Special Legislative, Finance and Administration Packet

CITY OF DOVER, DELAWARE SPECIAL LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE MEETING Wednesday, April 22, 2026 at 6:00 PM City Hall Council Chambers, 15 Loockerman Plaza, Dover, Delaware AGENDA Public comments are welcomed on any item and will be permitted at the appropriate time. When possible, please notify the City Clerk (302-736-7008 or email at cityclerk@dover.de.us) should you wish to be recognized. VIRTUAL MEETING NOTICE This meeting will be held in City Hall Council Chambers with electronic access via WebEx. Public participation infor mation is as follows: Dial: 1-650-479-3208 Link: https://shorturl.at/cP7JE Event number: 2536 164 0636 Event password: DOVER (if needed) If you are new to WebEx, get the app now at https://www.webex.com/ to be ready when the meeting starts. CALL THE SPECIAL LEGISLATIVE, FINANCE, AND ADMINISTRATION MEETING TO ORDER ADOPTION OF AGENDA L Preliminary FY27 Budget Discussion ADJOURNMENT OF THE SPECIAL LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE MEETING THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. PURSUANT TO 29 DEL. C. §10004(e)(2), THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS, WHICH ARISE AT THE TIME OF THE MEETING

City of Dover City Manager’s Office PO Box 475 Dover DE 19903-0475 Phone: (302) 736-7005 E-Mail: sduca@dover.de.us To: Legislative, Finance and Administration Committee CC: Patricia M. Marney, Controller / Treasurer Jeff Dill, Budget Analyst From: Sharon J. Duca, P.E., ICMA-CM, Acting City Manager MA Date: April 17, 2026 Subject: Preliminary FY27 Budget Discussion Attachments: General Fund — Draft Fund Summary, Division Summary and Notes Sanitation Fund — Draft Fund Summary, Division Summary and Notes Water Fund — Draft Fund Summary, Division Summary and Notes Wastewater Fund — Draft Fund Summary, Division Summary and Notes Electric Fund — Draft Fund Summary, Division Summary and Notes Section 44 of the City of Dover Charter requires that “‘on or before the second Tuesday of May of each year, the city manager shall prepare and submit to the council a draft budget presenting a financial plan for conducting the affairs of the city for the ensuing fiscal year”. This ultimately results in the scheduling of budget hearings during the second half of May each year. In preparation, we wanted to start budget discussions earlier this year. This Preliminary FY27 Budget Discussion was scheduled as a Special Legislative, Finance and Administration Committee Meeting. The attached draft documents represent parts of the overall budget book which will be officially submitted in May. They represent the current snapshot of the proposed FY27 Budget as of April 17, 2026. The budget preparation process started in October of 2025. As data came together, it became evident that there was a high differential between revenues and expenses for the General Fund requested budget; approximately -$13 million. (The requested FY27 budget is on the fund summary sheet for each fund which immediately follows the section cover page.) The City of Dover Financial Policies, amended June 24, 2019, “present a standardized set of principles that the City follows in managing it financial and budgetary affairs”. In particular, the policies provide that “the City will adopt a balanced budget, for all funds maintained by the City, in which total anticipated revenues must equal or exceed the budgeted expenditures” and “the beginning budget balance will not be considered a revenue source”. (It should be noted that the budget balance has been used as a means to balance the budget previously. These funds, particularly in the General Fund, are no longer adequate to cover.) Taking these principles into consideration, the budget team, department heads and other City staff began evaluating the requested budget more closely. Various cuts were made to reduce the requested budget. (The

Preliminary FY27 Budget Discussion April 17, 2026 Page 2 of 2 current proposed budget can be found in the recommended column on the fund summary sheets.) By making these cuts, the differential for the General Fund was reduced to approximately -$7.2 million. The differential among all funds for the recommended budget is as follows: General Fund: -$7.2 million Sanitation Fund: $2 million Water Fund: $58 thousand Wastewater Fund: $467 thousand e Electric Fund: -$11.7 million To find further detail on cuts that were made, note sheets are provided following division summary sheets. It should be noted that continuing to defer operating and capital programs is not sustainable. (For example, the Street Program and Water Quality Improvements Program were deferred.) It is also necessary to find a sustainable means to cover rising personnel-related costs which are our largest expense, yet greatest asset. Due to the level of cuts already made, it is necessary to look at increasing existing revenues, finding new revenue streams, evaluating level of service expectations and possible personnel adjustments such as hiring freezes. It is hoped that the April 22, 2026 Preliminary FY27 Budget Discussion will bring forth valuable dialogue regarding the path forward. This is our budget — every department, every elected official and every constituent has a stake in this budget at the end (even if hard choices have to be made) we have to be able to provide levels of services that our community expects and needs and then we can look at additional wants. Thank you in advance for allowing this extra time to dive in deeper and get an earlier glance at where we stand.

FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE BEGINNING BALANCE FINES AND POLICE REVENUE LIBRARY REVENUES. KENT COUNTY BOOK REIMBURSEMENT BUSINESS LICENSES PERMITS AND OTHER FEES MISCELLANEOUS CHARGES POLICE EXTRA DUTY PROPERTY TAXES RECREATION REVENUE FRANCHISE FEE RENT REVENUE - GARRISON FARM COURT OF CHANCERY FEES INVESTMENT INCOME RECEIPTS SUBTOTAL INTERFUND SERVICE RECEIPTS INTERFUND SERVICE RECEIPTS GEN GOV INTERFUND SERVICE RECEIPTS PUB WORKS INTERFUND SERVICE RECEIPTS CENT SRVCS INTERFUND SERVICE RECEIPTS FIN ADMIN INTERFUND SERVICE RECEIPTS SUBTOTAL GRANTS: POLICE EXTRA DUTY POLICE GRANTS FUND POLICE PENSION GRANT GREEN ENERGY GRANT MISC GRANT REVENUE DEMA GRANT GRANTS SUBTOTAL TRANSFERS FRO! TRANSFER TAX LODGING TAX AMBULANCE SERVICE MUNICIPAL STREET AID CIVIL TRAFFIC PENALTIES WATERIWASTEWATER ELECTRIC TRANSFERS FROM SUBTOTAL TOTAL REVENUES TOTAL BEGINNING BALANCE & REVENUE CASH RECEIPT SUMMARY GENERAL FUND 2025/26 $ DIFFERENCE % CHG 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS ACTUAL APPROVED PROJECTED REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS 11,863,263 11,180,500 10,139,600 4,408,200 4,408,200 (6,772,300) -60.6% 743,940 767,900 767,900 808,900 808,900 41,000 5.3% 139,879 151,200 151,200 157,700 157,700 6,500 4.3% 164,551 180,000 180,000 165,000 165,000 (15,000) 8.3% 1,554,864 1,540,000 1,540,000 1,540,000 1,540,000 - 0.0% 2,248,641 1,722,000 1,722,000 1,740,000 1,740,000 18,000 1.0% 358,244 - - 75,000 75,000 75,000 0.0% 853,687 514,000 514,000 550,000 550,000 36,000 7.0% 17,063,115 17,200,000 17,200,000 17,100,000 17,100,000 (100,000) 0.6% 138,053 145,000 145,000 142,000 142,000 (3,000) 2.1% 486,862 500,000 500,000 450,000 450,000 (50,000) 10.0% 119,505 100,000 100,000 100,000 100,000 - 0.0% 4,643,980 4,500,000 4,500,000 4,500,000 4,500,000 - 0.0% 183,044 200,000 200,000 100,000 100,000 (100,000) -50.0% 28,698,367 27,520,100 27,520,100 27,428,600 27,428,600 (91,500) 0.3% 1,712,790 1,788,200 1,788,200 2,142,700 2,127,300 354,500 19.0% 608,697 983,100 983,100 846,700 833,400 (136,400) 15.2% 1,186,962 1,793,700 1,793,700 1,610,800 1,360,000 (182,900) -24.2% 2,928,917 3,373,700 3,373,700 3,502,200 3,488,200 128,500 3.4% 6,437,366 7,938,700 7,938,700 8,102,400 7,808,900 163,700 1.6% 82,949 708,000 708,000 190,000 190,000 (518,000) -73.2% 324,248 165,000 165,000 - - (165,000) 100.0% 861,195 850,000 850,000 860,000 860,000 10,000 1.2% - 98,500 98,500 98,500 98,500 - 0.0% 8,811 - - 10,000 10,000 10,000 0.0% 34,114 - - - - - 0.0% 4,311,313 1,821,500 1,821,500 1,158,500 1,158,500 (663,000) -36.4% 3,225,014 2,400,000 2,400,000 2,000,000 2,000,000 (400,000) 16.7% 384,667 500,000 500,000 300,000 300,000 (200,000) 40.0% 613,699 600,000 600,000 661,500 661,500 61,500 10.3% 769,271 750,000 750,000 750,000 750,000 - 0.0% 39,081 50,000 457,800 75,000 75,000 25,000 50.0% 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 - 0.0% 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 - 0.0% 17,031,732 16,300,000 16,707,800 15,786,500 15,786,500 (513,500) -3.2% 53,478,778 53,580,300 53,988,100 52,476,000 52,182,500 (1,104,300) 2.6% 65,342,041 64,760,800 64,127,700 56,884,200 56,590,700 (7,876,600) 12.6%

ONYORHRONS 1 12 13 14 15 16 7 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 32 33 34 35 36 37 38 39 40 a 42 43 44 45 46 47 48 49 50 51 52 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND EXPENSE SUMMARY 2025/26 $DIFFERENCE % CHG 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS ACTUAL APPROVED PROJECTED REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS DEPARTMENT EXPENSES: CITY CLERK 474,358 492,900 492,900 556,800 555,800 62,900 12.8% COUNCIL 242,977 276,600 276,600 290,300 290,300 13,700 5.0% PLANNING 625,479 1,079,800 1,089,800 955,800 943,400 (136,400) 12.6% CITY MANAGER 1,614,770 1,485,300 1,605,300 1,661,700 1,655,700 170,400 11.5% HUMAN RESOURCES 379,084 529,900 529,900 573,600 534,600 4,700 0.9% MAYOR 261,675 316,700 316,700 322,900 322,900 6,200 2.0% FIRE 1,032,171 1,133,800 1,133,800 1,204,800 1,159,600 25,800 2.3% LIFE SAFETY 1,154,460 1,664,100 1,664,100 1,769,200 1,769,200 105,100 6.3% CODE ENFORCEMENT 643,817 1,143,700 962,000 1,091,700 861,700 (282,000) -24.7% INSPECTIONS 596,883 769,100 768,800 833,700 833,700 64,600 8.4% POLICE 23,188,948 24,762,300 24,762,300 28,791,900 26,829,976 2,067,676 8.4% POLICE EXTRA DUTY 1,055,350 910,700 910,700 910,700 910,700 - 0.0% PUBLIC WORKS - ADMINISTRATION 673,609 743,500 743,500 770,400 768,700 25,200 3.4% STREETS 774,396 899,800 981,600 949,700 941,300 41,500 4.6% GROUNDS MAINTENANCE 1,615,592 2,047,300 2,047,300 2,212,700 2,172,200 124,900 6.1% STORMWATER 842,761 1,104,900 1,085,100 1,101,100 1,082,600 (22,300) -2.0% FACILITIES MANAGEMENT 710,353 807,900 807,900 792,100 774,600 (33,300) 4.1% GENERAL FUND ENGINEERING 273,747 303,500 303,500 282,400 267,000 (36,500) 12.0% LIBRARY 2,074,949 2,378,800 2,378,800 2,497,000 2,482,500 103,700 44% RECREATION 1,509,016 1,653,300 1,630,800 1,565,600 1,538)100 (115,200) 7.0% PROCUREMENT & INVENTORY 906,898 1,012,700 1,012,700 1,078,800 1,075,200 62,500 6.2% FLEET MAINTENANCE, 955,184 1,139,800 1,139,800 1,160,800 1,145,800 6,000 0.5% INFORMATION TECHNOLOGY 919,656 1,045,700 1,045,700 1,184,500 1,184,500 138,800 13.3% FINANCE 857,869 1,039,800 1,029,800 1,086,400 1,083,900 44,100 4.2% CUSTOMER SERVICE 1,336,863 1,515,900 1,515,900 1,595,000 1,581,600 65,700 4.3% DEPARTMENT SUBTOTALS 44,720,863 50,257,800 50,235,300 55,239,600 52,765,576 2,507,776 5.0% OTHER EXPENDITURES: DEBT SERVICE 626,850 625,200 625,200 630,000 630,000 4,800 0.8% CONTRIBUTION TO DDP 150,000 150,000 150,000. 175,000 150,000 - 0.0% INSURANCE 1,101,819 1,200,000 1,200,000 1,200,000 1,200,000 - 0.0% OTHER EMPLOYMENT EXPENSES - 200,000 200,000 - - (200,000) 100.0% RETIREES PENSION 2,103,900 - - - - - 0.0% BANK & CREDIT CARD FEES 47,338 57,800 57,800 55,000 55,000 (2,800) 48% STREET LIGHTS 829,050 830,000 830,000 750,000 750,000 (80,000) 9.6% CLRG A/C-ROBBINS HOSE 24,108 - - - - - 0.0% SALE OF STOCK - KNOX BOX 14,092 - - - - - 0.0% OTHER EXPENSE SUBTOTAL 4,897,158 3,063,000 3,063,000 2,810,000 2,785,000 (278,000) 9.1% TRANSFERS TRANSFER TO CAPITAL FUND - PROJECTS 3,173,600 5,511,200 5,511,200 6,460,200 2,910,100 (2,601,100) 47.2% APPROP. TO THE POLICE PENSION FUND 350,800 - - - - - 0.0% APPROP. POLICE PENSION - STATE GRANT. 861,195. 850,000 850,000 860,000 860,000 10,000 1.2% APPROP. TO THE GENERAL PENSION FUND 1,140,000 - - - - - 0.0% TRANSFER TO ELECTRIC FUND (ERP) 25,000 25,000 25,000 25,000 25,000 - 0.0% TRANSFER TO OTHER/CABLE FRANCHISE RESV 8,811 10,000 10,000 10,000 10,000 - 0.0% TRANSFER TO INVENTORY WRITE-OFFS, 25,000 25,000 25,000 25,000 25,000 - 0.0% TRANSFERS SUBTOTAL 5,584,406 6,421,200 6,421,200 7,380,200 3,830,100 (2,591,100) 40.4% TOTAL EXPENDITURES 55,202,427 59,742,000 59,719,500 65,429,800 59,380,676 (361,324) 0.6% BUDGET BALANCE 10,139,614 5,018,800 4,408,200 (8,545,600) (2,789,976) (7,808,776) 155.6% TOTAL BUDGET BALANCE & EXPENDITURES 65,342,041 64,760,800 64,127,700 56,884,200 56,590,700 (8,170,100) 12.6% EXCEEDS/(REMAINS)TO MEET REQUIREMENT 5,861,300 732,400 89,200 (12,743,700) (6,964,600) 2025/26 $ DIFFERENCE 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS RESERVE BALANCES. ACTUAL APPROVED PROJECTED REQUESTED | RECOMMENDED | FY26BUDGET POLICY CONTINGENCY - 810,800 830,100 860,100 860,100 49,300 $700K Item 1.

ZowmvmTmaen = ieee SSBBBGREGAARG RYUNYNNNNNNN SaSRSSSSSLS DN ON 29 30 31 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GOVERNMENTAL CAPITAL PROJECTS FUND SUMMARY BEGINNING BALANCE - PROJECTS REVENUES STATE GRANTS - Other LINE OF CREDIT (HEAVY DUTY VEHICLES) MISCELLANEOUS RECEIPTS INTEREST EARNINGS TRANSFER FROM GENERAL FUND TRANSFER FROM ECONOMIC DEVELOPMENT TRANSFER FROM LODGING TAX SUBTOTAL CAPITAL PROJECT FUNDING SOURCES TOTAL FUNDING SOURCES TOTAL BEGINNING BALANCE & FUNDING SOURCES EXPENDITURES CITY CLERK COUNCIL PLANNING FIRE GROUNDS LIBRARY RECREATION CODE ENFORCEMENT INSPECTIONS POLICE STREETS STORMWATER SANITATION CITY MANAGER INFORMATION TECHNOLOGY PUBLIC WORKS - ADMINISTRATION FACILITIES MANAGEMENT GENERAL FUND ENG PROCUREMENT & INVENTORY FLEET MAINTENANCE DEPARTMENT SUBTOTAL BUDGET BALANCE TOTAL BUDGET BALANCE & EXPENDITURES RESERVE BALANCES CAPITAL ASSET RESERVE PARKLAND/RECREATION 2025/26 $ DIFFERENCE % CHG 2024/2025 ORIGINAL —-2025/26 2026/2027 2026/2027 Fy27 VS Fy27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET __FY26 VS 3,792,946 3,566,100 3,949,222] 1,579,722 4,579,722 (1,986,378) -55.7% 793,990 3,924,500 —-7,447,000| 10,160,500 10,160,500 6,236,000 158.9% - - 324,500 - - - 0.0% 720 - 20,000 - - - 0.0% 4,907 - - - - - 0.0% 3,173,600 5,720,400 5,720,400] —_ 6,460,200 2,910,100 (2,810,300) -49.1% - - -| 1,126,000 1,426,000 1,426,000 0.0% 384,667 500,000 500,000 - - (500,000) -100.0% 4,578,083 10,144,900 14,011,900] 17,746,700 14,496,600 4,351,700 42.9% 4,578,083 10,144,900 14,011,900] 17,746,700 14,496,600 4,351,700 42.9% 8,371,029 13,711,000 17,961,122 | 19,326,422 16,076,322 2,365,322 17.3% - - - 200,000 200,000 200,000 0.0% - - - ~ - - 0.0% - - - 35,000 - - 0.0% 624,683 569,500 569,500 909,400 909,400 339,900 59.7% 70,806 85,000 81,900 80,000 65,000 (20,000) 23.5% 57,365 - - 94,100 - - 0.0% 407,690 330,000 1,890,200 - - (330,000) -100.0% 42,369 135,000 135,000 - - (135,000) -100.0% 30,368 - - 35,000 35,000 35,000 0.0% 1,863,212 1,176,400 —- 1,562,600 | 1,997,300 1,366,200 189,800 16.1% 2,017,310 2,870,000 3,667,600] —_ 2,773,500 1,426,000 (1,444,000) —_—-50.3% 950,137 3,124,000 6,093,700 | 11,353,500 10,495,000 7,371,000 235.9% 437,608 : - - - - 0.0% 40,000 - - - - - 0.0% 99,606 110,700 579,600 - - (110,700) -100.0% 27,660 - - - - - 0.0% - 474,000 480,100 8,000 - (474,000) -100.0% 41,322 - - - - - 0.0% 209,702 517,000 1,280,100 260,900 - (817,000) -100.0% 520,171 44,100 41,100 - - (44,100) -100.0% 7,440,007 9,435,700 16,381,400 | 17,746,700 14,496,600 5,060,900 53.6% 931,022 4,275,300 1,879,722 |»1,579,722 1,579,722 (2,695,578) -63.1% 8,371,029 13,711,000° 17,961,122 | 19,326,422 16,076,322 2,365,322 17.3% $ DIFFERENCE 2024/2025 ORIGINAL —-2025/26 2026/2027 2026/2027 FY27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY -| 1,504,700] 1,676,000 | _‘1,751,000 1,751,000 246,300 Min $500K - 100,000 100,000 100,000 100,000 - NIA Item 1.

FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION EDUCATIONAL ASSISTANCE PENSION OPEB PERSONNEL COSTS OFFICE SUPPLIES PRINTING AND DUPLICATING MEDICAL SUP & PHYSICALS SECURITY/SAFETY MATERIALS COMPUTER SOFTWARE COMPUTER HARDWARE PERSONNEL RELATED SUP MATERIALS & SUPPLIES TELEPHONE/FAX ADVERTISEMENT SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONSULTING FEES CONTRACTUAL SERVICES IN-HOUSE TRAINING UNEMPLOYMENT COMP EXPENSE ADMINISTRATIVE EXPENDITURES TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS HUMAN RESOURCES 100-10-31-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 252,713 $314,400 $314,400 $342,200 §$ 342,200 9% 18,705 24,000 24,000 26,200 26,200 9% 28,446 68,800 68,800 56,000 56,000 -19% 1,719 3,500 3,500 4,900 4,900 40% 819 1,000 1,000 1,100 1,100 10% - 2,500 2,500 - - -100% 16,050 19,700 19,700 22,300 22,300 13% 2,300 3,100 3,100 3,300 3,300 6% 320,752 437,000 437,000 456,000 456,000 4% 1,078 2,000 2,000 2,000 2,000 0% 3,192 3,200 3,200 3,200 3,200 0% 7,511 12,000 12,000 12,000 12,000 0% - 1,000. 1,000 1,000 1,000 0% - - - 1,000 1,000 100% 725 3,000 5,400 4,200 4,200 40% 8,199 27,000 27,000 10,000 10,000 -63% 20,704 48,200 50,600 33,400 33,400 -31% 2,076 2,200 2,200 2,200 2,200 0% 1,441 6,000 1,600 12,000 14,000 133% 264 500 500 1,000 1,000 100% 960 10,000 7,600 33,000 2,000 -80% 20,247 15,000 15,000 15,000. 15,000 0% 10,901 1,000 1,000 1,000 1,000 0% 1,738 - : 10,000 = 0% - 10,000 14,400 10,000 10,000 0% 37,628 44,700 42,300 84,200 45,200 1% $ 379,084 $529,900 $529,900 $573,600 $ 534,600 1% 4.0 4.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS -

Human Resources Current reductions: e $2k for Job Fair removed from Training/Conf/Food/Travel (53028) and moved to Advertising (53025) e Reduced Training/Conf/Food/Travel (53028) $15k for SHRM Certifications. e Removed Holiday Party, $9k, from Training/Conf/Food/Travel (53028). e Removed $5k for employee appreciation from Training/Conf/Food/Travel (53028). e Ethics Training upgrade for $10k removed from Training/Conf/Food/Travel(53028) — will continue to use free version. Reductions made by Budget team. Total Reduction: $39,000

FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION TEMPORARY HELP FICA TAXES WORKERS COMPENSATION PERSONNEL COSTS OFFICE SUPPLIES PRINTING AND DUPLICATING COMPUTER HARDWARE MATERIALS & SUPPLIES TELEPHONE/FAX SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES COMMUNITY RELATIONS EXP DISCRETIONARY FUNDS HRC-OFFICE SUPPLIES ADMINISTRATIVE EXPENDITURES TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS PP/COUNCIL PP/TEMP COMMITTEES CITY COUNCIL 100-10-12-99-000 2024-2025 ACTUAL $ 175,703 13,441 568 189,713 276 437 713 2,421 11,274 7,787 5,400 3,350 22,077 242 52,551 $ 242,977 9.0 10.0 2025-2026 APPROVED $ 192,900 14,800 600 208,300 100 300 1,800 2,200 2,300 12,000. 10,000 8,900 4,900 25,000 3,000 66,100 $ 276,600. 9.0 10.0 2025-2026 REVISED $ 192,900 14,800 600 208,300 100 300 1,800 2,200 2,300 12,000 10,000 8,900 4,900 25,000 3,000 66,100 $ 276,600 9.0 10.0 2026-2027 REQUESTED $ 205,600 15,700 700 222,000 100 300 1,800 2,200 2,300 12,000 10,000 8,900 4,900 25,000 3,000 66,100 $ 290,300 9.0 10.0 2026-2027 RECOMMENDED CHANGE $ 205,600 15,700 700 222,000 100 300 1,800 2,200 2,300 12,000 10,000 8,900 4,900 25,000 3,000 66,100 $ 290,300 9.0 10.0 % 7% 6% 17% T% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 5%

FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS FURNITURE/FIXTURES OFFICE SUPPLIES PRINTING AND DUPLICATING PROGRAM EXPENSES/SUPPLIES COMPUTER SOFTWARE COMPUTER HARDWARE MATERIALS & SUPPLIES TELEPHONE/FAX SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES LEGAL EXPENSES COMMUNITY RELATIONS EXP GASOLINE ECONOMIC DEVELOPMENT ADMINISTRATIVE EXPENDITURES TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS CITY MANAGER 100-10-21-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 605,853 $ 490,800 $ 490,800 $ 532,000 $ 532,000 8% 15,099 - - - - 0% 45,489 37,500 37,500 40,700 40,700 9% 109,812 76,100 76,100 77,000 77,000 1% 3,832 5,000 5,000 7,200 7,200 44% 2,002 1,600 1,600 1,700 1,700 6% 328,726 408,700 408,700 410,600 410,600 0% 6,073 4,900 4,900 5,300 5,300 8% 1,116,886 1,024,600 1,024,600 1,074,500 1,074,500 5% 1,878 - - - - 0% 695 800 800 800 800 0% 5,258 5,900 5,900 5,900 5,900 0% 11,904 20,000 20,000 15,000 - -100% - - - 10,600 10,600 100% 1,479 - - - - 0% 21,213 26,700 26,700 32,300 17,300 -35% 3,625 3,500 3,900 3,800 3,800 9% 5,722 5,600 5,600 6,200 6,200 11% 2,955 6,000 5,600. 6,000. 6,000 0% - - - - - 0% 445,482 400,000 520,000 520,000. 520,000 30% - 200 200 200 200 0% 388 200 200 200 200 0% 18,500 18,500 18,500 18,500 27,500 49% 476,671 434,000 554,000 554,900 563,900 30% $1,614,770 $1,525,300 $1,605,300 $1,661,700 $ 1,655,700 9% 5.0 4.0 5.0 4.0 5.0

City Manager’s Office Current reductions: e Removed $5k for Neighborhood Watch from Program Exp/Supplies (52026). e Removed $10k for Barrister Place Security Fencing from Program Exp/Supplies (52026). e Reduced Dover Days donation $8k, to a total of $10k in Economic Development(53091) e Added $10k for African American Festival (reduced $5k) to Economic Development (53091) -- transferred from Parks & Rec. e Added $7.5k for 4" of July Celebration to Economic Development (53091) -- transferred from Parks & Rec. Reductions made by Budget team. Total Reduction: ($6,000) -- reductions will be seen in Parks & Rec. Department

FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME TEMPORARY HELP FICA TAXES HEALTH INSURANCE LID INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS FURNITURE & FIXTURES OFFICE SUPPLIES PRINTING AND DUPLICATING COMPUTER SOFTWARE COMPUTER HARDWARE MATERIALS & SUPPLIES TELEPHONE/FAX ADVERTISEMENT SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES ELECTION RELATED EXPENSES OFF EQUIP/REPAIRS & MAINT ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES OTHER EQUIP - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS CITY CLERK 100-10-11-99-000 2024-2025 2025-2026 += 2025-2026 += 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $284,221 $295,900 $295,900 $319,800 $ 319,800 8% 619 - - - - 0% - - - 1,200 1,200 100% 20,261 22,600 22,600 24,500 24,500 8% 99,399 104,000 104,000 119,100 119,100 15% 2,008 3,300 3,300 4,700 4,700 42% 1,592 1,000 1,000 1,000 1,000 0% 15,151 10,800 10,800 24,500 24,500 127% 2,721 2,900 2,900 3,200 3,200 10% 425,971 440,500 440,500 498,000 498,000 13% 360 200 200 200 200 0% 1,613 2,000 2,000 2,000 2,000 0% 326 500 500 500 500 0% - 300 300 1,800 1,800 500% 4,144 4,200 4,200 1,000 - -100% 6,443 7,200 7,200 5,500 4,500 -38% 1,812 1,900 1,900 1,900 1,900 0% 1,019 1,100 1,100 1,200 1,200 9% 690 1,100 1,100 1,100 1,100 0% 6,089 6,500 6,500. 6,500 6,500 0% 23,491 32,300 32,300 32,300 32,300 0% 8,612 2,000 2,000 10,000 10,000 400% 231 300 300 300 300 0% 41,944 45,200 45,200 53,300 53,300 18% 474,358 492,900 492,900 556,800 555,800 17% - - - 200,000 200,000 100% - - - 200,000 200,000 100% $ 474,358 $492,900 $492,900 $756,800 $ 755,800 53% 4.0 4.0 4.0 4.0 4.0 - - - 1.0 1.0

City Clerk’s Office Current reductions: e $1k reduced from Computer Hardware (52038) for laptop. Reductions made by Budgetteam. Total Reductions: $1,000 10

LL FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Item PLANNING 100-10-16-21-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 290,649 $ 573,100 $ 573,100 $ 571,300 $ 571,300 0% OVERTIME 9,720 13,000 13,000 13,200 13,200 2% TEMPORARY HELP 9,475 9,000 9,000 9,000 9,000 0% FICA TAXES 22,372 44,700 44,700 45,200 45,200 1% HEALTH INSURANCE 68,436 127,200 127,200 119,400 119,400 -6% LD INSURANCE 1,420 4,800 4,800 7,200 7,200 50% WORKERS COMPENSATION 998 1,800 1,800 1,900 1,900 6% EDUCATIONAL ASSISTANCE - - 10,000 - - 0% PENSION 129,964 233,200 233,200 125,300 125,300 -46% OPEB 2,855 5,200 5,200 5,600 5,600 8% COSTS ALLOCATED TO CDBG (60,573) (35,000) (35,000) (45,000) (45,000) 29% PERSONNEL COSTS 475,317 977,000 987,000 853,100 853,100 -13% OFFICE SUPPLIES 3,976 5,200 5,200 5,200 5,200 0% PRINTING AND DUPLICATING 6,014 5,700 5,700 5,700 5,700 0% PROGRAM EXPENSES - 11,000 11,000 11,000 11,000 0% UNIFORMS/UNIFORM ALLOW 119 500 500 500 500 0% BOOKS < 900 900 900 900 0% COMPUTER SOFTWARE - 200 600 1,300 1,300 550% COMPUTER HARDWARE 815 3,500 3,500 1,500 1,500 -57% MATERIALS & SUPPLIES 11,494 27,000 27,400 26,100 26,100 -3% TELEPHONE/FAX 3,661 3,400 3,400 3,400 3,400 0% ADVERTISEMENT 1,637 3,800 3,800 3,800 3,800 0% SUBSCRIPTIONS AND DUES 1,000 2,200 2,200 2,800 2,800 27% TRAINING/CONF/FOOD/TRAVEL 728 6,400 6,000 6,600 4,200 -34% CONTRACTUAL SERVICES 131,643 60,000 60,000 60,000 50,000 -17% ADMINISTRATIVE EXPENDITURES 138,668 75,800 75,400 76,600 64,200 -15% OPERATING EXPENDITURES 625,479 1,079,800 1,089,800 955,800 943,400 -13% AUTOMOBILES - - - 35,000 - 0% OTHER EQUIPMENT - - - - - 0% CAPITAL OUTLAY - - - 35,000 - 0% TOTAL EXPENDITURES > 625,479 § 1,079,800 $ 1,089,800 $ 990,800 § 943,400 -13% 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

Planning Current reductions: e Removed $2k for local/regional training from Training/Conf/Food/Travel (53028). e Removed $400 for team building exercise from Training/Conf/Food/Travel (53028). e Reduced Contractual Services (53031) by $10k for Document Scanning. e Removed $35k vehicle from CIP— Automobiles (54022). Reductions submitted by department. Total Reductions: $47,400 12

eb FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS OFFICE SUPPLIES PRINTING AND DUPLICATING COMPUTER SOFTWARE COMPUTER HARDWARE MATERIALS & SUPPLIES TELEPHONE/FAX ADVERTISEMENT SUBSCRIPTIONS AND DUES COMMUNITY RELATIONS EXP COMMUNITY ENHANCEMENT ECONOMIC DEVELOPMENT ADMINISTRATIVE EXPENDITURES TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS MAYOR 100-10-32-99-000 2024-2025 2025-2026 2025-2026 2026-2027 ACTUAL APPROVED REVISED REQUESTED $ 95,093 $110,800 $110,800 $ 116,900 6,645 8,500 8,500 9,000 38,497 48,600 48,600 49,600 593 1,300 1,300 1,800 308 400 400 400 2,169 3,800 3,800 4,200 849 500 500 600 144,154 173,900 173,900 182,500 547 600 600 600 483 500 500 500 - - - 1,200 1,049 - - 2,400 2,079 1,100 1,100 4,700 725 700 700. 700 1,105 1,500 1,500 1,500 1,976 1,500 1,500 1,500 6,977 8,000 8,000 2,000 5,282 5,000 5,000. 5,000. 99,377 125,000 125,000 125,000 115,442 141,700 141,700 135,700 $ 261,675 $316,700 $316,700 $ 322,900 2.0 2.0 2.0 2.0 2026-2027 RECOMMENDED $ 116,900 9,000 49,600 1,800 400 4,200 600 182,500 600 500 1,200 2,400 4,700 700 1,500 1,500 2,000 5,000 125,000 135,700 $ 322,900 2.0 % CHANGE 6% 6% 2% 38% 0% 11% 20% 5% 0% 0% 100% 100% 327% 0% 0% 0% -15% 0% 0% 4% 2%

vl FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME TEMPORARY HELP FICA TAXES HEALTH INSURANCE LID INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOWANCE MATERIALS & SUPPLIES CONTRACTUAL SERVICES ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES OTHER EQUIP - PURCHASE RADIO - PURCHASE CONSTRUCTION - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS FIRE DEPARTMENT 100-11-14-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 ACTUAL APPROVED REVISED REQUESTED RECOMMENDED $ 358,540 $ 407,600 $ 407,600 $ 419,000 $ 419,000 76,355 55,200 55,200 56,500 56,500 22,235 31,000 31,000 27,900 27,900 34,831 37,700 37,700 38,500 38,500 59,611 60,600 60,600 81,000 81,000 1,688 3,200 3,200 4,800 4,800 2,827 3,000 3,000 3,000 3,000 30,496 35,000 35,000 40,000 40,000 3,863 4,100 4,100 4,100 4,100 590,445 637,400 637,400 674,800 674,800 - 12,700 12,700 - - 7,706 2,100 2,100 - 3,200 7,706 14,800 14,800 - 3,200 434,000 481,600 481,600 530,000 481,600 434,020 481,600 481,600 530,000 481,600 1,032,171 1,133,800 1,133,800 1,204,800 1,159,600 624,683 569,500 569,500 909,400 909,400 624,683 569,500 569,500 909,400 909,400 $ 1,656,854 $ 1,703,300 $ 1,703,300 _$ 2,114,200 $ 2,069,000 6.0 6.0 6.0 6.0 6.0 9.0 9.0 9.0 9.0 9.0 % CHANGE 3% 2% -10% 2% 34% 50% 0% 14% 0% 6% -100% 52% -78% 0% 0% 2% 60% 0% 0% 60% 21%

Fire Department Current reductions: e Reduced Contractual Services (53031) by $48,400 (back to FY26 levels). e Added $3.2k to Uniforms/Uniform Allowance (52029) line for dispatcher shoes and uniforms. Reductions made by Budget team. Total Reductions: $45,200 15

OL FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE em 1. LIFE SAFETY 100-1 1-16-13-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 327,607 $ 482,800 $ 482,800 $ 540,300 $ 540,300 12% OVERTIME 16,183 29,900 29,900 20,700 20,700 -31% FICA TAXES 25,465 39,200 39,200 42,900 42,900 9% HEALTH INSURANCE 57,259 82,600 82,600 84,500 84,500 2% L1D INSURANCE 1,650 4,000 4,000 6,300 6,300 58% WORKERS COMPENSATION 2,337 3,000 3,000 3,300 3,300 10% EDUCATIONAL ASSISTANCE - 13,000 13,000 24,000 24,000 85% PENSION 96,838 344,900 344,900 351,600 351,600 2% OPEB 3,288 4,800 4,800 5,300 5,300 10% PERSONNEL COSTS 530,627 1,004,200 1,004,200 1,078,900 1,078,900 7% OFFICE SUPPLIES - 800 800 800 800 0% PRINTING AND DUPLICATING - 800 800 1,100 1,100 38% PROGRAM EXPENSES/SUPPLIES 1,296 1,300 1,100 1,500 1,500 15% UNIFORMS/UNIFORM ALLOW 3,356 3,400 3,400 2,300 2,300 -32% BOOKS 463 500 500 800 800 60% SECURITY/SAFETY MATERIALS - 2,600 2,600 1,000 1,000 -62% COMPUTER SOFTWARE - - 200 300 300 100% COMPUTER HARDWARE : - - - - 0% MATERIALS & SUPPLIES 5,115 9,400 9,400 7,800 7,800 -17% TELEPHONE/FAX 3,370 3,000 3,000 3,500 3,500 17% SUBSCRIPTIONS AND DUES 3,176 3,500 3,500 3,500 3,500 0% TRAINING/CONF/FOOD/TRAVEL 8,139 8,100 8,100 8,100 8,100 0% CONTRACTUAL SERVICES 600,000 630,000 630,000 661,500 661,500 5% GASOLINE 3,552 5,300 5,300 5,300 5,300 0% MAINT EQUIP REPAIRS/MAINT - - : - - 0% RADIO REPAIRS/MAINTENANCE 480 600 600 600 600 0% ADMINISTRATIVE EXPENDITURES 618,717 650,500 650,500 682,500 682,500 5% TOTAL EXPENDITURES $ 1,154,460 $ 1,664,100 $ 1,664,100 $ 1,769,200 $ 1,769,200 6% PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 5.0 5.0 5.0 5.0

