2022-2023 Draft Annual Operating Budget

CITY OF DOVER DRAFT ANNUAL OPERATING BUDGET FOR FISCAL YEAR JULY 1, 2022 - JUNE 30, 2023 “COMMUNITY EXCELLENCE THROUGH QUALITY SERVICE” Published by: The City Manager’s Office David S. Hugg, III, City Manager Sharon J. Duca, P.E., Assistant City Manager

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

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Table of Contents FY 2022 – 2023 Draft Annual Operating Budget With 2023 – 2027 Capital Investment Plans SECTION PAGE INTRODUCTION 1 City Manager’s Letter........................................................................................... Budget Drivers & Challenges................................................................................ 2 How To Use This Budget...................................................................................... 10 Operational Structure........................................................................................... 12 BUDGET SUMMARY Budget Process ..................................................................................................... 14 FUND SUMMARIES All Funds Financial Summary ............................................................................. 24 General Fund........................................................................................................ 26 Projected Cost Per Capita..................................................................................... 29 Wastewater Fund.................................................................................................. 32 Water Fund........................................................................................................... 36 Electric Fund......................................................................................................... 40 46 Property Tax Projection........................................................................................ 47 Electric Fund Forecast.......................................................................................... PERSONNEL SUMMARY 49 Personnel Table ................................................................................................... Personnel Cost Summary..................................................................................... 51 Overtime Trends – FY17 through FY20 Comparison .......................................... 53 CAPITAL INVESTMENT PLAN Total City Funding Source Summary .................................................................. 59 General Fund Funding Source Summary ................................................................................... 69 Projects by Department ...................................................................................... 70 Water Fund Funding Source Summary ................................................................................... 121 Projects by Department......………………………………………………………………………. 122 i

FY 2023 Draft Annual Operating Budget – Dover, Delaware Table of Contents SECTION PAGE Wastewater Fund Funding Source Summary ................................................................................... 147 Projects by Department......………………………………………………………………………. 148 Electric Fund Funding Source Summary ................................................................................... 165 Projects by Department....................................................................................... 166 American Rescue Plan Fund Funding Source Summary ................................................................................... 189 Projects by Department ....................................................................................... 197 DEBT SERVICE Debt Limit Debt Service Schedules General Obligation Bonds.................................................................................... 199 Water/Wastewater & Electric Revenue Bonds .................................................... 200 GENERAL General Fund Budget Review ................................................................................ 203 Operating Department & Division Summaries ............................................... Mayor .................................................................................................................. 205 City Council .......................................................................................................... 207 City Manager ........................................................................................................ 209 City Clerk ............................................................................................................. 211 Central Services Procurement & Inventory ...................................................................................... 213 Facilities Management ........................................................................................... 215 Fleet Maintenance ...................................................................................... 217 Customer Services................................................................................................ 219 Finance ................................................................................................................. 221 Fire ....................................................................................................................... 223 Human Resources ................................................................................................ 225 Information Technology ...................................................................................... 227 Library.................................................................................................................. 229 Parks & Recreation .............................................................................................. 231 Grounds ..................................................................................................... 233 Planning, Inspections, & Community Development Planning .................................................................................................................. 235 Inspections.............................................................................................................. 237 Code Enforcement .................................................................................................. 239 Life Safety................................................................................................................ 241 Police..…………………………………………………………………………………………………..... 243 Public Works Administration .............................................................................................................. 247 Sanitation....................................................................................................................... 249 Streets ............................................................................................................................ 251 Stormwater..................................................................................................................... 253 Engineering.................................................................................................................... 255 ii

FY 2023 Draft Annual Operating Budget – Dover, Delaware Table of Contents SECTION PAGE PUBLIC UTILITIES WATER Water Fund .............................................................................................................. Water Engineering ......................................................................................... 259 Water Maintenance........................................................................................ 261 Water Treatment Plant .................................................................................. 263 PUBLIC UTILITIES WASTEWATER Wastewater Fund ............................................................................................. 267 Wastewater Engineering ................................................................................ Wastewater Maintenance .............................................................................. 269 PUBLIC UTILITIES ELECTRIC Electric Fund .................................................................................................... Administration ............................................................................................... 273 Engineering ……………………………………………………………………………………….. 275 277 Transmission & Distribution ......................................................................... 279 Power Plant Operations ................................................................................. Power Supply ................................................................................................. 281 Meter Reading................................................................................................ 283 System Operations ......................................................................................... 285 OTHER FUNDS Special Revenues ............................................................................................. 287 Municipal Street Aid...................................................................................... 289 290 Electric Red Light Program (ERLSP)............................................................ 291 Realty transfer Tax.............. ........................................................................... 292 Community Transportation ........................................................................... Substance Abuse Program ............................................................................ 293 Library Grants................................................................................................ 294 Community Development Block Grants (CDBG) .......................................... 295 Police Grants................................................................................................... 296 Lodging Tax .................................................................................................... 298 American Rescue Plan Act.............................................................................. 299 Internal Service Funds..................................................................................... 300 Workers Compensation ................................................................................. 301 iii

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BUDGET DRIVERS AND CHALLENGES Below are major budget drivers and challenges that were part of the development of this Draft Budget for Fiscal Year 2023. All were factors in developing the final budget. Inflation – Running at close to 9% over the last year alone. Year over year increases are their highest since 1982 which is affecting the cost of supplies, construction and services. Fuel Costs – Regular gasoline is up by $1.42 per gallon over the last year (+63%) and diesel fuel is up by $3.47 per gallon over the last year (+274%). Lead Times and Supply Chain Issues – Included are increased uncertainty about costs, increased maintenance and equipment shortages delaying projects. Personnel Costs – Union contracts include fixed contract increases, along with built-in step increases, which require additional funding and limit options. Pension and other benefit cost increases are also included. Unfunded State Mandates – The $15 minimum wage requirement, expanded Family Leave provisions, legislation requiring EV charging ordinances and others pending General Assembly considerations add obligations. Competition for Employees – A tight employee market resulting in competition for public and private workers which is driving up salaries, hiring bonuses, benefits, etc. is strongly impacting recruitment and retention. Energy – Rapidly escalating wholesale energy costs driven by record breaking natural gas prices (up by $3.35 per thousand cubic feet over the past six months (+82.7%)) are requiring rate surcharges, PCA adjustments and reduction of fund transfers. Purchase power costs are projected to increase from $50.1M in FY22 to $91.5M in FY23. Deferred Maintenance – Building and equipment repairs, and maintenance cannot be postponed indefinitely. Obsolescence – Older technologies are increasingly not supported by vendors. There is no dedicated fund for ongoing upgrades and replacements. Deferred Replacements – Equipment and vehicles require additional maintenance, are less efficient and lose value as they age. Replacements are increasingly difficult to obtain as manufacturers limit inventories. Demand Growth – The city continues to grow in area, population, customers, streets, utilities, etc. Forecasts show Dover reaching over 40,000 people in the next couple of years. These added demands on resources cannot be ignored. Policies relating to revenue reserves, bond coverage, debt limits, etc. limit budget flexibility. Equity and efficiency must drive decisions relating to services and programs, staffing and departmental needs and the continued provision of quality services to our residents and customers. 2

FY23 BUDGET DECISION HIGHLIGHTS In order to submit a balance budget for FY23 the following was required: Vehicle Deferments to FY24 ($291,900) • Planning, Inspections and Community Development – 2 vehicles at $50,600 • Public Works – 6 vehicles / equipment at $140,500 • Electric – 3 vehicles at $100,800 Project Deferments to FY24 ($2.168M) • Information Technology – Cisco Switches Replacement – Split with FY24 - $50,000 • Police – Police Station Exterior Building Maintenance – Move to FY24 - $36,000 • Public Works – West Street Flooding Improvements Design – Move to FY24 - $56,000 • Public Works – The Greens/Lamplighter Improvements Feasibility – Move to FY24 - $16,000 • Electric – The Greens Underground Upgrade – Move to FY24 - $260,000 • Electric – LED Lighting Conversion – Move to FY24 - $1.75M Project Funding Adjustments ($4.5712M) • Public Works – Street, Concrete and Alley Program – Pay for with ARPA/CTF - $1.2M • Water – Water Quality Improvements – Pay for with ARPA - $1.2875M • Water – Elevated Water Tower Maintenance – Pay for with ARPA - $655,000 • Water – Future Well Installation – Pay for with ARPA - $707,700 • Water – Well #9 Improvements – Pay for with ARPA - $319,000 • Wastewater – Puncheon Run PS Pump Replacement – Pay for with ARPA - $85,000 • Wastewater – Lepore Road Sanitary Sewer Upgrade – Pay for with ARPA - $317,000 Rate Changes • Sanitation Fee – Base price rate increase to $25 / month. • Water / Wastewater Rates – Base price rate increase to $2.82 / tgal. • Tax Rate – Increase by $0.05 / $100 assessed value. • Electric PCA Credit – Removed • Electric Rate Surcharge – 25% Policy Adjustments • Electric Fund Transfer to General Fund – Reduced (from $10M to $5M) • Water Fund Transfer to General Fund – Increased (from $0.5M to $1M) • Wastewater Fund Transfer to General Fund – Increased (from $0.5M to $1M) • Revenue Reserve Policy – Reduced (from 8% to 5%) 3

DATA: DEMOGRAPHICS & AREA POPULATION - 9.6% INCREASE 2010 2020 39,491 36,047 POPULATION POPULATION PROJECTIONS +9.3% +1.4% +1.3% +2.2% +2.1% +3.1% +3.0% 44,964 43,643 42,322 41,446 40,031 40,570 39,491 36,047 2010 2020 2025 2030 2035 2040 2045 2050 4

NUMBER OF HOUSEHOLDS - 13.0% INCREASE 2010 2020 14,740 13,046 NUMBER OF HOUSEHOLDS LAND AREA (SQ.MI.) - 2.5% INCREASE 2010 2020 23.87 23.29 LAND AREA (SQ.MI.) 5

DATA: TAX RATES TAX RATE per 100 2021 0.4150 2.5% 2020 0.4050 -8.0% 2019 0.4400 8.6% 2018 0.4050 0.0% 2017 0.4050 0.0% 2016 0.4050 0.0% 2015 0.4050 19.9% 2014 0.3378 0.0% 2013 0.3378 0.0% 2012 0.3378 0.0% 2011 0.0% 0.3378 2010 0.3378 0.0000 0.0500 0.1000 0.1500 0.2000 0.2500 0.3000 0.3500 0.4000 0.4500 0.5000 DATA: PERSONNEL FULL-TIME PERSONNEL 2010 2020 2022 394 383 376 1.9% -4.6% FULL-TIME PERSONNEL 6

FULL-TIME PERSONNEL BY DEPARTMENT 38 WATER & WASTEWATER 38 -7.3% 41 2 TAX 3 -55.6% 4.5 30 PUBLIC WORKS 31 7.1% 28 140 POLICE 135 17.6% 119 22 PLANNING, INSPECTIONS & COMMUNITY DEVELOPMENT 22 -4.3% 23 23 PARKS & RECREATION 23 -4.2% 24 2 MAYOR 2 100.0% 1 15 LIBRARY 14 -16.7% 18 5 INFORMATION TECHNOLOGY 4 -37.5% 8 4 HUMAN RESOURCES 4 0.0% 4 5 FIRE 5 -16.7% 6 8 FINANCE 8 0.0% 8 45 ELECTRIC 42 -9.1% 49.5 0 ECONOMIC DEVELOPMENT 0 -100.0% 3 18 CUSTOMER SERVICE 20 -14.3% 21 6 CITY MANAGER 5 20.0% 5 4 CITY CLERK 4 0.0% 4 16 CENTRAL SERVICES 16 -40.7% 27 % CHANGE COMPARISON - 2010 0 20 40 60 80 100 120 140 160 TO 2022 2022 2020 2010 7

DATA: ASSETS & SERVICES ASSETS 6.5% 229.79 2010 2020 6.0% 215.70 196.08 185.00 12.7% 113.00 100.27 CITY MAINTAINED STREETS (MI.) WATER MAIN (MI.) SANITARY SEWER MAIN (MI.) ELECTRIC CUSTOMERS 2010 2020 24,440 22,968 6.4% ELECTRIC CUSTOMERS 8

POLICE STATISTICS 344 WEAPONS LAW VIOLATIONS 186.7% 120 830 DRUG/NARCOTIC OFFENSES 30.3% 637 149 FRAUD TOTAL -65.6% 433 1,592 LARCENY - THEFT TOTAL -16.6% 1,908 1,258 ASSAULT TOTAL 13.1% 1,112 23 KIDNAPPING & ABDUCTION -41.0% 39 9 CRIMINAL HOMICIDE TOTAL 800.0% 1 0 500 1,000 1,500 2,000 2,500 2020 2010 POLICE STATISTICS 2010 2020 12,325 10,237 20.4% MISCELLANEOUS CALLS FOR SERVICES 9

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Introduction City of Dover HOW TO USE THIS BUDGET The City of Dover budget document is intended to provide concise and reliable information to readers (Dover's citizens, the public, and other governmental entities) about the City's policies, financial plan, and operations. It includes information on Dover's objectives and budget for Fiscal Year 2023. At the front of the budget is a Table of Contents that will aid the reader in finding specific information quickly and provide a summary of the major topics. The budget is divided into 11 major sections: Introduction, Budget Summary, Fund Summaries, Personnel Summary, Capital Investments Plan, Debt Service, General, Public Utilities Water, Public Utilities Wastewater, Public Utilities Electric, and Other Funds. Highlights of each section are as follows: INTRODUCTION The City Manager's letter to Council contains an overview of the budget. It discusses goals of the budget and highlights important issues by major fund and division summaries. The Introduction also includes a section on the City operational structure. BUDGET SUMMARY In this section, all the funds are discussed in summary form. The Budget Summary begins by reviewing the budget process, calendar, budget procedures, financial policies and an All Funds Summary. FUND SUMMARIES A Fund Summary of each major fund which shows how revenues and expenditures are reported by fund, a self- balancing set of accounts designed to track specific revenues, and the uses of those revenues. Each fund's origin and purpose. These explain and discuss, in more detail, the City's major funds and their contingencies. Funds presented in this section include: General Fund, General Capital Project Fund, Water Fund, Water Improvement and Extension Fund, Wastewater Fund, Wastewater Improvement and Extension Fund, Electric Revenue Fund, and Electric Improvement and Extension Fund. PERSONNEL SUMMARY This section provides a summary of the City’s personnel, Overall Personnel Budget, and overtime trends. CAPITAL INVESTMENTS PLAN (CIP) Readers can find information on criteria, guidelines, and summary information on revenue sources and uses in this section. Highlights of Dover's CIP are identified, and a description of each project funded for Fiscal Year 2023 is included. DEBT SERVICE In this section, readers get an overview of the City's debt and the charter information on the subject. The City’s Debt Policy is also included. 11

Introduction City of Dover GENERAL, WATER, WASTEWATER, and ELECTRIC These sections of the budget are arranged by fund with the department listing beginning with Mayor, City Council, and City Manager. Thereafter, the departments are listed alphabetically within each fund. Departments are further categorized into divisions. Each department’s budget detail begins with a description of the department vision and an overview of major programs, objectives and measures, and strategic objectives and measures, along with any budget recommendations and notes, if appropriate. OTHER FUNDS Readers can find information on the City's other funds. These funds are usually internal service funds (cost sharing funds that serve the major funds), trust funds (funds held by the City in a trustee capacity) and agency funds (funds that account for assets held by the City as an agent for another outside agency). Readers are encouraged to contact the City with any comments or questions they might have regarding the budget. Inquiries may be addressed to the City Manager, P.O. Box 475, Dover, DE 19903-0475 or by telephone at (302) 736-7005. 12

Introduction City of Dover OPERATIONAL STRUCTURE Each operational fund is comprised of departments which are major organizational units of the City. Each department has overall management responsibility for one or more divisions. For all departments, a departmental vision; major programs, objectives, and measures; and strategic objectives and measures are presented. A line item listing of expenses is included along with a personnel summary and organization charts by functions and staffing. The operational structure is included as a cross reference to depict relationships among programs, organizational units, and funds. The operational units by fund are listed in the table below. FUND DEPARTMENT DIVISION/PROGRAM GENERAL FUND Mayor Dover Police Department Economic Development Community Development City Council Legislative, Policy, and Administration Fiduciary Community Interaction City Manager Budget Preparation Department Management Project Development Emergency Preparedness Central Services Warehouse and Purchasing Facilities Management Fleet Maintenance City Clerk Administrative Support Codification Ombudsman Municipal Elections and Referenda Customer Services/ Customer Service Tax Office Billing Collections Appraisal and Assessment Administration Finance Treasury and Cash Management Financial Reporting Administration Fire Fire Suppression and Rescue Response Fire Communications Fire Prevention Human Resources Recruitment and Employment Employee Benefits Risk Management Employee and Labor Relations Information Technology Support Programming Administration 13

Introduction City of Dover FUND DEPARTMENT DIVISION/PROGRAM GENERAL FUND Parks and Recreation Parks and Park Management Grounds and Beautification Recreation Youth Intervention Program Library Circulation/Reference Services Adult Services Youth Services Police Core Law Enforcement Operational Support Services Administrative Support Services Planning and Inspections Planning and Planning Services Property Maintenance Construction, Inspection, and Permit Administration Fire Marshal Community Development Public Works Administration Engineering and Inspection Sanitation - Solid Waste Streets Stormwater Water & Wastewater Engineering & Inspection WATER FUND Water & Wastewater Water – Engineering & Inspection Water – Maintenance Water - Treatment Plant WASTEWATER FUND Water & Wastewater Wastewater – Engineering & Inspection Wastewater – Maintenance ELECTRIC FUND Electric Administration Transmission & Distribution Engineering System Operations & Energy Programs Power Supply Electric Generation The budget includes other special funds which can be found in Other Funds. 14

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

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BUDGET PROCESS The budget process is conducted to comply with all charter mandates. The City Charter mandates the following: On or before the second Monday of May each year, the City Manager shall prepare and submit to the Council a budget presenting a financial plan for conducting the affairs of the City for the ensuing fiscal year. The total of proposed expenditures shall not exceed the total of anticipated income. The budget shall include the following information: ● A detailed statement showing the expenses of conducting each department and office of the City for the current year and last preceding fiscal year ● A detailed estimate of the expenses of conducting each department and office of the City for the ensuing fiscal year with reasons for the increases and decreases recommended ● The value of supplies and materials on hand ● The amount of the debt of the City with a schedule of maturities of bond issues ● A statement showing the amount required for interest on the City debt and for paying off any bonds maturing during the year and the amount required for the sinking fund ● An itemized statement of all anticipated income of the City with a comparative statement of the amounts received by the City from each of the same or similar sources for the last preceding and current fiscal years ● An estimate of the amount of money to be received from taxes ● Other information as the City Manager may think desirable or as may be required by the Council The Council shall, on or before the second Monday in July in each year, adopt a budget for the succeeding fiscal year. The Council shall, as far as possible, adhere to the budget so adopted in the making of appropriations. The preparation of the budget begins with the establishment of goals and parameters through the City Manager's office. In November, the City Manager’s Office distributes comprehensive budget instructions to department heads. The City of Dover's method of budgeting has evolved from concepts of many budgeting methods. A line item form of budget is used to account for expenses and revenues. In recent years, the City has incorporated concepts of programmatic budgeting which focuses on programs performed. Programs are examined periodically for their relevance and effectiveness, a concept which comes from zero-based budgeting philosophy. In March of 2022, budget line items for both the current budget and proposed budget were reviewed with department heads to determine if service levels were to be maintained, improved, or reduced. New projects for the Capital Investment Plan were reviewed at this time as well. Revenues were projected as accurately as possible, in order to set priorities for proposed expenditures. The Council will review the proposed budget in early June. June 13, 2022 has been set for the Electric Fund Budg et Public Hearing. Public comments on the entire FY22 City Budget were also sought on this date. The budget is made available on the City of Dover website at https://www.cityofdover.com/public-documents. According to the ordinance, the proposed budget must go through two readings. After the budget’s adoption, monthly financial reports are issued to monitor and control the budget during the fiscal year. 15

FISCAL 2022-2023 (JULY 1, 2022 – JUNE 30, 2023) Chronological BUDGET GUIDELINES REVENUES, EXPENSES & CIP PERSONNEL BUDGET SUMMARIES, ANALYTICS & FORECAST MODELS COUNCIL & COMMITTEE PRESENTATIONS 10/1/2021 Budget Memo & Instructions to be distributed 10/4/2020 – Department’s Revenue & Expense Budget Preparation and entry into Munis 12/17/21* Lockout will occur on 12/17/2021. Price guides for computer related items, cell phones, copier maintenance, State radio 10/22/21 maintenance, janitorial, HVAC, uniforms, and life cycle replacements placed in the shared folder. Submissions to Cent. Services by 10/22/21*; Inspections completed 11/22/21; Vehicle 10/22/21* – inspections and recommendations completed; Submit to Finance and City Manager by 11/22/21 11/22/21 ; 11/1/21 Personnel budget file, ‘add pays’ and instructions distributed (without benefits); *11/19/21 5:00 p.m. Requests for headcount or personnel changes (reclassification/raise) due to Human Resources Personnel budget changes, including reclassifications are reviewed by the City Manager, 11/22/21 – 12/23/21 Controller/Treasurer & Human Resources Director. Meetings held with Department Heads to discuss. Department’s Revenue & Expense Budget Preparation and entry into Munis *12/17/21 *Lockout will occur on 12/17/2021. Complete personnel budget files; CMO to determine benefit rates; CMO enters *1/7/21 personnel items into Munis. Department Narrative due. 1/7/21 – 1/24/21 City Manager & Human Resources review draft personnel budget. Department CIP budget preparation; Department entry into MUNIS. and Plan-It; completed and matches 10/4/21 – *12/17/21 *Lockout for CIP will occur on 12/17/2021. All CIP support documentation submitted to Finance and City Manager by 1/24/2022 1/21/22 – 1/28/22 Council workshop to review budget goals and objectives (if scheduled) 1/28/22 – 2/18/22 Draft Budget Summaries & Forecast Models Prepared (based on FY22 data) 2/25/22 – 3/7/22 Draft Budget Summaries and historical trend review by City Manager & Controller 3/1/22 – 3/21/22 Draft Budget Review meetings held with Department Heads 3/22/22 – 4/1/22 Revised Draft Budget & CIP prepared; Organization Charts due to City Manager; 4/4/22 or 4/22/22 Continuation of Review of Draft CIP with Council Committees 4/11/22 – 5/6/22 Budget Communication Meetings with Commercial Customers, Department Heads & citizens 5/23/22 Preliminary Draft Budget to Council & Electric Public Hearing Advertisement posted 5/16/22 – 5/23/22 Budget review meetings as needed; Standing Committee Members invited; 5/23/22 Electric Public Hearing & First Reading of Budget Ordinance 6/13/22 Second Reading of Budget Ordinance (3rd Read 6/27 if necessary) Bold with asterisk indicates deadline for Department Heads* 16

Budget Summary City of Dover AMENDING THE BUDGET There are two ways of amending any individual budget. Although the budget is presented as a line item budget, department heads are permitted to change the breakdown within the materials and supplies and administrative groups of accounts (52000, 53000) if the total budgeted for that department is not exceeded. Department heads are not authorized to re-appropriate salary (51000) or capital items (54000). Through budget ordinance, the City Manager has the authority to make interdepartmental transfers of up to five percent if financial policies are adhered. Any re-budgeting of available fund balances must have the approval of the City Council. BUDGET PROCEDURES Budgets are prepared for the General Fund, Governmental Capital Projects Fund, Water Fund, Wastewater Fund, Water Capital Projects Fund, Wastewater Capital Projects Fund, Electric Revenue Fund, Electric Capital Projects Fund, Municipal Street Aid Fund, Housing Grant Funds, Workers Compensation Fund, Community Transportation Improvement, Delaware Prevention Network (DPN) Grant, and Lodging Tax Fund. The Governmental Capital Projects Fund is a section of the General Fund. This section is required by our financial policy. The separate budget for this fund covers the planning and control of only capital items for the General Fund. The Water Capital Projects Fund, Wastewater Capital Projects Fund, and Electric C apital Projects Fund are sections of each utility enterprise. These sections are required by bond resolutions. Separate budgets for these funds cover the planning and control of only capital items of the utilities. Estimated ending budgetary balances provide the balancing amount for each budget. Acceptable budgetary balance guidelines were established by Council. The General Fund should maintain a minimum reserve in the budget balance of at least eight percent and no greater than twelve percent of the current year operating revenues for the General Fund, excluding the carry forward balance. Water and Wastewater Funds should maintain a minimum reserve in the budget balance of at least eight percent and no greater than 17 percent of the current year operating revenues for each of the Water and Wastewater Funds, excluding the carry forward balance. Electric Revenue Fund should maintain a minimum budget balance of at least twelve percent of the current year operating revenues for the Electric Revenue Fund, excluding the carry forward balance. The City follows the practice of encumbrance accounting for the Governmental Fund types. Encumbrances represent commitments related to unperformed contracts for goods or services. The encumbrances outstanding at year ends are reported as reservations of fund balances and do not constitute expenditures or liabilities. The commitments will be honored during the subsequent year. The City Council adopts the budget. The City Council also adopts revisions for major items throughout the year. The City Charter requires the City to adhere to the budget appropriations as adopted by City Council. Department managers may not amend the total department budget amounts. Budget ordinances give the City Council the authority to revise budget appropriations. Budget ordinances give the City Manager the authority to transfer amounts not exceeding five percent of the total departmental budget within departments and between departments within funds. This is the legal level of budgetary control. If expenditures exceed appropriations by less than five percent of the total department budget, no formal Council approval procedure is required by the City budget ordinance. However, the City Council reviews all departmental budget activity on a regular basis and must approve all over expenditures of appropriations or transfer of appropriated amounts. All unencumbered appropriations lapse at the end of the fiscal year. 17

Budget Summary City of Dover CAPITAL INVESTMENTS PLAN AND BUDGET The Capital Investments Plan is a five-year plan for the purchase of property, equipment, and public improvements that are of a permanent nature. The City proposes a five-year Capital Investments Plan annually. The capital investments budget is a one-year appropriation of expenditures from the Capital Investments Plan and is normally funded from bond proceeds, grants, and operating funds. Capital expenditures are those which are not a current expense and have a period of usefulness of at least five years. Such items include projects requiring debt obligation, acquisitions or lease of land, purchase of major equipment or vehicles, construction of buildings or facilities, and major improvements. CRITERIA Capital outlays are major projects undertaken by the City that generally fit within one or more of the following categories: All projects requiring debt obligation or borrowing Any acquisition or lease of land Purchase of major equipment and vehicles ordered in excess of $25,000 with a life expectancy of five years or more Construction of new buildings or facilities including engineering, design, and other pre-construction costs with an estimated cost, in excess, of $25,000 Major building improvements that are not routine expenses and that substantially enhance the value of a structure Major equipment or furnishings required to furnish new buildings or other projects Major projects that are generally not recurring on a "year in, year out" basis Projects costing more than $1,000 but less than $25,000 are included with the operating budget (minor capital). All vehicles requested for replacement were inspected by Fleet Maintenance staff. Each vehicle’s brake system, fuel system, suspension, steering mechanism, coupling devices, and operating systems were checked for condition and rated good, fair, or poor. Repair estimates were also included if any of the vehicle systems required maintenance. Any vehicles with a rating of good or fair were not replaced. 18

Budget Summary City of Dover BUDGET POLICY GUIDELINES The City of Dover follows numerous policy guidelines when preparing the budget. The most significant guidelines follow: The budget should be balanced with current revenues being equal to or greater than current expenditures/expenses. The following approaches are employed to balance the budget in order of priority: improve productivity, create new service fees, raise existing service fees based on the cost of services, eliminate programs, increase property taxes, and lastly, reduce or eliminate services. The tax rate should be competitive with nearby cities and cities of comparable size. The rate should produce revenue adequate to pay for approved City services. Qualified senior citizens receive a $50,000 exemption from assessed value. The General Fund shall realize returns from the Enterprise Funds. The returns should not sacrifice improvements to the utilities. The budget includes transfers of $10,000,000 from the Electric Fund and $500,000 each from the Wastewater and Water Funds for a total transfer from the Utility Funds to the General Fund of $11,000,000. This makes up a combined 23.5% of the General Fund revenues. Contingency Funds shall be maintained in the General, Wastewater, Water, and Electric Funds. These contingencies should be adequate to handle unexpected expenditures/expenses. The General, Wastewater, and Water Funds should maintain an amount equal to at least two percent of the current year operating revenues. The Electric Revenue Fund should maintain an amount equal to at least one percent of the current year operating revenues. The City may only use monies in the contingency funds in times of unforeseen emergency expenditures. Investments made by the City will address safety, liquidity, and yield. Interest earned from investment of available funds will be distributed to funds according to ownership of the invested funds. The City’s investment policy authorizes investment of City funds in U.S. Government Securities, fully insured or fully collateralized Certificates of Deposit with federally insured institutions, the State investment pool, and Repurchase Agreements. Utility rates are reviewed annually to ensure that they will generate revenues adequate to cover operating expenses, meet the legal requirements of bond covenants, and allow adequate capital replacement. EXPLANATION OF FUNDS The accounting policies of the City conform to generally accepted accounting principles as applicable to governments. The following is a summary of the more significant policies: ● Basis of Presentation - Fund Accounting The accounts of the City are organized based on funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped into eight generic fund types and four broad fund categories as follows: The City reports the following major governmental fund: General Fund: The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. The City reports the following major proprietary funds: Electric Revenue Fund: This fund incorporates all transactions related to the generation transmission and distribution of electricity. The Energy Authority (TEA) is contracted to manage the City’s power procurement, and North American Energy Services (NAES) is contracted to operate and maintain Dover’s electric generators at the McKee power plant and the Van Sant unit. 19

Budget Summary City of Dover Wastewater Fund: This fund accounts for transactions related to wastewater services, including the payment of fees to Kent County for the treatment of sewage. Water Fund: This fund accounts for transactions related to water services. The City also holds lease agreements with cell phone companies for equipment placed on City water towers. The City reports the following non-major funds: Internal Service Fund: The City has created one internal service fund to account for the activities related to self- insured Workers Compensation. Receipts are providing from contributions by the City’s three major funds. Expenses are related to payment of claims, premiums, and administration costs. Actuarial analyses are completed triennially to insure enough reserves for claims for the Workers Compensation Fund. Special Revenue Funds: These funds account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Fiduciary Funds: Fiduciary funds consist of trust and agency funds and are used to report assets held by the City in a trustee or agency capacity for others. These funds are, therefore, not available to support City programs. The City is the trustee for the City’s two pension plans, the Police Pension Fund and the Employee Pension Fund. Agency funds are used to account for assets held by the City as an agent for individuals, private organizations, or other governments. The City has six agency funds: Dover Parking Authority, Library Consortium, Dover Arts Council, Downtown Dover Development Corporation, Main Street Dover, Inc., Dover Days, and Fourth of July Celebration Committee. The City allocates the costs of certain governmental services to the costs of business-type activities (indirect expense allocation). These costs include allocated amounts of City management, centralized budgetary formulation and oversight, accounting financial reporting, information technology, payroll, procurement, contracting and oversight, investing and cash management, personnel services, etc. The allocations are charged to the business-type activities based on the use of these services. As a matter of policy, the costs of certain governmental functions are not allocated to the business-type activities such as public safety, library, recreation, permitting, inspections, streets, sanitation, community, and economic development. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made regardless of the measurement focus applied. All Governmental Funds, Expendable Trusts, and Agency Funds are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Revenues that are susceptible to accrual include property taxes and billable service charges. All other revenues are accounted for when they are received. Property taxes are recognized in the fiscal period for which they are levied provided they are “available’ – i.e., they are collected in the current period or are expected to be collected soon enough thereafter to be used to pay liabilities of the current period. The City considers all revenues reported in the government funds to be available if the revenues are collected with 60 days after year-end, except for trash collection, which has a 30-day collection period. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. The exception to this general rule is principal and interest on general long-term debt which is recognized when due. Also, claims and judgments and compensated absences are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources. 20

Budget Summary City of Dover The government-wide financial statements as well as all proprietary and fiduciary trust funds are accounted for using the accrual basis of accounting and the economic resources measurement focus. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. BUDGETARY BASIS OF ACCOUNTING The City prepares the budget for Governmental Fund types in which the expenditures are estimated based on liabilities for goods and services to be incurred during the fiscal year. Revenues for the General Fund are budgeted on a cash basis except for property taxes and billable services, which are on a modified accrual basis. Under the cash basis of budgeting transactions are recognized only when cash is received. Under modified accrual basis revenues are recorded when they are earned (whether cash is received at the time). The expenditures are accounted for when the purchase orders are issued. Encumbrances are established when purchase orders are issued and accounted for as a designation of fund balance at year-end. The budget is amended in the subsequent year for the outstanding encumbrances of the prior year. Budgets for the Electric Revenue Fund, Water/Wastewater Fund, and Internal Service Fund are prepared on an accrual basis. Revenues are recorded when they are earned, and expenditures are recorded when goods and services are received whether cash disbursements are made at the time or not. Budgets are prepared under the assumption that the principal redemption of long-term debt must be assumed by Enterprise Fund activity in conformity with the bond ordinance. The budget is presented in this document in the legal budget format (non-GAAP) adopted by the City. Under this method: Capital outlays are considered expenditures; grants are considered as revenues and not contributions to capital; depreciation is not budgeted; debt service proceeds are considered to be revenues, not an increase in liabilities; debt payments are shown as expenditures rather than reductions of liabilities; proceeds from the sale of assets are considered revenue, however, the gain or loss is not. 21

Budget Summary City of Dover THIS PAGE INTENTIONALLY LEFT BLANK 22

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

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City of Dover Fiscal Year 2022 Recommended Budget Budget Highlights & Discussion Points 23

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FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover All Funds Summary Fiscal 2023 Recommended Budget Fund or Beginning Revenues/ Expenses/ Ending Reserve Account Balances Transfers In Transfers Out Balances 1 General Fund 2 Operating Fund $ 10,077,500 $ 44,043,900 $ (51,819,500) $ 2,301,900 3 Contingency Account 740,500 13,000 - 753,500 4 Capital Project Fund 463,900 6,324,000 (6,324,000) 463,900 5 Capital Asset Reserve 1,619,900 - (290,000) 1,329,900 6 Parkland Reserve 1,403,100 - (1,045,000) 358,100 7 Total General Fund 14,304,900 50,380,900 (59,478,500) 5,207,300 8 Water Fund 9 Operating Fund 1,618,200 7,205,000 (7,068,060) 1,755,140 10 Contingency Account 275,900 3,000 - 278,900 11 I & E Fund 4,640,400 995,700 (945,700) 4,690,400 12 Capital Asset Reserve 577,500 5,000 - 582,500 13 Impact Fee Reserve 1,848,000 50,900 (30,900) 1,868,000 14 Total Water Fund 8,960,000 8,259,600 (8,044,660) 9,174,940 15 Wastewater Fund 16 Operating Fund 1,906,700 10,106,900 (9,879,240) 2,134,360 17 Contingency Account 305,300 3,000 - 308,300 18 I & E Fund 788,600 1,022,000 (1,012,000) 798,600 19 Capital Asset Reserve 577,500 5,000 - 582,500 20 Impact Fee Reserve 5,287,000 41,200 (4,800) 5,323,400 21 Total Water Fund 8,865,100 11,178,100 (10,896,040) 9,147,160 22 Electric Fund 23 Operating Fund * 23,160,400 112,026,400 (115,471,300) 19,715,500 24 Contingency Account 945,000 8,000 - 953,000 25 Insurance Reserve 828,800 6,000 - 834,800 26 Rate Stabilization Reserve 22,697,000 (9,800,000) - 12,897,000 27 I & E Fund 19,272,500 9,553,400 (8,935,200) 19,890,700 28 Depreciation Reserve 13,165,000 15,000 - 13,180,000 29 Future Capacity Reserve 12,432,000 (870,000) - 11,562,000 30 Total Electric Fund 92,500,700 110,938,800 (124,406,500) 79,033,000 31 Less: 32 Interfund Operating Transfers (7,000,000) 7,000,000 33 Capital and Reserve Transfers (13,239,400) 13,239,400 34 Interfund Allocations 3,147,000 (3,147,000) 35 Subtotal Major Operating Funds 124,630,700 163,665,000 (185,733,300) 102,562,400 36 Workers Compensation 2,108,100 1,028,500 (541,500) 2,595,100 37 Community Transportation Fund 200,000 400,000 (400,000) 200,000 38 Police Grants 50,000 752,500 (802,500) - 39 Library Grants 31,330 340,432 (340,900) 30,862 40 CDBG 2,000 346,104 (306,094) 42,010 41 American Recovery Act Funding 1,809,600 4,300,000 (6,098,000) 11,600 42 Subs Abuse - Youth Prog 83,700 61,000 (103,500) 41,200 43 Total All Funds & Reserves $ 128,915,430 $ 170,893,536 $ (194,325,794) $ 105,483,172 Notes: Special Revenue Funds with receipts that pass over to the General Fund are not individually included. These are Municipal Street Aid, Civil Traffic Penalties, and Transfer Taxes. * The Electric Fund Revenues do not include the distribution of prior year's earnings $5.1 million from the FY22 Beginning Budget Balance as rebated through a Power Cost Adjustment (PCA) credit; 25

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2022/2023 General Fund Revenue GRANTS 4.1% COURT OF CHANCERY FEES POLICE FINES & 3.4% FEES LICENSES & 2.8% FRANCHISE FEES PERMITS 1.4% 6.4% TRANSFER TAXES LIBRARY & 4.1% RECREATION FEES 1.0% OTHER SANITATION FEES MISCELLANEOUS 8.1% RECEIPTS 0.5% INTERFUND SERVICE FEES 14.0% PROPERTY TAXES 38.3% UTILITY TRANSFERS 15.9% 26

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND CASH RECEIPT SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET FY22 VS 1 BEGINNING BALANCE 6,468,000 5,546,400 10,635,700 10,077,500 10,077,500 4,531,100 81.7% . 2 FINES AND POLICE REVENUE 442,699 630,300 511,600 610,100 610,100 (20,200) -3.2% 3 LIBRARY REVENUES 37,015 142,100 110,800 103,100 103,100 (39,000) -27.4% 4 KENT COUNTY BOOK REIMBURSEMENT 41,981 250,000 250,000 200,000 200,000 (50,000) -20.0% 5 BUSINESS LICENSES 1,378,146 1,500,000 1,500,000 1,450,000 1,450,000 (50,000) -3.3% 6 PERMITS AND OTHER FEES 1,595,721 1,400,000 1,564,000 1,383,000 1,383,000 (17,000) -1.2% 7 MISCELLANEOUS CHARGES 36,350 10,000 234,600 - - (10,000) -100.0% 8 POLICE EXTRA DUTY 138,741 370,000 370,000 240,000 240,000 (130,000) -35.1% 9 PROPERTY TAXES 14,842,464 15,267,700 15,267,700 15,122,400 16,878,800 1,611,100 10.6% 10 RECREATION REVENUE 46,491 110,000 100,000 129,000 129,000 19,000 17.3% 11 FRANCHISE FEE 592,261 600,000 600,000 600,000 600,000 - 0.0% 12 SANITATION FEES 3,125,135 3,421,000 3,421,000 3,564,200 3,564,200 143,200 4.2% 13 RENT REVENUE - GARRISON FARM 104,838 105,000 105,000 110,000 110,000 5,000 4.8% 14 COURT OF CHANCERY FEES 1,834,620 1,400,000 2,000,000 1,500,000 1,500,000 100,000 7.1% 15 INVESTMENT INCOME 88,840 90,000 90,000 85,000 85,000 (5,000) -5.6% 16 RECEIPTS SUBTOTAL 24,305,302 25,296,100 26,124,700 25,096,800 26,853,200 1,557,100 6.2% 17 INTERFUND SERVICE RECEIPTS 18 INTERFUND SERVICE RECEIPTS GEN GOV 1,208,599 1,362,000 1,362,000 1,453,600 1,458,900 96,900 7.1% 19 INTERFUND SERVICE RECEIPTS PUB WORKS 502,892 617,000 617,000 685,500 674,900 57,900 9.4% 20 INTERFUND SERVICE RECEIPTS CENT SRVCS 774,021 835,700 835,700 1,013,600 1,013,200 177,500 21.2% 21 INTERFUND SERVICE RECEIPTS FIN ADMIN 2,354,977 2,536,300 2,536,300 3,062,400 3,017,700 481,400 19.0% 22 INTERFUND SERVICE RECEIPTS SUBTOTAL 4,840,489 5,351,000 5,351,000 6,215,100 6,164,700 813,700 15.2% 23 GRANTS: 24 POLICE EXTRA DUTY 228,352 130,000 130,000 165,000 165,000 35,000 26.9% 25 POLICE GRANTS FUND - 308,900 308,900 475,000 287,500 (21,400) -6.9% 26 POLICE PENSION GRANT 552,277 500,000 500,000 500,000 500,000 - 0.0% 27 GREEN ENERGY GRANT 98,500 98,500 98,500 98,500 98,500 - 0.0% 28 MISC GRANT REVENUE 420,517 595,000 107,600 - - (595,000) -100.0% 29 GRANTS SUBTOTAL 1,299,647 1,632,400 1,145,000 1,238,500 1,051,000 (581,400) -35.6% 30 TRANSFERS FROM: 31 TRANSFER TAX 4,833,320 1,400,000 2,800,000 1,800,000 1,800,000 400,000 28.6% 32 MUNICIPAL STREET AID 797,825 750,000 792,000 750,000 750,000 - 0.0% 33 CIVIL TRAFFIC PENALTIES 267,109 400,000 250,000 400,000 400,000 - 0.0% 34 WATER/WASTEWATER 1,000,000 1,000,000 1,000,000 1,000,000 2,000,000 1,000,000 100.0% 35 ELECTRIC 10,000,000 11,000,000 11,000,000 5,000,000 5,000,000 (6,000,000) -54.5% 36 OTHER RESERVES 75,000 25,000 25,000 25,000 25,000 - 0.0% 37 TRANSFERS FROM SUBTOTAL 16,973,255 14,575,000 15,867,000 8,975,000 9,975,000 (4,600,000) -31.6% 38 TOTAL REVENUES 47,418,693 46,854,500 48,487,700 41,525,400 44,043,900 (2,810,600) -6.0% 39 TOTAL BEGINNING BALANCE & REVENUE 53,886,693 52,400,900 59,123,400 51,602,900 54,121,400 1,720,500 3.3% 27

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND EXPENSE SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET FY22 VS 1 DEPARTMENT EXPENSES: 2 CITY CLERK 396,710 535,800 535,800 374,500 374,500 (161,300) -30.1% 3 COUNCIL 108,898 190,800 190,800 243,500 243,500 52,700 27.6% 4 TAX ASSESSOR 234,968 263,800 263,800 - - (263,800) -100.0% 5 PLANNING 537,338 642,000 640,700 732,100 728,500 86,500 13.5% 6 CITY MANAGER 1,005,658 920,100 954,700 1,252,100 1,251,200 331,100 36.0% 7 HUMAN RESOURCES 487,846 600,200 612,000 467,300 488,300 (111,900) -18.6% 8 MAYOR 195,523 222,800 222,800 234,400 234,400 11,600 5.2% 9 FIRE 739,480 797,200 797,200 799,500 724,000 (73,200) -9.2% 10 LIFE SAFETY 436,473 472,300 513,200 599,300 594,700 122,400 25.9% 11 CODE ENFORCEMENT 396,031 654,100 654,100 823,800 821,300 167,200 25.6% 12 INSPECTIONS 563,081 651,200 665,100 760,000 758,200 107,000 16.4% 13 POLICE 17,117,218 18,544,700 18,556,600 19,111,800 19,246,800 702,100 3.8% 14 POLICE EXTRA DUTY 292,152 541,400 541,400 405,000 405,000 (136,400) -25.2% 15 PUBLIC WORKS - ADMINISTRATION 520,430 587,200 608,000 542,500 541,800 (45,400) -7.7% 16 STREETS 628,708 636,000 703,600 678,200 674,800 38,800 6.1% 17 SANITATION 2,420,078 2,564,800 2,564,800 2,741,400 2,801,100 236,300 9.2% 18 GROUNDS MAINTENANCE 1,361,200 1,487,500 1,487,500 1,594,200 1,611,100 123,600 8.3% 19 STORMWATER 520,769 774,100 714,300 842,200 864,900 90,800 11.7% 20 FACILITIES MANAGEMENT 624,299 837,000 852,800 843,600 844,200 7,200 0.9% 21 PUBLIC WORKS - ENGINEERING 202,985 181,100 181,300 187,800 188,700 7,600 4.2% 22 LIBRARY 1,585,409 1,859,900 1,859,900 1,916,500 1,916,500 56,600 3.0% 23 RECREATION 842,002 1,191,500 1,217,200 1,320,300 1,341,300 149,800 12.6% 24 PROCUREMENT & INVENTORY 648,035 738,600 745,600 755,300 754,800 16,200 2.2% 25 FLEET MAINTENANCE 863,347 906,500 906,500 939,100 939,100 32,600 3.6% 26 INFORMATION TECHNOLOGY 767,727 738,500 738,500 854,900 826,700 88,200 11.9% 27 FINANCE 836,233 932,100 1,069,500 1,109,500 1,109,500 177,400 19.0% 28 CUSTOMER SERVICE 1,040,432 1,048,300 1,071,600 1,393,600 1,393,600 345,300 32.9% 29 DEPARTMENT SUBTOTALS 35,373,030 39,519,500 39,869,300 41,522,400 41,678,500 2,159,000 5.5% 30 OTHER EXPENDITURES: 31 DEBT SERVICE 465,888 632,000 632,000 630,000 630,000 (2,000) -0.3% 32 CONTRIBUTION TO DDP 150,000 150,000 150,000 175,000 150,000 - 0.0% 33 MISCELLANEOUS GRANT RELATED EXP 75,000 - - - - - 0.0% 34 INSURANCE 832,967 1,050,000 905,000 950,000 950,000 (100,000) -9.5% 35 RETIREES HEALTH CARE 2,045,400 2,156,000 2,156,000 2,328,500 2,328,500 172,500 8.0% 37 BANK & CREDIT CARD FEES 24,358 30,000 30,000 36,000 36,000 6,000 20.0% 38 UNCOLLECTIBLES - TRASH AND OTHER 100,000 - - - - - 0.0% 39 STREET LIGHTS 815,961 800,000 800,000 810,000 810,000 10,000 1.3% 41 CLRG A/C-ROBBINS HOSE 12,694 - - - - - 0.0% 43 STORM EXPENSE 271,253 - - 150,000 150,000 150,000 0.0% 40 OTHER EXPENSE SUBTOTAL 4,793,520 4,818,000 4,673,000 5,079,500 5,054,500 236,500 4.9% 41 TRANSFERS 42 TRANSFER TO CAPITAL ASSET RESERVE - - - - - - 0.0% 43 TRANSFER TO CAPITAL FUND - PROJECTS 2,078,100 3,025,900 2,129,100 5,085,600 3,536,500 510,600 16.9% 44 APPROP. TO THE POLICE PENSION FUND 435,100 435,100 615,200 - - (435,100) -100.0% 45 APPROP. POLICE PENSION - STATE GRANT 552,277 500,000 500,000 500,000 500,000 - 0.0% 46 APPROP. TO THE GENERAL PENSION FUND - - 1,234,300 1,000,000 1,000,000 1,000,000 0.0% 46 TRANSFER TO LIBRARY GRANT RESERVE 1,068 - - - - - 0.0% 48 TRANSFER TO ELECTRIC FUND (ERP) - 25,000 25,000 25,000 25,000 - 0.0% 47 TRANSFER TO OTHER/CABLE FRANCHISE RESV 14,765 - - - - - 0.0% 48 TRANSFER TO INVENTORY WRITE-OFFS 3,122 - - 25,000 25,000 25,000 0.0% 49 TRANSFERS SUBTOTAL 3,084,431 3,986,000 4,503,600 6,635,600 5,086,500 1,100,500 27.6% 50 TOTAL EXPENDITURES 43,250,981 48,323,500 49,045,900 53,237,500 51,819,500 3,496,000 7.2% 51 BUDGET BALANCE 10,635,712 4,077,400 10,077,500 (1,634,600) 2,301,900 (1,775,500) -43.5% 52 TOTAL BUDGET BALANCE & EXPENDITURES 53,886,693 52,400,900 59,123,400 51,602,900 54,121,400 1,720,500 3.3% 53 EXCEEDS/(REMAINS)TO MEET REQUIREMENT 6,842,200 329,000 6,198,500 (4,956,600) 99,700 28

