Attachment

EXHIBIT #1 COUNCIL W ORKSHOP M INUTES 03/10/2009 City of Dover Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2008

The Financial Reporting y Pyramid Condensed Summary Data Management Discussion & Analysis General Purpose Financial Statements Combined Financial Statements Notes to Financial Statements Individual Fund and Account Group Statements Schedules Transaction Data ‐ the Accounting System 2

City of Dover Corporate Structure 3

Introductory Section Letter of Transmittal Elected & Appointed Officials Commissions Organizational Chart Financial Section Auditor’s Report ud Management’s Discussion & Analysis Basic Financial Statements Required Supplementary Information Supplementary Information Statistical Section Detailed Information of Financial Trends, Revenue Capacity, Debt Capacity, Demographic and Economic Information, and Operating Information 4

City of Dover Statement of Net Assets June 30, 2008 Financial Section – CAFR Page 33 5

City of Dover Statement of Activities For the Year Ended June 30, 2008 Financial Section – CAFR Page 34 6

General Fund Revenues Increase or (Decrease) – FY08 vs. FY07 (Excludes Non-Recurring Items & Budget Balances) 7

General Fund Expenditures Increase or (Decrease) – FY08 vs. FY07 (Excludes Non-Recurring Items & Budget Balances) 8

General Fund Expenditures Increase or (Decrease) – FY08 vs. FY07 (Excludes Non-Recurring Items & Budget Balances) • Administrative Services is mainly attributed to wages and • Police Services is mainly attributed to wages & benefits benefits $89,006 and credit card fees $24,670. $545,476, contractual services $73,603 (ambulance), and • Library Services is mainly attributed to wages & benefits a reduction in materials and supplies $($36,990). $60,699, books $16,648,computer hardware $16,253 (paid • Sanitation Services is mainly attributed to wages & benefits by County Funds), telephone & fax $13,947 contractual $41,936, gasoline $32,059, and temp help $7,725, services $6,275 (security), and electricity $3,629. • Public Services Administration is mainly attributed to • Planning Services is mainly attributed to wages and wages & benefits $94,622, computer software $12,626, benefits $103,439 and consulting fees $13,800. gasoline $2,871, and contractual services $11,566. • Facilities Management is mainly attributed to wages & • Inspection Services is mainly attributed to wages and benefits $89,579, electricity $6,173, contractual services benefits $10,589 and demolition expenses $139,917. $63,281. • Recreation Services is mainly attributed to wages and • Street Lights attributed to increased electric rates. benefits $22,663, program expenses $9,314, and • Engineering was transferred out of General Fund and contractual services $22,350. divided up in the Water, Wastewater, and Electric Utilities. • Finance Services is mainly attributed to wages and • Public Services & Public Utilities Reorg – Headcount benefits $40,886, legal fees $14,000(Verizon Franchise), Changes – FY07 vs. FY08 audit and actuary services $29,038. – Public Services Eng. (GF) 4 0 • Street Services is mainly attributed to sand & salt $6,391, – PW Admin. (GF) 1 0 gasoline $21,496, temp help $3,083, equipment repairs – Public Util. Eng. (EF) 20 12 $11,242, and contractual services $4,569 – Water/Wastewater Eng. (WWF) 0 8 • Information Technology Services is mainly attributed to – Public Util. Sys. Ops. (EF) 0 5 wages & benefits $62,788, computer software and – Public Util. Admin (EF) 0 1 hardware $17,315, and consulting fees $7,580. • Total Headcount 25 26 • Human Resource Services is mainly attributed to wages & benefits $29,209, medical supplies and physicals $5,703, consulting &contractual services $19,386, and a reduction in unemployment ($9,405). 9

Water & Wastewater Funds Increase or (Decrease) – FY08 vs. FY07 (Excludes Non-Recurring Items & Budget Balances) 10

