. 24

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. When appropriate, 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. 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. 25

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. Adoption: Approval by City Council: January 28, 2002 Most recent amendments: 1. Amended by City Council on September 8, 2014 2. Amended by City Council on October 12, 2015 3. Amended by City Council on June 24, 2019 26

FUND SUMMARIES THE FOLLOWING SUBSECTIONS ARE INCLUDED: ALL FUNDS SUMMARY GENERAL FUND SANITATION WASTEWATER FUND WATER FUND ELECTRIC FUND

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City of Dover Fiscal Year 2026 Recommended Budget Budget Highlights & Discussion Points 27

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FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover All Funds Summary Fiscal 2026 Recommended Budget Fund or Beginning Revenues/ Expenses/ Ending Reserve Account Balances Transfers In Transfers Out Balances 1 General Fund 2 Operating Fund $ 11,180,500 $ 52,380,300 $ (59,654,800) $ 3,906,000 3 Contingency Account 790,800 20,000 - 810,800 4 Capital Project Fund 3,566,300 10,144,900 (9,435,700) 4,275,500 5 Capital Asset Reserve 1,524,900 (120,200) - 1,404,700 6 Parkland Reserve 105,300 (5,300) - 100,000 7 Total General Fund 17,167,800 62,419,700 (69,090,500) 10,497,000 8 Sanitation 9 Operating Fund - 5,168,400 (4,619,300) 549,100 10 Contingency Account 140,000 - - 140,000 11 I & E Fund - 735,000 (735,000) - 12 Total Sanitation Fund 140,000 5,903,400 (5,354,300) 689,100 13 Water Fund 14 Operating Fund 1,295,000 8,497,900 (8,110,700) 1,682,200 15 Contingency Account 326,700 10,000 - 336,700 16 I & E Fund 93,500 8,830,600 (8,719,600) 204,500 17 Capital Asset Reserve 616,200 20,000 - 636,200 18 Impact Fee Reserve 2,082,713 80,900 (30,900) 2,132,713 19 Total Water Fund 4,414,113 17,439,400 (16,861,200) 4,992,313 20 Wastewater Fund 21 Operating Fund 3,507,000 12,711,700 (13,176,900) 3,041,800 22 Contingency Account 326,700 12,000 - 338,700 23 I & E Fund 787,100 2,752,100 (2,702,100) 837,100 24 Capital Asset Reserve 614,800 20,000 - 634,800 25 Impact Fee Reserve 6,064,600 204,800 (4,800) 6,264,600 26 Total Wastewater Fund 11,300,200 15,700,600 (15,883,800) 11,117,000 27 Electric Fund 28 Operating Fund * 48,251,000 104,590,400 (122,569,900) 30,271,500 29 Contingency Account 1,012,400 35,000 - 1,047,400 30 Insurance Reserve 888,200 30,000 - 918,200 31 Rate Stabilization Reserve 9,804,556 360,000 - 10,164,556 32 I & E Fund 7,761,874 10,738,300 (10,738,300) 7,761,874 33 Depreciation Reserve 19,616,687 800,000 - 20,416,687 34 Future Capacity Reserve 15,490,300 500,000 - 15,990,300 35 Total Electric Fund 102,825,017 117,053,700 (133,308,200) 86,570,517 36 Less: 37 Interfund Operating Transfers (12,000,000) 12,000,000 38 Capital and Reserve Transfers (20,523,900) 20,523,900 39 Interfund Allocations 4,565,000 (4,565,000) 40 Subtotal Major Operating Funds 135,847,130 218,516,800 (240,498,000) 113,865,930 41 Workers Compensation 6,449,683 1,552,000 (660,000) 7,341,683 42 Community Transportation Fund 528,000 - (528,000) - 43 Police Grants - 585,900 (765,000) (179,100) 44 Library Grants - 401,150 (401,150) - 45 CDBG - 318,000 (318,000) - 46 American Recovery Act Funding 881,600 - - 881,600 47 Economic/Community Development 734,000 - - 734,000 48 Ambulance Service - 850,000 (600,000) 250,000 49 Subs Abuse - Youth Prog 51,210 90,000 (103,200) 38,010 50 Total All Funds & Reserves $ 144,491,624 $ 222,313,850 $ (243,873,350) $ 122,932,124 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. 29

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2025/2026 General Fund Revenue GRANTS COURT OF 5.0% CHANCERY FEES 8.7% POLICE FINES & FEES FRANCHISE FEES LODGING TAX 2.6% 1.0% 1.0% LIBRARY & LICENSES & RECREATION FEES PERMITS 0.9% 6.3% OTHER TRANSFER TAXES MISCELLANEOUS 3.9% RECEIPTS 0.4% INTERFUND SERVICE FEES 15.3% PROPERTY TAXES 31.9% UTILITY TRANSFERS 23.2% 30

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND CASH RECEIPT SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS FY26 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET FY25 VS 1 BEGINNING BALANCE 12,057,508 5,547,600 14,860,800 11,180,500 11,180,500 5,632,900 101.5% . 2 FINES AND POLICE REVENUE 697,859 781,100 781,100 767,900 767,900 (13,200) -1.7% 3 LIBRARY REVENUES 148,058 153,100 153,100 151,200 151,200 (1,900) -1.2% 4 KENT COUNTY BOOK REIMBURSEMENT 425,611 155,000 155,000 180,000 180,000 25,000 16.1% 5 BUSINESS LICENSES 1,484,323 1,616,400 1,616,400 1,540,000 1,540,000 (76,400) -4.7% 6 PERMITS AND OTHER FEES 2,906,381 1,785,000 1,797,000 1,722,000 1,722,000 (63,000) -3.5% 7 MISCELLANEOUS CHARGES 3,133,600 1,262,000 1,250,000 - - (1,262,000) -100.0% 8 POLICE EXTRA DUTY 597,457 497,500 497,500 514,000 514,000 16,500 3.3% 9 PROPERTY TAXES 16,223,148 16,876,000 16,876,000 16,500,000 16,500,000 (376,000) -2.2% 10 RECREATION REVENUE 140,377 145,000 145,000 145,000 145,000 - 0.0% 11 FRANCHISE FEE 524,452 600,000 600,000 500,000 500,000 (100,000) -16.7% 12 RENT REVENUE - GARRISON FARM 98,139 76,800 76,800 100,000 100,000 23,200 30.2% 13 COURT OF CHANCERY FEES 4,449,818 3,500,000 3,500,000 4,500,000 4,500,000 1,000,000 28.6% 14 INVESTMENT INCOME 75,316 50,000 50,000 100,000 100,000 50,000 100.0% 15 RECEIPTS SUBTOTAL 34,871,085 27,497,900 27,497,900 26,720,100 26,720,100 (777,800) -2.8% 16 INTERFUND SERVICE RECEIPTS 17 INTERFUND SERVICE RECEIPTS GEN GOV 1,592,553 1,679,500 1,679,500 1,788,400 1,788,200 108,900 6.5% 18 INTERFUND SERVICE RECEIPTS PUB WORKS 667,278 857,600 857,600 983,100 983,100 125,500 14.6% 19 INTERFUND SERVICE RECEIPTS CENT SRVCS 1,031,077 2,035,700 2,035,700 1,428,900 1,793,700 (606,800) -29.8% 20 INTERFUND SERVICE RECEIPTS FIN ADMIN 2,733,566 2,553,400 2,553,400 3,424,900 3,373,700 871,500 34.1% 21 INTERFUND SERVICE RECEIPTS SUBTOTAL 6,024,473 7,126,200 7,126,200 7,625,300 7,938,700 499,100 7.0% 22 GRANTS: 23 POLICE EXTRA DUTY 604,418 165,000 165,000 708,000 708,000 543,000 329.1% 24 POLICE GRANTS FUND 484,658 145,000 145,000 165,000 165,000 20,000 13.8% 25 POLICE PENSION GRANT 812,409 620,000 620,000 850,000 850,000 230,000 37.1% 26 GREEN ENERGY GRANT 98,500 98,500 98,500 98,500 98,500 - 0.0% 27 GRANTS SUBTOTAL 2,054,726 1,028,500 1,028,500 1,821,500 1,821,500 793,000 77.1% 28 TRANSFERS FROM: 29 TRANSFER TAX 2,322,756 2,000,000 2,000,000 2,000,000 2,000,000 - 0.0% 30 LODGING TAX - 500,000 500,000 500,000 500,000 - 0.0% 31 AMBULANCE SERVICE - 600,000 600,000 600,000 600,000 - 0.0% 32 MUNICIPAL STREET AID 789,494 750,000 750,000 750,000 750,000 - 0.0% 33 CIVIL TRAFFIC PENALTIES 66,052 50,000 50,000 50,000 50,000 - 0.0% 34 WATER/WASTEWATER 1,000,000 2,000,000 2,000,000 2,000,000 2,000,000 - 0.0% 35 ELECTRIC 8,000,000 10,000,000 12,465,200 10,000,000 10,000,000 - 0.0% 36 TRANSFERS FROM SUBTOTAL 12,178,302 15,900,000 18,365,200 15,900,000 15,900,000 - 0.0% 37 TOTAL REVENUES 55,128,587 51,552,600 54,017,800 52,066,900 52,380,300 514,300 1.0% 38 TOTAL BEGINNING BALANCE & REVENUE 67,186,095 57,100,200 68,878,600 63,247,400 63,560,800 6,147,200 10.8% GENERAL FUND EXPENSE SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS FY26 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET FY25 VS 1 DEPARTMENT EXPENSES: 2 CITY CLERK 428,268 486,800 486,800 492,900 492,900 6,100 1.3% 3 COUNCIL 234,310 266,500 266,500 276,600 276,600 10,100 3.8% 4 PLANNING 615,537 898,800 898,800 1,081,400 1,079,800 181,000 20.3% 5 CITY MANAGER 1,477,117 1,279,000 1,379,000 1,470,600 1,470,300 191,300 15.0% 6 HUMAN RESOURCES 373,335 478,000 478,000 495,200 495,200 17,200 3.6% 7 MAYOR 201,462 304,600 304,600 316,700 316,700 12,100 4.0% 8 FIRE 854,396 1,008,300 1,013,800 1,732,800 1,133,800 125,500 71.9% 9 LIFE SAFETY 852,815 1,222,500 1,222,500 1,662,200 1,664,100 441,600 36.0% 10 CODE ENFORCEMENT 780,365 1,163,500 1,161,500 1,213,700 1,143,700 (19,800) 4.3% 11 INSPECTIONS 733,048 767,400 769,400 700,100 769,100 1,700 -8.8% 12 POLICE 20,713,420 23,061,100 23,061,100 24,749,200 24,749,200 1,688,100 7.3% 13 POLICE EXTRA DUTY 746,018 405,000 405,000 910,700 910,700 505,700 124.9% 14 PUBLIC WORKS - ADMINISTRATION 616,713 670,700 670,700 743,500 743,500 72,800 10.9% 15 STREETS 713,543 797,000 797,000 899,800 899,800 102,800 12.9% 16 GROUNDS MAINTENANCE 1,603,126 1,788,500 1,788,500 2,047,300 2,047,300 258,800 14.5% 17 STORMWATER 708,159 - 1,021,200 1,109,900 1,104,900 1,104,900 0.0% 18 FACILITIES MANAGEMENT 798,550 886,400 886,400 807,900 807,900 (78,500) -8.9% 19 GENERAL FUND ENGINEERING 251,951 292,900 292,900 303,500 303,500 10,600 3.6% 20 LIBRARY 1,904,921 2,146,000 2,146,000 2,373,800 2,373,800 227,800 10.6% 21 RECREATION 1,446,704 1,573,300 1,583,300 1,653,300 1,653,300 80,000 5.1% 22 PROCUREMENT & INVENTORY 826,622 958,600 958,600 1,011,600 1,011,600 53,000 5.5% 23 FLEET MAINTENANCE 1,032,448 1,081,400 1,081,400 1,139,400 1,139,400 58,000 5.4% 24 INFORMATION TECHNOLOGY 810,666 920,500 920,500 1,045,700 1,045,700 125,200 13.6% 25 FINANCE 752,831 1,009,900 1,009,900 1,025,400 1,025,400 15,500 1.5% 26 CUSTOMER SERVICE 1,280,368 1,456,800 1,446,800 1,567,300 1,512,400 55,600 7.6% 27 DEPARTMENT SUBTOTALS 40,756,692 44,923,500 46,050,200 50,830,500 50,170,600 5,247,100 13.1% 28 OTHER EXPENDITURES: 29 DEBT SERVICE 627,990 626,700 626,700 625,200 625,200 (1,500) -0.2% 30 CONTRIBUTION TO DDP 150,000 150,000 150,000 150,000 150,000 - 0.0% 31 INSURANCE 1,112,185 1,044,300 1,044,300 1,200,000 1,200,000 155,700 14.9% 32 OTHER EMPLOYMENT EXPENSES - - - 200,000 200,000 200,000 0.0% 33 BANK & CREDIT CARD FEES 33,458 30,700 30,700 57,800 57,800 27,100 88.3% 34 STREET LIGHTS 835,660 841,100 841,100 830,000 830,000 (11,100) -1.3% 35 OTHER EXPENSE SUBTOTAL 5,307,293 4,796,700 4,796,700 3,063,000 3,063,000 (1,733,700) -36.1% 36 TRANSFERS 37 TRANSFER TO CAPITAL FUND - PROJECTS 3,037,800 3,173,600 4,617,600 5,720,400 5,511,200 2,337,600 80.2% 38 APPROP. POLICE PENSION - STATE GRANT 812,409 692,800 692,800 850,000 850,000 157,200 22.7% 39 TRANSFER TO ELECTRIC FUND (ERP) 25,000 25,000 25,000 25,000 25,000 - 0.0% 40 TRANSFER TO OTHER/CABLE FRANCHISE RESV 10,315 - - 10,000 10,000 10,000 0.0% 41 TRANSFER TO INVENTORY WRITE-OFFS 25,000 25,000 25,000 25,000 25,000 - 0.0% 42 TRANSFERS SUBTOTAL 6,261,324 5,407,200 6,851,200 6,630,400 6,421,200 1,014,000 22.6% 43 TOTAL EXPENDITURES 52,325,309 55,127,400 57,698,100 60,523,900 59,654,800 4,527,400 9.8% 44 BUDGET BALANCE 14,860,786 1,972,800 11,180,500 2,723,500 3,906,000 1,933,200 38.1% 45 TOTAL BUDGET BALANCE & EXPENDITURES 67,186,095 57,100,200 68,878,600 63,247,400 63,560,800 6,460,600 10.8% 46 EXCEEDS/(REMAINS)TO MEET REQUIREMENT 10,450,500 (2,151,400) 6,859,100 (1,441,900) (284,400) 31

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND EXPENSE SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS FY26 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET FY25 VS 1 DEPARTMENT EXPENSES: 2 CITY CLERK 428,268 486,800 486,800 492,900 492,900 6,100 1.3% 3 COUNCIL 234,310 266,500 266,500 276,600 276,600 10,100 3.8% 4 PLANNING 615,537 898,800 898,800 1,081,400 1,079,800 181,000 20.3% 5 CITY MANAGER 1,477,117 1,279,000 1,379,000 1,470,600 1,470,300 191,300 15.0% 6 HUMAN RESOURCES 373,335 478,000 478,000 495,200 495,200 17,200 3.6% 7 MAYOR 201,462 304,600 304,600 316,700 316,700 12,100 4.0% 8 FIRE 854,396 1,008,300 1,013,800 1,732,800 1,133,800 125,500 71.9% 9 LIFE SAFETY 852,815 1,222,500 1,222,500 1,662,200 1,664,100 441,600 36.0% 10 CODE ENFORCEMENT 780,365 1,163,500 1,161,500 1,213,700 1,143,700 (19,800) 4.3% 11 INSPECTIONS 733,048 767,400 769,400 700,100 769,100 1,700 -8.8% 12 POLICE 20,713,420 23,061,100 23,061,100 24,749,200 24,749,200 1,688,100 7.3% 13 POLICE EXTRA DUTY 746,018 405,000 405,000 910,700 910,700 505,700 124.9% 14 PUBLIC WORKS - ADMINISTRATION 616,713 670,700 670,700 743,500 743,500 72,800 10.9% 15 STREETS 713,543 797,000 797,000 899,800 899,800 102,800 12.9% 16 GROUNDS MAINTENANCE 1,603,126 1,788,500 1,788,500 2,047,300 2,047,300 258,800 14.5% 17 STORMWATER 708,159 - 1,021,200 1,109,900 1,104,900 1,104,900 0.0% 18 FACILITIES MANAGEMENT 798,550 886,400 886,400 807,900 807,900 (78,500) -8.9% 19 GENERAL FUND ENGINEERING 251,951 292,900 292,900 303,500 303,500 10,600 3.6% 20 LIBRARY 1,904,921 2,146,000 2,146,000 2,373,800 2,373,800 227,800 10.6% 21 RECREATION 1,446,704 1,573,300 1,583,300 1,653,300 1,653,300 80,000 5.1% 22 PROCUREMENT & INVENTORY 826,622 958,600 958,600 1,011,600 1,011,600 53,000 5.5% 23 FLEET MAINTENANCE 1,032,448 1,081,400 1,081,400 1,139,400 1,139,400 58,000 5.4% 24 INFORMATION TECHNOLOGY 810,666 920,500 920,500 1,045,700 1,045,700 125,200 13.6% 25 FINANCE 752,831 1,009,900 1,009,900 1,025,400 1,025,400 15,500 1.5% 26 CUSTOMER SERVICE 1,280,368 1,456,800 1,446,800 1,567,300 1,512,400 55,600 7.6% 27 DEPARTMENT SUBTOTALS 40,756,692 44,923,500 46,050,200 50,830,500 50,170,600 5,247,100 13.1% 28 OTHER EXPENDITURES: 29 DEBT SERVICE 627,990 626,700 626,700 625,200 625,200 (1,500) -0.2% 30 CONTRIBUTION TO DDP 150,000 150,000 150,000 150,000 150,000 - 0.0% 31 INSURANCE 1,112,185 1,044,300 1,044,300 1,200,000 1,200,000 155,700 14.9% 32 OTHER EMPLOYMENT EXPENSES - - - 200,000 200,000 200,000 0.0% 33 BANK & CREDIT CARD FEES 33,458 30,700 30,700 57,800 57,800 27,100 88.3% 34 STREET LIGHTS 835,660 841,100 841,100 830,000 830,000 (11,100) -1.3% 35 OTHER EXPENSE SUBTOTAL 5,307,293 4,796,700 4,796,700 3,063,000 3,063,000 (1,733,700) -36.1% 36 TRANSFERS 37 TRANSFER TO CAPITAL FUND - PROJECTS 3,037,800 3,173,600 4,617,600 5,720,400 5,511,200 2,337,600 80.2% 38 APPROP. POLICE PENSION - STATE GRANT 812,409 692,800 692,800 850,000 850,000 157,200 22.7% 39 TRANSFER TO ELECTRIC FUND (ERP) 25,000 25,000 25,000 25,000 25,000 - 0.0% 40 TRANSFER TO OTHER/CABLE FRANCHISE RESV 10,315 - - 10,000 10,000 10,000 0.0% 41 TRANSFER TO INVENTORY WRITE-OFFS 25,000 25,000 25,000 25,000 25,000 - 0.0% 42 TRANSFERS SUBTOTAL 6,261,324 5,407,200 6,851,200 6,630,400 6,421,200 1,014,000 22.6% 43 TOTAL EXPENDITURES 52,325,309 55,127,400 57,698,100 60,523,900 59,654,800 4,527,400 9.8% 44 BUDGET BALANCE 14,860,786 1,972,800 11,180,500 2,723,500 3,906,000 1,933,200 38.1% 45 TOTAL BUDGET BALANCE & EXPENDITURES 67,186,095 57,100,200 68,878,600 63,247,400 63,560,800 6,460,600 10.8% 46 EXCEEDS/(REMAINS)TO MEET REQUIREMENT 10,450,500 (2,151,400) 6,859,100 (1,441,900) (284,400) 32

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2025/2026 General Fund Expenditures By Major Function TRANSFER TO CAPITAL PROJECTS 9.2% OTHER 0.4% CITY DEBT SERVICE INSURANCE ADMINISTRATION 1.0% 2.0% 5.1% STREET LIGHTS LIBRARY, 1.4% RECREATION & GROUNDS 6.8% RETIREE PENSION CONTRIBUTIONS 1.4% PLANNING & INSPECTIONS RETIREE MEDICAL 7.8% CONTRIBUTIONS 0.3% PUBLIC WORKS 11.8% FINANCIAL ADMINISTRATION 7.8% FIRE 1.9% POLICE 43.0% 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. 33

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GOVERNMENTAL CAPITAL PROJECTS FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS FY26 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET FY25 VS 1 BEGINNING BALANCE - PROJECTS 6,188,667 348,200 8,463,200 3,566,300 3,566,300 3,218,100 924.2% 2 REVENUES 3 STATE GRANTS - Other 805,807 948,900 2,493,900 3,924,500 3,924,500 2,975,600 313.6% 4 LINE OF CREDIT (HEAVY DUTY VEHICLES) - - 811,400 - - - 0.0% 5 MISCELLANEOUS RECEIPTS 77,280 20,000 20,000 - - (20,000) -100.0% 6 TRANSFER FROM GENERAL FUND 3,037,800 3,173,600 4,617,600 5,720,400 5,720,400 2,546,800 80.2% 7 TRANSFER FROM CAPITAL ASSET RESERVE - - 220,000 - - - 0.0% 8 TRANSFER FROM LODGING TAX 443,995 500,000 500,000 500,000 500,000 - 0.0% 9 SUBTOTAL CAPITAL PROJECT FUNDING SOURCES 4,359,667 4,642,500 8,662,900 10,144,900 10,144,900 5,502,400 118.5% 10 TOTAL FUNDING SOURCES 4,359,667 4,642,500 8,662,900 10,144,900 10,144,900 5,502,400 118.5% 11 TOTAL BEGINNING BALANCE & FUNDING SOURCES 10,548,334 4,990,700 17,126,100 13,711,200 13,711,200 8,720,500 174.7% 12 EXPENDITURES 13 FIRE 371,760 566,600 614,400 569,500 569,500 2,900 0.5% 14 GROUNDS 236,160 80,000 80,000 85,000 85,000 5,000 6.3% 15 RECREATION 2,029,883 1,160,000 2,029,800 330,000 330,000 (830,000) -71.6% 16 LIFE SAFETY - - - 155,200 - - 0.0% 17 CODE ENFORCEMENT 42,369 - - 135,000 135,000 135,000 0.0% 18 POLICE 751,216 1,488,100 2,351,400 1,176,400 1,176,400 (311,700) -20.9% 19 STREETS 801,746 415,800 2,973,100 3,130,000 2,870,000 2,454,200 590.2% 20 STORMWATER 925,452 - 4,366,100 3,310,000 3,124,000 3,124,000 0.0% 21 INFORMATION TECHNOLOGY 48,392 112,000 172,000 110,700 110,700 (1,300) -1.2% 22 FACILITIES MANAGEMENT 76,249 - 83,000 474,000 474,000 474,000 0.0% 23 PROCUREMENT & INVENTORY - 820,000 890,000 125,000 517,000 (303,000) -37.0% 24 FLEET MAINTENANCE 520,171 - - 44,100 44,100 44,100 0.0% 25 DEPARTMENT SUBTOTAL 6,982,222 4,642,500 13,559,800 9,644,900 9,435,700 4,793,200 103.2% 26 BUDGET BALANCE 3,566,112 348,200 3,566,300 4,066,300 4,275,500 3,927,300 1127.9% 27 TOTAL BUDGET BALANCE & EXPENDITURES 10,548,334 4,990,700 17,126,100 13,711,200 13,711,200 8,720,500 174.7% $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS 28 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET POLICY 29 CAPITAL ASSET RESERVE 1,653,050 1,524,900 1,524,900 1,404,700 1,404,700 (120,200) Min $500K 30 PARKLAND/RECREATION 400,000 105,300 105,300 100,000 100,000 (5,300) N/A 34

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE PROJECTED GENERAL FUND COST PER CAPITA BY FUNCTION Fiscal Year 2025-2026 OTHER $5.50 TRANSFER TO CAPITAL… $144.40 INSURANCE $31.44 DEBT SERVICE $16.38 STREET LIGHTS $21.75 RETIREE PENSION… $22.27 RETIREE MEDICAL… $5.24 PUBLIC WORKS $184.62 FINANCIAL ADMINISTRATION $121.91 FIRE $29.71 POLICE $672.32 PLANNING & INSPECTIONS $122.01 LIBRARY, RECREATION &… $105.52 CITY ADMINISTRATION $79.96 $0.00 $200.00 $400.00 $600.00 $800.00 Total per capita based on population estimate of 38,166* = $1,357.73 *US Census estimate for 2020 35

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SANITATION FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS FY26 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET FY25 VS 1 BEGINNING BALANCE - SANITATION - - - 331,800 - 331,800 0.0% 2 BASE REVENUE: 3 SANITATION SERVICES 3,966,546 4,851,600 4,851,600 5,168,400 5,168,400 316,800 6.5% 4 TOTAL REVENUES 3,966,546 4,851,600 4,851,600 5,168,400 5,168,400 316,800 6.5% 5 TOTAL BEGINNING BALANCE & REVENUES 3,966,546 4,851,600 4,851,600 5,500,200 5,168,400 648,600 6.5% 6 DIRECT EXPENSES: 7 SANITATION OPERATING 2,641,982 3,140,600 3,140,600 3,288,500 3,268,500 147,900 4.1% 8 DIRECT EXPENDITURE SUBTOTAL 2,641,982 3,140,600 3,140,600 3,288,500 3,268,500 147,900 4.1% 9 OTHER EXPENSES: 10 INTERFUND SERVICE FEES - 500,200 500,200 617,600 615,800 117,400 23.1% 11 OTHER EXPENSES SUBTOTAL - 500,200 500,200 617,600 615,800 117,400 23.1% 12 TRANSFER TO: 13 SANITATION IMP AND EXT - 739,000 1,191,000 735,000 735,000 (4,000) -0.5% 14 CONTINGENCY RESERVE - 140,000 140,000 - - (140,000) -100.0% 15 TRANSFER TO SUBTOTAL - 879,000 1,331,000 735,000 735,000 (144,000) -16.4% 16 TOTAL EXPENSES 2,641,982 4,519,800 4,971,800 4,641,100 4,619,300 121,300 2.2% 17 BUDGET BALANCE - 331,800 331,800 859,100 549,100 121,300 65.5% 18 TOTAL BUDGET BALANCES & EXPENSES 2,641,982 4,851,600 5,303,600 5,500,200 5,168,400 242,600 6.5% 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS 19 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET POLICY 20 CONTINGENCY - 140,000 140,000 140,000 140,000 - $0 36

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SANITATION IMPROVEMENT & EXTENSION FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS FY25 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET fy25 VS 1 BEGINNING BALANCE - - 207,000 - - - 0.0% 2 TOTAL BEGINNING BALANCES - - 207,000 - - - 0.0% 3 REVENUES 4 LOANS - - 245,000 - - - 0.0% 5 TRANS FR OPERATING FUND 982,109 739,000 739,000 735,000 735,000 (4,000) -0.5% 6 TOTAL BEGINNING BALANCES & REVENUES 982,109 739,000 1,191,000 735,000 735,000 (4,000) -0.5% 7 EXPENSES 8 TRUCKS 982,109 739,000 1,191,000 735,000 735,000 (4,000) -0.5% 9 TOTAL EXPENSES 982,109 739,000 1,191,000 735,000 735,000 (4,000) -0.5% 10 BUDGET BALANCES - - - - - - 0.0% 11 TOTAL BUDGET BALANCES & EXPENSES 982,109 739,000 1,191,000 735,000 735,000 (4,000) -0.5% 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS 12 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET POLICY 13 CAPITAL ASSET RESERVE - - - - - - $0 37

