Attachment

LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE AGENDA March 13, 2006 - 5:30 P.M. - Council Chambers - City Hall - City of Dover 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-m ail at Jgreen@dover.de.us) should you wish to be recognized. AGENDA ADDITIONS/DELETIONS 1. Discussion - Increase of Bond Limit 2. Pay for Performance Evaluation Changes 3. Proposed Ordinances A. Downtown Dover Business Improvement District (DDBID) Area B. Reaffirmation of Dover Parking Authority and Dover Housing Authority 4. State of the City Budget - Mid-Year Review /tm S:\ClerksOffice\Agendas&Minutes\Committee-Agendas\2006\03-13-2006 LF&A.wpd THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS.

City of Dover Debt Limit and Debt Management Policy 1

1983 „ Charter was changed in 1983, setting the $1,000,000 referendum limit „ How has inflation impacted $1,000,000 since 1983? „ InflationData.com „ Long term average annual inflation rate from 1913 through 2005 is 3.4% „ Cumulative inflation January 1983 – December 2005 = 101.23% „ ($1,000,000 x 101.23%) + $1,000,000 = $2,012,300 2

Local Communities Public Hearing & Bond Issuance Assessed Value Expenditure Resolution = All Referendum Vote Limit Limit Dover Yes > $1 million Super Majority 25% --- New Castle Cty No Super Majority 3% 15%(incl Airport) Kent County No Super Majority 12% --- Sussex County No Super Majority 12% --- Wilmington No Majority --- 17.5% Newark Yes Majority 10% --- Smyrna Yes if aggregate Super Majority 12% --- > 4.5% of value Milford Yes Majority 4.5% --- Seaford Yes Majority 25% --- Laurel Yes > $5 million Majority 50% --- Lewes Yes Majority 25% --- Rehoboth Beach Yes > $2 million Majority 25% --- 3

Other Local Debt Policies „ State of Delaware „ Prohibited to issue new debt greater than 5% of budget „ Annual debt repayments cannot exceed 25% of available cash balances „ 10 year trend of debt to revenues & expenditures = 3.5% „ New Castle County „ Debt Margin not to exceed 3% of assessed value „ Debt shall not exceed $250 per capita „ 60% debt principal to be retired in 10 years „ Overlapping debt per capita shall not exceed $935 4

Referendum „ Policy decision „ How much input you would like from the public „ Provides a system of checks and balances in how much debt burden the community is willing to accept „ Debt Management Policy with conservative elements will serve to provide a system of checks and balances 5

Debt Management Policies „ Purpose to ensure fiscal prudence and continuity while maintaining long-term financial security. To codify the amount of debt service and overall debt allowed help ensure that outstanding and planned debt levels do not exceed an amount that can be supported by the existing and projected revenue base. „ Develop a policy that can be realistically adhered to rather than a more stringent policy that is likely to be overridden or violated. „ Reasons – „ Debt policies transmit a message to investors and rating agencies that a community is committed to sound financial management „ Debt policies can provide consistency and continuity to public policy development „ Provides a set of guidelines to govern planning and execution of transactions and projects 6

Conditions for Debt Issuance „ Purpose & Uses – i.e. bond proceeds should be limited to financing the costs of planning, design, land acquisition, buildings, permanent structures, and attached fixtures or equipment. „ Types of Debt – general obligation bonds, revenue bonds, lease/purchase agreements, etc… „ Project life – economic value lasting more than a fixed number of years „ Refunding policies – when advantageous to reduce interest cost or remove a burdensome or restrictive covenant 7

Common Restrictions or Limitations „ Prohibited uses – projects as part of the operating budget and infrastructure that receive a majority of funding from fees and charges are generally not appropriate „ Size of issuance – policy limitations on the size of issuance „ Limitations on maturity – (a) maturity of debt cannot exceed expected life of asset and/or (b) debt repayments accelerated to pay over 50% in 7 – 10 years „ Statutory limitations 8

Common Statutory Limitations „ Legally authorized debt limits „ Tax or expenditure ceilings „ Referendum approval – usually associated with General Obligation Bonds „ Inclusion of pension/benefit liabilities in calculating authorized debt limits „ Overlapping debt restrictions „ i.e. City/County/School tax aggregate limitations 9

Debt Service Limitations „ Affordability – what is our capacity for debt „ Rating agencies have established favored targets „ Benchmarking to compare to other local jurisdictions „ Sample capacity limitations „ Debt service expenditures as a percent of revenues „ Per capita limitations incorporates concept of ability to pay - wealthier communities can manage larger debt burdens; reveals total amount of debt per community resident; demographics „ Expenditure limitations which put a cap on debt service as a percentage of total expenditures „ Market or Assessed Value Limitations – limit the total amount outstanding to a percentage of market or assessed value of taxable property (usually wise to evaluate periodically due to changes in market conditions) 10

Other Policy Elements „ Establishment of debt service funds „ Credit enhancements – insurance or letters of credit „ Investment of bond proceeds – whom, where, and how; restrictions; „ Investment & financial advisors – procurement of services „ Sale of bond process – competitively or negotiated „ Bond rating goals, disclosure, and intergovernmental cooperation „ Rating agency relations 11

Fitch Ratings „ Main element – debt affordability „ Tied to capital improvement plan „ Targets that measure debt against financial and economic indicators „ Viewed in the context of overall risk profile, focusing on area wealth as evidence by income levels and property tax base „ Most common targets „ Debt as a % of market value of property – Typical policies limit 2% - 5% of market value „ Debt per capita – Typical $200 - $1,300 per capita „ Debt service as a % of revenues/expenditures – Typical 8% - 12% „ Principal amortization rates – 50% or more in 10 years 12

Fitch Ratings „ Favored key elements of policies across the nation „ Fairfax County, VA – Annual debt issuance limit – less than 10% of general fund expenses & 3% of market value of property. Budget highlights compliance over a 10 year trend „ Pasadena, CA – Comprehensive policy incorporating capital planning „ Boston, MA – Conservative debt management targets and analysis of projected compliance, i.e. 7% of general fund expenditures „ Tempe, AZ – A dedicated minimum level of pay-as-you-go financing (5% of CIP), as well as specific affordability goals that include all tax supported debt. i.e. debt per capita $700 - $800, debt to market value 1.1% - 1.25% „ Sedgwick County, KS – Inclusion all direct, overlapping, and underlying debt in ratio calculations 13

Affordability „ Most important element „ Consideration of current revenues, risk of loss of any one revenue source, and community economics „ Which revenues carry less risk of loss and therefore available for debt service payments „ Taxes, licenses, fees, fines, & transfers from other funds 14

City of Dover Current Outstanding Debt – 6/30/05 „ Comprehensive Annual Financial Report „ Notes to Financial Statements – page 68 through page 73 „ Bonded Indebtedness „ General Obligation - $3,475,000 ($335,000 due 7/1/05) „ Water/Wastewater Revenue - $8,429,336 ($1,376,271 due 7/1/05) „ Electric Revenue - $22,535,000 ($1,855,000 due 7/1/05) 15

City of Dover Current Measures – 6/30/05 „ Comprehensive Annual Financial Report „ Statistical Section – pages 135 – 141 „ General Obligation Bonds „ Overlapping debt – City/County/Capital School District = $22,235,217 „ Debt service ratio to General Fund Expenditures – Last ten years – highest 5.12% in 1997, lowest 1.58% in 2005; „ Debt per capita = $108.45 (Population 32,043 last Census) „ Ratio of bonded debt to market (assessed) value = .20% „ Debt margin – Debt limit less current outstanding bonded debt „ Based on prior assessed values of $1,764,347,700 „ Limit 25% of assessed value „ Current bonded debt $3,475,000 „ Debt margin = $437,611,925 16

General Fund „ Current receipts from taxes, licenses, frees and transfers - $25,049,921 „ Not included are receipts that are specifically for operating expenses, one time receipts, grants, and beginning budget balance (i.e. police extra duty, homeland security grants, & sale of land) „ Operating Expenditures - $23,546,699 „ Not included are debt service, reimbursed expenses, homeland security grant expenses, and budget balance „ Additional receipts over budget to cover debt service, OPEB, and transfers to other accounts (i.e. capital project reserve) - $1,503,222 „ OPEB Presentation on 1/9/06 indicated the General Fund impact would be $1,539,864 17

General Fund „ Current debt service $400,000 - $500,000 „ Drops to $328,000 in 2010 „ Every $1 million issued in bonds approximates $110,000 in annual debt service „ Property tax increase to finance the additional debt service on $1 million would approximate $.0047; a $.01 increase approximates $233,715 18

Recommendation „ Debt Management Policy „ Incorporate capital planning and affordability analysis to determine if current revenues can support additional debt or if rate/fee increases will be necessary or if there is a potential additional revenue source „ Debt service financed through taxes and rates of those who benefit from the project „ Conservative policy elements „ General Obligation aggregate indebtedness - 1% of assessed/market value = $23,371,450 (already in Charter Section 50(c)(i)) „ G.O. Bonded Debt per capita = $700 - $800 „ Annual debt service - 7% of non-one time revenues, less reimbursements (would provide specific list) = $1,753,495 „ Sinking fund requirements – i.e. maximum debt service „ If you would like to keep some type of referendum requirement – Additional debt service equates to a property tax rate increase greater than 10% (At current values = $.033 rate = $771,258 in receipts towards debt service payments of $770,000 or $7 million bonded indebtedness) 19

Questions or Comments 20

ACTION FORM PROCEEDING: Legislative and Finance Committee AGENDA ITEM: 3/13/06 - 2 DEPARTMENT OF ORIGIN: Human Resources DATE SUBMITTED: 3/2/06 PREPARED BY: Frank E. Szyjka, Human Resources Director SUBJECT: Pay For Performance Evaluation Changes REFERENCE: N/A RELATED PROJECT: N/A APPROVALS: City Manager EXHIBITS: Attached updated changes (noted in red text and strikeouts) EXPENDITURE REQUIRED: $ N/A AMOUNT BUDGETED: $ N/A FUNDING SOURCE (Dept./Page in CIP & Budget): N/A TIMETABLE: Revised form will become effective May 1, 2006 pending City Council approval. RECOMMENDED ACTION: Staff recommends new electronic form and changes as outlined below. BACKGROUND AND ANALYSIS Feedback received from department heads following last year’s PFP evaluations included suggestions to better define a performance rating definition, revising the PFP Evaluation document to combine a redundant core competency, and address concerns about the overall scoring for commendable and outstanding employees. These revisions along with developing a user friendly, electronic evaluation system were developed for use effective May 1, 2006. Performance Rating Definitions The performance rating definition of NEEDS IMPROVEMENT was changed to ACCEPTABLE WITH SOME IMPROVEMENT NEEDED to better reflect that the employee has not failed entirely in an area but has not performed the assigned duties in a fully competent manner thus requiring additional support of others. Core Competency Elements The competency elements were reduced from 7 to 6 by combining the somewhat redundant competencies of Work Management & Accountability and Leadership into the suggested revised competency of Accountability/Leadership/Work Management.

PERFORMANCE RATING DEFINITIONS OUTSTANDING: Performance Points 5 This level of performance represents the achievement of significant and exceptional results. The employee consistently achieved additional, significant results beyond established targets and significantly exceeds position requirements. The employee actively and continuously exhibits initiative and innovation and serves as a model for others. COMMENDABLE: Performance Points 4 Demonstrates above-average knowledge, skills, abilities and effort. Performance goes beyond the position requirements and exceeds expected results. Performance measurably exceeds expectations. Employee exhibits initiative and resourcefulness in going beyond expectations of job performance in accomplishing goals and objectives. GOOD: Performance Points 3 The employee is effective, with good, solid performance as demonstrated by achieving a majority of results and demonstrating most competencies successfully. Job performance is accomplished in an efficient and competent manner. This performance is fully satisfactory and meets acceptable or expected standards for the job. Work efficiency and effectiveness support the overall productivity of the work unit. Employee accomplishes assigned tasks with expected direction and assistance. ACCEPTABLE WITH SOME NEEDS IMPROVEMENT NEEDED: Performance Points 2 The employee has not met the basic expectations and however has failed to not performed the assigned duties in an acceptable and a fully or consistently competent manner thus requiring additional supervision or assistance support by of others. Inefficiency and/or ineffectiveness inhibits affects the productivity of the work unit. Does not consistently demonstrate the required knowledge, skills, abilities and/or effort for this position. Higher level of performance may be possible through increased effort, training and guidance. Performance at this level will be subject to continued careful assessment of impact on the effectiveness of the work unit. UNSATISFACTORY: Performance Points 1 Minimum standards for the job are not met; job duties are performed at a marginal level or not performed, or must be performed by others. There is minimal contribution to work unit productivity. Employee is unwilling or unable to improve. A need for further improvement is clearly recognized, identified and must occur immediately. Employee requires constant and close supervision. Continued performance at this level, absent any potential or evidence of immediate improvement will lead to progressive discipline up to and including termination.

