Council Minutes and Exhibits 1-2

REGULAR COUNCIL MEETING The Regular Council Meeting was held on June 24, 2019 at 7:30 p.m. with Council President Hare presiding. Council members present were Mr. Anderson, Mr. Sudler, Mr. Neil, Mr. Slavin, Mr. Cole, Mr. Polce, and Mr. Taylor. Mr. Lindell was absent. Staff members present were Major Stump, Ms. Peddicord, Mrs. Mitchell, Mr. Hugg, City Solicitor Rodriguez, and Mrs. McDowell. Fire Chief Rhodes was absent. Mayor Christiansen was also present. OPEN FORUM The Open Forum was held at 7:15 p.m., prior to commencement of the Official Council Meeting. Council President Slavin declared the Open Forum in session and reminded those present that Council was not in official session and could not take formal action. Mr. Sam Anderson, 430 Millchop Lane, Magnolia, discussed issues he has had with the police and requested members to assign someone to his case who had the authority to issue subpoenas of video footage and witnesses that would testify on his behalf for his lawsuit. The invocation was given by Bishop Thomas L. Holsey, followed by the Pledge of Allegiance. ADOPTION OF AGENDA Mr. Sudler moved for adoption of the agenda, seconded by Mr. Neil and unanimously carried. Mr. Neil moved for approval of the consent agenda, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). ADOPTION OF MINUTES - REGULAR COUNCIL MEETING OF JUNE 10, 2019 The Minutes of the Regular Council Meeting of June 10, 2019 were unanimously approved by motion of Mr. Neil, seconded by Mr. Slavin and bore the written approval of Mayor Christiansen. BOARD OF ASSESSMENT APPEALS REPORT - MAY 29, 2019 The Board of Assessment Appeals was brought to order at 9:00 a.m., by Chairman William Garfinkel. Board Members present were: Chairman William Garfinkel, Board Members Tom Burns and Todd Stonesifer as well as Councilman William Hare, City Deputy Solicitor William W Pepper Sr., Esquire. Staff present were City Assessor Cheryl A. Bundek and Administrative Assistant Annette Hart. WORKSHOP Clarification on appeal process for exemptions and terminology. Councilman Hare asked to have a short workshop with the Board of Assessment Appeals, as he was concerned about a large piece of land, which had been purchased by a church over 10 years ago and is currently leased to a farmer but is exempt from taxes. He believes that the parcel is being used to generate income and should not be exempt from taxes.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 2 William Pepper Sr Esq. explained that the property is exempt because it is not being "held by way of investment". He remembers the hearing from the year 2018, at which the owners of the parcel explained that the property had been purchased before the real estate marked dropped and that they are trying to raise the money through fundraisers. Mr. Pepper went on to explain that it is better for the church to lease the land and receive approximately $5,000 a year, which goes towards the building fund than to hire someone to cut the property to avoid receiving fines from the City of Dover Inspections Department, costing the church more money. In Chairman Garfinkel's opinion, the church is engaging in commerce, he believes the parcel to be used as an investment property. He believes that everyone has a different opinion when it comes to the definition "held by way of investment". Chairman Garfinkel went on to say that there is also no explanation found in the Delaware Code, which in his opinion would then be up to the City to define what "held by way of investment" means. Councilman Hare then questioned why the Wilmington University was tax exempt and referred to income information the organization had provided during the 2018 hearing. He wanted to know why they are considered a non-profit organization when they advertise as a for-profit organization. Mr. Pepper explained that the university falls under different section. He continued by explaining that the profit made by universities and colleges are being used for school purposes only. Mr. Pepper referred to a piece of property used by Delaware State University ,which is rented out to a local car dealership two times a year, which uses the lot to sell used cars. The profit made by the University goes back into the Scholarship program. Councilman Hare than asked that if he, himself owned a company which had a 501(c)3 exempt status and was to purchase the Planet Fitness shopping center "by way of investment" to support his charity, would this property then be tax exempt? City Deputy Solicitor Pepper told Councilman Hare, that he was making a good argument, but that Delaware State University and Wilmington University fall under a different statue. Chairman Garfinkel mentioned a doctor's office, that the board looked at during the 2018 appeal hearing which, was also tax exempt even though the doctors do get paid. Mr. Pepper told the board that they do not have the ability to change State Law. The Assessor pointed out that the board was very careful during the 2016 audit and made sure that nonprofit organizations would only rent to other nonprofit organizations.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 3 Chairman Garfinkel mentioned the Modern Maturity Center, which is renting part of their building to a physical therapy group which is a for profit group. In his opinion, the section of the building rented to this group should be taxed but is tax-exempt. Mr. Burns told Councilman Hare, that the board agrees with his concerns, mentioning Milford Housing Development and how the board worked with the organization until they agreed to pay a PILOT (Payment in Leu of Taxes) to the City of Dover. The City Deputy Solicitor told the board they would have to take their concerns to the General Assembly to change the Statue. He also mentioned that in his opinion the YMCA should no longer qualify as a non-profit organization, because the organization is no longer what it was when it was added to the statue. Councilman Hare mentioned that the YMCA does offer free memberships to less fortunate families as well as military families, he believes that Wilmington University should at least offer free tuition to 50 students a year. Councilman Hare suggested to start a "Public Safety Fee", he believes that every time the fire department or police are called a fee should be assessed. The first three calls would be free. He told the board that the fire department was called over 200 times by Delaware State University and around 70 runs to Wesley College. Mr. Stonesifer mentioned a council meeting at which such a fee was discussed, but that to this meeting all college and university presidents came with their lawyers and nothing was done by council. Mr. Burns told the board that the Delaware State University in Newark does pay a PILOT to the City of Newark due to the high number of fire and police calls. Chairman Garfinkel brings up an example of the "Charley Horse Foundation" which would build a 12-story building on Loockerman Street and would not be taxed because they are a nonprofit organization. On the other side of Loockerman Street the organization would build a store where they would sell things like liniments and things to take care of your "Charley Horse", in his opinion they would be making a profit and should be taxed. He believes this is the "gray area" that needs to be addressed by the General Assembly. Mr. Pepper told the Chairman that his example describes Kent General Hospital. Councilman Hare told the board that Kent General Hospital proposed a PILOT to the City of Dover but was refused by the City. Chairman Garfinkel asked Councilman Hare if council could revisit the "Public Safety Fee".

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 4 Councilman Hare responded that the people who opposed the fee where those who would have only paid $50. He mentioned that council is looking at a "Run Fee", which he is afraid would bring refusal of medical treatment by EMT personnel and other refusals with it. Chairman Garfinkel asked Councilman Hare if the council is voting on the 15% tax increase during the upcoming council workshop. Councilman Hare explained that this tax increase is due to the "Strom Water Drain System", which is being imposed by the State and has do be done right away. He also mentioned that a 2.5% decrease in the electric fees will be proposed during the workshop. Councilman Hare asked if the board members know what the taxes paid to the Kent County cover. Mr. Stonesifer was concerned that the items discussed had nothing to do with the Board of Assessment Appeals and that the meeting was recorded and should be adjourned or recessed. Councilman Hare agreed and thanked the board for all of they do. He wanted to meet with them to get a better understanding of what they do. Mr. Stonesifer explained that the board can only hear the cases, it would be up to elected officials to change statues and ordinances. Meeting was recessed at 9:30 a.m. The Board of Assessment Appeals reconvened at 1:00 pm, by Chairman William Garfinkel. Board Members present were: Chairman William Garfinkel, Board Members Tom Burns, James Galvin, Todd Stonesifer as well as City Deputy Solicitor William W Pepper Sr., Esquire. Staff present were City Assessor Cheryl A. Bundek and Administrative Assistant Annette Hart. EXEMPTIONS Central Delaware Habitat for Humanity Locations: Exempt Request: 54 S Governors Ave $38,000 23 N New Street $13,000 BACKGROUND AND ANALYSIS An exemption request for the above referenced properties was submitted to the Assessor's Office.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 5 These properties are currently vacant. Once these properties are complete and the ownership is transferred, they will be added back to the tax rolls. (As a supplemental billing) The property located at 54 S Governors Ave. has an outstanding property tax due for this current year; which will be waived upon approval of the request. This property was purchased in June 2018 The property located at 23 N New Street was purchased in April 2019. RECOMMENDED ACTION: Recommend that the request for exemption be reviewed. No-one from Central Delaware Habitat was present for the hearing at the hearing time, therefore Mr. Galvin made the motion to move to agenda item 3.B.1 & 2. up, which was seconded by Mr. Burns. Motion carried 4-0. NCALL Locations: Exempt Request: 225-227 W Division St $ 59,400 223 W Division Street $107,500 BACKGROUND AND ANALYSIS An exemption request for the above referenced properties was submitted to the Assessor's Office. The property located at 225-224 W Division Street is currently vacant. This property has a Commercial Zoning. This property was purchased by NCALL in December 2018. The property located at 223 W Division Street currently has a Commercial Building; there is an active demolition permit for this property. This property has a Commercial Zoning. This property is already Exempt with the City of Dover because it was recently owned by Central Delaware Habitat for Humanity. This property had been questioned in the past as not being the "normal" property type for Habitat's mission. Since the property has changed hands, we would need to visit this property's exemption status. This property is directly next door to the previous property on this agenda. This property was purchased by NCALL in April 2019. RECOMMENDED ACTION: Recommend that the request for exemption be reviewed. Mr. Stonesifer recused himself from the hearing.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 6 Patricia Kelleher, Real Estate Development Manager was present for the hearing. Ms. Kelleher told the board that the organization is an Affordable Housing Agency and has been in Dover since 1942 and has started to develop residential properties. Ms. Kelleher explained that the organization is building a larger building on 225-227 W Division Street which is why the organization applied for the exemption, as they have done in the past and have been approved. When Chairman Garfinkel went over the original list of properties submitted by NCALL for the exemption. Ms. Kelleher explained that the property located at 23 N New Street had been sold to Central Delaware Habitat for Humanity. Chairman Garfinkel asked what the organizations plans for the property located at 225-227 W Division Street are. Ms. Kelleher explained that the building has been torn down and that the organization is planning on building an office building on this lot. She went on to tell board that the organization has already obtained preliminary approval by the City of Dover to begin with this process. The building will be a two-story building with office space for NCALL as well as small business incubator for Delaware State University. Tim Bailey, Executive Director for CDHFH joined the hearing, Ms. Kelleher had asked him to sit in. Mr. Bailey was also there to represent the CDHFH. Chairman Garfinkel and Mr. Burns clarified that the new office building is to be built on the site of 225-227 and 223 W Division Street. Mr. Galvin asked if the organization will be collection rent for the office space rented to Delaware State University. Ms. Kelleher explained the they will be collecting rent to help offset the cost of the new office building which will be more than 2 Million dollars. The building will be approximately 7,200 square feet. Two thirds of the office space will be rented out to Delaware State University. The plans for the building have been approved by the City of Dover. Mr. Burns asked the City Deputy Solicitor William Pepper Esq, since the University was a tax-exempt entity under the state statue, would they be tax-exempt by renting the space from a non-profit organization. Mr. Pepper agreed that based on the statue, that would be the analysis. Mr. Burns asked the Assessor what her thoughts were.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 7 Mrs. Bundek referred to the 2016 Exempt Property Audit, where the Board of Assessment Appeals granted the exempt status to non-profit organizations which rented to other non-profit organizations. In her opinion this is the same scenario. Mr. Burns made the motion to approve the exemption for 225 and 223 W Division Street, which was seconded by Mr. Galvin. Motion carried 3-0 (1 recusal). Mrs. Bundek informed the appellant, that the City Council has the final decision and that a certified letter with the date of the Council Hearing would be mailed. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). The Board of Assessment Appeals then went on to discuss item number 3.A.1 the exempt request for the Central Delaware Habitat for Humanity, in which Mr. Stonesifer was able to participate. The board continued the hearing with 54 S Governors Ave. owned by CDHFH. Mr. Burns asked Mr. Bailey when the organization will be ready for occupation? Mr. Bailey said that this property should be ready to go back on the tax roll by July 2020. Mr. Burns then asked about timeframe for the property located at 23 S New Street. Mr. Baily told the board that the organization is looking to have the home built and sold by the end of 2019. Mr. Stonesifer made the motion to approve agenda items 3.A.1 and 3.A.2, which was seconded by Mr. Burns. Motion carried 4-0. Mrs. Bundek informed the appellant, that the City Council has the final decision and that a certified letter with the date of the Council Hearing would be mailed. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Most Worshipful Prince Hall Grand Lodge of Free and Accepted Mason of DE Locations: Exempt Request: 1416 College Road $ 38,200 1412 College Road $1,011,500 1408 College Road $ 40,300 2.3162 AC College Road $ 112,800

