Paj 1
CITY OF DOVER, DELAWARE
SPECIAL LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE
MEETING
Wednesday, April 22, 2026 at 6:00 PM
City Hall Council Chambers, 15 Loockerman Plaza, Dover, Delaware
AGENDA
Public comments are welcomed on any item and will be permitted at the appropriate time. When
possible, please notify the City Clerk (302-736-7008 or email at cityclerk@dover.de.us) should you
wish to be recognized.
VIRTUAL MEETING NOTICE
This meeting will be held in City Hall Council Chambers with electronic access via
WebEx. Public participation infor mation is as follows:
Dial: 1-650-479-3208
Link: https://shorturl.at/cP7JE
Event number: 2536 164 0636
Event password: DOVER (if needed)
If you are new to WebEx, get the app now at https://www.webex.com/ to be ready when the meeting
starts.
CALL THE SPECIAL LEGISLATIVE, FINANCE, AND ADMINISTRATION MEETING TO
ORDER
ADOPTION OF AGENDA
L Preliminary FY27 Budget Discussion
ADJOURNMENT OF THE SPECIAL LEGISLATIVE, FINANCE, AND ADMINISTRATION
COMMITTEE MEETING
THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. PURSUANT TO
29 DEL. C. §10004(e)(2), THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION
OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS, WHICH ARISE AT THE
TIME OF THE MEETING
Paj 2
City of Dover
City Manager’s Office
PO Box 475
Dover DE 19903-0475
Phone: (302) 736-7005
E-Mail: sduca@dover.de.us
To: Legislative, Finance and Administration Committee
CC: Patricia M. Marney, Controller / Treasurer
Jeff Dill, Budget Analyst
From: Sharon J. Duca, P.E., ICMA-CM, Acting City Manager MA
Date: April 17, 2026
Subject: Preliminary FY27 Budget Discussion
Attachments: General Fund — Draft Fund Summary, Division Summary and Notes
Sanitation Fund — Draft Fund Summary, Division Summary and Notes
Water Fund — Draft Fund Summary, Division Summary and Notes
Wastewater Fund — Draft Fund Summary, Division Summary and Notes
Electric Fund — Draft Fund Summary, Division Summary and Notes
Section 44 of the City of Dover Charter requires that “‘on or before the second Tuesday of May of each year, the
city manager shall prepare and submit to the council a draft budget presenting a financial plan for conducting
the affairs of the city for the ensuing fiscal year”. This ultimately results in the scheduling of budget hearings
during the second half of May each year. In preparation, we wanted to start budget discussions earlier this year.
This Preliminary FY27 Budget Discussion was scheduled as a Special Legislative, Finance and Administration
Committee Meeting.
The attached draft documents represent parts of the overall budget book which will be officially submitted in
May. They represent the current snapshot of the proposed FY27 Budget as of April 17, 2026. The budget
preparation process started in October of 2025. As data came together, it became evident that there was a high
differential between revenues and expenses for the General Fund requested budget; approximately -$13 million.
(The requested FY27 budget is on the fund summary sheet for each fund which immediately follows the section
cover page.)
The City of Dover Financial Policies, amended June 24, 2019, “present a standardized set of principles that the
City follows in managing it financial and budgetary affairs”. In particular, the policies provide that “the City
will adopt a balanced budget, for all funds maintained by the City, in which total anticipated revenues must
equal or exceed the budgeted expenditures” and “the beginning budget balance will not be considered a revenue
source”. (It should be noted that the budget balance has been used as a means to balance the budget previously.
These funds, particularly in the General Fund, are no longer adequate to cover.)
Taking these principles into consideration, the budget team, department heads and other City staff began
evaluating the requested budget more closely. Various cuts were made to reduce the requested budget. (The
Paj 3
Preliminary FY27 Budget Discussion
April 17, 2026
Page 2 of 2
current proposed budget can be found in the recommended column on the fund summary sheets.) By making
these cuts, the differential for the General Fund was reduced to approximately -$7.2 million. The differential
among all funds for the recommended budget is as follows:
General Fund: -$7.2 million
Sanitation Fund: $2 million
Water Fund: $58 thousand
Wastewater Fund: $467 thousand
e Electric Fund: -$11.7 million
To find further detail on cuts that were made, note sheets are provided following division summary sheets.
It should be noted that continuing to defer operating and capital programs is not sustainable. (For example, the
Street Program and Water Quality Improvements Program were deferred.) It is also necessary to find a
sustainable means to cover rising personnel-related costs which are our largest expense, yet greatest asset. Due
to the level of cuts already made, it is necessary to look at increasing existing revenues, finding new revenue
streams, evaluating level of service expectations and possible personnel adjustments such as hiring freezes.
It is hoped that the April 22, 2026 Preliminary FY27 Budget Discussion will bring forth valuable dialogue
regarding the path forward. This is our budget — every department, every elected official and every constituent
has a stake in this budget at the end (even if hard choices have to be made) we have to be able to provide levels
of services that our community expects and needs and then we can look at additional wants.
Thank you in advance for allowing this extra time to dive in deeper and get an earlier glance at where we stand.
Paj 5
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
BEGINNING BALANCE
FINES AND POLICE REVENUE
LIBRARY REVENUES.
KENT COUNTY BOOK REIMBURSEMENT
BUSINESS LICENSES
PERMITS AND OTHER FEES
MISCELLANEOUS CHARGES
POLICE EXTRA DUTY
PROPERTY TAXES
RECREATION REVENUE
FRANCHISE FEE
RENT REVENUE - GARRISON FARM
COURT OF CHANCERY FEES
INVESTMENT INCOME
RECEIPTS SUBTOTAL
INTERFUND SERVICE RECEIPTS
INTERFUND SERVICE RECEIPTS GEN GOV
INTERFUND SERVICE RECEIPTS PUB WORKS
INTERFUND SERVICE RECEIPTS CENT SRVCS
INTERFUND SERVICE RECEIPTS FIN ADMIN
INTERFUND SERVICE RECEIPTS SUBTOTAL
GRANTS:
POLICE EXTRA DUTY
POLICE GRANTS FUND
POLICE PENSION GRANT
GREEN ENERGY GRANT
MISC GRANT REVENUE
DEMA GRANT
GRANTS SUBTOTAL
TRANSFERS FRO!
TRANSFER TAX
LODGING TAX
AMBULANCE SERVICE
MUNICIPAL STREET AID
CIVIL TRAFFIC PENALTIES
WATERIWASTEWATER
ELECTRIC
TRANSFERS FROM SUBTOTAL
TOTAL REVENUES
TOTAL BEGINNING BALANCE & REVENUE
CASH RECEIPT SUMMARY
GENERAL FUND
2025/26 $ DIFFERENCE % CHG
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS
ACTUAL APPROVED PROJECTED REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS
11,863,263 11,180,500 10,139,600 4,408,200 4,408,200 (6,772,300) -60.6%
743,940 767,900 767,900 808,900 808,900 41,000 5.3%
139,879 151,200 151,200 157,700 157,700 6,500 4.3%
164,551 180,000 180,000 165,000 165,000 (15,000) 8.3%
1,554,864 1,540,000 1,540,000 1,540,000 1,540,000 - 0.0%
2,248,641 1,722,000 1,722,000 1,740,000 1,740,000 18,000 1.0%
358,244 - - 75,000 75,000 75,000 0.0%
853,687 514,000 514,000 550,000 550,000 36,000 7.0%
17,063,115 17,200,000 17,200,000 17,100,000 17,100,000 (100,000) 0.6%
138,053 145,000 145,000 142,000 142,000 (3,000) 2.1%
486,862 500,000 500,000 450,000 450,000 (50,000) 10.0%
119,505 100,000 100,000 100,000 100,000 - 0.0%
4,643,980 4,500,000 4,500,000 4,500,000 4,500,000 - 0.0%
183,044 200,000 200,000 100,000 100,000 (100,000) -50.0%
28,698,367 27,520,100 27,520,100 27,428,600 27,428,600 (91,500) 0.3%
1,712,790 1,788,200 1,788,200 2,142,700 2,127,300 354,500 19.0%
608,697 983,100 983,100 846,700 833,400 (136,400) 15.2%
1,186,962 1,793,700 1,793,700 1,610,800 1,360,000 (182,900) -24.2%
2,928,917 3,373,700 3,373,700 3,502,200 3,488,200 128,500 3.4%
6,437,366 7,938,700 7,938,700 8,102,400 7,808,900 163,700 1.6%
82,949 708,000 708,000 190,000 190,000 (518,000) -73.2%
324,248 165,000 165,000 - - (165,000) 100.0%
861,195 850,000 850,000 860,000 860,000 10,000 1.2%
- 98,500 98,500 98,500 98,500 - 0.0%
8,811 - - 10,000 10,000 10,000 0.0%
34,114 - - - - - 0.0%
4,311,313 1,821,500 1,821,500 1,158,500 1,158,500 (663,000) -36.4%
3,225,014 2,400,000 2,400,000 2,000,000 2,000,000 (400,000) 16.7%
384,667 500,000 500,000 300,000 300,000 (200,000) 40.0%
613,699 600,000 600,000 661,500 661,500 61,500 10.3%
769,271 750,000 750,000 750,000 750,000 - 0.0%
39,081 50,000 457,800 75,000 75,000 25,000 50.0%
2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 - 0.0%
10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 - 0.0%
17,031,732 16,300,000 16,707,800 15,786,500 15,786,500 (513,500) -3.2%
53,478,778 53,580,300 53,988,100 52,476,000 52,182,500 (1,104,300) 2.6%
65,342,041 64,760,800 64,127,700 56,884,200 56,590,700 (7,876,600) 12.6%
Paj 6
ONYORHRONS
1
12
13
14
15
16
7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
32
33
34
35
36
37
38
39
40
a
42
43
44
45
46
47
48
49
50
51
52
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
GENERAL FUND
EXPENSE SUMMARY
2025/26 $DIFFERENCE % CHG
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS
ACTUAL APPROVED PROJECTED REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS
DEPARTMENT EXPENSES:
CITY CLERK 474,358 492,900 492,900 556,800 555,800 62,900 12.8%
COUNCIL 242,977 276,600 276,600 290,300 290,300 13,700 5.0%
PLANNING 625,479 1,079,800 1,089,800 955,800 943,400 (136,400) 12.6%
CITY MANAGER 1,614,770 1,485,300 1,605,300 1,661,700 1,655,700 170,400 11.5%
HUMAN RESOURCES 379,084 529,900 529,900 573,600 534,600 4,700 0.9%
MAYOR 261,675 316,700 316,700 322,900 322,900 6,200 2.0%
FIRE 1,032,171 1,133,800 1,133,800 1,204,800 1,159,600 25,800 2.3%
LIFE SAFETY 1,154,460 1,664,100 1,664,100 1,769,200 1,769,200 105,100 6.3%
CODE ENFORCEMENT 643,817 1,143,700 962,000 1,091,700 861,700 (282,000) -24.7%
INSPECTIONS 596,883 769,100 768,800 833,700 833,700 64,600 8.4%
POLICE 23,188,948 24,762,300 24,762,300 28,791,900 26,829,976 2,067,676 8.4%
POLICE EXTRA DUTY 1,055,350 910,700 910,700 910,700 910,700 - 0.0%
PUBLIC WORKS - ADMINISTRATION 673,609 743,500 743,500 770,400 768,700 25,200 3.4%
STREETS 774,396 899,800 981,600 949,700 941,300 41,500 4.6%
GROUNDS MAINTENANCE 1,615,592 2,047,300 2,047,300 2,212,700 2,172,200 124,900 6.1%
STORMWATER 842,761 1,104,900 1,085,100 1,101,100 1,082,600 (22,300) -2.0%
FACILITIES MANAGEMENT 710,353 807,900 807,900 792,100 774,600 (33,300) 4.1%
GENERAL FUND ENGINEERING 273,747 303,500 303,500 282,400 267,000 (36,500) 12.0%
LIBRARY 2,074,949 2,378,800 2,378,800 2,497,000 2,482,500 103,700 44%
RECREATION 1,509,016 1,653,300 1,630,800 1,565,600 1,538)100 (115,200) 7.0%
PROCUREMENT & INVENTORY 906,898 1,012,700 1,012,700 1,078,800 1,075,200 62,500 6.2%
FLEET MAINTENANCE, 955,184 1,139,800 1,139,800 1,160,800 1,145,800 6,000 0.5%
INFORMATION TECHNOLOGY 919,656 1,045,700 1,045,700 1,184,500 1,184,500 138,800 13.3%
FINANCE 857,869 1,039,800 1,029,800 1,086,400 1,083,900 44,100 4.2%
CUSTOMER SERVICE 1,336,863 1,515,900 1,515,900 1,595,000 1,581,600 65,700 4.3%
DEPARTMENT SUBTOTALS 44,720,863 50,257,800 50,235,300 55,239,600 52,765,576 2,507,776 5.0%
OTHER EXPENDITURES:
DEBT SERVICE 626,850 625,200 625,200 630,000 630,000 4,800 0.8%
CONTRIBUTION TO DDP 150,000 150,000 150,000. 175,000 150,000 - 0.0%
INSURANCE 1,101,819 1,200,000 1,200,000 1,200,000 1,200,000 - 0.0%
OTHER EMPLOYMENT EXPENSES - 200,000 200,000 - - (200,000) 100.0%
RETIREES PENSION 2,103,900 - - - - - 0.0%
BANK & CREDIT CARD FEES 47,338 57,800 57,800 55,000 55,000 (2,800) 48%
STREET LIGHTS 829,050 830,000 830,000 750,000 750,000 (80,000) 9.6%
CLRG A/C-ROBBINS HOSE 24,108 - - - - - 0.0%
SALE OF STOCK - KNOX BOX 14,092 - - - - - 0.0%
OTHER EXPENSE SUBTOTAL 4,897,158 3,063,000 3,063,000 2,810,000 2,785,000 (278,000) 9.1%
TRANSFERS
TRANSFER TO CAPITAL FUND - PROJECTS 3,173,600 5,511,200 5,511,200 6,460,200 2,910,100 (2,601,100) 47.2%
APPROP. TO THE POLICE PENSION FUND 350,800 - - - - - 0.0%
APPROP. POLICE PENSION - STATE GRANT. 861,195. 850,000 850,000 860,000 860,000 10,000 1.2%
APPROP. TO THE GENERAL PENSION FUND 1,140,000 - - - - - 0.0%
TRANSFER TO ELECTRIC FUND (ERP) 25,000 25,000 25,000 25,000 25,000 - 0.0%
TRANSFER TO OTHER/CABLE FRANCHISE RESV 8,811 10,000 10,000 10,000 10,000 - 0.0%
TRANSFER TO INVENTORY WRITE-OFFS, 25,000 25,000 25,000 25,000 25,000 - 0.0%
TRANSFERS SUBTOTAL 5,584,406 6,421,200 6,421,200 7,380,200 3,830,100 (2,591,100) 40.4%
TOTAL EXPENDITURES 55,202,427 59,742,000 59,719,500 65,429,800 59,380,676 (361,324) 0.6%
BUDGET BALANCE 10,139,614 5,018,800 4,408,200 (8,545,600) (2,789,976) (7,808,776) 155.6%
TOTAL BUDGET BALANCE & EXPENDITURES 65,342,041 64,760,800 64,127,700 56,884,200 56,590,700 (8,170,100) 12.6%
EXCEEDS/(REMAINS)TO MEET REQUIREMENT 5,861,300 732,400 89,200 (12,743,700) (6,964,600)
2025/26 $ DIFFERENCE
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS
RESERVE BALANCES. ACTUAL APPROVED PROJECTED REQUESTED | RECOMMENDED | FY26BUDGET POLICY
CONTINGENCY - 810,800 830,100 860,100 860,100 49,300 $700K
Item 1.
Paj 7
ZowmvmTmaen =
ieee
SSBBBGREGAARG
RYUNYNNNNNNN
SaSRSSSSSLS
DN
ON
29
30
31
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
GOVERNMENTAL CAPITAL PROJECTS FUND SUMMARY
BEGINNING BALANCE - PROJECTS
REVENUES
STATE GRANTS - Other
LINE OF CREDIT (HEAVY DUTY VEHICLES)
MISCELLANEOUS RECEIPTS
INTEREST EARNINGS
TRANSFER FROM GENERAL FUND
TRANSFER FROM ECONOMIC DEVELOPMENT
TRANSFER FROM LODGING TAX
SUBTOTAL CAPITAL PROJECT FUNDING SOURCES
TOTAL FUNDING SOURCES
TOTAL BEGINNING BALANCE & FUNDING SOURCES
EXPENDITURES
CITY CLERK
COUNCIL
PLANNING
FIRE
GROUNDS
LIBRARY
RECREATION
CODE ENFORCEMENT
INSPECTIONS
POLICE
STREETS
STORMWATER
SANITATION
CITY MANAGER
INFORMATION TECHNOLOGY
PUBLIC WORKS - ADMINISTRATION
FACILITIES MANAGEMENT
GENERAL FUND ENG
PROCUREMENT & INVENTORY
FLEET MAINTENANCE
DEPARTMENT SUBTOTAL
BUDGET BALANCE
TOTAL BUDGET BALANCE & EXPENDITURES
RESERVE BALANCES
CAPITAL ASSET RESERVE
PARKLAND/RECREATION
2025/26 $ DIFFERENCE % CHG
2024/2025 ORIGINAL —-2025/26 2026/2027 2026/2027 Fy27 VS Fy27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET __FY26 VS
3,792,946 3,566,100 3,949,222] 1,579,722 4,579,722 (1,986,378) -55.7%
793,990 3,924,500 —-7,447,000| 10,160,500 10,160,500 6,236,000 158.9%
- - 324,500 - - - 0.0%
720 - 20,000 - - - 0.0%
4,907 - - - - - 0.0%
3,173,600 5,720,400 5,720,400] —_ 6,460,200 2,910,100 (2,810,300) -49.1%
- - -| 1,126,000 1,426,000 1,426,000 0.0%
384,667 500,000 500,000 - - (500,000) -100.0%
4,578,083 10,144,900 14,011,900] 17,746,700 14,496,600 4,351,700 42.9%
4,578,083 10,144,900 14,011,900] 17,746,700 14,496,600 4,351,700 42.9%
8,371,029 13,711,000 17,961,122 | 19,326,422 16,076,322 2,365,322 17.3%
- - - 200,000 200,000 200,000 0.0%
- - - ~ - - 0.0%
- - - 35,000 - - 0.0%
624,683 569,500 569,500 909,400 909,400 339,900 59.7%
70,806 85,000 81,900 80,000 65,000 (20,000) 23.5%
57,365 - - 94,100 - - 0.0%
407,690 330,000 1,890,200 - - (330,000) -100.0%
42,369 135,000 135,000 - - (135,000) -100.0%
30,368 - - 35,000 35,000 35,000 0.0%
1,863,212 1,176,400 —- 1,562,600 | 1,997,300 1,366,200 189,800 16.1%
2,017,310 2,870,000 3,667,600] —_ 2,773,500 1,426,000 (1,444,000) —_—-50.3%
950,137 3,124,000 6,093,700 | 11,353,500 10,495,000 7,371,000 235.9%
437,608 : - - - - 0.0%
40,000 - - - - - 0.0%
99,606 110,700 579,600 - - (110,700) -100.0%
27,660 - - - - - 0.0%
- 474,000 480,100 8,000 - (474,000) -100.0%
41,322 - - - - - 0.0%
209,702 517,000 1,280,100 260,900 - (817,000) -100.0%
520,171 44,100 41,100 - - (44,100) -100.0%
7,440,007 9,435,700 16,381,400 | 17,746,700 14,496,600 5,060,900 53.6%
931,022 4,275,300 1,879,722 |»1,579,722 1,579,722 (2,695,578) -63.1%
8,371,029 13,711,000° 17,961,122 | 19,326,422 16,076,322 2,365,322 17.3%
$ DIFFERENCE
2024/2025 ORIGINAL —-2025/26 2026/2027 2026/2027 FY27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY
-| 1,504,700] 1,676,000 | _‘1,751,000 1,751,000 246,300 Min $500K
- 100,000 100,000 100,000 100,000 - NIA
Item 1.