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 2025/2026 FY26 VS FY26 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED APPROVED FY25 BUDGET FY25 VS 1 BEGINNING BALANCE - WATER 2,012,500 1,536,000 1,754,600 1,295,000 1,295,000 1,295,000 (241,000) -15.7% 2 BASE REVENUE: 3 WATER SERVICES 6,544,591 6,566,900 6,566,900 7,568,500 7,568,500 7,568,500 1,001,600 15.3% 4 WATER TANK SPACE LEASING 423,588 450,500 450,500 464,000 464,000 464,000 13,500 3.0% 5 WATER IMPACT FEES 353,484 230,000 230,000 250,000 250,000 250,000 20,000 8.7% 6 INTEREST - WATER 266,880 100,000 100,000 150,000 150,000 150,000 50,000 50.0% 7 MISCELLANEOUS SERVICE FEE 42,955 65,200 65,200 65,400 65,400 65,400 200 0.3% 8 TOTAL REVENUES 7,679,298 7,430,100 7,430,100 8,497,900 8,497,900 8,497,900 1,067,800 14.4% 9 TOTAL BEGINNING BALANCE & REVENUES 9,691,798 8,966,100 9,184,700 9,792,900 9,792,900 9,792,900 279,900 9.2% 10 DIRECT EXPENSES: 11 ENGINEERING & INSPECTION 298,146 425,700 425,700 416,600 416,600 416,600 (9,100) -2.1% 12 WATER MAINTENANCE 765,276 881,300 881,300 967,200 967,200 967,200 85,900 9.7% 13 WATER TREATMENT PLANT 2,713,454 3,201,500 3,201,500 3,097,400 3,097,400 3,097,400 (104,100) -3.3% 14 DIRECT EXPENDITURE SUBTOTAL 3,776,876 4,508,500 4,508,500 4,481,200 4,481,200 4,481,200 (27,300) -0.6% 15 OTHER EXPENSES: 16 DEBT SERVICE - WATER 770,997 695,600 695,600 543,000 543,000 543,000 (152,600) -21.9% 17 OTHER EMPLOYMENT EXPENSES - 109,500 109,500 - - - (109,500) -100.0% 18 INTERFUND SERVICE FEES 1,095,767 1,023,100 1,023,100 750,900 750,900 750,900 (272,200) -26.6% 19 BANK & CREDIT CARD FEES - 20,000 20,000 25,000 25,000 25,000 5,000 25.0% 20 OTHER EXPENSES SUBTOTAL 2,093,664 1,848,200 1,848,200 1,318,900 1,318,900 1,318,900 (529,300) -28.6% 21 TRANSFER TO: 22 GENERAL FUND FROM WATER 500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0.0% 23 WATER IMP AND EXT 1,536,700 503,000 503,000 1,280,600 1,280,600 1,280,600 777,600 154.6% 24 ELECTRIC FUND (ERP) 25,000 25,000 25,000 25,000 25,000 25,000 - 0.0% 25 TRANSFER TO INVENTORY WRITE-OFFS 5,000 5,000 5,000 5,000 5,000 5,000 - 0.0% 26 TRANSFER TO SUBTOTAL 2,066,700 1,533,000 1,533,000 2,310,600 2,310,600 2,310,600 777,600 50.7% 27 TOTAL EXPENSES 7,937,240 7,889,700 7,889,700 8,110,700 8,110,700 8,110,700 221,000 2.8% 28 BUDGET BALANCE WATER 1,754,558 1,076,400 1,295,000 1,682,200 1,682,200 1,682,200 605,800 56.3% 29 TOTAL BUDGET BALANCES & EXPENSES 9,691,798 8,966,100 9,184,700 9,792,900 9,792,900 9,792,900 826,800 9.2% 30 EXCEEDS/(REMAINS)TO MEET REQMNT 833,100 184,800 403,400 662,500 662,500 662,500 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 2025/2026 FY26 VS 31 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED APPROVED FY25 BUDGET POLICY 32 CONTINGENCY - WATER 314,681 317,700 326,700 336,700 336,700 336,700 19,000 $250K 38

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER IMPROVEMENT & EXTENSION FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS FY25 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET fy25 VS 1 BEGINNING BALANCE - WATER 8,250,800 1,900,100 4,317,800 93,500 93,500 (1,806,600) -95.1% 2 REVENUES 3 STATE LOAN FUND - WATER - - - 2,217,500 2,217,500 2,217,500 0.0% 4 TRANS FR OPERATING FUND - WATER 1,536,700 503,000 503,000 1,280,600 1,280,600 777,600 154.6% 5 TRANSFER FR WATER IMPACT FEE - - - 282,500 282,500 282,500 0.0% 6 FEDERAL/STATE GRANTS 972,600 2,009,000 4,018,000 5,000,000 5,000,000 2,991,000 148.9% 7 INTEREST INCOME 78,261 50,000 50,000 50,000 50,000 - 0.0% 8 MISCELLANEOUS RECEIPTS - - 75,100 - - - 0.0% 9 TOTAL REVENUES 2,587,561 2,562,000 4,646,100 8,830,600 8,830,600 6,268,600 244.7% 10 TOTAL BEGINNING BALANCES & REVENUES 10,838,361 4,462,100 8,963,900 8,924,100 8,924,100 2,731,400 100.0% 11 EXPENSES 12 ENGINEERING & INSPECTION 41,322 26,900 26,900 - - (26,900) -100.0% 13 WATER MAINTENANCE 2,059,817 3,456,700 7,886,700 3,098,600 3,037,600 (358,100) -12.1% 14 WATER TREATMENT PLANT 132,187 885,000 956,800 5,682,000 5,682,000 4,797,000 542.0% 15 TOTAL EXPENSES 2,233,326 4,368,600 8,870,400 8,780,600 8,719,600 4,412,000 99.6% 16 TOTAL ENDING BUDGET BALANCES 8,605,036 2,680,700 93,500 143,500 204,500 (2,537,200) -92.4% 17 TOTAL BUDGET BALANCES & EXPENSES 10,838,361 7,049,300 8,963,900 8,924,100 8,924,100 1,874,800 26.6% 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS 18 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET POLICY 19 CAPITAL ASSET RESERVE-WATER 596,188 601,500 616,200 636,200 636,200 34,700 MIN $500K 20 IMPACT FEE RESERVE - WATER 2,012,713 1,815,200 2,082,713 2,132,713 2,132,713 317,513 20% of Rev. 39

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2025/2026 Water Fund Revenue IMPACT FEES 3% WATER TANK SPACE LEASING 5% MISCELLANEOUS SERVICE FEE 3% WATER SERVICES 89% 40

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2025/2026 Budget Water Fund Expenses By Major Function TRANSFER TO GENERAL FUND TRANSFER TO INTRAFUND 12.3% CAPITAL PROJECTS SERVICE FEES 15.8% 9.6% CAPITAL ASSET RESERVE WATER 0.1% DEBT SERVICE 6.7% ELECTRIC FUND (ERP) 0.3% ENGINEERING & INSPECTION 5.1% WATER TREATMENT PLANT 38.2% WATER DEPARTMENT 11.9% 41

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2025/2026 Budget Water Fund Expenses By Expense Category TRANSFER TO GENERAL FUND 12.8% INTRAFUND SERVICE FEES TRANSFER TO 9.6% CAPITAL PROJECTS 16.5% DEBT SERVICE 7.0% ADMINISTRATIVE EXPENSES 11.6% MISCELLANEOUS EXPENSES 0.7% MATERIALS & SUPPLIES PERSONNEL 6.4% SERVICES 35.3% 42

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS FY26 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET FY25 VS 1 BEGINNING BALANCE - WASTEWATER 2,360,100 3,942,400 3,942,400 3,507,000 3,507,000 (435,400) -11.0% 2 BASE REVENUE: 3 WASTEWATER SERVICES 4,672,371 4,193,600 4,193,600 5,131,300 5,131,300 937,700 22.4% 4 WASTEWATER TREATMENT SERVICES 3,369,660 3,672,600 3,672,600 4,775,400 4,775,400 1,102,800 30.0% 5 GROUNDWATER INFLOW ADJUSTMENT 2,180,803 1,977,400 1,977,400 2,369,800 2,369,800 392,400 19.8% 6 WASTEWATER IMPACT FEES 312,451 230,000 230,000 235,000 235,000 5,000 2.2% 7 INTEREST - WASTEWATER 298,597 100,000 100,000 200,000 200,000 100,000 100.0% 8 MISCELLANEOUS SERVICE FEE 25,243 50,200 50,200 200 200 (50,000) -99.6% 9 TOTAL REVENUES 10,909,125 10,223,800 10,223,800 12,711,700 12,711,700 2,487,900 24.3% - 0.0% 10 DIRECT EXPENSES: 11 ENGINEERING & INSPECTION 160,049 382,000 382,000 516,200 519,900 134,200 36.1% 12 WASTEWATER MAINTENANCE 1,311,525 1,369,000 1,369,000 1,524,400 1,524,400 155,400 11.4% 13 DIRECT EXPENDITURE SUBTOTAL 1,471,573 1,751,000 1,751,000 2,040,600 2,044,300 289,600 16.8% 14 OTHER EXPENSES: 15 DEBT SERVICE - WASTEWATER 664,587 614,200 614,200 644,000 644,000 29,800 4.9% 16 KENT COUNTY TREATMENT CHARGE 4,828,325 5,198,600 5,198,600 5,822,500 5,822,500 623,900 12.0% 17 INTERFUND SERVICE FEES 841,741 724,900 724,900 942,400 935,200 217,500 29.0% 18 BANK & CREDIT CARD FEES - 6,000 6,000 6,000 6,000 - 0.0% 19 OTHER EXPENSES SUBTOTAL 6,444,653 6,548,300 6,548,300 7,414,900 7,407,700 866,600 13.1% 20 TRANSFER TO: 21 GENERAL FUND FROM WASTEWATER 500,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0.0% 22 WASTEWATER IMP AND EXT 2,270,900 1,329,900 1,329,900 2,694,900 2,694,900 1,365,000 102.6% 23 ELETRIC FUND (ERP) 25,000 25,000 25,000 25,000 25,000 - 0.0% 24 TRANSFER TO INVENTORY WRITE-OFFS 5,000 5,000 5,000 5,000 5,000 - 0.0% 25 TRANSFER TO SUBTOTAL 3,021,010 2,359,900 2,359,900 3,724,900 3,724,900 1,365,000 57.8% 26 TOTAL EXPENSES 10,937,237 10,659,200 10,659,200 13,180,400 13,176,900 2,521,200 23.6% 27 BUDGET BALANCE WASTEWATER 2,331,989 3,507,000 3,507,000 3,038,300 3,041,800 (468,700) -13.3% 28 TOTAL BUDGET BALANCES & EXPENSES 13,269,225 14,166,200 14,166,200 16,218,700 16,218,700 2,052,501 14.5% 29 EXCEEDS/(REMAINS)TO MEET REQMNT 1,030,389 2,271,200 2,283,200 1,512,900 1,516,400 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY26 VS 30 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET POLICY 31 CONTINGENCY - WASTEWATER 314,681 317,800 326,700 338,700 338,700 20,900 $250K 43

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER IMPROVEMENT & EXTENSION FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS FY25 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET fy25 VS 1 BEGINNING BALANCE - WASTEWATER 2,219,300 767,900 3,760,100 787,100 787,100 19,200 2.5% 2 TOTAL BEGINNING BALANCES 2,219,300 767,900 3,760,100 787,100 787,100 19,200 2.5% 3 REVENUES 4 TRANS FR OPERATING FUND - WW 2,270,900 1,329,900 1,329,900 2,694,900 2,694,900 1,365,000 102.6% 5 TRANSFER FR WASTEWATER IMPACT FEE - 7,200 287,200 7,200 7,200 - 0.0% 7 INTEREST INCOME 26,700 20,000 20,000 50,000 50,000 30,000 150.0% 8 EXPENSES 9 ENGINEERING & INSPECTION - 116 - - - (116) -100.0% 10 WASTEWATER MAINTENANCE 872,182 1,691,100 5,064,100 2,702,100 2,702,100 1,011,000 59.8% 11 YEAR END ADJUSTMENT - - - - - - 0.0% TRANSFER TO IMPACT FEE RESV - WW - - - - - - 0.0% 12 TOTAL EXPENSES 872,182 1,691,216 5,064,100 2,702,100 2,702,100 1,010,884 59.8% 13 TOTAL ENDING BUDGET BALANCES 3,976,918 787,784 787,100 837,100 837,100 49,316 6.3% 14 TOTAL BUDGET BALANCES & EXPENSES 4,849,100 2,479,000 5,851,200 3,539,200 3,539,200 1,060,200 42.8% 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS 15 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET POLICY 16 CAPITAL ASSET RESERVE-WASTEWATER 594,824 601,500 614,800 634,800 634,800 33,300 MIN $500K 17 IMPACT FEE RESERVE - WASTEWATER 5,864,589 5,142,900 6,064,600 6,264,600 6,264,600 1,121,700 20% of Rev. 44

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2025/2026 Wastewater Fund Revenue IMPACT FEES MISCELLANEOUS GROUNDWATER SERVICE FEE 1.8% INFLOW 1.6% ADJUSTMENT 18.6% WASTEWATER SERVICES WASTEWATER 40.4% TREATMENT SERVICES 37.6% 45

FY25 ANNUAL OPERATING BUDGT _ DOVER, DELAWARE FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2025/2026 Budget Wastewater Fund Expenses By Major Function TRANSFER TO GENERAL FUND 7.6% TRANSFER TO INTRAFUND CAPITAL PROJECTS SERVICE FEES 20.5% 7.1% MISCELLANEOUS EXPENSES 0.2% KENT COUNTY TREATMENT FEES 44.2% ENGINEERING & INSPECTION 3.9% DEBT SERVICE WASTEWATER 4.9% DEPARTMENT 11.6% 46

FY25 ANNUAL OPERATING BUDGT _ DOVER, DELAWARE FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2025/2026 Budget Wastewater Fund Expenses By Expense Category TRANSFER TO TRANSFER TO GENERAL FUND INTRAFUND 7.8% CAPITAL PROJECTS 21.1% SERVICE FEES 7.4% MISCELLANEOUS EXPENSES 0.2% PERSONNEL SERVICES 9.0% MATERIALS & SUPPLIES 1.1% KENT COUNTY TREATMENT FEES 45.5% ADMINISTRATIVE EXPENSES 2.8% DEBT SERVICE 5.0% 47

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC REVENUE FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 2025/2026 FY25 VS FY25 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED APPROVED FY25 BUDGET fy25 VS 1 BEGINNING BALANCE 35,750,600 46,148,500 54,257,400 48,251,000 48,251,000 48,251,000 2,102,500 4.6% 2 DISTRIBUTION OF EARNINGS - PCA CREDIT - (7,100,000) (7,100,000) - - - 7,100,000 -100.0% 3 BEGINNING BALANCE - ADJUSTED 35,750,600 39,048,500 47,157,400 48,251,000 48,251,000 48,251,000 9,202,500 23.6% 4 BASE REVENUE: 5 DIRECT SALES TO CUSTOMER 85,003,308 91,131,200 91,131,200 101,796,900 101,796,900 101,796,900 10,665,700 11.7% 6 UTILITY TAX 1,365,916 1,356,100 1,356,100 1,348,500 1,348,500 1,348,500 (7,600) -0.6% 7 MISCELLANEOUS REVENUE 2,148,041 608,000 608,000 700,000 700,000 700,000 92,000 15.1% 8 RENT REVENUE 126,517 136,000 136,000 135,000 135,000 135,000 (1,000) -0.7% 9 GREEN ENERGY 127,881 135,000 135,000 135,000 135,000 135,000 - 0.0% 10 INTEREST EARNINGS 202,292 1,500,000 500,000 400,000 400,000 400,000 (1,100,000) -73.3% 12 TRANSFER FROM UNCOLLECTIBLE RSRV 75,000 75,000 75,000 75,000 75,000 75,000 - 0.0% 13 TOTAL REVENUES 89,108,544 94,941,300 96,903,100 104,590,400 104,590,400 104,590,400 9,649,100 10.2% 14 TOTAL BEGINNING BALANCE & REVENUES 124,859,144 133,989,800 144,060,500 152,841,400 152,841,400 152,841,400 18,851,600 14.1% - 0.0% 15 EXPENSES: 16 POWER SUPPLY 23,246,439 24,945,600 24,945,600 26,631,500 26,631,500 26,631,500 1,685,900 6.8% 17 DOVER SUN PARK ENERGY 2,765,102 3,700,800 3,700,800 3,361,200 3,361,200 3,361,200 (339,600) -9.2% 18 SOLAR RENEWAL ENERGY CREDITS 360,223 381,900 381,900 375,100 375,100 375,100 (6,800) -1.8% 19 POWER SUPPLY MANAGEMENT 674,792 701,800 701,800 729,900 729,900 729,900 28,100 4.0% 20 REC'S (Renewable Energy Credits) - 6,429,200 6,429,200 6,465,100 6,465,100 6,465,100 35,900 0.6% 21 RGGI - 70,500 70,500 87,500 87,500 87,500 17,000 24.1% 22 PJM CHARGES - ENERGY (304,046) 11,932,000 11,932,000 12,675,700 12,675,700 12,675,700 743,700 6.2% 23 PJM CHARGES - TRANSMISSION & FEES 11,293,607 13,645,200 13,645,200 17,001,700 17,001,700 17,001,700 3,356,500 24.6% 24 CAPACITY CHARGES 8,297,976 23,451,800 9,920,500 22,291,100 22,291,100 22,291,100 (1,160,700) -4.9% 25 SUB-TOTAL POWER SUPPLY 46,334,093 85,258,800 71,727,500 89,618,800 89,618,800 89,618,800 4,360,000 5.1% 26 PLANT OPERATIONS 2,121,536 2,296,800 2,296,800 2,239,600 2,239,600 2,239,600 (57,200) -2.5% 27 GENERATIONS FUELS 29,412 191,300 191,300 28,500 28,500 28,500 (162,800) -85.1% 28 PJM SPOT MARKET ENERGY (112,347) (147,000) (147,000) (108,300) (108,300) (108,300) 38,700 -26.3% 29 PJM CREDITS (1,026,515) (262,800) (262,800) (188,000) (188,000) (188,000) 74,800 -28.5% 30 CAPACITY CREDITS (2,779,711) (10,404,300) (10,404,300) (9,336,100) (9,336,100) (9,336,100) 1,068,200 -10.3% 31 GENERATION SUBTOTAL (1,767,625) (8,326,000) (8,326,000) (7,364,300) (7,364,300) (7,364,300) 961,700 -11.6% 32 POWER SUPPLY & GENERATION SUBTOTAL 44,566,468 76,932,800 63,401,500 82,254,500 82,254,500 82,254,500 5,321,700 6.9% 33 DIRECT EXPENDITURES 34 TRANSMISSION/DISTRIBUTION 4,886,611 5,205,100 5,205,100 5,736,800 5,736,800 5,736,800 531,700 10.2% 35 ELECTRICAL ENGINEERING 1,700,148 1,937,000 1,937,000 2,052,000 2,052,000 2,052,000 115,000 5.9% 36 ADMINISTRATION 900,452 1,129,100 1,129,100 1,155,700 1,155,900 1,155,900 26,600 2.4% 37 METER READING 553,085 529,800 529,800 569,400 569,400 569,400 39,600 7.5% 38 SYSTEMS OPERATIONS 960,121 1,067,500 1,067,500 1,159,400 1,159,400 1,159,400 91,900 8.6% 39 DIRECT EXPENDITURE SUBTOTALS 9,000,417 9,868,500 9,868,500 10,673,300 10,673,500 10,673,500 804,800 8.2% 40 OTHER EXPENSES: 41 UTILITY TAX 1,365,916 1,356,100 1,356,100 1,348,500 1,348,500 1,348,500 (7,600) -0.6% 42 ALLOW FOR UNCOLLECTIBLES 300,000 300,000 300,000 100,000 100,000 100,000 (200,000) -66.7% 43 CONTRACTUAL SERVICES - RFP'S 960 50,000 50,000 50,000 50,000 50,000 - 0.0% 44 LEGAL EXPENSES 41,250 50,000 50,000 50,000 50,000 50,000 - 0.0% 45 INTERFUND SERVICE FEES 4,086,966 4,371,600 4,868,200 4,824,300 5,123,800 5,123,800 452,700 17.2% 46 INTEREST ON DEPOSITS 20,512 20,000 20,000 20,000 20,000 20,000 - 0.0% 47 BANK & CREDIT CARD FEES 616,091 619,300 619,300 650,000 650,000 650,000 30,700 5.0% 48 DEBT SERVICE 1,378,255 1,441,900 1,441,900 1,376,300 1,376,300 1,376,300 (65,600) -4.5% 49 STORM EXPENSE - 150,000 150,000 150,000 150,000 150,000 - 0.0% 50 OTHER EXPENSES SUBTOTAL 8,806,948 9,447,900 9,944,500 8,569,100 8,868,600 8,868,600 (878,800) -6.1% 51 TRANSFER TO: 52 IMPROVEMENT & EXTENSION - - - 17,738,300 10,538,300 10,538,300 17,738,300 0.0% 53 GENERAL FUND 8,000,000 10,000,000 12,465,000 10,000,000 10,000,000 10,000,000 - 0.0% 54 TRANSFER TO 'OTHER' RESERVE 127,881 30,000 30,000 135,000 135,000 135,000 105,000 350.0% 55 TRANSFER TO INVENTORY WRITE-OFFS 100,000 100,000 100,000 100,000 100,000 100,000 - 0.0% 56 TRANSFER TO SUBTOTAL 8,227,881 10,130,000 12,595,000 27,973,300 20,773,300 20,773,300 17,843,300 105.1% 57 TOTAL EXPENSES 70,601,715 106,379,200 95,809,500 129,470,200 122,569,900 122,569,900 23,091,000 15.2% 58 BUDGET BALANCE - WORKING CAPITAL 54,257,430 27,610,600 48,251,000 23,371,200 30,271,500 30,271,500 (4,239,400) 9.6% 59 TOTAL BUDGET BALANCE & EXPENSES 124,859,144 133,989,800 144,060,500 152,841,400 152,841,400 152,841,400 18,851,600 14.1% 60 EXCEEDS/(REMAINS)TO MEET REQUIREMENT 43,744,430 16,226,600 36,987,000 10,829,400 17,729,700 17,729,700 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 2025/2026 FY25 VS 61 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED APPROVED FY25 BUDGET POLICY 62 CONTINGENCY RESERVE 975,374 979,300 1,012,400 1,047,400 1,047,400 1,047,400 68,100 $750K 63 INSURANCE RESERVE 856,153 862,500 888,200 918,200 918,200 918,200 55,700 $750K 64 RATE STABILIZATION RESERVE 9,444,556 10,424,400 9,804,556 10,164,556 10,164,556 10,164,556 (259,844) 10% - 20% 48

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2025/2026 Revenue DIRECT SALES TO CUSTOMER 97.3% UTILITY TAX 1.3% MISCELLANEOUS REVENUE 1.4% 49

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2025/2026 Expense by Major Function ENGINEERING ADMINISTRATION 1.7% 0.9% T&D 4.7% METER READING 0.5% SYSTEMS OPERATIONS 0.9% TRANSFER TO GENERAL FUND 8.2% TRANSFER TO CAPITAL PROJECTS 8.6% INTERFUND SERVICE FEES 4.2% POWER SUPPLY & GENERATION 67.1% DEBT SERVICE 1.1% MISCELLANEOUS STATE UTILITY EXPENSES TAXES 1.0% 1.1% 50

FY 2026 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2025/2026 Expense by Category POWER SUPPLY & GENERATION 73.4% ADMINISTRATIVE EXPENSES 1.4% MATERIALS & SUPPLIES TRANSFER TO 0.8% GENERAL FUND 8.9% PERSONNEL SERVICES 7.3% INTERFUND SERVICE FEES DEBT SERVICE 4.6% MISCELLANEOUS 1.2% EXPENSES 1.1% RETIREE MEDICAL CONTRIBUTIONS STATE UTILITY 0.0% TAXES 1.2% 51

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC IMPROVEMENT & EXTENSION FUND SUMMARY 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS FY25 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET fy25 VS 1 BEGINNING BALANCE 24,439,400 33,165,000 19,464,374 7,761,874 7,761,874 (25,403,126) -76.6% 2 REVENUES 3 TRANSFER FROM ELECTRIC - - - 17,738,300 10,538,300 17,738,300 0.0% 4 STATE GRANTS 924,661 - - - - - 0.0% 5 GENERAL SERVICE BILLING 1,328,019 1,000,000 1,000,000 200,000 200,000 (800,000) -80.0% 6 TRF FROM FUTURE CAPACITY - 2,000,000 2,000,000 - - (2,000,000) -100.0% 7 TOTAL REVENUES 2,416,014 3,000,000 3,000,000 17,938,300 10,738,300 14,938,300 257.9% 8 TOTALS 26,855,414 36,165,000 22,464,374 25,700,174 18,500,174 (10,464,826) -48.8% 9 EXPENSES 10 ELECTRIC ADMINISTRATION 1,437,500 - 1,078,600 60,000 60,000 60,000 0.0% 11 ELECTRIC GENERATION 6,340,419 470,000 2,233,000 460,000 460,000 (10,000) -2.1% 12 TRANSMISSION AND DISTRIBUTION 2,060,304 3,090,000 3,905,400 2,600,000 2,400,000 (490,000) -22.3% 13 ELECTRICAL ENGINEERING 4,663,817 3,986,000 7,485,500 12,964,000 5,964,000 8,978,000 49.6% 14 METER READING - - - 50,800 50,800 50,800 0.0% 15 ERP SYSTEM - - - 1,803,500 1,803,500 1,803,500 0.0% 16 TOTAL EXPENSES 14,502,040 7,546,000 14,702,500 17,938,300 10,738,300 10,392,300 42.3% 17 BUDGET BALANCE 12,353,374 28,619,000 7,761,874 7,761,874 7,761,874 (20,857,126) -72.9% 18 TOTAL BUDGET BALANCE & EXPENSES 26,855,414 36,165,000 22,464,374 25,700,174 18,500,174 (10,464,826) -48.8% 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 2025/2026 FY25 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY25 BUDGET POLICY 19 RESERVE BALANCES 20 DEPRECIATION RESERVE 21,778,487 13,517,800 19,616,687 20,416,687 20,416,687 6,898,887 Min $10M 21 FUTURE CAPACITY RESERVE 14,920,327 12,716,900 15,490,300 15,990,300 15,990,300 3,273,400 Min $10M 52

For reference, no tax increase proposed in FY26 Draft Budget. Projected Tax Revenue Taxable Value as of 7/1/2024 $ 3,620,834,640.00 Current Tax Rate $ 0.004550 $ 16,474,797.61 Proposed Rate 1 ‐ 2 cent increase $ 0.004750 $ 17,198,964.54 Proposed Rate 2 ‐ 3 cent increase $ 0.004850 $ 17,561,048.00 Proposed Rate 3 ‐ 4 cent increase $ 0.004950 $ 17,923,131.47 Proposed Rate 4 ‐ 6 cent increase $ 0.005150 $ 18,647,298.40 Proposed Rate 5 ‐ 8 cent increase $ 0.005350 $ 19,371,465.32 Proposed Rate 6 ‐ 10 cent increase $ 0.005550 $ 20,095,632.25 Average residential home value $ 150,000.00 Current Tax Rate $ 0.004350 $ 652.50 Proposed Rate 1 ‐ 2 cent increase $ 0.004550 $ 682.50 Proposed Rate 2 ‐ 3 cent increase $ 0.004850 $ 727.50 Proposed Rate 3 ‐ 4 cent increase $ 0.004950 $ 742.50 Proposed Rate 4 ‐ 6 cent increase $ 0.005150 $ 772.50 Proposed Rate 5 ‐ 8 cent increase $ 0.005350 $ 802.50 Proposed Rate 6 ‐ 10 cent increase $ 0.005550 $ 832.50 Average residential home value $ 197,600.00 **based on census Current Tax Rate $ 0.004350 $ 859.56 Proposed Rate 1 ‐ 2 cent increase $ 0.004550 $ 899.08 Proposed Rate 2 ‐ 3 cent increase $ 0.004850 $ 958.36 Proposed Rate 3 ‐ 4 cent increase $ 0.004950 $ 978.12 Proposed Rate 4 ‐ 6 cent increase $ 0.005150 $ 1,017.64 Proposed Rate 5 ‐ 8 cent increase $ 0.005350 $ 1,057.16 Proposed Rate 6 ‐ 10 cent increase $ 0.005550 $ 1,096.68 Average residential home value $ 250,000.00 **stated value Current Tax Rate $ 0.004350 $ 1,087.50 Proposed Rate 1 ‐ 2 cent increase $ 0.004550 $ 1,137.50 Proposed Rate 2 ‐ 3 cent increase $ 0.004850 $ 1,212.50 Proposed Rate 3 ‐ 4 cent increase $ 0.004950 $ 1,237.50 Proposed Rate 4 ‐ 6 cent increase $ 0.005150 $ 1,287.50 Proposed Rate 5 ‐ 8 cent increase $ 0.005350 $ 1,337.50 Proposed Rate 6 ‐ 10 cent increase $ 0.005550 $ 1,387.50 53

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PERSONNEL SUMMARY THE FOLLOWING SUBSECTIONS ARE INCLUDED: PERSONNEL TABLE PERSONNEL COST SUMMARY OVERTIME TRENDS STRATEGIC REQUESTS