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2022/2023 General Fund Expenditures By Major Function TRANSFER TO CAPITAL PROJECTS 7.2% CITY ADMINISTRATION INSURANCE OTHER 0.0% LIBRARY & DEBT SERVICE 1.9% 0.4% RECREATION 1.3% 6.6% STREET LIGHTS 1.7% PLANNING & RETIREE PENSION CONTRIBUTIONS INSPECTIONS 3.1% 5.9% RETIREE MEDICAL CONTRIBUTIONS 4.7% PUBLIC WORKS 17.3% POLICE & FIRE 41.5% FINANCIAL ADMINISTRATION 8.4% Several General Fund Departments service all City operations. The General Fund bills the utility funds services provided. The receipts are reported as revenue in the General Fund and not netted against the expenditures. 29

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE PROJECTED COST PER CAPITA BY FUNCTION Fiscal Year 2022-2023 OTHER $4.59 TRANSFER TO CAPITAL PROJECTS $92.66 INSURANCE $24.89 DEBT SERVICE $16.51 STREET LIGHTS $21.22 RETIREE PENSION CONTRIBUTIONS $39.30 RETIREE MEDICAL CONTRIBUTIONS $61.01 PUBLIC WORKS $221.81 FINANCIAL ADMINISTRATION $107.97 POLICE & FIRE $533.87 PLANNING & INSPECTIONS $76.05 LIBRARY & RECREATION $85.36 CITY ADMINISTRATION $0.00 $0.00 $100.00 $200.00 $300.00 $400.00 $500.00 $600.00 Total per capita based on population estimate of 38,166* = $1,213.99 *US Census estimate for 2020 30

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GOVERNMENTAL CAPITAL PROJECTS FUND SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET FY22 VS 1 BEGINNING BALANCE - PROJECTS 2,841,105 3,331,500 4,832,300 463,900 463,900 (2,867,600) -86.1% 2 REVENUES 3 STATE GRANTS - Other - 1,333,000 1,088,800 1,452,500 1,452,500 119,500 9.0% 4 BUDGET BOND/BANK PROCEEDS 1,563,000 - - - - - 0.0% 5 INCOME FROM SALE OF ASSETS 50,222 - - - - - 0.0% 6 MISCELLANEOUS RECEIPTS 2,000 - 274,900 - - - 0.0% 8 POLICE GRANTS - 23,800 23,800 - - (23,800) -100.0% 7 INTEREST EARNINGS (3,430) - - - - - 0.0% 8 TRANSFER FROM GENERAL FUND 2,078,100 3,025,900 2,129,100 5,085,600 3,536,500 510,600 16.9% 9 TRANSFER FROM PARKLAND RESERVE - 490,000 - 1,045,000 1,045,000 555,000 113.3% 10 TRANSFER FROM CAPITAL ASSET RESERVE - 140,000 - 290,000 290,000 150,000 107.1% 11 TRANSFER FROM LODGING TAX 129,967 - 275,000 - - - 0.0% 12 SUBTOTAL CAPITAL PROJECT FUNDING SOURCES 3,819,859 5,012,700 3,791,600 7,873,100 6,324,000 1,311,300 26.2% 13 TOTAL FUNDING SOURCES 3,819,859 5,012,700 3,791,600 7,873,100 6,324,000 1,311,300 26.2% 14 TOTAL BEGINNING BALANCE & FUNDING SOURCES 6,660,964 8,344,200 8,623,900 8,337,000 6,787,900 (1,556,300) -18.7% 15 EXPENDITURES 16 FIRE 151,748 250,300 169,800 360,800 360,800 110,500 44.1% 17 GROUNDS - 125,000 125,400 93,900 93,900 (31,100) -24.9% 18 LIBRARY 23,414 25,000 25,000 - - (25,000) -100.0% 19 RECREATION 284,311 756,000 142,100 1,940,000 1,940,000 1,184,000 156.6% 20 LIFE SAFETY 67,291 - - - - - 0.0% 21 CODE ENFORCEMENT 37,776 50,300 - 50,600 25,300 (25,000) -49.7% 22 PLANNING 3,716 - 500 - - - 0.0% 23 INSPECTIONS - 25,100 47,700 25,300 - (25,100) -100.0% 24 POLICE 779,672 526,000 672,500 894,200 858,200 332,200 63.2% 25 STREETS 568,157 506,000 3,096,000 1,408,500 128,000 (378,000) -74.7% 26 STORMWATER 91,393 2,546,200 1,892,000 1,937,700 1,865,700 (680,500) -26.7% 27 SANITATION - 166,200 660,000 557,000 527,000 360,800 217.1% 28 INFORMATION TECHNOLOGY 12,202 36,600 84,100 203,100 153,100 116,500 318.3% 29 PUBLIC WORKS - ADMINISTRATION - - - 30,000 - - 0.0% 30 FACILITIES MANAGEMENT - - 852,000 200,000 200,000 200,000 0.0% 31 PUBLIC WORKS - ENGINEERING 1,858 - 25,300 - - - 0.0% 32 PROCUREMENT & INVENTORY 31,492 - 296,600 172,000 172,000 172,000 0.0% 33 DEPARTMENT SUBTOTAL 2,053,030 5,012,700 8,089,000 7,873,100 6,324,000 1,311,300 26.2% 34 TRANSFERS & MISCELLANEOUS EXPENSES 35 YEAR END ADJUSTMENT (447,922) - - - - - 0.0% 36 BOND/LOAN ISSUANCE COST 26,026 - - - - - 0.0% 37 TRANSFER TO OTHER RESERVE 1,564,000 - 71,000 - - - 0.0% 38 TRANSFERS & MISCELLANEOUS SUBTOTAL 1,142,104 - 71,000 - - - 0.0% 39 TOTAL EXPENDITURES 3,195,134 5,012,700 8,160,000 7,873,100 6,324,000 1,311,300 26.2% 40 BUDGET BALANCE 3,465,830 3,331,500 463,900 463,900 463,900 (2,867,600) -86.1% 41 TOTAL BUDGET BALANCE & EXPENDITURES 6,660,964 8,344,200 8,623,900 8,337,000 6,787,900 (1,556,300) -18.7% $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS 42 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET POLICY 43 CAPITAL ASSET RESERVE 1,456,500 1,014,100 1,619,900 1,329,900 1,329,900 315,800 Min $500K 44 PARKLAND/RECREATION 277,100 831,500 1,403,100 358,100 358,100 (473,400) N/A 31

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET FY22 VS 1 BEGINNING BALANCE - WASTEWATER 743,117 1,672,200 1,169,400 1,906,700 1,906,700 234,500 14.0% 2 BASE REVENUE: 3 WASTEWATER SERVICES 4,232,183 4,709,500 4,153,500 4,580,300 4,580,300 (129,200) -2.7% 4 WASTEWATER TREATMENT SERVICES 3,122,477 3,275,100 2,873,000 3,205,400 3,205,400 (69,700) -2.1% 5 GROUNDWATER INFLOW ADJUSTMENT 1,948,255 2,023,100 2,023,100 2,137,000 2,137,000 113,900 5.6% 6 MISC GRANT REVENUE 12,498 62,700 50,000 - - (62,700) -100.0% 7 WASTEWATER IMPACT FEES 151,696 380,000 162,700 180,000 180,000 (200,000) -52.6% 8 INTEREST - WASTEWATER 1,870 20,000 20,000 4,000 4,000 (16,000) -80.0% 9 MISCELLANEOUS SERVICE FEE 38,243 200 200 200 200 - 0.0% 10 TOTAL REVENUES 9,507,221 10,470,600 9,282,500 10,106,900 10,106,900 (363,700) -3.5% 11 TOTAL BEGINNING BALANCE & REVENUES 10,250,338 12,142,800 10,451,900 12,013,600 12,013,600 (129,200) -1.1% 12 DIRECT EXPENSES: 13 ENGINEERING & INSPECTION 244,159 393,700 393,700 279,400 279,100 (114,600) -29.1% 14 WASTEWATER MAINTENANCE 996,439 1,112,500 1,023,500 1,163,400 1,165,700 53,200 4.8% 15 DIRECT EXPENDITURE SUBTOTAL 1,240,598 1,506,200 1,417,200 1,442,800 1,444,800 (61,400) -4.1% 16 OTHER EXPENSES: 17 DEBT SERVICE - WASTEWATER 589,660 659,900 659,900 659,900 715,000 55,100 8.3% 18 RETIREES HEALTH CARE 81,500 93,000 93,000 93,000 100,440 7,440 8.0% 19 KENT COUNTY TREATMENT CHARGE 4,773,265 4,302,900 4,302,900 4,850,000 4,850,000 547,100 12.7% 20 INTERFUND SERVICE FEES 673,670 736,000 736,000 739,000 738,600 2,600 0.4% 21 BANK & CREDIT CARD FEES 7,739 12,000 12,000 12,000 12,000 - 0.0% 22 BOND ISSUANCE COSTS 3,334 - - - - - 0.0% 23 STORM EXPENSE 11,133 - - - - - 0.0% 24 OTHER EXPENSES SUBTOTAL 6,140,300 5,803,800 5,803,800 6,353,900 6,416,040 612,240 10.5% 25 TRANSFER TO: 26 GENERAL FUND FROM WASTEWATER 500,000 500,000 500,000 500,000 1,000,000 500,000 100.0% 27 WASTEWATER IMP AND EXT 1,200,000 799,200 799,200 1,209,400 988,400 189,200 23.7% 28 ELETRIC FUND (ERP) - 25,000 25,000 25,000 25,000 - 0.0% 29 TRANSFER TO INVENTORY WRITE-OFFS 5,000 5,000 5,000 0.0% 30 TRANSFER TO SUBTOTAL 1,700,000 1,324,200 1,324,200 1,739,400 2,018,400 694,200 52.4% 31 TOTAL EXPENSES 9,080,898 8,634,200 8,545,200 9,536,100 9,879,240 1,245,040 14.4% 32 BUDGET BALANCE WASTEWATER 1,169,441 3,508,600 1,906,700 2,477,500 2,134,360 (1,374,240) -39.2% 33 TOTAL BUDGET BALANCES & EXPENSES 10,250,338 12,142,800 10,451,900 12,013,600 12,013,600 (129,200) -1.1% EXCEEDS/(REMAINS)TO MEET REQMNT 1,169,441 2,676,000 1,168,100 1,669,000 1,325,860 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET POLICY CONTINGENCY - WATER/WASTEWATER 294,250 287,000 305,300 308,300 308,300 21,300 $250K 32

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER IMPROVEMENT & EXTENSION FUND SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET FY22 VS 1 BEGINNING BALANCE - WASTEWATER 750,155 892,700 1,200,800 788,600 788,600 (104,100) -11.7% 2 TOTAL BEGINNING BALANCES 750,155 892,700 1,200,800 788,600 788,600 (104,100) -11.7% 3 REVENUES 4 STATE LOAN FUND - WASTEWATER 674,936 - 248,500 - - - 0.0% 5 TRANS FR OPERATING FUND - WW 1,200,000 799,200 799,200 1,209,400 988,400 189,200 23.7% 6 TRANSFER FR WASTEWATER IMPACT FEE - 22,000 44,100 255,600 23,600 1,600 7.3% 7 PROCEEDS FROM SALE OF ASSETS (468) - - - - - 0.0% 8 INTEREST INCOME 38,412 10,000 10,000 10,000 10,000 - 0.0% 9 TOTAL REVENUES 1,912,880 831,200 1,101,800 1,475,000 1,022,000 190,800 23.0% 10 TOTAL BEGINNING BALANCES & REVENUES 2,663,035 1,723,900 2,302,600 2,263,600 1,810,600 86,700 5.0% 11 EXPENSES 12 ENGINEERING & INSPECTION 929 - 200 - - - 0.0% 13 WASTEWATER MAINTENANCE 1,435,036 831,200 1,513,800 1,465,000 1,012,000 180,800 21.8% 14 YEAR END ADJUSTMENT 26,233 - - - - - 0.0% 15 TOTAL EXPENSES 1,462,198 831,200 1,514,000 1,465,000 1,012,000 180,800 21.8% 16 BUDGET BALANCE - WASTEWATER 1,200,837 892,700 788,600 798,600 798,600 (94,100) -10.5% 17 TOTAL ENDING BUDGET BALANCES 1,200,837 892,700 788,600 798,600 798,600 (94,100) -10.5% 18 TOTAL BUDGET BALANCES & EXPENSES 2,663,035 1,723,900 2,302,600 2,263,600 1,810,600 86,700 5.0% 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS 19 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET POLICY 20 CAPITAL ASSET RESERVE-WASTEWATER 545,290 553,600 577,500 582,500 582,500 28,900 MIN $500K 21 IMPACT FEE RESERVE - WASTEWATER 4,970,695 4,464,200 5,287,000 5,081,400 5,323,400 859,200 20% of Rev. 33

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2022/2023 Wastewater Fund Revenue GROUNDWATER INFLOW IMPACT FEES ADJUSTMENT 1.8% MISCELLANEOUS SERVICE FEE 21.1% 0.0% WASTEWATER SERVICES 45.3% WASTEWATER TREATMENT SERVICES 31.7% 34

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2022/2023 Budget Wastewater Fund Expenses By Major Function INTRAFUND SERVICE FEES 7.6% TRANSFER TO GENERAL FUND 10.2% TRANSFER TO CAPITAL PROJECTS 10.0% ENGINEERING & INSPECTION KENT COUNTY 2.8% TREATMENT FEES 49.2% WASTEWATER DEPARTMENT 11.8% DEBT SERVICE 7.3% RETIREE MEDICAL CONTRIBUTIONS 1.0% 35

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2022/2023 Budget Wastewater Fund Expenses By Expense Category INTRAFUND SERVICE FEES 7.6% TRANSFER TO GENERAL FUND 10.3% TRANSFER TO CAPITAL PROJECTS 10.1% PERSONNEL SERVICES 9.2% KENT COUNTY TREATMENT FEES 49.7% MATERIALS & SUPPLIES 1.2% ADMINISTRATIVE EXPENSES 3.5% RETIREE MEDICAL DEBT SERVICE CONTRIBUTIONS 1.0% 7.3% 36

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER IMPROVEMENT & EXTENSION FUND SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET FY22 VS 1 BEGINNING BALANCE - WATER 5,292,564 4,896,200 4,763,800 4,640,400 4,640,400 (255,800) -5.2% 2 REVENUES 3 STATE LOAN FUND - WATER - - 370,000 - - - 0.0% 4 TRANS FR OPERATING FUND - WATER 1,622,080 1,148,600 861,400 3,288,300 920,700 (227,900) -19.8% 5 TRANSFER FR WATER IMPACT FEE - 707,700 707,700 135,900 - (707,700) -100.0% 6 FEDERAL/STATE GRANTS - - - 120,700 25,000 25,000 0.0% 7 PROCEEDS FROM SALE OF ASSETS 13,415 - - - - - 0.0% 8 INTEREST INCOME 87,531 50,000 50,000 50,000 50,000 - 0.0% 9 TOTAL REVENUES 1,723,026 1,906,300 1,989,100 3,594,900 995,700 (910,600) -47.8% 10 TOTAL BEGINNING BALANCES & REVENUES 7,015,590 6,802,500 6,752,900 8,235,300 5,636,100 (1,166,400) -17.1% 11 EXPENSES 12 ENGINEERING & INSPECTION 929 - 200 - - - 0.0% 13 WATER MAINTENANCE 1,368,645 1,729,000 1,933,100 3,396,200 797,000 (932,000) -53.9% 14 WATER TREATMENT PLANT 882,221 177,300 179,200 148,700 148,700 (28,600) -16.1% 15 TOTAL EXPENSES 2,251,795 1,906,300 2,112,500 3,544,900 945,700 (960,600) -50.4% 16 BUDGET BALANCE - WATER 4,763,795 4,896,200 4,640,400 4,690,400 4,690,400 (205,800) -4.2% 17 TOTAL ENDING BUDGET BALANCES 4,763,795 4,896,200 4,640,400 4,690,400 4,690,400 (205,800) -4.2% 18 TOTAL BUDGET BALANCES & EXPENSES 7,015,590 6,802,500 6,752,900 8,235,300 5,636,100 (1,166,400) -17.1% 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS 19 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET POLICY 20 CAPITAL ASSET RESERVE-WATER 546,540 543,800 577,500 582,500 582,500 38,700 MIN $500K 21 IMPACT FEE RESERVE - WATER 1,751,468 1,319,000 1,848,000 1,730,100 1,868,000 549,000 20% of Rev. 37

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2022/2023 Water Fund Revenue WATER TANK SPACE IMPACT FEES LEASING 3.1% MISCELLANEOUS 6.0% SERVICE FEE 0.0% WATER SERVICES 91.0% 38

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2022/2023 Budget Water Fund Expenses By Major Function TRANSFER TO GENERAL FUND INTRAFUND 14.2% SERVICE FEES 14.2% TRANSFER TO CAPITAL PROJECTS 13.1% RETIREE MEDICAL CONTRIBUTIONS 2.9% ENGINEERING & INSPECTION DEBT SERVICE 4.8% 9.8% WATER DEPARTMENT 9.8% WATER TREATMENT PLANT 31.1% 39

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE 2022/2023 Budget Water Fund Expenses By Expense Category TRANSFER TO GENERAL FUND INTRAFUND 14.5% SERVICE FEES 14.1% TRANSFER TO CAPITAL PROJECTS 13.3% RETIREE MEDICAL CONTRIBUTIONS 3.0% DEBT SERVICE 10.0% ADMINISTRATIVE EXPENSES 10.4% PERSONNEL SERVICES 30.7% MATERIALS & SUPPLIES 4.0% 40

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC REVENUE FUND SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET FY22 VS 1 BEGINNING BALANCE 16,657,995 10,913,400 23,127,100 23,160,400 23,160,400 12,247,000 112.2% 2 DISTRIBUTION OF EARNINGS - PCA CREDIT (5,007,541) (5,196,000) (5,196,000) - - 5,196,000 -100.0% 3 BEGINNING BALANCE - ADJUSTED 11,650,454 5,717,400 17,931,100 23,160,400 23,160,400 17,443,000 305.1% 4 BASE REVENUE: 5 DIRECT SALES TO CUSTOMER 77,487,799 81,960,900 78,921,000 79,710,200 99,540,200 17,579,300 21.4% 6 UTILITY TAX 1,137,022 1,271,500 1,182,500 1,169,600 1,594,200 322,700 25.4% 7 MISCELLANEOUS REVENUE 74,779 538,000 690,700 500,000 500,000 (38,000) -7.1% 8 RENT REVENUE 61,270 110,000 65,000 65,000 65,000 (45,000) -40.9% 9 GREEN ENERGY 127,492 127,000 127,000 127,000 127,000 - 0.0% 10 GRANTS - DEMA 210,822 - - - - - 0.0% 11 INTEREST EARNINGS 122,055 175,000 100,000 175,000 125,000 (50,000) -28.6% 12 TRANSFER FROM RATE STABILIZATION 2,500,000 2,800,000 2,800,000 - 10,000,000 7,200,000 257.1% 13 TRANSFER FROM OTHER FUNDS - 75,000 75,000 75,000 75,000 - 0.0% 14 TOTAL REVENUES 81,721,239 87,057,400 83,961,200 81,821,800 112,026,400 24,969,000 28.7% 15 TOTAL BEGINNING BALANCE & REVENUES 93,371,692 92,774,800 101,892,300 104,982,200 135,186,800 42,412,000 45.7% 16 EXPENSES: 17 POWER SUPPLY 17,595,536 19,773,200 19,773,200 32,617,500 32,617,500 12,844,300 65.0% 18 DOVER SUN PARK ENERGY 2,726,425 3,237,300 3,237,300 3,153,300 3,153,300 (84,000) -2.6% 19 SOLAR RENEWAL ENERGY CREDITS 365,836 409,600 409,600 388,300 388,300 (21,300) -5.2% 20 POWER SUPPLY MANAGEMENT 634,800 634,800 634,800 634,800 634,800 - 0.0% 21 REC'S (Renewable Energy Credits) 18,484 1,300,000 1,500,000 5,177,000 5,177,000 3,877,000 298.2% 22 RGGI - 33,700 33,700 53,500 53,500 19,800 58.8% 23 PJM CHARGES - ENERGY 3,261,176 5,508,400 6,008,400 25,850,300 25,850,300 20,341,900 369.3% 24 PJM CHARGES - TRANSMISSION & FEES 7,082,694 6,772,100 7,572,100 10,111,200 10,111,200 3,339,100 49.3% 25 CAPACITY CHARGES 14,266,256 13,322,900 13,322,900 13,528,300 13,528,300 205,400 1.5% 26 SUB-TOTAL POWER SUPPLY 45,951,206 50,992,000 52,492,000 91,514,200 91,514,200 40,522,200 79.5% 27 PLANT OPERATIONS 4,735,332 2,219,500 2,219,500 1,754,000 1,754,000 (465,500) -21.0% 28 GENERATIONS FUELS 604,651 300,200 300,200 423,300 423,300 123,100 41.0% 29 PJM SPOT MARKET ENERGY (649,602) (366,200) (366,200) (726,500) (726,500) (360,300) 98.4% 30 PJM CREDITS (397,110) (87,000) (130,500) (400,400) (400,400) (313,400) 360.2% 31 CAPACITY CREDITS (12,189,422) (5,411,200) (5,411,200) (5,703,900) (5,703,900) (292,700) 5.4% 32 GENERATION SUBTOTAL (7,896,152) (3,344,700) (3,388,200) (4,653,500) (4,653,500) (1,308,800) 39.1% 33 POWER SUPPLY & GENERATION SUBTOTAL 38,055,054 47,647,300 49,103,800 86,860,700 86,860,700 39,213,400 82.3% 34 DIRECT EXPENDITURES 35 TRANSMISSION/DISTRIBUTION 3,543,138 4,127,400 4,114,600 4,162,100 4,196,300 68,900 1.7% 36 ELECTRICAL ENGINEERING 1,216,329 1,419,600 1,375,400 1,613,600 1,611,300 191,700 13.5% 37 ADMINISTRATION 504,196 910,100 916,100 894,500 894,100 (16,000) -1.8% 38 METER READING 364,192 389,400 389,400 351,200 353,600 (35,800) -9.2% 39 SYSTEMS OPERATIONS 738,110 942,200 942,200 864,400 864,400 (77,800) -8.3% 40 DIRECT EXPENDITURE SUBTOTALS 6,365,965 7,788,700 7,737,700 7,885,800 7,919,700 131,000 1.7% 41 OTHER EXPENSES: 42 UTILITY TAX 1,137,022 1,271,500 1,182,500 1,169,600 1,594,200 322,700 25.4% 43 ALLOW FOR UNCOLLECTIBLES 300,000 300,000 300,000 300,000 300,000 - 0.0% 44 CONTRACTUAL SERVICES - RFP'S 39,695 60,000 60,000 60,000 60,000 - 0.0% 45 LEGAL EXPENSES 1,752 50,000 50,000 50,000 50,000 - 0.0% 46 RETIREES HEALTH CARE 789,600 843,500 843,500 911,000 911,000 67,500 8.0% 47 GREEN ENERGY EXPENSES - 127,000 - 127,000 127,000 - 0.0% 48 INTERFUND SERVICE FEES 3,286,547 3,657,100 3,647,400 3,741,300 3,661,900 4,800 0.1% 49 INTEREST ON DEPOSITS 131,675 21,000 21,000 21,000 135,000 114,000 542.9% 50 BANK & CREDIT CARD FEES 485,204 500,000 500,000 500,000 535,000 35,000 7.0% 51 BOND ISSUANCE COST - 40,000 - - 40,000 - 0.0% 52 DEBT SERVICE 1,394,163 1,800,000 1,800,000 1,591,600 1,591,600 (208,400) -11.6% 53 STORM EXPENSE 120,964 - - - 150,000 150,000 0.0% 54 OTHER EXPENSES SUBTOTAL 7,686,623 8,670,100 8,404,400 8,471,500 9,155,700 485,600 5.6% 55 TRANSFER TO: 56 IMPROVEMENT & EXTENSION 6,000,000 3,711,100 2,359,000 9,546,000 6,435,200 2,724,100 73.4% 57 GENERAL FUND 10,000,000 11,000,000 11,000,000 5,000,000 5,000,000 (6,000,000) -54.5% 58 TRANSFER TO 'OTHER' RESERVE 127,504 - 127,000 - - - 0.0% 59 RATE STABILIZATION RESERVE 2,000,000 2,000,000 - - - (2,000,000) -100.0% 60 TRANSFER TO INVENTORY WRITE-OFFS - - - 100,000 100,000 100,000 0.0% 61 TRANSFER TO SUBTOTAL 18,127,504 16,711,100 13,486,000 14,646,000 11,535,200 (5,175,900) -31.0% 62 TOTAL EXPENSES 70,235,146 80,817,200 78,731,900 117,864,000 115,471,300 34,654,100 42.9% 63 BUDGET BALANCE - WORKING CAPITAL 23,136,546 11,957,600 23,160,400 (12,881,800) 19,715,500 7,757,900 64.9% 64 TOTAL BUDGET BALANCE & EXPENSES 93,371,692 92,774,800 101,892,300 104,982,200 135,186,800 42,412,000 45.7% 65 EXCEEDS/(REMAINS)TO MEET REQUIREMENT 13,791,746 1,855,700 13,430,100 (22,691,400) 7,481,300 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 FY23 VS 66 RESERVE BALANCES ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED FY22 BUDGET POLICY 67 CONTINGENCY RESERVE 894,149 904,400 945,000 953,000 953,000 48,600 $750K 68 INSURANCE RESERVE 784,856 812,500 828,800 834,800 834,800 22,300 $750K 69 RATE STABILIZATION RESERVE 18,354,912 16,541,000 22,697,000 12,897,000 12,897,000 (3,644,000) 10% - 20% 41

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2022/2023 Revenue DIRECT SALES TO CUSTOMER 88.9% MISCELLANEOUS REVENUE UTILITY TAX 0.7% 1.4% 42

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2022/2023 Expense by Major Function ADMINISTRATION METER READING 0.8% 0.3% ENGINEERING T & D 1.4% SYSTEMS 3.6% OPERATIONS 0.8% TRANSFER TO GENERAL FUND 4.3% TRANSFER TO CAPITAL PROJECTS 5.6% POWER SUPPLY & INTERFUND GENERATION SERVICE FEES 75.4% 3.2% DEBT SERVICE 1.4% RETIREE MEDICAL CONTRIBUTIONS MISCELLANEOUS 0.8% EXPENSES 1.0% STATE UTILITY TAXES 1.4% 43

FY 2023 ANNUAL OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2022/2023 Expense by Category POWER SUPPLY & GENERATION 76.0% TRANSFER TO ADMINISTRATIVE GENERAL FUND EXPENSES 4.4% 1.0% TRANSFER TO MATERIALS & CAPITAL PROJECTS SUPPLIES 5.6% DEBT SERVICE 0.6% PERSONNEL 1.4% INTERFUND SERVICES 4.6% SERVICE FEES RETIREE MEDICAL 3.2% CONTRIBUTIONS 0.8% MISCELLANEOUS STATE UTILITY EXPENSES TAXES 1.1% 1.4% 44

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC IMPROVEMENT & EXTENSION FUND SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 2022/23 FY23 VS FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED APPROVED FY22 BUDGET FY22 VS 1 BEGINNING BALANCE 15,157,800 22,581,700 24,647,300 19,272,500 19,272,500 19,272,500 (3,309,200) -14.7% 2 REVENUES 3 TRANSFER FROM ELECTRIC 6,000,000 2,359,000 2,359,000 9,546,000 6,435,200 - 4,076,200 172.8% 4 LOAN - - - 1,500,000 1,500,000 - 0.0% 5 STATE GRANTS - - 5,000,000 - - - 0.0% 6 BOND ISSUE PROCEEDS - 8,575,200 - - - - (8,575,200) -100.0% 7 GENERAL SERVICE BILLING 247,334 400,000 650,000 400,000 400,000 - - 0.0% 8 TRF FROM DEPRECIATION RSV - - - - 1,000,000 - 1,000,000 0.0% TRF FROM OTHER RESERVES - 9,000,000 9,000,000 - - - -100.0% 9 TRF FROM FUTURE CAPACITY - - 2,000,000 - - - - 0.0% 10 MISC. RECEIPTS 2,645 - - - - - - 0.0% 11 INCOME FROM SALE OF ASSETS 13,900 - - - - - - 0.0% 12 INTEREST EARNINGS 171,891 185,500 85,500 218,200 218,200 - 32,700 17.6% 13 TOTAL REVENUES 6,435,770 20,519,700 19,094,500 11,664,200 9,553,400 - (10,966,300) -53.4% 14 TOTALS 21,593,570 43,101,400 43,741,800 30,936,700 28,825,900 19,272,500 (14,275,500) -33.1% 15 EXPENSES 16 ELECTRIC ADMINISTRATION 317,794 1,843,200 910,900 1,570,000 1,570,000 - (273,200) -14.8% 17 ELECTRIC GENERATION 113,803 9,070,000 10,198,800 4,000,000 4,000,000 - (5,070,000) -55.9% 18 TRANSMISSION AND DISTRIBUTION 754,521 1,320,800 1,872,900 2,075,900 2,075,900 - 755,100 57.2% 19 ELECTRICAL ENGINEERING 1,364,433 8,952,300 9,930,000 2,855,800 745,000 - (8,207,300) -91.7% 20 METER READING - - - 44,300 44,300 - 44,300 0.0% 21 ERP SYSTEM 208,590 500,000 1,556,700 500,000 500,000 - - 0.0% 22 TOTAL EXPENSES 2,759,141 21,686,300 24,469,300 11,046,000 8,935,200 - (12,751,100) -58.8% 23 BUDGET BALANCE 18,834,429 21,415,100 19,272,500 19,890,700 19,890,700 19,272,500 (1,524,400) -7.1% 24 TOTAL BUDGET BALANCE & EXPENSES 21,593,570 43,101,400 43,741,800 30,936,700 28,825,900 19,272,500 (14,275,500) -33.1% 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 2022/23 2022/23 FY23 VS ACTUAL APPROVED PROJECTED REQUESTED RECOMMENDED APPROVED FY22 BUDGET POLICY 25 RESERVE BALANCES 26 DEPRECIATION RESERVE 16,017,422 21,213,800 13,165,000 13,180,000 13,180,000 - (8,033,800) Min $10M 27 FUTURE CAPACITY RESERVE 13,677,826 13,836,400 12,432,000 12,562,000 11,562,000 - (2,274,400) Min $10M 45

GENERAL FUND REVENUES - PROPERTY TAXES CITY OF DOVER PROPERTY ASSESSMENT PROJECTION 2020 BASE YEAR TAXABLE ASSESSED VALUE AS OF APRIL 27 2022 $ 3,611,135,200.00 $ 3,611,135,200.00 Abatement Incentives $ (35,310,900.00) $ (35,310,900.00) Filed Tax Exemption Requests Estimate Only $ (4,700,000.00) $ (4,700,000.00) Supplemental Billing (April) (ALREADY INCLUDED IN TAXABLE VALUE) $ - Annual Appeals Estimate Only $ (5,000,000.00) $ (5,000,000.00) Dover Mall - Appeal under review for acceptability Estimate Only $ (33,000,000.00) $ (33,000,000.00) Senior Citizen/Disability Exemption(approx 407 in 2021 approved; revenue loss $84,452.50) Estimate Only $ (20,350,000.00) $ (20,350,000.00) TOTAL ASSESSED VALUE $ 3,512,774,300.00 $ 3,512,774,300.00 46 CITY OF DOVER PROJECTED PROPERTY TAX RECEIPTS ACCRUAL METHOD OF ACCOUNTING 7/01/22 - 6/30/23 (5 cent increase) Using a tax of $0.415 per $100 of assessment, the estimated gross 7/01/22 billing will be $ 14,578,013.35 $ 16,334,400.50 Penalties $ 60,000.00 $ 60,000.00 Estimated Quarterly Billing $ 20,000.00 $ 20,000.00 PROJECTED PROPERTY TAX RECEIPT SUBTOTAL $ 14,658,013.35 $ 16,414,400.50 Pay In Lieu of Taxes ESTIMATE Luther Towers; State of Delaware; Milford Housing; DE State Housing Auth; $ 464,000.00 $ 464,000.00 Dover Housing Authority; Whatcoat Village; Liberty Court $ - $ - PROJECTED PROPERTY TAX RECEIPTS FOR FY 2022 $ 15,122,013.35 $ 16,878,400.50 $0.01 of tax rate equates to: $ 351,277.43 PROJECTED DOVER REALTY TRANSFER TAX RECEIPTS $ 1,800,000.00 $ 1,800,000.00

Electric Fund Forecast Actual Actual Actual Actual Projected Projected 2018 2019 2020 2021 2022 2023 Net Income Revenue from Current Electric Rates $ 81,494,356 $ 80,706,745 $ 78,675,457 $ 77,487,799 $ 79,980,100 $ 99,540,200 Transfer from Rate Stab. Reserve - - - 2,500,000 2,800,000 10,000,000 Utility Tax 1,255,094 1,270,320 1,223,240 1,137,022 1,194,300 1,589,000 Miscellaneous Receipts 1,131,942 1,732,355 1,506,053 1,195,995 1,532,700 1,028,000 Total Operating Revenue 83,881,392 83,709,420 81,404,750 82,320,816 85,507,100 112,157,200 Power Supply & Production (46,928,628) (43,987,674) (40,354,026) (38,055,131) (49,103,800) (86,860,700) Operating Expenses (13,666,723) (12,733,220) (12,495,227) (12,357,187) (14,455,800) (15,389,900) Operating Transfers - Out (10,000,000) (10,000,000) (10,000,000) (10,000,000) (11,000,000) (5,000,000) Total Operating Expenses (70,595,351) (66,720,894) (62,849,253) (60,412,319) (74,559,600) (107,250,600) 47 Operating Income 13,286,041 16,988,525 18,555,497 21,908,497 10,947,500 4,906,600 Non-Oper. Rev. - Interest on Operating 409,526 485,829 467,317 293,945 300,000 374,200 Non-Oper. Rev. - Interest on Reserves 650,956 948,034 1,146,762 1,142,147 1,000,000 850,000 Transfers - In for Capital Projects - 498,000 556,410 - - - Income Available For Debt Service 14,346,523 18,920,389 20,725,986 23,344,590 12,247,500 6,130,800 Interest on Long-Term Debt (848,204) (812,367) (524,295) (593,600) (553,500) (550,000) Cash From Operations 13,498,319 18,108,022 20,201,691 22,750,990 11,694,000 5,580,800 Other Non-Operating Income,Loss, & Transfers Gain (Loss) on Fixed Assets 2,365 (5) 83,456 310 - - Net Increase in fair value of investments (832,456) 1,568,155 1,806,406 (235,745) - - Distributon of Earnings - PCA Credit (6,337,115) (2,839,650) (2,727,377) (5,007,541) (5,165,800) - Depreciation Expense (4,772,651) (8,086,669) (7,953,193) (7,189,643) (4,191,826) (4,441,026) Net Income $ 1,558,462 $ 8,749,852 $ 11,410,982 $ 10,318,371 $ 2,336,374 $ 1,139,774

Electric Debt Coverage Actual Actual Actual Actual Projected Projected 2018 2019 2020 2021 2022 2023 Debt Service Coverage Income Avail. for Debt Service $ 14,346,523 $ 18,920,389 $ 20,725,986 $ 23,344,590 $ 12,247,500 $ 6,130,800 Total Debt Service $ 1,578,204 $ 1,577,367 $ 1,174,295 $ 1,378,600 $ 1,368,000 $ 1,454,600 Debt Service Coverage Ratio 9.09 11.99 17.65 16.93 8.95 4.21 48 Debt Service Coverage Requirement 1.25 1.25 2.25 1.25 2.25 3.25 Debt Service Coverage Requirement Status Met Met Met Met Met Met

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

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FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Fiscal Year 2023 Budget Personnel Table 2020-2021 2021-2022 2022-2023 DEPT/DIVISION BUDGET BUDGET RECOMMENDED CHANGE CITY CLERK 4.0 4.0 4.0 0.0 CITY MANAGER 6.0 6.0 5.0 (1.0) CODE ENFORCEMENT 6.0 6.0 6.0 0.0 CUSTOMER SERVICES 16.0 14.0 16.0 2.0 FACILITIES MAINTENANCE 4.0 6.0 6.0 0.0 FINANCE 8.0 8.0 8.0 0.0 FIRE DEPARTMENT 5.0 5.0 5.0 0.0 FLEET MAINTENANCE 6.0 5.0 5.0 0.0 GROUNDS 14.0 14.0 14.0 0.0 HUMAN RESOURCES 4.0 4.0 4.0 0.0 INFORMATION TECHNOLOGY 4.0 5.0 5.0 0.0 INSPECTIONS 6.0 6.0 6.0 0.0 LIBRARY 14.0 15.0 14.0 (1.0) LIFE SAFETY 4.0 4.0 4.0 0.0 MAYOR 2.0 2.0 2.0 0.0 PARKS AND RECREATION 9.0 9.0 9.0 0.0 PLANNING 6.0 6.0 6.0 0.0 POLICE - TOTAL* 135.0 140.0 142.0 2.0 PROCUREMENT AND INVENTORY 5.0 5.0 5.0 0.0 PUBLIC WORKS - ADMINISTRATION 5.0 5.0 5.0 0.0 PUBLIC WORKS - ENGINEERING 2.0 2.0 2.0 0.0 SANITATION 11.0 11.0 11.0 0.0 STREETS 7.0 7.0 7.0 0.0 STORMWATER 7.0 7.0 8.0 1.0 TAX ASSESSOR 3.0 2.0 0.0 (2.0) GENERAL FUND AND CDBG TOTAL 293.0 298.0 299.0 1.0 ELECTRIC ADMINISTRATION 3.0 3.0 3.0 0.0 ELECTRIC SYSTEM OPERATIONS 7.0 4.0 6.0 2.0 ELECTRIC ENGINEERING 10.0 13.0 11.0 (2.0) ELECTRIC T & D 23.0 24.0 24.0 0.0 METER READING - CUSTOMER SERVICE 4.0 4.0 4.0 0.0 ELECTRIC FUND TOTAL 47.0 48.0 48.0 0.0 WATER ENGINEERING 2.5 2.5 2.5 0.0 WASTEWATER ENGINEERING 2.5 2.5 2.5 0.0 WATER MAINTENANCE 6.0 6.0 6.0 0.0 WASTEWATER MAINTENANCE 11.0 11.0 11.0 0.0 WATER TREATMENT PLANT 14.0 14.0 14.0 0.0 WATER/WASTEWATER FUNDS TOTAL 36.0 36.0 36.0 0.0 TOTAL FULL-TIME PERSONNEL 376.0 382.0 383.0 1.0 *106 Officers; 34 Civilians - 140 Total Employees 2020-2021 2021-2022 2020-2021 DEPT/DIVISION BUDGET BUDGET RECOMMENDED CHANGE PART-TIME PERSONNEL CITY CLERK 1.0 1.0 2.0 1.0 CITY COUNCIL COMMITTEES 17.0 17.0 17.0 0.0 PLANNING COMMISSION 14.0 14.0 14.0 0.0 FIRE (5 On Call Dispatchers) 6.0 9.0 9.0 0.0 GROUNDS 1.0 1.0 0.0 (1.0) PARKS AND RECREATION 14.0 15.0 17.0 2.0 LIBRARY 17.0 16.0 17.0 1.0 POLICE CADET PROGRAM 6.0 6.0 6.0 0.0 PROCUREMENT AND INVENTORY 1.0 1.0 1.0 0.0 CUSTOMER SERVICES 0.0 0.0 0.0 0.0 METER READING - CUSTOMER SERVICE 0.0 0.0 0.0 0.0 HUMAN RESOURCES 0.0 0.0 0.0 0.0 ELECTRIC ENGINEERING 1.0 1.0 1.0 0.0 SUBSTANCE ABUSE GRANT 10.0 10.0 10.0 0.0 POLICE CADET - GRANT 0.0 0.0 0.0 0.0 TOTAL PART-TIME PERSONNEL 88.0 91.0 94.0 3.0 TOTAL PERSONNEL 464.0 473.0 477.0 4.0 49

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FY 2022 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover 2022-2023 RECOMMENDED Total City Personnel by Fund Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Title 51011 On Call 51011 51012 51013 Wages Benefits Personnel City Clerk $ 219,100 $ - $ - $ 2,600 $ 221,700 $ 95,300 $ 317,000 City Council - - - 164,800 164,800 13,100 177,900 Assessor - - - - - - - Planning 417,700 (33,300) 7,000 15,000 406,400 249,400 655,800 City Manager 474,200 - 5,400 - 479,600 459,500 939,100 Human Resources 242,500 2,000 - - 244,500 104,700 349,200 Mayor 84,100 - - - 84,100 33,400 117,500 Fire 209,500 5,500 25,000 31,500 271,500 73,400 344,900 Life Safety 216,800 11,700 9,000 - 237,500 165,700 403,200 Code Enforcement 300,800 900 5,000 - 306,700 197,600 504,300 Building Inspections 337,200 600 8,000 - 345,800 379,700 725,500 Civilian Police 1,820,600 36,200 163,600 135,600 2,156,000 1,161,700 3,317,700 Law Enforcement 9,030,500 234,300 650,000 - 9,914,800 4,576,400 14,491,200 Police Extra Duty 355,800 - - - 355,800 49,200 405,000 Public Works Admin 268,900 2,000 - - 270,900 225,300 496,200 Streets 273,100 1,400 11,400 - 285,900 160,300 446,200 Sanitation 463,800 1,300 17,300 - 482,400 396,600 879,000 Stormwater 313,600 2,300 8,800 - 324,700 139,800 464,500 Facilities 352,500 1,000 5,000 - 358,500 276,900 635,400 Public Works Engineering 104,600 100 1,300 - 106,000 43,200 149,200 Library 752,900 3,500 - 279,800 1,036,200 474,600 1,510,800 Grounds 641,300 700 10,700 - 652,700 511,300 1,164,000 Recreation 468,500 2,300 2,700 150,900 624,400 359,600 984,000 Procurement & Inventory 285,100 - 1,400 18,000 304,500 157,800 462,300 Fleet Maintenance 264,700 - 5,000 - 269,700 237,400 507,100 Information Technology 325,800 - 1,800 - 327,600 198,700 526,300 Finance 545,900 4,500 - - 550,400 346,300 896,700 Customer Service 731,100 4,800 400 - 736,300 518,200 1,254,500 Total General Fund $ 19,500,600 $ 281,800 $ 938,800 $ 798,200 $ 21,519,400 $ 11,605,100 $ 33,124,500 Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel Water Engineering $ 181,400 $ 3,100 $ - $ - $ 184,500 $ 107,600 $ 292,100 Water Maintenance 293,200 5,200 20,800 - 319,200 230,000 549,200 Water Treatment 802,700 11,000 44,900 - 858,600 594,400 1,453,000 Wastewater Engineering 174,700 200 1,000 - 175,900 60,400 236,300 Wastewater Maintenance 462,600 13,000 30,300 - 505,900 212,200 718,100 Total Water/Wastewater Fund $ 1,914,600 $ 32,500 $ 97,000 $ - $ 2,044,100 $ 1,204,600 $ 3,248,700 Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel Engineering 802,900 20,100 12,100 12,900 848,000 333,400 1,181,400 T&D $ 1,888,300 $ 59,100 $ 139,800 $ - $ 2,087,200 $ 873,600 $ 2,960,800 Administration 214,700 - - - 214,700 72,500 287,200 Meter Reading 185,900 10,300 10,200 - 206,400 107,000 313,400 System Operators 500,600 6,100 111,000 - 617,700 246,700 864,400 Total Electric Fund $ 3,592,400 $ 95,600 $ 273,100 $ 12,900 $ 3,974,000 $ 1,633,200 $ 5,607,200 Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel CDBG $ - $ 35,000 $ - $ - $ 35,000 $ - $ 35,000 Substance Abuse Grant - - - 48,100 48,100 3,900 52,000 Total Grant Funds $ - $ 35,000 $ - $ 48,100 $ 83,100 $ 3,900 $ 87,000 GRAND TOTAL $ 25,007,600 $ 461,100 $ 1,308,900 $ 859,200 $ 27,726,900 $ 14,439,500 $ 42,167,000 51