Water & Wastewater Fund Expenses Increase or (Decrease) – FY08 vs. FY07 (Excludes Non-Recurring Items & Budget Balances) • Engineering & Inspection increase is attributed to • Kent County Treatment fees decreased as a result the transfer of this operation from the General Fund of less discharge into the County Sewer System. with the re-organization of Public Utilities & Public • Water Construction Services decrease is mainly Services. attributed to wages & benefits. • Wastewater Services increase is mainly attributed • General Fund Transfer increase as budgeted. to $46,660 of wages & benefits, security and safety materials $ ,25,017, consulting fees $ , 37,440, and a decrease in contractual services of ($16,185). • Water Treatment Plant increase is mainly attributed to $56,035 of wages & benefits, materials & supplies $12,000, training $5,352, contractual services $8,326, and electricity $4,000. • Interfund Service Fee increase is a result of increases in the departments that charge the Utility for indirect overhead costs. Electric Administration and System Operations were added to the indirect overhead allocations since the Utilities were combined under one manager. • Water Services increase is mainly attributed to wages & benefits $60,966. electricity $49,456, and a reduction in well & system supplies ($8,444) and contractual services ($25,808). 11

Electric Revenue Fund Increase or (Decrease) – FY08 vs. FY07 (Excludes Non-Recurring Items & Budget Balances) • System Operations is a newly created division which accounts for the wages & benefits of the dispatchers. A p corresponding decrease is shown in the Electric Engineering Division. • Plant Operation s increase is mainly attributed to plant supplies, materials, contractual services and repairs. • Transmission and Distribution increase is mainly attributed to $222,902 for wages & benefits. U if tt ib niforms $10,548, materials & supplies $38,307, training/ & conference $19,806, and gasoline $19,300. • Electric Administration increase is mainly attributed to wages & benefits $123,838, legal fees $90,000, and decreases in consulting $114,563 and contractual services $39,298. • Meter Reading increase is mainly attributed to wage and benefit increases. • Interfund Service Fee decrease is a result of increases in the departments that charge the Utility for indirect overhead costs and the re-organization. • Electric Engineering Division decrease is mainly attributed to wages & benefits $451,085 and environmental expenses $16,464; increases in materials and supplies $57,369, contractual services $76,335, and training & conference $10,128 12

City of Dover Major Fund Budgets – FY08 (Excluding Budget Balances/Including Transfers) 13

City of Dover Summary of Budget Results – FY08 Favorable or (Unfavorable) to Budget 14

General Fund Final Budget vs. Actual – FY08 Favorable or (Unfavorable) to Budget 15

General Fund Final Budget vs. Actual – FY08 Favorable or (Unfavorable) to Budget • Public Inspection Services was favorable to budget • Police Services budget overage is mainly attributed as a result of wage & benefit savings $51,829, to wages & benefits $258,479 offset by savings in program expenses $6,101, and demolition computer hardware $22,133 and uniforms $12,883. expenses $48,690. • Sanitation Services budget overage is mainly • Recreation Services favorability is mainly a result of attributed to contractual services $31,713 and wage & benefit savings of $54,353, program gasoline $31,186, offset by savings in truck repair expenses & pp p supplies $ , 5,706, and electricity $ , 8,153. and maintenance. • Finance Services favorability is mainly a result of • Vehicle Maintenance Services budget overage is wage & benefit savings of $36,557 and encumbered attributed to program expenses & supplies. funds of $12,000 for OPEB actuary services to be • City Manager Services budget overage is mainly completed in FY09. attributed to contractual services $11,247 and legal • Tax Assessor Services a ofavorability is a mainly e pe xpenses of $ , 12,706. attributed to contractual services $37,923 and wage • Grounds budget overage is mainly attributed to & benefit savings of $8,568. program expenses $8,099 and equipment repairs • Information Technology favorability is a result of and maintenance $9,691. savings in contractual services $51,268 offset by a budget overage in wages & benefits of $8,970. • Human Resource Services favorability is contractual services $27,972 that were encumbered to be paid out in FY09 coupled with savings in security & safety material $4,692. 16

Water & Wastewater Funds Final Budget vs. Actual – FY08 Favorable or (Unfavorable) to Budget • Interfund Service Fee favorability is a result of costs coming in lower than budget in those departments that charge the Electric Utility for indirect overhead costs. • Water Treatment Plant favorability is a result of savings in wage & benefits $16,762, chemicals $10,017, electricity $5,849 and contractual services $14,006. • Water Construction savings is mainly attributed to • Impact Fees are used to pay debt service and wages & benefits $59.893. transfer to the reserve for projects. If Impact Fees • Wastewater Services favorability is attributed to come in over budget, the transfer to the reserve will consulting fees $34,565 contractual services also be over budget as a result of the increase. $8,482, and electricity $9,358. 17

