Attachment

SPECIAL COUNCIL MEETING - BUDGET REVIEW AGENDA MAY 24, 2016 - 6:00 P.M. CITY HALL COUNCIL CHAMBERS 15 LOOCKERMAN PLAZA DOVER, DELAWARE REVISED TO REFLECT ITEMS BEING CARRIED-FORWARD FROM THE RECESSED MEETING, DELETE ITEMS THAT WILL BE CONSIDERED AT A LATER TIME, AND INCLUDE TIME ADJUSTMENTS BASED ON BUDGET REVIEW PROGRESS PUBLIC COMMENTS ARE WELCOMED ON ANY ITEM AND WILL BE PERMITTED AT APPROPRIATE TIMES. WHEN POSSIBLE, PLEASE NOTIFY THE CITY CLERK (736-7008 OR E-MAIL AT CITYCLERK@DOVER.DE.US) SHOULD YOU WISH TO BE RECOGNIZED. AGENDA ADDITIONS/DELETIONS MAY 24, 2016 - 6:00 P.M. 1. INTRODUCTION AND PRESENTATION 2. SUMMARIES OF FUND REVENUE AND EXPENSES BREAK. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:15 - 7:30 P.M.) 3. PERSONNEL INFORMATION 4. REVENUE REVIEW 5. RECESS BY 9:00 P.M. MAY 25, 2016 - 6:00 P.M. (CONTINUATION OF RECESSED MEETING OF MAY 24, 2016) AGENDA ADDITIONS/DELETIONS 1. REVENUE REVIEW (CARRIED-FORWARD FROM MAY 24, 2016) 2. DIVISION BUDGET REVIEWS BREAK. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:15 - 7:30 P.M.) 3. REVIEW OF CAPITAL INVESTMENT PLAN (CIP) 4. RECESS BY 9:00 P.M.

SPECIAL COUNCIL - BUDGET REVIEW AGENDA - 2016 Page 2 MAY 26, 2016 - 6:00 P.M. (CONTINUATION OF RECESSED MEETING OF MAY 25, 2016) AGENDA ADDITIONS/DELETIONS 1. DIVISION BUDGET REVIEWS (CONTINUED FROM MAY 25, 2016). . . . . . . . . . . . . . (6:00-6:15 P.M.) 2. REVIEW OF CAPITAL INVESTMENT PLAN (CIP). . . . . . . . . . . . . . . . . . . . . . . . . . . . (6:15 - 6:45 P.M.) 3. FINANCIAL FORECAST BY FUND.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6:45 - 7:15 P.M.) A. GENERAL FUND B. WATER/WASTEWATER FUND C. ELECTRIC FUND BREAK. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7:15 - 7:30 P.M.) 4. QUESTIONS, ANSWERS, OPEN DISCUSSION, AND MARKUP. . . . . . . . . . . . . . . . . . . . . . . . . . 7:30 P.M. 5. ADJOURNMENT BY 9:00 P.M. (ALL OF THE ABOVE TIMES ARE ESTIMATED AND ARE SUBJECT TO CHANGE BASED ON LENGTH OF DISCUSSION) EXECUTIVE SESSION PURSUANT TO: 29 DEL. C. §10004(B)(2) - PRELIMINARY DISCUSSIONS ON SITE ACQUISITIONS FOR ANY PUBLICLY FUNDED CAPITAL IMPROVEMENTS, OR SALES OR LEASES OF REAL PROPERTY; 29 DEL. C. §10004(B)(4) - STRATEGY SESSIONS, INCLUDING THOSE INVOLVING LEGAL ADVICE OR OPINION FROM AN ATTORNEY-AT-LAW, WITH RESPECT TO COLLECTIVE BARGAINING OR PENDING OR POTENTIAL LITIGATION, BUT ONLY WHEN AN OPEN MEETING WOULD HAVE AN ADVERSE EFFECT ON THE BARGAINING OR LITIGATION POSITION OF THE PUBLIC BODY; 29 DEL. C. §10004(B)(6) - DISCUSSION OF THE CONTENT OF DOCUMENTS, EXCLUDED FROM THE DEFINITION OF "PUBLIC RECORD" IN §10002 OF THIS TITLE WHERE SUCH DISCUSSION MAY DISCLOSE THE CONTENTS OF SUCH DOCUMENTS; 29 DEL. C. §10004(B)(9) - PERSONNEL MATTERS IN WHICH THE NAMES, COMPETENCY AND ABILITIES OF INDIVIDUAL EMPLOYEES ARE DISCUSSED, UNLESS THE EMPLOYEE REQUESTS THAT SUCH A MEETING BE OPEN /TM S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\COUNCIL-AGENDAS\2016\05-24-2016 SPECIAL COUNCIL-BUDGET REVIEW-REVISED 05-27-2016.WPD THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. PURSUANT TO 29 DEL. C. §10004(E)(2), THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS, WHICH ARISE AT THE TIME OF THE MEETING.

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FY 2016 – 2017 Draft Budget for the City of Dover, Delaware Table of Contents CITY OF DOVER, DELAWARE FY 2016 – 2017 DRAFT BUDGET WITH 2017 – 2021 CAPITAL INVESTMENT PLANS SECTION PAGE INTRODUCTORY SECTION City Manager’s Letter............................... 3 City of Dover Vision................................ 5 City Organizational Chart........................... 6 BUDGET SUMMARY Highlights of Overall Budget....................... 7 Rate & Fee Trends............................. 22 FUND SUMMARIES & RESERVE ACCOUNTS All Funds Summary................................... 24 General Fund Cash Receipt Summary........................... 25 Expense Summary................................ 26 Governmental Capital Projects....................... 31 Water/Wastewater.................................... 32 Electric............................................ 37 Charter Article IV, Sec44 & Financial Policies Sec. 44 – Annual Budget............................. 43 Financial Policies.................................. 44 Budget Administration Guidelines.................... 53 PERSONNEL INFORMATION Personnel Table..................................... 57 Personnel Cost Summary.............................. 58 Overtime Trends FY14 through FY17 Comparison................... 59 FIVE YEAR FORECAST SUMMARY General Fund........................................ 62 Water/Wastewater Fund............................... 72 Electric Revenue Fund............................... 85 i For online viewing, click on a topic to go to that page

FY 2016 – 2017 Draft Budget for the City of Dover, Delaware Table of Contents CAPITAL INVESTMENT PLAN Total City Summary.................................. 101 General Funding Source Summary FY17-FY21 ................... 104 Projects by Department FY17-FY21 ................... 105 Water/Wastewater (Water/WW) Funding Source Summary FY17-FY21 ................... 120 Projects by Department FY17-FY21 ................... 121 Electric Funding Source Summary FY17-FY21 ................... 141 Projects by Department FY17-FY21 ................... 142 Vehicle Replacements General FY17-FY21 .................................. 184 Water/WW FY17-FY21 ................................. 189 Electric FY17-FY21 ................................. 192 DEBT SERVICE Debt Limit Legal Debt Margin .................................. 195 Debt Service Schedules Projected Debt Service ............................. 196 Water/WW Revenue Bonds ............................. 197 Electric Revenue Fund .............................. 199 GENERAL Budget Review FY 2016-2017.......................... 202 FY 2017 Annual Operating Budget Mayor............................................... 234 Economic Development........................... 235 City Council........................................ 237 City Manager........................................ 239 City Clerk.......................................... 241 Customer Services................................... 243 Finance............................................. 245 Procurement & Inventory........................ 246 Fire................................................ 248 Human Resources..................................... 250 Information Technology.............................. 252 Parks & Recreation.................................. 254 Library............................................. 256 Police.............................................. 258 ii For online viewing, click on a topic to go to that page

FY 2016 – 2017 Draft Budget for the City of Dover, Delaware Table of Contents GENERAL - CONTINUED PAGE Tax Assessor........................................ 261 Planning & Inspections Planning/CDBG....................................... 263 Life Safety......................................... 264 Code Enforcement.................................... 265 Inspections......................................... 266 Public Works Administration...................................... 268 Public Works Engineering............................ 269 Facilities Management............................... 270 Fleet Maintenance................................... 271 Grounds............................................. 272 Sanitation.......................................... 273 Street.............................................. 274 PUBLIC UTILITIES Water/Wastewater Budget Review ........................ 277 Water/WW Engineering................................ 283 Water Management.................................... 284 Wastewater Management............................... 285 Water Treatment Plant............................... 286 Electric Budget Review ................................ 288 Power Plant Operations.............................. 298 Power Supply........................................ 299 Transmission & Distribution......................... 300 Electric Engineering................................ 301 Administration...................................... 302 Meter Reading....................................... 303 System Operations................................... 304 OTHER FUNDS Municipal Street Aid................................ 306 Electric Red Light Program.......................... 307 Realty Transfer Tax................................. 308 Workers Compensation................................ 309 Community Transportation............................ 310 Library Grants...................................... 311 Police Grants....................................... 312 Community Development Block Grant (CDBG)............ 313 Substance Abuse Prevention Program.................. 314 iii For online viewing, click on a topic to go to that page

 CITY MANAGER’S LETTER  CITY OF DOVER VISION  CITY ORGANIZATIONAL CHART

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FY 2017 DRAFT ANNUAL OPERATING BUDGET – DOVER, DELAWARE VISION The City of Dover is a place where people want to live! Through the team effort of its elected officials, employees, and citizens, Dover is a clean and safe community, with a future of balanced growth and opportunity where all citizens are heard, enjoy a high quality of life, and diversity is valued. 5

FY 2017 ANNUAL OPERATING BUDGET – DOVER, DELAWARE CITY OF DOVER FISCAL YEAR 2017 ORGANIZATION CHART CITIZENS OF DOVER MAYOR & COUNCIL ECONOMIC DEVELOPMENT MAYOR COUNCIL POLICE CITY SOLICITOR PLANNING & COMMUNITY CITY MANAGER CITY CLERK FINANCE FIRE TAX ASSESSOR ENHANCEMENT SERVICES ASSISTANT CITY MANAGER LIFE SAFETY LIBRARY PROCUREMENT/INVENTORY LIBRARY CUSTOMER SERVICES CODE ENFORCEMENT CUSTOMER SERVICE INSPECTIONS/ PUBLIC WORKS PERMITTING METER READING PUBLIC WORKS PLANNING ADMINISTRATION INFORMATION TECHNOLOGY ENGINEERING & INSPECTIONS COMMUNITY HUMAN RESOURCES DEVELOPMENT GROUNDS ELECTRIC SANITATION PARKS & RECREATION ELECTRIC STREETS ADMINISTRATION FACILITIES MANAGEMENT SYSTEM OPERATIONS FLEET MAINTENANCE WATER/WASTEWATER ELECTRIC ENGINEERING ENGINEERING WASTEWATER MANAGEMENT ELECTRIC TRANSMISSION & DISTRIBUTION WATER MANAGEMENT WATER TREATMENT 6

City of Dover Fiscal Year 2017 Proposed Budget Highlights of Overall Budget May 24, 2016 7

General Fund Services Police*Fire*Life Safety*Code Enforcement*Planning Public Inspections*Library*Recreation*Streets Sanitation*Grounds*Facilities Management Fleet Maintenance*Public Works Administration Public Works Engineering*Mayor*Customer Service Procurement & Inventory*City Council*City Manager City Clerk*Economic Development*Tax Assessor Finance*Information Technology*Human Resources 8

Water/Wastewater Utility Engineering & Inspection Water Distribution & Well Maintenance Wastewater Distribution & Pump Station Maintenance Water Treatment Plant Capital Project Management Electric Utility Administration Engineering & Inspection Transmission & Distribution Maintenance System Operations Metering Capital Project Management 9

Policy Compliance • Revenue Policy • #7 – 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. • Expenditure Policy • #2 – 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. The Beginning Budget Balance will not be considered a revenue source. • Budget Balance 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. (8.33% = 1 month, 12% = 45 days) • Budget Balance Policy – Water & Wastewater Fund • #1 – The City will strive to maintain a minimum Budget Balance, of at least 8% and no greater than 17% of the current year operating revenues for the Water/Wastewater, excluding the carry forward balance. (17% = 2 months) • Budget Balance Policy – Electric Fund • #1 – The City will strive to maintain a minimum Budget Balance, of at least 12% of the current year operating revenues for the Electric Fund, excluding the carry forward balance. 10

Policy Compliance (continued) General Water Wastewater Water/Wastewater Electric Fund Utility Utility Fund Fund Revenus $42,261,300 $6,459,700 $9,007,500 $15,467,200 $81,259,600 Expenses (42,261,300) (5,826,900) (8,408,200) (14,235,100) (79,123,800) Surplus/(Deficit) $0 $632,800 $599,300 $1,232,100 $2,135,800 Ending Budget Balance $4,493,900 $1,181,500 $1,280,500 $2,462,000 $15,218,200 % of Revenue 10.6% 18.3% 14.2% 15.9% 18.7% Policy Requirement % 8% - 12% 8% - 17% Min. 12% Beginning Budget Balance $4,493,900 $548,700 $681,200 $1,229,900 $13,082,400 11

City Revenue – Rates & Fees • General Fund  No proposed changes • Water/Wastewater Fund  No proposed changes • Electric Fund  No proposed fee changes 12

All Major Operating Funds Personnel • Pay increases in accordance with collective bargaining agreements • Proposed increase for Non-Bargaining employees 2.5% • Total Headcount – Reduced 2 full-time with outsourcing janitors and added 2 part-time relief fire dispatchers with no budget impact • General Fund was reduced ($48,900) for 1 full-time position for a Key Accounts position that is transferred to the Electric Fund $64,100 in this budget. The job description was revised to follow the recommendation of the American Public Power Association (APPA), the position was originally budgeted at Customer Service Representative. • General Fund was reduced ($19,100) for 1 part-time position in Finance for budget preparation. • Electric Fund added 1 part-time Engineering intern $10,600. • (See Personnel Section and individual Division pages for details) • Personnel Cost Increases – $1,176,700 over the original FY16 budget • Salary and wages increased $1,021,100 • Employer’s benefit cost increased $155,600 as follows • FICA $119,300 • Health Care Premiums $260,400 • Worker’s Compensation $213,300 (Phasing in new rates over 3 years, 2 nd year) • Pension $56,100 (The affects of the actuarial valuation by Fund was presented earlier in the year) • Other Post Employment Benefits (retirement medical) ($493,500) (Actuarial valuation presented earlier) • Aggregates all vacation sell-back, retirement payouts, and education assistance in Other Employment Expenses 13

General Fund Revenues • Revenue increase over FY16 original Budget – $934,200 or 2.3% • Major increases/(decreases) affecting revenues • Transfer Taxes – $332,700 (average last 3 years) • Extra Duty Grant Revenue – $184,200 • Planning/Inspections Permits & Fees – $225,800 • Municipal Street Aid – $108,900 • Fines & Police Revenue – $61,000 • Investment Income - $55,000 • Library Revenues & County Reciprocal Borrowing – ($137,400) • Verizon Grant – ($50,000) 14

General Fund Expenditures • Expense increase over FY16 Original Budget – $1,060,000 or 2.6% • Major increases/(decreases) affecting expenditures (+/- 5.0%) (see Division summaries for details) • Council – $26,000 • City Clerk – $28,900 • Library - $125,000 • Law Enforcement – $932,600 • Police Extra Duty – $181,200 • Streets - $489,000 • Sanitation – ($125,100) • City Manager – ($66,800) • Public Works Administration – $53,200 • Facilities Maintenance – ($100,400) • Public Works Engineering – $25,600 • Retiree Health Care Premiums – $144,100 • Other Employment Expenses – ($127,900) * • Transfer to the Capital Project Fund – ($766,000) • Appropriation to Police Pension Fund - $100,000 15

FY16 Adopted Budget - General Fund Program Receipts & Expenditures Outlays and Receipts (Incl. Property Taxes) for Governmental Activities Receipts Outlays $25 $20 $15 Millions $10 $5 $0 General Public Safety Public Works Library & Community & Central Financial Other Post Government Recreation Economic Services Administration Employment Development Benefits For the Year Ended June 30, 2016 16

FY17 Proposed Budget - General Fund Program Receipts & Expenditures 17

Property Taxes CITY OF DOVER PROPERTY ASSESSMENT PROJECTION 2016 BASE YEAR TOTAL ASSESSED VALUE AS OF DECEMBER 31, 2015 $3,075,403,900 Supplemental Billing (April) & new construction estimated to be complete by June Estimate Only 15,000,000 Annual Appeals (Exemption Requests that have been submitted) Estimate Only (9,200,000) (Habitat for Humanity; Whatcoat; open space - estimate based on previous year) Senior Citizen/Disability Exemption(approx 425 approved; revenue loss $89,100) Estimate Only (22,000,000) TAXABLE ASSESSED VALUE $3,059,203,900 CITY OF DOVER PROJECTED PROPERTY TAX RECEIPTS 7/01/16 - 6/30/17 Rate $0.4050 Using a tax rate of $0.4050 per $100 of assessment, the estimated gross 7/01/16 billing will be $12,389,800 Penalties 70,000 Estimated Quarterly Billing 22,000 PROJECTED PROPERTY TAX RECEIPT SUBTOTAL $12,481,800 BID 1 - Using a rate of $0.0644 per $100 of assessment, the estimated gross 7/01/16 billing will be $24,700 BID 2 - Using a rate of $0.0325 per $100 of assessment, the estimated gross 7/01/16 billing will be 19,700 BID 3 - Using a rate of $0.0128 per $100 of assessment, the estimated gross 7/01/16 billing will be 4,600 PROJECTED BID RECEIPT TOTAL $49,000 Pay In Lieu of Taxes Luther Towers $27,200; State of Delaware $312,200; $402,100 Delaware State Housing Authority $5,200; Dover Housing Authority $50,000 Walker Woods $7,500; Farmland Roll Back Taxes PROJECTED PROPERTY TAX RECEIPTS FOR FY 2017 $12,932,900 $0.01 of tax rate equates to: $305,920.39 18

City of Dover, Delaware Computation of Legal Debt Margin General Obligation Bonds (amounts expressed in thousands) Estimated Estimated 2017 2016 2015 2014 2013 2012 2011 2010 Debt Limit $ 152,960 $ 152,516 $ 158,485 $ 157,995 $ 159,075 $ 158,465 $ 156,832 $ 145,351 Net (Taxable) Assessed Value on Books 3,059,204 3,050,322 3,169,707 3,159,894 3,181,496 3,169,308 3,136,639 2,907,011 Total net debt applicable to limit 7,926 8,587 7,337 4,050 4,479 1,550 1,820 2,080 Legal Debt Margin $ 143,929 $ 151,148 $ 153,945 $ 154,596 $ 156,915 $ 155,012 $ 143,271 Total Net Debt applicable to limit as a percentage of debt limit 5.18% 5.63% 4.63% 2.56% 2.82% 0.98% 1.00% 1.44% Legal Debt Margin Calculation for Fiscal Year 2017 Net (Taxable) Assessed Value on Books $ 3,059,204 $ 3,050,322 $ 3,169,707 $ 3,159,894 $ 3,181,496 $ 3,169,308 Debt Limit - 5 Percent of Total Assessed Value $ 152,960 $ 152,516 $ 158,485 $ 157,995 $ 159,075 $ 158,465 DEBT (For which the City's full faith and credit has been pledged) Gross Bonded Debt 7,926 8,587 7,337 4,050 4,479 1,550 LEGAL DEBT MARGIN $ 145,034 $ 143,929 $ 151,148 $ 153,945 $ 154,596 $ 156,915 IMPORTANT NOTE: The Total Net Debt applicable to the debt limit includes the remaining Series 2014 A & B Bonds (PNC) and the 2012 Bonds (PNC) Source: City of Dover Financial Reports, City of Dover Charter, Section 50(b), and Tax Assessor's Office New Bonds without referendum cannot exceed 1/4 of 1% of taxable assessed value and shall not cause the total aggregate principal outstanding at any one time to exceed 1% of total taxable assessment for a general tax at the time of issue or $7,648,000 based on the 2017 Estimate. 19

Water/Wastewater Fund • Revenue decrease over FY16 Budget – ($260,500) or -1.7% • Expenses decrease over FY16 Budget – ($1,015,900) or -6.7% • Major increases/(decreases) affecting revenues • Water Service fees – ($400,000) (related to Garrison Energy Center) • Wastewater Service Fees – $72,000 • Wastewater Treatment Fees – ($26,500) • Groundwater Inflow Adjustment – $73,700 • Major increases/(decreases) affecting expenses • Water Treatment Plant – ($182,600) electricity and chemicals attributed Garrison Energy Center • Internal Service allocations – $161,100 • Debt Service – $95,100 SRF Loans • Transfer to Contingency Reserves - $138,000 to comply with policy • Capital Project Appropriations – ($1,300,000) • Bond financing several projects 20

Electric Fund • Revenue decrease over original FY16 Budget – $2,276,400) or -2.7% • Expense decrease by ($1,444,900) or -1.8% • Major contributing factors to revenues • Prior year included a transfer from the Rate Stabilization Reserve – $3,000,000 that is not included in the FY17 Proposed Budget • Customer sales - increase of $712,000 • Major contributing factors to expenses • Power Supply – • Power Supply Cost decreased ($2,846,400) • Capacity Credits (generating revenue) decreased by ($3.1 million) – offsetting the power supply decrease Net of Generation Revenue ($1,293,200) under FY15 Budget • Division expenses ($470,400) – attributed to significant decreases in pension and OPEB cost for the Electric Fund • Utility Bank & Credit Card Fees increase $32,700 • Internal service allocations – $265,200 • Debt Service decrease – ($1,784,000) (2010 Bonds paid in full) • OPEB Appropriation to fully fund prior liability calculation removed – ($1,030,000) • Transfers to other accounts as follows – • Transfer to Capital Projects – decreased $1.0 million (FY16 included $2.1 million transfer from Bond Reserve) • Transfer to Depreciation and & Future Capacity Reserves $1.5M for land acquisition for DAFB Substation • Transfer to Rate Stabilization Reserve to cover potential power supply fluctuations or forced outage penalties 21

City of Dover Major Rate & Fee Trends Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget GENERAL FUND 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 Rolled Back/(Up) Property Tax Rate @ 100% value $0.3108 ($0.3499) Property Tax Rate Approved $0.3300 $0.3300 $0.3300 $0.3378 $0.3378 $0.3378 $0.3378 $0.3378 $0.4050 $0.4050 Property Tax Rate Increase Proposed for revenue requirement $0.0551 Property Tax Rate Increase/(Decrease) (excluding 100% rollback/up) $0.0270 $0.0121 Trash Fees (in City) - implemented FY2000 $5.85 $5.85 $5.85 $11.70 $11.70 $17.00 $17.00 $17.00 $17.00 $17.00 Trash Fees (outside City) $23.00 $29.00 $29.00 $42.75 $42.75 $42.75 $42.75 $42.75 $42.75 $42.75 Transfer from Electric Utility 7.2% 6.6% 6.5% 8.0% 8.0% $8 million $8 million $10 million $10 million $10 million % of Electric Fund Revenues 8.3% 9.6% 12.5% 12.2% 12.3% % of General Fund Revenues 22.3% 22.5% 25.7% 23.9% 23.7% Transfer from Water/Wastewater Utility 4.6% 5.0% 4.5% 0.0% 4.5% $500,000 $500,000 $500,000 $850,000 $875,000 % of Water/Wastewater Fund Revenues 3.7% 3.6% 3.4% 5.7% 5.6% % of General Fund Revenues 1.4% 1.4% 1.3% 2.0% 1.2% WATER/WASTEWATER FUND Water per 1,000 gal $2.45 $2.45 $2.70 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 Water per 1,000 gal (Outside City) $3.68 $3.68 $4.05 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 Water Flat Rate Charge (new source) $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $2.50 $2.50 $2.50 Wastewater per 1,000 gal. Charge $2.10 $2.10 $2.10 $2.65 $2.65 $2.65 $2.65 $2.65 $2.65 $2.65 Wastewater per 1,000 gal (Outside City) $3.15 $3.15 $3.15 $3.98 $3.98 $3.98 $3.98 $3.98 $3.98 $3.98 Wastewater Flat Rate Charge (new source) $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $2.50 $2.50 $2.50 Kent County Sewer Treatment Fee - Rate set by County $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 Kent County Sewer Adjustment (new source for I & I - City) $1.05 $1.05 $1.05 $1.05 $1.50 $1.50 $1.50 ELECTRIC FUND Residential Rate Changes (includes any PCA adj.) $0.1343 $0.1450 $0.1450 $0.1407 $0.1364 $0.1316 $0.1204 $0.1204 $0.1203 $0.1203 Increase % 10.3% 8.0% 0.0% -3.0% -3.1% -3.5% -8.5% 0.0% -0.1% 0.0% Electric Fund Customer Charge $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $7.50 $8.50 Reconnect Fees $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 $50 - $100 Return Check Fees $25 $25 $25 $25 $25 $25 $25 $25 $40 $40 22

 ALL FUNDS SUMMARY  GENERAL FUND  WATER/WASTEWATER FUND  ELECTRIC FUND  CHARTER ARTICLE IV SEC44 & FINANCIAL POLICIES

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE City of Dover All Funds Summary Fiscal 2017 Proposed Budget Fund or Beginning Revenues/ Expenses/ Ending Reserve Account Balances Transfers In Transfers Out Balances General Fund Operating Fund $ 4,493,900 $ 42,261,300 $ (42,261,300) $ 4,493,900 Contingency Account 731,000 10,000 - 741,000 Capital Project Fund 383,900 2,049,400 (2,044,400) 388,900 Capital Asset Reserve 1,022,700 6,000 - 1,028,700 Parkland Reserve 324,900 3,000 (80,000) 247,900 Total General Fund 6,956,400 44,329,700 (44,385,700) 6,900,400 Water/Wastewater Fund Operating Fund 1,229,900 15,467,200 (14,235,100) 2,462,000 Contingency Account 329,600 172,500 - 502,100 I & E Fund 2,132,500 5,706,000 (4,590,400) 3,248,100 Capital Asset Reserve 1,028,000 7,800 - 1,035,800 Impact Fee Reserve 2,021,600 15,400 (402,000) 1,635,000 Total Water Fund 6,741,600 21,368,900 (19,227,500) 8,883,000 Electric Fund Operating Fund 13,082,400 81,259,600 (79,123,800) 15,218,200 Contingency Account 841,900 6,400 - 848,300 Insurance Reserve 756,300 5,700 - 762,000 Rate Stabilization Reserve 7,207,100 1,304,800 - 8,511,900 I & E Fund 5,349,700 3,445,000 (5,770,300) 3,024,400 Depreciation Reserve 10,083,600 826,600 - 10,910,200 Future Capacity Reserve 10,134,700 827,000 - 10,961,700 Total Electric Fund 47,455,700 87,675,100 (84,894,100) 50,236,700 Less: Interfund Operating Transfers (10,875,000) 10,875,000 Capital and Reserve Transfers (6,841,400) 6,841,400 Interfund Allocations 5,218,700 (5,218,700) Subtotal Major Operating Funds 61,153,700 140,876,000 (136,009,600) 66,020,100 Workers Compensation 1,256,300 880,400 (644,500) 1,492,200 Community Transportation Fund 92,100 500,000 (500,000) 92,100 Police Grants 642,700 319,000 (720,100) 241,600 Library Grants 17,300 308,000 (325,300) - CDBG 2,100 272,800 (272,500) 2,400 Total All Funds & Reserves $ 63,164,200 $ 143,156,200 $ (138,472,000) $ 67,848,400 Notes: Special Revenue Funds with receipts that pass over to the General Fund are not individually included. These are Municipal Street Aid, Civil Traffic Penalties, and Transfer Taxes. 24

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND CASH RECEIPT SUMMARY $ DIFFERENCE % CHG 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 1 BEGINNING BALANCE 4,362,491 3,977,500 4,820,400 4,529,400 551,900 13.9% 2 FINES AND POLICE REVENUE 666,694 702,300 651,400 763,300 61,000 8.7% 3 LIBRARY REVENUES 68,056 72,000 67,000 70,300 (1,700) -2.4% 4 KENT COUNTY BOOK REIMBURSEMENT 412,767 450,000 312,600 312,600 (137,400) -30.5% 5 BUSINESS LICENSES 1,403,100 1,425,000 1,472,000 1,467,000 42,000 2.9% 6 PERMITS AND OTHER FEES 1,490,182 1,436,300 1,436,300 1,662,100 225,800 15.7% 7 MISCELLANEOUS CHARGES 135,415 22,700 56,600 56,800 34,100 150.2% 8 POLICE EXTRA DUTY 503,043 533,000 461,500 525,000 (8,000) -1.5% 9 PROPERTY TAXES 11,176,763 12,894,200 12,833,500 12,932,900 38,700 0.3% 10 RECREATION REVENUE 149,318 149,000 149,000 150,000 1,000 0.7% 11 FRANCHISE FEE 683,354 672,300 682,300 680,000 7,700 1.1% 12 SANITATION FEES 2,578,892 2,580,000 2,530,000 2,538,300 (41,700) -1.6% 13 RENT REVENUE - GARRISON FARM 92,294 93,700 93,900 94,500 800 0.9% 14 COURT OF CHANCERY FEES 1,118,680 1,065,100 1,090,400 1,100,000 34,900 3.3% 15 INVESTMENT INCOME 29,326 35,000 140,000 90,000 55,000 157.1% 16 RECEIPTS SUBTOTAL 20,507,884 22,130,600 21,976,500 22,442,800 312,200 1.4% 17 INTERFUND SERVICE RECEIPTS 18 INTRAFUND SERVICE RECEIPTS W/WW 1,341,640 1,492,700 1,417,400 1,653,800 161,100 10.8% 19 INTRAFUND SERVICE RECEIPTS ELECTRIC 3,478,806 3,738,500 3,573,500 3,564,900 (173,600) -4.6% 20 INTERFUND SERVICE RECEIPTS SUBTOTAL 4,820,446 5,231,200 4,990,900 5,218,700 (12,500) -0.2% 21 GRANTS: 22 POLICE RELATED/EXTRA DUTY 127,130 74,400 172,700 258,600 184,200 247.6% 23 POLICE PENSION GRANT 629,910 500,000 500,000 500,000 - 0.0% 24 GREEN ENERGY GRANT 98,500 98,500 98,500 98,500 - 0.0% 25 MISC GRANT REVENUE 5,494 25,000 25,000 25,000 - 0.0% 26 VERIZON RESERVE - 50,000 50,000 - (50,000) -100.0% 27 GRANTS SUBTOTAL 861,034 747,900 846,200 882,100 134,200 17.9% 28 TRANSFERS FROM: 29 TRANSFER TAX 1,713,788 1,340,000 2,090,200 1,672,700 332,700 24.8% 30 MUNICIPAL STREET AID 664,266 564,200 673,100 673,100 108,900 19.3% 31 CIVIL TRAFFIC PENALTIES 495,182 450,000 480,000 496,900 46,900 94.4% 32 WATER/WASTEWATER 500,000 850,000 850,000 875,000 25,000 0.0% 33 ELECTRIC 10,000,000 10,000,000 10,000,000 10,000,000 - 0.0% 34 OTHER RESERVES 58,733 13,200 13,200 - (13,200) -100.0% 35 2003 GO BOND REDEMPTION 475,000 - - - - 0.0% 36 TRANSFERS FROM SUBTOTAL 13,906,969 13,217,400 14,106,500 13,717,700 500,300 3.8% 37 TOTAL REVENUES 40,096,333 41,327,100 41,920,100 42,261,300 934,200 2.3% 38 TOTAL BEGINNING BALANCE & REVENUE 44,458,824 45,304,600 46,740,500 46,790,700 1,486,100 3.3% 25

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE GENERAL FUND EXPENSE SUMMARY $ DIFFERENCE % CHG 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 1 DEPARTMENT EXPENSES: 2 CITY CLERK 377,564 383,400 382,800 412,300 28,900 7.5% 3 COUNCIL 92,870 118,100 113,600 144,100 26,000 22.0% 4 TAX ASSESSOR 303,440 234,800 239,800 244,000 9,200 3.9% 5 FIRE 681,170 745,400 735,400 721,700 (23,700) -3.2% 6 GROUNDS MAINTENANCE 952,159 1,210,300 1,133,000 1,201,300 (9,000) -0.7% 7 LIBRARY 1,380,437 1,510,000 1,456,000 1,635,000 125,000 8.3% 8 RECREATION 658,615 729,500 723,200 747,900 18,400 2.5% 9 LIFE SAFETY 504,840 482,200 479,800 485,200 3,000 0.6% 10 CODE ENFORCEMENT 392,859 419,400 412,700 421,100 1,700 0.4% 11 PLANNING 450,400 534,000 532,800 546,800 12,800 2.4% 12 INSPECTIONS 581,480 664,700 749,000 697,900 33,200 5.0% 13 ECONOMIC DEVELOPMENT 226,308 238,000 245,000 237,700 (300) -0.1% 14 POLICE 14,789,684 15,159,000 15,921,400 16,091,600 932,600 6.2% 15 POLICE EXTRA DUTY 557,432 602,400 634,200 783,600 181,200 30.1% 16 STREETS 543,832 674,500 658,500 1,163,500 489,000 72.5% 17 SANITATION 2,185,408 2,157,900 2,151,100 2,032,800 (125,100) -5.8% 18 CITY MANAGER 553,558 750,300 909,300 683,500 (66,800) -8.9% 19 INFORMATION TECHNOLOGY 730,046 704,800 625,500 716,300 11,500 1.6% 20 FINANCE 946,618 978,500 990,200 1,008,600 30,100 3.1% 21 PUBLIC WORKS - ADMINISTRATION 522,935 626,800 580,300 680,000 53,200 8.5% 22 FACILITIES MANAGEMENT 688,162 707,500 692,200 607,100 (100,400) -14.2% 23 PUBLIC WORKS - ENGINEERING 26,996 181,400 173,400 207,000 25,600 14.1% 24 PROCUREMENT & INVENTORY 534,298 560,200 569,300 585,100 24,900 4.4% 25 FLEET MAINTENANCE 786,500 768,500 760,000 776,300 7,800 1.0% 26 CUSTOMER SERVICE 1,045,588 1,120,100 1,082,000 1,143,800 23,700 2.1% 27 HUMAN RESOURCES 361,384 383,900 376,700 392,500 8,600 2.2% 28 MAYOR 77,861 76,100 76,100 74,000 (2,100) -2.8% 29 DEPARTMENT SUBTOTALS 30,952,444 32,721,700 33,403,300 34,440,700 1,719,000 5.3% 30 OTHER EXPENDITURES: 31 DEBT SERVICE 962,312 660,800 669,400 685,300 24,500 3.7% 32 CONTRIBUTION TO DDP 70,000 70,000 70,000 70,000 - 0.0% 33 MISCELLANEOUS GRANT RELATED EXP - 25,000 25,000 25,000 - 0.0% 34 INSURANCE 674,775 690,000 690,000 700,000 10,000 1.4% 35 RETIREES HEALTH CARE 1,636,500 1,895,600 1,567,700 2,039,700 144,100 7.6% 36 OTHER EMPLOYMENT EXPENSES - 520,100 52,000 392,200 (127,900) -24.6% 37 BANK & CREDIT CARD FEES - 15,000 10,600 15,000 - 0.0% 38 UNCOLLECTIBLES - TRASH AND OTHER 50,113 50,000 50,000 50,000 - 0.0% 39 STREET LIGHTS 775,197 797,700 797,700 804,000 6,300 0.8% 40 NEW STREET PROPERTIES ACQUISITIONS - - 240,400 - - 0.0% 41 OTHER EXPENSE SUBTOTAL 4,168,897 4,724,200 4,172,800 4,781,200 57,000 1.2% 42 TRANSFERS 43 TRANSFER TO CAPITAL ASSET RESERVE 60,000 - 229,600 - - 0.0% 44 TRANSFER TO CAPITAL FUND - PROJECTS 2,196,000 2,625,400 2,625,400 1,859,400 (766,000) -29.2% 45 APPROP. TO THE POLICE PENSION FUND 755,000 570,000 676,500 670,000 100,000 17.5% 46 APPROP. POLICE PENSION - STATE GRANT 629,910 500,000 500,000 500,000 - 0.0% 47 APPROP. TO THE GENERAL PENSION FUND 543,000 - 594,300 - - 0.0% 48 TRANSFER TO CONTINGENCY RESERVE 300,000 - - - - 0.0% 49 TRANSFER TO PARKLAND RESERVE 25,000 - - - - 0.0% 50 TRANSFER TO OTHER/VERIZON RESERVE - 50,000 50,000 - (50,000) -100.0% 51 TRANSFER TO INVENTORY WRITE-OFFS - 10,000 10,000 10,000 - 0.0% 52 TRANSFERS SUBTOTAL 4,508,910 3,755,400 4,685,800 3,039,400 (716,000) -19.1% 53 TOTAL EXPENDITURES 39,630,251 41,201,300 42,261,900 42,261,300 1,060,000 2.6% 54 BUDGET BALANCE 4,828,573 4,103,300 4,493,900 4,493,900 390,600 9.5% 55 TOTAL BUDGET BALANCE & EXPENDITURES 44,458,824 45,304,600 46,755,800 46,755,200 1,450,600 3.2% 56 EXCEEDS/(REMAINS)TO MEET REQUIREMENT 1,620,900 797,100 1,139,100 1,113,000 $ DIFFERENCE 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS 57 RESERVE BALANCES ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET POLICY 58 CONTINGENCY 720,334 467,900 731,000 741,000 10,000 $700K 26

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2016/2017 General Fund Revenue COURT OF GRANTS CHANCERY FEES 3.7% 2.6% POLICE FINES & FEES LICENSES & FRANCHISE FEES 4.2% PERMITS 1.6% 7.4% LIBRARY & RECREATION FEES TRANSFER TAXES 1.3% 4.0% OTHER MISCELLANEOUS RECEIPTS SANITATION FEES 0.6% 6.0% INTERFUND SERVICE FEES 12.3% PROPERTY TAXES 30.6% UTILITY TRANSFERS 25.7% 27

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2016/2017 General Fund Expenditures By Major Function TRANSFER TO CAPITAL PROJECTS 4.4% DEBT SERVICE CITY 1.6% ADMINISTRATION INSURANCE 1.7% OTHER 4.6% STREET 1.2% LIGHTS LIBRARY & RETIREE PENSION 1.9% RECREATION CONTRIBUTIONS 5.6% 2.8% PLANNING & RETIREE MEDICAL INSPECTIONS CONTRIBUTIONS 5.1% 4.8% PUBLIC WORKS 15.8% FINANCIAL ADMINISTRATION 8.9% POLICE & FIRE 41.6% Several General Fund Departments service all City operations. The General Fund bills the utility funds services provided. The receipts are reported as revenue in the General Fund and not netted against the expenditures. 28

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2016/2017 General Fund Expenditures By Expenditure Category RETIREE PENSION CONTRIBUTIONS STREET LIGHTS DEBT SERVICE 2.8% 1.9% 1.6% INSURANCE RETIREE MEDICAL 1.7% CONTRIBUTIONS 4.8% CAPITAL ADMINISTRATIVE 4.4% EXPENSES OTHER 7.0% 0.4% MATERIALS & SUPPLIES 3.3% PERSONNEL SERVICES 72.2% 29

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE PROJECTED COST PER CAPITA BY FUNCTION Fiscal Year 2016-2017 OTHER $13.24 TRANSFER TO CAPITAL PROJECTS $49.53 INSURANCE $18.65 DEBT SERVICE $18.26 STREET LIGHTS $21.42 RETIREE PENSION CONTRIBUTIONS $31.17 RETIREE MEDICAL CONTRIBUTIONS $54.33 PUBLIC WORKS $177.62 FINANCIAL ADMINISTRATION $100.23 $468.75 POLICE & FIRE PLANNING & INSPECTIONS $57.30 LIBRARY & RECREATION $63.48 $51.79 CITY ADMINISTRATION $0.00 $100.00 $200.00 $300.00 $400.00 $500.00 Total per capita based on population estimate of 37,540 = $1,125.77 30

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE GOVERNMENTAL CAPITAL PROJECTS FUND SUMMARY $ DIFFERENCE % CHG 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 1 BEGINNING BALANCE - PROJECTS 2,654,625 154,800 2,926,700 383,900 229,100 148.0% 2 REVENUES 3 STATE GRANTS - Other 70,609 - 80,500 105,000 105,000 0.0% 4 BUDGET BOND/BANK PROCEEDS 3,660,000 - - - - 0.0% 5 INCOME FROM SALE OF ASSETS 86,491 20,300 120,800 - (20,300) -100.0% 6 MISCELLANEOUS RECEIPTS - - 74,700 - - 0.0% 7 INTEREST EARNINGS 1,773 5,000 5,000 5,000 - 0.0% 8 TRANSFER FROM GENERAL FUND 2,196,000 2,625,400 2,625,400 1,859,400 (766,000) -29.2% 9 TRANSFER FROM PARKLAND RESERVE 104,000 - - 80,000 80,000 0.0% 10 SUBTOTAL CAPITAL PROJECT FUNDING SOURCES 6,118,873 2,650,700 2,906,400 2,049,400 (601,300) -22.7% 11 TOTAL BEGINNING BALANCE & FUNDING SOURCES 8,773,498 2,805,500 5,833,100 2,433,300 (372,200) -13.3% 12 EXPENDITURES 13 FIRE 526,617 145,600 445,800 145,700 100 0.1% 14 GROUNDS 65,947 201,100 185,200 58,200 (142,900) -71.1% 15 RECREATION 207,323 - 73,900 165,000 165,000 0.0% 16 LIFE SAFETY - 55,700 55,700 29,500 (26,200) -47.0% 17 POLICE 581,012 262,100 302,700 299,800 37,700 14.4% 18 STREETS 3,597,163 1,428,500 3,735,000 1,026,000 (402,500) -28.2% 19 SANITATION 247,858 449,000 449,000 261,500 (187,500) -41.8% 20 CITY MANAGER - 24,700 24,700 - (24,700) -100.0% 21 FACILITIES MANAGEMENT - - - 27,700 27,700 0.0% 22 PROCUREMENT & INVENTORY 49,672 - - - - 0.0% 23 FLEET MAINTENANCE - 84,000 84,500 31,000 (53,000) -63.1% 24 DEPARTMENT SUBTOTAL 5,275,592 2,650,700 5,356,500 2,044,400 (606,300) -22.9% 25 TRANSFERS & MISCELLANEOUS EXPENSES 26 BOND/LOAN ISSUANCE COST 60,668 - - - - 0.0% 27 TRANSFER TO PARKLAND RESERVE 180,000 - - - - 0.0% 28 TRANSFER TO CAPITAL ASSET RESERVE 330,500 - 92,700 - - 0.0% 29 TRANSFERS & MISCELLANEOUS SUBTOTAL 571,168 - 92,700 - - 0.0% 30 TOTAL EXPENDITURES 5,846,760 2,650,700 5,449,200 2,044,400 (606,300) -22.9% 31 BUDGET BALANCE 2,926,738 154,800 383,900 388,900 234,100 151.2% 32 TOTAL BUDGET BALANCE & EXPENDITURES 8,773,498 2,805,500 5,833,100 2,433,300 (372,200) -13.3% $ DIFFERENCE 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS RESERVE BALANCES ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET POLICY 33 CAPITAL ASSET RESERVE 915,129 512,300 1,022,700 1,028,700 6,000 Min $500K 34 PARKLAND/RECREATION 320,796 304,800 324,900 247,900 (77,000) N/A 31

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE WATER/WASTEWATER FUND SUMMARY $ DIFFERENCE % CHG 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 1 BEGINNING BALANCE - WATER 550,768 861,600 1,072,900 566,700 (294,900) -34.2% 2 BEGINNING BALANCE - WASTEWATER 69,989 293,400 206,900 663,200 369,800 126.0% 3 TOTAL BEGINNING BALANCES 620,757 1,155,000 1,279,800 1,229,900 74,900 6.5% 4 BASE REVENUE: 5 WATER SERVICES 4,889,046 6,200,000 5,366,600 5,800,000 (400,000) -6.5% 6 WASTEWATER SERVICES 3,735,855 3,728,000 3,823,800 3,800,000 72,000 1.9% 7 WASTEWATER TREATMENT SERVICES 2,952,857 3,026,500 2,997,600 3,000,000 (26,500) -0.9% 8 GROUNDWATER INFLOW ADJUSTMENT 1,831,784 1,864,300 1,965,600 1,938,000 73,700 4.0% 9 WATER TANK SPACE LEASING 344,842 341,900 341,900 366,200 24,300 7.1% 10 SEWER IMPACT FEES 482,236 250,000 222,400 228,000 (22,000) -8.8% 11 WATER IMPACT FEES 536,922 250,000 253,400 252,000 2,000 0.8% 12 INTEREST - WATER (396) 1,000 5,000 10,000 9,000 900.0% 13 INTEREST - WASTEWATER (620) 2,000 5,000 10,000 8,000 400.0% 14 MISCELLANEOUS SERVICE FEE 74,982 64,000 56,200 63,000 (1,000) -1.6% 15 TOTAL REVENUES 14,847,508 15,727,700 15,037,500 15,467,200 (260,500) -1.7% 16 TOTAL BEGINNING BALANCE & REVENUES 15,468,265 16,882,700 16,317,300 16,697,100 (185,600) -1.1% No salaries included 17 DIRECT EXPENSES: 18 ENGINEERING & INSPECTION 468,706 517,500 512,500 516,500 (1,000) -0.2% 19 WATER CONSTRUCTION 260,383 - - - - 0.0% 20 WATER DEPARTMENT 399,530 673,300 650,900 655,400 (17,900) -2.7% 21 WASTEWATER DEPARTMENT 790,525 968,600 840,600 962,400 (6,200) -0.6% 22 WATER TREATMENT PLANT 1,452,318 1,910,000 1,743,100 1,727,400 (182,600) -9.6% 23 DIRECT EXPENDITURE SUBTOTAL 3,371,462 4,069,400 3,747,100 3,861,700 (207,700) -5.1% 24 OTHER EXPENSES: 25 DEBT SERVICE - WATER 486,635 545,200 521,100 590,300 45,100 8.3% 26 DEBT SERVICE - WASTEWATER 650,647 586,900 611,300 636,900 50,000 8.5% 27 RETIREES HEALTH CARE 200,000 178,600 60,200 192,400 13,800 7.7% 28 OTHER EMPLOYMENT EXPENSES - 20,000 142,300 60,000 40,000 200.0% 29 KENT COUNTY TREATMENT CHARGE 4,127,919 4,130,000 4,130,000 4,130,000 - 0.0% 30 INTRAFUND SERVICE FEES 1,341,640 1,492,700 1,420,000 1,653,800 161,100 10.8% 31 BANK & CREDIT CARD FEES - 46,200 25,000 25,000 (21,200) -45.9% 32 BOND ISSUANCE COSTS - - - 40,000 33 OTHER EXPENSES SUBTOTAL 6,806,841 6,999,600 6,909,900 7,328,400 328,800 4.7% 34 TRANSFER TO: 35 GENERAL FUND FROM WATER 250,000 550,000 550,000 500,000 (50,000) -9.1% 36 GENERAL FUND FROM WASTEWATER 250,000 300,000 300,000 375,000 75,000 25.0% 37 WATER IMP AND EXT 1,205,285 1,800,000 1,800,000 1,000,000 (800,000) -44.4% 38 WASTEWATER IMP AND EXT 1,803,104 1,500,000 1,500,000 1,000,000 (500,000) -33.3% 39 SEWER IMPACT FEE RESERVE 275,279 - - - - 0.0% 40 WATER IMPACT FEE RESERVE 226,485 - - - - 0.0% 41 CONTINGENCY RESERVE WATER - 32,000 32,000 110,000 78,000 243.8% 42 CONTINGENCY RESERVE WASTEWATER - - - 60,000 60,000 0.0% 43 GENERAL EMPLOYEES PENSION - - 248,400 - - 0.0% 44 TRANSFER TO SUBTOTAL 4,010,153 4,182,000 4,430,400 3,045,000 (1,137,000) -27.2% 45 TOTAL EXPENSES 14,188,456 15,251,000 15,087,400 14,235,100 (1,015,900) -6.7% 46 BUDGET BALANCES 47 BUDGET BALANCE WATER 1,072,915 1,048,600 566,700 1,199,500 150,900 14.4% 48 BUDGET BALANCE WASTEWATER 206,894 583,100 663,200 1,262,500 679,400 116.5% 49 BUDGET BALANCE SUBTOTALS 1,279,809 1,631,700 1,229,900 2,462,000 830,300 50.9% 50 TOTAL BUDGET BALANCES & EXPENSES 15,468,265 16,882,700 16,317,300 16,697,100 (185,600) -1.1% 51 EXCEEDS/(REMAINS)TO MEET REQMNT 1,279,809 373,500 26,900 1,224,600 $ DIFFERENCE 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS 52 RESERVE BALANCES ACTUAL BUDGET REVISED BUDGET FY16 BUDGET POLICY 53 CONTINGENCY - WATER 105,189 107,700 138,000 249,000 111,000 $250K 54 CONTINGENCY - WATER/WASTEWATER 190,209 194,800 191,600 253,100 61,500 $250K 32

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE Fiscal Year 2016/2017 Water/Wastewater Fund Revenue WATER TANK SPACE GROUNDWATER LEASING INFLOW 2.4% IMPACT FEES ADJUSTMENT 3.1% 12.5% MISCELLANEOUS SERVICE FEE 0.5% WASTEWATER WATER SERVICES TREATMENT 37.5% SERVICES 19.4% WASTEWATER SERVICES 24.6% 33

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE 2016/2017 Budget Water/Wastewater Fund Expenses By Major Function INTRAFUND SERVICE FEES 11.8% TRANSFER TO GENERAL FUND 6.1% TRANSFER TO CAPITAL PROJECTS 14.1% TRF TO CONTINGENCY KENT COUNTY WATER TREATMENT FEES 0.8% 29.7% ENGINEERING & INSPECTION 3.6% WATER CONSTRUCTION 0.0% DEBT SERVICE 8.6% WATER RETIREE MEDICAL WATER TREATMENTDEPARTMENT CONTRIBUTIONS PLANT 4.6% 1.4% 12.6% WASTEWATER DEPARTMENT 6.8% 34

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE 2016/2017 Budget Water/Wastewater Fund Expenses By Expense Category INTRAFUND SERVICE FEES 11.5% TRANSFER TO GENERAL FUND 6.1% TRANSFER TO CAPITAL PROJECTS 14.7% KENT COUNTY TREATMENT FEES 28.8% PERSONNEL SERVICES 18.9% RETIREE MEDICAL MATERIALS & CONTRIBUTIONS DEBT SERVICE SUPPLIES 1.3% 8.6% 2.4% ADMINISTRATIVE EXPENSES 7.7% 35

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE WATER/WASTEWATER IMPROVEMENT & EXTENSION FUND SUMMARY $ DIFFERENCE % CHG 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 1 BEGINNING BALANCE - WATER 7,178,064 833,500 4,990,300 1,179,900 346,400 41.6% 2 BEGINNING BALANCE - WASTEWATER 5,677,607 1,027,600 4,551,700 952,600 (75,000) -7.3% 3 TOTAL BEGINNING BALANCES 12,855,671 1,861,100 9,542,000 2,132,500 (5,419,735) 14.6% 4 REVENUES 5 STATE LOAN FUND - WATER - - - 2,400,000 2,400,000 0.0% 6 STATE LOAN FUND - WASTEWATER - - - 884,000 884,000 0.0% 7 TRANS FR OPERATING FUND - WATER 1,205,285 1,800,000 1,800,000 1,000,000 1,600,000 -44.4% 8 TRANS FR OPERATING FUND - WASTEWATER 1,803,104 1,500,000 1,500,000 1,000,000 1,800,000 -33.3% 9 TRANSFER FR WATER IMPACT FEE - - - 190,800 190,800 0.0% 10 TRANSFER FR WASTEWATER IMPACT FEE 1,315,600 165,000 165,000 211,200 211,200 28.0% 11 FEDERAL/STATE GRANTS - - 20,300 - - 0.0% 12 PROCEEDS FROM SALE OF ASSETS 27,283 - - - - 0.0% 13 INTEREST INCOME 39,883 25,000 69,900 20,000 (5,000) -20.0% 14 MISCELLANEOUS RECEIPTS - - 61,400 - - 0.0% 15 TOTAL REVENUES 4,391,155 3,490,000 3,616,600 5,706,000 2,216,000 63.5% 16 TOTAL BEGINNING BALANCES & REVENUES 17,246,826 5,351,100 13,158,600 7,838,500 2,487,400 46.5% 17 EXPENSES 18 W/WW ENGINEERING - - - 30,400 30,400 0.0% 19 WATER 3,392,546 2,028,600 5,442,600 1,338,800 (689,800) -34.0% 20 WASTEWATER 4,277,921 1,822,100 5,299,100 2,021,200 199,100 10.9% 21 WATER TREATMENT PLANT 33,771 - 284,400 1,200,000 - 0.0% 22 TOTAL EXPENSES 7,704,238 3,850,700 11,026,100 4,590,400 739,700 19.2% 23 BUDGET BALANCE - WATER 4,990,615 617,400 1,179,900 2,226,700 1,609,300 260.7% 24 BUDGET BALANCE - WASTEWATER 4,551,973 883,000 952,600 1,021,400 138,400 15.7% 25 TOTAL ENDING BUDGET BALANCES 9,542,588 1,500,400 2,132,500 3,248,100 1,747,700 116.5% 26 TOTAL BUDGET BALANCES & EXPENSES 17,246,826 5,351,100 13,158,600 7,838,500 2,487,400 46.5% $ DIFFERENCE 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS 27 RESERVE BALANCES ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET POLICY 28 CAPITAL ASSET RESERVE-WATER 510,681 522,700 514,600 518,500 (4,200) MIN $500K 29 CAPITAL ASSET RESERVE-WASTEWATER 509,513 521,600 513,400 517,300 (4,300) MIN $500K 30 IMPACT FEE RESERVE - WATER 427,523 203,900 430,700 243,200 39,300 20% of Rev. 31 IMPACT FEE RESERVE - WASTEWATER 1,742,652 1,552,300 1,590,900 1,391,800 (160,500) 20% of Rev. 36

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE ELECTRIC REVENUE FUND SUMMARY $ DIFFERENCE % CHG 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 1 BEGINNING BALANCE 6,602,899 6,177,600 8,117,200 13,095,100 6,917,500 112.0% 2 BASE REVENUE: 3 DIRECT SALES TO CUSTOMER 77,011,592 78,279,200 78,493,800 78,991,200 712,000 0.9% 4 UTILITY TAX 1,266,872 1,281,100 1,309,600 1,320,900 39,800 3.1% 5 MISCELLANEOUS REVENUE 1,038,372 597,200 911,400 548,600 (48,600) -8.1% 6 RENT REVENUE 223,065 202,600 202,600 223,000 20,400 10.1% 7 GREEN ENERGY 128,090 128,000 128,000 128,000 - 0.0% 8 INTEREST EARNINGS 5,909 47,900 35,000 47,900 - 0.0% 9 TRANSFER FROM RATE STABILIZATION 3,000,000 3,000,000 750,000 - (3,000,000) -100.0% 10 TOTAL REVENUES 82,673,900 83,536,000 81,830,400 81,259,600 (2,276,400) -2.7% 11 TOTAL BEGINNING BALANCE & REVENUES 89,276,799 89,713,600 89,947,600 94,354,700 4,641,100 5.2% 12 EXPENSES: 13 POWER SUPPLY 26,170,504 23,402,600 23,402,600 16,557,600 (6,845,000) -29.2% 14 SOLAR ENERGY 1,976,577 2,313,900 2,313,900 2,313,900 - 0.0% 15 SOLAR RENEWAL ENERGY CREDITS 372,329 363,400 363,400 363,400 - 0.0% 16 POWER SUPPLY MANAGEMENT 996,000 996,000 996,000 996,000 - 0.0% 17 REC'S (Renewable Energy Credits) 572,515 673,400 673,400 673,400 - 0.0% 18 PJM CHARGES - ENERGY 5,389,169 7,932,500 7,932,500 12,357,900 4,425,400 55.8% 19 PJM CHARGES - TRANSMISSION & FEES 8,681,190 7,966,100 7,966,100 7,603,800 (362,300) -4.5% 20 CAPACITY CHARGES 9,617,562 10,225,100 10,225,100 10,160,600 (64,500) -0.6% 21 SUB-TOTAL POWER SUPPLY 53,775,846 53,873,000 53,873,000 51,026,600 (2,846,400) -5.3% 22 PLANT OPERATIONS 5,968,784 6,434,600 6,382,900 6,217,100 (217,500) -3.4% 23 GENERATIONS FUELS 1,729,044 1,342,300 1,342,300 431,900 (910,400) -67.8% 24 PJM SPOT MARKET ENERGY (2,560,292) (1,708,300) (1,708,300) (804,900) 903,400 -52.9% 25 PJM CREDITS (560,450) (360,000) (360,000) (360,000) - 0.0% 26 CAPACITY CREDITS (8,706,981) (10,472,100) (10,472,100) (7,355,100) 3,117,000 -29.8% 27 GENERATION SUBTOTAL (4,129,895) (4,763,500) (4,815,200) (1,871,000) 2,892,500 -60.7% 28 POWER SUPPLY & GENERATION SUBTOTAL 49,645,950 49,109,500 49,057,800 49,155,600 46,100 0.1% 29 DIRECT EXPENDITURES 30 TRANSMISSION/DISTRIBUTION 3,625,462 4,068,600 3,610,300 3,605,700 (462,900) -11.4% 31 ELECTRICAL ENGINEERING 1,166,201 1,335,800 1,243,300 1,247,900 (87,900) -6.6% 32 ADMINISTRATION 609,819 839,300 881,800 929,700 90,400 10.8% 33 METER READING 371,658 360,500 322,200 378,600 18,100 5.0% 34 SYSTEMS OPERATIONS 703,431 679,800 612,700 651,700 (28,100) -4.1% 35 DIRECT EXPENDITURE SUBTOTALS 6,476,572 7,284,000 6,670,300 6,813,600 (470,400) -6.5% 36 OTHER EXPENSES: 37 UTILITY TAX 1,266,872 1,281,100 1,309,600 1,320,900 39,800 3.1% 38 ALLOW FOR UNCOLLECTIBLES 200,000 200,000 200,000 250,000 50,000 25.0% 39 CONTRACTUAL SERVICES - RFP'S 266,856 - - - - 0.0% 40 RETIREES HEALTH CARE 513,300 537,800 57,700 600,000 62,200 11.6% 41 OTHER EMPLOYMENT EXPENSES - 72,000 40,300 128,200 56,200 78.1% 42 OPEB UNFUNDED LIABILITY 1,009,800 1,030,000 - - (1,030,000) -100.0% 43 GREEN ENERGY PAYMENT TO DEMEC 128,161 128,000 128,000 128,000 - 0.0% 44 INTRAFUND SERVICE FEES 3,478,806 3,738,500 3,573,500 3,564,900 (173,600) -4.6% 45 INTEREST ON DEPOSITS 18,098 20,500 20,500 21,000 500 2.4% 46 BANK & CREDIT CARD FEES - 242,300 259,300 275,000 32,700 13.5% 47 DEBT SERVICE 3,405,202 3,402,000 1,617,700 1,618,000 (1,784,000) -52.4% 48 OTHER EXPENSES SUBTOTAL 10,287,095 10,652,200 7,206,600 7,906,000 (2,746,200) -25.8% 49 TRANSFER TO: 50 IMPROVEMENT & EXTENSION 4,750,000 3,500,000 3,500,000 2,500,000 (1,000,000) -28.6% 51 GENERAL FUND 10,000,000 10,000,000 10,000,000 10,000,000 - 0.0% 52 TRANSFER TO FUTURE CAPACITY RESERVE - - - 750,000 750,000 0.0% 53 TRANSFER TO DEPRECIATION RESERVE - - - 750,000 750,000 0.0% 54 TRANSFER INSURANCE RESERVE - 10,000 10,000 - (10,000) -100.0% 55 TRANSFER CONTINGENCY RESERVE - 13,000 13,000 - (13,000) -100.0% 56 RATE STABILIZATION RESERVE - - 394,800 1,250,000 1,250,000 0.0% 57 TRANSFER TO SUBTOTAL 14,750,000 13,523,000 13,917,800 15,250,000 1,727,000 12.8% 58 TOTAL EXPENSES 81,159,617 80,568,700 76,852,500 79,125,200 (1,443,500) -1.8% 59 BUDGET BALANCE - WORKING CAPITAL 8,117,182 9,144,900 13,095,100 15,229,500 6,084,600 66.5% 60 TOTAL BUDGET BALANCE & EXPENSES 89,276,799 89,713,600 89,947,600 94,354,700 4,641,100 5.2% 61 EXCEEDS/(REMAINS)TO MEET REQUIREMENT (1,291,618) (365,700) 3,522,600 5,636,900 $ DIFFERENCE 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS 62 RESERVE BALANCES ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET POLICY 63 CONTINGENCY RESERVE 822,677 826,000 841,900 848,300 22,300 $750K 64 INSURANCE RESERVE 740,641 743,600 756,300 762,000 18,400 $750K 65 RATE STABILIZATION RESERVE 7,505,354 8,583,000 7,207,100 8,511,900 (71,100) 10% - 20% 37