Paj 8
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
EDUCATIONAL ASSISTANCE
PENSION
OPEB
PERSONNEL COSTS
OFFICE SUPPLIES
PRINTING AND DUPLICATING
MEDICAL SUP & PHYSICALS
SECURITY/SAFETY MATERIALS
COMPUTER SOFTWARE
COMPUTER HARDWARE
PERSONNEL RELATED SUP
MATERIALS & SUPPLIES
TELEPHONE/FAX
ADVERTISEMENT
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONSULTING FEES
CONTRACTUAL SERVICES
IN-HOUSE TRAINING
UNEMPLOYMENT COMP EXPENSE
ADMINISTRATIVE EXPENDITURES
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
HUMAN RESOURCES
100-10-31-99-000
2024-2025
2025-2026
2025-2026
2026-2027
2026-2027
%
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 252,713 $314,400 $314,400 $342,200 §$ 342,200 9%
18,705 24,000 24,000 26,200 26,200 9%
28,446 68,800 68,800 56,000 56,000 -19%
1,719 3,500 3,500 4,900 4,900 40%
819 1,000 1,000 1,100 1,100 10%
- 2,500 2,500 - - -100%
16,050 19,700 19,700 22,300 22,300 13%
2,300 3,100 3,100 3,300 3,300 6%
320,752 437,000 437,000 456,000 456,000 4%
1,078 2,000 2,000 2,000 2,000 0%
3,192 3,200 3,200 3,200 3,200 0%
7,511 12,000 12,000 12,000 12,000 0%
- 1,000. 1,000 1,000 1,000 0%
- - - 1,000 1,000 100%
725 3,000 5,400 4,200 4,200 40%
8,199 27,000 27,000 10,000 10,000 -63%
20,704 48,200 50,600 33,400 33,400 -31%
2,076 2,200 2,200 2,200 2,200 0%
1,441 6,000 1,600 12,000 14,000 133%
264 500 500 1,000 1,000 100%
960 10,000 7,600 33,000 2,000 -80%
20,247 15,000 15,000 15,000. 15,000 0%
10,901 1,000 1,000 1,000 1,000 0%
1,738 - : 10,000 = 0%
- 10,000 14,400 10,000 10,000 0%
37,628 44,700 42,300 84,200 45,200 1%
$ 379,084 $529,900 $529,900 $573,600 $ 534,600 1%
4.0 4.0 4.0 4.0 4.0
BUDGETED PART-TIME POSITIONS -
Paj 9
Human Resources
Current reductions:
e $2k for Job Fair removed from Training/Conf/Food/Travel
(53028) and moved to Advertising (53025)
e Reduced Training/Conf/Food/Travel (53028) $15k for
SHRM Certifications.
e Removed Holiday Party, $9k,
from Training/Conf/Food/Travel (53028).
e Removed $5k for employee appreciation from
Training/Conf/Food/Travel (53028).
e Ethics Training upgrade for $10k removed from
Training/Conf/Food/Travel(53028) — will continue to use
free version.
Reductions made by Budget team.
Total Reduction: $39,000
Paj 10
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
TEMPORARY HELP
FICA TAXES
WORKERS COMPENSATION
PERSONNEL COSTS
OFFICE SUPPLIES
PRINTING AND DUPLICATING
COMPUTER HARDWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
COMMUNITY RELATIONS EXP
DISCRETIONARY FUNDS
HRC-OFFICE SUPPLIES
ADMINISTRATIVE EXPENDITURES
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
PP/COUNCIL
PP/TEMP COMMITTEES
CITY COUNCIL
100-10-12-99-000
2024-2025
ACTUAL
$ 175,703
13,441
568
189,713
276
437
713
2,421
11,274
7,787
5,400
3,350
22,077
242
52,551
$ 242,977
9.0
10.0
2025-2026
APPROVED
$ 192,900
14,800
600
208,300
100
300
1,800
2,200
2,300
12,000.
10,000
8,900
4,900
25,000
3,000
66,100
$ 276,600.
9.0
10.0
2025-2026
REVISED
$ 192,900
14,800
600
208,300
100
300
1,800
2,200
2,300
12,000
10,000
8,900
4,900
25,000
3,000
66,100
$ 276,600
9.0
10.0
2026-2027
REQUESTED
$ 205,600
15,700
700
222,000
100
300
1,800
2,200
2,300
12,000
10,000
8,900
4,900
25,000
3,000
66,100
$ 290,300
9.0
10.0
2026-2027
RECOMMENDED CHANGE
$ 205,600
15,700
700
222,000
100
300
1,800
2,200
2,300
12,000
10,000
8,900
4,900
25,000
3,000
66,100
$ 290,300
9.0
10.0
%
7%
6%
17%
T%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
5%
Paj 11
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
FURNITURE/FIXTURES
OFFICE SUPPLIES
PRINTING AND DUPLICATING
PROGRAM EXPENSES/SUPPLIES
COMPUTER SOFTWARE
COMPUTER HARDWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
LEGAL EXPENSES
COMMUNITY RELATIONS EXP
GASOLINE
ECONOMIC DEVELOPMENT
ADMINISTRATIVE EXPENDITURES
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
CITY MANAGER
100-10-21-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 605,853 $ 490,800 $ 490,800 $ 532,000 $ 532,000 8%
15,099 - - - - 0%
45,489 37,500 37,500 40,700 40,700 9%
109,812 76,100 76,100 77,000 77,000 1%
3,832 5,000 5,000 7,200 7,200 44%
2,002 1,600 1,600 1,700 1,700 6%
328,726 408,700 408,700 410,600 410,600 0%
6,073 4,900 4,900 5,300 5,300 8%
1,116,886 1,024,600 1,024,600 1,074,500 1,074,500 5%
1,878 - - - - 0%
695 800 800 800 800 0%
5,258 5,900 5,900 5,900 5,900 0%
11,904 20,000 20,000 15,000 - -100%
- - - 10,600 10,600 100%
1,479 - - - - 0%
21,213 26,700 26,700 32,300 17,300 -35%
3,625 3,500 3,900 3,800 3,800 9%
5,722 5,600 5,600 6,200 6,200 11%
2,955 6,000 5,600. 6,000. 6,000 0%
- - - - - 0%
445,482 400,000 520,000 520,000. 520,000 30%
- 200 200 200 200 0%
388 200 200 200 200 0%
18,500 18,500 18,500 18,500 27,500 49%
476,671 434,000 554,000 554,900 563,900 30%
$1,614,770 $1,525,300 $1,605,300 $1,661,700 $ 1,655,700 9%
5.0 4.0 5.0 4.0 5.0
Paj 12
City Manager’s Office
Current reductions:
e Removed $5k for Neighborhood Watch from Program
Exp/Supplies (52026).
e Removed $10k for Barrister Place Security Fencing from
Program Exp/Supplies (52026).
e Reduced Dover Days donation $8k, to a total of $10k in
Economic Development(53091)
e Added $10k for African American Festival (reduced $5k)
to Economic Development (53091) -- transferred from
Parks & Rec.
e Added $7.5k for 4" of July Celebration to Economic
Development (53091) -- transferred from Parks & Rec.
Reductions made by Budget team.
Total Reduction: ($6,000) -- reductions will be seen in Parks
& Rec. Department
Paj 13
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
TEMPORARY HELP
FICA TAXES
HEALTH INSURANCE
LID INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
FURNITURE & FIXTURES
OFFICE SUPPLIES
PRINTING AND DUPLICATING
COMPUTER SOFTWARE
COMPUTER HARDWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
ADVERTISEMENT
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
ELECTION RELATED EXPENSES
OFF EQUIP/REPAIRS & MAINT
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
OTHER EQUIP - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
CITY CLERK
100-10-11-99-000
2024-2025 2025-2026 += 2025-2026 += 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$284,221 $295,900 $295,900 $319,800 $ 319,800 8%
619 - - - - 0%
- - - 1,200 1,200 100%
20,261 22,600 22,600 24,500 24,500 8%
99,399 104,000 104,000 119,100 119,100 15%
2,008 3,300 3,300 4,700 4,700 42%
1,592 1,000 1,000 1,000 1,000 0%
15,151 10,800 10,800 24,500 24,500 127%
2,721 2,900 2,900 3,200 3,200 10%
425,971 440,500 440,500 498,000 498,000 13%
360 200 200 200 200 0%
1,613 2,000 2,000 2,000 2,000 0%
326 500 500 500 500 0%
- 300 300 1,800 1,800 500%
4,144 4,200 4,200 1,000 - -100%
6,443 7,200 7,200 5,500 4,500 -38%
1,812 1,900 1,900 1,900 1,900 0%
1,019 1,100 1,100 1,200 1,200 9%
690 1,100 1,100 1,100 1,100 0%
6,089 6,500 6,500. 6,500 6,500 0%
23,491 32,300 32,300 32,300 32,300 0%
8,612 2,000 2,000 10,000 10,000 400%
231 300 300 300 300 0%
41,944 45,200 45,200 53,300 53,300 18%
474,358 492,900 492,900 556,800 555,800 17%
- - - 200,000 200,000 100%
- - - 200,000 200,000 100%
$ 474,358 $492,900 $492,900 $756,800 $ 755,800 53%
4.0 4.0 4.0 4.0 4.0
- - - 1.0 1.0
Paj 14
City Clerk’s Office
Current reductions:
e $1k reduced from Computer Hardware (52038) for
laptop.
Reductions made by Budgetteam.
Total Reductions: $1,000
10
Paj 15
LL
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
Item
PLANNING
100-10-16-21-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
SALARIES $ 290,649 $ 573,100 $ 573,100 $ 571,300 $ 571,300 0%
OVERTIME 9,720 13,000 13,000 13,200 13,200 2%
TEMPORARY HELP 9,475 9,000 9,000 9,000 9,000 0%
FICA TAXES 22,372 44,700 44,700 45,200 45,200 1%
HEALTH INSURANCE 68,436 127,200 127,200 119,400 119,400 -6%
LD INSURANCE 1,420 4,800 4,800 7,200 7,200 50%
WORKERS COMPENSATION 998 1,800 1,800 1,900 1,900 6%
EDUCATIONAL ASSISTANCE - - 10,000 - - 0%
PENSION 129,964 233,200 233,200 125,300 125,300 -46%
OPEB 2,855 5,200 5,200 5,600 5,600 8%
COSTS ALLOCATED TO CDBG (60,573) (35,000) (35,000) (45,000) (45,000) 29%
PERSONNEL COSTS 475,317 977,000 987,000 853,100 853,100 -13%
OFFICE SUPPLIES 3,976 5,200 5,200 5,200 5,200 0%
PRINTING AND DUPLICATING 6,014 5,700 5,700 5,700 5,700 0%
PROGRAM EXPENSES - 11,000 11,000 11,000 11,000 0%
UNIFORMS/UNIFORM ALLOW 119 500 500 500 500 0%
BOOKS < 900 900 900 900 0%
COMPUTER SOFTWARE - 200 600 1,300 1,300 550%
COMPUTER HARDWARE 815 3,500 3,500 1,500 1,500 -57%
MATERIALS & SUPPLIES 11,494 27,000 27,400 26,100 26,100 -3%
TELEPHONE/FAX 3,661 3,400 3,400 3,400 3,400 0%
ADVERTISEMENT 1,637 3,800 3,800 3,800 3,800 0%
SUBSCRIPTIONS AND DUES 1,000 2,200 2,200 2,800 2,800 27%
TRAINING/CONF/FOOD/TRAVEL 728 6,400 6,000 6,600 4,200 -34%
CONTRACTUAL SERVICES 131,643 60,000 60,000 60,000 50,000 -17%
ADMINISTRATIVE EXPENDITURES 138,668 75,800 75,400 76,600 64,200 -15%
OPERATING EXPENDITURES 625,479 1,079,800 1,089,800 955,800 943,400 -13%
AUTOMOBILES - - - 35,000 - 0%
OTHER EQUIPMENT - - - - - 0%
CAPITAL OUTLAY - - - 35,000 - 0%
TOTAL EXPENDITURES > 625,479 § 1,079,800 $ 1,089,800 $ 990,800 § 943,400 -13%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0
PP/TEMP/COMMITTEES 14.0 14.0 14.0 14.0 14.0
Paj 16
Planning
Current reductions:
e Removed $2k for local/regional training from
Training/Conf/Food/Travel (53028).
e Removed $400 for team building exercise from
Training/Conf/Food/Travel (53028).
e Reduced Contractual Services (53031) by $10k for
Document Scanning.
e Removed $35k vehicle from CIP— Automobiles (54022).
Reductions submitted by department.
Total Reductions: $47,400
12
Paj 17
eb
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
OFFICE SUPPLIES
PRINTING AND DUPLICATING
COMPUTER SOFTWARE
COMPUTER HARDWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
ADVERTISEMENT
SUBSCRIPTIONS AND DUES
COMMUNITY RELATIONS EXP
COMMUNITY ENHANCEMENT
ECONOMIC DEVELOPMENT
ADMINISTRATIVE EXPENDITURES
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
MAYOR
100-10-32-99-000
2024-2025 2025-2026 2025-2026 2026-2027
ACTUAL APPROVED REVISED REQUESTED
$ 95,093 $110,800 $110,800 $ 116,900
6,645 8,500 8,500 9,000
38,497 48,600 48,600 49,600
593 1,300 1,300 1,800
308 400 400 400
2,169 3,800 3,800 4,200
849 500 500 600
144,154 173,900 173,900 182,500
547 600 600 600
483 500 500 500
- - - 1,200
1,049 - - 2,400
2,079 1,100 1,100 4,700
725 700 700. 700
1,105 1,500 1,500 1,500
1,976 1,500 1,500 1,500
6,977 8,000 8,000 2,000
5,282 5,000 5,000. 5,000.
99,377 125,000 125,000 125,000
115,442 141,700 141,700 135,700
$ 261,675 $316,700 $316,700 $ 322,900
2.0 2.0 2.0 2.0
2026-2027
RECOMMENDED
$ 116,900
9,000
49,600
1,800
400
4,200
600
182,500
600
500
1,200
2,400
4,700
700
1,500
1,500
2,000
5,000
125,000
135,700
$ 322,900
2.0
%
CHANGE
6%
6%
2%
38%
0%
11%
20%
5%
0%
0%
100%
100%
327%
0%
0%
0%
-15%
0%
0%
4%
2%
Paj 18
vl
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
TEMPORARY HELP
FICA TAXES
HEALTH INSURANCE
LID INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOWANCE
MATERIALS & SUPPLIES
CONTRACTUAL SERVICES
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
OTHER EQUIP - PURCHASE
RADIO - PURCHASE
CONSTRUCTION - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
FIRE DEPARTMENT
100-11-14-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED
$ 358,540 $ 407,600 $ 407,600 $ 419,000 $ 419,000
76,355 55,200 55,200 56,500 56,500
22,235 31,000 31,000 27,900 27,900
34,831 37,700 37,700 38,500 38,500
59,611 60,600 60,600 81,000 81,000
1,688 3,200 3,200 4,800 4,800
2,827 3,000 3,000 3,000 3,000
30,496 35,000 35,000 40,000 40,000
3,863 4,100 4,100 4,100 4,100
590,445 637,400 637,400 674,800 674,800
- 12,700 12,700 - -
7,706 2,100 2,100 - 3,200
7,706 14,800 14,800 - 3,200
434,000 481,600 481,600 530,000 481,600
434,020 481,600 481,600 530,000 481,600
1,032,171 1,133,800 1,133,800 1,204,800 1,159,600
624,683 569,500 569,500 909,400 909,400
624,683 569,500 569,500 909,400 909,400
$ 1,656,854 $ 1,703,300 $ 1,703,300 _$ 2,114,200 $ 2,069,000
6.0 6.0 6.0 6.0 6.0
9.0 9.0 9.0 9.0 9.0
%
CHANGE
3%
2%
-10%
2%
34%
50%
0%
14%
0%
6%
-100%
52%
-78%
0%
0%
2%
60%
0%
0%
60%
21%
Paj 19
Fire Department
Current reductions:
e Reduced Contractual Services (53031) by $48,400
(back to FY26 levels).
e Added $3.2k to Uniforms/Uniform Allowance (52029)
line for dispatcher shoes and uniforms.
Reductions made by Budget team.
Total Reductions: $45,200
15
Paj 20
OL
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
em 1.
LIFE SAFETY
100-1 1-16-13-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
SALARIES $ 327,607 $ 482,800 $ 482,800 $ 540,300 $ 540,300 12%
OVERTIME 16,183 29,900 29,900 20,700 20,700 -31%
FICA TAXES 25,465 39,200 39,200 42,900 42,900 9%
HEALTH INSURANCE 57,259 82,600 82,600 84,500 84,500 2%
L1D INSURANCE 1,650 4,000 4,000 6,300 6,300 58%
WORKERS COMPENSATION 2,337 3,000 3,000 3,300 3,300 10%
EDUCATIONAL ASSISTANCE - 13,000 13,000 24,000 24,000 85%
PENSION 96,838 344,900 344,900 351,600 351,600 2%
OPEB 3,288 4,800 4,800 5,300 5,300 10%
PERSONNEL COSTS 530,627 1,004,200 1,004,200 1,078,900 1,078,900 7%
OFFICE SUPPLIES - 800 800 800 800 0%
PRINTING AND DUPLICATING - 800 800 1,100 1,100 38%
PROGRAM EXPENSES/SUPPLIES 1,296 1,300 1,100 1,500 1,500 15%
UNIFORMS/UNIFORM ALLOW 3,356 3,400 3,400 2,300 2,300 -32%
BOOKS 463 500 500 800 800 60%
SECURITY/SAFETY MATERIALS - 2,600 2,600 1,000 1,000 -62%
COMPUTER SOFTWARE - - 200 300 300 100%
COMPUTER HARDWARE : - - - - 0%
MATERIALS & SUPPLIES 5,115 9,400 9,400 7,800 7,800 -17%
TELEPHONE/FAX 3,370 3,000 3,000 3,500 3,500 17%
SUBSCRIPTIONS AND DUES 3,176 3,500 3,500 3,500 3,500 0%
TRAINING/CONF/FOOD/TRAVEL 8,139 8,100 8,100 8,100 8,100 0%
CONTRACTUAL SERVICES 600,000 630,000 630,000 661,500 661,500 5%
GASOLINE 3,552 5,300 5,300 5,300 5,300 0%
MAINT EQUIP REPAIRS/MAINT - - : - - 0%
RADIO REPAIRS/MAINTENANCE 480 600 600 600 600 0%
ADMINISTRATIVE EXPENDITURES 618,717 650,500 650,500 682,500 682,500 5%
TOTAL EXPENDITURES $ 1,154,460 $ 1,664,100 $ 1,664,100 $ 1,769,200 $ 1,769,200 6%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 4.0 5.0 5.0 5.0 5.0
Paj 21
ZL
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
EDUCATIONAL ASSISTANCE
PENSION
OPEB
PERSONNEL COSTS
FURNITURE/FIXTURES
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOW
BOOKS
SECURITY/SAFETY MATERIALS
COMPUTER SOFTWARE
COMPUTER HARDWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
DEMOLITION EXPENSES
GASOLINE
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
AUTOMOBILES- PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
CODE ENFORCEMENT
100-11-16-20-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED
$ 302,670 $ 386,600 $ 386,600 $ 402,200 $ 402,200
1,228 14,300 14,300 9,400 9,400
21,646 30,700 30,700 31,500 31,500
101,826 117,400 117,400 101,900 101,900
1,597 3,300 3,300 4,900 4,900
3,489 2,700 2,700 2,800 2,800
- 10,800 10,800 12,000 12,000
24,069 30,400 30,400 28,500 28,500
3,013 3,900 3,900 4,000 4,000
459,537 600,100 600,100 597,200 597,200
380 - - - -
25,812 38,000 38,000 43,000 43,000
5,211 4,500 4,500 2,600 2,600
581 900 900 400 400
- 3,000 3,000 3,000 3,000
- - - 800 800
3,137 - 300 - -
35,121 46,400 46,700 49,800 49,800
4,693 4,200 6,600 4,600 4,600
70 400 400 400 400
2,761 3,200 3,500 3,200 3,200
136,462 480,000 297,000 430,000 200,000
2,885 6,500 6,500 6,500 6,500
2,287 2,900 1,200 - -
149,159 497,200 315,200 444,700 214,700
643,817 1,143,700 962,000 1,091,700 861,700
- 135,000 135,000 - -
- 135,000 135,000 - -
$ 643,817 $ 1,278,700 $ 1,097,000 $ 1,091,700 $ 861,700
6.0 6.0 6.0 6.0 6.0
%
CHANGE
4%
-34%
3%
-13%
48%
4%
11%
6%
3%
0%
0%
13%
-42%
-56%
0%
100%
0%
T%
10%
0%
0%
-58%
0%
-100%
-57%
-25%
-100%
-100%
-33%
Paj 22
Code Enforcement
Current reductions:
e Reduced Demolition Expense (53062) by $200k.