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FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Fiscal Year 2026 Budget Personnel Table 2023-2024 2024-2025 2025-2026 DEPT/DIVISION BUDGET BUDGET RECOMMENDED CHANGE CITY CLERK 4.0 4.0 4.0 0.0 CITY MANAGER 5.0 5.0 4.0 (1.0) CODE ENFORCEMENT 6.0 6.0 6.0 0.0 CUSTOMER SERVICES 15.0 15.0 15.0 0.0 FACILITIES MAINTENANCE 6.0 6.0 6.0 0.0 FINANCE 8.0 8.0 8.0 0.0 FIRE DEPARTMENT 6.0 6.0 6.0 0.0 FLEET MAINTENANCE 5.0 5.0 5.0 0.0 GROUNDS 14.0 14.0 14.0 0.0 HUMAN RESOURCES 4.0 4.0 4.0 0.0 INFORMATION TECHNOLOGY 5.0 5.0 5.0 0.0 INSPECTIONS 6.0 6.0 6.0 0.0 LIBRARY 14.0 14.0 14.0 0.0 LIFE SAFETY 4.0 4.0 5.0 1.0 MAYOR 2.0 2.0 2.0 0.0 PARKS AND RECREATION 10.0 10.0 10.0 0.0 PLANNING 6.0 6.0 6.0 0.0 POLICE - TOTAL* 145.0 145.0 147.0 2.0 PROCUREMENT AND INVENTORY 5.0 5.0 5.0 0.0 PUBLIC WORKS - ADMINISTRATION 5.0 5.0 4.0 (1.0) PUBLIC WORKS - ENGINEERING 2.0 2.0 2.0 0.0 STREETS 7.0 7.0 7.0 0.0 STORMWATER 8.0 8.0 8.0 0.0 SANITATION 11.0 11.0 11.0 0.0 GENERAL FUND AND CDBG TOTAL 303.0 303.0 304.0 1.0 ELECTRIC ADMINISTRATION 3.0 3.0 3.0 0.0 ELECTRIC SYSTEM OPERATIONS 5.0 5.0 5.0 0.0 ELECTRIC ENGINEERING 11.0 11.0 11.0 0.0 ELECTRIC T & D 24.0 24.0 24.0 0.0 METER READING - CUSTOMER SERVICE 4.0 4.0 4.0 0.0 ELECTRIC FUND TOTAL 47.0 47.0 47.0 0.0 WATER ENGINEERING 2.5 2.5 2.5 0.0 WASTEWATER ENGINEERING 2.5 2.5 4.5 2.0 WATER MAINTENANCE 6.0 6.0 7.0 1.0 WASTEWATER MAINTENANCE 11.0 11.0 11.0 0.0 WATER TREATMENT PLANT 14.0 14.0 14.0 0.0 WATER/WASTEWATER FUNDS TOTAL 36.0 36.0 39.0 3.0 TOTAL FULL-TIME PERSONNEL 386.0 386.0 390.0 4.0 *109 Officers; 38 Civilians - 147 Total Employees 2023-2024 2024-2025 2025-2026 DEPT/DIVISION BUDGET BUDGET RECOMMENDED CHANGE PART-TIME PERSONNEL CITY CLERK 0.0 0.0 0.0 0.0 CITY COUNCIL COMMITTEES 17.0 19.0 19.0 0.0 CITY MANAGER 0.0 0.0 0.0 0.0 PLANNING COMMISSION 14.0 14.0 14.0 0.0 FIRE (5 On Call Dispatchers) 9.0 9.0 9.0 0.0 GROUNDS 0.0 0.0 0.0 0.0 PARKS AND RECREATION 15.0 15.0 15.0 0.0 LIBRARY 18.0 18.0 18.0 0.0 POLICE CADET/PART TIME POSITIONS 7.0 8.0 8.0 0.0 PROCUREMENT AND INVENTORY 1.0 1.0 1.0 0.0 CUSTOMER SERVICES 0.0 0.0 0.0 0.0 METER READING - CUSTOMER SERVICE 0.0 0.0 0.0 0.0 FINANCE 0.0 0.0 0.0 0.0 INFORMATION TECHNOLOGY 0.0 0.0 0.0 0.0 HUMAN RESOURCES 0.0 0.0 0.0 0.0 ELECTRIC ENGINEERING 0.0 0.0 0.0 0.0 COMMUNITY DEVELOPMENT GRANT 0.0 0.0 0.0 0.0 SUBSTANCE ABUSE GRANT 10.0 10.0 10.0 0.0 TOTAL PART-TIME PERSONNEL 91.0 94.0 94.0 0.0 TOTAL PERSONNEL 477.0 480.0 484.0 4.0 55

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover 2025-2026 BUDGET Total City Personnel by Fund Dept/Div # of Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Positions Title 51011 On Call 51011 51012 51013 Wages Benefits Personnel 1100-511 4 City Clerk $ 293,500 $ 2,400 $ - $ - $ 295,900 $ 144,600 $ 440,500 1200-512 21 City Council 192,900 - - - 192,900 15,400 208,300 1600-533 20 Planning 556,500 (18,400) 13,000 9,000 560,100 416,900 977,000 2100-515 4 City Manager 487,700 3,100 - - 490,800 533,800 1,024,600 3100-518 4 Human Resources 305,100 9,300 - - 314,400 87,900 402,300 3200-519 2 Mayor 110,800 - - - 110,800 63,100 173,900 1400-514 15 Fire 385,800 5,800 55,200 31,000 477,800 141,000 618,800 1600-531 5 Life Safety 482,500 300 29,900 - 512,700 491,500 1,004,200 1600-532 6 Code Enforcement 386,600 - 14,300 - 400,900 199,200 600,100 1600-534 6 Building Inspections 361,600 - 13,000 - 374,600 252,500 627,100 1700-542 38 Civilian Police 2,536,500 40,600 187,900 182,200 2,947,200 1,838,400 4,785,600 1700-543 109 Law Enforcement 11,071,500 179,200 962,700 - 12,213,400 6,094,600 18,308,000 1700-544 0 Police Extra Duty 800,000 - - - 800,000 110,700 910,700 2400-551 4 Public Works Admin 312,300 2,500 400 - 315,200 381,500 696,700 1800-554 7 Streets 387,300 1,700 13,200 - 402,200 271,800 674,000 1800-555 11 Sanitation 637,300 1,600 17,000 - 655,900 635,300 1,291,200 1800-560 8 Stormwater 422,000 2,200 10,200 - 434,400 211,800 646,200 2500-552 6 Facilities 344,400 - 7,500 - 351,900 230,800 582,700 2600-553 2 Public Works Engineering 147,500 2,200 2,500 - 152,200 72,900 225,100 1500-523 32 Library 869,400 9,000 - 368,100 1,246,500 722,900 1,969,400 1500-522 14 Grounds 827,100 - 28,400 - 855,500 821,100 1,676,600 1500-525 25 Recreation 623,700 4,800 10,000 180,900 819,400 481,300 1,300,700 2700-571 6 Procurement & Inventory 363,500 - 1,400 25,900 390,800 210,600 601,400 2800-572 5 Fleet Maintenance 334,700 - 5,300 - 340,000 254,400 594,400 2200-516 5 Information Technology 427,800 - 1,600 - 429,400 287,500 716,900 2300-517 8 Finance 600,900 7,700 - - 608,600 246,600 855,200 2900-529 15 Customer Service 854,400 - 3,300 - 857,700 511,900 1,369,600 Total General Fund $ 25,123,300 $ 254,000 $ 1,376,800 $ 797,100 $ 27,551,200 $ 15,730,000 $ 43,281,200 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 2.5 Water Engineering $ 235,600 $ 3,700 $ - $ - $ 239,300 $ 111,100 $ 350,400 6800-568 7 Water Maintenance 484,500 13,300 16,700 - 514,500 303,600 818,100 7600-576 14 Water Treatment 1,091,900 23,000 35,700 - 1,150,600 649,700 1,800,300 2600-553 2.5 Wastewater Engineering 313,900 - 2,900 - 316,800 135,700 452,500 6900-569 11 Wastewater Maintenance 632,400 18,800 53,200 - 704,400 340,000 1,044,400 Total Water/Wastewater Fund $ 2,758,300 $ 58,800 $ 108,500 $ - $ 2,925,600 $ 1,540,100 $ 4,465,700 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 8300-563 11 Engineering 1,132,600 19,800 17,200 - 1,169,600 513,000 1,682,600 8200-562 24 T&D $ 2,633,100 $ 45,100 $ 188,100 $ - $ 2,866,300 $ 1,514,300 $ 4,380,600 8400-564 3 Administration 293,800 - - - 293,800 139,300 433,100 8500-565 4 Meter Reading 260,300 24,000 26,400 - 310,700 212,400 523,100 8600-526 5 System Operators 617,100 13,000 149,600 - 779,700 379,700 1,159,400 Total Electric Fund $ 4,936,900 $ 101,900 $ 381,300 $ - $ 5,420,100 $ 2,758,700 $ 8,178,800 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 $ - $ 35,000 $ - $ - $ 35,000 $ - $ 35,000 9900-542 6 Police Cadet Program - - - - - - - 1500-581 10 Substance Abuse Grant - - - 53,900 53,900 4,300 58,200 Total Grant Funds $ - $ 35,000 $ - $ 53,900 $ 88,900 $ 4,300 $ 93,200 482 GRAND TOTAL $ 32,818,500 $ 449,700 $ 1,866,600 $ 851,000 $ 35,985,800 $ 20,033,100 $ 56,018,900 56

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY OF DOVER OVERTIME COMPARISON FISCAL YEAR 2023 THROUGH 2026 # 2023 2024 2025 (through April) 2026 DEPARTMENT Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Proposed CITY CLERK - 881 (881) --- - 6,639 (6,639) 100.0% - 929.37 (929) 100.0% - PLANNING 7,000 7,398 (398) 105.7% 6,300 9,296 (2,996) 147.6% 11,700.00 8,163.51 3,536 69.8% 13,000 CITY MANAGER 5,400 5,293 107 98.0% 4,800 23,056 (18,256) 480.3% 3,400.00 15,057.73 (11,658) 442.9% - HUMAN RESOURCES - 227 (227) --- - - 0 0.0% - 0.0% - MAYOR - - 0 --- - - 0 0.0% - 0.0% - FIRE 25,000 76,887 (51,887) 307.5% 37,200 64,643 (27,443) 173.8% 61,200.00 61,658.87 (459) 100.7% 55,200 LIFE SAFETY 9,000 10,833 (1,833) 120.4% 11,900 5,188 6,712 43.6% 39,400.00 13,525.13 25,875 34.3% 29,900 CODE ENFORCEMENT 5,000 3,737 1,263 74.7% 5,600 2,562 3,038 45.8% 4,600.00 365.38 4,235 7.9% 14,300 PUBLIC INSPECTIONS 8,000 4,930 3,070 61.6% 11,100 6,316 4,784 56.9% 7,300.00 9,309.97 (2,010) 127.5% 13,000 POLICE CIVILIAN 163,600 169,637 (6,037) 103.7% 189,200 225,609 (36,409) 119.2% 167,900.00 189,718.16 (21,818) 113.0% 187,900 POLICE LAW ENFORCEMENT 650,000 728,180 (78,180) 112.0% 738,100 941,196 (203,096) 127.5% 761,100.00 822,786.95 (61,687) 108.1% 962,700 PW ADMINISTRATION - - 0 --- 400 - 400 0.0% 800.00 - 800 0.0% 400 STREET 11,400 4,755 6,646 41.7% 15,600 7,805 7,795 50.0% 16,000.00 10,326.47 5,674 64.5% 13,200 SANITATION 17,300 7,264 10,036 42.0% 20,700 11,270 9,430 54.4% 21,000.00 13,105.36 7,895 62.4% 17,000 GROUNDS 10,700 13,730 (3,030) 128.3% 18,100 22,661 (4,561) 125.2% 27,200.00 24,689.96 2,510 90.8% 28,400 STORMWATER 8,800 1,243 7,557 14.1% 11,100 4,847 6,253 43.7% 11,400.00 6,811.55 4,588 59.8% 10,200 FACILITIES MANAGEMENT 5,000 3,384 1,616 67.7% 5,000 1,309 3,691 26.2% 8,100.00 3,242.90 4,857 40.0% 7,500 PW ENGINEERING 1,300 1,855 (555) 142.7% 1,600 2,201 (601) 137.6% 1,800.00 1,985.46 (185) 110.3% 2,500 LIBRARY - 117 (117) --- - - 0 0.0% - - 0.0% - PARKS & RECREATION 2,700 6,099 (3,399) 225.9% 3,900 8,524 (4,624) 218.6% 6,400.00 14,809.07 (8,409) 231.4% 10,000 PROCUREMENT & INVENTORY 1,400 373 1,027 26.7% 1,700 1,113 587 65.5% 1,400.00 969.39 431 69.2% 1,400 VEHICLE MAINTENANCE 5,000 2,071 2,929 41.4% 5,900 4,429 1,471 75.1% 5,100.00 7,299.86 (2,200) 143.1% 5,300 57 INFORMATION TECHNOLOGIES 1,800 878 922 --- 2,000 1,634 366 81.7% 1,200.00 1,590.02 (390) 132.5% 1,600 FINANCE - - 0 --- - - 0 0.0% - - - 0.0% - CUSTOMER SERVICES 400 9,947 (9,547) --- 11,900 (332) 12,232 -2.8% - - - 0.0% 3,300 WATER ENGINEERING - 10 (10) --- - - 0 0.0% - - - 0.0% - WATER 20,800 14,659 6,141 70.5% 29,500 15,139.63 14,360 51.3% 19,000.00 18,636.38 364 98.1% 16,700 WATER TREATMENT PLANT 44,900 19,835 25,065 44.2% 53,600 23,616.61 29,983 44.1% 52,400.00 28,706.71 23,693 54.8% 35,700 WASTEWATER 30,300 26,689 3,611 88.1% 36,700 47,759 (11,059) 130.1% 38,000.00 62,476.65 (24,477) 164.4% 53,200 WASTEWATER ENGINEERING 1,000 10 990 --- 1,700 1,619 81 95.3% 1,900.00 1,749.83 150 92.1% 2,900 TRANSMISSION/DISTRIBUTION 139,800 152,026 (12,226) 108.7% 161,300 180,543 (19,243) 111.9% 172,900.00 143,782.32 29,118 83.2% 188,100 ELECTRIC ENGINEERING 12,100 11,547 553 95.4% 21,300 20,057 1,243 94.2% 16,800.00 12,168.28 4,632 72.4% 17,200 ELECTRIC ADMINISTRATION - 279 (279) --- - 272 (272) 100.0% 20.95 (21) 100.0% - ELECTRIC METERING 10,200 5,291 4,909 51.9% 8,700 16,400 (7,700) 188.5% 16,400.00 8,174.96 8,225 49.8% 26,400 ELECTRIC SYSTEMS OPERATIONS 111,000 88,635 22,365 79.9% 136,000 114,431 21,569 84.1% 151,100.00 89,530.69 61,569 59.3% 149,600 TOTAL 1,308,900 1,378,697 (69,797) 105.3% 1,550,900 1,769,804 (218,904) 114.1% 1,625,500.00 1,571,591.88 53,908 96.7% 1,866,600 ELECTRIC PLANT OPERATIONS 18,000 38,880 (20,880) 216.0% 18,000 1,624 16,376 9.0% 12,000.00 1,908.33 10,092 15.9% 18,000 POLICE EXTRA DUTY 355,800 543,669 (187,869) 152.8% 355,800 655,819 (300,019) 184.3% 355,800.00 822,324.30 (466,524) 231.1% 800,000

FY26 STRATEGIC REQUESTS Approved General Fund: • Provide six (6) month overlap for replacement of Community Development Manager. • Move one (1) Public Works Administrative Assistant from the General Fund to the Wastewater Fund. • Promote two (2) Customer Service Clerk I’s to Customer Service Clerk II’s. • Regrade Code Enforcement Inspectors. • Regrade Building Inspectors. • Provide an additional Communications Operator for the Police Department. (NEW) • Provide an additional Clerk II/III for the Police Department. (NEW) • Reclassify Public Affairs & Emergency Management Coordinator to Emergency Services Director. • Reclassify Life Safety Inspector III to Emergency Services Deputy Director. • Increase salary of the Fire Administrative Manager. Denied General Fund: • Provide an additional part-time Customer Service Clerk I. (NEW) • Provide five (5) additional Fire Fighter II’s. (NEW) Approved Water/Wastewater Fund: • Reclassify Water Production Manager to Assistant Director of Water & Wastewater. • Reclassify five (5) Water Treatment Plant Operators II’s to Water Treatment Plant Operator III’s. • Promote four (4) Water Treatment Plant Operator I’s to Water Treatment Plant Operator II’s. • Provide an additional Water Service Person in the Water Fund. (NEW) • Provide a GIS Specialist in the Wastewater Fund. (NEW) Approved Electric Fund: • Promote one (1) Field Service Representative I to Field Service Representative II. • Promote one (1) Lineman Second Class to Lineman First Class. • Provide six (6) month overlap for replacement of Administrative Assistant. 58

CAPITAL INVESTMENTS PLAN THE FOLLOWING SUBSECTIONS ARE INCLUDED: REVENUE SOURCES AND FUNDS: TOTAL CITY SUMMARY GENERAL SANITATION PUBLIC UTILITIES WATER PUBLIC UTILITIES WASTEWATER PUBLIC UTILITIES ELECTRIC

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CAPITAL INVESTMENT PLANS Revenue Sources & Funds Total City Summary General Fund Sanitation Fund Water Fund Wastewater Fund Electric Fund 59

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DEBT SERVICE THE FOLLOWING SUBSECTIONS ARE INCLUDED: DEBT LIMIT DEBT SERVICE SCHEDULES

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Table 14 Computation of Legal Debt Margin Last Ten Fiscal Years (amounts expressed in thousands) Fiscal Year 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Debt Limit $ 182,504 $ 181,594 $ 179,226 $ 179,004 $ 163,700 $ 162,904 $ 160,737 $ 157,816 $ 155,396 $ 158,485 Net (Taxable) Assessed Value on Books 3,650,076 3,631,886 3,584,529 3,580,083 3,273,993 3,258,090 3,214,744 3,156,311 3,107,912 3,207,154 Total net debt applicable to limit 5,108 5,614 6,111 6,599 5,371 5,700 5,877 6,209 6,783 7,337 Legal Debt Margin $ 177,396 $ 175,980 $ 173,115 $ 172,405 $ 158,329 $ 157,204 $ 154,860 $ 151,607 $ 148,613 $ 151,148 Total Net Debt applicable to limit as a percentage of debt limit 2.80% 3.09% 3.41% 3.69% 3.28% 3.50% 3.59% 4.36% 4.63% 2.56% Legal Debt Margin Calculation for the current fiscal year Net (Taxable) Assessed Value on Books $ 3,650,076 Debt Limit - 5 Percent of Total Assessed Value $ 182,504 DEBT (For which the City's full faith and credit has been pledged) 199 Gross Bonded Debt 5,108 LEGAL DEBT MARGIN $ 177,396 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%.

CITY OF DOVER DEBT SERVICE SCHEDULES 2019 General Obligation Bonds 2021 General Obligation Bonds Total General Fiscal Fund Debt Year Principal Interest Principal Interest Service 2024 356,556 101,565 149,662 22,830 630,613 2025 364,092 92,569 152,211 17,774 626,646 2026 371,544 83,664 154,804 15,182 625,194 200 2027 379,140 74,576 157,440 12,545 623,701 2028 386,760 65,478 160,122 9,864 622,224 2029 2,485,176 55,843 162,849 7,136 2,711,004 2030 165,622 4,363 169,985 2031 168,443 1,542 169,985 Total $ 4,343,268 $ 473,695 $ 1,271,153 $ 91,236 $ 6,179,352

CITY OF DOVER DEBT SERVICE SCHEDULES (CONTINUED) Water/Wastewater Fund Water/Wastewater Fund 2009 Municipal Revenue 2010 Municipal Revenue Bonds 2011 Municipal Revenue Fiscal Bonds (Wastewater) (Water) Bonds (Wastewater) Year Principal Interest Principal Interest Principal Interest 2024 294,505 52,543 133,649 27,640 43,302 14,823 2025 300,424 46,624 137,160 24,129 44,875 13,250 201 2026 306,463 40,585 140,764 20,526 46,505 11,619 2027 312,623 34,425 144,461 16,828 48,195 9,930 2028 318,906 28,142 148,257 13,033 49,946 8,178 2029 325,316 21,732 152,151 9,138 51,761 6,364 2030 331,855 15,193 156,148 5,141 53,642 4,483 2031 338,526 8,522 79,607 1,039 55,592 2,534 2032 171,807 1,718 - - 28,548 514 Total $ 2,700,425 $ 249,484 $ 1,092,197 $ 117,474 $ 422,366 $ 71,695

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CITY OF DOVER DEBT SERVICE SCHEDULES (CONTINUED) Electric Revenue Fund Fiscal 2018 Revenue Bonds Electric Year Principal Interest Total 2024 910,000 466,950 1,376,950 2025 955,000 420,325 1,375,325 2026 1,005,000 371,325 1,376,325 203 2027 1,055,000 319,825 1,374,825 2028 1,110,000 265,700 1,375,700 2029 1,160,000 214,750 1,374,750 2030 1,200,000 173,550 1,373,550 2031 1,240,000 136,950 1,376,950 2032 1,275,000 99,225 1,374,225 2033 1,315,000 60,375 1,375,375 2034 1,355,000 20,325 1,375,325 $12,580,000 $ 2,549,300 $ 15,129,300

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GENERAL THE FOLLOWING SUBSECTIONS ARE INCLUDED: MAYOR CITY COUNCIL CITY MANAGER CITY CLERK CENTRAL SERVICES CUSTOMER SERVICES EMERGENCY MANAGEMENT AND COMMUNICATIONS FINANCE FIRE HUMAN RESOURCES INFORMATION TECHNOLOGY LIBRARY PARKS, RECREATION, AND GROUNDS PLANNING, INSPECTIONS, AND COMMUNITY DEVELOPMENT POLICE PUBLIC WORKS

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GENERAL FUND BUDGET REVIEW Fiscal Year 2025-2026 205

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 01213456ÿ89ÿ84  "#4$%214ÿ66162&52 ÿ ! 207

Mayor 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 102,729 161,500 161,500 173,900 173,900 8% MATERIALS & SUPPLIES 700 2,600 2,600 1,100 1,100 -58% ADMINISTRATIVE EXPENDITURES 98,034 140,500 140,500 141,700 141,700 1% TOTAL EXPENDITURES $ 201,462 $ 304,600 $ 304,600 $ 316,700 $ 316,700 4% Highlights: No significant changes to departmental budget. 208

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE MAYOR 100-10-32-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 70,602 $ 103,700 $ 103,700 $ 110,800 $ 110,800 7% FICA TAXES 4,980 8,000 8,000 8,500 8,500 6% HEALTH INSURANCE 25,130 46,600 46,600 48,600 48,600 4% L I D INSURANCE 559 800 800 1,300 1,300 63% WORKERS COMPENSATION 229 300 300 400 400 33% PENSION 523 1,600 1,600 3,800 3,800 138% OPEB 706 500 500 500 500 0% PERSONNEL COSTS 102,729 161,500 161,500 173,900 173,900 8% OFFICE SUPPLIES 587 600 600 600 600 0% PRINTING AND DUPLICATING 113 500 500 500 500 0% COMPUTER HARDWARE - 1,500 1,500 - - -100% MATERIALS & SUPPLIES 700 2,600 2,600 1,100 1,100 -58% TELEPHONE/FAX 745 500 500 700 700 40% ADVERTISEMENT 1,058 1,500 1,500 1,500 1,500 0% SUBSCRIPTIONS AND DUES 649 1,500 1,500 1,500 1,500 0% COMMUNITY RELATIONS EXP 5,466 7,000 7,000 8,000 8,000 14% COMMUNITY ENHANCEMENT 3,984 5,000 5,000 5,000 5,000 0% ECONOMIC DEVELOPMENT 86,132 125,000 125,000 125,000 125,000 0% ADMINISTRATIVE EXPENDITURES 98,034 140,500 140,500 141,700 141,700 1% TOTAL EXPENDITURES $ 201,462 $ 304,600 $ 304,600 $ 316,700 $ 316,700 4% PERSONNEL BUDGETED FULL-TIME POSITIONS 2.0 2.0 2.0 2.0 2.0 209

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City Council 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 186,210 200,800 200,800 208,300 208,300 4% MATERIALS & SUPPLIES 93 2,200 1,900 2,200 2,200 0% ADMINISTRATIVE EXPENDITURES 48,008 63,500 63,800 66,100 66,100 4% TOTAL EXPENDITURES $ 234,310 $ 266,500 $ 266,500 $ 276,600 $ 276,600 4% Highlights: New Councilwoman Donyale Hall elected to Second District. 212

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY COUNCIL 100-10-12-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE TEMPORARY HELP $ 172,404 $ 186,000 $ 186,000 $ 192,900 $ 192,900 4% FICA TAXES 13,244 14,200 14,200 14,800 14,800 4% WORKERS COMPENSATION 561 600 600 600 600 0% PERSONNEL COSTS 186,210 200,800 200,800 208,300 208,300 4% OFFICE SUPPLIES - 100 100 100 100 0% PRINTING AND DUPLICATING 47 300 300 300 300 0% COMPUTER HARDWARE 46 1,800 1,500 1,800 1,800 0% MATERIALS & SUPPLIES 93 2,200 1,900 2,200 2,200 0% TELEPHONE/FAX 2,428 2,200 2,200 2,300 2,300 5% SUBSCRIPTIONS AND DUES 11,212 11,500 11,800 12,000 12,000 4% TRAINING/CONF/FOOD/TRAVEL 6,530 9,000 9,000 10,000 10,000 11% CONTRACTUAL SERVICES 5,400 7,900 7,900 8,900 8,900 13% COMMUNITY RELATIONS EXP 2,772 4,900 4,900 4,900 4,900 0% DISCRETIONARY FUNDS 19,500 25,000 25,000 25,000 25,000 0% HRC-OFFICE SUPPLIES 166 3,000 3,000 3,000 3,000 0% ADMINISTRATIVE EXPENDITURES 48,008 63,500 63,800 66,100 66,100 4% TOTAL EXPENDITURES $ 234,310 $ 266,500 $ 266,500 $ 276,600 $ 276,600 4% PERSONNEL BUDGETED FULL-TIME POSITIONS PP/COUNCIL 9.0 9.0 9.0 9.0 9.0 PP/TEMP COMMITTEES 10.0 10.0 10.0 10.0 10.0 213

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City Manager 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,064,602 1,074,800 1,074,800 1,024,600 1,024,600 -5% MATERIALS & SUPPLIES 9,836 19,000 19,000 11,700 11,700 -38% ADMINISTRATIVE EXPENDITURES 402,679 185,200 285,200 434,300 434,000 134% TOTAL EXPENDITURES $ 1,517,117 $ 1,279,000 $ 1,379,000 $ 1,470,600 $ 1,470,300 15% Highlights: Public Affairs & Emergency Management Coordinator moved to head new Emergency Management & Communications Department (formerly Life Safety). Legal Expenses increased based on new Solicitor and recent legal activity. 216

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY MANAGER 100-10-21-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 557,927 $ 579,900 $ 579,900 $ 490,800 $ 490,800 -15% OVERTIME 23,056 3,400 3,400 - - -100% FICA TAXES 42,890 44,600 44,600 37,500 37,500 -16% HEALTH INSURANCE 83,757 106,400 106,400 76,100 76,100 -28% L I D INSURANCE 3,225 3,400 3,400 5,000 5,000 47% WORKERS COMPENSATION 1,882 1,900 1,900 1,600 1,600 -16% PENSION 346,055 329,400 329,400 408,700 408,700 24% OPEB 5,810 5,800 5,800 4,900 4,900 -16% PERSONNEL COSTS 1,064,602 1,074,800 1,074,800 1,024,600 1,024,600 -5% OFFICE SUPPLIES 761 800 800 800 800 0% PRINTING AND DUPLICATING 3,896 5,900 5,900 5,900 5,900 0% PROGRAM EXPENSES/SUPPLIES 4,999 10,500 10,500 5,000 5,000 -52% COMPUTER HARDWARE 179 1,800 1,800 - - -100% MATERIALS & SUPPLIES 9,836 19,000 19,000 11,700 11,700 -38% TELEPHONE/FAX 3,727 2,400 2,400 3,500 3,500 46% SUBSCRIPTIONS AND DUES 3,705 5,600 5,600 5,600 5,600 0% TRAINING/CONF/FOOD/TRAVEL 1,619 6,000 6,000 6,000 6,000 0% LEGAL EXPENSES 368,260 152,000 252,000 400,000 400,000 163% COMMUNITY RELATIONS EXP - 200 200 200 200 0% GASOLINE 117 500 500 500 200 -60% ECONOMIC DEVELOPMENT 18,500 18,500 18,500 18,500 18,500 0% 0% TOTAL EXPENDITURES $ 1,517,117 $ 1,279,000 $ 1,379,000 $ 1,470,600 $ 1,470,300 15% PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 4.0 BUDGETED PART-TIME POSITIONS - - - - 217

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City Clerk 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 388,566 426,200 426,200 440,500 440,500 3% MATERIALS & SUPPLIES 8,710 7,100 7,100 7,200 7,200 1% ADMINISTRATIVE EXPENDITURES 30,992 53,500 53,500 45,200 45,200 -16% TOTAL EXPENDITURES $ 428,268 $ 486,800 $ 486,800 $ 492,900 $ 492,900 1% Highlights: No planned elections for FY26 – reducing expenditures from FY25. 220