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2016/2017 Revenue DIRECT SALES TO CUSTOMER 97.2% TRANSFER FROM UTILITY TAX RATE STABILIZATION 1.6% 0.0% MISCELLANEOUS REVENUE 1.2% 38

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2016/2017 Expense by Function ADMINISTRATION METER READING 1.2% 0.5% ENGINEERING SYSTEMS 1.6% OPERATIONS T&D 0.9% 4.7% TRANSFER TO GENERAL FUND 13.1% TRANSFER TO CAPITAL PROJECTS 3.3% INTERFUND SERVICE FEES 4.7% DEBT SERVICE POWER SUPPLY & 2.1% GENERATION 64.5% RETIREE MEDICAL CONTRIBUTIONS MISCELLANEOUS 0.8% EXPENSES 0.9% STATE UTILITY TAXES 1.7% 39

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE Electric Fund Fiscal Year 2016/2017 Expense by Category POWER SUPPLY & GENERATION 64.0% ADMINISTRATIVE EXPENSES TRANSFER TO 1.4% GENERAL FUND 13.0% MATERIALS & SUPPLIES TRANSFER TO 0.9% CAPITAL PROJECTS PERSONNEL DEBT SERVICE 3.3% SERVICES 2.1% 7.4% INTERFUND SERVICE FEES 4.6% RETIREE MEDICAL CONTRIBUTIONS 0.8% MISCELLANEOUS STATE UTILITY EXPENSES TAXES 0.9% 1.7% 40

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE ELECTRIC IMPROVEMENT & EXTENSION FUND SUMMARY $ DIFFERENCE % CHG 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 REV 1 BEGINNING BALANCE 5,847,854 3,623,600 6,904,500 5,349,700 1,726,100 47.6% 2 REVENUES 3 TRANSFER FROM ELECTRIC 4,750,000 3,500,000 3,500,000 2,500,000 (1,000,000) -28.6% 4 TRANSFER FROM BOND RESERVE - - 2,108,000 - - 0.0% 5 GENERAL SERVICE BILLING 95,045 1,900,000 1,900,000 900,000 (1,000,000) -52.6% 6 DEVELOPMENT GRANTS - - 15,000 5,000 5,000 0.0% 7 INCOME FROM SALE OF ASSETS 39,637 - - - - 0.0% 8 INTEREST EARNINGS 1,047 26,700 57,900 40,000 13,300 49.8% 9 TOTAL REVENUES 4,885,729 5,426,700 7,580,900 3,445,000 (1,981,700) -36.5% 10 11 TOTALS 10,733,583 9,050,300 14,485,400 8,794,700 (255,600) -2.8% 12 EXPENSES 13 ELECTRIC GENERATION 1,899,229 1,655,000 2,299,800 1,842,800 187,800 11.3% 14 TRANSMISSION AND DISTRIBUTION 1,078,077 2,887,600 3,524,900 1,975,000 (912,600) -31.6% 15 ELECTRICAL ENGINEERING 851,740 1,724,300 3,288,000 910,700 (813,600) -47.2% 16 METER READING - - 23,000 41,800 41,800 0.0% 17 ERP SYSTEM - - - 1,000,000 1,000,000 0.0% 18 TOTAL EXPENSES 3,829,046 6,266,900 9,135,700 5,770,300 (496,600) -7.9% 19 BUDGET BALANCE 6,904,537 2,783,400 5,349,700 3,024,400 241,000 8.7% 20 TOTAL BUDGET BALANCE & EXPENSES 10,733,583 9,050,300 14,485,400 8,794,700 (255,600) -2.8% $ DIFFERENCE 2014/15 2015/16 2015/16 2016/17 FY 17 PP VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET POLICY 21 RESERVE BALANCES 22 DEPRECIATION RESERVE 9,957,873 9,998,200 10,083,600 10,910,200 912,000 Min $10M 23 FUTURE CAPACITY RESERVE 10,107,899 10,148,700 10,108,400 10,908,900 760,200 Min $10M 41

FY 2017 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Sec. 44. - Annual budget. On or before the second Monday of May of each year, the city manager shall prepare and submit to the council, a budget, presenting a financial plan for conducting the affairs of the city for the ensuing fiscal year. The total of proposed expenditures shall not exceed the total of anticipated income. The budget shall include the following information: 1. A detailed statement showing the expenses of conducting each department and office of the city for the current year and last preceding fiscal year. 2. A detailed estimate of the expenses of conducting each department and office of the city for the ensuing fiscal year with reasons for the increases and decreases recommended. 3. The amount of the debt of the city together with a schedule of maturities of bond issues. 4. A statement showing the amount required for interest on the city debt and for paying off any bonds maturing during the year and the amount required for the sinking fund. 5. An itemized statement of all anticipated income of the city with a comparative statement of the amounts received by the city from each of the same or similar sources for the last preceding and current fiscal years. 6. An estimate of the amount of money to be received from taxes. 7. Such other information as the city manager may think desirable or as may be required by the council. The council shall on or before the second Monday in the month of June in each year adopt a budget for the succeeding fiscal year. The council shall, so far as possible, adhere to the budget so adopted in the making of appropriations. (Amd. of 7-12-2005 (S.B. 126)) 43

CITY OF DOVER FINANCIAL POLICIES Amended October 12, 2015 44

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. 45

Expenditure Policy 1. Basic and essential services provided by the City will receive first 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 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 unfunded retirement liabilities; • 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. 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. 46

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 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. 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, 47

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 $2.5 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 – Water/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 each of the Water & 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 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 the Water & 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 combined Water & 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 replacements should equal the annual depreciation of the current assets. The City will maintain a minimum balance of $500,000 for each utility for Capital Asset Replacements. The City will 48

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 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. 8. The Water & Wastewater Improvement & Extension Fund budget balance shall be no less than $200,000 of the current fiscal year’s appropriation for water and 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 – 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 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 year, but in any case, no longer than three 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. 49

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. 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. 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. 50

Investment and Cash Management Policy 1. The City will deposit all receipts on a timely basis in interest bearing accounts. 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. 51

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. 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. 7. Adoption: Approval by City Council: January 28, 2002 Most recent amendments: 1. Amended by City Council on June 11, 2014 2. Amended by City Council on September 8, 2014 3. Amended by City Council on October 12, 2015 52

CITY OF DOVER DEPARTMENT OF FINANCE POLICY MANUAL TITLE: Budget Administration – Policy for Operating Departments DATE: September 8, 2014 Each Department Head is responsible for managing their overall budgets for account variances created by routine operating expenses. This policy is intended to permit the redistribution of funds in departmental budgets when unexpected events or transactions occur. It establishes the procedure to be followed when the approval of a supplemental appropriation is requested. It restricts the redistribution of personnel and capital outlay accounts. All redistributions are to be rounded to the nearest hundred dollars (no cents). 1. Definitions, as used in this policy: “Fund”: In governmental accounting, a fund is a fiscal and accounting entity with a self- balancing set of accounts, created and maintained for a particular purpose and having transactions subject to legal or administrative restrictions. A separate budget is provided for each fund. “Department”: Departments are the major organizational sub-divisions. They have a broad overall purpose. The City of Dover is organized into twelve (12) departments: City Clerk, City Manager, Customer Services, Electric, Information Services, Finance and Procurement & Inventory, Human Resources, Planning & Inspections and Parks & Recreation & Library, Police, Public Works, and Tax Assessor. “Division”: Is the major operational areas of the City. Each Division has been assigned to one of the Departments listed above according to the type of activity it performs. For example, the Electric Engineering Division is part of the Electric Department. “Category”: Within each division, each expenditure line item is grouped into a category of related expenditures. The budget for each line item is listed by categorical total. Examples of a category include personnel services, materials & supplies, administrative expenditures, capital outlay, project accounts, and depreciation. 2. Department Managers may redistribute monies “within” a group of accounts in a particular category, except salary/benefits, and capital outlay accounts to address unexpected events or transactions. Form COD #98 shall be used to request the transfer of funds. The monies shall not be encumbered until the Controller/Treasurer has returned a copy of Form COD #98 advising the manager that the redistribution has been entered into the budget software. 3. Transfers between categories material/supplies and administrative are permitted. 4. Transfers from salary and benefit accounts are permitted upon the approval of the City Council to cover unanticipated expenses created by vacancies. Budget savings from these line items will transferred to the pension and OPEB funds towards the City’s unfunded liability. 53

5. The redistribution request must be submitted to the Finance Department for verification and confirmation, and then Finance will forward to the City Manager. Confirmation of the change will be made to the originating department by the Finance Department once the change has been approved. 6. No funds authorized in capital outlay may be encumbered unless said purchase was detailed in the “approved” budget. Any Capital Improvement Project (CIP) deferrals due to cost over-runs in other CIP items shall be communicated to the Council and the Controller/Treasurer. The City Manager may approve transfers of savings from completed CIP items to non- completed CIP items. Any transfers that cause the particular item or project to exceed its original budget 10% or greater will be communicated to Council and the Controller/Treasurer. To request an exception in capital outlay or project categories, submit a written memorandum explaining the request and attach a copy of the original budget submission. The memorandum must explain the reason for not purchasing the authorized items. A copy noting the action taken on the request by the City Manager will be returned to the respective department. Council and the Controller/Treasurer will be copied on all exception request approvals. All capital outlay change requests must be accompanied by a Capital Improvement Project worksheet in the following instances: - Scrap a CIP and create a new CIP - Reduce approved CIP and create a new CIP - New funded CIP (grant) The Controller/Treasurer will adjust project budgets each year to include prior year project balances before finalizing the Carry Forward Budget Balances for multi-year projects or projects not completed due to unforeseen circumstances. This process will be followed only on projects that were approved by City Council in a prior year CIP. 7. The City Manager may approve intra-fund transfers (i.e., within the General Fund) of up to five percent per annum, Form COD #98, with the exception of line items associated with salary and benefits. 8. All personnel positions will receive and be adhered to, the documented increases as approved through the budget process. Any exceptions require Council approval. 9. Budget amendments exceeding that authorized above or that affect budget balances shall be referred to the City Council. 54

CITY OF DOVER COST CENTER REQUEST FOR BUDGET AMENDMENT Department: Fiscal Year: From Account #: Date of Request: To Account #: (Check Only One) Change Within Budget Supplemental Appropriation By: Departmental Transfers (Signature) Net Current Requested Element Account Original Previous Revised Change or Adjusted YTD Object Name Budget Changes Budget Supplement Budget Expense FROM TO 1 2 3 4 5 6 7 8 Request Justification: Instructions: Complete all appropriate items. Figures in columns four and seven must be preceded by a "plus" or a "minus" sign. Round all figures to nearest one hundred dollar. Use the reverse side of this form if additional space is needed to justify request. Form must bear the live signature(s) of cost center manager(s). Before submitting request to Finance Department for consideration, obtain verification from the accounting department that all figures are correct. Submit copy of request to the City Manager. A copy will be returned noting the action taken. Approval: City Manager Controller/Treasurer Date of Action: Approved as: Requested Approved as Modified Denied Deferred Until: For Finance Department Use Only Processed: By: COD FINANCE FORM 98 55

 PERSONNEL TABLE  PERSONNEL COST SUMMARY  OVERTIME TRENDS  FY 14 THROUGH FY 17 COMPARISON

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Fiscal Year 2017 Proposed Budget 2014-2015 2015-2016 2016-2017 DEPT/DIVISION BUDGET BUDGET BUDGET CHANGE CITY CLERK 4.0 4.0 4.0 0.0 CITY MANAGER 4.0 4.0 4.0 0.0 CODE ENFORCEMENT 5.0 5.0 5.0 0.0 CUSTOMER SERVICES 14.0 14.0 13.0 (1.0) ECONOMIC DEVELOPMENT 3.0 3.0 3.0 0.0 FACILITIES MANAGEMENT 7.0 7.0 5.0 (2.0) FINANCE 8.0 8.0 8.0 0.0 FIRE DEPARTMENT 6.0 5.0 5.0 0.0 FLEET MAINTENANCE 6.0 6.0 6.0 0.0 GROUNDS 13.0 13.0 13.0 0.0 HUMAN RESOURCES 3.0 3.0 3.0 0.0 INFORMATION TECHNOLOGY 5.0 4.0 4.0 0.0 INSPECTIONS 6.0 6.0 6.0 0.0 LIBRARY 13.0 13.0 13.0 0.0 LIFE SAFETY 3.0 3.0 3.0 0.0 MAYOR 1.0 1.0 1.0 0.0 PARKS AND RECREATION 5.0 5.0 5.0 0.0 PLANNING 5.0 6.0 6.0 0.0 POLICE - TOTAL* 124.0 134.0 134.0 0.0 PROCUREMENT AND INVENTORY 3.0 3.0 3.0 0.0 PUBLIC WORKS - ADMINISTRATION 5.0 6.0 6.0 0.0 PUBLIC WORKS - ENGINEERING 3.0 3.0 3.0 0.0 SANITATION 11.0 10.0 10.0 0.0 STREETS 8.0 8.0 8.0 0.0 TAX ASSESSOR 3.0 3.0 3.0 0.0 GENERAL FUND AND CDBG TOTAL 268.0 277.0 274.0 (3.0) ELECTRIC ADMINISTRATION 3.0 4.0 5.0 1.0 ELECTRIC SYSTEM OPERATIONS 5.0 5.0 5.0 0.0 ELECTRIC ENGINEERING 10.0 10.0 10.0 0.0 ELECTRIC T & D 24.0 24.0 24.0 0.0 METER READING - CUSTOMER SERVICE 3.0 4.0 4.0 0.0 ELECTRIC FUND TOTAL 45.0 47.0 48.0 1.0 WATER/WASTEWATER ENGINEERING 5.0 5.0 5.0 0.0 WATER CONSTRUCTION 3.0 0.0 0.0 0.0 WATER MANAGEMENT 4.0 6.0 6.0 0.0 WASTEWATER MANAGEMENT 11.0 11.0 11.0 0.0 WATER TREATMENT PLANT 11.0 13.0 13.0 0.0 WATER/WASTEWATER FUND TOTAL 34.0 35.0 35.0 0.0 TOTAL FULL-TIME PERSONNEL 347.0 359.0 357.0 (2.0) *101 Officers; 33 Civilians - 134 Total Employees 2014-2015 2015-2016 2016-2017 DEPT/DIVISION BUDGET BUDGET BUDGET CHANGE PART-TIME PERSONNEL CITY COUNCIL COMMITTEES 17.0 17.0 17.0 0.0 CITY MANAGER 0.0 4.0 4.0 0.0 PLANNING COMMISSION 14.0 14.0 14.0 0.0 FIRE (4 On Call Dispatchers & Chief's Assistant) 2.0 3.0 5.0 2.0 GROUNDS 1.0 0.0 0.0 0.0 PARKS AND RECREATION 14.0 14.0 14.0 0.0 LIBRARY 13.0 19.0 19.0 0.0 PROCUREMENT AND INVENTORY 1.0 1.0 1.0 0.0 CUSTOMER SERVICES 1.0 4.0 4.0 0.0 FINANCE 0.0 1.0 0.0 (1.0) INFORMATION TECHNOLOGY 0.0 1.0 1.0 0.0 ELECTRIC ENGINEERING 0.0 0.0 1.0 1.0 COMMUNITY DEVELOPMENT GRANT 0.0 0.0 0.0 0.0 SUBSTANCE ABUSE GRANT 15.0 10.0 10.0 0.0 POLICE CADET - GRANT 0.0 6.0 6.0 0.0 TOTAL PART-TIME PERSONNEL 78.0 94.0 96.0 2.0 TOTAL PERSONNEL 425.0 453.0 453.0 0.0 57

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Personnel Budget Fiscal Year 2017 Total City by Fund Dept/Div Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 1100-511 City Clerk $ 228,300 $ - $ - $ - $ 228,300 $ 144,500 $ 372,800 1200-512 City Council - - - 84,300 84,300 6,700 91,000 1300-513 Assessor 132,200 - - - 132,200 85,700 217,900 1400-514 Fire 207,500 600 43,000 37,100 288,200 149,500 437,700 1500-522 Grounds 493,200 2,200 12,200 - 507,600 445,800 953,400 1500-523 Library 616,300 - 3,700 271,200 891,200 477,800 1,369,000 1500-525 Recreation 234,400 - 1,600 122,100 358,100 141,400 499,500 1600-531 Life Safety 150,300 8,500 8,000 - 166,800 64,800 231,600 1600-532 Code Enforcement 222,700 - 2,500 - 225,200 171,100 396,300 1600-533 Planning 380,300 (36,000) 1,000 15,000 360,300 152,800 513,100 1600-534 Building Inspections 277,500 - 2,000 - 279,500 224,100 503,600 1600-535 Economic Development 151,700 - - - 151,700 62,700 214,400 1700-542 Civilian Police 1,467,600 26,100 70,900 - 1,564,600 1,029,100 2,593,700 1700-543 Law Enforcement 7,291,700 212,100 450,600 - 7,954,400 4,298,500 12,252,900 1700-544 Police Extra Duty 704,300 - - - 704,300 97,400 801,700 1800-554 Streets 306,800 1,700 7,900 - 316,400 272,600 589,000 1800-555 Sanitation 380,800 1,300 17,500 - 399,600 333,300 732,900 2100-515 City Manager 345,500 6,000 2,000 11,500 365,000 138,300 503,300 2200-516 Information Technology 250,200 - - 13,800 264,000 177,400 441,400 2300-517 Finance 515,800 - - - 515,800 295,800 811,600 2400-551 Public Works Admin 370,500 500 - - 371,000 290,600 661,600 2500-552 Facilities 234,900 700 6,400 - 242,000 217,500 459,500 2600-553 Public Works Engineering 132,400 400 500 - 133,300 70,300 203,600 2700-571 Procurement & Inventory 165,800 - 1,000 21,400 188,200 125,800 314,000 2800-572 Fleet Maintenance 280,100 3,300 6,700 - 290,100 176,100 466,200 2900-529 Customer Service 556,100 - - 82,700 638,800 438,400 1,077,200 3100-518 Human Resources 187,100 - - - 187,100 158,000 345,100 3200-519 Mayor 45,000 - - - 45,000 12,300 57,300 Total General Fund $ 16,329,000 $ 227,400 $ 637,500 $ 659,100 $ 17,853,000 $ 10,258,300 $ 28,111,300 Dept/Div Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 2600-553 Engineering $ 310,900 $ 900 $ 1,000 $ - $ 312,800 $ 140,800 $ 453,600 6800-568 Water 281,000 8,200 12,000 - 301,200 226,200 527,400 6900-569 Wastewater 383,400 12,700 25,000 - 421,100 233,300 654,400 7600-576 Water Treatment 583,400 6,000 30,000 - 619,400 420,700 1,040,100 Total Water/Wastewater Fund $ 1,558,700 $ 27,800 $ 68,000 $ - $ 1,654,500 $ 1,021,000 $ 2,675,500 Dept/Div Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 8200-562 T&D $ 1,513,300 $ 49,200 $ 106,800 $ - $ 1,669,300 $ 983,200 $ 2,652,500 8300-563 Engineering 605,200 10,800 11,100 10,600 637,700 303,800 941,500 8400-564 Administration 346,700 - - - 346,700 133,000 479,700 8500-565 Meter Reading 185,100 8,100 19,100 12,500 224,800 125,800 350,600 8600-526 System Operators 338,800 5,200 72,900 - 416,900 234,800 651,700 Total Electric Fund $ 2,989,100 $ 73,300 $ 209,900 $ 23,100 $ 3,295,400 $ 1,780,600 $ 5,076,000 Dept/Div Division Base Pay Bonus/Allow./SD Overtime Part Time/Temp Total Total Total Number Title 10-11 On Call 10-11 10-12 10-13 Wages Benefits Personnel 9900-596 CDBG $ - $ 36,000 $ - $ - $ 36,000 $ - $ 36,000 9900-542 Police Cadet Program - - - 71,400 71,400 9,700 81,100 1500-581 Substance Abuse Grant - - - 59,600 59,600 4,700 64,300 Total Grant Funds $ - $ 36,000 $ - $ 131,000 $ 167,000 $ 14,400 $ 181,400 GRAND TOTAL $ 20,876,800 $ 364,500 $ 915,400 $ 813,200 $ 22,969,900 $ 13,074,300 $ 36,044,200 58

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY OF DOVER OVERTIME COMPARISON FISCAL YEAR 2014 THROUGH 2017 2014 2015 2016 THROUGH APRIL (83.0%) 2017 DEPARTMENT Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Orig. Budget Actual Variance % To Date Proposed CITY CLERK - - - --- - - - --- - - - --- - FIRE 48,800 45,836 2,964 93.9% 32,000 43,706 (11,706) 136.6% 43,000 27,699 15,301 64.4% 43,000 GROUNDS 14,900 15,057 (157) 101.1% 11,100 12,002 (902) 108.1% 8,300 11,925 (3,625) 143.7% 12,200 PARKS & RECREATION - 102 (102) --- - 398 (398) --- 1,500 1,271 229 84.7% 1,600 LIBRARY 3,700 5,496 (1,796) 148.5% 3,900 3,714 186 95.2% 5,600 2,892 2,708 51.6% 3,700 LIFE SAFETY 7,000 9,523 (2,523) 136.0% 7,600 8,683 (1,083) 114.2% 8,600 3,380 5,220 39.3% 8,000 CODE ENFORCEMENT 2,000 1,179 821 58.9% 2,000 1,891 109 94.5% 5,000 1,025 3,975 20.5% 2,500 PLANNING - 377 (377) --- - 282 (282) --- 700 729 (29) 104.2% 1,000 PUBLIC INSPECTIONS 1,000 1,840 (840) --- 1,800 2,084 (284) 115.8% 1,800 2,975 (1,175) 165.3% 2,000 POLICE CIVILIAN 66,200 83,514 (17,314) 126.2% 50,000 82,711 (32,711) 165.4% 66,400 71,029 (4,629) 107.0% 70,900 POLICE LAW ENFORCEMENT 500,000 355,468 144,532 71.1% 400,000 433,344 (33,344) 108.3% 445,000 357,336 87,664 80.3% 450,400 STREET 8,800 10,867 (2,067) 123.5% 4,700 7,574 (2,874) 161.1% 4,100 6,836 (2,736) 166.7% 7,900 SANITATION 13,200 26,215 (13,015) 198.6% 12,100 17,988 (5,888) 148.7% 12,100 14,932 (2,832) 123.4% 17,500 CITY MANAGER 1,500 2,513 (1,013) 167.5% 2,000 517 1,483 25.9% 2,000 1,192 808 59.6% 2,000 FINANCE - 104 (104) --- - 37 (37) --- - 12 (12) #DIV/0! - PW ADMINISTRATION - - - --- - - - --- - - - #DIV/0! - FACILITIES MANAGEMENT 7,600 14,238 (6,638) 187.3% 10,500 11,771 (1,271) 112.1% 10,500 7,990 2,510 76.1% 6,400 PROCUREMENT & INVENTORY - 2,132 (2,132) --- 1,600 756 844 47.2% 1,000 423 577 42.3% 1,000 VEHICLE MAINTENANCE 2,400 10,451 (8,051) 435.5% 1,000 6,302 (5,302) 630.2% 1,000 6,021 (5,021) 602.1% 6,700 HUMAN RESOURCES - - - --- - - - --- - 159 (159) #DIV/0! - WATER ENGINEERING 3,300 927 2,373 28.1% 1,600 943 657 58.9% 800 - 800 0.0% 1,000 CONSTRUCTION & MAINT 15,000 12,178 2,822 81.2% 7,100 6,743 357 95.0% - - - #DIV/0! - WATER 11,200 11,755 (555) 105.0% 9,100 8,632 468 94.9% 13,400 12,374 1,026 92.3% 12,000 WASTE-WATER 27,100 24,351 2,749 89.9% 27,000 23,559 3,441 87.3% 27,000 11,467 15,533 42.5% 25,000 WATER TREATMENT PLANT 19,700 24,591 (4,891) 124.8% 34,800 26,750 8,050 76.9% 32,300 38,011 (5,711) 117.7% 30,000 TRANSMISSION/DISTRIBUTION 127,800 110,376 17,424 86.4% 115,000 111,864 3,136 97.3% 115,000 87,458 27,542 76.1% 106,800 ELECTRIC ENGINEERING 15,000 10,912 4,088 72.7% 11,000 7,792 3,208 70.8% 11,000 4,387 6,613 39.9% 11,100 ELECTRIC ADMINISTRATION - - - --- 2,000 91 1,909 4.6% 2,000 - 2,000 0.0% - ELECTRIC METERING 8,800 9,377 (577) 106.6% 5,000 13,155 (8,155) 263.1% 11,100 13,700 (2,600) 123.4% 19,100 ELECTRIC SYSTEMS OPERATIONS 50,300 68,038 (17,738) 135.3% 50,000 77,426 (27,426) 154.9% 50,000 58,374 (8,374) 116.7% 72,900 TOTAL 955,300 857,416 97,884 89.8% 802,900 910,713 (107,813) 113.4% 879,200 743,596 135,604 84.6% 914,700 ELECTRIC PLANT OPERATIONS 229,500 226,536 2,964 98.7% 198,700 230,378 (31,678) 115.9% 209,200 196,978 12,222 94.2% 185,500 POLICE EXTRA DUTY 690,400 588,971 101,429 85.3% 633,300 478,834 154,466 75.6% 529,200 357,071 172,129 67.5% 704,300 59

 GENERAL FUND  WATER/WASTEWATER FUND  ELECTRIC REVENUE FUND

City of Dover General Fund Financial Projections 2017 – 2021 Budget Meetings May 24, 2016 62

Key Assumptions • The FY17 – FY21 Forecast continues to be short on revenues to cover projected expenses incorporating the current growth assumptions. • Projected Revenues  Miscellaneous Revenue – includes Franchise fees, rental income, recreation revenues, administration fees for collecting County impact fees, sale of assets, and other miscellaneous items  Transfers In Other (Funds) – includes transfer of revenues from Transfer Taxes, and Police Grants for Extra Duty reimbursements  Growth Assumptions on slide #4 • Projected Operating Expenses  Other Charges represents the set aside for vacation sell back, retirements, and education assistance  Fund Expense – includes Insurance, bad debt expense, City Police Pension Plan appropriations, miscellaneous grant expenses and DDP contributions  Growth assumptions as indicated on slide #5 • Water/Wastewater Fund Transfer  Phases-in increase for Wastewater each year through 2020 • Funds Capital projects through operating transfers, reserves, and grants  Exceptions are the Tar Ditch storm water project, estimated at $7.7 million, and redevelopment of Schutte Park $3.5 million. Total $11.2 million; Will require debt issuance and/or grants; See slide #9 63

Revenues, Expenditures & Fund Balance 2016B 2017B 2018F 2019F 2020F 2021F FUND BALANCE-BEGINNING 4,400,300 4,073,800 4,073,800 2,719,400 950,600 (1,004,000) REVENUES AND SOURCES 01-PROPERTY TAXES 12,833,500 12,932,900 13,094,600 13,258,300 13,424,000 13,598,500 02-LICENSES AND PERMITS 2,908,300 3,129,100 3,156,000 3,219,100 3,283,500 3,349,100 03-GRANTS RECEIVED 1,346,600 1,296,600 1,296,600 1,296,600 1,296,600 1,296,600 04-COURT OF CHANCERY FEES 1,090,400 1,100,000 1,122,000 1,144,400 1,167,300 1,190,600 05-SANITATION FEES AND REBATES 2,530,000 2,538,300 2,551,000 2,563,700 2,576,600 2,589,400 06-LIBRARY REVENUE - GENERAL 379,600 382,900 384,800 386,700 388,700 390,600 07-FINES AND POLICE REVENUE 1,112,900 1,288,300 1,301,200 1,314,200 1,327,300 1,340,600 08-INVESTMENT INCOME (LOSS) 140,000 90,000 90,500 90,900 91,400 91,800 09-MISCELLANEOUS SERVICES 981,800 981,300 996,000 1,015,900 1,036,300 1,057,000 10-INDIRECT SERVICES BILLING 5,006,200 5,218,700 5,375,300 5,536,500 5,702,600 5,873,700 11-TRANSFERS IN-ELECTRIC 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 12-TRANSFERS IN-WATER/WW 850,000 875,000 900,000 950,000 1,000,000 1,000,000 13-TRANSFERS IN-OTHER 2,756,100 2,428,200 2,471,600 2,515,900 2,561,000 2,607,000 TOTAL REVENUES AND SOURCES 41,935,400 42,261,300 42,739,600 43,292,200 43,855,300 44,384,900 EXPENDITURES AND USES 01-SALARIES AND WAGES 17,437,800 17,838,500 18,270,300 18,727,100 19,195,300 19,675,100 02-FICA 1,315,600 1,366,700 1,400,900 1,435,900 1,471,800 1,508,600 03-HEALTH INSURANCE 3,009,500 3,401,400 3,605,500 3,821,800 4,051,100 4,294,200 04-OTHER-BENEFITS 650,800 715,500 722,700 729,900 737,200 744,600 05-RETIREE HEALTHCARE 1,567,700 2,039,700 2,121,300 2,206,100 2,294,400 2,386,200 07-PENSION 2,689,700 3,262,800 3,344,400 3,428,000 3,513,700 3,601,500 08-OPEB 1,773,100 1,508,300 1,538,500 1,569,200 1,600,600 1,632,600 09-MATERIALS & SUPPLIES 1,364,600 1,380,700 1,394,500 1,408,500 1,422,500 1,436,800 10-ADMIN EXPENDITURES 5,172,800 4,981,800 5,056,500 5,132,400 5,209,400 5,287,500 11-FUND EXPENSE 2,251,100 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 12-STREET LIGHT 797,700 804,000 808,000 812,100 816,100 820,200 13-OTHER-CHARGES 342,400 392,200 392,200 392,200 392,200 392,200 14-TRANSFER-TO-DEBT 669,400 685,300 428,700 428,700 428,700 428,700 15-TRANSFER-TO-CIP 2,625,400 1,859,400 2,985,500 2,944,100 2,652,100 3,332,200 TOTAL REVENUES AND SOURCES 42,261,900 42,261,300 44,094,000 45,061,000 45,810,100 47,565,400 SURPLUS/(DEFICIT) (326,500) - (1,354,400) (1,768,800) (1,954,800) (3,180,500) % REVENUE -1% 0% -3% -4% -4% -7% FUND BALANCE-ENDING 4,073,754 4,073,800 2,719,400 950,600 (1,004,000) (4,184,600) % OF REVENUES AND SOURCES 9.7% 9.6% 6.4% 2.2% -2.3% -9.4% Additional Funds Needed (718,900) (692,900) 699,800 2,512,800 4,512,400 7,735,400 64

Revenue Assumptions REVENUES AND SOURCES ACCTTYPE 2016B 2017B 2018F 2019F 2020F 2021F ACCTTYPE 1.3% 1.3% 1.3% 1.3% 01-PROPERTY TAXES 12,833,500 12,932,900 13,094,600 13,258,300 13,424,000 13,598,500 01-PROPERTY TAXES 14.4% 0.8% 1.3% 1.3% 1.2% 1.3% ACCTTYPE 2.0% 2.0% 2.0% 2.0% 03-LICENSES AND PERMITS 2,908,300 3,129,100 3,191,700 3,255,500 3,320,600 3,387,000 03-LICENSES AND PERMITS 0.5% 7.6% 2.0% 2.0% 2.0% 2.0% ACCTTYPE 0.0% 0.0% 0.0% 0.0% 04-GRANTS RECEIVED 1,427,100 1,401,600 1,401,600 1,401,600 1,401,600 1,401,600 04-GRANTS RECEIVED -1.9% -1.8% 0.0% 0.0% 0.0% 0.0% ACCTTYPE 2.0% 2.0% 2.0% 2.0% 05-COURT OF CHANCERY FEES 1,090,400 1,100,000 1,122,000 1,144,400 1,167,300 1,190,600 05-COURT OF CHANCERY FEES -2.5% 0.9% 2.0% 2.0% 2.0% 2.0% ACCTTYPE 0.5% 0.5% 0.5% 0.5% 06-SANITATION FEES AND REBATES 2,530,000 2,538,300 2,550,992 2,563,746 2,576,565 2,589,448 06-SANITATION FEES AND REBATES -1.9% 0.3% 0.5% 0.5% 0.5% 0.5% ACCTTYPE 0.5% 0.5% 0.5% 0.5% 07-LIBRARY REVENUE - GENERAL 379,600 382,900 384,815 386,739 388,672 390,616 07-LIBRARY REVENUE - GENERAL -21.1% 0.9% 0.5% 0.5% 0.5% 0.5% ACCTTYPE 1.0% 1.0% 1.0% 1.0% 08-FINES 1,112,900 1,288,300 1,301,183 1,314,195 1,327,337 1,340,610 08-FINES -4.9% 15.8% 1.0% 1.0% 1.0% 1.0% ACCTTYPE 0.5% 0.5% 0.5% 0.5% 09-INVESTMENT INCOME (LOSS) 145,000 95,000 95,475 95,952 96,432 96,914 09-INVESTMENT INCOME (LOSS) 89.6% -34.5% 0.5% 0.5% 0.5% 0.5% ACCTTYPE 1.5% 2.0% 2.0% 2.0% 10-MISCELLANEOUS SERVICES 1,177,300 981,300 996,020 1,015,940 1,036,259 1,056,984 10-MISCELLANEOUS SERVICES 0.8% -16.6% 1.5% 2.0% 2.0% 2.0% ACCTTYPE 3.0% 3.0% 3.0% 3.0% 11-INDIRECT SERVICES BILLING 5,006,200 5,218,700 5,375,261 5,536,519 5,702,614 5,873,693 11-INDIRECT SERVICES BILLING 3.9% 4.2% 3.0% 3.0% 3.0% 3.0% ACCTTYPE 0.0% 0.0% 0.0% 0.0% 12-TRANSFERS IN-OTHER 185,900 258,600 258,600 258,600 258,600 258,600 12-TRANSFERS IN-OTHER 0.0% 39.1% 0.0% 0.0% 0.0% 0.0% ACCTTYPE 0.0% 0.0% 0.0% 0.0% 12-TRANSFERS IN-ELECTRIC FUND (480) 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 12-TRANSFERS IN-ELECTRIC FUND (480) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% ACCTTYPE 0.0% 0.0% 0.0% 0.0% 12-TRANSFERS IN-WATER/WW FUND (412) 850,000 875,000 900,000 950,000 1,000,000 1,000,000 12-TRANSFERS IN-WATER/WW FUND (412) 70.0% 2.9% 2.9% 5.6% 5.3% 0.0% ACCTTYPE 2.0% 2.0% 2.0% 2.0% 12-TRANSFERS IN-ERLSP (212) 480,000 496,900 506,838 516,975 527,314 537,861 12-TRANSFERS IN-ERLSP (212) -3.1% 3.5% 2.0% 2.0% 2.0% 2.0% ACCTTYPE 2.0% 2.0% 2.0% 2.0% 12-TRANSFERS IN-REALTY TRANSFER TAX 2,090,200 1,672,700 1,706,154 1,740,277 1,775,083 1,810,584 12-TRANSFERS IN-REALTY TRANSFER TAX 22.0% -20.0% 2.0% 2.0% 2.0% 2.0% 65

Expenditure Assumptions EXPENDITURES AND USES ACCTTYPE 2016B 2017B 2018F 2019F 2020F 2021F ACCTTYPE 2.5% 2.5% 2.5% 2.5% 01-SALARIES AND WAGES 17,437,800 17,838,500 18,284,463 18,741,574 19,210,113 19,690,366 01-SALARIES AND WAGES 5.4% 2.3% 2.5% 2.5% 2.5% 2.5% ACCTTYPE 2.5% 2.5% 2.5% 2.5% 02-FICA 1,315,600 1,366,700 1,400,868 1,435,889 1,471,786 1,508,581 02-FICA 7.7% 3.9% 2.5% 2.5% 2.5% 2.5% ACCTTYPE 6.0% 6.0% 6.0% 6.0% 03-HEALTH INSURANCE 3,009,500 3,401,400 3,605,484 3,821,813 4,051,122 4,294,189 03-HEALTH INSURANCE 22.4% 13.0% 6.0% 6.0% 6.0% 6.0% ACCTTYPE 1.0% 1.0% 1.0% 1.0% 04-OTHER-BENEFITS 650,800 715,500 722,655 729,882 737,180 744,552 04-OTHER-BENEFITS 26.7% 9.9% 1.0% 1.0% 1.0% 1.0% ACCTTYPE 4.0% 4.0% 4.0% 4.0% 05-RETIREE HEALTHCARE 1,567,700 2,039,700 2,121,288 2,206,140 2,294,385 2,386,161 05-RETIREE HEALTHCARE -4.2% 30.1% 4.0% 4.0% 4.0% 4.0% ACCTTYPE 2.5% 2.5% 2.5% 2.5% 07-PENSION 2,689,700 3,262,800 3,344,370 3,427,979 3,513,679 3,601,521 07-PENSION 1.7% 21.3% 2.5% 2.5% 2.5% 2.5% ACCTTYPE 2.0% 2.0% 2.0% 2.0% 08-OPEB 1,773,100 1,508,300 1,538,466 1,569,235 1,600,620 1,632,632 08-OPEB 6.5% -14.9% 2.0% 2.0% 2.0% 2.0% ACCTTYPE 1.0% 1.0% 1.0% 1.0% 09-MATERIALS & SUPPLIES 1,364,600 1,380,700 1,394,507 1,408,452 1,422,537 1,436,762 09-MATERIALS & SUPPLIES 9.4% 1.2% 1.0% 1.0% 1.0% 1.0% ACCTTYPE 1.5% 1.5% 1.5% 1.5% 10-ADMIN EXPENDITURES 5,172,800 4,981,800 5,056,527 5,132,375 5,209,361 5,287,501 10-ADMIN EXPENDITURES 12.3% -3.7% 1.5% 1.5% 1.5% 1.5% ACCTTYPE 0.0% 0.0% 0.0% 0.0% 11-FUND EXPENSE 2,251,100 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 11-FUND EXPENSE -11.6% -10.0% 0.0% 0.0% 0.0% 0.0% ACCTTYPE 0.5% 0.5% 0.5% 0.5% 12-STREET LIGHT 797,700 804,000 808,020 812,060 816,120 820,201 12-STREET LIGHT 2.9% 0.8% 0.5% 0.5% 0.5% 0.5% ACCTTYPE 0.0% 0.0% 0.0% 0.0% 13-OTHER-CHARGES 742,600 392,200 392,200 392,200 392,200 392,200 13-OTHER-CHARGES 115.6% -47.2% 0.0% 0.0% 0.0% 0.0% ACCTTYPE 14-TRANSFER-TO-DEBT 669,400 685,300 428,700 428,700 428,700 428,700 14-TRANSFER-TO-DEBT -30.4% 2.4% -37.4% 0.0% 0.0% 0.0% ACCTTYPE 15-TRANSFER-TO-CIP 2,625,400 1,859,400 2,985,500 2,944,100 2,652,100 3,332,200 15-TRANSFER-TO-CIP 19.6% -29.2% 60.6% -1.4% -9.9% 25.6% 66

Capital Projects - Funding Sources CAPITAL IMPROVEMENTS PROGRAM 2016B 2017B 2018F 2019F 2020F 2021F BEGINNING BALANCE 2,926,700 383,900 388,900 390,800 390,800 390,800 APPROPRIATIONS & RECEIPTS APPROPRIATION FROM GENERAL FUND 2,625,400 1,859,400 2,985,500 2,944,100 2,652,100 3,332,200 TRANSFER FROM PARKLAND RESERVE - 80,000 50,000 15,000 55,000 TRANSFER FROM COM TRANSP FUND - - 30,000 BOND PROCEEDS - - 3,710,000 3,710,000 3,710,000 RECREATION GRANTS - 105,000 68,000 - 73,000 PUBLIC WORKS GRANTS - DNREC 80,500 - - - - SALE OF ASSETS & AUCTION RECEIPTS 120,800 - - - - DONATIONS FOR SPECIFIC PROJECTS 74,700 - - - INTEREST EARNINGS 5,000 5,000 5,000 5,000 5,000 5,000 TOTAL RECEIPTS 2,906,400 2,049,400 6,848,500 6,674,100 6,495,100 3,337,200 TOTAL BEGINNING BALANCE & REVENUES 5,833,100 2,433,300 7,237,400 7,064,900 6,885,900 3,728,000 67

Capital Projects – Use of Funds (See CIP section for details) CAPITAL IMPROVEMENTS PROGRAM 2016B 2017B 2018F 2019F 2020F 2021F PROGRAM OPERATING EXPENDITURES 541 POLICE ADMINISTRATION 302,700 299,800 451,500 399,100 364,700 367,400 PUBLIC SERVICES 522 GROUNDS 185,200 58,200 59,800 188,000 153,000 151,000 531 LIFE SAFETY 55,700 29,500 - - - - 534 PUBLIC INSPECTIONS - - 16,000 - - 34,000 551 P W ADMINISTRATION - - - - - 42,000 554 STREET 3,735,000 1,026,000 5,245,400 5,258,900 5,353,000 1,872,500 555 SANITATION 449,000 261,500 431,700 429,100 204,900 627,000 TOTAL PUBLIC SERVICES 4,424,900 1,375,200 5,752,900 5,876,000 5,710,900 2,726,500 PLANNING & CODE ENFORCEMENT 533 PLANNING - - 16,000 - - - 532 CODE ENFORCEMENT - - 23,800 - - 17,000 TOTAL PLANNING & CODE ENFORCEMENT - - 39,800 - - 17,000 514 FIRE DEPARTMENT 445,800 145,700 295,200 295,200 226,300 226,300 525 RECREATION 73,900 165,000 241,000 15,000 161,000 - TOTAL PROGRAM EXPENDITURES 5,247,300 1,985,700 6,780,400 6,585,300 6,462,900 3,337,200 ADMINISTRATIVE & SUPPORT EXPENDITURES 515 CITY MANAGER 24,700 - - - - - 552 FACILITIES MANAGEMENT - 27,700 28,200 28,800 32,200 - 572 VEHICLE MAINTENANCE 84,500 31,000 38,000 60,000 - - TOTAL ADMINISTRATIVE & SUPPORT EXPENDITURES 109,200 58,700 66,200 88,800 32,200 - TOTAL CAPITAL INVESTMENT 5,356,500 2,044,400 6,846,600 6,674,100 6,495,100 3,337,200 TRANSFERS TO RESERVES CAPITAL ASSET RESERVE 92,700 - - - - - BUDGET BALANCE - WORKING CAPITAL 383,900 388,900 390,800 390,800 390,800 390,800 TOTAL BUDGET BALANCE & EXPENDITURES 5,833,100 2,433,300 7,237,400 7,064,900 6,885,900 3,728,000 68

General Fund Projected Debt Service City of Dover General Fund Projected Debt Service 2012 $3,660,000 2014 SeriesB Green Energy Fiscal Year Total Debt Net Debt Tax- Exempt 2014 Series A Refunding Debt Service Ending Service Service Loan * Bonds Bond Contribution 6/30/2017 $ 224,700 $ 204,000 $ 249,400 $ 678,100 $ (98,500) $ 579,600 6/30/2018 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2019 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2020 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2021 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2022 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2023 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2024 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2025 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2026 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2027 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2028 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2029 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2030 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2031 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2032 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2033 205,800 204,000 - 409,800 (98,500) 311,300 6/30/2034 - 204,000 - 204,000 - 204,000 6/30/2035 - 204,000 - 204,000 - 204,000 Totals $ 3,801,000 $ 3,876,000 $ 249,400 $ 7,926,400 $ (1,674,500) $ 6,251,900 Library & Garrison Farm 2003 Bond Library Streets & Equipment Refinanced 69

Debt Financing – Old PW2/Schutte Park Redevelopment • The project estimates total $11.3 million • Annual debt service estimated at $760,000 • Equals a $.025 tax rate increase • Debt limitations per Charter Section 50 ▫ Total debt borrowed cannot exceed a sum equal to 5% of the total assessed value of real property within the bounds of the City (Currently estimated $152,960,000) ▫ Bonds may be authorized and issued, without a referendum vote, by a resolution of the Council which shall have the affirmative vote of three-fourths of the members thereof and approval of the Mayor ▫ To finance capital projects, including, but not limited to, public storm sewers, water mains, sewer mains, streets and public buildings provided that no more than ¼ of one percent (.25%) of taxable assessed value of real property of aggregate principal amount of general obligation bonds may be issued at any one time pursuant to this clause ($7,648,000) ▫ and any new bonds issued pursuant to this clause may not cause the total aggregate principal amount of general obligation bonds outstanding at any one time to exceed one percent of the total taxable assessment for a general tax at the time such new bonds are issued ($30,592,000); 70

City of Dover Water and Wastewater Fund Financial Projections 2017 – 2021 Budget Meetings May 24, 2016 72

Financial Projections • An informational tool provided to those charged with governance and management of the City. • A planning tool used for setting future goals and objectives to meet the City’s financial requirements. • A tool to insure we are meeting three main objectives. ▫ Positive net income as measured by audited generally accepted accounting principles (GAAP accounting) ▫ Sufficient revenues to cover debt service covenants and ratios as measured by GAAP accounting ▫ Sufficient (positive) cash balances to cover items not included in the income statement as measured by budgetary accounting 73

FY17 – FY21 Key Assumptions • T/Gallons Growth & Revenues  FY17 reduces the FY16 projected revenue for the Calpine Generating Station  Forecast includes an assumed .5% growth rate in FY17 and FY20  Water Tank space leases projected to increase at 2 1/2% each year • Projected Operating Expenses includes the following assumptions:  Pay increases included for applicable Collective Bargaining Agreements  Growth in Division expenses 2017 – 2020 = 3% annual  Increased retiree health insurance premiums - 6.0% annual  Growth in expenses is greater than the assumptions in revenue growth • Continues to increase the General Fund Transfer each year for Wastewater through 2019. • Maintains transfers to the Capital Project Fund each year for water quality and inflow/infiltration projects • Includes systematic write off of current water meters to be replaced with new meters where applicable • Emphasis on level of capital improvements to replace failing infrastructure • Impact Fees are projected to be used to pay debt service and partial wastewater project financing • Includes Transfers to the Electric I & E Fund for allocation of estimated cost for ERP system $231,100 • The Wastewater Utility experiences a negative cash position starting in FY18 and the Water Utility in FY19. Unless greater growth occurs or realized costs reductions are sustained the rates would need to be increased to maintain positive net income and cash, assuming all the above assumptions are met. We would recommend a cost of service study for the Water/Wastewater Utility to determine appropriate rates and if the current rate structure is equitable among all users. 74

Net Income – Combined Water & Wastewater Revised Proposed Projection Projection Projection Projection 2016 2017 2018 2019 2020 2021 Net Income - Combined Water & Wastewater Water Fees $ 5,366,600 $ 5,800,000 $ 5,829,000 $ 5,858,100 $ 5,887,401 $ 5,916,802 Wastewater Fees 3,823,800 3,800,000 3,819,000 3,838,100 3,857,301 3,876,602 Treatment Fees - Kent County 2,997,600 3,000,000 3,015,000 3,030,100 3,045,300 3,060,500 Groundwater Inflow Adjustment 1,965,600 1,938,000 1,947,700 1,957,400 1,967,200 1,977,000 Miscellaneous Income - Water 370,000 397,700 406,900 416,300 425,900 435,800 Miscellaneous Income - Wastewater 28,100 31,500 31,500 31,500 31,500 31,500 Impact Fees - Water 253,400 252,000 252,000 252,000 252,000 252,000 Impact Fees - Wastewater 222,400 228,000 228,000 228,000 228,000 228,000 Total Revenue 15,027,500 15,447,200 15,529,100 15,611,500 15,694,602 15,778,204 Treatment Fees - Kent County (4,130,000) (4,130,000) (4,150,700) (4,171,500) (4,192,400) (4,213,400) Operating Expenses - Water (3,685,600) (3,714,100) (3,790,600) (3,897,600) (4,008,000) (4,122,100) Operating Expenses - Wastewater (2,132,400) (2,293,800) (2,340,800) (2,407,500) (2,466,200) (2,537,000) Operating Transfers - Out Water (550,000) (500,000) (500,000) (500,000) (500,000) (500,000) Operating Transfers - Out Wastewater (300,000) (375,000) (400,000) (450,000) (500,000) (500,000) Total Operating Expenses (10,798,000) (11,012,900) (11,182,100) (11,426,600) (11,666,600) (11,872,499) Operating Income 4,229,500 4,434,300 4,347,000 4,184,900 4,028,002 3,905,705 Non-Oper. Rev. - Interest on Operating 10,000 20,000 12,000 12,000 12,000 12,000 Non-Oper. Rev. - Interest on Reserves 26,400 25,700 24,000 24,000 23,400 23,500 Income Available For Debt Service 4,265,900 4,480,000 4,383,000 4,220,900 4,063,402 3,941,205 Interest for Long-Term Debt (370,400) (382,300) (396,100) (379,400) (369,300) (354,800) Cash From Operations 3,895,500 4,097,700 3,986,900 3,841,500 3,694,102 3,586,405 Non Cash Investment Income/(Loss) Depreciation Expense (3,237,800) (3,465,300) (3,774,500) (4,062,400) (4,288,300) (4,482,200) Net Income ($) $ 657,700 $ 632,400 $ 212,400 $ (220,900) $ (594,198) $ (895,795) Debt Service Coverage Income Avail. for Debt Service $ 4,265,900 $ 4,480,000 $ 4,383,000 $ 4,220,900 $ 4,063,402 $ 3,941,204 Total Debt Service $ 1,132,400 $ 1,227,200 $ 1,339,300 $ 1,368,400 $ 1,375,000 $ 1,379,000 Debt Service Coverage Ratio (1.20) 3.77 3.65 3.27 3.08 2.96 2.86 Transfer to I & E Fund - Combined $ 3,300,000 $ 2,000,000 $ 2,600,000 $ 3,400,000 $ 3,400,000 $ 3,400,000 Transfer to Impact Fee Reserve - Combined - - - - - - Transfer to Cap Asset & Cont. Reserve - Combined 32,000 401,200 231,100 - - - Reinvestment of Reserve Interest - Combined 26,400 25,700 24,000 24,000 23,400 23,500 Debt Service Principal - Combined 762,000 844,900 943,200 989,000 1,000,200 1,011,600 Total Cash Budget Requirements - Combined $ 4,120,400 $ 3,271,800 $ 3,798,300 $ 4,413,000 $ 4,423,600 $ 4,435,100 Net Positive/(Negative Cash) $ (224,900) $ 825,900 $ 188,600 $ (571,500) $ (729,498) $ (848,695) 75

Net Income - Water Revised Proposed Projection Projection Projection Projection 2016 2017 2018 2019 2020 2021 Net Income - Water Water Fees $ 5,366,600 $ 5,800,000 $ 5,829,000 $ 5,858,100 $ 5,887,401 $ 5,916,802 Miscellaneous Income - Water 370,000 397,700 406,900 416,300 425,900 435,800 Impact Fees - Water 253,400 252,000 252,000 252,000 252,000 252,000 Total Revenue 5,990,000 6,449,700 6,487,900 6,526,400 6,565,301 6,604,602 Operating Expenses - Water (3,685,600) (3,714,100) (3,790,600) (3,897,600) (4,008,000) (4,122,100) Operating Transfers - Out (550,000) (500,000) (500,000) (500,000) (500,000) (500,000) Total Operating Expenses (4,235,600) (4,214,100) (4,290,600) (4,397,600) (4,508,000) (4,622,100) Operating Income 1,754,400 2,235,600 2,197,300 2,128,800 2,057,301 1,982,502 Non-Oper. Rev. - Interest on Operating 5,000 10,000 10,000 10,000 10,000 10,000 Non-Oper. Rev. - Interest on Reserves 7,900 8,200 7,600 7,400 6,700 6,800 Income Available For Debt Service 1,767,300 2,253,800 2,214,900 2,146,200 2,074,001 1,999,302 Interest for Long-Term Debt (184,700) (198,400) (211,000) (198,700) (189,100) (179,300) Cash From Operations 1,582,600 2,055,400 2,003,900 1,947,500 1,884,901 1,820,002 Depreciation Expense (1,579,700) (1,706,400) (1,888,700) (1,999,800) (2,116,900) (2,196,600) Net Income ($) $ 2,900 $ 349,000 $ 115,200 $ (52,300) $ (231,999) $ (376,598) Debt Service Coverage Income Avail. for Debt Service $ 1,767,300 $ 2,253,800 $ 2,214,900 $ 2,146,200 $ 2,074,001 $ 1,999,302 Total Debt Service $ 521,100 $ 590,300 $ 663,400 $ 666,700 $ 662,600 $ 665,400 Debt Service Coverage Ratio 3.39 3.82 3.34 3.22 3.13 3.00 Transfer to I & E Fund - Water $ 1,800,000 $ 1,000,000 $ 1,200,000 $ 1,600,000 $ 1,600,000 $ 1,600,000 Transfer to Impact Fee Reserve - Water - - - - - - Transfer to Capital Asset & Contingency Reserves 32,000 225,600 115,500 - - - Reinvestment of Reserve Interest 7,900 8,200 7,600 7,400 6,700 6,800 Debt Service Principal 336,400 391,900 452,400 468,000 468,000 473,500 Total Cash Budget Requirements 2,176,300 1,625,700 1,775,500 2,075,400 2,074,700 2,080,300 Net Positive/(Negative Cash) $ (593,700) $ 429,700 $ 228,400 $ (127,900) $ (189,799) $ (260,298) 76

Net Income - Wastewater Revised Proposed Projection Projection Projection Projection 2016 2017 2018 2019 2020 2021 Net Income - Wastewater Wastewater Fees $ 3,823,800 $ 3,800,000 $ 3,819,000 $ 3,838,100 $ 3,857,301 $ 3,876,602 Treatment Fees - Kent County 2,997,600 3,000,000 3,015,000 3,030,100 3,045,300 3,060,500 Groundwater Inflow Adjustment 1,965,600 1,938,000 1,947,700 1,957,400 1,967,200 1,977,000 Miscellaneous Income - Wastewater 28,100 31,500 31,500 31,500 31,500 31,500 Impact Fees - Wastewater 222,400 228,000 228,000 228,000 228,000 228,000 Total Revenue 9,037,500 8,997,500 9,041,200 9,085,100 9,129,301 9,173,602 Treatment Expense - Kent County (4,130,000) (4,130,000) (4,150,700) (4,171,500) (4,192,400) (4,213,400) Operating Expenses - Wastewater (2,132,400) (2,293,800) (2,340,800) (2,407,500) (2,466,200) (2,537,000) Operating Transfers - Out (300,000) (375,000) (400,000) (450,000) (500,000) (500,000) Total Operating Expenses (6,562,400) (6,798,800) (6,891,500) (7,029,000) (7,158,600) (7,250,400) Operating Income 2,475,100 2,198,700 2,149,700 2,056,100 1,970,701 1,923,202 Non-Oper. Rev. - Interest on Operating 5,000 10,000 2,000 2,000 2,000 2,000 Non-Oper. Rev. - Interest on Reserves 18,500 17,500 16,400 16,600 16,700 16,700 Income Available For Debt Service 2,498,600 2,226,200 2,168,100 2,074,700 1,989,401 1,941,902 Interest for Long-Term Debt (185,700) (183,900) (185,100) (180,700) (180,200) (175,500) Cash From Operations 2,312,900 2,042,300 1,983,000 1,894,000 1,809,201 1,766,402 Depreciation Expense (1,658,100) (1,758,900) (1,885,800) (2,062,600) (2,171,400) (2,285,600) Net Income ($) $ 654,800 $ 283,400 $ 97,200 $ (168,600) $ (362,199) $ (519,198) Debt Service Coverage Income Avail. for Debt Service $ 2,498,600 $ 2,226,200 $ 2,168,100 $ 2,074,700 $ 1,989,401 $ 1,941,902 Total Debt Service $ 611,300 $ 636,900 $ 675,900 $ 701,700 $ 712,400 $ 713,600 Debt Service Coverage Ratio 4.09 3.50 3.21 2.96 2.79 2.72 Transfer to I & E Fund - Wastewater $ 1,500,000 $ 1,000,000 $ 1,400,000 $ 1,800,000 $ 1,800,000 $ 1,800,000 Transfer to Impact Fee Reserve - Wastewater - - - - - - Transfer to Electric I & E Fund - 175,600 115,600 - - - Reinvestment of Reserve Interest 18,500 17,500 16,400 16,600 16,700 16,700 Debt Service Principal 425,600 453,000 490,800 521,000 532,200 538,100 Total Cash Budget Requirements $ 1,944,100 $ 1,646,100 $ 2,022,800 $ 2,337,600 $ 2,348,900 $ 2,354,800 Net Positive/(Negative Cash) $ 368,800 $ 396,200 $ (39,800) $ (443,600) $ (539,699) $ (588,398) 77