ZL FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION EDUCATIONAL ASSISTANCE PENSION OPEB PERSONNEL COSTS FURNITURE/FIXTURES PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOW BOOKS SECURITY/SAFETY MATERIALS COMPUTER SOFTWARE COMPUTER HARDWARE MATERIALS & SUPPLIES TELEPHONE/FAX SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL DEMOLITION EXPENSES GASOLINE RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES AUTOMOBILES- PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS CODE ENFORCEMENT 100-11-16-20-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 ACTUAL APPROVED REVISED REQUESTED RECOMMENDED $ 302,670 $ 386,600 $ 386,600 $ 402,200 $ 402,200 1,228 14,300 14,300 9,400 9,400 21,646 30,700 30,700 31,500 31,500 101,826 117,400 117,400 101,900 101,900 1,597 3,300 3,300 4,900 4,900 3,489 2,700 2,700 2,800 2,800 - 10,800 10,800 12,000 12,000 24,069 30,400 30,400 28,500 28,500 3,013 3,900 3,900 4,000 4,000 459,537 600,100 600,100 597,200 597,200 380 - - - - 25,812 38,000 38,000 43,000 43,000 5,211 4,500 4,500 2,600 2,600 581 900 900 400 400 - 3,000 3,000 3,000 3,000 - - - 800 800 3,137 - 300 - - 35,121 46,400 46,700 49,800 49,800 4,693 4,200 6,600 4,600 4,600 70 400 400 400 400 2,761 3,200 3,500 3,200 3,200 136,462 480,000 297,000 430,000 200,000 2,885 6,500 6,500 6,500 6,500 2,287 2,900 1,200 - - 149,159 497,200 315,200 444,700 214,700 643,817 1,143,700 962,000 1,091,700 861,700 - 135,000 135,000 - - - 135,000 135,000 - - $ 643,817 $ 1,278,700 $ 1,097,000 $ 1,091,700 $ 861,700 6.0 6.0 6.0 6.0 6.0 % CHANGE 4% -34% 3% -13% 48% 4% 11% 6% 3% 0% 0% 13% -42% -56% 0% 100% 0% T% 10% 0% 0% -58% 0% -100% -57% -25% -100% -100% -33%

Code Enforcement Current reductions: e Reduced Demolition Expense (53062) by $200k. Reductions submitted by department. Total Reductions: $200,000 18

6 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L|D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOW BOOKS SECURITY/SAFETY MATERIALS COMPUTER SOFTWARE COMPUTER HARDWARE MATERIALS & SUPPLIES TELEPHONE/FAX SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES OFF EPUIP/REPAIRS & MAINT GASOLINE ADMINISTRATIVE EXPENDITURES OPERATING EXPENSES AUTOMOBILES- PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS INSPECTIONS 100-11-16-22-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $304,605 $361,600 $361,600 $380,700 $ 380,700 5% 10,223 13,000 13,000 14,800 14,800 14% 22,984 28,600 28,600 30,200 30,200 6% 74,777 95,400 95,400 130,900 130,900 37% 1,300 3,000 3,000 4,500 4,500 50% 1,591 1,900 1,900 2,000 2,000 5% 122,852. 120,000 120,000 119,600 119,600 0% 2,747 3,600 3,600 3,800 3,800 6% 541,078 627,100 627,100 686,500 686,500 9% 523 800 800 800 800 0% 1,353 2,200 2,200 1,900 1,900 -14% 944 1,500 1,500 1,500 1,500 0% - 500 500 600 600 20% - - - 600 600 100% 725 3,700 3,700 1,900 1,900 -49% 3,545 8,700 8,700 7,300 7,300 -16% 5,132 5,100 5,100 6,600 6,600 29% 825 1,400 1,400 1,500 1,500 7% 673 7,400 7,100 7,400 7,400 0% 38,714 110,000 110,000 115,000 95,000 -14% 4,841 4,900 4,900 4,900 4,900 0% 2,075 4,500 4,500 4,500 4,500 0% 52,260 133,300 133,000 139,900 139,900 5% 596,883 769,100 768,800 833,700 833,700 40% - - - 35,000 35,000 100% - - - 35,000 35,000 100% $596,883 $769,100 $768,800 $868,700 $ 868,700 13% 6.0 6.0 6.0 6.0 6.0

Inspections Current reductions: e Reduced Contractual Services (53031) by $20k. Reductions submitted by department. Total Reductions: $20,000 20

Le FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - ADMINISTRATION 100-11-17-00-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACCT DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE 52021 FURNITURE/FIXTURES $ 4,024 $ 3,200 $ 3,200 $ 3,500 $ 3,500 9% 52022 OFFICE SUPPLIES 8,986 10,000 10,000 10,000 10,000 0% 52023 PRINTING AND DUPLICATING 13,974 14,000 14,000 14,000 10,000 -29% 52024 PHOTOGRAPHIC 9,429 500 500 500 500 0% 52025 CUSTODIAL 2,455 2,000 2,000 2,000 2,000 0% 52026 PROGRAM EXPENSES/SUPPLIES 126,520 161,400 161,400 158,400 158,400 -2% 52028 MEDICAL SUP & PHYSICALS 36,855 37,000 37,000 40,000 40,000 8% 52029 UNIFORMS/UNIFORM ALLOW 180,427 211,600 207,400 217,600 180,000 -15% 52032 SECURITY/SAFETY MATERIALS 1,128 1,200 1,200 1,200 1,200 0% 52036 ANIMAL CARE EXPENSES 11,155 9,000 9,000 12,000 12,000 33% 52037 COMPUTER SOFTWARE 8,185 12,000 12,000 12,000 12,000 0% 52038 COMPUTER HARDWARE 19,291 21,700 21,700 51,700 51,700 138% 52046 CITY BLDG MAINT SUPPLIES 67,203 67,000 71,200 67,000 67,000 0% 52058 WATER/SEWER 5,714 5,500 5,500 5,500 5,500 0% MATERIALS & SUPPLIES 495,346 556,100 556,100 595,400 553,800 0% 53021 TELEPHONE/FAX 69,451 86,200 86,200 86,200 86,200 0% 53022 POSTAGE 50 200 200 400 400 100% 53023 ELECTRICITY 86,443 94,000 94,000 104,000 104,000 11% 53024 HEATING OIL/GAS 11,939 13,000 13,000 13,000 13,000 0% 53025 ADVERTISEMENT 32,251 12,000 12,000 12,000 12,000 0% 53026 INSURANCE 18,465 35,400 35,400 35,400 35,400 0% 53027 SUBSCRIPTIONS AND DUES 9,838 11,000 11,000 17,600 17,600 60% 53028 TRAINING/CONF/FOOD/TRAVEL 153,064 145,800 145,800 164,700 142,700 -2% 53029 CONSULTING FEES/AUDIT FEES 22,590 42,600 42,600 42,600 42,600 0% 53031 CONTRACTUAL SERVICES 189,744 197,500 197,500 207,700 207,700 5% 53061 OFF EPUIP/REPAIRS & MAINT 56,838 66,600 66,600 66,600 66,600 0% 53062 GASOLINE 235,032 300,000 300,000 300,000 250,000 -17% 53063 AUTO REPAIRS/MAINTENANCE 61,891 60,000 60,000 60,000 60,000 0% 53067 RADIO REPAIRS/MAINTENANCE 46,627 35,200 35,200 35,200 35,200 0% ADMINISTRATIVE EXPENDITURES 994,224 1,099,500 1,099,500 1,145,400 1,073,400 -2% OPERATING EXPENDITURES 24,244,298 25,673,000 25,673,000 29,092,900 27,740,676 8% 54021 OFFICE EPUIPMENT PURCHASE - - - - - 0% 54022 AUTOMOBILES - PURCHASE 1,383,886 741,400 1,052,600 1,276,600 695,500 -6% 54025 OTHER EPUIP - PURCHASE - - - - - 0% 54028 COMPUTER HARDWARE PURCH - - - - - 0% 54031 CONSTRUCTION - PURCHASE 479,326 435,000 510,000 720,700 670,700 54% 55001 TRANSFER TO GENERAL FUND : : : : - 0% CAPITAL OUTLAY 1,863,212 1,176,400 1,562,600 1,997,300 1,366,200 16% TOTAL EXPENDITURES $26,107,510 $26,849,400 $27,235,600 $31,090,200 $ 29,106,876 7% PERSONNEL BUDGETED FULL-TIME POSITIONS 145.0 145.0 145.0 147.0 147.0 BUDGETED PART-TIME POSITIONS 7.0 7.0 7.0 8.0 8.0 BUDGETED PART-TIME POSITIONS - GRANT FUNDED - - - 1.0 1.0

cS DESCRIPTION SALARIES OVERTIME TEMPORARY HELP FICA TAXES HEALTH INSURANCE LID INSURANCE WORKERS COMPENSATION EDUCATIONAL ASSISTANCE. PENSION OPEB PERSONNEL COSTS PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE LID INSURANCE WORKERS COMPENSATION EDUCATIONAL ASSISTANCE PENSION OPEB PERSONNEL COSTS PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS DESCRIPTION SALARIES FICA TAXES WORKERS COMPENSATION OPEB PERSONNEL COSTS TOTAL PERSONNEL COSTS TOTAL PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - CIVILIAN 100-11-17-24-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING = CHANGE $ 2,338,815 $ 2,577,100 $ 2,577,100 $ 2,639,600 $ 2,639,600 $ 78,500 2% 234,176 187,900 187,900 217,900 217,900 = 16% - 182,200 182,200 274,900 274,900 = 51% 190,503 225,200 225,200 236,000 236,000 6,000 5% 481,076 567,400 567,400 511,300 511,300 20,600 -10% 9,262 30,400 30,400 29,900 29,900 1,000 -2% 16,726 14,100 14,100 9,900 9,900 100 -30% - - - 9,000 9,000 = 100% 609,391 975,900 975,900 1,137,100 1,137,100 7,100 17% 20,614 25,400 25,400 25,600 25,600 800 1% 3,900,562 4,785,600 4,785,600 5,091,200 5,091,200 114,100 6% 36 36 36 38 38 1 8 8 8 8 8 - POLICE - LAW ENFORCEMENT 100-11-17-30-000 12% 3% 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING 11,010,400 11,250,700 11,250,700 13,228,100 12,295,800 309,100 9% 1,062,973 962,700 962,700 1,220,200 1,220,200 = 27% 889,487 934,400 934,400 1,090,400 1,019,100 23,600 9% 2,304,782 2,386,300 2,386,300 2,360,900 2,360,900 82,500 1% 36,893 122,400 122,400 140,100 130,976 4,800 T% 747,337 739,700 739,700 865,600 808,000 19,100 9% 45,683 131,300 131,300 112,200 112,200 = -15% 1,613,041 1,682,900 1,682,900 2,204,200 2,045,200 53,400 22% 88,221 110,700 110,700 128,500 119,200 3,100 8% 17,798,817 18,321,100 18,321,100 21,350,200 20,111,576 495,600 10% 109 109 109 109 109 4 POLICE - EXTRA DUTY 100-11-17-31-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING 925,639 800,000 800,000 800,000 800,000 a 0% 71,516 61,200 61,200 61,200 61,200 - 0% 58,194 49,500 49,500 49,500 49,500 - 0% - - 0% 1,055,350 910,700 910,700 910,700 910,700 : 0% $ 22,754,728 $ 24,017,400 $ 24,017,400 $ 27,352,100 $ 26,113,476 609,700 9% 145.0 145.0 145.0 147.0 147.0 - 8.0 7.0 8.0 8.0 8.0 -

Police Department Current reductions: e Reduced Printing & Duplicating (52023) by $4k. e Reduced Uniforms/Uniform Expense (52029) by $20k for satisfactory ballistic vest replacements; reduced a further $17.6 to FY25 levels. e Training/Conf/Food/Travel (53028) reduced by $22k for EVOC training location. e Reduced Gasoline (53062) by $50k based on prior actuals and trending data. e Removed Strategic Request to promote (4) Communication Operators to Supervisors - $20k. e Removed Strategic Request for (4) Additional Officers, estimated $450k in Personnel costs. e Removed Strategic Request for 16° Communication Operator at estimated $79k. e Removed Strategic Request for additional LAN Operator at $estimated $85.8k. e Reduced Vehicles by $581.1k for CIP Automobiles (54022) — this represents (7) Tahoes and (1) motorcycle. e Removing (1) $50k drone from CIP — Construction (54031); to be purchased with PD 911 Revenue. 23

Reductions submitted by department and Budget team. Total Reductions: $1,379,500 24

Ge FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS CUSTODIAL PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER HARDWARE SAND AND SALT CITY BLDG MAINT SUPPLIES WATER/SEWER MATERIALS & SUPPLIES TELEPHONE/FAX ELECTRICITY HEATING OIL/GAS SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES ENVIRONMENTAL EXPENSES GASOLINE MAINT EQUIP REPAIRS/MAINT ADMINISTRATIVE EXPENDITURES OPERATING EXPENSES TRUCKS - PURCHASE MAINT EQUIP - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS GROUNDS 100-12-18-51-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 688,557 $ 827,100 $ 827,100 $ 888,000 $ 888,000 T% 31,544 28,400 28,400 30,400 30,400 T% 51,901 65,400 65,400 70,200 70,200 T% 230,302 266,700 266,700 250,000 250,000 -6% 3,087 7,000 7,000 10,700 10,700 53% 39,796 47,400 47,400 50,700 50,700 T% 261,770 426,300 426,300 497,500 497,500 17% 6,910 8,300 8,300 8,800 8,800 6% 1,313,867 1,676,600 1,676,600 1,806,300 1,806,300 8% 356 400 400 400 400 0% 61,193 61,000 61,000 63,500 60,000 -2% 7,665 9,200 9,200 6,900 6,900 -25% 2,624 2,700 2,700 2,900 2,900 T% 3,954 5,000 5,000 5,000 5,000 0% - 3,000 3,000 3,300 3,300 10% 1,197 400 400 400 400 0% 636 500 500 1,000 1,000 100% 4,274 3,700 3,700 4,500 4,500 22% 81,899 85,900 85,900 87,900 84,400 -2% 1,063 1,100 1,100 1,100 1,100 0% 6,796 5,500 5,500 6,200 6,200 13% 3,470 3,500 3,500 3,500 3,500 0% 100 100 100 100 100 0% 1,034 1,700 1,700 1,700 1,700 0% 166,731 220,000 220,000 253,000 223,000 1% - 900 900 900 900 0% 22,694 37,000 37,000 37,000 30,000 -19% 17,937 15,000 15,000 15,000 15,000 0% 219,825 284,800 284,800 318,500 281,500 -1% 1,615,592 2,047,300 2,047,300 2,212,700 2,172,200 6% 70,806 85,000 81,900 - - -100% - - - 80,000 65,000 100% 70,806 85,000 81,900 80,000 65,000 -24% $ 1,686,398 $ 2,132,300 $ 2,129,200 $ 2,292,700 $ 2,237,200 5% 14.0 14.0 14.0 14.0 14.0

Grounds Current reductions: e Reduced Christmas Tree lighting down $3k, to $2,500 in Program Expense/Supplies (52026). e Removed $30k request for Dover Little League mowing from Contractual services (53031). e Reduced Gasoline ($7k) based on trending data. e Pushing out $15k mower trailerfrom Maintenance Equipment (54024) to FY28. Reductions made by Budget team. Total Reductions: $55,000 26

Zé FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE em 1. PUBLIC WORKS - ADMINISTRATION 100-12-18-10-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 357,597 $ 314,800 $ 314,800 $ 341,000 $ 341,000 8% OVERTIME - 400 400 600 600 50% FICA TAXES 24,444 24,100 24,100 26,100 26,100 8% HEALTH INSURANCE 112,804 101,200 101,200 102,600 102,600 1% L1D INSURANCE 1,903 3,100 3,100 4,600 4,600 48% WORKERS COMPENSATION 1,412 1,000 1,000 1,100 1,100 10% EDUCATIONAL ASSISTANCE - 4,800 4,800 4,800 4,800 0% PENSION 148,022 244,200 244,200 248,400 248,400 2% OPEB 3,432 3,100 3,100 3,400 3,400 10% PERSONNEL COSTS 649,315 696,700 696,700 732,600 732,600 5% FURNITURE/FIXTURES 6,150 10,000 10,000 1,000 1,000 -90% OFFICE SUPPLIES 2,051 2,800 2,800 2,800 2,800 0% PRINTING AND DUPLICATING 5,646 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 1,958 - - 500 500 100% COMPUTER HARDWARE 2,796 2,700 2,700 - - -100% MATERIALS & SUPPLIES 18,601 24,000 24,000 12,800 12,800 -47% TELEPHONE/FAX 3,625 3,800. 3,800 3,800 3,800 0% SUBSCRIPTIONS AND DUES 614 600 600 1,000. 1,000 67% TRAINING/CONF/FOOD/TRAVEL 631 1,600 1,600 2,700 1,000 -38% CONTRACTUAL SERVICES - 15,600 15,600 16,300 16,300 4% GASOLINE 424 600 600 600 600 0% RADIO REPAIRS/MAINTENANCE 391 600 600 600 600 0% ADMINISTRATIVE EXPENDITURES 5,693 22,800 22,800 25,000 23,300 2% OPERATING EXPENDITURES 673,609 743,500 743,500 770,400 768,700 3% TOTAL EXPENDITURES $ 673,609 $ 743,500 $ 743,500 $ 770,400 $ 768,700 3% PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0

Public Works Admin. Current reductions: e Reduced Training/Conf/Food/Travel (53028) by $1.7k, removing GPN conference. Reductions made by Budget team. Total Reductions: $1,700 28