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 8 BACKGROUND AND ANALYSIS These properties are currently not exempt with Kent County; with the exception of 1412 College Road. RECOMMENDED ACTION: Recommend that the request for exemption be reviewed. Present for the hearing were Isacce Morris, Most Worshipful Grand Master and Mr. Clow. The board started with the property located at 1416 College Road. The property was purchased in 2015 and was formally known as the "Square Club". Mr. Galvin pointed out that is seems that the property cannot be developed in the future as it is too narrow and used as driveway. When asked by Chairman Garfinkel if the organization had the 501(c)3 exemption, Mr. Morris explained that the organization was a 501(c)10, which allows the organization to keep more money for operating cost. Mr. Burns asked why the organization had not filed for the exempt status in the past? Mr. Morris replied that they were not aware and had recently been told that they could apply for a tax exemption. Mrs. Bundek pointed out that the organization has the exempt status with Kent County only for the property located at 1412 College Road and asked if the organization had not filed exempt request papers for the other properties. Mr. Morris explained that only the property with the building, was granted the exempt status and that the other properties consist of vacant land. Mr. Galvin asked if these lots could be combined? Mr. Morris explained that they could not. Mr. Burns asked how many affiliates the Grand Lodge has? Mr. Morris explained that there is one jurisdiction in Delaware and that there are nine supporting affiliates. Mr. Burns asked the City Deputy Solicitor if the organization would qualify under the statue with the 501( c )10. At which time the City Deputy Solicitor assured the board that the organization qualifies under the 501( c )10 for charitable purposes. Mr. Pepper raised the question if the properties were held by way of investment? Chairman Garfinkel asked Mr. Morris what these properties are used for.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 9 Mr. Morris explained that they are used for meeting purposes and organizational gatherings. When asked by Mr. Burns if the properties are rented out to other organizations, Mr. Morris explained that the properties are rented and that the profit is used for scholarships for college students in Delaware. Mr. Galvin asked about the possibility of development of some of the land by the organization. Mr. Morris assured the board that the organization is not going to develop any of the properties. Mr. Burns made the motion to approve the exemption which was seconded by Mr. Stonesifer. Motion Carried 4-0. Mrs. Bundek informed the appellant, that the City Council has the final decision and that a certified letter with the date of the Council Hearing would be mailed. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). John Wesley AME Church Locations: Exempt Request: 211 W Division St $158,200 BACKGROUND AND ANALYSIS An exemption request was submitted to the Assessor's Office. This property has been owned by John Wesley AME Church for some time. We do not have a deed for this property. The use of this property, per the application is John Wesley Community Center. The Inspection/Planning Records have an active Business License with a classification of Apartment Houses. All electric is under their name. They own the property at 217 W Division St. and this property is Exempt from the City of Dover. This property is across the ally from the property requesting exemption status. This property has an outstanding property tax due for this current year; which will be waived upon approval of the request.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 10 They are not currently exempt with Kent County. RECOMMENDED ACTION: Recommend that the request for exemption be reviewed. Reverend Makeeda Brooks and Garcia Walker, President Trustee Board were present for the hearing. Chairman Garfinkel asked Rev. Brooks to tell the board about the property. She explained that the organization purchased the property 26 years ago and used it as a rental property until recently. She told the board that the property has been turned into a community center and that the organization has applied for the 501© 3 for this building. When asked by Chairman Garfinkel why the organization currently does not have the 501(c)3 status for this center, the Reverend explained that even though the church is exempt through the 501(c)3, they were told that a different application would have to be filed for the community center, which is owned by the church. Chairman Garfinkel asked why the church is required to get a different 501( c )3 for this property at what time Mr. Walker explained that this property is going to be used as a center for drug addiction, which requires a different application so the organization may receive funding for the center. Mr. Galvin asked the City Assessor why this property did not come up for discussion during the 2016 Exempt Property Audit? The Assessor explained that because the property was used as a rental at that time it was not listed as tax exempt. Mr. Galvin thanked the church members for the service they are doing for the community. Mrs. Bundek pointed out that the rental license for this property had recently been renewed. Reverend Brooks explained that the organization probably did so, because this has been done in the past. Chairman Garfinkel asked Reverend Brooks to contact the City of Dover Planning and Inspection Department to have the rental license pulled. Mrs. Bundek told the board that the office received the application in August of 2018 and therefore owes 2018 taxes. She wanted to let the board know that the organization had been told not to pay pending the outcome of the hearing.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 11 Mr. Stonesifer made the motion to approve the exemption and to waive the taxes and penalty, which was seconded by Mr. Burns. Motion carried 4-0. Mrs. Bundek informed the appellant, that the City Council has the final decision and that a certified letter with the date of the Council Hearing would be mailed. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Islamic Society of Central Delaware Inc. Locations: Exempt Request: 777 S Little Creek Road $4,495,900 BACKGROUND AND ANALYSIS They are currently not exempt with Kent County RECOMMENDED ACTION: Recommend that the request for exemption be reviewed. Usman Sandhu, President and Muhammad Iqbal were present for the hearing. Mr. Sandhu told the board that the church requested to be exempt from property taxes as they are 501(c)3 and fall under the same classification as a church. The property is used as a place of worship as well as a community center. Chairman Garfinkel asked if the building is strictly used for religious purposes and not rented out. Mr. Sandhu assured the board that it is only used as a place of worship and a community center. Mr. Stonesifer made the motion to approve the exemption which was seconded by Mr. Burns. Motion carried 4-0. Mrs. Bundek informed the appellant, that the City Council has the final decision and that a certified letter with the date of the Council Hearing would be mailed. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). By consent agenda, Mr. Neil moved for acceptance of the Board of Assessment Appeals Report, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent).

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 12 COUNCIL COMMITTEE OF THE WHOLE REPORT - JUNE 11, 2019 The Council Committee of the Whole met on June 11, 2019 at 5:00 p.m., with Council President Hare presiding. Members of Council present were Mr. Anderson, Mr. Sudler (departed at 7:32 p.m.), Mr. Neil, Mr. Slavin (departed at 7:34 p.m.), Mr. Cole, Mr. Polce, Mr. Taylor, and Mr. Lindell. Mayor Christiansen was absent. Civilian members present for ethics training and their Committee meetings were Mr. Caldwell and Col. Dix, Retired, (Parks, Recreation, and Community Enhancement), Mr. Garfinkel and Mr. Shelton (Safety Advisory and Transportation), Mrs. Doyle and Mrs. Haass (Utility), and Mr. Shevock (Legislative, Finance, and Administration). Mr. Contant (Legislative, Finance, and Administration) was absent. COUNCIL COMMITTEE OF THE WHOLE ADOPTION OF AGENDA Mr. Neil moved for approval of the agenda, seconded by Mr. Sudler and unanimously carried. Ethics Training Ms. Deborah Moreau, Commission Counsel, Delaware Public Integrity Commission, reviewed a presentation entitled “Ethics in Government.” PARKS, RECREATION, AND COMMUNITY ENHANCEMENT COMMITTEE The Parks, Recreation, and Community Enhancement Committee met with Chairman Anderson presiding. ADOPTION OF AGENDA Mr. Neil moved for approval of the agenda, seconded by Mr. Sudler and unanimously carried. Presentation - Postlethwait Middle School Business Professionals of America Mr. Neil moved to defer the presentation by Postlethwait Middle School Business Professionals of America to a future meeting. The motion was seconded by Mr. Cole and unanimously carried. Presentation - Partnership with the City and Reserves through Innovative Readiness Training (IRT) - Major John Rundle Major John Rundle reviewed a presentation entitled “Innovative Readiness Training”. Col. Dix asked how the partnership would work, for example if the Reserves would provide the labor and the City would provide the materials. Responding, Major Rundle explained that the City would provide that information in the application and it would be considered based on whether the proposed project meets the military need for training. He stated that construction projects are more

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 13 complicated because you have to submit certified architectural plans for those, whereas a medical project really only needs a building for personnel to use. In response to Mr. Sudler, Major Rundle stated that the veterinary services include basic healthcare and immunizations, as well as spay and neuter. Responding to Mr. Anderson, Major Rundle indicated that he had previously provided an informational presentation to the Mayor’s Task Force on Homelessness. He noted that one of the major things regarding medical projects is that the organization has to advertise no compete for local providers because they will not come to an area where the providers feel like there is going to be a competition issue. Major Rundle stated that they do not compete or refer, and they only provide basic healthcare. He advised that they do not give immunizations or prescribe Class III drugs. Major Rundle explained that they need to know that the full community is behind the initiative and the doctors do not feel threatened by it. He informed members that, based on his experience in Georgia, the working class really benefits from this program, and it is beneficial to the homeless as well. Mr. Polce stated his understanding that Major Rundle was referring to classic Centers for Medicare and Medicaid Services (CMS) recipients when he referenced the working class, and noted that CMS recipients probably don't have medical homes, therefore they don't have a Preferred Care Provider (PCP). He asked what range of services the IRT program can provide these individuals. Responding, Major Rundle explained that the doctors do not like to prescribe long-term medication because then they would need to assume some semblance of care and they will be gone in 10 days. He advised that based on his prior experience the population was about 75% to 85% hypertensive and about the same for diabetic care, so they provided education and training. Major Rundle stated that medically speaking the impact is minimal but they are able to uncover some issues that may otherwise go unknown because the individuals do not see a medical provider. He noted that they have the biggest impact through dental care, explaining that they see individuals who have never seen a dentist before and are able to provide relief by taking care of abscesses, pulling teeth, and giving fillings. Major Rundle informed members that the mission he was on included Naval Ophthalmic Support and Training Activity (NOSTRA), which makes single prescription glasses, and they were able to prescribe and provide 1,400 single vision glasses within 36 hours, with a turnaround time of 12 hours. He stated that there was a little girl who read for the first time accurately, and he thinks that's their greater impact from a general medical perspective. Major Rundle noted that they are able to do a lot of physicals, which may reveal underlying issues. He explained that individuals are referred back to the community when necessary, so it’s important for him, or the person in his position, to work closely with public health to ensure they aren’t just leaving issues out in the open.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 14 Mr. Polce stated that oral care is huge, noting that Delaware is one of the very few states that still doesn’t allow Medicaid recipients to receive oral care, which is the backbone to overall care. He explained that this was a real opportunity for partnership because the City has transient and CMS populations that do not currently have access to oral care. Mr. Anderson noted that this would also apply to parks, recreation, and community enhancement, explaining that it would be possible do things like athletic fields, skate parks, trails, buildings, and other civil engineering projects and lower the cost. He asked Major Rundle to explain the process for the civil engineering projects. In response, Major Rundle stated that everything begins with the application process. He noted that the City would have to own the property that they would want to work on and would have to work with an engineering firm to get the plans drawn up. He explained that the community drives the scope of the project, not the military. Mr. Slavin asked if there are similar concerns regarding competition for construction projects as there are for competition regarding medical projects, noting that construction projects would otherwise be put out to the local economy. Responding, Major Rundle stated that either type of project would be no compete, so if the community at-large does not want it, then they wouldn’t come. He indicated that with his prior medical project, they took out flyers to all the providers for a month in advance and gave a specific time frame for people to reply, and he thought it would be the same process for a community enhancement project. Mr. Sudler moved to recommend that this matter be referred to staff for further consideration. The motion was seconded by Col. Dix and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Committee’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Proposed Land Swap - City of Dover and Capitol Baptist Church/Mayfair Park Mr. Kirby Hudson, Director of Parks and Recreation, reviewed the background and analysis regarding the proposed land swap between the City and Capitol Baptist Church involving Mayfair Park. Staff recommended authorizing the City Manager and staff to execute the proposed land swap agreement between the Capitol Baptist Church and the City of Dover using Option #1. As a part of the land swap agreement, Capitol Baptist Church has agreed to incur all legal expenses necessary to finalize the terms and conditions of the agreement that involves the public open space known as Mayfair Park. Col. Dix expressed concern regarding the church’s request for a split rail fence. Responding, Mr. Hudson explained that he requested the split rail fence to delineate the property lines and he thought it would be better, aesthetically, for the people that live adjacent to the property. He noted his belief that the church intends to use the property for additional parking and they do not want to be a nuisance to the