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY CLERK 100-10-11-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 261,657 $ 273,000 $ 273,000 $ 295,900 $ 295,900 8% FICA TAXES 19,252 20,900 20,900 22,600 22,600 8% HEALTH INSURANCE 78,089 113,300 113,300 104,000 104,000 -8% L I D INSURANCE 1,701 2,100 2,100 3,300 3,300 57% WORKERS COMPENSATION 2,026 900 900 1,000 1,000 11% PENSION 16,717 13,300 13,300 10,800 10,800 -19% OPEB 2,486 2,700 2,700 2,900 2,900 7% PERSONNEL COSTS 388,566 426,200 426,200 440,500 440,500 3% FURNITURE & FIXTURES - 400 400 200 200 -50% OFFICE SUPPLIES 1,562 1,700 1,700 2,000 2,000 18% PRINTING AND DUPLICATING 2,839 500 500 500 500 0% COMPUTER SOFTWARE 387 300 300 300 300 0% COMPUTER HARDWARE 3,922 4,200 4,200 4,200 4,200 0% MATERIALS & SUPPLIES 8,710 7,100 7,100 7,200 7,200 1% TELEPHONE/FAX 1,863 1,300 1,300 1,900 1,900 46% ADVERTISEMENT 1,403 1,000 1,000 1,100 1,100 10% SUBSCRIPTIONS AND DUES 745 1,100 1,100 1,100 1,100 0% TRAINING/CONF/FOOD/TRAVEL 2,712 7,500 7,500 6,500 6,500 -13% CONTRACTUAL SERVICES 24,268 32,300 32,300 32,300 32,300 0% ELECTION RELATED EXPENSES - 10,000 10,000 2,000 2,000 -80% OFF EQUIP/REPAIRS & MAINT - 300 300 300 300 0% ADMINISTRATIVE EXPENDITURES 30,992 53,500 53,500 45,200 45,200 -16% TOTAL EXPENDITURES $ 428,268 $ 486,800 $ 486,800 $ 492,900 $ 492,900 1% PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS - - - - - 221

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Procurement & Inventory 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 539,379 604,500 604,500 601,400 601,400 -1% MATERIALS & SUPPLIES 8,338 12,400 12,400 15,900 15,900 28% ADMINISTRATIVE EXPENDITURES 278,904 341,700 341,700 394,300 394,300 15% OPERATING EXPENDITURES 826,622 958,600 958,600 1,011,600 1,011,600 6% CAPITAL OUTLAY - 820,000 890,000 125,000 517,000 -37% TOTAL EXPENDITURES $ 826,622 $ 1,778,600 $ 1,848,600 $ 1,136,600 $ 1,528,600 -14% Highlights: Fuel Pump Island Upgrade had to have additional budget added to FY25 project (CS2502). Continued increase in postage expense. 224

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE PROCUREMENT & INVENTORY 100-15-27-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 362,099 $ 390,100 $ 390,100 $ 363,500 $ 363,500 -7% OVERTIME 1,113 1,400 1,400 1,400 1,400 0% TEMPORARY HELP 17,307 23,700 23,700 25,900 25,900 9% FICA TAXES 28,693 31,800 31,800 29,900 29,900 -6% HEALTH INSURANCE 30,558 52,700 52,700 26,900 26,900 -49% L I D INSURANCE 1,933 2,200 2,200 3,600 3,600 64% WORKERS COMPENSATION 1,233 1,300 1,300 1,300 1,300 0% EDUCATIONAL ASSISTANCE - 4,000 4,000 4,000 4,000 0% PENSION 92,804 93,400 93,400 141,300 141,300 51% OPEB 3,640 3,900 3,900 3,600 3,600 -8% PERSONNEL COSTS 539,379 604,500 604,500 601,400 601,400 -1% FURNITURE/FIXTURES - 300 300 200 200 -33% OFFICE SUPPLIES 271 1,000 1,000 1,000 1,000 0% PRINTING AND DUPLICATING 2,989 3,000 3,000 3,000 3,000 0% PROGRAM EXPENSES/SUPPLIES 490 1,000 1,000 1,000 1,000 0% UNIFORMS/UNIFORM ALLOW 930 1,200 1,200 1,200 1,200 0% SECURITY/SAFETY MATERIALS 47 800 800 800 800 0% CITY BLDG MAINT SUPPLIES 681 1,100 1,100 5,700 5,700 418% WATER/SEWER 2,019 3,000 3,000 3,000 3,000 0% MATERIALS & SUPPLIES 8,338 12,400 12,400 15,900 15,900 28% TELEPHONE/FAX 3,474 2,400 2,400 4,500 4,500 88% POSTAGE 186,465 215,900 215,900 268,900 268,900 25% ELECTRICITY 50,219 73,000 64,500 73,000 73,000 0% ADVERTISEMENT 1,500 2,500 2,500 2,500 2,500 0% SUBSCRIPTIONS AND DUES 420 700 700 600 600 -14% TRAINING/CONF/FOOD/TRAVEL 873 3,000 3,000 1,200 1,200 -60% CONTRACTUAL SERVICES 30,292 36,900 45,400 34,500 34,500 -7% ENVIRONMENTAL EXPENSES 3,710 4,500 4,500 5,600 5,600 24% GASOLINE 1,620 2,400 2,800 3,500 3,500 46% ADMINISTRATIVE EXPENDITURES 278,904 341,700 341,700 394,300 394,300 15% OPERATING EXPENDITURES 826,622 958,600 958,600 1,011,600 1,011,600 6% CONSTRUCTION - PURCHASE - 820,000 820,000 125,000 517,000 -37% CAPITAL OUTLAY - 820,000 890,000 125,000 517,000 -37% TOTAL EXPENDITURES $ 826,622 $ 1,778,600 $ 1,848,600 $ 1,136,600 $ 1,528,600 -14% PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 BUDGETED PART-TIME POSITIONS 1.0 1.0 1.0 1.0 1.0 225

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Facilities Management 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 630,910 667,500 667,500 582,700 582,700 -13% MATERIALS & SUPPLIES 19,224 33,600 33,600 35,000 35,000 4% ADMINISTRATIVE EXPENDITURES 148,416 185,300 185,300 190,200 190,200 3% OPERATING EXPENDITURES 798,550 886,400 886,400 807,900 807,900 -9% CAPITAL OUTLAY 76,249 - 83,000 474,000 474,000 100% TOTAL EXPENDITURES $ 874,799 $ 886,400 $ 969,400 $ 1,281,900 $ 1,281,900 45% Highlights: Facilities has three (recent) vacancies to fill for FY26 . 227

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE FACILITIES MANAGEMENT 100-12-25-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 369,353 $ 406,900 $ 406,900 $ 344,400 $ 344,400 -15% OVERTIME 1,309 8,100 8,100 7,500 7,500 -7% FICA TAXES 26,859 31,700 31,700 26,900 26,900 -15% HEALTH INSURANCE 79,102 117,600 117,600 87,600 87,600 -26% L I D INSURANCE 1,561 1,800 1,800 2,800 2,800 56% WORKERS COMPENSATION 17,247 18,800 18,800 15,500 15,500 -18% PENSION 131,771 78,500 78,500 94,600 94,600 21% OPEB 3,708 4,100 4,100 3,400 3,400 -17% PERSONNEL COSTS 630,910 667,500 667,500 582,700 582,700 -13% UNIFORMS/UNIFORM ALLOW 2,432 3,300 3,300 4,800 4,800 45% SECURITY/SAFETY MATERIALS 503 1,300 1,300 500 500 -62% SMALL TOOLS 1,402 4,400 4,400 8,000 8,000 82% CITY BLDG MAINT SUPPLIES 11,015 18,000 18,000 18,000 18,000 0% WATER/SEWER 1,717 1,500 1,500 1,500 1,500 0% ELEC MATERIALS/SUPPLIES 2,156 2,200 2,200 2,200 2,200 0% MATERIALS & SUPPLIES 19,224 33,600 33,600 35,000 35,000 4% TELEPHONE/FAX 745 500 500 1,000 1,000 100% ELECTRICITY 37,655 60,000 60,000 60,000 60,000 0% HEATING OIL/GAS 1,614 3,000 3,000 3,000 3,000 0% SUBSCRIPTIONS & DUES 50 100 100 800 800 700% TRAINING/CONF/FOOD/TRAVEL 139 200 200 200 200 0% CONTRACTUAL SERVICES 103,748 116,700 116,700 120,200 120,200 3% GASOLINE 4,464 4,800 4,800 5,000 5,000 4% ADMINISTRATIVE EXPENDITURES 148,416 185,300 185,300 190,200 190,200 3% OPERATING EXPENDITURES 798,550 886,400 886,400 807,900 807,900 -9% TRUCKS-PURCHASE - - - 64,000 64,000 100% OTHER EPUIP - PURCHASE - - - 50,000 50,000 100% CONSTRUCTION - PURCHASE 76,249 - 83,000 360,000 360,000 100% CAPITAL OUTLAY 76,249 - 83,000 474,000 474,000 100% TOTAL EXPENDITURES $ 874,799 $ 886,400 $ 969,400 $ 1,281,900 $ 1,281,900 45% PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 PP/TEMP - - - - - 228

Fleet Maintenance 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 534,993 560,200 560,200 594,400 594,400 6% MATERIALS & SUPPLIES 492,675 507,400 507,400 526,100 526,100 4% ADMINISTRATIVE EXPENDITURES 4,779 13,800 13,800 18,900 18,900 37% OPERATING EXPENDITURES 1,032,448 1,081,400 1,081,400 1,139,400 1,139,400 5% CAPITAL OUTLAY 488,690 - 505,700 44,100 44,100 100% TOTAL EXPENDITURES $ 1,521,137 $ 1,081,400 $ 1,587,100 $ 1,183,500 $ 1,183,500 9% Highlights: No significant changes in departmental budget. 229

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE FLEET MAINTENANCE 100-15-28-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 300,593 $ 316,900 $ 316,900 $ 334,700 $ 334,700 6% OVERTIME 4,429 5,100 5,100 5,300 5,300 4% FICA 22,504 24,600 24,600 26,000 26,000 6% HEALTH INSURANCE 64,459 72,400 72,400 66,500 66,500 -8% LID 1,458 1,600 1,600 2,900 2,900 81% WORKERS COMPENSATION 16,858 17,800 17,800 18,800 18,800 6% PENSION 121,616 118,600 118,600 136,900 136,900 15% OPEB 3,076 3,200 3,200 3,300 3,300 3% PERSONNEL COSTS 534,993 560,200 560,200 594,400 594,400 6% OFFICE SUPPLIES 921 1,200 1,200 1,200 1,200 0% PROGRAM EXPENSES/SUPPLIES 479,592 470,000 470,000 480,000 480,000 2% UNIFORMS/UNIFORM ALLOW - 2,500 2,500 2,500 2,500 0% SECURITY/SAFETY MATERIALS 2,000 1,100 1,100 1,100 1,100 0% SMALL TOOLS 893 13,000 13,000 33,000 33,000 154% COMPUTER SOFTWARE 2,280 10,800 10,800 3,000 3,000 -72% CITY BLDG MAINT SUPPLIES 4,213 5,300 5,300 5,300 5,300 0% MATERIALS & SUPPLIES 492,675 507,400 507,400 526,100 526,100 4% TELEPHONE/FAX 1,237 900 900 900 900 0% TRAINING/CONF/FOOD/TRAVEL 1199.95 10,100 10,100 11,100 11,100 10% CONTRACTUAL SERVICES 610 800 800 4,900 4,900 513% ENVIRONMENTAL EXPENSES 200 200 200 200 200 0% GASOLINE 1,532 1,800 1,800 1,800 1,800 0% ADMINISTRATIVE EXPENDITURES 4,779 13,800 13,800 18,900 18,900 37% OPERATING EXPENDITURES 1,032,448 1,081,400 1,081,400 1,139,400 1,139,400 5% AUTOMOBILES-PURCHASE 348,478 - 358,500 34,100 34,100 100% OTHER EQUIPMENT 140,212 - 141,500 - - 0% CONSTRUCTION - PURCHASE - 5,700 10,000 10,000 100% CAPITAL OUTLAY 488,690 - 505,700 44,100 44,100 100% TOTAL EXPENDITURES $ 1,521,137 $ 1,081,400 $ 1,587,100 $ 1,183,500 $ 1,183,500 9% PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 230

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Customer Services 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,177,163 1,310,400 1,300,400 1,369,600 1,369,600 5% MATERIALS & SUPPLIES 42,070 46,600 46,600 46,600 46,600 0% ADMINISTRATIVE EXPENDITURES 61,135 99,800 99,800 101,200 96,200 -4% TOTAL EXPENDITURES $ 1,280,368 $ 1,456,800 $ 1,446,800 $ 1,517,400 $ 1,512,400 4% Highlights: Customer Service Director position still vacant, otherwise fully staffed. Two approved promotions for Customer Service Clerk I’s. 232

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CUSTOMER SERVICES 100-16-29-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 759,328 $ 807,200 $ 807,200 $ 854,400 $ 854,400 6% OVERTIME (332) 10,500 10,500 3,300 3,300 -69% FICA TAXES 55,223 62,500 62,500 65,600 65,600 5% HEALTH INSURANCE 152,998 229,800 229,800 207,000 207,000 -10% L I D INSURANCE 3,807 4,400 4,400 7,900 7,900 80% WORKERS COMPENSATION 2,243 2,600 2,600 2,800 2,800 8% EDUCATIONAL ASSISTANCE - 10,000 - 5,000 5,000 -50% PENSION 196,304 175,500 175,500 215,100 215,100 23% OPEB 7,590 7,900 7,900 8,500 8,500 8% PERSONNEL COSTS 1,177,163 1,310,400 1,300,400 1,369,600 1,369,600 5% FURNITURE/FIXTURES 125 1,000 1,000 1,000 1,000 0% OFFICE SUPPLIES 16,085 18,500 18,500 18,500 18,500 0% PRINTING AND DUPLICATING 20,341 21,500 21,500 21,500 21,500 0% COMPUTER HARDWARE 5,519 5,600 5,600 5,600 5,600 0% MATERIALS & SUPPLIES 42,070 46,600 46,600 46,600 46,600 0% TELEPHONE/FAX 9,135 4,800 4,800 6,200 6,200 29% TRAINING/CONF/FOOD/TRAVEL 1,282 2,500 2,500 2,500 2,500 0% CONTRACTUAL SERVICES 39,256 78,000 78,000 78,000 73,000 -6% OFF EPUIP/REPAIRS & MAINT 11,463 14,500 14,500 14,500 14,500 0% ADMINISTRATIVE EXPENDITURES 61,135 99,800 99,800 101,200 96,200 -4% TOTAL EXPENDITURES $ 1,280,368 $ 1,456,800 $ 1,446,800 $ 1,517,400 $ 1,512,400 4% PERSONNEL BUDGETED FULL-TIME POSITIONS 15.0 15.0 15.0 15.0 15.0 BUDGETED PART-TIME POSITIONS - - - - - 233

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Life Safety 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 496,975 566,000 566,000 1,004,200 1,004,200 77% MATERIALS & SUPPLIES 11,752 6,100 6,100 7,400 9,400 54% ADMINISTRATIVE EXPENDITURES 344,089 650,400 650,400 650,600 650,500 0% OPERATING EXPENDITURES 852,815 1,222,500 1,222,500 1,662,200 1,664,100 36% CAPITAL OUTLAY - - - 155,200 - 0% TOTAL EXPENDITURES $ 852,815 $ 1,222,500 $ 1,222,500 $ 1,817,400 $ 1,664,100 36% Highlights: Public Affairs & Emergency Management Coordinator moved from City manager’s Office as new Emergency Services Director. Life Safety Inspector III promoted to Emergency Services Deputy Director. 236

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIFE SAFETY 100-11-16-13-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 307,639 $ 326,900 $ 326,900 $ 482,800 $ 482,800 48% OVERTIME 5,188 39,400 39,400 29,900 29,900 -24% FICA TAXES 22,671 28,100 28,100 39,200 39,200 40% HEALTH INSURANCE 54,271 72,400 72,400 82,600 82,600 14% L I D INSURANCE 1,377 1,600 1,600 4,000 4,000 150% WORKERS COMPENSATION 2,208 2,500 2,500 3,000 3,000 20% EDUCATIONAL ASSISTANCE - - - 13,000 13,000 100% PENSION 100,485 92,000 92,000 344,900 344,900 275% OPEB 3,136 3,100 3,100 4,800 4,800 55% PERSONNEL COSTS 496,975 566,000 566,000 1,004,200 1,004,200 77% OFFICE SUPPLIES - - - - 800 100% PRINTING AND DUPLICATING - - - - 800 100% PROGRAM EXPENSES/SUPPLIES 1,360 1,300 1,300 1,300 1,300 0% UNIFORMS/UNIFORM ALLOW 1,700 2,300 2,300 3,000 3,400 48% BOOKS 3,000 500 500 500 500 0% SECURITY/SAFETY MATERIALS 955 2,000 2,000 2,600 2,600 30% MATERIALS & SUPPLIES 11,752 6,100 6,100 7,400 9,400 54% TELEPHONE/FAX 3,411 2,800 2,800 3,000 3,000 7% SUBSCRIPTIONS AND DUES 3,125 3,500 3,500 3,500 3,500 0% TRAINING/CONF/FOOD/TRAVEL 7,207 8,500 8,500 8,500 8,100 -5% CONTRACTUAL SERVICES 326,018 630,000 630,000 630,000 630,000 0% GASOLINE 4,130 5,000 5,000 5,000 5,300 6% RADIO REPAIRS/MAINTENANCE 50 600 600 600 600 0% ADMINISTRATIVE EXPENDITURES 344,089 650,400 650,400 650,600 650,500 0% OPERATING EXPENDITURES 852,815 1,222,500 1,222,500 1,662,200 1,664,100 36% AUTOMOBILE/PURCHASE - - - 155,200 - 0% CAPITAL OUTLAY - - - 155,200 - 0% 0% TOTAL EXPENDITURES $ 852,815 $ 1,222,500 $ 1,222,500 $ 1,817,400 $ 1,664,100 36% PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 5.0 237

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Finance 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 651,135 841,200 841,200 855,200 855,200 2% MATERIALS & SUPPLIES 9,738 9,200 9,200 10,200 10,200 11% ADMINISTRATIVE EXPENDITURES 91,959 159,500 159,500 160,000 160,000 0% TOTAL EXPENDITURES $ 752,831 $ 1,009,900 $ 1,009,900 $ 1,025,400 $ 1,025,400 2% Highlights: Vacant Accountant II position approved to be listed as Accountant III. 240

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE FINANCE 100-16-23-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 424,582 $ 569,800 $ 569,800 $ 608,600 $ 608,600 7% FICA TAXES 30,765 43,600 43,600 46,500 46,500 7% HEALTH INSURANCE 67,745 137,900 137,900 141,600 141,600 3% L I D INSURANCE 2,007 3,800 3,800 6,200 6,200 63% WORKERS COMPENSATION 1,367 1,800 1,800 1,900 1,900 6% EDUCATIONAL ASSISTANCE - - - 10,000 10,000 100% PENSION 70,670 78,600 78,600 34,400 34,400 -56% OPEB 4,179 5,700 5,700 6,000 6,000 5% PERSONNEL COSTS 651,135 841,200 841,200 855,200 855,200 2% OFFICE SUPPLIES 1,183 1,000 1,000 1,200 1,200 20% PRINTING AND DUPLICATING 5,505 4,700 4,700 5,500 5,500 17% COMPUTER HARDWARE 3,050 3,500 3,500 3,500 3,500 0% MATERIALS & SUPPLIES 9,738 9,200 9,200 10,200 10,200 11% TELEPHONE/FAX 4,008 2,500 2,500 4,000 4,000 60% ADVERTISEMENT - 500 500 500 500 0% SUBSCRIPTIONS AND DUES 1,027 1,800 1,800 1,800 1,800 0% TRAINING/CONF/FOOD/TRAVEL 2,736 6,500 6,500 5,500 5,500 -15% CONTRACTUAL SERVICES 84,187 146,200 146,200 146,200 146,200 0% OFF EQUIP/REPAIRS & MAINT - 2,000 2,000 2,000 2,000 0% ADMINISTRATIVE EXPENDITURES 91,959 159,500 159,500 160,000 160,000 0% TOTAL EXPENDITURES $ 752,831 $ 1,009,900 $ 1,009,900 $ 1,025,400 $ 1,025,400 2% PERSONNEL BUDGETED FULL-TIME POSITIONS 8.0 8.0 8.0 8.0 8.0 241

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Fire 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 482,216 572,700 572,700 1,172,900 637,400 11% MATERIALS & SUPPLIES - 1,600 7,100 78,300 14,800 825% ADMINISTRATIVE EXPENDITURES 372,179 434,000 434,000 481,600 481,600 11% OPERATING EXPENDITURES 854,396 1,008,300 1,013,800 1,732,800 1,133,800 12% CAPITAL OUTLAY 371,760 566,600 614,400 569,500 569,500 1% TOTAL EXPENDITURES $ 1,226,155 $ 1,574,900 $ 1,628,200 $ 2,302,300 $ 1,703,300 8% Highlights: Request for 5 Firefighter II’s denied. Contractual Services increased by 11%, to include NFPA Physicals/Cancer Screenings. 244

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE FIRE DEPARTMENT 100-11-14-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 296,772 $ 354,900 $ 354,900 $ 676,600 $ 407,600 15% OVERTIME 64,643 61,200 61,200 150,200 55,200 -10% TEMPORARY HELP 18,157 23,200 23,200 31,000 31,000 34% FICA TAXES 28,863 33,600 33,600 58,200 37,700 12% HEALTH INSURANCE 43,717 58,100 58,100 159,600 60,600 4% L I D INSURANCE 1,323 1,000 1,000 5,700 3,200 220% WORKERS COMPENSATION 2,461 5,800 5,800 19,000 3,000 -48% PENSION 22,059 32,100 32,100 66,000 35,000 9% OPEB 4,222 2,800 2,800 6,600 4,100 46% PERSONNEL COSTS 482,216 572,700 572,700 1,172,900 637,400 11% PROGRAM EXPENSES/SUPPLIES - 1,600 1,600 12,700 12,700 694% UNIFORMS/UNIFORM ALLOWANCE - 5,500 65,600 2,100 100% MATERIALS & SUPPLIES - 1,600 7,100 78,300 14,800 825% CONTRACTUAL SERVICES 372,179 434,000 434,000 481,600 481,600 11% ADMINISTRATIVE EXPENDITURES 372,179 434,000 434,000 481,600 481,600 11% OPERATING EXPENDITURES 854,396 1,008,300 1,013,800 1,732,800 1,133,800 12% OTHER EQUIP - PURCHASE 371,760 566,600 614,400 569,500 569,500 1% CAPITAL OUTLAY 371,760 566,600 614,400 569,500 569,500 1% TOTAL EXPENDITURES $ 1,226,155 $ 1,574,900 $ 1,628,200 $ 2,302,300 $ 1,703,300 8% PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 BUDGETED PART-TIME POSITIONS 9.0 9.0 9.0 9.0 9.0 245

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Human Resources 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 302,440 389,600 389,600 402,300 402,300 3% MATERIALS & SUPPLIES 46,298 44,700 44,700 48,200 48,200 8% ADMINISTRATIVE EXPENDITURES 24,598 43,700 43,700 44,700 44,700 2% TOTAL EXPENDITURES $ 373,335 $ 478,000 $ 478,000 $ 495,200 $ 495,200 4% Highlights: HR looking to fill two vacancies (one recent) in FY26. 248

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE HUMAN RESOURCES 100-10-31-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 223,963 $ 289,200 $ 289,200 $ 314,400 $ 314,400 9% FICA TAXES 16,412 22,100 22,100 24,000 24,000 9% HEALTH INSURANCE 44,672 53,200 53,200 34,100 34,100 -36% L I D INSURANCE 1,562 2,100 2,100 3,500 3,500 67% WORKERS COMPENSATION 726 900 900 1,000 1,000 11% EDUCATIONAL ASSISTANCE - 2,500 2,500 2,500 2,500 0% PENSION 12,867 16,800 16,800 19,700 19,700 17% OPEB 2,239 2,800 2,800 3,100 3,100 11% PERSONNEL COSTS 302,440 389,600 389,600 402,300 402,300 3% OFFICE SUPPLIES 2,523 2,000 2,000 2,000 2,000 0% PRINTING AND DUPLICATING 2,405 3,200 3,200 3,200 3,200 0% MEDICAL SUP & PHYSICALS 9,986 11,000 11,000 12,000 12,000 9% SECURITY/SAFETY MATERIALS 2,558 1,000 1,000 1,000 1,000 0% COMPUTER HARDWARE 2,881 500 500 3,000 3,000 500% PERSONNEL RELATED SUP 25,247 27,000 27,000 27,000 27,000 0% MATERIALS & SUPPLIES 46,298 44,700 44,700 48,200 48,200 8% TELEPHONE/FAX 1,863 1,200 1,200 2,200 2,200 83% ADVERTISEMENT 5,769 6,000 6,000 6,000 11,000 83% SUBSCRIPTIONS AND DUES 642 500 500 500 500 0% TRAINING/CONF/FOOD/TRAVEL 5,993 10,000 10,000 10,000 5,000 -50% CONSULTING FEES 8,751 15,000 15,000 15,000 15,000 0% CONTRACTUAL SERVICES 800 1,000 1,000 1,000 1,000 0% UNEMPLOYMENT COMP EXPENSE - 10,000 10,000 10,000 10,000 0% ADMINISTRATIVE EXPENDITURES 24,598 43,700 43,700 44,700 44,700 2% TOTAL EXPENDITURES $ 373,335 $ 478,000 $ 478,000 $ 495,200 $ 495,200 4% PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS - - - - - 249

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Information Technology 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 533,878 604,500 604,500 716,900 716,900 19% MATERIALS & SUPPLIES 68,838 70,000 70,000 72,000 72,000 3% ADMINISTRATIVE EXPENDITURES 207,950 246,000 246,000 256,800 256,800 4% OPERATING EXPENSES 810,666 920,500 920,500 1,045,700 1,045,700 14% CAPITAL OUTLAY 48,392 112,000 172,000 110,700 110,700 -1% TOTAL EXPENDITURES $ 859,058 $ 1,032,500 $ 1,092,500 $ 1,156,400 $ 1,156,400 12% Highlights: New IT Director hired, still 2 vacant positions to be filled in FY26. 252

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE INFORMATION TECHNOLOGY 100-16-22-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 359,983 $ 385,200 $ 385,200 $ 427,800 $ 427,800 11% OVERTIME 1,634 1,200 1,200 1,600 1,600 33% FICA TAXES 26,631 29,500 29,500 32,800 32,800 11% HEALTH INSURANCE 63,095 92,800 92,800 96,100 96,100 4% L I D INSURANCE 1,872 2,100 2,100 3,900 3,900 86% WORKERS COMPENSATION 1,172 1,300 1,300 1,400 1,400 8% EDUCATIONAL ASSISTANCE - 5,000 5,000 4,500 4,500 -10% PENSION 75,875 83,500 83,500 144,500 144,500 73% OPEB 3,616 3,900 3,900 4,300 4,300 10% PERSONNEL COSTS 533,878 604,500 604,500 716,900 716,900 19% OFFICE SUPPLIES 722 1,100 1,100 1,300 1,300 18% DATA PROCESSING SUPPLIES 259 300 300 200 200 -33% COMPUTER SOFTWARE 65,506 67,000 67,000 70,000 70,000 4% COMPUTER HARDWARE 2,352 1,600 1,600 500 500 -69% MATERIALS & SUPPLIES 68,838 70,000 70,000 72,000 72,000 3% TELEPHONE/FAX 5,219 3,100 3,100 3,100 3,100 0% SUBSCRIPTIONS AND DUES 5,030 9,600 9,600 6,500 6,500 -32% TRAINING/CONF/FOOD/TRAVEL 1,719 8,900 8,900 2,500 2,500 -72% CONTRACTUAL SERVICES 38,914 76,700 76,700 73,000 73,000 -5% OFF EPUIP/REPAIRS & MAINT 157,034 147,400 147,400 171,400 171,400 16% GASOLINE 34 300 300 300 300 0% ADMINISTRATIVE EXPENDITURES 207,950 246,000 246,000 256,800 256,800 4% OPERATING EXPENSES 810,666 920,500 920,500 1,045,700 1,045,700 14% OTHER EQUIP - PURCHASE 21,941 - - 110,700 110,700 100% COMPUTER HARDWARE/CAPITAL 26,451 112,000 172,000 - - -100% CAPITAL OUTLAY 48,392 112,000 172,000 110,700 110,700 -1% TOTAL EXPENDITURES $ 859,058 $ 1,032,500 $ 1,092,500 $ 1,156,400 $ 1,156,400 12% PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 BUDGETED PART-TIME POSITIONS - - - - 253

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Library 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,514,887 1,738,000 1,738,000 1,969,400 1,969,400 13% MATERIALS & SUPPLIES 72,830 81,100 81,100 80,400 80,400 -1% ADMINISTRATIVE EXPENDITURES 317,204 326,900 326,900 324,000 324,000 -1% TOTAL EXPENDITURES $ 1,904,921 $ 2,146,000 $ 2,146,000 $ 2,373,800 $ 2,373,800 11% Highlights: No significant changes to departmental budget. 256