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FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY OF DOVER OVERTIME COMPARISON FISCAL YEAR 2020 THROUGH 2023 2020 2021 2022 (through 1st Payroll in April) 2023 DEPARTMENT Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Proposed CITY CLERK - 77 (77) --- - 172 - --- - - - --- - TAX ASSESSOR - 122 (122) --- - - - --- - - - --- - PLANNING 4,000 10,038 (6,038) 251.0% 5,000 7,604 (2,604) 152.1% 9,000 4,465 4,535 49.6% 7,000 CITY MANAGER 5,000 12,067 (7,067) 241.3% 5,000 5,032 (32) 100.6% 5,600 4,959 641 88.5% 5,400 HUMAN RESOURCES - 917 (917) --- - 205 (205) --- 900 - 900 --- - MAYOR - - - --- - 80 (80) --- 200 - 200 --- - FIRE 35,000 54,322 (19,322) 155.2% 35,000 48,185 (13,185) 137.7% 35,000 41,898 (6,898) 119.7% 25,000 LIFE SAFETY 8,000 915 7,085 11.4% 2,000 4,059 (2,059) 203.0% 1,500 6,944 (5,444) 463.0% 9,000 CODE ENFORCEMENT 4,400 3,294 1,106 74.9% 6,000 4,396 1,604 73.3% 5,000 510 4,490 10.2% 5,000 PUBLIC INSPECTIONS 4,800 6,684 (1,884) 139.3% 4,000 4,135 (135) 103.4% 7,800 3,006 4,794 38.5% 8,000 POLICE CIVILIAN 85,000 150,315 (65,315) 176.8% 100,000 141,586 (41,586) 141.6% 113,200 96,233 16,968 85.0% 163,600 POLICE LAW ENFORCEMENT 470,000 1,176,654 (706,654) 250.4% 600,000 765,085 (165,085) 127.5% 616,400 445,754 170,646 72.3% 650,000 PW ADMINISTRATION - 1,923 (1,923) --- 300 59 241 --- 300 24 276 --- - STREET 10,600 6,955 3,645 65.6% 6,200 9,242 (3,042) 149.1% 11,400 5,841 5,559 51.2% 11,400 SANITATION 18,200 14,673 3,527 80.6% 14,800 13,809 991 93.3% 17,300 9,858 7,442 57.0% 17,300 GROUNDS 14,000 1,473 12,527 10.5% 9,000 15,520 (6,520) 172.4% 10,700 17,077 (6,377) 159.6% 10,700 STORMWATER 3,400 1,169 2,231 34.4% 3,700 4,945 (1,245) 133.6% 8,800 4,556 4,244 51.8% 8,800 FACILITIES MANAGEMENT 3,800 5,615 (1,815) 147.8% 4,000 724 3,276 18.1% 5,000 4,263 737 85.3% 5,000 PW ENGINEERING - 2,986 (2,986) --- 1,000 263 737 26.3% 1,300 469 831 36.1% 1,300 LIBRARY - 1,074 (1,074) --- - - - --- - 113 (113) --- - 53 PARKS & RECREATION 1,300 4,226 (2,926) 325.1% 2,100 2,820 (720) 134.3% 4,300 6,941 (2,641) 161.4% 2,700 PROCUREMENT & INVENTORY 1,000 2,875 (1,875) 287.5% 1,200 1,188 12 99.0% 1,400 621 779 44.3% 1,400 VEHICLE MAINTENANCE 5,400 11,412 (6,012) 211.3% 5,500 4,868 632 88.5% 5,000 4,874 126 97.5% 5,000 INFORMATION TECHNOLOGIES - - - --- 1,300 727 573 --- 1,400 232 1,168 --- 1,800 FINANCE - 946 (946) --- - - - --- - - - --- - CUSTOMER SERVICES - 3,000 (3,000) --- 500 74 426 --- 500 165 335 --- 400 WATER ENGINEERING - 1,011 (1,011) --- - 104 (104) --- - 97 (97) --- - WATER 14,800 11,499 3,301 77.7% 14,800 13,118 1,682 88.6% 17,100 16,842 258 98.5% 20,800 WATER TREATMENT PLANT 55,000 49,240 5,760 89.5% 51,900 23,897 28,003 46.0% 51,300 18,609 32,691 36.3% 44,900 WASTEWATER 30,400 34,805 (4,405) 114.5% 31,600 29,306 2,294 92.7% 34,500 25,773 8,727 74.7% 30,300 WASTEWATER ENGINEERING - 1,011 (1,011) --- - 104 (104) --- - 97 (97) --- 1,000 TRANSMISSION/DISTRIBUTION 101,100 136,155 (35,055) 134.7% 152,300 154,297 (1,997) 101.3% 130,500 114,490 16,010 87.7% 139,800 ELECTRIC ENGINEERING 6,900 16,824 (9,924) 243.8% 6,300 10,604 (4,304) 168.3% 12,700 13,783 (1,083) 108.5% 12,100 ELECTRIC ADMINISTRATION - --- - --- - - - --- - ELECTRIC METERING 19,200 13,447 5,753 70.0% 19,200 11,043 8,157 57.5% 19,200 7,089 12,111 36.9% 10,200 ELECTRIC SYSTEMS OPERATIONS 81,300 99,375 (18,075) 122.2% 85,100 99,912 (14,812) 117.4% 101,000 76,477 24,523 75.7% 111,000 TOTAL 982,600 1,837,096 (854,496) 187.0% 1,167,800 1,377,160 (209,188) 117.9% 1,228,300 932,060 296,240 75.9% 1,308,900 ELECTRIC PLANT OPERATIONS 245,000 216,444 28,556 88.3% 245,000 192,052 52,948 78.4% 0 41,016 (41,016) --- 18,000 POLICE EXTRA DUTY 584,300 332,143 252,157 56.8% 658,900 256,896 402,004 39.0% 475,700 352,588 123,112 74.1% 355,800

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CAPITAL INVESTMENTS PLAN THE FOLLOWING SUBSECTIONS ARE INCLUDED: INTRODUCTION REVENUE SOURCES AND FUNDS TOTAL CITY SUMMARY GENERAL PUBLIC UTILITES WATER PUBLIC UTILITES WASTEWATER PUBLIC UTILITES ELECTRIC AMERICAN RESCUE PLAN ACT (ARPA) FUND

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CAPITAL INVESTMENT PLANS Revenue Sources & Funds Total City Summary General Fund Wastewater & Water Fund Electric Fund ARPA 55

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CITY SUMMARY 57

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City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 FUNDING SOURCE SUMMARY Source FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 6,098,000 6,098,000 Capital Asset Reserve 290,000 290,000 Electric Revenue 7,435,200 6,924,800 3,777,000 3,824,000 1,518,000 23,479,000 General Fund 3,536,500 5,197,900 3,558,499 4,242,100 3,519,400 20,054,399 Impact Fee Reserve 23,600 586,721 404,433 500,560 488,790 2,004,104 Other (Loan) 1,500,000 1,500,000 Parkland Reserve Fund 1,045,000 1,045,000 Police Grant 23,800 13,600 30,600 3,400 71,400 State Grant 1,573,200 1,573,200 Water/Wastewater Fund 1,813,400 8,563,579 8,484,567 5,077,740 3,999,710 27,938,996 GRAND TOTAL 23,314,900 21,296,800 16,238,099 13,675,000 9,529,300 84,054,099 * Please note that Overall Funding Source and Project Expense do not include Community Transportation Funds (found on page292). This 'Other Fund' contains a $400,000 placeholder for grants that are received throughout the year for paving projects and other related activities. 59 Wednesday, May 25, 2022

City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 PROJECTS BY DEPARTMENT Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund Street, Concrete, and Alley Program ST2301 1,200,000 1,200,000 Elevated Water Tower Maintenance - Aero Park WD2302 655,000 655,000 Future Well Installation WD2303 2,234,500 2,234,500 Well #9 Improvements WD2304 319,000 319,000 Water Quality Improvements WQ2301 1,287,500 1,287,500 Puncheon Run Pump Station Pump Replacement WW2306 85,000 85,000 Lepore Road Sanitary Sewer Upgrade WW2307 317,000 317,000 ARPA Fund Total 6,098,000 6,098,000 Code Enforcement Replacing 2007 Dodge 1/2 Ton Pickup 23 Veh#17 25,300 25,300 Replacing 2010 Ford Crown Victoria 24 Veh#11 25,300 25,300 Replacing 2014 Ford F150 Pickup 24 Veh#20 25,100 25,100 Replacing 2014 Ford Focus 24 Veh#25 20,000 20,000 Code Enforcement Total 25,300 70,400 95,700 Electric Admin Reed Street HVAC Overhaul EA2304 1,500,000 1,500,000 Electric Admin Rear Lot Renovation EA2309 70,000 70,000 Weyandt Hall Stairwells/Basement Flooring EA2401 50,000 50,000 Electric Admin Total 1,570,000 50,000 1,620,000 Electric Engineering Replace 2008 Dodge Avenger 24 Veh#7 31,200 31,200 Replace 2004 E250 Van 24 Veh#749 38,400 38,400 Replace 2005 Dodge Stratus 24 Veh#8 31,200 31,200 The Greens Underground Upgrade Phase 1 & 2 EE2302 260,000 260,000 Town Point Conversion EE2303 360,000 360,000 Substation Component Replacement EE2304 30,000 30,000 30,000 30,000 30,000 150,000 Electric Admin Access Gate EE2308 15,000 15,000 LED Lighting Conversion EE2311 1,750,000 1,750,000 Small Cell Wireless Improvements EE2312 30,000 30,000 Tansmission Line Maintenance Program EE2313 50,000 50,000 SCADA Upgrade EE2315 100,000 100,000 Electric Administration & Substation Cameras EE2316 50,000 50,000 ArcFM Migration to Electric Utility Network (Cont) EE2317 110,000 110,000 Advanced Metering Infrastructure (AMI) EE2401 500,000 1,500,000 1,500,000 3,500,000 Woodcrest Overhead to Underground EE2402 300,000 300,000 Rodney Village Overhead to Underground EE2403 690,000 690,000 Derby Estates Underground Upgrade EE2404 198,000 198,000 Bay Road 750 Underground EE2405 56,000 56,000 Poplar Lane EE2406 35,000 35,000 Ann Avenue Restoration EE2407 180,000 180,000 60 Tuesday, May 24, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total LED Lighting Conversion EE2411 1,200,000 1,200,000 Small Wireless Improvements EE2412 30,000 30,000 Transmission Line Maintenance Program EE2413 50,000 50,000 Substation Battery Replacement EE2501 15,000 16,000 31,000 Farmview Drive Renovation EE2502 146,000 146,000 Heatherfield Renovation EE2503 157,000 157,000 Heatherfield East Renovation EE2504 99,000 99,000 White Oak Condominiums EE2505 70,000 70,000 Small Wireless Improvements EE2512 30,000 30,000 Transmission Line Maintenance Program EE2513 50,000 50,000 Fox Hall EE2601 511,000 511,000 Fox Hall West EE2602 52,000 52,000 Transmission Line Maintenance Program EE2613 50,000 50,000 Transmission Line Maintenance Program EE2713 50,000 50,000 Electric Engineering Total 745,000 5,379,800 2,097,000 2,159,000 80,000 10,460,800 Electric Meter Reading Itron Metering Equipment EM2301 44,300 44,300 Electric Meter Reading Total 44,300 44,300 Electric T & D Replacing 2010 Digger 23 Veh#775 364,500 364,500 Replace 2013 Ford F550 23 Veh#778 214,400 214,400 2002 Chevrolet Dump Truck 25 Veh#753 150,000 150,000 Replacing 2019 Freightliner M2 26 Veh#718 200,000 200,000 Emergency Component Replacement (T&D) EE2321 65,000 65,000 65,000 65,000 260,000 New Developments EE2323 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 7,000,000 CT Site Repairs & Maintenance TD2314 32,000 35,000 38,000 105,000 Electric T & D Total 2,075,900 1,465,000 1,650,000 1,665,000 1,438,000 8,293,900 Facilities Management Replacing 2005 Ford F150 #433 24 Veh#433 32,200 32,200 City Hall Improvements FC2303 50,000 50,000 Environmental Abatement @ old Post Office location FC2304 150,000 150,000 Paint Exterior of City Hall FC2402 30,000 30,000 City Hall 2nd Story Flat Roof FC2501 50,000 50,000 Facilities Management Total 200,000 62,200 50,000 312,200 Fire/Robbins Hose Replace Engine 7 - 1997 Pierce Dash Pumper FR1800 77,700 77,700 77,700 77,700 77,700 388,500 Fire Rescue/Pumper Truck #1 FR2000 95,600 95,600 95,600 95,600 95,600 478,000 Replace Engines 3 & 6 FR2200 77,000 77,000 77,000 77,000 77,000 385,000 New Brush Truck FR2301 110,500 110,500 Replace Ladder #2 FR2400 179,300 179,300 179,300 179,300 717,200 Engine 4 - 2006 Pierce Lance Pumper FR2500 65,500 65,500 65,500 196,500 Fire/Robbins Hose Total 360,800 429,600 495,100 495,100 495,100 2,275,700 Fleet Maintenance 2003 Chevrolet 1500HD Flat Bed #119 24 Veh#119 60,000 60,000 Wash Bay Roof CS2405 25,000 25,000 Fleet Maintenance Total 85,000 85,000 61 Tuesday, May 24, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Information Technology Server Replacement IT2301 17,000 17,000 Cisco Switches IT2302 50,000 50,000 Phone System Replacement IT2303 80,000 80,000 iSeries Hardware Service IT2304 6,100 6,100 Cisco Switches IT2402 50,000 50,000 Information Technology Total 153,100 50,000 203,100 Life Safety (Fire Marshal) Replacing 2016 Ford XPL 25 Veh#23 30,000 30,000 Replacing 2016 Ford XPL 25 Veh#28 30,000 30,000 Life Safety (Fire Marshal) Total 60,000 60,000 Parks and Recreation Replacing 2007 Dodge Caravan 23 Veh# 591 50,000 50,000 Replacing 2001 International Dump Truck 23 Veh#593 65,000 65,000 Replacing 2015 Ford F350 Pickup 26 Veh# 549 44,000 44,000 2023 Dover Park Building Improvement PR2300 800,000 800,000 2023 Dover Park Splash Pad PR2301 200,000 200,000 Schutte Park Skate Park PR2302 750,000 750,000 Schutte Park Dog Park PR2304 75,000 75,000 Dover Park ADA Accessible Playground PR2401 900,000 900,000 Silver Lake Master Plan PR2501 75,000 75,000 Silver Lake Bathrooms/Improvements PR2600 250,000 250,000 Parks and Recreation Total 1,940,000 900,000 75,000 294,000 3,209,000 Permtting and Inspections Replacing 2007 Dodge 1/2 Ton Pickup 24 Veh#19 25,300 25,300 Permtting and Inspections Total 25,300 25,300 Planning Replacing 2011 Ford Fushion 25 Veh#3 25,100 25,100 Planning Total 25,100 25,100 Police 1998 Ford E250 Van (207) 23 Veh#207 57,000 57,000 Replacing 2011 Ford Crown Victoria PPV (208) 23 Veh#208 59,200 59,200 Replacing 2014 Dodge Charger PPV (219) 23 Veh#219 59,200 59,200 Replacing 2014 Dodge Charger PPV (220) 23 Veh#220 59,200 59,200 Replacing 2016 Dodge Charger (224) 23 Veh#224 59,200 59,200 2011 Chevy Tahoe PPV (226) 23 Veh#226 59,200 59,200 Replacing 2014 Dodge Charger PPV (264) 23 Veh#264 59,200 59,200 Replacing 2009 Harley FLHTP (266) 23 Veh#266 33,700 33,700 Replacing 2011 Harley FLHTP (267) 23 Veh#267 33,700 33,700 Replacing 2012 Dodge Charger PPV (276) 23 Veh#276 59,200 59,200 Replacing 2007 Ford Crown Victoria (280) 23 Veh#280 59,200 59,200 replacing 2011 Ford Fusion Admin (286) 23 Veh#286 39,200 39,200 Replacing 2014 Dodge Charger (201) 24 Veh#201 31,800 31,800 Replacing 2013 Dodge Charger Admin (204) 24 Veh#204 62,600 62,600 Replacing 2012 Dodge Charger PPV (205) 24 Veh#205 62,600 62,600 2016 Dodge Charger (212) 24 Veh#212 62,600 62,600 62 Tuesday, May 24, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Replacing 2016 Dodge Charger (213) 24 Veh#213 62,600 62,600 Replacing 2011 Ford Fusion Admin (218) 24 Veh#218 31,800 31,800 2018 Chevrolet Tahoe (262) 24 Veh#262 43,200 43,200 Replacing 2016 Dodge Charger (275) 24 Veh#275 31,800 31,800 Replacing 2015 Dodge Charger (278) 24 Veh#278 31,800 31,800 Replacing 2014 Dodge Charger PPV (284) 24 Veh#284 62,600 62,600 Replacing 2012 Ford Fusion Admin (287) 24 Veh#287 31,800 31,800 Replacing 2017 Dodge Charger (289) 24 Veh#289 62,600 62,600 Replacing 2014 Dodge Charger (290) 24 Veh#290 62,600 62,600 Replacing 2012 Ford Fusion Admin (225) 25 Veh#225 31,800 31,800 Replacing 2016 Dodge Charger (228) 25 Veh#228 34,900 34,900 Replacing 2012 Ford Fusion Admin (233) 25 Veh#233 31,800 31,800 Replacing 2010 Ford Fusion Admin (235) 25 Veh#235 31,800 31,800 Replacing 2014 Dodge Charger Admin (249) 25 Veh#249 31,800 31,800 Replacing 2016 Chevrolet Tahoe (253) 25 Veh#253 62,600 62,600 Replacing 2016 Dodge Charger (254) 25 Veh#254 62,600 62,600 Replacing 2016 Harley FLHTP (256) 25 Veh#256 24,400 24,400 Replacing 2015 Harley FLHTP (268) 25 Veh#268 24,400 24,400 Replacing 2013 Dodge Charger PPV (269) 25 Veh#269 62,600 62,600 Replacing 2016 Dodge Charger (271) 25 Veh#271 62,600 62,600 Replacing 2017 Dodge Charger (288) 25 Veh#288 31,800 31,800 Replacing 2019 Chevrolet Tahoe (203) 26 Veh#203 62,600 62,600 Replacing 2018 Chevrolet Tahoe (206) 26 Veh#206 62,600 62,600 Replacing 2017 Harley FLHTP (211) 26 Veh#211 24,400 24,400 Replacing 2019 Chevrolet Tahoe (217) 26 Veh#217 62,600 62,600 Replacing 2019 Chevrolet tahoe (227) 26 Veh#227 62,600 62,600 Replacing 2019 Chevrolet Tahoe (231) 26 Veh#231 62,600 62,600 Replacing 2019 Chevrolet Tahoe (234) 26 Veh#234 62,600 62,600 Replacing 2018 Chevrolet Tahoe (237) 26 Veh#237 64,600 64,600 Replacing 2018 Chevrolet Tahoe (238) 26 Veh#238 62,600 62,600 Replacing 2014 Dodge Charger PPV (242) 26 Veh#242 62,600 62,600 Replacing 2014 Dodge Charger (243) 26 Veh#243 31,800 31,800 Replacing 2017 Harley FLHTP (244) 26 Veh#244 24,400 24,400 Replacing 2016 Ford F150 4WD (245) 26 Veh#245 24,400 24,400 Replacing 2018 Chevrolet Tahoe (252) 26 Veh#252 62,600 62,600 Replacing 2014 Dodge Charger PPV (265) 27 Veh#265 62,600 62,600 2016 Dodge Charger (202) 27+ Veh#202 43,200 43,200 2017 Ford F150 Crew Cab 4x4 SS (239) 27+ Veh#239 34,700 34,700 1996 Ford E350 (246) 27+ Veh#246 101,400 101,400 2012 Ford E550 (247) 27+ Veh#247 246,400 246,400 2019 Chevrolet Tahoe (257) 27+ Veh#257 43,200 43,200 2018 Dodge Charger (258) 27+ Veh#258 43,200 43,200 2018 Dodge Charger (259) 27+ Veh#259 43,200 43,200 2018 Chevrolet Tahoe (260) 27+ Veh#260 43,200 43,200 1999 Ford E250 (281) 27+ Veh#281 76,400 76,400 2009 Chev C55 (294) 27+ Veh#294 101,400 101,400 2005 Ford E250 (295) 27+ Veh#295 76,400 76,400 2001 Ford E450 SD ctwy (298) 27+ Veh#298 131,400 131,400 2001 Ford E350 SD (299) 27+ Veh#299 101,400 101,400 Police Officer Body Worn Cameras & Tasers PD2301 202,900 202,900 202,900 202,900 811,600 Axion In-car Cameras PD2302 18,100 36,100 47,400 67,700 85,800 255,100 Police Station Exterior Building Maintenance PD2303 36,000 36,000 Police Total 858,200 915,400 743,400 1,003,600 1,233,900 4,754,500 Power Plant Plant Decommissioning EG2302 4,000,000 4,000,000 63 Tuesday, May 24, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Power Plant Total 4,000,000 4,000,000 Procurement & Inventory Replacing 1987 Clark Forklift #120 23 Veh#120 70,000 70,000 Warehouse LED Lighting CS2301 12,000 12,000 Warehouse Improvements CS2302 90,000 90,000 Warehouse Flat Roof Replacement CS2401 340,000 340,000 Procurement & Inventory Total 172,000 340,000 512,000 Public Works - Engineering 2008 Dodge Avenge #5 24 Veh #5 24,800 24,800 Public Works - Engineering Total 24,800 24,800 Public Works - Grounds 2009 Ford F250 Pick Up #557 23 Veh#557 43,300 43,300 2001 Vermeer Chipper #586 23 Veh#586 50,600 50,600 Replacing 2019 Ford F-150 24 Veh#558 21,000 21,000 2011 Ford F350 1 ton Dump Truck #577 24 Veh#577 45,000 45,000 Replacing 2001 Dodge Ram 2500 Truck #580 24 Veh#580 21,000 21,000 2009 International Bucket Truck #556 25 Veh#556 170,000 170,000 2013 Vermeer Stump Grinder #566 25 Veh#566 60,000 60,000 Public Works - Grounds Total 93,900 87,000 230,000 410,900 Public Works - Sanitation Replacing 2014 Peterbilt Auto Trash Truck #442 23 Veh#442 320,000 320,000 2012 Kenworth Bulk Trash Truck #447 23 Veh#447 207,000 207,000 2008 Ford F150 #440 24 Veh#440 30,000 30,000 2015 Peterbilt Automated Trash Truck #443 24 Veh#443 323,500 323,500 2014 Kenworth Rear Loader Truck #449 24 Veh#449 196,000 196,000 2016 Peterbilt Automated Trash Truck #441 25 Veh#441 333,500 333,500 2017 International Bulk Trash Truck #448 25 Veh#448 193,800 193,800 2020 International Rear Loader Trash Truck#452 26 Veh #452 208,000 208,000 2016 Peterbilt Automated Trash Truck #451 26 Veh#451 350,200 350,200 2020 Peterbilt Trash Truck #444 27 Veh #444 370,000 370,000 2020 eterbuilt utomated Trash Truck # 455 27 Veh# 455 370,000 370,000 Public Works - Sanitation Total 527,000 549,500 527,300 558,200 740,000 2,902,000 Public Works - Stormwater 2006 Old Dominion Leaf Vac #365 23Veh#365 230,700 230,700 New Street Sweeper FY2024 24 New 300,000 300,000 2009 Old Dominion Leaf Vac #363 24 Veh#363 176,500 176,500 2015 International Leaf Vac Truck #361 25 Veh#361 188,000 188,000 2015 International Dump Truck #328 25Veh#328 160,200 160,200 2019 International Tymco Street Sweeper #356 26 Veh#356 326,200 326,200 2016 International Leaf Vac Truck #366 26 Veh#366 193,000 193,000 1969 Caterpillar Grader# 301 27 Veh#301 85,000 85,000 Miscellaneous Emergency Storm Sewer Repairs SW2301 85,000 88,000 91,000 94,000 97,000 455,000 West Street Flooding Improvements SW2302 56,000 617,999 673,999 Persimmon Park Place Drainage Basin Improvements SW2303 1,200,000 1,200,000 The Greens of Dover/Lamplighter Stormwater Impro SW2304 16,000 67,000 412,000 495,000 Mirror Lake Drainage Basin Improvements SW2305 350,000 350,000 Silver Lake Dam Repairs SW2402 125,000 150,000 275,000 64 Tuesday, May 24, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total East Lake Garden Drainage Basin Improvements SW2403 515,000 515,000 Water Street Flooding Improvements SW2404 61,800 772,500 834,300 Lynnhaven Drive Flooding Improvements SW2405 18,000 72,100 90,100 State Street Flooding Improvements SW2504 20,000 77,500 97,500 Reed Street FloodingImprovements SW2605 22,000 22,000 Vehicle Pole Barn SW2703 175,000 175,000 Public Works - Stormwater Total 1,865,700 1,356,300 1,144,199 1,629,800 846,500 6,842,499 Public Works - Streets 2000 Caterpillar Backhoe #405 23 Veh#405 128,000 128,000 2005 Swenson V Box #302 24 Veh #302 17,700 17,700 2006 Swenson V-Box Sander #303 24 Veh #303 17,700 17,700 Asphalt Hotbox Trailer Veh # New 24 Veh #XX 39,300 39,300 2006 Signalisation Message Board #304 24 Veh#304 17,000 17,000 2006 Signalisation Message Board #306 24 Veh#306 17,000 17,000 2008 International Dump Truck #329 24 Veh#329 155,500 155,500 2002 Airman Mobile Air Compressor #382 24 Veh#382 51,000 51,000 1999 Enclosed Haulmark Trailer #392 24 Veh#392 5,800 5,800 2006 V-Box Sander #305 25 Veh #305 26,500 26,500 2002 Wolfpack Ride On Roller #307 25 Veh#307 30,000 30,000 2012 International Dump Truck #327 25 Veh#327 160,500 160,500 1997 Pequea Utility Trailer #389 25 Veh#389 5,000 5,000 2002 Case Front End Loader #316 26 Veh #316 215,000 215,000 2001 International DumpTruck #321 26 Veh #321 96,400 96,400 2006 Grapple # 315 27 Veh # 315 11,200 11,200 2016 International DumpTruck #325 27 Veh # 325 96,400 96,400 2015 Ford F350 Utility Body #345 27 Veh # 345 75,300 75,300 1997 Roller#308 27 Veh #308 16,000 16,000 1986 Hudson Trailer #394 27 Veh#394 8,400 8,400 Public Works - Streets Total 128,000 321,000 222,000 311,400 207,300 1,189,700 Public Works Admin 2008 Toyota Camry Hybrid #669 24 Veh# 669 30,000 30,000 Public Works Admin Total 30,000 30,000 Wastewater Management 2013 FORD 1-Ton Utility Truck w/ Crane 23 Veh#655 65,000 65,000 2006 Sidekick Easement Machine #690 23 Veh#690 69,000 69,000 Replace 2013 Ford 1-Ton Utilty Truck w/ Crane #655 24 Veh#655 61,400 61,400 2013 Ford F150 Pickup Ext Cab #661 24 Veh#661 50,000 50,000 2012 Ford 350 #680 24 Veh#680 58,000 58,000 2013 FORD F150 Pickup Ext. Cab 24Veh#661 50,000 50,000 2013 Vacoon Jet Truck #692 25 Veh#692 350,000 350,000 2013 VACCON Jet Truck 25Veh#692 350,000 350,000 2016 INTERNATIONAL Vac Truck #691 26Veh#691 260,000 260,000 Turnberry Pump Station Replacement WW2203 600,000 600,000 Meter Reading Technology Upgrade WW2300 30,000 30,000 Lateral Camera WW2301 13,000 13,000 Ground Penetrating Radar WW2302 16,000 16,000 Miscellaneous Emergency Sanitary Sewer Repairs WW2303 160,000 165,000 170,000 175,000 180,000 850,000 College Road Pump Station Replacement WW2304 580,000 580,000 GIS Utility Network Upgrade WW2305 20,000 77,500 77,500 175,000 Heatherfield Pump Station Replacement WW2308 45,000 618,000 663,000 Cedar Chase Pump Station Replacement WW2309 14,000 47,000 636,500 697,500 65 Tuesday, May 24, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Meter Replacement Project WW2400 418,700 418,700 418,700 1,256,100 Inflow/Infiltration Removal WW2401 4,270,000 4,270,000 8,540,000 Turnberry Pump Station Replacement WW2404 600,000 600,000 Laurel Drive Pump Station Replacement WW2405 16,000 49,000 65,000 Laurel Drive Pump Station Replacement WW2406 16,000 49,000 656,600 721,600 Lepore Rd Sanitary Sewer WW2504 18,000 51,000 69,000 Kings Cliffe Pump Station Replacement WW2505 18,000 18,000 Kings Cliffe Pump Station Replacement WW2506 18,000 51,000 69,000 Hunter's Point Pump Station Replacement WW2604 20,000 49,000 69,000 Westminister Pump Station Replacement WW2704 22,000 22,000 Wastewater Management Total 1,012,000 6,429,600 6,406,200 1,612,200 907,600 16,367,600 Water Engineering 2013 Ford F150 Pick Up Ext. Cab 4WD #418 24Veh#418 40,000 40,000 2008 DODGE Avenger 25Veh#427 24,400 24,400 Water Engineering Total 40,000 24,400 64,400 Water Management 2008 Ingersoll Air Compressor #407 23 Veh#407 28,000 28,000 2012 Chevrolet Slverado Truck #695 24 Veh#695 23,700 23,700 2012 CHEVROLET Silverado 1500 WT 24Veh#695 53,000 53,000 1997 Krug Trailer #415 25 Veh#415 25,000 25,000 2015 International 7400 Flat Bed Dump Truck #422 25 Veh#422 160,000 160,000 1997 KRUG Trailer 25Veh#415 25,000 25,000 2002 STERLING Dump Truck 26Veh#424 165,000 165,000 2008 CASE Backhoe 27Veh#672 131,000 131,000 Meter Reading Technology Upgrade WD2300 30,000 30,000 Wellhead Redevelopment Program WD2301 188,000 75,000 75,000 75,000 75,000 488,000 SCADA Equipment Upgrade WD2305 50,000 50,000 Water Tank Concrete Rehabilitation WD2306 20,000 125,000 145,000 Stonebrook East Water Main Increase WD2307 26,000 26,000 Meter Replacement Project WD2400 418,700 418,700 418,700 1,256,100 Water Treatment Plant Security Upgrade WD2403 145,000 145,000 Ventilation Improvements – Water Treatment Plant WD2404 33,000 33,000 GIS Utility Network Upgrade WD2405 20,000 82,500 82,500 185,000 Denneys Road 1.0 MG Elevated Water Storage Tank WD2505 85,000 1,539,900 1,539,900 3,164,800 Carbon Column Media Replacement WD2506 200,000 200,000 Miscellaneous Emergency Water Repairs WQ2302 85,000 85,000 85,000 85,000 85,000 425,000 Water Quality Improvements - North Street WQ2303 370,000 370,000 Water Quality Improvements WQ2401 1,707,300 1,677,200 1,600,000 1,750,000 6,734,500 Water Management Total 797,000 2,685,700 2,833,400 3,966,100 3,580,900 13,863,100 Water Treatment Plant 2015 FORD F350 Pickup 23Veh#622 53,000 53,000 2013 DODGE Pickup 24Veh#660 45,000 45,000 Security Fencing Upgrades @ WTP WD2308 95,700 95,700 Water Treatment Plant Total 148,700 45,000 193,700 GRAND TOTAL 23,314,900 21,341,600 16,583,099 13,694,400 9,529,300 83,963,299 * FY23 Grand Total includes $500,000.00 in budget for the Enterprise Resource Planning (ERP) Solution System 66 Tuesday, May 24, 2022

GENERAL FUND 67

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City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 FUNDING SOURCE SUMMARY Source FY 23 FY 24 FY 25 FY 26 FY 27 Total Capital Asset Reserve 290,000 290,000 General Fund 3,536,500 5,197,900 3,558,499 4,242,100 3,519,400 20,054,399 Parkland Reserve Fund 1,045,000 1,045,000 Police Grant 23,800 13,600 30,600 3,400 71,400 State Grant 1,452,500 1,452,500 GRAND TOTAL 6,324,000 5,221,700 3,572,099 4,272,700 3,522,800 22,913,299 Monday, May 23, 2022 69

City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 PROJECTS BY DEPARTMENT Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Code Enforcement Replacing 2007 Dodge 1/2 Ton Pickup 23 Veh#17 25,300 25,300 Replacing 2010 Ford Crown Victoria 24 Veh#11 25,300 25,300 Replacing 2014 Ford F150 Pickup 24 Veh#20 25,100 25,100 Replacing 2014 Ford Focus 24 Veh#25 20,000 20,000 Code Enforcement Total 25,300 70,400 95,700 Facilities Management Replacing 2005 Ford F150 #433 24 Veh#433 32,200 32,200 City Hall Improvements FC2303 50,000 50,000 Environmental Abatement @ old Post Office location FC2304 150,000 150,000 Paint Exterior of City Hall FC2402 30,000 30,000 City Hall 2nd Story Flat Roof FC2501 50,000 50,000 Facilities Management Total 200,000 62,200 50,000 312,200 Fire/Robbins Hose Replace Engine 7 - 1997 Pierce Dash Pumper FR1800 77,700 77,700 77,700 77,700 77,700 388,500 Fire Rescue/Pumper Truck #1 FR2000 95,600 95,600 95,600 95,600 95,600 478,000 Replace Engines 3 & 6 FR2200 77,000 77,000 77,000 77,000 77,000 385,000 New Brush Truck FR2301 110,500 110,500 Replace Ladder #2 FR2400 179,300 179,300 179,300 179,300 717,200 Engine 4 - 2006 Pierce Lance Pumper FR2500 65,500 65,500 65,500 196,500 Fire/Robbins Hose Total 360,800 429,600 495,100 495,100 495,100 2,275,700 Fleet Maintenance 2003 Chevrolet 1500HD Flat Bed #119 24 Veh#119 60,000 60,000 Wash Bay Roof CS2405 25,000 25,000 Fleet Maintenance Total 85,000 85,000 Information Technology Server Replacement IT2301 17,000 17,000 Cisco Switches IT2302 50,000 50,000 Phone System Replacement IT2303 80,000 80,000 iSeries Hardware Service IT2304 6,100 6,100 Cisco Switches IT2402 50,000 50,000 Information Technology Total 153,100 50,000 203,100 Life Safety (Fire Marshal) Replacing 2016 Ford XPL 25 Veh#23 30,000 30,000 Replacing 2016 Ford XPL 25 Veh#28 30,000 30,000 Life Safety (Fire Marshal) Total 60,000 60,000 70 Monday, May 23, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Parks and Recreation Replacing 2007 Dodge Caravan 23 Veh# 591 50,000 50,000 Replacing 2001 International Dump Truck 23 Veh#593 65,000 65,000 Replacing 2015 Ford F350 Pickup 26 Veh# 549 44,000 44,000 2023 Dover Park Building Improvement PR2300 800,000 800,000 2023 Dover Park Splash Pad PR2301 200,000 200,000 Schutte Park Skate Park PR2302 750,000 750,000 Schutte Park Dog Park PR2304 75,000 75,000 Dover Park ADA Accessible Playground PR2401 900,000 900,000 Silver Lake Master Plan PR2501 75,000 75,000 Silver Lake Bathrooms/Improvements PR2600 250,000 250,000 Parks and Recreation Total 1,940,000 900,000 75,000 294,000 3,209,000 Permtting and Inspections Replacing 2007 Dodge 1/2 Ton Pickup 24 Veh#19 25,300 25,300 Permtting and Inspections Total 25,300 25,300 Planning Replacing 2011 Ford Fushion 25 Veh#3 25,100 25,100 Planning Total 25,100 25,100 Police 1998 Ford E250 Van (207) 23 Veh#207 57,000 57,000 Replacing 2011 Ford Crown Victoria PPV (208) 23 Veh#208 59,200 59,200 Replacing 2014 Dodge Charger PPV (219) 23 Veh#219 59,200 59,200 Replacing 2014 Dodge Charger PPV (220) 23 Veh#220 59,200 59,200 Replacing 2016 Dodge Charger (224) 23 Veh#224 59,200 59,200 2011 Chevy Tahoe PPV (226) 23 Veh#226 59,200 59,200 Replacing 2014 Dodge Charger PPV (264) 23 Veh#264 59,200 59,200 Replacing 2009 Harley FLHTP (266) 23 Veh#266 33,700 33,700 Replacing 2011 Harley FLHTP (267) 23 Veh#267 33,700 33,700 Replacing 2012 Dodge Charger PPV (276) 23 Veh#276 59,200 59,200 Replacing 2007 Ford Crown Victoria (280) 23 Veh#280 59,200 59,200 replacing 2011 Ford Fusion Admin (286) 23 Veh#286 39,200 39,200 Replacing 2014 Dodge Charger (201) 24 Veh#201 31,800 31,800 Replacing 2013 Dodge Charger Admin (204) 24 Veh#204 62,600 62,600 Replacing 2012 Dodge Charger PPV (205) 24 Veh#205 62,600 62,600 2016 Dodge Charger (212) 24 Veh#212 62,600 62,600 Replacing 2016 Dodge Charger (213) 24 Veh#213 62,600 62,600 Replacing 2011 Ford Fusion Admin (218) 24 Veh#218 31,800 31,800 2018 Chevrolet Tahoe (262) 24 Veh#262 43,200 43,200 Replacing 2016 Dodge Charger (275) 24 Veh#275 31,800 31,800 Replacing 2015 Dodge Charger (278) 24 Veh#278 31,800 31,800 Replacing 2014 Dodge Charger PPV (284) 24 Veh#284 62,600 62,600 Replacing 2012 Ford Fusion Admin (287) 24 Veh#287 31,800 31,800 Replacing 2017 Dodge Charger (289) 24 Veh#289 62,600 62,600 Replacing 2014 Dodge Charger (290) 24 Veh#290 62,600 62,600 Replacing 2012 Ford Fusion Admin (225) 25 Veh#225 31,800 31,800 Replacing 2016 Dodge Charger (228) 25 Veh#228 34,900 34,900 Replacing 2012 Ford Fusion Admin (233) 25 Veh#233 31,800 31,800 Replacing 2010 Ford Fusion Admin (235) 25 Veh#235 31,800 31,800 Replacing 2014 Dodge Charger Admin (249) 25 Veh#249 31,800 31,800 Replacing 2016 Chevrolet Tahoe (253) 25 Veh#253 62,600 62,600 71 Monday, May 23, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Replacing 2016 Dodge Charger (254) 25 Veh#254 62,600 62,600 Replacing 2016 Harley FLHTP (256) 25 Veh#256 24,400 24,400 Replacing 2015 Harley FLHTP (268) 25 Veh#268 24,400 24,400 Replacing 2013 Dodge Charger PPV (269) 25 Veh#269 62,600 62,600 Replacing 2016 Dodge Charger (271) 25 Veh#271 62,600 62,600 Replacing 2017 Dodge Charger (288) 25 Veh#288 31,800 31,800 Replacing 2019 Chevrolet Tahoe (203) 26 Veh#203 62,600 62,600 Replacing 2018 Chevrolet Tahoe (206) 26 Veh#206 62,600 62,600 Replacing 2017 Harley FLHTP (211) 26 Veh#211 24,400 24,400 Replacing 2019 Chevrolet Tahoe (217) 26 Veh#217 62,600 62,600 Replacing 2019 Chevrolet tahoe (227) 26 Veh#227 62,600 62,600 Replacing 2019 Chevrolet Tahoe (231) 26 Veh#231 62,600 62,600 Replacing 2019 Chevrolet Tahoe (234) 26 Veh#234 62,600 62,600 Replacing 2018 Chevrolet Tahoe (237) 26 Veh#237 64,600 64,600 Replacing 2018 Chevrolet Tahoe (238) 26 Veh#238 62,600 62,600 Replacing 2014 Dodge Charger PPV (242) 26 Veh#242 62,600 62,600 Replacing 2014 Dodge Charger (243) 26 Veh#243 31,800 31,800 Replacing 2017 Harley FLHTP (244) 26 Veh#244 24,400 24,400 Replacing 2016 Ford F150 4WD (245) 26 Veh#245 24,400 24,400 Replacing 2018 Chevrolet Tahoe (252) 26 Veh#252 62,600 62,600 Replacing 2014 Dodge Charger PPV (265) 27 Veh#265 62,600 62,600 2016 Dodge Charger (202) 27+ Veh#202 43,200 43,200 2017 Ford F150 Crew Cab 4x4 SS (239) 27+ Veh#239 34,700 34,700 1996 Ford E350 (246) 27+ Veh#246 101,400 101,400 2012 Ford E550 (247) 27+ Veh#247 246,400 246,400 2019 Chevrolet Tahoe (257) 27+ Veh#257 43,200 43,200 2018 Dodge Charger (258) 27+ Veh#258 43,200 43,200 2018 Dodge Charger (259) 27+ Veh#259 43,200 43,200 2018 Chevrolet Tahoe (260) 27+ Veh#260 43,200 43,200 1999 Ford E250 (281) 27+ Veh#281 76,400 76,400 2009 Chev C55 (294) 27+ Veh#294 101,400 101,400 2005 Ford E250 (295) 27+ Veh#295 76,400 76,400 2001 Ford E450 SD ctwy (298) 27+ Veh#298 131,400 131,400 2001 Ford E350 SD (299) 27+ Veh#299 101,400 101,400 Police Officer Body Worn Cameras & Tasers PD2301 202,900 202,900 202,900 202,900 811,600 Axion In-car Cameras PD2302 18,100 36,100 47,400 67,700 85,800 255,100 Police Station Exterior Building Maintenance PD2303 36,000 36,000 Police Total 858,200 915,400 743,400 1,003,600 1,233,900 4,754,500 Procurement & Inventory Replacing 1987 Clark Forklift #120 23 Veh#120 70,000 70,000 Warehouse LED Lighting CS2301 12,000 12,000 Warehouse Improvements CS2302 90,000 90,000 Warehouse Flat Roof Replacement CS2401 340,000 340,000 Procurement & Inventory Total 172,000 340,000 512,000 Public Works - Engineering 2008 Dodge Avenge #5 24 Veh #5 24,800 24,800 Public Works - Engineering Total 24,800 24,800 Public Works - Grounds 2009 Ford F250 Pick Up #557 23 Veh#557 43,300 43,300 2001 Vermeer Chipper #586 23 Veh#586 50,600 50,600 Replacing 2019 Ford F-150 24 Veh#558 21,000 21,000 72 Monday, May 23, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total 2011 Ford F350 1 ton Dump Truck #577 24 Veh#577 45,000 45,000 Replacing 2001 Dodge Ram 2500 Truck #580 24 Veh#580 21,000 21,000 2009 International Bucket Truck #556 25 Veh#556 170,000 170,000 2013 Vermeer Stump Grinder #566 25 Veh#566 60,000 60,000 Public Works - Grounds Total 93,900 87,000 230,000 410,900 Public Works - Sanitation Replacing 2014 Peterbilt Auto Trash Truck #442 23 Veh#442 320,000 320,000 2012 Kenworth Bulk Trash Truck #447 23 Veh#447 207,000 207,000 2008 Ford F150 #440 24 Veh#440 30,000 30,000 2015 Peterbilt Automated Trash Truck #443 24 Veh#443 323,500 323,500 2014 Kenworth Rear Loader Truck #449 24 Veh#449 196,000 196,000 2016 Peterbilt Automated Trash Truck #441 25 Veh#441 333,500 333,500 2017 International Bulk Trash Truck #448 25 Veh#448 193,800 193,800 2020 International Rear Loader Trash Truck#452 26 Veh #452 208,000 208,000 2016 Peterbilt Automated Trash Truck #451 26 Veh#451 350,200 350,200 2020 Peterbilt Trash Truck #444 27 Veh #444 370,000 370,000 2020 eterbuilt utomated Trash Truck # 455 27 Veh# 455 370,000 370,000 Public Works - Sanitation Total 527,000 549,500 527,300 558,200 740,000 2,902,000 Public Works - Stormwater 2006 Old Dominion Leaf Vac #365 23Veh#365 230,700 230,700 New Street Sweeper FY2024 24 New 300,000 300,000 2009 Old Dominion Leaf Vac #363 24 Veh#363 176,500 176,500 2015 International Leaf Vac Truck #361 25 Veh#361 188,000 188,000 2015 International Dump Truck #328 25Veh#328 160,200 160,200 2019 International Tymco Street Sweeper #356 26 Veh#356 326,200 326,200 2016 International Leaf Vac Truck #366 26 Veh#366 193,000 193,000 1969 Caterpillar Grader# 301 27 Veh#301 85,000 85,000 Miscellaneous Emergency Storm Sewer Repairs SW2301 85,000 88,000 91,000 94,000 97,000 455,000 West Street Flooding Improvements SW2302 56,000 617,999 673,999 Persimmon Park Place Drainage Basin Improvements SW2303 1,200,000 1,200,000 The Greens of Dover/Lamplighter Stormwater Impro SW2304 16,000 67,000 412,000 495,000 Mirror Lake Drainage Basin Improvements SW2305 350,000 350,000 Silver Lake Dam Repairs SW2402 125,000 150,000 275,000 East Lake Garden Drainage Basin Improvements SW2403 515,000 515,000 Water Street Flooding Improvements SW2404 61,800 772,500 834,300 Lynnhaven Drive Flooding Improvements SW2405 18,000 72,100 90,100 State Street Flooding Improvements SW2504 20,000 77,500 97,500 Reed Street FloodingImprovements SW2605 22,000 22,000 Vehicle Pole Barn SW2703 175,000 175,000 Public Works - Stormwater Total 1,865,700 1,356,300 1,144,199 1,629,800 846,500 6,842,499 Public Works - Streets 2000 Caterpillar Backhoe #405 23 Veh#405 128,000 128,000 2005 Swenson V Box #302 24 Veh #302 17,700 17,700 2006 Swenson V-Box Sander #303 24 Veh #303 17,700 17,700 Asphalt Hotbox Trailer Veh # New 24 Veh #XX 39,300 39,300 2006 Signalisation Message Board #304 24 Veh#304 17,000 17,000 2006 Signalisation Message Board #306 24 Veh#306 17,000 17,000 2008 International Dump Truck #329 24 Veh#329 155,500 155,500 2002 Airman Mobile Air Compressor #382 24 Veh#382 51,000 51,000 1999 Enclosed Haulmark Trailer #392 24 Veh#392 5,800 5,800 2006 V-Box Sander #305 25 Veh #305 26,500 26,500 73 Monday, May 23, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total 2002 Wolfpack Ride On Roller #307 25 Veh#307 30,000 30,000 2012 International Dump Truck #327 25 Veh#327 160,500 160,500 1997 Pequea Utility Trailer #389 25 Veh#389 5,000 5,000 2002 Case Front End Loader #316 26 Veh #316 215,000 215,000 2001 International DumpTruck #321 26 Veh #321 96,400 96,400 2006 Grapple # 315 27 Veh # 315 11,200 11,200 2016 International DumpTruck #325 27 Veh # 325 96,400 96,400 2015 Ford F350 Utility Body #345 27 Veh # 345 75,300 75,300 1997 Roller#308 27 Veh #308 16,000 16,000 1986 Hudson Trailer #394 27 Veh#394 8,400 8,400 Public Works - Streets Total 128,000 321,000 222,000 311,400 207,300 1,189,700 Public Works Admin 2008 Toyota Camry Hybrid #669 24 Veh# 669 30,000 30,000 Public Works Admin Total 30,000 30,000 GRAND TOTAL 6,324,000 5,246,500 3,572,099 4,292,100 3,522,800 22,957,499 74 Monday, May 23, 2022

Capital Investment Plan Data in Year FY 23 Department Code Enforcement City of Dover, Delaware Contact Planning Director Type Vehicles Project # 23 Veh#17 Useful Life 7 - 10 years Project Name Replacing 2007 Dodge 1/2 Ton Pickup Category Vehicles Status Active Total Project Cost: $25,300 Description Replacing with a 2021 Ford F-150 PickUP Truck. Justification Vehicle is 14 years old with 65K miles. Model is known to have transmission and engine problems at higher mileage. Replacement recommended. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 25,300 25,300 Total 25,300 25,300 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 25,300 25,300 Total 25,300 25,300 Budget Impact/Other Monday, May 23, 2022 75

Capital Investment Plan Data in Year FY 23 Department Facilities Management City of Dover, Delaware Contact Central Services Director Type Maintenance Project # FC2303 Useful Life 10-20 years Project Name City Hall Improvements Category General Status Active Total Project Cost: $50,000 Description Replace all windows at City Hall Justification All windows are outdated, wood is rotted, and not energy efficient. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 50,000 50,000 Total 50,000 50,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Capital Asset Reserve 50,000 50,000 Total 50,000 50,000 Budget Impact/Other Monday, May 23, 2022 76