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 15 neighbors. Mr. Hudson stated that there was a previous discussion regarding planting trees in the area; however, it was decided to erect a split rail fence instead. Col. Dix asked if the church was going to remove the playground equipment to construct a parking lot. In response, Mr. Hudson stated that the church is going to keep the playground equipment, explaining that the equipment is not in the area where the church intends to construct the parking lot. Mr. Slavin expressed his appreciation for the time and effort that had been put into this land swap, noting that it had been a long process. He stated that once the agreement is finalized, the City will have contiguous land and can then look to the improvements for the park. Mr. Hare noted that he had talked to all of the residents that back up to this property and they are all on board. Mr. Polce moved to recommend authorizing the City Manager and staff to execute the proposed land swap agreement between the Capitol Baptist Church and the City of Dover using Option #1. As a part of the land swap agreement, Capitol Baptist Church has agreed to incur all legal expenses necessary to finalize the terms and conditions of the agreement that involves the public open space known as Mayfair Park. The motion was seconded by Mr. Cole and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). UTILITY COMMITTEE The Utility Committee met with Chairman Cole presiding. ADOPTION OF AGENDA Mr. Slavin moved for approval of the agenda, seconded by Mr. Sudler and unanimously carried. Evaluation of Proposal - Bradford Street Hydrologic and Hydraulic Feasibility Study Mrs. Donna Mitchell, City Manager, reviewed the background and analysis regarding the evaluation of proposal for the Bradford Street Hydrologic and Hydraulic Feasibility Study. She noted that the City did not request proposals from multiple firms, which is an exception to the City Purchasing Policy; however, staff believes that utilizing the same firm that the Delaware Department of Transportation (DelDOT) is using for their work on the streetscape improvement project will be the most economical and efficient choice for the City.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 16 Staff recommended awarding the contract to McCormick and Taylor to perform the hydrologic and hydraulic feasibility study for Bradford Street for the amount of $112,500. Responding to Mr. Neil, Mrs. Mitchell indicated that DelDOT was still holding a public hearing regarding the streetscape improvement project on June 24, 2019. She explained that the City was trying to get the feasibility study done and align it with the State’s construction phase, so everyone would be working together on this whole project. Mrs. Mitchell advised that the State planned to begin construction next spring. Mr. Neil moved to recommend awarding the contract to McCormick and Taylor to perform the hydrologic and hydraulic feasibility study for Bradford Street for the amount of $112,500, as recommended by staff. The motion was seconded by Mr. Hare and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Renewal of Power Supply Contracts and Authorization for McKee Run Generating Station Decommissioning Study Mr. Jim Robinson, Electric Director, reviewed a presentation entitled “Power Supply Update and Contract Extensions.” Staff recommended: 1) Extending the North American Energy Services contract through June 30, 2021; 2) Extending The Energy Authority contract through June 30, 2022; and 3) Authorizing staff to engage NAES to perform the McKee Run Generating Station Decommissioning Study. Mr. Neil asked if any parts of the units would be salvageable or recyclable or have any value to the City. Responding, Mr. Robinson advised that certain components of the units, especially Unit 3, which is now running, may have some value to other similar old plants. Mr. Robinson noted that he thought once the site gets back to a brownfield, it may not be a bad location for a modest solar facility since the City has a substation and transmission there. He stated that the City does not want to spend a lot of time and effort cleaning what’s below the ground, explaining that he thinks it’s expensive and difficult to anticipate the outcome. Mr. Robinson explained that a solar or battery storage facility may be better economic options. Mr. Slavin moved to recommend approval of staff’s recommendation to 1) extend the North American Energy Services contract through June 30, 2021; 2) extend The Energy Authority contract through June 30, 2022; and 3) authorize staff to engage NAES to perform the McKee Run Generating Station Decommissioning Study. The motion was seconded by Mr. Neil and unanimously carried.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 17 By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE The Legislative, Finance, and Administration Committee met with Chairman Lindell presiding. ADOPTION OF AGENDA Mr. Slavin moved to consider item #6 - Downtown Dover Business Improvement District (BID) Budget and Assessment (Tax) Rates for Fiscal Year 2019-2020, first. The motion was seconded by Mr. Sudler and unanimously carried. By unanimous consent, the agenda was approved as amended. Downtown Dover Business Improvement District (BID) Budget and Assessment (Tax) Rates for Fiscal Year 2019-2020 Mrs. Donna Mitchell, City Manager, reviewed the Downtown Dover Business Improvement District (BID) Budget and Assessment (Tax) Rates for Fiscal Year 2019-2020, noting that staff proposed to set the rate at zero (0) again for Fiscal Year 2019-2020. Staff recommended approval of the proposed Fiscal Year 2019-20 Budget and Assessment (Tax) Rate. Mr. Slavin stated that he does not like the BID tax because it is double taxation. He explained that it had taken many years to roll it back to zero (0); however, the structure for the tax was left in place. Mr. Slavin noted that there are two (2) zones in the downtown area and one (1) gets taxed at a higher rate than the other, and this tax is on top of the property tax they already pay. He stated that if the City is serious about the downtown improvement district, members should be looking at reducing the overall tax bill, not increasing it. Mr. Slavin moved to recommend approval of the proposed Fiscal Year 2019-2020 Budget and Assessment (Tax) Rate, as recommended by staff. The motion was seconded by Mr. Anderson and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Board’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Mr. Slavin moved to recommend that the City Clerk’s Office be requested to develop an ordinance for introduction to repeal the bid tax in its entirety. The motion was seconded by Mr. Polce. Mr. Anderson stated that he would also like the City Clerk’s Office to provide members with any opinions from the City Solicitor’s Office about the relation to state

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 18 law in the downtown development districts, in the bid districts regarding having such a tax. Responding to Mr. Slavin, Mr. Anderson indicated that he wants to make sure the City does not repeal something that is needed in order to keep the downtown development district designation, as well as all the grants, etc. Mr. Anderson agreed that he did not want to amend the motion, but wanted his request included as staff instructions. The motion to recommend that the City Clerk’s Office be requested to develop an ordinance for introduction to repeal the bid tax in its entirety was unanimously carried. By consent agenda, Mr. Neil moved for approval of the Committee’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Evaluation of Bids - Dover Police Impound Lot Mrs. Donna Mitchell, City Manager, reviewed the background and analysis regarding the evaluation of bids for the Dover Police Impound Lot. She noted that this project was a learning experience for her, explaining that she has a much better understanding of the frustrations experienced by local developers. Mrs. Mitchell stated that this project started with a budget of approximately $75,000 and had increased to over $200,000 due to Development Advisory Committee, Planning Commission, Metropolitan Planning Organization (MPO), and Kent Conservation District reviews, as well as all of the requirements of the Delaware Department of Transportation (DelDOT). She explained that the City had to install new sidewalks on Queen and Water Street and a berm around the impound lot, and also had to make the area aesthetically pleasing because of the transit plan that was completed for the Transit Center in 2011. Staff recommended awarding the contract to Gateway Construction, Inc. to construct a new Dover Police Department Impound Lot, Bid #19-0021PD, for the amount of $200,614. Responding to Mr. Neil, Mrs. Mitchell explained that the contractor’s contingency items are based on change orders that may come up during construction. She explained that Gateway Construction, Inc. had worked with the City in the past, so they know the City’s processes and she believed this may have accounted for their contingency being much lower than Dixon Contracting. Mr. Neil moved to recommend approval of staff’s recommendation, seconded by Mr. Shevock and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Committee’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent).

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 19 Evaluation of Proposals - Janitorial Services Contract Mrs. Donna Mitchell, City Manager, reviewed the background and analysis regarding the evaluation of proposals for the janitorial services contract. Staff recommended awarding a three (3) year contract with the option for two (2) one (1) year extensions to Mid Atlantic Services A-Team Corporation as per the proposal submitted in response to RFP #19-0020CS. Responding to Mr. Anderson, Mrs. Mitchell stated that Mid Atlantic Services does a lot of State buildings and is quite experienced. She noted that, in the past, the City utilized the State contract for this service; however, she asked staff to do a request for proposals (RFP) for comparison. In response to Mr. Anderson, Mrs. Mitchell confirmed that no City employees were being displaced because they had retired. Responding to Mr. Neil, Mrs. Mitchell stated that she was not aware whether any of the employees of Mid Atlantic Services A-Team Corporation have disabilities; however, she noted that the employees she had seen did not appear to have disabilities. Mr. Neil moved to recommend awarding a three (3) year contract with the option for two (2) one (1) year extensions to Mid Atlantic Services A-Team Corporation as per the proposal submitted in response to RFP #19-0020CS, as recommended by staff. The motion was seconded by Mr. Shevock and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Committee’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Discussion - Fiscal Year 2020 Audit Program Mrs. Donna Mitchell, City Manager, reviewed a presentation entitled “Auditor’s Responsibility for Communicating with Audit Committee,” dated June 11, 2019. Mr. Polce noted that the City was compliant in accordance with generally accepted accounting principles (GAAP), but asked if the City ever performed a forensic audit. Responding, Mrs. Mitchell stated that the City did not perform a forensic audit. She stated that since she had been with the City, there had been three (3) instances where there were issues found during the audit which resulted in agreed upon procedure engagements. Mrs. Mitchell explained that, in those instances, she received the findings which were sent to Council, along with the proposed solutions. Bond Counsel Contract Mrs. Donna Mitchell, City Manager, advised members that Ballard Spahr, LLP had been the City bond counsel firm for a number of years. She explained that, when she began working for the City, Mr. Charles McDowell did all of the City bond issues through Potter, Anderson & Corroon LLP. She stated that Mr. McDowell knew the

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 20 City’s history and had all the files on every debt issuance and bond covenants, and kept track of the City’s max annual debt service to ensure compliance. Mrs. Mitchell explained that as Mr. McDowell got close to retirement, he trained Ms. Emilie Ninan and she took over the City’s account. She informed members that since that time, Potter, Anderson & Corroon LLP got out of the bond business and Ms. Ninan went to Ballard Spahr, LLP and the City maintained the relationship with her. Mrs. Mitchell explained that, like the City Solicitor, this service had never been sent out for bids; however, they had never sent terms of engagement before. She stated that typically the City gets a quote of what it will cost when preparing to do a bond issue and the service cost is usually paid for out of the issuance cost. Mrs. Mitchell advised that she wanted to make members of aware, in case they would prefer for this service to be sent out for bids. She noted that the only other bond counsel entity in Delaware that she was aware of is Saul Ewing and he is typically the attorney for the underwriter when the City issues a bond. Mrs. Mitchell asked that if members want staff to send this service out for bids, that they allow staff to proceed with the terms of engagement for at least a year since there are some debt issues staff is currently working on for the treatment plant. Staff recommended authorizing the Controller/Treasurer to enter into a contract with BallardSpahr, LLP for capital project financing when needed. Responding to Mr. Shevock, Mrs. Mitchell stated that she sent the proposed terms to Deputy Solicitor Pepper for review and he explained that he thought it looked reasonable for bond counsel; however, she did not know how it would compare to others, since she hadn’t bid it out. In response to Mr. Neil, Mrs. Mitchell confirmed that Ballard Spahr, LLP had provided a list of the hourly costs for each attorney. She explained that in the past they had provided a total estimated amount for each bond issue, usually between $10,000 and $15,000, and they would get paid out of that bond issuance cost. Mrs. Mitchell noted that they prepare all of the legal documents for the bond issue, pull the perspectives together for the rating agencies, and prepare the bond documents, and debt instruments. Mr. Neil moved to recommend authorizing the Controller/Treasurer to enter into a contract with Ballard Spahr, LLP for capital project financing when needed, as recommended by staff. The motion was seconded by Mr. Anderson and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Committee’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent).

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 21 Proposed Amendments to Financial Policies Mrs. Donna Mitchell, City Manager, reviewed the proposed amendments to the City of Dover Financial Policies. Staff recommended approval of the proposed amendments. Mr. Hare moved to recommend approval of the proposed amendments to the City of Dover Financial Policies (Exhibit #1). The motion was seconded by Mr. Neil and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Committee’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). Proposed Ordinance #2019-15 - Amending Appendix B - Zoning, Article 3 - District Regulations, Section 20A - Industrial Park Manufacturing Zone - Technology Center (IPM2); Article 4 - Zoning Bulk and Parking Regulations, Section 4.16 - M, IPM zones; and Article 12 - Definitions Mr. David Hugg, Director of Planning and Community Development, reviewed proposed Ordinance #2019-15, noting that the amendments are intended to allow a broader range of potential uses in the IPM2 zone while retaining the emphasis on technology versus general manufacturing uses. He explained that the amendments are in line with the recent name change to Garrison Oak Business and Technology Center. Staff recommended adoption of Proposed Ordinance #2019-15. Mr. Neil moved to recommend approval of staff’s recommendation, seconded by Mr. Polce and unanimously carried. By consent agenda, Mr. Neil moved for approval of the Committee’s recommendation, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent). (The First Reading of the ordinance will take place during the latter part of the meeting.) Mr. Hare moved for adjournment of the Legislative, Finance, and Administration Committee meeting, seconded by Mr. Taylor and unanimously carried. Meeting adjourned at 7:58 p.m. Mr. Neil moved for adjournment of the Council Committee of the Whole meeting. The motion was seconded by Mr. Anderson and unanimously carried. Meeting adjourned at 7:59 p.m. By consent agenda, Mr. Neil moved for acceptance of the Council Committee of the Whole Report, seconded by Mr. Slavin and carried by a unanimous roll call vote (Lindell absent).