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIBRARY 100-13-15-11-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 851,426 $ 811,400 $ 811,400 $ 878,400 $ 878,400 8% TEMPORARY HELP 187,984 347,000 347,000 368,100 368,100 6% FICA TAXES 75,411 88,600 88,600 95,300 95,300 8% HEALTH INSURANCE 176,472 270,700 270,700 275,600 275,600 2% L I D INSURANCE 3,921 4,300 4,300 7,800 7,800 81% WORKERS COMPENSATION 9,049 10,700 10,700 11,400 11,400 7% PENSION 203,655 194,700 194,700 324,100 324,100 66% OPEB 6,970 8,100 8,100 8,700 8,700 7% PERSONNEL COSTS 1,514,887 1,738,000 1,738,000 1,969,400 1,969,400 13% PROGRAM EXPENSES/SUPPLIES 5,999 6,000 6,000 6,000 6,000 0% BOOKS 54,000 54,000 54,000 54,000 54,000 0% SECURITY/SAFETY MATERIALS 450 2,000 2,000 1,300 1,300 -35% COMPUTER SOFTWARE - 400 400 400 400 0% COMPUTER HARDWARE 318 1,000 1,000 1,000 1,000 0% CITY BLDG MAINT SUPPLIES 11,952 17,500 17,500 17,500 17,500 0% WATER/SEWER 110 200 200 200 200 0% MATERIALS & SUPPLIES 72,830 81,100 81,100 80,400 80,400 -1% TELEPHONE/FAX 13,045 7,700 7,700 7,700 7,700 0% ELECTRICITY 63,750 75,000 75,000 69,000 69,000 -8% HEATING OIL/GAS 18,446 18,500 18,500 21,500 21,500 16% SUBSCRIPTIONS AND DUES 11,000 11,000 11,000 11,000 11,000 0% CONTRACTUAL SERVICES 210,963 214,700 214,700 214,800 214,800 0% ADMINISTRATIVE EXPENDITURES 317,204 326,900 326,900 324,000 324,000 -1% TOTAL EXPENDITURES $ 1,904,921 $ 2,146,000 $ 2,146,000 $ 2,373,800 $ 2,373,800 11% PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 BUDGETED PART-TIME POSITIONS 18.0 18.0 18.0 18.0 18.0 257

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Parks & Recreation 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,117,144 1,226,500 1,236,500 1,300,700 1,300,700 6% MATERIALS & SUPPLIES 92,212 93,700 93,700 96,200 96,200 3% ADMINISTRATIVE EXPENDITURES 237,347 253,100 253,100 256,400 256,400 1% OPERATING EXPENDITURES 1,446,704 1,573,300 1,583,300 1,653,300 1,653,300 5% CAPITAL OUTLAY 2,029,883 1,160,000 2,029,800 330,000 330,000 -72% TOTAL EXPENDITURES $ 3,476,587 $ 2,733,300 $ 3,613,100 $ 1,983,300 $ 1,983,300 -27% Highlights: Capital project decrease due to work at Dover Park (park building, splash pad, and accessible playground) and Schutte Park (skate park) continuing in FY26. 260

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE RECREATION 100-13-15-12-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 649,939 $ 631,300 $ 631,300 $ 628,500 $ 628,500 0% OVERTIME 8,524 6,400 6,400 10,000 10,000 56% TEMPORARY HELP 79,245 183,100 183,100 180,900 180,900 -1% FICA TAXES 54,740 62,800 62,800 62,700 62,700 0% HEALTH INSURANCE 102,514 130,000 130,000 163,500 163,500 26% L I D INSURANCE 3,003 4,000 4,000 6,300 6,300 58% WORKERS COMPENSATION 9,971 10,300 10,300 11,000 11,000 7% EDUCATIONAL ASSISTANCE - - 10,000 5,000 5,000 100% PENSION 203,494 192,800 192,800 227,100 227,100 18% OPEB 5,716 5,800 5,800 5,700 5,700 -2% PERSONNEL COSTS 1,117,144 1,226,500 1,236,500 1,300,700 1,300,700 6% FURNITURE/FIXTURES 905 1,000 1,000 1,000 1,000 0% OFFICE SUPPLIES 2,190 2,200 2,200 2,500 2,500 14% PRINTING AND DUPLICATING 2,597 2,800 2,800 3,500 3,500 25% PROGRAM EXPENSES/SUPPLIES 61,419 60,000 60,000 60,000 60,000 0% UNIFORMS/UNIFORM ALLOW 1,767 1,800 1,800 2,500 2,500 39% SECURITY/SAFETY MATERIALS 456 600 600 600 600 0% SMALL TOOLS 1,500 1,500 1,500 1,500 1,500 0% COMPUTER SOFTWARE 7,081 7,400 7,400 7,400 7,400 0% COMPUTER HARDWARE 2,661 3,200 3,200 4,000 4,000 25% CITY BLDG MAINT SUPPLIES 10,376 10,400 10,400 10,400 10,400 0% WATER/SEWER 1,261 2,800 2,800 2,800 2,800 0% MATERIALS & SUPPLIES 92,212 93,700 93,700 96,200 96,200 3% TELEPHONE/FAX 5,954 4,300 4,300 5,500 5,500 28% ELECTRICITY 57,856 70,000 70,000 70,000 70,000 0% HEATING OIL/GAS 7,022 12,000 12,000 12,000 12,000 0% SUBSCRIPTIONS AND DUES 2,849 3,300 3,300 3,000 3,000 -9% TRAINING/CONF/FOOD/TRAVEL 3,662 4,400 4,400 4,400 4,400 0% CONTRACTUAL SERVICES 143,885 144,000 144,000 146,500 146,500 2% OFF EQUIP/REPAIRS & MAINT 142 1,100 1,100 1,000 1,000 -9% GASOLINE 10,058 9,000 9,000 9,000 9,000 0% AUTO REPAIRS/MAINTENANCE 5,919 5,000 5,000 5,000 5,000 0% ADMINISTRATIVE EXPENDITURES 237,347 253,100 253,100 256,400 256,400 1% OPERATING EXPENDITURES 1,446,704 1,573,300 1,583,300 1,653,300 1,653,300 5% AUTOMOBILES 77,252 60,000 60,000 - - -100% OTHER EQUIP - PURCHASE 34,139 - - 65,000 65,000 100% CONSTRUCTION - PURCHASE 1,918,493 1,100,000 1,969,800 265,000 265,000 -76% CAPITAL OUTLAY 2,029,883 1,160,000 2,029,800 330,000 330,000 -72% TOTAL EXPENDITURES $ 3,476,587 $ 2,733,300 $ 3,613,100 $ 1,983,300 $ 1,983,300 -27% PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 10.0 10.0 10.0 10.0 PP/TEMP 15.0 15.0 15.0 15.0 15.0 261

Grounds 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,260,351 1,420,700 1,420,700 1,676,600 1,676,600 18% MATERIALS & SUPPLIES 78,321 80,800 80,800 85,900 85,900 6% ADMINISTRATIVE EXPENDITURES 264,455 287,000 287,000 284,800 284,800 -1% OPERATING EXPENSES 1,603,126 1,788,500 1,788,500 2,047,300 2,047,300 14% CAPITAL OUTLAY 236,160 80,000 80,000 85,000 85,000 6% TOTAL EXPENDITURES $ 1,839,286 $ 1,868,500 $ 1,868,500 $ 2,132,300 $ 2,132,300 14% Highlights: One vacant position to be filled in FY26. 262

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE GROUNDS 100-12-18-51-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 716,057 $ 791,600 $ 791,600 $ 827,100 $ 827,100 4% OVERTIME 22,661 27,200 27,200 28,400 28,400 4% FICA TAXES 53,355 62,600 62,600 65,400 65,400 4% HEALTH INSURANCE 161,461 235,400 235,400 266,700 266,700 13% L I D INSURANCE 3,178 3,300 3,300 7,000 7,000 112% WORKERS COMPENSATION 40,977 45,300 45,300 47,400 47,400 5% PENSION 255,266 247,400 247,400 426,300 426,300 72% OPEB 7,397 7,900 7,900 8,300 8,300 5% PERSONNEL COSTS 1,260,351 1,420,700 1,420,700 1,676,600 1,676,600 18% CUSTODIAL 346 400 400 400 400 0% PROGRAM EXPENSES/SUPPLIES 59,069 61,000 61,000 61,000 61,000 0% UNIFORMS/UNIFORM ALLOW 7,022 6,900 6,900 9,200 9,200 33% SECURITY/SAFETY MATERIALS 2,688 2,700 2,700 2,700 2,700 0% SMALL TOOLS 4,963 5,000 5,000 5,000 5,000 0% COMPUTER HARDWARE - - - 3,000 3,000 100% SAND AND SALT 853 400 400 400 400 0% CITY BLDG MAINT SUPPLIES 490 700 700 500 500 -29% WATER/SEWER 2,889 3,700 3,700 3,700 3,700 0% MATERIALS & SUPPLIES 78,321 80,800 80,800 85,900 85,900 6% TELEPHONE/FAX 936 800 800 1,100 1,100 38% ELECTRICITY 5,595 5,000 5,000 5,500 5,500 10% HEATING OIL/GAS 3,461 3,500 3,500 3,500 3,500 0% SUBSCRIPTIONS AND DUES 100 100 100 100 100 0% TRAINING/CONF/FOOD/TRAVEL 1,461 1,700 1,700 1,700 1,700 0% CONTRACTUAL SERVICES 206,471 220,000 220,000 220,000 220,000 0% ENVIRONMENTAL EXPENSES - 900 900 900 900 0% GASOLINE 30,029 40,000 40,000 37,000 37,000 -8% MAINT EQUIP REPAIRS/MAINT 16,403 15,000 15,000 15,000 15,000 0% ADMINISTRATIVE EXPENDITURES 264,455 287,000 287,000 284,800 284,800 -1% OPERATING EXPENSES 1,603,126 1,788,500 1,788,500 2,047,300 2,047,300 14% TRUCKS - PURCHASE 142,590 80,000 80,000 85,000 85,000 6% MAINT EQUIP - PURCHASE 93,570 - - - - 0% CAPITAL OUTLAY 236,160 80,000 80,000 85,000 85,000 6% TOTAL EXPENDITURES $ 1,839,286 $ 1,868,500 $ 1,868,500 $ 2,132,300 $ 2,132,300 14% PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 BUDGETED PART-TIME POSITIONS - - - - - 263

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Planning 2024-2025 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 538,649 799,100 783,100 977,000 977,000 22% MATERIALS & SUPPLIES 9,782 25,800 25,800 28,600 27,000 5% ADMINISTRATIVE EXPENDITURES 67,106 73,900 89,900 75,800 75,800 3% OPERATING EXPENDITURES 615,537 898,800 898,800 1,081,400 1,079,800 20% TOTAL EXPENDITURES $ 615,537 $ 898,800 $ 898,800 $ 1,081,400 $ 1,079,800 20% Highlights: Planning Director and Planner I positions vacant for FY26 – using consultant service to bridge the gap. Budgeted overlap for training for new Community Development Manager. 266

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE PLANNING 100-10-16-21-000 2024-2025 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 344,156 $ 491,400 $ 475,400 $ 573,100 $ 573,100 17% OVERTIME 9,296 11,700 11,700 13,000 13,000 11% TEMPORARY HELP 7,800 9,000 9,000 9,000 9,000 0% FICA TAXES 26,143 39,200 39,200 44,700 44,700 14% HEALTH INSURANCE 65,480 139,500 139,500 127,200 127,200 -9% L I D INSURANCE 1,576 2,200 2,200 4,800 4,800 118% WORKERS COMPENSATION 1,170 1,700 1,700 1,800 1,800 6% PENSION 130,356 134,500 134,500 233,200 233,200 73% OPEB 3,540 4,900 4,900 5,200 5,200 6% COSTS ALLOCATED TO CDBG (50,869) (35,000) (35,000) (35,000) (35,000) 0% PERSONNEL COSTS 538,649 799,100 783,100 977,000 977,000 22% OFFICE SUPPLIES 3,336 4,800 4,800 6,000 5,200 8% PRINTING AND DUPLICATING 2,946 6,500 6,500 6,500 5,700 -12% PROGRAM EXPENSES - 11,300 11,300 11,000 11,000 -3% UNIFORMS/UNIFORM ALLOW - 200 200 500 500 150% BOOKS 570 900 900 900 900 0% COMPUTER SOFTWARE 119 200 200 200 200 0% COMPUTER HARDWARE 2,812 1,900 1,900 3,500 3,500 84% MATERIALS & SUPPLIES 9,782 25,800 25,800 28,600 27,000 5% TELEPHONE/FAX 3,691 2,500 2,500 3,400 3,400 36% ADVERTISEMENT 1,101 2,800 2,800 3,800 3,800 36% SUBSCRIPTIONS AND DUES 2,130 2,200 2,200 2,200 2,200 0% TRAINING/CONF/FOOD/TRAVEL 2,494 6,400 6,400 6,400 6,400 0% CONTRACTUAL SERVICES 57,690 60,000 76,000 60,000 60,000 0% ADMINISTRATIVE EXPENDITURES 67,106 73,900 89,900 75,800 75,800 3% OPERATING EXPENDITURES 615,537 898,800 898,800 1,081,400 1,079,800 20% TOTAL EXPENDITURES $ 615,537 $ 898,800 $ 898,800 $ 1,081,400 $ 1,079,800 20% PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 PP/TEMP/COMMITTEES 14.0 14.0 14.0 14.0 14.0 267

Inspections & Permitting 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 687,911 715,000 715,000 627,100 627,100 -12% MATERIALS & SUPPLIES 5,400 5,300 5,300 10,400 8,700 64% ADMINISTRATIVE EXPENDITURES 39,738 47,100 49,100 62,600 133,300 183% TOTAL EXPENDITURES $ 763,116 $ 767,400 $ 769,400 $ 700,100 $ 769,100 0% Highlights: Regrading of Building Inspections I & II, in FY26. May opt to continue with Consultant Service with inability to find a Building Inspector III (vacated in FY25). 268

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE INSPECTIONS 100-11-16-22-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 349,715 $ 383,900 $ 383,900 $ 361,600 $ 361,600 -6% OVERTIME 6,316 7,300 7,300 13,000 13,000 78% FICA TAXES 25,570 29,900 29,900 28,600 28,600 -4% HEALTH INSURANCE 86,423 121,900 121,900 95,400 95,400 -22% L I D INSURANCE 1,468 1,700 1,700 3,000 3,000 76% WORKERS COMPENSATION 1,855 2,100 2,100 1,900 1,900 -10% PENSION 213,000 164,400 164,400 120,000 120,000 -27% OPEB 3,565 3,800 3,800 3,600 3,600 -5% PERSONNEL COSTS 687,911 715,000 715,000 627,100 627,100 -12% PROGRAM EXPENSES/SUPPLIES 800 800 800 800 800 0% UNIFORMS/UNIFORM ALLOW 425 1,900 1,900 2,200 2,200 16% BOOKS 1,100 1,100 1,100 1,500 1,500 36% SECURITY/SAFETY MATERIALS - 500 500 500 500 0% COMPUTER HARDWARE 3,075 1,000 1,000 5,400 3,700 270% MATERIALS & SUPPLIES 5,400 5,300 5,300 10,400 8,700 64% TELEPHONE/FAX 2,797 2,000 4,000 4,400 5,100 155% SUBSCRIPTIONS AND DUES 318 1,400 1,400 1,400 1,400 0% TRAINING/CONF/FOOD/TRAVEL 577 4,300 4,300 7,400 7,400 72% CONTRACTUAL SERVICES 29,018 30,000 30,000 40,000 110,000 267% OFF EPUIP/REPAIRS & MAINT 4,424 4,900 4,900 4,900 4,900 0% GASOLINE 2,604 4,500 4,500 4,500 4,500 0% ADMINISTRATIVE EXPENDITURES 39,738 47,100 49,100 62,600 133,300 183% TOTAL EXPENDITURES $ 763,116 $ 767,400 $ 769,400 $ 700,100 $ 769,100 0% PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 269

Code Enforcement 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 475,797 550,500 550,500 600,100 600,100 9% MATERIALS & SUPPLIES 41,155 46,300 46,300 46,400 46,400 0% ADMINISTRATIVE EXPENDITURES 263,413 566,700 564,700 567,200 497,200 -12% OPERATING EXPENDITURES 780,365 1,163,500 1,161,500 1,213,700 1,143,700 -2% CAPITAL OUTLAY 42,369 - - 135,000 135,000 100% TOTAL EXPENDITURES $ 822,734 $ 1,163,500 $ 1,161,500 $ 1,348,700 $ 1,278,700 10% Highlights: Regrading of Inspectors I, II, & III for FY26. Decrease in demolition expense due to spending trends. 270

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CODE ENFORCEMENT 100-11-16-20-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 324,018 $ 338,800 $ 338,800 $ 386,600 $ 386,600 14% OVERTIME 2,562 4,600 4,600 14,300 14,300 211% FICA TAXES 23,652 26,300 26,300 30,700 30,700 17% HEALTH INSURANCE 73,407 112,600 112,600 117,400 117,400 4% L I D INSURANCE 1,600 1,700 1,700 3,300 3,300 94% WORKERS COMPENSATION 2,233 2,300 2,300 2,700 2,700 17% EDUCATIONAL ASSISTANCE - - - 10,800 10,800 100% PENSION 45,051 60,800 60,800 30,400 30,400 -50% OPEB 3,274 3,400 3,400 3,900 3,900 15% PERSONNEL COSTS 475,797 550,500 550,500 600,100 600,100 9% PROGRAM EXPENSES/SUPPLIES 32,675 39,000 39,000 38,000 38,000 -3% UNIFORMS/UNIFORM ALLOW 2,062 3,400 3,400 4,500 4,500 32% BOOKS 600 600 600 900 900 50% SECURITY/SAFETY MATERIALS 2,578 3,000 3,000 3,000 3,000 0% COMPUTER HARDWARE 3,240 300 300 - - -100% MATERIALS & SUPPLIES 41,155 46,300 46,300 46,400 46,400 0% TELEPHONE/FAX 4,837 4,000 4,000 4,200 4,200 5% SUBSCRIPTIONS AND DUES 60 400 400 400 400 0% TRAINING/CONF/FOOD/TRAVEL 1,657 3,200 3,200 3,200 3,200 0% DEMOLITION EXPENSES 250,391 550,000 548,000 550,000 480,000 -13% GASOLINE 3,679 6,500 6,500 6,500 6,500 0% RADIO REPAIRS/MAINTENANCE 2,790 2,600 2,600 2,900 2,900 12% ADMINISTRATIVE EXPENDITURES 263,413 566,700 564,700 567,200 497,200 -12% OPERATING EXPENDITURES 780,365 1,163,500 1,161,500 1,213,700 1,143,700 -2% AUTOMOBILES- PURCHASE 42,369 - - 135,000 135,000 100% CAPITAL OUTLAY 42,369 - - 135,000 135,000 100% TOTAL EXPENDITURES $ 822,734 $ 1,163,500 $ 1,161,500 $ 1,348,700 $ 1,278,700 10% PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 271

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Dover Police Department Mayor Organizational Chart City of Dover Effective: March 30, 2025 Chief of Police 1 Sworn Office Administrator Chaplain 1 Civilian 2 appointed volunteer civilians Deputy Chief SORT Commander 1 Sworn CNT Commander (not an additional position) (not an additional position) Operations Division Cmdr Office of Professional Standards Cmdr Administrative Division Cmdr 1 Sworn 1 Sworn 1 Sworn Criminal Investigations Cmdr Special Services Internal Affairs Cmdr Administrative Unit Cmdr 1 Sworn Unit Cmdr 1 Sworn 1 Sworn 1 Sworn Criminal Investigations Public Information Officer Supervisor Planning and Training Special Services 2 Sworn 1 Sworn 1 Sworn Supervisor 1 Sworn Firearms Training Unit Building Craftsperson Detectives Section 1 Sworn 1 Civilian 6 Sworn Motorcycle Section 4 Sworn Field Training Police Resource Mgr Crime Scene Investigations 2 Officers 2 Sworn 1 Civilian Parking Enforcement Crime Analysis/ Accreditation Section Records Administrator Sex Offender Section 2 Civilians 1 Civilian 1 Civilian 2 Civilians DVOC Supervisor Animal Control Evidence Supervisor Records Unit 1 Civilian 1 Civilian 5 Civilians (1 vacancy) 1 Sworn Evidence Technician Victim Services DVOC Section Police Cadets (part-time) 6 Civilians 1 Civilian 2 Civilians (1 full-time and 1 part-time) 4 Sworn No Duty Status (Sworn) LAN Supervisor Gang Intelligence Special Services None 1 Civilian Supervisor Community 1 Sworn LAN Analyst Policing 1 Sworn 1 Civilian Street Crimes Section Police Academy 4 Sworn Supervisor Community Policing Section 911 Supervisor 1 Sworn 1 Civilian Gang Violence Initiative Analyst 4 Sworn 1 Civilian (part-time) Police Academy Staff Communications Police Athletic League Section Patrol Unit Cmdr 1 Sworn 2 Officers 15 Civilians (1 vacancy) 1 Sworn Police Academy Full-time on Staff Behavioral Health Section 4 Recruits “A” Platoon 1 Sworn 109 Sworn 12 Sworn 38 Civilians Clinical Field Partner 147 Employees “B” Platoon 12 Sworn 1 Civilian Part-time on Staff 8 Civilians School Resource Officers “C” Platoon 5 Sworn Hiring Vacancies 13 Sworn 1 Sworn “D” Platoon Mobile Field Force (MFF) 2 Full-time Civilians Temporary Specialized Assignment 12 Sworn 273

Police 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS $ 20,032,724 $ 21,925,600 $ 21,925,600 $ 24,004,300 $ 24,004,300 9% MATERIALS & SUPPLIES 430,825 450,800 450,800 556,100 556,100 23% ADMINISTRATIVE EXPENDITURES 995,889 1,089,700 1,089,700 1,099,500 1,099,500 1% OPERATING EXPENDITURES 21,459,438 23,466,100 23,466,100 25,659,900 25,659,900 9% CAPITAL OUTLAY 751,216 1,488,100 2,351,400 1,176,400 1,176,400 -21% TOTAL EXPENDITURES $ 22,210,654 $ 24,954,200 $ 25,817,500 $ 26,836,300 $ 26,836,300 8% Highlights: Adding additional Communication Operator and Police Clerk for FY26. Law Enforcement Officers fully staffed at 109. Three full-time civilian vacancies (carried over from FY25). 274

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - ADMINISTRATION 100-11-17-00-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE FURNITURE/FIXTURES $ 7,200 $ 3,200 $ 3,200 $ 3,200 $ 3,200 0% OFFICE SUPPLIES 5,840 10,000 10,000 10,000 10,000 0% PRINTING AND DUPLICATING 10,788 14,000 14,000 14,000 14,000 0% PHOTOGRAPHIC - 500 500 500 500 0% CUSTODIAL 961 2,000 2,000 2,000 2,000 0% PROGRAM EXPENSES/SUPPLIES 89,263 113,000 113,000 161,400 161,400 43% MEDICAL SUP & PHYSICALS 39,862 37,000 37,000 37,000 37,000 0% UNIFORMS/UNIFORM ALLOW 166,438 171,200 171,200 211,600 211,600 24% SECURITY/SAFETY MATERIALS 1,238 1,200 1,200 1,200 1,200 0% ANIMAL CARE EXPENSES 10,696 9,000 9,000 9,000 9,000 0% COMPUTER SOFTWARE 12,325 10,000 10,000 12,000 12,000 20% COMPUTER HARDWARE 29,380 23,200 23,200 21,700 21,700 -6% CITY BLDG MAINT SUPPLIES 52,560 51,000 51,000 67,000 67,000 31% WATER/SEWER 4,275 5,500 5,500 5,500 5,500 0% MATERIALS & SUPPLIES 430,825 450,800 450,800 556,100 556,100 23% TELEPHONE/FAX 73,787 86,200 86,200 86,200 86,200 0% POSTAGE 55 100 100 200 200 100% ELECTRICITY 80,714 94,000 94,000 94,000 94,000 0% HEATING OIL/GAS 9,609 13,000 13,000 13,000 13,000 0% ADVERTISEMENT 1,579 6,000 6,000 12,000 12,000 100% INSURANCE 10,007 35,400 35,400 35,400 35,400 0% SUBSCRIPTIONS AND DUES 10,806 11,000 11,000 11,000 11,000 0% TRAINING/CONF/FOOD/TRAVEL 179,160 142,100 142,100 145,800 145,800 3% CONSULTING FEES/AUDIT FEES 36,094 42,600 42,600 42,600 42,600 0% CONTRACTUAL SERVICES 201,087 197,500 207,500 197,500 197,500 0% OFF EPUIP/REPAIRS & MAINT 56,594 66,600 82,600 66,600 66,600 0% GASOLINE 251,090 300,000 274,000 300,000 300,000 0% AUTO REPAIRS/MAINTENANCE 56,404 60,000 60,000 60,000 60,000 0% RADIO REPAIRS/MAINTENANCE 28,902 35,200 35,200 35,200 35,200 0% ADMINISTRATIVE EXPENDITURES 995,889 1,089,700 1,089,700 1,099,500 1,099,500 1% OPERATING EXPENDITURES 23,352,314 23,466,100 23,466,100 25,659,900 25,659,900 9% AUTOMOBILES - PURCHASE 467,974 831,600 1,694,900 741,400 741,400 -11% CONSTRUCTION - PURCHASE 283,242 656,500 656,500 435,000 435,000 -34% CAPITAL OUTLAY 751,216 1,488,100 2,351,400 1,176,400 1,176,400 -21% TOTAL EXPENDITURES $ 24,103,530 $ 24,954,200 $ 25,817,500 $ 26,836,300 $ 26,836,300 8% PERSONNEL BUDGETED FULL-TIME POSITIONS 144.0 145.0 145.0 147.0 147.0 BUDGETED PART-TIME POSITIONS 6.0 7.0 7.0 8.0 8.0 BUDGETED PART-TIME POSITIONS - GRANT FUNDED - - - 1.0 1.0 275

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - CIVILIAN 100-11-17-24-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 1,984,589 $ 2,230,400 $ 2,230,400 $ 2,577,100 $ 2,577,100 16% OVERTIME 225,609 167,900 167,900 187,900 187,900 12% TEMPORARY HELP 3,816 162,600 162,600 182,200 182,200 12% FICA TAXES 163,365 195,900 195,900 225,200 225,200 15% HEALTH INSURANCE 321,200 543,000 543,000 567,400 567,400 4% L I D INSURANCE 7,623 9,100 9,100 30,400 30,400 234% WORKERS COMPENSATION 11,760 8,200 8,200 14,100 14,100 72% EDUCATIONAL ASSISTANCE - 6,900 6,900 - - -100% PENSION 624,161 583,800 583,800 975,900 975,900 67% OPEB 20,165 22,000 22,000 25,400 25,400 15% PERSONNEL COSTS 3,362,289 3,929,800 3,929,800 4,785,600 4,785,600 22% PERSONNEL BUDGETED FULL-TIME POSITIONS 36 36 36 38 38 BUDGETED PART-TIME POSITIONS 7 8 8 8 8 POLICE - LAW ENFORCEMENT 100-11-17-30-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES 10,258,278 11,061,600 11,061,600 11,250,700 11,250,700 2% OVERTIME 941,196 761,100 761,100 962,700 962,700 26% FICA TAXES 825,063 904,400 904,400 934,400 934,400 3% HEALTH INSURANCE 1,739,669 2,177,600 2,177,600 2,373,200 2,373,200 9% L I D INSURANCE 33,261 33,200 33,200 122,400 122,400 269% WORKERS COMPENSATION 693,514 729,500 729,500 739,700 739,700 1% EDUCATIONAL ASSISTANCE 58,227 70,000 70,000 131,300 131,300 88% PENSION 1,282,212 1,744,600 1,744,600 1,682,900 1,682,900 -4% OPEB 92,998 108,800 108,800 110,700 110,700 2% PERSONNEL COSTS 15,924,417 17,590,800 17,590,800 18,308,000 18,308,000 4% PERSONNEL BUDGETED FULL-TIME POSITIONS 109 109 109 109 109 BUDGETED PART-TIME POSITIONS - - - - - POLICE - EXTRA DUTY 100-11-17-31-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES 655,819 355,800 355,800 800,000 800,000 125% FICA TAXES 49,538 27,200 27,200 61,200 61,200 125% WORKERS COMPENSATION 40,661 22,000 22,000 49,500 49,500 125% PERSONNEL COSTS 746,018 405,000 405,000 910,700 910,700 125% TOTAL PERSONNEL COSTS $ 20,032,724 $ 21,925,600 $ 21,925,600 $ 24,004,300 $ 24,004,300 9% TOTAL PERSONNEL BUDGETED FULL-TIME POSITIONS 145.0 145.0 145.0 147.0 147.0 BUDGETED PART-TIME POSITIONS 7.0 8.0 8.0 8.0 8.0 276