Current Core Competencies Accountability and Leadership • Accepts responsibility for actions and results. • Accepts responsibility for work assignments and their completion in a timely manner. • Reports to work regularly and is on time for work and meetings in accordance with department/personnel policy; schedules appointments at appropriate times. • Always maintains a highly professional demeanor. • Works effectively under pressure conditions with productivity remaining consistent with given conditions. • Inspires and motivates others in addition to leading by example. Communication and Customer Service • Demonstrates effective oral communication skills and conveys ideas and information in a clear and concise manner. • Demonstrates effective written communication skills; clearly conveys ideas and information in a written format using proper grammar and punctuation when preparing written reports that are comprehensive, well-organized, clearly written and timely. • Responds promptly and effectively to citizen questions, concerns, and complaints treating each citizens/customers with courtesy and respect under all circumstances. • Ensures that appropriate staff are provided with all relevant information. • Always maintains a highly professional demeanor. • With an open-mind communicates with all staff and customers comments and suggestions. Job Knowledge • Possesses, demonstrates and applies the knowledge of relevant laws, rules, regulations and state of the art equipment, when available, within the profession and uses appropriate resources to make knowledgeable decisions. • Understands job responsibilities and demonstrates competency. • Takes initiative to receive on the job training. • When made available to the employee, employee participates in training programs, takes advantage of other continuing education opportunities, and/or reads professional publications to keep current on techniques or methodologies appropriate to the job. • Continuously analyzes current department operations, identifies areas where improvement may be made to better serve the public, reduces City expenses, increases revenue efficiency and implements these improvements where appropriate. • Has knowledge of and complies with applicable City policies, procedures, and regulations. Planning, Organization, Problem Solving and Decision Making. • Sets priorities and meets deadlines for work activities. • Allows for flexibility in work activities to meet changing needs for unusual situations and anticipates variations in work flow and plans accordingly for unexpected situations. • Ability to devise effective solutions to problems or identify effective measures and procedures for accomplishing objectives. • Includes appropriate people in decision-making process. • Demonstrates effective decision making skills.

Current Core Competencies Relationships within the Organization • Works cooperatively with fellow employees and other departments in order to accomplish work effectively and efficiently as well as in accomplishing the City’s goals and mission. • Contributes to good working relationships with fellow employees; involves fellow workers in formulating department objectives and planning work activities as appropriate. • Supports the City’s goal of valuing diversity within the workforce. Supervisory Skills (Not applicable to employees who do not supervise) • Communicates and explains performance standards, organizational goals and objectives to subordinates. • Provides and evaluates training for personnel to ensure effective and consistent job performance and to instruct personnel in new methods or techniques to be utilized. Provides and evaluates sufficient orientation or training of new personnel. • Understands and explains the City’s Strategic Organizational Plan to the employee. • Documents ongoing employee performance, especially in critical areas. • Properly manages personnel and resources within Budget guidelines. • Is familiar with established personnel policies, procedures and labor agreements, operates in a consistent manner with these and seeks advice of the Human Resources Department when appropriate. • Delegates responsibilities to subordinates and monitors their progress. • Actively supports the City’s cultural diversity programs and policies. Work Management • Completes work assignments within established deadlines and guidelines. • Plans and schedules work activities effectively; arranges and relates workload and resources to meet desired results. • Delegates responsibilities to co-workers as appropriate, and establishes a follow-up plan. • Works effectively under pressure conditions, such as heavy workloads or deadline situations. • Observes safety rules, reports, and corrects conditions and/or practices in work environment that are or may become unsafe. • Accepts criticism and feedback.

Core Competencies with Changes Noted Accountability/Leadership/Work Management • Accepts responsibility for actions and results. • Accepts responsibility for work assignments and their completion in a timely manner. ensures desired results are achieved within established deadlines and guidelines. • Reports to work regularly and is on time for work and meetings in accordance with department/personnel policy; schedules appointments at appropriate times. • Always maintains a highly professional demeanor. • Works effectively under pressure conditions with productivity remaining consistent with given conditions. • Inspires and motivates others in addition to leading by example. The following bullets were moved from Work Management. • Completes work assignments within established deadlines and guidelines. • Plans and schedules work activities effectively; arranges and relates workload and resources to meet desired results. • Delegates responsibilities to co-workers as appropriate, and establishes a follow-up plan. Moved to Supervisory section. • Works effectively under pressure conditions, such as heavy workloads or deadline situations, with productivity remaining consistent. • Observes safety rules, reports, and corrects conditions and/or practices in work environment that are or may become unsafe. • Accepts criticism and feedback. Supervisory Skills (Not applicable to employees who do not supervise) • Communicates and explains performance standards, organizational goals and objectives to subordinates. • Provides and evaluates training for personnel to ensure effective and consistent job performance and to instruct personnel in new methods or techniques to be utilized. Provides and evaluates sufficient orientation or training of new personnel. • Understands and explains the City’s Strategic Organizational Plan to the employee. • Documents ongoing employee performance, especially in critical areas. • Properly manages personnel and resources within Budget guidelines. • Is familiar with established personnel policies, procedures and labor agreements, operates in a consistent manner with these and seeks advice of the Human Resources Department when appropriate. • Delegates responsibilities to subordinates and monitors their progress. • Actively supports the City’s cultural diversity programs and policies. • Delegates responsibilities to co-workers as appropriate, and establishes a follow-up plan. Moved from Work Management Work Management Entire section was moved to Accountability and Leadership • Completes work assignments within established deadlines and guidelines. • Plans and schedules work activities effectively; arranges and relates workload and resources to meet desired results. • Delegates responsibilities to co-workers as appropriate, and establishes a follow-up plan. • Works effectively under pressure conditions, such as heavy workloads or deadline situations. • Observes safety rules, reports, and corrects conditions and/or practices in work environment that are or may become unsafe. • Accepts criticism and feedback.

Suggested Revised Core Competencies Accountability/Leadership/Work Management • Accepts responsibility for actions and results. • Accepts responsibility for work assignments and ensures desired results are achieved within established deadlines and guidelines. • Reports to work regularly and is on time for work and meetings in accordance with department/personnel policy; schedules appointments at appropriate times. • Inspires and motivates others in addition to leading by example. • Works effectively under pressure conditions, such as heavy workloads or deadline situations, with productivity remaining consistent. • Observes safety rules, reports, and corrects conditions and/or practices in work environment that are or may become unsafe. • Accepts criticism and feedback. Communication and Customer Service • Demonstrates effective oral communication skills and conveys ideas and information in a clear and concise manner. • Demonstrates effective written communication skills; clearly conveys ideas and information in a written format using proper grammar and punctuation when preparing written reports that are comprehensive, well-organized, clearly written and timely. • Responds promptly and effectively to citizen questions, concerns, and complaints treating each citizens/customers with courtesy and respect under all circumstances. • Ensures that appropriate staff are provided with all relevant information. • Always maintains a highly professional demeanor. • With an open-mind communicates with all staff and customers comments and suggestions. Job Knowledge • Possesses, demonstrates and applies the knowledge of relevant laws, rules, regulations and state of the art equipment, when available, within the profession and uses appropriate resources to make knowledgeable decisions. • Understands job responsibilities and demonstrates competency. • Takes initiative to receive on the job training. • When made available to the employee, employee participates in training programs, takes advantage of other continuing education opportunities, and/or reads professional publications to keep current on techniques or methodologies appropriate to the job. • Continuously analyzes current department operations, identifies areas where improvement may be made to better serve the public, reduces City expenses, increases revenue efficiency and implements these improvements where appropriate. • Has knowledge of and complies with applicable City policies, procedures, and regulations. Planning, Organization, Problem Solving and Decision Making. • Sets priorities and meets deadlines for work activities. • Allows for flexibility in work activities to meet changing needs for unusual situations and anticipates variations in work flow and plans accordingly for unexpected situations. • Ability to devise effective solutions to problems or identify effective measures and procedures for accomplishing objectives. • Includes appropriate people in decision-making process. • Demonstrates effective decision making skills.

Suggested Revised Core Competencies Relationships within the Organization • Works cooperatively with fellow employees and other departments in order to accomplish work effectively and efficiently as well as in accomplishing the City’s goals and mission. • Contributes to good working relationships with fellow employees; involves fellow workers in formulating department objectives and planning work activities as appropriate. • Supports the City’s goal of valuing diversity within the workforce. Supervisory Skills (Not applicable to employees who do not supervise) • Communicates and explains performance standards, organizational goals and objectives to subordinates. • Provides and evaluates training for personnel to ensure effective and consistent job performance and to instruct personnel in new methods or techniques to be utilized. Provides and evaluates sufficient orientation or training of new personnel. • Understands and explains the City’s Strategic Organizational Plan to the employee. • Documents ongoing employee performance, especially in critical areas. • Properly manages personnel and resources within Budget guidelines. • Is familiar with established personnel policies, procedures and labor agreements, operates in a consistent manner with these and seeks advice of the Human Resources Department when appropriate. • Delegates responsibilities to co-workers as appropriate and establishes a follow-up plan. • Actively supports the City’s cultural diversity programs and policies. Work Management

ACTION FORM AGENDA ITEM: 03-13-2006 - 3A PROCEEDING: Legislative, Finance, and Administration Committee DEPARTMENT OF ORIGIN: City Clerk’s Office on behalf of Planning Office PREPARED BY: Janice C. Green, City Clerk SUBJECT: Proposed Ordinance Amendment DATE SUBMITTED: 03-06-2006 Appendix D - Downtown Dover Business Improvement District RELATED PROJECT: N/A APPROVALS: N/A EXHIBITS: #1 - Proposed Amendments to Appendix D - Downtown Dover Business Improvement District, Article II - Definitions, Section 3 - Assessment Zone; Article III - Establishment of the Dover Downtown Business Improvement District, Section 3 - Geographic Boundaries and Section 9 - Method of Assessment of the Dover Code EXPENDITURE REQUIRED: $ N/A AMOUNT BUDGETED: $ N/A FUNDING SOURCE (Dept./Page in CIP & Budget): N/A TIMETABLE: First Reading by City Council on March 27, 2006; Final Reading/Adoption on April 10, 2006 RECOMMENDED ACTION: Adoption of the proposed Ordinance amendments to Appendix D - Downtown Dover Business Improvement District of the Dover Code BACKGROUND AND ANALYSIS In updating the BID District map (GIS), it was discovered that the map was in conflict with the text. The proposed ordinance amendments would correct and update the map describing the BID District. S:\ClerksOffice\CAFS\Ordinance Amend to Appendix D - BID District Action Form - 03-13-2006-LF&A.wpd

EXHIBIT #1 LF&A Action Form 03-13-2006-3A Appendix D - Downtown Dover Business Improvement District, Article II - Definitions, Section 3 - Assessment Zone Section 3. [Assessment zone.] Assessment zone means an area of the [Downtown] Dover Business Improvement District designated by the city to fund a certain percentage of the district's annual budget within which the assessment rate is uniform. There shall be three assessment zones in the district. A smaller core assessment zone [shall be] centered around Loockerman Street (bounded by the farthest points of Queen, Reed, State and North Streets) that would provide half of the budget through assessments. The larger remaining portions of the district shall be the outer zones and shall provide half of the budget through assessment. The limits of each zone shall be presented by map to City Council for approval at the time of approval of the BID budget as prescribed in Section 9(f). Appendix D - Downtown Dover Business Improvement District, Article III - Establishment of the Dover Downtown Business Improvement District, Section 3 - Geographic Boundaries Section 3. Geographic boundaries. The geographic boundaries of the DDBID shall not exceed be the same as the boundaries of the downtown redevelopment target area as defined in appendix C [to the Code]. Amend Appendix D - Downtown Dover Business Improvement District, Article III - Establishment of the Dover Downtown Business Improvement District, Section 9 - Method of Assessment, Paragraph (f) (f) The annual budget and assessment zones shall be established by the management company and submitted to [the] city council for approval on or before the first council meeting in May each year. The budget shall be based on services and improvements authorized by this ordinance and shall be approved by [the] council on or before the second meeting in June. Once the budget is approved by [the] city council, the city assessor shall supply to the management company the necessary information to determine the assessments and assessment rate. The assessment rate shall be approved and accepted by [the] council on or before the second meeting in June each year. The billing and assessment year shall run from July 1 to June 30. Assessment notices shall be mailed on or before the tenth working day of July each year. Assessments not paid by August 1 shall bear a penalty of 1½ percent per month. /jg S:\ClerksOffice\CAFS\Ordinance Amend to Appendix D - BID District Action Form - 03-13-2006-LF&A-Ex1.wpd