Capital Investment Plan Data in Year FY 23 Department Facilities Management City of Dover, Delaware Contact Central Services Director Type Maintenance Project # FC2304 Useful Life Project Name Environmental Abatement @ old Post Office location Category General Status Active Total Project Cost: $150,000 Description - Replace all windows at City Hall…………$50,000 Justification - All windows are outdated, wood is rotted, and not energy efficient. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 150,000 150,000 Total 150,000 150,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Capital Asset Reserve 150,000 150,000 Total 150,000 150,000 Budget Impact/Other Monday, May 23, 2022 77

Capital Investment Plan Data in Year FY 23 Department Fire/Robbins Hose City of Dover, Delaware Contact Fire Chief Type Vehicles Project # FR1800 Useful Life 15-20 years Project Name Replace Engine 7 - 1997 Pierce Dash Pumper Category Vehicles Status Active Total Project Cost: $777,000 Description Part of 10 Year Apparatus Replacement Schedule Justification Prior Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Future 233,100 Equip/Vehicle/Furnishings 77,700 77,700 77,700 77,700 77,700 388,500 155,400 Total Total 77,700 77,700 77,700 77,700 77,700 388,500 Total Prior Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Future 233,100 General Fund 77,700 77,700 77,700 77,700 77,700 388,500 155,400 Total Total 77,700 77,700 77,700 77,700 77,700 388,500 Total Budget Impact/Other Monday, May 23, 2022 78

Capital Investment Plan Data in Year FY 23 Department Fire/Robbins Hose City of Dover, Delaware Contact Fire Chief Type Vehicles Project # FR2000 Useful Life 15-20 years Project Name Fire Rescue/Pumper Truck #1 Category Vehicles Status Active Total Project Cost: $956,000 Description Part of 10 Year Apparatus Replacement Schedule Justification Prior Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Future 191,200 Equip/Vehicle/Furnishings 95,600 95,600 95,600 95,600 95,600 478,000 286,800 Total Total 95,600 95,600 95,600 95,600 95,600 478,000 Total Prior Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Future 191,200 General Fund 95,600 95,600 95,600 95,600 95,600 478,000 286,800 Total Total 95,600 95,600 95,600 95,600 95,600 478,000 Total Budget Impact/Other Monday, May 23, 2022 79

Capital Investment Plan Data in Year FY 23 Department Fire/Robbins Hose City of Dover, Delaware Contact Fire Chief Type Vehicles Project # FR2200 Useful Life 15-20 years Project Name Replace Engines 3 & 6 Category Vehicles Status Active Total Project Cost: $770,000 Description Replacing Engines #3 & #6 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Future Equip/Vehicle/Furnishings 77,000 77,000 77,000 77,000 77,000 385,000 385,000 Total 77,000 77,000 77,000 77,000 77,000 385,000 Total Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Future General Fund 77,000 77,000 77,000 77,000 77,000 385,000 385,000 Total 77,000 77,000 77,000 77,000 77,000 385,000 Total Budget Impact/Other Monday, May 23, 2022 80

Capital Investment Plan Data in Year FY 23 Department Fire/Robbins Hose City of Dover, Delaware Contact Fire Chief Type Vehicles Project # FR2301 Useful Life 15-20 years Project Name New Brush Truck Category Vehicles Status Active Total Project Cost: $110,500 Description Replace laddeR #2 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 110,500 110,500 Total 110,500 110,500 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total State Grant 110,500 110,500 Total 110,500 110,500 Budget Impact/Other Monday, May 23, 2022 81

Capital Investment Plan Data in Year FY 23 Department Information Technology City of Dover, Delaware Contact IT Director Type Technology Project # IT2301 Useful Life 10 years Project Name Server Replacement Category General Status Active Total Project Cost: $17,000 Description PROJECT 2301 2 SERVER REPLACEMENT HYPERVISOR HOST (13.5k) DOMAIN CONTROLLER (3.5k) Justification SERVERS GO OFF WARRANTY IN 2022. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 17,000 17,000 Total 17,000 17,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 17,000 17,000 Total 17,000 17,000 Budget Impact/Other Monday, May 23, 2022 82

Capital Investment Plan Data in Year FY 23 Department Information Technology City of Dover, Delaware Contact IT Director Type Technology Project # IT2302 Useful Life 10 years Project Name Cisco Switches Category General Status Active Total Project Cost: $50,000 Description PROJECT 2302 NETWORK INFRASTRUCTURE: CISCO SWITCHES. Justification **NOTE** REQUESTED $50K FROM ARPA FUNDING. REPLACEMENT OF OUT OF DATE SWITCHES. ALL SWITCHES ARE OUT OF WARRANTY, AND ARE NOT GETTING UPDATES AND ARE BOTH CAUSING NETWORK PERFORMANCE ISSUES AND ARE A SECURITY CONCERN. REQUEST IS FOR APPROXIMATELY 8 OF THE 33 SWITCHES THAT NEED REPLACING....FINAL COST MAY CHANGE DUE TO PRIORITY OF SWITCH REPLACEMENT AND NEEDED FEATURES. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 50,000 50,000 Total 50,000 50,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 50,000 50,000 Total 50,000 50,000 Budget Impact/Other Monday, May 23, 2022 83

Capital Investment Plan Data in Year FY 23 Department Information Technology City of Dover, Delaware Contact IT Director Type Equipment Project # IT2303 Useful Life 5-10 years Project Name Phone System Replacement Category General Status Active Total Project Cost: $80,000 Description Justification PHONE SYSTEM IS END OF LIFE IN 2023, AND NEEDS REPLACEMENT. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 80,000 80,000 Total 80,000 80,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 80,000 80,000 Total 80,000 80,000 Budget Impact/Other Monday, May 23, 2022 84

Capital Investment Plan Data in Year FY 23 Department Information Technology City of Dover, Delaware Contact IT Director Type Technology Project # IT2304 Useful Life 10 years Project Name iSeries Hardware Service Category General Status Active Total Project Cost: $6,100 Description PROJECT 2304 ISERIES HARDWARE COSTS FROM MONTHLY BILL Justification PORTION OF BILL THAT IS HARDWARE RELATED. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 6,100 6,100 Total 6,100 6,100 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 6,100 6,100 Total 6,100 6,100 Budget Impact/Other Monday, May 23, 2022 85

Capital Investment Plan Data in Year FY 23 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Vehicles Project # 23 Veh# 591 Useful Life 10 years Project Name Replacing 2007 Dodge Caravan Category Vehicles Status Active Total Project Cost: $50,000 Description Replacing with Similar vehicle. Justification Vehicle is 14 years old and in rough condition with low book value. Current book value $3K replacement recommended. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 50,000 50,000 Total 50,000 50,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 50,000 50,000 Total 50,000 50,000 Budget Impact/Other Monday, May 23, 2022 86

Capital Investment Plan Data in Year FY 23 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Vehicles Project # 23 Veh#593 Useful Life 10 years Project Name Replacing 2001 International Dump Truck Category Vehicles Status Active Total Project Cost: $65,000 Description Replacing with a low-profile dump body truck. Justification Vehicle is over 20 years old and in poor condition. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 65,000 65,000 Total 65,000 65,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 65,000 65,000 Total 65,000 65,000 Budget Impact/Other Monday, May 23, 2022 87

Capital Investment Plan Data in Year FY 23 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Improvement Project # PR2300 Useful Life Project Name 2023 Dover Park Building Improvement Category General Status Active Total Project Cost: $800,000 Description Under this project, the city would fund a Splash Pad at Dover Park. The Recreational Needs Assessment and the Dover Park Master Plan both call for a Splash Pad. This would apparatus that spray water from a variety of fund shapes and spouts. Putting this project in Dover Park offers not only the several surrounding neighborhoods the city as a whole would enjoy going over to Dover Park for an afternoon of water play. Justification Dover offers no area for children to have water play during the summer months. This would serve the needs of the whole community. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 800,000 800,000 Total 800,000 800,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 560,000 560,000 Parkland Reserve Fund 240,000 240,000 Total 800,000 800,000 Budget Impact/Other Annual Operating: - $10K Electric and water - $2K cleaning supplies Monday, May 23, 2022 88

Capital Investment Plan Data in Year FY 23 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Improvement Project # PR2301 Useful Life Project Name 2023 Dover Park Splash Pad Category General Status Active Total Project Cost: $200,000 Description Under this project, the city would fund a Splash Pad at Dover Park. The Recreational Needs Assessment and the Dover Park Master Plan both call for a Splash Pad. This would apparatus that spray water from a variety of fund shapes and spouts. Putting this project in Dover Park offers not only the several surrounding neighborhoods the city as a whole would enjoy going over to Dover Park for an afternoon of water play. Justification Dover offers no area for children to have water play during the summer months. This would serve the needs of the whole community. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 200,000 200,000 Total 200,000 200,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 58,000 58,000 State Grant 142,000 142,000 Total 200,000 200,000 Budget Impact/Other Annual Operating: - $10K Electric and water - $2K cleaning supplies Monday, May 23, 2022 89

Capital Investment Plan Data in Year FY 23 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Improvement Project # PR2302 Useful Life 20 years Project Name Schutte Park Skate Park Category General Status Active Total Project Cost: $750,000 Description Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 750,000 750,000 Total 750,000 750,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 20,000 20,000 Parkland Reserve Fund 730,000 730,000 Total 750,000 750,000 Budget Impact/Other Monday, May 23, 2022 90

Capital Investment Plan Data in Year FY 23 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Improvement Project # PR2304 Useful Life 20 years Project Name Schutte Park Dog Park Category General Status Active Total Project Cost: $75,000 Description Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 75,000 75,000 Total 75,000 75,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Parkland Reserve Fund 75,000 75,000 Total 75,000 75,000 Budget Impact/Other Monday, May 23, 2022 91

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#207 Useful Life 1-5 years Project Name 1998 Ford E250 Van (207) Category Vehicles Status Active Total Project Cost: $57,000 Description Replaced with 2026 Ford E250 S (207). Originally part of 2024 replacements (in 2020 future years) Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 57,000 57,000 Total 57,000 57,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 57,000 57,000 Total 57,000 57,000 Budget Impact/Other Monday, May 23, 2022 92

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#208 Useful Life 1-5 years Project Name Replacing 2011 Ford Crown Victoria PPV (208) Category Vehicles Status Active Total Project Cost: $59,200 Description Replaced with 2022 Chevy Tahoe PPV (208). Pulled from 2020 budget by CM Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 93

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#219 Useful Life 1-5 years Project Name Replacing 2014 Dodge Charger PPV (219) Category Vehicles Status Active Total Project Cost: $59,200 Description Replaced with 2022 Chevy Tahoe PPV (219). Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 94

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#220 Useful Life 1-5 years Project Name Replacing 2014 Dodge Charger PPV (220) Category Vehicles Status Active Total Project Cost: $59,200 Description #220 Replace 2014 Dodge Charger with 2023 Chevrolet Tahoe. -base $34,370 -accessories $7,030 -install $750 -marking $625 - radio/charger $400 - mdc/printer $5,130 - video (grant) $5,320 - cradle (grant) $1,230 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 95

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#224 Useful Life 1-5 years Project Name Replacing 2016 Dodge Charger (224) Category Vehicles Status Active Total Project Cost: $59,200 Description Replaced with 2023 Chevy Tahoe PPV Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 96

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#226 Useful Life 1-5 years Project Name 2011 Chevy Tahoe PPV (226) Category Vehicles Status Active Total Project Cost: $59,200 Description #226 Replace 2011 Chevrolet Tahoe with 2023 Chevrolet Tahoe. -base $34,370 -accessories $7,030 -install $750 -marking $625 - radio/charger $400 - mdc/printer $5,130 - video (grant) $5,320 - cradle (grant) $1,230 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 97

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#264 Useful Life 1-5 years Project Name Replacing 2014 Dodge Charger PPV (264) Category Vehicles Status Active Total Project Cost: $59,200 Description Replaced with 2022 Chevy Tahoe PPV (264). Was originally part of 2021 replacements (in 2020 future years plan) Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 98

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#266 Useful Life Unknown Project Name Replacing 2009 Harley FLHTP (266) Category Vehicles Status Active Total Project Cost: $33,700 Description Replaced with 2023 Harley FLHTP (266). Originally part of 2021 replacemnts (in 2020 future years plan) Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 33,700 33,700 Total 33,700 33,700 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 33,700 33,700 Total 33,700 33,700 Budget Impact/Other Monday, May 23, 2022 99

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#267 Useful Life 1-5 years Project Name Replacing 2011 Harley FLHTP (267) Category Vehicles Status Active Total Project Cost: $33,700 Description Replaced with 2023 Harley FLHTP (267). Was originally part of 2022 replacements (in 2020 future plans) Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 33,700 33,700 Total 33,700 33,700 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 33,700 33,700 Total 33,700 33,700 Budget Impact/Other Monday, May 23, 2022 100

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#276 Useful Life 1-5 years Project Name Replacing 2012 Dodge Charger PPV (276) Category Vehicles Status Active Total Project Cost: $59,200 Description Replaced with 2020 Chevy Tahoe PPV (276) - $34,000 Base - $1,100 Partition - $3,000 Light bar/Siren - $600 Gun lock - $5,400 Laptop/Console - $6,900 Coban - $700 Marking/Detail - $800 Equip. Install Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 101

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#280 Useful Life 1-5 years Project Name Replacing 2007 Ford Crown Victoria (280) Category Vehicles Status Active Total Project Cost: $59,200 Description Replaced by 2022 Chevy Tahoe K9 (280). Originally part of 2024 replacement (in 2020 future years plan) Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 59,200 59,200 Total 59,200 59,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 59,200 59,200 Total 59,200 59,200 Budget Impact/Other Monday, May 23, 2022 102

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Vehicles Project # 23 Veh#286 Useful Life 1-5 years Project Name replacing 2011 Ford Fusion Admin (286) Category Vehicles Status Active Total Project Cost: $39,200 Description #286 Replace 2011 Ford Fusion with 2022 Dodge Charger. -base $25,710 -accessories $2,800 -install $250 -marking $350 -radio/charger $400 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 39,200 39,200 Total 39,200 39,200 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 39,200 39,200 Total 39,200 39,200 Budget Impact/Other Monday, May 23, 2022 103

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Equipment Project # PD2301 Useful Life 5 years Project Name Police Officer Body Worn Cameras & Tasers Category Equipment Status Active Total Project Cost: $876,400 Description This project outlines the purchase for 100 body worn cameras and 100 Taser device upgrades. The implementation of a body worn camera (BWC) program has been on the Police Department CIP Project list since 2017 when the department previewed systems available by several manufacturers. The department tested and evaluated BWCs from Axon and Coban and incorporated the framework of a policy for their use into its written directives system. Funding for the program has been the primary hurdle for the project to succeed, but the integration of the program into the department’s operations is the other factor. The overall system increases the workload associated with the management of the data beyond reasonable levels that could be handled by existing department personnel. There are two options for implementing the data management for the BWC program: use of a secure cloud based system, where the data is stored to secured cloud storage (Axon) or use of department servers for the storage of the data (Coban). The department migrated to Coban systems and maintains all its in-car camera and interview room systems data on department servers and was initially hoping this system could be expanded to include BWCs and create savings by storing the data in-house versus paying additional costs for cloud storage. However, the BWC equipment and associated software package offered by Coban lacks the necessary functions to manage the video files effectively. As a result, the department requests that funds be authorized for purchase of the BWC solution offered by AXON/TASER. The perceived cost savings offered by Coban quickly disappeared after mapping out the workflow through all of our mandated processes. For the foreseeable future, it is assessed that the Coban dash cams and interview room devices will serve their intended purpose. At some point, when practical and economical, there is a likelihood that the Axon version of dash and room cameras will be obtained to achieve maximum efficiency in the zone of video evidence. During the most recent period of BWC research, facts came to light regarding our existing Taser devices which are part of the Axon product line. While negotiating for the best possible pricing and payment terms, we became aware of updated Taser devices, improved inter-operability of Axon products, improved accountability controls and the introduction of a virtual reality training option for when the Taser is being considered in situations involving “at-risk” individuals. While there has been no official announcement made, Axon is on track to eliminate the option of buying their Taser products in individual units. A chronic problem of gaps in device maintenance that have impacted risk management concerns have been found with the current Taser model in use in the department. Axon is introducing, and will eventually migrate to, a “Certification” program. This program will basically pull all of the separately priced components of the Taser system into a bundled subscription system. The costs outlined below include the hardware (cameras, docks and mounts) needed for each officer to wear them on their uniforms, licenses for the officers use of the cameras as well as licenses needed to access the Evidence.com cloud storage, an extended warranty for all the docks and integration fees to our CAD/RMS systems. Finally a one-time setup-up and training fee is included for a 4-day session at the start of the program for all users involved. In addition the expenditures below also include the cost of an additional civilian position with a background in law enforcement to manage the increase in digital evidence resulting from the BWC program. In addition, if purchased on the proposed schedule, as a five year package, all Dover PD field personnel would immediately receive the newest version of the Taser device and Body Worn Cameras. Included in the price per device bundle would be all scheduled camera upgrades as well as associated equipment including mounts, holsters, duty cartridges, training cartridges, replacement cartridges following use, batteries, vouchers for all required instructor training, a live-action training suit for the agency, warranty coverage, and all of the new virtual-reality training available during the package timeline. Council approval for this project is currently being pursued as a result of the national spotlight on increasing transparency and accountability in police operations. Approval of the BWC program is highly anticipated, however, the funding for it is still challenging. As a result, grant funding is also being pursued to help off-set the costs to the city for implementing these transformational programs. Justification 1.This project will enhance police investigations and ensure transparency with police /civilian contacts, provide clarity for complaints made against police officers and reduce the amount of civil liability. 2.Accountability will be upgraded with the automatic activation of the BWC through installed technology and when the new version of Taser or the duty firearm is removed from its holster. 3.Improved access to data will result with the automatic upload of Taser discharge data directly from the smart battery to the Office of Professional Standards and other reporting systems. 4.Additional background information concerning both programs and the associated costs is attached to this project form. Prior Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total 64,800 Equip/Vehicle/Furnishings 202,900 202,900 202,900 202,900 811,600 Total Total 202,900 202,900 202,900 202,900 811,600 Monday, May 23, 2022 104

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Prior Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total 64,800 General Fund 202,900 202,900 202,900 202,900 811,600 Total Total 202,900 202,900 202,900 202,900 811,600 Budget Impact/Other The purchase price above includes a five year warranty on all the hardware included in the purchase. Additional information and a detailed cost quotation for the equipment are attached. Prior Year funding shown above for equipment & support includes 200 Taser cartridges purchased in FY21. Prior year (FY21) funding shown for the General Fund Division 24 Position reflects funding authorized, but not spent. The position was authorized to support the Police Department Extra Duty program, but was not filled, because the restrictions imposed by the pandemic eliminated all extra duty. The FY22 department personnel input requested the funding for this position to be moved and applied to the new Evidence Manager Position. Monday, May 23, 2022 105

Capital Investment Plan Data in Year FY 23 Department Police City of Dover, Delaware Contact Police Chief Type Equipment Project # PD2302 Useful Life 5 years Project Name Axion In-car Cameras Category Equipment Status Active Total Project Cost: $368,000 Description PD2302 AXON IN-CAR CAMERAS - FY23+ SIMILAR TO BODY WORN CAMERAS & TASER PROGRAM - THIS IS A FIVE YEAR CONTINUING LEASE PROGRAM FOR IN-CAR CAMERAS EACH IN-CAR CAMERA SYSTEM COSTS $11,291.16 IF PURCHASED OUTRIGHT. HOWVER, THE CURRENT PROGRAM AXON OFFICERS IS A 5-YEAR LEASE PROGRAM RENEWING CONTINUOUSLY OR $2,258.23 PER YEAR PER CAMERA. THE EQUIPMENT DOES NOT BECOME THE PROPERTY OF THE DEPARTMENT AT THE END OF THE 5-YEAR LEASE PERIOD. GRANT FUNDS WILL BE PURSUED TO OFFSET COSTS, HOWEVER, GRANT GUIDELINES HAVE NOT YET CHANGED TO ALLOW RECURRING FUNDING BEYOND THE FIRST YEAR OF THE LEASE PROGRAM. Justification BODY WORN CAMERAS, TASERS & NOW IN-CAR CAMERAS WILL BE LINKED TOGETHER AND MANAGED/ACCESSIBLE IN ONE DATA SYSTEM. PROGRAMMING WILL TRACK WHEN CAMERAS & TASERS ARE DEPLOYED AND FOOTAGE UPLOADED TO EVIDENCE.COM, A CLOUD BASED SYSTEM. LEASE IMPLEMENTATAION SCHEDULE: FY23 IN-CAR SYSTEMS: 8 FY24: 8 FY25: 5 FY26: 9 FY27: 8 >>38 SYSTEMS CUM TOTAL FY28+: INCREASE TO TOTAL OF 50 SYSTEMS TO REACH $112,912/YEAR FOR 50 SYSTEMS Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Future Equip/Vehicle/Furnishings 18,100 36,100 47,400 67,700 85,800 255,100 112,900 Total 18,100 36,100 47,400 67,700 85,800 255,100 Total Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Future General Fund 18,100 36,100 47,400 67,700 85,800 255,100 112,900 Total 18,100 36,100 47,400 67,700 85,800 255,100 Total Budget Impact/Other The purchase price above includes a five year warranty on all the hardware included in the purchase. Additional information and a detailed cost quotation for the equipment are attached. Prior Year funding shown above for equipment & support includes 200 Taser cartridges purchased in FY21. Prior year (FY21) funding shown for the General Fund Division 24 Position reflects funding authorized, but not spent. The position was authorized to support the Police Department Extra Duty program, but was not filled, because the restrictions imposed by the pandemic eliminated all extra duty. The FY22 department personnel input requested the funding for this position to be moved and applied to the new Evidence Manager Position. Monday, May 23, 2022 106

Capital Investment Plan Data in Year FY 23 Department Procurement & Inventory City of Dover, Delaware Contact Central Services Director Type Equipment Project # 23 Veh#120 Useful Life 15-20 years Project Name Replacing 1987 Clark Forklift #120 Category Equipment Status Active Total Project Cost: $70,000 Description Replace 1987 Clark Forklift #120 Justification Equipment is outdated and new safety standards/features available as equipment is 34 years old Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 70,000 70,000 Total 70,000 70,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 70,000 70,000 Total 70,000 70,000 Budget Impact/Other Monday, May 23, 2022 107

Capital Investment Plan Data in Year FY 23 Department Procurement & Inventory City of Dover, Delaware Contact Central Services Director Type Improvement Project # CS2301 Useful Life 10 years Project Name Warehouse LED Lighting Category General Status Active Total Project Cost: $12,000 Description Upgrade existing lighting to LED Justification LED lighting has a longer lifespan and is more energy efficient. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 12,000 12,000 Total 12,000 12,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 12,000 12,000 Total 12,000 12,000 Budget Impact/Other Monday, May 23, 2022 108

Capital Investment Plan Data in Year FY 23 Department Procurement & Inventory City of Dover, Delaware Contact Type Maintenance Project # CS2302 Useful Life 10-20 years Project Name Warehouse Improvements Category General Status Active Total Project Cost: $90,000 Description - Paint building inside and out…………$40,000 - Replace all tile flooring…………$30,000 - Remodel all bathrooms…………$20,000 Justification Paint on the outside of the building is peeling and inside surfaces are scuffed and worn. Tile flooring is peeling up and deteriiorating in several places. All bathrooms must be made ADA compliant. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 90,000 90,000 Total 90,000 90,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Capital Asset Reserve 90,000 90,000 Total 90,000 90,000 Budget Impact/Other Monday, May 23, 2022 109

Capital Investment Plan Data in Year FY 23 Department Public Works - Grounds City of Dover, Delaware Contact Public Works Director Type Vehicles Project # 23 Veh#557 Useful Life Project Name 2009 Ford F250 Pick Up #557 Category Vehicles Status Active Total Project Cost: $43,300 Description Replace 2009 Ford F250 Pickup #557 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 43,300 43,300 Total 43,300 43,300 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 43,300 43,300 Total 43,300 43,300 Budget Impact/Other Monday, May 23, 2022 110

Capital Investment Plan Data in Year FY 23 Department Public Works - Grounds City of Dover, Delaware Contact Public Utilities Director Type Equipment Project # 23 Veh#586 Useful Life Unknown Project Name 2001 Vermeer Chipper #586 Category Vehicles Status Active Total Project Cost: $50,600 Description Replacement of 1994 Vermeer Chipper #588 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 50,600 50,600 Total 50,600 50,600 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 50,600 50,600 Total 50,600 50,600 Budget Impact/Other Monday, May 23, 2022 111

Capital Investment Plan Data in Year FY 23 Department Public Works - Sanitation City of Dover, Delaware Contact Public Works Director Type Vehicles Project # 23 Veh#442 Useful Life Project Name Replacing 2014 Peterbilt Auto Trash Truck #442 Category Vehicles Status Active Total Project Cost: $320,000 Description Replacement 2014 Peterbilt Automated Trash Truck #442 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 320,000 320,000 Total 320,000 320,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 320,000 320,000 Total 320,000 320,000 Budget Impact/Other Monday, May 23, 2022 112

Capital Investment Plan Data in Year FY 23 Department Public Works - Sanitation City of Dover, Delaware Contact Public Works Director Type Vehicles Project # 23 Veh#447 Useful Life Unknown Project Name 2012 Kenworth Bulk Trash Truck #447 Category Vehicles Status Active Total Project Cost: $207,000 Description Replaces 2012 Kenworth Bulk Trash Truck #447 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 207,000 207,000 Total 207,000 207,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 207,000 207,000 Total 207,000 207,000 Budget Impact/Other Monday, May 23, 2022 113

Capital Investment Plan Data in Year FY 23 Department Public Works - Stormwater City of Dover, Delaware Contact Public Works Director Type Equipment Project # 23Veh#365 Useful Life Project Name 2006 Old Dominion Leaf Vac #365 Category Equipment Status Active Total Project Cost: $230,700 Description Replacement 2006 Old Dominion Leaf Vac #365 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 230,700 230,700 Total 230,700 230,700 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 230,700 230,700 Total 230,700 230,700 Budget Impact/Other Monday, May 23, 2022 114

Capital Investment Plan Data in Year FY 23 Department Public Works - Stormwater City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # SW2301 Useful Life 50-80 Project Name Miscellaneous Emergency Storm Sewer Repairs Category General Status Active Total Project Cost: $537,000 Description This project will repair failing storm sewer infrastructure. The work will focus on emergency repair situations on City owned infrastructure. No specific locations for this work have been identified. Justification This project is necessary to address failing or deteriorated infrastructure in the City. If these repairs are not conducted, significant impacts to property, life and environment could arise. Delaying these repairs could result in road failure, sink holes and environmental impacts. Prior Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total 82,000 Construction/Maintenance 85,000 88,000 91,000 94,000 97,000 455,000 Total Total 85,000 88,000 91,000 94,000 97,000 455,000 Prior Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total 82,000 General Fund 85,000 88,000 91,000 94,000 97,000 455,000 Total Total 85,000 88,000 91,000 94,000 97,000 455,000 Budget Impact/Other Monday, May 23, 2022 115

Capital Investment Plan Data in Year FY 23 Department Public Works - Stormwater City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # SW2303 Useful Life 50 years Project Name Persimmon Park Place Drainage Basin Improvements Category General Status Active Total Project Cost: $1,200,000 Description This project was initiated by the development constituents. Significant drainage issues occur throughout the Persimmon Park Place Development. Studies have been completed by consulting firms that indicate the existing infrastructure is not sufficient for proper drainage. The construction is scheduled for FY 2023. Justification This will provide improved capacity and conveyance of stormwater for this area. Failure to improve this system will result in a future failure of the infrastructure and property damage. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 1,200,000 1,200,000 Total 1,200,000 1,200,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total State Grant 1,200,000 1,200,000 Total 1,200,000 1,200,000 Budget Impact/Other Monday, May 23, 2022 116

Capital Investment Plan Data in Year FY 23 Department Public Works - Stormwater City of Dover, Delaware Contact Public Works Director Type Improvement Project # SW2305 Useful Life 50 years Project Name Mirror Lake Drainage Basin Improvements Category General Status Active Total Project Cost: $350,000 Description This project, identified by staff, will upgrade the existing stormwater infrastructure that is upstream of Mirror Lake, including the eastern portion of the Dover Library parking lot. This area consistently floods with moderate rain event in the City. The construction is planned for FY 2023. Justification This will provide improved capacity and conveyance of stormwater from this area. Failure to improve this system will result in a future failure of the infrastructure and property damage. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 350,000 350,000 Total 350,000 350,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 350,000 350,000 Total 350,000 350,000 Budget Impact/Other Monday, May 23, 2022 117

Capital Investment Plan Data in Year FY 23 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Equipment Project # 23 Veh#405 Useful Life Project Name 2000 Caterpillar Backhoe #405 Category Equipment Status Active Total Project Cost: $128,000 Description Replace 2000 Caterpillar Backhoe #405 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 128,000 128,000 Total 128,000 128,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total General Fund 128,000 128,000 Total 128,000 128,000 Budget Impact/Other Monday, May 23, 2022 118

WATER FUNDS 119

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City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 FUNDING SOURCE SUMMARY Source FY 23 FY 24 FY 25 FY 26 FY 27 Total Impact Fee Reserve 75,121 96,433 197,160 197,750 566,464 State Grant 120,700 120,700 Water/Wastewater Fund 825,000 2,695,579 2,736,367 3,768,940 3,383,150 13,409,036 GRAND TOTAL 945,700 2,770,700 2,832,800 3,966,100 3,580,900 14,096,200 121 Wednesday, May 25, 2022

City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 PROJECTS BY DEPARTMENT Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Water Engineering 2013 Ford F150 Pick Up Ext. Cab 4WD #418 24Veh#418 40,000 40,000 2008 DODGE Avenger 25Veh#427 24,400 24,400 Water Engineering Total 40,000 24,400 64,400 Water Management 2008 Ingersoll Air Compressor #407 23 Veh#407 28,000 28,000 2012 Chevrolet Slverado Truck #695 24 Veh#695 23,700 23,700 2012 CHEVROLET Silverado 1500 WT 24Veh#695 53,000 53,000 1997 Krug Trailer #415 25 Veh#415 25,000 25,000 2015 International 7400 Flat Bed Dump Truck #422 25 Veh#422 160,000 160,000 1997 KRUG Trailer 25Veh#415 25,000 25,000 2002 STERLING Dump Truck 26Veh#424 165,000 165,000 2008 CASE Backhoe 27Veh#672 131,000 131,000 Meter Reading Technology Upgrade WD2300 30,000 30,000 Wellhead Redevelopment Program WD2301 188,000 75,000 75,000 75,000 75,000 488,000 SCADA Equipment Upgrade WD2305 50,000 50,000 Water Tank Concrete Rehabilitation WD2306 20,000 125,000 145,000 Stonebrook East Water Main Increase WD2307 26,000 26,000 Meter Replacement Project WD2400 418,700 418,700 418,700 1,256,100 Water Treatment Plant Security Upgrade WD2403 145,000 145,000 Ventilation Improvements – Water Treatment Plant WD2404 33,000 33,000 GIS Utility Network Upgrade WD2405 20,000 82,500 82,500 185,000 Denneys Road 1.0 MG Elevated Water Storage Tank WD2505 85,000 1,539,900 1,539,900 3,164,800 Carbon Column Media Replacement WD2506 200,000 200,000 Miscellaneous Emergency Water Repairs WQ2302 85,000 85,000 85,000 85,000 85,000 425,000 Water Quality Improvements - North Street WQ2303 370,000 370,000 Water Quality Improvements WQ2401 1,707,300 1,677,200 1,600,000 1,750,000 6,734,500 Water Management Total 797,000 2,685,700 2,833,400 3,966,100 3,580,900 13,863,100 Water Treatment Plant 2015 FORD F350 Pickup 23Veh#622 53,000 53,000 2013 DODGE Pickup 24Veh#660 45,000 45,000 Security Fencing Upgrades @ WTP WD2308 95,700 95,700 Water Treatment Plant Total 148,700 45,000 193,700 GRAND TOTAL 945,700 2,770,700 2,857,800 3,966,100 3,580,900 14,121,200 122 Wednesday, May 25, 2022

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Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Vehicles Project # 23 Veh#407 Useful Life Project Name 2008 Ingersoll Air Compressor #407 Category Equipment Status Active Total Project Cost: $28,000 Description Replace 2008 Ingersoll Air Compressor #407 Justification Vehicle beyond its useful life Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 28,000 28,000 Total 28,000 28,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 28,000 28,000 Total 28,000 28,000 Budget Impact/Other Monday, May 23, 2022 134

Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2300 Useful Life 20 years Project Name Meter Reading Technology Upgrade Category Water/Wastewater Status Active Total Project Cost: $30,000 Description This project will upgrade existing meter reader technology. The existing infrastructure is being phased out. Justification If this infrastructure is not upgraded, proper meter reading for customers utility consumption would not be gathered. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 30,000 30,000 Total 30,000 30,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 30,000 30,000 Total 30,000 30,000 Budget Impact/Other A monthly data plan will be required with the new tablet device. Monday, May 23, 2022 135

Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2301 Useful Life 20-25 years Project Name Wellhead Redevelopment Program Category Water/Wastewater Status Active Total Project Cost: $488,000 Description This project will provide for rehabilitation and repair of each deep wellhead in an effort to maintain operations and/or increase/maintain the yield of each well as it relates to the permitted allocation. FY 2008; total well inspection and testing performed. FY 2009: Motors at Wells #6A and #9 were rebuilt, and wells #13R and #15 were redeveloped. FY 2010: Well #10. FY 2011: Well #4 redevelopment and well piping improvements at various well locations, as well as continued well testing. FY 2012: Well #1 redevelopment. FY2013: complete repair of Well #10. FY2014: complete repair of well #14. FY2015 inspected: 2, 3, 11, 13R, 15, PW2. FY 2016 inspected: 4, 6, 8R, 9 & PW8A. FY 2017 inspected: 1, 10, 4, PW6A & 4B. FY 2018 inspected: 3. FY 2019 inspected: 12R, PW1A, 2, 11, 13R, 15. FY 2020: 2, 5 & 6. FY 2021: Well 8R, Well 9, Well 10 and PW6A. FY 2022 5A & 12R. FY2023 tentatively scheduled: 1A, 6, 4B 1, inspections include 6, 8R, 11, 15 and 4B. Justification The well screening and gravel pack requires cleaning over time due to a buildup of mineral deposits and foreign materials such as clay and silt. This maintenance effort is critical to ensure that production can continue to meet demand. It is also necessary to maintain the operational aspects of each well and provide repairs as needed to minimize downtime to maintain system capacity. Delaying or eliminating this project would result in the continued deterioration of the well screen, gravel pack, and well yield over time. It would also result in increased well downtime, emergency repairs, and decreased capacity. These issues can lead to increased flow pattern changes and water quality concerns. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 188,000 75,000 75,000 75,000 75,000 488,000 Total 188,000 75,000 75,000 75,000 75,000 488,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 188,000 75,000 75,000 75,000 75,000 488,000 Total 188,000 75,000 75,000 75,000 75,000 488,000 Budget Impact/Other Monday, May 23, 2022 136

Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2305 Useful Life 20 years Project Name SCADA Equipment Upgrade Category Water/Wastewater Status Active Total Project Cost: $50,000 Description This proposed project, identified in our 2021 Water Master Plan will investigate the needs and goals of replacing an aged and antiquated SCADA system that controls our water production infrastructure. Justification The current SCADA system is antiquated and the City must plan for its replacement to continue our control of our water system. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Planning/Design 50,000 50,000 Total 50,000 50,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total State Grant 25,000 25,000 Water/Wastewater Fund 25,000 25,000 Total 50,000 50,000 Budget Impact/Other It is anticipated that the City will be granted $25,000 in a planning grant from the State of Delaware. Monday, May 23, 2022 137

Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2306 Useful Life 20 years Project Name Water Tank Concrete Rehabilitation Category Water/Wastewater Status Active Total Project Cost: $145,000 Description This proposed project was identified during an Environmental Protection Agency (EPA) audit. The concrete foundation for one of the legs for the elevated water tower is compromised. This project will start in FY23 with an engineering evaluation and followed up by the structural repair in FY24. Justification This project is necessary for the structural integrity of the tower and the safety of the neighboring properties. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Planning/Design 20,000 20,000 Construction/Maintenance 125,000 125,000 Total 20,000 125,000 145,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 20,000 125,000 145,000 Total 20,000 125,000 145,000 Budget Impact/Other It is anticipated that the City will be granted $25,000 in a planning grant from the State of Delaware. Monday, May 23, 2022 138

Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2307 Useful Life 90+ years Project Name Stonebrook East Water Main Increase Category Water/Wastewater Status Active Total Project Cost: $26,000 Description This proposed project will fund the size increase for a water main that is proposed in the Stonebrook East development. This is necessary because of the potential for the City to construct a new elevated water storage tank just north of the development. The cost is to upsize the water main from the required eight-inch (8”) diameter to the desired twelve-inch (12”) diameter. Justification This project will allow the City to properly plan for a potential water tower in the northwest portion of the City. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 26,000 26,000 Total 26,000 26,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 26,000 26,000 Total 26,000 26,000 Budget Impact/Other Monday, May 23, 2022 139

Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WQ2302 Useful Life 50-80 Project Name Miscellaneous Emergency Water Repairs Category Water/Wastewater Status Active Total Project Cost: $425,000 Description This project will repair failing water infrastructure. The work will focus on emergency repair situations on City owned infrastructure. No specific locations for this work have been identified. Justification This project is necessary to address failing or deteriorated infrastructure in the City. If these repairs are not conducted, significant impacts to property, life and environment could arise. Delaying these repairs could result in road failure, sink holes and environmental impacts. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 85,000 85,000 85,000 85,000 85,000 425,000 Total 85,000 85,000 85,000 85,000 85,000 425,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 85,000 85,000 85,000 85,000 85,000 425,000 Total 85,000 85,000 85,000 85,000 85,000 425,000 Budget Impact/Other Monday, May 23, 2022 140

Capital Investment Plan Data in Year FY 23 Department Water Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WQ2303 Useful Life 90+ years Project Name Water Quality Improvements - North Street Category Water/Wastewater Status Active Total Project Cost: $370,000 Description This project was first identified by staff and the 2006 Water Master Plan Update, and has since become further refined with the FY 2006 Water Quality Evaluation. Projects to be included under this category primarily consist of replacement or relining of old unlined cast iron water main within the City’s water distribution system; system upgrades to improve system control; and utilization of a consultant to provide additional design and evaluation services, as needed. Recent research and data collection has produced a Water Main Rehabilitation Priority List, based on several criteria to identify water mains that are in need of replacement or relining. Pipes will be upgraded according to the severity of the pipe condition, as well as coordination with the City of Dover’s Public Services Street Rehabilitation Program. Between FY 2008 and FY 2010, the deep well contact chambers were designed and installed. Between FY 2008 and FY 2011 the water mains that were replaced include, Washington Street, Pennsylvania Avenue, South Street, Pear Street, West Street, Hazel Road, Maryland Avenue, American Avenue, Bayard Avenue, Greenhill Avenue, Bayard Avenue Alley and Loockerman Street. Operational efforts, such as flushing, will continue to occur on a routine basis. FY 2012 improvements include, N. Pennsylvania Ave., American Ave. Ext., Madison St., Rodney Rd., New Street, Ross Street and Bradford Street (near Wesley College). FY 2013 improvements included North Street. As part of the Water Main Rehabilitation Priority List, water lines were identified throughout the City that requires replacement/relining. FY 2017 improvement include: New Street (Water St. to Loockerman). FY 2018 improvements included: Bradford Street (Loockerman St. to Division St.) and William Street (Pear St. to State St.). FY 2019 improvements included: Lakewood Place. FY 2020 improvements included: Columbia Avenue. FY 2021 improvements included: N. West St. West Alley and Ross Street. FY 2022 improvements included the partial funding of N. State Street. FY23 are as follows: •N. State Street (Division Street to Columbia Street) - $905,000 •West Street East Alley (Walker Road to William Street ) - $382,500 Justification Water quality complaints have eroded consumer confidence in the City’s water supply as the water is perceived to be aesthetically unpleasant. In order to reduce complaints and potentially alleviate this problem, it is necessary to implement the improvements identified by staff, the 2006 Water Master Plan Update, and the FY 2006 Water Quality Evaluation. Delaying or eliminating this project will prolong customer dissatisfaction and further erode confidence in the City’s water supply. In addition, main rehabilitation and replacement, ensuring pipes do not significantly exceed the expected life cycle, is critical to provide a reliable supply of water for our customers and for fire suppression. Water leaks and breaks on older lines can have a significant impact on our ability to serve over time. Addressing the brown water and associated water quality concerns of the City’s water system will not only require capital improvements to the system but also operational changes. Some operation changes will result in no net effect on the operating budget, while others will need to be addressed in the development of future operating budgets. Such items include tools and supplies necessary to improve system sampling and monitoring as well as tools and supplies necessary to improve system-wide flushing operations. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Miscellaneous 370,000 370,000 Total 370,000 370,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 370,000 370,000 Total 370,000 370,000 Budget Impact/Other Monday, May 23, 2022 141

Capital Investment Plan Data in Year FY 23 Department Water Treatment Plant City of Dover, Delaware Contact Water/Wastewater Director Type Vehicles Project # 23Veh#622 Useful Life Project Name 2015 FORD F350 Pickup Category Vehicles Status Active Total Project Cost: $53,000 Description Replace 2015 FORD F350 Pickup #622 Justification Vehicle is beyond its useful life. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 53,000 53,000 Total 53,000 53,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 53,000 53,000 Total 53,000 53,000 Budget Impact/Other Monday, May 23, 2022 142

Capital Investment Plan Data in Year FY 23 Department Water Treatment Plant City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD2308 Useful Life 20-25 years Project Name Security Fencing Upgrades @ WTP Category Water/Wastewater Status Active Total Project Cost: $95,700 Description Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 95,700 95,700 Total 95,700 95,700 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total State Grant 95,700 95,700 Total 95,700 95,700 Budget Impact/Other Monday, May 23, 2022 143

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City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 FUNDING SOURCE SUMMARY Source FY 23 FY 24 FY 25 FY 26 FY 27 Total Impact Fee Reserve 23,600 511,600 308,000 303,400 291,040 1,437,640 Water/Wastewater Fund 988,400 5,868,000 5,748,200 1,308,800 616,560 14,529,960 GRAND TOTAL 1,012,000 6,379,600 6,056,200 1,612,200 907,600 15,967,600 * Please note that in an edit, that was too late for publishing; that project WW2304 College Rd Pump Station Replacement should have included revised funding that included money from the Impact Fee Reserve (detail sheet contains break down. This will change the FY23 funding breakdown, as follows: Impact Fee Reserve $255,600 Water/Wastewater Fund $756,400 $1,012,000 Wednesday, May 25, 2022 147

City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 PROJECTS BY DEPARTMENT Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Wastewater Management 2013 FORD 1-Ton Utility Truck w/ Crane 23 Veh#655 65,000 65,000 2006 Sidekick Easement Machine #690 23 Veh#690 69,000 69,000 Replace 2013 Ford 1-Ton Utilty Truck w/ Crane #655 24 Veh#655 61,400 61,400 2013 Ford F150 Pickup Ext Cab #661 24 Veh#661 50,000 50,000 2012 Ford 350 #680 24 Veh#680 58,000 58,000 2013 FORD F150 Pickup Ext. Cab 24Veh#661 50,000 50,000 2013 Vacoon Jet Truck #692 25 Veh#692 350,000 350,000 2013 VACCON Jet Truck 25Veh#692 350,000 350,000 2016 INTERNATIONAL Vac Truck #691 26Veh#691 260,000 260,000 Turnberry Pump Station Replacement WW2203 600,000 600,000 Meter Reading Technology Upgrade WW2300 30,000 30,000 Lateral Camera WW2301 13,000 13,000 Ground Penetrating Radar WW2302 16,000 16,000 Miscellaneous Emergency Sanitary Sewer Repairs WW2303 160,000 165,000 170,000 175,000 180,000 850,000 College Road Pump Station Replacement WW2304 580,000 580,000 GIS Utility Network Upgrade WW2305 20,000 77,500 77,500 175,000 Heatherfield Pump Station Replacement WW2308 45,000 618,000 663,000 Cedar Chase Pump Station Replacement WW2309 14,000 47,000 636,500 697,500 Meter Replacement Project WW2400 418,700 418,700 418,700 1,256,100 Inflow/Infiltration Removal WW2401 4,270,000 4,270,000 8,540,000 Turnberry Pump Station Replacement WW2404 600,000 600,000 Laurel Drive Pump Station Replacement WW2405 16,000 49,000 65,000 Laurel Drive Pump Station Replacement WW2406 16,000 49,000 656,600 721,600 Lepore Rd Sanitary Sewer WW2504 18,000 51,000 69,000 Kings Cliffe Pump Station Replacement WW2505 18,000 18,000 Kings Cliffe Pump Station Replacement WW2506 18,000 51,000 69,000 Hunter's Point Pump Station Replacement WW2604 20,000 49,000 69,000 Westminister Pump Station Replacement WW2704 22,000 22,000 Wastewater Management Total 1,012,000 6,429,600 6,406,200 1,612,200 907,600 16,367,600 GRAND TOTAL 1,012,000 6,429,600 6,406,200 1,612,200 907,600 16,367,600 148 Wednesday, May 25, 2022

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Vehicles Project # 23 Veh#655 Useful Life Project Name 2013 FORD 1-Ton Utility Truck w/ Crane Category Vehicles Status Active Total ProjectCost: $65,000 Description Replace 2013 FORD 1-Ton Utility Truck w/ Crane #655 Justification Vehicle is beyond its useful life. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 65,000 65,000 Total 65,000 65,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 65,000 65,000 Total 65,000 65,000 Budget Impact/Other Thursday, April 14, 2022 149

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Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Equipment Project # 23 Veh#690 Useful Life Project Name 2006 Sidekick Easement Machine #690 Category Vehicles Status Active Total Project Cost: $69,000 Description Replaces 2006 Sidekick Easement Machine #690 Justification Vehicle is beyond its useful life. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 69,000 69,000 Total 69,000 69,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 69,000 69,000 Total 69,000 69,000 Budget Impact/Other Thursday, April 14, 2022 151

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Equipment Project # WW2300 Useful Life 20 years Project Name Meter Reading Technology Upgrade Category Water/Wastewater Status Active Total Project Cost: $30,000 Description This project will upgrade existing meter reader technology. The existing infrastructure is being phased out. Justification If this infrastructure is not upgraded, proper meter reading for customers utility consumption would not be gathered. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 30,000 30,000 Total 30,000 30,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 30,000 30,000 Total 30,000 30,000 Budget Impact/Other A monthly data plan will be required with the new tablet device. Thursday, April 14, 2022 152

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Equipment Project # WW2301 Useful Life 20 years Project Name Lateral Camera Category Equipment Status Active Total Project Cost: $13,000 Description This equipment will enhance the Departments ability to diagnose and record potential sewer lateral issues with customers. Justification Currently, City staff has to rely on private plumbers to evaluate a potential issue with a sanitary sewer lateral. This can cause issues with scheduling and increase the inconvenience of the customer. With this equipment, City staff can determine where the issue is with the lateral and provide quicker direction for the repair. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 13,000 13,000 Total 13,000 13,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 13,000 13,000 Total 13,000 13,000 Budget Impact/Other Thursday, April 14, 2022 153