Capital Improvement Plan Revised Proposed Projection Projection Fiscal Year Fiscal Year 5 Yr Projctd CAPITAL PROJECTS 2016 2017 2018 2019 2020 2021 Total Vehicles & Equipment (Split W/WW 50%) $ - $ 30,400 $ 31,000 $ 23,000 $ 28,000 $ - $ 112,400 Water, Water Construction & Water Treatment Vehicles & Equipment - Water 106,000 145,000 339,700 224,300 240,700 25,000 974,700 Meter Reading - Radio Read Meters (Split W/WW 50%) 150,000 200,000 200,000 200,000 200,000 200,000 1,000,000 1.0 MG Elevated Storage Tank 2,468,200 - - - - - - West Dover Connector - Design 76,400 - - - - - - Garrison Oak Technical Park - Water Tower 1,297,300 - - - - - - New Burton Road - Kent County Water Main 30,000 - - - - - - Shallow Well #7 Abondonment 15,000 - - - - - - Fence at Bayard Avenue Water Tower 84,200 - - - - - - Projects with Locations to be Determined - Future Well Installation 80,000 100,000 1,098,300 - - - 1,198,300 Wellhead Redevelopment 82,500 85,000 87,500 90,000 92,500 95,000 450,000 Water Quality Improvements 895,000 645,800 265,800 881,000 919,000 1,167,000 3,878,600 Emergency Repairs - line breaks 75,000 75,000 77,000 79,000 81,000 83,000 395,000 SCADA Upgrades 83,000 88,000 - - - - 88,000 Treatment Plant Improvements 284,400 1,200,000 1,200,000 - - - 2,400,000 Total Water 5,727,000 2,538,800 3,268,300 1,474,300 1,533,200 1,570,000 10,384,600 Wastewater Vehicles & Equipment - Wastewater 310,900 47,200 119,000 437,400 78,400 110,000 792,000 Meter Reading - Radio Read Meters (Split W/WW 50%) 150,000 200,000 200,000 200,000 200,000 200,000 1,000,000 Tar Ditch Interceptor Upgrade - - 250,000 - - - 250,000 Brandywine Pump Station Replacement 101,200 - - - - - - Garrison Oak Technical Park - PS & force main 628,500 - - - - Lepore Road Pump Station Replacement - 50,000 250,000 - - - 300,000 Rolling Acres Pump Station Replacement 52,000 372,000 - - - - 372,000 Turnberry Pump Station - - - - - 60,000 60,000 DelTech Pump Station Replacement - 52,000 384,000 - - - 436,000 Westover Pump Station & Force Main Upgrade 1,292,400 - - - - - - Lakeview Drive Pump Station Replacement 359,600 - - - - - - Sliver Lake Pump Station Replacement - 52,000 - 396,000 - - 448,000 US Rt. 113 East Pump Station Repair 140,000 - - - - - - Hazlettville Road Interceptor - Impact Fees 774,100 - - - - - - Walker Woods Pump Station Replacement - 52,000 - - 408,000 - 460,000 College Road Pump Station Replacement - - - - 55,000 420,000 475,000 Retreat Pump Station Replacement 447,700 - - - - - - McKee Tax Ditch Sewer Repair 27,300 - - - - - - St Jones River Sewer Repair 47,300 - - - - - - Puncheon Run Pump Station Upgrade/Repair 160,000 - - - - - - West Dover Connector 387,300 - - - - - - Delaware Avenue Sanitary Sewer Extension 25,000 - - - - - - US Rt. 113 East PS # 7 Repair - Controller 97,000 - - - - - - Location/Pump Station to be Determined - Inflow/Infiltration Removal/System Improvements 223,800 1,121,000 1,173,000 1,171,000 1,169,000 1,167,000 5,801,000 Misc. Sewer System Improvements 75,000 75,000 77,000 79,000 81,000 83,000 395,000 Total Wastewater $ 5,299,100 $ 2,021,200 $ 2,453,000 $ 2,283,400 $ 1,991,400 $ 2,040,000 $ 10,789,000 Total Water/Wastewater Improvements $ 11,026,100 $ 4,590,400 $ 5,752,300 $ 3,780,700 $ 3,552,600 $ 3,610,000 $ 21,286,000 78

Capital Improvement Plan – Funding Sources Revised Proposed Projection Projection Projection Projection 5 Yr Projctd FUNDING SOURCES 2016 2017 2018 2019 2020 2021 Total I & E Fund Budget Balance - Water $ 4,990,300 $ 1,179,900 $ 2,226,700 $ 201,600 $ 412,200 $ 475,000 I & E Fund Budget Balance - Wastewater $ 4,551,700 $ 952,600 $ 1,021,400 $ 358,900 $ 282,000 $ 108,600 Transfer from Operating Fund - Water 1,800,000 1,000,000 1,200,000 1,600,000 1,600,000 1,600,000 7,000,000 Transfer from Operating Fund - Wastewater 1,500,000 1,000,000 1,400,000 1,800,000 1,800,000 1,800,000 7,800,000 Transfer from Impact Fee Reserve - Water - 190,800 48,700 86,400 - - 325,900 Transfer from Impact Fee Reserve - Wastewater 165,000 211,200 - - 22,000 192,000 425,200 State Loan Fund - Water 2017 - 2,400,000 - - - - 2,400,000 State Loan Fund - Wastewater 2017 - 884,000 396,000 408,000 - - 1,688,000 Interest Income 69,900 20,000 20,000 20,000 20,000 20,000 100,000 Grants/State Reimbursements 20,300 - - - - - - Miscellaneous Receipts 61,400 - - - - - - Total Funding Sources $ 3,616,600 $ 5,706,000 $ 3,064,700 $ 3,914,400 $ 3,442,000 $ 3,612,000 $ 19,739,100 Total Sources of Funds (incl. Budget Balances) $ 13,158,600 $ 7,838,500 $ 6,312,800 $ 4,474,900 $ 4,136,200 $ 4,195,600 Water $ 1,179,900 $ 2,226,700 $ 201,600 $ 412,200 $ 475,000 $ 515,000 Wastewater $ 952,600 $ 1,021,400 $ 358,900 $ 282,000 $ 108,600 $ 70,600 Total Budget Balances $ 2,132,500 $ 3,248,100 $ 560,500 $ 694,200 $ 583,600 $ 585,600 79

Debt Issues • Forecast includes the following proposed State Revolving Fund Loans @ 2.0% interest. Revenue Bonds $4.088M. • Increases needed for bond reserves not included. • Impact Fees are sometimes used to supplement the project cost related to growth and design fees. ▫ FY17  Lepore Road Sanitary Sewer Upgrade $250,000  Tar Ditch Interceptor $250,000  Del Tech Pump Station Replacement $384,000  Water Treatment Plant Improvements $2.4 million ▫ FY18  Silver Lake Pump Station Replacement $396,000 ▫ FY19  Walker Woods Pump Station Replacement $408,000 80

Water/Wastewater Fund Projected Debt Service - Existing City of Dover Water/Wastewater Revenue Bonds Current Debt Service - Table 1 Series 2013 Series 2013 Revenue Total Fiscal Year Series 2000 Series 2009 Series 2010 Series 2011 Revenue Bonds - Total Water Wastewater Total Debt Ending Wastewater Wastewater Water Wastewater Bonds - Water Wastewater Debt Service Debt Service Service 6/30/2017 $ 53,000 $ 347,100 $ 161,300 $ 58,200 $ 355,900 $ 151,800 $ 517,200 $ 610,100 $ 1,127,300 6/30/2018 53,000 347,100 161,300 58,200 355,800 151,800 517,100 610,100 1,127,200 6/30/2019 53,000 347,100 161,300 58,200 359,100 153,100 520,400 611,400 1,131,800 6/30/2020 53,000 347,100 161,300 58,200 355,100 151,400 516,400 609,700 1,126,100 6/30/2021 - 347,100 161,300 58,200 357,900 152,600 519,200 557,900 1,077,100 6/30/2022 - 347,100 161,300 58,200 356,900 152,200 518,200 557,500 1,075,700 6/30/2023 - 347,100 161,300 58,200 355,700 151,700 517,000 557,000 1,074,000 6/30/2024 - 347,100 161,300 58,200 357,700 152,600 519,000 557,900 1,076,900 6/30/2025 - 347,100 161,300 58,200 214,400 91,500 375,700 496,800 872,500 6/30/2026 - 347,100 161,300 58,200 213,300 91,000 374,600 496,300 870,900 6/30/2027 - 347,100 161,300 58,200 211,800 90,300 373,100 495,600 868,700 6/30/2028 - 347,100 161,300 58,200 213,300 91,000 374,600 496,300 870,900 6/30/2029 - 347,100 161,300 58,200 214,000 91,300 375,300 496,600 871,900 6/30/2030 - 347,100 161,300 58,200 214,000 91,300 375,300 496,600 871,900 6/30/2031 - 347,100 80,700 58,200 214,400 91,500 295,100 496,800 791,900 6/30/2032 - 173,600 - 29,100 213,200 90,900 213,200 293,600 506,800 6/30/2033 - - - - 212,300 90,600 212,300 90,600 302,900 6/30/2034 - - - - 211,100 90,000 211,100 90,000 301,100 Total $ 212,000 $ 5,380,100 $ 2,338,900 $ 902,100 $ 4,985,900 $ 2,126,600 $ 7,324,800 $ 8,620,800 $ 15,945,600 SRF SRF SRF SRF PNC Loan PNC Loan 81

Water/Wastewater Fund Projected Debt Service - New City of Dover Water/Wastewater Revenue Bonds Projected Debt Service - Table 2 New State of Delaware Revolving Fund Loans Total Tables 1 & 2 Fiscal Year Series 2017 Series 2017 Series 2018 Series 2019 Total Water Wastewater Total Debt Ending Water Wastewater Wastewater Wastewater Debt Service Debt Service Service 6/30/2017 $ 73,100 $ 27,000 $ - $ - $ 73,100 $ 27,000 $ 1,227,400 6/30/2018 146,200 53,900 12,100 - 146,200 66,000 1,339,400 6/30/2019 146,200 53,900 24,200 12,500 146,200 90,600 1,368,600 6/30/2020 146,200 53,900 24,200 24,900 146,200 103,000 1,375,300 6/30/2021 146,200 53,900 24,200 24,900 146,200 103,000 1,326,300 6/30/2022 146,200 53,900 24,200 24,900 146,200 103,000 1,324,900 6/30/2023 146,200 53,900 24,200 24,900 146,200 103,000 1,323,200 6/30/2024 146,200 53,900 24,200 24,900 146,200 103,000 1,326,100 6/30/2025 146,200 53,900 24,200 24,900 146,200 103,000 1,121,700 6/30/2026 146,200 53,900 24,200 24,900 146,200 103,000 1,120,100 6/30/2027 146,200 53,900 24,200 24,900 146,200 103,000 1,117,900 6/30/2028 146,200 53,900 24,200 24,900 146,200 103,000 1,120,100 6/30/2029 146,200 53,900 24,200 24,900 146,200 103,000 1,121,100 6/30/2030 146,200 53,900 24,200 24,900 146,200 103,000 1,121,100 6/30/2031 146,200 53,900 24,200 24,900 146,200 103,000 1,041,100 6/30/2032 146,200 53,900 24,200 24,900 146,200 103,000 756,000 6/30/2033 146,200 53,900 24,200 24,900 146,200 103,000 552,100 6/30/2034 146,200 53,900 24,200 24,900 146,200 103,000 550,300 6/30/2035 146,200 53,900 24,200 24,900 146,200 103,000 249,200 6/30/2036 146,200 53,900 24,200 24,900 146,200 103,000 249,200 6/30/2037 73,100 26,900 24,200 24,900 73,100 76,000 149,100 6/30/2038 - - 12,100 24,900 - 37,000 37,000 6/30/2039 - - - 12,400 - 12,400 12,400 Total $ 2,924,000 $ 1,078,000 $ 484,000 $ 498,000 $ 2,924,000 $ 2,060,000 $ 20,929,600 (1) Maximum annual debt service on City of Dover, Water/Wastewater Revenue Bonds measured on fiscal year basis. SRF SRF SRF SRF 82

Reserve Account Projections Revised Proposed Projection Projection Projection Projection 2016 2017 2018 2019 2020 2021 Contingency Reserve Account - Water ($250,000) $119,800 $250,000 $250,000 $250,000 $250,000 $250,000 Balance in Account on July 1 $105,200 $138,000 $249,000 $250,900 $252,800 $254,700 Receipts Interest Earned 800 1,000 1,900 1,900 1,900 1,900 Appropriations 32,000 110,000 - - - - Total Funds Available $138,000 $249,000 $250,900 $252,800 $254,700 $256,600 Disbursements Balance in Account on June 30 $138,000 $249,000 $250,900 $252,800 $254,700 $256,600 Contingency Reserve - Wastewater ($250,000) $180,800 $250,000 $250,000 $250,000 $250,000 $250,000 Balance in Account on July 1 $190,200 $191,600 $253,100 $255,000 $256,900 $258,900 Receipts Appropriations - 60,000 - - - - Interest Earned 1,400 1,500 1,900 1,900 2,000 2,000 Total Funds Available $191,600 $253,100 $255,000 $256,900 $258,900 $260,900 Disbursements Balance in Account on June 30 $191,600 $253,100 $255,000 $256,900 $258,900 $260,900 Impact Fee Reserve - Water (20% of Revenue) $1,073,300 $1,160,000 $1,165,800 $1,171,600 $1,177,500 $1,183,400 Balance in Account on July 1 $427,500 $430,700 $243,200 $196,300 $111,400 $112,200 Receipts Interest Earned 3,200 3,300 1,800 1,500 800 900 Total Funds Available $430,700 $434,000 $245,000 $197,800 $112,200 $113,100 Disbursements Transfer to Capital Improvements - 190,800 48,700 86,400 - - Balance in Account on June 30 $430,700 $243,200 $196,300 $111,400 $112,200 $113,100 Impact Fee Reserve - Wastewater (20% of Rev) $764,800 $760,000 $763,800 $767,600 $771,500 $775,300 Balance in Account on July 1 $1,742,700 $1,590,900 $1,391,800 $1,402,400 $1,413,100 $1,401,800 Receipts Interest Earned 13,200 12,100 10,600 10,700 10,700 10,700 Total Funds Available $1,755,900 $1,603,000 $1,402,400 $1,413,100 $1,423,800 $1,412,500 Disbursements Transfer to Capital Improvements 165,000 211,200 - - 22,000 192,000 Balance in Account on June 30 $1,590,900 $1,391,800 $1,402,400 $1,413,100 $1,401,800 $1,220,500 Capital Asset Reserve - Water (Min. $500K) Balance in Account on July 1 $510,700 $514,600 $518,500 $522,400 $526,400 $530,400 Receipts Interest Earned 3,900 3,900 3,900 4,000 4,000 4,000 Total Funds Available $514,600 $518,500 $522,400 $526,400 $530,400 $534,400 Disbursements Balance in Account on June 30 $514,600 $518,500 $522,400 $526,400 $530,400 $534,400 Capital Asset Resrv - Wastewater (Min $500K) Balance in Account on July 1 $509,500 $513,400 $517,300 $521,200 $525,200 $529,200 Receipts Interest Earned 3,900 3,900 3,900 4,000 4,000 4,000 Total Funds Available $513,400 $517,300 $521,200 $525,200 $529,200 $533,200 Disbursements Balance in Account on June 30 $513,400 $517,300 $521,200 $525,200 $529,200 $533,200 Total All Reserves at June 30 $3,379,200 $3,172,900 $3,148,200 $3,085,800 $3,087,200 $2,918,700 83

City of Dover Electric Revenue Fund Financial Projections 2017 – 2021 Budget Meetings May 24, 2016 85

Financial Projections • An informational tool provided to those charged with governance and management of the City. • A planning tool used for setting future goals and objectives to meet the City’s financial requirements. • A tool to insure we are meeting three main objectives. ▫ Positive net income as measured by audited generally accepted accounting principles (GAAP accounting) ▫ Sufficient revenues to cover debt service covenants and ratios as measured by GAAP accounting ▫ Sufficient (positive) cash balances to cover items not included in the income statement as measured by budgetary accounting 86

FY17 – FY21 Key Assumptions • kWh demand for FY17 – FY21 approximately 1.0% annual growth • No rate increases in current forecast • General Fund Transfer each fiscal year remains $10.0 million • Includes billed revenues for new services & improvements in the Improvement & Extension Fund to offset cost of the improvements ($.9 million annually); Funds will be restricted to developer/contractor applications for service; • Forecasted Operating Expenses as follows:  Growth in Division expenses 2018 – 2021 at 3.0% annual  Increased retiree health insurance premiums 6.0%  Reduced annual appropriations for inventory reserve and increased appropriation for bad debt  Power Supply includes cost of Non-Solar Renewable Energy credits as mandated to fulfill the City’s Renewable Portfolio Standard  Increased transfer to the capital project fund to cover replacement cost of current assets. To be adjusted upon decommissioning of Units 1 & 2. 87

Net Income Revised Proposed Projected Projected Projected Projected 2016 2017 2018 2019 2020 2021 Net Income Revenue from Current Electric Rates $ 78,493,800 $ 78,991,200 $ 79,768,300 $ 80,778,700 $ 81,642,700 $ 82,518,500 Utility Tax 1,309,600 1,320,900 1,333,900 1,350,800 1,365,200 1,379,800 Miscellaneous Receipts 1,242,000 1,799,600 1,885,000 1,887,000 1,889,000 1,891,000 Total Operating Revenue 81,045,400 82,111,700 82,987,200 84,016,500 84,896,900 85,789,300 Power Supply & Production (49,057,800) (49,155,600) (50,499,900) (44,857,000) (47,306,800) (47,755,500) Operating Expenses (12,409,200) (13,251,600) (13,615,300) (13,995,400) (14,385,900) (14,790,100) Operating Transfers - Out (General Fund) (10,000,000) (10,000,000) (10,000,000) (10,000,000) (10,000,000) (10,000,000) Total Operating Expenses (71,467,000) (72,407,200) (74,115,200) (68,852,400) (71,692,700) (72,545,600) Operating Income 9,578,400 9,704,500 8,872,000 15,164,100 13,204,200 13,243,700 Non-Oper. Rev. - Interest on Operating 92,900 88,600 97,500 85,400 94,700 108,700 Non-Oper. Rev. - Interest on Reserves 221,400 220,500 243,100 244,900 231,700 256,300 Operating Transfers - In - - - - - - Income Available For Debt Service 9,892,700 10,013,600 9,212,600 15,494,400 13,530,600 13,608,700 Interest on Long-Term Debt (922,700) (888,000) (851,600) (819,800) (785,800) (750,000) Cash From Operations 8,970,000 9,125,600 8,361,000 14,674,600 12,744,800 12,858,700 Non Cash Income/Loss & Reserve Transfers Depreciation Expense (5,477,200) (5,720,600) (5,974,800) (6,203,400) (6,442,200) (6,672,000) Net Income $ 3,492,800 $ 3,405,000 $ 2,386,200 $ 8,471,200 $ 6,302,600 $ 6,186,700 88

Debt Service Coverage Revised Proposed Projected Projected Projected Projected 2016 2017 2018 2019 2020 2021 Debt Service Coverage Income Avail. for Debt Service $ 9,892,700 $ 10,013,600 $ 9,212,600 $ 15,494,400 $ 13,530,600 $ 13,608,700 Total Debt Service $ 3,287,700 $ 1,583,000 $ 1,581,600 $ 1,584,800 $ 1,585,800 $ 1,590,000 Debt Service Coverage Ratio 3.01 6.33 5.82 9.78 8.53 8.56 Debt Service Coverage Requirement 1.25 1.25 1.25 1.25 2.25 1.25 Debt Service Coverage Requirement Status Met Met Met Met Met Met Debt Service Safety Margin 8.12% 10.23% 9.16% 16.49% 14.02% 13.95% Cash Flow Position Revised Proposed Projected Projected Projected Projected CASH SUMMARY 2016 2017 2018 2019 2020 2021 Cash from Operations $ 8,970,000 $ 9,125,600 $ 8,361,000 $ 14,674,600 $ 12,744,800 $ 12,858,700 Transfer to I & E Fund $ 3,500,000 $ 3,400,000 $ 5,400,000 $ 5,900,000 $ 5,900,000 $ 5,900,000 Transfer (from)/to Reserves (773,000) 2,750,000 - 4,000,000 3,000,000 - Reinvestment of Reserve Interest 279,300 261,200 266,100 254,900 250,200 380,200 Debt Service Principal 2,365,000 695,000 730,000 765,000 800,000 840,000 Total Cash Budget Requirements 5,371,300 7,106,200 6,396,100 10,919,900 9,950,200 7,120,200 Net Positive/(Negative Cash) $ 3,598,700 $ 2,019,400 $ 1,964,900 $ 3,754,700 $ 2,794,600 $ 5,738,500 89

Purchased Power Expense Revised Proposed Projected Projected Projected Projected 2016 2017 2018 2019 2020 2021 Purchased Power [1] - kWh - - kWh - - kWh - - kWh - - kWh - - kWh - Long Term Energy Supply 741,304,000 763,129,600 774,465,000 795,728,000 795,839,000 795,596,000 Annual Variation -2.11% 2.94% 1.49% 2.75% 0.01% -0.03% Total Energy Purchases 741,304,000 763,129,600 774,465,000 795,728,000 795,839,000 795,596,000 Purchased Power Expense Power Supply (Hedged) $ 23,402,600 $ 16,557,600 $ 15,625,700 $ 24,421,800 $ 20,881,700 $ 15,076,000 Dover Sun Park - Energy 2,313,900 2,313,900 2,446,700 2,551,500 2,580,200 2,639,700 Dover Sun Park - Solar Recs 363,400 363,400 362,400 373,500 397,800 408,600 Renewable Energy Credits (incl DEMEC) 673,400 673,400 875,300 1,097,700 1,199,000 1,306,500 Regional Greenhouse Gas Initiative 175,000 129,300 129,000 129,500 135,000 162,900 Power Supply Management 996,000 996,000 996,000 996,000 996,000 996,000 PJM Charges - Load Market Purchases 7,966,100 12,357,900 13,654,400 4,262,400 6,245,500 11,964,500 PJM Charges - Trans, ARR, and Fees 7,932,500 7,603,800 7,755,900 7,911,000 8,069,200 8,230,600 Capacity Charges 10,225,100 10,160,600 10,089,400 9,968,200 11,156,100 11,119,000 Generation Fuels 1,167,300 302,600 238,200 219,500 236,100 210,500 PJM Spot Market Energy Revenue (1,708,300) (804,900) (588,300) (540,000) (571,700) (493,300) PJM Credits - Reactive Power Supply (360,000) (360,000) (367,200) (374,500) (382,000) (389,700) Capacity Credits (10,472,100) (7,355,100) (6,434,300) (12,004,400) (9,611,900) (9,585,600) Total Purchase Power Expense $ 42,674,900 $ 42,938,500 $ 44,783,200 $ 39,012,200 $ 41,331,000 $ 41,645,700 Purchased Power Cost per MWh [2] $ 57.57 $ 56.27 $ 57.82 $ 49.03 $ 51.93 $ 52.35 Current Hedge Percentage 76.0% 63.0% 56.0% 88.0% 80.0% 0.0% 90

Net Electric Generation Benefit City of Dover Net Electric Generation Benefit FY16 FY17 FY18 FY19 FY20 FY21 FY17 thru Revised Proposed Projected Projected Projected Projected FY21 Plant Operations $ 6,382,900 $ 6,217,100 $ 5,716,700 $ 5,844,800 $ 5,975,800 $ 6,109,800 $ 29,864,200 Capacity Credits (10,472,100) (7,355,100) (6,434,300) (12,004,400) (9,611,900) (9,585,600) (44,991,300) PJM Spot Market Energy (Net of Fuel) (2,875,600) (502,300) (826,500) (759,500) (335,600) (703,800) (3,127,700) PJM Credits (360,000) (360,000) (367,200) (374,500) (382,000) (389,700) (1,873,400) Net Generation - Operations (7,324,800) (2,000,300) (1,911,300) (7,293,600) (4,353,700) (4,569,300) (20,128,200) Capital Cost 2,299,800 1,842,800 2,770,000 1,668,000 964,000 715,000 7,959,800 Net Generation - Cash Flow $ (5,025,000) $ (157,500) $ 858,700 $ (5,625,600) $ (3,389,700) $ (3,854,300) $ (12,168,400) The City receives PJM capacity credits for our generating plant capacity. This revenue off-sets PJM's capacity charges which are required to serve approximately 180 MWH of our load plus reserves. If we did not have the ability to generate, we would loose the capacity credit but still have to pay the capacity charges to PJM for our load requirements. The forecast reflects the 40 MHW of capacity purchase with Calpine. Capacity Charges $ 10,225,100 $ 10,160,600 $ 10,089,400 $ 9,968,200 $ 11,156,100 $ 11,119,000 $ 52,493,300 $15.0 Costs $10.0 $5.0 Million Dollars $0.0 Cap acity Credits Cap acity Charges ($5.0) Net Generation - Cash Flow ($10.0) Benefits ($15.0) ($20.0) FY16 FY17 FY18 FY19 FY20 FY21 91

Capital Investment Plan 2017 – 2021 Revised Proposed Projected Projected Projected Projected Yr 1 - Yr 5 CAPITAL PROJECTS 2016 2017 2018 2019 2020 2021 Total Electric Engineering Projects Ann Avenue - Underground $ - $ - $ 126,000 $ - $ - $ - $ 126,000 Beeechwood Avenue - Underground - - 80,000 - - - 80,000 Farmview - Underground - - - 110,000 - - 110,000 The Greens - Underground - - - 90,000 - - 90,000 Townpoint Distribution Upgrades 350,000 350,000 350,000 350,000 350,000 350,000 1,750,000 Distribution System Upgrades - Unidentified - - - 300,000 600,000 - 900,000 Substation Relay Upgrade - 125,000 150,000 75,000 - - 350,000 Oak Grove Trailer Park Distribution Upgrade 78,500 - - - - - - Lakeland Laurel Point - Distribution Upgrade 63,000 - - - - - - Rt 8/ Mifflin Road Crossing - Distribution Upgrade 51,500 - - - - - - Route 8/Taps - Distribution Upgrade 38,500 - - - - - - Townsend Brothers - Distribution Upgrade 14,500 - - - - - - Persimmon Tree Apartments - Distribution Upgrade 62,000 - - - - - - North Street OH to UG (Governors to Queen) - - 170,000 - - - 170,000 Dover East Estates - Distribution Upgrade 130,000 - - - - - - Lighting Project and Rehabilitation 67,000 50,000 50,000 50,000 50,000 50,000 250,000 LED Lighting - 17,500 - - - - 17,500 Ampacity Standardization - 25,000 25,000 25,000 25,000 25,000 125,000 Satellite Syncrhonized Substation Clocks 30,000 - - - - - - Horsepond Road URD - Distribution Feeders 67,000 - - - - - - SCADA Master Hardware Replacement - 150,000 - - - - 150,000 Transmission Line Maintenance Program 75,000 75,000 75,000 75,000 75,000 75,000 375,000 GOTP Transmission Line Relocation 408,500 - 120,000 - - - 120,000 GOTP Substation - - 50,000 - 6,000,000 - 6,050,000 Distribution Capacitors - Overhead 25,000 25,000 25,000 25,000 25,000 25,000 125,000 Distribution Capacitors - Underground 25,000 25,000 25,000 25,000 25,000 25,000 125,000 Fault Indicators 10,000 10,000 10,000 10,000 10,000 - 40,000 Horsepond SS to Cartanza 69kv Rebuild 318,500 - - - - - - 69kv Substation Cable Replacement North Street 135,000 - 480,700 - - - 480,700 Weyant Hall Roof Refurbishment 151,800 - - - - - - Weyant Hall Security Improvements 50,000 - - - - - - General Scott Switchgear 1,097,200 - - - - - - Dover Air Force Base Substation Relocation 30,000 - - - - System Operations Voice Recorder - - - 18,000 - - 18,000 System Automation - - 150,000 150,000 150,000 150,000 600,000 Uninterruptible Power Supply (UPS) System Replmnt - 25,000 - - - - 25,000 Vehicles, Trucks, & Equipment 10,000 33,200 83,200 - - - 116,400 Subtotal Electric Engineering Division $ 3,288,000 $ 910,700 $ 1,969,900 $ 1,303,000 $ 7,310,000 $ 700,000 $ 12,193,600 Electric Transmission & Distribution Projects New Developments - UG Transformers $ 516,100 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 New Developments - UG Conductors/Devices 2,295,600 900,000 900,000 900,000 900,000 900,000 4,500,000 DNREC R & R Metering 41,000 - - - - - - NBR Properties, LLC 11,500 - - - - - - PWII/Tar Ditch - Relocation of utility poles & lines - 450,000 - - - - 450,000 Meter Replacements & System upgrades 60-46 & 40-25 263,100 100,000 100,000 100,000 100,000 100,000 500,000 Vehicles, Trucks, & Equipment 397,600 25,000 553,000 325,000 400,000 310,000 1,613,000 Subtotal Electric Transmission Division $ 3,524,900 $ 1,975,000 $ 2,053,000 $ 1,825,000 $ 1,900,000 $ 1,810,000 $ 9,563,000 92

Capital Investment Plan 2017 – 2021 continued Revised Proposed Projected Projected Projected Projected Yr 1 - Yr 5 CAPITAL PROJECTS 2016 2017 2018 2019 2020 2021 Total Electric Generation Projects McKee Run & VanSant Preservation of Structures $ 215,000 $ 131,000 $ 130,000 $ 100,000 $ 100,000 125,000 586,000 McKee Run Building Equipment Replacements 42,000 59,000 99,000 27,000 66,000 175,000 426,000 Unit 3 Software & Compupter Upgrades - CEMS 4,500 - - - - - - Unit 3 - Stack Repairs 485,000 - - - - - - Unit 3 Boiler Systems 122,800 382,000 160,000 299,000 80,000 235,000 1,156,000 Unit 3 Auxillary System Components 135,000 128,000 261,000 277,000 213,000 65,000 944,000 Unit 3 Turbine Outage - Inspections & Repairs 53,500 - - - - - - Unit 3 Turbine Repairs - Intercept Valves - - - 438,000 25,000 - 463,000 Unit 3 Turbine Outage - Generator - - - 438,000 25,000 25,000 488,000 Unit 3 Cooling Water Line Replacement/Repairs - 469,000 - - - - 469,000 Unit 3 Fast Start Upgrade - - 200,000 - - - 200,000 Units 1, 2 & 3 Hydrogen Purity Analyzers - 96,000 - - - - 96,000 VanSant Plenum Replacement 469,000 - - - - - - VanSant Capacity Increase 492,200 - - - - - - VanSant Software & Compupter Upgrades - CEMS 4,500 - - - - - - VanSant Major Overhaul & Inspection - 400,000 1,548,000 - 150,000 - 2,098,000 VanSant Component replacements 21,000 - - 89,000 305,000 90,000 484,000 VanSant Fire Suppression System Upgrade - - 285,000 - - - 285,000 Metering System Upgrades 80,000 - - - - - - Hyrdogren Generator - - 50,000 - - - 50,000 Safety & Compliance Improvements 175,300 112,000 37,000 - - - 149,000 Vehicles, Trucks & Equipment - 65,800 - - - - 65,800 Subtotal Electric Generation Division $ 2,299,800 $ 1,842,800 $ 2,770,000 $ 1,668,000 $ 964,000 $ 715,000 $ 7,959,800 Electric Administration Projects Vehicles, Trucks, & Equipment $ - $ - $ 30,000 $ - $ - $ - $ 30,000 Subtotal Electric Administration Division $ - $ - $ 30,000 $ - $ - $ - $ 30,000 Electric Metering Division Vehicles, Trucks, & Equipment $ 23,000 $ 41,800 $ - $ - $ - $ - $ 41,800 Subtotal Electric Administration Division $ 23,000 $ 41,800 $ - $ - $ - $ - $ 64,800 ERP Consulting and Systems (Finance project) $ - $ 1,000,000 $ 1,300,000 $ - $ - $ - $ 2,300,000 Total Electric Improvements $ 9,135,700 $ 5,770,300 $ 8,122,900 $ 4,796,000 $ 10,174,000 $ 3,225,000 $ 32,088,200 93

Capital Improvement Plan Funding 2017 – 2021 Revised Proposed Projected Projected Projected Projected Yr 1 - Yr 5 2016 2017 2018 2019 2020 2021 Total Funding Sources Electric I & E Fund Beginning Budget Balance $ 6,904,500 $ 5,349,700 $ 3,025,100 $ 1,357,700 $ 2,470,700 $ 4,214,200 Transfer from Operating Fund 3,500,000 2,500,000 4,500,000 5,000,000 5,000,000 5,000,000 22,000,000 Transfer from Other Funds - - 862,500 - - - 862,500 Elecric Future Capacity Reserve - - - - 6,000,000 - 6,000,000 Electric Revenue Fund Bond Reserve 2,108,000 - - - - - - General Service Billing 1,900,000 900,000 900,000 900,000 900,000 900,000 4,500,000 Grants 15,000 5,000 170,000 - - - 175,000 Interest Earnings 57,900 40,700 23,000 9,000 17,500 30,700 120,900 Total Funding Sources 7,580,900 3,445,700 6,455,500 5,909,000 11,917,500 5,930,700 35,308,600 Total Beginning Balance & Funding Sources $ 14,485,400 $ 8,795,400 $ 9,480,600 $ 7,266,700 $ 14,388,200 $ 10,144,900 $ 54,416,300 Electric I & E Fund Ending Budget Balance $ 5,349,700 $ 3,025,100 $ 1,357,700 $ 2,470,700 $ 4,214,200 $ 6,919,900 94

Projected Debt Service City of Dover Electric Revenue Fund Projected Debt Service Electric Revenue Fund Fiscal Year 2008 Revenue Bonds Total Debt 6/30/2017 695,000 918,704 1,613,704 6/30/2018 730,000 883,954 1,613,954 6/30/2019 765,000 847,454 1,612,454 6/30/2020 800,000 815,706 1,615,706 6/30/2021 840,000 781,706 1,621,706 6/30/2022 880,000 746,006 1,626,006 6/30/2023 925,000 707,506 1,632,506 6/30/2024 970,000 665,881 1,635,881 6/30/2025 1,015,000 622,231 1,637,231 6/30/2026 1,065,000 576,555 1,641,555 6/30/2027 1,120,000 527,300 1,647,300 6/30/2028 1,175,000 475,500 1,650,500 6/30/2029 1,230,000 416,750 1,646,750 6/30/2030 1,290,000 355,250 1,645,250 6/30/2031 1,355,000 290,750 1,645,750 6/30/2032 1,420,000 223,000 1,643,000 6/30/2033 1,485,000 152,000 1,637,000 6/30/2034 1,555,000 77,750 1,632,750 Total $ 19,315,000 $ 10,084,003 $ 29,399,003 95

FY17 – FY21 Reserve Account Projections Revised Proposed Projected Projected Projected Projected 2016 2017 2018 2019 2020 2021 De pre cia tion Re se rve Account (Policy $10 mil) Balance in Account on July 1 $ 9,957,900 $ 10,083,600 $ 10,910,200 $ 10,993,100 $ 11,076,600 $ 11,160,800 Receipts Interest Earned 75,700 76,600 82,900 83,500 84,200 84,800 Transfer from Future Capacity Reserve 50,000 - - - - - Appropriations - 750,000 - - - - Total Funds Available $ 10,083,600 $ 10,910,200 $ 10,993,100 $ 11,076,600 $ 11,160,800 $ 11,245,600 Disbursements Transfer to Capital Improvements (CIP) - - - - - - Balance in Account on June 30 $ 10,083,600 $ 10,910,200 $ 10,993,100 $ 11,076,600 $ 11,160,800 $ 11,245,600 Future Ca pa city Account (Policy $10 mil) Balance in Account on July 1 $ 10,107,900 $ 10,134,700 $ 10,961,700 $ 11,045,000 $ 15,128,900 $ 12,198,300 Receipts Interest Earned 76,800 77,000 83,300 83,900 69,400 92,700 Appropriations - 750,000 - 4,000,000 3,000,000 - Total Funds Available $ 10,184,700 $ 10,961,700 $ 11,045,000 $ 15,128,900 $ 18,198,300 $ 12,291,000 Disbursements Transfer to Capital Improvements - - - - 6,000,000 - Transfer to Depreciation Reserve (50,000) - - - - - Balance in Account on June 30 $ 10,134,700 $ 10,961,700 $ 11,045,000 $ 15,128,900 $ 12,198,300 $ 12,291,000 Insura nce Sta biliza tion Account (Policy min $750K) Balance in Account on July 1 $ 740,700 $ 756,300 $ 762,000 $ 767,800 $ 773,600 $ 779,500 Receipts Interest Earned 5,600 5,700 5,800 5,800 5,900 5,900 Appropriations 10,000 - - - - - Total Funds Available $ 756,300 $ 762,000 $ 767,800 $ 773,600 $ 779,500 $ 785,400 Disbursements Transfer (to)/from Operations - - - - - - Balance in Account on June 30 $ 756,300 $ 762,000 $ 767,800 $ 773,600 $ 779,500 $ 785,400 Ra te Sta biliza tion Account Balance in Account on July 1 $ 7,505,300 $ 7,207,100 $ 8,511,900 $ 8,576,600 $ 8,641,800 $ 8,707,500 Receipts Interest Earned 57,000 54,800 64,700 65,200 65,700 66,200 Appropriations 394,800 1,250,000 - - - - Total Funds Available $ 7,957,100 $ 8,511,900 $ 8,576,600 $ 8,641,800 $ 8,707,500 $ 8,773,700 Disbursements Transfer to Operations (750,000) - - - - - Balance in Account on June 30 $ 7,207,100 $ 8,511,900 $ 8,576,600 $ 8,641,800 $ 8,707,500 $ 8,773,700 Reserve Requirement - (10% - 20% of Purchased Power) 16.89% 19.82% 19.15% 22.15% 21.07% 21.07% Reserve Requirement Status Exceeds 10% Exceeds 10% Exceeds 10% Exceeds 10% Exceeds 10% Exceeds 10% Continge ncy Re se rve Account Balance in Account on July 1 $ 822,637 $ 841,937 $ 848,337 $ 854,737 $ 861,237 $ 867,737 Receipts Interest Earned 6,300 6,400 6,400 6,500 6,500 6,600 Appropriations 13,000 - - - - - Total Funds Available $ 841,937 $ 848,337 $ 854,737 $ 861,237 $ 867,737 $ 874,337 Disbursements Transfer (to)/from Operations - - - - - - Balance in Account on June 30 $ 841,937 $ 848,337 $ 854,737 $ 861,237 $ 867,737 $ 874,337 Reserve Requirement - (Min. $750,000) 810,454 821,087 829,842 840,135 848,939 857,863 Reserve Requirement Status OK OK OK OK OK OK Total All Reserves at June 30 $ 29,023,637 $ 31,994,137 $ 32,237,237 $ 36,482,137 $ 33,713,837 $ 33,970,037 96

Alternative Budget & Forecast • Incorporates $.00252 Power Cost Adjustment (PCA) credit • Financial estimates in FY17 – FY21 • Propose to reset PCA each year based on the annual budgets and reserve levels • Potential for lower sales growth • Potential changes to power supply cost for unhedged supply • Potential for forced outage penalties greater than rate stabilization reserve • Not included in current Capital Investment Plan ▫ DAFB Substation relocation and rebuild (FY17 includes $1.5M transfer to reserve for land acquisition) ▫ Decommissioning plan for Units 1 & 2 ▫ Integrated Resource Plan • We would recommend a discussion of our current rate model design to determine if a reset is necessary before any future rate changes are presented. This would include winter/summer rates and customer charge increases to cover fixed cost, which in turn would affect energy and demand charges. 97

Net Income with PCA Credit Revised Proposed Projected Projected Projected Projected Yr 1 - Yr 5 2016 2017 2018 2019 2020 2021 Total Net Income Revenue from Current Electric Rates $ 78,493,800 $ 78,991,200 $ 79,768,300 $ 80,778,700 $ 81,642,700 $ 82,518,500 $ 403,699,400 Revenue from Power Cost Adjustments (PCA) - (1,798,000) (1,817,400) (1,840,700) (1,860,600) (1,880,800) (7,316,700) Utility Tax 1,309,600 1,287,900 1,300,500 1,317,000 1,331,100 1,345,400 6,581,900 Miscellaneous Receipts 1,242,000 1,799,600 1,885,000 1,887,000 1,889,000 1,891,000 9,351,600 Total Operating Revenue 81,045,400 80,280,700 81,136,400 82,142,000 83,002,200 83,874,100 407,606,700 Power Supply & Production (49,057,800) (49,155,600) (50,499,900) (44,857,000) (47,306,800) (47,755,500) (239,574,800) Operating Expenses (12,409,200) (13,218,600) (13,581,900) (13,961,600) (14,351,800) (14,755,700) (69,869,600) Operating Transfers - Out (General Fund) (10,000,000) (10,000,000) (10,000,000) (10,000,000) (10,000,000) (10,000,000) (50,000,000) Total Operating Expenses (71,467,000) (72,374,200) (74,081,800) (68,818,600) (71,658,600) (72,511,200) (358,400,200) Operating Income 9,578,400 7,906,500 7,054,600 13,323,400 11,343,600 11,362,900 50,991,000 Non-Oper. Rev. - Interest on Operating 92,900 88,600 97,500 85,400 94,600 108,700 474,800 Non-Oper. Rev. - Interest on Reserves 221,400 220,500 243,100 244,900 231,700 256,300 1,196,500 Operating Transfers - In - - - - - - - Income Available For Debt Service 9,892,700 8,215,600 7,395,200 13,653,700 11,669,900 11,727,900 50,827,100 Interest on Long-Term Debt (922,700) (888,000) (851,600) (819,800) (785,800) (750,000) (4,095,200) Cash From Operations 8,970,000 7,327,600 6,543,600 12,833,900 10,884,100 10,977,900 48,567,100 Non Cash Income/Loss & Reserve Transfers Depreciation Expense (5,477,200) (5,720,600) (5,974,800) (6,203,400) (6,442,200) (6,672,000) (31,013,000) Net Income $ 3,492,800 $ 1,607,000 $ 568,800 $ 6,630,500 $ 4,441,900 $ 4,305,900 $ 16,741,000 98

Revised Proposed Projected Projected Projected Projected Yr 1 - Yr 5 2016 2017 2018 2019 2020 2021 Total Debt Service Coverage Income Avail. for Debt Service $ 9,892,700 $ 8,215,600 $ 7,395,200 $ 13,653,700 $ 11,669,900 $ 11,727,900 $ 50,827,100 Total Debt Service $ 3,287,700 $ 1,583,000 $ 1,581,600 $ 1,584,800 $ 1,585,800 $ 1,590,000 $ 9,622,900 Debt Service Coverage Ratio 3.01 5.19 4.68 8.62 7.36 7.38 5.28 Debt Service Coverage Requirement 1.25 1.25 1.25 1.25 2.25 1.25 Debt Service Coverage Requirement Status Met Met Met Met Met Met Debt Service Safety Margin 8.12% 8.23% 7.14% 14.63% 12.10% 12.03% Revised Proposed Projected Projected Projected Projected Yr 1 - Yr 5 CASH SUMMARY 2016 2017 2018 2019 2020 2021 Total Cash from Operations $ 8,970,000 $ 7,327,600 $ 6,543,600 $ 12,833,900 $ 10,884,100 $ 10,977,900 Transfer to I & E Fund $ 3,500,000 $ 3,400,000 $ 5,400,000 $ 5,900,000 $ 5,900,000 $ 5,900,000 $ 26,500,000 Transfer (from)/to Reserves (773,000) 2,750,000 - 4,000,000 3,000,000 - 9,750,000 Reinvestment of Reserve Interest 279,300 261,200 266,100 254,900 250,100 380,100 1,412,400 Debt Service Principal 2,365,000 695,000 730,000 765,000 800,000 840,000 3,830,000 Total Cash Budget Requirements 5,371,300 7,106,200 6,396,100 10,919,900 9,950,100 7,120,100 41,492,400 Net Positive/(Negative Cash) $ 3,598,700 $ 221,400 $ 147,500 $ 1,914,000 $ 934,000 $ 3,857,800 $ 7,074,700 99

 REVENUE SOURCES & FUNDS  TOTAL CITY SUMMARY  GENERAL  WATER/WASTEWATER  ELECTRIC  VEHICLE REPLACEMENTS

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 FUNDING SOURCE SUMMARY Source FY 17 FY 18 FY 19 FY 20 FY 21 Total Bond Proceeds 3,710,000 3,710,000 3,710,000 11,130,000 Community Transportation Fund 30,000 30,000 DE Sewer Revolving Loan Fund 884,000 396,000 408,000 1,688,000 DE Water Revolving Loan Fund 1,200,000 1,200,000 2,400,000 Developer Contribution 900,000 900,000 900,000 900,000 900,000 4,500,000 Development Grant 5,000 5,000 Electric I & E Fund 1,000,000 437,500 1,437,500 Electric Revenue 3,870,300 5,872,900 3,896,500 3,274,000 2,325,000 19,238,700 Future Capacity Reserve Fund 50,000 6,000,000 6,050,000 General Fund 1,919,400 3,328,800 2,949,100 2,657,100 3,337,200 14,191,600 Impact Fee Reserve 402,000 48,700 86,400 22,000 192,000 751,100 Parkland Reserve Fund 80,000 50,000 15,000 55,000 200,000 State Grant 45,000 128,000 73,000 246,000 Water/Wastewater Fund 2,988,400 4,081,900 3,298,300 3,122,600 3,418,000 16,909,200 GRAND TOTAL 12,410,100 20,721,800 15,251,300 20,221,700 10,172,200 78,777,100 Thursday, May 12, 2016 101

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 DEPARTMENT SUMMARY Department FY 17 FY 18 FY 19 FY 20 FY 21 Total Code Enforcement 23,800 17,000 40,800 Electric Admin 30,000 30,000 Electric Engineering 910,700 1,969,900 1,303,000 7,310,000 700,000 12,193,600 Electric Meter Reading 41,800 41,800 Electric T & D 1,975,000 2,053,000 1,825,500 1,900,000 1,810,000 9,563,500 Facilities Management 27,700 28,200 28,800 32,200 116,900 Finance 1,000,000 1,000,000 300,000 2,300,000 Fire/Robbins Hose 145,700 295,200 295,200 226,300 226,300 1,188,700 Fleet Maintenance 31,000 38,000 60,000 129,000 Life Safety (Fire Marshal) 29,500 29,500 Parks and Recreation 165,000 241,000 15,000 161,000 582,000 Permtting and Inspections 16,000 34,000 50,000 Planning 16,000 16,000 Police 299,800 451,500 399,100 364,700 367,400 1,882,500 Power Plant 1,842,800 2,770,000 1,668,000 964,000 715,000 7,959,800 Public Works - Grounds 58,200 59,800 188,000 153,000 151,000 610,000 Public Works - Sanitation 261,500 431,700 429,100 204,900 627,000 1,954,200 Public Works - Streets 1,026,000 5,245,400 5,258,900 5,353,000 1,872,500 18,755,800 Public Works Admin 42,000 42,000 W/WW Engineering 30,400 31,000 23,000 28,000 112,400 Wastewater Management 2,021,200 2,453,000 2,283,400 1,991,400 2,040,000 10,789,000 Water Management 1,338,800 2,042,300 1,424,300 1,450,900 1,570,000 7,826,300 Water Treatment Plant 1,200,000 1,226,000 50,000 82,300 2,558,300 TOTAL 12,405,100 20,421,800 15,551,300 20,221,700 10,172,200 78,772,100 Thursday, May 12, 2016 102

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 FUNDING SOURCE SUMMARY Source FY 17 FY 18 FY 19 FY 20 FY 21 Total Bond Proceeds 3,710,000 3,710,000 3,710,000 11,130,000 Community Transportation Fund 30,000 30,000 General Fund 1,078,500 1,176,200 1,395,700 1,290,500 1,215,500 6,156,400 Parkland Reserve Fund 80,000 50,000 15,000 55,000 200,000 State Grant 45,000 128,000 73,000 246,000 GRAND TOTAL 1,203,500 5,094,200 5,120,700 5,128,500 1,215,500 17,762,400 Thursday, May 12, 2016 104

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 PROJECTS BY DEPARTMENT Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total Parks and Recreation Dover Park - Master Plan PR1701 1 50,000 50,000 Schutte Park Land Improvements PR1702 1 100,000 90,000 190,000 Park and Playground Improvement Program PR1703 3 66,000 66,000 132,000 Small Park Improvements PR1704 4 15,000 15,000 15,000 15,000 60,000 Silver Lake Park - Master Plan&Plan Implementation PR1801 1 70,000 80,000 150,000 Parks and Recreation Total 165,000 241,000 15,000 161,000 582,000 Police Video Storage Array for In-Car Video Recordings PD1701 1 12,500 12,500 Server Consolidation PD1801 1 43,200 43,200 86,400 Police Total 12,500 43,200 43,200 98,900 Public Works - Streets Stormwater/Old PW2 Site Improvements ST1602 1 2,550,000 2,550,000 2,550,000 7,650,000 Street, Concrete and Alley Program ST1701 2 900,000 1,050,000 1,102,500 1,157,500 1,215,500 5,425,500 Silver Lake Dam Improvements ST1703 3 126,000 126,000 Redevelopment of Schutte Park ST1801 1 1,160,000 1,160,000 1,160,000 3,480,000 Dover Library Conveyance System Improvements ST1803 1 50,000 200,000 250,000 Water Street Flooding Improvements ST1904 4 50,000 100,000 150,000 Public Works - Streets Total 1,026,000 4,810,000 5,062,500 4,967,500 1,215,500 17,081,500 GRAND TOTAL 1,203,500 5,094,200 5,120,700 5,128,500 1,215,500 17,762,400 Thursday, May 12, 2016 105

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Improvement Project # PR1701 Useful Life Project Name Dover Park - Master Plan Category General New Project: No Account Number: 147-1500-525.40-31 Priority 1 Time-Line: FY16-FY18 Status Active Total Project Cost: $50,000 Description Hire a consultant to develop a master plan for Dover Park that includes a vegetation management plan and lighting plan, and also addresses the needs identified in the Recreation Needs Assessment, including walking paths, restrooms, a skate parks, splash pad, and reserves a location for a recreation center building in the event that one is constructed at a future date. Justification With the demolition of the old recreation center building and the concern about the need to improve access to recreation opportunities on the east side of Dover, the City Council allocated funds for improvements to Dover Park. The Recreation Needs Assessment identified a number of priorities and issues to be addressed. In order to appropriately allocate resources, a park plan that addresses the priorities and issues brought forth in the Recreation Needs Assessment is necessary. The planning process will include input from the public and address the phasing of improvements. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 50,000 50,000 Total 50,000 50,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Parkland Reserve Fund 25,000 25,000 State Grant 25,000 25,000 Total 50,000 50,000 Budget Impact/Other Thursday, May 12, 2016 106

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Parks and Recreation City of Dover, Delaware Contact Public Works Director Type Improvement Project # PR1702 Useful Life 50 years Project Name Schutte Park Land Improvements Category General New Project: No Account Number: 147-1500-525.40-31 Priority 1 Time-Line: FY17 Status Active Total Project Cost: $190,000 Description This project includes a plan to develop multipurpose fields on the lands on the west side of the park and to complete the multipurpose pathway around the park’s perimeter. It will also include other amenities that are consistent with the Recreation Needs Assessment. Once plans are complete, the improvements will be constructed in FY 17. Justification Currently, the Schutte Park addition is unusable. There is constant demand for field space, and we have 14 acres of unusable space. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 100,000 90,000 190,000 Total 100,000 90,000 190,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Community Transportation 30,000 30,000 Fund General Fund 40,000 40,000 Parkland Reserve Fund 40,000 40,000 State Grant 20,000 60,000 80,000 Total 100,000 90,000 190,000 Budget Impact/Other Thursday, May 12, 2016 107

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Parks and Recreation City of Dover, Delaware Contact Public Works Director Type Improvement Project # PR1703 Useful Life 10-15 years Project Name Park and Playground Improvement Program Category General New Project: No Account Number: 147-1500-525.40-31 Priority 3 Time-Line: FY17-FY20 Status Active Total Project Cost: $132,000 Description This project provides for a regular replacement of playground equipment and other park amenities throughout the park system. It could also potentially include installation of playground equipment in parks without equipment. This is important to ensure that equipment is replaced as old equipment deteriorates and becomes less safe. All newly installed equipment will meet the standards of the Consumer Product Safety Commission. Justification As equipment ages it deteriorates and can become unsightly and/or unsafe. Replacement of dated equipment is important to ensure that our parks meet the needs of the population and provides a safe play environment. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 66,000 66,000 132,000 Total 66,000 66,000 132,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 33,000 33,000 66,000 State Grant 33,000 33,000 66,000 Total 66,000 66,000 132,000 Budget Impact/Other Thursday, May 12, 2016 108

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Improvement Project # PR1704 Useful Life 10-15 years Project Name Small Park Improvements Category General New Project: No Account Number: 147-1500-525.40-31 Priority 4 Time-Line: FY17-FY20 Status Active Total Project Cost: $60,000 Description Under this project, the City would fund small capital improvements in parks citywide. This could include improvements to pavilions, fencing and other structures in the park that require investment over time but exceed the thresholds for non-capital investments. Justification There are a number of amenities in the City’s park that deteriorate over time and require small capital investments to be safe and attractive. As our park investments age, we need to make sure that we are maintaining the properties, which may require small capital projects. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 15,000 15,000 15,000 15,000 60,000 Total 15,000 15,000 15,000 15,000 60,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Parkland Reserve Fund 15,000 15,000 15,000 15,000 60,000 Total 15,000 15,000 15,000 15,000 60,000 Budget Impact/Other Thursday, May 12, 2016 109

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Parks and Recreation City of Dover, Delaware Contact Parks & Recreation Director Type Improvement Project # PR1801 Useful Life Project Name Silver Lake Park - Master Plan&Plan Implementation Category General New Project: No Account Number: 147-1500-525.40-31 Priority 1 Time-Line: FY18-FY20 Status Active Total Project Cost: $150,000 Description Hire a consultant to develop a master plan for Silver Lake Park that includes a vegetation management plan and lighting plan, and also addresses the needs identified in the Recreation Needs Assessment, including paths, restrooms, a splash pad, and other general park improvements such as parking lot improvements and delineation and preservation of the African American Cemetery on the property. The Silver Lake Commission and DNREC would be part of the planning process. Justification The plan for Silver Lake Park needs to be updated based on current need as identified in the Recreation Needs Assessment. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 70,000 80,000 150,000 Total 70,000 80,000 150,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Parkland Reserve Fund 35,000 40,000 75,000 State Grant 35,000 40,000 75,000 Total 70,000 80,000 150,000 Budget Impact/Other Thursday, May 12, 2016 110

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Police City of Dover, Delaware Contact Capt Stump Type Technology Project # PD1701 Useful Life 1-5 years Project Name Video Storage Array for In-Car Video Recordings Category General New Project: Yes Account Number: 147-1700-541.40-28 Priority 1 Time-Line: Status Active Total Project Cost: $12,500 Description The current disk storage for the police department in-car recordings is beyond the city’s life-cycle term of 5 years. It was originally sized to meet the needs of the old I-COP video system, but now stores the ICOP plus two newer video systems’ recordings as well. The storage is at maximum capacity requiring a constant manual deletion of the oldest recordings to make space for the new video footage. The current storage space is approximately 5.4 Terabytes. The new disk storage array, which will be a Dell PowerVault NX3230, will total 48 Terabytes of disk space with a final redundancy configuration allowing for 36 Terabytes of storage. This will greatly increase the amount of recordings as well as the length of time they can be kept. Justification In-car and body-camera footage serves to protect both the officer and the persons they contact. There is a push to have a two-year retention for videos as an in-house standard which exceeds the State of Delaware retention requirements. The department is also anticipating the body-camera technology to be implemented in the near future which will raise the current storage space requirements. This project will satisfy current storage needs in addition to putting the police department into a position to support any future officer related video projects that may be implemented. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 12,500 12,500 Total 12,500 12,500 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 12,500 12,500 Total 12,500 12,500 Budget Impact/Other The purchase price above includes a five year warranty period, which is the expected life cycle for these servers. As a result, we would hope to replace them every five years so there are no expected recurring budget costs for this project. However, it may be possible to extend the life of the systems, but maintenance costs would be incurred for additional years to keep the systems operational. We do not know what the maintenance cost would be for that point in time. Thursday, May 12, 2016 111

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Police City of Dover, Delaware Contact Capt Stump Type Technology Project # PD1801 Useful Life 5 years Project Name Server Consolidation Category Information Technology New Project: Yes Account Number: 147-1700-541.40-26 Priority 1 Time-Line: FY18-FY19 Status Active Total Project Cost: $86,400 Description The Police Department regular server hardware currently consists of 9 physical server computers, with one of them serving as a virtualized host of 3 virtualized servers, totaling 11 windows server environments. This number is dynamic as the need for separate servers changes every few years. The cost of an individual server includes both the physical hardware as well as the operating system installed on such servers, and licenses for clients to connect to each of those operating systems. The idea behind virtualized server environments is to reduce operating costs over time by purchasing one robust physical server which can handle the virtualized load of operating systems normally housed on individual and less robust server hardware. The initial cost of the robust virtual host is a fraction of what would be spent in multiple years of physical server costs. This, combined with a Datacenter Edition of Windows Server allows for unlimited licenses of virtual servers, limited only by the hardware capabilities of that one robust host. There will be exceptions where a physical machine is required by a vendor or is necessary due to workload (such as SQL database host), but most environments can be of a virtual type. Justification The City’s IT Department is also migrating the rest of the city computer systems to this type of set-up so we would like to follow their example. In addition, this project will simplify the internal server structure by: 1.Reducing the number of physical servers 2.Reducing costs of operating systems purchased over time 3.Reducing costs of multiple physical server purchases 4.Reducing electrical use of physical servers which in turn reduces electrical costs as well as increasing the run-time on our server battery backup unit 5.Reducing the amount of heat generated otherwise by multiple physical servers which in turn requires more cooling of server room 6.Reduces the necessary cabling/wiring necessary to control and network multiple servers 7.Allows us to duplicate the virtual machines to a future, identical machine to facilitate redundancy, reducing or eliminating downtime of server maintenance (FY18) Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 43,200 43,200 86,400 Total 43,200 43,200 86,400 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 43,200 43,200 86,400 Total 43,200 43,200 86,400 Budget Impact/Other The purchase price above includes a five year warranty period, which is the expected life cycle for these servers. As a result, we would hope to replace them every five years so there are no expected recurring budget costs for this project. However, it may be possible to extend the life of the systems, but maintenance costs would be incurred for additional years to keep the systems operational. We do not know what the maintenance cost would be for that point in time. Thursday, May 12, 2016 112