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Public Works DEPARTMENTAL VISION The Public Works Department strives to enhance the quality of life of all residents by maintaining public works infrastructure and providing safe, reliable, effective services consistent with our mission for our City. MAJOR PROGRAMS CAPITAL IMPROVEMENT PROJECTS Objective: The objective of this program is to provide upgrades and improvements to DPW's annual vehicle & equipment replacements, community sign refurbishments, MS4 inventory/inspections, miscellaneous emergency repairs to stormwater infrastructure. SOLID WASTE COLLECTION & RECYCLING Objective: The primary objective of this program is to provide regular collection, transportation and disposal of municipal solid waste, recycling, hand trash, bulk household waste, yard waste and bulk yard waste for over 11,000 accounts. This consists of approximately 13,200 tons of municipal solid waste and approximately 1,000 tons of yard waste per year. Objective: A secondary objective of this program is to provide timely delivery and maintenance of the City’s automated containers to all customers so that solid waste and recycling can be collected efficiently. STREET & STORMWATER MANAGEMENT Objective: A primary objective of this program is to manage the City’s Municipal Separate Storm Sewer System (MS4) in such a way as to ensure that the standards and requirements of the City’s National Pollutant Discharge Elimination System (NPDES) permit are met. Key elements of the NPDES permit include public outreach and education, an illicit discharge detection and elimination program / inventory, ensuring stormwater management during construction, providing post construction stormwater management controls, and implementing pollution prevention and good housekeeping measures. Objective: A primary objective of this program is to perform preventative maintenance and repair on 139 miles of storm sewer and approximately 6,900 catch basins. In addition, this program involves the preventative maintenance and repair of tax ditches, City owned stormwater ponds and various areas adjacent to Silver Lake, to improve the water quality of all water bodies. Objective: A primary objective of this program is to perform preventative maintenance and repair to 115 miles of street right-of-way which includes pavement, sidewalk and curbs, in order to provide safe methods of transportation. Objective: A primary objective of this program is to perform annual street sweeping and seasonal leaf collection to the City’s 115 miles of streets, which decrease debris from entering the water bodies. 278

PUBLIC WORKS ADMINISTRATION Objective: The primary objective is to support DPW through the providing of customer service on behalf of all Divisions, processing work order requests, issuing press releases, processing payroll, overseeing the preparation and implementation of the Departmental budget and overseeing Departmental staffing and recruitment. These efforts are made so that our employees and customers have appropriate information to handle concerns. GEOGRAPHIC INFORMATION SYSTEMS (GIS) Objective: The primary objective is to provide citywide services including the administration and maintenance of our Enterprise GIS System which assists in the management of the City’s various assets, data, and services. These efforts enable supervisors, managers, and citizens the ability to make more informed, logical decisions impacting the City of Dover. 279

Public Works Admin 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 598,611 635,300 635,300 696,700 696,700 10% MATERIALS & SUPPLIES 10,238 29,200 29,200 24,000 24,000 -18% ADMINISTRATIVE EXPENDITURES 7,863 6,200 6,200 22,800 7,200 16% OPERATING EXPENDITURES 616,713 670,700 670,700 743,500 727,900 9% TOTAL EXPENDITURES $ 644,373 $ 670,700 $ 670,700 $ 743,500 $ 727,900 9% Highlights: One Administrative Assistant was moved from the General Fund to Wastewater – no change in location or duties, funding of position will be more in line with current duties. 280

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE PUBLIC WORKS - ADMINISTRATION 100-12-18-10-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 328,034 $ 343,700 $ 343,700 $ 314,800 $ 314,800 -8% OVERTIME - 800 800 400 400 -50% TEMPORARY HELP - - - - - 0% FICA TAXES 23,394 26,300 26,300 24,100 24,100 -8% HEALTH INSURANCE 84,519 109,900 109,900 101,200 101,200 -8% L I D INSURANCE 1,638 2,000 2,000 3,100 3,100 55% WORKERS COMPENSATION 1,063 1,100 1,100 1,000 1,000 -9% EDUCATIONAL ASSISTANCE 2,234 4,800 4,800 4,800 4,800 0% PENSION 154,448 143,300 143,300 244,200 244,200 70% OPEB 3,280 3,400 3,400 3,100 3,100 -9% PERSONNEL COSTS 598,611 635,300 635,300 696,700 696,700 10% FURNITURE/FIXTURES 168 7,000 7,000 10,000 10,000 43% OFFICE SUPPLIES 2,296 2,800 2,800 2,800 2,800 0% PRINTING AND DUPLICATING 5,212 8,000 8,000 8,000 8,000 0% UNIFORM/UNIFORM ALLOW - 300 300 300 300 0% SECURITY/SAFETY MATERIALS - 200 200 200 200 0% COMPUTER SOFTWARE - 8,700 8,700 - - -100% COMPUTER HARDWARE 2,562 2,200 2,200 2,700 2,700 23% MATERIALS & SUPPLIES 10,238 29,200 29,200 24,000 24,000 -18% TELEPHONE/FAX 3,714 2,200 2,200 3,800 3,800 73% SUBSCRIPTIONS AND DUES 881 1,000 1,000 600 600 -40% TRAINING/CONF/FOOD/TRAVEL 2,599 2,300 2,300 1,600 1,600 -30% CONTRACTUAL SERVICES - - - 15,600 15,600 100% GASOLINE 214 200 200 600 600 200% RADIO REPAIRS/MAINTENANCE 455 500 500 600 600 20% ADMINISTRATIVE EXPENDITURES 7,863 6,200 6,200 22,800 22,800 268% OPERATING EXPENDITURES 616,713 670,700 670,700 743,500 743,500 11% TOTAL EXPENDITURES $ 644,373 $ 670,700 $ 670,700 $ 743,500 $ 743,500 11% PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 4.0 281

General Fund - Engineering 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 209,666 216,700 216,700 225,100 225,100 4% MATERIALS & SUPPLIES 11,950 14,300 16,400 15,400 15,400 8% ADMINISTRATIVE EXPENDITURES 30,335 61,900 59,800 63,000 63,000 2% OPERATING EXPENDITURES 251,951 292,900 292,900 303,500 303,500 4% TOTAL EXPENDITURES $ 293,273 $ 292,900 $ 292,900 $ 303,500 $ 303,500 4% Highlights: No significant changes to divisional budget. 282

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND ENGINEERING 100-12-26-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 145,446 $ 145,800 $ 145,800 $ 149,700 $ 149,700 3% OVERTIME 2,201 1,800 1,800 2,500 2,500 39% FICA TAXES 10,676 11,300 11,300 11,700 11,700 4% HEALTH INSURANCE 39,397 46,600 46,600 48,500 48,500 4% L I D INSURANCE 608 600 600 1,200 1,200 100% WORKERS COMPENSATION 1,003 500 500 1,000 1,000 100% PENSION 8,846 8,600 8,600 9,000 9,000 5% OPEB 1,490 1,500 1,500 1,500 1,500 0% PERSONNEL COSTS 209,666 216,700 216,700 225,100 225,100 4% UNIFORMS/UNIFORM ALLOW 325 700 700 1,100 1,100 57% SECURITY/SAFETY MATERIALS - 100 100 100 100 0% SMALL TOOLS 1,700 2,900 2,900 1,800 1,800 -38% COMPUTER SOFTWARE 9,925 8,700 10,800 11,000 11,000 26% COMPUTER HARDWARE - 1,900 1,900 1,400 1,400 -26% MATERIALS & SUPPLIES 11,950 14,300 16,400 15,400 15,400 8% TELEPHONE/FAX 1,638 1,500 1,500 1,900 1,900 27% TRAINING/CONF/FOOD/TRAVEL 85 400 400 400 400 0% CONTRACTUAL SERVICES 27,615 59,000 56,900 59,000 59,000 0% GASOLINE 997 800 800 1,500 1,500 88% RADIO REPAIRS/MAINTENANCE - 200 200 200 200 0% ADMINISTRATIVE EXPENDITURES 30,335 61,900 59,800 63,000 63,000 2% OPERATING EXPENDITURES 251,951 292,900 292,900 303,500 303,500 4% TOTAL EXPENDITURES $ 293,273 $ 292,900 $ 292,900 $ 303,500 $ 303,500 4% PERSONNEL BUDGETED FULL-TIME POSITIONS 2.0 2.0 2.0 2.0 2.0 283

Streets 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 558,907 573,100 573,100 674,000 674,000 18% MATERIALS & SUPPLIES 102,158 179,000 179,000 181,300 181,300 1% ADMINISTRATIVE EXPENDITURES 52,478 44,900 44,900 44,500 44,500 -1% OPERATING EXPENDITURES 713,543 797,000 797,000 899,800 899,800 13% CAPITAL OUTLAY 801,746 415,800 2,973,100 3,130,000 2,870,000 590% TOTAL EXPENDITURES $ 1,515,289 $ 1,212,800 $ 3,770,100 $ 4,029,800 $ 3,769,800 211% Highlights: Reinstitution of Street Program. One vacancy to be filled in FY26. 284

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE STREETS 100-12-18-35-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 362,254 $ 359,400 $ 359,400 $ 389,000 $ 389,000 8% OVERTIME 7,805 16,000 16,000 13,200 13,200 -18% FICA TAXES 27,679 28,700 28,700 30,800 30,800 7% HEALTH INSURANCE 57,004 70,500 70,500 92,800 92,800 32% L I D INSURANCE 1,810 1,900 1,900 3,400 3,400 79% WORKERS COMPENSATION 20,681 20,800 20,800 22,300 22,300 7% PENSION 77,970 72,200 72,200 118,600 118,600 64% OPEB 3,704 3,600 3,600 3,900 3,900 8% PERSONNEL COSTS 558,907 573,100 573,100 674,000 674,000 18% PROGRAM EXPENSES/SUPPLIES 6,000 8,000 8,000 8,000 8,000 0% UNIFORMS/UNIFORM ALLOW 2,515 3,400 3,400 4,800 4,800 41% SECURITY/SAFETY MATERIALS 3,070 3,400 3,400 3,400 3,400 0% SMALL TOOLS 2,687 3,100 3,100 4,000 4,000 29% STREET REPAIRING MATERIAL 28,932 31,000 31,000 31,000 31,000 0% STREET SIGNS/MARKING 23,326 28,000 28,000 28,000 28,000 0% SAND AND SALT - 1,900 1,900 1,900 1,900 0% CITY BLDG MAINT SUPPLIES 602 200 200 200 200 0% STORM CONTINGENCY - 100,000 100,000 100,000 100,000 0% MATERIALS & SUPPLIES 102,158 179,000 179,000 181,300 181,300 1% TELEPHONE/FAX 889 900 900 900 900 0% TRAINING/CONF/FOOD/TRAVEL 150 2,000 2,000 300 300 -85% CONSULTING FEES 1,000 1,000 1,000 1,000 0% CONTRACTUAL SERVICES 25,625 11,300 11,300 12,000 12,000 6% GASOLINE 20,417 20,000 20,000 20,000 20,000 0% MAINT EPUIP REPAIRS/MAINT 2,212 6,700 6,700 6,700 6,700 0% RADIO REPAIRS/MAINTENANCE 3,185 3,000 3,000 3,600 3,600 20% ADMINISTRATIVE EXPENDITURES 52,478 44,900 44,900 44,500 44,500 -1% OPERATING EXPENDITURES 713,543 797,000 797,000 899,800 899,800 13% TRUCKS - PURCHASE 48,435 215,000 730,900 110,000 110,000 -49% OTHER EPUIPMENT PURCHASE 67,754 180,800 180,800 240,000 240,000 33% CONSTRUCTION - PURCHASE 685,557 20,000 2,061,400 2,780,000 2,520,000 12500% CAPITAL OUTLAY 801,746 415,800 2,973,100 3,130,000 2,870,000 590% TOTAL EXPENDITURES $ 1,515,289 $ 1,212,800 $ 3,770,100 $ 4,029,800 $ 3,769,800 211% PERSONNEL BUDGETED FULL-TIME POSITIONS 7.0 7.0 7.0 7.0 7.0 285

Stormwater 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 367,552 616,900 616,900 646,200 646,200 5% MATERIALS & SUPPLIES 60,588 90,600 90,600 79,000 79,000 -13% ADMINISTRATIVE EXPENDITURES 280,019 313,700 313,700 384,700 379,700 21% OPERATING EXPENDITURES 708,159 1,021,200 1,021,200 1,109,900 1,104,900 8% CAPITAL OUTLAY 925,452 2,249,000 4,366,100 3,310,000 3,124,000 47% TOTAL EXPENDITURES $ 1,633,611 $ 3,270,200 $ 5,387,300 $ 4,419,900 $ 4,414,900 35% Highlights: Stormwater Utility model to be re-evaluated in FY26. 286

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE STORMWATER 100-12-18-60-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 255,495 $ 391,800 $ 391,800 $ 424,200 $ 424,200 8% OVERTIME 4,847 11,400 11,400 10,200 10,200 -11% FICA TAXES 19,078 30,800 30,800 33,200 33,200 8% HEALTH INSURANCE 52,266 131,000 131,000 120,300 120,300 -8% L I D INSURANCE 1,214 2,200 2,200 4,100 4,100 86% WORKERS COMPENSATION 11,537 16,600 16,600 18,100 18,100 9% PENSION 20,510 29,200 29,200 31,900 31,900 9% OPEB 2,605 3,900 3,900 4,200 4,200 8% PERSONNEL COSTS 367,552 616,900 616,900 646,200 646,200 5% PROGRAM EXPENSES/SUPPLIES 24,600 56,500 56,500 38,500 38,500 -32% UNIFORMS/UNIFORM ALLOW 1,911 3,400 3,400 5,000 5,000 47% SECURITY/SAFETY MATERIALS 783 1,000 1,000 1,000 1,000 0% SMALL TOOLS 5,769 2,500 2,500 3,500 3,500 40% STREET CLEANING SUPPLIES 4,994 6,000 6,000 6,000 6,000 0% STORM SEWER SUPPLIES 20,000 21,200 21,200 25,000 25,000 18% MATERIALS & SUPPLIES 60,588 90,600 90,600 79,000 79,000 -13% TELEPHONE/FAX 890 900 900 900 900 0% ADVERTISEMENT 1,099 1,100 1,100 2,100 2,100 91% TRAINING/CONF/FOOD/TRAVEL 265 3,000 3,000 2,100 2,100 -30% CONSULTING FEES 5,300 10,000 10,000 39,400 39,400 294% CONTRACTUAL SERVICES 208,370 218,700 218,700 254,700 254,700 16% ENVIRONMENTAL EXPENSES 1,926 2,000 2,000 2,000 2,000 0% AGENCY BILLING-TEMP HELP 21,699 30,000 30,000 30,000 30,000 0% GASOLINE 32,570 40,000 40,000 40,000 35,000 -13% MAINT EPUIP REPAIRS/MAINT 5,171 5,400 5,400 10,000 10,000 85% RADIO REPAIRS/MAINTENANCE 2,730 2,600 2,600 3,500 3,500 35% ADMINISTRATIVE EXPENDITURES 280,019 313,700 313,700 384,700 379,700 21% OPERATING EXPENDITURES 708,159 1,021,200 1,021,200 1,109,900 1,104,900 8% CONSTRUCTION - PURCHASE 925,452 2,249,000 4,366,100 3,310,000 3,124,000 39% CAPITAL OUTLAY 925,452 2,249,000 4,366,100 3,310,000 3,124,000 39% TOTAL EXPENDITURES $ 1,633,611 $ 3,270,200 $ 5,387,300 $ 4,419,900 $ 4,228,900 29% PERSONNEL BUDGETED FULL-TIME POSITIONS 8.0 8.0 8.0 8.0 8.0 287

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SANITATION

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6$1,7$7,21 FUNDBUDGET REVIEW Fiscal Year 2025-2026 289

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Sanitation 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 959,434 1,094,000 1,094,000 1,291,200 1,291,200 18% MATERIALS & SUPPLIES 46,549 53,600 53,600 53,800 53,800 0% ADMINISTRATIVE EXPENDITURES 1,636,000 1,993,000 1,993,000 1,943,500 1,923,500 -3% OPERATING EXPENSES 2,641,982 3,140,600 3,140,600 3,288,500 3,268,500 4% CAPITAL OUTLAY 982,109 739,000 1,191,000 735,000 735,000 -1% TOTAL EXPENDITURES $ 3,624,091 $ 3,879,600 $ 4,331,600 $ 4,023,500 $ 4,003,500 3% Highlights: One vacancy to be filled in FY26. 292

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE SANITATION 100-12-18-50-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 534,732 $ 597,200 $ 597,200 $ 638,900 $ 638,900 7% OVERTIME 11,270 21,000 21,000 17,000 17,000 -19% FICA TAXES 39,157 47,300 47,300 50,200 50,200 6% HEALTH INSURANCE 131,519 190,300 190,300 205,500 205,500 8% L I D INSURANCE 2,696 3,100 3,100 5,600 5,600 81% WORKERS COMPENSATION 30,259 34,200 34,200 36,200 36,200 6% PENSION 204,340 194,900 194,900 331,400 331,400 70% OPEB 5,462 6,000 6,000 6,400 6,400 7% PERSONNEL COSTS 959,434 1,094,000 1,094,000 1,291,200 1,291,200 18% PROGRAM EXPENSES/SUPPLIES 40,907 44,000 44,000 44,000 44,000 0% UNIFORMS/UNIFORM ALLOW 3,473 5,500 5,500 7,100 7,100 29% SECURITY/SAFETY MATERIALS 1,619 1,700 1,700 1,700 1,700 0% SMALL TOOLS 412 500 500 500 500 0% CITY BLDG MAINT SUPPLIES 137 500 500 500 500 0% MATERIALS & SUPPLIES 46,549 53,600 53,600 53,800 53,800 0% TELEPHONE/FAX 553 500 500 600 600 20% ADVERTISEMENT 6,376 6,400 6,400 6,800 6,800 6% TRAINING/CONF/FOOD/TRAVEL 100 3,500 3,500 800 800 -77% CONTRACTUAL SERVICES 1,473,964 1,782,700 1,782,700 1,734,600 1,734,600 -3% ENVIRONMENTAL EXPENSES 114 2,000 2,000 2,000 2,000 0% AGENCY BILLING-TEMP HELP 51,033 58,500 58,500 58,500 58,500 0% GASOLINE 100,219 134,000 134,000 134,000 114,000 -15% MAINT EQUIP REPAIRS/MAINT - 2,000 2,000 2,000 2,000 0% RADIO REPAIRS/MAINTENANCE 3,640 3,400 3,400 4,200 4,200 24% ADMINISTRATIVE EXPENDITURES 1,636,000 1,993,000 1,993,000 1,943,500 1,923,500 -3% OPERATING EXPENSES 2,641,982 3,140,600 3,140,600 3,288,500 3,268,500 4% TRUCKS - PURCHASE 982,109 739,000 1,191,000 735,000 735,000 -1% CAPITAL OUTLAY 982,109 739,000 1,191,000 735,000 735,000 -1% TOTAL EXPENDITURES $ 3,624,091 $ 3,879,600 $ 4,331,600 $ 4,023,500 $ 4,003,500 3% PERSONNEL BUDGETED FULL-TIME POSITIONS 11.0 11.0 11.0 11.0 11.0 293

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PUBLIC UTILITIES WATER THE FOLLOWING SUBSECTIONS ARE INCLUDED: WATER ENGINEERING & INSPECTIONS WATER MAINTENANCE WATER TREATMENT PLANT

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WATER FUND BUDGET REVIEW Fiscal Year 2025-2026 295

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Department of Water & Wastewater DEPARTMENTAL VISION To provide services that are an integral part of our community and citizens’ everyday lives including Water and Wastewater Management, Water Treatment & Production and Engineering & Inspections services. The Department of Water & Wastewater (DWW) shall provide quality and effective services upon which the health, safety, and comfort of this community greatly depend. DEPARTMENTAL MISSION STATEMENT To enhance the quality of life in our community by providing safe, reliable, high-quality water and wastewater services with comprehensive engineering and inspections through skilled, team-oriented and diverse employees. MAJOR PROGRAMS CAPITAL IMPROVEMENT PROJECTS Objective: The objective of this program is to provide upgrades and improvements to DWW Water, Wastewater, Street and Stormwater Fund assets including annual vehicle & equipment replacements, street, concrete and alley repair, stormwater improvement projects, inflow and infiltration removal projects, pump station replacements and upgrades, and miscellaneous emergency repairs of wastewater infrastructure, water quality improvements, wellhead redevelopment, and miscellaneous emergency repairs of water infrastructure as well as planned upgrades and additions to critical infrastructure such as the treatment plant, wells and tanks. WATER MANAGEMENT Objective: A primary objective of this program is to perform preventative maintenance and repair on approximately 233 miles of water main, 12,000 services within the right-of-way and 9,500 valves. This includes biannual flushing of the water system to improve the water quality for our customers. Objective: A primary objective of this program is to provide preventative maintenance and repair to approximately 1,800 fire hydrants to ensure availability and proper functioning in times of need. Objective: A primary objective of this program is to install, repair, replace and inspect over 12,000 water meters to ensure effective monitoring of the water system. Ensuring properly functioning meters allows the City to also become aware of significant water loss within the water system and conduct an investigation as required. WATER TREATMENT & PRODUCTION Objective: A primary objective of this program is to operate and maintain 21 production wells (producing over 1.9 billion gallons of water per year), 16 treatment facilities, and 7 elevated storage tanks (with a total capacity of 5.25 million gallons) in order to provide drinking water to the City of Dover. Performing regular maintenance on these assets improves system reliability resulting in a dependable product source to our customers. Objective: A primary objective of this program is to perform sampling of the drinking water at various locations throughout the City. An average of over 1,800 routing analyses are performed on our drinking water every month to ensure regulatory compliance and operational efficiency. WASTEWATER MANAGEMENT Objective: A primary objective of this program is to perform preventative maintenance and repair on approximately 160 miles of gravity sanitary sewer main, 12,000 sanitary sewer laterals within the right-of-way, 30 miles of force main and 3,700 manholes. This includes regular jetting of the gravity sanitary sewer mains and video inspection and evaluations as needed. This preventative maintenance work aids in decreasing the probability of blockages within the wastewater system. 298

Objective: A primary objective of this program is to provide preventative maintenance and repair to 45 pumping stations to ensure proper functioning and transmission of flow to the Kent County Wastewater System as well as decreasing the probability of station failure and impacts to the environment. ENGINEERING & INSPECTIONS Objective: A primary objective is to provide capital improvement project design services as well as consultant oversight to ensure the most cost-effective projects are being constructed and implemented. Objective: A primary objective is to provide engineering analyses, Renovation Permit review, City Right-of-Way Permit review, engineering site plan / subdivision plan review, State Utility Permit completion and operation Division assistance with improvement development, which will increase operational efficiency to both the workforce and customers. 299

Water - Engineering 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 254,428 347,100 347,100 350,400 350,400 1% MATERIALS & SUPPLIES 23,898 25,300 25,300 41,600 41,600 64% ADMINISTRATIVE EXPENDITURES 19,820 53,300 53,300 24,600 24,600 -54% TOTAL EXPENDITURES $ 339,468 $ 452,600 $ 452,600 $ 416,600 $ 416,600 -8% Highlights: Administrative Expenditure decrease due to completion of FY25 Rate Study. Material & Supplies Expenditure increase due to ESRI services. 300

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER ENGINEERING 400-40-26-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 153,951 $ 235,000 $ 235,000 $ 239,300 $ 239,300 2% FICA TAXES 9,277 15,300 15,300 15,500 15,500 1% HEALTH INSURANCE 17,288 32,300 32,300 33,600 33,600 4% L I D INSURANCE 764 900 900 1,800 1,800 100% WORKERS COMPENSATION 7,037 1,000 1,000 9,300 9,300 830% EDUCATIONAL ASSISTANCE - - - 9,900 9,900 100% PENSION 64,569 60,600 60,600 39,000 39,000 -36% OPEB 1541.6 2,000 2,000 2,000 2,000 0% PERSONNEL COSTS 254,428 347,100 347,100 350,400 350,400 1% OFFICE SUPPLIES 1,767 4,500 4,500 5,500 5,500 22% UNIFORMS/UNIFORM ALLOW 444 700 700 600 600 -14% BOOKS - 300 300 300 300 0% SECURITY/SAFETY MATERIALS 94 100 100 100 100 0% SMALL TOOLS 189 200 200 200 200 0% COMPUTER SOFTWARE 20,054 19,500 19,500 33,500 33,500 72% COMPUTER HARDWARE 1,350 - - 1,400 1,400 100% MATERIALS & SUPPLIES 23,898 25,300 25,300 41,600 41,600 64% TELEPHONE/FAX 2,805 2,600 2,600 1,900 1,900 -27% SUBSCRIPTIONS AND DUES 649 900 900 900 900 0% TRAINING/CONF/FOOD/TRAVEL 225 800 800 1,600 1,600 100% CONTRACTUAL SERVICES 13,886 46,800 46,800 18,000 18,000 -62% GASOLINE 2,255 2,000 2,000 2,000 2,000 0% RADIO REPAIRS/MAINTENANCE - 200 200 200 200 0% ADMINISTRATIVE EXPENDITURES 19,820 53,300 53,300 24,600 24,600 -54% TOTAL EXPENDITURES $ 339,468 $ 452,600 $ 452,600 $ 416,600 $ 416,600 -8% PERSONNEL BUDGETED FULL-TIME POSITIONS 2.5 2.5 2.5 2.5 2.5 301

Water Management 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 628,163 739,200 739,200 818,100 818,100 11% MATERIALS & SUPPLIES 95,999 102,200 102,200 104,100 104,100 2% ADMINISTRATIVE EXPENDITURES 41,113 39,900 39,900 45,000 45,000 13% OPERATING EXPENDITURES 765,276 881,300 881,300 967,200 967,200 10% CAPITAL OUTLAY 2,059,817 3,456,700 7,886,700 3,037,600 3,037,600 -12% TOTAL EXPENDITURES $ 2,825,092 $ 4,338,000 $ 8,768,000 $ 4,004,800 $ 4,004,800 -8% Highlights: New Water Service person included for FY26. 302

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER MAINTENANCE 400-40-68-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 381,681 $ 413,900 $ 413,900 $ 497,800 $ 497,800 20% OVERTIME 15,140 19,000 19,000 16,700 16,700 -12% FICA TAXES 29,610 33,100 33,100 39,300 39,300 19% HEALTH INSURANCE 68,736 97,800 97,800 122,700 122,700 25% L I D INSURANCE 1,743 2,000 2,000 4,100 4,100 105% WORKERS COMPENSATION 20,589 24,000 24,000 28,500 28,500 19% PENSION 108,761 145,300 145,300 104,200 104,200 -28% OPEB 1,903 4,100 4,100 4,800 4,800 17% PERSONNEL COSTS 628,163 739,200 739,200 818,100 818,100 11% MEDICAL SUP & PHYSICALS - 600 600 600 600 0% UNIFORMS/UNIFORM ALLOW 1,825 3,100 3,100 4,000 4,000 29% SECURITY/SAFETY MATERIALS 4,086 1,000 1,000 1,000 1,000 0% SMALL TOOLS 3,105 5,500 5,500 5,500 5,500 0% COMPUTER HARDWARE 1,380 - - - - 0% WATER/SEWER SYSTEM SUP 43,717 62,000 62,000 55,000 55,000 -11% METERS/METER SUPPLIES 41,886 30,000 30,000 38,000 38,000 27% MATERIALS & SUPPLIES 95,999 102,200 102,200 104,100 104,100 2% TELEPHONE/FAX 4,574 3,600 3,600 5,900 5,900 64% ADVERTISEMENT 4,847 4,800 4,800 5,700 5,700 19% SUBSCRIPTIONS AND DUES 3,567 4,900 4,900 3,800 3,800 -22% TRAINING/CONF/FOOD/TRAVEL 710 2,900 2,900 1,400 1,400 -52% CONSULTING FEES 625 1,000 1,000 1,000 1,000 0% CONTRACTUAL SERVICES 9,691 6,400 6,400 9,400 9,400 47% GASOLINE 13,004 12,000 12,000 13,000 13,000 8% MAINT EQUIP REPAIRS/MAINT - 500 500 500 500 0% RADIO REPAIRS/MAINTENANCE 4,095 3,800 3,800 4,300 4,300 13% ADMINISTRATIVE EXPENDITURES 41,113 39,900 39,900 45,000 45,000 13% OPERATING EXPENDITURES 765,276 881,300 881,300 967,200 967,200 10% TRUCKS - PURCHASE 41,322 - - - - 0% OTHER EQUIP - PURCHASE 9,500 70,000 100,000 18,400 18,400 -74% CONSTRUCTION - PURCHASE 2,008,995 3,386,700 7,786,700 3,019,200 3,019,200 -11% CAPITAL OUTLAY 2,059,817 3,456,700 7,886,700 3,037,600 3,037,600 -12% TOTAL EXPENDITURES $ 2,825,092 $ 4,338,000 $ 8,768,000 $ 4,004,800 $ 4,004,800 -8% PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 7.0 7.0 303

Water Treatment Plant 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,743,751 1,786,300 1,786,300 1,800,300 1,800,300 1% MATERIALS & SUPPLIES 287,585 364,600 364,600 416,000 416,000 14% ADMINISTRATIVE EXPENDITURES 682,119 1,050,600 1,050,600 881,100 881,100 -16% OPERATING EXPENDITURES 2,713,454 3,201,500 3,201,500 3,097,400 3,097,400 -3% CAPITAL OUTLAY 132,187 885,000 956,800 5,682,000 5,682,000 494% TOTAL EXPENDITURES $ 2,845,641 $ 4,086,500 $ 4,158,300 $ 8,779,400 $ 8,779,400 111% Highlights: Added Career Ladder for Water Treatment & Production employees. One vacancy to be filled in FY26. 304