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 22 COUNCIL AND COMMITTEE MEETINGS CANCELLATION Council President Hare proposed the cancellation of one of the August meetings, as has been done in recent years. Mr. Sudler moved for the cancellation of the August 26, 2019 City Council meeting and the August 27, 2019 Council Committee of the Whole meeting. The motion was seconded by Mr. Neil and unanimously carried. FIRST READING - PROPOSED ORDINANCE #2019-15 AMENDING APPENDIX B - ZONING Council President Hare reminded the public that copies of the proposed ordinance were available at the entrance of the Council Chambers, on the City’s website at www.cityofdover.com under “Government,” or by contacting the City Clerk’s Office at 736-7008 or cityclerk@dover.de.us. Since the ordinance amends the Zoning Code, a public hearing is required. Staff recommended referral of the amendments to the Planning Commission on August 19, 2019 and that a public hearing be set for the Council Meeting of September 9, 2019 at 7:30 p.m., at which time final action by Council will take place. Mr. Anderson moved to refer the request to the Planning Commission on August 19, 2019 and to set a public hearing for September 9, 2019 at 7:30 p.m. The motion was seconded by Mr. Neil and unanimously carried. In accordance with Section 1-9 of the Dover Code, Council acknowledged the First Reading of the Zoning Ordinance Amendments as read by the City Clerk, by title only, as follows: Proposed Ordinance #2019-15 Amending Appendix B - Zoning, Article 3 - District Regulations, Section 20A - Industrial Park Manufacturing Zone - Technology Center (IPM2); Article 4 - Zoning Bulk and Parking Regulations, Section 4.16 - M, IPM zones; and Article 12 - Definitions (Legislative, Finance, and Administration Committee) FINAL READING - PROPOSED ORDINANCE #2019-13 The First Reading of the proposed ordinance was accomplished during the Council Meeting of June 10, 2019. Council President Hare reminded members of the public that copies of the proposed ordinance were available at the entrance of the Council Chambers or on the City’s website at www.cityofdover.com under “Government.” Mr. Neil moved that the Final Reading of the proposed ordinance be acknowledged by title only, seconded by Mr. Anderson and unanimously carried. 2019/2020 City of Dover Budget Ordinances Mrs. Donna Mitchell, City Manager, advised that the total financial plan for the FY20 fiscal year is proposed to be $147.8 million, which includes an operating budget of $131.8 million and a capital investment budget of $16 million. She noted that it also includes a three (3) and a half percent tax increase.

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 23 Mr. Anderson moved to amend the ordinance by adding a new line 226 to read “The intent of Dover City Council shall to be relieve the property taxpayer of the storm water management expense the next fiscal year. The City Manager is directed to develop and present to council a broad-based storm water management solution”. The motion was seconded by Mr. Taylor and failed by a roll call vote of two (2) yes (Anderson and Taylor), six (6) no (Sudler, Neil, Slavin, Cole, Polce, Hare), and one (1) absent (Lindell). After a brief discussion regarding the timing of the proposed amendment and the City Manager’s ability to comply on short notice, Mr. Polce called the question, seconded by Mr. Slavin and unanimously carried. By motion of Mr. Sudler, seconded by Mr. Slavin, Council, by a roll call vote of seven (7) yes (Sudler, Neil, Slavin, Cole, Polce, Taylor, and Hare, one (1) abstention (Anderson), and one (1) absent (Lindell), adopted Ordinance #2019-13 (Exhibit #2). CITY MANAGER'S ANNOUNCEMENTS None. COUNCIL MEMBERS' ANNOUNCEMENTS Mr. Sudler announced that the Delaware State Housing Authority, in conjunction with the Fourth District Representatives, would be having a program for the youth at Liberty Court to encourage them to stay out of trouble, to be positive, and to think positive as the summer progresses. He noted that it was being held Wednesday, June 26th beginning at 10:00 a.m. and that he would be barbecuing ribs for those who might be interested and he encouraged everyone to attend. Mr. Anderson wished everyone a happy Independence Day and encouraged everyone who was so inclined to celebrate as a community, reminding them of the great celebration and parade being held downtown. Mr. Slavin suggested also celebrating Council President Hare’s birthday on July 6th. Mr. Sudler announced that he and his wife would be celebrating their one-year anniversary on July 13th, which was the day they met, although their actual wedding date was May 26th. Mr. Neil stated that he also lost his independence on July 6th. Mr. Slavin moved for adjournment, seconded by Mr. Cole and unanimously carried. Meeting adjourned at 7:49 p.m. TRACI A. McDOWELL CITY CLERK

CITY COUNCIL MEETING OF JUNE 24, 2019 PAGE 24 All ordinances, resolutions, motions, and orders adopted by City Council during their Regular Meeting of June 24, 2019, are hereby approved. ROBIN R. CHRISTIANSEN MAYOR /TM S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\Council-Minutes\2019\06-24-2019 Council Minutes.wpd Exhibits Exhibit #1 - Revised City of Dover Financial Policies Exhibit #2 - Ordinance #2019-13

EXHIBIT #1 Regular Council Meeting on 06/24/2019 CITY OF DOVER FINANCIAL POLICIES Amended June 24, 2019

CITY OF DOVER, DELAWARE FINANCIAL POLICIES The purpose of these policies is to present a standardized set of principles that the City follows in managing its financial and budgetary affairs. These are general statements of policies, which represent long-standing principles, traditions, and practices that will be used to guide the City in maintaining financial stability. It will be the responsibility of the Finance Department to ensure the financial objectives of these policies are maintained. Revenue Policy 1. The City will strive to maintain a broad and diversified revenue base that will equitably distribute the burden of supporting City services and will protect the City from short-term fluctuations in any one revenue source. 2. The City will actively support economic and industrial development recruitment and retention efforts to provide for a solid revenue base. 3. The City will maintain timely collection systems and implement necessary enforcement strategies to collect revenues from available sources. 4. The City will establish user fees and charges for services, when feasible, at levels related to the cost of providing the services. The City will review the fees and charges every three to five years to determine modifications needed to keep pace with the cost of providing the services. Property Tax Rates are set annually 5. The City will establish, when feasible, self-supporting enterprise funds and intergovernmental service funds in which a relationship between revenues and expenditures clearly exists. 6. The City will project current revenues on a conservative basis so the actual revenues will consistently meet or exceed budgeted revenues. Revenues greater or less than the original budget will flow through to the audited Ending Budget Balance. 7. The City will maintain a budgetary control system and will prepare reports, which compare actual revenues to budgeted amounts. 8. The City will limit the designation of General Fund revenues for specified purposes to maximize flexibility in budgeting and revenue utilization. 9. The City will review annually and revise, where necessary, its cost allocation formulas, i.e. internal service departments. 10. Upon satisfying all rate covenants the City will provide operating transfers to the General Fund. From the Water/Wastewater Utility no greater than $1,000,000 and from the Electric Utility no greater than $10,000,000. 2

Expenditure Policy 1. Basic and essential services provided by the City will receive priority for funding, i.e. Public Safety & Health, Utilities, Streets, & Sanitation. 2. A report of the expenses of the Public Safety categories that have been identified will be presented to City Council two (2) times; once upon delivery of the proposed budget in May and the other upon the adoption of the budget in July. The report will map the revenues that have been identified to support the expenses, how much of a gap there is, and what the trend is for closing the gap over a 20-year period. The revenues will be the direct revenues of those programs and the Property Tax Revenue, excluding BID taxes. 3. The City will adopt a balanced budget, by fund, for all funds maintained by the City, in which total anticipated revenues must equal or exceed the budgeted expenditures, less capital transfers, for each fund. The Beginning Budget Balance will not be considered a revenue source. 4. The City will maintain a budgetary control system to ensure adherence to the original adopted budget and will prepare reports, which compare actual expenditures to budgeted amounts. Expenditures greater or less than the original adopted budget will flow through the audited Ending Budget Balance. 5. The City will restrict the use of appropriations as follows:  Funds appropriated for personnel expenses shall be restricted to use as personnel expenses. Any personnel savings at the end of each fiscal year will be re-appropriated in the next fiscal year to be transferred to the City’s capital funds or unfunded retirement liabilities as approved by City Council;  Funds appropriated as capital expenses shall be restricted to use as capital expenses;  Funds appropriated as operating expenses shall be restricted to use as operating expenses;  All requests for additional personnel shall be accompanied with a five-year estimate on the costs of such position(s), including salaries and other employment costs (OEC’s); 6. The City will refrain from budgeting revenues derived from infrequent and unanticipated transactions for ongoing expenses. These revenues will be set aside for asset replacement or as otherwise directed by Council. 7. The City will provide access to medical, dental, vision, life, AD & D, and short-term disability insurance for its employees. The cost for these benefits will be a shared responsibility between the City and its employees as outlined in the City Personnel Handbook or collective bargaining agreements 8. The City will provide access to medical and dental insurance for its retirees and their families. The cost for these benefits will be a shared responsibility between the City and its retirees as outlined in the City Personnel Handbook or collective bargaining agreements. 3

9. The City will provide access to appropriate retirement plans for its employees. The City will make contributions for eligible employees at the actuarial determined percentage defined for each of the respective retirement plans. 10. The City will establish an Other Post-Employment Benefit Fund (OPEB). The City will make contributions for eligible employees and retirees at the actuarial determined rates or percentages to fund future retiree medical benefits. Debt Policy 1. The City will maintain a debt management policy and full disclosure on financial reports. 2. The City will maintain communications with bond rating agencies and continue to strive for improvements in the City’s bond rating. 3. The City will adhere to its debt covenants. 4. The City will review its debt capacity every three (3) years. 5. The City will pay for all capital projects and capital improvements on a pay-as-you-go basis using current revenues if possible. If a project or improvement cannot be financed with current revenues, long-term debt or use of reserves will be recommended. 6. The City will refrain from issuing long-term debt for a period in excess of the expected useful life of the capital project. 7. The City will use special assessment revenue or other self-supporting bonds instead of general obligation bonds, when practical. 8. The City will seek refinancing of outstanding debt if it is determined that the City will benefit by reduced interest expense over the remaining life of the bonds. Budget Balance/Reserve Policy – General Fund 1. The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 12% of the current year operating revenues for the General Fund, excluding the carry forward balance. The purpose of the budget balance is to meet temporary fluctuations in cash flows and to provide a cushion for loss of revenues until operating changes can be implemented. If the final Budget Balance exceeds the amount as approved in the budget ordinance, such funds shall be used to provide for capital purchases, unfunded retirement liabilities, or as otherwise designated by City Council. The City may use monies in the Budget Balance only in times of fiscal and economic hardship. 2. Once achieved, at no time should the City’s budget balances fall below their specified percentages. If a shortfall occurs in the budget balance and immediately restoring the balances to the specified percentage would cause an extreme burden on the taxpayers, the budget balance may, with the City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 4