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1602 Useful Life 90+ years Project Name Stormwater/Old PW2 Site Improvements Category General New Project: No Account Number: 147-1800-554.40-31 Priority 1 Time-Line: FY17-FY21 Status Active Total Project Cost: $7,650,000 Description Due to the environmental concerns, the PW 2 site will be redeveloped to increase stormwater quality entering Silver Lake. The improvements include relocating the greenhouse, grounds office, equipment garage (including small engine repair) to Schutte Park. The existing water production well will remain on site. The site will be converted to a stabilized park with water quality improvements for stormwater. Estimates provided by URS, Corp., Consulting Engineer. Justification Stringent environmental regulations will require improvements on the site. Relocation of existing city facility to Schutte Park. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 2,550,000 2,550,000 2,550,000 7,650,000 Total 2,550,000 2,550,000 2,550,000 7,650,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Bond Proceeds 2,550,000 2,550,000 2,550,000 7,650,000 Total 2,550,000 2,550,000 2,550,000 7,650,000 Budget Impact/Other Thursday, May 12, 2016 113

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1701 Useful Life 20-25 years Project Name Street, Concrete and Alley Program Category General New Project: No Account Number: 147-1800-554.40-31 Priority 2 Time-Line: FY17-FY21 Status Active Total Project Cost: $5,425,500 Description This project will rehabilitate approximately three to five percent (3-5%) of the street and alley network each year. The estimated capital maintenance costs are $33.7 million over a 20-year planning horizon in Fiscal Year 2005 dollars. This estimate is based on the needs survey conducted by Public Services in Fiscal Year 2004. Continuous maintenance on these assets will prevent more costly reconstruction in the future. This project combines the former Street Resurfacing Program, the Alley Program and the Barrier Free Access Ramp Program. Locations will be determined by the priority listing and by potential legislator contributions. Additionally, this program replaces and rehabilitates deteriorated sidewalks and curbs throughout the City using in-house labor and private contractors. This is in accordance with the ADA. Delaying or eliminated the project will result in continued complaints and insurance claims from citizens and visitors. In addition, further deterioration of the sidewalk network will occur. Justification The program identifies maintenance costs for the 84.79 miles of streets and 15.24 miles of alleys as of June 30, 2010. Replacement of deteriorated curbs, gutters, and sidewalks provides improved use, drainage, and the appearance of the pavement section. The Street and Alley Program schedule is driven by funding and road ratings. Total street mileage is growing as more roads and alleys are dedicated for public maintenance due to growth. Additionally, this program promotes the interconnection of the sidewalk network to conform to ISTEA (Intermodal Surface Transportation Efficiency Act) and rehabilitates sidewalks that have root damage from City street trees. This program also facilitates compliance with the Americans with Disabilities Act as it relates to the pedestrian network as well as improving localized drainage issues. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 900,000 1,050,000 1,102,500 1,157,500 1,215,500 5,425,500 Total 900,000 1,050,000 1,102,500 1,157,500 1,215,500 5,425,500 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 900,000 1,050,000 1,102,500 1,157,500 1,215,500 5,425,500 Total 900,000 1,050,000 1,102,500 1,157,500 1,215,500 5,425,500 Budget Impact/Other Thursday, May 12, 2016 114

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1703 Useful Life 50 years Project Name Silver Lake Dam Improvements Category General New Project: Yes Account Number: 147-1800-554.40-31 Priority 3 Time-Line: FY16-FY20 Status Active Total Project Cost: $126,000 Description The proposed project, identified by the 2014 Silver Lake Dam Inspection report, will stabilize the east wing wall of the dam, remove large trees, repair the boat ramp, install stone rip rap on the upstream slope and repair the concrete supports of the pedestrian walkway. Preliminary estimates provided by JMT, Consulting Engineer Justification The improvements are necessary to maintain the existing dam in normal working conditions. Failure to maintain the dam could lead to failure and downstream flooding. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 126,000 126,000 Total 126,000 126,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 126,000 126,000 Total 126,000 126,000 Budget Impact/Other Thursday, May 12, 2016 115

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1801 Useful Life 90+ years Project Name Redevelopment of Schutte Park Category General New Project: No Account Number: 147-1800-554.40-31 Priority 1 Time-Line: FY18-FY20 Status Active Total Project Cost: $3,480,000 Description In conjunction with the PW2 site improvements, operations will be relocated to Schutte Park. The improvements include relocating the greenhouse, grounds office, equipment garage (including small engine repair). Estimates provided by AECOM, Corp., Consulting Engineer. Justification Relocation of existing city facility to Schutte Park will create a centralized location for divisions and increase operational efficiency. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 1,160,000 1,160,000 1,160,000 3,480,000 Total 1,160,000 1,160,000 1,160,000 3,480,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Bond Proceeds 1,160,000 1,160,000 1,160,000 3,480,000 Total 1,160,000 1,160,000 1,160,000 3,480,000 Budget Impact/Other Thursday, May 12, 2016 116

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1803 Useful Life 50 years Project Name Dover Library Conveyance System Improvements Category General New Project: Yes Account Number: 147-2500-552.40-31 Priority 1 Time-Line: FY18 Status Active Total Project Cost: $250,000 Description This project, identified by staff, will upgrade the existing stormwater infrastructure that begins in the northeast corner of the Dover Public Library parking lot and travels due east to mirror lake and eventually St. Jones River. Justification This will provide improved capacity and conveyance of stormwater from the City owned parking lot. Failure to improve this system will result in continued flooding in the area. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 50,000 50,000 Construction/Maintenance 200,000 200,000 Total 50,000 200,000 250,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 50,000 200,000 250,000 Total 50,000 200,000 250,000 Budget Impact/Other Thursday, May 12, 2016 117

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Public Works - Streets City of Dover, Delaware Contact Public Works Director Type Improvement Project # ST1904 Useful Life 50 years Project Name Water Street Flooding Improvements Category General New Project: Yes Account Number: 147-1800-554.40-31 Priority 4 Time-Line: FY19 Status Active Total Project Cost: $150,000 Description This project, identified by staff, will upgrade the existing stormwater infrastructure that is in Water Street, near the intersection of Governors Avenue. This area consistently floods with a moderate rain event in the City. Justification This will provide improved capacity and conveyance of stormwater from this intersection. Failure to improve this system will result in continued flooding in the area. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 50,000 50,000 Construction/Maintenance 100,000 100,000 Total 50,000 100,000 150,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 50,000 100,000 150,000 Total 50,000 100,000 150,000 Budget Impact/Other Thursday, May 12, 2016 118

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 FUNDING SOURCE SUMMARY Source FY 17 FY 18 FY 19 FY 20 FY 21 Total DE Sewer Revolving Loan Fund 884,000 396,000 408,000 1,688,000 DE Water Revolving Loan Fund 1,200,000 1,200,000 2,400,000 Impact Fee Reserve 402,000 48,700 86,400 22,000 192,000 751,100 Water/Wastewater Fund 2,765,800 3,129,900 2,613,600 2,775,500 3,283,000 14,567,800 GRAND TOTAL 4,367,800 5,262,600 3,096,000 3,205,500 3,475,000 19,406,900 Thursday, May 12, 2016 120

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 PROJECTS BY DEPARTMENT Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total Wastewater Management Rolling Acres Pump Station Replacement WW1603 1 372,000 372,000 Meter Replacement Program WW1700 1 200,000 200,000 200,000 200,000 200,000 1,000,000 Inflow/Infiltration Removal WW1701 1 1,121,000 1,173,000 1,171,000 1,169,000 1,167,000 5,801,000 Miscellaneous Emergency Sanitary Sewer Repairs WW1702 2 75,000 77,000 79,000 81,000 83,000 395,000 Lepore Road Sanitary Sewer Upgrade WW1704 4 50,000 250,000 300,000 Delaware Tech Pump Station Replacement WW1705 5 52,000 384,000 436,000 Silver Lake Pump Station Replacement WW1706 6 52,000 396,000 448,000 Walker Woods Pump Station Replacement WW1707 7 52,000 408,000 460,000 Tar Ditch Interceptor WW1805 5 250,000 250,000 College Road Pump Station Replacement WW2004 4 55,000 420,000 475,000 Turnberry Pump Station Replacement WW2104 4 60,000 60,000 Wastewater Management Total 1,974,000 2,334,000 1,846,000 1,913,000 1,930,000 9,997,000 Water Management Future Well Installation WD1605 5 100,000 1,098,300 1,198,300 Meter Replacement Project WD1700 1 200,000 200,000 200,000 200,000 200,000 1,000,000 Wellhead Redevelopment Program WD1701 1 85,000 87,500 90,000 92,500 95,000 450,000 SCADA Equipment Technology Upgrade WD1705 5 88,000 88,000 Water Quality Improvements WQ1702 2 645,800 265,800 881,000 919,000 1,167,000 3,878,600 Miscellaneous Emergency Water Repairs WQ1703 3 75,000 77,000 79,000 81,000 83,000 395,000 Water Management Total 1,193,800 1,728,600 1,250,000 1,292,500 1,545,000 7,009,900 Water Treatment Plant Water Treatment Plant Process Improvements WD1609 4 1,200,000 1,200,000 2,400,000 Water Treatment Plant Total 1,200,000 1,200,000 2,400,000 GRAND TOTAL 4,367,800 5,262,600 3,096,000 3,205,500 3,475,000 19,406,900 Thursday, May 12, 2016 121

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1603 Useful Life 20-25 years Project Name Rolling Acres Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 1 Time-Line: FY16-FY17 Status Active Total Project Cost: $372,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1973 in order to handle the commercial areas from Harrington Realty Shopping Center to the Howard Johnson Hotel. The station has exceeded its life anticipated expectancy of 20-25 years and is in need of a capacity upgrade due to the high peak inflow rates. This station experiences periods of high inflow rates due to the hotel occupancy and is susceptible to possible inflow/infiltration. Staff has observed numerous pump high wet well alarms due to high inflows and increased runtimes during wet months. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable, and replacement of equipment is costly. Design and bid in Fiscal 2016; construction in Fiscal 2017 Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 372,000 372,000 Total 372,000 372,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Impact Fee Reserve 148,800 148,800 Water/Wastewater Fund 223,200 223,200 Total 372,000 372,000 Budget Impact/Other Thursday, May 12, 2016 122

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1700 Useful Life 20 years Project Name Meter Replacement Program Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 1 Time-Line: FY17-FY21 Status Active Total Project Cost: $1,000,000 Description This project will be an ongoing project to replace our aged water meters in the system. A portion of water meters will be replaced each year. A majority of the water meters have exceeded their life expectancy of 15-20 years. The industry standard is to replace 20% of the meter inventory for five years. The City will benefit from this project by having a more efficient system which will recover maximum revenue to the water utility. Additionally, expenses of maintaining, stocking and operating the out dated meters are greatly reduced. This project will begin in Fiscal 2016. Justification This project will provide the City of Dover with accurate readings of our water users, thus creating accurate revenue from the customers. Delaying or eliminating this project would result in the age of the water meters increasing, and consequently the meters will not read the correct volume of water being consumed. Additionally, older water meters typically require more maintenance. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 200,000 200,000 200,000 200,000 200,000 1,000,000 Total 200,000 200,000 200,000 200,000 200,000 1,000,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 200,000 200,000 200,000 200,000 200,000 1,000,000 Total 200,000 200,000 200,000 200,000 200,000 1,000,000 Budget Impact/Other Over time, the capabilities of a water meter to read accurate volumes of water deteriorates, typically registering less water than actually being consumed. With installation of new meters, accurate readings will increase the actual revenue from this utility. Thursday, May 12, 2016 123

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1701 Useful Life 50-80 Project Name Inflow/Infiltration Removal Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 1 Time-Line: FY17-FY21 Status Active Total Project Cost: $5,801,000 Description This project identifies and corrects areas in the sanitary sewer collection system that are deteriorating and allowing groundwater to enter the sanitary sewer system through cracked pipes and/or joints. Video investigations of the lines are performed by in-house crews to determine the condition of subject pipes which may also help with the identification of sump pumps and other illicit connections to the system which will have to be removed by individual property owners. Investigations are occurring systematically through the sewer basins to establish projects for the following year. Sanitary sewer lines are also being inspected in conjunction with water quality improvement project areas to determine main condition. Smoke testing, pipe relining and or replacement are to occur each year. The wet weather which was experienced in both 2003 and 2009/2010/2011, exemplified the fact that the aging and deteriorating sanitary sewer system allows groundwater and rain water to enter the system. This in turn results in higher treatment charges from Kent County. In FY 2011 a new groundwater inflow adjustment charge was established as a result. It is critical to continue making improvements on a regular and planned basis to improve the integrity of the wastewater system. Weather occurs in a cyclical fashion and discrepancies between fees collected and charges received will likely happen again when groundwater and precipitation levels rise. FY 16 projects include rehabilitating the White Oak Farms Basin #5. Justification The wet weather experienced in both 2003 and 2009/2010/2011, highlighted the fact that we have an aging wastewater system that requires more attention to the condition of the old pipe network and more monitoring of illicit connections to the system. Inflow and infiltration are problems that all customers pay for since they are costs that are not assigned to an individual customer. Therefore, all customers are affected by expenses related to inflow and infiltration. Delaying or eliminating this project will result in continued higher treatment charges for wastewater flow to Kent County than is necessary. In addition, the reduction in available capacity in the City and county systems due to inflow and infiltration will reduce the capacity available for future growth. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 1,121,000 1,173,000 1,171,000 1,169,000 1,167,000 5,801,000 Total 1,121,000 1,173,000 1,171,000 1,169,000 1,167,000 5,801,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 1,121,000 1,173,000 1,171,000 1,169,000 1,167,000 5,801,000 Total 1,121,000 1,173,000 1,171,000 1,169,000 1,167,000 5,801,000 Budget Impact/Other The project will reduce the operating budget over time due to the reduction in costs for sewage treatment paid to Kent County. All savings are cumulative. Thursday, May 12, 2016 124

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1702 Useful Life 50-80 Project Name Miscellaneous Emergency Sanitary Sewer Repairs Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 2 Time-Line: FY17-FY21 Status Active Total Project Cost: $395,000 Description This project will repair failing sanitary sewer infrastructure. The work will focus on emergency repair situations on City owned infrastructure. No specific locations for this work have been identified. Justification This project is necessary to address failing or deteriorated infrastructure in the City. If these repairs are not conducted, significant impacts to property, life and environment could arise. Delaying these repairs could result in road failure, sink holes and environmental contamination. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 75,000 77,000 79,000 81,000 83,000 395,000 Total 75,000 77,000 79,000 81,000 83,000 395,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 75,000 77,000 79,000 81,000 83,000 395,000 Total 75,000 77,000 79,000 81,000 83,000 395,000 Budget Impact/Other Thursday, May 12, 2016 125

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1704 Useful Life 90+ years Project Name Lepore Road Sanitary Sewer Upgrade Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 4 Time-Line: FY17-FY18 Status Active Total Project Cost: $300,000 Description This project calls for the replacement of approximately 374 linear feet of 8 inch gravity sewer main. Currently, the sewer main operates in a reverse slope condition, which overloads the pipe. The proposed upgrade will provide slope and adequate capacity for current flow to be carried to discharge. Estimates provided by Pennoni Associates, Consulting Engineer. Justification This project will allow for proper capacity and slope to handle the current flow. Delaying or eliminating this project could result in overflow of wastewater material. Design and bid in Fiscal 2017; construction in Fiscal 2018. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 50,000 50,000 Construction/Maintenance 250,000 250,000 Total 50,000 250,000 300,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total DE Sewer Revolving Loan 250,000 250,000 Fund Water/Wastewater Fund 50,000 50,000 Total 50,000 250,000 300,000 Budget Impact/Other Thursday, May 12, 2016 126

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1705 Useful Life 20-25 years Project Name Delaware Tech Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 5 Time-Line: FY17-FY18 Status Active Total Project Cost: $436,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1975 in order to handle the increased flows from the area. The station has exceeded its life anticipated expectancy of 20-25 years and is in need of a capacity upgrade due to anticipated increase flow. Estimates provided by Pennoni Associates, Consulting Engineer. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable, and replacement of equipment is costly. Design in Fiscal 2017; construction in Fiscal 2018 Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 52,000 52,000 Construction/Maintenance 384,000 384,000 Total 52,000 384,000 436,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total DE Sewer Revolving Loan 384,000 384,000 Fund Impact Fee Reserve 20,800 20,800 Water/Wastewater Fund 31,200 31,200 Total 52,000 384,000 436,000 Budget Impact/Other The construction phase of this project has a potential to be funded by a Clean Water State Revolving Fund Loan. Thursday, May 12, 2016 127

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1706 Useful Life 20-25 years Project Name Silver Lake Pump Station Replacement Category Water/Wastewater New Project: No Account Number: 417-6900-569.40-31 Priority 6 -- Time-Line: FY17 - FY19 Status Active Total Project Cost: $448,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1982 in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Design in Fiscal 2017; construction in Fiscal 2019. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 52,000 52,000 Construction/Maintenance 396,000 396,000 Total 52,000 396,000 448,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total DE Sewer Revolving Loan 396,000 396,000 Fund Impact Fee Reserve 20,800 20,800 Water/Wastewater Fund 31,200 31,200 Total 52,000 396,000 448,000 Budget Impact/Other The construction phase of this project has a potential to be funded by a Clean Water State Revolving Fund Loan. Thursday, May 12, 2016 128

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW1707 Useful Life 20-25 years Project Name Walker Woods Pump Station Replacement Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 7 -- Time-Line: FY19-FY20 Status Active Total Project Cost: $460,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1989 in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Design in Fiscal 2017; construction in Fiscal 2020. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 52,000 52,000 Construction/Maintenance 408,000 408,000 Total 52,000 408,000 460,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total DE Sewer Revolving Loan 408,000 408,000 Fund Impact Fee Reserve 20,800 20,800 Water/Wastewater Fund 31,200 31,200 Total 52,000 408,000 460,000 Budget Impact/Other Thursday, May 12, 2016 129

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Utilities Director Type Improvement Project # WW1805 Useful Life 20-25 years Project Name Tar Ditch Interceptor Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 5 Time-Line: FY18 Status Active Total Project Cost: $250,000 Description This project, identified in the 2009 Wastewater Master Plan, requires approximately 300 linear feet of fifteen (15”) gravity sanitary sewer replacement. It has been identified that the subject pipe is flowing with a reverse slope, which can cause a surcharge during peak flow periods. Estimates provided by AECOM, Corp., Consulting Engineer. Justification Delaying this project will result in preventing growth, as well as environmental issues with sewage surcharging onto the ground. Additionally, not addressing this issue could result in sewage backups to residences. Construction in Fiscal 2018. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 250,000 250,000 Total 250,000 250,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total DE Sewer Revolving Loan 250,000 250,000 Fund Total 250,000 250,000 Budget Impact/Other The construction phase of this project has a potential to be funded by a Clean Water State Revolving Fund Loan. Thursday, May 12, 2016 130

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WW2004 Useful Life 20-25 years Project Name College Road Pump Station Replacement Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 4 Time-Line: FY20-FY21 Status Active Total Project Cost: $475,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1987 in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation. Pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Design and bid in Fiscal 2020; construction in Fiscal 2021. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 55,000 420,000 475,000 Total 55,000 420,000 475,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Impact Fee Reserve 22,000 168,000 190,000 Water/Wastewater Fund 33,000 252,000 285,000 Total 55,000 420,000 475,000 Budget Impact/Other Thursday, May 12, 2016 131

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Wastewater Management City of Dover, Delaware Contact Type Improvement Project # WW2104 Useful Life 20-25 years Project Name Turnberry Pump Station Replacement Category Water/Wastewater New Project: Yes Account Number: 417-6900-569.40-31 Priority 4 Time-Line: FY21 Status Active Total Project Cost: $60,000 Description This project calls for replacement of the Smith & Loveless package pumping station installed in 1989 in order to handle development in the area, as well as completely rehabilitate the wet well side of the pump station using a poly-triplex system liner. The station has exceeded its life expectancy of 20-25 years and is in need of a capacity upgrade to handle anticipated growth in the basin. Justification Replace the aged station with a completely new station to prevent the need for costly unbudgeted repairs to maintain operation, thus reducing pump failure resulting in a sewage spill into waterway or backup in a residence. Due to the age of the station, certain parts are no longer obtainable and replacement of equipment is costly. Design and bid in Fiscal 2021; construction in Fiscal 2022. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 60,000 60,000 Total 60,000 60,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Impact Fee Reserve 24,000 24,000 Water/Wastewater Fund 36,000 36,000 Total 60,000 60,000 Budget Impact/Other Thursday, May 12, 2016 132

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1605 Useful Life 100+ Project Name Future Well Installation Category Water/Wastewater New Project: Yes Account Number: 417-6800-568.40-31 Priority 5 Time-Line: FY16-FY18 Status Active Total Project Cost: $1,198,300 Description The proposed project, identified by staff will drill a new well to increase production capacity for the Water Department. Estimates provided by URS, Consulting Engineer Justification To meet increased water demand and fire suppression requirements. Delaying or eliminating this project would result in the continued reduction in our production capabilities under our permitted allocation, as well as limiting the City’s growth. Initial planning is proposed for FY15, site procurement planned for FY16 and construction in FY17. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Land Acquisition 100,000 100,000 Construction/Maintenance 1,098,300 1,098,300 Total 100,000 1,098,300 1,198,300 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Impact Fee Reserve 100,000 100,000 Water/Wastewater Fund 1,098,300 1,098,300 Total 100,000 1,098,300 1,198,300 Budget Impact/Other Thursday, May 12, 2016 133

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1700 Useful Life 20 years Project Name Meter Replacement Project Category Water/Wastewater New Project: Yes Account Number: 417-6800-568.40-31 Priority 1 Time-Line: FY17-FY21 Status Active Total Project Cost: $1,000,000 Description This project will be an ongoing project to replace our aged water meters in the system. A portion of water meters will be replaced each year. A majority of the water meters have exceeded their life expectancy of 15-20 years. The industry standard is to replace 20% of the meter inventory for five years. The City will benefit from this project by having a more efficient system which will recover maximum revenue to the water utility. Additionally, expenses of maintaining, stocking and operating the out dated meters are greatly reduced. This project will begin in Fiscal 2016. Justification This project will provide the City of Dover with accurate readings of our water users, thus creating accurate revenue from the customers. Delaying or eliminating this project would result in the age of the water meters increasing, and consequently the meters will not read the correct volume of water being consumed. Additionally, older water meters typically require more maintenance. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 200,000 200,000 200,000 200,000 200,000 1,000,000 Total 200,000 200,000 200,000 200,000 200,000 1,000,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 200,000 200,000 200,000 200,000 200,000 1,000,000 Total 200,000 200,000 200,000 200,000 200,000 1,000,000 Budget Impact/Other Over time, the capabilities of a water meter to read accurate volumes of water deteriorates, typically registering less water than actually being consumed. With installation of new meters, accurate readings will increase the actual revenue from this utility. Thursday, May 12, 2016 134

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1701 Useful Life 20-25 years Project Name Wellhead Redevelopment Program Category Water/Wastewater New Project: No Account Number: 417-6800-568.40-31 Priority 1 Time-Line: FY17-FY21 Status Active Total Project Cost: $450,000 Description This project will provide for rehabilitation and repair of each deep wellhead in an effort to maintain operations and/or increase/maintain the yield of each well as it relates to the permitted allocation. FY 2008; total well inspection and testing performed. FY 2009: Motors at Wells #6A and #9 were rebuilt, and wells #13R and #15 were redeveloped. FY 2010: Well #10. FY 2011: Well #4 redevelopment and well piping improvements at various well locations, as well as continued well testing. FY 2012: Well #1 redevelopment. FY2013: complete repair of Well #10. FY2014: complete repair of well #14. FY2015 inspected: 2, 3, 11, 13R, 15, PW2 & PW4B. FY 2016 scheduled: 4, 6, 8R, 9, 10, PW6A & PW8A. Justification The well screening and gravel pack requires cleaning over time due to a buildup of mineral deposits and foreign materials such as clay and silt. This maintenance effort is critical to ensure that production can continue to meet demand. It is also necessary to maintain the operational aspects of each well and provide repairs as needed to minimize downtime to maintain system capacity. Delaying or eliminating this project would result in the continued deterioration of the well screen, gravel pack, and well yield over time. It would also result in increased well downtime, emergency repairs, and decreased capacity. These issues can lead to increased flow pattern changes and water quality concerns. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 85,000 87,500 90,000 92,500 95,000 450,000 Total 85,000 87,500 90,000 92,500 95,000 450,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 85,000 87,500 90,000 92,500 95,000 450,000 Total 85,000 87,500 90,000 92,500 95,000 450,000 Budget Impact/Other Thursday, May 12, 2016 135

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1705 Useful Life 10-12 years Project Name SCADA Equipment Technology Upgrade Category Water/Wastewater New Project: No Account Number: 417-6800-568.40-31 Priority 5 Time-Line: FY17 Status Active Total Project Cost: $88,000 Description This project involves the replacement of antiquated and/or obsolete equipment related to the SCADA (Supervisory Control and Data Acquisition) system, which controls water production. This equipment includes, but is not limited to, Remote Telemetry Units (RTUs), Master Telemetry Unit (MTU) and Radios. SCADA is used for reporting, on a constant basis, the status of the City of Dover’s water production wells as well as the Water Treatment Plant. The equipment being replaced would be outdated, or unable to be repaired. It is estimated that upgrades will be made at deep well sites and the Water Treatment Plant, as part of this program. Justification Replace failing and antiquated equipment to improve monitoring ability and system control to comply with regulatory and reporting requirements and to prevent the need for costly non budgeted emergency repairs. Due to the age of some of the equipment, only used parts are available. Lack of alarms regarding problems at water production wells and the water treatment plant. Failures would provide no advance warnings of failures in the field at water production sites. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 88,000 88,000 Total 88,000 88,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 88,000 88,000 Total 88,000 88,000 Budget Impact/Other Thursday, May 12, 2016 136

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WQ1702 Useful Life 90+ years Project Name Water Quality Improvements Category Water/Wastewater New Project: No Account Number: 417-6800-568.40-31 Priority 2 Time-Line: FY17-FY21 Status Active Total Project Cost: $3,878,600 Description This project was first identified by staff and the 2006 Water Master Plan Update, and has since become further refined with the FY 2006 Water Quality Evaluation. Projects to be included under this category primarily consist of replacement or relining of old unlined cast iron water main within the City’s water distribution system; system upgrades to improve system control; and utilization of a consultant to provide additional design and evaluation services, as needed. Recent research and data collection has produced a Water Main Rehabilitation Priority List, based on several criteria to identify water mains that are in need of replacement or relining. Pipes will be upgraded according to the severity of the pipe condition, as well as coordination with the City of Dover’s Public Services Street Rehabilitation Program. Between FY 2008 and FY 2010, the deep well contact chambers were designed and installed. Between FY 2008 and FY 2011 the water mains that were replaced include, Washington Street, Pennsylvania Avenue, South Street, Pear Street, West Street, Hazel Road, Maryland Avenue, American Avenue, Bayard Avenue, Greenhill Avenue, Bayard Avenue Alley and Loockerman Street. Operational efforts, such as flushing, will continue to occur on a routine basis. FY 2012 improvements include, N. Pennsylvania Ave., American Ave. Ext., Madison St., Rodney Rd., New Street, Ross Street and Bradford Street (near Wesley College). FY 2013 improvements included North Street. As part of the Water Main Rehabilitation Priority List, water lines were identified throughout the City that requires replacement/relining. FY 2014 improvements included West Dover Connector. Using this as a guide, FY 2015 roads include New Street, William Street and West Street Alley. Justification Water quality complaints have eroded consumer confidence in the City’s water supply as the water is perceived to be aesthetically unpleasant. In order to reduce complaints and potentially alleviate this problem, it is necessary to implement the improvements identified by staff, the 2006 Water Master Plan Update, and the FY 2006 Water Quality Evaluation. Delaying or eliminating this project will prolong customer dissatisfaction and further erode confidence in the City’s water supply. In addition, main rehabilitation and replacement, ensuring pipes do not significantly exceed the expected life cycle, is critical to provide a reliable supply of water for our customers and for fire suppression. Water leaks and breaks on older lines can have a significant impact on our ability to serve over time. Addressing the brown water and associated water quality concerns of the City’s water system will not only require capital improvements to the system but also operational changes. Some operation changes will result in no net effect on the operating budget, while others will need to be addressed in the development of future operating budgets. Such items include tools and supplies necessary to improve system sampling and monitoring as well as tools and supplies necessary to improve system-wide flushing operations. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 645,800 265,800 881,000 919,000 1,167,000 3,878,600 Total 645,800 265,800 881,000 919,000 1,167,000 3,878,600 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Impact Fee Reserve 90,800 48,700 86,400 225,900 Water/Wastewater Fund 555,000 217,100 794,600 919,000 1,167,000 3,652,700 Total 645,800 265,800 881,000 919,000 1,167,000 3,878,600 Budget Impact/Other Thursday, May 12, 2016 137

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Water Management City of Dover, Delaware Contact Public Works Director Type Improvement Project # WQ1703 Useful Life 50-80 Project Name Miscellaneous Emergency Water Repairs Category Water/Wastewater New Project: Yes Account Number: 417-6800-568.40-31 Priority 3 Time-Line: FY17-FY21 Status Active Total Project Cost: $395,000 Description This project will repair failing water infrastructure. The work will focus on emergency repair situations on City owned infrastructure. No specific locations for this work have been identified. Justification This project is necessary to address failing or deteriorated infrastructure in the City. If these repairs are not conducted, significant impacts to property, life and environment could arise. Delaying these repairs could result in road failure, sink holes and environmental impacts. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 75,000 77,000 79,000 81,000 83,000 395,000 Total 75,000 77,000 79,000 81,000 83,000 395,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 75,000 77,000 79,000 81,000 83,000 395,000 Total 75,000 77,000 79,000 81,000 83,000 395,000 Budget Impact/Other Thursday, May 12, 2016 138

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Water Treatment Plant City of Dover, Delaware Contact Public Works Director Type Improvement Project # WD1609 Useful Life 20-25 years Project Name Water Treatment Plant Process Improvements Category Water/Wastewater New Project: No Account Number: 417-7600-576.40-31 Priority 4 Time-Line: FY15-FY18 Status Active Total Project Cost: $2,684,400 Description This project, identified in the 2006 Water Master Plan Update, proposes process improvements to the existing Water Treatment Plant. Due to limitations with the Ozone Contactors, the capacity at the Water Treatment Plant is below the original design capacity. A consultant will be utilized to determine the best means and improvements necessary to rehabilitate the infrastructure. Planning is proposed for Fiscal Year 2015- 2016; construction to begin in Fiscal 2017. Justification Process improvements will allow for improved ability to meet regulatory requirements. Delaying or eliminating this project can result in deteriorating infrastructure, which could limit growth, and/or cause regulatory incompliance. Prior Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total 284,400 Construction/Maintenance 1,200,000 1,200,000 2,400,000 Total Total 1,200,000 1,200,000 2,400,000 Prior Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total 284,400 DE Water Revolving Loan 1,200,000 1,200,000 2,400,000 Fund Total Total 1,200,000 1,200,000 2,400,000 Budget Impact/Other Thursday, May 12, 2016 139

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 FUNDING SOURCE SUMMARY Source FY 17 FY 18 FY 19 FY 20 FY 21 Total Developer Contribution 900,000 900,000 900,000 900,000 900,000 4,500,000 Development Grant 5,000 5,000 Electric I & E Fund 1,000,000 437,500 1,437,500 Electric Revenue 3,704,500 5,206,700 3,571,000 2,874,000 2,015,000 17,371,200 Future Capacity Reserve Fund 50,000 6,000,000 6,050,000 General Fund 400,200 400,200 Water/Wastewater Fund 462,300 462,300 GRAND TOTAL 5,609,500 7,456,700 4,471,000 9,774,000 2,915,000 30,226,200 Thursday, May 12, 2016 141

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 PROJECTS BY DEPARTMENT Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Engineering Townpoint Development ~ Distribution Feeders EE1513 1 350,000 350,000 350,000 350,000 350,000 1,750,000 69 kV Cable Replacement North Street EE1605 1 480,700 480,700 Fault Indicators EE1610 2 10,000 10,000 10,000 10,000 40,000 North Street OH to UG (Governors to Queen) EE1631 n/a 170,000 170,000 SCADA Master Hardware Replacement EE1700 1 150,000 150,000 UPS System Replacement EE1701 1 25,000 25,000 Transmission Line Maintenance Program EE1703 2 75,000 75,000 75,000 75,000 75,000 375,000 Lighting Project and Rehabilitation EE1704 1 50,000 50,000 50,000 50,000 50,000 250,000 Distribution Capacitors and Controls EE1706 2 50,000 50,000 50,000 50,000 50,000 250,000 LED Lighting Upgrade EE1707 1 17,500 17,500 Ampacity Standardization EE1708 2 25,000 25,000 25,000 25,000 25,000 125,000 Substation Relay Upgrade EE1709 2 125,000 150,000 75,000 350,000 Garrision Oak / Sun Park Substation EE1801 5 50,000 6,000,000 6,050,000 College Road Consolidation EE1809 6 120,000 120,000 Distribution Upgrades EE1810 1 300,000 600,000 900,000 Ann Avenue Underground Upgrade EE1811 2 126,000 126,000 Beechwood Avenue Underground Upgrade EE1812 3 80,000 80,000 System Automation EE1813 4 150,000 150,000 150,000 150,000 600,000 System Operations Voice Recorder EE1900 1 18,000 18,000 Farmview Underground Upgrade EE1901 2 110,000 110,000 The Greens Underground Upgrade EE1902 3 90,000 90,000 Electric Engineering Total 877,500 1,886,700 1,303,000 7,310,000 700,000 12,077,200 Electric T & D Public Works Wetlands Project (Tar Ditch) EE1710 1 450,000 450,000 New Developments EE1717 1 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 Electric T & D Total 1,950,000 1,500,000 1,500,000 1,500,000 1,500,000 7,950,000 Finance Enterprise Resource Planning (ERP) Solution FN1701 1 1,000,000 1,000,000 300,000 2,300,000 Finance Total 1,000,000 1,000,000 300,000 2,300,000 Power Plant McKee Run Unit #3 Boiler Systems EG1504 1 382,000 160,000 299,000 80,000 235,000 1,156,000 McKee Run Building Equipment Replacement EG1601 3 59,000 99,000 27,000 66,000 175,000 426,000 McKee Run Unit 3 Auxiliary System Components EG1607 2 128,000 261,000 277,000 213,000 65,000 944,000 Van Sant Unit 11 Component Replacements EG1609 4 89,000 305,000 90,000 484,000 Plant Systems Safety & Compliance Improvements EG1610 6 112,000 37,000 149,000 McKee Run & VanSant - Preservation of Structures EG1611 5 131,000 130,000 100,000 100,000 125,000 586,000 Van Sant Unit 11 Major Inspection EG1701 2 400,000 1,548,000 150,000 2,098,000 McKee Run Unit 3 Hydrogen Purity Analyzer EG1704 1 96,000 96,000 Unit #3 Fast Start Upgrade EG1706 2 200,000 200,000 Unit 3 Cooling Water Line Repairs EG1709 3 469,000 469,000 Thursday, May 12, 2016 142

Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total VanSant Fire Suppression System Upgrade EG1711 4 285,000 285,000 Hydrogen Generator EG1807 1 50,000 50,000 McKee Run Unit #3 Turbine Repairs - Generator EG1901 1 438,000 25,000 25,000 488,000 McKee Run Unit 3 Turbine Repairs Intercept Valves EG1902 2 438,000 25,000 463,000 Power Plant Total 1,777,000 2,770,000 1,668,000 964,000 715,000 7,894,000 GRAND TOTAL 5,604,500 7,156,700 4,771,000 9,774,000 2,915,000 30,221,200 Thursday, May 12, 2016 143

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1513 Useful Life 20-25 years Project Name Townpoint Development ~ Distribution Feeders Category Electric New Project: Yes Account Number: 487-8300-563.90-25 Priority 1 Time-Line: Multi-year Status Active Total Project Cost: $2,350,000 Description FY17 - This project will continue to remove troublesome overhead distribution wiring and replace with underground installations. Current plan is broken into 4 phases dependent on rate structure of boring, electrician services and landscaping fees and was initially approved for a four year completion. Due to changes in prices, this request will be for a funding out to 2021 at the same $350,000 per year allocated. Current activity has completed 75% of the first of five phases planned across the next five years (FY17-21). Phases will be completed as funding dictates during the associated FY accounting for contractor costs and associated expenses. FY16 - This project involves the systemic replacement of overhead lines with underground lines. Whenever services are being moved, wire is damaged, trees cause a high number of outages, or development is in progress, and when it is beneficial to the Utility to convert to underground. This can involve a single line section or an entire residential neighborhood. Annual outage records are reviewed and selected areas are scheduled for upgrade to underground service. Additionally, this program funds the replacement of existing underground conductors and equipment that have reached their useful life and have started failing and require replacement. Justification FY17 - The conversion from overhead to underground will improve reliability and stability of electric service to the residents of the subdivision. FY16 - The number of storm and tree-related outages has been greatly reduced under this program and further improvements can be made to insure the most reliable electric service possible. Reliability has become one of most important factors to electric customers, second only to safety. The utility has responded by attempting to provide the most reliable system possible. Underground cable replacements are necessary as the useful, reliable, life of the original underground cable was 20-30 years. By proactively replacing this cable we will minimize outages and improve system reliability. In addition to cable replacement, overhead lines are replaced with underground to minimize outages caused by tree growth or animal contact. Lastly, overhead lines that have reached the end of their useful life are replaced with underground instead of rebuilding the overhead. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Continued outages lead to increased complaints from our customers and will lead to customer dissatisfaction. There will be increased costs for repairs made under outage conditions as well as loss of electric revenue. Prior Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total 600,000 Construction/Maintenance 350,000 350,000 350,000 350,000 350,000 1,750,000 Total Total 350,000 350,000 350,000 350,000 350,000 1,750,000 Prior Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total 600,000 Electric Revenue 350,000 350,000 350,000 350,000 350,000 1,750,000 Total Total 350,000 350,000 350,000 350,000 350,000 1,750,000 Budget Impact/Other FY17 - Previously approved for $1,350,000 over 4 years starting FY2015 ($250,000/$350,000/$350,000/$350,000) with approximately $600,000 spent on initial installation and phased in progress through the development. This request would extend initial request from 4 years to 7 years for an additional $1,050,000 in funding from FY 2019-2021. Thursday, May 12, 2016 144

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1605 Useful Life 30+ years Project Name 69 kV Cable Replacement North Street Category Electric New Project: No Account Number: 487-8300-563.50-83 Priority 1 Time-Line: FY15-FY18 Status Active Total Project Cost: $615,700 Description Replace the aging 69 KV underground cables from North Street switching yard to Kraft’s and Proctor & Gamble’s (customer owned) substations. TIME-LINE/CURRENT STATUS: Engineering is scheduled for FY15/FY16 with completion in FY18. COMMENTS: Proactively replacing cables that have reached their anticipated life. Justification Proctor & Gamble and Kraft are two (2) of the City of Dover’s 69 KV customers and it is our obligation to provide them with adequate and reliable service. The cables were installed in 1973 and have had two repairs. The first repair was in 1986 and the second repair was in 1992. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Customer outages due to failing conductor. Additionally, the limited capacity of a single circuit could restrict the possible generation of NRG and the production of Proctor & Gamble and Kraft Foods. This project will take some time as the old cable is buried in concrete which will require rerouting. Prior Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total 135,000 Construction/Maintenance 480,700 480,700 Total Total 480,700 480,700 Prior Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total 135,000 Electric Revenue 480,700 480,700 Total Total 480,700 480,700 Budget Impact/Other Thursday, May 12, 2016 145

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1610 Useful Life 15-20 years Project Name Fault Indicators Category Electric New Project: Yes Account Number: 487-8300-563.90-25 Priority 2 Time-Line: FY16-FY20 Status Active Total Project Cost: $40,000 Description Replacing fault indicators for overhead and underground primaries. Justification Aids in restoring power during an outage and finding the causes of said outages. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 10,000 10,000 10,000 10,000 40,000 Total 10,000 10,000 10,000 10,000 40,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 10,000 10,000 10,000 10,000 40,000 Total 10,000 10,000 10,000 10,000 40,000 Budget Impact/Other Thursday, May 12, 2016 146

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1631 Useful Life Project Name North Street OH to UG (Governors to Queen) Category Electric New Project: Yes Account Number: 487-8300-563.90-25 Priority n/a Time-Line: Status Active Total Project Cost: $170,000 Description This project is to bury the overhead electric lines on W. North Street from S. Governors Avenue to S. Queen Street. All poles will be removed and 16 street lights installed. Verizon and Comcast lines will also have to be buried in order for the poles to be removed. Justification Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 170,000 170,000 Total 170,000 170,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 170,000 170,000 Total 170,000 170,000 Budget Impact/Other Thursday, May 12, 2016 147

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1652 Useful Life 10-15 years Project Name South New Street Lighting Project Category Electric New Project: Yes Account Number: 487-8200-562.60-34 Priority 1 Time-Line: FY16-FY17 Status Active Total Project Cost: $70,000 Description This project is to provide improvements to the street lights on South New Street from Loockerman Street to several hundred north of Reed Street. It would replace a series of Victorian lights and overhead light fixtures and replace them with a uniform standard and lighting head to help aesthetically improve the area. Justification This project is a Restoring Central Dover Steering Committee recommendation and will provide continuity in the installation of street lights in the redevelopment area. Prior 70,000 Total Prior Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total 65,000 Development Grant 5,000 5,000 Total Total 5,000 5,000 Budget Impact/Other Thursday, May 12, 2016 148

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Equipment Project # EE1700 Useful Life 5-10 years Project Name SCADA Master Hardware Replacement Category Electric New Project: Yes Account Number: 487-8300-563.80-38 Priority 1 Time-Line: FY17 Status Active Total Project Cost: $150,000 Description This project will replace the Master Station hardware and associated enclosures/desks. The Master Station receives all the analog data, door alarms, and control for all electrical substations and wastewater lift stations. The Master Station is comprised of dual host servers, dual operator consoles, paging systems, web server, two firewalls for DMZ and one remote access/support firewall. The Master Station also allows the operators to modify and control the city’s electrical grid remotely reducing the amount of time outages affect the residents and reduce harm to the city’s populace. Requested amount includes $130,000 for master hardware replacement and associated training for 2 personnel who are tasked with the day to day maintenance of the SCADA system. This also accounts for modifications to the workstation enclosures to account for new equipment. TIME-LINE/CURRENT STATUS: Equipment will be ordered and replaced during the FY17 budget year. Justification The equipment will reach the end of its life expectancy. It should be noted that the systems runs continuously 24 hours a day seven days a weeks to monitor and track anomalies in the electrical and wastewater systems. The additional firewalls will be required to conform to upcoming implementations of NERC CIP Cyber Security Standards. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: If the system fails, we will not be able to monitor or control electrical substations and view alarms for wastewater lift stations. This could result in prolonged outages and/or outages in wastewater removal as well as overflows. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 150,000 150,000 Total 150,000 150,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 150,000 150,000 Total 150,000 150,000 Budget Impact/Other Thursday, May 12, 2016 149

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Equipment Project # EE1701 Useful Life 5-10 years Project Name UPS System Replacement Category Electric New Project: Yes Account Number: 487-8300-563.40-25 Priority 1 Time-Line: FY17 Status Active Total Project Cost: $25,000 Description Uninterruptible Power Supplies (UPS) is an electrical device that provides emergency power to a load when the input power source, typically main power fails. The primary role of the UPS is to provide short term power unitl the back up generator comes on when the input power source fails. Justification The existing system is 12 years old and will be due for replacement as the unit has reached it's life expectancy. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 25,000 25,000 Total 25,000 25,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 25,000 25,000 Total 25,000 25,000 Budget Impact/Other Thursday, May 12, 2016 150

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Maintenance Project # EE1703 Useful Life 20-25 years Project Name Transmission Line Maintenance Program Category Electric New Project: No Account Number: 487-8300-563.70-35 Priority 2 Time-Line: On Going Maint. Status Active Total Project Cost: $375,000 Description FY17 Note – While there has been no major maintenance required this FY due to higher priority projects, this funding can be critical to restoration of power due to storm loss or catastrophic component failure. Certain areas have 795 ASCR cable in overhead applications and have one wire per phase. Unit of issue for the wire is by the spool and each spool is 3,470 feet so to replace 3 phases of 795 cable across 3,470 feet would cost approximately $18,600 not including associated hardware. FY16 - Replace aging porcelain insulators and related components on the transmission system with new polymer insulators and components. Justification IInsulators have a defined equipment life due to sun and weather conditions breaking down the porcelain and base bonding cement. Insulators installed in 1960's and 1970's are due for replacement because of this deterioration. We have experienced several transmission outages due to insulator failure. Replacing the insulators should extend the life an additional 30 years. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Outages may occur if insulators are not replaced and fail due to deterioration. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 75,000 75,000 75,000 75,000 75,000 375,000 Total 75,000 75,000 75,000 75,000 75,000 375,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 75,000 75,000 75,000 75,000 75,000 375,000 Total 75,000 75,000 75,000 75,000 75,000 375,000 Budget Impact/Other Thursday, May 12, 2016 151

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Maintenance Project # EE1704 Useful Life 10-12 years Project Name Lighting Project and Rehabilitation Category Electric New Project: No Account Number: 487-8300-563.50-76 Priority 1 Time-Line: Continuous Status Active Total Project Cost: $250,000 Description FY17 - Continual replacement of existing lighting and upgrade of lighting to more energy efficient LED lights. There were 25 lights on RT 13 that were converted to LED. Coordinating with Dover Police Department to install LEDs in several alleys to provide better lighting for residents and emergency responders. FY16 -This fund was developed to replace and repair existing street lights or install new lights upon customer request. COMMENTS: This fund will remain active as long as there are improvements to be made. Private area lighting requests are a source of revenue for the City. Areas completed are White Oak Apartments, Westfield, Fairview, Cranberry Run, Millcreek, Independence Village and Governors Avenue (South 100 Block), Deerfield, Central Middle School, Fox Hall, Hidden Oaks, a portion of North Governors Ave, The Meadows, Turnberry, Baltray, Bicentennial, The Overlook and Woodcrest. Areas to be completed this budget year include Old Mill Acres and Eagles Nest. Justification FY17 -radual conversion of existing lights to LED lights will provide a longer useful life and reduce replacement costs as well as monthly electric consumption for the City. FY16 - The Electric Division receives numerous requests for lighting improvements. These requests are due to the lights aging, and as they age they put out less light and become unreliable. There are many developments that are in need of street light improvements. This fund would also provide funding for new private security light requests. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Constant complaints of poor street lighting and multiple failures due to antiquated lights. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Budget Impact/Other Thursday, May 12, 2016 152

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1706 Useful Life 15-20 years Project Name Distribution Capacitors and Controls Category Electric New Project: No Account Number: 487-8300-563.60-82 Priority 2 Time-Line: Continuous Status Active Total Project Cost: $250,000 Description Install distribution capacitors throughout the system to correct poor power factor on distribution circuits. Install capacitor controllers capable of two-way communication to provide real-time monitoring and remote control operation. These controllers will be capable of switching the capacitors on and off to comply with system requirements. This project will also replace outdated substation equipment, capable of advanced metering such as power factor and harmonics to further analyze system performance remotely. Lastly, distribution line recorders will be purchased and installed to provide power factor recordings to fine tune this operation. COMMENTS: The required substation equipment installation will be completed in two phases. FY2016 will upgrade the required communication equipment installed 20 years ago. FY2017 will install equipment capable of extracting system data, for enhanced performance analyzing. The completion of these two phases will ultimately reduce engineering time and costs because of remote access to all substations. In addition to this advanced metering, event report extraction and analysis, relay settings review and installation, and advancements to our 24 hour system operation center will be also be realized. FY2016 -FY2020 will be the addition of capacitor banks and controllers into the distribution system. Justification Additional capacitance is required in order to meet system power factor requirements at the Delmarva Power and Light interchange point. This was substantiated through a load-flow study conducted by Shaw in early 2004 and distribution study by Wilson & Wilson in 2006. The current capacitor controls are not providing the granularity required to turn them off and on as required to meet both the power quality requirements of our customers and DP&L requirements. Additional controls are required to fine tune the systems operation. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Without the additional capacitor banks and more importantly controls, the City may experience a low/high voltage problem at the customer level and/or the possibility of having to pay power factor penalties to Delmarva Power and Light. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Budget Impact/Other Thursday, May 12, 2016 153

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1707 Useful Life 7 - 10 years Project Name LED Lighting Upgrade Category Electric New Project: Yes Account Number: 487-8300-563.40-31 Priority 1 Time-Line: FY17 Status Active Total Project Cost: $17,500 Description Replace selected alley way lighting from mercury vapor & high pressure sodium lights to LED lights. Justification In coordination with the Dover Police Department, specific alleys were designated for a test program using LED lights to replace existing mercury vapor & high pressure sodium lights. The utilization of LED lighting will produce more illumination in the alley at a reduced cost to the City. Current reduction in wattage would be from 100 to 400 watt conventional fixtures to 91 watt LED fixtures. The end goal of the project is to replace the lighting in 4 alleys and then evaluate the impact of the lighting on criminal activity. This could lead to more alleys being changed over but further maintenance actions will be driven at the request of the Police Department. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 17,500 17,500 Total 17,500 17,500 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 17,500 17,500 Total 17,500 17,500 Budget Impact/Other Thursday, May 12, 2016 154

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1708 Useful Life 15-20 years Project Name Ampacity Standardization Category Electric New Project: Yes Account Number: 487-8300-563.40-31 Priority 2 Time-Line: FY17-FY21 Status Active Total Project Cost: $125,000 Description Standardize the primary overhead and underground distribution wiring to allow consistent ampacity throughout the City’s feeders. Justification This project will replace segments of overhead and underground wiring to allow for a consistent ampacity rating throughout the City. Currently there are several sections of primary distribution wiring that lower the overall ampacity of the circuit which can hinder growth, cause equipment failure and cause outages due to increased demand. This project will be worked in conjunction with other projects to increase reliability and stability of the City’s infrastructure. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 25,000 25,000 25,000 25,000 25,000 125,000 Total 25,000 25,000 25,000 25,000 25,000 125,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 25,000 25,000 25,000 25,000 25,000 125,000 Total 25,000 25,000 25,000 25,000 25,000 125,000 Budget Impact/Other Thursday, May 12, 2016 155

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1709 Useful Life 25 - 30 years Project Name Substation Relay Upgrade Category Electric New Project: Yes Account Number: 487-8300-563.40-31 Priority 2 Time-Line: FY17 - FY19 Status Active Total Project Cost: $350,000 Description Replacement of selected relay components to standardize the entire COD system by converting to an all Schweitzer relaying and protection configuration. Replace out dated substation Relaying (protection) equipment and upgrade RTAC (Real-Time Automation Controller) Justification This upgrade will greatly improve the monitoring capabilities of the city’s distribution system and add the capability of monitoring power factor at all substations. This upgrade will also help in analyzing the fault and determining the causes of outages and anomalies. It will also improve the system reliability with the upgrade to the RTAC by providing more dependable and real time monitoring of the COD power grid through the SCADA system. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 50,000 50,000 100,000 Construction/Maintenance 75,000 100,000 75,000 250,000 Total 125,000 150,000 75,000 350,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 125,000 150,000 75,000 350,000 Total 125,000 150,000 75,000 350,000 Budget Impact/Other Thursday, May 12, 2016 156

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Equipment Project # EE1801 Useful Life 30 Years Project Name Garrision Oak / Sun Park Substation Category Electric New Project: Yes Account Number: Priority 5 Time-Line: FY18-FY20 Status Active Total Project Cost: $6,050,000 Description FY18 - Requested funding for initial planning and engineering for design and construction of a new electric substation located at Garrison Oak Park. Amount includes $50,000 for engineering service and associated costs with design and estimation of layout and capabilities of new substation. Justification FY18 - As occupancy of Garrison Oak Technology Park increases, the amount of power drawn will exceed the capabilities of the current City of Dover Transmission and Distribution system. We currently have 2 megawatts of reserve power for contingency situations for Calpine and we estimate approximately 500 to 2000 kilowatts of demand per lot. This additional load will not be attainable without a new substation to dedicate to the park and allow distribution to a limited amount of customers outside the park in residential areas. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 50,000 50,000 Construction/Maintenance 6,000,000 6,000,000 Total 50,000 6,000,000 6,050,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 50,000 50,000 Future Capacity Reserve Fund 6,000,000 6,000,000 Total 50,000 6,000,000 6,050,000 Budget Impact/Other Thursday, May 12, 2016 157

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1809 Useful Life 25 - 30 years Project Name College Road Consolidation Category Electric New Project: Yes Account Number: 487-8300-563.40-31 Priority 6 -- Time-Line: FY18 Status Active Total Project Cost: $120,000 Description The high-side of the substation will be upgraded to include transmission line protection breakers. Justification This project will consolidate the College Road substation into one existing building instead of the current configuration taking up two buildings. The metal clad switchgear has eight distribution circuits breakers and all the distribution protection relays. All the 69kv transmission line protection relays are in the old College Road building, which is about 25 years old. We would like to move the 69kv transmission line protection relays in to the metal clad switchgear with all the other relays so we will have all the protection relays in one location. By keeping all the relays in one location, this will help us reduce the restoration time during an outage as well as cut down the maintenance cost by eliminating the extra building. Subsequent removal of the unused building will also allow for further expansion of the substation as required. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 60,000 60,000 Construction/Maintenance 60,000 60,000 Total 120,000 120,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 120,000 120,000 Total 120,000 120,000 Budget Impact/Other Thursday, May 12, 2016 158

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1810 Useful Life 20-25 years Project Name Distribution Upgrades Category Electric New Project: No Account Number: 487-8300-563.90-25 Priority 1 Time-Line: On Going Maint. Status Active Total Project Cost: $900,000 Description This project involves the systemic replacement of overhead lines with underground lines whenever services are being moved, wire is damaged, trees cause a high number of outages, or development is in progress, and when it is beneficial to the Utility to convert to underground. This can involve a single line section or an entire residential neighborhood. Annual outage records are reviewed and selected areas are scheduled for upgrade to underground service. Additionally, this program funds the replacement of existing underground conductors and equipment that have reached their useful life and have started failing and require replacement. This account is used to upgrade any trouble areas during the year. Justification The number of storm and tree-related outages have been greatly reduced under this program and further improvements can be made to insure the most reliable electric service possible. Reliability has become one of most important factors to electric customers, second only to safety. The utility has responded by attempting to provide the most reliable system possible. Underground cable replacements are necessary as the useful, reliable, life of the original underground cable was 20-30 years. By proactively replacing this cable we will minimize outages and improve system reliability. In addition to cable replacement, overhead lines are replaced with underground to minimize outages caused by tree growth or animal contact. Lastly, overhead lines that have reached the end of their useful life are replaced with underground instead of rebuilding the overhead. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Continued outages lead to increased complaints from our customers and will lead to customer dissatisfaction. There will be increased costs for repairs made under outage conditions as well as loss of electric revenue. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 300,000 600,000 900,000 Total 300,000 600,000 900,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 300,000 600,000 900,000 Total 300,000 600,000 900,000 Budget Impact/Other Thursday, May 12, 2016 159

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1811 Useful Life 15-20 years Project Name Ann Avenue Underground Upgrade Category Electric New Project: Yes Account Number: 110-2700-571.40-31 Priority 2 Time-Line: FY18 Status Active Total Project Cost: $126,000 Description Replace the original underground primary cabling in the Ann Avenue Development and convert from direct bury to bored installation. Justification This project will replace the original direct buried primary cable and replace it with new cable installed by boring. The underground wiring and equipment has been in place for over 15 years and is direct buried. Utilizing boring the new cable will be placed in conduit and better protected from the elements and unintentional damage. The original cable also has an external neutral wrapped around the cable while the new cable has the neutral internal to the cable offering a more stable and dependable system to the customer. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 126,000 126,000 Total 126,000 126,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 126,000 126,000 Total 126,000 126,000 Budget Impact/Other Thursday, May 12, 2016 160

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1812 Useful Life 15-20 years Project Name Beechwood Avenue Underground Upgrade Category Electric New Project: Yes Account Number: 487-8300-563.40-31 Priority 3 Time-Line: FY18 Status Active Total Project Cost: $80,000 Description Replace the original underground primary cabling in the Beechwood Development and convert from direct bury to bored installation. Justification This project will replace the original direct buried primary cable and replace it with new cable installed by boring. The underground wiring and equipment has been in place for over 15 years and is direct buried. Utilizing boring the new cable will be placed in conduit and better protected from the elements and unintentional damage. The original cable also has an external neutral wrapped around the cable while the new cable has the neutral internal to the cable offering a more stable and dependable system to the customer. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 80,000 80,000 Total 80,000 80,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 80,000 80,000 Total 80,000 80,000 Budget Impact/Other Thursday, May 12, 2016 161

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1813 Useful Life 5-10 years Project Name System Automation Category Electric New Project: No Account Number: 487-8300-563.70-28 Priority 4 Time-Line: FY17-FY21 Status Active Total Project Cost: $600,000 Description Design, develop, and install a self-healing or "smart" distribution system. Justification This project will include an engineering study to be performed using a system model to develop a scheme that will allow the distribution system to be self-healing in the event of a fault. Following the study, automation equipment will be purchased to detect problems on the system, isolate the affected area, and reenergize lines not affected. This will improve the reliability of the city’s local electric grid, minimize customer outages, and increase customer satisfaction. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 150,000 150,000 150,000 150,000 600,000 Total 150,000 150,000 150,000 150,000 600,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 150,000 150,000 150,000 150,000 600,000 Total 150,000 150,000 150,000 150,000 600,000 Budget Impact/Other Thursday, May 12, 2016 162

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Equipment Project # EE1900 Useful Life 5-10 years Project Name System Operations Voice Recorder Category Electric New Project: Yes Account Number: 487-8300-563.40-25 Priority 1 Time-Line: FY19 Status Active Total Project Cost: $18,000 Description Replace aging System Operations voice recorder Justification The voice recorder is used to tape all System Operations phone calls and radio traffic. These recordings contain switching schedule and outage radio traffic which may be required for litigation purposes. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Equip/Vehicle/Furnishings 18,000 18,000 Total 18,000 18,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 18,000 18,000 Total 18,000 18,000 Budget Impact/Other Thursday, May 12, 2016 163

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1901 Useful Life 15-20 years Project Name Farmview Underground Upgrade Category Electric New Project: Yes Account Number: 487-8300-563.40-31 Priority 2 Time-Line: FY19 Status Active Total Project Cost: $110,000 Description Replace the original underground primary cabling in the Farmview Development and convert from direct bury to bored installation. Justification This project will replace the original direct buried primary cable and replace it with new cable installed by boring. The underground wiring and equipment has been in place for over 15 years and is direct buried. Utilizing boring the new cable will be placed in conduit and better protected from the elements and unintentional damage. The original cable also has an external neutral wrapped around the cable while the new cable has the neutral internal to the cable offering a more stable and dependable system to the customer. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 110,000 110,000 Total 110,000 110,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 110,000 110,000 Total 110,000 110,000 Budget Impact/Other Thursday, May 12, 2016 164