6c FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER HARDWARE STREET REPAIRING MATERIAL STREET SIGNS/MARKING SAND AND SALT CITY BLDG MAINT SUPPLIES STORM CONTINGENCY MATERIALS & SUPPLIES TELEPHONE/FAX TRAINING/CONF/FOOD/TRAVEL CONSULTING FEES CONTRACTUAL SERVICES GASOLINE MAINT EPUIP REPAIRS/MAINT RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES OTHER EPUIPMENT PURCHASE CONSTRUCTION - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS STREETS 100-12-18-35-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 360,038 $ 389,000 $ 389,000 $ 423,500 $ 423,500 9% 11,335 13,200 13,200 11,400 11,400 -14% 27,859 30,800 30,800 33,300 33,300 8% 79,510 92,800 92,800 94,800 94,800 2% 2,006 3,400 3,400 5,200 5,200 53% 20,583 22,300 22,300 23,800 23,800 7% 73,949 118,600 118,600 121,600 121,600 3% 3,591 3,900 3,900 4,100 4100 5% 578,871 674,000 674,000 717,700 717,700 6% 7,527 8,000 8,000 11,000 8,000 0% 33501 4,800 4,800 4,800 4,800 0% 2,213 3,400 3,400 3,400 3,400 0% 3,063 4,000 4,000 4,000 4,000 0% 1,820 - - ,000 - 0% 41,511 31,000 40,200 31,000 31,000 0% 28,241 28,000 28,000 28,000 25,600 -9% - 1,900 - ,900 1,900 0% 64 200 200 200 200 0% - 100,000 172,000 100,000 100,000 0% 153,523 181,300 260,600 185,300 178,900 -1% 881 900 900 900 900 0% 1,975 300 300 500 500 67% - 1,000 < 1,000 1,000 0% 14,961 12,000 15,500 14,000 12,000 0% 16,235 20,000 20,000 20,000 20,000 0% 5,212 6,700 6,700 6,700 6,700 0% 2,738 3,600 3,600 3,600 3,600 0% 42,003 44,500 47,000 46,700 44,700 0% 774,396 899,800 981,600 949,700 941,300 5% 146,916 240,000 240,000 127,500 - -100% 1,678,440 2,520,000 _—-2,993, 100 2,646,000 1,426,000 -43% 2,017,310 2,870,000 3,667,600 2,773,500 1,426,000 -50% $ 2,791,706 $ 3,769,800 $ 4,649,200 $ 3,723,200 $ 2,367,300 -37% 7.0 7.0 7.0 7.0 7.0

Streets Current reductions: e Reduced $3k for manhole protection rings from Program Expense/Supplies (52026). e Removed $1k for laptop from Computer Hardware (52038). e Reduced Street Signs/Marking by $2.4k for feedback- sign refurbishment. e Contractual Services reduced $2k, setting sidewalk grinding back to FY26 levels. e Removed CIP projects for community sign refurbishment, $20k and $1.2M Street Program project from Construction (54031). e Pushing out $27.5k for grapple vehicle in Other Equipment (54025). to FY28. e Pushing out $79.3k for skid steer in Other Equipment (54025). to FY28. e Pushing out $11.5k for traler in Other Equipment (54025) to FY28. e Pushing out $9.2k for trailer in Other Equipment (54025) to FY28. 20

Reductions submitted by department. Total Reductions: $1,335,900 31

ce ACCT 51011 51012 51014 51015 51016 51017 51019 51020 52026 52029 52032 52033 52037 52042 52062 53021 53025 53028 53029 53031 53043 53044 53062 53065 53067 54023 54031 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOW. SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER SOFTWARE STREET CLEANING SUPPLIES STORM SEWER SUPPLIES MATERIALS & SUPPLIES TELEPHONE/FAX ADVERTISEMENT TRAINING/CONF/FOOD/TRAVEL CONSULTING FEES CONTRACTUAL SERVICES ENVIRONMENTAL EXPENSES AGENCY BILLING-TEMP HELP GASOLINE MAINT EPUIP REPAIRS/MAINT RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES TRUCKS - PURCHASE CONSTRUCTION - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS STORMWATER 100-12-18-60-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 369,638 $ 424,200 $ 424,200 $ 428,500 $ 428,500 1% 6,893 10,200 10,200 9,800 9,800 4% 27,861 33,200 33,200 33,500 33,500 1% 111,220 120,300 120,300 136,600 136,600 14% 1,841 4,100 4,100 5,700 5,700 39% 15,253 18,100 18,100 17,700 17,700 -2% 26,796 31,900 31,900 31,600 31,600 -1% 3,662 4,200 4,200 4,200 4,200 0% 563,164 646,200 646,200 667,600 667,600 3% 27,173 38,500 38,500 38,500 26,000 -32% 3,679 5,000 5,000 5,000 5,000 0% 702 1,000 1,000 1,000 1,000 0% 2,255 3,500 3,500 3,500 3,500 0% - - - 300 300 100% 6,934 6,000 6,000 6,000 6,000 0% 31,704 25,000 25,000 25,000 25,000 0% 72,448 79,000 79,000 79,300 66,800 -15% 883 900 900 900 900 0% 1,100 2,100 2,100 2,100 2,100 0% 2,376 2,100 1,100 2,000 2,000 -5% 51 39,400 29,800 10,000 10,000 -75% 136,951 254,700 254,700 258,700 252,700 -1% 2,000 2,000 2,000 2,000 2,000 0% 18,736 30,000 20,800 30,000 30,000 0% 27,420 35,000 35,000 35,000 35,000 0% 15,286 10,000 10,000 10,000 10,000 0% 2,347 3,500 3,500 3,500 3,500 0% 207,149 379,700 359,900 354,200 348,200 8% 842,761 1,104,900 1,085,100 1,101,100 1,082,600 -2% 287,326 - - 926,000 237,500 100% 662,810 3,124,000 6,093,700 10,427,500 10,257,500 228% 950,137 3,124,000 6,093,700 11,353,500 10,495,000 236% $ 1,792,897 $ 4,228,900 $ 7,178,800 $ 12,454,600 $ 11,577,600 174% 8.0 8.0 8.0 8.0 8.0

Stormwater Current reductions: e Reduced public outreach by $8k, weather sampling/spills inventory by $1k, and $3.5k from pond maintenance for a total reduction of $12.5k in Program Expense/Supplies (52026). e Reduced KCI collections in Contractual Services (53031) by $6k. e Removed CIP projects - $20k for Greens of Dover/Lamplighter Lane SW improvements and pushed out, until FY28, $140k for West Street Flooding design from Construction (54031). e Pushed out $384.2k street sweeper in Trucks (54023) to FY28. e Pushed out $304.3k leaf vac truck in Trucks (54023) to FY28. e Removing $10k parkway grate replacement from CIP — Construction (54031), with Council’s approval will be purchased with FY26 project savings. Reductions submitted by department and Budget team. Total Reductions: $160,000 33

ve ACCT 51011 51012 51014 51015 51016 51017 51019 51020 52029 52032 52033 52046 52058 52061 53021 53023 53024 53027 53028 53031 53062 54023 54025 54031 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE FACILITIES MANAGEMENT 100-12-25-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 324,488 $ 344,400 $ 298,000 $ 388,600 $ 388,600 13% OVERTIME 3,515 7,500 7,500 5,900 5,900 -21% FICA TAXES 23,901 26,900 26,900 30,200 30,200 12% HEALTH INSURANCE 79,368 87,600 87,600 79,400 79,400 -9% L1D INSURANCE 1,066 2,800 2,800 4,500 4,500 61% WORKERS COMPENSATION 14,292 15,500 15,500 17,100 17,100 10% PENSION 79,040 94,600 94,600 29,800 29,800 -68% OPEB 3,188 3,400 3,400 3,800 3,800 12% PERSONNEL COSTS 528,857 582,700 536,300 559,300 559,300 4% UNIFORMS/UNIFORM ALLOW 3,263 4,800 4,800 3,600 3,600 -25% SECURITY/SAFETY MATERIALS - 500 500 700 700 40% SMALL TOOLS 7,081 8,000 8,000 6,500 3,000 -63% CITY BLDG MAINT SUPPLIES 15,446 18,000 18,000 18,000 15,000 -17% WATER/SEWER 1,484 1,500 1,500 1,500 1,500 0% ELEC MATERIALS/SUPPLIES 2,167 2,200 2,200 2,200 2,200 0% MATERIALS & SUPPLIES 32,267 35,000 35,000 32,500 26,000 -26% TELEPHONE/FAX 1,104 1,000 1,000 1,200 1,200 20% ELECTRICITY 39,018 60,000 60,000 60,000 50,000 -17% HEATING OIL/GAS 2,343 3,000 3,000 3,000 3,000 0% SUBSCRIPTIONS & DUES 50 800 800 300 300 -63% TRAINING/CONF/FOOD/TRAVEL 20 200 200 200 200 0% CONTRACTUAL SERVICES 103,973 120,200 166,600 130,600 130,600 9% GASOLINE 2,723 5,000 5,000 5,000 4,000 -20% ADMINISTRATIVE EXPENDITURES 149,229 190,200 236,600 200,300 189,300 0% OPERATING EXPENDITURES 710,353 807,900 807,900 792,100 774,600 4% TRUCKS-PURCHASE - 64,000 64,000 - - -100% OTHER EPUIP - PURCHASE - 50,000 50,000 8,000 - -100% CONSTRUCTION - PURCHASE - 360,000 366,100 - - -100% CAPITAL OUTLAY : 474,000 480,100 8,000 - — -100% TOTAL EXPENDITURES PERSONNEL $ 710,353 $ 1,281,900 $ 1,288,000 $ 800,100 $ 774,600 -40% BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 PP/TEMP Year over Year Increase/Decrease -19% 80% 0% -38%

Facilities Maintenance Current reductions: Pushed out a speed drill for $3k and a belt sander for $500 from the Small Tools (52033) line. Pushed out proactive repairs for $3k from City Building Maintenance Supplies (52046). Reduced Electricity (53023) by $10k based on cost savings from upgrades. Reduced Gasoline (53062) by $1k based on cost savings from staffing shortages. Removing $8k floor scrubber from CIP - Other Equipment (54025), with Council’s approval will be purchased with FY26 project savings. Reductions submitted by department. Total Reductions: $25,500 35

9€ FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND ENGINEERING DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE LID INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER SOFTWARE COMPUTER HARDWARE MATERIALS & SUPPLIES TELEPHONE/FAX TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES GASOLINE RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS 100-12-26-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 138,419 $ 149,700 $ 149,700 $ 147,700 $ 147,700 -1% 1,985 2,500 2,500 2,700 2,700 8% 10,061 11,700 11,700 11,500 11,500 -2% 47,753 48,500 48,500 33,200 33,200 -32% 608 1,200 1,200 1,500 1,500 25% 951 1,000 1,000 1,000 1,000 0% 8,510 9,000 9,000 11,300 11,300 26% 1,379 1,500 1,500 1,500 1,500 0% 209,666 225,100 225,100 210,400 210,400 -7% 836 1,100 1,100 800 800 -27% 55 100 100 100 100 0% 2,419 1,800 1,800 200 200 -89% 10,715 11,000 11,000 11,900 11,900 8% 2,459 1,400 1,400 - - -100% 16,484 15,400 15,400 13,000 13,000 -16% 1,671 1,900 1,900 1,900 1,900 0% - 400 400 400 - -100% 44,620 59,000 59,000 55,000 40,000 -32% 1,306 1,500. 1,500 1,500 1,500 0% - 200 200 200 200 0% 47,597 63,000 63,000 59,000 43,600 -31% $ 273,747 $ 344,822 $ 303,500 $ 282,400 $ 267,000 -23% 2.0 2.0 2.0 2.0 2.0

General Fund Engineering Current reductions: e Removed $400 from Training/Conf/Food/Travel (53028). e Reduced Contractual Services (53031) by $15k. Reductions submitted by department. Total Reductions: $15,400 37

8e FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE RECREATION 100-13-15-12-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 659,715 $ 628,500 $ 628,500 $ 578,000 $ 578,000 -8% OVERTIME 18,119 10,000 10,000 10,500 10,500 5% TEMPORARY HELP 118,133 180,900 180,900 186,300 186,300 3% FICA TAXES 58,303 62,700 62,700 59,200 59,200 -6% HEALTH INSURANCE 140,458 163,500 163,500 173,100 173,100 6% LID INSURANCE 3,177 6,300 6,300 8,000 8,000 27% WORKERS COMPENSATION 15,479 11,000 11,000 11,500 11,500 5% EDUCATIONAL ASSISTANCE - 5,000 5,000 10,000 10,000 100% PENSION 164,956 227,100 227,100 135,600 135,600 -40% OPEB 5,594 5,700 5,700 5,200 5,200 -9% PERSONNEL COSTS 1,183,934 1,300,700 1,300,700 1,177,400 1,177,400 9% FURNITURE/FIXTURES 989 1,000 1,000 4,500 4,500 350% OFFICE SUPPLIES 2,172 2,500 2,500 2,800 2,800 12% PRINTING AND DUPLICATING 2,692 3,500 3,500 4,000 4,000 14% PROGRAM EXPENSES/SUPPLIES 57,957 60,000 60,000 65,000 60,000 0% UNIFORMS/UNIFORM ALLOW 1,952 2,500 2,500 1,800 1,800 -28% SECURITY/SAFETY MATERIALS 573 600 600 600 600 0% SMALL TOOLS 1,470 1,500 1,500 1,500 1,500 0% COMPUTER SOFTWARE 6,800 7,400 7,400 7,600 7,600 3% COMPUTER HARDWARE 3,200 4,000 4,000 2,800 2,800 -30% CITY BLDG MAINT SUPPLIES 8,888 10,400 10,400 16,900 16,900 63% WATER/SEWER 1,863 2,800 2,800 5,000 5,000 79% MATERIALS & SUPPLIES 88,557 96,200 96,200 112,500 107,500 12% TELEPHONE/FAX 5,588 5,500 5,500 5,800 5,800 5% ELECTRICITY 58,762 70,000 70,000 73,000 73,000 4% HEATING OIL/GAS 7,572 12,000 12,000 15,000 15,000 25% SUBSCRIPTIONS AND DUES 3,011 3,000 3,000 3,000 3,000 0% TRAINING/CONF/FOOD/TRAVEL 1,759 4,400 4,400 4,400 4,400 0% CONTRACTUAL SERVICES 147,158 146,500 124,000 159,500 137,000 -6% OFF EQUIP/REPAIRS & MAINT - 1,000 1,000 1,000 1,000 0% GASOLINE 8,288 9,000 9,000 9,000 9,000 0% MAINT. EQUIP REPAIRS/MAINT. 4,389 5,000 5,000 5,000 5,000 0% ADMINISTRATIVE EXPENDITURES 236,526 256,400 233,900 275,700 253,200 -1% OPERATING EXPENDITURES 1,509,016 1,653,300 1,630,800 1,565,600 1,538,100 -7% OTHER EQUIP - PURCHASE 60,000 65,000 65,000 - - -100% CONSTRUCTION - PURCHASE 407,690 265,000 1,825,200 - - -100% CAPITAL OUTLAY 467,690 330,000 1,890,200 : - -100% TOTAL EXPENDITURES $ 1,976,706 $ 1,983,300 $ 3,521,000 $ 1,565,600 $ 1,538,100 -22% 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

Recreation Current reductions: e Reducing Program Expense/Supplies by $5k removing t- shirts, duplicate bus trips, etc. e Removing $22.5k from Contractual Services (53031) for 4" of July and African American Festival (moved to Budget team at $7.5k for 4" of July & $10k for AAF). e Removed Strategic Request for.additional Office Assistant 2 position, at $74k. Reductions made by Budget team. Total Reductions: $101,500 39

Ov FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES TEMPORARY HELP FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS OFFICE SUPPLIES PROGRAM EXPENSES/SUPPLIES BOOKS SECURITY/SAFETY MATERIALS COMPUTER SOFTWARE COMPUTER HARDWARE CITY BLDG MAINT SUPPLIES WATER/SEWER MATERIALS & SUPPLIES TELEPHONE/FAX ELECTRICITY HEATING OIL/GAS SUBSCRIPTIONS AND DUES CONTRACTUAL SERVICES ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES CONSTRUCTION - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS LIBRARY 100-13-15-11-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 926,832 $ 878,400 $ 878,400 $ 925,600 $ 925,600 5% 206,634 368,100 368,100 393,100 393,100 T% 81,603 95,300 95,300 100,800 100,800 6% 253,582 275,600 275,600 281,000 281,000 2% 4,417 7,800 7,800 11,700 11,700 50% 9,871 11,400 11,400 12,100 12,100 6% 203,052 324,100 324,100 324,100 324,100 0% 7,234 8,700 8,700 9,200 9,200 6% 1,693,225 1,969,400 1,969,400 2,057,600 2,057,600 4% - : - - : 0% 6,000 6,000 6,000 6,000 6,000 0% 54,000 54,000 54,000 54,000 54,000 0% 313 1,300 1,300 1,800 1,800 38% 160 400 400 400 400 0% = 1,000 1,000 1,000 1,000 0% 13,032 17,500 17,500 17,500 17,500 0% 2,608 200 200 2,100 2,100 950% 76,113 80,400 80,400 82,800 82,800 3% 12,687 12,700 12,700 17,500 13,000 2% 69,603 69,000 69,000. 80,000 70,000 1% 13,148 21,500. 21,500 21,500 21,500 0% 11,000 11,000 11,000 11,000 11,000 0% 199,174 214,800 214,800 226,600 226,600 5% 305,611 329,000 329,000 356,600 342,100 4% 2,074,949 2,378,800 2,378,800 2,497,000 2,482,500 4% - : - 94,100 : 0% : : : 94,100 - 0% $ 2,074,949 $ 2,378,800 $ 2,378,800 $ 2,591,100 $ 2,482,500 4% 14.0 14.0 14.0 14.0 14.0 18.0 18.0 18.0 18.0 18.0