Reductions submitted by department.
Total Reductions: $200,000
18
Paj 23
6
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L|D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOW
BOOKS
SECURITY/SAFETY MATERIALS
COMPUTER SOFTWARE
COMPUTER HARDWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
OFF EPUIP/REPAIRS & MAINT
GASOLINE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENSES
AUTOMOBILES- PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
INSPECTIONS
100-11-16-22-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$304,605 $361,600 $361,600 $380,700 $ 380,700 5%
10,223 13,000 13,000 14,800 14,800 14%
22,984 28,600 28,600 30,200 30,200 6%
74,777 95,400 95,400 130,900 130,900 37%
1,300 3,000 3,000 4,500 4,500 50%
1,591 1,900 1,900 2,000 2,000 5%
122,852. 120,000 120,000 119,600 119,600 0%
2,747 3,600 3,600 3,800 3,800 6%
541,078 627,100 627,100 686,500 686,500 9%
523 800 800 800 800 0%
1,353 2,200 2,200 1,900 1,900 -14%
944 1,500 1,500 1,500 1,500 0%
- 500 500 600 600 20%
- - - 600 600 100%
725 3,700 3,700 1,900 1,900 -49%
3,545 8,700 8,700 7,300 7,300 -16%
5,132 5,100 5,100 6,600 6,600 29%
825 1,400 1,400 1,500 1,500 7%
673 7,400 7,100 7,400 7,400 0%
38,714 110,000 110,000 115,000 95,000 -14%
4,841 4,900 4,900 4,900 4,900 0%
2,075 4,500 4,500 4,500 4,500 0%
52,260 133,300 133,000 139,900 139,900 5%
596,883 769,100 768,800 833,700 833,700 40%
- - - 35,000 35,000 100%
- - - 35,000 35,000 100%
$596,883 $769,100 $768,800 $868,700 $ 868,700 13%
6.0 6.0 6.0 6.0 6.0
Paj 24
Inspections
Current reductions:
e Reduced Contractual Services (53031) by $20k.
Reductions submitted by department.
Total Reductions: $20,000
20
Paj 25
Le
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
POLICE - ADMINISTRATION
100-11-17-00-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACCT DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
52021 FURNITURE/FIXTURES $ 4,024 $ 3,200 $ 3,200 $ 3,500 $ 3,500 9%
52022 OFFICE SUPPLIES 8,986 10,000 10,000 10,000 10,000 0%
52023 PRINTING AND DUPLICATING 13,974 14,000 14,000 14,000 10,000 -29%
52024 PHOTOGRAPHIC 9,429 500 500 500 500 0%
52025 CUSTODIAL 2,455 2,000 2,000 2,000 2,000 0%
52026 PROGRAM EXPENSES/SUPPLIES 126,520 161,400 161,400 158,400 158,400 -2%
52028 MEDICAL SUP & PHYSICALS 36,855 37,000 37,000 40,000 40,000 8%
52029 UNIFORMS/UNIFORM ALLOW 180,427 211,600 207,400 217,600 180,000 -15%
52032 SECURITY/SAFETY MATERIALS 1,128 1,200 1,200 1,200 1,200 0%
52036 ANIMAL CARE EXPENSES 11,155 9,000 9,000 12,000 12,000 33%
52037 COMPUTER SOFTWARE 8,185 12,000 12,000 12,000 12,000 0%
52038 COMPUTER HARDWARE 19,291 21,700 21,700 51,700 51,700 138%
52046 CITY BLDG MAINT SUPPLIES 67,203 67,000 71,200 67,000 67,000 0%
52058 WATER/SEWER 5,714 5,500 5,500 5,500 5,500 0%
MATERIALS & SUPPLIES 495,346 556,100 556,100 595,400 553,800 0%
53021 TELEPHONE/FAX 69,451 86,200 86,200 86,200 86,200 0%
53022 POSTAGE 50 200 200 400 400 100%
53023 ELECTRICITY 86,443 94,000 94,000 104,000 104,000 11%
53024 HEATING OIL/GAS 11,939 13,000 13,000 13,000 13,000 0%
53025 ADVERTISEMENT 32,251 12,000 12,000 12,000 12,000 0%
53026 INSURANCE 18,465 35,400 35,400 35,400 35,400 0%
53027 SUBSCRIPTIONS AND DUES 9,838 11,000 11,000 17,600 17,600 60%
53028 TRAINING/CONF/FOOD/TRAVEL 153,064 145,800 145,800 164,700 142,700 -2%
53029 CONSULTING FEES/AUDIT FEES 22,590 42,600 42,600 42,600 42,600 0%
53031 CONTRACTUAL SERVICES 189,744 197,500 197,500 207,700 207,700 5%
53061 OFF EPUIP/REPAIRS & MAINT 56,838 66,600 66,600 66,600 66,600 0%
53062 GASOLINE 235,032 300,000 300,000 300,000 250,000 -17%
53063 AUTO REPAIRS/MAINTENANCE 61,891 60,000 60,000 60,000 60,000 0%
53067 RADIO REPAIRS/MAINTENANCE 46,627 35,200 35,200 35,200 35,200 0%
ADMINISTRATIVE EXPENDITURES 994,224 1,099,500 1,099,500 1,145,400 1,073,400 -2%
OPERATING EXPENDITURES 24,244,298 25,673,000 25,673,000 29,092,900 27,740,676 8%
54021 OFFICE EPUIPMENT PURCHASE - - - - - 0%
54022 AUTOMOBILES - PURCHASE 1,383,886 741,400 1,052,600 1,276,600 695,500 -6%
54025 OTHER EPUIP - PURCHASE - - - - - 0%
54028 COMPUTER HARDWARE PURCH - - - - - 0%
54031 CONSTRUCTION - PURCHASE 479,326 435,000 510,000 720,700 670,700 54%
55001 TRANSFER TO GENERAL FUND : : : : - 0%
CAPITAL OUTLAY 1,863,212 1,176,400 1,562,600 1,997,300 1,366,200 16%
TOTAL EXPENDITURES $26,107,510 $26,849,400 $27,235,600 $31,090,200 $ 29,106,876 7%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 145.0 145.0 145.0 147.0 147.0
BUDGETED PART-TIME POSITIONS 7.0 7.0 7.0 8.0 8.0
BUDGETED PART-TIME POSITIONS -
GRANT FUNDED - - - 1.0 1.0
Paj 26
cS
DESCRIPTION
SALARIES
OVERTIME
TEMPORARY HELP
FICA TAXES
HEALTH INSURANCE
LID INSURANCE
WORKERS COMPENSATION
EDUCATIONAL ASSISTANCE.
PENSION
OPEB
PERSONNEL COSTS
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
LID INSURANCE
WORKERS COMPENSATION
EDUCATIONAL ASSISTANCE
PENSION
OPEB
PERSONNEL COSTS
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
DESCRIPTION
SALARIES
FICA TAXES
WORKERS COMPENSATION
OPEB
PERSONNEL COSTS
TOTAL PERSONNEL COSTS
TOTAL PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
POLICE - CIVILIAN
100-11-17-24-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING = CHANGE
$ 2,338,815 $ 2,577,100 $ 2,577,100 $ 2,639,600 $ 2,639,600 $ 78,500 2%
234,176 187,900 187,900 217,900 217,900 = 16%
- 182,200 182,200 274,900 274,900 = 51%
190,503 225,200 225,200 236,000 236,000 6,000 5%
481,076 567,400 567,400 511,300 511,300 20,600 -10%
9,262 30,400 30,400 29,900 29,900 1,000 -2%
16,726 14,100 14,100 9,900 9,900 100 -30%
- - - 9,000 9,000 = 100%
609,391 975,900 975,900 1,137,100 1,137,100 7,100 17%
20,614 25,400 25,400 25,600 25,600 800 1%
3,900,562 4,785,600 4,785,600 5,091,200 5,091,200 114,100 6%
36 36 36 38 38 1
8 8 8 8 8 -
POLICE - LAW ENFORCEMENT
100-11-17-30-000
12% 3%
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING
11,010,400 11,250,700 11,250,700 13,228,100 12,295,800 309,100 9%
1,062,973 962,700 962,700 1,220,200 1,220,200 = 27%
889,487 934,400 934,400 1,090,400 1,019,100 23,600 9%
2,304,782 2,386,300 2,386,300 2,360,900 2,360,900 82,500 1%
36,893 122,400 122,400 140,100 130,976 4,800 T%
747,337 739,700 739,700 865,600 808,000 19,100 9%
45,683 131,300 131,300 112,200 112,200 = -15%
1,613,041 1,682,900 1,682,900 2,204,200 2,045,200 53,400 22%
88,221 110,700 110,700 128,500 119,200 3,100 8%
17,798,817 18,321,100 18,321,100 21,350,200 20,111,576 495,600 10%
109 109 109 109 109 4
POLICE - EXTRA DUTY
100-11-17-31-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING
925,639 800,000 800,000 800,000 800,000 a 0%
71,516 61,200 61,200 61,200 61,200 - 0%
58,194 49,500 49,500 49,500 49,500 - 0%
- - 0%
1,055,350 910,700 910,700 910,700 910,700 : 0%
$ 22,754,728 $ 24,017,400 $ 24,017,400 $ 27,352,100 $ 26,113,476 609,700 9%
145.0 145.0 145.0 147.0 147.0 -
8.0 7.0 8.0 8.0 8.0 -
Paj 27
Police Department
Current reductions:
e Reduced Printing & Duplicating (52023) by $4k.
e Reduced Uniforms/Uniform Expense (52029) by $20k
for satisfactory ballistic vest replacements; reduced a
further $17.6 to FY25 levels.
e Training/Conf/Food/Travel (53028) reduced by $22k for
EVOC training location.
e Reduced Gasoline (53062) by $50k based on prior
actuals and trending data.
e Removed Strategic Request to promote (4)
Communication Operators to Supervisors - $20k.
e Removed Strategic Request for (4) Additional Officers,
estimated $450k in Personnel costs.
e Removed Strategic Request for 16° Communication
Operator at estimated $79k.
e Removed Strategic Request for additional LAN Operator
at $estimated $85.8k.
e Reduced Vehicles by $581.1k for CIP Automobiles
(54022) — this represents (7) Tahoes and (1) motorcycle.
e Removing (1) $50k drone from CIP — Construction
(54031); to be purchased with PD 911 Revenue.
23
Paj 28
Reductions submitted by department and Budget team.
Total Reductions: $1,379,500
24
Paj 29
Ge
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
CUSTODIAL
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER HARDWARE
SAND AND SALT
CITY BLDG MAINT SUPPLIES
WATER/SEWER
MATERIALS & SUPPLIES
TELEPHONE/FAX
ELECTRICITY
HEATING OIL/GAS
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
ENVIRONMENTAL EXPENSES
GASOLINE
MAINT EQUIP REPAIRS/MAINT
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENSES
TRUCKS - PURCHASE
MAINT EQUIP - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
GROUNDS
100-12-18-51-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 688,557 $ 827,100 $ 827,100 $ 888,000 $ 888,000 T%
31,544 28,400 28,400 30,400 30,400 T%
51,901 65,400 65,400 70,200 70,200 T%
230,302 266,700 266,700 250,000 250,000 -6%
3,087 7,000 7,000 10,700 10,700 53%
39,796 47,400 47,400 50,700 50,700 T%
261,770 426,300 426,300 497,500 497,500 17%
6,910 8,300 8,300 8,800 8,800 6%
1,313,867 1,676,600 1,676,600 1,806,300 1,806,300 8%
356 400 400 400 400 0%
61,193 61,000 61,000 63,500 60,000 -2%
7,665 9,200 9,200 6,900 6,900 -25%
2,624 2,700 2,700 2,900 2,900 T%
3,954 5,000 5,000 5,000 5,000 0%
- 3,000 3,000 3,300 3,300 10%
1,197 400 400 400 400 0%
636 500 500 1,000 1,000 100%
4,274 3,700 3,700 4,500 4,500 22%
81,899 85,900 85,900 87,900 84,400 -2%
1,063 1,100 1,100 1,100 1,100 0%
6,796 5,500 5,500 6,200 6,200 13%
3,470 3,500 3,500 3,500 3,500 0%
100 100 100 100 100 0%
1,034 1,700 1,700 1,700 1,700 0%
166,731 220,000 220,000 253,000 223,000 1%
- 900 900 900 900 0%
22,694 37,000 37,000 37,000 30,000 -19%
17,937 15,000 15,000 15,000 15,000 0%
219,825 284,800 284,800 318,500 281,500 -1%
1,615,592 2,047,300 2,047,300 2,212,700 2,172,200 6%
70,806 85,000 81,900 - - -100%
- - - 80,000 65,000 100%
70,806 85,000 81,900 80,000 65,000 -24%
$ 1,686,398 $ 2,132,300 $ 2,129,200 $ 2,292,700 $ 2,237,200 5%
14.0 14.0 14.0 14.0 14.0
Paj 30
Grounds
Current reductions:
e Reduced Christmas Tree lighting down $3k, to $2,500 in
Program Expense/Supplies (52026).
e Removed $30k request for Dover Little League mowing
from Contractual services (53031).
e Reduced Gasoline ($7k) based on trending data.
e Pushing out $15k mower trailerfrom Maintenance
Equipment (54024) to FY28.
Reductions made by Budget team.
Total Reductions: $55,000
26
Paj 31
Zé
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
em 1.
PUBLIC WORKS - ADMINISTRATION
100-12-18-10-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
SALARIES $ 357,597 $ 314,800 $ 314,800 $ 341,000 $ 341,000 8%
OVERTIME - 400 400 600 600 50%
FICA TAXES 24,444 24,100 24,100 26,100 26,100 8%
HEALTH INSURANCE 112,804 101,200 101,200 102,600 102,600 1%
L1D INSURANCE 1,903 3,100 3,100 4,600 4,600 48%
WORKERS COMPENSATION 1,412 1,000 1,000 1,100 1,100 10%
EDUCATIONAL ASSISTANCE - 4,800 4,800 4,800 4,800 0%
PENSION 148,022 244,200 244,200 248,400 248,400 2%
OPEB 3,432 3,100 3,100 3,400 3,400 10%
PERSONNEL COSTS 649,315 696,700 696,700 732,600 732,600 5%
FURNITURE/FIXTURES 6,150 10,000 10,000 1,000 1,000 -90%
OFFICE SUPPLIES 2,051 2,800 2,800 2,800 2,800 0%
PRINTING AND DUPLICATING 5,646 8,000 8,000 8,000 8,000 0%
UNIFORM/UNIFORM ALLOW - 300 300 300 300 0%
SECURITY/SAFETY MATERIALS - 200 200 200 200 0%
COMPUTER SOFTWARE 1,958 - - 500 500 100%
COMPUTER HARDWARE 2,796 2,700 2,700 - - -100%
MATERIALS & SUPPLIES 18,601 24,000 24,000 12,800 12,800 -47%
TELEPHONE/FAX 3,625 3,800. 3,800 3,800 3,800 0%
SUBSCRIPTIONS AND DUES 614 600 600 1,000. 1,000 67%
TRAINING/CONF/FOOD/TRAVEL 631 1,600 1,600 2,700 1,000 -38%
CONTRACTUAL SERVICES - 15,600 15,600 16,300 16,300 4%
GASOLINE 424 600 600 600 600 0%
RADIO REPAIRS/MAINTENANCE 391 600 600 600 600 0%
ADMINISTRATIVE EXPENDITURES 5,693 22,800 22,800 25,000 23,300 2%
OPERATING EXPENDITURES 673,609 743,500 743,500 770,400 768,700 3%
TOTAL EXPENDITURES $ 673,609 $ 743,500 $ 743,500 $ 770,400 $ 768,700 3%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0
Paj 32
Public Works Admin.
Current reductions:
e Reduced Training/Conf/Food/Travel (53028) by $1.7k,
removing GPN conference.
Reductions made by Budget team.