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric Engineering City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1902 Useful Life 15-20 years Project Name The Greens Underground Upgrade Category Electric New Project: Yes Account Number: 487-8300-563.40-31 Priority 3 Time-Line: FY19 Status Active Total Project Cost: $90,000 Description Replace the original underground primary cabling in the Greens Development and convert from direct bury to bored installation. Justification This project will replace the original direct buried primary cable and replace it with new cable installed by boring. The underground wiring and equipment has been in place for over 15 years and is direct buried. Utilizing boring the new cable will be placed in conduit and better protected from the elements and unintentional damage. The original cable also has an external neutral wrapped around the cable while the new cable has the neutral internal to the cable offering a more stable and dependable system to the customer. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 90,000 90,000 Total 90,000 90,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 90,000 90,000 Total 90,000 90,000 Budget Impact/Other Thursday, May 12, 2016 165

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric T & D City of Dover, Delaware Contact Electric Director Type Improvement Project # EE1710 Useful Life 20-25 years Project Name Public Works Wetlands Project (Tar Ditch) Category Electric New Project: Yes Account Number: 487-8200-562.60-34 Priority 1 Time-Line: FY16-FY17 Status Active Total Project Cost: $450,000 Description This project will redevelop the old Public Works 2 (PW2) site and increase storm runoff capability from the area in and around S. State Street, direct benefit will be seen to the parking lots of Kent General Hospital during heavy rains. Additional benefit will be to the storm water entering the St. Jones River and eventually into Silver Lake. Actions required from the Electric Department will include converting the existing overhead line to underground and possible relocation of existing switchgear. Justification This project is a request from Public Works Department to address environmental concerns entering waterways and to address storm runoff on and around S. State Street. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 450,000 450,000 Total 450,000 450,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 450,000 450,000 Total 450,000 450,000 Budget Impact/Other Thursday, May 12, 2016 166

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Electric T & D City of Dover, Delaware Contact Public Works Director Type Improvement Project # EE1717 Useful Life 30+ years Project Name New Developments Category Electric New Project: No Account Number: 4878200-562.Several Priority 1 Time-Line: Continuous Status Active Total Project Cost: $7,500,000 Description This project purchases materials and equipment that are used to provide electric service to new housing developments, businesses, and industrial developments. Additionally, a portion of this expense is offset by the extension payments whereby new developers pay a $1,600 per residential lot connection fee, or business and industrial developers pay the total material expense for line extensions. This is an ongoing project and affects three separate accounts: 487-8200-562.60-31 487-8200-562.60-34 487-8200-562.60-46 COMMENTS: Not all new development projects are known during budget preparation, as some will arise during the year. Justification During the course of each budget year, new developers request line extensions for new electric projects. Some are new projects, while other projects may have received plan approval previously but were not completed for any number of reasons. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 Total 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Developer Contribution 900,000 900,000 900,000 900,000 900,000 4,500,000 Electric Revenue 600,000 600,000 600,000 600,000 600,000 3,000,000 Total 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 Budget Impact/Other Thursday, May 12, 2016 167

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Finance City of Dover, Delaware Contact Controller/Treasurer Type Technology Project # FN1701 Useful Life 10 years Project Name Enterprise Resource Planning (ERP) Solution Category Electric New Project: Yes Account Number: 480-9900-582.90-23 Priority 1 Time-Line: FY17-FY21 Status Active Total Project Cost: $2,300,000 Description This project involves consulting services and purchase of Enterprise Resource Planning (ERP) Solution to support the business processes of the City of Dover. Justification The City's current ERP software is Sungard Public Sector's Select/Naviline version 8.0.2.0. It is an IBM System powered environment (iSeries). This system is a legacy system that came out of the Y2K era, when previous systems were not programmed for the year 2000. The Sungard Public Sector system was purchased in April 1997. The technology for ERP systems have evolved from mainframe based systems (AS400) to Personal Computer (PC) based systems either hosted by the software provider through the internet or hosted by the customer on file servers. The industry trend is to drive access to customers with web and app based delivery models. Project Strategy & Objectives: - The City requires an integrated environment where any user can access the data they need. - The City will emphasize a self-service environment with technology enabling and not hindering the users to easily access data with the proper controls at the point of data entry. - The City desires to utilize rational data base technology plus easy report and query writing tools to accomplish this. - The City realizes that this goal will not be accomplished through new technology alone but also requires extensive process changes and organizational support. - Management requires better access to data, information and reporting that is currently unavailable or significantly restricted. - As a result of current limitations to functionallity and access to data, City personnel have developed work-around processes that are impacting City business. - Third-party software integrations with the current system are extremely difficult, limited or unvailable. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Consulting 300,000 300,000 ERP System 700,000 1,000,000 300,000 2,000,000 Total 1,000,000 1,000,000 300,000 2,300,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric I & E Fund 1,000,000 437,500 1,437,500 General Fund 400,200 400,200 Water/Wastewater Fund 462,300 462,300 Total 1,000,000 1,300,000 2,300,000 Budget Impact/Other Annual Operating impact is being evaluated to determine the net difference with the current ERP/ancillary systems and support versus the recommended solution. The current estimate for the new fully integrated ERP solution is approximately $300,000 annuallly. Current cost is being evaluated as above. Thursday, May 12, 2016 168

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1504 Useful Life Unknown Project Name McKee Run Unit #3 Boiler Systems Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 1 Time-Line: Multi-year Status Active Total Project Cost: $1,278,800 Description This Project was developed to perform inspections and repairs to the Unit 3 boiler on a predetermined frequency based on unit operating hours, required regulatory inspection intervals, and known equipment condition. In general, most work activities are those requiring planned outages and therefore will be scheduled to coincide with planned outages. The work identified includes the following: Replacement of water wall tubes as needed. Replacement of super heater and re-heater boiler clips. Air preheater inspection and repairs. De-aerator heater and storage tank inspection. Note: Project costs in years beyond 2018 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Critical system equipment represents components that, if they fail, will result in loss of generation and or capacity. Routine evaluation of the condition of critical components will allow for proper prioritization of maintenance activities and resources. Delaying this project could result in the failure of critical unit equipment and subsequent loss of generation and or capacity. More importantly, component failure could also result in safety risk to personnel. Prior Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total 122,800 Construction/Maintenance 382,000 160,000 299,000 80,000 235,000 1,156,000 Total Total 382,000 160,000 299,000 80,000 235,000 1,156,000 Prior Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total 122,800 Electric Revenue 382,000 160,000 299,000 80,000 235,000 1,156,000 Total Total 382,000 160,000 299,000 80,000 235,000 1,156,000 Budget Impact/Other Thursday, May 12, 2016 169

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1601 Useful Life Unknown Project Name McKee Run Building Equipment Replacement Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 3 Time-Line: Multi-year Status Active Total Project Cost: $426,000 Description This project includes the replacement of certain building support systems that are expected to reach the end of their useful life. The specific building systems to be addressed in 2017 include: -Supervisor’s Office roof top Air Conditioners -Contractor rebuild for the 2A Air Compressor -Administrative Building heating and cooling systems. -Roof repairs. -DI Room modifications. Note: Project costs in years beyond 2017 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification This project is required to fund the replacement of equipment that has reached the end of its design life. Continued increases in the costs to maintain this equipment will result if the listed equipment is not kept up to date or replaced in a timely manner. In addition, critical temperature control is necessary to keep plant instrumentation located in the control room at acceptable operating conditions. Replacement of the control room air conditioners is scheduled for 2017. Waiting for the air conditioning to fail and allowing the temperatures in the control room to exceed control conditions could contribute to reduced control equipment life and reduced unit reliability. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 59,000 99,000 27,000 66,000 175,000 426,000 Total 59,000 99,000 27,000 66,000 175,000 426,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 59,000 99,000 27,000 66,000 175,000 426,000 Total 59,000 99,000 27,000 66,000 175,000 426,000 Budget Impact/Other Thursday, May 12, 2016 170

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1607 Useful Life Project Name McKee Run Unit 3 Auxiliary System Components Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 2 Time-Line: Multi-year Status Active Total Project Cost: $944,000 Description This project will perform inspections and repairs of Unit 3 auxiliary system components focusing on critical components. Components identified that will be addressed in 2017 include the #3 and 4 service water pumps, heat exchanger and piping safety valves. Hot water system circulating pumps. Cooling water booster pump. Unit #3 vacuum pump inspections. Unit #3 vacuum pump motive air valve replacement. Unit #3 vacuum pump seal water pump inspections. Unit #3 lube oil cooler piping and temperature control valve refurbishment. Note: Project costs in years beyond 2017 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Critical auxiliary systems components are those components that, if they were to fail, their failure could result in unit load reduction or outage with consequential loss of capacity and / or generation although they would not individually affect the long range financial viability of the unit. Addressing these assets in a systematic fashion will result in minimizing forced outages and eliminating major maintenance expenses associated with component failure. Performing work as scheduled will also levelize maintenance expenditures. Delaying this project could result in the failure of critical unit equipment and subsequent loss of generation and/ or capacity. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 128,000 261,000 277,000 213,000 65,000 944,000 Total 128,000 261,000 277,000 213,000 65,000 944,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 128,000 261,000 277,000 213,000 65,000 944,000 Total 128,000 261,000 277,000 213,000 65,000 944,000 Budget Impact/Other Thursday, May 12, 2016 171

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1609 Useful Life Unknown Project Name Van Sant Unit 11 Component Replacements Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 4 Time-Line: Multi-year Status Active Total Project Cost: $484,000 Description This fund was developed to perform inspections and repairs to the VanSant Unit 11 auxiliary equipment on a predetermined frequency based on unit operating hours, required regulatory inspection intervals, and known equipment condition. Work to be performed would include the following equipment: 2017 - Fuel flow divider refurbishment, fuel nozzle refurbishment and an upgrade to the site gas supply skid to keep pace with Eastern Shore expected improvements and modifications. Note: Project costs in years beyond 2016 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification This project is required to fund the replacement of capital items that are expected to reach their useful life and will need to be replaced or refurbished to maintain plant system and unit reliability. Extended equipment and /or unit outage time will result from lack of funding this project. This will have a direct effect on the cost of energy during the extended outage time as well as increase future energy capacity charges. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 89,000 305,000 90,000 484,000 Total 89,000 305,000 90,000 484,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 89,000 305,000 90,000 484,000 Total 89,000 305,000 90,000 484,000 Budget Impact/Other Thursday, May 12, 2016 172

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1610 Useful Life Project Name Plant Systems Safety & Compliance Improvements Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 6 -- Time-Line: Multi-year Status Active Total Project Cost: $149,000 Description This project will install video cameras to replace outdated cameras and upgrade installed security cameras at McKee Run. The project will also install cameras at VanSant Generating Station where there are no current cameras installed. Additionally, the project will include replacement of outdated radios and replace deteriorating boundary fencing at the McKee Run and VanSant Generating Stations. The installation of this equipment will aid in improving plant security at both sites and improve personnel safety at both sites. Justification This project is required to improve overall surveillance coverage and security at both McKee Run and VanSant generating plant sites. Currently, VanSant Generating Station does not have any video surveillance and the installed cameras at McKee Run are old and antiquated. Boundary line fencing is original and deteriorated. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 112,000 37,000 149,000 Total 112,000 37,000 149,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 112,000 37,000 149,000 Total 112,000 37,000 149,000 Budget Impact/Other Thursday, May 12, 2016 173

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1611 Useful Life Unknown Project Name McKee Run & VanSant - Preservation of Structures Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 5 Time-Line: Multi-year Status Active Total Project Cost: $586,000 Description This project involves the preservation of plant structures in order to prevent deterioration of building structural steel and equipment subject to corrosion due to the past operations and environment. Refurbishment costs include be the sandblasting and painting of identified structures and equipment, along with the removal or demolition of equipment that has been retired in place. This work is an ongoing effort spanning multiple years. Work identified includes the following: 2017 - Unit #3 boiler support beams, sandblast, prime and paint. 2017 - Unit #3 condenser inlet piping inspection and refurbishment or repairs based on inspection findings. Note: Project costs in years beyond 2017 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation. Justification Structural steel painting is needed in various areas throughout the plant proper as well as various outbuildings on the plant property to maintain the physical building structures and equipment in an acceptable condition and prevent further deterioration. This project represents a minimum preservation and maintenance of structures consistent with the expected life of the stations. Consequences of delaying or eliminating this project will result in the accelerated deterioration of plant structures and larger future costs associated with structural repairs. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 131,000 130,000 100,000 100,000 125,000 586,000 Total 131,000 130,000 100,000 100,000 125,000 586,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 131,000 130,000 100,000 100,000 125,000 586,000 Total 131,000 130,000 100,000 100,000 125,000 586,000 Budget Impact/Other Thursday, May 12, 2016 174

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Improvement Project # EG1701 Useful Life 20 years Project Name Van Sant Unit 11 Major Inspection Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 2 Time-Line: Status Active Total Project Cost: $2,098,000 Description This project will perform a major overhaul on the turbine generator based on Original Equipment Manufacturer (OEM) recommended repair frequency which is based on factored starts of the Unit from first commissioning and from last inspection/repair interval. This project will be implemented in 2017 with long lead material purchases in 2017 and installation in 2018. The project was revised to include the replacement of the exhaust plenum. Justification This project is required to fund the purchase of all parts needed to perform a major overhaul on the unit based on estimated factored starts since unit was first commissioned and since last the Hot Gas Path inspection. This project will span the course of two years. In Year 1, the majority of the long lead parts will be purchased. Services will be identified in year 2 and the actual installation will be performed in Year 2. Extended equipment and /or unit outage time will result from lack of funding this project. This will have a direct effect on the cost of energy during the extended outage time as well as increase future energy capacity charges. In addition, gradual degradation of the unit’s output could occur which would have a negative effect on the capacity rating of the unit and reliability of the unit. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 400,000 1,548,000 150,000 2,098,000 Total 400,000 1,548,000 150,000 2,098,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 400,000 1,548,000 150,000 2,098,000 Total 400,000 1,548,000 150,000 2,098,000 Budget Impact/Other Thursday, May 12, 2016 175

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1704 Useful Life Project Name McKee Run Unit 3 Hydrogen Purity Analyzer Category Electric New Project: Yes Account Number: 487-8101-591.40-31 Priority 1 Time-Line: FY17 Status Active Total Project Cost: $96,000 Description This project will replace the current Hydrogen Purity Analyzer on Unit 3 with newer equipment. Hydrogen Analyzers monitor hydrogen purity in power generators which use hydrogen gas for cooling. It also monitors CO2 in hydrogen and CO2 in air during shutdown and startup purge procedure. Hydrogen is the media by which cooling of the generator(s) is achieved. Great importance is placed on the assurance that system is 100% pure hydrogen and not contaminated. In addition, the analyzers also monitor the CO2 content when the generator is taken out of service for equipment and personnel safety reasons. Justification Critical system components that, if they fail, will result in loss of generation and/or capacity. Parts and repair facilities are becoming rare. Newer equipment enables the facility to secure improved equipment reliability and vendor support in the repair, acquisition of replacement parts and in the overall maintenance of the analyzers. CONSEQUENCES OF DELAYING OR ELIMINATING THIS PROJECT: Delaying this project could result in the failure of critical unit equipment and subsequent lose of generation and or capacity Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 96,000 96,000 Total 96,000 96,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 96,000 96,000 Total 96,000 96,000 Budget Impact/Other We would expect this project to be funded outside the normal operating budget. Thursday, May 12, 2016 176

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1706 Useful Life Project Name Unit #3 Fast Start Upgrade Category Electric New Project: Yes Account Number: 487-8101-591-40-31 Priority 2 Time-Line: FY18 Status Active Total Project Cost: $200,000 Description An alternative engineered method for starting up the unit 3 steam turbine generator in a reduced start time will reduce start up time and costs. The benefits are reduced start up time, increased revenue through faster online times, potential increased unit dispatch, reduced startup costs, increased equipment life, reduced maintenance (both O&M and Capital) and reduced environmental impact. Justification Major objective is to increase the number of starts on the unit while minimizing start-up costs, reduce the time to dispatch the unit, reduce boiler degradation due to differential temperature induced stress on thick walled system and equipment components. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 200,000 200,000 Total 200,000 200,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 200,000 200,000 Total 200,000 200,000 Budget Impact/Other Thursday, May 12, 2016 177

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1709 Useful Life Unknown Project Name Unit 3 Cooling Water Line Repairs Category Electric New Project: Yes Account Number: 487-8101-591.40-31 Priority 3 Time-Line: FY17 Status Active Total Project Cost: $469,000 Description This project will inspect and repair the underground cooling water line from the Unit 3 condenser to the cooling tower. A condition assessment and life evaluation was performed on this pipe in 2012 to develop a repair/replace action plan to address the suitability for continued operation as well as extending the life of the piping beyond 2016. The actual repairs will be completed in 2016. Justification The condition of the underground cooling water line has required numerous repairs over the life of the plant and is expected to reach its useful life in the 2012-2016 time period. It is expected that the repair frequency will accelerate over the next several years as the internal pipe coating continues to degrade unless a repair process can extend the life of the piping and reduce the need for frequent inspections. Delaying this project beyond 2016 will increase the risk of a failure causing an extended unit outage to repair or replace the failed pipe as well incur water spillage to the ground. Additional budget dollars will need to be allocated to repair/ replace sections of piping. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Planning/Design 8,000 8,000 Equip/Vehicle/Furnishings 429,000 429,000 Other 32,000 32,000 Total 469,000 469,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 469,000 469,000 Total 469,000 469,000 Budget Impact/Other Thursday, May 12, 2016 178

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1711 Useful Life Unknown Project Name VanSant Fire Suppression System Upgrade Category Electric New Project: Yes Account Number: 487-8101-591.40-31 Priority 4 Time-Line: FY17 Status Active Total Project Cost: $285,000 Description This project is to replace the installed CARDOX® fire suppression system for the Van Sant combustion turbine generator. The current system has been installed since original commercial operation began in 1991.This system has been inadvertently activated three times since installation and there have been many improvements including more reliable fire suppression systems. The system selected is a water misting system and is the one of the newer preferred suppression systems using a water mist/injection as the extinguishing agent instead of CO2. Justification This critical system can directly impact the Unit operation. Its failure to operate would result in a loss of generation and capacity due to the damage incurred from a fire. Upgrading this system will result in reduced system maintenance costs, and eliminating major maintenance expenses associated with the system or component failure. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 285,000 285,000 Total 285,000 285,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 285,000 285,000 Total 285,000 285,000 Budget Impact/Other Thursday, May 12, 2016 179

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Type Maintenance Project # EG1807 Useful Life Project Name Hydrogen Generator Category Electric New Project: Yes Account Number: 487-5101-591.40-31 Priority 1 Time-Line: FY18 Status Active Total Project Cost: $50,000 Description Purchase and installation of a Hydrogen generator to supply hydrogen gas cooling medium for the Unit #3 Steam Turbine Generator. . Justification During periods of maintenance and operations it is required to purge the hydrogen seals in order to perform work on the turbine unit. After maintenance is completed it is necessary to restore the hydrogen seals for cooling purpose s prior to operations. The hydrogen generator would offer significant savings in the gas expenses for the generating station at McKee Run. It would also eliminate bottle rental from the gas provider and reduce those monthly savings as well. This equipment would pay for itself in 3-4 years reducing the need to purchase hydrogen gas and the bottle rental costs. This makes for a safer work environment when employees no longer are required to manually move or manage the bottles the gas is stored in. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 50,000 50,000 Total 50,000 50,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 50,000 50,000 Total 50,000 50,000 Budget Impact/Other Thursday, May 12, 2016 180

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1901 Useful Life Unknown Project Name McKee Run Unit #3 Turbine Repairs - Generator Category Electric New Project: Yes Account Number: 487-8101-591.40-31 Priority 1 Time-Line: Multi-year Status Active Total Project Cost: $488,000 Description This project will inspect the Unit 3 turbine control and stop valves and auxiliary equipment. This inspection is scheduled on a predetermined frequency based on Unit operating hours, time since last valve inspection, required regulatory intervals, original equipment manufacturer and insurance company recommendations. In 2018 all turbine control, stop, and intercept valves will be fully disassembled, and inspected. If the condition found requires repairs the necessary repairs will be performed as needed and the unit reassembled. Note: Project costs in years beyond 2018 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation and insurance company recommendations. Justification The valve inspections included in the scope are all related to the normal and emergency turbine generator control and shutdown systems. Industry standard inspection guidelines are followed in order to minimize the risk of mechanical failure which could result in extended forced outage of the unit, or the potential indefinite loss of unit availability from damage resulting from the failure of the scope components. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 438,000 25,000 25,000 488,000 Total 438,000 25,000 25,000 488,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 438,000 25,000 25,000 488,000 Total 438,000 25,000 25,000 488,000 Budget Impact/Other Thursday, May 12, 2016 181

FY 2017 Capital Investment Plan FY 17 thru FY 21 Department Power Plant City of Dover, Delaware Contact Power Plant Manager Type Maintenance Project # EG1902 Useful Life Unknown Project Name McKee Run Unit 3 Turbine Repairs Intercept Valves Category Electric New Project: No Account Number: 487-8101-591.40-31 Priority 2 Time-Line: FY19-FY20 Status Active Total Project Cost: $463,000 Description This project will inspect the Unit 3 turbine control and stop valves and auxiliary equipment. This inspection is scheduled on a predetermined frequency based on Unit operating hours, required regulatory intervals, original equipment manufacturer and insurance company recommendations. In 2018 all turbine control, stop, and intercept valves will be fully disassembled, inspected and repaired if needed. Note: Project costs in years beyond 2018 are shown for expense planning purposes and represent future projects related to this equipment that are anticipated based on expected operation and insurance company recommendations. Justification The valve inspections included in the scope are all related to the normal and emergency turbine generator control and shutdown systems. Industry standard inspection guidelines are followed in order to minimize the risk of mechanical failure which could result in extended forced outage of the unit, or the potential indefinite loss of unit availability. Expenditures FY 17 FY 18 FY 19 FY 20 FY 21 Total Construction/Maintenance 438,000 25,000 463,000 Total 438,000 25,000 463,000 Funding Sources FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 438,000 25,000 463,000 Total 438,000 25,000 463,000 Budget Impact/Other Thursday, May 12, 2016 182

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 FUNDING SOURCE SUMMARY Source FY 17 FY 18 FY 19 FY 20 FY 21 Total General Fund 840,900 1,752,400 1,553,400 1,366,600 2,121,700 7,635,000 GRAND TOTAL 840,900 1,752,400 1,553,400 1,366,600 2,121,700 7,635,000 Thursday, May 12, 2016 184

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 PROJECTS BY DEPARTMENT Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total Code Enforcement 2007 Dodge Pick Up 16Veh# 17 n/a 17,000 17,000 1998 Ford Crown Victoria 18Veh# 11 n/a 23,800 23,800 Code Enforcement Total 23,800 17,000 40,800 Facilities Management 1996 Ford Van #436 17Veh #436 n/a 27,700 27,700 2003 Dodge Van (438) 18Veh# 438 n/a 28,200 28,200 2004 Ford Van #439 19Veh# 439 3 28,800 28,800 2005 Ford F150 #433 20Veh#433 n/a 32,200 32,200 Facilities Management Total 27,700 28,200 28,800 32,200 116,900 Fire/Robbins Hose Engine 7 - 1997 Pierce Dash Pumper FR1700 1 73,400 73,400 73,400 73,400 293,600 Ladder 1 - 2011 Pierce Quantum PUC FR1800 1 145,700 145,700 145,700 0 0 437,100 Engine 3 - 2003 Pierce Lance Pumper FR1900 1 76,100 76,100 76,100 76,100 304,400 Engine 6 - 2003 Pierce Lance Pumper FR2000 1 76,800 76,800 153,600 Fire/Robbins Hose Total 145,700 295,200 295,200 226,300 226,300 1,188,700 Fleet Maintenance 1998 Ford F150 #129 17Veh #129 n/a 31,000 31,000 2001 Dodge Ram 150 #130 18Veh #130 n/a 38,000 38,000 2003 Chevrolet 1500 HD Flat Bed #119 19Veh# 119 n/a 60,000 60,000 Fleet Maintenance Total 31,000 38,000 60,000 129,000 Life Safety (Fire Marshal) 2008 Dodge Durango 17Veh# 12 n/a 29,500 29,500 Life Safety (Fire Marshal) Total 29,500 29,500 Permtting and Inspections 2001 Dodge Pick Up 16Veh# 19 n/a 17,000 17,000 2001 Dodge Pick Up 16Veh# 22 n/a 17,000 17,000 2005 Ford F150 17Veh# 13 n/a 16,000 16,000 Permtting and Inspections Total 16,000 34,000 50,000 Planning 2004 Ford Station Wagon 17Veh# 3 n/a 16,000 16,000 Planning Total 16,000 16,000 Police Thursday, May 12, 2016 185

Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total 2017 Dodge Charger PPV (203) 17Veh# 203 n/a 26,500 26,500 2017 Dodge Charger Admin (206) 17Veh# 206 n/a 24,400 24,400 2017 Dodge Charger Admin (212) 17Veh# 212 n/a 24,400 24,400 2017 Dodge Charger PPV (227) 17Veh# 227 n/a 26,500 26,500 2017 Dodge Charger PPV (238) 17Veh# 238 n/a 26,500 26,500 2017 Dodge Charger PPV (252) 17Veh# 252 n/a 26,500 26,500 2017 Dodge Charge PPV (253) 17Veh# 253 n/a 26,500 26,500 2017 Dodge Charger (254) 17Veh# 254 n/a 26,500 26,500 2017 Harley FLHTP (256) 17Veh# 256 n/a 24,400 24,400 2017 Dodge Charger PPV (259) 17Veh# 259 n/a 26,500 26,500 2017 Dodge Charger PPV (271) 17Veh# 271 n/a 26,500 26,500 2017 Dodge Charger PPV (275) 17Veh# 275 n/a 26,500 26,500 2018 Dodge Charger PPV (208) 18Veh# 208 n/a 26,500 26,500 2018 Dodge Charger PPV (209) 18Veh# 209 n/a 26,500 26,500 2000 Ford Taurus (210) 18Veh# 210 n/a 24,400 24,400 2018 Chev Tahoe PPV (222) 18Veh# 222 n/a 33,600 33,600 2018 Chev Tahoe PPV (223) 18Veh# 223 n/a 33,600 33,600 2018 Chev Tahoe PPV (226) 18Veh# 226 n/a 33,600 33,600 2018 Dodge Charger PPV (234) 18Veh# 234 n/a 26,500 26,500 2018 Dodge Charger PPV (255) 18Veh# 255 n/a 26,500 26,500 2018 Dodge Charger Admin (260) 18Veh# 260 n/a 24,400 24,400 2018 Dodge Charger Admin (261) 18Veh# 261 n/a 24,400 24,400 2018 HD Motorcycle FLHTP (266) 18Veh# 266 n/a 24,400 24,400 2018 Dodge Charger PPV (272) 18Veh# 272 n/a 26,500 26,500 2018 Dodge Charger PPV (273) 18Veh# 273 n/a 26,500 26,500 2018 Dodge Charger PPV (276) 18Veh# 276 n/a 26,500 26,500 2019 Dodge Charger PPV (205) 19Veh# 205 n/a 26,500 26,500 2019 Chevy Express (207) 19Veh# 207 n/a 20,400 20,400 2019 Dodge Charger PPV (216) 19Veh# 216 n/a 26,500 26,500 2019 Dodge Charger Admin (221) 19Veh# 221 n/a 24,400 24,400 2019 Dodge Charger Admin (230) 19Veh# 230 n/a 24,400 24,400 2019 Dodge Charger PPV (232) 19Veh# 232 n/a 26,500 26,500 2019 Dodge Charger PPV (239) 19Veh# 239 n/a 26,500 26,500 2019 Dodge Charger Admin (240) 19Veh# 240 n/a 24,400 24,400 2019 Harley Davidson FLHTP (244) 19Veh# 244 n/a 24,400 24,400 2019 Dodge Charger PPV (250) 19Veh# 250 n/a 26,500 26,500 2019 Harley FLHTP (267) 19Veh# 267 n/a 24,400 24,400 2019 Dodge Charger PPV (269) 19Veh# 269 n/a 26,500 26,500 2019 Dodge Ram 1500 Crew 4X4 (296) 19Veh# 296 n/a 28,000 28,000 2019 Dodge Charger PPV (297) 19Veh# 297 n/a 26,500 26,500 2020 Harley FLHTP (211) 20Veh# 211 n/a 24,400 24,400 2020 Dodge Charger PPV (219) 20Veh# 219 n/a 26,500 26,500 2020 Dodge Charger PPV (220) 20Veh# 220 n/a 26,500 26,500 2020 Dodge Charger Admin (237) 20Veh# 237 n/a 24,400 24,400 2020 Dodge Charger PPV (258) 20Veh# 258 n/a 26,500 26,500 2020 Dodge Charger PPV (262) 20Veh# 262 n/a 26,500 26,500 2020 Dodge Charger PPV (263) 20Veh# 263 n/a 26,500 26,500 2020 Dodge Charger PPV (264) 20Veh# 264 n/a 26,500 26,500 2020 Dodge Charger PPV (265) 20Veh# 265 n/a 26,500 26,500 2020 Harley FLHTP (268) 20Veh# 268 n/a 24,400 24,400 2020 Dodge Charger PPV (278) 20Veh# 278 n/a 26,500 26,500 2020 Dodge Charger PPV (282) 20Veh# 282 n/a 26,500 26,500 2020 Dodge Charger PPV (283) 20Veh# 283 n/a 26,500 26,500 2020 Dodge Charger PPV (284) 20Veh# 284 n/a 26,500 26,500 2021 Dodge Charger Admin (201) 21Veh# 201 n/a 24,400 24,400 2021 Dodge Charger Admin (204) 21Veh# 204 n/a 24,400 24,400 2021 Chev Ram 1500 Crew 4X4 (215) 21Veh# 215 n/a 28,000 28,000 Thursday, May 12, 2016 186

Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total 2021 Chevy Tahoe PPV (229) 21Veh# 229 n/a 33,600 33,600 2021 Dodge Charger Admin (231) 21Veh# 231 n/a 24,400 24,400 2021 Dodge Charger Admin (235) 21Veh# 235 n/a 24,400 24,400 2021 Dodge Charger PPV (241) 21Veh# 241 n/a 26,500 26,500 2021 Dodge Charger PPV (242) 21Veh# 242 n/a 26,500 26,500 2021 Dodge Charger Admin (243) 21Veh# 243 n/a 24,400 24,400 2021 Dodge Ram 1500 Crew 4X4 (245) 21Veh# 245 n/a 28,000 28,000 2021 Dodge Charger Admin (249) 21Veh# 249 n/a 24,400 24,400 2021 Dodge Charger Admin (290) 21Veh# 290 n/a 24,400 24,400 2021 Chevy Tahoe PPV (293) 21Veh# 293 n/a 33,600 33,600 2021 Chevy Express (295) 21Veh# 295 n/a 20,400 20,400 Police Total 287,300 408,300 355,900 364,700 367,400 1,783,600 Public Works - Grounds 2001 Kubota 80" Utility Tractor (569) 17Veh# 569 3 27,000 27,000 1999 Dodge Ram 2500 Truck #558 17Veh#558 n/a 31,200 31,200 2003 Ex-Mark 52" Zero Turn Mower (568) 18Veh# 568 3 15,000 15,000 2004 Kubota Tractor w/Front Loader/Backhoe #572 18Veh# 572 3 44,800 44,800 1995 International Bucket Truck #589 19Veh#589 2 188,000 188,000 2001 Dodge Ram 2500 Truck #580 20 VEH#580 n/a 33,000 33,000 2006 Kubota Mower #581 20Veh #581 n/a 60,000 60,000 2009 Toro Mower #561 20Veh#561 n/a 60,000 60,000 1994 Vermeer Chipper #588 21Veh #588 n/a 89,000 89,000 2012 Toro Mower #562 21Veh#562 n/a 62,000 62,000 Public Works - Grounds Total 58,200 59,800 188,000 153,000 151,000 610,000 Public Works - Sanitation 2008 Peterbilt Automated Trash Truck (441) 17Veh# 441 3 261,500 261,500 2008 Intn't Rear Loader (445) 18Veh# 445 4 165,000 165,000 2010 Peterbilt Automated Trash Truck #455 18Veh# 455 3 266,700 266,700 2009 International Bulk Trash Truck #446 19Veh# 446 3 155,100 155,100 2003 Peterbilt Automated Trash Truck #444 19Veh#444 n/a 272,000 272,000 2002 Hurst Trailer #453 19Veh#453 n/a 2,000 2,000 2008 Ford F150 #440 20Veh#440 n/a 32,200 32,200 2008 International Rear Loader #452 20Veh#452 n/a 172,700 172,700 2011 Peterbilt Automated Trash Truck #450 21Veh#450 n/a 332,000 332,000 2008 International Rear Loader Trash Truck #452 21Veh#452 n/a 295,000 295,000 Public Works - Sanitation Total 261,500 431,700 429,100 204,900 627,000 1,954,200 Public Works - Streets 2001 Int'l Dump Truck (321) 17Veh# 321 3 132,200 132,200 2001 Case Front-End Loader #316 18Veh #316 2 168,300 168,300 1992 International Dump Truck (326) 18Veh# 326 1 134,900 134,900 2001 Int'l Dump Truck (322) 19Veh# 322 2 137,600 137,600 2002 Airman Air Compressor (382) 19Veh# 382 2 26,600 26,600 2003 Chevrolet Silverado 1500 #330 19Veh#330 n/a 32,200 32,200 2001 Case Front-End Loader #312 20Veh #312 2 175,100 175,100 2001 Int'l Dump Truck (324) 20Veh# 324 2 140,400 140,400 2002 Old Dominion Leaf Vac #361 20Veh#361 n/a 70,000 70,000 1969 Caterpillar Grader #301 21Veh#301 n/a 477,000 477,000 2006 International Sweeper #356 21Veh#356 n/a 180,000 180,000 Public Works - Streets Total 435,400 196,400 385,500 657,000 1,674,300 Thursday, May 12, 2016 187

Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total Public Works Admin 2008 Toyota Camry Hybrid #6 21Veh# 6 n/a 42,000 42,000 Public Works Admin Total 42,000 42,000 GRAND TOTAL 840,900 1,752,400 1,553,400 1,366,600 2,121,700 7,635,000 Thursday, May 12, 2016 188

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 FUNDING SOURCE SUMMARY Source FY 17 FY 18 FY 19 FY 20 FY 21 Total Water/Wastewater Fund 222,600 489,700 684,700 347,100 135,000 1,879,100 GRAND TOTAL 222,600 489,700 684,700 347,100 135,000 1,879,100 Thursday, May 12, 2016 189

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 PROJECTS BY DEPARTMENT Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total W/WW Engineering 2008 Chevrolet Pickup (421) 17Veh# 421-2 n/a 30,400 30,400 2008 Ford F150 Pick-Up (420) 18Veh# 420-2 1 31,000 31,000 2008 Dodge Avenger (427) 19Veh# 427-2 n/a 23,000 23,000 2008 Dodge Avenger SE #5 20Veh#5-2 n/a 28,000 28,000 W/WW Engineering Total 30,400 31,000 23,000 28,000 112,400 Wastewater Management 1987 Empire Generator (603) 17Veh# 603 n/a 34,400 34,400 2000 Airman Air Compressor #683 (split) 17Veh#683 n/a 12,800 12,800 2008 Chevy 3/4-Ton Utility Truck #667 (Split) 18Veh #667 n/a 16,500 16,500 2006 Sidekick Easement Machine (690) 18Veh# 690 n/a 36,000 36,000 2008 Ford 1-Ton Utility Truck with crane #665 18Veh#665 n/a 50,000 50,000 2008 Ford 1/2 Ton Utility Truck #698 (split) 18Veh#698 n/a 16,500 16,500 2008 Case 590 Backhoe #672 (Split) 19Veh #672 n/a 59,400 59,400 2008 International Dump Truck 14' #681 (Split) 19Veh #681 n/a 78,000 78,000 2009 Chevrolet CUES Camera Truck #684 19Veh #684 5 300,000 300,000 2005 Case Backhoe #682 (split) 20Veh#682 n/a 61,900 61,900 2012 Chevrolet Silverado 1500 WT #695(split) 20Veh#695 n/a 16,500 16,500 2013 Ford 1-Ton Utilty Truck with Crane #655 21Veh#655 n/a 55,000 55,000 2013 Ford 1-Ton Utility Truck with crane 21Veh#664 n/a 55,000 55,000 Wastewater Management Total 47,200 119,000 437,400 78,400 110,000 792,000 Water Management 2002 Sterling STE #424 17Veh#424 n/a 132,200 132,200 2000 Airman air compressor #683 (split) 17Veh#683-2 n/a 12,800 12,800 2008 Chevy 3/4-Ton Utility Truck #667 (Split) 18Veh #667-2 n/a 16,500 16,500 1995 Caterpillar Excavator #400 18Veh#400 n/a 62,700 62,700 1995 Caterpillar Loader #402 18Veh#402 n/a 189,000 189,000 2008 Ingersoll Air Compressor #407 18Veh#407 n/a 29,000 29,000 2008 Ford 1/2 Ton Utility Truck #698 (split) 18Veh#698-2 n/a 16,500 16,500 2008 Case 590 Backhoe #672 (Split) 19Veh #672-1 n/a 59,400 59,400 2008 International Dump Truck 14' #681 (Split) 19Veh #681-1 n/a 78,000 78,000 2009 Wacker RT820 Vibratory Trench Roller #401 19Veh#401 n/a 36,900 36,900 2005 Case Backhoe #682 (Split) 20Veh# 682 n/a 61,900 61,900 2012 Ford F250 Super Duty XL #403 20Veh#403 n/a 40,000 40,000 2012 Ford F250 Super Duty XL #426 20Veh#426 n/a 40,000 40,000 2012 Chevrolet Silverado 1500 WT #695 (split) 20Veh#695-2 n/a 16,500 16,500 1997 Kruger Trailer #415 21Veh#415 n/a 25,000 25,000 Water Management Total 145,000 313,700 174,300 158,400 25,000 816,400 Water Treatment Plant 2008 GMC Cargo Van (662) 18Veh# 662 n/a 26,000 26,000 2007 Kohler Generator Trailer Mounted (604) 19Veh# 604 n/a 50,000 50,000 Thursday, May 12, 2016 190

Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total 2010 Ford 1-Ton Utility Truck w/ Gate 3620 20Veh# 620 n/a 56,300 56,300 2011 Ford Ranger #621 20Veh#621 n/a 26,000 26,000 Water Treatment Plant Total 26,000 50,000 82,300 158,300 GRAND TOTAL 222,600 489,700 684,700 347,100 135,000 1,879,100 Thursday, May 12, 2016 191

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 FUNDING SOURCE SUMMARY Source FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Revenue 165,800 666,200 325,500 400,000 310,000 1,867,500 GRAND TOTAL 165,800 666,200 325,500 400,000 310,000 1,867,500 Thursday, May 12, 2016 192

City of Dover, Delaware FY 2017 Capital Investment Plan FY 17 thru FY 21 PROJECTS BY DEPARTMENT Department Project# Priority FY 17 FY 18 FY 19 FY 20 FY 21 Total Electric Admin 2008 Ford Escape (#701) Veh #701 1 30,000 30,000 Electric Admin Total 30,000 30,000 Electric Engineering 2008 Dodge Avenger (7) Veh# 007 n/a 28,200 28,200 2005 Dodge Stratus (8) Veh# 008 n/a 25,500 25,500 2007 Dodge Pickup (9) Veh# 009 n/a 29,500 29,500 2006 Ford Pickup (790) Veh# 790 1 33,200 33,200 Electric Engineering Total 33,200 83,200 116,400 Electric Meter Reading 2017 Ford F250XL 4X2 Reg Cab (125) 17Veh# 125 1 20,900 20,900 2017 Ford F250XL 4X2 Reg Cab (158) 17Veh# 158 1 20,900 20,900 Electric Meter Reading Total 41,800 41,800 Electric T & D 1995 Case Backhoe (733) Veh #733 1 125,000 125,000 2004 International Altec Aerial Device Veh #751 1 150,000 150,000 2002 Chevrolet Dump Truck Veh #753 1 150,000 150,000 2006 International Bucket Truck Veh #759 1 160,000 160,000 2007 Dodge Pick Up Veh #771 1 33,000 33,000 2008 International Dueco Line Truck Veh #772 1 250,000 250,000 2001 Freightliner Knuckleboom Veh #776 1 350,000 350,000 2008 Ford Dump F350 (796) Veh #796 1 45,000 45,000 1989 Smith SM160 (716) Veh# 716 1 25,000 25,000 2001 Freightliner (750) Veh# 750 1 300,000 300,000 2005 Ford Pick Up Truck Veh# 770 1 25,500 25,500 Electric T & D Total 25,000 553,000 325,500 400,000 310,000 1,613,500 Power Plant 2017 Ford F250XL 4X4 Reg Cab (727) 17PPVeh# 727 1 32,900 32,900 2017 Ford F250XL 4X4 Reg Cab (729) 17PPVeh# 729 1 32,900 32,900 Power Plant Total 65,800 65,800 GRAND TOTAL 165,800 666,200 325,500 400,000 310,000 1,867,500 Thursday, May 12, 2016 193

 DEBT LIMIT  DEBT SERVICE SCHEDULES

FY 2017 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover, Delaware Computation of Legal Debt Margin General Obligation Bonds (amounts expressed in thousands) Estimated Estimated 2017 2016 2015 2014 2013 2012 2011 2010 Debt Limit $ 152,960 $ 152,516 $ 158,485 $ 157,995 $ 159,075 $ 158,465 $ 156,832 $ 145,351 Net (Taxable) Assessed Value on Books 3,059,204 3,050,322 3,169,707 3,159,894 3,181,496 3,169,308 3,136,639 2,907,011 Total net debt applicable to limit 7,926 8,587 7,337 4,050 4,479 1,550 1,820 2,080 Legal Debt Margin $ 143,929 $ 151,148 $ 153,945 $ 154,596 $ 156,915 $ 155,012 $ 143,271 Total Net Debt applicable to limit as a percentage of debt limit 5.18% 5.63% 4.63% 2.56% 2.82% 0.98% 1.00% 1.44% Legal Debt Margin Calculation for Fiscal Year 2017 Net (Taxable) Assessed Value on Books $ 3,059,204 $ 3,050,322 $ 3,169,707 $ 3,159,894 $ 3,181,496 $ 3,169,308 Debt Limit - 5 Percent of Total Assessed Value $ 152,960 $ 152,516 $ 158,485 $ 157,995 $ 159,075 $ 158,465 DEBT (For which the City's full faith and credit has been pledged) Gross Bonded Debt 7,926 8,587 7,337 4,050 4,479 1,550 LEGAL DEBT MARGIN $ 145,034 $ 143,929 $ 151,148 $ 153,945 $ 154,596 $ 156,915 IMPORTANT NOTE: The Total Net Debt applicable to the debt limit includes the remaining Series 2014 A & B Bonds (PNC) and the 2012 Bonds (PNC) Source: City of Dover Financial Reports, City of Dover Charter, Section 50(b), and Tax Assessor's Office New Bonds without referendum cannot exceed 1/4 of 1% of taxable assessed value and shall not cause the total aggregate principal outstanding at any one time to exceed 1% of total taxable assessment for a general tax at the time of issue or $7,648,000 based on the 2017 Estimate. 195

FY 2017 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover General Fund Projected Debt Service 2012 2014 SeriesB Green Energy Fiscal Year $3,660,000 2014 Total Debt Net Debt Tax- Exempt Refunding Debt Service Ending Series A Bonds Service Service Loan * Bond Contribution 6/30/2017 $ 224,700 $ 204,000 $ 249,400 $ 678,100 $ (98,500) $ 579,600 6/30/2018 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2019 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2020 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2021 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2022 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2023 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2024 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2025 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2026 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2027 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2028 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2029 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2030 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2031 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2032 224,700 204,000 - 428,700 (98,500) 330,200 6/30/2033 205,800 204,000 - 409,800 (98,500) 311,300 6/30/2034 - 204,000 - 204,000 - 204,000 6/30/2035 - 204,000 - 204,000 - 204,000 Totals $ 3,801,000 $ 3,876,000 $ 249,400 $ 7,926,400 $ (1,674,500) $ 6,251,900 Library & Garrison Farm 2003 Bond Library Streets & Equipment Refinanced * Annual Debt Service for the 2012 Loan does not reflect any reduction for the sale of the current Library 196

FY 2017 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Water/Wastewater Revenue Bonds Current Debt Service - Table 1 Total Fiscal Year Series 2000 Series 2009 Series 2010 Series 2011 Total Water Wastewater Total Debt Ending Wastewater Wastewater Water Wastewater Debt Service Debt Service Service 6/30/2017 $ 53,000 $ 347,100 $ 161,300 $ 58,200 $ 517,200 $ 610,100 $ 1,127,300 6/30/2018 53,000 347,100 161,300 58,200 517,100 610,100 1,127,200 6/30/2019 53,000 347,100 161,300 58,200 520,400 611,400 1,131,800 6/30/2020 53,000 347,100 161,300 58,200 516,400 609,700 1,126,100 6/30/2021 - 347,100 161,300 58,200 519,200 557,900 1,077,100 6/30/2022 - 347,100 161,300 58,200 518,200 557,500 1,075,700 6/30/2023 - 347,100 161,300 58,200 517,000 557,000 1,074,000 6/30/2024 - 347,100 161,300 58,200 519,000 557,900 1,076,900 6/30/2025 - 347,100 161,300 58,200 375,700 496,800 872,500 6/30/2026 - 347,100 161,300 58,200 374,600 496,300 870,900 6/30/2027 - 347,100 161,300 58,200 373,100 495,600 868,700 6/30/2028 - 347,100 161,300 58,200 374,600 496,300 870,900 6/30/2029 - 347,100 161,300 58,200 375,300 496,600 871,900 6/30/2030 - 347,100 161,300 58,200 375,300 496,600 871,900 6/30/2031 - 347,100 80,700 58,200 295,100 496,800 791,900 6/30/2032 - 173,600 - 29,100 213,200 293,600 506,800 6/30/2033 - - - - 212,300 90,600 302,900 6/30/2034 - - - - 211,100 90,000 301,100 Total $ 212,000 $ 5,380,100 $ 2,338,900 $ 902,100 $ 7,324,800 $ 8,620,800 $ 15,945,600 197

FY 2017 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Water/Wastewater Revenue Bonds Projected Debt Service - Table 2 New State of Delaware Revolving Fund Loans Total Tables 1 & 2 Fiscal Year Series 2017 Series 2017 Series 2018 Series 2019 Total Water Wastewater Total Debt Ending Water Wastewater Wastewater Wastewater Debt Service Debt Service Service 6/30/2017 $ 73,100 $ 27,000 $ - $ - $ 73,100 $ 27,000 $ 1,227,400 6/30/2018 146,200 53,900 12,100 - 146,200 66,000 1,339,400 6/30/2019 146,200 53,900 24,200 12,500 146,200 90,600 1,368,600 6/30/2020 146,200 53,900 24,200 24,900 146,200 103,000 1,375,300 6/30/2021 146,200 53,900 24,200 24,900 146,200 103,000 1,326,300 6/30/2022 146,200 53,900 24,200 24,900 146,200 103,000 1,324,900 6/30/2023 146,200 53,900 24,200 24,900 146,200 103,000 1,323,200 6/30/2024 146,200 53,900 24,200 24,900 146,200 103,000 1,326,100 6/30/2025 146,200 53,900 24,200 24,900 146,200 103,000 1,121,700 6/30/2026 146,200 53,900 24,200 24,900 146,200 103,000 1,120,100 6/30/2027 146,200 53,900 24,200 24,900 146,200 103,000 1,117,900 6/30/2028 146,200 53,900 24,200 24,900 146,200 103,000 1,120,100 6/30/2029 146,200 53,900 24,200 24,900 146,200 103,000 1,121,100 6/30/2030 146,200 53,900 24,200 24,900 146,200 103,000 1,121,100 6/30/2031 146,200 53,900 24,200 24,900 146,200 103,000 1,041,100 6/30/2032 146,200 53,900 24,200 24,900 146,200 103,000 756,000 6/30/2033 146,200 53,900 24,200 24,900 146,200 103,000 552,100 6/30/2034 146,200 53,900 24,200 24,900 146,200 103,000 550,300 6/30/2035 146,200 53,900 24,200 24,900 146,200 103,000 249,200 6/30/2036 146,200 53,900 24,200 24,900 146,200 103,000 249,200 6/30/2037 73,100 26,900 24,200 24,900 73,100 76,000 149,100 6/30/2038 - - 12,100 24,900 - 37,000 37,000 6/30/2039 - - - 12,400 - 12,400 12,400 Total $ 2,924,000 $ 1,078,000 $ 484,000 $ 498,000 $ 2,924,000 $ 2,060,000 $ 20,929,600 198

FY 2017 ANNUAL OPERATING BUDGET - DOVER, DELAWARE City of Dover Electric Revenue Fund Projected Debt Service Electric Revenue Fund Fiscal Year 2008 Revenue Bonds Total Debt 6/30/2017 $ 695,000 $ 918,704 $ 1,613,704 6/30/2018 730,000 883,954 1,613,954 6/30/2019 765,000 847,454 1,612,454 6/30/2020 800,000 815,706 1,615,706 6/30/2021 840,000 781,706 1,621,706 6/30/2022 880,000 746,006 1,626,006 6/30/2023 925,000 707,506 1,632,506 6/30/2024 970,000 665,881 1,635,881 6/30/2025 1,015,000 622,231 1,637,231 6/30/2026 1,065,000 576,555 1,641,555 6/30/2027 1,120,000 527,300 1,647,300 6/30/2028 1,175,000 475,500 1,650,500 6/30/2029 1,230,000 416,750 1,646,750 6/30/2030 1,290,000 355,250 1,645,250 6/30/2031 1,355,000 290,750 1,645,750 6/30/2032 1,420,000 223,000 1,643,000 6/30/2033 1,485,000 152,000 1,637,000 6/30/2034 1,555,000 77,750 1,632,750 Total $ 19,315,000 $ 10,084,003 $ 32,800,957 199

 MAYOR  CITY COUNCIL  CITY MANAGER  CITY CLERK  CUSTOMER SERVICES  FINANCE, PROCUREMENT & INVENTORY  FIRE  HUMAN RESOURCES  INFORMATION TECHNOLOGY  PARKS, RECREATION & LIBRARY  POLICE  TAX ASSESSOR  PLANNING & INSPECTIONS  PUBLIC WORKS

BUDGET REVIEW Fiscal Year 2016-2017 May 2016 – Budget Review Hearing 202

What You Need to Know • Percentage changes are calculated on FY16 Original Budgets • All Department budgets reflect the following in personnel expenses: – Vacation sell-back, retirement payouts and education assistance are budgeted in a separate fund expense account in order to reduce the overall amount budgeted for personnel expenses. – Health Insurance rates increased. – OPEB rates decreased across all funds and divisions. – Pension rates increased for the General Fund and Water/Wastewater Fund, and decreased for the Electric Fund. – Actuarial determined contribution for the OPEB and pension liabilities are included in the pension contribution percentage. – Worker’s Compensation Rates increased. 203

GENERAL FUND BUDGET REVIEW Fiscal Year 2016-2017 MAY 2016 – BUDGET REVIEW HEARING 204

Mayor Personnel Costs 57,300 1% Materials & Supplies 300 0% Administrative Expenditures 16,400 14% Overall Operating Expenses 74,000 3% Highlights: Personnel costs increase due to increased rates for health insurance. Materials and Supplies remained constant. Administrative Expenses decreased over all by $2,700 with the decrease in community relations expenses. 205

City Council Personnel Costs 91,000 0% Materials & Supplies 300 0% Administrative Expenditures 52,800 97% Overall Operating Expenses 144,100 22% Highlights: Personnel Costs remained constant. Materials and Supplies remained constant. Administrative Expenditures increased $26,000. The budget was increased $25,000 for discretionary funds for Council Members with $5,000 per District and $5,000 for the At-Large position. An increase $1,000 for HRC office expenses. 206

City Manager Personnel Costs 503,300 1% Materials & Supplies 8,400 40% Administrative Expenditures 171,800 31% Overall Operating Expenses 683,500 9% Capital Outlay 0 100% Total Expenditures 683,500 12% Highlights: Personnel Costs have increased $6,800 overall due to higher wages and insurance benefits, net of decreased OPEB expense. Materials and supplies increased by $2,600 in computer hardware and a small decrease in printing. Administrative Expenditures budget increased by $19,000 for legal expenses offset by a decrease in contractual services of $95,000. Budget for contractual services in prior year was $100,000 related to an ICMA study. Capital Outlay has no budget this year. Prior year was $24,700 for a Ford Explorer for the Public Affairs/Emergency Management Coordinator. 207

City Clerk Personnel Costs 372,800 5% Materials & Supplies 9,200 104% Administrative Expenditures 30,300 25% Overall Operating Expenses 412,300 8% Highlights: Personnel Costs increased for wage and benefit cost increases. Materials and supplies expense had a net increase of $4,700 mainly due to increase in computer hardware. Administrative expenditures has a net increase of $6,100 due to an increase of $9,000 in election related expenses offset by decreases of $2,900 in training/travel, contractual services and subscriptions and dues. 208

Customer Services Personnel Costs 1,077,200 2% Materials & Supplies 32,600 21% Administrative Expenditures 34,000 29% Overall Operating Expenses 1,143,800 2% Highlights: Personnel costs had a net increase of $24,800 due to pension cost, net of reduction in OPEB. Materials and supplies had a net decrease of $8,800 due to a decrease of $9,400 in computer hardware offset by a small increase in office supplies. Administrative expenses had a net increase of $7,700 due to an increase in contractual services of $8,000 and a small increase in telephone offset by a small decrease in office equipment repairs and maintenance. 209

Finance Personnel Costs 811,600 2% Materials & Supplies 2,700 48% Administrative Expenditures 194,300 11% Overall Operating Expenses 1,008,600 3% Highlights: Personnel costs increased by $13,600 mainly attributed to increases health insurance and pension cost. Materials and supplies decreased $2,500 due to decreases in printing and duplicating of $1,300 and computer hardware of $1,200. Administrative expenses have increased by $19,000 due to increase in contractual services of $19,800 mainly due to audit fees and actuarial valuations for pension and OPEB. 210

Procurement & Inventory Personnel Costs 314,000 11% Materials & Supplies 13,900 7% Administrative Expenditures 257,200 2% Overall Operating Expenses 585,100 4% Highlights: Personnel costs increased $30,100 due to wages, health insurance, and pension cost. Materials and Supplies decreased $1,100 in computer hardware, office supplies and program expenses and supplies. Administrative expenditures have increased by $7,800 for contractual services and training/travel offset by decreases totaling $11,900 in other and office equipment repairs and maintenance, electricity, heating oil/gas and gasoline expense. 211

Fire Personnel Costs 437,700 7% Materials & Supplies 0 100% Administrative Expenditures 284,000 15% Overall Operating Expenses 721,700 3% Capital Outlay 145,700 0% Total Expenditures 867,400 3% Highlights: Personnel Costs increased temporary help (relief dispatchers) and pension cost, net of reduced OPEB cost. Material & Supplies no budgeted expense this fiscal year. Prior year expense was $600. Administrative Expenditures decreased $49,700 in contractual services, net of $1,300 in training/travel expense. (The additional $50,000 appropriation requested in the prior year was removed this fiscal year) Capital Expenses remained constant. Engine 7 replacement has been requested but is not included in the Draft Budget. 212

Human Resources Personnel Costs 345,100 8% Materials & Supplies 29,400 24% Administrative Expenditures 18,000 33% Overall Operating Expenses 392,500 2% Highlights: Personnel Costs have increased overall by $26,900 due to benefit cost increases. Materials and Supplies have decreased $9,700 in personnel related supplies, computer hardware, medical supplies & physicals, and program expenses offset by a small increase in computer software. Administrative Expenditures decreased $10,900 in unemployment compensation expense and training/travel offset by small increases in advertisement and in-house training. 213

Information Technology Personnel Costs 441,400 0% Materials & Supplies 98,700 2% Administrative Expenditures 176,200 5% Overall Operating Expenses 716,300 2% Highlights: Personnel Costs remained constant. Materials and supplies are increased by $2,100 in computer software offset by a small decrease in computer hardware. Administrative Expenditures increased $8,400 due to increases in telephone, contractual services and office equip/repairs & maintenance. 214

Library Personnel Costs 1,369,000 7% Materials & Supplies 58,900 18% Administrative Expenditures 207,100 34% Overall Operating Expenses 1,635,000 8% Highlights: Personnel Costs increased by $85,500 mainly due to wage and benefit increases, particularly health insurance and pension cost. One full-time position was not budgeted for all year in FY16. Materials & Supplies decreased overall by $12,500 mainly to a decrease in books offset by an increase of $7,000 in city building maintenance supplies. Administrative expenditures increased $52,000 mainly due to a new custodial contractor. 215

Parks & Recreation Personnel Costs 499,500 7% Materials & Supplies 57,000 6% Administrative Expenditures 191,400 5% Overall Operating Expenses 747,900 3% Capital Outlay 165,000 0% Total Expenditures 912,900 25% Highlights: Personnel Costs increased by $32,800 mainly due to wage increases in full-time and temporary help positions, health insurance and pension cost. Materials & Supplies expenditures have decreased overall by $3,500 due to decreases in printing and duplicating, computer hardware and water/sewer offset by an increase of $1,000 in program expenses. Administrative Expenditures decreased overall by $10,900 due to a reduction in electricity, heating oil/gas, gasoline and subscription and dues offset by an increase of $11,500 mainly due to contractual services for janitorial services. African American Festival contribution was decreased $3,000 (previously $15K). Capital Outlay increased $165,000 due to Schutte Park land improvements and plans for Dover Park. 216

Police Personnel Costs 15,630,200 7% Materials & Supplies 370,600 14% Administrative Expenditures 874,400 25% Overall Operating Expenses 16,875,200 7% Capital Outlay 299,800 14% Total Expenditures 17,175,000 7% Highlights: Personnel Costs increased by $1,002,800 due to an increase in wages and benefits as follows – Civilian Division $189,000; Law Enforcement $632,600; Extra Duty $181,200; In the prior fiscal year four cadets were budgeted for 10 months. Materials and Supplies has a net decrease of $62,200 for reductions in program expenses/supplies, uniforms/uniform allowances, computer hardware and CI petty cash disbursements offset by increases mainly in medical supplies and physicals, computer software, books, and security and safety materials. Administrative Expenses has a net increase of $173,200 due to increases in insurance, training & conference, auto repairs/maintenance and contractual services for custodial services and animal control offset by decreases in radio equipment/lease, gasoline and advertisement expenses. Capital Outlay of $299,800 is up from prior year by $37,700 and includes the purchase of 11 vehicles and 1 motorcycle. Prior year included budget for a camera monitoring system. 217