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Equipment Project # WW2302 Useful Life 20 years Project Name Ground Penetrating Radar Category Water/Wastewater Status Active Total Project Cost: $16,000 Description This equipment will allow the City to locate underground utilities that cannot be marked with traditional locating methods. Justification Currently, if there is a piece of underground infrastructure that cannot be located, the team must perform multiple excavations to find the pipe, this would decrease the length of time that the team is investigating the concern and allow the repair to occur quicker. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 16,000 16,000 Total 16,000 16,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 16,000 16,000 Total 16,000 16,000 Budget Impact/Other Thursday, April 14, 2022 154

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WW2303 Useful Life 50-80 Project Name Miscellaneous Emergency Sanitary Sewer Repairs Category Water/Wastewater Status Active Total Project Cost: $850,000 Description This project will repair failing sanitary sewer infrastructure. The work will focus on emergency repair situations on City owned infrastructure. No specific locations for this work have been identified. Justification This project is necessary to address failing or deteriorated infrastructure in the City. If these repairs are not conducted, significant impacts to property, life and environment could arise. Delaying these repairs could result in road failure, sink holes and environmental contamination. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 160,000 165,000 170,000 175,000 180,000 850,000 Total 160,000 165,000 170,000 175,000 180,000 850,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 160,000 165,000 170,000 175,000 180,000 850,000 Total 160,000 165,000 170,000 175,000 180,000 850,000 Budget Impact/Other Thursday, April 14, 2022 155

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WW2304 Useful Life 20-25 years Project Name College Road Pump Station Replacement Category Water/Wastewater Status Active Total Project Cost: $580,000 Description This project calls for replacement of the Smith & Loveless package pumping station, installed in 1987, in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation, thus reducing pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable, and replacement of equipment is costly. Design occurred in FY 2021; construction in FY 2023. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 580,000 580,000 Total 580,000 580,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Impact Fee Reserve 232,000 232,000 Water/Wastewater Fund 348,000 348,000 Total 580,000 580,000 Budget Impact/Other Thursday, April 14, 2022 156

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WW2305 Useful Life 20 years Project Name GIS Utility Network Upgrade Category Water/Wastewater Status Active Total Project Cost: $175,000 Description This proposed project will upgrade the existing water infrastructure data that is currently housed in the City’s geographical information system (GIS). This is necessary due to the phasing out of the existing software that the City utilizes. This will be accomplished in a three (3) phased approach. Justification This project is necessary because of the pending phasing out of the existing platform. GIS information is critical for asset management and modeling of our hydraulic systems. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Planning/Design 20,000 77,500 77,500 175,000 Total 20,000 77,500 77,500 175,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Water/Wastewater Fund 20,000 77,500 77,500 175,000 Total 20,000 77,500 77,500 175,000 Budget Impact/Other Thursday, April 14, 2022 157

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Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WW2308 Useful Life 20-25 years Project Name Heatherfield Pump Station Replacement Category Water/Wastewater Status Active Total Project Cost: $663,000 Description This project calls for replacement of the Smith & Loveless package pumping station, installed in 1985, in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation, thus reducing pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Feasibility study in FY 2022, design in FY 2023, construction in FY 2025. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Planning/Design 45,000 45,000 Construction/Maintenance 618,000 618,000 Total 45,000 618,000 663,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Impact Fee Reserve 18,000 247,200 265,200 Water/Wastewater Fund 27,000 370,800 397,800 Total 45,000 618,000 663,000 Budget Impact/Other Thursday, April 14, 2022 160

Capital Investment Plan Data in Year FY 23 Department Wastewater Management City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WW2309 Useful Life 20-25 years Project Name Cedar Chase Pump Station Replacement Category Water/Wastewater Status Active Total Project Cost: $697,500 Description This project calls for replacement of the Smith & Loveless package pumping station, installed in 1986, in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation, thus reducing pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable, and replacement of equipment is costly. Feasibility study in FY 2023 and design in FY 2024. Construction in FY 2026 Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Planning/Design 14,000 47,000 61,000 Construction/Maintenance 636,500 636,500 Total 14,000 47,000 636,500 697,500 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Impact Fee Reserve 5,600 18,800 254,600 279,000 Water/Wastewater Fund 8,400 28,200 381,900 418,500 Total 14,000 47,000 636,500 697,500 Budget Impact/Other Thursday, April 14, 2022 161

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City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 FUNDING SOURCE SUMMARY Source FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 7,435,200 6,924,800 3,777,000 3,824,000 1,518,000 23,479,000 Other (Loan) 1,500,000 1,500,000 GRAND TOTAL 8,935,200 6,924,800 3,777,000 3,824,000 1,518,000 24,979,000 Wednesday, May 25, 2022 165

City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 PROJECTS BY DEPARTMENT Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Admin Reed Street HVAC Overhaul EA2304 1,500,000 1,500,000 Electric Admin Rear Lot Renovation EA2309 70,000 70,000 Weyandt Hall Stairwells/Basement Flooring EA2401 50,000 50,000 Electric Admin Total 1,570,000 50,000 1,620,000 Electric Engineering Replace 2008 Dodge Avenger 24 Veh#7 31,200 31,200 Replace 2004 E250 Van 24 Veh#749 38,400 38,400 Replace 2005 Dodge Stratus 24 Veh#8 31,200 31,200 The Greens Underground Upgrade Phase 1 & 2 EE2302 260,000 260,000 Town Point Conversion EE2303 360,000 360,000 Substation Component Replacement EE2304 30,000 30,000 30,000 30,000 30,000 150,000 Electric Admin Access Gate EE2308 15,000 15,000 LED Lighting Conversion EE2311 1,750,000 1,750,000 Small Cell Wireless Improvements EE2312 30,000 30,000 Tansmission Line Maintenance Program EE2313 50,000 50,000 SCADA Upgrade EE2315 100,000 100,000 Electric Administration & Substation Cameras EE2316 50,000 50,000 ArcFM Migration to Electric Utility Network (Cont) EE2317 110,000 110,000 Advanced Metering Infrastructure (AMI) EE2401 500,000 1,500,000 1,500,000 3,500,000 Woodcrest Overhead to Underground EE2402 300,000 300,000 Rodney Village Overhead to Underground EE2403 690,000 690,000 Derby Estates Underground Upgrade EE2404 198,000 198,000 Bay Road 750 Underground EE2405 56,000 56,000 Poplar Lane EE2406 35,000 35,000 Ann Avenue Restoration EE2407 180,000 180,000 LED Lighting Conversion EE2411 1,200,000 1,200,000 Small Wireless Improvements EE2412 30,000 30,000 Transmission Line Maintenance Program EE2413 50,000 50,000 Substation Battery Replacement EE2501 15,000 16,000 31,000 Farmview Drive Renovation EE2502 146,000 146,000 Heatherfield Renovation EE2503 157,000 157,000 Heatherfield East Renovation EE2504 99,000 99,000 White Oak Condominiums EE2505 70,000 70,000 Small Wireless Improvements EE2512 30,000 30,000 Transmission Line Maintenance Program EE2513 50,000 50,000 Fox Hall EE2601 511,000 511,000 Fox Hall West EE2602 52,000 52,000 Transmission Line Maintenance Program EE2613 50,000 50,000 Transmission Line Maintenance Program EE2713 50,000 50,000 Electric Engineering Total 745,000 5,379,800 2,097,000 2,159,000 80,000 10,460,800 Electric Meter Reading Itron Metering Equipment EM2301 44,300 44,300 166 Wednesday, May 25, 2022

Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Meter Reading Total 44,300 44,300 Electric T & D Replacing 2010 Digger 23 Veh#775 364,500 364,500 Replace 2013 Ford F550 23 Veh#778 214,400 214,400 2002 Chevrolet Dump Truck 25 Veh#753 150,000 150,000 Replacing 2019 Freightliner M2 26 Veh#718 200,000 200,000 Emergency Component Replacement (T&D) EE2321 65,000 65,000 65,000 65,000 260,000 New Developments EE2323 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 7,000,000 CT Site Repairs & Maintenance TD2314 32,000 35,000 38,000 105,000 Electric T & D Total 2,075,900 1,465,000 1,650,000 1,665,000 1,438,000 8,293,900 Finance Enterprise Resource Planning (ERP) Solution FN1701 500,000 500,000 Finance Total 500,000 500,000 Power Plant Plant Decommissioning EG2302 4,000,000 4,000,000 Power Plant Total 4,000,000 4,000,000 GRAND TOTAL 8,935,200 6,894,800 3,747,000 3,824,000 1,518,000 24,919,000 167 Wednesday, May 25, 2022

Capital Investment Plan Data in Year FY 23 Department Electric Admin City of Dover, Delaware Contact Central Services Director Type Improvement Project # EA2304 Useful Life Unknown Project Name Reed Street HVAC Overhaul Category Electric Status Active Total Project Cost: $1,500,000 Description The failing HVAC system at Reed Street will need a major overhaul. Estimate provided by Seiberlich Trane Energy Services. $400K added to this project for FY22, in addition to original FY20 budget that has been rolled forward to FY21 and FY22. Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 1,500,000 1,500,000 Total 1,500,000 1,500,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Other (Loan) 1,500,000 1,500,000 Total 1,500,000 1,500,000 Budget Impact/Other Wednesday, May 25, 2022 168

Capital Investment Plan Data in Year FY 23 Department Electric Admin City of Dover, Delaware Contact Electric Director Type Improvement Project # EA2309 Useful Life 20+ Years Project Name Electric Admin Rear Lot Renovation Category Electric Status Active Total Project Cost: $70,000 Description This project is to sawcut and roto-mill the parking area behind the truck barn at 860 Buttner Place due to degradation and sinking of certain areas of the lot. Justification The lot has several low spots due to settling where water accumulates, creating potholes and affecting drainage to the storm drains. The scope of work required exceeds the capabilities of the City’s work force. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 70,000 70,000 Total 70,000 70,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 70,000 70,000 Total 70,000 70,000 Budget Impact/Other Wednesday, May 25, 2022 169

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE2303 Useful Life 25+ years Project Name Town Point Conversion Category Electric Status Active Total Project Cost: $360,000 Description This project will complete the overhead to underground conversion in Towne Point/White Oak developments. This relocates the electric feed to the homes from the backyard to the front yards and places the infrastructure underground. Nimitz, Bacon and Buckson are the last remaining roads to be done and the backyard construction will be cut down and poles surrendered to the Verizon. Justification The current infrastructure was installed in the late 1960s and 1970s and there are numerous areas of pole lines being inaccessible to our bucket trucks due to the private fencing installed. The estimated prices are for boring work being performed by outside contractor but most of the boring could be replaced with trenching which would minimize the possibility of striking non locatable infrastructure. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 360,000 360,000 Total 360,000 360,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 360,000 360,000 Total 360,000 360,000 Budget Impact/Other Wednesday, May 25, 2022 170

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE2304 Useful Life 20-25 years Project Name Substation Component Replacement Category Electric Status Active Total Project Cost: $150,000 Description This project is part of a wider ranging Substation Assessment Program. The goal of the Substation Assessment Program is to identify discrepancies in the substations and proactively manage aging component replacements. This is done by performing monthly inspections and operational checks of the switches, relays, transformers and wiring of each substation in the City of Dover system. This will include replacing the aged mechanical relays with modern electronic relays and equipment and have identical equipment in each substation. This also will encompass replacing outdated communication equipment and installing Real Time Automation Controllers (RTACs) that will allow faster reporting of faults in the system. Justification These funds will be used to make upgrades to the communications components used in the substations. It will also allow the replacement of components that unexpectedly failed without depleting the O&M budgets. As an example, one SEL relay can cost between $3,000-$6,000 per unit. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 30,000 30,000 30,000 30,000 30,000 150,000 Total 30,000 30,000 30,000 30,000 30,000 150,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 30,000 30,000 30,000 30,000 30,000 150,000 Total 30,000 30,000 30,000 30,000 30,000 150,000 Budget Impact/Other Wednesday, May 25, 2022 171

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE2308 Useful Life 10+ years Project Name Electric Admin Access Gate Category Electric Status Active Total Project Cost: $15,000 Description This project is to replace the security gate at the Electric Admin building that allows access to the truck barns, McKee plant, material storage and heavy equipment. Justification The security gate has broken down several times in the past few years and became stuck closed or open. This allowed unauthorized vehicles on the property in the past. To properly fix the gate, it requires to be replaced with a newer version due as repairs made in the past have not worked for very long. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 15,000 15,000 Total 15,000 15,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 15,000 15,000 Total 15,000 15,000 Budget Impact/Other Wednesday, May 25, 2022 172

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE2312 Useful Life 25+ years Project Name Small Cell Wireless Improvements Category Electric Status Active Total Project Cost: $30,000 Description This fund will be utilized to replace existing infrastructure and install new infrastructure to support small wireless facilities. While the make ready work will be billed to the requesting company, a fund is required to initially finance the material purchases. Justification While the make ready work will be billed to the requesting entity, a fund is required to initially finance the material purchases. It will be projected to be funded for the next 3 years then re-evaluated after that based on need. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 30,000 30,000 Total 30,000 30,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 30,000 30,000 30,000 90,000 Total 30,000 30,000 30,000 90,000 Budget Impact/Other This fund will be utilized to replace existing infrastructure and install new infrastructure to support small wireless facilities. While the make ready work will be billed to the requesting company, a fund is required to initially finance the material purchases. Wednesday, May 25, 2022 173

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Maintenance Project # EE2313 Useful Life 20-25 years Project Name Tansmission Line Maintenance Program Category Electric Status Active Total Project Cost: $50,000 Description This project will be utilized to perform preventative maintenance on the 69 kV lines that provide voltage to the distribution substations across the city. In the past this money has been spent on replacement of the porcelain insulators to install safer polymer insulators. This could also be used to replace stand offs, poles, switches and other equipment related to the transmission system. Justification Insulators have a defined equipment life due to sun and weather conditions breaking down the porcelain and base bonding cement. Insulators installed in 1960's and 1970's are due for replacement because of this deterioration. We have experienced several transmission outages due to insulator failure. Replacing the insulators should extend the life an additional 30 years. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 50,000 50,000 Total 50,000 50,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 50,000 50,000 Total 50,000 50,000 Budget Impact/Other Wednesday, May 25, 2022 174

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Equipment Project # EE2315 Useful Life 5 years Project Name SCADA Upgrade Category Electric Status Active Total Project Cost: $100,000 Description This project will replace the Master Station hardware and software. The Master Station receives all the analog data, door alarms, and control for all electrical substations and wastewater lift stations. The Master Station is comprised of dual host servers, dual operator consoles, paging systems, web server, two firewalls for DMZ and one remote access/support firewall. The Master Station also allows the operators to modify and control the city’s electrical grid remotely reducing the amount of time outages affect the residents and reduce harm to the city’s populace. It was discovered that the current software we utilize will not be fully supported by the manufacturer due to the age of the software package. This requires the department to examine other options from different manufacturers and is the reason for the increase in price from previous budget years. Justification The equipment will reach the end of its life expectancy in 2022. It should be noted that the systems run continuously 24 hours a day seven days a week to monitor and track anomalies in the electrical and wastewater systems. It is also utilized by the Electric Department to open and close circuit breakers and perform switching schedules. Estimate of $550,000 is based on a budgetary quote from our current SCADA provider. Once an RFP is released and evaluated the total price may decrease. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Planning/Design 100,000 100,000 Total 100,000 100,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 100,000 100,000 Total 100,000 100,000 Budget Impact/Other Wednesday, May 25, 2022 175

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Equipment Project # EE2316 Useful Life 10 years Project Name Electric Administration & Substation Cameras Category Electric Status Active Total Project Cost: $50,000 Description This project will redesign and upgrade the current video surveillance system around 860 Buttner Place and in two substations. There is presently a mixture of cameras in service that are failing and an antiquated video recorder system. This system has exceeded its end of life and the image quality is poor compared to the new digital systems. Justification Security for the electric infrastructure is critical to providing uninterrupted power to the customer. These requested upgrades will increase the monitoring ability of the area around 860 Buttner Place, McKee Run site, Cartanza and Dover Downs substations. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 50,000 50,000 Total 50,000 50,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 50,000 50,000 Total 50,000 50,000 Budget Impact/Other Wednesday, May 25, 2022 176

Capital Investment Plan Data in Year FY 23 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Equipment Project # EE2317 Useful Life 10 years Project Name ArcFM Migration to Electric Utility Network (Cont) Category Electric Status Active Total Project Cost: $110,000 Description In order to implement a fully cross functional tool, ESRI Network Utility, the current database attributes need to be analyzed and corrected prior to installing ESRI Utility Network. This will ensure the tool provides a seamless transition upon installation of ArcGIS Version 10.6. This request will consist of error correction by a third-party contractor and will be complete in approximately 6 months. Justification This database upgrade will have full electrical functionality that would be compatible with our existing GIS requirements and future ARC-GIS versions. This tool will help with management of our pole and hardware inventory and should integrate into future AMI and MUNIS applications. This project request is a continuation of the project started in FY21 (EE2113). The additional funds in this request will allow for error correction to be completed by a third party in a timely manner. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 110,000 110,000 Total 110,000 110,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 110,000 110,000 Total 110,000 110,000 Budget Impact/Other Wednesday, May 25, 2022 177

Capital Investment Plan Data in Year FY 23 Department Electric Meter Reading City of Dover, Delaware Contact Electric Director Type Equipment Project # EM2301 Useful Life 10 years Project Name Itron Metering Equipment Category Electric Status Active Total Project Cost: $44,300 Description ITRON MAINTENANCE FOR METERING EQUIPMENT Justification ESTIMATED REPLACEMENT COST OF EQUIPMENT. THIS IS SUBJECT TO CHANGE BASED ON MEETING HELD 12.15.21. QUOTE PROVIDED DOES NOT INCLUDE SECURE SERVER STORAGE OR THE 5% INFLATION INCREASE QUOTED BY PHONE. AS OF 12.16.21 AWAITING REVISED QUOTE AND DEMO OF PRODUCT. ORIGINAL QUOTE FOR MCFMAX WITH TWO TABLETS IS 42,360.00. 5 WORK STATIONS ARE NEEDED Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 44,300 44,300 Total 44,300 44,300 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 44,300 44,300 Total 44,300 44,300 Budget Impact/Other Wednesday, May 25, 2022 178

Capital Investment Plan Data in Year FY 23 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Vehicles Project # 23 Veh#775 Useful Life 10 years Project Name Replacing 2010 Digger Category Vehicles Status Active Total Project Cost: $364,500 Description Replace 20163 Fod F550, vehicle #778 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 364,500 364,500 Total 364,500 364,500 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 364,500 364,500 Total 364,500 364,500 Budget Impact/Other Wednesday, May 25, 2022 179

Capital Investment Plan Data in Year FY 23 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Vehicles Project # 23 Veh#778 Useful Life 10 years Project Name Replace 2013 Ford F550 Category Vehicles Status Active Total Project Cost: $214,400 Description Replace 20163 Fod F550, vehicle #778 Justification Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Equip/Vehicle/Furnishings 214,400 214,400 Total 214,400 214,400 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 214,400 214,400 Total 214,400 214,400 Budget Impact/Other Wednesday, May 25, 2022 180

Capital Investment Plan Data in Year FY 23 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Improvement Project # EE2321 Useful Life 20+ Years Project Name Emergency Component Replacement (T&D) Category Electric Status Active Total Project Cost: $325,000 Description This project will be utilized solely to provide funding for the replacement of electric equipment that is damaged in accidents or fails unexpectedly. If over the course of the year there are no failures, the funds will not be utilized. Justification Currently, when a component is replaced, the funding comes from the O & M budget of T & D. Once the work is performed coordination with Finance occurs to move funds in Munis from the O & M side to the Capital side to capitalize the equipment. This project will eliminate that and allow the capitalization of the equipment directly from this account. Prior Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total 65,000 Construction/Maintenance 65,000 65,000 65,000 65,000 260,000 Total Total 65,000 65,000 65,000 65,000 260,000 Prior Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total 65,000 Electric Revenue 65,000 65,000 65,000 65,000 260,000 Total Total 65,000 65,000 65,000 65,000 260,000 Budget Impact/Other Wednesday, May 25, 2022 181

Capital Investment Plan Data in Year FY 23 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Improvement Project # EE2323 Useful Life 30+ years Project Name New Developments Category Electric Status Active Total Project Cost: $7,000,000 Description This project purchases material and equipment that are used to provide electric service to new housing developments, businesses and industrial developments across the service area. Additionally, a portion of this expense is offset by extension fees whereby developers pay a $1,875 per residential lot connection fee inside City limits and a $1,500 per lot outside City limits but in the service area. For business and industrial developers, a fee is charged based on total material expense for the extension. This is an ongoing project and affects three separate accounts: 411-42-82-99-000-56031 411-42-82-99-000-56034 411-42-82-99-000-56046 Not all new developments projects supported by this fund are know during budget preparation and will arise during the year. Justification During each budget year, new developers request line extensions for new electric projects. Some are new projects while others may have received plan approval previously but were not completed for any number of reasons. Due to a rise in projects crossing multiple years, material delivery delays and cost increases the amount of this account has been increased to $1.4M. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 7,000,000 Total 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 7,000,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 7,000,000 Total 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 7,000,000 Budget Impact/Other Wednesday, May 25, 2022 182

Capital Investment Plan Data in Year FY 23 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Improvement Project # TD2314 Useful Life 10 years Project Name CT Site Repairs & Maintenance Category Electric Status Active Total Project Cost: $105,000 Description This project is to fund repairs of discrepancies found during scheduled inspections of CT metered locations in the service area. All work is done by personnel in the Electric Department and the requested amount would be material only. Future year’s amounts are estimates allowing for 10% increases in cost. Justification Regularly scheduled inspections of CT metered sites ensure the City is billing the customers properly. Over time wiring and components can fail which may result in over billing or under billing of the customers and potentially create shock hazards to customers and City employees. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 32,000 35,000 38,000 105,000 Total 32,000 35,000 38,000 105,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total Electric Revenue 32,000 35,000 38,000 105,000 Total 32,000 35,000 38,000 105,000 Budget Impact/Other Wednesday, May 25, 2022 183

Capital Investment Plan Data in Year FY 23 Department Finance City of Dover, Delaware Contact Controller/Treasurer Type Technology Project # FN1701 Useful Life 10 years Project Name Enterprise Resource Planning (ERP) Solution Category Electric Status Active Total Project Cost: $4,136,000 Description This project involves consulting services and purchase of Enterprise Resource Planning (ERP) Solution to support the business processes of the City of Dover. Justification The City's current ERP software is Sungard Public Sector's Select/Naviline version 8.0.2.0. It is an IBM System powered environment (iSeries). This system is a legacy system that came out of the Y2K era, when previous systems were not programmed for the year 2000. The Sungard Public Sector system was purchased in April 1997. The technology for ERP systems have evolved from mainframe based systems (AS400) to Personal Computer (PC) based systems either hosted by the software provider through the internet or hosted by the customer on file servers. The industry trend is to drive access to customers with web and app based delivery models. Project Strategy & Objectives: - The City requires an integrated environment where any user can access the data they need. - The City will emphasize a self-service environment with technology enabling and not hindering the users to easily access data with the proper controls at the point of data entry. - The City desires to utilize rational data base technology plus easy report and query writing tools to accomplish this. - The City realizes that this goal will not be accomplished through new technology alone but also requires extensive process changes and organizational support. - Management requires better access to data, information and reporting that is currently unavailable or significantly restricted. - As a result of current limitations to functionallity and access to data, City personnel have developed work-around processes that are impacting City business. - Third-party software integrations with the current system are extremely difficult, limited or unvailable. Prior Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total 3,636,000 ERP System 500,000 500,000 Total Total 500,000 500,000 Prior Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total 3,636,000 Electric Revenue 500,000 500,000 Total Total 500,000 500,000 Budget Impact/Other Annual Operating impact is being evaluated to determine the net difference with the current ERP/ancillary systems and support versus the recommended solution. The current estimate for the new fully integrated ERP solution is approximately $300,000 annuallly. Current cost is being evaluated as above. Wednesday, May 25, 2022 184

Capital Investment Plan Data in Year FY 23 Department Power Plant City of Dover, Delaware Contact Electric Director Type Unassigned Project # EG2302 Useful Life Project Name Plant Decommissioning Category Electric Status Active Total Project Cost: $14,000,000 Description The City will decommision and dismantle the McKee Run Power Plant. The plant will be taken out of the PJM system on May 31, 2021 and the decommissioning will begin shortly after. FY2020-21 Using the playbook devloped by NAES, the City will issue an RFP, chose a firm, and develop engineering and demolition plans. Early phases of the demo work might begin in June of 2021. FY2021-22 The majority of the demolition will take place this year. FY2022-23 Demolition will be completed and some site remediation will be done. Justification The age, condition and level of efficeincy of the McKee Power Plant make it no longer competetive in the PJM market. With new PJM rules, the rare, but possible intersection of a call to generate for the PJM market and a failure to perform could lead to a penaly being assessed to the City in the millions of dollars, and the lack of consistent use makes the plant no longer viable. The City's Integratated Resource Plan calls for a shift to other resources. Prior Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total 10,000,000 Construction/Maintenance 4,000,000 4,000,000 Total Total 4,000,000 4,000,000 Prior Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total 10,000,000 Electric Revenue 4,000,000 4,000,000 Total Total 4,000,000 4,000,000 Budget Impact/Other Funds are available to take the plant down. Considering the possible penalties, the diminished capacity decommissioning the plant is the best economic path for the City. Wednesday, May 25, 2022 185

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City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 FUNDING SOURCE SUMMARY Source FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 6,098,000 6,098,000 GRAND TOTAL 6,098,000 6,098,000 Monday, May 23, 2022 189

Capital Investment Plan Data in Year FY 23 Department ARPA Fund City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # ST2301 Useful Life 20-25 years Project Name Street, Concrete, and Alley Program Category ARPA Fund Status Active Total Project Cost: $1,200,000 Description This project will rehabilitate approximately one to three percent (1-3%) of the street and alley network each year. The estimated capital mantenance cost are $51 million over a 20 year planning horizon in FY17 dollars. The estimate is based on the needs survey conducted by Public Works in FY17. Continuous maintenance on these assests will prevent costlier reconstruction in the future. This project combines the former Street Resurfacing Program, the Alley Program and the Barrier Free Access Ramp Program. FY23 anticipated projects are as follows: Townsend Blvd (N. Dupont Hwy to End) Buckson Drive (Jefferic Blvd to Carvel Dr) Carvel Drive (Buckson Dr to Nimitz Rd) S. Independence Blvd (Forrest Ave to S. Farmview Ave) N. West St West Alley (William St to Walker Rd) Ross St (Pear St to Fairview Ave) Justification Replacement of deteriorated curbs, gutters, and sidewalks provides improved use, drainage, and appearance of the pavement section. The Street, Concrete, and Alley Program schedule is driven by funding and road ratings. Total street milage is growing as more roads and alleys are dedicated for public maintenance due to growth. Additionally, this program promotes the interconnection of the sidewalk network to conform to ISTEA (Intermodal Surface Transportation Efficiency Act) and rehabilitates sidewalks that have root damage from city trees. This program also facilitates compliance with the Americans with Disabilities Act as it relates to the pedestrian network as well as improving localized drainage issues. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 1,200,000 1,200,000 Total 1,200,000 1,200,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 1,200,000 1,200,000 Total 1,200,000 1,200,000 Budget Impact/Other Portions of funding may be provided by Legislator funds. Monday, May 23, 2022 190

Capital Investment Plan Data in Year FY 23 Department ARPA Fund City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2302 Useful Life 10 years Project Name Elevated Water Tower Maintenance - Aero Park Category ARPA Fund Status Active Total Project Cost: $655,000 Description This proposed project will perform cleaning and painting the interior and exterior of the Aero Park Elevated Water Tower. The exterior work will be performed by utilizing dry-abrasive removal of old paint that has lead contamination. Justification This project is necessary because an inspection report required stripping the existing paint and apply a new coat of paint. Due to the fact that the old paint on the tank contained lead, the work must meet new DNREC regulations. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 655,000 655,000 Total 655,000 655,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 655,000 655,000 Total 655,000 655,000 Budget Impact/Other Electrical costs will increase in the Operations Budget Monday, May 23, 2022 191

Capital Investment Plan Data in Year FY 23 Department ARPA Fund City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2303 Useful Life 100 Years Project Name Future Well Installation Category ARPA Fund Status Active Total Project Cost: $2,234,500 Description The proposed project, identified by staff will drill a new well to increase production capacity for the water distribution system. Estimates provided by AECOM Corp., Consulting Engineer. Justification To meet increased water demand and fire suppression requirements. Delaying or eliminating this project would result in the continued reduction in our production capabilities under our permitted allocation, as well as limiting the City’s growth. Initial planning was conducted in FY 2016, design completed in FY 2017-18 and construction is planned in both FY 2022-23. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 2,234,500 2,234,500 Total 2,234,500 2,234,500 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 2,234,500 2,234,500 Total 2,234,500 2,234,500 Budget Impact/Other Electrical costs will increase in the Operations Budget Monday, May 23, 2022 192

Capital Investment Plan Data in Year FY 23 Department ARPA Fund City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WD2304 Useful Life 50 years Project Name Well #9 Improvements Category ARPA Fund Status Active Total Project Cost: $319,000 Description This proposed project was identified during the Meeting House Branch Improvement Project. The well is located within a flood plain elevation, which causes this well to be shut down frequently. The project will raise the well out of the floodplain. Justification This project is necessary because of the existing location of the well. Improving this well will provide a more efficient use of the infrastructure. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 319,000 319,000 Total 319,000 319,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 319,000 319,000 Total 319,000 319,000 Budget Impact/Other Monday, May 23, 2022 193

Capital Investment Plan Data in Year FY 23 Department ARPA Fund City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WQ2301 Useful Life 90+ years Project Name Water Quality Improvements Category ARPA Fund Status Active Total Project Cost: $1,287,500 Description This project was first identified by staff and the 2006 Water Master Plan Update, and has since become further refined with the FY 2006 Water Quality Evaluation. Projects to be included under this category primarily consist of replacement or relining of old unlined cast iron water main within the City’s water distribution system; system upgrades to improve system control; and utilization of a consultant to provide additional design and evaluation services, as needed. Recent research and data collection has produced a Water Main Rehabilitation Priority List, based on several criteria to identify water mains that are in need of replacement or relining. Pipes will be upgraded according to the severity of the pipe condition, as well as coordination with the City of Dover’s Public Services Street Rehabilitation Program. Between FY 2008 and FY 2010, the deep well contact chambers were designed and installed. Between FY 2008 and FY 2011 the water mains that were replaced include, Washington Street, Pennsylvania Avenue, South Street, Pear Street, West Street, Hazel Road, Maryland Avenue, American Avenue, Bayard Avenue, Greenhill Avenue, Bayard Avenue Alley and Loockerman Street. Operational efforts, such as flushing, will continue to occur on a routine basis. FY 2012 improvements include, N. Pennsylvania Ave., American Ave. Ext., Madison St., Rodney Rd., New Street, Ross Street and Bradford Street (near Wesley College). FY 2013 improvements included North Street. As part of the Water Main Rehabilitation Priority List, water lines were identified throughout the City that requires replacement/relining. FY 2017 improvement include: New Street (Water St. to Loockerman). FY 2018 improvements included: Bradford Street (Loockerman St. to Division St.) and William Street (Pear St. to State St.). FY 2019 improvements included: Lakewood Place. FY 2020 improvements included: Columbia Avenue. FY 2021 improvements included: N. West St. West Alley and Ross Street. FY 2022 improvements included the partial funding of N. State Street. FY23 are as follows: •N. State Street (Division Street to Columbia Street) - $905,000 •West Street East Alley (Walker Road to William Street ) - $382,500 Justification Water quality complaints have eroded consumer confidence in the City’s water supply as the water is perceived to be aesthetically unpleasant. In order to reduce complaints and potentially alleviate this problem, it is necessary to implement the improvements identified by staff, the 2006 Water Master Plan Update, and the FY 2006 Water Quality Evaluation. Delaying or eliminating this project will prolong customer dissatisfaction and further erode confidence in the City’s water supply. In addition, main rehabilitation and replacement, ensuring pipes do not significantly exceed the expected life cycle, is critical to provide a reliable supply of water for our customers and for fire suppression. Water leaks and breaks on older lines can have a significant impact on our ability to serve over time. Addressing the brown water and associated water quality concerns of the City’s water system will not only require capital improvements to the system but also operational changes. Some operation changes will result in no net effect on the operating budget, while others will need to be addressed in the development of future operating budgets. Such items include tools and supplies necessary to improve system sampling and monitoring as well as tools and supplies necessary to improve system-wide flushing operations. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Miscellaneous 1,287,500 1,287,500 Total 1,287,500 1,287,500 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 1,287,500 1,287,500 Total 1,287,500 1,287,500 Budget Impact/Other Monday, May 23, 2022 194

Capital Investment Plan Data in Year FY 23 Department ARPA Fund City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WW2306 Useful Life 20 years Project Name Puncheon Run Pump Station Pump Replacement Category ARPA Fund Status Active Total Project Cost: $85,000 Description This proposed project was identified by staff, this pump station has three (3) pumps that have been repaired frequently. This project will proactively replace the pump to reduce the possibility of failure. Justification If this pump is not replaced, the probability of failure increases, causing expensive emergency repairs to be conducted. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 85,000 85,000 Total 85,000 85,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 85,000 85,000 Total 85,000 85,000 Budget Impact/Other Monday, May 23, 2022 195

Capital Investment Plan Data in Year FY 23 Department ARPA Fund City of Dover, Delaware Contact Water/Wastewater Director Type Improvement Project # WW2307 Useful Life 90+ years Project Name Lepore Road Sanitary Sewer Upgrade Category ARPA Fund Status Active Total Project Cost: $317,000 Description This project calls for the replacement of approximately 374 linear feet of 8-inch gravity sewer main. Currently, the sewer main operates in a reverse slope condition, which overloads the pipe. The proposed upgrade will provide slope and adequate capacity for current flow to be carried to discharge. Estimates provided by Pennoni Associates, Consulting Engineer. Justification This project will allow for proper capacity and slope to handle the current flow. Delaying or eliminating this project could result in overflow of wastewater material. Design occurred in FY 2021; construction in FY 2023. Expenditures FY 23 FY 24 FY 25 FY 26 FY 27 Total Construction/Maintenance 317,000 317,000 Total 317,000 317,000 Funding Sources FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund 317,000 317,000 Total 317,000 317,000 Budget Impact/Other Monday, May 23, 2022 196

City of Dover, Delaware Capital Investment Plan FY 23 thru FY 27 PROJECTS BY DEPARTMENT Department Project # FY 23 FY 24 FY 25 FY 26 FY 27 Total ARPA Fund Street, Concrete, and Alley Program ST2301 1,200,000 1,200,000 Elevated Water Tower Maintenance - Aero Park WD2302 655,000 655,000 Future Well Installation WD2303 2,234,500 2,234,500 Well #9 Improvements WD2304 319,000 319,000 Water Quality Improvements WQ2301 1,287,500 1,287,500 Puncheon Run Pump Station Pump Replacement WW2306 85,000 85,000 Lepore Road Sanitary Sewer Upgrade WW2307 317,000 317,000 ARPA Fund Total 6,098,000 6,098,000 GRAND TOTAL 6,098,000 6,098,000 197 Monday, May 23, 2022

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

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CITY OF DOVER DEBT SERVICE SCHEDULES Total General 2019 General Obligation Bonds 2021 General Obligation Bonds Fiscal Fund Debt Year Principal Interest Principal Interest Service 2023 349,632 109,842 147,156 22,830 629,460 2024 356,556 101,565 149,662 22,830 630,613 2025 364,092 92,569 152,211 17,774 626,646 2026 371,544 83,664 154,804 15,182 625,194 199 2027 379,140 74,576 157,440 12,545 623,701 2028 386,760 65,478 160,122 9,864 622,224 2029 2,485,176 55,843 162,849 7,136 2,711,004 2030 - - 165,622 4,363 169,985 2031 - - 168,443 1,542 169,985 Total $ 4,692,900 $ 583,537 $ 1,418,309 $ 114,066 $ 6,808,812

CITY OF DOVER DEBT SERVICE SCHEDULES (CONTINUED) 2009 Municipal Revenue 2010 Municipal Revenue Bonds 2011 Municipal Revenue Fiscal Bonds (Wastewater) (Water) Bonds (Wastewater) Year Principal Interest Principal Interest Principal Interest 2023 288,702 58,346 130,228 31,061 41,783 16,341 2024 294,505 52,543 133,649 27,640 43,302 14,823 2025 300,424 46,624 137,160 24,129 44,875 13,250 2026 306,463 40,585 140,764 20,526 46,505 11,619 200 2027 312,623 34,425 144,461 16,828 48,195 9,930 2028 318,906 28,142 148,257 13,033 49,946 8,178 2029 325,316 21,732 152,151 9,138 51,761 6,364 2030 331,855 15,193 156,148 5,141 53,642 4,483 2031 338,526 8,522 79,607 1,039 55,592 2,534 2032 171,807 1,718 - - 28,548 514 Total $ 2,989,127 $ 307,830 $ 1,222,425 $ 148,535 $ 464,149 $ 88,036

CITY OF DOVER DEBT SERVICE SCHEDULES (CONTINUED) 2013 Revenue Bonds Water 2018 Municipal Revenue Loan 2018 Municipal Revenue Loan 2020 Municipal Revenue Loan Fiscal and Wastewater (Wastewater) (Water) (Wastewater) Year Principal Interest Principal Interest Principal Interest Principal Interest 2023 395,000 112,369 41,011 16,224 182,067 44,168 20,089 9,377 1,386,766 2024 410,000 100,294 41,835 15,400 185,726 41,570 20,492 8,973 1,390,752 2025 215,000 90,919 42,676 14,559 189,459 38,971 20,904 8,561 1,187,511 2026 220,000 84,256 43,534 13,701 193,267 36,373 21,325 8,141 1,187,059 2027 225,000 77,106 44,409 12,826 197,152 33,775 21,753 7,713 1,186,195 2028 235,000 69,281 45,301 11,933 201,115 31,177 22,190 7,275 1,189,735 2029 245,000 60,269 46,212 11,023 205,157 28,579 22,636 6,829 1,192,167 2030 255,000 50,269 47,141 10,094 209,281 25,981 23,091 6,374 1,193,693 201 2031 265,000 39,869 48,088 9,146 213,487 23,383 23,556 5,910 1,114,260 2032 275,000 29,069 49,055 8,180 217,779 20,785 24,029 5,437 831,920 2033 285,000 17,869 50,041 7,194 222,156 18,187 24,512 4,954 629,913 2034 295,000 6,084 51,047 6,188 226,621 15,589 25,005 4,461 629,995 2035 - - 52,073 5,162 231,176 12,990 25,507 3,959 330,866 2036 - - 53,120 4,115 235,823 10,392 26,020 3,446 332,916 2037 - - 54,187 3,047 240,563 7,794 26,543 2,923 335,057 2038 - - 55,276 1,958 245,398 5,196 27,076 2,389 337,294 2039 - - 56,388 847 250,332 2,598 27,621 1,845 339,631 2040 - - 28,176 1,290 29,466 2041 28,742 724 29,466 2042 14,588 146 14,734 Total $ 3,320,000 $ 737,654 $ 821,394 $ 151,596 $ 3,646,559 $ 397,508 $ 473,855 $ 100,729 $ 14,869,396

CITY OF DOVER DEBT SERVICE SCHEDULES (CONTINUED) Fiscal 2018 Revenue Bonds Electric Year Principal Interest Total 2023 865,000 511,325 1,376,325 2024 910,000 466,950 1,376,950 2025 955,000 420,325 1,375,325 2026 1,005,000 371,325 1,376,325 2027 1,055,000 319,825 1,374,825 202 2028 1,110,000 265,700 1,375,700 2029 1,160,000 214,750 1,374,750 2030 1,200,000 173,550 1,373,550 2031 1,240,000 136,950 1,376,950 2032 1,275,000 99,225 1,374,225 2033 1,315,000 60,375 1,375,375 2034 1,355,000 20,325 1,375,325 $ 13,445,000 $ 3,060,625 $ 16,505,625

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

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GENERAL FUND BUDGET REVIEW Fiscal Year 2022-2023 203

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Mayor 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 94,452 105,700 105,700 117,500 117,500 11% MATERIALS & SUPPLIES 871 1,100 1,100 1,100 1,100 0% ADMINISTRATIVE EXPENDITURES 100,200 116,000 116,000 115,800 115,800 0% TOTAL EXPENDITURES $ 195,523 $ 222,800 $ 222,800 $ 234,400 $ 234,400 5% Highlights: Changes based primarily on an increase to Mayor’s salary and increase in estimated healthcare costs for the (vacant) assistant position. 205

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE MAYOR 100-10-32-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 70,457 $ 77,500 $ 77,500 $ 84,100 $ 84,100 9% FICA TAXES 5,088 5,900 5,900 6,500 6,500 10% HEALTH INSURANCE 13,568 17,200 17,200 23,700 23,700 38% L I D INSURANCE 525 600 600 700 700 17% WORKERS COMPENSATION 1,552 300 300 300 300 0% PENSION 2,276 2,900 2,900 1,900 1,900 -34% OPEB 906 1,100 1,100 300 300 -73% PERSONNEL COSTS 94,452 105,700 105,700 117,500 117,500 11% OFFICE SUPPLIES 596 600 600 600 600 0% PRINTING AND DUPLICATING 275 500 500 500 500 0% MATERIALS & SUPPLIES 871 1,100 1,100 1,100 1,100 0% TELEPHONE/FAX 375 300 300 300 300 0% ADVERTISEMENT 1,402 1,500 1,500 1,500 1,500 0% SUBSCRIPTIONS AND DUES 883 2,000 2,000 2,000 2,000 0% COMMUNITY RELATIONS EXP 5,828 7,000 7,000 7,000 7,000 0% OTHER EXPENSES 4,966 5,000 5,000 5,000 5,000 0% ECONOMIC DEVELOPMENT 86,695 100,000 100,000 100,000 100,000 0% ADMINISTRATIVE EXPENDITURES 100,200 116,000 116,000 115,800 115,800 0% OPERATING EXPENDITURES 195,523 222,800 222,800 234,400 234,400 5% TOTAL EXPENDITURES $ 195,523 $ 222,800 $ 222,800 $ 234,400 $ 234,400 5% REVENUES GENERAL FUND $ 195,523 $ 222,800 $ 222,800 $ 234,400 $ 234,400 PERSONNEL BUDGETED FULL-TIME POSITIONS 2.0 2.0 2.0 2.0 2.0 206

City Council 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 72,709 91,000 91,000 177,900 177,900 95% MATERIALS & SUPPLIES 1,120 2,200 2,200 2,200 2,200 0% ADMINISTRATIVE EXPENDITURES 35,069 97,600 97,600 63,400 63,400 -35% TOTAL EXPENDITURES $ 108,898 $ 190,800 $ 190,800 $ 243,500 $ 243,500 28% Highlights: City Council personnel costs increasing due to changes to City Council member pay. Administrative expenses decreasing due to IRT program that was funded in FY22, but not in FY23. 207

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY COUNCIL 100-10-12-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE TEMPORARY HELP $ 67,354 $ 84,300 $ 84,300 $ 164,800 $ 164,800 95% FICA TAXES 5,137 6,400 6,400 12,600 12,600 97% WORKERS COMPENSATION 218 300 300 500 500 67% PERSONNEL COSTS 72,709 91,000 91,000 177,900 177,900 95% OFFICE SUPPLIES 77 100 100 100 100 0% PRINTING AND DUPLICATING 227 300 300 300 300 0% COMPUTER HARDWARE 816 1,800 1,800 1,800 1,800 0% MATERIALS & SUPPLIES 1,120 2,200 2,200 2,200 2,200 0% TELEPHONE/FAX 1,974 2,200 2,200 2,200 2,200 0% SUBSCRIPTIONS AND DUES 11,559 11,600 11,600 11,600 11,600 0% TRAINING/CONF/FOOD/TRAVEL 1,925 8,500 8,500 7,900 7,900 -7% CONTRACTUAL SERVICES 5,400 33,900 33,900 8,900 8,900 -74% COMMUNITY RELATIONS EXP 2,861 4,800 4,800 4,800 4,800 0% DISCRETIONARY FUNDS 11,350 25,000 25,000 25,000 25,000 0% HRC-OFFICE SUPPLIES - 11,600 11,600 3,000 3,000 -74% ADMINISTRATIVE EXPENDITURES 35,069 97,600 97,600 63,400 63,400 -35% OPERATING EXPENDITURES 108,898 190,800 190,800 243,500 243,500 28% TOTAL EXPENDITURES $ 108,898 $ 190,800 $ 190,800 $ 243,500 $ 243,500 28% REVENUES GENERAL FUND $ 108,898 $ 190,800 $ 190,800 $ 243,500 $ 243,500 PERSONNEL BUDGETED FULL-TIME POSITIONS PP/COUNCIL 9.0 9.0 9.0 9.0 9.0 PP/TEMP COMMITTEES 8.0 8.0 8.0 8.0 8.0 208

City Manager 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 758,130 702,500 702,500 939,100 939,100 34% MATERIALS & SUPPLIES 7,087 23,100 23,100 23,300 23,300 1% ADMINISTRATIVE EXPENDITURES 240,441 194,500 194,500 289,700 289,200 49% TOTAL EXPENDITURES $ 1,005,658 $ 920,100 $ 920,100 $ 1,252,100 $ 1,251,600 36% Highlights: Increases based on addition of new City Manager and Assistant City Manager, various Strategic and other changes. FY23 does not include a Grant Writer - $15k budgeted in Contractual Services for Grant Writing services. $8,500 budgeted for Emergency Mass Notification System, $9,800 budget for building valuation for Insurance Company, & $40k for a joint Compensation Study for DOE. 209

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY MANAGER 100-10-21-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 548,725 $ 490,500 $ 490,500 $ 474,200 $ 474,200 -3% OVERTIME 5,032 5,600 5,600 5,400 5,400 -4% FICA TAXES 40,098 37,900 37,900 36,700 36,700 -3% HEALTH INSURANCE 73,816 65,600 65,600 91,000 91,000 39% L I D INSURANCE 2,426 2,900 2,900 2,900 2,900 0% WORKERS COMPENSATION 1,789 1,600 1,600 1,600 1,600 0% PENSION 67,226 81,400 106,000 322,600 322,600 296% OPEB 19,019 17,000 17,000 4,700 4,700 -72% PERSONNEL COSTS 758,130 702,500 727,100 939,100 939,100 34% OFFICE SUPPLIES 2,641 500 500 500 500 0% PRINTING AND DUPLICATING 4,394 4,500 4,500 4,700 4,700 4% PROGRAM EXPENSES/SUPPLIES - 15,000 15,000 15,000 15,000 0% COMPUTER HARDWARE 52 3,100 3,100 3,100 3,100 0% MATERIALS & SUPPLIES 7,087 23,100 23,100 23,300 23,300 1% TELEPHONE/FAX 3,085 2,500 2,500 2,100 2,100 -16% SUBSCRIPTIONS AND DUES 4,087 5,600 5,600 10,900 10,900 95% TRAINING/CONF/FOOD/TRAVEL 8,369 16,500 16,500 11,000 11,000 -33% CONSULTING FEES 97,762 - - 2,500 2,500 100% CONTRACTUAL SERVICES - - - 73,300 73,300 100% LEGAL EXPENSES 108,526 150,000 150,000 170,000 170,000 13% COMMUNITY RELATIONS EXP - 200 10,200 200 200 0% GASOLINE - 600 600 600 100 -83% RADIO REPAIRS/MAINTENANCE 111 600 600 600 200 -67% ECONOMIC DEVELOPMENT 18,500 18,500 18,500 18,500 18,500 0% ADMINISTRATIVE EXPENDITURES 240,441 194,500 204,500 289,700 288,800 48% OPERATING EXPENDITURES 1,005,658 920,100 954,700 1,252,100 1,251,200 36% TOTAL EXPENDITURES $ 1,005,658 $ 920,100 $ 954,700 $ 1,252,100 $ 1,251,200 36% REVENUES GENERAL FUND $ 1,005,658 $ 920,100 $ 954,700 $ 1,252,100 $ 1,251,200 GOV. CAPITAL PROJECT FUND - - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 6.0 6.0 5.0 5.0 BUDGETED PART-TIME POSITIONS - - - - 210