Total Reductions: $1,700
28
Paj 33
6c
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER HARDWARE
STREET REPAIRING MATERIAL
STREET SIGNS/MARKING
SAND AND SALT
CITY BLDG MAINT SUPPLIES
STORM CONTINGENCY
MATERIALS & SUPPLIES
TELEPHONE/FAX
TRAINING/CONF/FOOD/TRAVEL
CONSULTING FEES
CONTRACTUAL SERVICES
GASOLINE
MAINT EPUIP REPAIRS/MAINT
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
OTHER EPUIPMENT PURCHASE
CONSTRUCTION - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
STREETS
100-12-18-35-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 360,038 $ 389,000 $ 389,000 $ 423,500 $ 423,500 9%
11,335 13,200 13,200 11,400 11,400 -14%
27,859 30,800 30,800 33,300 33,300 8%
79,510 92,800 92,800 94,800 94,800 2%
2,006 3,400 3,400 5,200 5,200 53%
20,583 22,300 22,300 23,800 23,800 7%
73,949 118,600 118,600 121,600 121,600 3%
3,591 3,900 3,900 4,100 4100 5%
578,871 674,000 674,000 717,700 717,700 6%
7,527 8,000 8,000 11,000 8,000 0%
33501 4,800 4,800 4,800 4,800 0%
2,213 3,400 3,400 3,400 3,400 0%
3,063 4,000 4,000 4,000 4,000 0%
1,820 - - ,000 - 0%
41,511 31,000 40,200 31,000 31,000 0%
28,241 28,000 28,000 28,000 25,600 -9%
- 1,900 - ,900 1,900 0%
64 200 200 200 200 0%
- 100,000 172,000 100,000 100,000 0%
153,523 181,300 260,600 185,300 178,900 -1%
881 900 900 900 900 0%
1,975 300 300 500 500 67%
- 1,000 < 1,000 1,000 0%
14,961 12,000 15,500 14,000 12,000 0%
16,235 20,000 20,000 20,000 20,000 0%
5,212 6,700 6,700 6,700 6,700 0%
2,738 3,600 3,600 3,600 3,600 0%
42,003 44,500 47,000 46,700 44,700 0%
774,396 899,800 981,600 949,700 941,300 5%
146,916 240,000 240,000 127,500 - -100%
1,678,440 2,520,000 _—-2,993, 100 2,646,000 1,426,000 -43%
2,017,310 2,870,000 3,667,600 2,773,500 1,426,000 -50%
$ 2,791,706 $ 3,769,800 $ 4,649,200 $ 3,723,200 $ 2,367,300 -37%
7.0 7.0 7.0 7.0 7.0
Paj 34
Streets
Current reductions:
e Reduced $3k for manhole protection rings from
Program Expense/Supplies (52026).
e Removed $1k for laptop from Computer Hardware
(52038).
e Reduced Street Signs/Marking by $2.4k for feedback-
sign refurbishment.
e Contractual Services reduced $2k, setting sidewalk
grinding back to FY26 levels.
e Removed CIP projects for community sign
refurbishment, $20k and $1.2M Street Program project
from Construction (54031).
e Pushing out $27.5k for grapple vehicle in Other
Equipment (54025). to FY28.
e Pushing out $79.3k for skid steer in Other Equipment
(54025). to FY28.
e Pushing out $11.5k for traler in Other Equipment
(54025) to FY28.
e Pushing out $9.2k for trailer in Other Equipment (54025)
to FY28.
20
Paj 35
Reductions submitted by department.
Total Reductions: $1,335,900
31
Paj 36
ce
ACCT
51011
51012
51014
51015
51016
51017
51019
51020
52026
52029
52032
52033
52037
52042
52062
53021
53025
53028
53029
53031
53043
53044
53062
53065
53067
54023
54031
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOW.
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER SOFTWARE
STREET CLEANING SUPPLIES
STORM SEWER SUPPLIES
MATERIALS & SUPPLIES
TELEPHONE/FAX
ADVERTISEMENT
TRAINING/CONF/FOOD/TRAVEL
CONSULTING FEES
CONTRACTUAL SERVICES
ENVIRONMENTAL EXPENSES
AGENCY BILLING-TEMP HELP
GASOLINE
MAINT EPUIP REPAIRS/MAINT
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
TRUCKS - PURCHASE
CONSTRUCTION - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
STORMWATER
100-12-18-60-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 369,638 $ 424,200 $ 424,200 $ 428,500 $ 428,500 1%
6,893 10,200 10,200 9,800 9,800 4%
27,861 33,200 33,200 33,500 33,500 1%
111,220 120,300 120,300 136,600 136,600 14%
1,841 4,100 4,100 5,700 5,700 39%
15,253 18,100 18,100 17,700 17,700 -2%
26,796 31,900 31,900 31,600 31,600 -1%
3,662 4,200 4,200 4,200 4,200 0%
563,164 646,200 646,200 667,600 667,600 3%
27,173 38,500 38,500 38,500 26,000 -32%
3,679 5,000 5,000 5,000 5,000 0%
702 1,000 1,000 1,000 1,000 0%
2,255 3,500 3,500 3,500 3,500 0%
- - - 300 300 100%
6,934 6,000 6,000 6,000 6,000 0%
31,704 25,000 25,000 25,000 25,000 0%
72,448 79,000 79,000 79,300 66,800 -15%
883 900 900 900 900 0%
1,100 2,100 2,100 2,100 2,100 0%
2,376 2,100 1,100 2,000 2,000 -5%
51 39,400 29,800 10,000 10,000 -75%
136,951 254,700 254,700 258,700 252,700 -1%
2,000 2,000 2,000 2,000 2,000 0%
18,736 30,000 20,800 30,000 30,000 0%
27,420 35,000 35,000 35,000 35,000 0%
15,286 10,000 10,000 10,000 10,000 0%
2,347 3,500 3,500 3,500 3,500 0%
207,149 379,700 359,900 354,200 348,200 8%
842,761 1,104,900 1,085,100 1,101,100 1,082,600 -2%
287,326 - - 926,000 237,500 100%
662,810 3,124,000 6,093,700 10,427,500 10,257,500 228%
950,137 3,124,000 6,093,700 11,353,500 10,495,000 236%
$ 1,792,897 $ 4,228,900 $ 7,178,800 $ 12,454,600 $ 11,577,600 174%
8.0 8.0 8.0 8.0 8.0
Paj 37
Stormwater
Current reductions:
e Reduced public outreach by $8k, weather
sampling/spills inventory by $1k, and $3.5k from pond
maintenance for a total reduction of $12.5k in Program
Expense/Supplies (52026).
e Reduced KCI collections in Contractual Services
(53031) by $6k.
e Removed CIP projects - $20k for Greens of
Dover/Lamplighter Lane SW improvements and pushed
out, until FY28, $140k for West Street Flooding design
from Construction (54031).
e Pushed out $384.2k street sweeper in Trucks (54023) to
FY28.
e Pushed out $304.3k leaf vac truck in Trucks (54023) to
FY28.
e Removing $10k parkway grate replacement from CIP —
Construction (54031), with Council’s approval will be
purchased with FY26 project savings.
Reductions submitted by department and Budget team.
Total Reductions: $160,000
33
Paj 38
ve
ACCT
51011
51012
51014
51015
51016
51017
51019
51020
52029
52032
52033
52046
52058
52061
53021
53023
53024
53027
53028
53031
53062
54023
54025
54031
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
FACILITIES MANAGEMENT
100-12-25-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
SALARIES $ 324,488 $ 344,400 $ 298,000 $ 388,600 $ 388,600 13%
OVERTIME 3,515 7,500 7,500 5,900 5,900 -21%
FICA TAXES 23,901 26,900 26,900 30,200 30,200 12%
HEALTH INSURANCE 79,368 87,600 87,600 79,400 79,400 -9%
L1D INSURANCE 1,066 2,800 2,800 4,500 4,500 61%
WORKERS COMPENSATION 14,292 15,500 15,500 17,100 17,100 10%
PENSION 79,040 94,600 94,600 29,800 29,800 -68%
OPEB 3,188 3,400 3,400 3,800 3,800 12%
PERSONNEL COSTS 528,857 582,700 536,300 559,300 559,300 4%
UNIFORMS/UNIFORM ALLOW 3,263 4,800 4,800 3,600 3,600 -25%
SECURITY/SAFETY MATERIALS - 500 500 700 700 40%
SMALL TOOLS 7,081 8,000 8,000 6,500 3,000 -63%
CITY BLDG MAINT SUPPLIES 15,446 18,000 18,000 18,000 15,000 -17%
WATER/SEWER 1,484 1,500 1,500 1,500 1,500 0%
ELEC MATERIALS/SUPPLIES 2,167 2,200 2,200 2,200 2,200 0%
MATERIALS & SUPPLIES 32,267 35,000 35,000 32,500 26,000 -26%
TELEPHONE/FAX 1,104 1,000 1,000 1,200 1,200 20%
ELECTRICITY 39,018 60,000 60,000 60,000 50,000 -17%
HEATING OIL/GAS 2,343 3,000 3,000 3,000 3,000 0%
SUBSCRIPTIONS & DUES 50 800 800 300 300 -63%
TRAINING/CONF/FOOD/TRAVEL 20 200 200 200 200 0%
CONTRACTUAL SERVICES 103,973 120,200 166,600 130,600 130,600 9%
GASOLINE 2,723 5,000 5,000 5,000 4,000 -20%
ADMINISTRATIVE EXPENDITURES 149,229 190,200 236,600 200,300 189,300 0%
OPERATING EXPENDITURES 710,353 807,900 807,900 792,100 774,600 4%
TRUCKS-PURCHASE - 64,000 64,000 - - -100%
OTHER EPUIP - PURCHASE - 50,000 50,000 8,000 - -100%
CONSTRUCTION - PURCHASE - 360,000 366,100 - - -100%
CAPITAL OUTLAY : 474,000 480,100 8,000 - — -100%
TOTAL EXPENDITURES
PERSONNEL
$ 710,353 $ 1,281,900 $ 1,288,000 $ 800,100 $ 774,600 -40%
BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0
PP/TEMP
Year over Year Increase/Decrease -19% 80% 0% -38%
Paj 39
Facilities Maintenance
Current reductions:
Pushed out a speed drill for $3k and a belt sander for
$500 from the Small Tools (52033) line.
Pushed out proactive repairs for $3k from City Building
Maintenance Supplies (52046).
Reduced Electricity (53023) by $10k based on cost
savings from upgrades.
Reduced Gasoline (53062) by $1k based on cost savings
from staffing shortages.
Removing $8k floor scrubber from CIP - Other
Equipment (54025), with Council’s approval will be
purchased with FY26 project savings.
Reductions submitted by department.
Total Reductions: $25,500
35
Paj 40
9€
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
GENERAL FUND ENGINEERING
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
LID INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER SOFTWARE
COMPUTER HARDWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
GASOLINE
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
100-12-26-99-000
2024-2025
2025-2026
2025-2026
2026-2027
2026-2027
%
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 138,419 $ 149,700 $ 149,700 $ 147,700 $ 147,700 -1%
1,985 2,500 2,500 2,700 2,700 8%
10,061 11,700 11,700 11,500 11,500 -2%
47,753 48,500 48,500 33,200 33,200 -32%
608 1,200 1,200 1,500 1,500 25%
951 1,000 1,000 1,000 1,000 0%
8,510 9,000 9,000 11,300 11,300 26%
1,379 1,500 1,500 1,500 1,500 0%
209,666 225,100 225,100 210,400 210,400 -7%
836 1,100 1,100 800 800 -27%
55 100 100 100 100 0%
2,419 1,800 1,800 200 200 -89%
10,715 11,000 11,000 11,900 11,900 8%
2,459 1,400 1,400 - - -100%
16,484 15,400 15,400 13,000 13,000 -16%
1,671 1,900 1,900 1,900 1,900 0%
- 400 400 400 - -100%
44,620 59,000 59,000 55,000 40,000 -32%
1,306 1,500. 1,500 1,500 1,500 0%
- 200 200 200 200 0%
47,597 63,000 63,000 59,000 43,600 -31%
$ 273,747 $ 344,822 $ 303,500 $ 282,400 $ 267,000 -23%
2.0 2.0 2.0 2.0 2.0
Paj 41
General Fund Engineering
Current reductions:
e Removed $400 from Training/Conf/Food/Travel (53028).
e Reduced Contractual Services (53031) by $15k.
Reductions submitted by department.
Total Reductions: $15,400
37
Paj 42
8e
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
RECREATION
100-13-15-12-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
SALARIES $ 659,715 $ 628,500 $ 628,500 $ 578,000 $ 578,000 -8%
OVERTIME 18,119 10,000 10,000 10,500 10,500 5%
TEMPORARY HELP 118,133 180,900 180,900 186,300 186,300 3%
FICA TAXES 58,303 62,700 62,700 59,200 59,200 -6%
HEALTH INSURANCE 140,458 163,500 163,500 173,100 173,100 6%
LID INSURANCE 3,177 6,300 6,300 8,000 8,000 27%
WORKERS COMPENSATION 15,479 11,000 11,000 11,500 11,500 5%
EDUCATIONAL ASSISTANCE - 5,000 5,000 10,000 10,000 100%
PENSION 164,956 227,100 227,100 135,600 135,600 -40%
OPEB 5,594 5,700 5,700 5,200 5,200 -9%
PERSONNEL COSTS 1,183,934 1,300,700 1,300,700 1,177,400 1,177,400 9%
FURNITURE/FIXTURES 989 1,000 1,000 4,500 4,500 350%
OFFICE SUPPLIES 2,172 2,500 2,500 2,800 2,800 12%
PRINTING AND DUPLICATING 2,692 3,500 3,500 4,000 4,000 14%
PROGRAM EXPENSES/SUPPLIES 57,957 60,000 60,000 65,000 60,000 0%
UNIFORMS/UNIFORM ALLOW 1,952 2,500 2,500 1,800 1,800 -28%
SECURITY/SAFETY MATERIALS 573 600 600 600 600 0%
SMALL TOOLS 1,470 1,500 1,500 1,500 1,500 0%
COMPUTER SOFTWARE 6,800 7,400 7,400 7,600 7,600 3%
COMPUTER HARDWARE 3,200 4,000 4,000 2,800 2,800 -30%
CITY BLDG MAINT SUPPLIES 8,888 10,400 10,400 16,900 16,900 63%
WATER/SEWER 1,863 2,800 2,800 5,000 5,000 79%
MATERIALS & SUPPLIES 88,557 96,200 96,200 112,500 107,500 12%
TELEPHONE/FAX 5,588 5,500 5,500 5,800 5,800 5%
ELECTRICITY 58,762 70,000 70,000 73,000 73,000 4%
HEATING OIL/GAS 7,572 12,000 12,000 15,000 15,000 25%
SUBSCRIPTIONS AND DUES 3,011 3,000 3,000 3,000 3,000 0%
TRAINING/CONF/FOOD/TRAVEL 1,759 4,400 4,400 4,400 4,400 0%
CONTRACTUAL SERVICES 147,158 146,500 124,000 159,500 137,000 -6%
OFF EQUIP/REPAIRS & MAINT - 1,000 1,000 1,000 1,000 0%
GASOLINE 8,288 9,000 9,000 9,000 9,000 0%
MAINT. EQUIP REPAIRS/MAINT. 4,389 5,000 5,000 5,000 5,000 0%
ADMINISTRATIVE EXPENDITURES 236,526 256,400 233,900 275,700 253,200 -1%
OPERATING EXPENDITURES 1,509,016 1,653,300 1,630,800 1,565,600 1,538,100 -7%
OTHER EQUIP - PURCHASE 60,000 65,000 65,000 - - -100%
CONSTRUCTION - PURCHASE 407,690 265,000 1,825,200 - - -100%
CAPITAL OUTLAY 467,690 330,000 1,890,200 : - -100%
TOTAL EXPENDITURES $ 1,976,706 $ 1,983,300 $ 3,521,000 $ 1,565,600 $ 1,538,100 -22%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 10.0 10.0 10.0 10.0 10.0
PP/TEMP 15.0 15.0 15.0 15.0 15.0
Paj 43
Recreation
Current reductions:
e Reducing Program Expense/Supplies by $5k removing t-
shirts, duplicate bus trips, etc.
e Removing $22.5k from Contractual Services (53031) for
4" of July and African American Festival (moved to
Budget team at $7.5k for 4" of July & $10k for AAF).
e Removed Strategic Request for.additional Office
Assistant 2 position, at $74k.
Reductions made by Budget team.
Total Reductions: $101,500
39
Paj 44
Ov
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
TEMPORARY HELP
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
OFFICE SUPPLIES
PROGRAM EXPENSES/SUPPLIES
BOOKS
SECURITY/SAFETY MATERIALS
COMPUTER SOFTWARE
COMPUTER HARDWARE
CITY BLDG MAINT SUPPLIES
WATER/SEWER
MATERIALS & SUPPLIES
TELEPHONE/FAX
ELECTRICITY
HEATING OIL/GAS
SUBSCRIPTIONS AND DUES
CONTRACTUAL SERVICES
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
CONSTRUCTION - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
LIBRARY
100-13-15-11-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 926,832 $ 878,400 $ 878,400 $ 925,600 $ 925,600 5%
206,634 368,100 368,100 393,100 393,100 T%
81,603 95,300 95,300 100,800 100,800 6%
253,582 275,600 275,600 281,000 281,000 2%
4,417 7,800 7,800 11,700 11,700 50%
9,871 11,400 11,400 12,100 12,100 6%
203,052 324,100 324,100 324,100 324,100 0%
7,234 8,700 8,700 9,200 9,200 6%
1,693,225 1,969,400 1,969,400 2,057,600 2,057,600 4%
- : - - : 0%
6,000 6,000 6,000 6,000 6,000 0%
54,000 54,000 54,000 54,000 54,000 0%
313 1,300 1,300 1,800 1,800 38%
160 400 400 400 400 0%
= 1,000 1,000 1,000 1,000 0%
13,032 17,500 17,500 17,500 17,500 0%
2,608 200 200 2,100 2,100 950%
76,113 80,400 80,400 82,800 82,800 3%
12,687 12,700 12,700 17,500 13,000 2%
69,603 69,000 69,000. 80,000 70,000 1%
13,148 21,500. 21,500 21,500 21,500 0%
11,000 11,000 11,000 11,000 11,000 0%
199,174 214,800 214,800 226,600 226,600 5%
305,611 329,000 329,000 356,600 342,100 4%
2,074,949 2,378,800 2,378,800 2,497,000 2,482,500 4%
- : - 94,100 : 0%
: : : 94,100 - 0%
$ 2,074,949 $ 2,378,800 $ 2,378,800 $ 2,591,100 $ 2,482,500 4%
14.0 14.0 14.0 14.0 14.0
18.0 18.0 18.0 18.0 18.0
Paj 45
Library
Current reductions:
e Removing $94.1k Green Roof replacement from CIP -
Construction (54031) — will be moved, with Council’s
approval, to FY26 and paid for through other General
Fund project savings.
Reductions made by Budget team.