FY26 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER TREATMENT PLANT 400-40-76-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 1,006,124 $ 1,026,300 $ 1,026,300 $ 1,114,900 $ 1,114,900 9% OVERTIME 23,617 52,400 52,400 35,700 35,700 -32% FICA TAXES 75,340 82,500 82,500 88,000 88,000 7% HEALTH INSURANCE 208,603 264,300 264,300 289,400 289,400 9% L I D INSURANCE 4,626 4,300 4,300 8,700 8,700 102% WORKERS COMPENSATION 55,652 59,800 59,800 63,700 63,700 7% PENSION 360,412 286,500 286,500 189,000 189,000 -34% OPEB 9,377 10,200 10,200 10,900 10,900 7% PERSONNEL COSTS 1,743,751 1,786,300 1,786,300 1,800,300 1,800,300 1% CUSTODIAL 42 100 100 100 100 0% UNIFORMS/UNIFORM ALLOW 6,293 8,800 8,800 10,300 10,300 17% SECURITY/SAFETY MATERIALS 6,571 3,300 3,300 3,300 3,300 0% SMALL TOOLS 5,480 6,700 6,700 12,000 12,000 79% CHEMICALS & ADDITIVES 233,497 307,600 307,600 342,300 342,300 11% COMPUTER SOFTWARE 500 500 500 500 500 0% COMPUTER HARDWARE - 2,500 2,500 900 900 -64% CITY BLDG MAINT SUPPLIES 15,069 13,700 13,700 12,100 12,100 -12% WELL SUPPLIES/REHAB 20,133 21,400 21,400 34,500 34,500 61% MATERIALS & SUPPLIES 287,585 364,600 364,600 416,000 416,000 14% TELEPHONE/FAX 1,671 1,100 1,100 1,600 1,600 45% ELECTRICITY 395,641 432,000 432,000 458,000 458,000 6% HEATING OIL/GAS 3,565 5,000 5,000 5,000 5,000 0% ADVERTISEMENT 623 1,900 1,900 2,000 2,000 5% SUBSCRIPTIONS AND DUES 600 25,700 25,700 700 700 -97% TRAINING/CONF/FOOD/TRAVEL 2,838 3,500 3,500 3,900 3,900 11% CONTRACTUAL SERVICES 215,503 523,400 523,400 345,300 345,300 -34% GASOLINE 15,775 19,100 19,100 17,000 17,000 -11% OTHER EQUIP REPAIRS/MAINT 39,638 32,400 32,400 39,800 39,800 23% RADIO REPAIRS/MAINTENANCE 6,265 6,500 6,500 7,800 7,800 20% ADMINISTRATIVE EXPENDITURES 682,119 1,050,600 1,050,600 881,100 881,100 -16% OPERATING EXPENDITURES 2,713,454 3,201,500 3,201,500 3,097,400 3,097,400 -3% TRUCKS - PURCHASE 46,487 - - - - 0% CONSTRUCTION PURCHASES 85,700 885,000 956,800 5,682,000 5,682,000 494% CAPITAL OUTLAY 132,187 885,000 956,800 5,682,000 5,682,000 494% TOTAL EXPENDITURES $ 2,845,641 $ 4,086,500 $ 4,158,300 $ 8,779,400 $ 8,779,400 111% PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 305

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PUBLIC UTILITIES WASTEWATER THE FOLLOWING SUBSECTIONS ARE INCLUDED: WASTEWATER ENGINEERING & INSPECTIONS WASTEWATER MAINTENANCE

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WASTEWATER FUND BUDGET REVIEW Fiscal Year 2025-2026 307

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Department of Water & Wastewater DEPARTMENTAL VISION To provide services that are an integral part of our community and citizens’ everyday lives including Water and Wastewater Management, Water Treatment & Production and Engineering & Inspections services. The Department of Water & Wastewater (DWW) shall provide quality and effective services upon which the health, safety, and comfort of this community greatly depend. DEPARTMENTAL MISSION STATEMENT To enhance the quality of life in our community by providing safe, reliable, high-quality water and wastewater services with comprehensive engineering and inspections through skilled, team-oriented and diverse employees. MAJOR PROGRAMS CAPITAL IMPROVEMENT PROJECTS Objective: The objective of this program is to provide upgrades and improvements to DWW Water, Wastewater, Street and Stormwater Fund assets including annual vehicle & equipment replacements, street, concrete and alley repair, stormwater improvement projects, inflow and infiltration removal projects, pump station replacements and upgrades, and miscellaneous emergency repairs of wastewater infrastructure, water quality improvements, wellhead redevelopment, and miscellaneous emergency repairs of water infrastructure as well as planned upgrades and additions to critical infrastructure such as the treatment plant, wells and tanks. WATER MANAGEMENT Objective: A primary objective of this program is to perform preventative maintenance and repair on approximately 233 miles of water main, 12,000 services within the right-of-way and 9,500 valves. This includes biannual flushing of the water system to improve the water quality for our customers. Objective: A primary objective of this program is to provide preventative maintenance and repair to approximately 1,800 fire hydrants to ensure availability and proper functioning in times of need. Objective: A primary objective of this program is to install, repair, replace and inspect over 12,000 water meters to ensure effective monitoring of the water system. Ensuring properly functioning meters allows the City to also become aware of significant water loss within the water system and conduct an investigation as required. WATER TREATMENT & PRODUCTION Objective: A primary objective of this program is to operate and maintain 21 production wells (producing over 1.9 billion gallons of water per year), 16 treatment facilities, and 7 elevated storage tanks (with a total capacity of 5.25 million gallons) in order to provide drinking water to the City of Dover. Performing regular maintenance on these assets improves system reliability resulting in a dependable product source to our customers. Objective: A primary objective of this program is to perform sampling of the drinking water at various locations throughout the City. An average of over 1,800 routing analyses are performed on our drinking water every month to ensure regulatory compliance and operational efficiency. WASTEWATER MANAGEMENT Objective: A primary objective of this program is to perform preventative maintenance and repair on approximately 160 miles of gravity sanitary sewer main, 12,000 sanitary sewer laterals within the right-of-way, 30 miles of force main and 3,700 manholes. This includes regular jetting of the gravity sanitary sewer mains and video inspection and evaluations as needed. This preventative maintenance work aids in decreasing the probability of blockages within the wastewater system. 310

Objective: A primary objective of this program is to provide preventative maintenance and repair to 45 pumping stations to ensure proper functioning and transmission of flow to the Kent County Wastewater System as well as decreasing the probability of station failure and impacts to the environment. ENGINEERING & INSPECTIONS Objective: A primary objective is to provide capital improvement project design services as well as consultant oversight to ensure the most cost-effective projects are being constructed and implemented. Objective: A primary objective is to provide engineering analyses, Renovation Permit review, City Right-of-Way Permit review, engineering site plan / subdivision plan review, State Utility Permit completion and operation Division assistance with improvement development, which will increase operational efficiency to both the workforce and customers. 311

Wastewater - Engineering 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 123,385 302,400 302,400 452,500 452,500 50% MATERIALS & SUPPLIES 17,664 24,400 24,400 41,700 41,700 71% ADMINISTRATIVE EXPENDITURES 19,000 55,200 55,200 22,000 22,000 -60% OPERATING EXPENDITURES 160,049 382,000 382,000 516,200 516,200 35% TOTAL EXPENDITURES $ 160,165 $ 382,000 $ 382,000 $ 516,200 $ 516,200 35% Highlights: Administrative Assistant transferred from General Fund. New GIS position included for FY26. 312

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE WASTEWATER ENGINEERING 402-41-26-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 81,537 $ 212,400 $ 212,400 $ 313,900 $ 313,900 48% OVERTIME 1,619 1,900 1,900 2,900 2,900 53% FICA TAXES 6,107 13,700 13,700 21,400 21,400 56% HEALTH INSURANCE 13,766 46,100 46,100 73,200 73,200 59% L I D INSURANCE 372 900 900 2,500 2,500 178% WORKERS COMPENSATION 613 800 800 1,600 1,600 100% EDUCATIONAL ASSISTANCE - - - 9,900 9,900 100% PENSION 18,097 24,800 24,800 24,300 24,300 -2% OPEB 1,273 1,800 1,800 2,800 2,800 56% PERSONNEL COSTS 123,385 302,400 302,400 452,500 452,500 50% OFFICE SUPPLIES 825 3,500 3,500 5,500 7,500 114% UNIFORMS/UNIFORM ALLOW 269 700 700 1,100 1,100 57% BOOKS - 300 300 300 300 0% SECURITY/SAFETY MATERIALS - 100 100 100 100 0% SMALL TOOLS 393 3,000 3,000 1,900 1,900 -37% COMPUTER SOFTWARE 16,177 14,900 14,900 32,800 32,800 120% COMPUTER HARDWARE - 1,900 1,900 - 1,700 -11% MATERIALS & SUPPLIES 17,664 24,400 24,400 41,700 45,400 86% TELEPHONE/FAX 2,625 2,600 2,600 1,700 1,700 -35% SUBSCRIPTIONS AND DUES 373 600 600 600 600 0% TRAINING/CONF/FOOD/TRAVEL 1,075 2,100 2,100 600 600 -71% CONTRACTUAL SERVICES 13,886 46,800 46,800 18,000 18,000 -62% IN-HOUSE TRAINING - 1,800 1,800 - - -100% GASOLINE 1,041 1,100 1,100 900 900 -18% RADIO REPAIRS/MAINTENANCE - 200 200 200 200 0% ADMINISTRATIVE EXPENDITURES 19,000 55,200 55,200 22,000 22,000 -60% OPERATING EXPENDITURES 160,049 382,000 382,000 516,200 519,900 36% TOTAL EXPENDITURES $ 160,165 $ 382,000 $ 382,000 $ 516,200 $ 519,900 36% PERSONNEL BUDGETED FULL-TIME POSITIONS 2.5 2.5 2.5 4.5 4.5 313

Wastewater Management 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 843,521 942,400 942,400 1,044,400 1,044,400 11% MATERIALS & SUPPLIES 115,336 114,800 114,800 128,400 128,400 12% ADMINISTRATIVE EXPENDITURES 352,668 311,800 311,800 351,600 351,600 13% OPERATING EXPENDITURES 1,311,525 1,369,000 1,369,000 1,524,400 1,524,400 11% CAPITAL OUTLAY 955,745 1,691,100 5,064,100 2,702,100 2,702,100 60% TOTAL EXPENDITURES $ 2,267,269 $ 3,060,100 $ 6,433,100 $ 4,226,500 $ 4,226,500 38% Highlights: One vacancy to be filled in FY26. 314

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE WASTEWATER MAINTENANCE 402-41-69-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 557,588 $ 598,800 $ 598,800 $ 651,200 $ 651,200 9% OVERTIME 47,759 38,000 38,000 53,200 53,200 40% FICA TAXES 44,159 48,700 48,700 53,900 53,900 11% HEALTH INSURANCE 115,857 177,900 177,900 176,200 176,200 -1% L I D INSURANCE 2,399 2,800 2,800 5,300 5,300 89% WORKERS COMPENSATION 32,077 35,300 35,300 39,000 39,000 10% PENSION 42,716 35,100 35,100 59,300 59,300 69% OPEB 966 5,800 5,800 6,300 6,300 9% PERSONNEL COSTS 843,521 942,400 942,400 1,044,400 1,044,400 11% MEDICAL SUP & PHYSICALS - 1,200 1,200 1,200 1,200 0% UNIFORMS/UNIFORM ALLOW 3,749 6,800 6,800 8,600 8,600 26% SECURITY/SAFETY MATERIALS 4,666 3,000 3,000 1,600 1,600 -47% SMALL TOOLS 1,905 5,500 5,500 5,500 5,500 0% COMPUTER SOFTWARE 6,500 6,700 6,700 6,700 6,700 0% COMPUTER HARDWARE 6,538 2,500 2,500 900 900 -64% CITY BLDG MAINT SUPPLIES - 500 500 500 500 0% WATER/SEWER SYSTEM SUP 17,324 18,400 18,400 16,400 16,400 -11% METERS/METER SUPPLIES 31,450 30,000 30,000 38,000 38,000 27% PUMPING STATION SUPPLIES 34,381 37,000 37,000 37,000 37,000 0% WATER/SEWER 8,824 3,200 3,200 12,000 12,000 275% MATERIALS & SUPPLIES 115,336 114,800 114,800 128,400 128,400 12% TELEPHONE/FAX 19,239 18,700 18,700 19,500 19,500 4% ELECTRICITY 203,209 165,000 165,000 170,000 170,000 3% HEATING OIL/GAS 544 500 500 600 600 20% TRAINING/CONF/FOOD/TRAVEL 700 5,700 5,700 2,200 2,200 -61% CONSULTING FEES - 1,000 1,000 1,000 1,000 0% CONTRACTUAL SERVICES 95,159 87,200 87,200 119,400 119,400 37% GASOLINE 29,267 27,000 27,000 33,000 33,000 22% MAINT EQUIP REPAIRS/MAINT 4,550 2,500 2,500 1,500 1,500 -40% RADIO REPAIRS/MAINTENANCE - 4,200 4,200 4,400 4,400 5% ADMINISTRATIVE EXPENDITURES 352,668 311,800 311,800 351,600 351,600 13% OPERATING EXPENDITURES 1,311,525 1,369,000 1,369,000 1,524,400 1,524,400 11% TRUCKS - PURCHASE 41,322 520,100 640,100 605,000 605,000 16% OTHER EQUIPMENT - - 30,000 18,600 18,600 100% CONSTRUCTION - PURCHASE 914,423 1,171,000 4,394,000 2,078,500 2,078,500 77% CAPITAL OUTLAY 955,745 1,691,100 5,064,100 2,702,100 2,702,100 60% TOTAL EXPENDITURES $ 2,267,269 $ 3,060,100 $ 6,433,100 $ 4,226,500 $ 4,226,500 38% PERSONNEL BUDGETED FULL-TIME POSITIONS 11.0 11.0 11.0 11.0 11.0 315

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PUBLIC UTILITIES ELECTRIC THE FOLLOWING SUBSECTIONS ARE INCLUDED: ELECTRIC GENERATION & POWER SUPPLY ELECTRIC ADMINISTRATION ELECTRIC ENGINEERING ELECTRIC TRANSMISSION & DISTRIBUTION SYSTEM OPERATIONS

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ELECTRIC FUND BUDGET REVIEW Fiscal Year 2025-2026 317

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Electric Engineering 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,463,095 1,626,600 1,626,600 1,682,600 1,682,600 3% MATERIALS & SUPPLIES 73,492 93,500 93,500 132,000 132,000 41% ADMINISTRATIVE EXPENDITURES 163,561 216,900 216,900 237,400 237,400 9% OPERATING EXPENDITURES 1,700,148 1,937,000 1,937,000 2,052,000 2,052,000 6% CAPITAL OUTLAY 4,663,817 3,986,000 3,986,000 12,964,000 5,964,000 50% TOTAL EXPENDITURES $ 6,363,965 $ 5,923,000 $ 5,923,000 $ 15,016,000 $ 8,016,000 35% Highlights: One vacancy to fill in FY26 (additional GIS Specialist position converted from previous Electric Draftsman III position). 320

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE ELECTRIC ENGINEERING 410-42-26-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 1,038,784 $ 1,129,000 $ 1,129,000 $ 1,152,400 $ 1,152,400 2% OVERTIME 20,057 16,800 16,800 17,200 17,200 2% FICA TAXES 78,100 87,600 87,600 89,500 89,500 2% HEALTH INSURANCE 139,760 202,000 202,000 205,300 205,300 2% L I D INSURANCE 3,371 4,100 4,100 8,600 8,600 110% WORKERS COMPENSATION 47,568 58,800 58,800 55,800 55,800 -5% PENSION 125,367 117,100 117,100 142,500 142,500 22% OPEB 10,089 11,200 11,200 11,300 11,300 1% PERSONNEL COSTS 1,463,095 1,626,600 1,626,600 1,682,600 1,682,600 3% UNIFORMS/UNIFORM ALLOW 4,794 7,700 7,700 9,000 9,000 17% BOOKS 491 500 500 500 500 0% SECURITY/SAFETY MATERIALS 9,906 8,500 8,500 20,200 20,200 138% SMALL TOOLS 809 2,600 2,600 7,600 7,600 192% COMPUTER SOFTWARE 32,232 37,900 37,900 62,700 62,700 65% COMPUTER HARDWARE 290 11,300 11,300 7,000 7,000 -38% ELEC MATERIALS/SUPPLIES 24,969 25,000 25,000 25,000 25,000 0% MATERIALS & SUPPLIES 73,492 93,500 93,500 132,000 132,000 41% TELEPHONE/FAX 8,259 7,000 7,000 12,000 12,000 71% ELECTRICITY 2,075 2,000 2,000 2,000 2,000 0% SUBSCRIPTIONS AND DUES 700 700 2,700 2,700 286% TRAINING/CONF/FOOD/TRAVEL 2,641 11,500 11,500 22,500 22,500 96% CONTRACTUAL SERVICES 97,891 118,300 118,300 120,800 120,800 2% ENVIRONMENTAL EXPENSES 29,036 45,000 45,000 45,000 45,000 0% GASOLINE 11,981 14,000 14,000 14,000 14,000 0% OTHER EQUIP REPAIRS/MAINT 5,881 10,000 10,000 10,000 10,000 0% RADIO REPAIRS/MAINTENANCE 5,798 8,400 8,400 8,400 8,400 0% ADMINISTRATIVE EXPENDITURES 163,561 216,900 216,900 237,400 237,400 9% OPERATING EXPENDITURES 1,700,148 1,937,000 1,937,000 2,052,000 2,052,000 6% OTHER EQUIP - PURCHASE 51,771 45,000 614,900 95,000 95,000 111% CONSTRUCTION - PURCHASE 3,500 30,000 30,000 41,000 41,000 37% TRANSMISSION/SWITCHES 101,328 910,000 910,000 2,618,000 2,618,000 188% DISTRIBUTION UPGRADES 1,275,552 871,000 877,800 10,210,000 3,210,000 269% CAPITAL OUTLAY 4,663,817 3,986,000 7,485,500 12,964,000 5,964,000 50% TOTAL EXPENDITURES $ 6,363,965 $ 5,923,000 $ 9,422,500 $ 15,016,000 $ 8,016,000 35% PERSONNEL BUDGETED FULL-TIME POSITIONS 11.0 11.0 11.0 11.0 11.0 BUDGETED PART-TIME POSITIONS - - - - - 321

Power Plant 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 801,042 669,000 669,000 693,600 693,600 4% MATERIALS & SUPPLIES 20,049 49,200 49,200 46,200 46,200 -6% ADMINISTRATIVE EXPENDITURES 1,300,445 1,578,600 1,578,600 1,499,800 1,499,800 -5% OPERATING EXPENDITURES 2,121,536 2,296,800 2,296,800 2,239,600 2,239,600 -2% CAPITAL OUTLAY 6,340,419 470,000 470,000 460,000 460,000 -2% TOTAL EXPENDITURES $ 8,461,955 $ 2,766,800 $ 2,766,800 $ 2,699,600 $ 2,699,600 -2% Highlights: No significant changes to departmental budget in FY26. 322

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE POWER PLANT OPERATIONS 410-42-80-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES & WAGES $ 643,227 $ 503,400 $ 503,400 $ 520,800 $ 520,800 3% OVERTIME 1,624 12,000 12,000 12,000 12,000 0% BURDEN @ 40% 156,190 153,600 153,600 160,800 160,800 5% PERSONNEL COSTS 801,042 669,000 669,000 693,600 693,600 4% OFFICE SUPPLIES/SUBSCRIPT 1,644 2,400 2,400 2,400 2,400 0% MEDICAL SUPPLIES 245 1,000 1,000 1,000 1,000 0% SECURITY/SAFETY MATERIALS 1,446 1,500 1,500 1,500 1,500 0% SMALL TOOLS 545 1,000 1,000 1,000 1,000 0% WATER TREATMENT CHEMICALS 10,291 18,000 18,000 18,000 18,000 0% COMPUTER SOFTWARE - 13,300 13,300 13,300 13,300 0% CITY BUILDING MAINTENANCE 4,435 6,000 6,000 6,000 6,000 0% WATER/SEWER 1,443 6,000 6,000 3,000 3,000 -50% MATERIALS & SUPPLIES 20,049 49,200 49,200 46,200 46,200 -6% OPERATOR INSURANCE 718,273 902,000 902,000 833,600 833,600 -8% TELEPHONE 4,520 6,000 6,000 6,000 6,000 0% POSTAGE 1,399 3,000 3,000 3,000 3,000 0% ELECTRICITY 50,352 84,000 84,000 72,000 72,000 -14% TRAINING/CONF/FOOD/TRAVEL 170 8,000 8,000 8,000 8,000 0% CONTRACTUAL SERVICES 106,571 120,000 120,000 120,000 120,000 0% ENVIRONMENT EXPENSES 56,076 72,000 72,000 72,000 72,000 0% OPERATOR MANAGEMENT FEE 164,971 249,000 249,000 256,800 256,800 3% HOME OFFICE LABOR 3,047 12,000 12,000 12,000 12,000 0% RIGHT OF WAY/PERMITS 27,175 38,000 38,000 38,000 38,000 0% GASOLINE 415 2,400 2,400 2,400 2,400 0% OTHER EQUIPT/MAINTENANCE 9,901 16,000 16,000 12,000 12,000 -25% RADIO REPAIRS/MAINTENANCE - 2,200 2,200 - - -100% CONTINUOUS EMISSIONS MONI 1,946 4,000 4,000 4,000 4,000 0% FIRE PROTECTION SYSTEM 4,233 6,000 6,000 6,000 6,000 0% COMBUSTION TURBINE MAINT 151,396 48,000 48,000 48,000 48,000 0% POWER DISTRIBUTION SYSTEM - 6,000 6,000 6,000 6,000 0% ADMINISTRATIVE EXPENDITURES 1,300,445 1,578,600 1,578,600 1,499,800 1,499,800 -5% OPERATING EXPENDITURES 2,121,536 2,296,800 2,296,800 2,239,600 2,239,600 -2% CONSTRUCTION-PURCHASE 6,340,419 470,000 2,233,000 460,000 460,000 -2% CAPITAL OUTLAY 6,340,419 470,000 2,233,000 460,000 460,000 -2% TOTAL EXPENDITURES $ 8,461,955 $ 2,766,800 $ 4,529,800 $ 2,699,600 $ 2,699,600 -2% PERSONNEL BUDGETED FULL-TIME POSITIONS 24.0 24.0 24.0 4.0 4.0 323

Power Supply 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE 65 SERIES TOTAL 717,002 801,800 801,800 829,900 829,900 4% 95 SERIES TOTAL 41,740,728 73,742,900 73,742,900 79,256,500 79,256,500 7% 98 SERIES TOTAL - 191,300 191,300 28,500 28,500 -85% TOTAL EXPENDITURES $ 42,457,730 $ 74,736,000 $ 74,736,000 $ 80,114,900 $ 80,114,900 7% Highlights: No significant changes to departmental budget in FY26. 324

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE POWER SUPPLY 410-42-81-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE CONTRACTUAL SERVICES $ 960 $ 50,000 $ 50,000 $ 50,000 $ 50,000 0% LEGAL EXPENSES 41,250 50,000 50,000 50,000 50,000 0% OPERATOR/SUPPLY MGMT FEE 674,792 701,800 701,800 729,900 729,900 4% 65 SERIES TOTAL 717,002 801,800 801,800 829,900 829,900 4% 3RD PARTY HEDGE PURCHASES 23,246,439 24,945,600 24,945,600 26,631,500 26,631,500 7% CAPACITY CHARGES 8,297,976 23,451,800 9,920,500 22,291,100 22,291,100 -5% CAPACITY CREDITS (2,779,711) (10,404,300) (10,404,300) (9,336,100) (9,336,100) -10% SOLAR POWER SUPPLY 2,765,102 3,700,800 3,700,800 3,361,200 3,361,200 -9% SOLAR RENEWAL ENERGY CREDIT 360,223 381,900 381,900 375,100 375,100 -2% RENEWABLE ENERGY CREDITS - 6,429,200 6,429,200 6,465,100 6,465,100 1% REGIONAL GREENHOUSE GAS - 70,500 70,500 87,500 87,500 24% PJM CHARGES - TRANS. & FEES 11,293,607 13,645,200 13,645,200 17,001,700 17,001,700 25% PJM CHARGES - ENERGY (304,046) 11,932,000 11,932,000 12,675,700 12,675,700 6% PJM CREDITS (1,026,515) (262,800) (262,800) (188,000) (188,000) -28% PJM SPOT MARKET ENERGY (112,347) (147,000.00) (147,000) (108,300) (108,300) -26% 95 SERIES TOTAL 41,740,728 73,742,900 60,211,600 79,256,500 79,256,500 7% GAS FUEL 110,200 110,200 15,300 15,300 -86% NO. 2 FUEL OIL 81,100 81,100 13,200 13,200 -84% 98 SERIES TOTAL - 191,300 191,300 28,500 28,500 -85% TOTAL EXPENDITURES $ 42,457,730 $ 74,736,000 $ 61,204,700 $ 80,114,900 $ 80,114,900 7% 325

Electric T&D 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 3,703,285 3,839,600 3,839,600 4,380,600 4,380,600 14% MATERIALS & SUPPLIES 515,269 528,700 528,700 544,900 544,900 3% ADMINISTRATIVE EXPENDITURES 668,058 836,800 836,800 811,300 811,300 -3% OPERATING EXPENDITURES 4,886,611 5,205,100 5,205,100 5,736,800 5,736,800 10% CAPITAL OUTLAY 2,060,304 3,090,000 3,090,000 2,600,000 2,400,000 -22% TOTAL EXPENDITURES $ 6,946,916 $ 8,295,100 $ 8,295,100 $ 8,336,800 $ 8,136,800 -2% Highlights: One vacancy to be filled in Fy26. Request included, to promote a 2nd Class Lineman to 1st Class Lineman. 326

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE ELECTRIC TRANSMISSION & DISTRIBUTION 410-42-82-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 2,378,232 $ 2,476,300 $ 2,476,300 $ 2,678,200 $ 2,678,200 8% OVERTIME 180,543 172,900 172,900 188,100 188,100 9% FICA TAXES 190,015 202,600 202,600 219,200 219,200 8% HEALTH INSURANCE 297,519 374,800 374,800 376,200 376,200 0% L I D INSURANCE 7,932 8,300 8,300 18,900 18,900 128% WORKERS COMPENSATION 141,928 146,800 146,800 157,800 157,800 7% PENSION 481,526 433,600 433,600 715,800 715,800 65% OPEB 25,589 24,300 24,300 26,400 26,400 9% PERSONNEL COSTS 3,703,285 3,839,600 3,839,600 4,380,600 4,380,600 14% UNIFORMS/UNIFORM ALLOW 16,478 22,400 22,400 34,400 34,400 54% SECURITY/SAFETY MATERIALS 77,745 31,000 31,000 41,200 41,200 33% SMALL TOOLS 21,463 28,000 28,000 25,000 25,000 -11% COMPUTER HARDWARE 43 6,000 6,000 3,000 3,000 -50% METERS/METER SUPPLIES 44,304 46,500 46,500 46,500 46,500 0% WATER/SEWER 338 1,500 1,500 1,500 1,500 0% ELEC MATERIALS/SUPPLIES 354,898 393,300 393,300 393,300 393,300 0% MATERIALS & SUPPLIES 515,269 528,700 528,700 544,900 544,900 3% TELEPHONE/FAX 13,733 11,800 11,800 11,800 11,800 0% ELECTRICITY 2,500 2,500 2,500 2,500 2,500 0% HEATING OIL/GAS 4,797 6,000 6,000 6,000 6,000 0% INSURANCE 2,175 20,000 20,000 20,000 20,000 0% TRAINING/CONF/FOOD/TRAVEL 28,999 42,000 42,000 20,000 20,000 -52% CONTRACTUAL SERVICES 475,734 575,000 575,000 575,000 575,000 0% ENVIRONMENTAL EXPENSES 4,267 28,000 28,000 28,000 28,000 0% RIGHT OF WAY 5,955 6,000 6,000 6,000 6,000 0% GASOLINE 52,706 65,000 65,000 65,000 65,000 0% TRUCK REPAIRS/MAINTENANCE 34,573 40,000 40,000 40,000 40,000 0% OTHER EQUIP REPAIRS/MAINT 31,282 30,000 30,000 26,000 26,000 -13% RADIO REPAIRS/MAINTENANCE 11,336 10,500 10,500 11,000 11,000 5% ADMINISTRATIVE EXPENDITURES 668,057.73 836,800 836,800 811,300 811,300 -3% OPERATING EXPENDITURES 4,886,611 5,205,100 5,205,100 5,736,800 5,736,800 10% TRUCKS - PURCHASE 186,578 460,000 808,800 200,000 - -100% UG TRANSFORMERS 241,677 1,000,000 900,000 1,000,000 1,000,000 0% UG CONDUCTORS/DEVICES 1,111,957 900,000 1,100,000 900,000 900,000 0% METERS 86,884 535,000 435,000 500,000 500,000 -7% CAPITAL OUTLAY 2,060,304 3,090,000 3,905,400 2,600,000 2,400,000 -22% TOTAL EXPENDITURES $ 6,946,916 $ 8,295,100 $ 9,110,500 $ 8,336,800 $ 8,136,800 -2% PERSONNEL BUDGETED FULL-TIME POSITIONS 24.0 24.0 24.0 24.0 24.0 327