3. The City will maintain a minimum reserve, in a contingency account, of at least $700,000. The City may only use monies in the contingency accounts to cover emergencies of a non-recurring nature that are over and above the normal course of operations. Examples are uninsured losses, storms or hurricane damages. The Contingency Reserve will not be used to balance the operating budget. 4. The total of the General Fund budget and contingency balances shall not exceed 17% (~ 2 months) of Budgeted Operating Revenues. 5. The City will create a Capital Asset Replacement account for Governmental Fund asset procurements. Optimally, the amount set aside for future asset replacements should equal the annual depreciation of the current assets. (Annual Depreciation is approximately $3.5 million per year). The City will appropriate excess (amounts greater than budgeted) revenues to fund this account, or if the balance is less than the $500,000 minimum, $200,000 per annum until such time the minimum balance is replenished. 6. The City will create a General Capital Project Fund to account for all General Government asset procurements and projects. The City will provide operating fund transfers and/or debt proceeds for each fiscal year’s Capital Investment Plan. All vehicle and equipment purchases under $25,000 will be budgeted on a pay as you go basis. Budget Balance/Reserve Policy – Wastewater Fund 1. The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 17% (two months) of the current year operating revenues for Wastewater Utility Funds, excluding the carry forward balance. The purpose of the budget balance is to meet temporary fluctuations in cash flows and to provide a cushion for loss of revenues until operating changes can be implemented. If the final Budget Balance exceeds the amount as approved in the budget ordinance, such funds shall be used to provide for capital purchases, unfunded retirement liabilities, or as otherwise designated by City Council. The City may use monies in the Budget Balance only in times of fiscal and economic hardship. 2. Once achieved, at no time should the City’s budget balances fall below their specified percentages. If a shortfall occurs in the budget balance and immediately restoring the balances to the specified percentage would cause an extreme burden on the ratepayers, the budget balance may, with the City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 3. The City will maintain a minimum reserve, in a contingency account, of at least $250,000 for the Wastewater Fund. The City may only use monies in the contingency accounts to cover emergencies of a non-recurring nature that are over and above the normal course of operations. Examples are uninsured losses, storms or hurricane damages. The Contingency Reserve will not be used to balance the operating budget. 4. The total of the Wastewater Fund budget and contingency balances shall not exceed 25% (3 months) of Budgeted Operating Revenues. 5. The City will maintain a Capital Asset Replacement account to cover replacement or procurement of assets of the utility. Optimally, the amount set aside for future asset 5

replacements should equal the annual depreciation of the current assets. The City will maintain a minimum balance of $500,000 for Capital Asset Replacements. The City will appropriate excess revenues to fund this account, or if the balance is less than the minimum $100,000 per annum for each utility until such time the minimum balance is achieved. 6. The City established by ordinance on December 17, 1996 the Wastewater Impact Fee Reserve to provide for future expansion of the City’s wastewater system due to increased demand. The ordinance further provides for debt service payments attributed to wastewater expansion projects to be funded by the current year’s collection of Impact Fees and the remainder to be deposited into the reserve account. The City shall maintain a minimum of 20% of wastewater revenues in the Impact Fee Reserve account. Amounts used to finance projects shall be replenished by the operating revenues of the Wastewater Fund over the succeeding seven years of any project completion. 7. The Wastewater Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for wastewater projects to allow for project variances and change orders; a 10% contingency shall be included in project budgets greater than $250,000 if the Department Head determines it to be appropriate. All vehicle and equipment purchases under $25,000 will be budgeted on a pay as you go basis. The City Manager shall make the necessary budget amendments in accordance with the City of Dover Purchasing & Budget Amendment Policies. Budget Balance/Reserve Policy – Water Fund 1. The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 17% (two months) of the current year operating revenues for the Water Utility Fund, excluding the carry forward balance. The purpose of the budget balance is to meet temporary fluctuations in cash flows and to provide a cushion for loss of revenues until operating changes can be implemented. If the final Budget Balance exceeds the amount as approved in the budget ordinance, such funds shall be used to provide for capital purchases, unfunded retirement liabilities, or as otherwise designated by City Council. The City may use monies in the Budget Balance only in times of fiscal and economic hardship. 2. Once achieved, at no time should the City’s budget balances fall below their specified percentages. If a shortfall occurs in the budget balance and immediately restoring the balances to the specified percentage would cause an extreme burden on the ratepayers, the budget balance may, with the City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 3. The City will maintain a minimum reserve, in a contingency account, of at least $250,000 for each of the Water Funds. The City may only use monies in the contingency accounts to cover emergencies of a non-recurring nature that are over and above the normal course of operations. Examples are uninsured losses, storms or hurricane damages. The Contingency Reserve will not be used to balance the operating budget. 4. The total of the Water Fund budget and contingency balances shall not exceed 25% (3 months) of Budgeted Operating Revenues. 6

5. The City will maintain a Capital Asset Replacement account to cover replacement or procurement of assets of the utility. Optimally, the amount set aside for future asset replacements should equal the annual depreciation of the current assets. The City will maintain a minimum balance of $500,000 for Capital Asset Replacements. The City will appropriate excess revenues to fund this account, or if the balance is less than the minimum $100,000 per annum for each utility until such time the minimum balance is achieved. 6. The City established by ordinance on February 1, 2008 the Water Impact Fee Reserve to provide for future expansion of the City’s water system due to increased demand. The ordinance further provides for debt service payments attributed to water system expansion projects to be funded by the current year’s collection of Impact Fees and the remainder to be deposited into the reserve account. The City shall maintain a minimum of $1.5 million of water revenues in the Impact Fee Reserve account. Amounts used to finance projects shall be replenished by the operating revenues of the Water Fund over the succeeding seven (7) years of any project completion. 7. The Water Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for water projects to allow for project variances and change orders; a 10% contingency shall be included in project budgets greater than $250,000 if the Department Head determines it to be appropriate. All vehicle and equipment purchases under $25,000 will be budgeted on a pay as you go basis. The City Manager shall make the necessary budget amendments in accordance with the City of Dover Purchasing & Budget Amendment Policies. Budget Balance/Reserve Policy – Electric Revenue Fund 1. The City will strive to maintain a minimum Budget Balance, of at least 12% (45 days) of the current year operating revenues for the Electric Revenue Fund, excluding the carry forward balance and power cost adjustments. The purpose of the budget balance is to meet temporary fluctuations in cash flows and to provide a cushion for loss of revenues until operating changes can be implemented. If the final Budget Balance exceeds the amount as approved in the budget ordinance, such funds shall be used to provide for capital purchases, unfunded retirement liabilities, or as otherwise designated by City Council. The City may use monies in the Budget Balance only in times of fiscal and economic hardship. 2. Once achieved, at no time should the City’s budget balances fall below their specified percentages. If a shortfall occurs in the budget balance and immediately restoring the balances to the specified percentage would cause an extreme burden on the ratepayers, the budget balance may, with the City Council’s approval, be restored to the specified percentage within one (1) year, but in any case, no longer than three (3) years. 3. The City will maintain a minimum reserve, in a contingency account, of at least $750,000 for the Electric Revenue Fund. The City may only use monies in the contingency accounts to cover emergencies of a non-recurring nature that are over and above the normal course of operations. Examples are uninsured losses, storms or hurricane damages. The Contingency Reserve will not be used to balance the operating budget. 4. The total of the combined Electric Revenue Fund budget and contingency balances shall not exceed 25% (3 months) of Budgeted Operating Revenues. 7

5. The City has established by bond covenant an account to cover insurance deductibles on the electric transmission and distribution system or the generating plants. The City shall maintain a minimum balance of $750,000 to cover various deductibles. 6. Recognizing price fluctuations in the wholesale power markets the City has established a rate stabilization reserve. The purpose of using such a reserve is to level off the fluctuations in the wholesale power supply market and in turn provide stable rates to our customers. In those instances where the actual cost of power supply and generation are less/more than the budgeted cost of power supply and generation, the City will transfer the difference to/from the Rate Stabilization Reserve. The balance shall be maintained at a minimum of 10% not to exceed 20% of the purchase power cost in any given year. If the reserve balance exceeds the 20% maximum, a credit will be applied to the power cost adjustment over the next three (3) fiscal years. 7. The Electric Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for electric system projects to allow for project variances and change orders; a 10% contingency shall be included in project budgets greater than $250,000 if the Department Head determines it to be appropriate. All vehicle and equipment purchases under $25,000 will be budgeted on a pay as you go basis. The City Manager shall make the necessary budget amendments in accordance with the City of Dover Purchasing & Budget Amendment Policies. 8. The City has established an account to provide for capital financing of Future Capacity or system expansion. The City shall maintain a balance equivalent to the value of 10% growth in capacity at any given time, or no less than $10,000,000. Amounts used to finance projects shall be replenished by the operating revenues of the Electric Revenue Fund over the succeeding seven years of any project completion. 9. The City has established an account to provide for replacement or procurement of utility system assets, otherwise known as Depreciation Reserve. Optimally, the amount set aside for future asset replacements should equal the annual depreciation of the current assets. The City will maintain a minimum balance of $10,000,000. The primary purpose of this account is to provide partial or all financing of major capital projects and minimize debt service payments. The account is also intended to cover unforeseen capital replacements due to equipment breakdowns, storms or hurricane damages. Amounts used to finance projects shall be replenished by the operating revenues of the Electric Revenue Fund over the succeeding seven (7) years of any project completion 10. The total of the combined Electric Revenue and Electric Improvement & Extension Fund budget and reserve balances shall be benchmarked at 50% Budgeted Operating Revenues. Operating Fund Budget Balance and Reserves shall be adjusted to appropriate levels through adjustments in the operating budget. Improvement & Extension Fund Budget Balance and Reserves shall be adjusted in accordance with the Capital Improvement Plan. Investment and Cash Management Policy 1. The City will deposit all receipts on a timely basis in interest bearing accounts. 8

2. The City will strive to maximize the return on its investment portfolio without jeopardizing principal amounts. 3. The City will limit its investments to the types of securities provided for by Delaware statutes. 4. The City will diversify its investments by maturity date to protect against market fluctuations. 5. The City will purchase securities from qualified institutions based on competitive bids in an effort to obtain the highest available rates. 6. The City will maintain an Investment Policy based on prudent investment practices and will monitor all investment managers’ compliance with policy objectives. Capital Improvement Policy 1. The City will prepare and update, as needed a five-year Capital Improvements Program (CIP) which will provide for the orderly maintenance, replacement, and expansion of capital assets. 2. The CIP will identify long-range capital projects and capital improvements of all types, which will be coordinated with the annual operating budget to maintain full utilization of available revenue sources. 3. When preparing the CIP, the City will seek to identify all viable capital projects and capital improvements required during the subsequent five-year period. These projects and improvements will be prioritized by year and by funding source. 4. Every attempt will be made to match projects and improvements with available funding sources. Future operating costs and savings associated with a project or an improvement will also be given consideration in the establishment of priorities. 5. When appropriate, the City will seek Federal, State, and other funding to assist in financing capital projects and capital improvements. 6. The City will incorporate the reasonable findings and recommendations of other cities’ Boards, Commissions, Committees, and Citizen Task Forces, as they relate to capital projects and improvements. 7. The City will seek input from the public by holding public hearings in relation to the establishment of projects and project priorities. Financial Reporting Policy 1. The City’s accounting system will maintain records in accordance with accounting standards and principles outlined by the Governmental Accounting Standards Board (GASB), Financial Accounting Standards Board (FASB), and the State of Delaware. 2. The City will employ an independent accounting firm to perform an annual audit of the City’s finances and make the annual audit available to all required and interested parties. 9

3. The City will produce monthly and quarterly financial statements reporting the current periods’ activity for all funds maintained by the City. 4. The City will prepare an annual budget document that provides a basic understanding of the City’s planned financial operations for the coming fiscal year. Copies of the proposed and final budget will be made available to all interested parties and opportunities will be provided for citizen input prior to final decisions on the budget. 5. The City will place continued emphasis on review and maintenance of an accounting system which provides strong internal budgetary and accounting controls designed to provide reasonable assurance, but not absolute, assurance regarding: (a) the safeguarding of assets against loss from unauthorized use or disposition and, (b) the reliability of financial records for preparing financial statements and reports, and the maintaining accountability for assets. 6. The City will seek annual renewal of the Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting. Adoption: Approval by City Council: January 28, 2002 Most recent amendments: 1. Amended by City Council on September 8, 2014 2. Amended by City Council on October 12, 2015 3. Amended by City Council on June 24, 2019 10