Tax Assessor Personnel Costs 217,900 5% Materials & Supplies 2,500 17% Administrative Expenditures 23,600 4% Overall Operating Expenses 244,000 4% Highlights: Personnel increased due to wage and benefit cost increases. Materials and Supplies had small decreases for office supplies and computer software. Administrative Expenses had a net decrease of $1,000 with reductions in contractual services, gasoline and subscription and dues offset by increases in training/travel and telephone. 218

Planning/Inspections & Community Development 219

Planning Personnel Costs 513,100 2% Materials & Supplies 13,300 24% Administrative Expenditures 20,400 3% Overall Operating Expenses 546,800 2% Capital Outlay 0 0% Total Expenditures 546,800 2% Highlights: Personnel Costs increased by $9,700 due to wage and benefit increases. Materials & Supplies expenditures increased $2,600 in computer hardware for 2 flat panel monitors. Administrative expenditures increased slightly by $500 for telephone and subscription and dues. 220

Inspections & Permitting Personnel Costs 503,600 9% Materials & Supplies 2,200 70% Administrative Expenditures 192,100 1% Overall Operating Expenses 697,900 5% Highlights: Personnel Costs increased $41,100 due to wage increases and higher benefit cost particularly pension cost. Materials & Supplies have decreased $6,400 in computer hardware and small decreases in uniforms and security and safety materials offset by an increase of $2,000 in code books. Administrative Expenses have decreased $3,000 in contractual services and gasoline offset by a small increase in training/travel expense. 221

Code Enforcement Personnel Costs 396,300 3% Materials & Supplies 18,300 18% Administrative Expenditures 6,500 44% Overall Operating Expenses 421,100 0% Highlights: Personnel Costs increased overall due to wage and benefit cost increases. Materials & Supplies decreased $4,000 due to a reduction in computer hardware, uniforms and security and safety materials. Administrative Expenditures decreased $5,100 due to reductions in telephone, contractual services and gasoline. 222

Life Safety Personnel Costs 231,600 5% Materials & Supplies 300 96% Administrative Expenditures 253,300 0% Overall Operating Expenses 485,200 1% Capital Outlay 29,500 47% Total Expenditures 514,700 4% Highlights: Personnel Costs increased $11,500 due to wage and benefit increases. Materials & Supplies have decreased $6,600 due to a reduction uniforms, program expense, computer hardware, security and safety materials, and small tools. Administrative Expenses remain constant with small decreases in telephone and gasoline and small increase in radio repairs and maintenance. Capital Outlay includes $29,500 for 1 vehicle. 223

Economic Development Personnel Costs 214,400 2% Materials & Supplies 900 40% Administrative Expenditures 22,400 13% Overall Operating Expenses 237,700 0% Highlights: Personnel Costs increased overall by $3,600 due to wage and benefit cost increases. Materials and Supplies had small decreases in printing and duplicating, photographic and office supplies. Administrative Expenses had a net decrease of $3,300 with reductions in economic development, telephone and gasoline offset by small increase in subscriptions and dues. 224

Public Works 225

Public Works Admin Personnel Costs 661,600 11% Materials & Supplies 6,900 38% Administrative Expenditures 11,500 47% Overall Operating Expenses 680,000 8% Highlights: Personnel Costs increased by $67,600 due to wage and benefit increases, particularly health insurance and pension cost. The PW Operations Manager was budgeted for 10 months in the prior year. This position is currently being recruited. Materials & Supplies decreased $4,300 in computer hardware offset by a small increase in computer software. Administrative Expenditures decreased by $10,200. Areas significantly decreased are contractual services for $7,000 and subscription and dues for $2,600. Other small decreases in training/travel and gasoline. 226

Facilities Management Personnel Costs 459,500 13% Materials & Supplies 24,400 11% Administrative Expenditures 123,200 14% Overall Operating Expenses 607,100 14% Capital Outlay 27,700 0% Total Expenditures 634,800 10% Highlights: Personnel Costs decreased $71,700 due to wage and benefit cost decreases as a result of outsourcing janitors, net of full-time staff increases. Materials and Supplies decreased $3,100 due to small tools, computer hardware, uniforms and city building maintenance supplies. Administrative Expenditures decreased $20,600 due to contractual services, gasoline and radio repairs and maintenance. Janitors are charged to the Fund in which they work now. i.e. Electric Fund is charged for the Electric Administrative offices. Capital Outlay includes $27,700 for 1 vehicle. 227

Fleet Maintenance Personnel Costs 466,200 3% Materials & Supplies 304,100 1% Administrative Expenditures 6,000 9% Overall Operating Expenses 776,300 1% Capital Outlay 31,000 63% Total Expenditures 807,300 5% Highlights: Personnel Costs increased due to wages and benefits. Materials and Supplies decreased $3,000 due to a reduction in small tools and city building maintenance supplies. Administrative Expenses decreased $600 in training/travel and radio repairs and maintenance. Capital Outlay includes $31,000 for 1 vehicle. 228

Grounds Personnel Costs 953,400 3% Materials & Supplies 53,200 2% Administrative Expenditures 194,700 16% Overall Operating Expenses 1,201,300 1% Capital Outlay 58,200 71% Total Expenditures 1,259,500 11% Highlights: Personnel Costs increased $29,900 as a result of wages and benefits, particularly health insurance and pension cost. Materials & Supplies had various small decreases for $1,300 offset by a small increase of $200 in uniforms. Administrative Expenditures decreased by $37,800 due to reductions in contractual services, gasoline, electricity, heating oil/gas and radio repairs and maintenance. Capital expenses includes 1 new vehicle and a utility tractor. 229

Sanitation Personnel Costs 732,900 7% Materials & Supplies 24,700 1% Administrative Expenditures 1,275,200 12% Overall Operating Expenses 2,032,800 6% Capital Outlay 261,500 42% Total Expenditures 2,294,300 12% Highlights: Personnel Costs increased $49,200 due to wages and benefit increases, mainly health insurance and pension cost. Materials & Supplies had a small increase in uniforms offset by small decreases in small tools and computer hardware. Administrative Expenses decreased $174,000 mainly due to a reduction in DSWA cost per ton in contractual services of $148,800, decrease in gasoline of $25,000 and small decrease in radio repairs and maintenance. Capital outlay is related to the replacement of an automated trash truck for $261,500. 230

Streets Personnel Costs 589,000 16% Materials & Supplies 247,000 171% Administrative Expenditures 327,500 343% Overall Operating Expenses 1,163,500 72% Capital Outlay 1,026,000 28% Total Expenditures 2,189,500 4% Highlights: Personnel costs increased $79,700 due to wages and benefits, mainly health insurance and pension cost. Materials and supplies have increased by $155,800 mostly in program expenses related to MS4 program of $151,900. Other small increases in sand and salt and computer hardware offset by a reduction in uniforms and security and safety materials. Administrative expenses increased $263,700 in contractual services related to the outsourcing of ditch and garrison tract maintenance offset by decreases in gasoline of $8,000, maintenance equipment and repairs of $2,000 and small reduction in radio repairs and maintenance. Capital Outlay includes $900,000 for street and alley program and $126,000 for Silver Lake dam improvements. 231

Public Works - Engineering Personnel Costs 203,600 16% Materials & Supplies 900 55% Administrative Expenditures 2,500 38% Overall Operating Expenses 207,000 14% Highlights: Personnel costs increased $28,200 due to having a full year budget for all three positions versus 10 months in the prior year. Materials and supplies have decreased due to reduction of computer hardware of $1,300 offset by a small increase in computer software. Administrative expenditures decreased $1,500 in contractual services. 232

FY 2017 Annual Operating Budget —Dover, Delaware Mayor Fiscal Year 2017 Organizational Chart Citiz ens of Do ver Mayor Police Economic Department Development 233

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE MAYOR 110-3200-519 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 45,000 $ 39,621 $ 44,965 $ 45,000 $ 45,000 $ 45,000 0% 10-14 FICA TAXES 3,437 2,998 3,260 3,400 3,400 3,400 0% 10-15 HEALTH INSURANCE 6,768 5,634 6,220 7,900 7,900 8,500 8% 10-16 L I D INSURANCE 340 283 340 300 300 300 0% 10-17 WORKERS COMPENSATION 236 82 94 100 100 100 0% PERSONNEL COSTS 55,780 48,618 54,879 56,700 56,700 57,300 1% 20-21 FURNITURE/FIXTURES - 1,108 - - - - 0% 20-22 OFFICE SUPPLIES 73 170 - 100 100 100 0% 20-23 PRINTING AND DUPLICATING 86 334 157 200 200 200 0% MATERIALS & SUPPLIES 158 1,612 157 300 300 300 0% 30-21 TELEPHONE/FAX 1,261 1,110 387 500 500 500 0% 30-25 ADVERTISEMENT 994 672 806 1,500 1,500 1,500 0% 30-27 SUBSCRIPTIONS AND DUES 5,449 5,293 657 3,500 3,500 3,500 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 5,900 5,091 - - - - 0% 30-35 COMMUNITY RELATIONS EXP 5,737 7,244 14,796 8,200 8,200 5,500 -33% 30-37 OTHER EXPENSES 3,938 4,567 6,179 5,000 5,000 5,000 0% 30-62 GASOLINE 1,606 1,055 - 300 300 300 0% 30-63 AUTO REPAIRS/MAINTENANCE 170 120 - 100 100 100 0% 30-67 RADIO REPAIRS/MAINTENANCE 80 - - - - - 0% ADMINISTRATIVE EXPENDITURES 25,135 25,150 22,825 19,100 19,100 16,400 -14% OPERATING EXPENDITURES 81,073 75,380 77,861 76,100 76,100 74,000 -3% 40-25 OTHER EQUIP - PURCHASE 33,000 - - - - - 0% CAPITAL OUTLAY 33,000 - - - - - 0% TOTAL EXPENDITURES $ 114,073 $ 75,380 $ 77,861 $ 76,100 $ 76,100 $ 74,000 -3% OPERATING BUDGET STATS $ 81,073 $ 75,380 $ 77,861 $ 76,100 $ 76,100 $ 74,000 ACTUAL % OF OPER BUDGET 102% 93% 103% 98% 100% 97% BUDGET % CHANGE 2% -7% 3% -2% 0% -3% REVENUES GENERAL FUND $ 81,073 $ 75,380 $ 77,861 $ 76,100 $ 76,100 $ 74,000 GOV. CAPITAL PROJECT FUND 33,000 - - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 1.0 1.0 1.0 1.0 1.0 1.0 234

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ECONOMIC DEVELOPMENT 110-1600-535 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 135,056 $ 137,417 $ 145,872 $ 147,500 $ 149,500 $ 151,700 3% 10-14 FICA TAXES 9,916 10,013 10,702 11,300 11,300 11,600 3% 10-15 HEALTH INSURANCE 20,353 20,332 20,381 24,000 24,000 25,800 8% 10-16 L I D INSURANCE 1,020 1,029 937 1,000 1,000 1,000 0% 10-17 WORKERS COMPENSATION 900 472 523 500 500 500 0% 10-19 PENSION 8,103 8,176 8,656 8,900 8,900 9,100 2% 10-20 OPEB 11,747 14,742 16,910 17,600 17,600 14,700 -16% PERSONNEL COSTS 187,096 192,180 203,981 210,800 212,800 214,400 2% 20-22 OFFICE SUPPLIES 386 103 108 300 300 200 -33% 20-23 PRINTING AND DUPLICATING 520 256 689 1,000 1,000 700 -30% 20-24 PHOTOGRAPHIC - - - 200 200 - -100% 20-33 SMALL TOOLS - - 51 - - - 0% 20-38 COMPUTER HARDWARE 1,290 2,646 495 - - - 0% MATERIALS & SUPPLIES 2,195 3,005 1,343 1,500 1,500 900 -40% 30-21 TELEPHONE/FAX 3,338 1,640 1,114 2,400 1,400 1,500 -38% 30-25 ADVERTISEMENT 1,250 1,250 1,250 1,300 1,300 1,300 0% 30-27 SUBSCRIPTIONS AND DUES - - - 100 100 300 200% 30-28 TRAINING/CONF/FOOD/TRAVEL 260 814 120 800 800 800 0% 30-31 CONTRACTUAL SERVICES 10,368 - - - 6,000 - 0% 30-62 GASOLINE 61 - 0.10 100 100 - -100% 30-91 ECONOMIC DEVELOPMENT 15,379 15,000 18,500 21,000 21,000 18,500 -12% ADMINISTRATIVE EXPENDITURES 30,656 18,704 20,984 25,700 30,700 22,400 -13% OPERATING EXPENDITURES 219,947 213,889 226,308 238,000 245,000 237,700 0% TOTAL EXPENDITURES $ 219,947 $ 213,889 $ 226,308 $ 238,000 $ 245,000 $ 237,700 0% OPERATING BUDGET STATS $ 219,947 $ 213,889 $ 226,308 $ 238,000 $ 245,000 $ 237,700 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 1% -3% 6% 5% 3% -3% REVENUES GENERAL FUND $ 219,947 $ 213,889 $ 226,308 $ 238,000 $ 245,000 $ 237,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 235

FY 2017 Annual Operating Budget—Dover, Delaware City Council Fiscal Year 2017 Organizational Chart CITIZENS OF DOVER MAYOR AND COUNCIL At-Large Timothy A. Slavin 1st District 2nd District Councilman Councilman James E. Hosfelt, Jr. William F. Hare Councilman Councilman James L. Hutchison, Sr. Brian E. Lewis 3rd District 4th District Councilman Councilman Scott W. Cole David L. Anderson Councilman Councilman Fred A. Neil Roy Sudler, Jr. 236

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY COUNCIL 110-1200-512 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-13 TEMPORARY HELP $ 73,774 $ 76,566 $ 71,315 $ 84,300 $ 79,300 $ 84,300 0% 10-14 FICA TAXES 5,628 5,857 5,456 6,400 6,400 6,400 0% 10-17 WORKERS COMPENSATION 382 157 151 300 300 300 0% PERSONNEL COSTS 79,785 82,581 76,922 91,000 86,000 91,000 0% 20-22 OFFICE SUPPLIES 339 21 38 - - - 0% 20-23 PRINTING AND DUPLICATING 260 - 269 300 300 300 0% MATERIALS & SUPPLIES 599 21 307 300 300 300 0% 30-21 TELEPHONE/FAX 169 173 178 200 200 200 0% 30-27 SUBSCRIPTIONS AND DUES 11,098 11,153 11,203 11,500 11,500 11,500 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 5,037 3,027 - 9,600 9,600 9,600 0% 30-35 COMMUNITY RELATIONS EXP 4,393 2,118 4,261 3,500 4,000 3,500 0% 30-37 OTHER EXPENSES - - - - - 25,000 0% 30-92 HRC-OFFICE SUPPLIES 625 757 - 2,000 2,000 3,000 50% ADMINISTRATIVE EXPENDITURES 21,323 17,228 15,642 26,800 27,300 52,800 97% OPERATING EXPENDITURES 101,707 99,829 92,870 118,100 113,600 144,100 22% TOTAL EXPENDITURES $ 101,707 $ 99,829 $ 92,870 $ 118,100 $ 113,600 $ 144,100 22% OPERATING BUDGET STATS $ 101,707 $ 99,829 $ 92,870 $ 118,100 $ 113,600 $ 144,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -4% -2% -7% 27% -4% 27% REVENUES GENERAL FUND $ 101,707 $ 99,829 $ 92,870 $ 118,100 $ 113,600 $ 144,100 PERSONNEL PP/COUNCIL 9.0 9.0 9.0 9.0 9.0 9.0 PP/TEMP COMMITTEES 8.0 8.0 8.0 8.0 8.0 8.0 237

FY 2017 ANNUAL OPERATING BUDGET – DOVER, DELAWARE City Manager Fiscal Year 2017 Organization Chart CITY COUNCIL CITY MANAGER* 1 Assistant City Manager 1 HUMAN RESOURCES INFORMATION CUSTOMER SERVICE TECHNOLOGY LIBRARY Public Affairs & Emergency Management Coordinator PUBLIC WORKS 1 Administrative Assistant ELECTRIC 1 *Appointed by Council 238

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY MANAGER 110-2100-515 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 214,206 $ 217,374 $ 278,681 $ 345,100 $ 356,100 $ 351,500 2% 10-12 OVERTIME 1,737 2,513 517 2,000 2,000 2,000 0% 10-13 TEMPORARY - - 3,606 11,500 11,500 11,500 0% 10-14 FICA TAXES 15,291 15,545 20,483 27,400 27,900 27,900 2% 10-15 HEALTH INSURANCE 28,853 30,983 34,572 46,700 49,200 52,500 12% 10-16 L I D INSURANCE 1,331 1,362 1,584 1,900 1,900 2,000 5% 10-17 WORKERS COMPENSATION 1,131 453 594 1,600 1,600 1,700 6% 10-19 PENSION 12,067 12,481 16,103 20,200 20,200 20,700 2% 10-20 OPEB 17,509 22,310 31,719 40,100 40,100 33,500 -16% PERSONNEL COSTS 292,123 303,022 387,858 496,500 510,500 503,300 1% 20-21 FURNITURE/FIXTURES - - 668 - - - 0% 20-22 OFFICE SUPPLIES 716 628 623 700 700 700 0% 20-23 PRINTING AND DUPLICATING 2,664 3,231 3,168 3,500 3,500 3,300 -6% 20-26 PROGRAM EXPENSES/SUPPLIES 2,236 1,800 1,800 1,800 1,800 1,800 0% 20-38 COMPUTER HARDWARE 1,893 1,402 - - - 2,600 0% MATERIALS & SUPPLIES 7,509 7,062 6,259 6,000 6,000 8,400 40% 30-21 TELEPHONE/FAX 597 610 628 1,000 1,000 800 -20% 30-27 SUBSCRIPTIONS AND DUES 1,571 3,174 4,056 4,500 4,500 4,500 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 622 2,444 3,316 2,000 3,000 2,200 10% 30-31 CONTRACTUAL SERVICES - - - 100,000.0 95,000 5,000 -95% 30-32 LEGAL EXPENSES 190,619 216,264 151,419 140,000 287,600 159,000 14% 30-35 COMMUNITY RELATIONS EXP 4,218 680 24 200 1,600 200 0% 30-61 OFF EQUIP/REPAIRS & MAINT - 80 - - - - 0% 30-62 GASOLINE 22 - - 100 100 100 0% ADMINISTRATIVE EXPENDITURES 197,649 223,252 159,442 247,800 392,800 171,800 -31% OPERATING EXPENDITURES 497,281 533,336 553,558 750,300 909,300 683,500 -9% 40-22 AUTOMOBILES - PURCHASE - - - 24,700 24,700 - -100% CAPITAL OUTLAY - - - 24,700 24,700 - -100% TOTAL EXPENDITURES $ 497,281 $ 533,336 $ 553,558 $ 775,000 $ 934,000 $ 683,500 -12% OPERATING BUDGET STATS $ 497,281 $ 533,336 $ 553,558 $ 750,300 $ 909,300 $ 683,500 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % OF CHANGE -22% 7% 4% 36% 21% -25% REVENUES GENERAL FUND $ 497,281 $ 533,336 $ 553,558 $ 750,300 $ 909,300 $ 683,500 GOV. CAPITAL PROJECT FUND - - - 24,700 24,700 - PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 4.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS 4.0 4.0 4.0 239

FY 2017 DRAFT ANNUAL OPERATING BUDGET – DOVER, DELAWARE City Clerk Fiscal Year 2017 Organizational Chart CITY COUNCIL CITY CLERK CITY CLERK, DIRECTOR OF COUNCIL AFFAIRS AND CONSTITUENT SERVICES/ASSISTANT TREASURER* 1 ASSISTANT CITY CLERK, DEPUTY DIRECTOR OF COUNCIL AFFAIRS & CONSTITUENT SERVICES/ASSISTANT TREASURER* 1 ASSISTANT TO THE DIRECTOR OF COUNCIL AFFAIRS & CONSTITUENT SERVICES 1 ADMINISTRATIVE ASSISTANT 1 *Appointed by Council 240

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY CLERK 110-1100-511 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 204,935 $ 218,533 $ 225,061 $ 226,400 $ 225,500 $ 228,300 1% 10-14 FICA TAXES 15,125 16,189 16,711 17,300 17,600 17,500 1% 10-15 HEALTH INSURANCE 37,907 34,888 32,897 38,700 38,700 42,800 11% 10-16 L I D INSURANCE 1,423 1,523 1,554 1,600 1,600 1,600 0% 10-17 WORKERS COMPENSATION 1,078 451 472 700 700 700 0% 10-19 PENSION 7,866 45,634 43,297 43,300 43,300 59,800 38% 10-20 OPEB 17,624 23,094 26,378 26,700 26,700 22,100 -17% PERSONNEL COSTS 285,958 340,312 346,369 354,700 354,100 372,800 5% 20-22 OFFICE SUPPLIES 1,374 141 1,338 1,400 1,400 1,400 0% 20-23 PRINTING AND DUPLICATING 2,675 2,514 2,214 3,000 3,000 2,700 -10% 20-37 COMPUTER SOFTWARE 445 727 50 100 500 500 400% 20-38 COMPUTER HARDWARE - 3,246 - - - 4,600 0% MATERIALS & SUPPLIES 4,494 6,629 3,603 4,500 4,900 9,200 104% 30-21 TELEPHONE/FAX 423 486 478 500 500 500 0% 30-25 ADVERTISEMENT 1,036 826 641 1,000 1,000 1,000 0% 30-27 SUBSCRIPTIONS AND DUES 676 694 805 900 900 700 -22% 30-28 TRAINING/CONF/FOOD/TRAVEL 6,245 383 6,873 5,100 5,100 2,900 -43% 30-31 CONTRACTUAL SERVICES 13,024 12,989 11,659 15,500 15,500 15,000 -3% 30-34 ELECTION RELATED EXPENSES 3,611 5,626 7,137 200 200 9,200 4500% 30-61 OFF EQUIP/REPAIRS & MAINT 45 - - 1,000 600 1,000 0% ADMINISTRATIVE EXPENDITURES 25,059 21,004 27,593 24,200 23,800 30,300 25% OPERATING EXPENDITURES 315,512 367,944 377,564 383,400 382,800 412,300 8% TOTAL EXPENDITURES $ 315,512 $ 367,944 $ 377,564 $ 383,400 $ 382,800 $ 412,300 8% OPERATING BUDGET STATS $ 315,512 $ 367,944 $ 377,564 $ 383,400 $ 382,800 $ 412,300 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 6% 17% 3% 2% 0% 8% REVENUES GENERAL FUND $ 315,512 $ 367,944 $ 377,564 $ 383,400 $ 382,800 $ 412,300 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 4.0 4.0 4.0 4.0 241

FY 2017 ANNUAL OPERATING BUDGET – DOVER, DELAWARE Customer Service Fiscal Year 2017 Organization Chart CITY MANAGER ASSISTANT CITY MANAGER CUSTOMER SERVICE Customer Service Manager 1 Office Assistant 1 BILLING / COLLECTIONS CUSTOMER SERVICES Account Clerk III Customer Services Supervisor 1 1 Account Clerk II Account Clerk II 2 4 Account Clerk II – Part-time Account Clerk II – Part-time 1 3 CASHIERS METER READING Account Clerk III Field Service Representative III 1 1 Account Clerk II Field Service Representative II 2 3 242

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CUSTOMER SERVICES 110-2900-529 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 523,885 $ 556,289 $ 549,628 $ 556,600 $ 551,000 $ 556,100 0% 10-12 OVERTIME - - - - 200 - 0% 10-13 TEMPORARY HELP - 11,458 28,982 85,500 65,500 82,700 -3% 10-14 FICA TAXES 39,189 41,914 42,912 49,100 49,500 48,800 -1% 10-15 HEALTH INSURANCE 109,714 108,452 102,609 144,700 129,700 133,700 -8% 10-16 L I D INSURANCE 3,166 3,411 3,230 3,200 3,200 3,200 0% 10-17 WORKERS COMPENSATION 2,744 1,162 1,211 2,100 2,100 2,100 0% 10-18 EDUCATIONAL ASSISTANCE - 1,500 1,640 - - - 0% 10-19 PENSION 25,434 152,791 133,010 145,000 140,000 196,700 36% 10-20 OPEB 44,565 58,476 63,280 66,200 66,200 53,900 -19% PERSONNEL COSTS 748,697 935,454 926,502 1,052,400 1,007,400 1,077,200 2% 20-21 FURNITURE/FIXTURES - - 365 400 400 400 0% 20-22 OFFICE SUPPLIES 13,357 12,211 12,690 13,000 13,000 13,600 5% 20-23 PRINTING AND DUPLICATING 16,607 14,497 14,152 15,000 15,000 15,000 0% 20-37 COMPUTER SOFTWARE - - 199 300 300 300 0% 20-38 COMPUTER HARDWARE 3,349 2,389 3,020 12,700 12,700 3,300 -74% MATERIALS & SUPPLIES 33,312 29,096 30,426 41,400 41,400 32,600 -21% 30-21 TELEPHONE/FAX 3,998 4,289 4,444 4,700 4,700 5,100 9% 30-28 TRAINING/CONF/FOOD/TRAVEL - - - 1,000 1,000 1,000 0% 30-31 CONTRACTUAL SERVICES 63,060 217,564 72,537 4,500 16,400 12,500 178% 30-61 OFF EQUIP/REPAIRS & MAINT 11,589 15,573 11,680 16,100 11,100 15,400 -4% ADMINISTRATIVE EXPENDITURES 78,647 237,426 88,660 26,300 33,200 34,000 29% OPERATING EXPENDITURES 860,657 1,201,976 1,045,588 1,120,100 1,082,000 1,143,800 2% TOTAL EXPENDITURES $ 860,657 $ 1,201,976 $ 1,045,588 $ 1,120,100 $ 1,082,000 $ 1,143,800 2% OPERATING BUDGET STATS $ 860,657 $ 1,201,976 $ 1,045,588 $ 1,120,100 $ 1,082,000 $ 1,143,800 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -4% 40% -13% 7% -3% 6% REVENUES GENERAL FUND $ 860,657 $ 1,201,976 $ 1,045,588 $ 1,120,100 $ 1,082,000 $ 1,143,800 PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 14.0 14.0 14.0 14.0 13.0 BUDGETED PART-TIME POSITIONS - - 1.0 4.0 4.0 4.0 243

FY 2017 Annual Operating Budget—Dover, Delaware Finance Fiscal Year 2017 Organizational Chart CITY COUNCIL Controller/Treasurer* 1 PROCUREMENT/ FINANCE INVENTORY Assistant Controller/Treasurer Contract & Procurement Manager 1 1 Payroll Specialist Storekeeper/Buyer II 1 2 Account Clerk II 1 Mail Clerk 1 Financial Reporting & Accounting Manager 1 Accountant II 2 Administrative Assistant 1 * Appointed by Council 244

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FINANCE 110-2300-517 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 481,755 $ 453,720 $ 496,728 $ 507,200 $ 520,400 $ 515,800 2% 10-12 OVERTIME - 104 37 - - - 0% 10-13 TEMPORARY HELP - - - 17,700 - - -100% 10-14 FICA TAXES 34,623 32,288 35,548 38,800 39,400 39,400 2% 10-15 HEALTH INSURANCE 80,092 80,052 85,752 98,200 98,200 104,000 6% 10-16 L I D INSURANCE 2,904 2,627 2,675 2,800 2,800 2,900 4% 10-17 WORKERS COMPENSATION 2,523 924 1,002 1,600 1,700 1,700 6% 10-18 EDUCATIONAL ASSISTANCE - - 3,203 - 3,500 - 0% 10-19 PENSION 23,832 91,970 70,893 72,000 74,500 97,800 36% 10-20 OPEB 41,576 46,797 57,886 59,700 60,700 50,000 -16% PERSONNEL COSTS 667,304 708,481 753,725 798,000 801,200 811,600 2% 20-21 FURNITURE/FIXTURES - 480 - - - - 0% 20-22 OFFICE SUPPLIES 720 751 669 800 800 800 0% 20-23 PRINTING AND DUPLICATING 3,342 1,544 1,902 3,200 3,200 1,900 -41% 20-38 COMPUTER HARDWARE 4,591 7,138 - 1,200 1,200 - -100% MATERIALS & SUPPLIES 8,653 9,913 2,571 5,200 5,200 2,700 -48% 30-21 TELEPHONE/FAX 1,261 1,340 1,448 1,400 1,400 1,400 0% 30-25 ADVERTISEMENT 203 214 186 200 200 200 0% 30-27 SUBSCRIPTIONS AND DUES 1,407 1,311 1,291 1,200 1,200 1,200 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 7,820 3,645 5,842 3,000 3,000 2,200 -27% 30-31 CONTRACTUAL SERVICES 163,134 182,212 179,155 168,300 176,800 188,100 12% 30-37 OTHER EXPENSES 222 - - - - - 0% 30-61 OFF EQUIP/REPAIRS & MAINT 4,305 3,608 2,400 1,200 1,200 1,200 0% ADMINISTRATIVE EXPENDITURES 178,353 192,330 190,322 175,300 183,800 194,300 11% OPERATING EXPENDITURES 854,310 910,724 946,618 978,500 990,200 1,008,600 3% TOTAL EXPENDITURES $ 854,310 $ 910,724 $ 946,618 $ 978,500 $ 990,200 $ 1,008,600 3% OPERATING BUDGET STATS $ 854,310 $ 910,724 $ 946,618 $ 978,500 $ 990,200 $ 1,008,600 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 8% 7% 4% 3% 1% 2% REVENUES GENERAL FUND $ 854,310 $ 910,724 $ 946,618 $ 978,500 $ 990,200 $ 1,008,600 BOND PROCEEDS - - - - - 1,000,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 8.0 8.0 8.0 8.0 8.0 8.0 BUDGETED PART-TIME POSITIONS - - - 1.0 1.0 - 245

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PROCUREMENT & INVENTORY 110-2700-571 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 185,353 $ 158,271 $ 156,237 $ 159,200 $ 163,300 $ 165,800 4% 10-12 OVERTIME 1,749 2,132 756 1,000 1,000 1,000 0% 10-13 TEMPORARY HELP - - 11,134 20,300 11,800 21,400 5% 10-14 FICA TAXES 14,616 12,234 12,670 13,800 13,800 14,400 4% 10-15 HEALTH INSURANCE 20,464 13,552 12,471 14,600 14,600 15,700 8% 10-16 L I D INSURANCE 1,054 916 900 1,000 1,000 1,000 0% 10-17 WORKERS COMPENSATION 5,281 3,186 3,082 4,700 4,700 6,100 30% 10-18 EDUCATIONAL ASSISTANCE - 5,016 8,209 - 4,800 - 0% 10-19 PENSION 9,439 52,702 49,346 50,400 51,500 72,500 44% 10-20 OPEB 15,253 16,697 18,570 18,900 19,300 16,100 -15% PERSONNEL COSTS 253,208 264,706 273,375 283,900 285,800 314,000 11% 20-21 FURNITURE/FIXTURES - - - - - 300 0% 20-22 OFFICE SUPPLIES 1,634 379 236 600 600 400 -33% 20-23 PRINTING AND DUPLICATING 4,116 3,799 3,612 3,600 3,600 3,600 0% 20-25 CUSTODIAL 951 992 519 - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 584 864 581 1,500 1,500 1,000 -33% 20-29 UNIFORMS/UNIFORM ALLOW 828 663 725 900 900 900 0% 20-32 SECURITY/SAFETY MATERIALS 384 263 36 500 500 500 0% 20-37 COMPUTER SOFTWARE - - 50 200 200 200 0% 20-38 COMPUTER HARDWARE 2,370 - 94 2,200 2,200 1,800 -18% 20-46 CITY BLDG MAINT SUPPLIES 3,482 2,790 2,348 2,500 2,500 2,200 -12% 20-58 WATER/SEWER 4,753 3,284 2,574 3,000 3,000 3,000 0% MATERIALS & SUPPLIES 19,102 13,033 10,775 15,000 15,000 13,900 -7% 30-21 TELEPHONE/FAX 1,439 1,418 1,366 1,400 1,400 1,400 0% 30-22 POSTAGE 143,685 127,822 129,272 150,000 150,000 150,000 0% 30-23 ELECTRICITY 71,795 70,802 70,249 68,000 64,000 65,000 -4% 30-24 HEATING OIL/GAS 216 - - 300 300 100 -67% 30-25 ADVERTISEMENT 1,379 2,228 1,951 2,500 2,500 2,500 0% 30-27 SUBSCRIPTIONS AND DUES 520 545 440 600 600 600 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,248 60 - - - 2,700 0% 30-31 CONTRACTUAL SERVICES 16,288 17,831 18,801 19,400 19,400 24,500 26% 30-43 ENVIRONMENTAL EXPENSES 3,574 4,508 4,128 3,500 3,500 3,500 0% 30-61 OFF EQUIP/REPAIRS & MAINT 8,573 9,904 9,882 11,000 11,000 5,000 -55% 30-62 GASOLINE 2,249 1,732 1,399 1,800 1,800 1,500 -17% 30-66 OTHER EQUIP REPAIRS/MAINT 1,452 3,057 6,583 2,600 13,800 200 -92% 30-67 RADIO REPAIRS/MAINTENANCE 1,508 165 91 200 200 200 0% ADMINISTRATIVE EXPENDITURES 253,925 240,070 244,161 261,300 268,500 257,200 -2% OPERATING EXPENDITURES 526,235 517,809 528,311 560,200 569,300 585,100 4% 40-25 OTHER EQUIP - PURCHASE - - 49,672 - - - 0% CAPITAL OUTLAY - - 49,672 - - - 0% TOTAL EXPENDITURES $ 526,235 $ 517,809 $ 577,983 $ 560,200 $ 569,300 $ 585,100 4% OPERATING BUDGET STATS $ 526,235 $ 517,809 $ 528,311 $ 560,200 $ 569,300 $ 585,100 ACTUAL % OF OPER BUDGET 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% BUDGET % CHANGE -14% -2% 2% 6% 2% 3% REVENUES GENERAL FUND $ 526,235 $ 517,809 $ 528,311 $ 560,200 $ 569,300 $ 585,100 GOV. CAPITAL PROJECT FUND - - 49,672 - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 3.0 3.0 3.0 3.0 BUDGETED PART-TIME POSITIONS - - 1.0 1.0 1.0 1.0 246

FY 2017 Annual Operatin g Budget —Dover, Delaware Dover Fire Department Fiscal Year 2017 Organizational Chart CITY COUNCIL DOVER FIRE DEPARTMENT Fire Chief Deputy Fire Chief Fire Chief’s Assistant 1 (Volunteer) 1 P/T Assistant Fire Chief Fire Dispatcher 4 (Volunteer) 5 F/T Fire Line Captain 2 (Volunteer) 247

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FIRE DEPARTMENT 110-1400-514 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 215,682 $ 196,608 $ 215,877 $ 229,900 $ 184,900 $ 208,100 -9% 10-12 OVERTIME 59,659 45,836 43,706 43,000 43,000 43,000 0% 10-13 TEMPORARY HELP 2,427 8,278 7,697 10,000 45,000 37,100 271% 10-14 FICA TAXES 20,868 18,603 19,890 21,600 21,600 22,000 2% 10-15 HEALTH INSURANCE 41,370 36,155 36,451 36,200 36,200 39,000 8% 10-16 L I D INSURANCE 1,229 1,089 1,199 1,100 1,100 1,100 0% 10-17 WORKERS COMPENSATION 1,461 518 557 900 900 900 0% 10-19 PENSION 11,802 61,862 47,308 43,400 43,400 66,400 53% 10-20 OPEB 18,217 20,444 25,234 23,700 23,700 20,100 -15% PERSONNEL COSTS 372,717 389,394 397,918 409,800 399,800 437,700 7% 20-32 SECURITY/SAFETY MATERIALS 625 500 - 600 600 - -100% MATERIALS & SUPPLIES 625 500 - 600 600 - -100% 30-28 TRAINING/CONF/FOOD/TRAVEL - - - 2,300 2,300 1,000 -57% 30-31 CONTRACTUAL SERVICES 281,300 281,300 282,740 332,700 332,700 283,000 -15% ADMINISTRATIVE EXPENDITURES 281,300 281,300 282,740 335,000 335,000 284,000 -15% OPERATING EXPENDITURES 654,642 671,194 680,658 745,400 735,400 721,700 -3% 40-25 OTHER EQUIP - PURCHASE - - 288,651 - 300,200 - 0% 40-31 CONSTRUCTION - PURCHASE 238,515 238,515 237,965 145,600 145,600 145,700 0% CAPITAL OUTLAY 238,515 238,515 526,617 145,600 445,800 145,700 0% TOTAL EXPENDITURES $ 893,156 $ 909,708 $ 1,207,275 $ 891,000 $ 1,181,200 $ 867,400 -3% OPERATING BUDGET STATS $ 654,642 $ 671,194 $ 680,658 $ 745,400 $ 735,400 $ 721,700 ACTUAL % OF OPER BUDGET 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% BUDGET % CHANGE -1% 3% 1% 10% -1% -2% REVENUES GENERAL FUND $ 654,642 $ 671,194 $ 680,658 $ 745,400 $ 735,400 $ 721,700 GOV. CAPITAL PROJECT FUND 238,515 238,515 526,617 145,600 445,800 145,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 5.0 5.0 5.0 BUDGETED PART-TIME POSITIONS 1.0 1.0 2.0 3.0 3.0 3.0 248

FY 2017 ANNUAL OPERATING BUDGET— DOVER, DELAWARE Human Resources Fiscal Year 2017 Organizational Chart CITY MANAGER HUMAN RESOURCES DIRECTOR 1 HUMAN RESOURCES COORDINATOR ADMINISTRATIVE ASSISTANT 1 1 249

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE HUMAN RESOURCES 110-3100-518 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 160,713 $ 180,183 $ 181,435 $ 184,300 $ 191,600 $ 187,100 2% 10-12 OVERTIME - - - - 200 - 0% 10-14 FICA TAXES 11,663 13,282 13,309 14,100 14,500 14,300 1% 10-15 HEALTH INSURANCE 29,829 30,157 25,166 36,800 34,500 39,600 8% 10-16 L I D INSURANCE 1,070 1,207 1,205 1,300 1,300 1,300 0% 10-17 WORKERS COMPENSATION 841 371 379 600 600 600 0% 10-18 EDUCATIONAL ASSISTANCE 2,045 4,624 3,297 - 1,200 - 0% 10-19 PENSION 6,660 61,954 57,914 59,400 59,400 84,100 42% 10-20 OPEB 13,801 18,807 21,124 21,700 21,700 18,100 -17% PERSONNEL COSTS 226,622 310,585 303,828 318,200 325,000 345,100 8% 20-22 OFFICE SUPPLIES 645 685 795 800 800 800 0% 20-23 PRINTING AND DUPLICATING 3,098 2,865 3,892 3,000 3,000 3,000 0% 20-26 PROGRAM EXPENSES/SUPPLIES 548 205 145 800 800 400 -50% 20-28 MEDICAL SUP & PHYSICALS 12,723 16,201 10,731 17,000 17,000 14,000 -18% 20-31 BOOKS - - - 500 500 500 0% 20-32 SECURITY/SAFETY MATERIALS 504 544 505 500 500 300 -40% 20-37 COMPUTER SOFTWARE - - - - - 400 0% 20-38 COMPUTER HARDWARE 1,601 1,233 2,474 3,600 2,800 - -100% 20-48 PERSONNEL RELATED SUP 8,626 9,144 10,180 12,500 10,000 10,000 -20% MATERIALS & SUPPLIES 27,745 30,877 28,721 38,700 35,400 29,400 -24% 30-21 TELEPHONE/FAX 388 432 445 500 500 500 0% 30-25 ADVERTISEMENT 4,746 10,073 14,457 4,500 4,500 5,600 24% 30-27 SUBSCRIPTIONS AND DUES 415 375 110 900 900 900 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,450 2,701 3,550 2,900 3,700 2,500 -14% 30-29 CONSULTING FEES 3,478 60 - - - - 0% 30-31 CONTRACTUAL SERVICES 1,100 1,000 2,000 1,000 1,000 1,000 0% 30-39 IN-HOUSE TRAINING 373 295 660 700 700 1,500 114% 30-41 UNEMPLOYMENT COMP EXPENSE 27,804 6,666 6,437 16,500 5,000 6,000 -64% 30-61 OFF EQUIP/REPAIRS & MAINT 1,024 - 1,175 - - - 0% ADMINISTRATIVE EXPENDITURES 40,778 21,602 28,834 27,000 16,300 18,000 -33% OPERATING EXPENDITURES 295,146 363,064 361,384 383,900 376,700 392,500 2% TOTAL EXPENDITURES $ 295,146 $ 363,064 $ 361,384 $ 383,900 $ 376,700 $ 392,500 2% OPERATING BUDGET STATS $ 295,146 $ 363,064 $ 361,384 $ 383,900 $ 376,700 $ 392,500 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 12% 23% 0% 6% -2% 4% REVENUES GENERAL FUND $ 295,146 $ 363,064 $ 361,384 $ 383,900 $ 376,700 $ 392,500 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 250

FY 2017 Annual Operating Budget—Dover, Delaware Information Technology Fiscal Year 2017 Organization Chart City Manager Assistant City Manager Information Technology Information Technology Director 1 AS400 System Administrator 1 (Vacant) LAN Analyst 1 Senior Programmer Analyst 1 Administrative Assistant 1 (Vacant) 251

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE INFORMATION TECHNOLOGY 110-2200-516 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 252,748 $ 283,375 $ 306,042 $ 249,600 $ 216,300 $ 250,200 0% 10-13 TEMPORARY - - - 12,700 - 13,800 9% 10-14 FICA TAXES 18,829 20,913 22,969 20,100 16,700 20,200 0% 10-15 HEALTH INSURANCE 36,043 39,584 36,705 39,000 24,000 33,500 -14% 10-16 L I D INSURANCE 1,722 1,949 1,617 1,300 1,300 1,300 0% 10-17 WORKERS COMPENSATION 1,322 584 656 800 800 900 13% 10-18 EDUCATIONAL ASSISTANCE - - 4,118 - 5,300 - 0% 10-19 PENSION 12,231 107,175 99,893 86,800 67,800 97,200 12% 10-20 OPEB 21,602 29,869 32,456 29,500 24,500 24,300 -18% PERSONNEL COSTS 344,497 483,450 504,455 439,800 356,700 441,400 0% 20-22 OFFICE SUPPLIES 1,075 1,144 824 1,100 1,100 1,100 0% 20-34 DATA PROCESSING SUPPLIES 1,141 767 986 1,000 1,000 1,000 0% 20-37 COMPUTER SOFTWARE 66,654 66,571 66,718 80,900 80,900 83,000 3% 20-38 COMPUTER HARDWARE 25,936 15,265 8,183 14,200 14,200 13,600 -4% MATERIALS & SUPPLIES 94,806 83,748 76,711 97,200 97,200 98,700 2% 30-21 TELEPHONE/FAX 3,252 2,077 2,165 2,100 2,100 2,300 10% 30-27 SUBSCRIPTIONS AND DUES 195 653 195 200 200 200 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 847 126 1,655 1,500 1,500 1,500 0% 30-31 CONTRACTUAL SERVICES 35,261 22,127 24,427 29,300 33,100 34,800 19% 30-39 IN-HOUSE TRAINING 6,050 6,000 5,000 6,400 6,400 6,400 0% 30-61 OFF EQUIP/REPAIRS & MAINT 126,340 117,975 115,416 128,200 128,200 130,900 2% 30-62 GASOLINE 53 61 22 100 100 100 0% ADMINISTRATIVE EXPENDITURES 171,998 149,019 148,880 167,800 171,600 176,200 5% OPERATING EXPENSES 611,301 716,217 730,046 704,800 625,500 716,300 2% 40-28 COMPUTER HARDWARE/CAPITAL 102,589 - - - - - 0% CAPITAL OUTLAY 102,589 - - - - - 0% TOTAL EXPENDITURES $ 713,890 $ 716,217 $ 730,046 $ 704,800 $ 625,500 $ 716,300 2% OPERATING BUDGET STATS $ 611,301 $ 716,217 $ 730,046 $ 704,800 $ 625,500 $ 716,300 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -15% 17% 2% -3% -11% 15% REVENUES GENERAL FUND $ 611,301 $ 716,217 $ 730,046 $ 704,800 $ 625,500 $ 716,300 GOV. CAPITAL PROJECT FUND 87,589 - - - - - DEMA GRANT 15,000 - - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 4.0 4.0 4.0 BUDGETED PART-TIME POSITIONS - - - 1.0 1.0 1.0 252

FY 2017 Annual Operating Budget—Dover, Delaware Parks & Recreation Fiscal Year 2017 Organization Chart Parks & Recreation Planning & Community Development Director 1 Administrative Assistant 1 Recreation Specialist 1 Playground Leader I T/P 20 Playground Leader II T/P 2 Sports Coordinator 1 Recreation Center Coordinator 1 Office Assistant 1 Building Supervisor 2 P/P (1 Vacant) Service Center Clerk 2 P/P 253

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE RECREATION 110-1500-525 2016-2017 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % Subs Abuse ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE BUDGET 10-11 SALARIES $ 208,858 $ 217,283 $ 229,135 $ 226,700 $ 236,000 $ 234,400 3% $ - 10-12 OVERTIME 342 102 398 1,500 1,500 1,600 7% - 10-13 TEMPORARY HELP 80,103 101,497 85,587 107,000 107,000 122,100 14% 59,600 10-14 FICA TAXES 21,390 23,734 23,484 25,600 26,000 27,400 7% 4,500 10-15 HEALTH INSURANCE 49,912 40,478 40,628 47,700 47,700 51,400 8% - 10-16 L I D INSURANCE 1,592 1,702 1,567 1,200 1,200 1,200 0% - 10-17 WORKERS COMPENSATION 1,971 694 656 1,100 1,100 1,100 0% 200 10-19 PENSION 12,008 28,377 28,365 28,900 28,900 37,600 30% - 10-20 OPEB 18,175 22,655 25,962 27,000 27,000 22,700 -16% - PERSONNEL COSTS 394,350 436,522 435,783 466,700 476,400 499,500 7% 64,300 20-22 OFFICE SUPPLIES 2,430 2,428 1,950 2,000 2,000 2,000 0% - 20-23 PRINTING AND DUPLICATING 2,033 2,193 2,226 3,800 3,800 3,000 -21% - 20-26 PROGRAM EXPENSES/SUPPLIES 40,539 42,776 42,050 42,000 42,000 43,000 2% 55,700 20-28 MEDICAL SUP & PHYSICALS 15 221 - - - - 0% - 20-32 SECURITY/SAFETY MATERIALS 1,427 993 432 500 500 500 0% - 20-37 COMPUTER SOFTWARE 2,175 5,525 2,492 2,700 2,700 2,700 0% - 20-38 COMPUTER HARDWARE 3,176 1,009 3,176 3,500 3,500 - -100% - 20-46 CITY BLDG MAINT SUPPLIES 5,326 4,132 4,822 5,000 5,000 5,000 0% - 20-58 WATER/SEWER 819 873 775 1,000 1,000 800 -20% - MATERIALS & SUPPLIES 57,941 60,151 57,922 60,500 60,500 57,000 -6% 55,700 30-21 TELEPHONE/FAX 2,040 1,927 2,147 2,100 2,100 2,100 0% - 30-23 ELECTRICITY 66,921 57,775 51,864 78,000 62,000 62,000 -21% - 30-24 HEATING OIL/GAS 5,827 12,197 11,046 12,000 12,000 6,000 -50% - 30-27 SUBSCRIPTIONS AND DUES 165 165 2,080 2,200 2,200 2,100 -5% - 30-28 TRAINING/CONF/FOOD/TRAVEL 1,314 2,560 492 500 500 500 0% - 30-31 CONTRACTUAL SERVICES 110,483 103,781 95,302 105,000 105,000 116,500 11% - 30-61 OFF EQUIP/REPAIRS & MAINT 1,420 925 1,035 1,000 1,000 1,000 0% - 30-62 GASOLINE 1,465 1,531 945 1,500 1,500 1,200 -20% - 30-67 RADIO REPAIRS/MAINTENANCE 2,422 - - - - - 0% - ADMINISTRATIVE EXPENDITURES 192,056 180,861 164,910 202,300 186,300 191,400 -5% - OPERATING EXPENDITURES 644,346 677,534 658,615 729,500 723,200 747,900 3% 120,000 40-25 OTHER EQUIP - PURCHASE - - 104,000 - 7,900 - 0% - 40-31 CONSTRUCTION - PURCHASE 6,995 5,829 103,323 - 66,000 165,000 0% - CAPITAL OUTLAY 6,995 5,829 207,323 - 73,900 165,000 0% - TOTAL EXPENDITURES $ 651,341 $ 683,363 $ 865,938 $ 729,500 $ 797,100 $ 912,900 25% $ 120,000 OPERATING BUDGET STATS $ 644,346 $ 677,534 $ 658,615 $ 729,500 $ 723,200 $ 747,900 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -22% 5% -3% 11% -1% 3% REVENUES GENERAL FUND $ 644,346 $ 677,534 $ 658,615 $ 729,500 $ 723,200 $ 747,900 $ - GOV. CAPITAL PROJECT FUND 6,995 5,829 207,323 - 73,900 165,000 - GRANT FUNDS - - - - - - 120,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 5.0 - PP/TEMP 10.0 10.0 14.0 14.0 14.0 14.0 10.0 254

FY 2017 Annual Operating Budget—Dover, Delaware Dover Public Library Fiscal Year 2017 Organization Chart City Manager Library Administrative Asst BTOP/Inspiration Space Library Director Coordinator 1 1 1 Assistant Library Director 1 Youth Services Adult Services Librarian II Librarian I 1 2 FT (1 Vacant) Librarian I Librarian I 1 P/P 2 PT Library Assistant Librarian Assistant 1 1 Library Assistant Library Assistant 1 P/P 2 P/P Circulation Services Technical Services Head of Circulation Svcs Lib II Head of Technical Svcs Lib I 1 1 Library Clerk I Library Assistant 2 1 Library Clerk I (6) P/P (1 Vacant) Dover Police Cadets 3 Library Pages 4 P/P 255

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIBRARY 110-1500-523 2016-2017 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % GRANTS ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE BUDGET 10-11 SALARIES $ 541,590 $ 571,704 $ 567,471 $ 590,700 $ 571,300 $ 616,300 4% $ - 10-12 OVERTIME 4,868 5,496 3,714 5,600 5,600 3,700 -34% - 10-13 TEMPORARY HELP 158,352 135,502 171,424 263,100 233,100 271,200 3% - 10-14 FICA TAXES 51,780 51,668 54,098 65,700 66,100 68,100 4% - 10-15 HEALTH INSURANCE 108,315 145,383 137,453 168,200 163,200 182,700 9% - 10-16 L I D INSURANCE 3,649 3,539 3,181 3,200 3,200 2,500 -22% - 10-17 WORKERS COMPENSATION 3,729 3,457 3,751 7,700 7,700 9,200 19% - 10-19 PENSION 27,074 112,239 106,208 109,200 109,200 155,500 42% - 10-20 OPEB 45,958 60,488 64,611 70,100 70,100 59,800 -15% - PERSONNEL COSTS 945,314 1,089,476 1,111,912 1,283,500 1,229,500 1,369,000 7% - 20-21 FURNITURE/FIXTURES - - - - - - 0% 3,100 20-22 OFFICE SUPPLIES 1,497 1,497 1,495 1,500 1,500 1,500 0% 24,000 20-23 PRINTING AND DUPLICATING 2,088 2,194 - - - - 0% 13,200 20-26 PROGRAM EXPENSES/SUPPLIES 3,193 3,199 600 600 600 - -100% 24,100 20-31 BOOKS 53,998 53,999 53,997 54,000 54,000 35,200 -35% 129,200 20-32 SECURITY/SAFETY MATERIALS 288 1,200 1,800 3,300 3,300 3,300 0% - 20-37 COMPUTER SOFTWARE 42 1,000 500 500 500 500 0% - 20-38 COMPUTER HARDWARE 7,910 6,999 5,699 1,100 1,100 1,000 -9% - 20-46 CITY BLDG MAINT SUPPLIES 8,578 9,213 17,508 8,000 8,000 15,000 88% - 20-47 AUDIO VISUAL SUPPLIES 1,100 1,099 - - - - 0% 75,100 20-58 WATER/SEWER 2,929 3,125 2,426 2,400 2,400 2,400 0% - MATERIALS & SUPPLIES 81,623 83,524 84,026 71,400 71,400 58,900 -18% 268,700 30-21 TELEPHONE/FAX 3,801 3,902 4,034 3,800 3,800 4,000 5% - 30-22 POSTAGE - - - - - - 0% 100 30-23 ELECTRICITY 81,200 84,115 94,173 93,000 93,000 93,000 0% - 30-24 HEATING OIL/GAS 19,288 16,007 5,676 6,000 6,000 6,000 0% - 30-27 SUBSCRIPTIONS AND DUES 10,989 10,998 11,000 11,000 11,000 11,000 0% - 30-28 TRAINING/CONF/FOOD/TRAVEL 200 200 - - - - 0% 2,000 30-31 CONTRACTUAL SERVICES 24,691 31,026 65,818 37,500 37,500 89,300 138% 900.00 30-61 OFF EQUIP/REPAIRS & MAINT 2,500 2,500 3,800 3,800 3,800 3,800 0% 6,000 30-69 OFFICE EQUIPMENT/LEASE - - - - - - 0% 1,200 ADMINISTRATIVE EXPENDITURES 142,668 148,748 184,499 155,100 155,100 207,100 34% 10,200 OPERATING EXPENDITURES 1,169,605 1,321,748 1,380,437 1,510,000 1,456,000 1,635,000 8% 278,900 40-25 OTHER EQUIP - PURCHASE - 32,302 - - - - 0% - 40-31 CONSTRUCTION - PURCHASE 4,070,899 80,566 - - - - 0% - CAPITAL OUTLAY 4,070,899 112,868 - - - - 0% - TOTAL EXPENDITURES $ 5,240,504 $ 1,434,616 $ 1,380,437 $ 1,510,000 $ 1,456,000 $ 1,635,000 8% $ 281,400 OPERATING BUDGET STATS $ 1,169,605 $ 1,321,748 $ 1,380,437 $ 1,510,000 $ 1,456,000 $ 1,635,000 ACTUAL $ OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 6% 13% 4% 9% -4% 12% REVENUES GENERAL FUND $ 1,169,605 $ 1,321,748 $ 1,380,437 $ 1,510,000 $ 1,456,000 $ 1,635,000 $ - GOV. CAPITAL PROJECT FUND 4,070,899 112,868 - - - - - GRANT FUNDS - - - - - - 281,400 PERSONNEL BUDGETED FULL-TIME POSITIONS 13.0 13.0 13.0 13.0 13.0 13.0 BUDGETED PART-TIME POSITIONS 13.0 13.0 13.0 19.0 19.0 19.0 256

FY 2017 ANNUAL OPERATING Budget - DOVER, DELAWARE DOVER POLICE DEPARTMENT ORGANIZATIONAL CHART April 2016 MAYOR City of Dover CHIEF OF POLICE 1 Sworn Administrative Assistant Chaplain 1 Civilian 3 (Appointed Volunteer Civilians) SORT Commander Deputy Chief Internal Affairs (not an additional position) 1 Sworn 1 Sworn CNT Commander (not an additional position) Operations Division Cmdr Administrative Division Cmdr 1 Sworn 1 Sworn Criminal Investigations Cmdr Patrol Unit Cmdr Special Enforcement Police Resource Manager 1 Sworn 1 Sworn Unit Commander 1 Civilian 1 Sworn Criminal Investigations “A” Platoon Special Enforcement Central Services Coordinator 11 Sworn Supervisor MC and ERLS 1 Civilian Supervisor 1 Sworn Program (1 Sworn) Building Craftsperson “B” Platoon 1 Civilian (vacant) Detectives Section Motorcycle Section 11 Sworn 8 Sworn 5 Sworn “C” Platoon Evidence Technician and Crime Scene Investigations Parking Enforcement Photographer 11 Sworn 1 Sworn Section 1 Civilian 2 Civilians “D” Platoon Sex Offender Section Records Administrator 11 Sworn Animal Control Section 2 Civilians 1 Civilian 1 Civilian Public Affairs Police Cadets Records Unit 1 Sworn DVOC Supervisor 7 Civilians, 2 vacant 5 Civilians 1 Sworn 911 Manager Special Enforcement Planning and Training 1 Civilian DVOC Section Supervisor Community 1 Sworn 4 Sworn Policing 1 Sworn Police Academy/ Field Training Communications Section 9 Recruit Officers TAC Section 12 Civilians 1 Sworn Community Policing Actual On Staff Section (3 Sworn) Crime Analysis/ Accreditation Section 1 Civilian Gang Intelligence 99 Sworn 1 Sworn 31 Civilians (full time) Police Athletic League (PAL) 130 Employees 1 Sworn Victim Services 8 Part‐time Civilians 1 Civilian Street Crimes Initiative 4 Sworn Juvenile Section and Vacancies School Resource Officers LAN Analyst 2 Sworn, 4 Sworn 1 Fulltime and 1 Part time Civilian Revised: April 2016 1 Civilian 2 Part‐time Civilians 257

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - CIVILIAN 110-1700-542 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 1,244,096 $ 1,298,961 $ 1,337,882 $ 1,428,500 $ 1,469,400 $ 1,493,700 5% 10-12 OVERTIME 77,476 83,514 82,711 66,400 86,400 70,900 7% 10-13 TEMPORARY HELP 17,150 - - - - - 0% 10-14 FICA TAXES 100,041 102,029 104,231 114,300 115,900 119,600 5% 10-15 HEALTH INSURANCE 219,050 226,146 242,274 289,700 302,700 325,900 12% 10-16 L I D INSURANCE 6,610 7,156 7,076 7,100 7,100 7,200 1% 10-17 WORKERS COMPENSATION 9,366 5,244 7,307 4,800 12,600 7,200 50% 10-18 EDUCATIONAL ASSISTANCE 1,689 - 3,797 - - - 0% 10-19 PENSION 54,768 332,636 319,306 326,500 335,000 426,800 31% 10-20 OPEB 100,254 130,280 153,024 167,400 167,400 142,400 -15% PERSONNEL COSTS 1,830,502 2,185,966 2,257,607 2,404,700 2,496,500 2,593,700 8% POLICE - LAW ENFORCEMENT 110-1700-543 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES 6,800,947 6,917,618 7,332,327 7,094,300 7,678,900 7,503,800 6% 10-12 OVERTIME 446,587 355,468 433,344 445,000 410,000 450,600 1% 10-14 FICA TAXES 535,448 539,893 573,899 536,100 586,900 608,300 14% 10-15 HEALTH INSURANCE 961,516 1,023,394 1,058,741 1,387,200 1,317,200 1,480,100 7% 10-16 L I D INSURANCE 26,326 26,247 26,520 28,500 28,500 28,400 0% 10-17 WORKERS COMPENSATION 349,846 284,518 308,197 340,200 394,900 473,000 39% 10-18 EDUCATIONAL ASSISTANCE 7,143 7,922 13,260 - 14,800 - 0% 10-19 PENSION 937,822 992,648 936,612 962,200 1,006,000 1,004,100 4% 10-20 OPEB 551,936 687,480 787,743 826,800 831,700 704,600 -14% PERSONNEL COSTS 10,617,571 10,835,188 11,470,644 11,620,300 12,268,900 12,252,900 5% POLICE - EXTRA DUTY 110-1700-544 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES 738,537 588,971 501,907 529,200 558,300 689,800 30% 10-14 FICA TAXES 56,808 45,050 36,631 40,500 42,700 52,800 30% 10-17 WORKERS COMPENSATION 36,164 25,736 18,895 32,700 33,200 41,000 25% PERSONNEL COSTS 831,510 659,757 557,432 602,400 634,200 783,600 30% TOTAL PERSONNEL COSTS $ 13,279,582 $ 13,680,911 $ 14,285,683 $ 14,627,400 $ 15,399,600 $ 15,630,200 7% POLICE - CADET PROGRAM IN POLICE GRANT FUND 710-1700-545 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-13 TEMPORARY HELP - - - 71,400 71,400 71,400 0% 10-14 FICA TAXES - - 986 5,400 5,400 5,500 2% 10-17 WORKERS COMPENSATION - - 516 3,500 3,500 4,200 20% PERSONNEL COSTS - - 1,503 80,300 80,300 81,100 1% PERSONNEL BUDGETED FULL-TIME POSITIONS 122.0 122.0 124.0 134.0 134.0 134.0 BUDGETED PART-TIME POSITIONS - GRANT FUNDED - - - 6.0 6.0 6.0 258