City Clerk 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 353,301 483,500 483,500 317,000 317,000 -34% MATERIALS & SUPPLIES 5,522 8,900 8,900 9,800 9,800 10% ADMINISTRATIVE EXPENDITURES 37,887 43,400 43,400 47,700 47,700 10% TOTAL EXPENDITURES $ 396,710 $ 535,800 $ 535,800 $ 374,500 $ 374,500 -30% Highlights: No significant changes in FY23. Staffing for this office has changed which recognized decreases in the associated salaries and benefits. 211

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY CLERK 100-10-11-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 218,310 $ 283,000 $ 283,000 $ 219,100 $ 219,100 -23% TEMPORARY HELP - 1,300 1,300 2,600 2,600 100% FICA TAXES 16,058 21,700 21,700 17,000 17,000 -22% HEALTH INSURANCE 38,614 61,000 61,000 62,200 62,200 2% L I D INSURANCE 1,525 2,100 2,100 1,800 1,800 -14% WORKERS COMPENSATION 708 900 900 800 800 -11% PENSION 70,440 103,700 103,700 11,300 11,300 -89% OPEB 7,475 9,800 9,800 2,200 2,200 -78% PERSONNEL COSTS 353,301 483,500 483,500 317,000 317,000 -34% FURNITURE & FIXTURES - 300 300 300 300 0% OFFICE SUPPLIES 544 1,500 1,500 1,600 1,600 7% PRINTING AND DUPLICATING 2,618 2,700 2,700 2,700 2,700 0% COMPUTER SOFTWARE - 1,000 1,000 1,000 1,000 0% COMPUTER HARDWARE 2,360 3,400 3,400 4,200 4,200 24% MATERIALS & SUPPLIES 5,522 8,900 8,900 9,800 9,800 10% TELEPHONE/FAX 1,069 1,300 1,300 1,300 1,300 0% ADVERTISEMENT 423 1,000 1,000 1,000 1,000 0% SUBSCRIPTIONS AND DUES 602 600 600 700 700 17% TRAINING/CONF/FOOD/TRAVEL 1,200 3,300 3,300 3,300 3,300 0% CONTRACTUAL SERVICES 25,298 31,700 31,700 31,900 31,900 1% ELECTION RELATED EXPENSES 9,295 5,200 5,200 9,200 9,200 77% OFF EQUIP/REPAIRS & MAINT - 300 300 300 300 0% ADMINISTRATIVE EXPENDITURES 37,887 43,400 43,400 47,700 47,700 10% OPERATING EXPENDITURES 396,710 535,800 535,800 374,500 374,500 -30% TOTAL EXPENDITURES $ 396,710 $ 535,800 $ 535,800 $ 374,500 $ 374,500 -30% REVENUES GENERAL FUND $ 396,710 $ 535,800 $ 535,800 $ 374,500 $ 374,500 GOV. CAPITAL PROJECT FUND $ - $ - $ - $ - $ - PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS 1.0 1.0 1.0 2.0 2.0 212

Procurement & Inventory 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 397,140 442,400 442,400 462,300 462,300 4% MATERIALS & SUPPLIES 9,354 11,600 16,600 12,900 12,900 11% ADMINISTRATIVE EXPENDITURES 241,541 284,600 286,600 280,100 279,600 -2% OPERATING EXPENDITURES 648,035 738,600 745,600 755,300 754,800 2% CAPITAL OUTLAY 31,492 - 293,500 172,000 172,000 100% TOTAL EXPENDITURES $ 679,527 $ 738,600 $ 1,039,100 $ 927,300 $ 926,800 25% Highlights: No significant changes for FY23. Capital outlay includes: Warehouse improvements to include LED lighting, painting inside/out, tile flooring and bathroom improvements. 213

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PROCUREMENT & INVENTORY 100-15-27-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 277,837 $ 276,200 $ 276,200 $ 285,100 $ 285,100 3% OVERTIME 1,188 1,400 1,400 1,400 1,400 0% TEMPORARY HELP - 17,000 17,000 18,000 18,000 6% FICA TAXES 20,995 22,500 22,500 23,300 23,300 4% HEALTH INSURANCE 25,708 25,700 25,700 27,900 27,900 9% L I D INSURANCE 1,596 1,800 1,800 1,800 1,800 0% WORKERS COMPENSATION 7,033 1,000 1,000 1,000 1,000 0% EDUCATIONAL ASSISTANCE 5,992 16,500 16,500 16,500 16,500 0% PENSION 47,738 70,700 70,700 84,400 84,400 19% OPEB 9,051 9,600 9,600 2,900 2,900 -70% PERSONNEL COSTS 397,140 442,400 442,400 462,300 462,300 4% FURNITURE/FIXTURES 300 900 900 300 300 -67% OFFICE SUPPLIES 515 600 600 1,000 1,000 67% PRINTING AND DUPLICATING 3,185 3,200 3,200 3,200 3,200 0% PROGRAM EXPENSES/SUPPLIES 188 1,000 1,000 1,000 1,000 0% UNIFORMS/UNIFORM ALLOW 638 900 900 900 900 0% SECURITY/SAFETY MATERIALS 69 200 200 200 200 0% COMPUTER HARDWARE 1,755 600 600 2,100 2,100 250% CITY BLDG MAINT SUPPLIES 329 1,200 6,200 1,200 1,200 0% WATER/SEWER 2,376 3,000 3,000 3,000 3,000 0% MATERIALS & SUPPLIES 9,354 11,600 16,600 12,900 12,900 11% TELEPHONE/FAX 2,207 2,400 2,400 2,400 2,400 0% POSTAGE 149,325 150,100 150,100 152,800 152,800 2% ELECTRICITY 45,795 73,000 73,000 73,000 73,000 0% HEATING OIL/GAS - 300 300 300 300 0% ADVERTISEMENT 2,149 2,500 2,500 2,500 2,500 0% SUBSCRIPTIONS AND DUES 395 5,700 700 5,700 5,700 0% TRAINING/CONF/FOOD/TRAVEL 1,553 2,800 2,800 2,800 2,800 0% CONTRACTUAL SERVICES 27,555 41,900 48,900 34,700 34,700 -17% ENVIRONMENTAL EXPENSES 3,097 3,700 3,700 3,700 3,700 0% GASOLINE 1,237 1,700 1,700 1,700 1,700 0% RADIO REPAIRS/MAINTENANCE 421 500 500 500 - -100% ADMINISTRATIVE EXPENDITURES 241,541 284,600 286,600 280,100 279,600 -2% OPERATING EXPENDITURES 648,035 738,600 745,600 755,300 754,800 2% OTHER EQUIP - PURCHASE - - 70,000 70,000 100% CONSTRUCTION - PURCHASE 31,492 - 293,500 102,000 102,000 100% CAPITAL OUTLAY 31,492 - 293,500 172,000 172,000 100% TOTAL EXPENDITURES $ 679,527 $ 738,600 $ 1,039,100 $ 927,300 $ 926,800 25% REVENUES GENERAL FUND $ 648,035 $ 738,600 $ 745,600 $ 755,300 $ 754,800 GOV. CAPITAL PROJECT FUND 31,492 - 293,500 172,000 $ 172,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 5.0 5.0 5.0 5.0 BUDGETED PART-TIME POSITIONS 1.0 1.0 1.0 1.0 1.0 214

Facilities Management 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 453,444 632,200 632,200 635,400 635,400 1% MATERIALS & SUPPLIES 27,985 27,600 27,600 27,700 27,700 0% ADMINISTRATIVE EXPENDITURES 142,870 177,200 177,200 180,500 181,100 2% OPERATING EXPENDITURES 624,299 837,000 837,000 843,600 844,200 1% CAPITAL OUTLAY - 700,000 852,000 200,000 200,000 -71% TOTAL EXPENDITURES $ 624,299 $ 1,537,000 $ 1,689,000 $ 1,043,600 $ 1,044,200 -32% Highlights: No significant changes for FY23. Capital outlay includes: City Hall improvements to include window replacements.. Abatement project to be completed at old Post Office location, next to the Library. 215

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FACILITIES MANAGEMENT 100-12-25-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 258,038 $ 341,600 $ 341,600 $ 353,500 $ 353,500 3% OVERTIME 724 5,000 5,000 5,000 5,000 0% FICA TAXES 19,068 26,500 26,500 27,400 27,400 3% HEALTH INSURANCE 41,021 60,300 60,300 75,800 75,800 26% L I D INSURANCE 1,340 1,500 1,500 1,500 1,500 0% WORKERS COMPENSATION 12,632 15,800 15,800 16,500 16,500 4% PENSION 111,475 169,600 169,600 152,200 152,200 -10% OPEB 9,146 11,900 11,900 3,500 3,500 -71% PERSONNEL COSTS 453,444 632,200 632,200 635,400 635,400 1% UNIFORMS/UNIFORM ALLOW 1,624 2,300 2,300 2,700 2,700 17% SECURITY/SAFETY MATERIALS 328 600 600 600 600 0% SMALL TOOLS 3,403 3,000 3,000 3,000 3,000 0% CITY BLDG MAINT SUPPLIES 19,974 18,000 18,000 18,000 18,000 0% WATER/SEWER 1,160 1,500 1,500 1,200 1,200 -20% ELEC MATERIALS/SUPPLIES 1,498 2,200 2,200 2,200 2,200 0% MATERIALS & SUPPLIES 27,985 27,600 27,600 27,700 27,700 0% TELEPHONE/FAX 375 300 300 500 500 67% ELECTRICITY 48,068 60,000 60,000 60,000 60,000 0% HEATING OIL/GAS 2,781 3,000 3,000 3,000 3,000 0% SUBSCRIPTIONS & DUES - 200 200 100 100 -50% TRAINING/CONF/FOOD/TRAVEL 50 200 200 200 200 0% CONTRACTUAL SERVICES 87,977 107,700 107,700 110,900 110,900 3% GASOLINE 2,194 4,200 4,200 4,200 4,800 14% RADIO REPAIRS/MAINTENANCE 1,426 1,600 1,600 1,600 1,600 0% ADMINISTRATIVE EXPENDITURES 142,870 177,200 177,200 180,500 181,100 2% OPERATING EXPENDITURES 624,299 837,000 837,000 843,600 844,200 1% CONSTRUCTION - PURCHASE - 700,000 852,000 200,000 200,000 -71% CAPITAL OUTLAY - 700,000 852,000 200,000 200,000 -71% TOTAL EXPENDITURES $ 624,299 $ 1,537,000 $ 1,689,000 $ 1,043,600 $ 1,044,200 -32% REVENUES GENERAL FUND $ 624,299 $ 837,000 $ 837,000 $ 843,600 $ 844,200 GOV. CAPITAL PROJECT FUND - 700,000 852,000 200,000 200,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 6.0 6.0 6.0 6.0 PP/TEMP - - - - - 216

Fleet Maintenance 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 444,567 476,200 476,200 507,100 507,100 6% MATERIALS & SUPPLIES 414,319 416,100 416,100 417,100 417,100 0% ADMINISTRATIVE EXPENDITURES 4,461 14,200 14,200 14,400 14,900 5% TOTAL EXPENDITURES $ 863,347 $ 906,500 $ 906,500 $ 938,600 $ 939,100 4% Highlights: No significant changes for FY23. 217

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FLEET MAINTENANCE 100-15-28-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 258,427 $ 253,400 $ 253,400 $ 264,700 $ 264,700 4% OVERTIME 4,868 5,000 5,000 5,000 5,000 0% FICA 19,034 19,800 19,800 20,600 20,600 4% HEALTH INSURANCE 59,817 61,400 61,400 64,800 64,800 6% LID 1,323 1,400 1,400 1,400 1,400 0% WORKERS COMPENSATION 12,668 14,300 14,300 14,900 14,900 4% PENSION 79,517 112,100 112,100 133,100 133,100 19% OPEB 8,914 8,800 8,800 2,600 2,600 -70% PERSONNEL COSTS 444,567 476,200 476,200 507,100 507,100 6% OFFICE SUPPLIES 1,082 1,200 1,200 1,200 1,200 0% PROGRAM EXPENSES/SUPPLIES 399,779 400,000 400,000 400,000 400,000 0% UNIFORMS/UNIFORM ALLOW 958 1,200 1,200 2,200 2,200 83% SECURITY/SAFETY MATERIALS - 400 400 400 400 0% SMALL TOOLS 5,023 5,000 5,000 5,000 5,000 0% COMPUTER SOFTWARE 3,000 3,000 3,000 3,000 3,000 0% CITY BLDG MAINT SUPPLIES 4,476 5,300 5,300 5,300 5,300 0% MATERIALS & SUPPLIES 414,319 416,100 416,100 417,100 417,100 0% TELEPHONE/FAX 887 900 900 1,100 1,100 22% TRAINING/CONF/FOOD/TRAVEL - 9,100 9,100 9,600 9,600 5% CONTRACTUAL SERVICES 800 800 800 800 800 0% ENVIRONMENTAL EXPENSES 200 200 200 200 200 0% GASOLINE 1,334 1,800 1,800 1,800 2,800 56% RADIO REPAIRS/MAINTENANCE 1,239 1,400 1,400 1,400 400 -71% ADMINISTRATIVE EXPENDITURES 4,461 14,200 14,200 14,900 14,900 5% OPERATING EXPENDITURES 863,347 906,500 906,500 939,100 939,100 4% TOTAL EXPENDITURES $ 863,347 $ 906,500 $ 906,500 $ 939,100 $ 939,100 4% REVENUES GENERAL FUND $ 863,347 $ 906,500 $ 906,500 $ 939,100 $ 939,100 GOV. CAPITAL PROJECT FUND $ - $ - $ - $ - $ - PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 5.0 5.0 5.0 5.0 218

Customer Services 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 985,612 991,300 1,014,600 1,254,500 1,254,500 27% MATERIALS & SUPPLIES 35,070 35,000 35,000 40,800 40,800 17% ADMINISTRATIVE EXPENDITURES 19,750 22,000 22,000 98,300 98,300 347% TOTAL EXPENDITURES $ 1,040,432 $ 1,048,300 $ 1,071,600 $ 1,393,600 $ 1,393,600 33% Highlights: Expenditure increases seen here are due to the inclusion of the Tax Assessor Office and remaining staffing merging with the Customer Service department. 219

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CUSTOMER SERVICES 100-16-29-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 658,917 $ 654,100 $ 654,100 $ 735,900 $ 735,900 13% OVERTIME 74 500 500 400 400 -20% FICA TAXES 47,780 50,000 50,000 56,500 56,500 13% HEALTH INSURANCE 149,327 144,900 144,900 189,400 189,400 31% L I D INSURANCE 3,632 3,800 3,800 4,100 4,100 8% WORKERS COMPENSATION 3,771 2,100 2,100 2,400 2,400 14% PENSION 99,502 113,100 136,400 258,500 258,500 129% OPEB 22,610 22,800 22,800 7,300 7,300 -68% PERSONNEL COSTS 985,612 991,300 1,014,600 1,254,500 1,254,500 27% FURNITURE/FIXTURES 400 500 500 500 500 0% OFFICE SUPPLIES 13,109 14,000 14,000 17,900 17,900 28% PRINTING AND DUPLICATING 16,062 17,000 17,000 17,400 17,400 2% COMPUTER HARDWARE 5,500 3,500 3,500 5,000 5,000 43% MATERIALS & SUPPLIES 35,070 35,000 35,000 40,800 40,800 17% TELEPHONE/FAX 3,635 5,300 5,300 5,300 5,300 0% TRAINING/CONF/FOOD/TRAVEL 1,069 1,000 1,000 1,500 1,500 50% CONTRACTUAL SERVICES 1,151 1,200 1,200 77,500 77,500 6358% OFF EPUIP/REPAIRS & MAINT 13,895 14,500 14,500 14,000 14,000 -3% ADMINISTRATIVE EXPENDITURES 19,750 22,000 22,000 98,300 98,300 347% OPERATING EXPENDITURES 1,040,432 1,048,300 1,071,600 1,393,600 1,393,600 33% TOTAL EXPENDITURES $ 1,040,432 $ 1,048,300 $ 1,071,600 $ 1,393,600 $ 1,393,600 33% REVENUES GENERAL FUND $ 1,040,432 $ 1,048,300 $ 1,071,600 $ 1,393,600 $ 1,393,600 PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 BUDGETED PART-TIME POSITIONS - - - - - 220

Finance 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 581,513 751,700 762,700 896,700 896,700 19% MATERIALS & SUPPLIES 6,753 5,900 5,900 6,500 6,500 10% ADMINISTRATIVE EXPENDITURES 247,966 174,500 300,900 206,300 206,300 18% TOTAL EXPENDITURES $ 836,233 $ 932,100 $ 1,069,500 $ 1,109,500 $ 1,109,500 19% Highlights: Increases generally due to retirement & replacement training. Continued ADP and Kronos Time and Attendance contract(s) driving Administrative Expenditures as well as inclusion of new lease accounting software implementation. 221

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FINANCE 100-16-23-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 347,312 $ 485,900 $ 485,900 $ 550,400 $ 550,400 13% FICA TAXES 25,065 37,200 37,200 42,100 42,100 13% HEALTH INSURANCE 67,849 108,000 108,000 126,600 126,600 17% L I D INSURANCE 2,076 3,400 3,400 3,800 3,800 12% WORKERS COMPENSATION 1,037 1,600 1,600 1,800 1,800 13% PENSION 67,999 97,100 108,100 166,500 166,500 71% OPEB 11,881 18,500 18,500 5,500 5,500 -70% PERSONNEL COSTS 581,513 751,700 762,700 896,700 896,700 19% OFFICE SUPPLIES 661 900 900 1,000 1,000 11% PRINTING AND DUPLICATING 4,304 2,500 2,500 2,800 2,800 12% COMPUTER HARDWARE 1,788 2,500 2,500 2,700 2,700 8% MATERIALS & SUPPLIES 6,753 5,900 5,900 6,500 6,500 10% TELEPHONE/FAX 2,138 3,300 3,300 3,500 3,500 6% ADVERTISEMENT 150 500 500 500 500 0% SUBSCRIPTIONS AND DUES 1,024 1,700 1,700 1,800 1,800 6% TRAINING/CONF/FOOD/TRAVEL 3,466 4,000 4,000 6,500 6,500 63% CONTRACTUAL SERVICES 240,798 161,000 287,400 190,000 190,000 18% OFF EQUIP/REPAIRS & MAINT 390 4,000 4,000 4,000 4,000 0% ADMINISTRATIVE EXPENDITURES 247,966 174,500 300,900 206,300 206,300 18% OPERATING EXPENDITURES 836,233 932,100 1,069,500 1,109,500 1,109,500 19% TOTAL EXPENDITURES $ 836,233 $ 932,100 $ 1,069,500 $ 1,109,500 $ 1,109,500 19% REVENUES GENERAL FUND $ 836,233 $ 932,100 $ 1,069,500 $ 1,109,500 $ 1,109,500 BOND PROCEEDS - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 8.0 8.0 8.0 8.0 8.0 BUDGETED PART-TIME POSITIONS - - - - - 222

Fire 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 379,480 432,100 432,100 344,900 344,900 -20% MATERIALS & SUPPLIES - 1,600 1,600 1,600 1,600 0% ADMINISTRATIVE EXPENDITURES 360,000 363,500 363,500 453,000 377,500 4% OPERATING EXPENDITURES 739,480 797,200 797,200 799,500 724,000 -9% CAPITAL OUTLAY 151,748 250,300 169,800 360,800 360,800 44% TOTAL EXPENDITURES $ 891,228 $ 1,047,500 $ 967,000 $ 1,160,300 $ 1,084,800 4% Highlights: Although funding for a revamped Chiefs Assistant could not be fully funded by the City a 4% increase was added to Administrative Expense to offset inflation. Replacement for Ladder #2 moved out to FY24 due to manufacturing delays. Capital outlay includes, replacement of engine and pumper trucks, also new brush truck (CT Funded) 223

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FIRE DEPARTMENT 100-11-14-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 220,892 $ 229,100 $ 229,100 $ 215,000 $ 215,000 -6% OVERTIME 48,185 35,000 35,000 25,000 25,000 -29% TEMPORARY HELP 804 36,000 36,000 31,500 31,500 -13% FICA TAXES 19,897 22,900 22,900 20,700 20,700 -10% HEALTH INSURANCE 37,538 38,000 38,000 36,300 36,300 -4% L I D INSURANCE 1,110 1,200 1,200 800 800 -33% WORKERS COMPENSATION 583 1,000 1,000 900 900 -10% PENSION 43,125 61,100 61,100 12,600 12,600 -79% OPEB 7,346 7,800 7,800 2,100 2,100 -73% PERSONNEL COSTS 379,480 432,100 432,100 344,900 344,900 -20% PROGRAM EXPENSES/SUPPLIES - 1,600 1,600 1,600 1,600 0% MATERIALS & SUPPLIES - 1,600 1,600 1,600 1,600 0% CONTRACTUAL SERVICES 360,000 362,500 362,500 453,000 377,500 4% ADMINISTRATIVE EXPENDITURES 360,000 363,500 363,500 453,000 377,500 4% OPERATING EXPENDITURES 739,480 797,200 797,200 799,500 724,000 -9% OTHER EQUIP - PURCHASE 151,748 250,300 169,800 360,800 360,800 44% CAPITAL OUTLAY 151,748 250,300 169,800 360,800 360,800 44% TOTAL EXPENDITURES $ 891,228 $ 1,047,500 $ 967,000 $ 1,160,300 $ 1,084,800 4% REVENUES GENERAL FUND $ 739,480 $ 797,200 $ 797,200 $ 799,500 $ 724,000 GOV. CAPITAL PROJECT FUND 151,748 250,300 169,800 360,800 360,800 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 BUDGETED PART-TIME POSITIONS 5.0 9.0 9.0 9.0 9.0 224

Human Resources 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 411,529 457,700 469,500 349,200 349,200 -24% MATERIALS & SUPPLIES 29,750 93,200 93,400 41,100 62,100 -33% ADMINISTRATIVE EXPENDITURES 46,566 49,300 49,100 77,000 77,000 56% TOTAL EXPENDITURES $ 487,846 $ 600,200 $ 612,000 $ 467,300 $ 488,300 -19% Highlights: Personnel decreases primarily due to (pensioned) retirements and resignations. Material & Supply reduction based on change in CMO funding plan. 225

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE HUMAN RESOURCES 100-10-31-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 253,004 $ 266,400 $ 266,400 $ 244,500 $ 244,500 -8% OVERTIME 205 900 900 - - -100% FICA TAXES 18,249 20,400 20,400 18,700 18,700 -8% HEALTH INSURANCE 61,635 61,800 61,800 67,000 67,000 8% L I D INSURANCE 1,621 1,900 1,900 1,900 1,900 0% WORKERS COMPENSATION 820 800 800 800 800 0% PENSION 67,341 96,500 108,300 13,900 13,900 -86% OPEB 8,655 9,000 9,000 2,400 2,400 -73% PERSONNEL COSTS 411,529 457,700 469,500 349,200 349,200 -24% FURNITURE/FIXTURES - 400 400 - - -100% OFFICE SUPPLIES 967 1,500 1,500 1,500 1,500 0% PRINTING AND DUPLICATING 3,636 3,300 3,300 3,200 3,200 -3% PROGRAM EXPENSES/SUPPLIES - 55,300 55,300 5,000 5,000 -91% MEDICAL SUP & PHYSICALS 9,276 12,000 12,000 15,000 15,000 25% BOOKS - 1,500 1,500 500 500 -67% SECURITY/SAFETY MATERIALS 376 500 700 500 500 0% COMPUTER HARDWARE 1,591 300 300 400 400 33% PERSONNEL RELATED SUP 13,905 18,400 18,400 15,000 36,000 96% MATERIALS & SUPPLIES 29,750 93,200 93,400 41,100 62,100 -33% TELEPHONE/FAX 1,679 1,600 1,600 1,600 1,600 0% ADVERTISEMENT 6,884 10,000 10,000 10,000 10,000 0% SUBSCRIPTIONS AND DUES 1,166 1,400 1,400 1,400 1,400 0% TRAINING/CONF/FOOD/TRAVEL 4,841 13,300 13,100 3,000 3,000 -77% CONSULTING FEES 23,674 - - - - 0% CONTRACTUAL SERVICES 2,000 1,000 1,000 1,000 1,000 0% IN-HOUSE TRAINING 6 12,000 12,000 30,000 30,000 150% UNEMPLOYMENT COMP EXPENSE 6,316 10,000 10,000 30,000 30,000 200% ADMINISTRATIVE EXPENDITURES 46,566 49,300 49,100 77,000 77,000 56% OPERATING EXPENDITURES 487,846 600,200 612,000 467,300 488,300 -19% TOTAL EXPENDITURES $ 487,846 $ 600,200 $ 612,000 $ 467,300 $ 488,300 -19% REVENUES GENERAL FUND $ 487,846 $ 600,200 $ 612,000 $ 467,300 $ 488,300 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS - - - - - 226

Information Technology 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 480,552 479,800 479,800 526,300 526,300 10% MATERIALS & SUPPLIES 96,263 65,900 65,900 93,000 83,000 26% ADMINISTRATIVE EXPENDITURES 190,912 192,800 192,800 235,600 217,400 13% OPERATING EXPENSES 767,727 738,500 738,500 854,900 826,700 12% CAPITAL OUTLAY 12,202 36,600 84,100 203,100 153,100 318% TOTAL EXPENDITURES $ 779,928 $ 775,100 $ 822,600 $ 1,058,000 $ 979,800 26% Highlights: Planned promotion of LAN Analyst to Senior LAN Analyst. IT Staff hardware upgrades. Computer training room upgrades are needed. Staff is establishing a Plan to address aging/obsolete equipment which continues to drive operating costs. Cyber Security has been a major focus to make sure that we have a secure network. 227

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE INFORMATION TECHNOLOGY 100-16-22-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 301,087 $ 295,900 $ 295,900 $ 325,800 $ 325,800 10% OVERTIME 727 1,400 1,400 1,800 1,800 29% FICA TAXES 22,194 22,700 22,700 25,100 25,100 11% HEALTH INSURANCE 44,684 67,000 67,000 72,800 72,800 9% L I D INSURANCE 1,139 1,600 1,600 1,700 1,700 6% WORKERS COMPENSATION 976 1,000 1,000 1,100 1,100 10% PENSION 99,809 79,800 79,800 94,700 94,700 19% OPEB 9,936 10,400 10,400 3,300 3,300 -68% PERSONNEL COSTS 480,552 479,800 479,800 526,300 526,300 10% OFFICE SUPPLIES 470 500 500 900 900 80% DATA PROCESSING SUPPLIES - 300 300 300 300 0% COMPUTER SOFTWARE 94,334 57,300 57,300 72,400 62,400 9% COMPUTER HARDWARE 1,459 7,800 7,800 19,400 19,400 149% MATERIALS & SUPPLIES 96,263 65,900 65,900 93,000 83,000 26% TELEPHONE/FAX 2,389 3,000 3,000 1,800 1,800 -40% SUBSCRIPTIONS AND DUES 740 200 200 1,500 1,500 650% TRAINING/CONF/FOOD/TRAVEL 2,095 3,500 3,500 7,600 7,600 117% CONTRACTUAL SERVICES 41,566 45,300 45,300 50,300 32,300 -29% IN-HOUSE TRAINING - 1,700 1,700 3,500 3,500 106% OFF EPUIP/REPAIRS & MAINT 143,882 138,600 138,600 170,600 170,600 23% GASOLINE 29 100 100 100 100 0% RADIO REPAIRS/MAINTENANCE 210 400 400 200 - -100% ADMINISTRATIVE EXPENDITURES 190,912 192,800 192,800 235,600 217,400 13% OPERATING EXPENSES 767,727 738,500 738,500 854,900 826,700 12% 0% OTHER EPUIP - PURCHASE - - 80,000 80,000 100% COMPUTER SOFTWARE/CAPITAL - - - - 0% COMPUTER HARDWARE/CAPITAL 12,202 36,600 84,100 123,100 73,100 100% CAPITAL OUTLAY 12,202 36,600 84,100 203,100 153,100 318% TOTAL EXPENDITURES $ 779,928 $ 775,100 $ 822,600 $ 1,058,000 $ 979,800 26% REVENUES GENERAL FUND $ 767,727 $ 738,500 $ 738,500 $ 854,900 $ 826,700 GOV. CAPITAL PROJECT FUND $ 12,202 $ 36,600 $ 84,100 $ 203,100 $ 153,100 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 5.0 5.0 BUDGETED PART-TIME POSITIONS - - - - 228

Library 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,165,497 1,456,600 1,456,600 1,510,800 1,510,800 4% MATERIALS & SUPPLIES 85,359 83,500 83,500 84,000 84,000 1% ADMINISTRATIVE EXPENDITURES 334,553 319,800 319,800 321,700 321,700 1% OPERATING EXPENDITURES 1,585,409 1,859,900 1,859,900 1,916,500 1,916,500 3% CAPITAL OUTLAY 23,414 25,000 25,000 - - -100% TOTAL EXPENDITURES $ 1,608,823 $ 1,884,900 $ 1,884,900 $ 1,916,500 $ 1,916,500 2% Highlights: No significant changes for FY23. 229

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIBRARY 100-13-15-11-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 730,550 $ 722,000 $ 722,000 $ 756,400 $ 756,400 5% TEMPORARY HELP 88,501 289,600 289,600 279,800 279,800 -3% FICA TAXES 59,573 77,300 77,300 79,200 79,200 2% HEALTH INSURANCE 129,760 149,200 149,200 161,800 161,800 8% L I D INSURANCE 3,097 4,100 4,100 4,200 4,200 2% WORKERS COMPENSATION 6,405 9,400 9,400 9,600 9,600 2% PENSION 126,270 179,700 179,700 212,300 212,300 18% OPEB 21,342 25,300 25,300 7,500 7,500 -70% PERSONNEL COSTS 1,165,497 1,456,600 1,456,600 1,510,800 1,510,800 4% OFFICE SUPPLIES 1,487 1,500 1,500 1,500 1,500 0% PROGRAM EXPENSES/SUPPLIES 4,482 6,000 6,000 6,000 6,000 0% BOOKS 53,999 54,000 54,000 54,000 54,000 0% SECURITY/SAFETY MATERIALS 1,000 1,100 1,100 1,200 1,200 9% COMPUTER SOFTWARE 400 400 400 400 400 0% COMPUTER HARDWARE 1,000 1,000 1,000 1,900 1,900 90% CITY BLDG MAINT SUPPLIES 22,861 17,500 17,500 17,500 17,500 0% WATER/SEWER 120 2,000 2,000 1,500 1,500 -25% MATERIALS & SUPPLIES 85,359 83,500 83,500 84,000 84,000 1% TELEPHONE/FAX 7,270 7,500 7,500 7,500 7,500 0% ELECTRICITY 53,230 75,000 75,000 75,000 75,000 0% HEATING OIL/GAS 11,212 13,000 13,000 13,000 13,000 0% SUBSCRIPTIONS AND DUES 10,998 11,000 11,000 11,000 11,000 0% CONTRACTUAL SERVICES 251,843 210,000 210,000 211,700 211,700 1% OFF EQUIP/REPAIRS & MAINT - 3,300 3,300 3,500 3,500 6% ADMINISTRATIVE EXPENDITURES 334,553 319,800 319,800 321,700 321,700 1% OPERATING EXPENDITURES 1,585,409 1,859,900 1,859,900 1,916,500 1,916,500 3% CONSTRUCTION - PURCHASE 23,414 25,000 25,000 - - -100% CAPITAL OUTLAY 23,414 25,000 25,000 - - -100% TOTAL EXPENDITURES $ 1,608,823 $ 1,884,900 $ 1,884,900 $ 1,916,500 $ 1,916,500 2% REVENUES GENERAL FUND $ 1,585,409 $ 1,859,900 $ 1,859,900 $ 1,916,500 $ 1,916,500 GOV. CAPITAL PROJECT FUND 23,414 25,000 25,000 - - GRANT FUNDS - - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 BUDGETED PART-TIME POSITIONS 17.0 17.0 17.0 17.0 17.0 230

Parks & Recreation 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 608,361 871,300 897,000 984,000 984,000 13% MATERIALS & SUPPLIES 62,986 88,400 88,400 89,700 97,700 11% ADMINISTRATIVE EXPENDITURES 170,655 231,800 231,800 246,600 259,600 12% OPERATING EXPENDITURES 842,002 1,191,500 1,217,200 1,320,300 1,341,300 13% CAPITAL OUTLAY 284,311 756,000 142,100 1,940,000 1,940,000 157% TOTAL EXPENDITURES $ 1,126,313 $ 1,947,500 $ 1,359,300 $ 3,260,300 $ 3,281,300 68% Highlights: FY23 brings the planned construction of a Building & Splash Pad to Dover Park. Also planned for FY23, a Skate Park and Dog Park at Schutte Park. 231

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE RECREATION 100-13-15-12-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 STRATEGIC % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED PLANNING CHANGE SALARIES $ 397,827 $ 458,700 $ 458,700 $ 470,800 $ 470,800 $ - 3% OVERTIME 2,820 4,300 4,300 2,700 2,700 - -37% TEMPORARY HELP 33,119 166,000 166,000 150,900 150,900 63,800 -9% FICA TAXES 29,580 48,100 48,100 47,900 47,900 4,900 0% HEALTH INSURANCE 82,871 98,100 98,100 106,600 106,600 - 9% L I D INSURANCE 2,527 3,000 3,000 3,100 3,100 - 3% WORKERS COMPENSATION 2,635 7,500 7,500 7,400 7,400 200 -1% PENSION 43,963 69,600 95,300 189,900 189,900 - 173% OPEB 13,020 16,000 16,000 4,700 4,700 - -71% PERSONNEL COSTS 608,361 871,300 897,000 984,000 984,000 68,900 13% FURNITURE/FIXTURES 2,284 1,000 1,000 1,000 1,000 - 0% OFFICE SUPPLIES 1,976 2,000 2,000 2,200 2,200 - 10% PRINTING AND DUPLICATING 2,535 2,800 2,800 2,800 2,800 - 0% PROGRAM EXPENSES/SUPPLIES 36,625 60,000 60,000 60,000 60,000 - 0% UNIFORMS/UNIFORM ALLOW 576 900 900 1,300 1,300 - 44% SECURITY/SAFETY MATERIALS 283 1,100 1,100 600 600 - -45% SMALL TOOLS 612 1,500 1,500 1,500 1,500 0% COMPUTER SOFTWARE 6,800 7,100 7,100 7,400 7,400 - 4% COMPUTER HARDWARE 3,599 1,100 1,100 1,400 4,400 3,000 300% CITY BLDG MAINT SUPPLIES 6,912 9,400 9,400 10,000 12,000 2,000 28% WATER/SEWER 783 1,500 1,500 1,500 4,500 3,000 200% MATERIALS & SUPPLIES 62,986 88,400 88,400 89,700 97,700 8,000 11% TELEPHONE/FAX 4,495 4,700 4,700 5,500 6,100 600 30% ELECTRICITY 47,131 62,000 62,000 66,000 73,000 7,000 18% HEATING OIL/GAS 7,545 11,000 11,000 11,000 16,000 5,000 45% SUBSCRIPTIONS AND DUES 2,656 2,500 2,500 3,000 3,000 - 20% TRAINING/CONF/FOOD/TRAVEL 230 3,500 3,500 4,300 4,400 100 26% CONTRACTUAL SERVICES 103,574 142,000 142,000 144,000 144,000 - 1% OFF EQUIP/REPAIRS & MAINT 348 1,000 1,000 1,000 1,000 - 0% GASOLINE 3,704 3,800 3,800 5,800 5,800 - 53% AUTO REPAIRS/MAINTENANCE - - 5,000 5,000 - 100% RADIO REPAIRS/MAINTENANCE 971 1,300 1,300 1,000 1,300 - 0% ADMINISTRATIVE EXPENDITURES 170,655 231,800 231,800 246,600 259,600 12,700 12% OPERATING EXPENDITURES 842,002 1,191,500 1,217,200 1,320,300 1,341,300 89,600 13% AUTOMOBILES - - - 115,000 115,000 - 100% CONSTRUCTION - PURCHASE 284,311 756,000 142,100 1,825,000 1,825,000 - 141% CAPITAL OUTLAY 284,311 756,000 142,100 1,940,000 1,940,000 - 157% TOTAL EXPENDITURES $ 1,126,313 $ 1,947,500 $ 1,359,300 $ 3,260,300 $ 3,281,300 $ 89,600 68% REVENUES GENERAL FUND $ 842,002 $ 1,191,500 $ 1,217,200 $ 1,320,300 $ 1,341,300 $ 89,600 GOV. CAPITAL PROJECT FUND 284,311 756,000 142,100 1,940,000 1,940,000 - GRANT FUNDS - - - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 9.0 9.0 9.0 9.0 - PP/TEMP 14.0 15.0 15.0 15.0 15.0 - 232

Grounds 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,011,217 1,090,300 1,090,300 1,164,000 1,164,000 7% MATERIALS & SUPPLIES 51,391 61,100 65,100 85,100 85,100 39% ADMINISTRATIVE EXPENDITURES 298,592 336,100 332,100 345,100 362,000 8% OPERATING EXPENSES 1,361,200 1,487,500 1,487,500 1,594,200 1,611,100 8% CAPITAL OUTLAY - 125,000 125,000 93,900 93,900 -25% TOTAL EXPENDITURES $ 1,361,200 $ 1,612,500 $ 1,612,500 $ 1,688,100 $ 1,705,000 6% Highlights: Materials and supplies increasing due to changes in the program expenses/supplies regarding turf/landscaping, holiday lighting/decorations and tree and community beautification programs. Capital Outlay includes, the replacement of 2009 Vehicle and 2001 Equipment 233

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GROUNDS 100-12-18-51-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 602,143 $ 610,200 $ 610,200 $ 642,000 $ 642,000 5% OVERTIME 15,520 10,700 10,700 10,700 10,700 0% TEMPORARY HELP - 10,700 10,700 - - -100% FICA TAXES 46,458 48,300 48,300 49,900 49,900 3% HEALTH INSURANCE 144,571 147,600 147,600 174,200 174,200 18% L I D INSURANCE 2,916 2,800 2,800 2,900 2,900 4% WORKERS COMPENSATION 29,472 34,900 34,900 36,100 36,100 3% PENSION 148,579 203,800 203,800 241,800 241,800 19% OPEB 21,558 21,300 21,300 6,400 6,400 -70% PERSONNEL COSTS 1,011,217 1,090,300 1,090,300 1,164,000 1,164,000 7% CUSTODIAL 295 300 300 400 400 33% PROGRAM EXPENSES/SUPPLIES 37,783 46,000 46,000 66,000 66,000 43% UNIFORMS/UNIFORM ALLOW 3,390 3,700 3,700 5,800 5,800 57% SECURITY/SAFETY MATERIALS 2,101 2,700 2,700 2,700 2,700 0% SMALL TOOLS 3,824 3,700 3,700 4,200 4,200 14% COMPUTER HARDWARE 1,265 1,100 1,100 1,400 1,400 27% SAND AND SALT 400 400 1,400 400 400 0% CITY BLDG MAINT SUPPLIES 259 500 3,500 500 500 0% WATER/SEWER 2,076 2,700 2,700 3,700 3,700 37% MATERIALS & SUPPLIES 51,391 61,100 65,100 85,100 85,100 39% TELEPHONE/FAX 749 700 700 700 700 0% ELECTRICITY 2,711 3,000 3,000 3,500 3,500 17% HEATING OIL/GAS 3,274 3,500 3,500 3,500 3,500 0% SUBSCRIPTIONS AND DUES 100 1,100 1,100 1,100 1,100 0% TRAINING/CONF/FOOD/TRAVEL 337 2,100 2,100 2,900 2,900 38% CONTRACTUAL SERVICES 238,587 258,600 255,600 266,300 266,300 3% ENVIRONMENTAL EXPENSES - 900 900 900 900 0% AGENCY BILLING-TEMP HELP - 30,000 29,000 20,000 20,000 -33% GASOLINE 19,221 20,000 20,000 30,000 45,000 125% MAINT EQUIP REPAIRS/MAINT 30,762 13,000 13,000 13,000 13,000 0% RADIO REPAIRS/MAINTENANCE 2,851 3,200 3,200 3,200 5,100 59% ADMINISTRATIVE EXPENDITURES 298,592 336,100 332,100 345,100 362,000 8% OPERATING EXPENSES 1,361,200 1,487,500 1,487,500 1,594,200 1,611,100 8% TRUCKS - PURCHASE - - - 43,300 43,300 100% MAINT EQUIP - PURCHASE - 125,000 125,000 50,600 50,600 -60% CAPITAL OUTLAY - 125,000 125,000 93,900 93,900 -25% TOTAL EXPENDITURES $ 1,361,200 $ 1,612,500 $ 1,612,500 $ 1,688,100 $ 1,705,000 6% REVENUES GENERAL FUND $ 1,361,200 $ 1,487,500 $ 1,487,500 $ 1,594,200 $ 1,611,100 GOV. CAPITAL PROJECT FUND - 125,000 125,000 93,900 93,900 PERSONNEL BUDGETED FULL-TIME POSITIONS 13.0 14.0 14.0 14.0 14.0 BUDGETED PART-TIME POSITIONS 1.0 1.0 1.0 1.0 1.0 234

Planning 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 510,360 564,600 591,300 655,800 655,800 16% MATERIALS & SUPPLIES 18,961 27,400 27,400 26,600 23,000 -16% ADMINISTRATIVE EXPENDITURES 8,018 50,000 22,000 49,700 49,700 -1% OPERATING EXPENDITURES 537,338 642,000 640,700 732,100 728,500 13% CAPITAL OUTLAY 3,716 - 500 - - 0% TOTAL EXPENDITURES $ 541,054 $ 642,000 $ 641,200 $ 732,100 $ 728,500 13% Highlights: No significant changes for FY23. 235

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PLANNING 100-10-16-21-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 418,803 $ 441,500 $ 441,500 $ 419,400 $ 419,400 -5% OVERTIME 7,604 9,000 9,000 7,000 7,000 -22% TEMPORARY HELP 7,925 15,000 15,000 15,000 15,000 0% FICA TAXES 32,182 35,600 35,600 33,800 33,800 -5% HEALTH INSURANCE 52,097 50,900 50,900 69,600 69,600 37% L I D INSURANCE 1,967 2,400 2,400 2,300 2,300 -4% WORKERS COMPENSATION 1,409 1,500 1,500 1,400 1,400 -7% PENSION 17,093 18,300 45,000 138,100 138,100 655% OPEB 14,918 15,400 15,400 4,200 4,200 -73% COSTS ALLOCATED TO CDBG (43,638) (25,000) (25,000) (35,000) (35,000) 40% PERSONNEL COSTS 510,360 564,600 591,300 655,800 655,800 16% FURNITURE/FIXTURES - - - - 0% OFFICE SUPPLIES 4,603 4,600 4,600 4,600 4,600 0% PRINTING AND DUPLICATING 4,307 6,500 6,500 6,500 4,000 -38% PROGRAM EXPENSES 701 11,300 11,300 11,300 11,300 0% UNIFORMS/UNIFORM ALLOW 0.00 300 300 - - -100% BOOKS 784 900 900 900 900 0% COMPUTER SOFTWARE 266 200 200 1,300 200 0% COMPUTER HARDWARE 8,300 3,600 3,600 2,000 2,000 -44% MATERIALS & SUPPLIES 18,961 27,400 27,400 26,600 23,000 -16% TELEPHONE/FAX 2,138 2,500 2,500 2,100 2,100 -16% ADVERTISEMENT 1,340 1,800 1,800 1,800 1,800 0% SUBSCRIPTIONS AND DUES 1,909 2,300 2,300 2,300 2,300 0% TRAINING/CONF/FOOD/TRAVEL 2,420 3,200 3,200 3,200 3,200 0% CONTRACTUAL SERVICES - 40,000 12,000 40,000 40,000 0% RADIO REPAIRS/MAINTENANCE 210 200 200 300 300 50% ADMINISTRATIVE EXPENDITURES 8,018 50,000 22,000 49,700 49,700 -1% OPERATING EXPENDITURES 537,338 642,000 640,700 732,100 728,500 13% OTHER EQUIPMENT 3,716 - 500 - - 0% CAPITAL OUTLAY 3,716 - 500 - - 0% TOTAL EXPENDITURES $ 541,054 $ 642,000 $ 641,200 $ 732,100 $ 728,500 13% REVENUES GENERAL FUND $ 537,338 $ 642,000 $ 615,700 $ 697,100 $ 693,500 CDBG GRANT 43,638 25,000 25,000 35,000 35,000 GOV. CAPITAL PROJECT FUND - - - - - 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 14.0 236

Inspections & Permitting 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 539,544 618,800 632,700 725,500 725,500 17% MATERIALS & SUPPLIES 1,056 6,400 6,400 5,700 4,600 -28% ADMINISTRATIVE EXPENDITURES 22,481 26,000 26,000 28,800 28,100 8% OPERATING EXPENSES 563,081 651,200 665,100 760,000 758,200 16% CAPITAL OUTLAY - 25,100 25,100 25,300 - -100% TOTAL EXPENDITURES $ 563,081 $ 676,300 $ 690,200 $ 785,300 $ 758,200 12% Highlights: No significant changes for FY23. Moved vehicle from FY23 to FY24 (budget concessions) 237

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE INSPECTIONS 100-11-16-22-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 308,354 $ 323,300 $ 323,300 $ 337,800 $ 337,800 4% OVERTIME 4,135 7,800 7,800 8,000 8,000 3% FICA TAXES 22,669 25,300 25,300 26,400 26,400 4% HEALTH INSURANCE 69,527 73,300 73,300 79,600 79,600 9% L I D INSURANCE 1,285 1,500 1,500 1,500 1,500 0% WORKERS COMPENSATION 1,640 1,800 1,800 1,900 1,900 6% PENSION 120,921 174,500 188,400 266,900 266,900 53% OPEB 11,013 11,300 11,300 3,400 3,400 -70% PERSONNEL COSTS 539,544 618,800 632,700 725,500 725,500 17% UNIFORMS/UNIFORM ALLOW 656 700 700 1,500 1,500 114% BOOKS - 1,100 1,100 1,100 1,100 0% SECURITY/SAFETY MATERIALS 400 400 400 500 500 25% COMPUTER SOFTWARE - - 1,100 - 0% COMPUTER HARDWARE - 4,200 4,200 1,500 1,500 -64% MATERIALS & SUPPLIES 1,056 6,400 6,400 5,700 4,600 -28% TELEPHONE/FAX 1,858 2,800 2,800 2,800 2,800 0% SUBSCRIPTIONS AND DUES 995 1,400 1,400 1,400 1,400 0% TRAINING/CONF/FOOD/TRAVEL 1,600 3,200 3,200 4,000 4,000 25% CONTRACTUAL SERVICES 10,608 10,000 10,000 10,000 10,000 0% OFF EPUIP/REPAIRS & MAINT 4,416 4,900 4,900 5,400 5,400 10% GASOLINE 2,372 3,000 3,000 4,500 4,500 50% RADIO REPAIRS/MAINTENANCE 631 700 700 700 - -100% ADMINISTRATIVE EXPENDITURES 22,481 26,000 26,000 28,800 28,100 8% OPERATING EXPENSES 563,081 651,200 665,100 760,000 758,200 16% AUTOMOBILES- PURCHASE - 25,100 25,100 25,300 - -100% CAPITAL OUTLAY - 25,100 25,100 25,300 - -100% TOTAL EXPENDITURES $ 563,081 $ 676,300 $ 690,200 $ 785,300 $ 758,200 12% REVENUES GENERAL FUND $ 563,081 $ 651,200 $ 665,100 $ 760,000 $ 758,200 GOV. CAPITAL PROJECT FUND - 25,100 25,100 25,300 - PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 238