ACTION FORM AGENDA ITEM: 03-13-2006 - 3B PROCEEDING: Legislative, Finance, and Administration Committee DEPARTMENT OF ORIGIN: City Clerk’s Office PREPARED BY: Janice C. Green, City Clerk SUBJECT: Proposed Ordinance Amendments DATE SUBMITTED: 03-06-2006 Section 22-2 - Housing Authority and Section 106-111 - Parking Authority RELATED PROJECT: N/A APPROVALS: N/A EXHIBITS: #1 - Proposed Amendments to Sections 22-2 and 106-111 of the Dover Code #2 - Page from 1981 Dover Code (Black Book) #3 - Page from 1968 Dover Code (White Book) EXPENDITURE REQUIRED: $ N/A AMOUNT BUDGETED: $ N/A FUNDING SOURCE (Dept./Page in CIP & Budget): N/A TIMETABLE: First Reading by City Council on March 27, 2006; Final Reading/Adoption on April 10, 2006 RECOMMENDED ACTION: Adoption of the proposed Ordinance amendments to Section 22-2 - Housing Authority and Section 106-111 - Parking Authority of the Dover Code BACKGROUND AND ANALYSIS While working with the 2005 Dover Code (Green Book), it was discovered that there was little to no mention of a Housing Authority or Parking Authority for the City of Dover. In researching this matter, it was determined that the 1981 Dover Code (Black Book) included a reference to both as an “Editor’s Note” in Chapter 2 - Administration. This reference was simply that the City had created the authorities in accordance with Delaware Code. The 1968 Dover Code (White Book) included separate divisions for each in the “Administration” Section that simply noted their creation as provided by the Delaware Code. In talking with our Deputy City Solicitor, it has been suggested that Council adopt ordinances that creates the Housing Authority and Parking Authority for the City of Dover in accordance with the Delaware Code. Once these ordinances are adopted, the City Solicitor’s Office will assist the City in executing confirmatory deeds for all properties that were reconveyed to the Parking Authority when it was revived. /jg S:\ClerksOffice\CAFS\Ordinance Amends - Housing and Parking Authorities - 03-13-2006-LF&A.wpd

EXHIBIT #1 LF&A Action Form 03-13-2006-3B BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: That Chapter 22 - Buildings and Building Regulations, Article I - General, be amended by adding a new Section 22-2 - Housing Authority, as follows: Section 22-2. Housing Authority (a) Created; Purpose. There shall be a Housing Authority as provided in 31 Del. Code. ADOPTED: * BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL MET: That Chapter 106 - Traffic and Vehicles, Article III - Stopping, Standing, and Parking, Division 1 - Generally, be amended by adding a new Section 106-111 - Parking Authority, as follows: Section 106-111. Parking Authority Created; Purpose. (a) Created; Purpose. There shall be a Parking Authority as provided in 22 Del. Code. ADOPTED: * /jg S:\ClerksOffice\CAFS\Ordinance Amends - Housing and Parking Authorities - 03-13-2006-LF&A-Ex1.wpd

EXHIBIT #2 LF&A Action Form 03-13-2006-3B

EXHIBIT #3 LF&A Action Form 03-13-2006-3B

A Mid-Year Review of the City of Dover Fiscal Year 2006 Budget March 13, 2006 Anthony J. DePrima, City Manager Donna S. Mitchell, Finance Director Teresa A. Tieman, Senior City Administrator

INTRODUCTION The purpose of this report is to give City Council a mid-year picture of our operating expenses and revenues for all City budgets. This should be considered a proactive exercise so that Council can take necessary actions to adjust our budgetary behavior if necessary. This is the fifth “State of the Budget Report” given to City Council. Overall, the report projects that the General Fund Budget Balance will increase by $235,230 to $3,218,431. At this level, the fund balance exceeds the eight percent fund balance requirement by $715,382. This is due to higher than projected revenues in Balance, Property Taxes, Court of Chancery Fees, Grants, and Civil Traffic Penalties. The combined Water/Wastewater Fund Budget Balance is projected to decrease by $29,649 to $1,238,302. This is due to adjusting revenues to reflect actual results. The Electric Fund Budget Balance will also decrease by $14,000 to $3,916,880. The decrease in fund balance reflects an increase cost in the Administration budget due to electric power contract negotiations. “Managing to the Budget” continues to be successful. The City Manager and Finance Director continue to monitor budgets closely. Operating expenditures that exceed budget line items are not being approved without internal budget amendments being done first. By internal budget amendments, we mean moving budgeted funds from one account to another within the department’s budget in accordance with the budget policy. If internal budget amendments cannot cover the additional expense, then inter-departmental transfers are considered. Finally, if the increase is critical enough, the City Manager and Finance Director will propose amendments through this report. As would be expected, there are variances, both negative and positive, to our current budget. It is important to note that a conservative approach was used in determining these numbers. In general, negative impacts were over-compensated while positive impacts were under-compensated. It should be noted that overall it will be necessary to increase gasoline expense budgets to reflect actual expenses throughout the City’s department budgets. Gasoline budgets have not been adjusted at this time as Department Directors have been instructed to conserve and find the additional funds in their budgets. We will be making these revisions to the Fiscal Year 2006 Revised Budget presented with the Proposed Fiscal Year 2007 Budget. We estimate the additional gasoline budget needed is approximately $90,000. Allocated by fund, this involves additional expense to the General Fund of $67,000, the Water/Wastewater Fund of $11,000, and the Electric Fund of $12,000. The more notable revisions are explained in general below. Attached are the actual mid-year reports and footnotes that provide additional detail for your consideration. If acceptable, formal budget amendments will be placed on the City Council’s next agenda. This will enable us to fund these items with a legal budget appropriation. o Fines and Police revenues were adjusted upward by $85,000 to reflect actual revenue streams. o Property Tax revenues adjusted upward $169,967 to reflect actual revenue streams. o Court of Chancery Court Fees were revised upward $160,000 to reflect actual revenue. 1

o Recreation grants were revised upward $300,000 to reflect actual receipts. There is a corresponding increase in the transfer to parkland recreation reserve. o Transfer from Civil Traffic Penalties revenue has been adjusted up $230,515 to reflect current revenue streams. o In general, departments in the General Fund were able to maintain their budgeted expense levels. There is a transfer of salaries from Customer Services to the City Manager. This reflects the reorganization which moved the Senior City Administrator and Administrative Assistant ($152,599 salary and benefits) to the City Manager’s budget. The Tax Assessor budget was increased to reflect additional contractual services costs for assessment assistance. There are decreases in the Inspections and Information Technology budgets that reflect staffing vacancies. o Because of increases in fund balance, we have increased the transfers to the Post Retirement Benefits Reserve ($100,000) and the Parkland/Recreation Reserve ($450,000). NOTES: The Post Retirement Benefits Reserve has been re-titled to OPEB (Other Post Employee Benefits) Reserve. This change has been made to be consistent with the Governmental Accounting Standards Board. The Parkland/Recreation Reserve Transfer is actually being increased $809,850 (Sale of Land - $59,850; Recreation Grant - $300,000; and $450,000 due to increased fund balance.) o Wastewater Fees are being projected downward overall by $545,253. Impact Fee revenue is adjusted upward $255,000 to reflect current revenue. At this time, our Kent County fee expenses are projected to come in as budgeted, but our Wastewater Adjustment deficit is increasing. The fund’s minimum reserve balance is maintained. o At this time, Electric revenues are on target. Additional monies have been budgeted in Administration to cover the additional legal fees. The Duke Contract Revenue was $2.1 million this year and will be transferred into a rate stabilization reserve. This fund meets its minimum reserve balance requirement. 2

General Fund Highlights Receipts: 1. Fines and Police Revenue – Adjusted upward to correct revenue estimate and reflect current revenue streams. 2. Property Taxes – Increased based on a higher level of property tax receipts than budgeted. 3. Court of Chancery Fees – Increased to reflect actual revenue streams. 4. Recreation grants – Adjusted to reflect actual receipts. 5. Transfer from Civil Traffic Penalties – Adjusted to reflect actual revenue streams. Expenditures: 1. Tax Assessor– Increased to reflect expenditures for contractual services. 2. Planning – No net change in budget, but a request for re-budgeting of $8,000 from 10-11 Salaries to 30-29 Consulting Fees. This was consulting work needed as a result of the vacant Planning Director position. 3. Inspections – Decreased to reflect staff vacancies. 4. Streets – Increased to reflect lease payment incorrectly budgeted in Water Construction. There is a corresponding decrease in the Water Fund. 5. City Manager – Increased to reflect relocation of Senior City Administrator and Administrative Assistant from Customer Services to the City Manager’s budget. 6. Information Technology – Revisions made to vacancies and consulting fees due to vacancies. 7. Customer Services – Reduction to reflect staff vacancies and the transfer of Senior City Administrator and Administrative Assistant to City Manager’s budget. 8. Mayor – Increased at the request of the Mayor for an advertising campaign for home ownership. 9. Transfer to Parkland Reserve 10. Transfer to Post Retirement Benefits Fund 3

Notes: Recreation Center Funding Plan Parkland Reserve Current Balance $1,700,000 Dover Downs Contribution 50,000 Kent County Contribution 300,000 Balance $2,050,000 Remaining requirement $ 850,000 Recommended Funding Plan FY 2006 Transfer from fund Balance $ 450,000 FY 2007 State of DE Payment in 400,000 Lieu of Taxes and Private Funding Total $ 850,000 At this time the Finance Director does not recommend soliciting proposals for loans. 4

Wastewater Fund Highlights Revenues: 1. Water Fees – Increased based on year-to-date data. 2. Water Fees – Decreased based on year-to-date data and additional budget corrections. 3. Impact Fees – Increased based on additional construction. Expenses: We are not recommending any revisions to the Water/Wastewater Fund Expenses at this time. 5

Water/Wastewater Improvement & Extension Fund Highlights Revenues: We are not recommending a change at this time as revenues appear to be on target. Expenses: Water Construction – Decreased to reflect lease payment incorrectly budgeted in Water Construction. There is a corresponding increase in the Streets budget. 6

Electric Revenue Fund Highlights Revenues: 1. Sales to Customers – No change at this time as revenues appear to be on target. 2. Duke Contract Revenue – Has been received and budgeted. 3. Miscellaneous Revenue – Increased to reflect current revenue streams. Expenses: 1. Purchased Power - DLD – No change at this time as expenses appear to be on target. 2. Administration – Increased to reflect increased consulting fees associated with the electric power contract negotiations. 7

Electric Improvement and Extension Fund Highlights Revenues: We are not recommending a change at this time as revenues appear to be on target. Expenses: Transmission and Distribution – Increased for expense associated with new construction developments. 8