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POLICE - ADMINISTRATION 110-1700-541 2015-2016 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % GRANTS ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE BUDGET 20-14 CI PETTY CASH DISBURSEMTS $ 2,249 $ 3,243 $ 6,933 $ 20,200 $ 42,200 $ 8,000 -60% $ - 20-22 OFFICE SUPPLIES 7,310 10,016 5,683 7,000 7,000 7,000 0% - 20-23 PRINTING AND DUPLICATING 16,758 11,810 18,756 14,000 19,000 14,000 0% - 20-24 PHOTOGRAPHIC 1,514 696 942 1,000 1,000 1,500 50% - 20-25 CUSTODIAL 4,528 4,489 4,583 4,200 4,200 4,500 7% - 20-26 PROGRAM EXPENSES/SUPPLIES 51,960 48,747 81,040 93,600 93,600 67,000 -28% 156,000 20-28 MEDICAL SUP & PHYSICALS 24,008 25,143 29,534 26,000 26,000 32,000 23% - 20-29 UNIFORMS/UNIFORM ALLOW 83,467 81,653 82,894 99,800 99,800 82,000 -18% - 20-31 BOOKS 1,935 - 2,240 700 700 3,000 329% - 20-32 SECURITY/SAFETY MATERIALS 18,905 18,807 1,080 - - 1,500 0% - 20-36 ANIMAL CARE EXPENSES 4,711 3,692 20,293 17,000 15,000 17,000 0% - 20-37 COMPUTER SOFTWARE 11,591 12,267 13,390 13,000 13,000 16,700 28% - 20-38 COMPUTER HARDWARE 54,393 59,158 50,001 102,200 102,200 82,300 -19% 50,000 20-46 CITY BLDG MAINT SUPPLIES 35,435 31,608 31,506 31,400 50,900 31,400 0% - 20-58 WATER/SEWER 3,181 1,593 2,197 2,700 2,700 2,700 0% - MATERIALS & SUPPLIES 321,945 312,923 351,073 432,800 477,300 370,600 -14% 206,000 30-21 TELEPHONE/FAX 49,452 50,816 53,750 52,900 47,900 52,900 0% 15,000 30-22 POSTAGE 82 74 364 100 100 100 0% - 30-23 ELECTRICITY 87,044 74,064 76,321 85,000 82,500 85,000 0% - 30-24 HEATING OIL/GAS 12,743 13,294 15,424 12,800 9,800 12,800 0% - 30-25 ADVERTISEMENT 3,000 1,039 - 2,000 1,000 1,000 -50% - 30-26 INSURANCE 10,733 12,115 43,052 20,000 33,500 30,000 50% - 30-27 SUBSCRIPTIONS AND DUES 2,992 4,666 5,423 5,100 5,100 5,000 -2% - 30-28 TRAINING/CONF/FOOD/TRAVEL 19,492 30,404 38,903 44,900 44,900 71,000 58% 32,000 30-29 CONSULTING FEES/AUDIT FEES 9,393 9,933 11,609 9,000 9,000 10,400 16% 1,000 30-31 CONTRACTUAL SERVICES 52,126 55,635 44,262 68,600 68,600 192,600 181% 6,000 30-61 OFF EQUIP/REPAIRS & MAINT 38,692 26,291 28,374 38,700 38,700 38,200 -1% - 30-62 GASOLINE 223,301 208,529 175,604 200,000 132,000 135,000 -33% - 30-63 AUTO REPAIRS/MAINTENANCE 128,788 159,401 147,690 127,600 177,100 217,400 70% - 30-67 RADIO REPAIRS/MAINTENANCE 17,909 17,068 18,782 20,000 20,000 22,500 13% - 30-68 RADIO EQUIPMENT/LEASE 980 520 800 14,500 8,500 500 -97% - ADMINISTRATIVE EXPENDITURES 656,727 663,849 660,359 701,200 678,700 874,400 25% 54,000 OPERATING EXPENDITURES 14,258,254 14,657,683 15,297,116 15,761,400 16,555,600 16,875,200 7% 260,000 40-21 OFFICE EQUIPMENT PURCHASE - 8,865 - - - - 0% - 40-22 AUTOMOBILES - PURCHASE 137,504 227,300 148,978 242,200 282,800 287,300 19% - 40-25 OTHER EQUIP - PURCHASE 33,800 54,160 432,035 - - 12,500 0% - 40-31 CONSTRUCTION - PURCHASE 19,715 51,800 - 19,900 19,900 - -100% - CAPITAL OUTLAY 191,019 342,125 581,012 262,100 302,700 299,800 14% 74,400 TOTAL EXPENDITURES $ 14,449,273 $ 14,999,808 $ 15,878,128 $ 16,023,500 $ 16,858,300 $ 17,175,000 7% $ 334,400 OPERATING BUDGET STATS $ 14,258,254 $ 14,657,683 $ 15,297,116 $ 15,761,400 $ 16,555,600 $ 16,875,200 ACTUAL % OF OPER BUDGET 101% 102% 104% 102% 102% 102% BUDGET % CHANGE 5% 3% 4% 3% 5% 2% REVENUES GENERAL FUND $ 14,258,254 $ 14,657,683 $ 15,297,116 $ 15,761,400 $ 16,555,600 $ 16,875,200 GOV. CAPITAL PROJECT FUND 191,019 342,125 581,012 262,100 302,700 299,800 PERSONNEL BUDGETED FULL-TIME POSITIONS 122.0 122.0 124.0 134.0 134.0 134.0 - BUDGETED PART-TIME POSITIONS - GRANT FUNDED - - - 6.0 6.0 6.0 6 259

FY 2017 ANNUAL OPERATING BUDGET— DOVER, DELAWARE Fiscal Year 2017 Organization Chart CITY COUNCIL TAX ASSESSOR City Assessor* 1 Administrative Assistant 1 Residential Assessment Tech. 1 * Appointed by Council 260

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE TAX ASSESSOR 110-1300-513 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 124,167 $ 125,250 $ 119,460 $ 129,000 $ 131,400 $ 132,200 2% 10-14 FICA TAXES 9,299 9,341 8,774 9,900 10,100 10,100 2% 10-15 HEALTH INSURANCE 16,571 17,182 19,826 31,600 31,600 34,100 8% 10-16 L I D INSURANCE 963 972 808 800 800 800 0% 10-17 WORKERS COMPENSATION 795 422 411 400 400 700 75% 10-18 EDUCATIONAL ASSISTANCE - - - - 2,400 - 0% 10-19 PENSION 6,925 21,126 19,593 20,200 20,200 27,200 35% 10-20 OPEB 10,706 13,441 13,864 15,300 15,300 12,800 -16% PERSONNEL COSTS 169,427 187,735 182,735 207,200 212,200 217,900 5% 20-21 FURNITURE/FIXTURES 32 - 111 - - - 0% 20-22 OFFICE SUPPLIES 1,842 3,473 2,263 2,700 2,700 2,300 -15% 20-23 PRINTING AND DUPLICATING 78 76 9,828 200 200 200 0% 20-37 COMPUTER SOFTWARE - - 50 100 100 - -100% MATERIALS & SUPPLIES 3,087 6,014 12,252 3,000 3,000 2,500 -17% 30-21 TELEPHONE/FAX 1,218 1,098 1,132 1,100 1,100 1,300 18% 30-25 ADVERTISEMENT 775 615 985 1,000 1,000 1,000 0% 30-27 SUBSCRIPTIONS AND DUES 850 875 905 900 900 800 -11% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,788 2,242 1,896 5,000 5,000 7,500 50% 30-31 CONTRACTUAL SERVICES 8,860 9,210 102,760 15,600 15,600 12,400 -21% 30-62 GASOLINE 1,432 1,607 775 1,000 1,000 600 -40% ADMINISTRATIVE EXPENDITURES 14,924 15,646 108,453 24,600 24,600 23,600 -4% OPERATING EXPENDITURES 187,438 209,395 303,439 234,800 239,800 244,000 4% TOTAL EXPENDITURES $ 187,438 $ 209,395 $ 303,439 $ 234,800 $ 239,800 $ 244,000 4% OPERATING BUDGET STATS $ 187,438 $ 209,395 $ 303,439 $ 234,800 $ 239,800 $ 244,000 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 1% 12% 45% -23% 2% 2% REVENUES GENERAL FUND $ 187,438 $ 209,395 $ 303,439 $ 234,800 $ 239,800 $ 244,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 BUDGETED PART-TIME POSITIONS - - - - - - 261

FY 2017 Annual Operating Budget—Dover, Delaware Planning & Inspections Fiscal Year 2017 Organization Chart City Council Planning & Inspections Director of Planning & Community Development Director 1 Planning Life Safety Code Enforcement Inspections & Permitting Secretary II Fire Marshal Inspector III Chief Building Inspector 1 1 (Vacant) 1 1 Principal Planner Deputy Fire Marshal/ Inspector II Inspector II 1 Inspector II 1 2 1 Planner I Deputy Fire Marshal/ Inspector I Inspections/Licensing 2 Inspector I 3 1 Licensing & Permitting Planner I/Community Dev. Supervisor 1 1 Office Assistant II 2 (1 Vacant) 262

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PLANNING/CDBG 110-1600-533/715-2016-596 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 306,920 $ 299,850 $ 330,438 $ 364,200 $ 366,100 $ 380,300 4% 10-12 OVERTIME 770 377 282 700 700 1,000 43% 10-13 TEMPORARY HELP 11,950 13,600 11,475 17,100 17,100 15,000 -12% 10-14 FICA TAXES 23,591 23,083 25,085 29,400 29,800 30,300 3% 10-15 HEALTH INSURANCE 38,269 37,741 41,281 58,600 55,100 60,200 3% 10-16 L I D INSURANCE 2,011 1,846 1,900 2,200 2,200 2,200 0% 10-17 WORKERS COMPENSATION 1,978 664 715 1,100 1,100 1,200 9% 10-19 PENSION 17,610 17,039 18,529 20,500 20,500 22,000 7% 10-20 OPEB 25,919 31,408 38,150 43,300 43,300 36,900 -15% 10-21 COSTS ALLOCATED TO CDBG (51,853) (40,364) (45,973) (33,700) (33,700) (36,000) 7% PERSONNEL COSTS 377,165 385,245 421,882 503,400 502,200 513,100 2% 20-21 FURNITURE/FIXTURES 77 - - - - - 0% 20-22 OFFICE SUPPLIES 2,971 4,133 3,815 4,000 4,000 4,000 0% 20-23 PRINTING AND DUPLICATING 8,272 9,855 8,654 6,000 6,000 6,000 0% 20-31 BOOKS 570 717 616 700 700 700 0% 20-38 COMPUTER HARDWARE - 5,591 - - - 2,600 0% MATERIALS & SUPPLIES 11,890 20,297 13,086 10,700 10,700 13,300 24% 30-21 TELEPHONE/FAX 989 943 998 1,200 1,200 1,300 8% 30-25 ADVERTISEMENT 2,122 1,759 2,220 2,000 2,000 2,000 0% 30-27 SUBSCRIPTIONS AND DUES 1,529 2,055 2,065 2,500 2,500 2,900 16% 30-28 TRAINING/CONF/FOOD/TRAVEL 2,239 1,482 6,280 4,200 4,200 4,200 0% 30-31 CONTRACTUAL SERVICES 1,267 10,305 3,870 10,000 10,000 10,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 2,262 - - - - - 0% ADMINISTRATIVE EXPENDITURES 10,406 16,544 15,432 19,900 19,900 20,400 3% OPERATING EXPENDITURES 399,461 422,085 450,400 534,000 532,800 546,800 2% 40-31 CONSTRUCTION - PURCHASE - - - - 36,000 0% 70-42 CLOSING COST/DWNPYMT PROG - - - - - 60,000 0% 70-43 CONNECTIONS COMM SUPPORT - - - - - 7,400 0% 70-44 DOVER INTERFAITH MINISTRY - - - - - 27,000 0% 70-59 MHDC EMERGENCY HOME REPAIR - - - - - 35,300 0% 70-63 HABITAT FOR HUMANITY - - - - - 40,000 0% 70-66 MILFORD HOUSING H/O REHAB - - - - - 52,900 0% 70-67 PEOPLE'S PLACE - - - - - 6,800 0% CAPITAL OUTLAY - - - - - 265,400 0% TOTAL EXPENDITURES $ 399,461 $ 422,085 $ 450,400 $ 534,000 $ 532,800 $ 546,800 2% OPERATING BUDGET STATS $ 399,461 $ 422,085 $ 450,400 $ 534,000 $ 532,800 $ 546,800 ACTUAL %OF OPER BUDGET 87% 90% 90% 94% 94% 93% BUDGET % CHANGE 6% 6% 7% 19% 0% 3% REVENUES GENERAL FUND $ 347,608 $ 381,722 $ 404,427 $ 500,300 $ 499,100 $ 510,800 CDBG GRANT 51,853 40,364 45,973 33,700 33,700 36,000 GOV. CAPITAL PROJECT FUND - - - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 4.5 4.5 5.0 6.0 6.0 6.0 PP/TEMP/COMMITTEES 14.0 14.0 14.0 14.0 14.0 14.0 263

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE LIFE SAFETY 110-1600-531 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 132,521 $ 159,634 $ 168,537 $ 148,400 $ 150,600 $ 158,800 7% 10-12 OVERTIME 7,608 9,523 8,683 8,600 5,600 8,000 -7% 10-14 FICA TAXES 10,566 12,590 13,265 12,000 12,200 12,800 7% 10-15 HEALTH INSURANCE 17,776 20,314 18,636 23,900 23,900 25,700 8% 10-16 L I D INSURANCE 725 851 767 800 800 800 0% 10-17 WORKERS COMPENSATION 1,385 685 719 800 800 1,000 25% 10-19 PENSION 7,806 31,856 8,429 8,600 8,600 9,900 15% 10-20 OPEB 10,458 15,730 15,422 17,000 17,000 14,600 -14% PERSONNEL COSTS 188,846 251,183 234,458 220,100 219,500 231,600 5% 20-26 PROGRAM EXPENSES/SUPPLIES 445 - 14,053 3,200 1,400 - -100% 20-29 UNIFORMS/UNIFORM ALLOW 577 912 450 600 600 300 -50% 20-31 BOOKS 259 - - - - - 0% 20-32 SECURITY/SAFETY MATERIALS 1,729 685 1,358 400 400 - -100% 20-33 SMALL TOOLS 37 51 - 100 100 - -100% 20-38 COMPUTER HARDWARE 2,980 - 2,033 2,600 2,500 - -100% MATERIALS & SUPPLIES 6,027 1,648 17,895 6,900 5,000 300 -96% 30-21 TELEPHONE/FAX 3,830 2,546 1,871 2,100 2,100 1,900 -10% 30-27 SUBSCRIPTIONS AND DUES 985 1,296 1,166 1,300 1,400 1,300 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 420 3,648 391 1,500 3,000 1,500 0% 30-31 CONTRACTUAL SERVICES 239,569 253,900 244,463 245,000 245,000 245,000 0% 30-62 GASOLINE 6,137 5,655 3,959 3,500 3,500 3,000 -14% 30-67 RADIO REPAIRS/MAINTENANCE 1,722 - 639 300 300 600 100% ADMINISTRATIVE EXPENDITURES 252,664 267,044 252,488 253,700 255,300 253,300 0% OPERATING EXPENDITURES 447,537 519,875 504,840 480,700 479,800 485,200 1% 40-22 AUTOMOBILE/PURCHASE - - - 55,700 55,700 29,500 -47% CAPITAL OUTLAY - - - 55,700 55,700 29,500 -47% TOTAL EXPENDITURES $ 447,537 $ 519,875 $ 504,840 $ 536,400 $ 535,500 $ 514,700 -4% OPERATING BUDGET STATS $ 447,537 $ 519,875 $ 504,840 $ 480,700 $ 479,800 $ 485,200 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -10% 16% -3% -5% 0% 1% REVENUES GENERAL FUND $ 447,537 $ 519,875 $ 504,840 $ 480,700 $ 479,800 $ 485,200 GOV. CAPITAL PROJECT FUND - - - 55,700 55,700 29,500 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 3.0 3.0 3.0 264

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE CODE ENFORCEMENT 110-1600-532 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 203,806 $ 230,998 $ 199,755 $ 215,200 $ 207,800 $ 222,700 3% 10-12 OVERTIME 2,918 1,179 1,891 5,000 5,000 2,500 -50% 10-13 TEMPORARY HELP - 1,375 9,557 - 8,500 - 0% 10-14 FICA TAXES 15,425 17,257 15,385 16,800 16,900 17,200 2% 10-15 HEALTH INSURANCE 40,899 38,525 43,731 56,000 52,000 55,700 -1% 10-16 L I D INSURANCE 1,137 1,207 1,158 1,200 1,200 1,200 0% 10-17 WORKERS COMPENSATION 2,034 944 839 1,100 1,100 1,300 18% 10-18 EDUCATIONAL ASSISTANCE - - - - 3,600 - 0% 10-19 PENSION 9,683 68,495 62,830 64,600 59,600 74,100 15% 10-20 OPEB 17,581 22,545 23,581 25,600 25,600 21,600 -16% PERSONNEL COSTS 293,483 382,526 358,727 385,500 381,300 396,300 3% 20-22 OFFICE SUPPLIES 32 - - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 18,210 16,755 17,985 18,000 18,000 18,000 0% 20-29 UNIFORMS/UNIFORM ALLOW 3,628 1,380 1,216 1,100 1,100 300 -73% 20-31 BOOKS - 379 177 - - - 0% 20-32 SECURITY/SAFETY MATERIALS 562 789 1,879 600 600 - -100% 20-33 SMALL TOOLS 43 - - - - - 0% 20-38 COMPUTER HARDWARE - 3,055 5,236 2,600 2,600 - -100% MATERIALS & SUPPLIES 22,475 22,358 26,493 22,300 22,300 18,300 -18% 30-21 TELEPHONE/FAX 2,576 1,953 1,829 1,400 1,400 700 -50% 30-27 SUBSCRIPTIONS AND DUES 295 165 165 200 200 200 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 340 610 1,020 1,000 1,000 1,000 0% 30-31 CONTRACTUAL SERVICES - - 1,174 4,000 4,000 1,600 -60% 30-62 GASOLINE 5,006 5,219 3,453 5,000 2,500 3,000 -40% 30-67 RADIO REPAIRS/MAINTENANCE 2,262 - - - - - 0% ADMINISTRATIVE EXPENDITURES 10,479 7,947 7,640 11,600 9,100 6,500 -44% OPERATING EXPENDITURES 326,437 412,830 392,859 419,400 412,700 421,100 0% 40-22 AUTOMOBILES- PURCHASE - 30,840 - - - - 0% CAPITAL OUTLAY - 30,840 - - - - 0% TOTAL EXPENDITURES $ 326,437 $ 443,670 $ 392,859 $ 419,400 $ 412,700 $ 421,100 0% OPERATING BUDGET STATS $ 326,437 $ 412,830 $ 392,859 $ 419,400 $ 412,700 $ 421,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 20% 26% -5% 7% -2% 2% REVENUES GENERAL FUND $ 326,437 $ 412,830 $ 392,859 $ 419,400 $ 412,700 $ 421,100 PERSONNEL BUDGETED FULL-TIME POSITIONS 4.0 4.0 5.0 5.0 5.0 5.0 265

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE INSPECTIONS 110-1600-534 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 250,047 $ 248,150 $ 264,356 $ 268,500 $ 272,200 $ 277,500 3% 10-12 OVERTIME 853 1,840 2,084 1,800 4,300 2,000 11% 10-13 TEMPORARY HELP 5,583 - - - - - 0% 10-14 FICA TAXES 19,139 18,235 19,344 20,700 21,000 21,400 3% 10-15 HEALTH INSURANCE 52,674 53,663 56,231 66,000 62,500 69,900 6% 10-16 L I D INSURANCE 1,435 1,354 1,351 1,100 1,100 1,200 9% 10-17 WORKERS COMPENSATION 2,174 845 896 1,100 1,100 1,400 27% 10-19 PENSION 12,809 70,321 69,660 71,300 72,300 103,300 45% 10-20 OPEB 21,609 26,219 30,544 32,000 32,000 26,900 -16% PERSONNEL COSTS 366,324 420,625 444,465 462,500 466,500 503,600 9% 20-22 OFFICE SUPPLIES 99 - - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 101 - - - - - 0% 20-29 UNIFORMS/UNIFORM ALLOW 660 530 512 500 500 200 -60% 20-31 BOOKS - 1,869 494 - 300 2,000 0% 20-32 SECURITY/SAFETY MATERIALS 418 400 - 400 400 - -100% 20-33 SMALL TOOLS - - - - - - 0% 20-38 COMPUTER HARDWARE 2,606 3,443 - 6,400 6,400 - -100% MATERIALS & SUPPLIES 3,884 6,242 1,006 7,300 7,600 2,200 -70% 30-21 TELEPHONE/FAX 3,528 3,076 2,962 3,000 3,000 3,000 0% 30-27 SUBSCRIPTIONS AND DUES 666 380 668 600 600 600 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 413 903 704 800 800 1,000 25% 30-31 CONTRACTUAL SERVICES 40 3,993 4,528 7,500 7,500 6,000 -20% 30-33 DEMOLITION EXPENSES 103,820 216,980 120,005 175,000 256,500 175,000 0% 30-61 OFF EQUIP/REPAIRS & MAINT 3,029 3,014 2,356 3,000 1,500 3,000 0% 30-62 GASOLINE 6,520 5,366 4,785 5,000 5,000 3,500 -30% 30-67 RADIO REPAIRS/MAINTENANCE 5,678 - - - - - 0% ADMINISTRATIVE EXPENDITURES 123,694 233,713 136,009 194,900 274,900 192,100 -1% OPERATING EXPENSES 493,902 660,580 581,480 664,700 749,000 697,900 5% TOTAL EXPENDITURES $ 493,902 $ 660,580 $ 581,480 $ 664,700 $ 749,000 $ 697,900 5% OPERATING BUDGET STATS $ 493,902 $ 660,580 $ 581,480 $ 664,700 $ 749,000 $ 697,900 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -10% 34% -12% 14% 13% -7% REVENUES GENERAL FUND $ 493,902 $ 660,580 $ 581,480 $ 664,700 $ 749,000 $ 697,900 PERSONNEL BUDGETED FULL-TIME POSITIONS 7.0 7.0 6.0 6.0 6.0 6.0 266

FY 2017 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY MANAGER DEPARTMENT OF PUBLIC WORKS - GENERAL FUND FISCAL YEAR 2017 ORGANIZATION CHART PUBLIC WORKS DIRECTOR / CITY ENGINEER 1 (accounted for in Public Works Administration) FLEET FACILITIES SANITATION STREET & STORMWATER GROUNDS & PARKS PUBLIC WORKS GENERAL FUND MAINTENANCE MANAGEMENT MAINTENANCE MAINTENANCE ADMINISTRATION ENG. & INSPECTIONS PUBLIC WORKS OPERATIONS MANAGER WATER / WASTEWATER MANAGER 1 (accounted for in Public Works Administration) 1 (accounted for in Water / Wastewater Eng. & Insp.) FLEET, FACILITIES & SANITATION FIELD SUPERVISOR II STREETS FIELD SUPER. I GROUNDS FIELD SUPER. II ADMINISTRATIVE ASSIST. CIVIL ENGINEER I 1 (accounted for in Fleet Maintenance) 1 1 2 1 MECHANIC II CRAFTSPERSON II CREW LEADER CREW LEADER CREW LEADER GIS MANAGER ENVIRON. SCIENTIST 2 2 1 1 1 1 1 MECHANIC I CRAFTSPERSON I MOTOR EQUIP. OPER. III LEAD LABORER ARBORIST GIS TECHNICIAN CONSTRUCTION MGR. 3 1 3 1 2 1 1 (in W/WW Eng. & Insp.) 6 ELECTRICIAN II MOTOR EQUIP. OPER. II MOTOR EQUIP. OPER. II GARDENER II 6 PUBLIC WORKS INSPECT. 1 2 2 1 1 CUSTODIAN II MOTOR EQUIP. OPER. I MOTOR EQUIP. OPER. I GARDENER I 3 1 4 2 1 5 10 SIGN / STREET PAINTER LEAD LABORER 1 2 8 LABORER II 1 MOTOR EQUIP. OPER. II 3 SMALL ENGINE MECH. I 1 51 13 267

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PUBLIC WORKS - ADMINISTRATION 110-2400-551 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 245,607 $ 298,489 $ 303,856 $ 354,200 $ 322,100 $ 371,000 5% 10-12 OVERTIME 541 - - - - - 0% 10-14 FICA TAXES 17,941 22,057 22,384 27,100 24,800 28,400 5% 10-15 HEALTH INSURANCE 40,150 44,652 44,817 62,900 60,700 74,500 18% 10-16 L I D INSURANCE 1,562 1,949 1,817 1,900 1,900 2,000 5% 10-17 WORKERS COMPENSATION 1,554 793 849 1,100 1,200 1,200 9% 10-19 PENSION 10,479 15,565 100,039 104,900 104,900 148,600 42% 10-20 OPEB 19,711 28,805 34,470 41,900 37,900 35,900 -14% PERSONNEL COSTS 337,544 412,311 508,231 594,000 553,500 661,600 11% 20-22 OFFICE SUPPLIES 2,923 3,492 3,060 3,500 3,500 3,500 0% 20-23 PRINTING AND DUPLICATING 1,549 2,819 1,928 3,000 3,000 3,000 0% 20-31 BOOKS - - 149 - - - 0% 20-32 SECURITY/SAFETY MATERIALS 125 - - - - - 0% 20-37 COMPUTER SOFTWARE - - 150 300 300 400 33% 20-38 COMPUTER HARDWARE 8,215 50 2,845 4,300 4,300 - -100% MATERIALS & SUPPLIES 12,812 6,361 8,131 11,100 11,100 6,900 -38% 30-21 TELEPHONE/FAX 3,127 2,565 1,976 1,900 1,900 1,900 0% 30-27 SUBSCRIPTIONS AND DUES - 240 955 7,000 1,000 4,400 -37% 30-28 TRAINING/CONF/FOOD/TRAVEL - 3,149 2,217 4,500 4,500 4,000 -11% 30-31 CONTRACTUAL SERVICES - 6,979 - 7,000 7,000 - -100% 30-62 GASOLINE 2,432 412 786 600 600 500 -17% 30-67 RADIO REPAIRS/MAINTENANCE 4,203 408 639 700 700 700 0% ADMINISTRATIVE EXPENDITURES 9,762 13,754 6,573 21,700 15,700 11,500 -47% OPERATING EXPENDITURES 360,118 432,425 522,935 626,800 580,300 680,000 8% TOTAL EXPENDITURES $ 360,118 $ 432,425 $ 522,935 $ 626,800 $ 580,300 $ 680,000 8% OPERATING BUDGET STATS $ 360,118 $ 432,425 $ 522,935 $ 626,800 $ 580,300 $ 680,000 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 8% 20% 21% 20% -7% 17% REVENUES GENERAL FUND $ 360,118 $ 432,425 $ 522,935 $ 626,800 $ 580,300 $ 680,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 5.0 6.0 6.0 6.0 268

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE PUBLIC WORKS ENGINEERING 110/147-2600-553 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ - $ - $ 16,344 $114,400 $116,400 $132,800 16% 10-12 OVERTIME - - - - - 500 0% 10-14 FICA TAXES - - 1,211 8,700 8,700 10,200 17% 10-15 HEALTH INSURANCE - - 2,216 30,600 20,600 38,900 27% 10-16 L I D INSURANCE - - 121 900 900 900 0% 10-17 WORKERS COMPENSATION - - 67 400 400 400 0% 10-19 PENSION - - 792 6,800 6,800 7,100 4% 10-20 OPEB - - 1,720 13,600 13,600 12,800 -6% PERSONNEL COSTS - - 22,470 175,400 167,400 203,600 16% 20-29 UNIFORMS/UNIFORM ALLOW - - 192 200 200 200 0% 20-32 SECURITY/SAFETY MATERIALS - - 61 200 200 200 0% 20-33 SMALL TOOLS - - 95 100 100 100 0% 20-37 COMPUTER SOFTWARE - - 846 200 200 400 100% 20-38 COMPUTER HARDWARE - - 2,592 1,300 1,300 - -100% MATERIALS & SUPPLIES - - 3,785 2,000 2,000 900 -55% 30-21 TELEPHONE/FAX - - 189 500 500 500 0% 30-28 TRAINING/CONF/FOOD/TRAVEL - - 90 500 500 500 0% 30-31 CONTRACTUAL SERVICES - - - 1,500 1,500 - -100% 30-62 GASOLINE - - 462 1,500 1,500 1,500 0% ADMINISTRATIVE EXPENDITURES - - 741 4,000 4,000 2,500 -38% OPERATING EXPENDITURES - - 26,996 181,400 173,400 207,000 14% TOTAL EXPENDITURES $ - $ - $ 26,996 $ 181,400 $ 173,400 $ 207,000 14% OPERATING BUDGET STATS $ - $ - $ 26,996 $ 181,400 $ 173,400 $ 207,000 ACTUAL % OF OPER BUDGET 0% 0% 100% 100% 100% 100% BUDGET % CHANGE 0% 0% 0% 0% 0% 0% REVENUES GENERAL FUND $ - $ - $ 26,996 $ 181,400 $ 173,400 $ 207,000 PERSONNEL BUDGETED FULL-TIME POSITIONS - - 3.0 3.0 3.0 3.0 269

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FACILITIES MANAGEMENT 110-2500-552 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 333,501 $ 255,857 $ 293,454 $ 295,700 $ 255,500 $ 235,600 -20% 10-12 OVERTIME 8,514 14,238 11,771 10,500 10,500 6,400 -39% 10-13 TEMPORARY HELP - 10,793 - - - - 0% 10-14 FICA TAXES 26,417 20,731 22,140 23,400 24,300 18,500 -21% 10-15 HEALTH INSURANCE 65,290 51,644 61,893 72,800 56,800 47,500 -35% 10-16 L I D INSURANCE 1,566 1,303 1,533 1,500 1,500 1,100 -27% 10-17 WORKERS COMPENSATION 13,880 9,278 10,114 12,300 12,700 12,200 -1% 10-19 PENSION 12,246 69,714 78,741 79,900 79,900 115,400 44% 10-20 OPEB 25,502 26,821 34,357 35,100 31,600 22,800 -35% PERSONNEL COSTS 486,916 460,378 514,003 531,200 472,800 459,500 -13% 20-25 CUSTODIAL 8,137 7,453 8,893 8,500 8,500 8,500 0% 20-29 UNIFORMS/UNIFORM ALLOW 2,628 2,429 3,371 2,900 2,900 2,300 -21% 20-32 SECURITY/SAFETY MATERIALS 16,790 7,254 109 200 200 200 0% 20-33 SMALL TOOLS 396 427 3,008 2,700 2,700 1,500 -44% 20-38 COMPUTER HARDWARE - - 1,092 300 300 - -100% 20-46 CITY BLDG MAINT SUPPLIES 9,017 10,675 5,756 9,000 6,000 8,000 -11% 20-58 WATER/SEWER 1,645 1,618 1,309 1,700 1,700 1,700 0% 20-61 ELEC MATERIALS/SUPPLIES 1,434 2,607 2,158 2,200 2,200 2,200 0% MATERIALS & SUPPLIES 40,046 32,462 25,696 27,500 24,500 24,400 -11% 30-21 TELEPHONE/FAX 1,223 1,231 1,235 1,200 1,200 1,200 0% 30-23 ELECTRICITY 76,404 67,537 67,021 65,000 65,000 65,000 0% 30-24 HEATING OIL/GAS 2,250 1,095 8,379 6,400 6,400 6,400 0% 30-27 SUBSCRIPTIONS & DUES - - - 100 100 100 0% 30-28 TRAINING/CONF/FOOD/TRAVEL - 185 130 100 100 100 0% 30-31 CONTRACTUAL SERVICES 22,500 66,471 67,191 66,500 117,600 47,000 -29% 30-62 GASOLINE 4,133 4,386 4,142 4,000 4,000 3,000 -25% 30-67 RADIO REPAIRS/MAINTENANCE 5,277 570 365 500 500 400 -20% ADMINISTRATIVE EXPENDITURES 111,787 141,475 148,463 143,800 194,900 123,200 -14% OPERATING EXPENDITURES 638,748 634,315 688,162 702,500 692,200 607,100 -14% 40-23 TRUCKS-PURCHASE - 17,795 - - - 27,700 0% 40-25 OTHER EQUIP - PURCHASE 109,875 - - - - - 0% CAPITAL OUTLAY 109,875 17,795 - - - 27,700 0% TOTAL EXPENDITURES $ 748,623 $ 652,110 $ 688,162 $ 702,500 $ 692,200 $ 634,800 -10% OPERATING BUDGET STATS $ 638,748 $ 634,315 $ 688,162 $ 702,500 $ 692,200 $ 607,100 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -24% -1% 8% 2% -1% -12% REVENUES GENERAL FUND $ 638,748 $ 634,315 $ 688,162 $ 702,500 $ 692,200 $ 607,100 GOV. CAPITAL PROJECT FUND 16,875 (75,205) - - - 27,700 HOMELAND SECURITY GRANT 93,000 93,000 - - - - PERSONNEL BUDGETED FULL-TIME POSITIONS 9.0 9.0 7.0 7.0 7.0 5.0 PP/TEMP - - - - - - 270

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE FLEET MAINTENANCE 110-2800-572 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 232,542 $ 269,081 $ 271,621 $ 267,700 $ 267,700 $ 283,400 6% 10-12 OVERTIME 773 10,451 6,302 1,000 7,000 6,700 570% 10-14 FICA 17,075 20,298 20,430 20,500 20,500 22,200 8% 10-15 HEALTH INSURANCE 57,495 64,275 54,157 73,200 58,700 65,000 -11% 10-16 LID 1,140 1,367 1,339 1,500 1,500 1,500 0% 10-17 WORKERS COMPENSATION 9,455 9,233 9,203 10,800 10,800 14,500 34% 10-19 PENSION 11,792 66,730 51,801 48,300 48,300 45,700 -5% 10-20 OPEB 19,635 27,783 29,247 31,800 31,800 27,200 -14% PERSONNEL COSTS 349,907 469,219 444,099 454,800 446,300 466,200 3% 20-23 PRINTING AND DUPLICATING - 101 - - - - 0% 20-26 PROGRAM EXPENSES/SUPPLIES 269,763 287,716 322,924 275,000 275,000 275,000 0% 20-29 UNIFORMS/UNIFORM ALLOW 1,036 1,312 1,174 1,400 1,400 1,400 0% 20-31 BOOKS 399 599 489 600 600 600 0% 20-32 SECURITY/SAFETY MATERIALS 730 1,094 227 400 400 400 0% 20-33 SMALL TOOLS 883 1,658 1,491 17,000 17,000 15,000 -12% 20-37 COMPUTER SOFTWARE 1,389 5,781 4,921 6,200 6,200 5,100 -18% 20-38 COMPUTER HARDWARE - - 1,199 - - 1,100 0% 20-46 CITY BLDG MAINT SUPPLIES - 7,986 5,312 6,500 6,500 5,500 -15% MATERIALS & SUPPLIES 274,200 306,247 337,737 307,100 307,100 304,100 -1% 30-21 TELEPHONE/FAX 494 649 663 1,100 1,100 1,100 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 50 346 913 2,500 2,500 2,000 -20% 30-31 CONTRACTUAL SERVICES - 24 - 500 500 500 0% 30-43 ENVIRONMENTAL EXPENSES 400 200 200 200 200 200 0% 30-62 GASOLINE 1,946 2,909 2,516 1,800 1,800 1,800 0% 30-67 RADIO REPAIRS/MAINTENANCE 3,689 491 371 500 500 400 -20% ADMINISTRATIVE EXPENDITURES 6,580 4,619 4,663 6,600 6,600 6,000 -9% OPERATING EXPENDITURES 630,686 780,084 786,500 768,500 760,000 776,300 1% 40-23 TRUCKS - PURCHASE - - - 84,000 84,500 31,000 -63% CAPITAL OUTLAY - - - 84,000 84,500 31,000 -63% TOTAL EXPENDITURES $ 630,686 $ 780,084 $ 786,500 $ 852,500 $ 844,500 $ 807,300 -5% OPERATING BUDGET STATS $ 630,686 $ 780,084 $ 786,500 $ 768,500 $ 760,000 $ 776,300 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -14% 24% 1% -2% -1% 2% REVENUES GENERAL FUND $ 630,686 $ 780,084 $ 786,500 $ 768,500 $ 760,000 $ 776,300 GOV. CAPITAL PROJECT FUND - 84,000 84,500 31,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 6.0 6.0 6.0 6.0 271

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE GROUNDS 110-1500-522 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 523,548 $ 443,450 $ 389,631 $ 495,300 $ 427,900 $ 495,400 0% 10-12 OVERTIME 10,147 15,057 12,002 8,300 13,300 12,200 47% 10-13 TEMPORARY HELP - - - - - 0% 10-14 FICA TAXES 40,186 34,204 29,366 38,500 34,500 38,800 1% 10-15 HEALTH INSURANCE 109,647 79,607 90,268 148,400 128,400 165,000 11% 10-16 L I D INSURANCE 3,011 2,135 2,006 2,800 2,800 2,800 0% 10-17 WORKERS COMPENSATION 21,398 15,134 13,303 20,000 20,600 25,500 28% 10-18 EDUCATIONAL ASSISTANCE - 0% 10-19 PENSION 24,355 183,267 138,898 152,300 132,300 165,900 9% 10-20 OPEB 45,640 40,196 45,042 57,900 52,900 47,800 -17% PERSONNEL COSTS 777,930 813,049 720,515 923,500 812,700 953,400 3% 20-21 FURNITURE/FIXTURES - 0% 20-22 OFFICE SUPPLIES - - - - - - 0% 20-23 PRINTING AND DUPLICATING - 0% 20-25 CUSTODIAL 235 285 199 300 300 300 0% 20-26 PROGRAM EXPENSES/SUPPLIES 40,882 32,194 35,906 41,000 41,000 41,000 0% 20-28 MEDICAL SUP & PHYSICALS - - - - - - 0% 20-29 UNIFORMS/UNIFORM ALLOW 3,021 2,245 2,705 3,200 3,200 3,400 6% 20-31 BOOKS - 0% 20-32 SECURITY/SAFETY MATERIALS 2,725 2,634 1,527 1,800 1,800 1,600 -11% 20-33 SMALL TOOLS 2,945 3,135 2,159 3,000 3,000 3,000 0% 20-38 COMPUTER HARDWARE - - - 400 400 - -100% 20-44 SAND AND SALT 315 353 1,080 600 600 400 -33% 20-46 CITY BLDG MAINT SUPPLIES 322 35 498 800 800 500 -38% 20-58 WATER/SEWER 2,718 1,854 2,456 3,200 3,200 3,000 -6% MATERIALS & SUPPLIES 53,163 42,736 46,530 54,300 54,300 53,200 -2% 30-21 TELEPHONE/FAX 507 471 471 1,100 1,100 1,100 0% 30-23 ELECTRICITY 2,899 2,078 2,229 4,300 4,300 4,000 -7% 30-24 HEATING OIL/GAS 5,446 6,093 6,691 7,500 7,500 6,000 -20% 30-25 ADVERTISEMENT - 0% 30-27 SUBSCRIPTIONS AND DUES 435 260 416 500 500 500 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 1,226 1,121 1,711 1,600 1,600 1,600 0% 30-31 CONTRACTUAL SERVICES 23,282 96,425 104,763 141,500 185,000 112,800 -20% 30-43 ENVIRONMENTAL EXPENSES 13,148 3,335 3,585 3,700 3,700 3,700 0% 30-44 AGENCY BILLING-TEMP HELP 20,507 22,040 26,794 31,000 31,000 31,000 0% 30-62 GASOLINE 32,037 29,384 23,626 25,000 15,000 18,000 -28% 30-65 MAINT EQUIP REPAIRS/MAINT 14,291 12,163 13,641 15,000 15,000 15,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 16,618 1,979 1,186 1,300 1,300 1,000 -23% ADMINISTRATIVE EXPENDITURES 130,396 175,349 185,113 232,500 266,000 194,700 -16% OPERATING EXPENSES 961,489 1,031,134 952,159 1,210,300 1,133,000 1,201,300 -1% 40-23 TRUCKS - PURCHASE 39,157 - 65,947 94,900 96,100 31,200 -67% 40-24 MAINT EQUIP - PURCHASE 72,610 30,249 - 106,200 89,100 27,000 -75% CAPITAL OUTLAY 111,767 30,249 65,947 201,100 185,200 58,200 -71% TOTAL EXPENDITURES $ 1,073,256 $ 1,061,383 $ 1,018,106 $ 1,411,400 $ 1,318,200 $ 1,259,500 -11% OPERATING BUDGET STATS $ 961,489 $ 1,031,134 $ 952,159 $ 1,210,300 $ 1,133,000 $ 1,201,300 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 0% 7% -8% 27% -6% 6% REVENUES GENERAL FUND $ 961,489 $ 1,031,134 $ 952,159 $ 1,210,300 $ 1,133,000 $ 1,201,300 GOV. CAPITAL PROJECT FUND 111,767 30,249 65,947 201,100 185,200 58,200 PERSONNEL BUDGETED FULL-TIME POSITIONS 14.0 13.0 13.0 13.0 13.0 13.0 BUDGETED PART-TIME POSITIONS - - 1.0 - - - 272

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SANITATION 110-1800-555 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 365,463 $ 394,767 $ 409,168 $ 372,300 $ 374,000 $ 382,100 3% 10-12 OVERTIME 13,406 26,215 17,988 12,100 16,100 17,500 45% 10-14 FICA TAXES 28,287 31,054 31,619 29,400 30,700 30,500 4% 10-15 HEALTH INSURANCE 82,618 82,708 87,235 104,500 89,500 111,000 6% 10-16 L I D INSURANCE 2,074 2,062 2,206 1,800 1,800 1,700 -6% 10-17 WORKERS COMPENSATION 15,368 13,913 14,156 15,500 16,200 20,100 30% 10-19 PENSION 17,298 121,754 124,738 104,300 101,800 133,100 28% 10-20 OPEB 31,803 41,110 48,295 43,800 43,800 36,900 -16% PERSONNEL COSTS 556,317 713,584 735,405 683,700 673,900 732,900 7% 20-26 PROGRAM EXPENSES/SUPPLIES 11,476 20,586 29,843 20,000 23,000 20,000 0% 20-29 UNIFORMS/UNIFORM ALLOW 2,190 2,272 2,431 2,700 2,700 2,900 7% 20-32 SECURITY/SAFETY MATERIALS 1,983 2,496 910 1,000 1,000 1,000 0% 20-33 SMALL TOOLS 246 287 181 400 400 300 -25% 20-38 COMPUTER HARDWARE - - - 400 400 - -100% 20-46 CITY BLDG MAINT SUPPLIES 865 1,612 661 500 500 500 0% MATERIALS & SUPPLIES 16,762 27,253 34,027 25,000 28,000 24,700 -1% 30-21 TELEPHONE/FAX 468 571 508 300 300 300 0% 30-25 ADVERTISEMENT 453 673 673 700 700 700 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 40 610 1,975 100 100 100 0% 30-31 CONTRACTUAL SERVICES 1,215,190 1,252,670 1,278,757 1,306,600 1,306,600 1,157,800 -11% 30-43 ENVIRONMENTAL EXPENSES 5,837 1,951 1,607 5,000 5,000 5,000 0% 30-44 AGENCY BILLING-TEMP HELP 74,418 38,506 40,145 35,000 62,000 35,000 0% 30-62 GASOLINE 120,912 120,599 91,119 100,000 73,000 75,000 -25% 30-64 TRUCK REPAIRS/MAINTENANCE - (1,856) - - - - 0% 30-67 RADIO REPAIRS/MAINTENANCE 13,490 1,666 1,193 1,500 1,500 1,300 -13% ADMINISTRATIVE EXPENDITURES 1,430,808 1,415,391 1,415,977 1,449,200 1,449,200 1,275,200 -12% OPERATING EXPENSES 2,003,887 2,156,228 2,185,408 2,157,900 2,151,100 2,032,800 -6% 40-23 TRUCKS - PURCHASE 130,758 387,504 247,858 449,000 449,000 261,500 -42% CAPITAL OUTLAY 130,758 387,504 247,858 449,000 449,000 261,500 -42% TOTAL EXPENDITURES $ 2,134,645 $ 2,543,731 $ 2,433,267 $ 2,606,900 $ 2,600,100 $ 2,294,300 -12% OPERATING BUDGET STATS $ 2,003,887 $ 2,156,228 $ 2,185,408 $ 2,157,900 $ 2,151,100 $ 2,032,800 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -4% 8% 1% -1% 0% -5% REVENUES GENERAL FUND $ 2,003,887 $ 2,156,228 $ 2,185,408 $ 2,157,900 $ 2,151,100 $ 2,032,800 GOV. CAPITAL PROJECT FUND 130,758 387,504 247,858 449,000 449,000 261,500 PERSONNEL BUDGETED FULL-TIME POSITIONS 11.0 11.0 11.0 10.0 10.0 10.0 273

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE STREET 110-1800-554 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 363,352 $ 241,483 $ 221,369 $ 287,200 $ 263,000 $ 308,500 7% 10-12 OVERTIME 4,465 10,867 7,574 4,100 8,100 7,900 93% 10-14 FICA TAXES 28,166 18,354 16,404 22,300 22,400 24,200 9% 10-15 HEALTH INSURANCE 74,415 64,580 65,653 101,900 81,900 118,700 16% 10-16 L I D INSURANCE 1,905 1,329 1,267 1,600 1,600 1,800 13% 10-17 WORKERS COMPENSATION 11,630 8,013 7,578 11,700 11,700 15,900 36% 10-18 EDUCATIONAL ASSISTANCE 1,687 570 - - - - 0% 10-19 PENSION 15,679 70,123 52,677 46,400 46,400 82,200 77% 10-20 OPEB 27,945 24,877 25,908 34,100 31,600 29,800 -13% PERSONNEL COSTS 529,244 440,197 398,432 509,300 466,700 589,000 16% 20-26 PROGRAM EXPENSES/SUPPLIES 31,104 23,701 858 35,000 15,000 186,900 434% 20-29 UNIFORMS/UNIFORM ALLOW 2,148 2,080 1,634 2,100 2,100 2,000 -5% 20-32 SECURITY/SAFETY MATERIALS 2,039 2,252 1,117 2,000 2,000 1,500 -25% 20-33 SMALL TOOLS 2,433 2,810 2,341 2,500 2,500 2,500 0% 20-38 COMPUTER HARDWARE - - - 400 400 1,100 175% 20-41 STREET REPAIRING MATERIAL 7,171 9,385 11,631 10,000 10,000 10,000 0% 20-42 STREET CLEANING SUPPLIES 2,514 1,887 2,357 3,000 3,000 3,000 0% 20-43 STREET SIGNS/MARKING 22,037 15,367 17,323 16,000 16,000 16,000 0% 20-44 SAND AND SALT 6,593 23,484 20,559 10,000 10,000 13,800 38% 20-46 CITY BLDG MAINT SUPPLIES 10,137 279 50 200 200 200 0% 20-62 STORM SEWER SUPPLIES - 2,910 8,373 10,000 10,000 10,000 0% 20-64 DITCH MAINTENANCE 26 11,862 56 - - - 0% MATERIALS & SUPPLIES 86,202 96,017 66,299 91,200 71,200 247,000 171% 30-21 TELEPHONE/FAX 461 451 518 800 800 800 0% 30-25 ADVERTISEMENT 792 495 670 700 700 700 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 8,790 2,327 680 100 100 100 0% 30-29 CONSULTING FEES 893 - - 1,500 1,500 1,500 0% 30-31 CONTRACTUAL SERVICES 590 31,450 16,585 1,200 1,200 264,900 21975% 30-43 ENVIRONMENTAL EXPENSES - - 1,939 2,000 2,000 2,000 0% 30-44 AGENCY BILLING-TEMP HELP 4,294 13,867 16,951 15,000 25,000 15,000 0% 30-62 GASOLINE 48,443 52,640 39,391 46,000 30,000 38,000 -17% 30-65 MAINT EQUIP REPAIRS/MAINT 8,023 1,740 1,000 5,000 5,000 3,000 -40% 30-67 RADIO REPAIRS/MAINTENANCE 17,340 1,985 1,369 1,700 1,700 1,500 -12% 30-99 SNOW EMERGENCY - - - - 52,600 - 0% ADMINISTRATIVE EXPENDITURES 89,624 104,953 79,101 74,000 120,600 327,500 343% OPERATING EXPENDITURES 705,071 641,167 543,832 674,500 658,500 1,163,500 72% 40-23 TRUCKS - PURCHASE 16,704 138,789 170,086 38,500 46,000 - -100% 40-25 OTHER EQUIPMENT PURCHASE - 38,300 130,808 - - - 0% 40-31 CONSTRUCTION - PURCHASE 134,010 1,272,104 3,296,269 1,390,000 3,689,000 1,026,000 -26% CAPITAL OUTLAY 150,714 1,449,193 3,597,163 1,428,500 3,735,000 1,026,000 -28% TOTAL EXPENDITURES $ 855,785 $ 2,090,359 $ 4,140,995 $ 2,103,000 $ 4,393,500 $ 2,189,500 4% OPERATING BUDGET STATS $ 705,071 $ 641,167 $ 543,832 $ 674,500 $ 658,500 $ 1,163,500 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % OF CHANGE -19% -9% -15% 24% -2% 77% REVENUES GENERAL FUND $ 705,071 $ 641,167 $ 543,832 $ 674,500 $ 658,500 $ 1,163,500 GOV. CAPITAL PROJECT FUND 150,714 1,449,193 3,597,163 1,428,500 3,735,000 1,026,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 8.0 8.0 8.0 8.0 8.0 274

 PUBLIC WORKS WATER/ WASTEWATER  ELECTRIC

WATER/WASTEWATER FUND BUDGET REVIEW Fiscal Year 2016-2017 May 2016 – Budget Review Hearing 277

Water/Wastewater Engineering Personnel Costs 453,600 0% Materials & Supplies 16,300 17% Administrative Expenditures 46,600 7% Overall Operating Expenses 516,500 0% Capital Outlay 30,400 0% Total Expenditures 546,900 6% Highlights: Materials & Supplies expenditures are increased by $2,400 for computer hardware and books. Administrative expenditures are decreased by $2,500 for subscriptions and dues and $1,200 for gasoline. 278

Water Management Personnel Costs 527,400 1% Materials & Supplies 71,800 4% Administrative Expenditures 56,200 23% Overall Operating Expenses 655,400 3% Capital Outlay 1,338,800 34% Total Expenditures 1,994,200 26% Highlights: Personnel costs decreased as a result of lower OPEB costs. Materials & Supplies increased by $2,800 due to increases in medical supplies and computer hardware. Administrative Expenditures decreased $16,600 for gasoline, training/conf./food/travel, contractual services, maintenance equip repairs and radio repairs/maintenance. Capital Expenses decreased by $790,700 mainly due to the transfer of Water Treatment Plant Process Improvements to Water Treatment Plant Division. Capital Expenses increased $88,100 for vehicles and other equipment. 279

Wastewater Management Personnel Costs 654,400 2% Materials & Supplies 88,200 6% Administrative Expenditures 219,800 9% Overall Operating Expenses 962,400 1% Capital Outlay 2,021,200 11% Total Expenditures 2,983,600 7% Highlights: Personnel costs increased $30,100 due wages and worker’s compensation with an offsetting decrease of $19,100 in OPEB, pension and overtime. Materials & Supplies increased $3,500 in medical supplies and small increases for security/safety materials and computer hardware. Administrative Expenses decreased $22,200 in gasoline, electricity, and radio repairs and maintenance. Capital Expenses have increased by $199,100. 280

Water Treatment Personnel Costs 1,040,100 3% Materials & Supplies 159,800 10% Administrative Expenditures 527,500 27% Overall Operating Expenses 1,727,400 10% Capital Outlay 1,200,000 0% Total Expenditures 2,927,400 53% Highlights: Personnel costs are increased for wages and benefit costs offset by a decrease in OPEB cost. Materials & Supplies decreased by $20,000 for chemicals and additives due to decreased water demand from Garrison Energy Center and increased $2,700 in computer hardware. Administrative Expenditures decreased $160,000 in electricity as a result of Calpine demand, $28,800 in contractual services and $2,000 in gasoline. Capital Outlay increased $1,200,000 due to Water Treatment Plant Process Improvements incorrectly budgeted in Water Management last fiscal year. 281

FY 2017 ANNUAL OPERATING BUDGET - DOVER, DELAWARE CITY MANAGER DEPARTMENT OF PUBLIC WORKS - WATER / WASTEWATER FUND FISCAL YEAR 2017 ORGANIZATION CHART PUBLIC WORKS DIRECTOR / CITY ENGINEER 1 (accounted for in Public Works Administration) WATER WASTEWATER WATER TREATMENT WATER / WASTEWATER MANAGEMENT MANAGEMENT & PRODUCTION ENG. & INSPECTIONS PUBLIC WORKS OPERATIONS MANAGER WATER / WW MANAGER 1 (accounted for in Public Works Administration) 1 WATER / WASTEWATER MAINTENANCE SUPERVISOR WATER PROD. SUPER. CIVIL ENGINEER I 1 (accounted for in Water Management) 1 2 UTIL. CON. CREW LEADER UTILITY MAINT. MECH. II WATER TR. PLANT OP. II CONSTRUCTION MGR. 1 3 4 1 CREW LEADER UTILITY MAINT. MECH. I UTILITY MAINT. MECH. II PUBLIC WORKS INSPECT. 1 3 1 1 HEAVY EQUIP. OPER. I WATER SERVICE PERSON WATER TR. PLANT OP. I 5 1 1 7 MOTOR EQUIP. OPER. III MOTOR EQUIP. OPER. II 13 1 2 MOTOR EQUIP. OPER. II MOTOR EQUIP. OPER. I 1 2 35 6 11 282

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER/WASTEWATER ENGINEERING 412/417-2600-553 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 319,364 $ 243,209 $ 285,409 $ 303,400 $ 311,100 $ 311,800 3% 10-12 OVERTIME 949 927 943 800 800 1,000 25% 10-13 TEMPORARY HELP - 10,244 - - - - 0% 10-14 FICA TAXES 23,723 18,781 21,158 23,300 23,600 23,900 3% 10-15 HEALTH INSURANCE 48,610 39,707 42,421 52,400 52,400 52,000 -1% 10-16 L I D INSURANCE 1,818 1,341 1,468 1,900 1,900 1,900 0% 10-17 WORKERS COMPENSATION 2,694 896 1,003 1,200 1,200 1,300 8% 10-19 PENSION 14,684 67,034 43,909 45,400 45,400 49,900 10% 10-20 OPEB 18,007 16,159 15,163 25,300 20,300 11,800 -53% PERSONNEL COSTS 429,849 398,297 411,473 453,700 456,700 453,600 0% 20-22 OFFICE SUPPLIES 861 2,522 3,818 2,700 2,700 2,700 0% 20-29 UNIFORMS/UNIFORM ALLOW 38 - 300 200 200 200 0% 20-31 BOOKS 155 - 420 400 400 800 100% 20-32 SECURITY/SAFETY MATERIALS 947 806 244 300 300 300 0% 20-33 SMALL TOOLS - 40 56 100 100 100 0% 20-37 COMPUTER SOFTWARE 7,920 8,116 11,818 9,800 9,800 9,800 0% 20-38 COMPUTER HARDWARE - - 1,296 400 400 2,400 500% MATERIALS & SUPPLIES 9,920 11,484 17,952 13,900 13,900 16,300 17% 30-21 TELEPHONE/FAX 766 1,342 1,138 1,400 1,400 1,700 21% 30-27 SUBSCRIPTIONS AND DUES 1,332 1,116 540 6,600 6,600 4,100 -38% 30-28 TRAINING/CONF/FOOD/TRAVEL 50 2,398 1,147 900 900 1,100 22% 30-31 CONTRACTUAL SERVICES 33,678 34,964 30,696 35,000 35,000 35,000 0% 30-39 IN-HOUSE TRAINING 650 2,825 1,575 1,500 1,500 1,500 0% 30-62 GASOLINE 5,946 6,138 3,820 4,000 4,000 2,800 -30% 30-67 RADIO REPAIRS/MAINTENANCE 4,523 408 365 500 500 400 -20% ADMINISTRATIVE EXPENDITURES 46,945 49,192 39,281 49,900 49,900 46,600 -7% OPERATING EXPENDITURES 486,714 458,973 468,706 517,500 520,500 516,500 0% 40-23 TRUCKS - PURCHASE 29,208 - - - - 30,400 0% CAPITAL OUTLAY 29,208 - - - - 30,400 0% TOTAL EXPENDITURES $ 515,922 $ 458,973 $ 468,706 $ 517,500 $ 520,500 $ 546,900 6% OPERATING BUDGET STATS $ 486,714 $ 458,973 $ 468,706 $ 517,500 $ 520,500 $ 516,500 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -4% -6% 2% 10% 1% -1% REVENUES WATER/WASTEWATER FUND $ 486,714 $ 458,973 $ 468,706 $ 517,500 $ 520,500 $ 516,500 WATER/WASTEWATER I & E FUND 29,208 - - - - 30,400 PERSONNEL BUDGETED FULL-TIME POSITIONS 6.0 6.0 5.0 5.0 5.0 5.0 283