Library Current reductions: e Removing $94.1k Green Roof replacement from CIP - Construction (54031) — will be moved, with Council’s approval, to FY26 and paid for through other General Fund project savings. Reductions made by Budget team. Total Reductions: $94,100 A

cv FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Item INFORMATION TECHNOLOGY 100-16-22-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACCT DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE 51011 SALARIES $ 340,976 $ 427,800 $ 427,800 $ 452,400 $ 452,400 6% 51012 OVERTIME 1,696 1,600 1,600 2,000 2,000 25% 51013 TEMPORARY - 3,700 3,700 100% 51014 FICA TAXES 25,284 32,800 32,800 35,100 35,100 7% 51015 HEALTH INSURANCE 68,161 96,100 96,100 98,200 98,200 2% 51016 LID INSURANCE 1,575 3,900 3,900 5,800 5,800 49% 51017 WORKERS COMPENSATION 1,108 1,400 1,400 1,500 1,500 7% 51018 EDUCATIONAL ASSISTANCE - 4,500 4,500 7,500 7,500 67% 51019 PENSION 82,299 144,500 144,500 152,800 152,800 6% 51020 OPEB 3,295 4,300 4,300 4,500 4,500 5% PERSONNEL COSTS 524,394 716,900 716,900 763,500 763,500 7% 52022 OFFICE SUPPLIES 1,444 1,300 1,300 1,000 1,000 -23% 52034 DATA PROCESSING SUPPLIES - 200 200 1,500 1,500 650% 52037 COMPUTER SOFTWARE 65,252 70,000 70,000 85,000 85,000 21% 52038 COMPUTER HARDWARE 6,655. 500 500 3,500 3,500 600% MATERIALS & SUPPLIES 73,351 72,000 72,000 91,000 91,000 26% 53021 TELEPHONE/FAX 4,296 3,100 3,100 4,600 4,600 48% 53027 SUBSCRIPTIONS AND DUES 540 6,500 6,500 2,000 2,000 -69% 53028 TRAINING/CONF/FOOD/TRAVEL 3,801 2,500 2,500 3,000 3,000 20% 53031 CONTRACTUAL SERVICES 157,616 73,000 73,000 135,000 135,000 85% 53061 OFF EPUIP/REPAIRS & MAINT 155,659 171,400 171,400 185,000 185,000 8% 53062 GASOLINE - 300 300 400 400 33% ADMINISTRATIVE EXPENDITURES 321,912 256,800 256,800 330,000 330,000 29% OPERATING EXPENSES 919,656 1,045,700 1,045,700 1,184,500 1,184,500 13% 54025 OTHER EQUIP - PURCHASE - 110,700 503,700 - - -100% 54028 COMPUTER HARDWARE/CAPITAL 99,606 - 75,900 - - 0% CAPITAL OUTLAY 99,606 110,700 579,600 - - -100% TOTAL EXPENDITURES $1,019,262 $1,156,400 $1,625,300 $ 1,184,500 $ 1,184,500 2% PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 BUDGETED PART-TIME POSITIONS - - - - -

ev FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE PROCUREMENT & INVENTORY 100-15-27-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACCT DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE 51011 SALARIES $ 374,266 $ 363,500 $ 363,500 $ 388,100 $ 388,100 7% 51012 OVERTIME 1,318 1,400 1,400 1,400 1,400 0% 51013 TEMPORARY HELP 29,722 25,900 25,900 27,700 27,700 7% 51014 FICA TAXES 30,290 29,900 29,900 31,900 31,900 7% 51015 HEALTH INSURANCE 29,762 26,900 26,900 27,500 27,500 2% 51016 LI DINSURANCE 2,167 3,600 3,600 5,100 5,100 42% 51017 WORKERS COMPENSATION 1,302 1,300 1,300 1,300 1,300 0% 51018 EDUCATIONAL ASSISTANCE - 4,000 4,000 4,000 4,000 0% 51019 PENSION 91,687 141,300 141,300 165,000 165,000 17% 51020 OPEB 3,700 3,600 3,600 3,900 3,900 8% PERSONNEL COSTS 564,214 601,400 601,400 655,900 655,900 9% 52021 FURNITURE/FIXTURES 291 200 200 200 200 0% 52022 OFFICE SUPPLIES 886 1,000 1,000 1,000 1,000 0% 52023 PRINTING AND DUPLICATING 2,989 3,000 3,000 3,000 3,000 0% 52026 PROGRAM EXPENSES/SUPPLIES 3,402 1,000 1,000 1,000 1,000 0% 52029 UNIFORMS/UNIFORM ALLOW 1,615 1,900 1,900 1,200 1,200 -37% 52032 SECURITY/SAFETY MATERIALS 98 200 200 300 300 50% 52037 COMPUTER SOFTWARE - - - 300 300 100% 52046 CITY BLDG MAINT SUPPLIES 821 5,700 5,700 900 300 -95% 52058 WATER/SEWER 2,239 3,000 3,000 3,000 3,000 0% MATERIALS & SUPPLIES 13,215 16,000 16,000 10,900 10,300 -36% 53021 TELEPHONE/FAX 3,413 4,500 4,500 4,500 4,500 0% 53022 POSTAGE 211,357 268,900 268,900 285,000 285,000 6% 53023 ELECTRICITY 60,957 73,000 73,000 73,000 70,000 -4% 53025 ADVERTISEMENT 1,224 2,500 2,500 2,500 2,500 0% 53027 SUBSCRIPTIONS AND DUES 325 1,600 1,600 1,600 1,600 0% 53028 TRAINING/CONF/FOOD/TRAVEL 150 1,200 1,200 1,300 1,300 8% 53031 CONTRACTUAL SERVICES 45,748 34,500 34,500 34,500 34,500 0% 53043. ENVIRONMENTAL EXPENSES 4,297 5,600 5,600 6,100 6,100 9% 53062 GASOLINE 1,998 3,500 3,500 3,500 3,500 0% ADMINISTRATIVE EXPENDITURES 329,469 395,300 395,300 412,000 409,000 3% OPERATING EXPENDITURES 906,898 1,012,700 1,012,700 1,078,800 1,075,200 6% 54025 OTHER EQUIP - PURCHASE 69,802 - - 43,400 - 0% 54031 CONSTRUCTION - PURCHASE 139,900 517,000 1,280,100 217,500 - -100% CAPITAL OUTLAY 209,702 517,000 1,280,100 260,900 - -100% TOTAL EXPENDITURES $1,116,599 $1,529,700 $2,292,800 $ 1,339,700 $ 1,075,200 -30% 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 Year over Year Increase/Decrease 35% 37% 50% 12%

Procurement & Inventory Current reductions: City Building Maintenance Supplies (52046) reduced $600 based on temporary savings in HVAC contract. Electric Expense (53023) reduced $3k, based on efficiency upgrades. Removed $137.5k Parking Upgrade project from CIP — Construction (54031). Pushed out $43.4k for vehicle #123 from Other Equipment (54025) to FY28. Pushed out $80k for Warehouse Storefront from CIP — Construction (54031) to FY28. Reductions submitted by department. Total Reductions: $264,500 44

Sv ACCT 51011 51012 51014 51015 51016 51017 51019 51020 52022 52026 52029 52032 52033 52037 52046 53021 53028 53031 53043 53062 54022 54031 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA HEALTH INSURANCE LID WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS OFFICE SUPPLIES PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER SOFTWARE CITY BLDG MAINT SUPPLIES MATERIALS & SUPPLIES TELEPHONE/FAX TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES ENVIRONMENTAL EXPENSES GASOLINE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES AUTOMOBILES-PURCHASE CONSTRUCTION - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS Year over Year Increase/Decrease FLEET MAINTENANCE 100-15-28-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED | REQUESTED RECOMMENDED CHANGE $ 312,908 $ 334,700 $ 334,700 $ 368,000 $ 368,000 10% 7,300 5,300 5,300 5,500 5,500 4% 23,618 26,000 26,000 28,600 28,600 10% 63,616 66,500 66,500 68,000 68,000 2% 1,418 2,900 2,900 4,500 4,500 55% 17,835 18,800 18,800 20,500 20,500 9% 84,976 136,900 136,900 136,900 136,900 0% 3,144 3,300 3,300 3,600 3,600 9% 514,815 594,400 594,400 635,600 635,600 7% 1,912 1,200 1,200 1,200 1,200 0% 393,361 480,000 480,000 480,000 470,000 -2% - 3,700 3,700 2,500 2,500 -32% 174 300. 300 300 300 0% 12,905 33,000 33,000 10,800 5,800 -82% 9,071 3,000 3,000 6,200 6,200 107% 3,535, 5,300 5,300 5,300 5,300 0% 427,195 526,500 526,500 506,300 491,300 7% 766 900 900 900 900 0% 10,030 11,100 11,100 11,100 11,100 0% 800 4,900 4,900 4,900 4,900 0% 200 200 200 200 200 0% 1,379 1,800 1,800 1,800 1,800 0% 13,175 18,900 18,900 18,900 18,900 0% 955,184 1,139,800 1,139,800 1,160,800 1,145,800 1% - 34,100 31,100 - - -100% - 10,000 10,000. - - -100% 398 44,100 41,100 - - -100% $ 955,582 $1,183,900 $1,180,900 $1,160,800 $ 1,145,800 -3% 5.0 5.0 5.0 5.0 5.0 -37% 24% 0% -2%

Fleet Maintenance Current reductions: e Program Expense/Supplies (52026) reduced $10k based on trending data. e Small Tools (52033) reduced $5k —- shopper scanner pushed out to FY28. Reductions submitted by department. Total Reductions: $15,000 46

Lv FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE FINANCE 100-16-23-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED SALARIES $ 540,513 $ 608,600 $ 608,600 $ 646,900 $ 646,900 OVERTIME - - - 10,000 10,000 FICA TAXES 32,773 46,500 46,500 50,200 50,200 HEALTH INSURANCE 103,303 156,000 156,000 150,100 150,100 LID INSURANCE 2,292 6,200 6,200 9,500 9,500 WORKERS COMPENSATION 1,457 1,900 1,900 2,100 2,100 PENSION 48,574 34,400 34,400 40,500 40,500 OPEB 4,449 6,000 6,000 6,400 6,400 PERSONNEL COSTS 733,361 869,600 859,600 915,700 915,700 OFFICE SUPPLIES 1,506 1,200 1,200 1,200 1,000 PRINTING AND DUPLICATING 4,297 5,500 5,500 5,500 5,500 COMPUTER HARDWARE 2,464 3,500 3,500 3,500 2,000 MATERIALS & SUPPLIES 8,267 10,200 10,200 10,200 8,500 TELEPHONE/FAX 4,206 4,000 4,000 4,500 4,500 ADVERTISEMENT 19 500 500 500 500 SUBSCRIPTIONS AND DUES 55 1,800 1,800 1,800 1,000 TRAINING/CONF/FOOD/TRAVEL 5,293 5,500 5,500 5,500 5,500 CONTRACTUAL SERVICES 105,454 146,200 146,200 146,200 146,200 OFF EQUIP/REPAIRS & MAINT - 2,000 2,000 2,000 2,000 ADMINISTRATIVE EXPENDITURES 116,241 160,000 160,000 160,500 159,700 OPERATING EXPENDITURES 857,869 1,039,800 1,029,800 1,086,400 1,083,900 TOTAL EXPENDITURES $ 857,869 $ 1,039,800 $ 1,029,800 $1,086,400 $ 1,083,900 PERSONNEL BUDGETED FULL-TIME POSITIONS 8.0 8.0 8.0 8.0 8.0 % CHANGE 6% 100% 8% 4% 53% 11% 18% T% 5% -17% 0% -43% 17% 13% 0% 44% 0% 0% 0% 0% 4% 4%

Finance Current reductions: e Reduced Office Supplies (52022) by $200. e Reduced Computer Hardware (52038) by $1.5k. e Reduced Subscriptions and Dues by $800. Reductions submitted by department. Total Reductions: $2,500 ‘8

6v FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CUSTOMER SERVICES 100-16-29-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED SALARIES $ 808,067 $ 854,400 $ 838,012 $ 904,400 $ 904,400 OVERTIME - 3,300 3,300 500 500 FICA TAXES 58,730 65,600 61,500 69,200 69,200 HEALTH INSURANCE 195,190 207,000 207,000 206,300 206,300 LID INSURANCE 4,387 7,900 7,900 11,800 11,800 WORKERS COMPENSATION 2,609 2,800 2,800 2,900 2,900 EDUCATIONAL ASSISTANCE - 5,000 5,000 5,000 5,000 PENSION 166,254 215,100 215,100 220,900 220,900 OPEB 7,952 8,500 8,500 9,000 9,000 PERSONNEL COSTS 1,243,188 1,369,600 1,369,600 1,430,000 1,430,000 FURNITURE/FIXTURES 356 1,000 1,000 3,400 1,000 OFFICE SUPPLIES 18,220 18,500 18,500 18,500 18,500 PRINTING AND DUPLICATING 20,950 25,000 25,000 25,000 26,500 COMPUTER HARDWARE 5,600. 5,600 5,600 10,200 5,000 MATERIALS & SUPPLIES 45,126 50,100 50,100 57,100 51,000 TELEPHONE/FAX 6,525 6,200 6,200 4,800 6,200 TRAINING/CONF/FOOD/TRAVEL 249 2,500 2,500 3,400 1,600 CONTRACTUAL SERVICES 32,620 73,000 73,000 87,800 87,800 OFF EPUIP/REPAIRS & MAINT 9,155 14,500 14,500 11,900 5,000 ADMINISTRATIVE EXPENDITURES 48,549 96,200 96,200 107,900 100,600 TOTAL EXPENDITURES $ 1,336,863 $ 1,515,900 $ 1,515,900 $ 1,595,000 $ . 1,581,600 PERSONNEL BUDGETED FULL-TIME POSITIONS 15.0 15.0 15.0 15.0 15.0 BUDGETED PART-TIME POSITIONS - - - - - % CHANGE 6% -85% 5% 0% 49% 4% 0% 3% 6% 4% 0% 0% 6% -11% 2% 0% -36% 20% -66% 5% 4%

Customer Service Current reductions: e Reduced Furniture/Fixtures (52021) by $2.4k, back to FY26 approved levels. e Removing wall monitor, $2.8k, and (2) laptops, $2.4K from Computer Hardware (52038). e Reduced Printing & Duplicating (52023) by $4k to previous levels. e Removed $1.5k from training and $300 from team building in Training/Conference/Food/Travel (53028) line. e Moved $5.5k to Printing & Duplicating (52023) line and removed $450 (currency counter) and $1k (mail opener) for expired maintenance agreements; left $1k in case breaks down. Reductions made by Budget team. Total Reductions: $12,800 50

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FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 1 BEGINNING BALANCE - SANITATION 2 BASE REVENUE: 3 SANITATION SERVICES 4 TOTAL REVENUES 5 TOTAL BEGINNING BALANCE & REVENUES 6 DIRECT EXPENSES: 7 SANITATION OPERATING 8 DIRECT EXPENDITURE SUBTOTAL 9 OTHER EXPENSES: 10 INTERFUND SERVICE FEES 11 OTHER EXPENSES SUBTOTAL 12 TRANSFER TO: 13. SANITATION IMP AND EXT 14 CONTINGENCY RESERVE 15 TRANSFER TO SUBTOTAL 16 TOTAL EXPENSES 17 BUDGET BALANCE 18 TOTAL BUDGET BALANCES & EXPENSES 19 RESERVE BALANCES 20 CONTINGENCY SANITATION FUND SUMMARY 2025/26 $ DIFFERENCE % CHG 2024/2025 ORIGINAL —2025/26 2026/2027 2026/2027 Fy27VS —FY27 VS. ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET _FY26 VS : 331,800 331,800 859,100 859,100 527,300 158.9% 5,168,400 5,168,400] 5,524,800 5,524,800 356,400 6.9% - 5,168,400 5,168,400} 5,524,800 5,524,800 356,400 6.9% - 5,500,200 5,500,200] — 6,383,900 6,383,900 883,700 16.1% 2,706,840 3,288,500 3,288,500] 3,198,000 3,198,000 (90,500) -2.8% 2,706,840 3,288,500 3,288,500 | 3,198,000 3,198,000 (90,500) -2.8% 617,600 617,600 636,000 628,900 18,400 1.8% - 617,600 617,600 636,000 628,900 18,400 1.8% 735,000 735,000 477,000 477,000 (258,000) -35.1% - - - - - 0.0% - 735,000 735,000 477,000 477,000 (258,000) -35.1% 2,706,840 4,641,100 4,641,100 | 4,311,000 4,303,900 (330,100) -7.3% 859,100 859,100] 2,072,900 2,080,000 (330,100) 142.1% 2,706,840 5,500,200 5,500,200 | —_—6,383,900 6,383,900 (660,200) 16.1% 2025/26 $ DIFFERENCE 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 Fy27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY 140,000 - - - (140,000) $0 51 Item 1. 56

CON BHR N= 1 12 13 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SANITATION IMPROVEMENT & EXTENSION FUND SUMMARY BEGINNING BALANCE TOTAL BEGINNING BALANCES REVENUES LOANS. TRANS FR OPERATING FUND TOTAL BEGINNING BALANCES & REVENUES EXPENSES TRUCKS TOTAL EXPENSES BUDGET BALANCES TOTAL BUDGET BALANCES & EXPENSES RESERVE BALANCES CAPITAL ASSET RESERVE 2025/26 $ DIFFERENCE % CHG 2024/2025 ORIGINAL — 2025/26 2026/2027 2026/2027 FY25 VS FY25 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY25 BUDGET _ fy25 VS - - 739,000 - - - 0.0% - - 739,000 - - - 0.0% - - - - - - 0.0% 982,109 735,000 735,000 477,000 477,000 (258,000) -35.1% 982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1% 982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1% 982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1% - - - - - - 0.0% 982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1% 2025/26 $ DIFFERENCE 2024/2025 ORIGINAL — 2025/26 2026/2027 2026/2027 FY25 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY25 BUDGET POLICY 52 Item 1. 57

eS ACCT 51011 51012 51014 51015 51016 51017 51019 51020 52022 52026 52029 52032 52033 52046 53021 53025 53028 53031 53043 53044 53062 53065 53067 54023 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS OFFICE SUPPLIES PROGRAM EXPENSES/SUPPLIES UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS CITY BLDG MAINT SUPPLIES MATERIALS & SUPPLIES TELEPHONE/FAX ADVERTISEMENT TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES ENVIRONMENTAL EXPENSES AGENCY BILLING-TEMP HELP GASOLINE MAINT EQUIP REPAIRS/MAINT RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENSES TRUCKS - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS Year over Year Increase/Decrease SANITATION 100-12-18-50-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 547,291 $ 638,900 $ 638,900 $ 645,200 $ 645,200 1% 16,389 17,000 17,000 17,000 17,000 0% 40,620 50,200 50,200 50,600 50,600 1% 168,903 205,500 205,500 209,900 209,900 2% 2,807 5,600 5,600 8,000 8,000 43% 31,182 36,200 36,200 36,500 36,500 1% 195,945 331,400 331,400 223,600 223,600 -33% 5,462 6,400 6,400 6,400 6,400 0% 1,008,599 1,291,200 1,291,200 1,197,200 1,197,200 7% - - - 300 300 0% 45,779 44,000 44,000 44,000 44,000 0% 4,931 7,100 7,100 5,500 5,500 -23% 1,392 1,700 1,700 1,700 1,700 0% 475 500 500 500 500 0% 885 500 500 500 500 0% 53,462 53,800 53,800 52,500 52,500 -3% 545 600 600 600 600 0% 6,400 6,800 6,800 6,900 6,900 1% - 800 800 800 800 0% 1,477,687 1,734,600 1,734,600 1,756,300 1,756,300 1% 393 2,000 2,000 2,000 2,000 0% 69,815 58,500 58,500 58,500 58,500 0% 78,949 134,000 134,000 114,000 114,000 -15% 4,695 2,000 2,000 5,000 5,000 150% 3,130 4,200 4,200 4,200 4,200 0% 1,644,779 1,943,500 1,943,500 1,948,300 1,948,300 0% 2,706,840 3,288,500 3,288,500 3,198,000 3,198,000 -3% 437,608 735,000 1,474,000 477,000 477,000 -35% 437,608 735,000 1,474,000 477,000 477,000 = -35% $3,144,448 $4,023,500 $4,762,500 $3,675,000 $ 3,675,000 -23% 11.0 11.0 11.0 11.0 11.0 13% 28% 18% -23%