Total Reductions: $94,100
A
Paj 46
cv
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
Item
INFORMATION TECHNOLOGY
100-16-22-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACCT DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
51011 SALARIES $ 340,976 $ 427,800 $ 427,800 $ 452,400 $ 452,400 6%
51012 OVERTIME 1,696 1,600 1,600 2,000 2,000 25%
51013 TEMPORARY - 3,700 3,700 100%
51014 FICA TAXES 25,284 32,800 32,800 35,100 35,100 7%
51015 HEALTH INSURANCE 68,161 96,100 96,100 98,200 98,200 2%
51016 LID INSURANCE 1,575 3,900 3,900 5,800 5,800 49%
51017 WORKERS COMPENSATION 1,108 1,400 1,400 1,500 1,500 7%
51018 EDUCATIONAL ASSISTANCE - 4,500 4,500 7,500 7,500 67%
51019 PENSION 82,299 144,500 144,500 152,800 152,800 6%
51020 OPEB 3,295 4,300 4,300 4,500 4,500 5%
PERSONNEL COSTS 524,394 716,900 716,900 763,500 763,500 7%
52022 OFFICE SUPPLIES 1,444 1,300 1,300 1,000 1,000 -23%
52034 DATA PROCESSING SUPPLIES - 200 200 1,500 1,500 650%
52037 COMPUTER SOFTWARE 65,252 70,000 70,000 85,000 85,000 21%
52038 COMPUTER HARDWARE 6,655. 500 500 3,500 3,500 600%
MATERIALS & SUPPLIES 73,351 72,000 72,000 91,000 91,000 26%
53021 TELEPHONE/FAX 4,296 3,100 3,100 4,600 4,600 48%
53027 SUBSCRIPTIONS AND DUES 540 6,500 6,500 2,000 2,000 -69%
53028 TRAINING/CONF/FOOD/TRAVEL 3,801 2,500 2,500 3,000 3,000 20%
53031 CONTRACTUAL SERVICES 157,616 73,000 73,000 135,000 135,000 85%
53061 OFF EPUIP/REPAIRS & MAINT 155,659 171,400 171,400 185,000 185,000 8%
53062 GASOLINE - 300 300 400 400 33%
ADMINISTRATIVE EXPENDITURES 321,912 256,800 256,800 330,000 330,000 29%
OPERATING EXPENSES 919,656 1,045,700 1,045,700 1,184,500 1,184,500 13%
54025 OTHER EQUIP - PURCHASE - 110,700 503,700 - - -100%
54028 COMPUTER HARDWARE/CAPITAL 99,606 - 75,900 - - 0%
CAPITAL OUTLAY 99,606 110,700 579,600 - - -100%
TOTAL EXPENDITURES $1,019,262 $1,156,400 $1,625,300 $ 1,184,500 $ 1,184,500 2%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0
BUDGETED PART-TIME POSITIONS - - - - -
Paj 47
ev
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
PROCUREMENT & INVENTORY
100-15-27-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACCT DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
51011 SALARIES $ 374,266 $ 363,500 $ 363,500 $ 388,100 $ 388,100 7%
51012 OVERTIME 1,318 1,400 1,400 1,400 1,400 0%
51013 TEMPORARY HELP 29,722 25,900 25,900 27,700 27,700 7%
51014 FICA TAXES 30,290 29,900 29,900 31,900 31,900 7%
51015 HEALTH INSURANCE 29,762 26,900 26,900 27,500 27,500 2%
51016 LI DINSURANCE 2,167 3,600 3,600 5,100 5,100 42%
51017 WORKERS COMPENSATION 1,302 1,300 1,300 1,300 1,300 0%
51018 EDUCATIONAL ASSISTANCE - 4,000 4,000 4,000 4,000 0%
51019 PENSION 91,687 141,300 141,300 165,000 165,000 17%
51020 OPEB 3,700 3,600 3,600 3,900 3,900 8%
PERSONNEL COSTS 564,214 601,400 601,400 655,900 655,900 9%
52021 FURNITURE/FIXTURES 291 200 200 200 200 0%
52022 OFFICE SUPPLIES 886 1,000 1,000 1,000 1,000 0%
52023 PRINTING AND DUPLICATING 2,989 3,000 3,000 3,000 3,000 0%
52026 PROGRAM EXPENSES/SUPPLIES 3,402 1,000 1,000 1,000 1,000 0%
52029 UNIFORMS/UNIFORM ALLOW 1,615 1,900 1,900 1,200 1,200 -37%
52032 SECURITY/SAFETY MATERIALS 98 200 200 300 300 50%
52037 COMPUTER SOFTWARE - - - 300 300 100%
52046 CITY BLDG MAINT SUPPLIES 821 5,700 5,700 900 300 -95%
52058 WATER/SEWER 2,239 3,000 3,000 3,000 3,000 0%
MATERIALS & SUPPLIES 13,215 16,000 16,000 10,900 10,300 -36%
53021 TELEPHONE/FAX 3,413 4,500 4,500 4,500 4,500 0%
53022 POSTAGE 211,357 268,900 268,900 285,000 285,000 6%
53023 ELECTRICITY 60,957 73,000 73,000 73,000 70,000 -4%
53025 ADVERTISEMENT 1,224 2,500 2,500 2,500 2,500 0%
53027 SUBSCRIPTIONS AND DUES 325 1,600 1,600 1,600 1,600 0%
53028 TRAINING/CONF/FOOD/TRAVEL 150 1,200 1,200 1,300 1,300 8%
53031 CONTRACTUAL SERVICES 45,748 34,500 34,500 34,500 34,500 0%
53043. ENVIRONMENTAL EXPENSES 4,297 5,600 5,600 6,100 6,100 9%
53062 GASOLINE 1,998 3,500 3,500 3,500 3,500 0%
ADMINISTRATIVE EXPENDITURES 329,469 395,300 395,300 412,000 409,000 3%
OPERATING EXPENDITURES 906,898 1,012,700 1,012,700 1,078,800 1,075,200 6%
54025 OTHER EQUIP - PURCHASE 69,802 - - 43,400 - 0%
54031 CONSTRUCTION - PURCHASE 139,900 517,000 1,280,100 217,500 - -100%
CAPITAL OUTLAY 209,702 517,000 1,280,100 260,900 - -100%
TOTAL EXPENDITURES $1,116,599 $1,529,700 $2,292,800 $ 1,339,700 $ 1,075,200 -30%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0
BUDGETED PART-TIME POSITIONS 1.0 1.0 1.0 1.0 1.0
Year over Year Increase/Decrease 35% 37% 50% 12%
Paj 48
Procurement & Inventory
Current reductions:
City Building Maintenance Supplies (52046) reduced
$600 based on temporary savings in HVAC contract.
Electric Expense (53023) reduced $3k, based on
efficiency upgrades.
Removed $137.5k Parking Upgrade project from CIP —
Construction (54031).
Pushed out $43.4k for vehicle #123 from Other
Equipment (54025) to FY28.
Pushed out $80k for Warehouse Storefront from CIP —
Construction (54031) to FY28.
Reductions submitted by department.
Total Reductions: $264,500
44
Paj 49
Sv
ACCT
51011
51012
51014
51015
51016
51017
51019
51020
52022
52026
52029
52032
52033
52037
52046
53021
53028
53031
53043
53062
54022
54031
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA
HEALTH INSURANCE
LID
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
OFFICE SUPPLIES
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER SOFTWARE
CITY BLDG MAINT SUPPLIES
MATERIALS & SUPPLIES
TELEPHONE/FAX
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
ENVIRONMENTAL EXPENSES
GASOLINE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
AUTOMOBILES-PURCHASE
CONSTRUCTION - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
Year over Year Increase/Decrease
FLEET MAINTENANCE
100-15-28-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED | REQUESTED RECOMMENDED CHANGE
$ 312,908 $ 334,700 $ 334,700 $ 368,000 $ 368,000 10%
7,300 5,300 5,300 5,500 5,500 4%
23,618 26,000 26,000 28,600 28,600 10%
63,616 66,500 66,500 68,000 68,000 2%
1,418 2,900 2,900 4,500 4,500 55%
17,835 18,800 18,800 20,500 20,500 9%
84,976 136,900 136,900 136,900 136,900 0%
3,144 3,300 3,300 3,600 3,600 9%
514,815 594,400 594,400 635,600 635,600 7%
1,912 1,200 1,200 1,200 1,200 0%
393,361 480,000 480,000 480,000 470,000 -2%
- 3,700 3,700 2,500 2,500 -32%
174 300. 300 300 300 0%
12,905 33,000 33,000 10,800 5,800 -82%
9,071 3,000 3,000 6,200 6,200 107%
3,535, 5,300 5,300 5,300 5,300 0%
427,195 526,500 526,500 506,300 491,300 7%
766 900 900 900 900 0%
10,030 11,100 11,100 11,100 11,100 0%
800 4,900 4,900 4,900 4,900 0%
200 200 200 200 200 0%
1,379 1,800 1,800 1,800 1,800 0%
13,175 18,900 18,900 18,900 18,900 0%
955,184 1,139,800 1,139,800 1,160,800 1,145,800 1%
- 34,100 31,100 - - -100%
- 10,000 10,000. - - -100%
398 44,100 41,100 - - -100%
$ 955,582 $1,183,900 $1,180,900 $1,160,800 $ 1,145,800 -3%
5.0 5.0 5.0 5.0 5.0
-37% 24% 0% -2%
Paj 50
Fleet Maintenance
Current reductions:
e Program Expense/Supplies (52026) reduced $10k based
on trending data.
e Small Tools (52033) reduced $5k —- shopper scanner
pushed out to FY28.
Reductions submitted by department.
Total Reductions: $15,000
46
Paj 51
Lv
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
FINANCE
100-16-23-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED
SALARIES $ 540,513 $ 608,600 $ 608,600 $ 646,900 $ 646,900
OVERTIME - - - 10,000 10,000
FICA TAXES 32,773 46,500 46,500 50,200 50,200
HEALTH INSURANCE 103,303 156,000 156,000 150,100 150,100
LID INSURANCE 2,292 6,200 6,200 9,500 9,500
WORKERS COMPENSATION 1,457 1,900 1,900 2,100 2,100
PENSION 48,574 34,400 34,400 40,500 40,500
OPEB 4,449 6,000 6,000 6,400 6,400
PERSONNEL COSTS 733,361 869,600 859,600 915,700 915,700
OFFICE SUPPLIES 1,506 1,200 1,200 1,200 1,000
PRINTING AND DUPLICATING 4,297 5,500 5,500 5,500 5,500
COMPUTER HARDWARE 2,464 3,500 3,500 3,500 2,000
MATERIALS & SUPPLIES 8,267 10,200 10,200 10,200 8,500
TELEPHONE/FAX 4,206 4,000 4,000 4,500 4,500
ADVERTISEMENT 19 500 500 500 500
SUBSCRIPTIONS AND DUES 55 1,800 1,800 1,800 1,000
TRAINING/CONF/FOOD/TRAVEL 5,293 5,500 5,500 5,500 5,500
CONTRACTUAL SERVICES 105,454 146,200 146,200 146,200 146,200
OFF EQUIP/REPAIRS & MAINT - 2,000 2,000 2,000 2,000
ADMINISTRATIVE EXPENDITURES 116,241 160,000 160,000 160,500 159,700
OPERATING EXPENDITURES 857,869 1,039,800 1,029,800 1,086,400 1,083,900
TOTAL EXPENDITURES $ 857,869 $ 1,039,800 $ 1,029,800 $1,086,400 $ 1,083,900
PERSONNEL
BUDGETED FULL-TIME POSITIONS 8.0 8.0 8.0 8.0 8.0
%
CHANGE
6%
100%
8%
4%
53%
11%
18%
T%
5%
-17%
0%
-43%
17%
13%
0%
44%
0%
0%
0%
0%
4%
4%
Paj 52
Finance
Current reductions:
e Reduced Office Supplies (52022) by $200.
e Reduced Computer Hardware (52038) by $1.5k.
e Reduced Subscriptions and Dues by $800.
Reductions submitted by department.
Total Reductions: $2,500
‘8
Paj 53
6v
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
CUSTOMER SERVICES
100-16-29-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED
SALARIES $ 808,067 $ 854,400 $ 838,012 $ 904,400 $ 904,400
OVERTIME - 3,300 3,300 500 500
FICA TAXES 58,730 65,600 61,500 69,200 69,200
HEALTH INSURANCE 195,190 207,000 207,000 206,300 206,300
LID INSURANCE 4,387 7,900 7,900 11,800 11,800
WORKERS COMPENSATION 2,609 2,800 2,800 2,900 2,900
EDUCATIONAL ASSISTANCE - 5,000 5,000 5,000 5,000
PENSION 166,254 215,100 215,100 220,900 220,900
OPEB 7,952 8,500 8,500 9,000 9,000
PERSONNEL COSTS 1,243,188 1,369,600 1,369,600 1,430,000 1,430,000
FURNITURE/FIXTURES 356 1,000 1,000 3,400 1,000
OFFICE SUPPLIES 18,220 18,500 18,500 18,500 18,500
PRINTING AND DUPLICATING 20,950 25,000 25,000 25,000 26,500
COMPUTER HARDWARE 5,600. 5,600 5,600 10,200 5,000
MATERIALS & SUPPLIES 45,126 50,100 50,100 57,100 51,000
TELEPHONE/FAX 6,525 6,200 6,200 4,800 6,200
TRAINING/CONF/FOOD/TRAVEL 249 2,500 2,500 3,400 1,600
CONTRACTUAL SERVICES 32,620 73,000 73,000 87,800 87,800
OFF EPUIP/REPAIRS & MAINT 9,155 14,500 14,500 11,900 5,000
ADMINISTRATIVE EXPENDITURES 48,549 96,200 96,200 107,900 100,600
TOTAL EXPENDITURES $ 1,336,863 $ 1,515,900 $ 1,515,900 $ 1,595,000 $ . 1,581,600
PERSONNEL
BUDGETED FULL-TIME POSITIONS 15.0 15.0 15.0 15.0 15.0
BUDGETED PART-TIME POSITIONS - - - - -
%
CHANGE
6%
-85%
5%
0%
49%
4%
0%
3%
6%
4%
0%
0%
6%
-11%
2%
0%
-36%
20%
-66%
5%
4%
Paj 54
Customer Service
Current reductions:
e Reduced Furniture/Fixtures (52021) by $2.4k, back to
FY26 approved levels.
e Removing wall monitor, $2.8k, and (2) laptops, $2.4K
from Computer Hardware (52038).
e Reduced Printing & Duplicating (52023) by $4k to
previous levels.
e Removed $1.5k from training and $300 from team
building in Training/Conference/Food/Travel (53028)
line.
e Moved $5.5k to Printing & Duplicating (52023) line and
removed $450 (currency counter) and $1k (mail opener)
for expired maintenance agreements; left $1k in case
breaks down.
Reductions made by Budget team.
Total Reductions: $12,800
50
Paj 56
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
1 BEGINNING BALANCE - SANITATION
2 BASE REVENUE:
3 SANITATION SERVICES
4 TOTAL REVENUES
5 TOTAL BEGINNING BALANCE & REVENUES
6 DIRECT EXPENSES:
7 SANITATION OPERATING
8 DIRECT EXPENDITURE SUBTOTAL
9 OTHER EXPENSES:
10 INTERFUND SERVICE FEES
11 OTHER EXPENSES SUBTOTAL
12 TRANSFER TO:
13. SANITATION IMP AND EXT
14 CONTINGENCY RESERVE
15 TRANSFER TO SUBTOTAL
16 TOTAL EXPENSES
17 BUDGET BALANCE
18 TOTAL BUDGET BALANCES & EXPENSES
19 RESERVE BALANCES
20 CONTINGENCY
SANITATION FUND SUMMARY
2025/26 $ DIFFERENCE % CHG
2024/2025 ORIGINAL —2025/26 2026/2027 2026/2027 Fy27VS —FY27 VS.
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET _FY26 VS
: 331,800 331,800 859,100 859,100 527,300 158.9%
5,168,400 5,168,400] 5,524,800 5,524,800 356,400 6.9%
- 5,168,400 5,168,400} 5,524,800 5,524,800 356,400 6.9%
- 5,500,200 5,500,200] — 6,383,900 6,383,900 883,700 16.1%
2,706,840 3,288,500 3,288,500] 3,198,000 3,198,000 (90,500) -2.8%
2,706,840 3,288,500 3,288,500 | 3,198,000 3,198,000 (90,500) -2.8%
617,600 617,600 636,000 628,900 18,400 1.8%
- 617,600 617,600 636,000 628,900 18,400 1.8%
735,000 735,000 477,000 477,000 (258,000) -35.1%
- - - - - 0.0%
- 735,000 735,000 477,000 477,000 (258,000) -35.1%
2,706,840 4,641,100 4,641,100 | 4,311,000 4,303,900 (330,100) -7.3%
859,100 859,100] 2,072,900 2,080,000 (330,100) 142.1%
2,706,840 5,500,200 5,500,200 | —_—6,383,900 6,383,900 (660,200) 16.1%
2025/26 $ DIFFERENCE
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 Fy27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY
140,000 - - - (140,000) $0
51
Item 1.
56
Paj 57
CON BHR N=
1
12
13
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
SANITATION IMPROVEMENT & EXTENSION FUND SUMMARY
BEGINNING BALANCE
TOTAL BEGINNING BALANCES
REVENUES
LOANS.
TRANS FR OPERATING FUND
TOTAL BEGINNING BALANCES & REVENUES
EXPENSES
TRUCKS
TOTAL EXPENSES
BUDGET BALANCES
TOTAL BUDGET BALANCES & EXPENSES
RESERVE BALANCES
CAPITAL ASSET RESERVE
2025/26 $ DIFFERENCE % CHG
2024/2025 ORIGINAL — 2025/26 2026/2027 2026/2027 FY25 VS FY25 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY25 BUDGET _ fy25 VS
- - 739,000 - - - 0.0%
- - 739,000 - - - 0.0%
- - - - - - 0.0%
982,109 735,000 735,000 477,000 477,000 (258,000) -35.1%
982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1%
982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1%
982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1%
- - - - - - 0.0%
982,109 735,000 1,474,000 477,000 477,000 (258,000) -35.1%
2025/26 $ DIFFERENCE
2024/2025 ORIGINAL — 2025/26 2026/2027 2026/2027 FY25 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY25 BUDGET POLICY
52
Item 1.
57
Paj 58
eS
ACCT
51011
51012
51014
51015
51016
51017
51019
51020
52022
52026
52029
52032
52033
52046
53021
53025
53028
53031
53043
53044
53062
53065
53067
54023
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
OFFICE SUPPLIES
PROGRAM EXPENSES/SUPPLIES
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
CITY BLDG MAINT SUPPLIES
MATERIALS & SUPPLIES
TELEPHONE/FAX
ADVERTISEMENT
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
ENVIRONMENTAL EXPENSES
AGENCY BILLING-TEMP HELP
GASOLINE
MAINT EQUIP REPAIRS/MAINT
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENSES
TRUCKS - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
Year over Year Increase/Decrease
SANITATION
100-12-18-50-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 547,291 $ 638,900 $ 638,900 $ 645,200 $ 645,200 1%
16,389 17,000 17,000 17,000 17,000 0%
40,620 50,200 50,200 50,600 50,600 1%
168,903 205,500 205,500 209,900 209,900 2%
2,807 5,600 5,600 8,000 8,000 43%
31,182 36,200 36,200 36,500 36,500 1%
195,945 331,400 331,400 223,600 223,600 -33%
5,462 6,400 6,400 6,400 6,400 0%
1,008,599 1,291,200 1,291,200 1,197,200 1,197,200 7%
- - - 300 300 0%
45,779 44,000 44,000 44,000 44,000 0%
4,931 7,100 7,100 5,500 5,500 -23%
1,392 1,700 1,700 1,700 1,700 0%
475 500 500 500 500 0%
885 500 500 500 500 0%
53,462 53,800 53,800 52,500 52,500 -3%
545 600 600 600 600 0%
6,400 6,800 6,800 6,900 6,900 1%
- 800 800 800 800 0%
1,477,687 1,734,600 1,734,600 1,756,300 1,756,300 1%
393 2,000 2,000 2,000 2,000 0%
69,815 58,500 58,500 58,500 58,500 0%
78,949 134,000 134,000 114,000 114,000 -15%
4,695 2,000 2,000 5,000 5,000 150%
3,130 4,200 4,200 4,200 4,200 0%
1,644,779 1,943,500 1,943,500 1,948,300 1,948,300 0%
2,706,840 3,288,500 3,288,500 3,198,000 3,198,000 -3%
437,608 735,000 1,474,000 477,000 477,000 -35%
437,608 735,000 1,474,000 477,000 477,000 = -35%
$3,144,448 $4,023,500 $4,762,500 $3,675,000 $ 3,675,000 -23%
11.0 11.0 11.0 11.0 11.0
13% 28% 18% -23%
Paj 60
32
33
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
BEGINNING BALANCE - WATER
BASE REVENUE:
WATER SERVICES
MISC GRANT REVENUE
WATER TANK SPACE LEASING
WATER IMPACT FEES
INTEREST - WATER
MISCELLANEOUS SERVICE FEE
TOTAL REVENUES
TOTAL BEGINNING BALANCE & REVENUES
DIRECT EXPENSES:
ENGINEERING & INSPECTION
WATER MAINTENANCE
WATER TREATMENT PLANT
DIRECT EXPENDITURE SUBTOTAL.