Electric Administration 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 367,685 347,800 347,800 433,100 433,100 25% MATERIALS & SUPPLIES 114,300 213,400 213,400 212,100 212,300 -1% ADMINISTRATIVE EXPENDITURES 418,467 567,900 567,900 510,500 510,500 -10% OPERATING EXPENDITURES 900,452 1,129,100 1,129,100 1,155,700 1,155,900 2% CAPITAL OUTLAY 1,437,500 - - 60,000 60,000 100% TOTAL EXPENDITURES $ 2,337,952 $ 1,129,100 $ 1,129,100 $ 1,215,700 $ 1,215,900 8% Highlights: Budgeted overlap for training of new Administrative Assistant. 328

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE ELECTRIC ADMINISTRATION 410-42-84-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 244,239 $ 256,100 $ 256,100 $ 293,800 $ 293,800 15% FICA TAXES 18,387 19,600 19,600 22,500 $ 22,500 15% HEALTH INSURANCE 20,155 25,900 25,900 37,300 $ 37,300 44% L I D INSURANCE 1,299 1,500 1,500 2,600 $ 2,600 73% WORKERS COMPENSATION 1,134 800 800 1,000 $ 1,000 25% PENSION 79,584 41,300 41,300 73,000 $ 73,000 77% OPEB 2,447 2,600 2,600 2,900 $ 2,900 12% PERSONNEL COSTS 367,685 347,800 347,800 433,100 433,100 25% OFFICE SUPPLIES 568 1,000 1,000 2,000 2,200 120% PRINTING AND DUPLICATING 4,880 6,500 6,500 6,500 6,500 0% MEDICAL SUP & PHYSICALS 300 300 300 300 300 0% COMPUTER HARDWARE - 2,000 2,000 1,500 1,500 -25% CITY BLDG MAINT SUPPLIES 107,400 200,000 200,000 200,000 200,000 0% WATER/SEWER 1,152 1,100 1,100 1,800 1,800 64% MATERIALS & SUPPLIES 114,300 213,400 213,400 212,100 212,300 -1% TELEPHONE/FAX 6,414 4,200 4,200 9,200 9,200 119% ELECTRICITY 22,936 19,000 19,000 24,000 24,000 26% SUBSCRIPTIONS AND DUES 85,982 135,400 135,400 92,000 92,000 -32% TRAINING/CONF/FOOD/TRAVEL 1,497 4,000 4,000 3,000 3,000 -25% CONTRACTUAL SERVICES 297,296 400,000 400,000 366,500 366,500 -8% LEGAL EXPENSES - - - 10,000 10,000 100% COMMUNITY RELATIONS EXP 4,342 5,000 5,000 5,500 5,500 10% GASOLINE - 300 300 300 300 0% ADMINISTRATIVE EXPENDITURES 418,467 567,900 567,900 510,500 510,500 -10% OPERATING EXPENDITURES 900,452 1,129,100 1,129,100 1,155,700 1,155,900 2% CONSTRUCTION - PURCHASE 1,437,500 - 1,078,600 60,000 60,000 100% CAPITAL OUTLAY 1,437,500 - 1,078,600 60,000 60,000 100% TOTAL EXPENDITURES $ 2,337,952 $ 1,129,100 $ 2,207,700 $ 1,215,700 $ 1,215,900 8% PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 329

Electric Meter Reading 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 524,193 484,800 484,800 523,100 523,100 8% MATERIALS & SUPPLIES 10,581 20,200 20,200 21,500 21,500 6% ADMINISTRATIVE EXPENDITURES 18,310.72 24,800 24,800 24,800 24,800 0% OPERATING EXPENDITURES 553,085 529,800 529,800 569,400 569,400 7% CAPITAL OUTLAY - - - 50,800 50,800 100% TOTAL EXPENDITURES $ 553,085 $ 529,800 $ 529,800 $ 620,200 $ 620,200 17% Highlights: Approved promotion of Field Service Representative I to Field Representative II. 330

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE METER READING 410-42-85-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 267,741 $ 292,600 $ 292,600 $ 284,300 $ 284,300 -3% OVERTIME 16,400 16,400 16,400 26,400 26,400 61% FICA TAXES 20,765 23,600 23,600 23,800 23,800 1% HEALTH INSURANCE 51,385 72,500 72,500 89,600 89,600 24% L I D INSURANCE 1,027 1,200 1,200 2,200 2,200 83% WORKERS COMPENSATION 15,785 16,700 16,700 16,900 16,900 1% PENSION 148,255 59,100 59,100 77,300 77,300 31% OPEB 2,835 2,700 2,700 2,600 2,600 -4% PERSONNEL COSTS 524,193 484,800 484,800 523,100 523,100 8% UNIFORMS/UNIFORM ALLOW 5,657 9,700 9,700 9,700 9,700 0% SECURITY/SAFETY MATERIALS - 100 100 100 100 0% SMALL TOOLS 1,355 4,400 4,400 4,400 4,400 0% COMPUTER HARDWARE - 500 500 500 500 0% METER READING SUPPLIES 3,569 5,500 5,500 6,800 6,800 24% MATERIALS & SUPPLIES 10,581 20,200 20,200 21,500 21,500 6% TELEPHONE/FAX 2,863 2,800 2,800 2,800 2,800 0% TRAINING/CONF/FOOD/TRAVEL 250 500 500 500 500 0% GASOLINE 9,502 11,000 11,000 11,000 11,000 0% AUTO REPAIRS/MAINTENANCE - 4,000 4,000 4,000 4,000 0% OTHER EQUIP REPAIRS/MAINT 4,786 5,000 5,000 5,000 5,000 0% RADIO REPAIRS/MAINTENANCE 910 1,500 1,500 1,500 1,500 0% ADMINISTRATIVE EXPENDITURES 18,310.72 24,800 24,800 24,800 24,800 0% OPERATING EXPENDITURES 553,085 529,800 529,800 569,400 569,400 7% OTHER EQUIP - PURCHASE - - - 50,800 50,800 100% CAPITAL OUTLAY - - - 50,800 50,800 100% TOTAL EXPENDITURES $ 553,085 $ 529,800 $ 529,800 $ 620,200 $ 620,200 17% PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS - - - - 331

Electric System operations 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 960,121 1,067,500 1,067,500 1,159,400 1,159,400 9% TOTAL EXPENDITURES 960,120.67 $ 1,067,500 $ 1,067,500 $ 1,159,400 $ 1,159,400 9% Highlights: No significant changes in departmental budget. 332

FY26 ANNUAL OPERATING BUDGET ‐ DOVER, DELAWARE SYSTEM OPERATIONS 410-42-86-99-000 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 563,886 $ 602,500 $ 602,500 $ 630,100 $ 630,100 5% OVERTIME 114,431 151,100 151,100 149,600 149,600 -1% FICA TAXES 50,225 57,700 57,700 59,700 59,700 3% HEALTH INSURANCE 88,191 112,600 112,600 117,400 117,400 4% L I D INSURANCE 1,864 2,100 2,100 4,400 4,400 110% WORKERS COMPENSATION 37,579 41,800 41,800 43,200 43,200 3% PENSION 97,162 93,700 93,700 148,800 148,800 59% OPEB 6,783 6,000 6,000 6,200 6,200 3% PERSONNEL COSTS 960,121 1,067,500 1,067,500 1,159,400 1,159,400 9% TOTAL EXPENDITURES 960,120.67 $ 1,067,500 $ 1,067,500 $ 1,159,400 $ 1,159,400 9% PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 333

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OTHER FUNDS THE FOLLOWING SUBSECTIONS ARE INCLUDED: MUNICIPAL STREET AID FUND ELECTRIC RED-LIGHT PROGRAM REALITY TRANSFER TAX COMMUNITY TRANSPORTATION IMPROVEMENT FUND SUBSTANCE ABUSE PREVENTION PROGRAM LIBRARY GRANT COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) POLICE GRANTS LODGING TAX AMERICAN RESCUE PLAN ACT (ARPA) FUND ECONOMIC & COMMUNITY DEVELOPMENT AMBULANCE SERVICE WORKERS COMPENSATION FUND

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SPECIAL REVENUE FUNDS Special Revenue Funds include the group of funds classified as grant funds and a Realty Transfer Tax Fund. The proceeds from specific revenue sources are restricted to specified expenditure purposes. The City adopts budgets for selected Special Revenue Funds. Combining and individual statements appear in this section. MUNICIPAL STREET AID The State of Delaware shares a portion of Delaware’s motor fuel tax revenue with local municipalities through grants. The amount of the grant the City receives depends on its population and miles of streets maintained. ELECTRONIC RED-LIGHT SAFETY PROGRAM (ERLSP) The State of Delaware Department of Transportation provides a grant to municipalities that implement the Electronic Red- Light Safety Program. Under this program, the City is granted a portion of the fines collected from drivers who are ticketed for running red lights installed with electronic photo identification equipment within the City limits. REALTY TRANSFER TAX Delaware Code states that realty transfer tax realized by the City shall be segregated from the general fund and the funds shall be expended solely for the capital and operating costs of public safety services, economic development programs, public works services, capital projects and improvements, infrastructure projects and improvements and debt reduction. STATE OF DELAWARE DEPARTMENT OF TRANSPORTATION GRANTS The State of Delaware Department of Transportation grants provide funds for specific street projects in the City. State law provides funds to the State’s elected officials for suburban street aid, which officials can then provide to their respective districts. The City receives these funds for designated street projects and records all transactions for this fund. SUBSTANCE ABUSE PREVENTION GRANT The State of Delaware General Assembly Grant-In-Aid Program provides funds to implement an after-school program for at-risk and/or disadvantaged youths in the City of Dover. The City runs this program out of the Parks & Recreation Department. 335

SPECIAL REVENUE FUNDS (continued) LIBRARY GRANTS The City of Dover Public Library receives various grants and library tax receipts from the State of Delaware, Kent County, and the Federal Government. Activities associated with these grants are recorded in this fund. CDBG HOUSING GRANTS & NEIGHBORHOOD STABILIZATION PROGRAM The City receives a U.S. Department of Housing and Urban Development Entitlement Grant for the Community Development Block Grant Program. This is to provide decent housing, a suitable living environment and expand economic opportunities primarily for people of low and moderate incomes. Combined with the CDBG Fund is the Neighborhood Stabilization Program (NSP) that provides assistance in the redevelopment of residential properties that have been abandoned and foreclosed upon to stabilize residential communities. POLICE GRANTS The City of Dover Police Department receives various grants from the State of Delaware for public and highway safety and the U.S. Department of Justice for local law enforcement. All grant transactions are recorded in this fund. LODGING TAX In 2019 the Delaware General Assembly authorized Kent County and the City of Dover to charge up to 3% of the cost of a room rental at a hotel, motel or other overnight lodging business as provided in 30 Del C. §6101. On September 30, 2019, the Dover City Council approved Ordinance #2019-16 adopting a phased-in lodging tax for the City of Dover. On July 1, 2020, a tax of 0.5% was implemented. On July 1, 2021, the rate will be 1.0% and a year later the lodging tax will be increased to 1.5% and remain at that level unless changed by the City Council. City Council authorized increasing the tax to 3% effective July 1, 2024. AMERICAN RESCUE PLAN ACT On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 into law. The package was intended to combat the COVID-19 pandemic, including the public health and economic impacts. The city used this funding to invest in an array of drinking water infrastructure projects, such as building or upgrading facilities and transmission facilities, recreation infrastructure, assistance to non-profits addressing community needs, and in support of economically impacted industries. ECONOMIC & COMMUNITY DEVELOPMENT This fund provides for designation of certain proceeds from the sale of lots in Dover’s Garrison Oak Business and Technology Park, and other funds such as from grants, rents, shared revenues from joint initiatives, or other sources to be used to promote economic and community development activities benefiting the city. 336

SPECIAL REVENUE FUNDS (continued) BASIC LIFE SAFETY AMBULANCE SERVICE FUND This fund provides for the collection of fees and management of the expense of a city- wide ambulance service by contract with a service provider. The fee ensures the availability of service to all residents within the Dover Fire District. The Fund anticipates the potential that such a service may be provided directly by the city in the future. FINANCIAL SCHEDULES PROPRIETARY FUND TYPES INTERNAL SERVICE FUNDS WORKERS’ COMPENSATION INSURANCE FUND The City has created this fund to account for the revenues and expenses related to a self- insured Workers’ Compensation Fund. The revenues are received from the City's various funds. These funds contribute to the Workers’ Compensation Fund an amount based on salaries at a pre-determined assessment rate. Claims paid, reinsurance cost and third- party administrator's fees are charged to this fund. Budgetary schedule is included for public review of budgetary compliance. 337

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 200 - MUNICIPAL STREET AID FUND CASH RECEIPTS 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS FY26 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET FY25 VS BEGINNING BALANCE - 100 100 100 - 0.0% STATE GRANT 790,827 750,000 750,000 750,000 - 0.0% INTEREST EARNED 5,967 - 9,900 - - 0.0% TOTALS 796,794 750,100 760,000 750,100 - 0.0% BUDGET SUMMARY 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS FY26 VS TRANSFER TO GENERAL FUND 796,794 750,000 759,900 750,000 - 0.0% TRANSFER TO GOVT CAPITAL FUND - - - - - 0.0% CURRENT YEAR BALANCE - 100 100 100 - 0.0% TOTALS 796,794 750,100 760,000 750,100 - 0.0% 338

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC RED LIGHT PROGRAM CASH RECEIPTS 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS FY26 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET FY25 VS BEGINNING BALANCE 100 100 100 100 - 0.0% POLICE FINES 54,507 50,000 50,000 50,000 - 0.0% TOTALS 54,607 50,100 50,100 50,100 - 0.0% BUDGET SUMMARY ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET FY25 VS CURRENT YEAR BALANCE 100 100 100 100 - 0.0% TOTALS 54,607 50,100 50,100 50,100 - 0.0% 339

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 202 - REALTY TRANSFER TAX CASH RECEIPTS 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS FY26 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET FY25 VS BEGINNING BALANCE - - - - - 0.0% REALTY TRANSFER TAXES 2,330,570 2,000,000 2,300,000 2,000,000 - 0.0% INTEREST EARNED 4,307 - 4,200 - - 0.0% TOTALS 2,334,876 2,000,000 2,304,200 2,000,000 - 0.0% BUDGET SUMMARY ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET FY25 VS TRANSFER TO GENERAL FUND 2,334,876 2,000,000 2,304,200 2,000,000 - 0.0% CURRENT YEAR BALANCE - - - - - 0.0% TOTALS 2,334,876 2,000,000 2,304,200 2,000,000 - 0.0% 340

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 203 - COMMUNITY TRANSPORTATION IMPROVEMENT FUND OPERATING REVENUES 2024/25 $ DIFFERENCE 2023/2024 2024/25 2025/2026 FY26 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE 70,115 114,500 681,500 528,000 413,500 361.1% GRANTS REVENUE - 40,000 186,700 - (40,000) -100.0% INTEREST INCOME 7,765 - - - - 0.0% TOTALS 77,880 154,500 868,200 528,000 373,500 241.7% OPERATING EXPENSES ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET CHANGE PROGRAM EXP. CITY APPROPRIATED - - - - - 0.0% OPERATING TRANSFERS - OUT - - - - - 0.0% CURRENT YEAR BALANCE (258,275) 114,500 - - (114,500) -100.0% TOTALS 77,880 154,500 868,200 528,000 373,500 241.7% 341

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 204 - SUBSTANCE ABUSE PREVENTION PROGRAM OPERATING REVENUES 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE 43,429 9,200 51,210 51,210 42,010 456.6% GRANTS REVENUE 40,000 40,000 40,000 45,000 5,000 12.5% RECREATION REVENUE 45,195 33,000 33,000 45,000 12,000 36.4% TOTALS 128,624 82,200 124,210 141,210 59,010 71.8% OPERATING EXPENSES ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET CHANGE PROGRAM EXPENSES/SUPPLIES 41,078 30,000 30,000 45,000 15,000 50.0% 28,810 CURRENT YEAR BALANCE 51,210 9,200 51,210 38,010 28,810 313.2% TOTALS 128,624 82,200 124,210 170,020 87,820 106.8% 342

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 205 - LIBRARY GRANT OPERATING REVENUES 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE 166,240 - 159,917 - - 0.0% STATE GRANT 381,603 381,603 396,939 397,400 15,797 4.1% FEDERAL GRANT 3,452 3,738 3,738 3,750 12 0.3% OTHER GRANTS - - - - - 0.0% TOTALS 551,295 385,341 560,594 401,150 15,809 4.1% OPERATING EXPENSES 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS $ FURNITURE/FIXTURES 50,213 15,003 90,256 30,800 15,797 105.3% OFFICE SUPPLIES 22,905 30,000 30,000 30,000 - 0.0% PRINTING AND DUPLICATING 2,582 10,000 10,000 10,000 - 0.0% PROGRAM EXPENSES/SUPPLIES 29,045 37,000 37,000 37,000 - 0.0% BOOKS 140,518 145,000 155,000 145,000 - 0.0% COMPUTER SOFTWARE 3,899 6,000 6,000 6,000 - 0.0% COMPUTER HARDWARE 32,347 30,000 50,000 30,000 - 0.0% FED GRANT PROG EXP - - - - - 0.0% AUDIO VISUAL SUPPLIES 76,264 85,000 95,000 85,000 - 0.0% POSTAGE 79 100 100 100 - 0.0% ADVERTISEMENT 8,911 10,000 10,000 10,000 - 0.0% TRAINING/CONF/FOOD/TRAV 7,812 5,000 15,000 5,000 - 0.0% CONSULTING FEES - - - - - 0.0% CONTRACTUAL SERVICES - - 50,000 - - 0.0% OFF EQP/REPAIRS & MAINT 661 2,000 2,000 2,000 - 0.0% OTHER EQUIP - PURCHASE - - - - - 0.0% OTHER EQUIP - LEASE 4,847 6,000 6,000 6,000 - 0.0% STATE GRANT PROG EXP - 500 500 500 - 0.0% SUBTOTAL EXPENSES STATE GRANTS 380,083 381,603 556,856 397,400 15,797 4.1% FEDERAL GRANTS PROGRAM EXPENSES/SUPPLIES 3,452 3,738 3,738 3,750 12 0.3% SUBTOTAL EXPENSES FEDERAL GRANTS 3,452 3,738 3,738 3,750 12 0.3% GRAND TOTAL EXPENSES 383,535 385,341 560,594 401,150 15,809 4.1% CURRENT YEAR BALANCE 167,760 - - - - 0.0% TOTALS 551,295 385,341 560,594 401,150 15,809 4.1% 343

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 206 - COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) OPERATING REVENUES 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE CDBG 1,141 - 339,365 - - 0.0% CDBG GRANTS RECEIVED 288,802 309,594 309,594 318,000 8,406 2.7% MISC. REVENUE 26,000 - - - - 0.0% TOTALS 315,943 309,594 648,959 318,000 8,406 2.7% 2024/25 $ DIFFERENCE Prior year Closing cost/down payment program 10,837 - 90,516 - - 0.0% Prior year Dover Interfaith Ministry 67,309 - 12,360 - - 0.0% Prior year Ncall Research Inc. - - - - - 0.0% Prior year Connection Supp Program - - - - - 0.0% Prior year MHDC emergency home repair 28,200 - 99,399 - - 0.0% Prior year House of Hope 7,220 - 23,077 Prior year DIMH & Central DE Housing Collaborative - - Prior year Habitat for Humanity - - - - - 0.0% Prior year Milford housing H/O rehab 46,838 - 71,115 - - 0.0% Prior year Central Delaware Housing Collab - - - - - 0.0% Prior year admin expense 40,690 82,899 Prior year Cares Act COVID-19 23,651 - - - - 0.0% Current year closing cost/down payment program 32,903 106,235 106,235 80,000 (26,235) -24.7% Current year Connection Comm Supp program - - - - - 0.0% Current year Dover Interfaith Ministry - 15,000 15,000 - (15,000) -100.0% Current year Ncall Research Inc. - - - - - 0.0% Current year MHDC emergency home repair - - - 25,000 25,000 0.0% Current year Habitat for Humanity - - - 25,000 25,000 0.0% Current year MHDC homeowner rehab. - 40,000 - 35,000 (5,000) -12.5% Current year House of Hope 10,998 31,440 31,440 - (31,440) -100.0% Current year Milford housing H/O rehab 523 55,000 55,000 - (55,000) -100.0% Current year DIMH & Central DE Housing Collaborative 13,104 - - - - 0.0% Current year Cares Act COVID-19 - - - - - 0.0% Current year Cares Act Hotel Voucher - - - Current year Central Delaware Housing Collab - - - 40,000 Current year People's Community Center - - - 62,700 Current year admin expense 10,529 61,919 61,919 50,300 (11,619) -18.8% CURRENT YEAR BALANCE CDBG 23,141 - - - - 0.0% TOTALS 341,943 309,594 648,959 318,000 8,406 2.7% 344

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 207 - POLICE GRANTS OPERATING REVENUES 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE 4,412 1,063,200 2,318,700 - (1,063,200) -100.0% GRANTS RECEIVED 807,481 619,400 619,400 585,900 (33,500) -5.4% INTEREST INCOME 25,408 - - - - 0.0% TOTALS 837,301 1,682,600 2,938,100 585,900 (1,096,700) -65.2% OPERATING EXPENSES ACTUAL APPROVED PROJECTED RECOMMENDED FY20 BUDGET CHANGE GRANT FUNDED SALARIES 66,259 - - - - 0.0% GRANT FUNDED FICA - - - - - 0.0% GRANT FUNDED W/COMP - - - - - 0.0% MATERIALS AND SUPPLIES FURNITURE & FIXTURES - - - - - 0.0% PROGRAM EXPENSE 308,589 785,000 1,421,100 - (785,000) -100.0% OFFICE & COMPUTER SUPP - - - - - 0.0% PHOTO EQUIPT & SUPPLIES - - - - - 0.0% POLICE EQUIPT & PROG SUPP - - - - - 0.0% ADMINISTRATIVE EXPENDITURES CELL PHONE CHARGES - - - - - 0.0% TRAINING 18,720 20,000 20,000 - (20,000) -100.0% AUDIT FEES - - - - - 0.0% CONTRACTUAL SERVICES 383,175 - 739,000 - - 0.0% VEHICLE MAINT & EQUIPT - - - - - 0.0% CAPITAL OUTLAY VEHICLE PURCHASE - - - - - 0.0% TOTAL EXPENDITURES 776,743 805,000 2,180,100 - (805,000) -100.0% OTHER FINANCING USES OPERATING TRANSFERS-OUT 763,810 379,400 758,000 765,000 385,600 101.6% TOTAL FINANCING USES 763,810 379,400 758,000 765,000 385,600 101.6% CURRENT YEAR BALANCE (703,252) 498,200 - (179,100) (677,300) -135.9% TOTALS 837,301 1,682,600 2,938,100 585,900 (1,096,700) -65.2% THE ABOVE BUDGET INCLUDES THE POLICE GRANTS FUND, USDOJ BYRNE GRANTS FUND AS WELL AS THE OTHER FEDERAL POLICE GRANTS FUND. 345

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 209 - POLICE GRANTS OPERATING REVENUES 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE 203,026 - 185,713 - - 0.0% GRANTS RECEIVED 370,178 390,000 780,000 339,700 (50,300) -12.9% INTEREST INCOME - - - - - 0.0% TOTALS 573,204 390,000 965,713 339,700 (50,300) -12.9% OPERATING EXPENSES ACTUAL APPROVED PROJECTED RECOMMENDED FY25 BUDGET CHANGE CADET PROGRAM SALARIES - - - - - 0.0% CADET PROGRAM FICA - - - - - 0.0% CADET PROGRAM W/COMP - - - - - 0.0% MATERIALS AND SUPPLIES FURNITURE & FIXTURES - - 0.0% OFFICE & COMPUTER SUPP - 0.0% PHOTO EQUIPT & SUPPLIES - 0.0% POLICE EQUIPT & PROG SUPP 305,473 342,500 170,000 110,600 (231,900) -67.7% ADMINISTRATIVE EXPENDITURES CONTRACTUAL SERVICES 6,959 - - - - 0.0% TOTAL EXPENDITURES 312,433 342,500 170,000 110,600 (231,900) -67.7% OTHER FINANCING USES OPERATING TRANSFERS-OUT 75,058 47,500 12,000 50,000 2,500 5.3% TOTAL FINANCING USES 75,058 47,500 12,000 50,000 2,500 5.3% CURRENT YEAR BALANCE 185,713 - 783,713 179,100 179,100 0.0% TOTALS 573,204 390,000 965,713 339,700 (50,300) -12.9% 346

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 208 - LODGING TAX CASH RECEIPTS 2024/25 $ DIFFERENCE % CHG 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS FY26 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET FY25 VS BEGINNING BALANCE - - - - - 0.0% LODGING TAXES 443,995 1,000,000 1,000,000 1,000,000 - 0.0% TOTALS 443,995 1,000,000 1,000,000 1,000,000 - 0.0% BUDGET SUMMARY ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET FY25 VS TRF TO GOV'T CAPITAL PRJCTS (101) 443,995 500,000 500,000 500,000 - 0.0% TRF TO GOV'T OPERATING FUND (100) - 500,000 500,000 500,000 - 0.0% CURRENT YEAR BALANCE - - - - - 0.0% TOTALS 443,995 1,000,000 1,000,000 1,000,000 - 0.0% 347

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 210 - AMERICAN RESCUE PLAN ACT FUND OPERATING REVENUES $ DIFFERENCE 2023/2024 2024/25 2025/2026 FY26 VS % ACTUAL PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE 2,417,074 2,864,200 - (2,417,074) -200.0% INTEREST INCOME 138,907 75,000 - (138,907) -200.0% TOTALS 2,555,981 2,939,200 - (2,555,981) 0.0% OPERATING EXPENSES APPROVED PROJECTED RECOMMENDED FY25 BUDGET CHANGE CONSTRUCTION 2,616,091 1,401,000 - (2,616,091) 0.0% OPERATING TRANSFERS - OUT - - - 0.0% CURRENT YEAR BALANCE (582,113) 348,500 - 582,113 0.0% TOTALS 2,555,981 2,939,200 - 1,809,600 0.0% 348

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 211 - ECONOMIC & COMMUNITY DEVELOPMENT OPERATING REVENUES 2023/2024 $ DIFFERENCE ORIGINAL 2024/2025 2025/2026 FY26 VS % APPROVED PROJECTED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE 734,000 734,000 713,900 (20,100) -102.7% MISC RECEIPTS - 24,000 - - TOTALS 734,000 758,000 713,900 (20,100) 0.0% OPERATING EXPENSES ORIGINAL 2024/2025 2025/2026 FY26 VS % PROGRAM EXPENSE - 44,100 - - 0.0% CURRENT YEAR BALANCE 734,000 713,900 713,900 (20,100) 0.0% TOTALS 734,000 713,900 713,900 (20,100) 0.0% 349

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 212 -AMBULANCE SERVICE OPERATING REVENUES 2023/2024 $ DIFFERENCE ORIGINAL 2024/25 2025/2026 FY26 VS % APPROVED RECOMMENDED RECOMMENDED FY25 BUDGET CHANGE PRIOR YEAR BALANCE - - - - 0.0% AMBULANCE REVENUE - 850,000 850,000 850,000 0.0% INTEREST INCOME - - - - 0.0% TOTALS - 850,000 850,000 850,000 0.0% OPERATING EXPENSES APPROVED RECOMMENDED RECOMMENDED FY25 BUDGET CHANGE TRANSFER TO RESERVE - 250,000 250,000 250,000 0.0% CURRENT YEAR BALANCE - 850,000 850,000 850,000 0.0% TOTALS - 850,000 850,000 850,000 0.0% 350

FY 2026 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 600 - WORKER'S COMPENSATION FUND OPERATING REVENUES 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET CHANGE BEGINNING BALANCE 4,469,902 4,138,000 5,424,683 6,449,683 2,311,683 55.9% INTEREST INCOME 158,837 120,000 200,000 200,000 80,000 66.7% PREMIUM FROM CITY 1,288,194 1,144,000 1,300,000 1,352,000 208,000 18.2% TOTALS 5,916,932 5,402,000 6,924,683 8,001,683 2,599,683 48.1% 2024/25 $ DIFFERENCE 2023/2024 ORIGINAL 2024/25 2025/2026 FY26 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY25 BUDGET CHANGE OFFICE SUPPLIES - 0.0% PRINTING DUPLICATING - 0.0% PROGRAM EXPENSE - CLAIMS 215,632 300,000 140,000 300,000 - 0.0% INSURANCE 225,412 200,000 280,000 300,000 100,000 50.0% STATE OF DEL - SELF INSURANCE TAX 16,773 30,000 32,000 30,000 - 0.0% CONTRACTUAL SERVICES 34,433 35,000 23,000 30,000 (5,000) -14.3% TOTAL EXPENSES 492,249 565,000 475,000 660,000 90,000 16.8% CURRENT YEAR BALANCE 5,424,683 4,837,000 6,449,683 7,341,683 2,504,683 51.8% TOTALS 5,916,932 5,402,000 6,924,683 8,001,683 2,599,683 48.1% 351

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