32 33 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE BEGINNING BALANCE - WATER BASE REVENUE: WATER SERVICES MISC GRANT REVENUE WATER TANK SPACE LEASING WATER IMPACT FEES INTEREST - WATER MISCELLANEOUS SERVICE FEE TOTAL REVENUES TOTAL BEGINNING BALANCE & REVENUES DIRECT EXPENSES: ENGINEERING & INSPECTION WATER MAINTENANCE WATER TREATMENT PLANT DIRECT EXPENDITURE SUBTOTAL. OTHER EXPENSES: DEBT SERVICE - WATER RETIREES HEALTH CARE INTERFUND SERVICE FEES BANK & CREDIT CARD FEES OTHER EXPENSES SUBTOTAL TRANSFER TO: GENERAL FUND FROM WATER WATER IMP AND EXT WATER IMPACT FEE RESERVE ELECTRIC FUND (ERP) TRANSFER TO INVENTORY WRITE-OFFS TRANSFER TO SUBTOTAL TOTAL EXPENSES BUDGET BALANCE WATER TOTAL BUDGET BALANCES & EXPENSES, EXCEEDS/(REMAINS)TO MEET REQMNT RESERVE BALANCES CONTINGENCY - WATER WATER FUND SUMMARY 2025/26 $ DIFFERENCE % CHG 2024/2025 + ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS 1,853,200 1,295,000 2,225,400 2,624,700 2,624,700 1,329,700 102.7% 6,624,230 7,568,500 7,568,500 7,478,000 7,478,000 (90,500) 1.2% 107,849 - - - - - 0.0% 450,579 464,000 464,000 484,000 484,000 20,000 4.3% 319,959 250,000 250,000 330,000 330,000 80,000 32.0% 152,860 150,000 150,000 15,000 15,000 (135,000) -90.0% 94,102 65,400 74,400 45,200 45,200 (20,200) -30.9% 7,749,579 8,497,900 8,506,900 8,352,200 8,352,200 (145,700) A7% 9,602,779 9,792,900 10,732,300 10,976,900 10,976,900 1,184,000 12.1% 389,914 416,600 416,600 463,300 462,200 46,700 10.9% 823,996 971,000 971,000 1,011,800 1,009,800 40,800 4.0% 2,630,509 3,081,500 3,081,500 2,974,300 2,940,300 (107,200) 4.6% 3,844,419 4,469,100 4,469,100 4,449,400 4,412,300 (19,700) 1.3% 632,067 543,000 543,000 604,100 604,100 61,100 11.3% 109,500 - - - - - 0.0% 1,137,566 750,900 750,900 1,290,700 1,260,900 539,800 67.9% 21,682 25,000 25,000 25,000 25,000 - 0.0% 1,900,814 1,318,900 1,318,900 1,919,800 1,890,000 600,900 43.3% 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0.0% 503,000 1,280,600 1,289,600, 3,399,200 851,900 2,118,600 -33.5% 104,173 - - 110,000 110,000 110,000 0.0% 25,000 25,000 25,000 25,000 25,000 - 0.0% - 5,000 5,000 5,000 5,000 - 0.0% 1,632,173 2,310,600 2,319,600 4,539,200 1,991,900 (318,700) -13.8% 7,377,407 8,098,600 8,107,600 10,908,400 8,294,200 195,600 2.4% 2,225,372 1,694,300 2,624,700 68,500 2,682,700 988,400 58.3% 9,602,779 9,792,900 10,732,300 10,976,900 10,976,900 1,184,000 12.1% 1,295,500 674,600 1,603,900 (933,800). 1,680,400 2025/26. $ DIFFERENCE 2024/2025 + ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY 296,042 336,700 310,300 322,300 322,300 (14,400) $250K 54 Item 1.

18 19 20 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER IMPROVEMENT & EXTENSION FUND SUMMARY BEGINNING BALANCE - WATER REVENUES STATE LOAN FUND - WATER TRANS FR OPERATING FUND - WATER, TRANSFER FR WATER IMPACT FEE FEDERAL/STATE GRANTS INTEREST INCOME MISCELLANEOUS RECEIPTS TOTAL REVENUES TOTAL BEGINNING BALANCES & REVENUES EXPENSES ENGINEERING & INSPECTION WATER MAINTENANCE WATER TREATMENT PLANT TOTAL EXPENSES TOTAL ENDING BUDGET BALANCES TOTAL BUDGET BALANCES & EXPENSES RESERVE BALANCES CAPITAL ASSET RESERVE-WATER IMPACT FEE RESERVE - WATER 2025/26 $ DIFFERENCE % CHG 2024/2025 ORIGINAL 2025/26 | 2026/2027 2026/2027 FY25 VS FY27 VS ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY25 BUDGET _FY26 VS 8,782,600 93,500 4,436,900 143,500 143,500 50,000 53.5% - 2,217,500 2,217,500 - - (2,217,500) -100.0% 503,000 1,280,600 1,289,600 | 3,399,200 3,399,200 2,118,600 165.4% - 282,500 387,600 265,800 265,800 (16,700) 5.9% 1,201,000 5,000,000 8,072,500 - - (5,000,000) —-100.0% 191,853 50,000 50,000 - - (50,000) —-100.0% - - - - - - 0.0% 1,895,853 8,830,600 11,987,200 | 3,665,000 3,665,000 (5,165,600) 58.5% 10,678,453 8,924,100 16,424,100 | 3,808,500 3,808,500 (5,115,600) 57.3% 25,612 - - - - - 0.0% 900,438 3,098,600 9,720,400] 3,065,000 517,700 (33,600) 83.3% 78,553 5,682,000 6,560,200 600,000 600,000 (5,082,000) 89.4% 1,004,603 8,780,600 16,280,600 | 3,665,000 4,117,700 (5,115,600) 87.3% 9,673,850 2,680,700 143,500 143,500 2,690,800 (2,537,200) 0.4% 10,678,453 11,461,300 16,424,100 | 3,808,500 3,808,500 (7,652,800) 66.8% 2025/26 $ DIFFERENCE 2024/2025 ORIGINAL 2025/26 | 2026/2027 2026/2027 FY25 VS ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY25BUDGET POLICY 620,060 636,200 649,900 679,900 679,900 43,700 MIN $500K 2,197,926 2,132,700 —-2,303,700| —2,403,700 2,403,700 271,000 20% of Rev. 55 Item 1.

9S DESCRIPTION SALARIES FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION EDUCATIONAL ASSISTANCE PENSION OPEB PERSONNEL COSTS OFFICE SUPPLIES UNIFORMS/UNIFORM ALLOW BOOKS SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER SOFTWARE MATERIALS & SUPPLIES TELEPHONE/FAX SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES GASOLINE RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER ENGINEERING 400-40-26-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED — CHANGE $ 208,836 $ 239,300 $ 239,300 $ 261,500 $ 261,500 9% 9,209 15,500 15,500 16,900 16,900 9% 33,535 33,600 33,600 41,200 41,200 23% 861 1,800 1,800 3,000 3,000 67% 8,972 9,300 9,300 10,100 10,100 9% - 9,900 9,900 8,400 8,400 -15% 57,383 39,000 39,000 41,600 41,600 7% 2,048 2,000 2,000 2,200 2,200 10% 320,844 350,400 350,400 384,900 384,900 10% 2,638 5,500 5,500 2,000 1,500 -73% 509 600 600 600 600 0% - 300 300 300 - -100% 34 100 100 100 100 0% - 200 200 200 200 0% 15,882 33,500 33,500 35,200 35,200 5% 19,064 41,600 41,600 38,400 37,600 -10% 1,785 1,900 1,900 1,900 1,900 0% 701 900 900 900 900 0% 65 1,600 1,600 1,400 1,100 -31% 45,565 18,000 18,000 33,600 33,600 87% 1,892 2,000 2,000 2,000 2,000 0% - 200 200 200 200 0% 50,007 24,600 24,600 40,000 39,700 61% 389,914 416,600 416,600 463,300 462,200 11% $ 415,527 $ 416,600 $ 416,600 $ 463,300 $ 462,200 11% 2.5 2.5 2.5 2.5 2.5

Water Engineering Current reductions: e Reduced Office Supplies (52022) by $500. e Reduced Books (52031) by $300. e Reduced Training/Conf/Food/Travel (53028) by $300. Reductions submitted by department. Total Reductions: $1,100 57

8S FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS MEDICAL SUP & PHYSICALS UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER HARDWARE WATER/SEWER SYSTEM SUP METERS/METER SUPPLIES MATERIALS & SUPPLIES TELEPHONE/FAX ADVERTISEMENT SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONSULTING FEES CONTRACTUAL SERVICES GASOLINE MAINT EQUIP REPAIRS/MAINT RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES TRUCKS - PURCHASE MAINT EQUIP - PURCHASE OTHER EQUIP - PURCHASE CONSTRUCTION - PURCHASE WATER LINES UTILITY CONNECTION ASSIST CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS WATER MAINTENANCE 400-40-68-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 418,175 $ 497,800 $ 497,800 $ 531,100 $ 531,100 7% 19,443 16,700 16,700 20,000 20,000 20% 32,084 39,300 39,300 42,100 42,100 7% 91,576 122,700 122,700 117,200 117,200 4% 2,068 4,100 4,100 6,300 6,300 54% 22,314 28,500 28,500 30,500 30,500 7% 95,629 104,200 104,200 103,700 103,700 0% 1,943 4,800 4,800 5,100 5,100 6% 683,233 818,100 818,100 856,000 856,000 5% - 600 600 600 600 0% 3,426 4,600 4,600 3,400 3,400 -26% 873 3,000 3,000 1,000 1,000 -~67% 5,438 5,500 5,500 5,500 5,500 0% - 1,000 1,000 - - -100% 56,372 55,000 55,000 58,000 58,000 5% 33,121 38,000 38,000 40,000 38,000 0% 99,230 107,700 107,700 108,500 106,500 1% 5,296 6,100 6,100 5,900 5,900 -3% 4,798 5,700 5,600 4,900 4,900 -14% 2,781 3,800 3,900 3,800 3,800 0% 2,388 1,400 1,400 1,400 1,400 0% 194 1,000 1,000 1,000 1,000 0% 7,841 9,400 9,400 12,500 12,500 33% 14,715 13,000 13,000 13,500 13,500 4% - 500 500 500 500 0% 3,521 4,300 4,300 3,800 3,800 -12% 41,533 45,200 45,200 47,300 47,300 5% 823,996 971,000 971,000 1,011,800 1,009,800 4% - 61,000 70,000 - - -100% - - - - - 0% 1,958 279,500 279,500 - - -100% 898,480 9,370,900 9,370,900 3,065,000 517,700 -94% - - - - - 0% - - - - - 0% 900,438 9,711,400 9,720,400 3,065,000 517,700 95% $ 1,724,434 $ 10,682,400 $ 10,691,400 $ 4,076,800 $ 1,527,500 -86% 6.0 7.0 7.0 7.0 7.0

Water Maintenance Current reductions: e Reduced Meter/Meter Supplies (52053) by $2k. e Removed $2,352,300 in Water Quality Improvements from CIP - Construction (54031). Reductions submitted by department. Total Reductions: $2,354,300 59

09 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER TREATMENT PLANT 400-40-76-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC % DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING CHANGE SALARIES $ 1,004,652 $ 1,124,400 $ 1,124,400 $ 1,146,000 $ 1,146,000 $ 16,700 2% OVERTIME 32,423 37,900 37,900 43,800 43,800 1,000 16% FICA TAXES 75,526 88,700 88,700 91,000 91,000 1,400 3% HEALTH INSURANCE 259,751 260,800 260,800 299,700 299,700 - 15% L1D INSURANCE 4,954 8,700 8,700 13,000 13,000 200 49% WORKERS COMPENSATION 55,943 63,700 63,700 65,900 65,900 1,000 3% PENSION 266,828 189,300 189,300 181,200 181,200 2,300 4% OPEB 9,774 10,900 10,900 11,200 11,200 900 3% PERSONNEL COSTS 1,709,850 1,784,400 1,784,400 1,851,800 1,851,800 23,500 4% CUSTODIAL 98 100 100 100 100 - 0% UNIFORMS/UNIFORM ALLOW 8,387 10,300 10,300 7,900 7,900 - -23% SECURITY/SAFETY MATERIALS 2,613 3,300 3,300 3,000 3,000 - -9% SMALL TOOLS 5,401 12,000 12,000 12,000 12,000 - 0% CHEMICALS & ADDITIVES 251,563 342,300 342,300 342,300 342,300 - 0% COMPUTER SOFTWARE - 500 500 800 800 - 60% COMPUTER HARDWARE 770 900 900 1,000 1,000 - 11% CITY BLDG MAINT SUPPLIES 8,840 12,100 12,100 8,100 8,100 - -33% WELL SUPPLIES/REHAB 15,491 34,500 34,500 41,200 41,200 - 19% MATERIALS & SUPPLIES 294,165 416,000 416,000 416,400 416,400 - 0% TELEPHONE/FAX 1615 1,600 1,600 1,700 1,700 - 6% ELECTRICITY 411,150 458,000 458,000 458,000 458,000 - 0% HEATING OIL/GAS 6,838 5,000 5,000 5,000 5,000 - 0% ADVERTISEMENT 844 2,000 2,000 1,000 1,000 - -50% SUBSCRIPTIONS AND DUES 500 700 700 700 700 - 0% TRAINING/CONF/FOOD/TRAVEL ,150 3,900 3,900 4,600 4,600 - 18% CONTRACTUAL SERVICES 163,395 345,300 345,300 154,000 143,500 - -58% GASOLINE 13,339 17,000 17,000 17,000 17,000 - 0% OTHER EQUIP REPAIRS/MAINT 21,977 39,800 39,800 32,400 32,400 - -19% RADIO REPAIRS/MAINTENANCE 5,687 7,800 7,800 8,200 8,200 - 5% ADMINISTRATIVE EXPENDITURES 626,495 881,100 881,100 682,600 672,100 - -24% OPERATING EXPENDITURES 2,630,509 3,081,500 3,081,500 2,950,800 2,940,300 23,500 -5% CONSTRUCTION PURCHASES 6,786 6,560,200 6,560,200 600,000 600,000 - -91% CAPITAL OUTLAY 78,553 6,560,200 6,560,200 600,000 600,000 - 91% TOTAL EXPENDITURES $ 2,709,062 $ 9,641,700 $ 9,641,700 $ 3,550,800 $ 3,540,300 $ 23,500 -63% PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 -

Water Treatment Plant Current reductions: e Reducing Contractual Services (53031) by $10.5k — down to $143,500. e Removed $23k Strategic Request to create a new Operator 3 position from Personnel lines. Reductions submitted by department. Total Reductions: $33,500 61

5 Lam a mE ee -

33 34 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE BEGINNING BALANCE - WASTEWATER BASE REVENUE: WASTEWATER SERVICES WASTEWATER TREATMENT SERVICES GROUNDWATER INFLOW ADJUSTMENT WASTEWATER IMPACT FEES INTEREST - WASTEWATER MISCELLANEOUS SERVICE FEE TOTAL REVENUES TOTAL BEGINNING BALANCE & REVENUES DIRECT EXPENSES: ENGINEERING & INSPECTION WASTEWATER MAINTENANCE DIRECT EXPENDITURE SUBTOTAL OTHER EXPENSES: DEBT SERVICE - WASTEWATER KENT COUNTY TREATMENT CHARGE INTERFUND SERVICE FEES BANK & CREDIT CARD FEES OTHER EXPENSES SUBTOTAL TRANSFER T! GENERAL FUND FROM WASTEWATER WASTEWATER IMP AND EXT WATER IMPACT FEE RESERVE ELETRIC FUND (ERP) TRANSFER TO INVENTORY WRITE-OFFS GENERAL EMPLOYEES PENSION TRANSFER TO SUBTOTAL TOTAL EXPENSES BUDGET BALANCE WASTEWATER TOTAL BUDGET BALANCES & EXPENSES EXCEEDS/(REMAINS)TO MEET REQMNT RESERVE BALANCES CONTINGENCY - WASTEWATER WASTEWATER FUND SUMMARY 2025/26 $DIFFERENCE % CHG 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 Fy27 VS FY27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS 2,662,770 3,507,000 3,114,100 2,648,900 2,648,900 (858,100) -24.5% 4,689,560 5,131,300 5,131,300 5,028,600 5,028,600 (102,700) -2.0% 4,063,001 4,775,400 4,775,400 4,679,900 4,679,900 (95,500) -2.0% 2,191,017 2,369,800 2,369,800 2,322,400 2,322,400 (47,400) -2.0% 236,692 235,000 235,000 310,200 310,200 75,200 32.0% 192,637 200,000 200,000 150,000 150,000 (0,000) -25.0% 40,515 200 200 20,000 20,000 19,800 900.0% 11,413,423 12,711,700 12,711,700] —_ 12,511,100 12,511,100 (200,600) 1.6% 14,076,193 16,218,700 15,825,800] 15,160,000 15,160,000 (1,058,700) 6.5% 267,792 519,900 519,900 558,400 557,400 38,500 7.2% 1,477,617 1,524,400 1,524,400 1,590,900 1,587,400 66,500 4.1% 1,745,408 2,044,300 2,044,300 2,149,300 2,144,800 105,000 4.9% 601,177 644,000 644,000 582,500 582,500 (61,500) 9.5% 5,240,442 5,822,500 5,822,500 5,700,000 5,700,000 (122,500) 2.1% 864,126 935,200 935,200 983,400 935,200 48,200 0.0% 6,619 6,000 6,000 8,500 8,500 2,500 41.7% 6,712,364 7,407,700 7,407,700 7,274,400 7,226,200 (133,300) -2.5% 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0.0% 1,329,900 2,694,900 2,694,900 1,497,600 1,497,600 (1,197,300) 44.4% 144,784 - P 150,000 150,000 150,000 0.0% 25,000 25,000 25,000 25,000 25,000 - 0.0% - 5,000 5,000 - - (5,000) — -100.0% 4,600 - < 4 - - 0.0% 2,504,284 3,724,900 3,724,900 2,672,600 2,672,600 (1,052,300) -28.3% 10,962,056 13,176,900 13,176,900] 12,096,300 12,043,600 (1,080,600) 8.6% 3,114,136 3,041,800 2,648,900 3,063,700 3,116,400 21,900 2.5% 14,076,193 16,218,700 —15,825,800| 15,160,000 15,160,000 (1,058,699) 6.5% 1,746,936 1,516,400 4,123,500 1,563,600 1,616,300 2025/26 $ DIFFERENCE 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 Fy27 VS ACTUAL APPROVED _ PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY 327,281 338,700 343,100 358,100 358,100 19,400 $250K 62 Item 1.

