Attachment

ATTACHMENT #1 LF&A Committee Meeting of 01/14/2008 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: The amounts hereinafter named in various City funds are changed from the currently approved revenues/receipts and appropriations to the revised revenues/receipts and revised appropriations for use by the various departments of the Municipal Government for the fiscal year beginning July 1, 2007 and ending June 30, 2008: A. GENERAL FUND Current Additions Revised RECEIPTS Budgets (Reductions) Budgets Beginning Balance $ 3,542,086 $ 509,893 $ 4,051,979 Transfer from Realty Transfer Tax Fund 2,650,222 656,385 3,306,607 Transfer in from Parkland Reserve 1,987,200 (1,987,200) - Transfer in from Library Reserve - 11,606 11,606 Net Adjustments $ (809,316) Current Additions Revised EXPENDITURES Budgets (Reductions) Budgets Fire $ 644,773 $ 5,964 $ 650,737 Library 1,132,283 11,606 1,143,889 Transfer to Governmental Capital Fund 4,680,362 (1,933,030) 2,747,332 Transfer to Library Reserve (excess) 399,350 449,759 849,109 Budget Balance 2,882,636 656,385 3,539,021 Net Adjustments $ (809,316) B. GOVERNMENTAL CAPITAL FUND Current Additions Revised RECEIPTS Budgets (Reductions) Budgets Transfer from Capital Asset Reserve $ - $ 135,515 $ 135,515 Transfer from General Fund for Projects 4,680,362 (1,933,030) 2,747,332 Transfer in from Parkland Reserve (JWP Cntr) - 2,132,369 2,132,369 Transfer in from Library Reserve - 40,268 40,268 Gifts/Donations (JWP Cntr) - 75,000 75,000 Net Adjustments $ 450,122 Current Additions Revised EXPENDITURES Budgets (Reductions) Budgets Recreation $ 2,057,200 $ 266,839 $ 2,324,039 Library - 40,268 40,268 Streets 415,000 7,500 422,500 Sanitation - 135,515 135,515 Net Adjustments $ 450,122 C. WATER/WASTEWATER FUND Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance - Water $ 2,037,928 $ 182,533 $ 2,220,461 Beginning Balance - Wastewater 1,289,956 (197,224) 1,092,732 Wastewater Adjustment (1,109,481) 88,720 (1,020,761) Net Adjustments $ 74,029 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Balance- Water $ 430,356 $ 182,533 $ 612,889 Balance- Wastewater 566,474 (197,224) 369,250 Balance-Wastewater Adjustment (910,591) 88,720 (821,871) Net Adjustments $ 74,029

D. WATER/WASTEWATER IMPROVEMENT & EXTENSION FUND Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance - Water $ 827 $ 274,307 $ 275,134 Beginning Balance - Wastewater 16,502 268,467 284,969 Net Adjustments $ 542,774 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Water $ 2,237,476 $ 241,231 $ 2,478,707 Wastewater 1,496,250 172,004 1,668,254 Balance- Water 453,001 33,076 486,077 Balance- Wastewater 163,604 96,463 260,067 Net Adjustments $ 542,774 E. ELECTRIC FUND Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 7,822,873 $ 458,780 $ 8,281,653 Sales to Customers 93,516,294 (978,750) 92,537,544 Utility Tax 1,599,100 57,200 1,656,300 Duke Contract Revenue 800,000 (800,000) - Net Adjustments $ (1,262,770) Current Additions Revised EXPENSES Budgets (Reductions) Budgets Power Supply $ 60,764,531 $ (270,290) $ 60,494,241 Power Supply Management/Incentive 3,255,038 (255,038) 3,000,000 Capacity Charges 11,493,950 795,543 12,289,493 PJM Charges - Load 2,684,707 1,650 2,686,357 Generation Fuels 2,858,979 691 2,859,670 Capacity Credits (11,933,536) 30,059 (11,903,477) PJM Credits (3,696,990) 2,228 (3,694,762) Utility Tax 1,599,100 57,200 1,656,300 Accounts Receivable Write-Offs 100,000 25,000 125,000 Inventory Write-Offs 100,000 25,000 125,000 Debt Service 3,379,104 (575,000) 2,804,104 Budget Balance 7,908,700 (1,099,813) 6,808,887 Net Adjustments $ (1,262,770) F. ELECTRIC IMPROVEMENT & EXTENSION FUND Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 13,954 $ 1,353,029 $ 1,366,983 Transfer from Depreciation Reserve 4,288,392 411,187 4,699,579 Net Adjustments $ 1,764,216 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Electric Generation $ 377,000 $ 400,000 $ 777,000 Electrical T & D 1,634,250 (7,000) 1,627,250 Electric Engineering 16,046,710 3,713,847 19,760,557 Electric Administration 8,000 17,500 25,500 Electric Metering 28,241 (7,841) 20,400 Budget Balance - Bond Proceeds 9,350,000 (2,198,827) 7,151,173 Budget Balance 153,463 (153,463) - Net Adjustments $ 1,764,216