Code Enforcement 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 345,871 467,400 467,400 504,300 504,300 8% MATERIALS & SUPPLIES 31,062 27,600 37,600 55,700 54,600 98% ADMINISTRATIVE EXPENDITURES 19,099 159,100 149,100 263,800 262,400 65% OPERATING EXPENDITURES 396,031 654,100 654,100 823,800 821,300 26% Highlights: Materials and supplies increased based on the following: Program Expenses (grass cutting and associated fines) have been increased. Computer hardware includes new laptops/hardware for field employees. Uniforms are increased for purchasing new outwear, etc. Moved vehicle from FY23 to FY24 (budget concessions) 239

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CODE ENFORCEMENT 100-11-16-20-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 208,310 $ 284,100 $ 284,100 $ 301,700 $ 301,700 6% OVERTIME 4,396 5,000 5,000 5,000 5,000 0% FICA TAXES 15,375 22,100 22,100 23,500 23,500 6% HEALTH INSURANCE 55,657 67,800 67,800 78,200 78,200 15% L I D INSURANCE 1,113 1,600 1,600 1,600 1,600 0% WORKERS COMPENSATION 1,367 2,000 2,000 2,100 2,100 5% PENSION 51,673 74,900 74,900 89,200 89,200 19% OPEB 7,979 9,900 9,900 3,000 3,000 -70% PERSONNEL COSTS 345,871 467,400 467,400 504,300 504,300 8% PROGRAM EXPENSES/SUPPLIES 22,285 19,700 29,700 36,900 36,900 87% UNIFORMS/UNIFORM ALLOW 2,355 800 800 2,600 2,600 225% BOOKS - 200 200 500 500 150% SECURITY/SAFETY MATERIALS 2,286 2,500 2,500 5,000 5,000 100% COMPUTER HARDWARE 4,136 4,400 4,400 9,600 9,600 118% MATERIALS & SUPPLIES 31,062 27,600 37,600 55,700 54,600 98% TELEPHONE/FAX 1,162 2,000 2,000 4,300 4,300 115% SUBSCRIPTIONS AND DUES 314 300 300 400 400 33% TRAINING/CONF/FOOD/TRAVEL 720 1,600 1,600 1,700 1,700 6% DEMOLITION EXPENSES 13,392 150,000 140,000 250,000 250,000 67% GASOLINE 2,299 4,000 4,000 6,000 6,000 50% RADIO REPAIRS/MAINTENANCE 1,212 1,200 1,200 1,400 - -100% ADMINISTRATIVE EXPENDITURES 19,099 159,100 149,100 263,800 262,400 65% OPERATING EXPENDITURES 396,031 654,100 654,100 823,800 821,300 26% AUTOMOBILES- PURCHASE 37,776 - - 50,600 25,300 100% CAPITAL OUTLAY 37,776 - - 50,600 25,300 100% TOTAL EXPENDITURES $ 433,807 $ 654,100 $ 654,100 $ 874,400 $ 846,600 29% REVENUES GENERAL FUND $ 396,031 $ 654,100 $ 654,100 $ 823,800 $ 821,300 GOV. CAPITAL PROJECT FUND 37,776 - - 50,600 25,300 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 240

Life Safety 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 304,279 317,100 332,400 403,200 403,200 27% MATERIALS & SUPPLIES 10,798 22,400 32,400 39,300 34,700 55% ADMINISTRATIVE EXPENDITURES 121,395 132,800 132,800 156,800 156,800 18% TOTAL EXPENDITURES $ 503,764 $ 472,300 $ 497,600 $ 599,300 $ 594,700 26% Highlights: Personnel reflects an increase in Overtime hours to pre-COVID levels. Program Expenses increased as Knox Box program update planned for FY23. 241

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIFE SAFETY 100-11-16-13-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 210,001 $ 216,300 $ 216,300 $ 228,500 $ 228,500 6% OVERTIME 4,059 1,500 1,500 9,000 9,000 500% FICA TAXES 15,381 16,700 16,700 18,200 18,200 9% HEALTH INSURANCE 50,322 50,400 50,400 54,600 54,600 8% L I D INSURANCE 1,063 1,200 1,200 1,200 1,200 0% WORKERS COMPENSATION 958 1,500 1,500 1,600 1,600 7% EDUCATIONAL ASSISTANCE - 7,000 7,000 6,500 6,500 -7% PENSION 15,568 15,300 30,600 81,400 81,400 432% OPEB 6,928 7,200 7,200 2,200 2,200 -69% PERSONNEL COSTS 304,279 317,100 332,400 403,200 403,200 27% PROGRAM EXPENSES/SUPPLIES 1,117 10,700 10,700 24,600 24,600 130% UNIFORMS/UNIFORM ALLOW 1,168 700 700 1,300 1,300 86% BOOKS 813 1,000 1,000 3,000 3,000 200% SECURITY/SAFETY MATERIALS 7,700 5,500 15,500 9,200 5,400 -2% COMPUTER SOFTWARE - - 800 - 0% COMPUTER HARDWARE - 4,500 4,500 400 400 -91% MATERIALS & SUPPLIES 10,798 22,400 32,400 39,300 34,700 55% TELEPHONE/FAX 2,802 2,800 2,800 2,800 2,800 0% SUBSCRIPTIONS AND DUES 2,561 4,900 4,900 5,000 5,000 2% TRAINING/CONF/FOOD/TRAVEL 2,900 9,000 9,000 9,900 9,900 10% CONTRACTUAL SERVICES 100,000 110,000 125,600 130,000 130,000 18% GASOLINE 2,503 3,000 3,000 6,000 7,000 133% MAINT EQUIP REPAIRS/MAINT 400 600 600 600 600 0% RADIO REPAIRS/MAINTENANCE 10,230 2,500 2,500 2,500 1,500 -40% ADMINISTRATIVE EXPENDITURES 121,395 132,800 148,400 156,800 156,800 18% TOTAL EXPENDITURES $ 503,764 $ 472,300 $ 513,200 $ 599,300 $ 594,700 26% REVENUES GENERAL FUND $ 436,473 $ 472,300 $ 513,200 $ 599,300 $ 594,700 GOV. CAPITAL PROJECT FUND 67,291 - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 242

Police 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS $ 16,305,060 $ 17,954,500 $ 17,966,400 $ 18,213,900 $ 18,213,900 1% MATERIALS & SUPPLIES 420,884 359,000 359,000 425,000 425,000 18% ADMINISTRATIVE EXPENDITURES 683,426 772,600 772,600 877,900 1,012,900 31% OPERATING EXPENDITURES 19,058,810 19,086,100 19,086,100 19,516,800 19,651,800 3% CAPITAL OUTLAY 779,672 526,000 711,300 894,200 858,200 63% TOTAL EXPENDITURES $ 19,838,482 $ 19,612,100 $ 19,797,400 $ 20,411,000 $ 20,510,000 5% Highlights: Change in personnel percentage not reflecting more proportionate 4-5% increase (estimated retirement funding inadvertently included with personnel expense in FY22. Planned camera, taser, & car cam (all-in-one) project should roll out in earnest in FY23. Several new vehicle replacement purchases included. 2 new Dispatchers recommended for FY23. Police building exterior project funding moved from FY23 to FY24 (budget concessions) 243

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - ADMINISTRATION 100-11-17-00-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE FURNITURE/FIXTURES 2,697 300 300 900 900 200% OFFICE SUPPLIES 6,020 6,000 6,000 6,000 6,000 0% PRINTING AND DUPLICATING 8,315 9,500 9,500 9,500 9,500 0% PHOTOGRAPHIC 1,488 1,800 1,800 4,000 4,000 122% CUSTODIAL 3,333 3,000 3,000 3,000 3,000 0% PROGRAM EXPENSES/SUPPLIES 116,906 103,400 103,400 113,000 113,000 9% MEDICAL SUP & PHYSICALS 37,592 37,000 37,000 36,500 36,500 -1% UNIFORMS/UNIFORM ALLOW 137,981 92,600 92,600 136,100 136,100 47% BOOKS - - - 1,000 1,000 100% SECURITY/SAFETY MATERIALS 2,775 1,800 1,800 1,800 1,800 0% ANIMAL CARE EXPENSES 4,941 4,500 4,500 12,000 12,000 167% COMPUTER SOFTWARE 11,339 4,000 4,000 14,000 14,000 250% COMPUTER HARDWARE 31,792 42,400 42,400 33,200 33,200 -22% CITY BLDG MAINT SUPPLIES 50,804 50,400 50,400 50,000 50,000 -1% WATER/SEWER 3,135 2,300 2,300 4,000 4,000 74% MATERIALS & SUPPLIES 420,884 359,000 359,000 425,000 425,000 18% TELEPHONE/FAX 83,235 76,000 76,000 85,200 85,200 12% POSTAGE - 100 100 100 100 0% ELECTRICITY 70,056 79,000 79,000 79,000 79,000 0% HEATING OIL/GAS 12,736 12,100 12,100 13,300 13,300 10% ADVERTISEMENT 2,299 6,300 6,300 3,500 3,500 -44% INSURANCE 18,425 30,000 30,000 30,000 30,000 0% SUBSCRIPTIONS AND DUES 9,079 9,400 9,400 10,000 10,000 6% TRAINING/CONF/FOOD/TRAVEL 34,911 88,800 88,800 127,800 127,800 44% CONSULTING FEES/AUDIT FEES 42,410 12,500 12,500 34,100 34,100 173% CONTRACTUAL SERVICES 169,893 175,000 175,000 189,700 189,700 8% OFF EPUIP/REPAIRS & MAINT 34,393 62,700 62,700 57,900 57,900 -8% GASOLINE 144,561 150,000 150,000 165,000 300,000 100% AUTO REPAIRS/MAINTENANCE 31,847 39,000 39,000 45,400 45,400 16% RADIO REPAIRS/MAINTENANCE 22,920 21,700 21,700 23,000 23,000 6% RADIO EPUIPMENT/LEASE 6,660 10,000 10,000 13,900 13,900 39% ADMINISTRATIVE EXPENDITURES 683,426 772,600 772,600 877,900 1,012,900 31% OPERATING EXPENDITURES 19,058,810 19,086,100 19,098,000 19,516,800 19,651,800 3% AUTOMOBILES - PURCHASE 31,217 439,200 607,600 637,200 637,200 45% CONSTRUCTION - PURCHASE 748,455 86,800 103,700 257,000 221,000 155% CAPITAL OUTLAY 779,672 526,000 711,300 894,200 858,200 63% TOTAL EXPENDITURES $ 19,838,482 $ 19,612,100 $ 19,809,300 $ 20,411,000 $ 20,510,000 5% REVENUES GENERAL FUND $ 19,058,810 $ 19,086,100 $ 19,098,000 $ 19,516,800 $ 19,651,800 GOV. CAPITAL PROJECT FUND 779,672 526,000 711,300 894,200 858,200 GRANT FUNDS - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 134.0 134.0 134.0 140.0 139.0 BUDGETED PART-TIME POSITIONS - GRANT FUNDED 6.0 6.0 1.0 244

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - CIVILIAN 100-11-17-24-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 1,557,304 $ 1,678,100 $ 1,678,100 $ 1,856,800 $ 1,856,800 11% OVERTIME 141,586 113,200 113,200 163,600 163,600 45% TEMPORARY HELP 12,857 108,600 108,600 135,600 135,600 25% FICA TAXES 123,778 135,100 135,100 165,200 165,200 22% HEALTH INSURANCE 341,925 348,900 348,900 398,200 398,200 14% L I D INSURANCE 7,065 7,300 7,300 9,100 9,100 25% WORKERS COMPENSATION 16,674 5,700 5,700 16,700 16,700 193% EDUCATIONAL ASSISTANCE - - - - - 0% PENSION 389,366 509,000 520,900 554,300 554,300 9% OPEB 53,009 86,100 86,100 18,200 18,200 -79% PERSONNEL COSTS 2,643,563 2,992,000 3,003,900 3,317,700 3,317,700 11% PERSONNEL BUDGETED FULL-TIME POSITIONS 33 34 34 34 34 BUDGETED PART-TIME POSITIONS 6 6 6 6 6 POLICE - LAW ENFORCEMENT 100-11-17-30-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES 8,323,855 9,030,400 9,030,400 9,264,800 9,264,800 3% OVERTIME 765,085 616,400 616,400 650,000 650,000 5% FICA TAXES 689,490 741,800 741,800 768,400 768,400 4% HEALTH INSURANCE 1,353,573 1,439,000 1,439,000 1,559,900 1,559,900 8% L I D INSURANCE 29,496 34,600 34,600 33,600 33,600 -3% WORKERS COMPENSATION 556,745 598,300 598,300 619,800 619,800 4% EDUCATIONAL ASSISTANCE 43,644 57,100 57,100 50,000 50,000 -12% PENSION 1,328,868 1,410,700 1,410,700 1,454,000 1,454,000 3% OPEB 278,588 492,800 492,800 90,700 90,700 -82% PERSONNEL COSTS 13,369,346 14,421,100 14,421,100 14,491,200 14,491,200 0% PERSONNEL BUDGETED FULL-TIME POSITIONS 101 106 106 106 106 BUDGETED PART-TIME POSITIONS - - - - - POLICE - EXTRA DUTY 100-11-17-31-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES 256,896 475,700 475,700 355,800 355,800 -25% FICA TAXES 19,516 36,300 36,300 27,200 27,200 -25% WORKERS COMPENSATION 15,740 29,400 29,400 22,000 22,000 -25% OPEB 0% PERSONNEL COSTS 292,152 541,400 541,400 405,000 405,000 -25% TOTAL PERSONNEL COSTS $ 16,305,060 $ 17,954,500 $ 17,966,400 $ 18,213,900 $ 18,213,900 1% TOTAL PERSONNEL BUDGETED FULL-TIME POSITIONS 134.0 134.0 134.0 134.0 134.0 BUDGETED PART-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 245

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Public Works Admin 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 501,589 567,300 583,900 496,200 496,200 -13% MATERIALS & SUPPLIES 12,735 12,700 9,200 38,500 38,500 203% ADMINISTRATIVE EXPENDITURES 6,107 7,200 14,900 7,800 7,100 -1% OPERATING EXPENDITURES 520,430 587,200 608,000 542,500 541,800 -8% CAPITAL OUTLAY - - - 30,000 - 0% TOTAL EXPENDITURES $ 520,430 $ 587,200 $ 608,000 $ 572,500 $ 541,800 -8% Highlights: Materials and supplies - GIS software and hardware costs increased based on upgrade planned for FY23 Moved vehicle from FY23 to FY24 (budget concessions) 247

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PUBLIC WORKS - ADMINISTRATION 100-12-18-10-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 300,529 $ 312,900 $ 312,900 $ 270,900 $ 270,900 -13% FICA TAXES 21,691 23,900 23,900 20,700 20,700 -13% HEALTH INSURANCE 58,972 60,700 60,700 60,600 60,600 0% L I D INSURANCE 1,869 1,900 1,900 1,600 1,600 -16% WORKERS COMPENSATION 974 1,000 1,000 900 900 -10% EDUCATIONAL ASSISTANCE - - - 4,800 4,800 100% PENSION 106,721 155,700 172,300 134,000 134,000 -14% OPEB 10,774 10,900 10,900 2,700 2,700 -75% PERSONNEL COSTS 501,589 567,300 583,900 496,200 496,200 -13% FURNITURE/FIXTURES 817 1,000 1,000 1,000 1,000 0% OFFICE SUPPLIES 2,150 2,800 2,800 2,800 2,800 0% PRINTING AND DUPLICATING 6,886 8,000 4,500 8,000 8,000 0% UNIFORM/UNIFORM ALLOW - 300 300 300 300 0% SECURITY/SAFETY MATERIALS - 200 200 200 200 0% COMPUTER SOFTWARE - 400 400 15,400 15,400 3750% COMPUTER HARDWARE 2,882 - - 10,800 10,800 100% MATERIALS & SUPPLIES 12,735 12,700 9,200 38,500 38,500 203% TELEPHONE/FAX 1,991 2,200 2,200 2,400 2,400 9% SUBSCRIPTIONS AND DUES 1,085 1,300 1,300 1,300 1,300 0% TRAINING/CONF/FOOD/TRAVEL 2,043 2,700 1,700 2,700 2,700 0% CONTRACTUAL SERVICES - - 8,700 - - 0% GASOLINE 509 500 500 500 200 -60% RADIO REPAIRS/MAINTENANCE 478 500 500 900 500 0% ADMINISTRATIVE EXPENDITURES 6,107 7,200 14,900 7,800 7,100 -1% OPERATING EXPENDITURES 520,430 587,200 608,000 542,500 541,800 -8% AUTOMOBILES- PURCHASE - - - 30,000 - 0% CAPITAL OUTLAY - - - 30,000 - 0% TOTAL EXPENDITURES $ 520,430 $ 587,200 $ 608,000 $ 572,500 $ 541,800 -8% REVENUES GENERAL FUND $ 520,430 $ 587,200 $ 608,000 $ 542,500 $ 541,800 GOVERNMENTAL CAPITAL PROJECT - - - 30,000 - PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 5.0 5.0 5.0 5.0 248

Sanitation 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 724,830 819,400 819,400 879,000 879,000 7% MATERIALS & SUPPLIES 42,277 45,300 45,300 50,100 50,100 11% ADMINISTRATIVE EXPENDITURES 1,652,971 1,700,100 1,700,100 1,812,300 1,872,000 10% OPERATING EXPENSES 2,420,078 2,564,800 2,564,800 2,741,400 2,801,100 9% CAPITAL OUTLAY - 166,200 635,000 557,000 527,000 217% TOTAL EXPENDITURES $ 2,420,078 $ 2,731,000 $ 3,199,800 $ 3,298,400 $ 3,328,100 22% Highlights: Moved vehicle from FY23 to FY24 (budget concessions) No significant changes for FY23. Capital Outlay includes, Trash Truck replacement(s) 2014 and 2012 249

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SANITATION 100-12-18-50-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 422,218 $ 446,100 $ 446,100 $ 465,100 $ 465,100 4% OVERTIME 13,809 17,300 17,300 17,300 17,300 0% FICA TAXES 32,380 35,400 35,400 36,900 36,900 4% HEALTH INSURANCE 90,834 113,100 113,100 132,300 132,300 17% L I D INSURANCE 2,468 2,600 2,600 2,600 2,600 0% WORKERS COMPENSATION 15,843 25,600 25,600 26,700 26,700 4% PENSION 131,961 163,700 163,700 193,500 193,500 18% OPEB 15,317 15,600 15,600 4,600 4,600 -71% PERSONNEL COSTS 724,830 819,400 819,400 879,000 879,000 7% PROGRAM EXPENSES/SUPPLIES 37,466 40,000 40,000 42,000 42,000 5% UNIFORMS/UNIFORM ALLOW 2,344 2,600 2,600 5,400 5,400 108% SECURITY/SAFETY MATERIALS 1,619 1,700 1,700 1,700 1,700 0% SMALL TOOLS 561 500 500 500 500 0% CITY BLDG MAINT SUPPLIES 265 500 500 500 500 0% MATERIALS & SUPPLIES 42,277 45,300 45,300 50,100 50,100 11% TELEPHONE/FAX 394 500 500 500 500 0% ADVERTISEMENT 3,569 5,600 5,600 5,600 5,600 0% TRAINING/CONF/FOOD/TRAVEL - 300 300 2,300 2,300 667% CONTRACTUAL SERVICES 1,556,408 1,580,000 1,580,000 1,687,600 1,687,600 7% ENVIRONMENTAL EXPENSES 568 2,000 2,000 2,000 2,000 0% AGENCY BILLING-TEMP HELP 32,354 36,600 36,600 36,600 36,600 0% GASOLINE 55,594 70,000 70,000 70,000 134,000 91% RADIO REPAIRS/MAINTENANCE 4,083 5,100 5,100 7,700 3,400 -33% ADMINISTRATIVE EXPENDITURES 1,652,971 1,700,100 1,700,100 1,812,300 1,872,000 10% OPERATING EXPENSES 2,420,078 2,564,800 2,564,800 2,741,400 2,801,100 9% TRUCKS - PURCHASE - 166,200 635,000 557,000 527,000 217% CAPITAL OUTLAY - 166,200 635,000 557,000 527,000 217% TOTAL EXPENDITURES $ 2,420,078 $ 2,731,000 $ 3,199,800 $ 3,298,400 $ 3,328,100 22% REVENUES GENERAL FUND $ 2,420,078 $ 2,564,800 $ 2,564,800 $ 2,741,400 $ 2,801,100 GOV. CAPITAL PROJECT FUND - 166,200 635,000 557,000 527,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 11.0 11.0 11.0 11.0 250

Streets 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 510,497 480,800 490,000 446,200 446,200 -7% MATERIALS & SUPPLIES 85,612 120,000 128,700 189,700 189,700 58% ADMINISTRATIVE EXPENDITURES 32,598 35,200 84,900 42,300 42,300 20% OPERATING EXPENDITURES 628,708 636,000 703,600 678,200 678,200 7% CAPITAL OUTLAY 568,157 506,000 3,215,006 1,408,500 128,000 -75% TOTAL EXPENDITURES $ 1,196,865 $ 1,142,000 $ 3,918,606 $ 2,086,700 $ 806,200 -29% Highlights: Storm Contingency funding established to cover unplanned Spring and Winter storm expenses. Capital outlay to include replacement of 2000 Caterpillar Backhoe $1.2M annual street, curb, and sidewalk program funded with ARPA money in FY23. Moved 4 vehicle from FY23 to FY24 (budget concessions) 251

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE STREETS 100-12-18-35-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 295,763 $ 284,700 $ 284,700 $ 274,500 $ 274,500 -4% OVERTIME 9,242 11,400 11,400 11,400 11,400 0% FICA TAXES 22,017 22,600 22,600 21,900 21,900 -3% HEALTH INSURANCE 75,742 80,300 80,300 58,400 58,400 -27% L I D INSURANCE 1,458 1,500 1,500 1,500 1,500 0% WORKERS COMPENSATION 14,430 16,300 16,300 15,800 15,800 -3% PENSION 81,756 54,100 63,300 60,000 60,000 11% OPEB 10,089 9,900 9,900 2,700 2,700 -73% PERSONNEL COSTS 510,497 480,800 490,000 446,200 446,200 -7% PROGRAM EXPENSES/SUPPLIES 14,330 39,000 19,700 12,000 12,000 -69% UNIFORMS/UNIFORM ALLOW 1,129 1,600 1,600 3,400 3,400 113% SECURITY/SAFETY MATERIALS 4,810 5,400 5,400 5,400 5,400 0% SMALL TOOLS 2,566 2,800 2,800 2,800 2,800 0% STREET REPAIRING MATERIAL 27,034 30,000 30,000 40,000 40,000 33% STREET SIGNS/MARKING 22,253 23,000 23,000 24,000 24,000 4% SAND AND SALT 13,446 18,000 46,000 1,900 1,900 -89% CITY BLDG MAINT SUPPLIES 44 200 200 200 200 0% STORM CONTINGENCY - - - 100,000 100,000 100% MATERIALS & SUPPLIES 85,612 120,000 128,700 189,700 189,700 58% TELEPHONE/FAX 620 700 900 800 800 14% TRAINING/CONF/FOOD/TRAVEL 131 400 400 1,400 1,400 250% CONSULTING FEES - 1,000 1,000 1,000 1,000 0% CONTRACTUAL SERVICES 13,206 11,200 6,200 16,200 16,200 45% AGENCY BILLING-TEMP HELP - - 54,500 - - 0% GASOLINE 11,312 16,400 16,400 15,000 15,000 -9% MAINT EPUIP REPAIRS/MAINT 4,086 1,500 1,500 1,500 1,500 0% RADIO REPAIRS/MAINTENANCE 3,242 4,000 4,000 6,400 3,000 -25% ADMINISTRATIVE EXPENDITURES 32,598 35,200 84,900 42,300 38,900 11% OPERATING EXPENDITURES 628,708 636,000 703,600 678,200 674,800 6% TRUCKS - PURCHASE 144,675 156,000 156,000 - - -100% OTHER EPUIPMENT PURCHASE 16,220 - 9,000 208,500 128,000 100% CONSTRUCTION - PURCHASE 407,263 350,000 3,050,006 1,200,000 - -100% CAPITAL OUTLAY 568,157 506,000 3,215,006 1,408,500 128,000 -75% TOTAL EXPENDITURES $ 1,196,865 $ 1,142,000 $ 3,918,606 $ 2,086,700 $ 802,800 -30% REVENUES GENERAL FUND $ 628,708 $ 636,000 $ 703,600 $ 678,200 $ 674,800 GOV. CAPITAL PROJECT FUND 568,157 506,000 3,215,006 1,408,500 128,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 7.0 7.0 7.0 7.0 7.0 252

Stormwater 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 330,653 409,100 409,100 464,500 464,500 14% MATERIALS & SUPPLIES 44,108 105,400 50,400 114,900 114,900 9% ADMINISTRATIVE EXPENDITURES 146,009 259,600 254,800 262,800 285,500 10% OPERATING EXPENDITURES 520,769 774,100 714,300 842,200 864,900 12% CAPITAL OUTLAY 91,393 2,546,200 2,951,200 1,937,700 1,865,700 -27% TOTAL EXPENDITURES $ 612,163 $ 3,320,300 $ 3,665,500 $ 2,779,900 $ 2,730,600 -18% Highlights: New Program Manager position funded for half-year. Capital outlay includes: Two grant funded projects Persimmon Park and Mirror Lake Drainage. Budget for a replacement 2006 leaf vac and misc emergency storm sewer repairs. 2 projects pushed out to FY24 (budget concessions) 253

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE STORMWATER 100-12-18-60-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 224,243 $ 272,100 $ 272,100 $ 315,900 $ 315,900 16% OVERTIME 4,945 8,800 8,800 8,800 8,800 0% FICA TAXES 16,470 21,500 21,500 24,800 24,800 15% HEALTH INSURANCE 51,425 63,000 63,000 75,300 75,300 20% L I D INSURANCE 1,100 1,600 1,600 1,800 1,800 13% WORKERS COMPENSATION 9,184 12,200 12,200 12,800 12,800 5% PENSION 15,232 20,500 20,500 22,000 22,000 7% OPEB 8,055 9,400 9,400 3,100 3,100 -67% PERSONNEL COSTS 330,653 409,100 409,100 464,500 464,500 14% PROGRAM EXPENSES/SUPPLIES 19,765 76,000 26,000 76,000 76,000 0% UNIFORMS/UNIFORM ALLOW 1,133 1,600 1,600 3,400 3,400 113% SECURITY/SAFETY MATERIALS 483 1,000 1,000 1,000 1,000 0% SMALL TOOLS 2,234 2,500 2,500 9,500 9,500 280% STREET CLEANING SUPPLIES 4,757 4,300 4,300 5,000 5,000 16% STORM SEWER SUPPLIES 14,261 20,000 15,000 20,000 20,000 0% MATERIALS & SUPPLIES 44,108 105,400 50,400 114,900 114,900 9% TELEPHONE/FAX 436 500 700 600 600 20% ADVERTISEMENT 292 1,100 1,100 1,100 1,100 0% TRAINING/CONF/FOOD/TRAVEL 1,496 1,200 1,200 2,200 2,200 83% CONSULTING FEES 26 10,000 10,000 10,000 10,000 0% CONTRACTUAL SERVICES 120,447 205,000 205,000 205,000 205,000 0% ENVIRONMENTAL EXPENSES 1,382 1,500 1,500 1,500 1,500 0% AGENCY BILLING-TEMP HELP 2,659 21,000 16,000 21,000 21,000 0% GASOLINE 16,580 16,000 16,000 16,000 40,000 150% MAINT EPUIP REPAIRS/MAINT - 1,500 1,500 1,500 1,500 0% RADIO REPAIRS/MAINTENANCE 2,690 1,800 1,800 3,900 2,600 44% ADMINISTRATIVE EXPENDITURES 146,009 259,600 254,800 262,800 285,500 10% OPERATING EXPENDITURES 520,769 774,100 714,300 842,200 864,900 12% TRUCKS - PURCHASE - - 212,300 230,700 230,700 100% CONSTRUCTION - PURCHASE 91,393 1,896,000 2,088,700 1,707,000 1,635,000 -14% CAPITAL OUTLAY 91,393 2,546,200 2,951,200 1,937,700 1,865,700 -27% TOTAL EXPENDITURES $ 612,163 $ 3,320,300 $ 3,665,500 $ 2,779,900 $ 2,730,600 -18% REVENUES GENERAL FUND $ 774,100 $ 714,300 $ 842,200 $ 864,900 GOV. CAPITAL PROJECT FUND 2,546,200 2,951,200 1,937,700 1,865,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 7.0 7.0 7.0 7.0 7.0 254

Public Works - Engineering 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 136,613 145,000 145,000 149,200 149,200 3% MATERIALS & SUPPLIES 11,581 11,100 11,100 12,600 12,600 14% ADMINISTRATIVE EXPENDITURES 54,792 25,000 25,200 26,000 26,900 8% OPERATING EXPENDITURES 202,985 181,100 181,300 187,800 188,700 4% CAPITAL OUTLAY 1,858 - 25,300 - - 0% TOTAL EXPENDITURES $ 204,843 $ 181,100 $ 206,600 $ 187,800 $ 188,700 4% Highlights: No significant changes for FY23. 255

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PUBLIC WORKS ENGINEERING 100-12-26-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 96,879 $ 100,800 $ 100,800 $ 104,700 $ 104,700 4% OVERTIME 263 1,300 1,300 1,300 1,300 0% FICA TAXES 6,975 7,800 7,800 8,200 8,200 5% HEALTH INSURANCE 23,098 25,300 25,300 27,400 27,400 8% L I D INSURANCE 436 400 400 500 500 25% WORKERS COMPENSATION 315 300 300 300 300 0% PENSION 5,250 5,600 5,600 5,800 5,800 4% OPEB 3,396 3,500 3,500 1,000 1,000 -71% PERSONNEL COSTS 136,613 145,000 145,000 149,200 149,200 3% UNIFORMS/UNIFORM ALLOW - 100 100 600 600 500% SECURITY/SAFETY MATERIALS - 100 100 100 100 0% SMALL TOOLS 41 200 200 200 200 0% COMPUTER SOFTWARE 9,625 10,700 10,700 10,700 10,700 0% COMPUTER HARDWARE 1,915 - - 1,000 1,000 100% MATERIALS & SUPPLIES 11,581 11,100 11,100 12,600 12,600 14% TELEPHONE/FAX 1,434 1,700 1,900 1,900 1,900 12% TRAINING/CONF/FOOD/TRAVEL 1,354 400 400 400 400 0% CONTRACTUAL SERVICES 49,959 20,500 20,500 20,500 20,500 0% GASOLINE 1,531 1,700 1,700 1,700 3,200 88% RADIO REPAIRS/MAINTENANCE 514 700 700 1,500 900 29% ADMINISTRATIVE EXPENDITURES 54,792 25,000 25,200 26,000 26,900 8% OPERATING EXPENDITURES 202,985 181,100 181,300 187,800 188,700 4% TRUCKS - PURCHASE - - 25,000 - - 0% OTHER EQUIPMENT 1,858 - 300 - - 0% CAPITAL OUTLAY 1,858 - 25,300 - - 0% TOTAL EXPENDITURES $ 204,843 $ 181,100 $ 206,600 $ 187,800 $ 188,700 4% REVENUES GENERAL FUND $ 202,985 $ 181,100 $ 181,300 $ 187,800 $ 188,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 2.0 2.0 2.0 2.0 2.0 256

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

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WATER FUND BUDGET REVIEW Fiscal Year 2022-2023 257

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Water - Engineering 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 210,934 254,000 265,900 292,100 292,100 15% MATERIALS & SUPPLIES 19,259 19,400 19,400 25,300 25,300 30% ADMINISTRATIVE EXPENDITURES 162,120 21,000 21,000 21,100 20,800 -1% TOTAL EXPENDITURES $ 393,241 $ 294,400 $ 306,500 $ 338,500 $ 338,200 15% Highlights: Materials and supplies - GIS software and hardware costs increased based on upgrade planned for FY23 259

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER ENGINEERING 400-40-26-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 150,072 $ 187,400 $ 187,400 $ 184,500 $ 184,500 -2% FICA TAXES 10,361 12,300 12,300 11,900 11,900 -3% HEALTH INSURANCE 16,986 26,000 26,000 28,300 28,300 9% L I D INSURANCE 861 1,000 1,000 1,000 1,000 0% WORKERS COMPENSATION 741 800 800 800 800 0% PENSION 28,883 23,300 35,200 65,600 65,600 182% OPEB 2,926 3,200 3,200 - - -100% PERSONNEL COSTS 210,934 254,000 265,900 292,100 292,100 15% OFFICE SUPPLIES 1,167 1,000 1,000 1,400 1,400 40% UNIFORMS/UNIFORM ALLOW 78 100 100 300 300 200% BOOKS - 300 300 300 300 0% SECURITY/SAFETY MATERIALS 131 100 100 100 100 0% SMALL TOOLS - 200 200 200 200 0% COMPUTER SOFTWARE 16,702 17,700 17,700 21,400 21,400 21% COMPUTER HARDWARE 1,180 - - 1,600 1,600 100% MATERIALS & SUPPLIES 19,259 19,400 19,400 25,300 25,300 30% TELEPHONE/FAX 1,083 1,300 1,300 1,200 1,200 -8% SUBSCRIPTIONS AND DUES 805 900 900 900 900 0% TRAINING/CONF/FOOD/TRAVEL 927 900 900 600 600 -33% CONTRACTUAL SERVICES 158,202 16,700 16,700 16,100 16,100 -4% GASOLINE 694 700 700 1,400 1,400 100% RADIO REPAIRS/MAINTENANCE 409 500 500 900 600 20% ADMINISTRATIVE EXPENDITURES 162,120 21,000 21,000 21,100 20,800 -1% OPERATING EXPENDITURES 392,313 294,400 306,300 338,500 338,200 15% TOTAL EXPENDITURES $ 393,241 $ 294,400 $ 306,500 $ 338,500 $ 338,200 15% REVENUES WATER FUND $ 392,313 $ 294,400 $ 306,300 $ 338,500 $ 338,200 WATER I & E FUND 929 - 200 - - PERSONNEL BUDGETED FULL-TIME POSITIONS 2.5 2.5 2.5 2.5 2.5 260

Water Maintenance 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 460,465 548,100 548,100 549,200 549,200 0% MATERIALS & SUPPLIES 65,060 90,000 90,000 86,100 86,100 -4% ADMINISTRATIVE EXPENDITURES 26,789 38,200 38,200 55,400 55,500 45% OPERATING EXPENDITURES 552,314 676,300 676,300 690,700 690,800 2% CAPITAL OUTLAY 1,368,645 1,729,000 1,935,000 3,396,200 797,000 -54% TOTAL EXPENDITURES $ 1,920,959 $ 2,405,300 $ 2,611,300 $ 4,086,900 $ 1,487,800 -38% Highlights: No significant Changes for FY23. $4.5M in Water projects to be funded with ARPA money in FY23. 261

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER MAINTENANCE 400-40-68-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 253,829 $ 294,900 $ 294,900 $ 298,400 $ 298,400 1% OVERTIME 13,118 17,100 17,100 20,800 20,800 22% FICA TAXES 19,800 23,900 23,900 24,400 24,400 2% HEALTH INSURANCE 64,118 72,900 72,900 74,100 74,100 2% L I D INSURANCE 1,350 1,600 1,600 1,600 1,600 0% WORKERS COMPENSATION 14,789 17,300 17,300 17,700 17,700 2% PENSION 88,579 114,600 114,600 112,200 112,200 -2% OPEB 4,882 5,800 5,800 - - -100% PERSONNEL COSTS 460,465 548,100 548,100 549,200 549,200 0% MEDICAL SUP & PHYSICALS - 1,200 1,200 600 600 -50% UNIFORMS/UNIFORM ALLOW 1,114 1,300 1,300 2,000 2,000 54% SECURITY/SAFETY MATERIALS 1,791 1,000 1,000 1,000 1,000 0% SMALL TOOLS - 5,500 5,500 6,500 6,500 18% COMPUTER HARDWARE - 1,000 1,000 1,000 1,000 0% WATER/SEWER SYSTEM SUP 39,148 45,000 45,000 45,000 45,000 0% METERS/METER SUPPLIES 22,072 35,000 35,000 30,000 30,000 -14% MATERIALS & SUPPLIES 65,060 90,000 90,000 86,100 86,100 -4% TELEPHONE/FAX 3,016 3,700 3,700 3,700 3,700 0% ADVERTISEMENT 2,770 5,400 5,400 5,400 5,400 0% SUBSCRIPTIONS AND DUES 3,237 4,900 4,900 4,500 4,500 -8% TRAINING/CONF/FOOD/TRAVEL 51 1,300 1,300 2,800 2,800 115% CONSULTING FEES 500 1,000 1,000 1,000 1,000 0% CONTRACTUAL SERVICES 3,855 10,100 10,100 8,300 8,300 -18% GASOLINE 10,463 8,000 8,000 22,000 23,600 195% MAINT EQUIP REPAIRS/MAINT - 500 500 500 500 0% RADIO REPAIRS/MAINTENANCE 2,897 3,300 3,300 7,200 5,700 73% ADMINISTRATIVE EXPENDITURES 26,789 38,200 38,200 55,400 55,500 45% OPERATING EXPENDITURES 552,314 676,300 676,300 690,700 690,800 2% OTHER EQUIP - PURCHASE 16,677 6,000 6,000 58,000 58,000 867% CONSTRUCTION - PURCHASE 1,351,968 1,517,200 1,723,200 3,338,200 739,000 -51% CAPITAL OUTLAY 1,368,645 1,729,000 1,935,000 3,396,200 797,000 -54% TOTAL EXPENDITURES $ 1,920,959 $ 2,405,300 $ 2,611,300 $ 4,086,900 $ 1,487,800 -38% REVENUES WATER FUND $ 552,314 $ 676,300 $ 676,300 $ 690,700 $ 690,800 WATER I & E FUND $ 1,368,645 $ 1,729,000 $ 1,935,000 $ 3,396,200 $ 797,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 262

Water Treatment Plant 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 1,221,349 1,377,900 1,396,700 1,453,000 1,453,000 5% MATERIALS & SUPPLIES 154,948 228,800 219,800 250,100 250,100 9% ADMINISTRATIVE EXPENDITURES 436,363 763,900 677,200 487,500 486,500 -36% OPERATING EXPENDITURES 1,812,660 2,370,600 2,293,700 2,190,600 2,189,600 -8% CAPITAL OUTLAY 882,221 177,300 177,300 148,700 148,700 -16% TOTAL EXPENDITURES $ 2,694,880 $ 2,547,900 $ 2,471,000 $ 2,339,300 $ 2,338,300 -8% Highlights: Administrative Expenditures decrease is due to the need to move this fiscal years Water Tank Maintenance program expense to the CIP fund as it will be significant enough to need to be capitalized. 263

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER TREATMENT PLANT 400-40-76-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 733,656 $ 776,300 $ 776,300 $ 813,700 $ 813,700 5% OVERTIME 29,652 51,300 51,300 44,900 44,900 -12% FICA TAXES 55,241 63,300 63,300 65,600 65,600 4% HEALTH INSURANCE 190,162 193,000 193,000 180,300 180,300 -7% L I D INSURANCE 3,791 3,600 3,600 3,600 3,600 0% WORKERS COMPENSATION 27,799 45,900 45,900 47,600 47,600 4% PENSION 166,815 229,100 247,900 297,300 297,300 30% OPEB 14,234 15,400 15,400 - - -100% PERSONNEL COSTS 1,221,349 1,377,900 1,396,700 1,453,000 1,453,000 5% CUSTODIAL 88 100 100 100 100 0% UNIFORMS/UNIFORM ALLOW 4,764 4,900 4,900 6,900 6,900 41% SECURITY/SAFETY MATERIALS 1,770 2,200 2,200 2,300 2,300 5% SMALL TOOLS 4,661 5,300 5,300 6,200 6,200 17% CHEMICALS & ADDITIVES 125,618 191,600 181,750 203,300 203,300 6% COMPUTER SOFTWARE - - 700 700 100% COMPUTER HARDWARE 813 - 850 3,700 3,700 100% CITY BLDG MAINT SUPPLIES 5,299 11,900 11,900 13,100 13,100 10% WELL SUPPLIES/REHAB 11,935 12,800 12,800 13,800 13,800 8% MATERIALS & SUPPLIES 154,948 228,800 219,800 250,100 250,100 9% TELEPHONE/FAX 1,279 1,400 1,400 1,600 1,600 14% ELECTRICITY 351,540 429,000 425,000 372,700 372,700 -13% HEATING OIL/GAS 4,505 5,000 5,000 5,000 5,000 0% ADVERTISEMENT 714 900 1,000 1,000 1,000 11% SUBSCRIPTIONS AND DUES 700 700 600 800 800 14% TRAINING/CONF/FOOD/TRAVEL 3,705 4,600 4,600 4,100 4,100 -11% CONTRACTUAL SERVICES 42,830 280,200 188,500 54,800 54,800 -80% GASOLINE 9,463 9,400 18,400 19,700 19,700 110% OTHER EQUIP REPAIRS/MAINT 17,816 30,900 30,900 19,400 19,400 -37% RADIO REPAIRS/MAINTENANCE 3,812 1,800 1,800 8,400 7,400 311% ADMINISTRATIVE EXPENDITURES 436,363 763,900 677,200 487,500 486,500 -36% OPERATING EXPENDITURES 1,812,660 2,370,600 2,293,700 2,190,600 2,189,600 -8% TRUCKS - PURCHASE - 177,300 177,300 53,000 53,000 -70% CONSTRUCTION PURCHASES 882,221 - - 95,700 95,700 100% CAPITAL OUTLAY 882,221 177,300 177,300 148,700 148,700 -16% TOTAL EXPENDITURES $ 2,694,880 $ 2,547,900 $ 2,471,000 $ 2,339,300 $ 2,338,300 -8% REVENUES WATER FUND $ 1,812,660 $ 2,370,600 $ 2,293,700 $ 2,190,600 $ 2,189,600 WATER I & E FUND $ 882,221 $ 177,300 $ 177,300 $ 148,700 $ 148,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 13.0 14.0 14.0 14.0 14.0 264

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

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WASTEWATER FUND BUDGET REVIEW Fiscal Year 2022-2023 265

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Wastewater - Engineering 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 210,934 227,900 227,900 236,300 236,300 4% MATERIALS & SUPPLIES 15,052 17,900 17,900 21,400 21,400 20% ADMINISTRATIVE EXPENDITURES 18,173 147,900 147,900 21,700 21,700 -85% OPERATING EXPENDITURES 244,159 393,700 393,700 279,400 279,400 -29% CAPITAL OUTLAY 929 - 200 - - 0% TOTAL EXPENDITURES $ 245,088 $ 393,700 $ 393,900 $ 279,400 $ 279,400 -29% Highlights: Administrative expenditures deep decrease this fiscal year is due to an FY22 increase for a twenty-year Master Plan project, that is formulated every 10 years. 267

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER ENGINEERING 402-41-26-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 150,072 $ 167,400 $ 167,400 $ 174,900 $ 174,900 4% OVERTIME 104 - - 1,000 1,000 100% FICA TAXES 10,361 10,800 10,800 11,300 11,300 5% HEALTH INSURANCE 16,986 17,500 17,500 19,000 19,000 9% L I D INSURANCE 861 800 800 800 800 0% WORKERS COMPENSATION 741 600 600 700 700 17% EDUCATIONAL ASSISTANCE - 3,700 3,700 3,700 3,700 0% PENSION 28,883 24,300 24,300 24,900 24,900 2% OPEB 2,926 2,800 2,800 - - -100% PERSONNEL COSTS 210,934 227,900 227,900 236,300 236,300 4% OFFICE SUPPLIES 966 1,000 1,000 1,400 1,400 40% UNIFORMS/UNIFORM ALLOW 100 100 100 400 400 300% BOOKS - 300 300 300 300 0% SECURITY/SAFETY MATERIALS 100 100 100 100 100 0% SMALL TOOLS - 200 200 1,200 1,200 500% COMPUTER SOFTWARE 13,887 14,500 14,500 18,000 18,000 24% MATERIALS & SUPPLIES 15,052 17,900 17,900 21,400 21,400 20% TELEPHONE/FAX 1,083 1,000 1,000 1,000 1,000 0% SUBSCRIPTIONS AND DUES 598 600 600 600 600 0% TRAINING/CONF/FOOD/TRAVEL 1,177 1,600 1,600 300 300 -81% CONTRACTUAL SERVICES 14,212 141,700 141,700 16,100 16,100 -89% IN-HOUSE TRAINING - 1,800 1,800 1,800 1,800 0% GASOLINE 694 700 700 1,400 1,400 100% RADIO REPAIRS/MAINTENANCE 409 500 500 500 200 -60% ADMINISTRATIVE EXPENDITURES 18,173 147,900 147,900 21,700 21,400 -86% OPERATING EXPENDITURES 244,159 393,700 393,700 279,400 279,100 -29% OTHER EQUIPMENT 929 - 200 - - 0% CAPITAL OUTLAY 929 - 200 - - 0% TOTAL EXPENDITURES $ 245,088 $ 393,700 $ 393,900 $ 279,400 $ 279,100 -29% REVENUES WATER/WASTEWATER FUND $ 244,159 $ 393,700 $ 393,700 $ 279,400 $ 279,100 WATER/WASTEWATER I & E FUND 929 - 200 - - PERSONNEL BUDGETED FULL-TIME POSITIONS 2.5 2.5 2.5 2.5 2.5 268

Wastewater Maintenance 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 633,144 696,100 696,100 718,100 718,100 3% MATERIALS & SUPPLIES 76,775 113,800 92,800 124,100 124,100 9% ADMINISTRATIVE EXPENDITURES 286,520 302,600 234,600 321,200 323,500 7% OPERATING EXPENDITURES 996,439 1,112,500 1,023,500 1,163,400 1,165,700 5% CAPITAL OUTLAY 1,435,036 831,200 1,513,800 1,465,000 1,012,000 22% TOTAL EXPENDITURES $ 2,431,474 $ 1,943,700 $ 2,537,300 $ 2,628,400 $ 2,177,700 12% Highlights: No significant changes for FY23. Just over $400(k) in projects to be funded with ARPA money in FY23. 269