ONOakRwY No 1 12 13 15 16 17 18 19 20 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER IMPROVEMENT & EXTENSION FUND SUMMARY BEGINNING BALANCE - WASTEWATER TOTAL BEGINNING BALANCES REVENUES TRANS FR OPERATING FUND - WW TRANSFER FR WASTEWATER IMPACT FEE FEDERAL/STATE GRANTS INTEREST INCOME MISCELLANEOUS RECEIPTS TOTAL REVENUES TOTAL BEGINNING BALANCES & REVENUES EXPENSES ENGINEERING & INSPECTION WASTEWATER MAINTENANCE TOTAL EXPENSES TOTAL ENDING BUDGET BALANCES TOTAL BUDGET BALANCES & EXPENSES RESERVE BALANCES CAPITAL ASSET RESERVE-WASTEWATER IMPACT FEE RESERVE - WASTEWATER 2025/26 $ DIFFERENCE % CHG 2024/2025 ORIGINAL 2025/26 _| 2026/2027 2026/2027 Fy27 VS Fy27 VS ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY26 BUDGET _FY26 VS 3,965,821 787,100 2,989,900] 1,222,800 1,222,800 435,700 55.4% 3,965,821 787,100 2,989,900 | 1,222,800 1,222,800 435,700 55.4% 1,329,900 2,694,900 2,694,900] —_ 1,497,600 1,497,600 (1,197,300) 44.4% - 7,200 235,400 28,400 28,400 21,200 294.4% 355,373 - 95,300 - - - 0.0% 66,956 50,000 50,000 60,000 60,000 10,000 20.0% - - - - - - 0.0% 1,752,228 2,752,100 3,075,600 | 1,586,000 1,586,000 (1,166,100) 42.4% 5,718,049 3,539,200 6,065,500 | 2,808,800 2,808,800 (730,400) -20.6% - - - - - - 0.0% 2,728,197 2,702,100 4,842,700] 1,526,000 1,526,000 (1,176,100) -43.5% 2,728,197 2,702,100 4,842,700] 1,526,000 1,526,000 (1,176,100) 43.5% 2,989,852 837,100 1,222,800 | 1,282,800 1,282,800 445,700 53.2% 5,718,049 3,539,200 6,065,500 | 2,808,800 2,808,800 (730,400) -20.6% 2025/26 $ DIFFERENCE 2024/2025 ORIGINAL — 2025/26 _| 2026/2027 2026/2027 Fy27 VS ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY26 BUDGET POLICY 618,641 634,800 648,400 678,400 678,400 43,600 MIN $500K 6,244,819 6,264,600 6,545,500 | 6,845,500 6,845,500 580,900 20% of Rev. 63 Item 1. 70

v9 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER ENGINEERING 402-41 -26-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED SALARIES $ 134,465 $ 313,900 $ 313,900 $ 340,600 $ 340,600 OVERTIME 1,750 2,900 2,900 3,500 3,500 FICA TAXES 7,542 21,400 21,400 23,400 23,400 HEALTH INSURANCE 28,895 73,200 73,200 67,400 67,400 LID INSURANCE 505 2,500 2,500 3,900 3,900 WORKERS COMPENSATION 826 1,600 1,600 1,700 1,700 EDUCATIONAL ASSISTANCE - 9,900 9,900 8,400 8,400 PENSION 18,151 24,300 24,300 29,300 29,300 OPEB 2,031 2,800 2,800 3,000 3,000 PERSONNEL COSTS 194,163 452,500 452,500 481,200 481,200 OFFICE SUPPLIES 1,943 7,500 7,500 2,000 1,500 UNIFORMS/UNIFORM ALLOW 1,039 1,100 1,000 800 800 BOOKS - 300 300 300 - SECURITY/SAFETY MATERIALS 55 100 100 100 100 SMALL TOOLS 2,617 1,900 2,000 300 300 COMPUTER SOFTWARE 15,837 32,800 32,800 36,000 36,000 COMPUTER HARDWARE 2,745 1,700 1,700 - - MATERIALS & SUPPLIES 24,235 45,400 45,400 39,500 38,700 TELEPHONE/FAX 1,605 1,700 1,700 1,700 1,700 SUBSCRIPTIONS AND DUES 420 600 600 600 600 TRAINING/CONF/FOOD/TRAVEL 1,250 600 600 600 400 CONTRACTUAL SERVICES 45,565 18,000 18,000 33,600 33,600 GASOLINE 554 900 900 1,000 1,000 RADIO REPAIRS/MAINTENANCE - 200 200 200 200 ADMINISTRATIVE EXPENDITURES 49,393 22,000 22,000 37,700 37,500 OPERATING EXPENDITURES 267,792 519,900 519,900 558,400 557,400 TOTAL EXPENDITURES $ 267,792 $ 519,900 $ 519,900 $ 558,400 $ 557,400 PERSONNEL BUDGETED FULL-TIME POSITIONS 2.5 4.5 4.5 4.5 4.5 % CHANGE 9% 21% 9% -8% 56% 6% -15% 21% T% 6% -80% -27% -100% 0% -84% 10% -100% -15% 0% 0% -33% 87% 11% 0% 70% 7% 7%

Wastewater Engineering Current reductions: e Reduced Office Supplies (52022) by $500. e Reduced Books (52031) by $300. e Reduced Training/Conf/Food/Travel (53028) by $200. Reductions submitted by department. Total Reductions: $1,000 65

99 FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER MAINTENANCE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS MEDICAL SUP & PHYSICALS UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER SOFTWARE COMPUTER HARDWARE CITY BLDG MAINT SUPPLIES WATER/SEWER SYSTEM SUP METERS/METER SUPPLIES PUMPING STATION SUPPLIES WATER/SEWER MATERIALS & SUPPLIES TELEPHONE/FAX ELECTRICITY HEATING OIL/GAS TRAINING/CONF/FOOD/TRAVEL CONSULTING FEES CONTRACTUAL SERVICES GASOLINE MAINT EQUIP REPAIRS/MAINT RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES TRUCKS - PURCHASE CONSTRUCTION - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS 402-41-69-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 639,477 $ 651,200 $ 651,200 $ 687,400 $ 687,400 6% 73,320 53,200 53,200 57,100 57,100 7% 52,473 53,900 53,900 56,900 56,900 6% 160,145 176,200 176,200 179,300 179,300 2% 2,710 5,300 5,300 7,900 7,900 49% 37,877 39,000 39,000 41,200 41,200 6% 52,327 59,300 59,300 59,900 59,900 1% 882 6,300 6,300 6,600 6,600 5% 1,019,211 1,044,400 1,044,400 1,096,300 1,096,300 5% - 1,200 1,200 1,200 1,200 0% 7,548 8,600 8,600 7,400 7,400 -14% 543 1,600 1,600 1,600 1,600 0% 1,114 5,500 5,500 5,500 4,000 -27% 6,500, 6,700 6,700 8,400 8,400 25% 851 900 900 1,200 1,200 33% - 500 500 500 500 0% 8,576 16,400 16,400 21,900 21,900 34% 30,076 38,000 38,000 40,000 38,000 0% 41,559 37,000 37,000 37,000 37,000 0% 10,369 12,000 12,000 12,000 12,000 0% 107,136 128,400 128,400 136,700 133,200 4% 18,831 19,500 19,500 19,500 19,500 0% 187,508 170,000 170,000 184,000 184,000 8% 458 600 600 600 600 0% 2,928 2,200 2,200 2,200 2,200 0% - 1,000. 1,000 1,000 1,000 0% 106,465 119,400 119,400 112,600 112,600 6% 30,628 33,000 33,000 30,000 30,000 -9% 3,912 1,500 1,500 2,000 2,000 33% - 4,400 4,400 6,000 6,000 36% 351,269 351,600 351,600 357,900 357,900 2% 1,477,617 1,524,400 1,524,400 1,590,900 1,587,400 4% 476,341 605,000 750,000 260,000 260,000 -57% 2,251,856 2,078,500 4,074,100 1,266,000 1,266,000 -39% 2,728,197 2,702,100 4,842,700 1,526,000 1,526,000 44% $ 4,205,814 $ 4,226,500 $ 6,367,100 $ 3,116,900 $ 3,113,400 -26% 11.0 11.0 11.0 11.0 11.0

Wastewater Maintenance Current reductions: e Reduced Small Tools (52033) by $1K. e Reduced Meter/Meter Supplies (52053) by $2k. Reductions submitted by department. Total Reductions: $3,000 67

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15 16 7 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 a1 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE BEGINNING BALANCE DISTRIBUTION OF EARNINGS - PCA CREDIT BEGINNING BALANCE - ADJUSTED BASE REVENUE: DIRECT SALES TO CUSTOMER UTILITY TAX MISCELLANEOUS REVENUE RENT REVENUE GREEN ENERGY INTEREST EARNINGS TRANSFER FROM RATE STABILIZATION TRANSFER FROM UNCOLLECTIBLE RSRV TRANSFER FROM OTHER FUNDS TOTAL REVENUES TOTAL BEGINNING BALANCE & REVENUES EXPENSES: POWER SUPPLY DOVER SUN PARK ENERGY SOLAR RENEWAL ENERGY CREDITS POWER SUPPLY MANAGEMENT REC'S (Renewable Energy Credits) RGGI PJM CHARGES - ENERGY PJM CHARGES - TRANSMISSION & FEES CAPACITY CHARGES SUB-TOTAL POWER SUPPLY PLANT OPERATIONS GENERATIONS FUELS PJM SPOT MARKET ENERGY PJM CREDITS CAPACITY CREDITS GENERATION SUBTOTAL POWER SUPPLY & GENERATION SUBTOTAL DIRECT EXPENDITURES TRANSMISSION/DISTRIBUTION ELECTRICAL ENGINEERING ADMINISTRATION METER READING SYSTEMS OPERATIONS DIRECT EXPENDITURE SUBTOTALS OTHER EXPENSES: UTILITY TAX ALLOW FOR UNCOLLECTIBLES CONTRACTUAL SERVICES - RFP'S LEGAL EXPENSES RETIREES PENSION BENEFIT INTERFUND SERVICE FEES INTEREST ON DEPOSITS BANK & CREDIT CARD FEES DEBT SERVICE, STORM EXPENSE OTHER EXPENSES SUBTOTAL TRANSFER TO: IMPROVEMENT & EXTENSION GENERAL FUND TRANSFER TO ‘OTHER’ RESERVE TRANSFER TO INVENTORY WRITE-OFFS TRANSFER TO SUBTOTAL TOTAL EXPENSES BUDGET BALANCE - WORKING CAPITAL TOTAL BUDGET BALANCE & EXPENSES EXCEEDS/(REMAINS)TO MEET REQUIREMENT RESERVE BALANCES CONTINGENCY RESERVE INSURANCE RESERVE RATE STABILIZATION RESERVE ELECTRIC REVENUE FUND SUMMARY 2025/26 $DIFFERENCE % CHG 2024/2025 | ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS Fy27 VS ACTUAL | APPROVED | PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET _FY26 VS 45,315,592 | 52,519,600 | 66,151,300 | 50,119,000 50,119,000 (2,400,600) 4.6% 56 - - - - - 0.0% 45,315,648 | 52,519,600 | 66,151,300 | 50,119,000 50,119,000 (2,400,600) 4.6% 87,035,275 | 101,796,900 | 101,796,900 | 101,128,600 101,128,600 (668,300) 0.7% 1,392,940 | 1,348,500 1,348,500 1,356,100 1,366,100 7,600 0.6% 884,022 700,000 700,000 800,000 800,000 100,000 14.3% 73,370 135,000 135,000 75,000 75,000 (60,000) -44.4% 129,642 135,000 135,000 135,000 135,000 - 0.0% 2,846,450 | 2,000,000 3,000,000 2,000,000 2,000,000 - 0.0% 2,961,800 - - - - - 0.0% 19,716 - - - - - 0.0% 75,000 75,000 75,000 75,000 75,000 - 0.0% 95,418,215 | 106,190,400 | 107,190,400 | 105,569,700 105,569,700 (620,700) 0.6% 140,733,863 | 158,710,000 | 173,341,700 | 155,688,700 155,688,700 (3,021,300) 1.9% - 0.0% 23,796,546 | 26,631,500 | 26,631,500 | 24,062,900 24,062,900 (2,568,600) 9.6% 2,499,025 | 3,361,200 3,361,200 3,097,100 3,097,100 (264,100) 79% 304,524 375,100 375,100 348,200 348,200 (26,900) 1.2% 701,784 729,900 729,900 759,000 759,000 29,100 4.0% 2,783,859 | 6,465,100 6,465,100 5,406,100 5,406,100 (1,059,000) -16.4% - 87,500 87,500 96,700 96,700 9,200 10.5% 4,329,305 | 11,925,700] 11,925,700] 19,772,700 19,772,700 7,847,000 65.8% 10,753,823 | 17,001,700] 17,001,700 | 18,045,100 18,045,100 1,043,400 6.1% 9,477,826 | 22,191,100] 22,191,100] 21,303,100 21,303,100 (888,000) 4.0% 54,646,691 | 88,768,800 | 88,768,800 | 92,890,900 92,890,900 4,122,100 4.6% 2,086,707 | 2,239,600 2,239,600 2,398,600 2,398,600 159,000 7.1% 46,327 878,500 878,500 229,600 229,600 (648,900) —-73.9% (382,911)] (108,300) (108,300) (816,300) (816,300) (708,000) 653.7% (310,896)} (188,000) (188,000) (225,200) (225,200) (37,200) 19.8% (10,315,597)| (9,336,100)} —_(9,336,100)} (10,589,400) (10,589,400) (1,253,300) 13.4% (8,876,371)| 9(6,514,300)| (6,514,300) (9,002,700) (9,002,700) (2,488,400) 38.2% 45,770,320| 82,254,500 | 82,254,500 | 83,888,200 83,888,200 1,633,700 2.0% 5,374,597 | 5,743,600 5,743,600 5,923,100 6,028,900 179,500 5.0% 1,859,974 | 2,052,000 2,052,000 2,279,100 2,148,500 227,100 47% 905,884 | 1,751,900 4,751,900 4,472,500 1,472,500 (279,400) --15.9% 545,005 569,400 569,400 482,300 482,300 (87,100) -15.3% 1,018,674 | 1,159,400 1,159,400 4,182,800 1,182,800 23,400 2.0% 9,704,133 | 11,276,300] 11,276,300] 11,339,800 11,315,000 63,500 0.3% 1,507,661] 1,348,500 1,348,500 1,356,100 1,366,100 7,600 0.6% - 100,000 100,000 250,000 250,000 150,000 150.0% 17,908 50,000 50,000 50,000 50,000 - 0.0% 3,950 50,000 50,000 50,000 50,000 - 0.0% 954,000 - - - - - 0.0% 4,435,674 | 5,123,800 5,123,800 5,192,300 4,942,000 68,500 3.5% 21,336 20,000 20,000 21,000 21,000 1,000 5.0% 658,616 650,000 700,000 750,000 750,000 100,000 15.4% 1,379,325 | 1,376,300 1,376,300 1,374,800 1,374,800 (1,500) 0.1% - 150,000 150,000 100,000 100,000 (80,000) —-33.3% 8,978,470 | 8,868,600 8,918,600 9,144,200 8,893,900 275,600 0.3% -| 10,538,300] — 10,538,300 9,438,500 2,938,500 (1,099,800) -72.1% 10,000,000 } 10,000,000] 10,000,000 | —_ 10,000,000 10,000,000 - 0.0% 129,642 135,000 135,000 135,000 135,000 - 0.0% - 100,000 100,000 100,000 100,000 - 0.0% 10,129,642 | 20,773,300} 20,773,300 | 19,673,500 13,173,500 (1,099,800) —-36.6% 74,582,566 | 123,172,700 | 123,222,700 | 124,045,700 117,270,600 873,000 4.8% 66,151,297 | 35,537,300} 50,119,000 | 31,643,000 38,418,100 (3,894,300) 8.1% 140,733,863 | 158,710,000 | 173,341,700 | 155,688,700 155,688,700 (3,021,300) 1.9% 55,234,997 | 22,803,500} 37,265,200 | —_ 18,983,600 25,758,700 2025/26 $ DIFFERENCE 2024/2025 | ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS ACTUAL | APPROVED | PROJECTED | REQUESTED | RECOMMENDED | FY26BUDGET POLICY 7,014,428 |_ 1,047,400 7,063,300 7,108,300 7,108,300 60,900 $750K 890,434 918,200 933,300 973,300 973,300 55,100 $750K 6,848,129 | 10,164,556 7,177,856 7,477,856 7,477 856 (2,686,700) 10% - 20% 68 Item 1. 76