CITY OF DOVER SOURCE AND USE OF FUNDS SUMMARY FISCAL YEAR 2005/06 (page 52 of the FY 2006 Final Budget document) Proposed March 13, 2006 110 412/417 480/487 Various Department General Water/Wastewater Electric Sp Fnd/Grant TOTAL CITY CLERK 361,757 - - - 361,757 COUNCIL 127,754 - - - 127,754 TAX ASSESSOR 192,118 - - - 192,118 FIRE 969,254 - - - 969,254 GROUNDS MAINTENANCE 1,045,638 - - - 1,045,638 LIBRARY 1,010,851 - - - 1,010,851 RECREATION 691,006 - - - 691,006 PLANNING 256,846 - - - 256,846 INSPECTION 962,515 - - - 962,515 POLICE 11,223,275 - - - 11,223,275 STREETS 1,330,406 - - - 1,330,406 SANITATION 2,331,511 - - - 2,331,511 CITY MANAGER 614,804 - - - 614,804 INFORMATION TECHNOLOGY 970,979 - - - 970,979 FINANCE 677,994 - - - 677,994 PUBLIC WORKS - ADMINISTRATION 321,002 - - - 321,002 FACILITIES MANAGEMENT 944,818 - - - 944,818 PUBLIC WORKS - ENGINEERING & INSPECTION 298,451 - - - 298,451 CENTRAL SERVICES 876,287 - - - 876,287 FLEET MAINTENANCE 656,947 - - - 656,947 CUSTOMER SERVICES 955,706 - - - 955,706 HUMAN RESOURCES 325,114 - - - 325,114 MAYOR 114,239 - - - 114,239 PUBLIC WORKS - CONSTRUCTION - 616,571 - - 616,571 WATER MANAGEMENT - 2,487,104 - - 2,487,104 WATER TREATMENT PLANT - 684,662 - - 684,662 WASTEWATER MANAGEMENT - 3,274,368 - - 3,274,368 WATER - METER READING - 56,816 - - 56,816 ELECTRIC TRANSMISSION AND DISTRIBUTION - - 4,762,754 - 4,762,754 ELECTRIC ENGINEERING - - 5,747,094 - 5,747,094 ELECTRIC ADMINISTRATION - - 708,246 - 708,246 ELECTRIC - METER READING - - 298,703 - 298,703 COMMUNITY DEVELOPMENT - - - 310,202 310,202 WEED AND SEED - - - 50,000 50,000 DELAWARE PREVENTION NETWORK - - - 70,000 70,000 DEPARTMENT SUBTOTAL 27,259,272 7,119,521 11,516,797 430,202 46,325,792 DIRECT EXPENSE DEBT SERVICE 435,247 1,604,166 2,640,257 - 4,679,670 RETIREE HEALTH CARE 732,555 142,983 527,487 - 1,403,025 IT EMERGENCY PREPAREDNESS PLAN 100,000 - - - 100,000 HOMELAND SECURITY GRANT 213,581 - - - 213,581 INTRAFUND SERVICE FEES - 1,101,076 3,998,495 - 5,099,571 INTEREST ON DEPOSIT - - 25,000 - 25,000 UTILITY TAX - - 1,245,946 - 1,245,946 PURCHASE POWER FROM DUKE - - 42,636,070 - 42,636,070 POWER COST ADJUSTMENT - - - - INSURANCE 465,980 - - - 465,980 WORKERS COMPENSATION - - - 543,000 543,000 HEALTH INSURANCE - - - - - MUNICIPAL STREET AID - - - 659,704 659,704 TRANSPORTATION ENHANCEMENT GRANTS - - - - - COMMUNITY TRANSPORTATION IMP FUND - - - 909,075 KENT COUNTY SEWER - 3,834,000 - - 3,834,000 DIRECT EXPENSE SUBTOTAL 1,947,363 6,682,225 51,073,255 2,111,779 61,814,622 TRANSFER TO: GENERAL FUND - 535,785 5,716,956 - 6,252,741 CONTINGENCY FUND - - - - - PARKLAND/RECREATION RESERVE 1,143,593 - - - 1,143,593 ELECTRIC IMPROVEMENT & EXTENSION - - 2,829,840 - 2,829,840 DEPRECIATION RESERVE - - - - - FUTURE CAPACITY - - - - - STREET LIGHTS 533,000 - - - 533,000 WATER IMPROVEMENT & EXTENSION - 693,525 - - 693,525 WASTEWATER IMPROVEMENT & EXTENSION - 389,642 - - 389,642 CAPITAL ASSET RESERVE 150,000 600,000 - - 750,000 IMPACT FEE RESERVE - - - - - ALLOWANCE FOR UNCOLLECTIBLES 10,000 - 125,000 - 135,000 INVENTORY RESERVE - - - - - OPEB RESERVE 250,000 50,000 100,000 - 400,000 RATE STABILIZATION RESERVE - - 2,163,830 - 2,163,830 TRANSFER SUBTOTAL 2,086,593 2,268,952 10,935,626 - 15,291,171 CURRENT YEAR BALANCE 3,218,431 1,362,703 4,720,505 1,554,740 10,856,379 TOTAL 34,511,659 17,433,401 78,246,183 4,096,721 134,287,964 INTRA FUND TRANSFERS Fund Balance (3,218,431) (1,362,703) (4,720,505) (1,554,740) (10,856,379) Intra Fund Service Fees - (1,101,076) (3,998,495) - (5,099,571) Transfer to General Fund - (535,785) (5,716,956) (792,000) (7,044,741) Transfer to Improvement and Extension - (1,083,167) (2,829,840) (3,913,007) Community Transportation Enh Grant - - - (250,000) (250,000) Workers Compensation Fund - - - (543,000) (543,000) SUBTOTAL INTRA FUND TRANSFERS - (2,720,028) (12,545,291) (1,585,000) (16,850,319) OPERATING EXPENSE 31,293,228 13,350,670 60,980,387 956,981 106,581,266 1

GENERAL FUND 2

GENERAL FUND CASH RECEIPT SUMMARY (page 63 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 PRIOR YEAR BALANCE 2,478,863 2,776,047 2,594,353 3,223,548 - 3,223,548 FINES AND POLICE REVENUE 571,020 728,020 728,020 728,020 85,000 813,020 911 FEE 64,000 64,000 64,000 64,000 - 64,000 INTEREST TRANSFERS AND EARNINGS 150,000 150,000 150,000 150,000 - 150,000 LIBRARY REVENUES-GENERAL 33,700 45,200 46,450 46,450 - 46,450 KENT COUNTY BOOK REIMBURSEMENT 297,000 297,000 375,000 375,000 7,000 382,000 BUSINESS LICENSES 1,214,793 1,250,000 1,275,000 1,275,000 34,128 1,309,128 PERMITS AND OTHER LICENSES 1,040,580 858,300 871,400 871,400 50,702 922,102 MISCELLANEOUS CHARGES 75,850 45,219 44,650 44,650 25,000 69,650 POLICE EXTRA DUTY 377,720 377,720 377,720 377,720 (77,032) 300,688 PROPERTY TAXES 7,396,454 7,372,918 8,161,808 8,585,623 169,967 8,755,590 RECREATION REVENUE 92,700 92,700 95,500 95,500 - 95,500 FRANCHISE FEE 360,000 360,000 360,000 360,000 49,748 409,748 TRANSFER TAX 1,400,000 2,400,000 2,400,000 2,400,000 - 2,400,000 TRASH FEES 950,000 902,000 1,074,560 1,074,560 - 1,074,560 DSWA TRASH FEE REBATE 162,000 175,583 176,000 167,000 - 167,000 RENT REVENUE - GARRISON FARM 28,213 28,213 28,213 28,213 - 28,213 COURT OF CHANCERY FEES 480,000 520,000 540,000 540,000 160,000 700,000 INTERNET REVENUE 26,460 20,000 20,000 20,000 - 20,000 SALE OF ASSETS - - - - 59,850 59,850 INTRAFUND SERVICE RECEIPTS WATER/WASTEWATER 1,025,270 997,653 1,101,076 1,101,076 - 1,101,076 INTRAFUND SERVICE RECEIPTS ELECTRIC 3,873,593 3,772,225 3,998,495 3,998,495 - 3,998,495 GRANTS: - - - POLICE RELATED 180,000 172,000 160,000 160,000 - 160,000 STATE GRANT - TRAIL MAINTENANCE - 1,200 - - - - CAPITAL SCHOOL DISTRICT REVENUE - - - RECREATION GRANTS 130,000 20,000 - - 300,000 300,000 INSURANCE FIRE SAFETY GRANT - - - - 4,500 4,500 MISC GRANT REVENUE - 13,000 100,000 100,000 - 100,000 HOMELAND SECURITY GRANT 213,581 - 213,581 SALE OF LAND - 16,750 - - - - TRANSFERS FROM: - - - MUNICIPAL STREET AID 780,000 792,000 792,000 659,704 - 659,704 CIVIL TRAFFIC PENALTIES 800,000 300,000 500,000 500,000 230,515 730,515 WATER/WASTEWATER 848,016 848,016 535,785 535,785 - 535,785 ELECTRIC 5,463,008 5,463,008 5,716,956 5,716,956 - 5,716,956 GENERAL CONTINGENCY 250,000 250,000 - - - - PARKLAND RESERVE - - - - - - WEYANDT HALL SALE - - - - - - CAPITAL ASSET RESERVE - - - - - - - FUND TOTALS 30,549,240 31,108,772 32,286,986 33,412,281 1,099,378 34,511,659 3

GENERAL FUND EXPENSE SUMMARY (page 64 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 DEPARTMENT EXPENSES: CITY CLERK 366,307 340,307 361,757 361,757 361,757 COUNCIL 148,387 141,837 127,754 127,754 127,754 TAX ASSESSOR 251,212 293,249 168,400 168,400 23,718 192,118 FIRE 924,434 925,334 969,254 969,254 969,254 GROUNDS MAINTENANCE 991,020 1,004,170 1,045,638 1,045,638 1,045,638 LIBRARY 953,388 900,876 1,010,851 1,010,851 1,010,851 RECREATION 705,948 688,116 645,406 691,006 691,006 PLANNING 228,391 201,142 256,846 256,846 256,846 INSPECTIONS 953,251 931,262 1,022,441 1,022,441 (59,926) 962,515 POLICE 9,865,086 9,889,125 10,757,794 10,770,995 10,770,995 POLICE EXTRA DUTY 452,280 452,280 452,280 452,280 452,280 STREETS 1,234,130 1,232,177 1,301,050 1,305,412 24,994 1,330,406 SANITATION 1,992,928 1,992,611 2,335,873 2,331,511 2,331,511 CITY MANAGER 435,772 371,952 462,205 462,205 152,599 614,804 INFORMATION TECHNOLOGY 889,017 835,000 962,192 998,842 (27,863) 970,979 FINANCE 648,362 613,070 677,994 677,994 677,994 PUBLIC WORKS - ADMINISTRATION 302,373 303,833 321,002 321,002 321,002 FACILITIES MANAGEMENT 1,082,642 1,076,650 944,818 944,818 944,818 PUBLIC WORKS - ENGINEERING 256,686 255,624 298,451 298,451 298,451 CENTRAL SERVICES 788,146 773,141 876,287 876,287 876,287 FLEET MAINTENANCE 614,578 616,218 656,947 656,947 656,947 CUSTOMER SERVICES 1,059,118 1,084,075 1,119,930 1,119,930 (164,224) 955,706 HUMAN RESOURCES 327,208 290,074 325,114 325,114 325,114 MAYOR 102,568 106,684 109,239 109,239 5,000 114,239 DEPARTMENT SUBTOTALS 25,573,232 25,318,807 27,209,523 27,304,974 (45,702) 27,259,272 DEBT SERVICE 440,372 440,372 435,247 435,247 435,247 BOND ISSUANCE COSTS - - - - - BOND PROCEEDS - - - - - PAYMENTS TO BOND AGENT - - - - - TRANSFER TO OPEB RESERVE 600,000 600,000 150,000 150,000 100,000 250,000 TRANSFER TO WORKERS COMP - 16,000 - - - TRANSFER FROM DCA/MAS FUND - - - - - TRANSFER TO WEED & SEED FUND - - - - - TRANSFER TO CONTINGENCY - - 34,000 - - TRANSFER TO CAPITAL ASSET RESERVE 150,000 150,000 150,000 DCA/MSA EXPENSE - - - - - INSURANCE 574,643 574,643 465,980 465,980 465,980 RETIREES HEALTH CARE 646,627 646,627 732,555 732,555 732,555 STREET LIGHTS 460,000 533,000 533,000 533,000 533,000 IT EMERGENCY PREPAREDNESS PLAN - - 100,000 100,000 100,000 HOMELAND SECURITY GRANT 213,581 213,581 TRANSFER TO PARKLAND/RECREATION RESERVE - 374,970 - 333,743 809,850 1,143,593 UNCOLLECTIBLES - TRASH & OTHER - 10,000 10,000 10,000 10,000 TRANSFER TO INVENTORY RESERVE - - - - - INVENTORY WRITE OFFS - - - - - CURRENT YEAR BALANCE 2,254,366 2,594,353 2,466,681 2,983,201 235,230 3,218,431 OTHER EXPENSES SUBTOTALS 4,976,008 5,789,965 5,077,463 6,107,307 1,145,080 7,252,387 FUND TOTALS 30,549,240 31,108,772 32,286,986 33,412,281 1,099,378 34,511,659 4