EXHIBIT #2 Regular Council Meeting of 06/24/2019 CITY OF DOVER ORDINANCE # 2019-13 2019-2020 BUDGET ORDINANCES BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Fifty Million Six Hundred Twelve Thousand Six Hundred dollars ($50,612,600) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: GENERAL FUND CASH RECEIPT SUMMARY FOR 2019-2020 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 8,239,400 $ 5,548,900 RECEIPTS FINES AND POLICE REVENUE 578,800 577,400 LIBRARY REVENUES 122,100 109,800 KENT COUNTY BOOK REIMBURSEMENT 277,000 275,000 BUSINESS LICENSES 1,440,000 1,470,000 PERMITS AND OTHER FEES 1,630,400 1,724,000 MISCELLANEOUS CHARGES 60,100 70,000 POLICE EXTRA DUTY 539,100 520,100 PROPERTY TAXES 13,440,300 14,596,700 RECREATION REVENUE 144,500 144,500 FRANCHISE FEE 637,200 645,000 SANITATION FEES 3,064,600 3,076,600 RENT REVENUE - GARRISON FARM 100,400 98,000 COURT OF CHANCERY FEES 1,526,000 1,475,000 INVESTMENT INCOME 119,300 120,000 RECEIPTS SUBTOTAL 23,679,800 24,902,100 INTERFUND SERVICE RECEIPTS INTERFUND SERVICE RECEIPTS WATER 882,300 1,067,800 INTERFUND SERVICE RECEIPTS WASTEWATER 882,300 769,200 INTERFUND SERVICE RECEIPTS ELECTRIC 3,875,500 3,912,900 INTERFUND SERVICE RECEIPTS SUBTOTAL 5,640,100 5,749,900 GRANTS: POLICE RELATED/EXTRA DUTY 60,000 145,000 POLICE PENSION GRANT 466,000 445,000 GREEN ENERGY GRANT 98,500 98,500 GRANTS SUBTOTAL 624,500 688,500 TRANSFERS FROM: TRANSFER TAX 1,586,700 1,525,000 MUNICIPAL STREET AID 803,700 665,300 CIVIL TRAFFIC PENALTIES 532,900 532,900 WATER/WASTEWATER 1,000,000 1,000,000 ELECTRIC 10,000,000 10,000,000 TRANSFERS FROM SUBTOTAL 13,923,300 13,723,200 TOTAL REVENUES 43,867,700 45,063,700 TOTAL BEGINNING BALANCE & REVENUE $ 52,107,100 $ 50,612,600 1

2019-2020 BUDGET ORDINANCES GENERAL FUND - EXPENDITURES AND BUDGET BALANCE FOR 2018-2019 2018/19 2019/20 DEPARTMENT EXPENSES REVISED BUDGET CITY CLERK $ 454,500 $ 432,600 COUNCIL 144,800 157,700 TAX ASSESSOR 246,900 398,200 FIRE 1,006,700 763,700 GROUNDS MAINTENANCE 1,195,000 1,269,500 LIBRARY 1,781,100 1,779,800 RECREATION 1,015,700 1,156,600 LIFE SAFETY 513,400 381,500 CODE ENFORCEMENT 618,500 680,200 PLANNING 572,700 570,400 INSPECTIONS 570,100 644,700 POLICE 16,951,200 17,183,900 POLICE EXTRA DUTY 600,000 665,100 STREETS 1,368,700 810,600 STORMWATER - 859,000 SANITATION 2,479,700 2,432,400 CITY MANAGER 1,013,700 1,007,900 INFORMATION TECHNOLOGY 750,500 747,000 FINANCE 949,700 935,800 PUBLIC WORKS - ADMINISTRATION 720,800 802,300 FACILITIES MANAGEMENT 653,100 655,700 PUBLIC WORKS - ENGINEERING 279,600 368,800 PROCUREMENT & INVENTORY 726,000 684,400 FLEET MAINTENANCE 882,500 1,051,200 CUSTOMER SERVICE 1,199,500 1,067,500 HUMAN RESOURCES 541,200 523,300 MAYOR 173,700 226,900 DEPARTMENT SUBTOTALS 37,409,300 38,256,700 OTHER EXPENSES DEBT SERVICE 500,000 500,000 CONTRIBUTION TO DDP 150,000 150,000 MISCELLANEOUS GRANT RELATED EXP 25,000 - INSURANCE 735,000 750,000 RETIREES HEALTH CARE 1,894,900 1,894,900 OTHER EMPLOYMENT EXPENSES 216,000 - BANK & CREDIT CARD FEES 20,000 20,000 UNCOLLECTIBLES - TRASH AND OTHER 100,000 - STREET LIGHTS 815,000 815,000 OTHER EXPENSE SUBTOTAL 4,455,900 4,129,900 TRANSFERS TRANSFER TO CAPITAL FUND - PROJECTS 3,432,000 3,261,600 APPROP. TO THE POLICE PENSION FUND 585,000 519,600 APPROP. POLICE PENSION - STATE GRANT 466,000 445,000 TRANSFER TO ELECTRIC I & E FUND 200,000 250,000 TRANSFER TO INVENTORY WRITE-OFFS 10,000 - TRANSFERS SUBTOTAL 4,693,000 4,476,200 TOTAL EXPENDITURES 46,558,200 46,862,800 CURRENT YEAR BALANCE 5,548,900 3,749,800 TOTALS $ 52,107,100 $ 50,612,600 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 2

CITY OF DOVER ORDINANCE # 2019-13 GOVERNMENTAL CAPITAL PROJECTS FUND REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Five Million Two Hundred Eight Thousand Three Hundred dollars ($5,208,300) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: REVENUES 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - PROJECTS $ 1,415,200 $ 304,300 REVENUES INCOME FROM SALE OF ASSETS 19,500 - STATE GRANTS - Other - 241,800 BUDGET BOND/BANK PROCEEDS - 1,228,600 TRANSFER FROM GENERAL FUND 3,432,000 3,261,600 TRANSFER FROM PARKLAND RESERVE 301,700 - TRANSFER FROM CAPITAL ASSET RESERVE 440,100 172,000 SUBTOTAL PROJECT RECEIPTS 4,193,300 4,904,000 TOTAL FUNDING SOURCES 4,193,300 4,904,000 TOTAL BEGINNING BALANCE AND REVENUES $ 5,608,500 $ 5,208,300 EXPENSE SUMMARY 2018/19 2019/20 EXPENDITURES REVISED BUDGET FIRE 216,900 281,100 GROUNDS 250,500 128,400 RECREATION 755,600 476,000 LIFE SAFETY - 48,900 CODE ENFORCEMENT - 37,200 INSPECTIONS - 18,600 POLICE 602,300 753,900 STREETS 2,844,000 1,266,500 STORMWATER - 365,000 SANITATION 452,600 287,200 CITY MANAGER 19,500 - INFORMATION TECHNOLOGY 57,600 45,600 FACILITIES MANAGEMENT 53,900 784,000 PROCUREMENT & INVENTORY - 390,000 FLEET MAINTENANCE - 21,600 DEPARTMENT SUBTOTAL 5,252,900 4,904,000 TRANSFERS & MISCELLANEOUS EXPENSES PARKLAND ACQUISITION - SILVER LAKE 51,300 - TRANSFERS & MISCELLANEOUS SUBTOTAL 51,300 - TOTAL EXPENDITURES 5,304,200 4,904,000 BUDGET BALANCE 304,300 304,300 TOTAL BUDGET BALANCE & EXPENDITURES $ 5,608,500 $ 5,208,300 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 3

CITY OF DOVER ORDINANCE # 2019-13 GENERAL FUND CONTINGENCY CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Seven Hundred Seventy-Five Thousand dollars ($775,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 743,600 $ 764,100 INTEREST EARNED 20,500 10,900 TOTALS $ 764,100 $ 775,000 EXPENSE SUMMARY 2018/19 2019/20 REVISED BUDGET CARRY FORWARD TO NEXT YEAR $ 764,100 $ 775,000 TOTALS $ 764,100 $ 775,000 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 4

CITY OF DOVER ORDINANCE # 2019-13 GOVERNMENTAL CAPITAL ASSET RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating One Million Ninety Thousand One Hundred dollars ($1,090,100) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 1,515,400 $ 1,075,300 INTEREST EARNINGS - 14,800 TOTALS $ 1,515,400 $ 1,090,100 EXPENSE SUMMARY 2018/19 2019/20 REVISED BUDGET TRANSFER TO GOVERNMENTAL CAPITAL PROJECTS FUND $ 440,100 $ 172,000 CARRY FORWARD TO NEXT YEAR 1,075,300 918,100 TOTALS $ 1,515,400 $ 1,090,100 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 5

CITY OF DOVER ORDINANCE # 2019-13 PARKLAND/RECREATION RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Fifty-Four Thousand Five hundred dollars ($54,500) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: OPERATING REVENUES 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 355,700 $ 54,000 INTEREST EARNINGS - 500 TOTALS $ 355,700 $ 54,500 OPERATING EXPENSES 2018/19 2019/20 REVISED BUDGET TRANSFER TO GOVERNMENTAL CAPITAL PROJECTS FUND $ 301,700 $ - CURRENT YEAR BALANCE 54,000 54,500 TOTALS $ 355,700 $ 54,500 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 6

CITY OF DOVER ORDINANCE # 2019-13 WATER FUND REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Eight Million Thirty-One Thousand dollars ($8,031,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WATER $ 1,912,800 $ 1,487,000 TOTAL BEGINNING BALANCES 1,912,800 1,487,000 BASE REVENUE WATER SERVICES 5,463,000 5,530,800 WATER TANK SPACE LEASING 400,600 410,200 WATER IMPACT FEES 620,600 570,000 INTEREST - WATER 15,000 10,000 MISCELLANEOUS SERVICE FEE 6,400 23,000 TOTAL REVENUES 6,505,600 6,544,000 TOTAL BEGINNING BALANCES AND REVENUES $ 8,418,400 $ 8,031,000 7

2019-2020 BUDGET ORDINANCES WATER FUND - EXPENSES AND BUDGET BALANCE FOR 2018-2019 2018/19 2019/20 DIRECT EXPENSES REVISED BUDGET ENGINEERING & INSPECTION $ 253,900 $ 371,400 WATER DEPARTMENT 750,900 638,400 WATER TREATMENT PLANT 1,815,100 2,080,900 DIRECT EXPENDITURE SUBTOTAL 2,819,900 3,090,700 OTHER EXPENSES DEBT SERVICE - WATER 520,500 760,000 RETIREES HEALTH CARE 107,800 113,200 OTHER EMPLOYMENT EXPENSES 2,100 - OPEB UNFUNDED LIABILITY 20,700 - INTERFUND SERVICE FEES 882,300 1,052,700 BANK & CREDIT CARD FEES 14,000 14,000 BOND ISSUE COSTS 15,000 - OTHER EXPENSES SUBTOTAL 1,562,400 1,939,900 TRANSFER TO: GENERAL FUND FROM WATER 500,000 500,000 WATER IMP AND EXT 1,800,000 1,500,000 WATER IMPACT FEE RESERVE 100,100 ELECTRIC IMP AND EXT 149,000 149,000 TRANSFER TO SUBTOTAL 2,549,100 2,149,000 TOTAL EXPENSES 6,931,400 7,179,600 BUDGET BALANCES BUDGET BALANCE WATER 1,487,000 851,400 BUDGET BALANCE SUBTOTALS 1,487,000 851,400 TOTAL CURRENT YEAR BALANCES AND EXPENSES $ 8,418,400 $ 8,031,000 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 8

CITY OF DOVER ORDINANCE # 2019-13 WASTEWATER FUND REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Ten Million Three Hundred Fifteen Thousand Five Hundred dollars ($10,315,500) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WASTEWATER 1,053,000 1,038,700 TOTAL BEGINNING BALANCES 1,053,000 1,038,700 BASE REVENUE WASTEWATER SERVICES 3,794,600 3,654,700 WASTEWATER TREATMENT SERVICES 2,970,000 3,267,000 GROUNDWATER INFLOW ADJUSTMENT 1,901,200 1,841,900 WASTEWATER IMPACT FEES 574,200 480,000 INTEREST - WASTEWATER 15,000 10,000 MISCELLANEOUS SERVICE FEE 6,300 23,200 TOTAL REVENUES 9,261,300 9,276,800 TOTAL BEGINNING BALANCES AND REVENUES $ 10,314,300 $ 10,315,500 9

2019-2020 BUDGET ORDINANCES WASTEWATER FUND - EXPENSES AND BUDGET BALANCE FOR 2018-2019 2018/19 2019/20 DIRECT EXPENSES REVISED BUDGET ENGINEERING & INSPECTION $ 253,900 $ 195,100 WASTEWATER DEPARTMENT 992,400 1,153,900 DIRECT EXPENDITURE SUBTOTAL 1,246,300 1,349,000 OTHER EXPENSES DEBT SERVICE - WASTEWATER 611,200 672,500 RETIREES HEALTH CARE 107,700 113,100 OTHER EMPLOYMENT EXPENSES 2,100 - OPEB UNFUNDED LIABILITY 20,700 - KENT COUNTY TREATMENT CHARGE 4,627,300 5,101,900 INTERFUND SERVICE FEES 882,300 759,800 BANK & CREDIT CARD FEES 14,000 14,000 BOND ISSUE COSTS 15,000 15,000 OTHER EXPENSES SUBTOTAL 6,280,300 6,676,300 TRANSFER TO: GENERAL FUND FROM WASTEWATER 500,000 500,000 WASTEWATER IMP AND EXT 1,100,000 900,000 ELECTRIC IMP AND EXT 149,000 149,000 TRANSFER TO SUBTOTAL 1,749,000 1,549,000 TOTAL EXPENSES 9,275,600 9,574,300 BUDGET BALANCES BUDGET BALANCE WASTEWATER 1,038,700 741,200 BUDGET BALANCE SUBTOTALS 1,038,700 741,200 TOTAL CURRENT YEAR BALANCES AND EXPENSES $ 10,314,300 $ 10,315,500 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 10