Noanon 10 "4 12 13 14 15 16 17 18 19 20 21 FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC IMPROVEMENT & EXTENSION FUND SUMMARY BEGINNING BALANCE REVENUES TRANSFER FROM ELECTRIC STATE GRANTS GENERAL SERVICE BILLING INTEREST EARNINGS TOTAL REVENUES TOTALS EXPENSES ELECTRIC ADMINISTRATION ELECTRIC GENERATION TRANSMISSION AND DISTRIBUTION ELECTRICAL ENGINEERING METER READING ERP SYSTEM TOTAL EXPENSES BUDGET BALANCE TOTAL BUDGET BALANCE & EXPENSES RESERVE BALANCES DEPRECIATION RESERVE FUTURE CAPACITY RESERVE 2025/26 $DIFFERENCE % CHG 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET __FY26 VS 13,878,909 9,610,900 15,580,600 15,952,532 15,952,532 6,341,632 66.0% - 10,538,300 10,538,300 9,438,500 2,938,500 (1,099,800) —--72.1% 1,094,934 - - - - - 0.0% 1,052,570 200,000 200,000 1,700,000 1,700,000 1,500,000 750.0% 507,287 - 500,000 500,000 500,000 500,000 0.0% 2,654,791 10,738,300 11,238,300 11,638,500 5,138,500 900,200 52.1% 16,533,700 20,349,200 26,818,900 27,591,032 21,091,032 7,241,832 3.6% 1,078,554 60,000 60,000 190,000 190,000 130,000 216.7% 1,962,709 460,000 460,000 670,000 670,000 210,000 45.7% 1,728,772 2,400,000 2,528,068 2,438,000 2,438,000 38,000 1.6% 3,139,179 5,964,000 5,964,000 8,246,000 1,246,000 2,282,000 -79.1% - 50,800 50,800 94,500 94,500 43,700 86.0% 154,924 1,803,500 1,803,500 - - (1,803,500) —-100.0% 8,064,138 10,738,300 10,866,368 11,638,500 4,638,500 900,200 56.8% 8,469,562 9,610,900 15,952,532 15,952,532 16,452,532 6,341,632 71.2% 16,533,700 20,349,200 26,818,900 27,591,032 21,091,032 7,241,832 3.6% 2025/26 $ DIFFERENCE 2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY 22,650,508 20,416,700 23,741,000 24,741,000 24,741,000 4,324,300 Min $10M 15,517,744 15,990,300 16,264,800 16,964,800 16,964,800 974,500 Min $10M 69 Item 1. 77

oy FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ENGINEERING 410-42-26-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC % DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING CHANGE SALARIES $ 1,104,723 $ 1,152,400 $ 1,152,400 $ 1,231,300 $ 1,231,300 $ 84,800 T% OVERTIME 16,592 17,200 17,200 17,200 17,200 - 0% FICA TAXES 82,330 89,500 89,500 95,500 95,500 6,500 T% HEALTH INSURANCE 194,284 205,300 205,300 214,800 214,800 20,700 5% L1D INSURANCE 4,293 8,600 8,600 13,600 13,600 900 58% WORKERS COMPENSATION 49,429 55,800 55,800 58,600 58,600 4,700 5% PENSION 120,253 142,500 142,500 158,800 158,800 7,600 11% OPEB 10,430 11,300 11,300 12,100 12,100 800 T% PERSONNEL COSTS 1,582,334 1,682,600 1,682,600 1,801,900 1,801,900 126,000 T% UNIFORMS/UNIFORM ALLOW 13,425 9,000 9,000 9,000 9,000 1,000 0% BOOKS 237 500 500 500 500 - 0% SECURITY/SAFETY MATERIALS 3,817 20,200 20,200 20,200 20,200 - 0% SMALL TOOLS 2,485 7,600 7,600 5,600 5,600 - -26% COMPUTER SOFTWARE 32,091 62,700 62,700 62,700 62,700 2,000 0% COMPUTER HARDWARE 5,069 7,000 7,000 2,200 2,200 1,600 -69% ELEC MATERIALS/SUPPLIES 19,705 25,000 25,000 25,000 25,000 - 0% MATERIALS & SUPPLIES 76,829 132,000 132,000 125,200 125,200 4,600 -5% TELEPHONE/FAX 11,851 12,000 12,000 12,000 12,000 - 0% ELECTRICITY 2,491 2,000 2,000 2,000 2,000 - 0% SUBSCRIPTIONS AND DUES 118 2,700 2,700 700 700 - -74% TRAINING/CONF/FOOD/TRAVEL 6,882 22,500 22,500 8,500 8,500 - 62% CONTRACTUAL SERVICES 105,862 120,800 120,800 120,800 120,800 - 0% ENVIRONMENTAL EXPENSES 52,526 45,000 45,000 45,000 45,000 - 0% GASOLINE 11,027 14,000 14,000 14,000 14,000 - 0% OTHER EQUIP REPAIRS/MAINT 5,566 10,000 10,000 10,000 10,000 - 0% RADIO REPAIRS/MAINTENANCE, 4,488 8,400 8,400 8,400 8,400 - 0% ADMINISTRATIVE EXPENDITURES 200,811 237,400 237,400 221,400 221,400 - 7% OPERATING EXPENDITURES 1,859,974 2,052,000 2,052,000 2,148,500 2,148,500 130,600 5% AUTOMOBILES - PURCHASE 177,394 - : : - - 0% OTHER EQUIP - PURCHASE 327,425 95,000 95,000 270,000 270,000 - 184% CONSTRUCTION - PURCHASE : 41,000 41,000 30,000 30,000 - -27% LIGHTING IMPROVEMENTS 20,211 - : 2 - - 0% TRANSMISSION/SWITCHES 112,485 2,618,000 2,618,000 218,000 218,000 - -92% GARRISON SUBSTATION 1,859,725 - : dl - - 0% DISTRIBUTION UPGRADES 641,939 3,210,000 3,210,000 7,728,000 728,000 - -77% CAPITAL OUTLAY 3,139,179 5,964,000 5,964,000 8,246,000 1,246,000 - -79% TOTAL EXPENDITURES $ 4,999,153 $ 8,016,000 $ 8,016,000 $ 10,394,500 $ 3,394,500 130,600 -58% PERSONNEL BUDGETED FULL-TIME POSITIONS 11.0 11.0 11.0 11.0 11.0 - BUDGETED PART-TIME POSITIONS : - - - - -

Electric Engineering Current reductions: e Removed $7M CIP project for AMI upgrade from Distribution Upgrades (59025). e Removed $130.6k Strategic Request for additional Electric Engineer Position (this was based on not hiring for a T&D Ground Worker position at $105.8k — would have still resulted in an overall $25k salary increase). Reductions made by Budgetteam. Total Reductions: $7,130,600 71

cL FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES & WAGES OVERTIME BURDEN @ 40% PERSONNEL COSTS OFFICE SUPPLIES/SUBSCRIPT MEDICAL SUPPLIES SECURITY/SAFETY MATERIALS SMALL TOOLS WATER TREATMENT CHEMICALS COMPUTER SOFTWARE CITY BUILDING MAINTENANCE WATER/SEWER MATERIALS & SUPPLIES OPERATOR INSURANCE TELEPHONE POSTAGE ELECTRICITY TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES ENVIRONMENT EXPENSES OPERATOR MANAGEMENT FEE HOME OFFICE LABOR RIGHT OF WAY/PERMITS GASOLINE OTHER EQUIPT/MAINTENANCE CONTINUOUS EMISSIONS MONI FIRE PROTECTION SYSTEM COMBUSTION TURBINE MAINT POWER DISTRIBUTION SYSTEM ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES TRUCK - PURCHASES OTHER EQUIP-PURCHASE CONSTRUCTION-PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS POWER PLANT OPERATIONS 410-42-80-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 522,416 $ 520,800 $ 520,800 $ 541,200 $ 541,200 4% 1,908 12,000 12,000 12,000 12,000 0% 154,101 160,800 160,800 166,800 166,800 4% 678,426 693,600 693,600 720,000 720,000 4% 861 2,400 2,400 2,400 2,400 0% 148 1,000 1,000 1,000 1,000 0% 512 1,500 1,500 1,500 1,500 0% 373 1,000 1,000 1,000 1,000 0% 16,781 18,000 18,000 18,000 18,000 0% 16,571 13,300 13,300 13,300 13,300 0% 4,479 6,000 6,000 6,000 6,000 0% 192 3,000 3,000 3,000 3,000 0% 39,917 46,200 46,200 46,200 46,200 0% 674,028 833,600 833,600 960,000 960,000 15% 4,246 6,000. 6,000 6,000 6,000 0% 1,755 3,000 3,000 3,000 3,000 0% 55,600 72,000 72,000 60,000 60,000 -17% 6,400, 8,000 8,000 8,000 8,000 0% 116,654 120,000 120,000 120,000 120,000 0% 147,245 72,000 72,000 72,000 72,000 0% 282,408 256,800 256,800 262,800 262,800 2% 7,302 12,000 12,000 12,200 12,200 2% 25,750 38,000 38,000 38,000 38,000 0% 127 2,400 2,400 2,400 2,400 0% 10,340 12,000 12,000 12,000 12,000 0% 3,212 4,000. 4,000 4,000 4,000 0% 608 6,000 6,000 6,000 6,000 0% 32,689 48,000 48,000 60,000 60,000 25% - 6,000 6,000 6,000 6,000 0% 1,368,365 1,499,800 1,499,800 1,632,400 1,632,400 9% 2,086,707 2,239,600 2,239,600 2,398,600 2,398,600 7% - - - - - 0% - - - - - 0% 1,962,709 460,000 460,000 670,000 670,000 46% 1,962,709 460,000 460,000 670,000 670,000 46% $ 4,049,416 $ 2,699,600 $ 2,699,600 $ 3,068,600 $ 3,068,600 14% 24.0 4.0 4.0 4.0 4.0

el DESCRIPTION CONTRACTUAL SERVICES LEGAL EXPENSES CONTRACTUAL SERVICES OPERATOR/SUPPLY MGMT FEE 65 SERIES TOTAL 3RD PARTY HEDGE PURCHASES. CAPACITY CHARGES CAPACITY CREDITS SOLAR POWER SUPPLY SOLAR RENEWAL ENERGY CREDIT RENEWABLE ENERGY CREDITS REGIONAL GREENHOUSE GAS PJM CHARGES - TRANS. & FEES PJM CHARGES - ENERGY PJM CREDITS PJM SPOT MARKET ENERGY 95 SERIES TOTAL RENEWABLE ENERGY CHARGES GAS FUEL FUEL OIL PURCH FOR INVENT NO. 2 FUEL OIL 98 SERIES TOTAL TOTAL EXPENDITURES FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE POWER SUPPLY 410-42-81-99-000 2024-2025 ACTUAL $ 17,908 3,950 701,784 723,642 23,796,546 9,477,826 (10,315,597) 2,499,025 304,524 449,559 10,753,823 4,329,305 (310,896) (382,910.63) 40,601,203 112,474 (66,147) 46,327 $ 41,371,171 2025-2026 APPROVED $ 50,000 50,000 729,900 829,900 26,631,500 22,291,100 (9,336,100) 3,361,200 375,100 6,465,100 87,500 17,001,700 12,675,700 (188,000) (108,300) 79,256,500 15,300 13,200 28,500 $ 80,114,900 2025-2026 REVISED $ 50,000 50,000 729,900 829,900 26,631,500 22,191,100 (9,336,100) 3,361,200 375,100 6,465,100 87,500 17,001,700 11,925,700 (188,000) (108,300) 78,406,500 56,200 822,300 878,500 $ 80,114,900 2026-2027 REQUESTED $ 50,000 50,000 759,000 859,000 24,062,900 21,303,100 (10,589,400) 3,097,100 348,200 5,406,100 96,700 18,045,100 19,772,700 (225,200) (816,300) 80,501,000 205,300 24,300 229,600 $ 81,589,600 2026-2027 RECOMMENDED $ 50,000 50,000 759,000 859,000 24,062,900 21,303,100 (10,589,400) 3,097,100 348,200 5,406,100 96,700 18,045,100 19,772,700 (225,200) (816,300) 80,501,000 205,300 24,300 229,600 $ 81,589,600 % CHANGE 0% 0% 0% 4% 4% -10% 4% 13% -8% -7T% -16% 11% 6% 56% 20% 654% 2% 0% 1242% 0% 84% 706% 2%

bl DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER HARDWARE METERS/METER SUPPLIES WATER/SEWER ELEC MATERIALS/SUPPLIES MATERIALS & SUPPLIES TELEPHONE/FAX ELECTRICITY HEATING OIL/GAS INSURANCE TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES ENVIRONMENTAL EXPENSES RIGHT OF WAY GASOLINE TRUCK REPAIRS/MAINTENANCE OTHER EQUIP REPAIRS/MAINT RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES UG TRANSFORMERS UG CONDUCTORS/DEVICES METERS CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC TRANSMISSION & DISTRIBUTION 410-42-82-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING CHANGE $2,576,845 $ 2,678,200 $ 2,678,200 $ 2,803,500 $ 2,803,500 $ (63,100) 5% 197,759 188,100 188,100 198,800 198,800 (6,400) 6% 205,887 219,200 219,200 229,600 229,600 (5,300) 5% 397,718 383,000 383,000 380,900 380,900 (19,400) -1% 9,246 18,900 18,900 29,900 29,900 (700) 58% 153,209 157,800 157,800 166,300 166,300 (3,800) 5% 456,224 715,800 715,800 843,900 843,900 (5,500) 18% 25,833 26,400 26,400 27,500 27,500 (600) 4% 4,022,721 4,387,400 4,387,400 4,680,400 4,680,400 (104,800) 7% 24,935 34,400. 34,400 24,000 24,000 (1,000) -30% 41,058 41,200 41,200 30,000 30,000 - -27% 24,460 25,000 25,000 25,000 25,000 - 0% 391 3,000 3,000 11,200 11,200 - 273% 41,432 46,500 46,500 46,500 46,500 - 0% 247 1,500 1,500 1,500 1,500 - 0% 392,073 393,300 393,300 394,000 394,000 - 0% 524,595 544,900 544,900 532,200 532,200 (1,000) -2% 17,221 11,800 11,800 11,800 11,800 - 0% 2,336 2,500 2,500 2,500 2,500 - 0% 5,636 6,000 6,000 6,000 6,000 - 0% 6,331 20,000 20,000 20,000 20,000 - 0% 21,152 20,000 20,000 20,000 20,000 - 0% 599,808 575,000 575,000 590,000 590,000 - 3% 19,223 28,000 28,000 28,000 28,000 - 0% 5,955 6,000 6,000 6,000 6,000 - 0% 46,193 65,000 65,000 65,000 65,000 - 0% 62,877 40,000 40,000 40,000 40,000 - 0% 30,487 26,000 26,000 15,000 15,000 - -42% 10,061 11,000 11,000 12,000 12,000 - 9% 827,281 811,300 811,300 816,300 816,300 - 1% 5,374,597 5,743,600 5,743,600 6,028,900 6,028,900 (105,800) 5% 503,359 1,000,000 1,000,000 1,000,000 1,000,000 - 0% 814,337 900,000 900,000 900,000 900,000 - 0% 92,290 500,000 500,000 538,000 538,000 - 8% 1,728,772 2,400,000 2,528,068 2,438,000 2,438,000 - 2% $ 7,103,369 $ 8,143,600 $ 8,271,668 $ 8,466,900 8,466,900 (105,800) 4% BUDGETED FULL-TIME POSITIONS 24.0 24.0 24.0 24.0 24.0 (1)

gL DESCRIPTION SALARIES FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS OFFICE SUPPLIES PRINTING AND DUPLICATING MEDICAL SUP & PHYSICALS COMPUTER SOFTWARE COMPUTER HARDWARE CITY BLDG MAINT SUPPLIES WATER/SEWER MATERIALS & SUPPLIES TELEPHONE/FAX ELECTRICITY SUBSCRIPTIONS AND DUES TRAINING/CONF/FOOD/TRAVEL CONTRACTUAL SERVICES LEGAL EXPENSES COMMUNITY RELATIONS EXP ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES OTHER EQUIP - PURCHASE CONSTRUCTION - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ADMINISTRATION 410-42-84-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 ACTUAL APPROVED REVISED REQUESTED RECOMMENDED $ 259,089 $ 293,800 $ 293,800 $ 238,900 $ 238,900 19,088 22,500 22,500 18,300 18,300 26,041 37,300 37,300 21,200 21,200 1,478 2,600 2,600 3,200 3,200 824 1,000 1,000 800 800 75,136 73,000 73,000 15,500 15,500 2,542 2,900 2,900 2,400 2,400 384,218 433,100 433,100 300,300 300,300 660 2,200 2,200 1,800 1,800 4,271 6,500 6,500 5,000 5,000 196 300 300 300 300 - - - 300 300 1,424 1,500 1,500 1,700 1,700 102,458 200,000 193,500 150,000 150,000 1,616 1,800 1,800 1,800 1,800 112,002 212,300 205,800. 160,900 160,900 6,293 9,200 9,200 9,200 9,200 17,117 24,000 24,000 24,000 24,000 107,558 688,000 694,500 733,800 733,800 1,458 3,000 3,000 3,300 3,300 270,943 366,500 366,500 225,000 225,000 - 10,000 10,000 10,000 10,000 6,296 5,500 5,500 6,000 6,000 409,664 1,106,500 1,113,000 1,011,300 1,011,300 905,884 1,751,900 1,751,900 1,472,500 1,472,500 1,078,554 60,000 60,000 190,000 190,000 1,078,554 60,000 60,000 190,000 190,000 $ 1,984,438 $ 1,811,900 $ 1,811,900 $ 1,662,500 $ 1,662,500 3.0 3.0 3.0 3.0 3.0 % CHANGE -19% -19% -43% 23% -20% -79% -17% -31% -18% -23% 0% 100% 13% -25% 0% -24% 0% 0% 7% 10% -39% 0% 9% -9% -16% 0% 217% 217% 8%

gL FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE DESCRIPTION SALARIES OVERTIME FICA TAXES HEALTH INSURANCE L1D INSURANCE WORKERS COMPENSATION PENSION OPEB PERSONNEL COSTS UNIFORMS/UNIFORM ALLOW SECURITY/SAFETY MATERIALS SMALL TOOLS COMPUTER HARDWARE METER READING SUPPLIES MATERIALS & SUPPLIES TELEPHONE/FAX TRAINING/CONF/FOOD/TRAVEL GASOLINE AUTO REPAIRS/MAINTENANCE OTHER EQUIP REPAIRS/MAINT RADIO REPAIRS/MAINTENANCE ADMINISTRATIVE EXPENDITURES OPERATING EXPENDITURES AUTOMOBILES - PURCHASE OTHER EQUIP - PURCHASE CAPITAL OUTLAY TOTAL EXPENDITURES PERSONNEL BUDGETED FULL-TIME POSITIONS BUDGETED PART-TIME POSITIONS METER READING 410-42-85-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 % ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE $ 287,043 $ 284,300 $ 284,300 $ 260,900 $ 260,900 -8% 10,684 26,400 26,400 14,300 14,300 -46% 21,580 23,800 23,800 21,000 21,000 -12% 75,965 89,600 89,600 69,700 69,700 -22% 1,111 2,200 2,200 3,000 3,000 36% 16,419 16,900 16,900 15,100 15,100 -11% 104,113 77,300 77,300 52,700 52,700 -32% 2,513 2,600 2,600 2,500 2,500 -4% 519,427 523,100 523,100 439,200 439,200 -16% 7,595 9,700 13,100 7,300 7,300 -25% - 100 100 200 200 100% - 4,400. 1,000 3,000 3,000 -32% 200 500 500 7,200 7,200 1340% 2,446 6,800 6,800 6,800 6,800 0% 10,241 21,500 21,500 24,500 24,500 14% 2,826 2,800 2,800 2,800 2,800 0% 385 500 500 600 600 20% 6,271 11,000 10,000 11,000 11,000 0% - 4,000 5,000 3,000 3,000 -25% 5,073 5,000 5,000 - - -100% 782 1,500 1,500 1,200 1,200 -20% 15,337 24,800 24,800 18,600 18,600 -25% 545,005 569,400 569,400 482,300 482,300 -15% - - - 94,500 94,500 100% - 50,800 50,800 - - -100% - 50,800 50,800 94,500 94,500 86% $ 545,005 $ 620,200 $ 620,200 $ 576,800 $ 576,800 -7% 4.0 4.0 4.0 4.0 4.0

LL FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE SYSTEM OPERATIONS 410-42-86-99-000 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED SALARIES $ 596,108 $ 630,100 $ 630,100 $ 632,900 $ 632,900 OVERTIME 114,038 149,600 149,600 149,600 149,600 FICA TAXES 52,359 59,700 59,700 59,900 59,900 HEALTH INSURANCE 115,576 117,400 117,400 111,900 111,900 LID INSURANCE 2,175 4,400 4,400 6,800 6,800 WORKERS COMPENSATION 39,181 43,200 43,200 43,400 43,400 PENSION 93,033 148,800 148,800 172,100 172,100 OPEB 6,204 6,200 6,200 6,200 6,200 PERSONNEL COSTS 1,018,674 1,159,400 1,159,400 1,182,800 1,182,800 TOTAL EXPENDITURES $ 1,018,674 $ 1,159,400 $ 1,159,400 $ 1,182,800 $ 1,182,800 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 % CHANGE 0% 0% 0% -5% 55% 0% 16% 0% 2% 2%