OTHER EXPENSES:
DEBT SERVICE - WATER
RETIREES HEALTH CARE
INTERFUND SERVICE FEES
BANK & CREDIT CARD FEES
OTHER EXPENSES SUBTOTAL
TRANSFER TO:
GENERAL FUND FROM WATER
WATER IMP AND EXT
WATER IMPACT FEE RESERVE
ELECTRIC FUND (ERP)
TRANSFER TO INVENTORY WRITE-OFFS
TRANSFER TO SUBTOTAL
TOTAL EXPENSES
BUDGET BALANCE WATER
TOTAL BUDGET BALANCES & EXPENSES,
EXCEEDS/(REMAINS)TO MEET REQMNT
RESERVE BALANCES
CONTINGENCY - WATER
WATER FUND SUMMARY
2025/26 $ DIFFERENCE % CHG
2024/2025 + ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS
1,853,200 1,295,000 2,225,400 2,624,700 2,624,700 1,329,700 102.7%
6,624,230 7,568,500 7,568,500 7,478,000 7,478,000 (90,500) 1.2%
107,849 - - - - - 0.0%
450,579 464,000 464,000 484,000 484,000 20,000 4.3%
319,959 250,000 250,000 330,000 330,000 80,000 32.0%
152,860 150,000 150,000 15,000 15,000 (135,000) -90.0%
94,102 65,400 74,400 45,200 45,200 (20,200) -30.9%
7,749,579 8,497,900 8,506,900 8,352,200 8,352,200 (145,700) A7%
9,602,779 9,792,900 10,732,300 10,976,900 10,976,900 1,184,000 12.1%
389,914 416,600 416,600 463,300 462,200 46,700 10.9%
823,996 971,000 971,000 1,011,800 1,009,800 40,800 4.0%
2,630,509 3,081,500 3,081,500 2,974,300 2,940,300 (107,200) 4.6%
3,844,419 4,469,100 4,469,100 4,449,400 4,412,300 (19,700) 1.3%
632,067 543,000 543,000 604,100 604,100 61,100 11.3%
109,500 - - - - - 0.0%
1,137,566 750,900 750,900 1,290,700 1,260,900 539,800 67.9%
21,682 25,000 25,000 25,000 25,000 - 0.0%
1,900,814 1,318,900 1,318,900 1,919,800 1,890,000 600,900 43.3%
1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0.0%
503,000 1,280,600 1,289,600, 3,399,200 851,900 2,118,600 -33.5%
104,173 - - 110,000 110,000 110,000 0.0%
25,000 25,000 25,000 25,000 25,000 - 0.0%
- 5,000 5,000 5,000 5,000 - 0.0%
1,632,173 2,310,600 2,319,600 4,539,200 1,991,900 (318,700) -13.8%
7,377,407 8,098,600 8,107,600 10,908,400 8,294,200 195,600 2.4%
2,225,372 1,694,300 2,624,700 68,500 2,682,700 988,400 58.3%
9,602,779 9,792,900 10,732,300 10,976,900 10,976,900 1,184,000 12.1%
1,295,500 674,600 1,603,900 (933,800). 1,680,400
2025/26. $ DIFFERENCE
2024/2025 + ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY
296,042 336,700 310,300 322,300 322,300 (14,400) $250K
54
Item 1.
Paj 61
18
19
20
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
WATER IMPROVEMENT & EXTENSION FUND SUMMARY
BEGINNING BALANCE - WATER
REVENUES
STATE LOAN FUND - WATER
TRANS FR OPERATING FUND - WATER,
TRANSFER FR WATER IMPACT FEE
FEDERAL/STATE GRANTS
INTEREST INCOME
MISCELLANEOUS RECEIPTS
TOTAL REVENUES
TOTAL BEGINNING BALANCES & REVENUES
EXPENSES
ENGINEERING & INSPECTION
WATER MAINTENANCE
WATER TREATMENT PLANT
TOTAL EXPENSES
TOTAL ENDING BUDGET BALANCES
TOTAL BUDGET BALANCES & EXPENSES
RESERVE BALANCES
CAPITAL ASSET RESERVE-WATER
IMPACT FEE RESERVE - WATER
2025/26 $ DIFFERENCE % CHG
2024/2025 ORIGINAL 2025/26 | 2026/2027 2026/2027 FY25 VS FY27 VS
ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY25 BUDGET _FY26 VS
8,782,600 93,500 4,436,900 143,500 143,500 50,000 53.5%
- 2,217,500 2,217,500 - - (2,217,500) -100.0%
503,000 1,280,600 1,289,600 | 3,399,200 3,399,200 2,118,600 165.4%
- 282,500 387,600 265,800 265,800 (16,700) 5.9%
1,201,000 5,000,000 8,072,500 - - (5,000,000) —-100.0%
191,853 50,000 50,000 - - (50,000) —-100.0%
- - - - - - 0.0%
1,895,853 8,830,600 11,987,200 | 3,665,000 3,665,000 (5,165,600) 58.5%
10,678,453 8,924,100 16,424,100 | 3,808,500 3,808,500 (5,115,600) 57.3%
25,612 - - - - - 0.0%
900,438 3,098,600 9,720,400] 3,065,000 517,700 (33,600) 83.3%
78,553 5,682,000 6,560,200 600,000 600,000 (5,082,000) 89.4%
1,004,603 8,780,600 16,280,600 | 3,665,000 4,117,700 (5,115,600) 87.3%
9,673,850 2,680,700 143,500 143,500 2,690,800 (2,537,200) 0.4%
10,678,453 11,461,300 16,424,100 | 3,808,500 3,808,500 (7,652,800) 66.8%
2025/26 $ DIFFERENCE
2024/2025 ORIGINAL 2025/26 | 2026/2027 2026/2027 FY25 VS
ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY25BUDGET POLICY
620,060 636,200 649,900 679,900 679,900 43,700 MIN $500K
2,197,926 2,132,700 —-2,303,700| —2,403,700 2,403,700 271,000 20% of Rev.
55
Item 1.
Paj 62
9S
DESCRIPTION
SALARIES
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
EDUCATIONAL ASSISTANCE
PENSION
OPEB
PERSONNEL COSTS
OFFICE SUPPLIES
UNIFORMS/UNIFORM ALLOW
BOOKS
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER SOFTWARE
MATERIALS & SUPPLIES
TELEPHONE/FAX
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
GASOLINE
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
WATER ENGINEERING
400-40-26-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED — CHANGE
$ 208,836 $ 239,300 $ 239,300 $ 261,500 $ 261,500 9%
9,209 15,500 15,500 16,900 16,900 9%
33,535 33,600 33,600 41,200 41,200 23%
861 1,800 1,800 3,000 3,000 67%
8,972 9,300 9,300 10,100 10,100 9%
- 9,900 9,900 8,400 8,400 -15%
57,383 39,000 39,000 41,600 41,600 7%
2,048 2,000 2,000 2,200 2,200 10%
320,844 350,400 350,400 384,900 384,900 10%
2,638 5,500 5,500 2,000 1,500 -73%
509 600 600 600 600 0%
- 300 300 300 - -100%
34 100 100 100 100 0%
- 200 200 200 200 0%
15,882 33,500 33,500 35,200 35,200 5%
19,064 41,600 41,600 38,400 37,600 -10%
1,785 1,900 1,900 1,900 1,900 0%
701 900 900 900 900 0%
65 1,600 1,600 1,400 1,100 -31%
45,565 18,000 18,000 33,600 33,600 87%
1,892 2,000 2,000 2,000 2,000 0%
- 200 200 200 200 0%
50,007 24,600 24,600 40,000 39,700 61%
389,914 416,600 416,600 463,300 462,200 11%
$ 415,527 $ 416,600 $ 416,600 $ 463,300 $ 462,200 11%
2.5 2.5 2.5 2.5 2.5
Paj 63
Water Engineering
Current reductions:
e Reduced Office Supplies (52022) by $500.
e Reduced Books (52031) by $300.
e Reduced Training/Conf/Food/Travel (53028) by $300.
Reductions submitted by department.
Total Reductions: $1,100
57
Paj 64
8S
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
MEDICAL SUP & PHYSICALS
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER HARDWARE
WATER/SEWER SYSTEM SUP
METERS/METER SUPPLIES
MATERIALS & SUPPLIES
TELEPHONE/FAX
ADVERTISEMENT
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONSULTING FEES
CONTRACTUAL SERVICES
GASOLINE
MAINT EQUIP REPAIRS/MAINT
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
TRUCKS - PURCHASE
MAINT EQUIP - PURCHASE
OTHER EQUIP - PURCHASE
CONSTRUCTION - PURCHASE
WATER LINES
UTILITY CONNECTION ASSIST
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
WATER MAINTENANCE
400-40-68-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 418,175 $ 497,800 $ 497,800 $ 531,100 $ 531,100 7%
19,443 16,700 16,700 20,000 20,000 20%
32,084 39,300 39,300 42,100 42,100 7%
91,576 122,700 122,700 117,200 117,200 4%
2,068 4,100 4,100 6,300 6,300 54%
22,314 28,500 28,500 30,500 30,500 7%
95,629 104,200 104,200 103,700 103,700 0%
1,943 4,800 4,800 5,100 5,100 6%
683,233 818,100 818,100 856,000 856,000 5%
- 600 600 600 600 0%
3,426 4,600 4,600 3,400 3,400 -26%
873 3,000 3,000 1,000 1,000 -~67%
5,438 5,500 5,500 5,500 5,500 0%
- 1,000 1,000 - - -100%
56,372 55,000 55,000 58,000 58,000 5%
33,121 38,000 38,000 40,000 38,000 0%
99,230 107,700 107,700 108,500 106,500 1%
5,296 6,100 6,100 5,900 5,900 -3%
4,798 5,700 5,600 4,900 4,900 -14%
2,781 3,800 3,900 3,800 3,800 0%
2,388 1,400 1,400 1,400 1,400 0%
194 1,000 1,000 1,000 1,000 0%
7,841 9,400 9,400 12,500 12,500 33%
14,715 13,000 13,000 13,500 13,500 4%
- 500 500 500 500 0%
3,521 4,300 4,300 3,800 3,800 -12%
41,533 45,200 45,200 47,300 47,300 5%
823,996 971,000 971,000 1,011,800 1,009,800 4%
- 61,000 70,000 - - -100%
- - - - - 0%
1,958 279,500 279,500 - - -100%
898,480 9,370,900 9,370,900 3,065,000 517,700 -94%
- - - - - 0%
- - - - - 0%
900,438 9,711,400 9,720,400 3,065,000 517,700 95%
$ 1,724,434 $ 10,682,400 $ 10,691,400 $ 4,076,800 $ 1,527,500 -86%
6.0 7.0 7.0 7.0 7.0
Paj 65
Water Maintenance
Current reductions:
e Reduced Meter/Meter Supplies (52053) by $2k.
e Removed $2,352,300 in Water Quality Improvements
from CIP - Construction (54031).
Reductions submitted by department.
Total Reductions: $2,354,300
59
Paj 66
09
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
WATER TREATMENT PLANT
400-40-76-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC %
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING CHANGE
SALARIES $ 1,004,652 $ 1,124,400 $ 1,124,400 $ 1,146,000 $ 1,146,000 $ 16,700 2%
OVERTIME 32,423 37,900 37,900 43,800 43,800 1,000 16%
FICA TAXES 75,526 88,700 88,700 91,000 91,000 1,400 3%
HEALTH INSURANCE 259,751 260,800 260,800 299,700 299,700 - 15%
L1D INSURANCE 4,954 8,700 8,700 13,000 13,000 200 49%
WORKERS COMPENSATION 55,943 63,700 63,700 65,900 65,900 1,000 3%
PENSION 266,828 189,300 189,300 181,200 181,200 2,300 4%
OPEB 9,774 10,900 10,900 11,200 11,200 900 3%
PERSONNEL COSTS 1,709,850 1,784,400 1,784,400 1,851,800 1,851,800 23,500 4%
CUSTODIAL 98 100 100 100 100 - 0%
UNIFORMS/UNIFORM ALLOW 8,387 10,300 10,300 7,900 7,900 - -23%
SECURITY/SAFETY MATERIALS 2,613 3,300 3,300 3,000 3,000 - -9%
SMALL TOOLS 5,401 12,000 12,000 12,000 12,000 - 0%
CHEMICALS & ADDITIVES 251,563 342,300 342,300 342,300 342,300 - 0%
COMPUTER SOFTWARE - 500 500 800 800 - 60%
COMPUTER HARDWARE 770 900 900 1,000 1,000 - 11%
CITY BLDG MAINT SUPPLIES 8,840 12,100 12,100 8,100 8,100 - -33%
WELL SUPPLIES/REHAB 15,491 34,500 34,500 41,200 41,200 - 19%
MATERIALS & SUPPLIES 294,165 416,000 416,000 416,400 416,400 - 0%
TELEPHONE/FAX 1615 1,600 1,600 1,700 1,700 - 6%
ELECTRICITY 411,150 458,000 458,000 458,000 458,000 - 0%
HEATING OIL/GAS 6,838 5,000 5,000 5,000 5,000 - 0%
ADVERTISEMENT 844 2,000 2,000 1,000 1,000 - -50%
SUBSCRIPTIONS AND DUES 500 700 700 700 700 - 0%
TRAINING/CONF/FOOD/TRAVEL ,150 3,900 3,900 4,600 4,600 - 18%
CONTRACTUAL SERVICES 163,395 345,300 345,300 154,000 143,500 - -58%
GASOLINE 13,339 17,000 17,000 17,000 17,000 - 0%
OTHER EQUIP REPAIRS/MAINT 21,977 39,800 39,800 32,400 32,400 - -19%
RADIO REPAIRS/MAINTENANCE 5,687 7,800 7,800 8,200 8,200 - 5%
ADMINISTRATIVE EXPENDITURES 626,495 881,100 881,100 682,600 672,100 - -24%
OPERATING EXPENDITURES 2,630,509 3,081,500 3,081,500 2,950,800 2,940,300 23,500 -5%
CONSTRUCTION PURCHASES 6,786 6,560,200 6,560,200 600,000 600,000 - -91%
CAPITAL OUTLAY 78,553 6,560,200 6,560,200 600,000 600,000 - 91%
TOTAL EXPENDITURES $ 2,709,062 $ 9,641,700 $ 9,641,700 $ 3,550,800 $ 3,540,300 $ 23,500 -63%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 -
Paj 67
Water Treatment Plant
Current reductions:
e Reducing Contractual Services (53031) by $10.5k —
down to $143,500.
e Removed $23k Strategic Request to create a new
Operator 3 position from Personnel lines.
Reductions submitted by department.
Total Reductions: $33,500
61
Paj 69
33
34
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
BEGINNING BALANCE - WASTEWATER
BASE REVENUE:
WASTEWATER SERVICES
WASTEWATER TREATMENT SERVICES
GROUNDWATER INFLOW ADJUSTMENT
WASTEWATER IMPACT FEES
INTEREST - WASTEWATER
MISCELLANEOUS SERVICE FEE
TOTAL REVENUES
TOTAL BEGINNING BALANCE & REVENUES
DIRECT EXPENSES:
ENGINEERING & INSPECTION
WASTEWATER MAINTENANCE
DIRECT EXPENDITURE SUBTOTAL
OTHER EXPENSES:
DEBT SERVICE - WASTEWATER
KENT COUNTY TREATMENT CHARGE
INTERFUND SERVICE FEES
BANK & CREDIT CARD FEES
OTHER EXPENSES SUBTOTAL
TRANSFER T!
GENERAL FUND FROM WASTEWATER
WASTEWATER IMP AND EXT
WATER IMPACT FEE RESERVE
ELETRIC FUND (ERP)
TRANSFER TO INVENTORY WRITE-OFFS
GENERAL EMPLOYEES PENSION
TRANSFER TO SUBTOTAL
TOTAL EXPENSES
BUDGET BALANCE WASTEWATER
TOTAL BUDGET BALANCES & EXPENSES
EXCEEDS/(REMAINS)TO MEET REQMNT
RESERVE BALANCES
CONTINGENCY - WASTEWATER
WASTEWATER FUND SUMMARY
2025/26 $DIFFERENCE % CHG
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 Fy27 VS FY27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET FY26 VS
2,662,770 3,507,000 3,114,100 2,648,900 2,648,900 (858,100) -24.5%
4,689,560 5,131,300 5,131,300 5,028,600 5,028,600 (102,700) -2.0%
4,063,001 4,775,400 4,775,400 4,679,900 4,679,900 (95,500) -2.0%
2,191,017 2,369,800 2,369,800 2,322,400 2,322,400 (47,400) -2.0%
236,692 235,000 235,000 310,200 310,200 75,200 32.0%
192,637 200,000 200,000 150,000 150,000 (0,000) -25.0%
40,515 200 200 20,000 20,000 19,800 900.0%
11,413,423 12,711,700 12,711,700] —_ 12,511,100 12,511,100 (200,600) 1.6%
14,076,193 16,218,700 15,825,800] 15,160,000 15,160,000 (1,058,700) 6.5%
267,792 519,900 519,900 558,400 557,400 38,500 7.2%
1,477,617 1,524,400 1,524,400 1,590,900 1,587,400 66,500 4.1%
1,745,408 2,044,300 2,044,300 2,149,300 2,144,800 105,000 4.9%
601,177 644,000 644,000 582,500 582,500 (61,500) 9.5%
5,240,442 5,822,500 5,822,500 5,700,000 5,700,000 (122,500) 2.1%
864,126 935,200 935,200 983,400 935,200 48,200 0.0%
6,619 6,000 6,000 8,500 8,500 2,500 41.7%
6,712,364 7,407,700 7,407,700 7,274,400 7,226,200 (133,300) -2.5%
1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0.0%
1,329,900 2,694,900 2,694,900 1,497,600 1,497,600 (1,197,300) 44.4%
144,784 - P 150,000 150,000 150,000 0.0%
25,000 25,000 25,000 25,000 25,000 - 0.0%
- 5,000 5,000 - - (5,000) — -100.0%
4,600 - < 4 - - 0.0%
2,504,284 3,724,900 3,724,900 2,672,600 2,672,600 (1,052,300) -28.3%
10,962,056 13,176,900 13,176,900] 12,096,300 12,043,600 (1,080,600) 8.6%
3,114,136 3,041,800 2,648,900 3,063,700 3,116,400 21,900 2.5%
14,076,193 16,218,700 —15,825,800| 15,160,000 15,160,000 (1,058,699) 6.5%
1,746,936 1,516,400 4,123,500 1,563,600 1,616,300
2025/26 $ DIFFERENCE
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 Fy27 VS
ACTUAL APPROVED _ PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY
327,281 338,700 343,100 358,100 358,100 19,400 $250K
62
Item 1.