CITY OF DOVER ORDINANCE # 2019-13 WATER IMPROVEMENT & EXTENSION FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Five Million Nine Hundred Seven Thousand dollars ($5,907,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year begining July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WATER $ 5,672,600 $ 4,366,100 TOTAL BEGINNING BALANCES 5,672,600 4,366,100 REVENUES STATE LOAN FUND - WATER 4,000,000 - TRANS FR OPERATING FUND - WATER 1,800,000 1,500,000 TRANSFER FR WATER IMPACT FEE 40,400 30,900 INTEREST INCOME 45,000 10,000 TOTAL REVENUES 5,885,400 1,540,900 TOTAL BEGINNING BALANCES & REVENUES $ 11,558,000 $ 5,907,000 EXPENSE SUMMARY 2018/19 2019/20 EXPENSES REVISED BUDGET WATER $ 723,700 $ 960,400 WATER TREATMENT PLANT 6,468,200 559,700 TOTAL EXPENSES 7,191,900 1,520,100 BUDGET BALANCE - WATER 4,366,100 4,386,900 CURRENT YEAR BALANCE SUBTOTALS 4,366,100 4,386,900 TOTAL BUDGET BALANCES & EXPENSES $ 11,558,000 $ 5,907,000 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 11

CITY OF DOVER ORDINANCE # 2019-13 WASTEWATER IMPROVEMENT & EXTENSION FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Two Million Six Hundred Sixty-Eight Thousand Five Hundred dollars ($2,668,500) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year begining July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WASTEWATER 1,148,800 1,110,700 TOTAL BEGINNING BALANCES 1,148,800 1,110,700 REVENUES STATE LOAN FUND - WASTEWATER 1,033,900 643,000 TRANS FR OPERATING FUND - WW 1,100,000 900,000 TRANSFER FR WASTEWATER IMPACT FEE 421,100 4,800 INTEREST INCOME 45,000 10,000 TOTAL REVENUES 2,600,000 1,557,800 TOTAL BEGINNING BALANCES & REVENUES $ 3,748,800 $ 2,668,500 EXPENSE SUMMARY 2018/19 2019/20 EXPENSES REVISED BUDGET WASTEWATER 2,638,100 2,302,600 TOTAL EXPENSES 2,638,100 2,302,600 BUDGET BALANCE - WASTEWATER 1,110,700 365,900 CURRENT YEAR BALANCE SUBTOTALS 1,110,700 365,900 TOTAL BUDGET BALANCES & EXPENSES $ 3,748,800 $ 2,668,500 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 12

CITY OF DOVER ORDINANCE # 2019-13 WATER CAPITAL ASSET RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Five Hundred Forty-three Thousand Eight Hundred dollars ($543,800) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WATER $ 535,600 $ 539,700 TOTAL BEGINNING BALANCES 535,600 539,700 RECEIPTS INTEREST EARNINGS - WATER 4,100 4,100 TOTAL RECEIPTS 4,100 4,100 TOTALS $ 539,700 $ 543,800 EXPENSE SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE - WATER $ 539,700 $ 543,800 CURRENT YEAR BALANCE SUBTOTALS 539,700 543,800 TOTALS $ 539,700 $ 543,800 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 13

CITY OF DOVER ORDINANCE # 2019-13 WASTEWATER CAPITAL ASSET RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Five Hundred Forty-Two Thousand Six Hundred dollars ($542,600) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WASTEWATER 534,400 538,500 TOTAL BEGINNING BALANCES 534,400 538,500 RECEIPTS INTEREST EARNINGS - WASTEWATER 4,100 4,100 TOTAL RECEIPTS 4,100 4,100 TOTALS $ 538,500 $ 542,600 EXPENSE SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE - WASTEWATER 538,500 542,600 CURRENT YEAR BALANCE SUBTOTALS 538,500 542,600 TOTALS $ 538,500 $ 542,600 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 14

CITY OF DOVER ORDINANCE # 2019-13 WATER IMPACT FEE RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating One Million Three Hundred Forty-Nine Thousand Nine Hundred dollars ($1,349,900) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WATER $ 1,269,700 $ 1,339,700 TOTAL BEGINNING BALANCES 1,269,700 1,339,700 RECEIPTS TRANSFER IN FROM OPERATING FUND 100,100 - INTEREST EARNINGS - WATER 10,300 10,200 TOTAL RECEIPTS 110,400 10,200 TOTALS $ 1,380,100 $ 1,349,900 EXPENSE SUMMARY 2018/19 2019/20 REVISED BUDGET TRANSFER TO I & E FUND FROM WATER IMPACT FEES $ 40,400 $ 30,900 CURRENT YEAR BALANCE - WATER 1,339,700 1,319,000 CURRENT YEAR BALANCE SUBTOTALS 1,339,700 1,319,000 TOTALS $ 1,380,100 $ 1,349,900 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 15

CITY OF DOVER ORDINANCE # 2019-13 WASTEWATER IMPACT FEE RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Five Million Seven Hundred Seventy-Eight Thousand Six Hundred dollars ($4,009,600) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WASTEWATER 4,367,300 3,979,400 TOTAL BEGINNING BALANCES 4,367,300 3,979,400 RECEIPTS INTEREST EARNINGS - WASTEWATER 33,200 30,200 TOTAL RECEIPTS 33,200 30,200 TOTALS $ 4,400,500 $ 4,009,600 EXPENSE SUMMARY 2018/19 2019/20 REVISED BUDGET TRANSFER TO I & E FUND FROM WASTEWATER IMPACT FEES 421,100 4,800 CURRENT YEAR BALANCE - WASTEWATER 3,979,400 4,004,800 CURRENT YEAR BALANCE SUBTOTALS 3,979,400 4,004,800 TOTALS $ 4,400,500 $ 4,009,600 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 16

CITY OF DOVER ORDINANCE # 2019-13 WATER CONTINGENCY RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Two Hundred Fifty-Nine Thousand dollars Six Hundred ($259,600) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WATER $ 255,700 $ 257,600 TOTAL BEGINNING BALANCES 255,700 257,600 RECEIPTS INTEREST EARNINGS - WATER 1,900 2,000 TOTAL RECEIPTS 1,900 2,000 TOTALS $ 257,600 $ 259,600 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE - WATER $ 257,600 $ 259,600 CURRENT YEAR BALANCE SUBTOTALS 257,600 259,600 TOTAL EXPENSES AND CURRENT YEAR BALANCES $ 257,600 $ 259,600 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 17

CITY OF DOVER ORDINANCE # 2019-13 WASTEWATER CONTINGENCY RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Two Hundred Eighty-Seven Thousand dollars ($287,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE - WASTEWATER $ 282,700 284,800 TOTAL BEGINNING BALANCES 282,700 284,800 RECEIPTS INTEREST EARNINGS - WASTEWATER 2,100 2,200 TOTAL RECEIPTS 2,100 2,200 TOTALS $ 284,800 $ 287,000 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE - WASTEWATER 284,800 287,000 CURRENT YEAR BALANCE SUBTOTALS 284,800 287,000 TOTAL EXPENSES AND CURRENT YEAR BALANCES $ 284,800 $ 287,000 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 18

CITY OF DOVER ORDINANCE # 2019-13 ELECTRIC REVENUE FUND REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Ninety-Five Million Six Hundred Forty-Three Thousand One Hundred dollars ($95,643,100) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 16,024,400 $ 13,548,100 DISTRIBUTION OF EARNINGS - PCA CREDIT (2,989,900) (2,873,800) BEGINNING BALANCE - ADJUSTED 13,034,500 10,674,300 BASE REVENUE DIRECT SALES TO CUSTOMER 82,607,300 82,686,400 UTILITY TAX 1,320,700 1,322,000 MISCELLANEOUS REVENUE 565,000 528,000 RENT REVENUE 60,000 110,000 GREEN ENERGY 133,800 127,400 INTEREST EARNINGS 195,000 195,000 TOTAL REVENUES 84,881,800 84,968,800 TOTAL BEGINNING BALANCE & REVENUES $ 97,916,300 $ 95,643,100 19

2019-2020 BUDGET ORDINANCES ELECTRIC REVENUE FUND EXPENSES AND BUDGET BALANCE FOR 2018-2019 2018/19 2019/20 EXPENSES REVISED BUDGET POWER SUPPLY $ 24,232,900 $ 22,115,400 SOLAR ENERGY 2,685,400 2,703,900 SOLAR RENEWAL ENERGY CREDITS 392,300 395,200 POWER SUPPLY MANAGEMENT 835,000 835,000 REC'S (Renewable Energy Credits) 309,600 411,000 RGGI (Regional Greenhouse Gas Init.) 54,000 67,500 PJM CHARGES - ENERGY 4,404,600 5,678,600 PJM CHARGES - TRANSMISSION & FEES 6,921,000 7,792,400 CAPACITY CHARGES 16,663,400 11,101,900 SUB-TOTAL POWER SUPPLY 56,498,200 51,100,900 PLANT OPERATIONS 6,306,000 5,530,700 GENERATIONS FUELS 1,678,400 956,300 PJM SPOT MARKET ENERGY (1,089,100) (1,163,100) PJM CREDITS (454,400) (516,900) CAPACITY CREDITS (14,589,000) (8,422,000) GENERATION SUBTOTAL (8,148,100) (3,615,000) POWER SUPPLY & GENERATION SUBTOTAL 48,350,100 47,485,900 DIRECT EXPENDITURES TRANSMISSION/DISTRIBUTION 3,673,500 3,802,800 ELECTRICAL ENGINEERING 1,249,700 1,372,900 ADMINISTRATION 625,400 615,500 METER READING 402,800 401,900 SYSTEMS OPERATIONS 690,700 853,100 DIRECT EXPENDITURE SUBTOTALS 6,642,100 7,046,200 OTHER EXPENSES: UTILITY TAX 1,320,700 1,322,000 ALLOW FOR UNCOLLECTIBLES 250,000 250,000 CONTRACTUAL SERVICES - RFP'S 150,000 200,000 LEGAL EXPENSES 100,000 100,000 RETIREES HEALTH CARE 721,400 721,400 OTHER EMPLOYMENT EXPENSES - - GREEN ENERGY PAYMENT TO DEMEC 127,400 137,000 INTERFUND SERVICE FEES 3,875,500 3,912,900 INTEREST ON DEPOSITS 17,500 17,500 BANK & CREDIT CARD FEES 327,000 327,000 DEBT SERVICE 1,586,500 1,379,500 OTHER EXPENSES SUBTOTAL 8,476,000 8,367,300 TRANSFER TO: IMPROVEMENT & EXTENSION 6,400,000 6,816,000 GENERAL FUND 10,000,000 10,000,000 TRANSFER TO DEPRECIATION RESERVE 2,500,000 5,000,000 RATE STABILIZATION RESERVE 2,000,000 - TRANSFER TO SUBTOTAL 20,900,000 21,816,000 TOTAL EXPENSES 84,368,200 84,715,400 BUDGET BALANCE - WORKING CAPITAL 13,548,100 10,927,700 TOTALS $ 97,916,300 $ 95,643,100 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 20

CITY OF DOVER ORDINANCE # 2019-13 ELECTRIC UTILITY IMPROVEMENT AND EXTENSION FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Twenty Million Thirty-Four Thousand Nine Hundred dollars ($20,034,900) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: REVENUES 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 11,123,900 $ 12,120,900 REVENUES TRANSFER FROM ELECTRIC 6,400,000 6,816,000 TRANSFER FROM WATER/WASTEWATER 298,000 298,000 TRANSFER FROM GENERAL FUND 200,000 250,000 GENERAL SERVICE BILLING 450,000 400,000 MISC GRANT REVENUE 21,500 - MISC RECEIPTS 40,600 INTEREST EARNINGS 109,800 150,000 TOTAL REVENUES 7,519,900 7,914,000 TOTALS $ 18,643,800 $ 20,034,900 EXPENSE SUMMARY 2018/19 2019/20 EXPENSES REVISED BUDGET ELECTRIC ADMINISTRATION $ - $ 1,643,200 ELECTRIC GENERATION 1,658,000 115,000 TRANSMISSION AND DISTRIBUTION 1,474,900 1,255,000 ELECTRICAL ENGINEERING 2,362,800 3,293,000 METER READING - 21,800 ERP SYSTEM 1,027,200 488,000 TOTAL EXPENSES 6,522,900 6,816,000 BUDGET BALANCE 12,120,900 13,218,900 TOTAL BUDGET BALANCE & EXPENSES $ 18,643,800 $ 20,034,900 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 21