MAYOR 110-3200-519 (page 244 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 45,124 45,124 45,124 45,124 45,124 10 - 14 FICA TAXES 3,506 3,506 3,330 3,330 3,330 10 - 15 HEALTH INSURANCE - 8,325 7,516 7,516 7,516 10 - 16 L I D INSURANCE 281 281 - - - 10 - 17 WORKERS COMPENSATION 235 235 239 239 239 PERSONNEL COSTS 49,146 57,471 56,209 56,209 - 56,209 20 - 22 OFFICE SUPPLIES 500 75 100 100 100 20 - 23 PRINTING AND DUPLICATING 600 500 765 765 765 20 - 26 PHOTOGRAPHIC 200 388 50 50 50 20 - 38 COMPUTER HARDWARE 3,000 2,340 215 215 215 MATERIALS & SUPPLIES 4,300 3,303 1,130 1,130 - 1,130 30 - 21 TELEPHONE/FAX 1,320 1,000 1,000 1,000 1,000 30 - 25 ADVERTISEMENT - - - - 5,000 5,000 30 - 27 SUBSCRIPTIONS AND DUES 156 210 200 375 375 30 - 28 TRAINING/CONF/FOOD/TRAVEL 2,000 2,600 2,600 2,600 2,600 30 - 31 CONTRACTUAL SERVICES - - - 71 71 30 - 35 COMMUNITY RELATIONS EXP 6,700 6,700 6,700 6,629 6,629 30 - 37 OTHER EXPENSES 5,000 2,000 5,000 5,000 5,000 30 - 62 GASOLINE 744 200 200 200 200 30 - 63 AUTO REPAIRS/MAINTENANCE 202 200 200 200 200 30 - 91 ECONOMIC DEVELOPMENT 33,000 33,000 36,000 35,825 35,825 ADMINISTRATIVE EXPENDITURES 49,122 45,910 51,900 51,900 5,000 56,900 TOTAL EXPENDITURES 102,568 106,684 109,239 109,239 5,000 114,239 REVENUES: GENERAL FUND 102,568 106,684 109,239 109,239 5,000 114,239 5

CITY MANAGER 110-2100-515 (page 255 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 173,716 163,640 181,908 181,908 107,863 289,771 10 - 14 FICA TAXES 12,767 12,340 12,902 12,902 8,661 21,563 10 - 15 HEALTH INSURANCE 15,181 13,341 19,078 19,078 10,738 29,816 10 - 16 L I D INSURANCE 932 993 1,037 1,037 771 1,808 10 - 17 WORKERS COMPENSATION 903 851 964 964 574 1,538 10 - 18 EDUCATIONAL ASSISTANCE 1,900 - - - - 10 - 19 PENSION 16,653 20,391 25,311 25,311 23,992 49,303 PERSONNEL COSTS 222,052 211,556 241,200 241,200 152,599 393,799 20 - 21 FURNITURE/FIXTURES - - - 88 88 20 - 22 OFFICE SUPPLIES 300 300 300 300 300 20 - 23 PRINTING AND DUPLICATING 2,860 2,580 1,580 1,492 1,492 20 - 31 BOOKS 200 200 200 200 200 20 - 37 COMPUTER SOFTWARE - 520 - - - 20 - 38 COMPUTER HARDWARE 7,200 3,600 3,000 3,000 3,000 MATERIALS & SUPPLIES 10,560 7,200 5,080 5,080 - 5,080 30 - 21 TELEPHONE/FAX 1,440 1,440 1,470 1,470 1,470 30 - 27 SUBSCRIPTIONS AND DUES 1,470 1,463 1,555 1,555 1,555 30 - 28 TRAINING/CONF/FOOD/TRAVEL 4,500 6,322 6,370 6,370 6,370 30 - 31 CONTRACTUAL SERVICES 85,000 48,200 123,200 123,200 123,200 30 - 32 LEGAL EXPENSES 79,600 67,600 80,000 80,000 80,000 30 - 35 COMMUNITY RELATIONS EXP 8,000 73 - - - 30 - 61 OFF EQUIP/REPAIRS & MAINT 300 2,381 2,730 2,730 2,730 30 - 62 GASOLINE 400 600 600 600 600 30 - 63 AUTO REPAIRS/MAINTENANCE 300 - - - - 30 - 68 RADIO EQUIPMENT/LEASE 500 500 - - - ADMINISTRATIVE EXPENDITURES 181,510 128,579 215,925 215,925 - 215,925 40 - 21 OFFICE EQUIP - PURCHASE 650 - - - - 40 - 22 AUTOMOBILES - PURCHASE 21,000 24,617 - - - CAPITAL OUTLAY 21,650 24,617 - - - - TOTAL EXPENDITURES 435,772 371,952 462,205 462,205 152,599 614,804 REVENUES: GENERAL FUND 435,772 371,952 462,205 462,205 152,599 614,804 6

CUSTOMER SERVICES 110-2900-529 (page 260 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 597,221 592,363 636,210 636,210 (114,557) 521,653 10 - 12 OVERTIME 1,800 400 1,800 1,800 (1,700) 100 10 - 13 TEMPORARY HELP - 4,858 - - 5,200 5,200 10 - 14 FICA TAXES 45,860 45,860 48,823 48,823 (9,078) 39,745 10 - 15 HEALTH INSURANCE 95,615 94,000 110,698 110,698 (14,562) 96,136 10 - 16 L I D INSURANCE 3,086 2,859 3,235 3,235 (86) 3,149 10 - 17 WORKERS COMPENSATION 3,137 3,108 3,404 3,404 (483) 2,921 10 - 18 EDUCATIONAL ASSISTANCE 1,000 1,000 1,200 1,200 1,200 10 - 19 PENSION 98,337 99,731 122,906 122,906 (31,458) 91,448 PERSONNEL COSTS 846,056 844,179 928,276 928,276 (166,724) 761,552 20 - 21 FURNITURE/FIXTURES 796 690 1,300 1,325 1,325 20 - 22 OFFICE SUPPLIES 16,927 13,000 13,500 13,475 13,475 20 - 23 PRINTING AND DUPLICATING 27,135 27,220 27,080 27,080 27,080 20 - 28 MEDICAL SUP & PHYSICALS 50 50 50 50 50 20 - 31 BOOKS 250 300 300 300 300 20 - 37 COMPUTER SOFTWARE 200 95 200 200 200 20 - 38 COMPUTER HARDWARE 16,180 10,527 12,200 12,200 12,200 20 - 46 CITY BLDG MAINT SUPPLIES 1,800 1,400 1,450 1,450 1,450 MATERIALS & SUPPLIES 63,338 53,282 56,080 56,080 - 56,080 30 - 21 TELEPHONE/FAX 7,000 7,000 7,210 7,210 7,210 30 - 22 POSTAGE 50 50 50 50 50 30 - 27 SUBSCRIPTIONS AND DUES 360 400 415 415 415 30 - 28 TRAINING/CONF/FOOD/TRAVEL 5,500 5,500 5,500 5,500 5,500 30 - 31 CONTRACTUAL SERVICES 50,201 96,201 99,410 99,410 99,410 30 - 32 LEGAL EXPENSES 1,500 - 1,500 1,500 1,500 30 - 44 AGENCY BILLING-TEMP HELP - - - - 2,500 2,500 30 - 61 OFF EQUIP/REPAIRS & MAINT 17,463 17,463 21,489 21,489 21,489 ADMINISTRATIVE EXPENDITURES 82,074 126,614 135,574 135,574 2,500 138,074 40 - 25 OTHER EQUIP - PURCHASE 67,650 60,000 - - - CAPITAL OUTLAY 67,650 60,000 - - - - TOTAL EXPENDITURES 1,059,118 1,084,075 1,119,930 1,119,930 (164,224) 955,706 REVENUES: GENERAL FUND 1,059,118 1,084,075 1,119,930 1,119,930 (164,224) 955,706 7

INFORMATION TECHNOLOGY DEPARTMENT 110-2200-516 (page 290 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 356,346 333,969 371,221 371,221 (12,191) 359,030 10 - 14 FICA TAXES 25,836 25,836 27,859 27,859 (1,421) 26,438 10 - 15 HEALTH INSURANCE 62,472 62,472 72,164 72,164 (5,123) 67,041 10 - 16 L I D INSURANCE 2,145 2,145 1,960 1,960 487 2,447 10 - 17 WORKERS COMPENSATION 1,827 1,827 1,968 1,968 (66) 1,902 10 - 18 EDUCATIONAL ASSISTANCE 700 700 500 500 500 10 - 19 PENSION 54,253 54,253 65,978 65,978 (14,511) 51,467 PERSONNEL COSTS 503,579 481,202 541,650 541,650 (32,825) 508,825 20 - 21 FURNITURE/FIXTURES 2,370 2,370 1,159 1,159 (759) 400 20 - 22 OFFICE SUPPLIES 1,420 1,420 1,464 1,464 (210) 1,254 20 - 23 PRINTING AND DUPLICATING 25 25 - - - 20 - 31 BOOKS 286 286 295 295 (95) 200 20 - 34 DATA PROCESSING SUPPLIES 5,332 4,000 4,140 3,993 3,993 20 - 37 COMPUTER SOFTWARE 14,065 14,065 19,185 19,185 19,185 20 - 38 COMPUTER HARDWARE 19,449 15,000 8,499 8,646 129 8,775 MATERIALS & SUPPLIES 42,947 37,166 34,742 34,742 (935) 33,807 30 - 21 TELEPHONE/FAX 3,485 3,485 4,570 4,570 4,570 30 - 22 POSTAGE 50 50 50 50 50 30 - 25 ADVERTISEMENT 1,000 - - - - 30 - 27 SUBSCRIPTIONS AND DUES 1,676 1,676 1,375 1,375 1,375 30 - 28 TRAINING/CONF/FOOD/TRAVEL 37,899 12,000 12,500 12,500 (1,600) 10,900 30 - 29 CONSULTING FEES 60,500 53,500 - 44,638 1,012 45,650 30 - 31 CONTRACTUAL SERVICES 20,737 20,737 14,689 14,689 14,689 30 - 39 IN-HOUSE TRAINING 8,000 10,010 11,140 11,140 11,140 30 - 61 OFF EQUIP/REPAIRS & MAINT 151,569 151,569 172,311 164,323 164,323 30 - 62 GASOLINE 50 80 85 85 85 ADMINISTRATIVE EXPENDITURES 284,966 253,107 216,720 253,370 (588) 252,782 40 - 25 OTHER EQUIP – PURCHASE - - 160,080 160,080 160,080 40 - 27 COMPUTER SOFTWARE/CAPITAL 38,600 46,923 - - 6,485 6,485 40 - 28 COMPUTER HARDWARE/CAPITAL 18,925 16,602 9,000 9,000 9,000 CAPITAL OUTLAY 57,525 63,525 169,080 169,080 6,485 175,565 TOTAL EXPENDITURES 889,017 835,000 962,192 998,842 (27,863) 970,979 REVENUES: GENERAL FUND 889,017 835,000 962,192 998,842 (27,863) 970,979 8

PLANNING 110-1600-533 (page 309 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 128,471 121,100 152,911 152,911 (8,000) 144,911 10 - 14 FICA TAXES 9,808 9,300 11,678 11,678 11,678 10 - 15 HEALTH INSURANCE 21,385 14,600 25,434 25,434 25,434 10 - 16 L I D INSURANCE 686 500 544 544 544 10 - 17 WORKERS COMPENSATION 905 870 1,229 1,229 1,229 10 - 19 PENSION 20,981 14,250 22,480 22,480 22,480 PERSONNEL COSTS 182,236 160,620 214,276 214,276 (8,000) 206,276 20 - 21 FURNITURE/FIXTURES 1,200 1,200 825 825 825 20 - 22 OFFICE SUPPLIES 1,050 1,050 875 875 875 20 - 23 PRINTING AND DUPLICATING 4,600 3,000 4,300 4,300 4,300 20 - 24 PHOTOGRAPHIC 450 350 100 100 100 20 - 31 BOOKS 375 375 875 875 875 20 - 33 SMALL TOOLS 25 25 25 25 25 20 - 37 COMPUTER SOFTWARE 2,560 2,560 1,810 1,810 1,810 20 - 38 COMPUTER HARDWARE 3,000 2,267 3,000 3,000 3,000 MATERIALS & SUPPLIES 13,260 10,827 11,810 11,810 - 11,810 30 - 25 ADVERTISEMENT 1,000 1,000 1,300 1,300 1,300 30 - 27 SUBSCRIPTIONS AND DUES 1,795 1,795 2,160 2,160 2,160 30 - 28 TRAINING/CONF/FOOD/TRAVEL 6,400 6,400 6,800 6,800 6,800 30 - 29 CONSULTING FEES 4,000 4,000 - - 8,000 8,000 30 - 31 CONTRACTUAL SERVICES 3,500 3,500 3,500 3,500 3,500 30 - 37 OTHER EXPENSES 16,200 13,000 16,200 16,200 16,200 30 - 61 OFF EQUIP/REPAIRS & MAINT - - 800 800 800 ADMINISTRATIVE EXPENDITURES 32,895 29,695 30,760 30,760 8,000 38,760 TOTAL EXPENDITURES 228,391 201,142 256,846 256,846 - 256,846 REVENUES: GENERAL FUND 228,391 201,142 256,846 256,846 - 256,846 9