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTEWATER MAINTENANCE 402-41-69-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 400,612 $ 449,100 $ 449,100 $ 475,600 $ 475,600 6% OVERTIME 29,306 34,500 34,500 30,300 30,300 -12% FICA TAXES 31,344 37,000 37,000 38,700 38,700 5% HEALTH INSURANCE 85,172 108,000 108,000 114,200 114,200 6% L I D INSURANCE 1,978 2,400 2,400 2,400 2,400 0% WORKERS COMPENSATION 18,754 26,700 26,700 28,000 28,000 5% PENSION 58,426 29,700 29,700 28,900 28,900 -3% OPEB 7,553 8,700 8,700 - - -100% PERSONNEL COSTS 633,144 696,100 696,100 718,100 718,100 3% MEDICAL SUP & PHYSICALS - 1,200 1,200 1,200 1,200 0% UNIFORMS/UNIFORM ALLOW 2,346 2,900 2,900 4,200 4,200 45% SECURITY/SAFETY MATERIALS 2,059 3,000 3,000 3,000 3,000 0% SMALL TOOLS 1,401 5,500 5,500 8,500 8,500 55% COMPUTER SOFTWARE 1,500 5,500 5,500 5,500 5,500 0% COMPUTER HARDWARE 1,892 1,000 1,000 4,000 4,000 300% CITY BLDG MAINT SUPPLIES 104 500 500 8,500 8,500 1600% WATER/SEWER SYSTEM SUP 15,328 17,400 17,400 17,400 17,400 0% METERS/METER SUPPLIES 16,416 35,000 29,000 30,000 30,000 -14% PUMPING STATION SUPPLIES 32,821 39,000 24,000 39,000 39,000 0% WATER/SEWER 2,908 2,800 2,800 2,800 2,800 0% MATERIALS & SUPPLIES 76,775 113,800 92,800 124,100 124,100 9% TELEPHONE/FAX 5,366 6,900 3,900 17,800 17,800 158% ELECTRICITY 177,283 180,000 135,000 160,000 160,000 -11% HEATING OIL/GAS 382 500 500 500 500 0% SUBSCRIPTIONS AND DUES - 500 500 500 500 0% TRAINING/CONF/FOOD/TRAVEL 1,204 1,600 1,600 8,600 8,600 438% CONSULTING FEES 500 1,000 1,000 1,000 1,000 0% CONTRACTUAL SERVICES 85,348 93,400 73,400 101,400 101,400 9% GASOLINE 13,472 14,000 14,000 24,000 28,000 100% MAINT EQUIP REPAIRS/MAINT 2,921 1,500 1,500 1,500 1,500 0% RADIO REPAIRS/MAINTENANCE 3,200 3,200 5,900 4,200 31% ADMINISTRATIVE EXPENDITURES 286,520 302,600 234,600 321,200 323,500 7% OPERATING EXPENDITURES 996,439 1,112,500 1,023,500 1,163,400 1,165,700 5% TRUCKS - PURCHASE 47,617 196,200 205,200 185,000 134,000 -32% OTHER EQUIPMENT 220,149 6,000 6,000 59,000 59,000 883% CONSTRUCTION - PURCHASE 1,167,269 629,000 1,302,600 1,221,000 819,000 30% CAPITAL OUTLAY 1,435,036 831,200 1,513,800 1,465,000 1,012,000 22% TOTAL EXPENDITURES $ 2,431,474 $ 1,943,700 $ 2,537,300 $ 2,628,400 $ 2,177,700 12% REVENUES WATER/WASTEWATER FUND $ 996,439 $ 1,112,500 $ 1,023,500 $ 1,163,400 $ 1,165,700 WATER/WASTEWATER I & E FUND $ 1,435,036 $ 831,200 $ 1,513,800 $ 1,465,000 $ 1,012,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 11.0 11.0 11.0 11.0 270

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

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Electric Administration 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 239,790 302,800 302,800 287,200 287,200 -5% MATERIALS & SUPPLIES 131,292 212,800 212,800 212,800 212,800 0% ADMINISTRATIVE EXPENDITURES 133,114 394,500 394,500 394,500 394,100 0% OPERATING EXPENDITURES 504,196 910,100 910,100 894,500 894,100 -2% CAPITAL OUTLAY 317,794 1,843,200 2,446,100 1,570,000 1,570,000 -15% TOTAL EXPENDITURES $ 821,990 $ 2,753,300 $ 3,356,200 $ 2,464,500 $ 2,464,100 -11% Highlights: No significant changes for FY23. $1.5M HVAC project for Reed Street reprogrammed for FY23 (has been carried forward for several years). This project will be funded through loan proceeds. Numerous projects have been deferred. 273

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ADMINISTRATION 410-42-84-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 180,104 $ 207,500 $ 207,500 $ 214,700 $ 214,700 3% FICA TAXES 13,435 15,900 15,900 16,400 16,400 3% HEALTH INSURANCE 17,169 17,300 17,300 18,700 18,700 8% L I D INSURANCE 964 1,200 1,200 1,200 1,200 0% WORKERS COMPENSATION 495 700 700 700 700 0% PENSION 21,892 53,400 53,400 33,400 33,400 -37% OPEB 5,730 6,800 6,800 2,100 2,100 -69% PERSONNEL COSTS 239,790 302,800 302,800 287,200 287,200 -5% OFFICE SUPPLIES 974 1,000 1,000 1,000 1,000 0% PRINTING AND DUPLICATING 5,525 9,000 9,000 9,000 9,000 0% MEDICAL SUP & PHYSICALS - 100 100 100 100 0% COMPUTER HARDWARE 100 1,900 1,900 1,900 1,900 0% CITY BLDG MAINT SUPPLIES 122,231 200,000 200,000 200,000 200,000 0% WATER/SEWER 2,461 800 800 800 800 0% MATERIALS & SUPPLIES 131,292 212,800 212,800 212,800 212,800 0% TELEPHONE/FAX 4,024 4,000 4,000 4,000 4,000 0% ELECTRICITY 13,097 15,000 15,000 15,000 15,000 0% SUBSCRIPTIONS AND DUES 37,510 75,800 75,800 75,800 75,800 0% TRAINING/CONF/FOOD/TRAVEL - 3,000 3,000 3,000 3,000 0% CONTRACTUAL SERVICES 78,291 291,000 291,000 291,000 291,000 0% COMMUNITY RELATIONS EXP 192 5,000 5,000 5,000 5,000 0% GASOLINE - 300 300 300 300 0% TRUCK REPAIRS/MAINTENANCE - 400 400 400 - -100% ADMINISTRATIVE EXPENDITURES 133,114 394,500 394,500 394,500 394,100 0% OPERATING EXPENDITURES 504,196 910,100 910,100 894,500 894,100 -2% CONSTRUCTION - PURCHASE 315,394 1,843,200 2,393,500 1,570,000 1,570,000 -15% CAPITAL OUTLAY 317,794 1,843,200 2,446,100 1,570,000 1,570,000 -15% TOTAL EXPENDITURES $ 821,990 $ 2,753,300 $ 3,356,200 $ 2,464,500 $ 2,464,100 -11% REVENUES ELECTRIC FUND $ 504,196 $ 910,100 $ 910,100 $ 894,500 $ 894,100 ELECTRIC I & E FUND $ 317,794 $ 1,843,200 $ 2,446,100 $ 1,570,000 $ 1,570,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 274

Electric Engineering 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 939,144 1,068,700 1,068,700 1,181,400 1,181,400 11% MATERIALS & SUPPLIES 78,944 88,100 88,100 81,600 81,600 -7% ADMINISTRATIVE EXPENDITURES 198,241 262,800 262,800 350,600 348,300 33% OPERATING EXPENDITURES 1,216,329 1,419,600 1,419,600 1,613,600 1,611,300 14% CAPITAL OUTLAY 1,364,433 8,952,300 10,057,000 2,855,800 745,000 -92% TOTAL EXPENDITURES $ 2,580,762 $ 10,371,900 $ 11,476,600 $ 4,469,400 $ 2,356,300 -77% Highlights: Administrative expenditures increased due to several factors to include: SCADA Licensing, HVAC PM Maint, Rate Study Task contract, Moved 3 vehicles from FY23 to FY24 (budget concessions) Deferred two projects for the sum of $2.1M until FY24 (budget concessions) 275

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ENGINEERING 410-42-26-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 659,326 $ 727,000 $ 727,000 $ 823,000 $ 823,000 13% OVERTIME 10,604 12,700 12,700 12,100 12,100 -5% TEMPORARY HELP - 12,300 12,300 12,900 12,900 5% FICA TAXES 49,062 57,500 57,500 64,800 64,800 13% HEALTH INSURANCE 98,631 120,800 120,800 136,600 136,600 13% L I D INSURANCE 2,340 2,800 2,800 3,200 3,200 14% WORKERS COMPENSATION 25,208 34,300 34,300 39,500 39,500 15% PENSION 73,337 79,600 79,600 81,300 81,300 2% OPEB 20,636 21,700 21,700 8,000 8,000 -63% PERSONNEL COSTS 939,144 1,068,700 1,068,700 1,181,400 1,181,400 11% FURNITURE/FIXTURES 3,954 - - 3,000 3,000 100% UNIFORMS/UNIFORM ALLOW 6,072 7,700 7,700 7,700 7,700 0% BOOKS 107 500 500 500 500 0% SECURITY/SAFETY MATERIALS 4,692 8,200 8,200 5,000 5,000 -39% SMALL TOOLS 1,681 3,000 3,000 1,500 1,500 -50% COMPUTER SOFTWARE 35,412 36,500 36,500 31,600 31,600 -13% COMPUTER HARDWARE 2,502 7,200 7,200 7,300 7,300 1% ELEC MATERIALS/SUPPLIES 24,525 25,000 25,000 25,000 25,000 0% MATERIALS & SUPPLIES 78,944 88,100 88,100 81,600 81,600 -7% TELEPHONE/FAX 13,760 20,000 20,000 20,000 20,000 0% ELECTRICITY 1,407 1,700 1,700 1,700 1,700 0% SUBSCRIPTIONS AND DUES 60 300 300 400 400 33% TRAINING/CONF/FOOD/TRAVEL 16,288 22,300 22,300 18,800 18,800 -16% CONTRACTUAL SERVICES 122,165 135,000 135,000 221,200 221,200 64% ENVIRONMENTAL EXPENSES 30,836 60,000 60,000 60,000 60,000 0% GASOLINE 6,248 7,000 7,000 8,000 8,000 14% OTHER EQUIP REPAIRS/MAINT 3,526 10,000 10,000 7,500 7,500 -25% RADIO REPAIRS/MAINTENANCE 3,951 6,500 6,500 13,000 10,700 65% ADMINISTRATIVE EXPENDITURES 198,241 262,800 262,800 350,600 348,300 33% OPERATING EXPENDITURES 1,216,329 1,419,600 1,419,600 1,613,600 1,611,300 14% AUTOMOBILES - PURCHASE - 28,500 27,400 100,800 - -100% OTHER EQUIP - PURCHASE 110,956 571,800 689,700 180,000 180,000 -69% CONSTRUCTION - PURCHASE 27,721 130,000 99,600 45,000 45,000 -65% LIGHTING IMPROVEMENTS 617,416 175,000 509,900 1,750,000 - -100% TRANSMISSION/SWITCHES 46,122 50,000 153,000 50,000 50,000 0% DISTRIBUTION UPGRADES 411,597 997,000 978,300 730,000 470,000 -53% CAPITAL OUTLAY 1,364,433 8,952,300 10,057,000 2,855,800 745,000 -92% TOTAL EXPENDITURES $ 2,580,762 $ 10,371,900 $ 11,476,600 $ 4,469,400 $ 2,356,300 -77% REVENUES ELECTRIC FUND $ 1,216,329 $ 1,419,600 $ 1,419,600 $ 1,613,600 $ 1,611,300 ELECTRIC I & E FUND $ 1,364,433 $ 8,952,300 $ 10,057,000 $ 2,855,800 $ 745,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 11.0 11.0 11.0 11.0 BUDGETED PART-TIME POSITIONS - 1.0 1.0 1.0 1.0 276

Electric T&D 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 2,540,324 2,979,200 2,979,200 2,960,800 2,960,800 -1% MATERIALS & SUPPLIES 460,523 428,700 428,700 436,100 436,100 2% ADMINISTRATIVE EXPENDITURES 542,291.42 719,500 719,500 765,200 799,400 11% OPERATING EXPENDITURES 3,543,138 4,127,400 4,127,400 4,162,100 4,196,300 2% CAPITAL OUTLAY 754,521 1,320,800 1,740,900 2,075,900 2,075,900 57% TOTAL EXPENDITURES $ 4,297,659 $ 5,448,200 $ 5,868,300 $ 6,238,000 $ 6,272,200 15% Highlights: No significant changes for FY23. Numerous project costs have been deferred. 277

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC TRANSMISSION & DISTRIBUTION 410-42-82-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 1,571,675 $ 1,865,600 $ 1,865,600 $ 1,947,400 $ 1,947,400 4% OVERTIME 154,297 130,500 130,500 139,800 139,800 7% FICA TAXES 128,264 152,600 152,600 159,600 159,600 5% HEALTH INSURANCE 199,672 242,400 242,400 254,400 254,400 5% L I D INSURANCE 6,101 7,200 7,200 6,800 6,800 -6% WORKERS COMPENSATION 92,099 110,600 110,600 115,600 115,600 5% PENSION 340,328 411,700 411,700 318,300 318,300 -23% OPEB 47,887 58,600 58,600 18,900 18,900 -68% PERSONNEL COSTS 2,540,324 2,979,200 2,979,200 2,960,800 2,960,800 -1% UNIFORMS/UNIFORM ALLOW 18,533 23,000 23,000 23,000 23,000 0% SECURITY/SAFETY MATERIALS 24,134 35,000 35,000 32,000 32,000 -9% SMALL TOOLS 23,593 25,000 25,000 25,000 25,000 0% COMPUTER HARDWARE 5,147 1,100 1,100 3,000 3,000 173% METERS/METER SUPPLIES 36,910 38,000 38,000 46,500 46,500 22% WATER/SEWER 912 500 500 500 500 0% ELEC MATERIALS/SUPPLIES 351,294 306,100 306,100 306,100 306,100 0% MATERIALS & SUPPLIES 460,523 428,700 428,700 436,100 436,100 2% TELEPHONE/FAX 6,004 4,400 4,400 4,400 4,400 0% ELECTRICITY 1,694 500 500 1,800 1,800 260% HEATING OIL/GAS 3,143 6,000 6,000 6,000 6,000 0% INSURANCE 2,144 20,000 20,000 20,000 20,000 0% TRAINING/CONF/FOOD/TRAVEL 22,619 39,300 39,300 65,000 65,000 65% CONTRACTUAL SERVICES 418,121 541,500 541,500 541,500 541,500 0% ENVIRONMENTAL EXPENSES 19,150 28,000 28,000 28,000 28,000 0% RIGHT OF WAY 5,955 6,000 6,000 6,000 6,000 0% GASOLINE 24,688 30,000 30,000 30,000 67,900 126% TRUCK REPAIRS/MAINTENANCE 19,837 20,000 20,000 25,000 25,000 25% OTHER EQUIP REPAIRS/MAINT 11,247 13,500 13,500 23,500 23,500 74% RADIO REPAIRS/MAINTENANCE 7,690 10,300 10,300 14,000 10,300 0% ADMINISTRATIVE EXPENDITURES 542,291.42 719,500 719,500 765,200 799,400 11% OPERATING EXPENDITURES 3,543,138 4,127,400 4,127,400 4,162,100 4,196,300 2% TRUCKS - PURCHASE 27,680 - 415,400 214,400 214,400 100% OTHER EQUIP - PURCHASE - 192,600 188,900 429,500 429,500 123% UG TRANSFORMERS 144,920 360,000 360,000 650,000 650,000 81% UG CONDUCTORS/DEVICES 444,032 580,000 580,000 500,000 500,000 -14% METERS 9,954 160,000 160,000 282,000 282,000 76% CAPITAL OUTLAY 754,521 1,320,800 1,740,900 2,075,900 2,075,900 57% TOTAL EXPENDITURES $ 4,297,659 $ 5,448,200 $ 5,868,300 $ 6,238,000 $ 6,272,200 15% REVENUES ELECTRIC FUND $ 3,543,138 $ 4,127,400 $ 4,127,400 $ 4,162,100 $ 4,196,300 ELECTRIC I & E FUND $ 754,521 $ 1,320,800 $ 1,740,900 $ 2,075,900 $ 2,075,900 PERSONNEL BUDGETED FULL-TIME POSITIONS 23.0 24.0 24.0 24.0 23.0 278

Power Plant 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 2,536,615 - 799,000 613,200 613,200 100% MATERIALS & SUPPLIES 122,288 - - 43,200 43,200 100% ADMINISTRATIVE EXPENDITURES 2,076,429 2,219,500 1,420,500 1,097,600 1,097,600 -51% OPERATING EXPENDITURES 4,735,332 2,219,500 2,219,500 1,754,000 1,754,000 -21% CAPITAL OUTLAY 113,803 9,070,000 10,198,800 4,000,000 4,000,000 -56% TOTAL EXPENDITURES $ 4,849,134 $ 11,289,500 $ 12,418,300 $ 5,754,000 $ 5,754,000 -49% Highlights: Presentation of the personnel and materials/supplies costs during FY22 was not broken out from the Administrative expenditure category due to timing and contract changes. FY23 reflects staffing reductions/contract revisions for power plant operations as reflected in new contract recently approved and in place for future years. McKee Run is being Decommissioned. The Environmental consultant as well as TEA/Dover Energy Management Committee are working through the next steps in preparing an RFP for demolition. Funded by Depreciation Reserves. 279

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POWER PLANT OPERATIONS 410-42-80-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES & WAGES $ 1,773,211 $ - $ 591,000 $ 439,200 $ 439,200 100% OVERTIME 192,052 - 50,000 18,000 18,000 100% BURDEN @ 40% 571,352 - 158,000 156,000 156,000 100% PERSONNEL COSTS 2,536,615 - 799,000 613,200 613,200 100% OFFICE SUPPLIES/SUBSCRIPT 3,125 - - 2,400 2,400 100% PRINTING & DUPLICATING 1,055 - - - - 0% JANITORIAL SERV/SUPPLIES 14,560 - - - - 0% MEDICAL SUPPLIES - - - 1,000 1,000 100% UNIFORMS/UNIFORM ALLOW 7,301 - - - - 0% SECURITY/SAFETY MATERIALS 9,901 - - 1,500 1,500 100% SMALL TOOLS 122 - - 1,000 1,000 100% WATER TREATMENT CHEMICALS 19,247 - - 12,000 12,000 100% COMPUTER SOFTWARE 9,454 - - 13,300 13,300 100% CITY BUILDING MAINTENANCE 18,993 - - 6,000 6,000 100% WATER/SEWER 38,529 - - 6,000 6,000 100% MATERIALS & SUPPLIES 122,288 - - 43,200 43,200 100% OPERATOR INSURANCE 308,802 433,000 433,000 382,000 382,000 -12% TELEPHONE 5,264 - - 6,000 6,000 100% POSTAGE 4,613 - - 3,000 3,000 100% ELECTRICITY 541,821 - - 96,000 96,000 100% HEATING OIL/GAS 37,421 - - - - 0% TRAINING/CONF/FOOD/TRAVEL 10,198 - - 8,000 8,000 100% CONTRACTUAL SERVICES 82,010 1,786,500 987,100 180,000 180,000 -90% ENVIRONMENT EXPENSES 200,028 - - 72,000 72,000 100% OPERATOR MANAGEMENT FEE 737,500 - - 231,000 231,000 100% HOME OFFICE LABOR 13,542 - - 12,000 12,000 100% RIGHT OF WAY/PERMITS 61,058 - - 35,000 35,000 100% GASOLINE 1,013 - - 2,400 2,400 100% OTHER EQUIPT/MAINTENANCE 9,017 - - 16,000 16,000 100% RADIO REPAIRS/MAINTENANCE 421 - 400 2,200 2,200 100% AUXILLARY SYSTEMS 5,336 - - - - 0% BOILER SYSTEMS 12,008 - - - - 0% CONTINUOUS EMISSIONS MONI 3,621 - - 4,000 4,000 100% FIRE PROTECTION SYSTEM 6,748 - - 6,000 6,000 100% FUEL OIL/GAS SYSTEMS 690 - - - - 0% COMBUSTION TURBINE MAINT 31,089 - - 36,000 36,000 100% POWER DISTRIBUTION SYSTEM 4,230 - - 6,000 6,000 100% ADMINISTRATIVE EXPENDITURES 2,076,429 2,219,500 1,420,500 1,097,600 1,097,600 -51% OPERATING EXPENDITURES 4,735,332 2,219,500 2,219,500 1,754,000 1,754,000 -21% CONSTRUCTION-PURCHASE 113,803 9,070,000 10,198,800 4,000,000 4,000,000 -56% CAPITAL OUTLAY 113,803 9,070,000 10,198,800 4,000,000 4,000,000 -56% TOTAL EXPENDITURES $ 4,849,134 $ 11,289,500 $ 12,418,300 $ 5,754,000 $ 5,754,000 -49% REVENUES ELECTRIC FUND - OPERATING $ 4,735,332 $ 2,219,500 $ 2,219,500 $ 1,754,000 $ 1,754,000 ELECTRIC I & E FUND - CIP $ 113,803 $ 9,070,000 $ 10,198,800 $ 4,000,000 $ 4,000,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 24.0 24.0 24.0 4.0 - 280

Power Supply 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE 65 SERIES TOTAL 675,995 744,800 744,800 744,800 744,800 0% 95 SERIES TOTAL 32,080,272 44,698,200 44,698,200 84,048,600 84,048,600 88% 98 SERIES TOTAL 604,651 300,200 300,200 423,300 423,300 41% TOTAL EXPENDITURES $ 33,360,917 $ 45,743,200 $ 45,743,200 $ 85,216,700 $ 85,216,700 86% Highlights: Power supply costs have more than tripled. Pricing was below $40 in July 2021, rose to $50.25 in Dec 2021 to $160 in April 2022. We have not seen pricing such as this in approximately 10-15 years, so roughly 2006-2008. The City continuous to make hedging decisions that favor the City’s portfolio. A new Rate Study is underway, that will help us to align operating, capital, reserves and customer charges. 281

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POWER SUPPLY 410-42-81-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE CONTRACTUAL SERVICES $ 1,500 $ 60,000 $ 60,000 $ 60,000 $ 60,000 0% LEGAL EXPENSES 39,695 50,000 50,000 50,000 50,000 0% CONTRACTUAL SERVICES - - - - - 0% OPERATOR/SUPPLY MGMT FEE 634,800 634,800 634,800 634,800 634,800 0% 65 SERIES TOTAL 675,995 744,800 744,800 744,800 744,800 0% 3RD PARTY HEDGE PURCHASES 17,595,536 19,773,200 19,773,200 32,617,500 32,617,500 65% CAPACITY CHARGES 14,266,256 13,528,300 13,528,300 13,528,300 13,528,300 0% CAPACITY CREDITS (12,189,422) (5,411,200) (5,411,200) (5,703,900) (5,703,900) 5% SOLAR POWER SUPPLY 2,726,425 3,237,300 3,237,300 3,153,300 3,153,300 -3% SOLAR RENEWAL ENERGY CREDIT 365,836 409,600 409,600 388,300 388,300 -5% RENEWABLE ENERGY CREDITS 18,484 1,300,000 1,300,000 5,177,000 5,177,000 298% REGIONAL GREENHOUSE GAS - 33,700 33,700 53,500 53,500 59% PJM CHARGES - TRANS. & FEES 7,082,694 6,772,100 6,772,100 10,111,200 10,111,200 49% PJM CHARGES - ENERGY 3,261,176 5,508,400 5,508,400 25,850,300 25,850,300 369% PJM CREDITS (397,110) (87,000) (87,000) (400,400) (400,400) 360% PJM SPOT MARKET ENERGY (649,602) -366200 (366,200) (726,500) (726,500) 98% 95 SERIES TOTAL 32,080,272 44,698,200 44,698,200 84,048,600 84,048,600 88% GAS FUEL 590,321 300,200 300,200 378,000 378,000 26% NO. 2 FUEL OIL 14,329.56 - - 45,300 45,300 100% 98 SERIES TOTAL 604,651 300,200 300,200 423,300 423,300 41% OPERATING EXPENDITURES 33,360,917 45,743,200 45,743,200 85,216,700 85,216,700 86% TOTAL EXPENDITURES $ 33,360,917 $ 45,743,200 $ 45,743,200 $ 85,216,700 $ 85,216,700 86% REVENUES ELECTRIC FUND $ 33,360,917 $ 45,743,200 $ 45,743,200 $ 85,216,700 $ 85,216,700 282

Electric Meter Reading 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 336,782 352,600 352,600 313,400 313,400 -11% MATERIALS & SUPPLIES 11,038 15,100 15,100 14,900 14,900 -1% ADMINISTRATIVE EXPENDITURES 16,371.55 21,700 21,700 22,900 25,300 17% OPERATING EXPENDITURES 364,192 389,400 389,400 351,200 353,600 -9% CAPITAL OUTLAY - - - 44,300 44,300 100% TOTAL EXPENDITURES $ 364,192 $ 389,400 $ 389,400 $ 395,500 $ 397,900 2% Highlights: Significant turnover in this department is fueling the decrease in personnel expense. Capital outlay: Metering Equipment upgrade 283

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE METER READING 410-42-85-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 175,724 $ 194,300 $ 194,300 $ 196,200 $ 196,200 1% OVERTIME 11,043 19,200 19,200 10,200 10,200 -47% FICA TAXES 13,599 16,300 16,300 15,800 15,800 -3% HEALTH INSURANCE 52,030 52,000 52,000 38,000 38,000 -27% L I D INSURANCE 876 1,000 1,000 1,000 1,000 0% WORKERS COMPENSATION 9,417 9,600 9,600 11,300 11,300 18% PENSION 68,507 54,200 54,200 39,000 39,000 -28% OPEB 5,587 6,000 6,000 1,900 1,900 -68% PERSONNEL COSTS 336,782 352,600 352,600 313,400 313,400 -11% UNIFORMS/UNIFORM ALLOW 5,135 5,200 5,200 6,000 6,000 15% SECURITY/SAFETY MATERIALS - 100 100 100 100 0% SMALL TOOLS 2,193 4,400 4,400 4,400 4,400 0% METER READING SUPPLIES 2,710 4,400 4,400 4,400 4,400 0% MATERIALS & SUPPLIES 11,038 15,100 15,100 14,900 14,900 -1% TELEPHONE/FAX 1,949 3,300 3,300 2,700 2,700 -18% TRAINING/CONF/FOOD/TRAVEL 219 1,000 1,000 500 500 -50% GASOLINE 5,245 7,500 7,500 7,500 10,700 43% OTHER EQUIP REPAIRS/MAINT 7,499 7,500 7,500 10,700 10,700 43% RADIO REPAIRS/MAINTENANCE 1,459 2,400 2,400 1,500 700 -71% ADMINISTRATIVE EXPENDITURES 16,371.55 21,700 21,700 22,900 25,300 17% OPERATING EXPENDITURES 364,192 389,400 389,400 351,200 353,600 -9% OTHER EQUIP - PURCHASE - - - 44,300 44,300 100% CAPITAL OUTLAY - - - 44,300 44,300 100% TOTAL EXPENDITURES $ 364,192 $ 389,400 $ 389,400 $ 395,500 $ 397,900 2% REVENUES ELECTRIC FUND $ 364,192 $ 389,400 $ 389,400 $ 351,200 $ 353,600 ELECTRIC I & E FUND $ - $ - $ - $ 44,300 $ 44,300 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 284

Electric System Operations 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE PERSONNEL COSTS 738,110 942,200 942,200 864,400 864,400 -8% TOTAL EXPENDITURES 738,110.07 $ 942,200 $ 942,200 $ 864,400 $ 864,400 -8% Highlights: Personnel turnover has driven the decrease we have notated, but no significant change for FY23. 285

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SYSTEM OPERATIONS 410-42-86-99-000 2020-2021 2021-2022 2021-2022 2022-2023 2022-2023 % DESCRIPTION ACTUAL BUDGET REVISED REQUESTED RECOMMENDED CHANGE SALARIES $ 434,658 $ 563,600 $ 563,600 $ 506,700 $ 506,700 -10% OVERTIME 99,912 101,000 101,000 111,000 111,000 10% FICA TAXES 39,557 50,800 50,800 47,300 47,300 -7% HEALTH INSURANCE 69,642 95,200 95,200 93,000 93,000 -2% L I D INSURANCE 1,542 2,400 2,400 1,900 1,900 -21% WORKERS COMPENSATION 16,681 30,000 30,000 30,200 30,200 1% PENSION 63,313 81,400 81,400 69,300 69,300 -15% OPEB 12,805 17,800 17,800 5,000 5,000 -72% PERSONNEL COSTS 738,110 942,200 942,200 864,400 864,400 -8% TOTAL EXPENDITURES 738,110.07 $ 942,200 $ 942,200 $ 864,400 $ 864,400 -8% REVENUES ELECTRIC FUND $ 738,110 $ 942,200 $ 942,200 $ 864,400 $ 864,400 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 6.0 6.0 6.0 6.0 286

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

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SPECIAL REVENUE FUNDS Special Revenue Funds include the group of funds classified as grant funds and a Realty Transfer Tax Fund. The proceeds from specific revenue sources are restricted to specified expenditure purposes. The City adopts budgets for selected Special Revenue Funds. Combining and individual statements appear in this section. POLICE GRANTS The City of Dover Police Department receives various grants from the State of Delaware for public and highway safety and the U.S. Department of Justice for local law enforcement. All grant transactions are recorded in this fund. LIBRARY GRANTS The City of Dover Public Library receives various grants from the State of Delaware, Kent County, and the Federal Government. Activities associated with these grants are recorded in this fund. MUNICIPAL STREET AID The State of Delaware has passed legislation to share a portion of Delaware’s motor fuel tax revenue with local municipalities through grants. The amount of the grant the City receives depends on its population and miles of streets maintained. The grant is used for street light expense within the City. CDBG HOUSING GRANTS & NEIGHBORHOOD STABILIZATION PROGRAM The City receives a U.S. Department of Housing and Urban Development Entitlement Grant for the Community Development Block Grant Program. This is to provide decent housing, a suitable living environment and expand economic opportunities primarily for people of low and moderate incomes. Combined with the CDBG Fund is the Neighborhood Stabilization Program (NSP) that provides assistance in the redevelopment of residential properties that have been abandoned and foreclosed upon to stabilize residential communities. 287

SPECIAL REVENUE FUNDS (continued) STATE OF DELAWARE DEPARTMENT OF TRANSPORTATION GRANTS The State of Delaware Department of Transportation grants provide funds for specific street projects in the City. State law provides funds to the State’s elected officials for suburban street aid, which officials can then provide to their respective districts. The City receives these funds for designated street projects and records all transactions for this fund. SUBSTANCE ABUSE PREVENTION GRANT The State of Delaware General Assembly Grant-In-Aid Program provides funds to implement an after-school program for at-risk and/or disadvantaged youths in the City of Dover. The City runs this program out of the Parks & Recreation Department. ELECTRONIC RED-LIGHT SAFETY PROGRAM (ERLSP) The State of Delaware Department of Transportation provides a grant to municipalities that implement the Electronic Red- Light Safety Program. Under this program, the City is granted a portion of the fines collected from drivers who are ticketed for running red lights installed with electronic photo identification equipment within the City limits. REALTY TRANSFER TAX Delaware Code states that realty transfer tax realized by the City shall be segregated from the general fund and the funds shall be expended solely for the capital and operating costs of public safety services, economic development programs, public works services, capital projects and improvements, infrastructure projects and improvements and debt reduction. LODGING TAX In 2019 the Delaware General Assembly authorized Kent County and the City of Dover to charge up to 3% of the cost of a room rental at a hotel, motel or other overnight lodging business as provided in 30 Del C. §6101. On September 30, 2019 the Dover City Council approved Ordinance #2019-16 adopting a phased-in lodging tax for the City of Dover. On July 1, 2020 a tax of 0.5% will be implemented. On July 1, 2021 the rate will be 1.0% and a year later the lodging tax will be increased to 1.5% and remain at that level unless changed by the City Council. 288

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 200 - MUNICIPAL STREET AID FUND CASH RECEIPTS 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS BEGINNING BALANCE 100 100 100 100 - 0.0% STATE GRANT 797,580 665,300 792,000 750,000 84,700 12.7% INTEREST EARNED 246 - - - - 0.0% TOTALS 797,926 665,400 792,100 750,100 84,700 12.7% BUDGET SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS TRANSFER TO GENERAL FUND 797,826 665,300 792,000 750,000 84,700 12.7% CURRENT YEAR BALANCE 100 100 100 100 - 0.0% TOTALS 797,926 665,400 792,100 750,100 84,700 12.7% 289

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC RED LIGHT PROGRAM CASH RECEIPTS 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS BEGINNING BALANCE 100 100 100 100 - 0.0% POLICE FINES 267,109 400,000 250,000 400,000 - 0.0% TOTALS 267,209 400,100 250,100 400,100 - 0.0% BUDGET SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS TRANSFER TO GENERAL FUND 267,109 400,000 250,000 400,000 - 0.0% CURRENT YEAR BALANCE 100 100 100 100 - 0.0% TOTALS 267,209 400,100 250,100 400,100 - 0.0% 290

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 202 - REALTY TRANSFER TAX CASH RECEIPTS 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS BEGINNING BALANCE - - - - - 0.0% REALTY TRANSFER TAXES 4,832,590 1,400,000 2,800,000 1,800,000 400,000 28.6% INTEREST EARNED 730 - - - - 0.0% TOTALS 4,833,320 1,400,000 2,800,000 1,800,000 400,000 28.6% BUDGET SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS PROGRAM EXPENDITURES - - - - - 0.0% TRANSFER TO GENERAL FUND 4,833,320 1,400,000 2,800,000 1,800,000 400,000 28.6% CURRENT YEAR BALANCE - - - - - 0.0% TOTALS 4,833,320 1,400,000 2,800,000 1,800,000 400,000 28.6% 291

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 203 - COMMUNITY TRANSPORTATION IMPROVEMENT FUND OPERATING REVENUES 2021/22 $ DIFFERENCE 2020/2021 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE PRIOR YEAR BALANCE 70,913 662,352 312,400 200,000 (462,352) -69.8% GRANTS REVENUE 92,867 400,000 634,300 400,000 - 0.0% INTEREST INCOME 396 - - - - 0.0% TOTALS 164,176 1,062,352 946,700 600,000 (462,352) -43.5% OPERATING EXPENSES 2021/22 $ DIFFERENCE 2020/2021 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE PROGRAM EXP. GRANT RELATED 92,377 750,000 747,400 400,000 (350,000) -46.7% CURRENT YEAR BALANCE 71,799 312,352 199,300 200,000 (112,352) -36.0% TOTALS 164,176 1,062,352 946,700 600,000 (462,352) -43.5% 292

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 204 - SUBSTANCE ABUSE PREVENTION PROGRAM OPERATING REVENUES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE PRIOR YEAR BALANCE 93,700 52,000 52,000 83,700 31,700 61.0% GRANTS REVENUE 28,030 28,000 28,000 28,000 - 0.0% RECREATION REVENUE 61,147 33,000 33,000 33,000 - 0.0% TOTALS 182,877 113,000 113,000 144,700 31,700 28.1% OPERATING EXPENSES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE TEMPORARY HELP/BENEFITS 66,272 68,500 68,500 68,500 - 0.0% PROGRAM EXPENSES/SUPPLIES 35,512 35,000 35,000 35,000 - 0.0% CURRENT YEAR BALANCE 81,092 9,500 9,500 41,200 31,700 333.7% TOTALS 182,877 113,000 113,000 144,700 31,700 28.1% 293

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 205 - LIBRARY GRANT OPERATING REVENUES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY22 BUDGET CHANGE PRIOR YEAR BALANCE - 75,510 31,330 31,330 0.0% STATE GRANT 293,431 275,000 339,852 338,432 63,432 23.1% FEDERAL GRANT 2,340 2,700 2,700 2,000 (700) -25.9% OTHER GRANTS - - 43,309 - - 0.0% TOTALS 295,771 277,700 461,371 371,762 94,062 33.9% OPERATING EXPENSES 2019/20 702,100 2018/19 ORIGINAL 2019/20 2022/23 (136,400) $ ACTUAL APPROVED PROJECTED RECOMMENDED (45,400) CHANGE STATE GRANTS FURNITURE/FIXTURES 5,500 5,000 33,289 7,800 2,800 56.0% OFFICE SUPPLIES 25,667 23,100 30,000 30,000 6,900 29.9% PRINTING AND DUPLICATING 13,500 15,000 10,000 10,000 (5,000) -33.3% PROGRAM EXPENSES/SUPPLIES 30,352 28,200 55,310 37,000 8,800 31.2% BOOKS 124,024 125,000 162,855 145,000 20,000 16.0% COMPUTER SOFTWARE 1,869 3,000 6,000 6,000 3,000 100.0% COMPUTER HARDWARE 386 500 5,000 5,000 4,500 900.0% FED GRANT PROG EXP - - 3,334 - - 0.0% AUDIO VISUAL SUPPLIES 76,693 67,700 93,320 85,000 17,300 25.6% POSTAGE 31 100 100 100 - 0.0% TRAINING/CONF/FOOD/TRAV 4,422 3,000 5,000 5,000 (3,000) 0.0% OFF EQP/REPAIRS & MAINT 4,562 1,900 3,355 2,000 100 5.3% OTHER EQUIP - LEASE 2,158 2,500 6,000 6,000 3,500 140.0% STATE GRANT PROG EXP - - 42,975 SUBTOTAL EXPENSES STATE GRANTS 289,163 275,000 456,538 338,900 63,900 23.2% FEDERAL GRANTS PROGRAM EXPENSES/SUPPLIES 1,600 2,700 2,700 2,000 (700) -25.9% SUBTOTAL EXPENSES FEDERAL GRANTS 1,600 2,700 2,700 2,000 (700) -25.9% GRAND TOTAL EXPENSES 290,763 277,700 459,238 340,900 63,200 22.8% CURRENT YEAR BALANCE 5,008 - 2,133 30,862 30,862 0.0% TOTALS 295,771 277,700 461,371 371,762 94,062 33.9% 294

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 206 - COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) OPERATING REVENUES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE PRIOR YEAR BALANCE CDBG - 2,500 208,573 2,000 (500) -20.0% CDBG GRANTS RECEIVED 217,691 632,077 335,092 346,104 (285,973) -45.2% REVENUE FROM NSP - - - - - 0.0% TOTALS 217,691 634,577 543,665 348,104 (286,473) -45.1% OPERATING EXPENSES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE Prior year Closing cost/down payment program 1,793 1,855 36,884 - (1,855) -100.0% Prior year Dover Interfaith Ministry 1,353 - 40,000 - - 0.0% Prior year Connection Supp Program 551 - - - - 0.0% Prior year MHDC emergency home repair 7,667 35,385 47,552 - (35,385) -100.0% Prior year DIMH & Central DE Housing Collaborative - - 8,771 Prior year Milford housing H/O rehab 9,478 55,522 30,518 - (55,522) -100.0% Prior year admin expense - - 15,247 Current year closing cost/down payment program 103,145 97,845 176,213 131,883 34,038 34.8% Current year Connection Comm Supp program 486 - - - - 0.0% Current year Dover Interfaith Ministry 22,000 30,000 28,000 30,000 - 0.0% Current year MHDC emergency home repair 4,334 33,000 23,901 - (33,000) -100.0% Current year Habitat for Humanity 13,846 - - - - 0.0% Current year MHDC homeowner rehab. 17,890 25,000 40,000 55,000 30,000 120.0% Current year House of Hope - - - 20,000 20,000 0.0% Current year DIMH & Central DE Housing Collaborative - 75,284 18,740 - (75,284) -100.0% Current year Cares Act COVID-19 - 163,211 12,600 - (163,211) -100.0% Current year admin expense 35,147 114,976 63,239 69,211 (45,765) -39.8% CURRENT YEAR BALANCE CDBG - 2,500 2,000 42,010 39,510 1580.4% TOTALS 217,691 634,577 543,665 348,104 (286,473) -45.1% 295

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE GRANTS OPERATING REVENUES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY22 BUDGET CHANGE PRIOR YEAR BALANCE 50,000 50,000 50,000 50,000 - 0.0% GRANTS RECEIVED 209,387 780,000 780,000 752,500 (27,500) -3.5% INTEREST INCOME 266 - - - - 0.0% TOTALS 259,653 830,000 830,000 802,500 (27,500) -3.3% OPERATING EXPENSES 400,000 $ DIFFERENCE - ORIGINAL 400,000 600,000 FY21 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY20 BUDGET CHANGE EXPENDITURES MATERIALS AND SUPPLIES POLICE EQUIPT & PROG SUPP 85,768 235,000 235,000 375,000 140,000 59.6% TECHNOLOGY EQUIPMENT - 210,000 210,000 - (210,000) -100.0% ADMINISTRATIVE EXPENDITURES CELL PHONE CHARGES - 15,000 15,000 - (15,000) -100.0% TRAINING 1,598 10,000 10,000 75,000 65,000 650.0% TOTAL EXPENDITURES 87,366 470,000 470,000 450,000 (20,000) -4.3% OTHER FINANCING USES OPERATING TRANSFERS-OUT 186,181 310,000 310,000 352,500 42,500 13.7% TOTAL FINANCING USES 186,181 310,000 310,000 352,500 42,500 13.7% CURRENT YEAR BALANCE (13,894) 50,000 50,000 - (50,000) -100.0% TOTALS 259,653 830,000 830,000 802,500 (27,500) -3.3% THE ABOVE BUDGET INCLUDES THE POLICE GRANTS FUND, USDOJ BYRNE GRANTS FUND AS WELL AS THE OTHER FEDERAL POLICE GRANTS FUND. - 296

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE GRANTS OPERATING REVENUES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY22 BUDGET CHANGE PRIOR YEAR BALANCE 121,559 129,000 11,100 50,000 (79,000) -61.2% GRANTS RECEIVED 517,826 635,000 818,900 405,000 (230,000) -36.2% INTEREST INCOME 2,949 - - - - 0.0% TOTALS 642,334 764,000 830,000 455,000 (309,000) -40.4% OPERATING EXPENSES 2019/20 $ DIFFERENCE 2018/19 ORIGINAL 2019/20 2020/21 FY21 VS $ ACTUAL APPROVED PROJECTED RECOMMENDED FY20 BUDGET CHANGE EXPENDITURES PERSONNEL EXPENDITURES CADET PROGRAM SALARIES 11,856 11,900 11,900 - (11,900) -100.0% CADET PROGRAM FICA 907 900 900 - (900) -100.0% CADET PROGRAM W/COMP 732 700 700 - (700) -100.0% MATERIALS AND SUPPLIES POLICE EQUIPT & PROG SUPP 217,560 317,000 643,600 355,000 38,000 12.0% ADMINISTRATIVE EXPENDITURES CELL PHONE CHARGES 18,603 20,000 20,000 - (20,000) -100.0% TRAINING 15,500 15,000 19,700 - (15,000) -100.0% AUDIT FEES - 1,000 1,000 - (1,000) -100.0% CONTRACTUAL SERVICES 9,443 - - - - 0.0% TOTAL EXPENDITURES 274,600 366,500 697,800 355,000 (11,500) -3.1% OTHER FINANCING USES OPERATING TRANSFERS-OUT 123,140 90,000 100,300 50,000 (40,000) -44.4% TOTAL FINANCING USES 123,140 90,000 100,300 50,000 (40,000) -44.4% CURRENT YEAR BALANCE 244,593 307,500 31,900 - (307,500) -100.0% TOTALS 642,334 764,000 830,000 405,000 (359,000) -47.0% THE ABOVE BUDGET INCLUDES THE POLICE GRANTS FUND, USDOJ BYRNE 297

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 208 - LODGING TAX CASH RECEIPTS 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS BEGINNING BALANCE - - - - - 0.0% LODGING TAXES 129,967 300,000 275,000 300,000 - 0.0% TOTALS 129,967 300,000 275,000 300,000 - 0.0% BUDGET SUMMARY 2021/22 $ DIFFERENCE % CHG 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS FY23 VS ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET FY22 VS TRF TO GOV'T CAPITAL PRJCTS (101) 129,967 300,000 275,000 300,000 - 0.0% CURRENT YEAR BALANCE - - - - - 0.0% TOTALS 129,967 300,000 275,000 300,000 - 0.0% 298

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 210 - AMERICAN RESCUE PLAN ACT FUND OPERATING REVENUES $ DIFFERENCE 2021/22 2022/23 FY23 VS % PROJECTED RECOMMENDED FY22 BUDGET CHANGE PRIOR YEAR BALANCE - 1,809,600 1,809,600 0.0% GRANTS REVENUE 4,309,600 4,300,000 (9,600) -100.2% TOTALS 4,309,600 6,109,600 1,800,000 0.0% OPERATING EXPENSES $ DIFFERENCE 2021/22 2022/23 FY23 VS % PROJECTED RECOMMENDED FY22 BUDGET CHANGE PROGRAM EXPENSES/SUPPLIES 2,500,000 - (2,500,000) 0.0% PROGRAM EXP. CITY APPROPRIATED - 6,098,000 6,098,000 0.0% CURRENT YEAR BALANCE 1,809,600 11,600 (1,798,000) 0.0% TOTALS 4,309,600 6,109,600 1,809,600 0.0% 299

FINANCIAL SCHEDULES PROPRIETARY FUND TYPES INTERNAL SERVICE FUNDS WORKERS’ COMPENSATION INSURANCE FUND The City has created this fund to account for the revenues and expenses related to a self- insured Workers’ Compensation Fund. The revenues are received from the City's various funds. These funds contribute to the Workers’ Compensation Fund an amount based on salaries at a pre-determined assessment rate. Claims paid, reinsurance cost and third- party administrator's fees are charged to this fund. Budgetary schedule is included for public review of budgetary compliance. 300

FY 2023 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE 600 - WORKER'S COMPENSATION FUND OPERATING REVENUES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE BEGINNING BALANCE 1,540,000 1,803,600 1,803,600 2,108,100 304,500 16.9% INTEREST INCOME 30,501 28,500 28,500 28,500 - 0.0% PREMIUM FROM CITY 919,173 993,500 788,700 1,000,000 6,500 0.7% MISCELLANEOUS REVENUE - - - - - 0.0% TOTALS 2,489,673 2,825,600 2,620,800 3,136,600 311,000 11.0% OPERATING EXPENSES 2021/22 $ DIFFERENCE 2020/2021 ORIGINAL 2021/22 2022/23 FY23 VS % ACTUAL BUDGET PROJECTED RECOMMENDED FY22 BUDGET CHANGE PROGRAM EXPENSE - CLAIMS 175,015 480,000 285,000 300,000 (180,000) -37.5% INSURANCE 145,285 145,000 173,700 182,500 37,500 25.9% STATE OF DEL - SELF INSURANCE TAX 33,512 39,000 39,000 39,000 - 0.0% CONTRACTUAL SERVICES 15,961 25,000 15,000 20,000 (5,000) -20.0% TOTAL EXPENSES 369,773 689,000 512,700 541,500 176,300 -21.4% CURRENT YEAR BALANCE 2,119,901 2,136,600 2,108,100 2,595,100 458,500 21.5% TOTALS 2,489,673 2,825,600 2,620,800 3,136,600 311,000 11.0% 301

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