CITY OF DOVER ORDINANCE # 2019-13 ELECTRIC UTILITY CONTINGENCY RESERVE CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Nine Hundred Four Thousand Four Hundred dollars ($904,400) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 876,200 $ 890,200 RECEIPTS INTEREST EARNINGS 14,000 14,200 TOTAL RECEIPTS 14,000 14,200 TOTALS $ 890,200 $ 904,400 EXPENSE SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE 890,200 $ 904,400 TOTALS $ 890,200 $ 904,400 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 22

CITY OF DOVER ORDINANCE # 2019-13 ELECTRIC UTILITY DEPRECIATION RESERVE SOURCES AND USE OF FUNDS FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Twenty-One Million Two Hundred Thirteen Thousand Eight Hundred dollars ($21,213,800) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 13,246,600 $ 15,958,500 INTEREST EARNINGS 211,900 255,300 TRANSFER FROM ELECTRIC OPERATING FUND 2,500,000 5,000,000 TOTALS $ 15,958,500 $ 21,213,800 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE 15,958,500 $ 21,213,800 TOTALS $ 15,958,900 $ 21,213,800 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 23

CITY OF DOVER ORDINANCE # 2019-13 ELECTRIC UTILITY FUTURE CAPACITY RESERVE SOURCES AND USE OF FUNDS FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Thirteen Million Eight Hundred Thirty-Six Thousand Four Hundred dollars ($13,836,400) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 13,404,000 $ 13,618,500 INTEREST EARNINGS 214,500 217,900 TOTALS $ 13,618,500 $ 13,836,400 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE 13,618,500 $ 13,836,400 TOTALS $ 13,618,800 $ 13,836,400 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 24

CITY OF DOVER ORDINANCE # 2019-13 ELECTRIC UTILITY INSURANCE STABLIZATION RESERVE SOURCES AND USE OF FUNDS FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Eight Hundred Twelve Thousand Five Hundred dollars ($812,500) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 787,100 $ 799,700 INTEREST EARNINGS 12,600 12,800 TOTALS $ 799,700 $ 812,500 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET CURRENT YEAR BALANCE 799,700 $ 812,500 TOTALS $ 788,200 $ 812,500 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 25

CITY OF DOVER ORDINANCE # 2019-13 ELECTRIC UTILITY RATE STABLIZATION RESERVE SOURCES AND USE OF FUNDS FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Sixteen Million Five Hundred Forty-One Thousand dollars ($1,6541,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 16,024,100 $ 16,280,500 INTEREST EARNINGS 256,400 260,500 TOTALS $ 16,280,500 $ 16,541,000 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET TRANSFER TO ELECTRIC FUND $ - $ - CURRENT YEAR BALANCE 16,280,500 16,541,000 TOTALS $ 16,280,500 $ 16,541,000 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 26

CITY OF DOVER ORDINANCE # 2019-13 MUNICIPAL STREET AID FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Six Hundred Sixty-Five Thousand Four Hundred dollars ($665,400) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 100 $ 100 STATE GRANT 803,700 665,300 TOTALS $ 803,800 $ 665,400 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET TRANSFER TO GENERAL FUND 803,700 $ 665,300 CURRENT YEAR BALANCE 100 100 TOTALS $ 803,800 $ 665,400 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 27

CITY OF DOVER ORDINANCE # 2019-13 ELECTRONIC RED LIGHT SAFETY PROGRAM CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Five Hundred Thirty-Three Thousand dollars ($533,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 100 $ 100 POLICE FINES 532,900 532,900 TOTALS $ 533,000 $ 497,100 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET TRANSFER TO GENERAL FUND 532,900 $ 532,900 CURRENT YEAR BALANCE 100 100 TOTALS $ 533,000 $ 533,000 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 28

CITY OF DOVER ORDINANCE # 2019-13 WORKERS COMPENSATION FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Two Million Four Hundred Fifty-Seven Thousand One Hundred dollars ($2,457,100) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: OPERATING REVENUES 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ 1,257,700 $ 1,444,700 INTEREST INCOME 22,500 22,500 PREMIUM FROM CITY 904,300 989,900 TOTALS $ 2,184,500 $ 2,457,100 OPERATING EXPENSES 2018/19 2019/20 REVISED BUDGET PROGRAM EXPENSES/SUPPLIES - CLAIMS $ 565,000 $ 550,000 INSURANCE 110,800 110,000 STATE OF DEL - SELF INSURANCE TAX 39,000 39,000 CONTRACTUAL SERVICES 25,000 25,000 TOTAL EXPENSES 739,800 724,000 CURRENT YEAR BALANCE 1,444,700 1,733,100 TOTALS $ 2,184,500 $ 2,457,100 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 29

CITY OF DOVER ORDINANCE # 2019-13 COMMUNITY TRANSPORTATION IMPROVEMENT FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2018-2019 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Five Hundred Seventy Thousand Nine Hundred dollars ($570,900) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: OPERATING REVENUES 2018/19 2019/20 REVISED BUDGET PRIOR YEAR BALANCE $ 70,900 $ 70,900 GRANTS REVENUE 500,000 500,000 TOTALS $ 570,900 $ 570,900 OPERATING EXPENSES 2018/19 2019/20 REVISED BUDGET PROGRAM EXP. GRANT RELATED $ 500,000 $ 550,000 CURRENT YEAR BALANCE 70,900 20,900 TOTALS $ 570,900 $ 570,900 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 30

CITY OF DOVER ORDINANCE # 2019-13 LIBRARY GRANT FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Two Hundred Ninety Thousand Four Hundred dollars ($290,400) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: OPERATING REVENUES 2018/19 2019/20 REVISED BUDGET PRIOR YEAR BALANCE $ 18,900 $ - STATE GRANT 280,800 287,900 FEDERAL GRANT 1,800 2,500 TOTALS $ 301,500 $ 290,400 OPERATING EXPENSES 2018/19 2019/20 REVISED BUDGET STATE GRANTS FURNITURE/FIXTURES $ 5,500 $ 5,500 OFFICE SUPPLIES 28,000 25,000 PRINTING AND DUPLICATING 13,700 12,500 PROGRAM EXPENSES/SUPPLIES 25,500 26,100 BOOKS 128,800 126,000 COMPUTER SOFTWARE 2,500 2,000 COMPUTER HARDWARE 5,300 3,500 AUDIO VISUAL SUPPLIES 79,000 79,000 POSTAGE 200 100 TRAINING/CONF/FOOD/TRAV 4,200 4,000 OFF EQP/REPAIRS & MAINT 4,000 2,000 OTHER EQUIP - LEASE 2,100 2,200 SUBTOTAL EXPENSES STATE GRANTS 298,800 287,900 FEDERAL GRANTS PROGRAM EXPENSES/SUPPLIES 2,700 2,500 SUBTOTAL EXPENSES FEDERAL GRANTS 2,700 2,500 GRAND TOTAL EXPENSES 301,500 290,400 CURRENT YEAR BALANCE - - TOTALS $ 301,500 $ 290,400 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 31

CITY OF DOVER ORDINANCE # 2019-13 POLICE GRANTS FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Seven Hundred Sixty-Four Thousand dollars ($764,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: OPERATING REVENUES 2018/19 2019/20 REVISED BUDGET PRIOR YEAR BALANCE $ 201,300 $ 129,000 STATE AND FEDERAL GRANTS RECEIVED 675,800 635,000 TOTALS $ 877,100 $ 764,000 OPERATING EXPENSES 2018/19 2019/20 REVISED BUDGET EXPENDITURES PERSONNEL EXPENDITURES CADET PROGRAM SALARIES 11,900 $ - CADET PROGRAM FICA 900 - CADET PROGRAM W/COMP 700 - MATERIALS AND SUPPLIES POLICE EQUIPT & PROG SUPP 643,600 524,000 ADMINISTRATIVE EXPENDITURES CELL PHONE CHARGES 20,000 20,000 TRAINING 19,700 25,000 AUDIT FEES 1,000 1,000 TOTAL EXPENDITURES 697,800 570,000 OTHER FINANCING USES OPERATING TRANSFERS-OUT 100,300 115,000 TOTAL FINANCING USES 100,300 115,000 CURRENT YEAR BALANCE 79,000 79,000 TOTALS $ 877,100 $ 764,000 The above budget represents the combination of all State & Federal Grants. The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 32

CITY OF DOVER ORDINANCE # 2019-13 CDBG GRANT FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating Two Hundred Ninety-One Thousand Two Hundred dollars ($291,200) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: OPERATING REVENUES 2018/19 2019/20 REVISED BUDGET PRIOR YEAR BALANCE $ 2,500 $ 2,500 PRIOR YEAR BALANCE NSP 6,300 6,300 CDBG GRANTS RECEIVED 250,000 282,400 TOTALS $ 258,800 $ 291,200 OPERATING EXPENSES 2018/19 2019/20 REVISED BUDGET EXPENDITURES PRIOR YEAR CONNECTION SUPP PROGRAM $ 1,800 $ - PRIOR YEAR CLOSING COST/DOWN PAYMENT PROGRAM 1,400 - PRIOR YEAR DOVER INTERFAITH MINISTRY - - PRIOR YEAR MHDC HOMEOWNER REHAB. 1,000 - PRIOR YEAR MHDC EMERGENCY HOME REPAIR 7,700 - PRIOR YEAR HABITAT FOR HUMANITY 17,000 - PRIOR YEAR ADMIN EXPENSE 27,900 - CURRENT YEAR CLOSING COST/DOWN PAYMENT PROGRAM 70,000 97,900 CURRENT YEAR CONNECTION SUPP PROGRAM - - CURRENT YEAR DOVER INTERFAITH MINISTRY 22,000 30,000 CURRENT YEAR MHDC EMERGENCY HOME REPAIR 5,000 33,000 CURRENT YEAR HABITAT FOR HUMANITY - - CURRENT YEAR MHDC HOMEOWNER REHAB. - 25,000 CURRENT YEAR DIMH & CENTRAL DE HOUSING COLLABORATIVE - 40,000 CURRENT YEAR ADMIN EXPENSE 64,900 56,500 TOTAL EXPENDITURES 218,700 282,400 CURRENT YEAR BALANCE 33,800 2,500 CURRENT YEAR BALANCE NSP 6,300 6,300 TOTALS $ 258,800 $ 291,200 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 33

CITY OF DOVER ORDINANCE # 2019-13 SUBSTANCE ABUSE GRANTS FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating One Hundred Thirteen Thousand dollars ($113,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: OPERATING REVENUES 2018/19 2019/20 REVISED BUDGET PRIOR YEAR BALANCE $ 93,700 $ 52,000 STATE GRANTS RECEIVED 28,000 28,000 RECREATION REVENUE 33,000 33,000 TOTALS $ 154,700 $ 113,000 OPERATING EXPENSES 2018/19 2019/20 REVISED BUDGET EXPENDITURES TEMPORARY HELP/BENEFITS 67,700 $ 68,500 PROGRAM EXPENSES/SUPPLIES 35,000 35,000 TOTAL EXPENDITURES 102,700 103,500 CURRENT YEAR BALANCE 52,000 9,500 TOTALS $ 154,700 $ 113,000 The above budget represents the combination of all State & Federal Grants. The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 34

CITY OF DOVER ORDINANCE # 2019-13 REALTY TRANSFER TAX FUND CASH RECEIPTS/REVENUES AND BUDGET FOR 2019-2020 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amount hereinafter named aggregating One Million Five Hundred Twenty-Five Thousand dollars ($1,525,000) or so much thereof as may be necessary are hereby appropriated from current revenues and other funds for the use by several departments of the Municipal Government for the fiscal year beginning July 1, 2019 and ending June 30, 2020: CASH RECEIPTS 2018/19 2019/20 REVISED BUDGET BEGINNING BALANCE $ - $ - REALTY TRANSFER TAXES 1,586,700 1,525,000 TOTALS $ 1,586,700 $ 1,525,000 BUDGET SUMMARY 2018/19 2019/20 REVISED BUDGET TRANSFER TO GENERAL FUND 1,586,700 $ 1,525,000 CURRENT YEAR BALANCE - - TOTALS $ 1,586,700 $ 1,525,000 The City Manager is hereby authorized, without further approval of the City Council, to make interdepartmental transfers of up to five percent of the amount hereinafter appropriated to any department with the exception of any transfers prohibited by City Procedure #F306. ADOPTED: June 24, 2019 35