INSPECTIONS 110-1600-534 (page 310 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 576,720 576,720 619,469 619,469 (51,355) 568,114 10 - 12 OVERTIME 1,600 1,600 1,700 1,700 11,000 12,700 10 - 13 TEMPORARY HELP 7,272 7,272 - - - 10 - 14 FICA TAXES 44,650 44,650 47,077 47,077 47,077 10 - 15 HEALTH INSURANCE 91,852 91,852 112,483 112,483 (14,006) 98,477 10 - 16 L I D INSURANCE 2,199 2,199 2,804 2,804 2,804 10 - 17 WORKERS COMPENSATION 4,698 4,698 5,152 5,152 5,152 10 - 18 EDUCATIONAL ASSISTANCE 2,400 - - - - 10 - 19 PENSION 90,429 90,429 109,406 109,406 (10,065) 99,341 PERSONNEL COSTS 821,820 819,420 898,091 898,091 (64,426) 833,665 20 - 21 FURNITURE/FIXTURES 5,200 5,200 2,600 2,600 2,600 20 - 22 OFFICE SUPPLIES 3,900 3,900 4,700 4,200 4,200 20 - 23 PRINTING AND DUPLICATING 7,300 7,500 7,050 7,050 7,050 20 - 24 PHOTOGRAPHIC 1,500 1,500 1,450 1,450 1,450 20 - 26 PROGRAM EXPENSES/SUPPLIES 25,700 10,700 18,520 19,020 19,020 20 - 29 UNIFORMS/UNIFORM ALLOW 2,700 2,700 3,000 3,000 3,000 20 - 31 BOOKS 1,500 1,500 2,050 2,050 2,050 20 - 32 SECURITY/SAFETY MATERIALS 4,380 4,380 3,520 3,520 4,500 8,020 20 - 33 SMALL TOOLS 400 400 350 350 350 20 - 37 COMPUTER SOFTWARE 500 500 1,775 1,775 1,775 20 - 38 COMPUTER HARDWARE 15,549 13,000 8,900 8,900 8,900 20 - 48 PERSONNEL RELATED SUP - - - - - MATERIALS & SUPPLIES 68,629 51,280 53,915 53,915 4,500 58,415 30 - 21 TELEPHONE/FAX 8,370 8,370 8,800 8,800 8,800 30 - 25 ADVERTISEMENT 640 640 660 660 660 30 - 27 SUBSCRIPTIONS AND DUES 655 655 750 750 750 30 - 28 TRAINING/CONF/FOOD/TRAVEL 5,100 4,100 6,080 6,080 6,080 30 - 33 DEMOLITION EXPENSES 19,700 19,700 25,250 24,525 24,525 30 - 61 OFF EQUIP/REPAIRS & MAINT 690 690 1,045 1,045 1,045 30 - 62 GASOLINE 6,240 7,000 7,350 7,350 7,350 30 - 63 AUTO REPAIRS/MAINTENANCE 2,700 2,700 1,100 1,825 1,825 30 - 67 RADIO REPAIRS/MAINTENANCE 2,707 2,707 2,900 2,900 2,900 ADMINISTRATIVE EXPENDITURES 46,802 46,562 53,935 53,935 - 53,935 40 - 22 AUTOMOBILES - PURCHASE 16,000 14,000 16,000 16,000 16,000 40 - 26 RADIO - PURCHASE - - 500 500 500 CAPITAL OUTLAY 16,000 14,000 16,500 16,500 - 16,500 TOTAL EXPENDITURES 953,251 931,262 1,022,441 1,022,441 (59,926) 962,515 REVENUES: GENERAL FUND 953,251 931,262 1,022,441 1,022,441 (59,926) 962,515 10

STREETS DIVISION 110-1800-554 (page 331 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 412,188 412,188 392,402 392,402 392,402 10 - 12 OVERTIME 11,000 11,000 11,000 11,000 11,000 10 - 14 FICA TAXES 31,308 31,308 30,057 30,057 30,057 10 - 15 HEALTH INSURANCE 67,234 67,234 80,548 80,548 80,548 10 - 16 L I D INSURANCE 1,797 1,797 1,685 1,685 1,685 10 - 17 WORKERS COMPENSATION 14,730 14,730 14,115 14,115 14,115 10 - 19 PENSION 88,712 88,712 95,447 95,447 95,447 PERSONNEL COSTS 626,969 626,969 625,254 625,254 - 625,254 20 - 22 OFFICE SUPPLIES 150 225 150 150 150 20 - 23 PRINTING AND DUPLICATING - - 1,000 1,000 1,000 20 - 26 PROGRAM EXPENSES/SUPPLIES 25,000 24,925 25,000 20,345 20,345 20 - 28 MEDICAL SUP & PHYSICALS 25 25 1,165 1,165 1,165 20 - 29 UNIFORMS/UNIFORM ALLOW 2,218 2,218 2,218 2,218 2,218 20 - 32 SECURITY/SAFETY MATERIALS 2,500 2,500 2,500 2,500 2,500 20 - 33 SMALL TOOLS 1,500 600 1,500 1,500 1,500 20 - 35 CHEMICALS & ADDITIVES 700 700 700 700 700 20 - 37 COMPUTER SOFTWARE - 231 255 255 255 20 - 38 COMPUTER HARDWARE 1,200 1,162 725 725 725 20 - 41 STREET REPAIRING MATERIAL 12,300 12,300 12,300 12,300 12,300 20 - 42 STREET CLEANING SUPPLIES 8,000 8,000 8,000 8,000 8,000 20 - 43 STREET SIGNS/MARKING 18,000 11,480 18,000 15,000 15,000 20 - 44 SAND AND SALT 8,000 8,000 8,000 8,000 8,000 20 - 46 CITY BLDG MAINT SUPPLIES 200 2,000 9,909 9,909 9,909 20 - 62 STORM SEWER SUPPLIES 5,000 3,500 3,500 10,500 10,500 20 - 64 DITCH MAINTENANCE 10,750 10,750 10,750 8,750 8,750 MATERIALS & SUPPLIES 95,543 88,616 105,672 103,017 - 103,017 30 - 21 TELEPHONE/FAX 1,025 600 700 700 700 30 - 25 ADVERTISEMENT 1,300 1,300 1,300 1,300 1,300 30 - 27 SUBSCRIPTIONS AND DUES 250 250 250 250 250 30 - 28 TRAINING/CONF/FOOD/TRAVEL 1,100 700 800 800 800 30 - 31 CONTRACTUAL SERVICES - 6,520 - - - 30 - 44 AGENCY BILLING-TEMP HELP 5,000 10,279 10,000 8,000 8,000 30 - 62 GASOLINE 21,000 21,000 21,000 21,000 21,000 30 - 64 TRUCK REPAIRS/MAINTENANCE 1,000 1,000 1,000 1,000 1,000 30 - 65 MAINT EQUIP REPAIRS/MAINT 12,000 6,000 10,000 10,000 10,000 30 - 67 RADIO REPAIRS/MAINTENANCE 1,399 1,399 1,400 1,400 1,400 ADMINISTRATIVE EXPENDITURES 44,074 49,048 46,450 44,450 - 44,450 40 - 23 TRUCKS - PURCHASE - - 39,300 39,300 39,300 40 - 25 OTHER EQUIPMENT PURCHASE - - 156,500 165,517 165,517 40 - 31 CONSTRUCTION - PURCHASE 420,000 420,000 290,000 280,000 280,000 40 - 42 LEASED EQUIP & VEHICLES 47,544 47,544 37,874 47,874 24,994 72,868 CAPITAL OUTLAY 467,544 467,544 523,674 532,691 24,994 557,685 TOTAL EXPENDITURES 1,234,130 1,232,177 1,301,050 1,305,412 24,994 1,330,406 REVENUES: GENERAL FUND 1,234,130 1,232,177 1,301,050 1,305,412 24,994 1,330,406 11

TAX ASSESSOR 110-1300-513 (page 335 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 90,501 90,501 95,156 95,156 (22,750) 72,406 10 - 14 FICA TAXES 6,873 6,873 7,224 7,224 (1,773) 5,451 10 - 15 HEALTH INSURANCE 12,375 12,375 13,643 13,643 (3,043) 10,600 10 - 16 L I D INSURANCE 558 558 576 576 (227) 349 10 - 17 WORKERS COMPENSATION 703 703 752 752 (233) 519 10 - 18 EDUCATIONAL ASSISTANCE 2,000 - 2,000 2,000 (2,000) - 10 - 19 PENSION 13,107 13,107 15,234 15,234 (5,935) 9,299 PERSONNEL COSTS 126,117 124,117 134,585 134,585 (35,961) 98,624 20 - 21 FURNITURE/FIXTURES 300 100 300 300 300 20 - 22 OFFICE SUPPLIES 900 900 900 900 900 20 - 23 PRINTING AND DUPLICATING 400 400 400 400 400 20 - 31 BOOKS 250 208 250 250 250 20 - 37 COMPUTER SOFTWARE 500 300 565 565 565 20 - 38 COMPUTER HARDWARE 945 1,028 3,000 3,000 3,000 MATERIALS & SUPPLIES 3,295 2,936 5,415 5,415 - 5,415 30 - 21 TELEPHONE/FAX 2,200 1,700 1,700 1,700 1,700 30 - 25 ADVERTISEMENT 2,500 1,000 500 500 500 30 - 27 SUBSCRIPTIONS AND DUES 900 900 900 900 900 30 - 28 TRAINING/CONF/FOOD/TRAVEL 2,000 2,055 3,000 3,000 3,000 30 - 31 CONTRACTUAL SERVICES 101,850 160,316 21,600 21,600 59,679 81,279 30 - 44 AGENCY BILLING-TEMP HELP 12,000 - - - - 30 - 61 OFF EQUIP/REPAIRS & MAINT 100 125 600 600 600 30 - 62 GASOLINE 250 100 100 100 100 ADMINISTRATIVE EXPENDITURES 121,800 166,196 28,400 28,400 59,679 88,079 TOTAL EXPENDITURES 251,212 293,249 168,400 168,400 23,718 192,118 REVENUES: GENERAL FUND 251,212 293,249 168,400 168,400 23,718 192,118 12

WATER/WASTEWATER FUND 13

WATER/WASTEWATER FUND (page 85 of the FY 2006 Final Budget document Proposed March 13, 2006 REVENUES 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 BASE REVENUE PRIOR YEAR BALANCE - WATER 1,396,595 1,627,541 2,107,546 1,935,331 - 1,935,331 PRIOR YEAR BALANCE - WASTEWATER 489,989 612,267 1,006,363 786,706 - 786,706 PRIOR YEAR BALANCE - KCSA (942,139) (1,085,930) (1,411,416) (1,587,113) - (1,587,113) WATER FEES 3,962,500 3,736,068 4,120,930 4,120,930 154,243 4,275,173 WASTEWATER FEES 2,931,810 2,691,226 3,191,760 3,191,760 (545,253) 2,646,507 WASTEWATER ADJUSTMENT FEES 2,788,875 2,620,407 3,047,178 3,690,948 34,409 3,725,357 WATER TANK SPACE LEASING 240,102 287,000 303,000 303,000 - 303,000 IMPACT FEES 665,000 1,050,000 665,000 665,000 255,000 920,000 STATE REIMBURSEMENT 30,000 44,000 - - - - MISCELLANEOUS SERVICE FEE 41,950 41,950 41,950 41,950 71,952 113,902 GRANT REVENUE - - - - - - TRANSFER FROM CAPITAL ASSET RESERVE - - - - - - TRANSFER FROM CONTINGENCY 241,680 241,680 - - - - TRANSFER TO KCSA FROM WASTEWATER - 354,107 643,770 - - - INTEREST EARNINGS 40,000 110,000 40,000 40,000 - 40,000 INTEREST TRANSFERS - - - - - - BASE TOTALS 11,886,362 12,330,316 13,756,081 13,188,512 (29,649) 13,158,863 14