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER MANAGEMENT 412/417-6800-568 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 146,288 $ 187,126 $ 154,580 $ 279,700 $ 284,000 $ 289,200 3% 10-12 OVERTIME 7,354 11,755 8,632 13,400 14,700 12,000 -10% 10-14 FICA TAXES 11,138 14,772 11,981 22,400 22,700 23,000 3% 10-15 HEALTH INSURANCE 76,590 54,365 39,661 81,400 78,900 78,000 -4% 10-16 L I D INSURANCE 1,540 1,077 894 1,600 1,600 1,600 0% 10-17 WORKERS COMPENSATION 6,156 6,568 5,408 11,800 12,000 15,200 29% 10-19 PENSION 6,787 67,879 46,449 98,300 98,300 97,700 -1% 10-20 OPEB 18,163 15,533 12,515 22,900 22,900 10,700 -53% PERSONNEL COSTS 274,016 359,076 280,120 531,500 535,100 527,400 -1% 20-28 MEDICAL SUP & PHYSICALS 100 100 515 600 600 2,500 317% 20-29 UNIFORMS/UNIFORM ALLOW 609 783 593 1,400 1,400 1,400 0% 20-32 SECURITY/SAFETY MATERIALS 727 970 123 1,300 1,300 1,300 0% 20-33 SMALL TOOLS 7,215 6,125 6,220 5,500 5,500 5,500 0% 20-38 COMPUTER HARDWARE - - - 200 200 1,100 450% 20-46 CITY BLDG MAINT SUPPLIES 4 - - - - - 0% 20-51 WATER/SEWER SYSTEM SUP 49,200 50,297 65,653 50,000 50,000 50,000 0% 20-53 METERS/METER SUPPLIES 11,901 9,928 9,427 10,000 10,000 10,000 0% 20-54 PUMPING STATION SUPPLIES - 130 - - - - 0% MATERIALS & SUPPLIES 69,755 68,332 82,531 69,000 69,000 71,800 4% 30-21 TELEPHONE/FAX 4,126 3,907 4,067 4,000 4,000 4,000 0% 30-25 ADVERTISEMENT 2,340 2,478 2,562 2,500 2,500 2,500 0% 30-27 SUBSCRIPTIONS AND DUES 2,837 2,800 2,901 2,900 2,900 2,900 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 60 3,356 2,839 2,800 2,800 1,800 -36% 30-29 CONSULTING FEES 941 1,683 1,880 2,000 2,000 2,000 0% 30-31 CONTRACTUAL SERVICES 26,120 47,214 8,259 28,000 28,000 25,000 -11% 30-62 GASOLINE 19,772 19,877 15,466 28,000 16,000 16,000 -43% 30-64 TRUCK REPAIRS/MAINTENANCE - 8 (1,668) - - - 0% 30-65 MAINT EQUIP REPAIRS/MAINT 368 349 300 1,200 1,200 1,000 -17% 30-67 RADIO REPAIRS/MAINTENANCE 15,366 817 274 1,400 1,400 1,000 -29% ADMINISTRATIVE EXPENDITURES 71,929 82,489 36,880 72,800 60,800 56,200 -23% OPERATING EXPENDITURES 415,700 509,897 399,530 673,300 664,900 655,400 -3% 40-23 TRUCKS - PURCHASE 153,036 26,780 - 44,100 104,000 132,200 200% 40-25 OTHER EQUIP - PURCHASE 19,128 - - - - 200,000 0% 40-31 CONSTRUCTION - PURCHASE 915,012 1,341,979 3,392,546 1,984,500 5,338,600 993,800 -50% 40-34 WATER LINES 67,675 - - - - - 0% CAPITAL OUTLAY 1,154,852 1,368,759 3,392,546 2,028,600 5,442,600 1,338,800 -34% TOTAL EXPENDITURES $ 1,570,552 $ 1,878,655 $ 3,792,076 $ 2,701,900 $ 6,107,500 $ 1,994,200 -26% OPERATING BUDGET STATS $ 415,700 $ 509,897 $ 399,530 $ 673,300 $ 664,900 $ 655,400 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 5% 23% -22% 69% -1% -1% REVENUES WATER/WASTEWATER FUND $ 415,700 $ 509,897 $ 399,530 $ 673,300 $ 664,900 $ 655,400 WATER/WASTEWATER I & E FUND 1,154,852 1,368,759 3,392,546 2,028,600 5,442,600 1,338,800 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 4.0 6.0 6.0 6.0 284

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WASTE WATER MANAGEMENT 412/417-6900-569 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 304,371 $ 293,585 $ 324,631 $ 374,300 $ 299,300 $ 396,100 6% 10-12 OVERTIME 26,562 24,351 23,559 27,000 14,000 25,000 -7% 10-14 FICA TAXES 25,167 23,281 25,370 30,700 25,700 32,200 5% 10-15 HEALTH INSURANCE 26,303 61,170 72,166 121,300 91,300 123,000 1% 10-16 L I D INSURANCE 756 1,441 1,605 1,900 1,900 2,000 5% 10-17 WORKERS COMPENSATION 13,355 10,501 10,987 16,200 14,200 21,200 31% 10-19 PENSION 14,252 57,039 39,070 42,300 40,300 40,300 -5% 10-20 OPEB 10,078 22,987 25,897 29,700 25,700 14,600 -51% PERSONNEL COSTS 420,845 494,353 523,286 643,400 512,400 654,400 2% 20-28 MEDICAL SUP & PHYSICALS 88 75 - 700 700 4,200 500% 20-29 UNIFORMS/UNIFORM ALLOW 1,938 1,827 2,395 3,000 3,000 3,000 0% 20-32 SECURITY/SAFETY MATERIALS 2,591 2,725 1,630 3,000 3,000 3,600 20% 20-33 SMALL TOOLS 2,723 5,083 4,072 5,000 5,000 5,000 0% 20-35 CHEMICALS & ADDITIVES 2,117 2,734 - 2,000 2,000 2,000 0% 20-37 COMPUTER SOFTWARE 3,600 3,600 3,600 3,600 3,600 3,600 0% 20-38 COMPUTER HARDWARE - - - 200 200 1,100 450% 20-46 CITY BLDG MAINT SUPPLIES 300 308 46 500 500 500 0% 20-51 WATER/SEWER SYSTEM SUP 9,510 13,768 17,202 16,000 16,000 16,000 0% 20-53 METERS/METER SUPPLIES 11,952 9,676 9,987 10,000 10,000 10,000 0% 20-54 PUMPING STATION SUPPLIES 36,851 37,244 20,553 38,000 38,000 38,000 0% 20-58 WATER/SEWER 997 970 1,741 1,200 1,200 1,200 0% MATERIALS & SUPPLIES 72,667 78,011 61,225 83,200 83,200 88,200 6% 30-21 TELEPHONE/FAX 4,126 3,970 4,030 4,000 4,000 4,000 0% 30-23 ELECTRICITY 171,042 155,493 134,248 155,000 148,000 145,000 -6% 30-24 HEATING OIL/GAS - - 3,065 - - - 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 61 7,020 498 100 100 100 0% 30-29 CONSULTING FEES - 2,256 322 2,000 2,000 2,000 0% 30-31 CONTRACTUAL SERVICES 90,298 140,589 41,572 52,500 52,500 52,500 0% 30-62 GASOLINE 30,840 28,010 22,130 27,000 15,000 15,000 -44% 30-64 TRUCK REPAIRS/MAINTENANCE 4 54 (1,668) - - - 0% 30-65 MAINT EQUIP REPAIRS/MAINT 5,803 2,080 1,167 600 600 600 0% 30-67 RADIO REPAIRS/MAINTENANCE 6,865 1,551 649 800 800 600 -25% ADMINISTRATIVE EXPENDITURES 309,039 341,024 206,013 242,000 223,000 219,800 -9% OPERATING EXPENDITURES 802,551 913,389 790,525 968,600 818,600 962,400 -1% 40-23 TRUCKS - PURCHASE 234,994 26,780 - - 245,900 - 0% 40-24 MAINT EQUIP REPAIRS/MAINT - - - 59,600 59,600 47,200 -21% 40-25 OTHER EQUIPMENT 19,128 9,330 - - - 200,000 0% 40-31 CONSTRUCTION - PURCHASE 1,561,447 698,929 4,277,921 1,762,500 4,993,600 1,774,000 1% 40-35 SEWER LINES - - - - - - 0% CAPITAL OUTLAY 1,815,569 735,039 4,277,921 1,822,100 5,299,100 2,021,200 11% TOTAL EXPENDITURES $ 2,618,120 $ 1,648,428 $ 5,068,446 $ 2,790,700 $ 6,117,700 $ 2,983,600 7% OPERATING BUDGET STATS $ 802,551 $ 913,389 $ 790,525 $ 968,600 $ 818,600 $ 962,400 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -9% 14% -13% 23% -15% 18% REVENUES WATER/WASTEWATER FUND $ 802,551 $ 913,389 $ 790,525 $ 968,600 $ 818,600 $ 962,400 WATER/WASTEWATER I & E FUND 1,815,569 735,039 4,277,921 1,822,100 5,299,100 2,021,200 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 10.0 11.0 11.0 11.0 11.0 285

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE WATER TREATMENT PLANT 412/417-7600-576 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 411,080 $ 450,665 $ 456,846 $ 576,500 $ 558,800 $ 589,400 2% 10-12 OVERTIME 34,107 24,591 26,750 32,300 49,300 30,000 -7% 10-14 FICA TAXES 32,751 34,229 34,787 46,500 47,000 47,400 2% 10-15 HEALTH INSURANCE 113,941 122,400 121,656 173,900 163,900 189,600 9% 10-16 L I D INSURANCE 2,272 2,395 2,441 3,100 3,100 3,200 3% 10-17 WORKERS COMPENSATION 18,052 15,697 16,044 24,600 24,900 31,200 27% 10-19 PENSION 20,019 127,835 114,908 112,600 124,600 127,100 13% 10-20 OPEB 28,426 36,227 37,429 45,100 45,100 22,200 -51% PERSONNEL COSTS 660,649 814,038 810,861 1,014,600 1,016,700 1,040,100 3% 20-23 PRINTING AND DUPLICATING 399 565 - - - - 0% 20-25 CUSTODIAL 185 181 348 600 600 600 0% 20-29 UNIFORMS/UNIFORM ALLOW 3,316 2,704 3,266 5,100 5,100 5,100 0% 20-31 BOOKS 155 98 - - - - 0% 20-32 SECURITY/SAFETY MATERIALS 4,056 3,030 1,815 2,000 2,000 2,000 0% 20-33 SMALL TOOLS 1,156 3,826 4,492 4,500 4,500 4,500 0% 20-35 CHEMICALS & ADDITIVES 107,414 106,699 111,699 150,000 135,000 130,000 -13% 20-38 COMPUTER HARDWARE - - - 400 400 3,100 675% 20-46 CITY BLDG MAINT SUPPLIES 1,467 3,295 2,354 2,500 2,500 2,500 0% 20-49 WELL SUPPLIES/REHAB 12,041 10,982 8,645 12,000 12,000 12,000 0% MATERIALS & SUPPLIES 130,189 131,381 132,618 177,100 162,100 159,800 -10% 30-21 TELEPHONE/FAX 182 188 190 500 500 500 0% 30-23 ELECTRICITY 431,649 361,885 382,997 600,000 450,000 440,000 -27% 30-24 HEATING OIL/GAS 1,565 5,544 8,130 6,000 6,000 6,000 0% 30-25 ADVERTISEMENT - - 517 500 500 500 0% 30-27 SUBSCRIPTIONS AND DUES 400 500 400 700 700 700 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 180 180 412 700 700 700 0% 30-31 CONTRACTUAL SERVICES 147,493 156,908 99,030 88,600 88,600 59,800 -33% 30-62 GASOLINE 12,031 10,992 9,376 11,000 7,000 9,000 -18% 30-66 OTHER EQUIP REPAIRS/MAINT 1,558 7,357 7,350 10,000 10,000 10,000 0% 30-67 RADIO REPAIRS/MAINTENANCE 4,443 491 438 300 300 300 0% ADMINISTRATIVE EXPENDITURES 599,501 544,046 508,839 718,300 564,300 527,500 -27% OPERATING EXPENDITURES 1,390,340 1,489,465 1,452,318 1,910,000 1,743,100 1,727,400 -10% 40-23 TRUCKS - PURCHASE 29,208 - 33,771 - - - 0% 40-31 CONSTRUCTION PURCHASES - - - - 284,400 1,200,000 0% CAPITAL OUTLAY 29,208 - 33,771 - 284,400 1,200,000 0% TOTAL EXPENDITURES $ 1,419,548 $ 1,489,465 $ 1,486,089 $ 1,910,000 $ 2,027,500 $ 2,927,400 53% OPERATING BUDGET STATS $ 1,390,340 $ 1,489,465 $ 1,452,318 $ 1,910,000 $ 1,743,100 $ 1,727,400 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -4% 7% -2% 32% -9% -1% REVENUES WATER/WASTEWATER FUND $ 1,390,340 $ 1,489,465 $ 1,452,318 $ 1,910,000 $ 1,743,100 $ 1,727,400 WATER/WASTEWATER I & E FUND 29,208 - 33,771 - 284,400 1,200,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 10.0 11.0 13.0 13.0 13.0 286

ELECTRIC FUND BUDGET REVIEW Fiscal Year 2016-2017 May 2016 – Budget Review Hearing 288

Electric Administration Personnel Costs 479,700 29% Materials & Supplies 149,500 2% Administrative Expenditures 300,500 6% Overall Operating Expenses 929,700 11% Highlights: Personnel Costs increased due to the transfer from General Fund – Customer Service the Key Account position. Originally budgeted for in FY16. This position is currently being recruited. Materials and Supplies increased $3,000 in city building maintenance supplies and a small decrease of $600 in computer hardware. Administrative expenses increased by $29,400 for consulting fees and contractual services offset by a decrease of $50,000 in legal expenses. 289

Electric T&D Personnel Costs 2,652,500 14% Materials & Supplies 434,600 2% Administrative Expenditures 518,600 6% Overall Operating Expenses 3,605,700 11% Capital Outlay 1,975,000 32% Total Expenditures 5,580,700 20% Highlights: Personnel costs decreased $474,600 due to decrease in pension expense and OPEB of $466,400 and $8,200 in overtime. Increase of $53,900 wage increases and health insurance. Materials & Supplies increased $10,000 in meters with an offsetting decrease of $18,400 in electric material/supplies and computer hardware. Administrative Expenses decreased $33,800 in gasoline, training/travel, and environmental expenses. Capital Outlay decreased $1,000,000 for New Developments and $397,600 for vehicles. Increased $450,000 for Public Works wetlands project and $25,000 in other equipment. 290

Electric Engineering Personnel Costs 941,500 11% Materials & Supplies 61,000 5% Administrative Expenditures 245,400 15% Overall Operating Expenses 1,247,900 7% Capital Outlay 910,700 47% Total Budget 2,158,600 29% Highlights: Personnel Costs decreased $117,000 related to lower pension and OPEB expenses. Materials & Supplies decreased by $10,900 for electric materials/supplies and computer hardware and increased $7,600 for computer software. Administrative Expenses increased by $39,200 for training/travel and contractual services and decreased $6,800 in gasoline, other equipment repairs and electricity. Capital Outlay decreased $813,600 overall mainly due to reduction in distribution upgrades and 69 kV wire replacements. 291

Meter Reading Personnel Costs 350,600 8% Materials & Supplies 14,900 11% Administrative Expenditures 13,100 28% Overall Operating Expenses 378,600 5% Highlights: Personnel costs increased by $25,200 overall for an on-call employee to fill-in during absences and increased health insurance attributed to a budget miss of one employee’s coverage in the prior year. Materials and Supplies decreased by $2,200 for meter reading supplies, security/safety materials and furniture/fixtures offset by a small increase of $300 in uniforms. (Note – Percentage appears high because this is not a large budget.) Administrative Expenses decreased $5,000 in gasoline and $200 in radio repairs and maintenance. 292

Systems Operations Personnel Costs 651,700 4% Materials & Supplies 0 0% Overall Operating Expenses 651,700 4% Highlights: Personnel Costs related to overtime and health insurance increased. These items were offset by decreases in pension and OPEB cost. 293

Power Plant Operations Personnel Costs 3,654,000 14% Materials & Supplies 244,200 1% Administrative Expenditures 2,317,500 20% Overall Operating Expenditures 6,215,700 3% Capital Outlay 1,842,800 11% Total Expenditures 8,058,500 0% Highlights: Personnel Costs reflect a decrease attributed to contract changes in which the employee incentives are now included with the NAES incentive in a separate line item, as well as some personnel cost decrease as a result of retirements and personnel changes. Materials & Supplies increased by $10,700 due to increases in security and safety materials, computer hardware and software, and city building maintenance expense offset by decreases totaling $9,000 in water treatment chemicals and uniform expense. Administrative Expenses decreased by $385,300 mainly due to an increase of $564,400 in operator management fee and a decrease of $170,000 in operator incentive. Capital Outlay increased $187,800 mainly due to the increase in vehicles and equipment. 7 294

Power Supply 65 Series Supply Mgmt and Incentive Fees 996,000 0% 95 Series Purchases, capacity, and PJM Charges 41,510,600 3% 98 Fuel 431,900 68% Total Expenditures 42,938,500 1% Highlights: The budget includes power supply & risk management services, estimated power supply and fuel costs for Fiscal 2017. 295

Final Discussion and Wrap-Up 296

FY 2017 ANNUAL OPERATING BUDGET— DOVER, DELAWARE Electric Division Fiscal Year 2017 Organizational Chart City Manager Electric Electric Director Key Accounts Representative 1 1 Electric Transmission Administration System Operations Electric Engineering & Distribution Generation Administrative Assistant System Ops Crew Leader Eng Svcs & System Ops Super. Line Crew Superintendent Generation Manager 1 1 1 1 1 Electric Meter Tech Crew Leader Account Clerk II System Operators II Electrical Engineer I 1 1 4 1 Electric Meter Tech II Electrical Engineer I 1 1 Electric Meter Tech I 1 SCADA Tech 1 Journeyman-1st Class Lineman 8 Substation Tech. Crew Leader 1 Lineman Second Class 5 Substation Technician II 2 Lineman Third Class Electric Draftsman III 2 1 Lineman Crew Leader Engineering Crew Leader 3 1 Groundworker Engineering Fieldworker 2 1 T & D/Engineering Coordinator 1 297

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POWER PLANT OPERATIONS 480/487-8101-591 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES & WAGES $ 2,239,601 $ 2,221,763 $ 2,323,591 $ 2,558,900 $ 2,558,900 $ 2,400,400 -6% 10-12 OVERTIME 195,419 226,536 238,045 209,200 209,200 185,500 -11% 10-13 TEMPORARY HELP 20,992 14,067 - - - - 0% 10-18 EDUCATIONAL ASSISTANCE 2,874 432 - 2,500 2,500 2,500 0% 10-22 INCENTIVE ACUMULATOR 284,203 264,297 83,860 337,500 - - -100% 10-23 INCENTIVE BURDEN (21.0%) 52,288 45,705 21,417 70,900 - - -100% 10-24 BURDEN @ 40% 689,526 698,720 729,739 1,080,900 1,080,900 1,065,600 -1% PERSONNEL COSTS 3,484,903 3,471,521 3,396,652 4,259,900 3,851,500 3,654,000 -14% - 20-22 OFFICE SUPPLIES/SUBSCRIPT 11,083 6,876 7,099 7,000 7,000 7,000 0% 20-23 PRINTING & DUPLICATING 3,258 1,431 2,418 2,500 2,500 2,500 0% 20-25 JANITORIAL SERV/SUPPLIES 36,280 34,692 32,797 35,000 35,000 35,000 0% 20-28 MEDICAL SUPPLIES - 1,789 2,117 2,400 2,400 2,400 0% 20-29 UNIFORMS/UNIFORM ALLOW 5,856 12,544 14,612 13,000 13,000 10,000 -23% 20-32 SECURITY/SAFETY MATERIALS 10,162 12,006 9,614 8,200 8,200 13,200 61% 20-33 SMALL TOOLS 1,385 2,116 1,029 1,900 1,900 1,900 0% 20-35 WATER TREATMENT CHEMICALS 33,093 26,817 26,059 37,900 37,900 31,900 -16% 20-37 COMPUTER SOFTWARE 13,010 5,945 10,238 8,800 8,800 9,100 3% 20-38 COMPUTER HARDWARE 7,260 6,536 11,585 4,300 4,300 4,700 9% 20-46 CITY BUILDING MAINTENANCE 18,382 23,923 36,580 37,500 37,500 42,500 13% 20-58 WATER/SEWER 62,523 82,777 117,349 84,000 84,000 84,000 0% MATERIALS & SUPPLIES 202,291 217,451 271,497 242,500 242,500 244,200 1% 30-19 OPERATOR INSURANCE 400,253 413,302 415,500 415,000 415,000 405,500 -2% 30-21 TELEPHONE 15,429 9,354 8,230 10,200 10,200 9,000 -12% 30-22 POSTAGE 13,483 9,878 9,170 9,000 9,000 9,000 0% 30-23 ELECTRICITY 584,726 604,747 748,178 550,000 550,000 550,000 0% 30-24 HEATING OIL/GAS 11,825 29,451 13,695 26,000 26,000 40,000 54% 30-28 TRAINING/CONF/FOOD/TRAVEL 49,591 36,719 56,799 68,000 68,000 66,500 -2% 30-31 CONTRACTUAL SERVICES 156,971 97,223 98,680 74,300 74,300 76,300 3% 30-43 ENVIRONMENT EXPENSES 58,856 146,170 94,960 109,700 109,700 104,000 -5% 30-45 OPERATOR MANAGEMENT FEE 203,484 207,552 211,908 216,900 797,400 781,300 260% 30-46 OPERATOR INCENTIVE 162,788 160,984 54,493 170,000 - - -100% 30-47 HOME OFFICE LABOR 91,795 60,372 95,275 63,900 10,100 15,000 -77% 30-51 RIGHT OF WAY/PERMITS 44,410 44,365 37,465 36,900 36,900 36,900 0% 30-62 GASOLINE 4,930 3,599 4,191 3,400 3,400 2,000 -41% 30-66 OTHER EQUIPT/MAINTENANCE 58,319 56,151 42,277 34,600 34,600 41,700 21% 30-67 RADIO REPAIRS/MAINTENANCE 700 2,461 4,080 6,500 6,500 6,500 0% 30-80 AUXILLARY SYSTEMS 39,528 62,328 47,573 43,600 43,600 44,600 2% 30-81 BOILER SYSTEMS 60,587 34,217 242,908 21,000 21,000 47,000 124% 30-82 CONTINUOUS EMISSIONS MONI 13,082 15,529 15,374 4,000 4,000 4,000 0% 30-83 DCS CONTROL SYSTEM 4,508 7,584 68 9,700 9,700 9,700 0% 30-84 FIRE PROTECTION SYSTEM 11,846 6,689 11,958 14,500 14,500 22,500 55% 30-85 COOLING TOWER 5,233 5,421 2,090 5,000 5,000 5,000 0% 30-86 FUEL OIL/GAS SYSTEMS - - 1,136 3,000 3,000 3,000 0% 30-87 COMBUSTION TURBINE MAINT 19,879 14,728 13,039 13,000 13,000 18,000 38% 30-88 POWER DISTRIBUTION SYSTEM 8,447 5,215 67,394 12,000 12,000 10,000 -17% 30-89 TURBINE GENERATOR SYSTEMS 11,221 6,911 4,194 12,000 12,000 10,000 -17% ADMINISTRATIVE EXPENDITURES 2,031,889 2,040,950 2,300,635 1,932,200 2,288,900 2,317,500 20% OPERATING EXPENDITURES 5,719,083 5,729,922 5,968,784 6,434,600 6,382,900 6,215,700 -3% 40-23 TRUCK - PURCHASES - - - - - 65,800 40-25 OTHER EQUIP-PURCHASE - 80,370 - - - 59,000 0% 40-31 CONSTRUCTION-PURCHASE 929,027 1,466,647 1,899,229 1,655,000 2,299,800 1,718,000 4% CAPITAL OUTLAY 929,027 1,547,017 1,899,229 1,655,000 2,299,800 1,842,800 11% TOTAL EXPENDITURES $ 6,648,110 $ 7,276,939 $ 7,868,013 $ 8,089,600 $ 8,682,700 $ 8,058,500 0% OPERATING BUDGET STATS $ 5,719,083 $ 5,729,922 $ 5,968,784 $ 6,434,600 $ 6,382,900 $ 6,215,700 ACTUAL % of OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 4% 0% 4% 8% -1% -3% REVENUES ELECTRIC FUND - OPERATING $ 5,719,083 $ 5,729,922 $ 5,968,784 $ 6,434,600 $ 6,382,900 $ 6,215,700 ELECTRIC I & E FUND - CIP 929,027 1,547,017 1,899,229 1,655,000 2,299,800 1,842,800 298

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE POWER SUPPLY 480/487-8102-592 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 65-31 CONTRACTUAL SERVICES $ 157,955 $ 28,074 $ 266,856 $ - $ - $ - 0% 65-44 OPERATOR/SUPPLY MGMT FEE 996,000 996,000 996,000 996,000 996,000 996,000 0% 65 SERIES TOTAL 1,153,955 1,024,074 1,262,856 996,000 996,000 996,000 0% 95-48 3RD PARTY HEDGE PURCHASES 37,698,282 29,484,681 26,170,504 23,402,600 23,402,600 16,557,600 -29% 95-49 CAPACITY CHARGES 11,587,934 15,504,095 9,617,562 10,225,100 10,225,100 10,160,600 -1% 95-50 CAPACITY CREDITS (14,318,588) (15,065,472) (8,706,981) (10,472,100) (10,472,100) (7,355,100) -30% 95-58 SOLAR POWER SUPPLY 1,595,826 1,821,037 1,976,577 2,313,900 2,313,900 2,313,900 0% 95-59 SOLAR RENEWAL ENERGY CREDIT 370,255 337,741 372,329 363,400 363,400 363,400 0% 95-60 REC'S (Renewable Energy Credits) - - 572,515 673,400 673,400 673,400 0% 95-90 PJM CHARGES - TRANS. & FEES 7,103,571 7,433,120 5,389,169 7,932,500 7,932,500 7,603,800 -4% 95-91 PJM CHARGES - ENERGY 6,024,702 14,855,117 8,681,190 7,966,100 7,966,100 12,357,900 55% 95-92 PJM CREDITS (2,433,494) (5,946,189) (560,450) (360,000) (360,000) (360,000) 0% 95-93 PJM SPOT MARKET ENERGY - (862,233) (2,560,292) (1,708,300) (1,708,300) (804,900) -53% 95 SERIES TOTAL 47,628,490 47,561,896 40,952,122 40,336,600 40,336,600 41,510,600 3% 98-90 RGGI (Regional Greenhouse Gas Init.) - - 59,670 175,000 175,000 129,300 -26% 98-91 GAS FUEL 1,023,574 1,534,434 1,129,932 1,167,300 1,167,300 302,600 -74% 98-92 FUEL OIL PURCH FOR INVENT - - 4,276 - - - 0% 98-93 NO. 2 FUEL OIL - 1,180,850 535,166 - - - 0% 98 SERIES TOTAL 1,023,574 2,715,284 1,729,044 1,342,300 1,342,300 431,900 -68% OPERATING EXPENDITURES 49,806,020 51,301,254 43,944,022 42,674,900 42,674,900 42,938,500 1% TOTAL EXPENDITURES $ 49,806,020 $ 51,301,254 $ 43,944,022 $ 42,674,900 $ 42,674,900 $ 42,938,500 1% OPERATING BUDGET STATS $ 49,806,020 $ 51,301,254 $ 43,944,022 $ 42,674,900 $ 42,674,900 $ 42,938,500 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -6% 3% -14% -3% 0% 1% REVENUES ELECTRIC FUND $ 49,806,020 $ 51,301,254 $ 43,944,022 $ 42,674,900 $ 42,674,900 $ 42,938,500 299

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC TRANSMISSION & DISTRIBUTION 480/487-8200-562 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 1,433,173 $ 1,354,491 $ 1,357,167 $ 1,539,100 $ 1,555,200 $ 1,562,500 2% 10-12 OVERTIME 172,288 110,376 111,864 115,000 115,000 106,800 -7% 10-14 FICA TAXES 120,210 109,291 108,478 126,500 127,700 127,700 1% 10-15 HEALTH INSURANCE 255,422 242,437 207,713 271,500 271,500 283,500 4% 10-16 L I D INSURANCE 6,106 5,610 5,751 6,400 6,400 6,400 0% 10-17 WORKERS COMPENSATION 65,087 48,348 48,663 66,800 67,500 84,100 26% 10-19 PENSION 64,874 923,539 736,737 836,100 454,800 451,200 -46% 10-20 OPEB 86,687 94,699 97,309 111,800 36,800 30,300 -73% PERSONNEL COSTS 2,203,848 2,888,791 2,673,682 3,073,200 2,634,900 2,652,500 -14% 20-26 PROGRAM EXPENSES/SUPPLIES 383 - - - - - 0% 20-29 UNIFORMS/UNIFORM ALLOW 24,177 24,680 36,916 23,000 23,000 23,000 0% 20-32 SECURITY/SAFETY MATERIALS 18,456 18,280 33,706 18,000 18,000 18,000 0% 20-33 SMALL TOOLS 24,415 26,712 23,615 25,000 25,000 25,000 0% 20-38 COMPUTER HARDWARE 2,500 1,655 8,855 12,700 12,700 12,000 -6% 20-53 METERS/METER SUPPLIES 15,211 13,611 13,897 14,000 14,000 24,000 71% 20-58 WATER/SEWER 693 1,479 405 300 300 300 0% 20-61 ELEC MATERIALS/SUPPLIES 375,087 267,025 296,235 350,000 350,000 332,300 -5% MATERIALS & SUPPLIES 460,922 353,443 413,628 443,000 443,000 434,600 -2% 30-21 TELEPHONE/FAX 1,236 1,025 922 1,400 1,400 1,400 0% 30-23 ELECTRICITY 533 454 424 600 600 600 0% 30-24 HEATING OIL/GAS 5,963 7,519 7,592 6,000 6,000 6,000 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 7,985 3,521 2,234 12,700 12,700 8,900 -30% 30-31 CONTRACTUAL SERVICES 413,599 422,675 420,025 410,900 410,900 410,900 0% 30-39 IN-HOUSE TRAINING 1,933 - - - - - 0% 30-43 ENVIRONMENTAL EXPENSES 30,065 22,728 31,184 30,000 30,000 28,000 -7% 30-51 RIGHT OF WAY 5,955 5,955 5,955 6,000 6,000 6,000 0% 30-62 GASOLINE 61,986 58,891 45,633 60,000 40,000 32,000 -47% 30-64 TRUCK REPAIRS/MAINTENANCE 15,640 15,927 15,350 15,000 15,000 15,000 0% 30-66 OTHER EQUIP REPAIRS/MAINT 7,572 6,661 6,708 7,500 7,500 7,500 0% 30-67 RADIO REPAIRS/MAINTENANCE 13,236 2,363 2,124 2,300 2,300 2,300 0% ADMINISTRATIVE EXPENDITURES 565,703 547,720 538,151 552,400 532,400 518,600 -6% OPERATING EXPENDITURES 3,230,473 3,789,954 3,625,462 4,068,600 3,610,300 3,605,700 -11% 40-23 TRUCKS - PURCHASE 145,718 7,421 397,581 387,600 397,600 - -100% 40-25 OTHER EQUIP - PURCHASE - 152,584 - - 150,000 25,000 0% 40-31 CONSTRUCTION - PURCHASE - - - - - 450,000 0% 60-31 UG TRANSFORMERS 163,528 52,766 115,481 500,000 568,600 500,000 0% 60-34 UG CONDUCTORS/DEVICES 805,707 239,859 712,852 1,900,000 2,295,600 900,000 -53% 60-46 METERS 68,651 14,514 7,917 100,000 113,100 100,000 0% 70-28 STREET LIGHT REPLACEMENT - - - - - - 0% CAPITAL OUTLAY 1,183,603 467,144 1,233,831 2,887,600 3,524,900 1,975,000 -32% TOTAL EXPENDITURES $ 4,414,076 $ 4,257,098 $ 4,859,293 $ 6,956,200 $ 7,135,200 $ 5,580,700 -20% OPERATING BUDGET STATS $ 3,230,473 $ 3,789,954 $ 3,625,462 $ 4,068,600 $ 3,610,300 $ 3,605,700 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 9% 17% -4% 12% -11% 0% REVENUES ELECTRIC FUND $ 3,230,473 $ 3,789,954 $ 3,625,462 $ 4,068,600 $ 3,610,300 $ 3,605,700 ELECTRIC I & E FUND 1,183,603 467,144 1,233,831 2,887,600 3,524,900 1,975,000 PERSONNEL BUDGETED FULL-TIME POSITIONS 24.0 24.0 24.0 24.0 24.0 24.0 300

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ENGINEERING 480/487-8300-563 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 553,596 $ 571,424 $ 516,013 $ 637,700 $ 640,300 $ 616,000 -3% 10-12 OVERTIME 18,570 10,912 7,792 11,000 11,000 11,100 1% 10-13 TEMPORARY HELP - - - - - 10,600 0% 10-14 FICA TAXES 42,299 42,926 38,038 49,600 49,800 48,000 -3% 10-15 HEALTH INSURANCE 100,730 100,431 97,662 136,500 136,500 124,100 -9% 10-16 L I D INSURANCE 2,708 2,508 2,125 3,100 3,100 2,800 -10% 10-17 WORKERS COMPENSATION 16,217 12,960 12,703 18,900 19,000 22,900 21% 10-18 EDUCATIONAL ASSISTANCE - 2,108 4,250 - - - 0% 10-19 PENSION 28,691 264,224 160,382 155,200 95,300 93,900 -39% 10-20 OPEB 33,649 39,539 37,522 46,500 16,500 12,100 -74% PERSONNEL COSTS 796,459 1,047,032 876,487 1,058,500 971,500 941,500 -11% 20-29 UNIFORMS/UNIFORM ALLOW 6,602 7,015 11,305 7,000 7,000 7,000 0% 20-31 BOOKS - 36 - 200 200 200 0% 20-32 SECURITY/SAFETY MATERIALS 4,029 4,452 6,057 4,600 4,600 4,600 0% 20-33 SMALL TOOLS 3,493 1,269 2,082 2,000 2,000 2,000 0% 20-37 COMPUTER SOFTWARE 230 - 10,095 3,000 3,000 10,600 253% 20-38 COMPUTER HARDWARE 2,297 - 4,010 3,500 3,500 2,600 -26% 20-61 ELEC MATERIALS/SUPPLIES 47,335 24,576 20,911 44,000 44,000 34,000 -23% MATERIALS & SUPPLIES 63,986 37,348 54,461 64,300 64,300 61,000 -5% 30-21 TELEPHONE/FAX 19,988 19,112 19,269 20,000 20,000 20,000 0% 30-23 ELECTRICITY 1,849 1,434 1,192 2,000 2,000 1,700 -15% 30-27 SUBSCRIPTIONS AND DUES 185 - - 400 400 400 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 7,382 7,506 7,120 6,800 7,300 20,000 194% 30-31 CONTRACTUAL SERVICES 109,766 108,718 119,815 100,000 100,000 126,000 26% 30-39 IN-HOUSE TRAINING 2,055 - - - - - 0% 30-43 ENVIRONMENTAL EXPENSES 59,800 62,564 71,915 60,000 60,000 60,000 0% 30-61 OFF EQUIP/REPAIRS & MAINT 54 - - - - - 0% 30-62 GASOLINE 14,331 15,070 12,433 15,000 9,000 10,000 -33% 30-64 TRUCK REPAIRS/MAINTENANCE - - - - - - 0% 30-66 OTHER EQUIP REPAIRS/MAINT 14,165 12,119 2,598 7,500 7,500 6,000 -20% 30-67 RADIO REPAIRS/MAINTENANCE 8,293 1,161 913 1,300 1,300 1,300 0% ADMINISTRATIVE EXPENDITURES 237,869 227,683 235,254 213,000 207,500 245,400 15% OPERATING EXPENDITURES 1,098,314 1,312,062 1,166,201 1,335,800 1,243,300 1,247,900 -7% 40-22 AUTOMOBILES - PURCHASE - 34,985 28,514 - - - 0% 40-23 TRUCKS - PURCHASE - - - - - 33,200 0% 40-25 OTHER EQUIP - PURCHASE - 8,200 - 30,000 30,000 35,000 17% 40-31 CONSTRUCTION - PURCHASE - - - 201,800 201,800 167,500 -17% 50-55 MCKEE RUN SUBSTATION REPAIR - 35,820 - - - - 0% 50-76 LIGHTING IMPROVEMENTS 99,916 46,920 - 67,000 67,000 50,000 -25% 50-83 UG CABLE REPLACEMENT - - - 50,000 135,000 - -100% 50-85 WIRE REPLACEMENT 69KV - - 12,029 255,500 318,500 - -100% 50-86 BATTERY BANK REPLACEMENT - 23,185 10,875 - - - 0% 60-82 CAPICITOR INSTALLATIONS 125,053 31,484 - 50,000 50,000 50,000 0% 60-89 DAFB SUBSTATION UPGRADE - - - 30,000 30,000 - -100% 70-27 SUBSTATIONS 487,736 588,719 314,588 - - - 0% 70-35 TRANSMISSION/SWITCHES 73,938 17,374 30,421 75,000 1,182,200 75,000 0% 80-38 UPGRADE SCADA - - - - - 150,000 0% 90-25 DISTRIBUTION UPGRADES 508,030 426,584 313,788 965,000 865,000 350,000 -64% 90-78 WHITEOAK 69KV REBUILD - - 141,526 - 408,500 - 0% CAPITAL OUTLAY 1,294,674 1,213,271 851,741 1,724,300 3,288,000 910,700 -47% TOTAL EXPENDITURES $ 2,392,988 $ 2,525,333 $ 2,017,942 $ 3,060,100 $ 4,531,300 $ 2,158,600 -29% OPERATING BUDGET STATS $ 1,098,314 $ 1,312,062 $ 1,166,201 $ 1,335,800 $ 1,243,300 $ 1,247,900 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 11% 19% -11% 15% -7% 0% REVENUES ELECTRIC FUND $ 1,098,314 $ 1,312,062 $ 1,166,201 $ 1,335,800 $ 1,243,300 $ 1,247,900 ELECTRIC I & E FUND 1,294,674 1,213,271 851,741 1,724,300 3,288,000 910,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 10.0 10.0 10.0 10.0 10.0 10.0 301

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE ELECTRIC ADMINISTRATION 480/487-8400-564 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 77,140 $ 83,844 $ 198,128 $ 250,900 $ 250,900 $ 346,700 38% 10-12 OVERTIME 2,021 - 91 2,000 2,000 - -100% 10-14 FICA TAXES 5,983 6,134 14,613 19,300 19,300 26,500 37% 10-15 HEALTH INSURANCE 14,039 13,553 26,443 38,500 38,500 60,500 57% 10-16 L I D INSURANCE 533 533 1,140 1,300 1,300 1,800 38% 10-17 WORKERS COMPENSATION 415 173 415 800 800 1,100 38% 10-19 PENSION 2,914 33,894 35,736 39,700 26,400 33,000 -17% 10-20 OPEB 5,149 6,368 14,660 18,400 8,000 10,100 -45% PERSONNEL COSTS 108,195 144,499 291,226 370,900 347,200 479,700 29% 20-22 OFFICE SUPPLIES 1,071 997 1,109 1,000 1,000 1,000 0% 20-23 PRINTING AND DUPLICATING 8,744 7,073 10,568 9,000 9,000 9,000 0% 20-28 MEDICAL SUP & PHYSICALS 95 35 75 100 100 100 0% 20-37 COMPUTER SOFTWARE - - 100 200 200 200 0% 20-38 COMPUTER HARDWARE - - 1,295 2,600 2,600 2,000 -23% 20-46 CITY BLDG MAINT SUPPLIES 128,119 131,699 153,429 133,300 148,300 136,300 2% 20-58 WATER/SEWER 853 699 686 900 900 900 0% MATERIALS & SUPPLIES 138,881 140,503 167,263 147,100 162,100 149,500 2% 30-21 TELEPHONE/FAX 1,263 1,000 1,030 1,000 1,000 1,000 0% 30-23 ELECTRICITY 18,563 16,382 16,172 17,000 17,000 17,000 0% 30-27 SUBSCRIPTIONS AND DUES 66,158 67,127 37,018 67,300 67,300 67,300 0% 30-28 TRAINING/CONF/FOOD/TRAVEL 947 - 43 2,500 2,000 2,500 0% 30-29 CONSULTING FEES 35,480 15,270 - - - 25,000 0% 30-31 CONTRACTUAL SERVICES 20,352 19,250 64,838 55,300 107,000 59,700 8% 30-32 LEGAL EXPENSES - 143,365 32,045 175,000 175,000 125,000 -29% 30-35 COMMUNITY RELATIONS EXP 3,107 - - 2,500 2,500 2,500 0% 30-62 GASOLINE 721 660 184 700 700 500 -29% ADMINISTRATIVE EXPENDITURES 146,590 263,053 151,331 321,300 372,500 300,500 -6% OPERATING EXPENDITURES 393,666 548,055 609,819 839,300 881,800 929,700 11% TOTAL EXPENDITURES $ 393,666 $ 548,055 $ 609,819 $ 839,300 $ 881,800 $ 929,700 11% OPERATING BUDGET STATS $ 393,666 $ 548,055 $ 609,819 $ 839,300 $ 881,800 $ 929,700 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE -40% 39% 11% 38% 5% 5% REVENUES ELECTRIC FUND $ 393,666 $ 548,055 $ 609,819 $ 839,300 $ 881,800 $ 929,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 4.0 4.0 5.0 302

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE METER READING 480/487-8500-565 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 125,654 $ 129,075 $ 174,207 $ 181,200 $ 183,000 $ 193,200 7% 10-12 OVERTIME 11,168 9,377 13,155 11,100 11,100 19,100 72% 10-13 TEMPORARY HELP - - 588 - - 12,500 0% 10-14 FICA TAXES 10,183 10,177 13,711 14,700 14,800 17,200 17% 10-15 HEALTH INSURANCE 27,342 27,477 42,501 32,500 32,500 55,500 71% 10-16 L I D INSURANCE 758 758 909 900 900 1,000 11% 10-17 WORKERS COMPENSATION 5,548 4,564 6,121 5,800 5,900 8,000 38% 10-19 PENSION 6,333 68,813 79,494 66,100 37,800 40,400 -39% 10-20 OPEB 7,736 8,990 12,493 13,100 6,100 3,700 -72% PERSONNEL COSTS 194,722 259,231 343,180 325,400 292,100 350,600 8% 20-21 FURNITURE/FIXTURES - - - 300 300 - -100% 20-29 UNIFORMS/UNIFORM ALLOW 2,597 2,694 4,738 4,400 4,400 4,700 7% 20-32 SECURITY/SAFETY MATERIALS 340 400 - 500 500 100 -80% 20-33 SMALL TOOLS - - 5,445 6,100 6,100 6,100 0% 20-38 COMPUTER HARDWARE 1,401 - - - - - 0% 20-55 METER READING SUPPLIES 2,713 3,972 3,936 5,500 5,500 4,000 -27% MATERIALS & SUPPLIES 7,050 7,066 14,119 16,800 16,800 14,900 -11% 30-21 TELEPHONE/FAX 1,605 1,610 2,082 2,100 2,100 2,100 0% 30-28 TRAINING/CONF/FOOD/TRAVEL - - - 500 500 500 0% 30-62 GASOLINE 10,527 10,532 7,129 10,000 5,000 5,000 -50% 30-66 OTHER EQUIP REPAIRS/MAINT 5,106 5,463 5,057 5,300 5,300 5,300 0% 30-67 RADIO REPAIRS/MAINTENANCE - 326 91 400 400 200 -50% ADMINISTRATIVE EXPENDITURES 17,238 17,931 14,359 18,300 13,300 13,100 -28% OPERATING EXPENDITURES 219,010 284,229 371,658 360,500 322,200 378,600 5% 40-23 TRUCKS - PURCHASE - - - - - 41,800 0% 40-25 OTHER EQUIP - PURCHASE - - - - 23,000 - 0% 40-26 RADIO - PURCHASE - - - - - - 0% CAPITAL OUTLAY - - - - 23,000 41,800 0% TOTAL EXPENDITURES $ 219,010 $ 284,229 $ 371,658 $ 360,500 $ 345,200 $ 420,400 17% OPERATING BUDGET STATS $ 219,010 $ 284,229 $ 371,658 $ 360,500 $ 322,200 $ 378,600 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 6% 30% 31% -3% -11% 18% REVENUES ELECTRIC FUND $ 219,010 $ 284,229 $ 371,658 $ 360,500 $ 322,200 $ 378,600 ELECTRIC I & E FUND - - - - 23,000 41,800 PERSONNEL BUDGETED FULL-TIME POSITIONS 3.0 3.0 3.0 4.0 4.0 4.0 303

FY 2017 DRAFT ANNUAL OPERATING BUDGET - DOVER, DELAWARE SYSTEM OPERATIONS 480/487-8600-526 2012-2013 2013-2014 2014-2015 2015-2016 2015-2016 2016-2017 % ACCT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET REVISED PROPOSED CHANGE 10-11 SALARIES $ 336,359 $ 366,841 $ 349,537 $ 335,800 $ 343,700 $ 344,000 2% 10-12 OVERTIME 61,029 68,038 77,426 50,000 50,000 72,900 46% 10-14 FICA TAXES 29,061 31,760 30,967 29,500 30,100 31,900 8% 10-15 HEALTH INSURANCE 65,495 71,204 66,497 81,900 81,900 92,800 13% 10-16 L I D INSURANCE 1,356 1,356 1,356 1,300 1,300 1,300 0% 10-17 WORKERS COMPENSATION 13,366 11,575 11,631 15,600 15,900 21,000 35% 10-19 PENSION 16,773 164,302 141,706 141,200 79,300 81,000 -43% 10-20 OPEB 20,666 24,030 24,611 24,500 10,500 6,800 -72% PERSONNEL COSTS 544,105 739,107 703,731 679,800 612,700 651,700 -4% 20-32 SECURITY/SAFETY MATERIALS 300 300 (300) - - - 0% MATERIALS & SUPPLIES 300 300 (300) - - - 0% TOTAL EXPENDITURES $ 544,405 $ 739,407 $ 703,431 $ 679,800 $ 612,700 $ 651,700 -4% OPERATING BUDGET STATS $ 544,405 $ 739,407 $ 703,431 $ 679,800 $ 612,700 $ 651,700 ACTUAL % OF OPER BUDGET 100% 100% 100% 100% 100% 100% BUDGET % CHANGE 9% 36% -5% -3% -10% 6% REVENUES ELECTRIC FUND $ 544,405 $ 739,407 $ 703,431 $ 679,800 $ 612,700 $ 651,700 PERSONNEL BUDGETED FULL-TIME POSITIONS 5.0 5.0 5.0 5.0 5.0 5.0 304

 MUNICIPAL STREET AID  REALTY TRANSFER TAX  WORKERS’ COMPENSATION  COMMUNITY TRANSPORTATION  LIBRARY GRANTS  POLICE GRANTS  ELECTRIC RED LIGHT PROGRAM  CDBG  SUBSTANCE ABUSE PREVENT. PROGRAM

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE MUNICIPAL STREET AID FUND CASH RECEIPTS $ DIFFERENCE % CHG 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 BEGINNING BALANCE 100 100 100 100 - 0.0% STATE GRANT 664,194 564,200 673,100 673,100 108,900 0.0% INTEREST EARNED 107 - - - - 0.0% TOTALS 664,401 564,300 673,200 673,200 108,900 0.0% BUDGET SUMMARY $ DIFFERENCE % CHG 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 TRANSFER TO GENERAL FUND 664,266 564,200 673,100 673,100 108,900 0.0% CURRENT YEAR BALANCE 135 100 100 100 - 0.0% TOTALS 664,401 564,300 673,200 100 (564,200) 0.0% 306

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE ELECTRIC RED LIGHT PROGRAM CASH RECEIPTS $ DIFFERENCE % CHG 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 BEGINNING BALANCE 100 - 100 100 100 0.0% POLICE FINES 495,182 450,000 450,000 496,900 46,900 0.0% TOTALS 495,282 450,000 450,100 497,000 47,000 0.0% BUDGET SUMMARY $ DIFFERENCE % CHG 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 TRANSFER TO GENERAL FUND 495,182 450,000 450,000 496,900 46,900 0.0% CURRENT YEAR BALANCE 100 - 100 100 100 0.0% TOTALS 495,282 450,000 450,100 497,000 47,000 0.0% 307

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE REALTY TRANSFER TAX CASH RECEIPTS $ DIFFERENCE % CHG 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 REALTY TRANSFER TAXES 1,713,505 1,340,000 1,340,000 1,672,700 332,700 0.0% INTEREST EARNED 292 - - - - 0.0% TOTALS 1,713,797 1,340,000 1,340,000 1,672,700 332,700 0.0% BUDGET SUMMARY $ DIFFERENCE % CHG 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS FY17 VS ACTUAL BUDGET REVISED PROPOSED FY16 BUDGET FY16 TRANSFER TO GENERAL FUND 1,713,788 1,340,000 1,340,000 1,672,700 332,700 0.0% CURRENT YEAR BALANCE 9 - - - - 0.0% TOTALS 1,713,797 1,340,000 1,340,000 1,672,700 332,700 0.0% 308

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE WORKER'S COMPENSATION FUND 662 OPERATING REVENUES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE BEGINNING BALANCE 1,123,247 1,052,600 1,248,200 1,256,300 203,700 19.4% INTEREST INCOME 15,994 10,600 20,700 25,000 14,400 135.8% PREMIUM FROM CITY 513,666 642,500 620,000 855,400 212,900 33.1% MISCELLANEOUS REVENUE 12,595 - 9,400 - - 0.0% TOTALS 1,665,502 1,705,700 1,898,300 2,136,700 431,000 25.3% OPERATING EXPENSES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE PROGRAM EXPENSE - CLAIMS 269,762 475,000 475,000 475,000 - 0.0% INSURANCE 102,766 103,900 103,900 105,500 1,600 1.5% BANK FEES 1,284 1,300 - - (1,300) -100.0% STATE OF DEL - SELF INSURANCE TAX 34,966 37,000 38,100 39,000 2,000 5.4% CONTRACTUAL SERVICES 8,560 25,000 25,000 25,000 - 0.0% TOTAL EXPENSES 417,338 642,200 642,000 644,500 200 0.4% CURRENT YEAR BALANCE 1,248,164 1,063,500 1,256,300 1,492,200 428,700 40.3% TOTALS 1,665,502 1,705,700 1,898,300 2,136,700 431,000 25.3% 309

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE COMMUNITY TRANSPORTATION IMPROVEMENT FUND OPERATING REVENUES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE PRIOR YEAR BALANCE 143,532 144,000 57,800 92,100 (51,900) -36.0% GRANTS REVENUE 105,890 500,000 839,300 500,000 - 0.0% INTEREST INCOME 248 500 500 - (500) -100.0% TOTALS 249,670 644,500 897,600 592,100 (52,400) -8.1% OPERATING EXPENSES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE PROGRAM EXP. GRANT RELATED 191,872 644,000 805,500 500,000 (144,000) -22.4% CURRENT YEAR BALANCE 57,798 500 92,100 92,100 91,600 18320.0% TOTALS 249,670 644,500 897,600 592,100 (52,400) -8.1% 310

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE LIBRARY GRANT OPERATING REVENUES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS $ ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE PRIOR YEAR BALANCE 44,810 17,300 30,600 17,300 - 0.0% STATE GRANT 278,813 278,900 305,500 305,500 26,600 9.5% FEDERAL GRANT 2,500 2,500 2,500 2,500 - 0.0% TOTALS 326,123 298,700 338,600 325,300 26,600 8.9% OPERATING EXPENSES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS $ ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE STATE GRANTS FURNITURE/FIXTURES 7,353 3,100 7,000 10,500 7,400 238.7% OFFICE SUPPLIES 27,855 24,000 30,800 30,800 6,800 28.3% PRINTING AND DUPLICATING 12,161 13,200 12,500 12,500 (700) -5.3% PROGRAM EXPENSES/SUPPLIES 33,381 24,100 27,500 27,500 3,400 14.1% BOOKS 126,972 129,200 133,300 150,600 21,400 16.6% AUDIO VISUAL SUPPLIES 73,543 75,100 77,200 77,200 2,100 2.8% POSTAGE 39 100 100 100 - 0.0% TRAINING/CONF/FOOD/TRAV 4,229 2,000 8,800 5,300 3,300 165.0% CONTRACTUAL SERVICES - 900 - - (900) -100.0% OFF EQP/REPAIRS & MAINT 4,946 6,000 6,300 6,300 300 5.0% OTHER EQUIP - PURCHASE 1,105 - - 0.0% OTHER EQUIP - LEASE 1,468 1,200 2,000 2,000 800 66.7% SUBTOTAL EXPENSES STATE GRANTS 293,052 278,900 305,500 322,800 43,900 15.7% FEDERAL GRANTS PROGRAM EXPENSES/SUPPLIES 2,500 2,500 2,500 2,500 - 0.0% SUBTOTAL EXPENSES FEDERAL GRANTS 2,500 2,500 2,500 2,500 - 0.0% GRAND TOTAL EXPENSES 295,552 281,400 308,000 325,300 43,900 15.6% CURRENT YEAR BALANCE 30,571 17,300 30,600 - (17,300) -100.0% TOTALS 326,123 298,700 338,600 325,300 26,600 8.9% 311

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE POLICE GRANTS OPERATING REVENUES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE PRIOR YEAR BALANCE 172,062 125,000 154,900 642,700 517,700 414.2% GRANTS RECEIVED 327,717 527,300 1,106,900 319,000 (208,300) -39.5% INTEREST INCOME 810 - - - - 0.0% TOTALS 500,589 652,300 1,261,800 961,700 309,400 47.4% OPERATING EXPENSES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE EXPENDITURES PERSONNEL EXPENDITURES CADET PROGRAM SALARIES 12,895 71,400 71,400 71,400 - 0.0% CADET PROGRAM FICA 986 5,400 5,500 5,500 100 1.9% CADET PROGRAM W/COMP 516 3,500 4,200 4,200 700 20.0% MATERIALS AND SUPPLIES POLICE EQUIPT & PROG SUPP 137,014 410,600 379,600 313,000 (97,600) -23.8% TECHNOLOGY EQUIPMENT 21,293 20,000 20,000 - (20,000) -100.0% ADMINISTRATIVE EXPENDITURES CELL PHONE CHARGES 15,864 15,000 15,000 16,000 1,000 6.7% TRAINING 22,018 17,000 45,000 17,000 - 0.0% AUDIT FEES 737 1,000 1,000 1,000 - 0.0% CONTRACTUAL SERVICES 7,192 - 3,000 210,000 210,000 0.0% TOTAL EXPENDITURES 218,515 543,900 544,700 638,100 94,200 17.3% OTHER FINANCING USES OPERATING TRANSFERS-OUT 127,130 74,400 148,400 82,000 7,600 10.2% TOTAL FINANCING USES 127,130 74,400 148,400 82,000 7,600 10.2% CURRENT YEAR BALANCE 154,944 34,000 642,700 241,600 207,600 610.6% TOTALS 500,589 652,300 1,335,800 961,700 309,400 47.4% THE ABOVE BUDGET INCLUDES THE POLICE GRANTS FUND, USDOJ BYRNE GRANTS FUND AS WELL AS THE OTHER FEDERAL POLICE GRANTS FUND. 312

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) OPERATING REVENUES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE PRIOR YEAR BALANCE CDBG 2,013 2,100 2,100 2,100 - 0.0% PRIOR YEAR BALANCE NSP 77,860 - - - - 0.0% CDBG GRANTS RECEIVED 235,731 256,800 272,800 272,800 16,000 6.2% REVENUE FROM NSP 8,091 - - - - 0.0% TOTALS 323,695 258,900 274,900 274,900 16,000 6.2% OPERATING EXPENSES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE Prior year Closing cost/down payment program 193 - 900 - - 0.0% Prior year MHDC home repair 1,881 - - - - 0.0% Prior year Elizabeth W Murphey school 1,135 - - - - 0.0% Prior year Ncall Research Inc. 2,237 - 6,500 - - 0.0% Prior year Milford housing H/O rehab 2,934 - - - - 0.0% Current year closing cost/down payment program 101,875 60,000 60,000 50,000 (10,000) -16.7% Current year Connection Comm Supp program - 7,400 7,400 7,200 (200) -2.7% Current year Dover interfaith ministry 27,500 27,000 27,000 22,000 (5,000) -18.5% Current year MHDC emergency home repair - 35,300 35,300 25,000 (10,300) -29.2% Current year Habitat for Humanity - 40,000 40,000 30,000 (10,000) -25.0% Current year MHDC homeowner rehab. - - - 55,000 55,000 0.0% Current year Peoples Place - 6,800 6,800 - (6,800) -100.0% Current year Elizabeth W Murphey school 50,000 - - - - 0.0% Current year Ncall Research Inc. 1,263 - - - - 0.0% Current year Milford housing H/O rehab - 52,900 52,900 - (52,900) -100.0% Current year salaries - - - 36,000 36,000 0.0% Current program expenses 46,713 36,000 36,000 47,300 11,300 31.4% NSP program expenditures 674 - - - - 0.0% CURRENT YEAR BALANCE CDBG 2,013 (6,500) 2,100 2,400 8,900 -136.9% CURRENT YEAR BALANCE NSP 85,277 - - - - 0.0% TOTALS 323,695 258,900 274,900 274,900 16,000 6.2% 313

FY 2017 DRAFT OPERATING BUDGET - DOVER, DELAWARE SUBSTANCE ABUSE PREVENTION PROGRAM OPERATING REVENUES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE PRIOR YEAR BALANCE 77,913 41,000 98,200 41,000 - 0.0% GRANTS REVENUE 28,030 55,600 28,000 55,700 100 0.2% RECREATION REVENUE 66,038 33,000 33,000 33,000 - 0.0% TOTALS 171,981 129,600 159,200 129,700 100 0.1% OPERATING EXPENSES $ DIFFERENCE 2014/2015 2015/16 2015/16 2016/17 FY 17 PP VS % ACTUAL BUDGET REVISED BUDGET FY16 BUDGET CHANGE TEMPORARY HELP/BENEFITS 40,211 54,000 60,200 60,200 6,200 11.5% PROGRAM EXPENSES/SUPPLIES 33,589 55,600 55,600 55,700 100 0.2% CURRENT YEAR BALANCE 98,181 20,000 43,400 13,800 (6,200) -31.0% TOTALS 171,981 129,600 159,200 129,700 100 0.1% 314