Electric Revenue Fund Final Budget vs. Actual – FY08 Favorable or (Unfavorable) to Budget • Sales to Customers favorable due to mix of customer use; larger customers consumed more electric; • Interfund Service Receipts unfavorable since the cost were lower than anticipated therefore the bill to the Water/Wastewater Fund was lower; • Power Supply and related costs are favorable since we sold less kilowatt hours (7.3 million); • Plant Operation costs were favorable due to savings in wages and plant maintenance expenses. • Electric Administration had lower than budgeted Consulting ($72,345) & Contractual Service Fees ($19,641) offset by higher building maintenance cost for Weyandt Hall. • Electric g Engineering favorability is attributed to wages and benefits ($36,765), contractual services ($13,866), and various other administration costs. • System Operations (Dispatch) is attributed to wages and benefits. • Interfund Service Fee favorability is a result of costs coming in lower than b dudget in those d epartments that t charge the Electric Utility for indirect overhead costs. • Debt Service favorability is attributed to the timing of the 2008 Bond Issuance; The bonds were originally expected to be sold early in the fiscal year and the sale did not occur until July of the next fiscal year. 18

Pension Trust Funds Pension Plan Activity July 1, 2007 & July 1, 2006 19

City of Dover Worker’s Compensation Fund For the Year Ended June 30, 2008 (Budgetary Basis – CAFR Page 114) The Worker’s Compensation Fund remains stable. 20

EXHIBIT #2 COUNCIL W ORKSHOP M INUTES 03/10/2009 Quarterly Report March 2, 2009

 Meetings with Senator Tom Carper and Congressman Mike Castle to discuss Economic Development activities in Dover  Meetings with Alan Levin, Director of Delaware Economic Development Office re the importance of Central Delaware and especially Dover in the state’s economic development plans  Working with Central Delaware Chamber of Commerce and South Governors Avenue Merchants Group to monitor impact of bridge construction on businesses

 Meetings with state tourism director on development of state-wide Sports Commission  Submitted proposal for Community Development Block Grant funding of Summer Youth Employment Program for low-moderate income youth

 Individual meetings with leadership at Wesley, Delaware Tech, and Delaware State University to discuss partnership opportunities.  Participated in Wesley College’s Strategic Planning Meetings

 Met w/ Greg Akers, Chief Building Inspector to review commercial plan and inspection information  Reviewing current process with recent customers to gain feedback  John Leone, The Loockerman Exchange  John Tinsley, Bel Boutique  Jeff Medgebow, Crumbs

 Met with Scott Koenig and Ann Marie Townshend to talk specifically about administrative site plan reviews and how the process can be improved.  Established set meeting dates to review progress on streamlining of permitting process

 Meeting with Kent County Commercial Realtors to recommend they refer clients to Economic Development Office when contacted about lease or purchase of commercial space, especially by new businesses.  Goal is to insure they have information necessary to facilitate the permit and inspection process

 Met with Ann Marie Townshend to discuss current procedure and timetable for transfer  Database design meeting held with Mark Nowak  Project on-track for database completion by May 30, 2009 target date

 Phase I meetings held with City of Dover IT Department Manager and Web Designer to discuss plan for website

 Provided information to GSA on buildings within city limits that meet their space needs  Met with GSA representatives during site visit to Dover  Maintaining contact with GSA representatives and congressional staffers to monitor progress

 Assemble a group of  Develop budget for economic development consultant experts  Pending review  Jim Dekker  Brian Bushweller  Harry Williams

Quarterly Report March 2, 2009 DOWNTOWN DOVER PARTNERSHIP

ORGANIZATION DEVELOPMENT  Facilitated Final Phase of Partnership Merger  Filed Main Street Corporate Dissolution Document  Administration of Program Operational Budget, including budget development & revisions  Purchased insurance coverage for corporation, volunteers and properties  Development of Partnership Purchasing Policy