WATER/WASTEWATER FUND (page 86 of the FY 2006 Final Budget document) Proposed March 13, 2006 EXPENSE SUMMARY 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 DEPARTMENT EXPENSES: WATER CONSTRUCTION 495,136 495,773 538,366 538,366 - 538,366 WATER DEPARTMENT 880,103 797,534 927,211 927,211 - 927,211 WATER TREATMENT PLANT 639,106 631,256 649,662 649,662 - 649,662 WASTEWATER DEPARTMENT 758,196 712,928 797,329 797,329 - 797,329 METER READING 57,685 55,081 56,816 56,816 - 56,816 KENT COUNTY TREATMENT CHARGE 3,600,000 3,300,000 3,834,000 3,834,000 - 3,834,000 RETIREES HEALTH CARE 96,330 110,342 142,983 142,983 - 142,983 INTRAFUND SERVICE FEES 1,025,270 997,653 1,101,076 1,101,076 - 1,101,076 DIRECT EXPENDITURE SUBTOTAL 7,551,826 7,100,567 8,047,443 8,047,443 - 8,047,443 OTHER EXPENSES: DEBT SERVICE - WATER 748,259 660,221 935,546 932,754 - 932,754 DEBT SERVICE - WASTEWATER 872,552 434,492 668,620 671,412 - 671,412 BOND ISSUE COSTS - - - - - - DEBT SERVICE ARBITRAGE REBATE - 34,390 - - - - MERIT RESERVE - - - - - - TRANSFER TO: - - - GENERAL FUND FROM WATER 424,008 424,008 267,893 267,893 - 267,893 GENERAL FUND FROM WASTEWATER 424,008 424,008 267,892 267,892 - 267,892 KENT COUNTY CHG FROM WASTEWATER - 354,107 643,770 - - - CONTINGENCY - WATER - - - - - - WATER IMP AND EXT 137,151 374,927 693,525 693,525 - 693,525 WASTEWATER IMP AND EXT - 105,595 389,642 389,642 - 389,642 POST-RETIREMENT BENEFITS RESERVE 100,000 100,000 50,000 50,000 - 50,000 INVENTORY RESERVE - - - - - - UNCOLLECTIBLE RESERVE - - - - - - APPROPRIATION TO PENSION - - - - - - WORKERS COMP FUND - - - - - - IMPACT FEE RESERVE 147,860 615,508 - - - - CAPITAL ASSET RESERVE - - 600,000 600,000 - 600,000 CURRENT YEAR BALANCE WATER 2,075,174 2,107,546 1,853,993 1,684,571 190,219 1,874,790 CURRENT YEAR BALANCE WASTEWATER 769,628 1,006,363 892,225 669,775 389,493 1,059,268 CURRENT YEAR BALANCE KCSA (1,364,104) (1,411,416) (1,554,468) (1,086,395) (609,361) (1,695,756) OTHER SUBTOTALS 4,334,536 5,229,749 5,708,638 5,141,069 (29,649) 5,111,420 TOTALS 11,886,362 12,330,316 13,756,081 13,188,512 (29,649) 13,158,863 15

WATER/WASTEWATER IMPROVEMENT/EXTENSION FUND CASH RECEIPTS AND EXPENSE SUMMARY (page 88 of the FY 2006 Final Budget document) Proposed March 13, 2006 CASH RECEIPTS 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 PRIOR YEAR BALANCE - WATER 281,584 342,930 159,363 912,294 - 912,294 PRIOR YEAR BALANCE - WASTEWATER 595,917 619,578 428,730 1,025,074 - 1,025,074 PRIOR YEAR BOND PROCEED BALANCE SERIES 2003 1,000,000 542,214 - - - - PRIOR YEAR BOND PROCEEDS - WASTEWATER - 903,455 - - - - BOND ISSUE PROCEEDS SERIES 2003 - - - - - - BOND ISSUE PROCEEDS SERIES 2005 1,175,000 - - - - - TRANS FR WATER/WASTEWATER FOR WATER 137,151 374,927 693,525 693,525 - 693,525 TRANS FR WATER/WASTEWATER FOR WASTEWATER - 105,595 389,642 389,642 - 389,642 TRANSFER FROM IMPACT FEE RESERVE 175,000 275,000 500,000 1,170,551 - 1,170,551 MISCELLANEOUS RECEIPTS - 50,000 - - - - DEVELOPER CONTRIBUTIONS - - 300,000 - - - STATE GRANTS/REIMBURSEMENTS - - - 83,452 - 83,452 INTEREST TRUSTEE - - - - - - INTEREST INCOME - - - - - - FUND TOTALS 3,364,652 3,213,699 2,471,260 4,274,538 - 4,274,538 EXPENSE SUMMARY 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 WATER 616,053 1,125,844 597,903 1,559,893 1,559,893 WASTEWATER 1,895,923 1,450,034 1,366,773 2,477,039 2,477,039 WATER METER READING - - - - - WATER TREATMENT PLANT - - - 35,000 35,000 WATER CONSTRUCTION 107,364 49,728 103,199 103,199 (24,994) 78,205 CURRENT YEAR BALANCE - WATER 49,000 159,363 203,385 42,778 12,497 55,275 CURRENT YEAR BALANCE - WASTEWATER 196,312 428,730 200,000 56,629 12,497 69,126 CURRENT YEAR BALANCE BOND PROCEEDS - 2003 - - - - - - CURRENT YEAR BALANCE BOND PROCEEDS - 2005 500,000 - - - - - FUND TOTALS 3,364,652 3,213,699 2,471,260 4,274,538 - 4,274,538 16

CONSTRUCTION 412/417-5600-556 (page 344 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 316,173 310,000 324,110 324,110 324,110 10 - 12 OVERTIME - 6,173 7,000 7,000 7,000 10 - 14 FICA TAXES 23,765 23,765 24,097 24,097 24,097 10 - 15 HEALTH INSURANCE 57,539 57,539 72,379 72,379 72,379 10 - 16 L I D INSURANCE 1,388 1,388 1,408 1,408 1,408 10 - 17 WORKERS COMPENSATION 11,362 11,362 11,762 11,762 11,762 10 - 19 PENSION 48,575 48,575 55,011 55,011 55,011 PERSONNEL COSTS 458,802 458,802 495,767 495,767 - 495,767 20 - 22 OFFICE SUPPLIES 75 75 75 75 75 20 - 24 PHOTOGRAPHIC 25 25 25 25 25 20 - 28 MEDICAL SUP & PHYSICALS 20 20 1,160 1,160 1,160 20 - 29 UNIFORMS/UNIFORM ALLOW 1,714 1,714 1,714 1,714 1,714 20 - 32 SECURITY/SAFETY MATERIALS 2,100 2,100 2,100 2,100 2,100 20 - 33 SMALL TOOLS 2,000 2,000 4,650 4,650 4,650 20 - 46 CITY BLDG MAINT SUPPLIES 544 600 544 544 544 20 - 58 WATER/SEWER 130 100 100 100 100 MATERIALS & SUPPLIES 6,608 6,634 10,368 10,368 - 10,368 30 - 21 TELEPHONE/FAX 1,500 1,500 1,500 1,500 1,500 30 - 23 ELECTRICITY 1,200 1,200 1,200 1,200 1,200 30 - 24 HEATING OIL/GAS 1,800 1,800 1,800 1,800 1,800 30 - 27 SUBSCRIPTIONS AND DUES 100 101 101 101 101 30 - 28 TRAINING/CONF/FOOD/TRAVEL 100 210 100 100 100 30 - 62 GASOLINE 10,000 12,500 12,500 12,500 12,500 30 - 64 TRUCK REPAIRS/MAINTENANCE 100 100 100 100 100 30 - 66 OTHER EQUIP REPAIRS/MAINT 14,000 12,000 14,000 14,000 14,000 30 - 67 RADIO REPAIRS/MAINTENANCE 926 926 930 930 930 ADMINISTRATIVE EXPENDITURES 29,726 30,337 32,231 32,231 - 32,231 40 - 23 TRUCKS - PURCHASE 56,000 - 57,535 57,535 57,535 40 - 25 OTHER EQUIP - PURCHASE 5,700 4,064 - - - 40 - 42 LEASED EQUIP & VEHICLES 45,664 45,664 45,664 45,664 (24,994) 20,670 CAPITAL OUTLAY 107,364 49,728 103,199 103,199 (24,994) 78,205 TOTAL EXPENDITURES 602,500 545,501 641,565 641,565 (24,994) 616,571 REVENUES: WATER/WASTEWATER FUND 495,136 495,773 538,366 538,366 - 538,366 WATER/WASTEWATER I&E FUND 107,364 49,728 103,199 103,199 (24,994) 78,205 17

ELECTRIC FUND 18

ELECTRIC REVENUE FUND (page 94 of the FY 2006 Final Budget document) Proposed March 13, 2006 REVENUES 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 PRIOR YEAR BALANCE 3,896,048 3,836,379 3,477,669 4,066,090 - 4,066,090 DIRECT SALES TO CUSTOMER 55,633,802 55,905,288 57,157,712 57,157,712 - 57,157,712 PURCHASE POWER ADJUSTMENT 4,934,544 4,215,909 6,561,106 6,561,106 - 6,561,106 UTILITY TAX 1,182,367 1,071,808 1,245,946 1,245,946 - 1,245,946 MISCELLANEOUS REVENUE 496,000 496,000 496,000 496,000 66,000 562,000 RENT REVENUE 170,885 170,885 170,885 170,885 - 170,885 DUKE CONTRACT REVENUE - 1,072,405 - - 2,163,830 2,163,830 GRANTS REVENUE - FEMA - - - - - - INTEREST EARNINGS 120,000 120,000 105,000 105,000 - 105,000 BASE TOTALS 66,433,646 66,888,674 69,214,318 69,802,739 2,229,830 72,032,569 19

ELECTRIC REVENUE FUND (page 95 of the FY 2006 Final Budget document) Proposed March 13, 2006 EXPENSE SUMMARY 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 DEPARTMENT EXPENSES: PURCHASE POWER - DLD 40,555,237 40,077,733 42,636,070 42,636,070 - 42,636,070 TRANSMISSION/DISTRIBUTION 2,963,771 2,969,521 3,202,268 3,202,268 - 3,202,268 ELECTRICAL ENGINEERING 1,714,592 1,685,400 1,902,191 1,897,591 - 1,897,591 ADMINISTRATION 760,759 870,549 623,646 628,246 80,000 708,246 METER READING 281,577 272,845 298,703 298,703 - 298,703 TREE TRIMMING - - - - - - MERIT POOL - - - - - - UTILITY TAX 1,182,367 1,182,367 1,245,946 1,245,946 - 1,245,946 ALLOW FOR UNCOLLECTIBLES 125,000 125,000 125,000 125,000 - 125,000 RETIREES HEALTH CARE 456,656 421,778 527,487 527,487 - 527,487 INTRAFUND SERVICE FEES 3,873,593 3,772,225 3,998,495 3,998,495 - 3,998,495 LINE SUBTOTALS 51,913,552 51,377,418 54,559,806 54,559,806 80,000 54,639,806 OTHER EXPENSES: TRANSFER TO: IMPROVEMENT & EXTENSION - 2,600,000 2,829,840 2,829,840 - 2,829,840 DEPRECIATION RESERVE - - - - - - FUTURE CAPACITY 2,000,000 - - - - - CONTINGENCY 22,000 - - - - - GENERAL FUND 5,463,008 5,463,008 5,716,956 5,716,956 - 5,716,956 STREET LIGHTS - - - - - - INTEREST ON DEPOSITS 15,000 25,000 25,000 25,000 - 25,000 DEBT SERVICE 2,623,372 2,665,174 2,640,257 2,640,257 - 2,640,257 BOND ISSUANCE COST - - - - - - INVENTORY RESERVE 125,000 - - - - - INVENTORY WRITE OFFS - - - - - - PENSION FUND - - - - - - POST-RETIREMENT BENEFITS RESERVE 200,000 200,000 100,000 100,000 - 100,000 RATE STABILIZATION RESERVE 500,000 1,072,405 - - 2,163,830 2,163,830 WORKERS COMP FUND - 8,000 - - - - CURRENT YEAR BALANCE 3,571,714 3,477,669 3,342,459 3,930,880 (14,000) 3,916,880 APPROPRIATION SUBTOTALS 14,520,094 15,511,256 14,654,512 15,242,933 2,149,830 17,392,763 BASE TOTALS 66,433,646 66,888,674 69,214,318 69,802,739 2,229,830 72,032,569 20