G. GENERAL FUND CONTINGENCY RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 647,680 $ (2,426) $ 645,254 Net Adjustments $ (2,426) Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 711,180 $ (2,426) $ 708,754 Net Adjustments $ (2,426) H. GENERAL FUND LIBRARY RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Prior Year Balance $ 1,765,470 $ 608,306 $ 2,373,776 General Fund Appropriation 399,350 280,591 679,941 Net Adjustments $ 888,897 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Transfer out - Library related projects/security $ - $ 51,874 $ 51,874 Current Year Balance - Unaudited 1,909,820 837,023 2,746,843 Net Adjustments $ 888,897 I. WATER/WASTEWATER CAPITAL ASSET RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 1,617,841 $ 3,783 $ 1,621,624 Net Adjustments $ 3,783 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 1,663,841 $ 3,783 $ 1,667,624 Net Adjustments $ 3,783 J. WATER/WASTEWATER CONTINGENCY RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 228,687 $ 801 $ 229,488 Net Adjustments $ 801 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 240,039 $ 801 $ 240,840 Net Adjustments $ 801 K. ELECTRIC CONTINGENCY RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 840,652 $ 6,380 $ 847,032 Net Adjustments $ 6,380 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 878,652 $ 6,380 $ 885,032 Net Adjustments $ 6,380

L. ELECTRIC INSURANCE STABILIZATION RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 350,000 $ 1,255 $ 351,255 Net Adjustments $ 1,255 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 360,500 $ 1,255 $ 361,755 Net Adjustments $ 1,255 M. ELECTRIC RATE STABILIZATION RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 377,981 $ 1,802 $ 379,783 Net Adjustments $ 1,802 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 1,397,981 $ 1,802 $ 1,399,783 Net Adjustments $ 1,802 N. ELECTRIC DEPRECIATION RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 13,450,200 $ 84,983 $ 13,535,183 Net Adjustments $ 84,983 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 9,737,808 $ 84,983 $ 9,822,791 Net Adjustments $ 84,983 O. FUTURE CAPACITY RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 8,893,070 $ 65,722 $ 8,958,792 Net Adjustments $ 65,722 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 9,294,070 $ 65,722 $ 9,359,792 Net Adjustments $ 65,722 P. MUNICIPAL STREET AID Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 400 $ (254) $ 146 Net Adjustments $ (254) Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 700 $ (254) $ 446 Net Adjustments $ (254)

Q. COMMUNITY TRANSPORTATION FUND Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 311,165 $ (2,751) $ 308,414 Net Adjustments $ (2,751) Current Additions Revised EXPENSES Budgets (Reductions) Budgets Construction Purchase $ 1,350,000 $ 55,000 $ 1,405,000 Operating transfer out (Parkland reserve) 55,000 (55,000) - Budget Balance 311,165 (2,751) 308,414 Net Adjustments $ (2,751) R. WORKER'S COMPENSATION FUND Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 1,371,416 $ 75,808 $ 1,447,224 Net Adjustments $ 75,808 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 1,445,961 $ 75,808 $ 1,521,769 Net Adjustments $ 75,808 S. OTHER POST-EMPLOYMENT BENEFITS (OPEB) Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 3,790,513 $ 413,487 $ 4,204,000 Net Adjustments $ 413,487 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Budget Balance $ 3,920,757 $ 413,487 $ 4,334,244 Net Adjustments $ 413,487 T. PARKS & RECREATION RESERVE Current Additions Revised REVENUES Budgets (Reductions) Budgets Beginning Balance $ 1,569,025 $ 205,506 $ 1,774,531 Transfer from Community Transportation Fund 55,000 (55,000) - Donations & Contributions - 75,000 75,000 Net Adjustments $ 225,506 Current Additions Revised EXPENSES Budgets (Reductions) Budgets Transfer to General Capital Project Fund (JWP Cntr) $ 1,987,200 $ 145,169 $ 2,132,369 Budget Balance 825 80,337 81,162 Net Adjustments $ 225,506