Paj 70
ONOakRwY No
1
12
13
15
16
17
18
19
20
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
WASTEWATER IMPROVEMENT & EXTENSION FUND SUMMARY
BEGINNING BALANCE - WASTEWATER
TOTAL BEGINNING BALANCES
REVENUES
TRANS FR OPERATING FUND - WW
TRANSFER FR WASTEWATER IMPACT FEE
FEDERAL/STATE GRANTS
INTEREST INCOME
MISCELLANEOUS RECEIPTS
TOTAL REVENUES
TOTAL BEGINNING BALANCES & REVENUES
EXPENSES
ENGINEERING & INSPECTION
WASTEWATER MAINTENANCE
TOTAL EXPENSES
TOTAL ENDING BUDGET BALANCES
TOTAL BUDGET BALANCES & EXPENSES
RESERVE BALANCES
CAPITAL ASSET RESERVE-WASTEWATER
IMPACT FEE RESERVE - WASTEWATER
2025/26 $ DIFFERENCE % CHG
2024/2025 ORIGINAL 2025/26 _| 2026/2027 2026/2027 Fy27 VS Fy27 VS
ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY26 BUDGET _FY26 VS
3,965,821 787,100 2,989,900] 1,222,800 1,222,800 435,700 55.4%
3,965,821 787,100 2,989,900 | 1,222,800 1,222,800 435,700 55.4%
1,329,900 2,694,900 2,694,900] —_ 1,497,600 1,497,600 (1,197,300) 44.4%
- 7,200 235,400 28,400 28,400 21,200 294.4%
355,373 - 95,300 - - - 0.0%
66,956 50,000 50,000 60,000 60,000 10,000 20.0%
- - - - - - 0.0%
1,752,228 2,752,100 3,075,600 | 1,586,000 1,586,000 (1,166,100) 42.4%
5,718,049 3,539,200 6,065,500 | 2,808,800 2,808,800 (730,400) -20.6%
- - - - - - 0.0%
2,728,197 2,702,100 4,842,700] 1,526,000 1,526,000 (1,176,100) -43.5%
2,728,197 2,702,100 4,842,700] 1,526,000 1,526,000 (1,176,100) 43.5%
2,989,852 837,100 1,222,800 | 1,282,800 1,282,800 445,700 53.2%
5,718,049 3,539,200 6,065,500 | 2,808,800 2,808,800 (730,400) -20.6%
2025/26 $ DIFFERENCE
2024/2025 ORIGINAL — 2025/26 _| 2026/2027 2026/2027 Fy27 VS
ACTUAL APPROVED PROJECTED] REQUESTED | RECOMMENDED | FY26 BUDGET POLICY
618,641 634,800 648,400 678,400 678,400 43,600 MIN $500K
6,244,819 6,264,600 6,545,500 | 6,845,500 6,845,500 580,900 20% of Rev.
63
Item 1.
70
Paj 71
v9
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
WASTEWATER ENGINEERING
402-41 -26-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED
SALARIES $ 134,465 $ 313,900 $ 313,900 $ 340,600 $ 340,600
OVERTIME 1,750 2,900 2,900 3,500 3,500
FICA TAXES 7,542 21,400 21,400 23,400 23,400
HEALTH INSURANCE 28,895 73,200 73,200 67,400 67,400
LID INSURANCE 505 2,500 2,500 3,900 3,900
WORKERS COMPENSATION 826 1,600 1,600 1,700 1,700
EDUCATIONAL ASSISTANCE - 9,900 9,900 8,400 8,400
PENSION 18,151 24,300 24,300 29,300 29,300
OPEB 2,031 2,800 2,800 3,000 3,000
PERSONNEL COSTS 194,163 452,500 452,500 481,200 481,200
OFFICE SUPPLIES 1,943 7,500 7,500 2,000 1,500
UNIFORMS/UNIFORM ALLOW 1,039 1,100 1,000 800 800
BOOKS - 300 300 300 -
SECURITY/SAFETY MATERIALS 55 100 100 100 100
SMALL TOOLS 2,617 1,900 2,000 300 300
COMPUTER SOFTWARE 15,837 32,800 32,800 36,000 36,000
COMPUTER HARDWARE 2,745 1,700 1,700 - -
MATERIALS & SUPPLIES 24,235 45,400 45,400 39,500 38,700
TELEPHONE/FAX 1,605 1,700 1,700 1,700 1,700
SUBSCRIPTIONS AND DUES 420 600 600 600 600
TRAINING/CONF/FOOD/TRAVEL 1,250 600 600 600 400
CONTRACTUAL SERVICES 45,565 18,000 18,000 33,600 33,600
GASOLINE 554 900 900 1,000 1,000
RADIO REPAIRS/MAINTENANCE - 200 200 200 200
ADMINISTRATIVE EXPENDITURES 49,393 22,000 22,000 37,700 37,500
OPERATING EXPENDITURES 267,792 519,900 519,900 558,400 557,400
TOTAL EXPENDITURES $ 267,792 $ 519,900 $ 519,900 $ 558,400 $ 557,400
PERSONNEL
BUDGETED FULL-TIME POSITIONS 2.5 4.5 4.5 4.5 4.5
%
CHANGE
9%
21%
9%
-8%
56%
6%
-15%
21%
T%
6%
-80%
-27%
-100%
0%
-84%
10%
-100%
-15%
0%
0%
-33%
87%
11%
0%
70%
7%
7%
Paj 72
Wastewater Engineering
Current reductions:
e Reduced Office Supplies (52022) by $500.
e Reduced Books (52031) by $300.
e Reduced Training/Conf/Food/Travel (53028) by $200.
Reductions submitted by department.
Total Reductions: $1,000
65
Paj 73
99
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
WASTEWATER MAINTENANCE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
MEDICAL SUP & PHYSICALS
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER SOFTWARE
COMPUTER HARDWARE
CITY BLDG MAINT SUPPLIES
WATER/SEWER SYSTEM SUP
METERS/METER SUPPLIES
PUMPING STATION SUPPLIES
WATER/SEWER
MATERIALS & SUPPLIES
TELEPHONE/FAX
ELECTRICITY
HEATING OIL/GAS
TRAINING/CONF/FOOD/TRAVEL
CONSULTING FEES
CONTRACTUAL SERVICES
GASOLINE
MAINT EQUIP REPAIRS/MAINT
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
TRUCKS - PURCHASE
CONSTRUCTION - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
402-41-69-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 639,477 $ 651,200 $ 651,200 $ 687,400 $ 687,400 6%
73,320 53,200 53,200 57,100 57,100 7%
52,473 53,900 53,900 56,900 56,900 6%
160,145 176,200 176,200 179,300 179,300 2%
2,710 5,300 5,300 7,900 7,900 49%
37,877 39,000 39,000 41,200 41,200 6%
52,327 59,300 59,300 59,900 59,900 1%
882 6,300 6,300 6,600 6,600 5%
1,019,211 1,044,400 1,044,400 1,096,300 1,096,300 5%
- 1,200 1,200 1,200 1,200 0%
7,548 8,600 8,600 7,400 7,400 -14%
543 1,600 1,600 1,600 1,600 0%
1,114 5,500 5,500 5,500 4,000 -27%
6,500, 6,700 6,700 8,400 8,400 25%
851 900 900 1,200 1,200 33%
- 500 500 500 500 0%
8,576 16,400 16,400 21,900 21,900 34%
30,076 38,000 38,000 40,000 38,000 0%
41,559 37,000 37,000 37,000 37,000 0%
10,369 12,000 12,000 12,000 12,000 0%
107,136 128,400 128,400 136,700 133,200 4%
18,831 19,500 19,500 19,500 19,500 0%
187,508 170,000 170,000 184,000 184,000 8%
458 600 600 600 600 0%
2,928 2,200 2,200 2,200 2,200 0%
- 1,000. 1,000 1,000 1,000 0%
106,465 119,400 119,400 112,600 112,600 6%
30,628 33,000 33,000 30,000 30,000 -9%
3,912 1,500 1,500 2,000 2,000 33%
- 4,400 4,400 6,000 6,000 36%
351,269 351,600 351,600 357,900 357,900 2%
1,477,617 1,524,400 1,524,400 1,590,900 1,587,400 4%
476,341 605,000 750,000 260,000 260,000 -57%
2,251,856 2,078,500 4,074,100 1,266,000 1,266,000 -39%
2,728,197 2,702,100 4,842,700 1,526,000 1,526,000 44%
$ 4,205,814 $ 4,226,500 $ 6,367,100 $ 3,116,900 $ 3,113,400 -26%
11.0 11.0 11.0 11.0 11.0
Paj 74
Wastewater Maintenance
Current reductions:
e Reduced Small Tools (52033) by $1K.
e Reduced Meter/Meter Supplies (52053) by $2k.
Reductions submitted by department.
Total Reductions: $3,000
67
Paj 76
15
16
7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
a1
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
BEGINNING BALANCE
DISTRIBUTION OF EARNINGS - PCA CREDIT
BEGINNING BALANCE - ADJUSTED
BASE REVENUE:
DIRECT SALES TO CUSTOMER
UTILITY TAX
MISCELLANEOUS REVENUE
RENT REVENUE
GREEN ENERGY
INTEREST EARNINGS
TRANSFER FROM RATE STABILIZATION
TRANSFER FROM UNCOLLECTIBLE RSRV
TRANSFER FROM OTHER FUNDS
TOTAL REVENUES
TOTAL BEGINNING BALANCE & REVENUES
EXPENSES:
POWER SUPPLY
DOVER SUN PARK ENERGY
SOLAR RENEWAL ENERGY CREDITS
POWER SUPPLY MANAGEMENT
REC'S (Renewable Energy Credits)
RGGI
PJM CHARGES - ENERGY
PJM CHARGES - TRANSMISSION & FEES
CAPACITY CHARGES
SUB-TOTAL POWER SUPPLY
PLANT OPERATIONS
GENERATIONS FUELS
PJM SPOT MARKET ENERGY
PJM CREDITS
CAPACITY CREDITS
GENERATION SUBTOTAL
POWER SUPPLY & GENERATION SUBTOTAL
DIRECT EXPENDITURES
TRANSMISSION/DISTRIBUTION
ELECTRICAL ENGINEERING
ADMINISTRATION
METER READING
SYSTEMS OPERATIONS
DIRECT EXPENDITURE SUBTOTALS
OTHER EXPENSES:
UTILITY TAX
ALLOW FOR UNCOLLECTIBLES
CONTRACTUAL SERVICES - RFP'S
LEGAL EXPENSES
RETIREES PENSION BENEFIT
INTERFUND SERVICE FEES
INTEREST ON DEPOSITS
BANK & CREDIT CARD FEES
DEBT SERVICE,
STORM EXPENSE
OTHER EXPENSES SUBTOTAL
TRANSFER TO:
IMPROVEMENT & EXTENSION
GENERAL FUND
TRANSFER TO ‘OTHER’ RESERVE
TRANSFER TO INVENTORY WRITE-OFFS
TRANSFER TO SUBTOTAL
TOTAL EXPENSES
BUDGET BALANCE - WORKING CAPITAL
TOTAL BUDGET BALANCE & EXPENSES
EXCEEDS/(REMAINS)TO MEET REQUIREMENT
RESERVE BALANCES
CONTINGENCY RESERVE
INSURANCE RESERVE
RATE STABILIZATION RESERVE
ELECTRIC REVENUE FUND SUMMARY
2025/26 $DIFFERENCE % CHG
2024/2025 | ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS Fy27 VS
ACTUAL | APPROVED | PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET _FY26 VS
45,315,592 | 52,519,600 | 66,151,300 | 50,119,000 50,119,000 (2,400,600) 4.6%
56 - - - - - 0.0%
45,315,648 | 52,519,600 | 66,151,300 | 50,119,000 50,119,000 (2,400,600) 4.6%
87,035,275 | 101,796,900 | 101,796,900 | 101,128,600 101,128,600 (668,300) 0.7%
1,392,940 | 1,348,500 1,348,500 1,356,100 1,366,100 7,600 0.6%
884,022 700,000 700,000 800,000 800,000 100,000 14.3%
73,370 135,000 135,000 75,000 75,000 (60,000) -44.4%
129,642 135,000 135,000 135,000 135,000 - 0.0%
2,846,450 | 2,000,000 3,000,000 2,000,000 2,000,000 - 0.0%
2,961,800 - - - - - 0.0%
19,716 - - - - - 0.0%
75,000 75,000 75,000 75,000 75,000 - 0.0%
95,418,215 | 106,190,400 | 107,190,400 | 105,569,700 105,569,700 (620,700) 0.6%
140,733,863 | 158,710,000 | 173,341,700 | 155,688,700 155,688,700 (3,021,300) 1.9%
- 0.0%
23,796,546 | 26,631,500 | 26,631,500 | 24,062,900 24,062,900 (2,568,600) 9.6%
2,499,025 | 3,361,200 3,361,200 3,097,100 3,097,100 (264,100) 79%
304,524 375,100 375,100 348,200 348,200 (26,900) 1.2%
701,784 729,900 729,900 759,000 759,000 29,100 4.0%
2,783,859 | 6,465,100 6,465,100 5,406,100 5,406,100 (1,059,000) -16.4%
- 87,500 87,500 96,700 96,700 9,200 10.5%
4,329,305 | 11,925,700] 11,925,700] 19,772,700 19,772,700 7,847,000 65.8%
10,753,823 | 17,001,700] 17,001,700 | 18,045,100 18,045,100 1,043,400 6.1%
9,477,826 | 22,191,100] 22,191,100] 21,303,100 21,303,100 (888,000) 4.0%
54,646,691 | 88,768,800 | 88,768,800 | 92,890,900 92,890,900 4,122,100 4.6%
2,086,707 | 2,239,600 2,239,600 2,398,600 2,398,600 159,000 7.1%
46,327 878,500 878,500 229,600 229,600 (648,900) —-73.9%
(382,911)] (108,300) (108,300) (816,300) (816,300) (708,000) 653.7%
(310,896)} (188,000) (188,000) (225,200) (225,200) (37,200) 19.8%
(10,315,597)| (9,336,100)} —_(9,336,100)} (10,589,400) (10,589,400) (1,253,300) 13.4%
(8,876,371)| 9(6,514,300)| (6,514,300) (9,002,700) (9,002,700) (2,488,400) 38.2%
45,770,320| 82,254,500 | 82,254,500 | 83,888,200 83,888,200 1,633,700 2.0%
5,374,597 | 5,743,600 5,743,600 5,923,100 6,028,900 179,500 5.0%
1,859,974 | 2,052,000 2,052,000 2,279,100 2,148,500 227,100 47%
905,884 | 1,751,900 4,751,900 4,472,500 1,472,500 (279,400) --15.9%
545,005 569,400 569,400 482,300 482,300 (87,100) -15.3%
1,018,674 | 1,159,400 1,159,400 4,182,800 1,182,800 23,400 2.0%
9,704,133 | 11,276,300] 11,276,300] 11,339,800 11,315,000 63,500 0.3%
1,507,661] 1,348,500 1,348,500 1,356,100 1,366,100 7,600 0.6%
- 100,000 100,000 250,000 250,000 150,000 150.0%
17,908 50,000 50,000 50,000 50,000 - 0.0%
3,950 50,000 50,000 50,000 50,000 - 0.0%
954,000 - - - - - 0.0%
4,435,674 | 5,123,800 5,123,800 5,192,300 4,942,000 68,500 3.5%
21,336 20,000 20,000 21,000 21,000 1,000 5.0%
658,616 650,000 700,000 750,000 750,000 100,000 15.4%
1,379,325 | 1,376,300 1,376,300 1,374,800 1,374,800 (1,500) 0.1%
- 150,000 150,000 100,000 100,000 (80,000) —-33.3%
8,978,470 | 8,868,600 8,918,600 9,144,200 8,893,900 275,600 0.3%
-| 10,538,300] — 10,538,300 9,438,500 2,938,500 (1,099,800) -72.1%
10,000,000 } 10,000,000] 10,000,000 | —_ 10,000,000 10,000,000 - 0.0%
129,642 135,000 135,000 135,000 135,000 - 0.0%
- 100,000 100,000 100,000 100,000 - 0.0%
10,129,642 | 20,773,300} 20,773,300 | 19,673,500 13,173,500 (1,099,800) —-36.6%
74,582,566 | 123,172,700 | 123,222,700 | 124,045,700 117,270,600 873,000 4.8%
66,151,297 | 35,537,300} 50,119,000 | 31,643,000 38,418,100 (3,894,300) 8.1%
140,733,863 | 158,710,000 | 173,341,700 | 155,688,700 155,688,700 (3,021,300) 1.9%
55,234,997 | 22,803,500} 37,265,200 | —_ 18,983,600 25,758,700
2025/26 $ DIFFERENCE
2024/2025 | ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS
ACTUAL | APPROVED | PROJECTED | REQUESTED | RECOMMENDED | FY26BUDGET POLICY
7,014,428 |_ 1,047,400 7,063,300 7,108,300 7,108,300 60,900 $750K
890,434 918,200 933,300 973,300 973,300 55,100 $750K
6,848,129 | 10,164,556 7,177,856 7,477,856 7,477 856 (2,686,700) 10% - 20%
68
Item 1.
76
Paj 77
Noanon
10
"4
12
13
14
15
16
17
18
19
20
21
FY 2027 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE
ELECTRIC IMPROVEMENT & EXTENSION FUND SUMMARY
BEGINNING BALANCE
REVENUES
TRANSFER FROM ELECTRIC
STATE GRANTS
GENERAL SERVICE BILLING
INTEREST EARNINGS
TOTAL REVENUES
TOTALS
EXPENSES
ELECTRIC ADMINISTRATION
ELECTRIC GENERATION
TRANSMISSION AND DISTRIBUTION
ELECTRICAL ENGINEERING
METER READING
ERP SYSTEM
TOTAL EXPENSES
BUDGET BALANCE
TOTAL BUDGET BALANCE & EXPENSES
RESERVE BALANCES
DEPRECIATION RESERVE
FUTURE CAPACITY RESERVE
2025/26 $DIFFERENCE % CHG
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS FY27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET __FY26 VS
13,878,909 9,610,900 15,580,600 15,952,532 15,952,532 6,341,632 66.0%
- 10,538,300 10,538,300 9,438,500 2,938,500 (1,099,800) —--72.1%
1,094,934 - - - - - 0.0%
1,052,570 200,000 200,000 1,700,000 1,700,000 1,500,000 750.0%
507,287 - 500,000 500,000 500,000 500,000 0.0%
2,654,791 10,738,300 11,238,300 11,638,500 5,138,500 900,200 52.1%
16,533,700 20,349,200 26,818,900 27,591,032 21,091,032 7,241,832 3.6%
1,078,554 60,000 60,000 190,000 190,000 130,000 216.7%
1,962,709 460,000 460,000 670,000 670,000 210,000 45.7%
1,728,772 2,400,000 2,528,068 2,438,000 2,438,000 38,000 1.6%
3,139,179 5,964,000 5,964,000 8,246,000 1,246,000 2,282,000 -79.1%
- 50,800 50,800 94,500 94,500 43,700 86.0%
154,924 1,803,500 1,803,500 - - (1,803,500) —-100.0%
8,064,138 10,738,300 10,866,368 11,638,500 4,638,500 900,200 56.8%
8,469,562 9,610,900 15,952,532 15,952,532 16,452,532 6,341,632 71.2%
16,533,700 20,349,200 26,818,900 27,591,032 21,091,032 7,241,832 3.6%
2025/26 $ DIFFERENCE
2024/2025 ORIGINAL 2025/26 2026/2027 2026/2027 FY27 VS
ACTUAL APPROVED PROJECTED | REQUESTED | RECOMMENDED | FY26 BUDGET POLICY
22,650,508 20,416,700 23,741,000 24,741,000 24,741,000 4,324,300 Min $10M
15,517,744 15,990,300 16,264,800 16,964,800 16,964,800 974,500 Min $10M
69
Item 1.