ELECTRIC IMPROVEMENT AND EXTENSION FUND CASH RECEIPTS AND EXPENSE SUMMARY (page 97 of the FY 2006 Final Budget document) Proposed March 13, 2006 CASH RECEIPTS 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 PRIOR YEAR BALANCE 3,773,351 5,145,917 2,243,923 2,928,337 - 2,928,337 INTEREST EARNINGS 75,000 75,000 7,000 7,000 - 7,000 INTEREST TRUSTEE - - - - - - RECEIPT FROM DEPRECIATION RESERVE - - - - - - RECEIPT FROM FUTURE CAPACITY - - - - - - STATE REIMBURSEMENT FOR PROJECTS - - 448,437 448,437 - 448,437 DUKE REIMBURSEMENT FOR 230 KV TIE - - - - - - DUKE CONTRACT REVENUE - - - - - - - - - TRANSFER FROM ELECTRIC - 2,600,000 2,829,840 2,829,840 - 2,829,840 FUND TOTALS 3,848,351 7,820,917 5,529,200 6,213,614 - 6,213,614 EXPENSE SUMMARY 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 TRANSMISSION AND DISTRIBUTION 861,114 1,633,066 1,473,114 1,480,486 80,000 1,560,486 ELECTRICAL ENGINEERING 1,496,676 3,033,104 3,522,029 3,849,503 - 3,849,503 ADMINISTRATION - - - - - - METER READING - - - - - - TRANSFER TO RATE STABILIZATION 910,824 910,824 - - - - PURCHASE OF WEYANDT HALL - - - - - - CURRENT YEAR BALANCE 579,737 2,243,923 534,057 883,625 (80,000) 803,625 FUND TOTALS 3,848,351 7,820,917 5,529,200 6,213,614 - 6,213,614 21

ELECTRIC ELECTRIC RATE STABILIZATION FUND (page 102 of the FY 2006 Final Budget document) Proposed March 13, 2006 CASH RECEIPTS 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 PRIOR YEAR BALANCE 491,922 493,178 2,491,165 2,615,646 - 2,615,646 RECEIPT FROM ELECTRIC REVENUE FUND 500,000 1,072,405 - - 2,163,830 2,163,830 RECEIPT FROM ELECTRIC I&E FUND 910,824 910,824 - - - - INTEREST EARNINGS 14,758 14,758 74,685 74,685 - 74,685 FUND TOTALS 1,917,504 2,491,165 2,565,850 2,690,331 2,163,830 4,854,161 BUDGET SUMMARY 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 TRANSFER TO ELECTRIC - - - - - - CURRENT YEAR BALANCE 1,917,504 2,491,165 2,565,850 2,690,331 2,163,830 4,854,161 FUND TOTALS 1,917,504 2,491,165 2,565,850 2,690,331 2,163,830 4,854,161 22

ELECTRIC ADMINISTRATION 480/487-8400-564 (pages 354 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 280,200 280,200 162,540 162,540 162,540 10 - 14 FICA TAXES 17,536 17,536 12,175 12,175 12,175 10 - 15 HEALTH INSURANCE 34,457 34,457 19,090 19,090 19,090 10 - 16 L I D INSURANCE 1,326 1,326 872 872 872 10 - 17 WORKERS COMPENSATION 1,505 1,505 861 861 861 10 - 18 EDUCATIONAL ASSISTANCE - - - 4,600 4,600 10 - 19 PENSION 62,270 62,270 20,542 20,542 20,542 PERSONNEL COSTS 397,294 397,294 216,080 220,680 - 220,680 20 - 21 FURNITURE/FIXTURES - - 2,684 - - 20 - 22 OFFICE SUPPLIES 6,400 6,000 6,000 6,000 6,000 20 - 23 PRINTING AND DUPLICATING 1,000 1,000 1,000 1,000 1,000 20 - 24 PHOTOGRAPHIC 300 300 200 200 200 20 - 31 BOOKS 250 250 250 250 250 20 - 37 COMPUTER SOFTWARE - - 500 200 200 20 - 38 COMPUTER HARDWARE 5,400 5,390 - 2,984 2,984 20 - 46 CITY BLDG MAINT SUPPLIES 81,800 92,000 92,000 92,000 92,000 20 - 58 WATER/SEWER 750 750 772 772 772 MATERIALS & SUPPLIES 95,900 105,690 103,406 103,406 - 103,406 30 - 21 TELEPHONE/FAX 2,500 2,500 2,575 2,575 2,575 30 - 23 ELECTRICITY 16,800 16,800 17,304 17,304 17,304 30 - 27 SUBSCRIPTIONS AND DUES 39,815 39,815 47,765 47,765 47,765 30 - 28 TRAINING/CONF/FOOD/TRAVEL 9,250 9,250 10,000 10,000 10,000 30 - 29 CONSULTING FEES 50,000 150,000 75,000 95,000 80,000 175,000 30 - 31 CONTRACTUAL SERVICES 129,200 129,200 131,016 111,016 111,016 30 - 35 COMMUNITY RELATIONS EXP 20,000 20,000 20,000 20,000 20,000 30 - 37 OTHER EXPENSES - - 500 500 500 ADMINISTRATIVE EXPENDITURES 267,565 367,565 304,160 304,160 80,000 384,160 TOTAL EXPENDITURES 760,759 870,549 623,646 628,246 80,000 708,246 REVENUES: ELECTRIC FUND 760,759 870,549 623,646 628,246 80,000 708,246 23

ELECTRIC TRANSMISSION AND DISTRIBUTION 480/487-8200-562 (pages 357 of the FY 2006 Final Budget document) Proposed March 13, 2006 2004-05 2004-05 2005-06 2005-06 ADDITIONS/ 2005-06 ACCT TITLE BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) ADJ BUDGET 02 10 - 11 SALARIES 1,319,058 1,278,029 1,350,887 1,350,887 1,350,887 10 - 12 OVERTIME 97,000 97,000 97,000 97,000 97,000 10 - 14 FICA TAXES 101,660 98,568 101,671 101,671 101,671 10 - 15 HEALTH INSURANCE 226,735 220,683 228,760 228,760 228,760 10 - 16 L I D INSURANCE 5,250 5,093 4,749 4,749 4,749 10 - 17 WORKERS COMPENSATION 54,175 52,525 54,849 54,849 54,849 10 - 18 EDUCATIONAL ASSISTANCE 600 600 1,000 1,000 1,000 10 - 19 PENSION 248,660 246,198 275,472 275,472 275,472 PERSONNEL COSTS 2,053,138 1,998,696 2,114,388 2,114,388 - 2,114,388 20 - 21 FURNITURE/FIXTURES 600 600 300 300 300 20 - 28 MEDICAL SUP & PHYSICALS 950 950 950 950 950 20 - 29 UNIFORMS/UNIFORM ALLOW 2,000 750 750 750 750 20 - 32 SECURITY/SAFETY MATERIALS 16,275 16,275 16,900 16,900 16,900 20 - 33 SMALL TOOLS 16,400 16,400 16,500 24,500 24,500 20 - 37 COMPUTER SOFTWARE 1,500 477 1,500 1,500 1,500 20 - 38 COMPUTER HARDWARE 5,400 6,423 7,500 7,500 7,500 20 - 53 METERS/METER SUPPLIES 20,500 20,500 24,600 24,600 24,600 20 - 58 WATER/SEWER 75 75 80 80 80 20 - 61 ELEC MATERIALS/SUPPLIES 360,000 360,000 372,150 364,150 364,150 MATERIALS & SUPPLIES 423,700 422,450 441,230 441,230 - 441,230 30 - 21 TELEPHONE/FAX 2,500 2,500 2,500 2,500 2,500 30 - 23 ELECTRICITY 100 100 100 100 100 30 - 24 HEATING OIL/GAS 5,000 5,000 5,000 5,000 5,000 30 - 28 TRAINING/CONF/FOOD/TRAVEL 8,950 8,950 13,450 13,450 13,450 30 - 31 CONTRACTUAL SERVICES 353,900 408,342 499,800 499,800 499,800 30 - 39 IN-HOUSE TRAINING 7,000 7,000 7,000 7,000 7,000 30 - 43 ENVIRONMENTAL EXPENSES 50,000 50,000 50,000 50,000 50,000 30 - 51 RIGHT OF WAY 7,500 7,500 7,500 7,500 7,500 30 - 62 GASOLINE 26,000 35,000 36,300 36,300 36,300 30 - 64 TRUCK REPAIRS/MAINTENANCE 12,500 12,500 12,500 12,500 12,500 30 - 66 OTHER EQUIP REPAIRS/MAINT 10,000 8,000 8,000 8,000 8,000 30 - 67 RADIO REPAIRS/MAINTENANCE 3,483 3,483 4,500 4,500 4,500 ADMINISTRATIVE EXPENDITURES 486,933 548,375 646,650 646,650 - 646,650 40 - 23 TRUCKS - PURCHASE 106,000 98,200 150,000 142,806 142,806 40 - 25 OTHER EQUIP - PURCHASE 27,000 26,875 145,000 140,750 140,750 40 - 42 LEASED EQUIP & VEHICLES 113,114 113,114 113,114 73,806 73,806 CAPITAL OUTLAY 246,114 238,189 408,114 357,362 - 357,362 60 - 31 UG TRANSFORMERS 170,000 205,500 170,000 170,000 170,000 60 - 34 UG CONDUCTORS/DEVICES 250,000 994,377 350,000 408,124 80,000 488,124 60 - 46 METERS 195,000 195,000 545,000 545,000 545,000 CAPITAL OUTLAY 615,000 1,394,877 1,065,000 1,123,124 80,000 1,203,124 TOTAL EXPENDITURES 3,824,885 4,602,587 4,675,382 4,682,754 80,000 4,762,754 REVENUES: ELECTRIC FUND 2,963,771 2,969,521 3,202,268 3,202,268 - 3,202,268 ELECTRIC I&E FUND 861,114 1,633,066 1,473,114 1,480,486 80,000 1,560,486 24

SPECIAL FUNDS 25

CITY OF DOVER POST-RETIREMENT BENEFITS RESERVE (page 363 of the FY 2006 Final Budget document) Proposed March 13, 2006 OPERATING REVENUES 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 PRIOR YEAR BALANCE 1,423,854 1,423,854 2,366,570 2,423,317 2,423,317 INTEREST INCOME - 42,716 70,997 70,997 70,997 TRANSFER FROM GENERAL 600,000 600,000 150,000 150,000 100,000 250,000 TRANSFER FROM WATER/WASTEWATER 100,000 100,000 50,000 50,000 50,000 TRANSFER FROM ELECTRIC 200,000 200,000 100,000 100,000 100,000 - FUND TOTALS 2,323,854 2,366,570 2,737,567 2,794,314 100,000 2,894,314 OPERATING EXPENSES 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 CURRENT YEAR BALANCE 2,323,854 2,366,570 2,737,567 2,794,314 100,000 2,894,314 FUND TOTALS 2,323,854 2,366,570 2,737,567 2,794,314 100,000 2,894,314 26

CITY OF DOVER PARKLAND/RECREATION RESERVE (For Informational Purposes Only) Proposed March 13, 2006 OPERATING REVENUES 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 PRIOR YEAR BALANCE - - - 982,141 982,141 INTEREST INCOME - - - 34,375 34,375 GENERAL FUND APPROPRIATION - - - 333,743 809,850 1,143,593 TRANSFER FROM WATER/WASTEWATER - - - - - TRANSFER FROM ELECTRIC - - - - - - FUND TOTALS - - - 1,350,259 1,350,259 OPERATING EXPENSES 2004/05 2004/05 2005/06 2005/06 ADDITIONS/ 2005/06 ADJ BUDGET REVISED BUDGET ADJ BUDGET (REDUCTIONS) BUDGET 02 CURRENT YEAR BALANCE - - - 1,350,259 809,850 2,160,109 FUND TOTALS - - - 1,350,259 809,850 2,160,109 27