ORGANIZATION DEVELOPMENT  Prepared and filed required reports  FY 2009 Delaware Main Street 2nd Quarter Reinvestment/Program Report  2008 Delaware Main Street Self-Assessment  State Budget Office 2008 Façade Grant Status Report  State Budget Office 2008 Westside Redevelopment Grant Status Report

ORGANIZATION DEVELOPMENT  Implemented Partnership’s Strategic Planning Process with Delaware Economic Development Office  Development of Stakeholder Survey  Board of Directors Planning Retreat  Development of Market-Based Strategies  Development of Individual Committee Work Plans

PROGRAM MANAGEMENT  Oversee operations of five standing committees:  Design  Economic Development  Marketing & Promotions  Organization  Parking

PROGRAM MANAGEMENT  Design Committee Activities  Survey of 59 Loockerman Street Buildings to ascertain needs for façade improvements  Resource development for continuation of highly regarded Façade Grant Program  Development of Committee ‘s FY’09 Work Plan

PROGRAM MANAGEMENT  Economic Development Committee Activities  Ongoing retention and recruitment of businesses  Vacant Building Database/Report  Worked with property owners on building improvements  Resource Development for business owners  SBA Loan Referrals  Small Business Development Center – assistance in developing business plan

PROGRAM MANAGEMENT  Organization Committee  Developed transition mailer to advise Main Street members of creation of DDP  Review & update of Partnership Mission & Vision Statements following Strategic Planning Retreat  Recruitment & Training of Volunteers  Total of 15 new volunteers added to Design, Economic Development, Marketing and Parking Committees  Volunteers attended DEDO sponsored trainings on Vacant Buildings and Business Retention  Volunteers participated in National Trust Webinar

PROGRAM MANAGEMENT  Marketing & Promotions Activities  Developed Home for the Holidays Event, including Parade, Santa House, Stage Performances, Window-decorating Contest, Scavenger Hunt  Development of Holiday Coupon Book  Worked with Parks & Recreation staff on Festival of Lights Ceremony - coordinated program, publicity and entertainment

PROGRAM MANAGEMENT  Marketing…  Completed Phase I of website development  www.downtownpartnership.com  Provided First Night party favors and volunteers  Support/promote First Friday activities  Co-sponsor Retail Survival Seminar with DEDO

PROGRAM MANAGEMENT  Parking Committee Activities…  Governors Avenue lot completed adding 39 new parking spaces  Developed TV commercial for holiday shopping season  Offered free parking in Bradford Street lot for month of December  Mission Statement revised to include safety and security

PROGRAM MANAGEMENT  Parking…  Surveyed Loockerman Street merchants regarding the Foot Patrol  Developed process for soliciting and reviewing applications from vendors interested in City Hall lot  Developed lease agreement to be used with selected vendor (s)  Placement of new trash bins in Minor Street Lot

PROGRAM MANAGEMENT  Merchant’s Association Activities  Ongoing communication, advice and guidance through biweekly visitations to 52 merchants  Coordinated Grand Opening of four new businesses in the downtown district  Leone’s Loockerman Exchange  Dover Newsstand  Crumbs  NOPAL Restaurant

PROGRAM MANAGEMENT  Merchant’s …  Held four merchant’s meetings  Provided information on Safety & Police issues of the downtown via the Parking Committee  Conducted survey on foot patrol schedule  Pending project – security seminar conducted for merchants by Dover Police Department  Completed Phase I of emergency contact information project in support of City of Dover Emergency Management Coordinator

RESOURCE DEVELOPMENT  Partnerships/Projects  Greater Dover Committee – Wachovia Building Purchase  Central Delaware Chamber – BOD Member  Kent County Tourism – BOD Member  Delaware Tech Consortium – Entrepreneurship Conference & Go Green Conference  US Small Business Administration – Loan Program

RESOURCE…  Partnerships/Projects  Delaware Economic Development Office  Score  First State Loan Fund  DE Center for Women’s Entrepreneurship

EXHIBIT #3 COUNCIL W ORKSHOP M INUTES 03/10/2009