77
Paj 78
oy
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
ELECTRIC ENGINEERING
410-42-26-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC %
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING CHANGE
SALARIES $ 1,104,723 $ 1,152,400 $ 1,152,400 $ 1,231,300 $ 1,231,300 $ 84,800 T%
OVERTIME 16,592 17,200 17,200 17,200 17,200 - 0%
FICA TAXES 82,330 89,500 89,500 95,500 95,500 6,500 T%
HEALTH INSURANCE 194,284 205,300 205,300 214,800 214,800 20,700 5%
L1D INSURANCE 4,293 8,600 8,600 13,600 13,600 900 58%
WORKERS COMPENSATION 49,429 55,800 55,800 58,600 58,600 4,700 5%
PENSION 120,253 142,500 142,500 158,800 158,800 7,600 11%
OPEB 10,430 11,300 11,300 12,100 12,100 800 T%
PERSONNEL COSTS 1,582,334 1,682,600 1,682,600 1,801,900 1,801,900 126,000 T%
UNIFORMS/UNIFORM ALLOW 13,425 9,000 9,000 9,000 9,000 1,000 0%
BOOKS 237 500 500 500 500 - 0%
SECURITY/SAFETY MATERIALS 3,817 20,200 20,200 20,200 20,200 - 0%
SMALL TOOLS 2,485 7,600 7,600 5,600 5,600 - -26%
COMPUTER SOFTWARE 32,091 62,700 62,700 62,700 62,700 2,000 0%
COMPUTER HARDWARE 5,069 7,000 7,000 2,200 2,200 1,600 -69%
ELEC MATERIALS/SUPPLIES 19,705 25,000 25,000 25,000 25,000 - 0%
MATERIALS & SUPPLIES 76,829 132,000 132,000 125,200 125,200 4,600 -5%
TELEPHONE/FAX 11,851 12,000 12,000 12,000 12,000 - 0%
ELECTRICITY 2,491 2,000 2,000 2,000 2,000 - 0%
SUBSCRIPTIONS AND DUES 118 2,700 2,700 700 700 - -74%
TRAINING/CONF/FOOD/TRAVEL 6,882 22,500 22,500 8,500 8,500 - 62%
CONTRACTUAL SERVICES 105,862 120,800 120,800 120,800 120,800 - 0%
ENVIRONMENTAL EXPENSES 52,526 45,000 45,000 45,000 45,000 - 0%
GASOLINE 11,027 14,000 14,000 14,000 14,000 - 0%
OTHER EQUIP REPAIRS/MAINT 5,566 10,000 10,000 10,000 10,000 - 0%
RADIO REPAIRS/MAINTENANCE, 4,488 8,400 8,400 8,400 8,400 - 0%
ADMINISTRATIVE EXPENDITURES 200,811 237,400 237,400 221,400 221,400 - 7%
OPERATING EXPENDITURES 1,859,974 2,052,000 2,052,000 2,148,500 2,148,500 130,600 5%
AUTOMOBILES - PURCHASE 177,394 - : : - - 0%
OTHER EQUIP - PURCHASE 327,425 95,000 95,000 270,000 270,000 - 184%
CONSTRUCTION - PURCHASE : 41,000 41,000 30,000 30,000 - -27%
LIGHTING IMPROVEMENTS 20,211 - : 2 - - 0%
TRANSMISSION/SWITCHES 112,485 2,618,000 2,618,000 218,000 218,000 - -92%
GARRISON SUBSTATION 1,859,725 - : dl - - 0%
DISTRIBUTION UPGRADES 641,939 3,210,000 3,210,000 7,728,000 728,000 - -77%
CAPITAL OUTLAY 3,139,179 5,964,000 5,964,000 8,246,000 1,246,000 - -79%
TOTAL EXPENDITURES $ 4,999,153 $ 8,016,000 $ 8,016,000 $ 10,394,500 $ 3,394,500 130,600 -58%
PERSONNEL
BUDGETED FULL-TIME POSITIONS 11.0 11.0 11.0 11.0 11.0 -
BUDGETED PART-TIME POSITIONS : - - - - -
Paj 79
Electric Engineering
Current reductions:
e Removed $7M CIP project for AMI upgrade from
Distribution Upgrades (59025).
e Removed $130.6k Strategic Request for additional
Electric Engineer Position (this was based on not hiring
for a T&D Ground Worker position at $105.8k — would
have still resulted in an overall $25k salary increase).
Reductions made by Budgetteam.
Total Reductions: $7,130,600
71
Paj 80
cL
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES & WAGES
OVERTIME
BURDEN @ 40%
PERSONNEL COSTS
OFFICE SUPPLIES/SUBSCRIPT
MEDICAL SUPPLIES
SECURITY/SAFETY MATERIALS
SMALL TOOLS
WATER TREATMENT CHEMICALS
COMPUTER SOFTWARE
CITY BUILDING MAINTENANCE
WATER/SEWER
MATERIALS & SUPPLIES
OPERATOR INSURANCE
TELEPHONE
POSTAGE
ELECTRICITY
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
ENVIRONMENT EXPENSES
OPERATOR MANAGEMENT FEE
HOME OFFICE LABOR
RIGHT OF WAY/PERMITS
GASOLINE
OTHER EQUIPT/MAINTENANCE
CONTINUOUS EMISSIONS MONI
FIRE PROTECTION SYSTEM
COMBUSTION TURBINE MAINT
POWER DISTRIBUTION SYSTEM
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
TRUCK - PURCHASES
OTHER EQUIP-PURCHASE
CONSTRUCTION-PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
POWER PLANT OPERATIONS
410-42-80-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 522,416 $ 520,800 $ 520,800 $ 541,200 $ 541,200 4%
1,908 12,000 12,000 12,000 12,000 0%
154,101 160,800 160,800 166,800 166,800 4%
678,426 693,600 693,600 720,000 720,000 4%
861 2,400 2,400 2,400 2,400 0%
148 1,000 1,000 1,000 1,000 0%
512 1,500 1,500 1,500 1,500 0%
373 1,000 1,000 1,000 1,000 0%
16,781 18,000 18,000 18,000 18,000 0%
16,571 13,300 13,300 13,300 13,300 0%
4,479 6,000 6,000 6,000 6,000 0%
192 3,000 3,000 3,000 3,000 0%
39,917 46,200 46,200 46,200 46,200 0%
674,028 833,600 833,600 960,000 960,000 15%
4,246 6,000. 6,000 6,000 6,000 0%
1,755 3,000 3,000 3,000 3,000 0%
55,600 72,000 72,000 60,000 60,000 -17%
6,400, 8,000 8,000 8,000 8,000 0%
116,654 120,000 120,000 120,000 120,000 0%
147,245 72,000 72,000 72,000 72,000 0%
282,408 256,800 256,800 262,800 262,800 2%
7,302 12,000 12,000 12,200 12,200 2%
25,750 38,000 38,000 38,000 38,000 0%
127 2,400 2,400 2,400 2,400 0%
10,340 12,000 12,000 12,000 12,000 0%
3,212 4,000. 4,000 4,000 4,000 0%
608 6,000 6,000 6,000 6,000 0%
32,689 48,000 48,000 60,000 60,000 25%
- 6,000 6,000 6,000 6,000 0%
1,368,365 1,499,800 1,499,800 1,632,400 1,632,400 9%
2,086,707 2,239,600 2,239,600 2,398,600 2,398,600 7%
- - - - - 0%
- - - - - 0%
1,962,709 460,000 460,000 670,000 670,000 46%
1,962,709 460,000 460,000 670,000 670,000 46%
$ 4,049,416 $ 2,699,600 $ 2,699,600 $ 3,068,600 $ 3,068,600 14%
24.0 4.0 4.0 4.0 4.0
Paj 81
el
DESCRIPTION
CONTRACTUAL SERVICES
LEGAL EXPENSES
CONTRACTUAL SERVICES
OPERATOR/SUPPLY MGMT FEE
65 SERIES TOTAL
3RD PARTY HEDGE PURCHASES.
CAPACITY CHARGES
CAPACITY CREDITS
SOLAR POWER SUPPLY
SOLAR RENEWAL ENERGY CREDIT
RENEWABLE ENERGY CREDITS
REGIONAL GREENHOUSE GAS
PJM CHARGES - TRANS. & FEES
PJM CHARGES - ENERGY
PJM CREDITS
PJM SPOT MARKET ENERGY
95 SERIES TOTAL
RENEWABLE ENERGY CHARGES
GAS FUEL
FUEL OIL PURCH FOR INVENT
NO. 2 FUEL OIL
98 SERIES TOTAL
TOTAL EXPENDITURES
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
POWER SUPPLY
410-42-81-99-000
2024-2025
ACTUAL
$ 17,908
3,950
701,784
723,642
23,796,546
9,477,826
(10,315,597)
2,499,025
304,524
449,559
10,753,823
4,329,305
(310,896)
(382,910.63)
40,601,203
112,474
(66,147)
46,327
$ 41,371,171
2025-2026
APPROVED
$ 50,000
50,000
729,900
829,900
26,631,500
22,291,100
(9,336,100)
3,361,200
375,100
6,465,100
87,500
17,001,700
12,675,700
(188,000)
(108,300)
79,256,500
15,300
13,200
28,500
$ 80,114,900
2025-2026
REVISED
$ 50,000
50,000
729,900
829,900
26,631,500
22,191,100
(9,336,100)
3,361,200
375,100
6,465,100
87,500
17,001,700
11,925,700
(188,000)
(108,300)
78,406,500
56,200
822,300
878,500
$ 80,114,900
2026-2027
REQUESTED
$ 50,000
50,000
759,000
859,000
24,062,900
21,303,100
(10,589,400)
3,097,100
348,200
5,406,100
96,700
18,045,100
19,772,700
(225,200)
(816,300)
80,501,000
205,300
24,300
229,600
$ 81,589,600
2026-2027
RECOMMENDED
$ 50,000
50,000
759,000
859,000
24,062,900
21,303,100
(10,589,400)
3,097,100
348,200
5,406,100
96,700
18,045,100
19,772,700
(225,200)
(816,300)
80,501,000
205,300
24,300
229,600
$ 81,589,600
%
CHANGE
0%
0%
0%
4%
4%
-10%
4%
13%
-8%
-7T%
-16%
11%
6%
56%
20%
654%
2%
0%
1242%
0%
84%
706%
2%
Paj 82
bl
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER HARDWARE
METERS/METER SUPPLIES
WATER/SEWER
ELEC MATERIALS/SUPPLIES
MATERIALS & SUPPLIES
TELEPHONE/FAX
ELECTRICITY
HEATING OIL/GAS
INSURANCE
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
ENVIRONMENTAL EXPENSES
RIGHT OF WAY
GASOLINE
TRUCK REPAIRS/MAINTENANCE
OTHER EQUIP REPAIRS/MAINT
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
UG TRANSFORMERS
UG CONDUCTORS/DEVICES
METERS
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
ELECTRIC TRANSMISSION & DISTRIBUTION
410-42-82-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 STRATEGIC %
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED PLANNING CHANGE
$2,576,845 $ 2,678,200 $ 2,678,200 $ 2,803,500 $ 2,803,500 $ (63,100) 5%
197,759 188,100 188,100 198,800 198,800 (6,400) 6%
205,887 219,200 219,200 229,600 229,600 (5,300) 5%
397,718 383,000 383,000 380,900 380,900 (19,400) -1%
9,246 18,900 18,900 29,900 29,900 (700) 58%
153,209 157,800 157,800 166,300 166,300 (3,800) 5%
456,224 715,800 715,800 843,900 843,900 (5,500) 18%
25,833 26,400 26,400 27,500 27,500 (600) 4%
4,022,721 4,387,400 4,387,400 4,680,400 4,680,400 (104,800) 7%
24,935 34,400. 34,400 24,000 24,000 (1,000) -30%
41,058 41,200 41,200 30,000 30,000 - -27%
24,460 25,000 25,000 25,000 25,000 - 0%
391 3,000 3,000 11,200 11,200 - 273%
41,432 46,500 46,500 46,500 46,500 - 0%
247 1,500 1,500 1,500 1,500 - 0%
392,073 393,300 393,300 394,000 394,000 - 0%
524,595 544,900 544,900 532,200 532,200 (1,000) -2%
17,221 11,800 11,800 11,800 11,800 - 0%
2,336 2,500 2,500 2,500 2,500 - 0%
5,636 6,000 6,000 6,000 6,000 - 0%
6,331 20,000 20,000 20,000 20,000 - 0%
21,152 20,000 20,000 20,000 20,000 - 0%
599,808 575,000 575,000 590,000 590,000 - 3%
19,223 28,000 28,000 28,000 28,000 - 0%
5,955 6,000 6,000 6,000 6,000 - 0%
46,193 65,000 65,000 65,000 65,000 - 0%
62,877 40,000 40,000 40,000 40,000 - 0%
30,487 26,000 26,000 15,000 15,000 - -42%
10,061 11,000 11,000 12,000 12,000 - 9%
827,281 811,300 811,300 816,300 816,300 - 1%
5,374,597 5,743,600 5,743,600 6,028,900 6,028,900 (105,800) 5%
503,359 1,000,000 1,000,000 1,000,000 1,000,000 - 0%
814,337 900,000 900,000 900,000 900,000 - 0%
92,290 500,000 500,000 538,000 538,000 - 8%
1,728,772 2,400,000 2,528,068 2,438,000 2,438,000 - 2%
$ 7,103,369 $ 8,143,600 $ 8,271,668 $ 8,466,900 8,466,900 (105,800) 4%
BUDGETED FULL-TIME POSITIONS 24.0 24.0 24.0 24.0 24.0 (1)
Paj 83
gL
DESCRIPTION
SALARIES
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
OFFICE SUPPLIES
PRINTING AND DUPLICATING
MEDICAL SUP & PHYSICALS
COMPUTER SOFTWARE
COMPUTER HARDWARE
CITY BLDG MAINT SUPPLIES
WATER/SEWER
MATERIALS & SUPPLIES
TELEPHONE/FAX
ELECTRICITY
SUBSCRIPTIONS AND DUES
TRAINING/CONF/FOOD/TRAVEL
CONTRACTUAL SERVICES
LEGAL EXPENSES
COMMUNITY RELATIONS EXP
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
OTHER EQUIP - PURCHASE
CONSTRUCTION - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
ELECTRIC ADMINISTRATION
410-42-84-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED
$ 259,089 $ 293,800 $ 293,800 $ 238,900 $ 238,900
19,088 22,500 22,500 18,300 18,300
26,041 37,300 37,300 21,200 21,200
1,478 2,600 2,600 3,200 3,200
824 1,000 1,000 800 800
75,136 73,000 73,000 15,500 15,500
2,542 2,900 2,900 2,400 2,400
384,218 433,100 433,100 300,300 300,300
660 2,200 2,200 1,800 1,800
4,271 6,500 6,500 5,000 5,000
196 300 300 300 300
- - - 300 300
1,424 1,500 1,500 1,700 1,700
102,458 200,000 193,500 150,000 150,000
1,616 1,800 1,800 1,800 1,800
112,002 212,300 205,800. 160,900 160,900
6,293 9,200 9,200 9,200 9,200
17,117 24,000 24,000 24,000 24,000
107,558 688,000 694,500 733,800 733,800
1,458 3,000 3,000 3,300 3,300
270,943 366,500 366,500 225,000 225,000
- 10,000 10,000 10,000 10,000
6,296 5,500 5,500 6,000 6,000
409,664 1,106,500 1,113,000 1,011,300 1,011,300
905,884 1,751,900 1,751,900 1,472,500 1,472,500
1,078,554 60,000 60,000 190,000 190,000
1,078,554 60,000 60,000 190,000 190,000
$ 1,984,438 $ 1,811,900 $ 1,811,900 $ 1,662,500 $ 1,662,500
3.0 3.0 3.0 3.0 3.0
%
CHANGE
-19%
-19%
-43%
23%
-20%
-79%
-17%
-31%
-18%
-23%
0%
100%
13%
-25%
0%
-24%
0%
0%
7%
10%
-39%
0%
9%
-9%
-16%
0%
217%
217%
8%
Paj 84
gL
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
DESCRIPTION
SALARIES
OVERTIME
FICA TAXES
HEALTH INSURANCE
L1D INSURANCE
WORKERS COMPENSATION
PENSION
OPEB
PERSONNEL COSTS
UNIFORMS/UNIFORM ALLOW
SECURITY/SAFETY MATERIALS
SMALL TOOLS
COMPUTER HARDWARE
METER READING SUPPLIES
MATERIALS & SUPPLIES
TELEPHONE/FAX
TRAINING/CONF/FOOD/TRAVEL
GASOLINE
AUTO REPAIRS/MAINTENANCE
OTHER EQUIP REPAIRS/MAINT
RADIO REPAIRS/MAINTENANCE
ADMINISTRATIVE EXPENDITURES
OPERATING EXPENDITURES
AUTOMOBILES - PURCHASE
OTHER EQUIP - PURCHASE
CAPITAL OUTLAY
TOTAL EXPENDITURES
PERSONNEL
BUDGETED FULL-TIME POSITIONS
BUDGETED PART-TIME POSITIONS
METER READING
410-42-85-99-000
2024-2025
2025-2026
2025-2026
2026-2027
2026-2027
%
ACTUAL APPROVED REVISED REQUESTED RECOMMENDED CHANGE
$ 287,043 $ 284,300 $ 284,300 $ 260,900 $ 260,900 -8%
10,684 26,400 26,400 14,300 14,300 -46%
21,580 23,800 23,800 21,000 21,000 -12%
75,965 89,600 89,600 69,700 69,700 -22%
1,111 2,200 2,200 3,000 3,000 36%
16,419 16,900 16,900 15,100 15,100 -11%
104,113 77,300 77,300 52,700 52,700 -32%
2,513 2,600 2,600 2,500 2,500 -4%
519,427 523,100 523,100 439,200 439,200 -16%
7,595 9,700 13,100 7,300 7,300 -25%
- 100 100 200 200 100%
- 4,400. 1,000 3,000 3,000 -32%
200 500 500 7,200 7,200 1340%
2,446 6,800 6,800 6,800 6,800 0%
10,241 21,500 21,500 24,500 24,500 14%
2,826 2,800 2,800 2,800 2,800 0%
385 500 500 600 600 20%
6,271 11,000 10,000 11,000 11,000 0%
- 4,000 5,000 3,000 3,000 -25%
5,073 5,000 5,000 - - -100%
782 1,500 1,500 1,200 1,200 -20%
15,337 24,800 24,800 18,600 18,600 -25%
545,005 569,400 569,400 482,300 482,300 -15%
- - - 94,500 94,500 100%
- 50,800 50,800 - - -100%
- 50,800 50,800 94,500 94,500 86%
$ 545,005 $ 620,200 $ 620,200 $ 576,800 $ 576,800 -7%
4.0 4.0 4.0 4.0 4.0
Paj 85
LL
FY27 ANNUAL OPERATING BUDGET - DOVER, DELAWARE
SYSTEM OPERATIONS
410-42-86-99-000
2024-2025 2025-2026 2025-2026 2026-2027 2026-2027
DESCRIPTION ACTUAL APPROVED REVISED REQUESTED RECOMMENDED
SALARIES $ 596,108 $ 630,100 $ 630,100 $ 632,900 $ 632,900
OVERTIME 114,038 149,600 149,600 149,600 149,600
FICA TAXES 52,359 59,700 59,700 59,900 59,900
HEALTH INSURANCE 115,576 117,400 117,400 111,900 111,900
LID INSURANCE 2,175 4,400 4,400 6,800 6,800
WORKERS COMPENSATION 39,181 43,200 43,200 43,400 43,400
PENSION 93,033 148,800 148,800 172,100 172,100
OPEB 6,204 6,200 6,200 6,200 6,200
PERSONNEL COSTS 1,018,674 1,159,400 1,159,400 1,182,800 1,182,800
TOTAL EXPENDITURES $ 1,018,674 $ 1,159,400 $ 1,159,400 $ 1,182,800 $ 1,182,800
PERSONNEL
BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0
%
CHANGE
0%
0%
0%
-5%
55%
0%
16%
0%
2%
2%