CCW Packet

CITY OF DOVER, DELAWARE COUNCIL COMMITTEE OF THE WHOLE MEETING Tuesday, May 23, 2023 at 6:00 PM City Hall Council Chambers, 15 Loockerman Plaza, Dover, Delaware AGENDA Public comments are welcomed on any item and will be permitted at the appropriate time. When possible, please notify the City Clerk (302-736-7008 or email at cityclerk@dover.de.us) should you wish to be recognized. VIRTUAL MEETING NOTICE This meeting will be held in City Hall Council Chambers with electronic access via WebEx. Public participation information is as follows: Dial: 1-650-479-3208 Link: https://rb.gy/z424z Event number: 2539 499 1250 Event password: DOVER (if needed) If you are new to WebEx, get the app now at https://www.webex.com/ to be ready when the meeting starts. CALL COUNCIL COMMITTEE OF THE WHOLE MEETING TO ORDER SAFETY ADVISORY AND TRANSPORTATION COMMITTEE ADOPTION OF THE AGENDA 1. Quarterly Briefing on Dover/Kent County Metropolitan Planning Organization (MPO) Projects (Committee action not required) ADJOURNMENT OF THE SAFETY ADVISORY AND TRANSPORTATION COMMITTEE MEETING LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE ADOPTION OF THE AGENDA 1. Dover Human Relations Commission Update (Alan Gaddis, Chair) 1

COUNCIL COMMITTEE OF THE WHOLE MEETING - May 23, 2023 PAGE 2 (Committee action not required) 2. Discussion - Fiscal Year 2023 Audit Program (Lori Peddicord, Controller/Treasurer) (Staff Recommendation: Acceptance of the Audit Program) 3. Review of the Fiscal Year 2022/2023 Annual Budget Amendments (Dave Hugg, City Manager) (Committee action not required) ADJOURNMENT OF THE LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE MEETING ADJOURNMENT OF THE COUNCIL COMMITTEE OF THE WHOLE THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. PURSUANT TO 29 DEL. C. §10004(e)(2), THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS, WHICH ARISE AT THE TIME OF THE MEETING 2

Item 1. Dover City Council Quarterly Update May 23, 2023 Marilyn J. Smith, Executive Director FY23 Projects Completed FY24 Upcoming Projects • Kent County Airports Inventory (KEP) - Creating list of • Cheswold US13 Overhead Walkway Feasibility (Cheswold) - existing airports and air facilities in Kent County, exploring Inventory and evaluate existing pedestrian facilities, traffic opportunities for growth and expansion counts, safety concerns, and other factors that may support • McKee / Saulsbury Road (City of Dover) - Proactively or discourage further consideration of constructing an address the future capacity needs of the McKee/Saulsbury overhead pedestrian walkway Road corridor brought about by planned and anticipated • Dover Corridor Capacity SR9 / Rt 1 (DelDOT) - Examine future growth and development within the study area, from potential for connectivity to SR 9 south of Dover around US 13 at Scarborough Road to US 13 at POW-MIA Parkway borrow pit area to remove truck traffic from merging onto • Truck Parking Amenities Study (KEP) - Analyze truck stop Rt. 1 amenities that meet minimum, mid-range and maximum • Downtown Dover pathways, Expanded Modes/Amenities expectations of federal law as well as the trucking industry (Downtown Dover Partnership) - Identify means to better • US13 North Corridor Plan (KEP) - Identifying growth connect major activity centers – Delaware State University opportunity and transportation needs along Route 13 campus, DAFB, Bayhealth, the new Family Count building at between North Dover and Smyrna South Governors Avenue and Water Street, and downtown • US13 Sidewalk Gap Identification Study (City of Dover) - Dover – by active transportation modes including walking, Examining existing sidewalks along Route 13 in Dover, bicycling, scootering or other micro-mobility options finding areas where sidewalks would be most beneficial • East/West Freight Routes Phase 2 (KEP) - Consider widening of roads, increased speed limits, signage, truck lanes, FY23 Projects Soon to Be Completed elimination of traffic lights, bypasses, new roadway designs, capacity improvements and other suggestions and • Bay Road Path & Walking Trail Connections (Chesapeake recommendations that will enhance Kent County’s travel Utilities) - Studying connection between Energy Lane and St. infrastructure along the east/west freight routes Jones Greenway, finding opportunities for improvement • Expanded Rail Land Use Corridor (DelDOT) - A technical • Dover High School Walk Zone Sidewalk Study (City of identification of available land adjacent to rail corridors in Dover) - Taking inventory of existing sidewalks around high New Castle and Sussex Counties which could be designated school, determining how to improve pedestrian safety in and preserved for industrial use area • Smyrna-Clayton Boulevard Study (Town of Smyrna) - • Harrington Corridor Capacity (DelDOT) - Examine potential Studying intersection of Rt 300 and Rt 6 in Smyrna, connections in and around the Raughley Hill Road segment determining ways to improve safety for motorists as part of Harrington’s Municipal Freight Plan • Trap Shooters Interchange Study (DelDOT) - Studying • Milford & Dover Municipal Freight Plans (DelDOT) - existing conditions of Trap Shooters Rd/SR1 intersection, Develop municipal freight plans for Milford and Dover examining possible improvements to ramp • North Milford Circulation & Connectivity (Milford/DelDOT) • Walnut Street Intersection (City of Milford) - Studying - Examine ways to improve circulation and allow for intersection of N. Walnut Street/Tenth Street/N. Walnut improved connections to major arteries via local roads or Street/N. Washington Street in Milford, listing possible added infrastructure improvements • N. Rehoboth Blvd/N. Walnut St Corridor (Milford) - Corridor/concept plan that would add a shared use path, Of Note…. bike and pedestrian improvements for north-south and east- west movements, consolidate and/or reduce the size of • Equity Roundtable - Dover Kent MPO will be hosting its first exiting commercial/industrial entrances -ever Equity Roundtable, June 6, 8:30-12:30 at Maple Dale; • Statewide Rail Plan Update (DelDOT) - Update the 2011 focusing on equity and accessibility for every member of the plan which sets forth Delaware’s freight and passenger rail traveling public in transportation in Kent County transportation policy provides a basis for federal and state • Annual Audit - Dover Kent MPO recently completed its rail investment annual independent audit; for the second year in a row, the audit was “clean” with no material violations or noncompliance • Parklet Pilot Program - Coming to an end June 30, 2023; GET YOUR VOICE HEARD! Town of Bowers Beach and Downtown Dover Partnership WWW.DOVERKENTMPO.ORG 302-387-6030 were recipients of parklet mini-grants 3

Item 2. Presented by: Lori Peddicord Controller/Treasurer May 23, 2023 SB & Company, LLC Owings Mills, MD 21117 Awarded the Contract for Audit Services for FY’s 2022-2026 4 1

Item 2.  Primary purposes/matters to be communicated:  Planned scope and timing of the audit  Auditor’s responsibility  Findings from the audit 5 2

Item 2.  To clearly communicate an overview of the audit scope and the timing of the audit.  Audit will encompass the Governmental, Business- Type and Major Funds of the City of Dover  Single Audit if the entity expends $750(k) or more in federal funds  Includes the Schedule of Expenditure of Federal Awards  Limited scope of review and analysis:  Management’s discussion and analysis  Budgetary comparison schedule(s)  GASB-required supplementary pension & OPEB schedules  Combining & individual fund schedule(s) 6 3

Item 2.  To provide timely observations arising from the audit that are relevant to oversight of the financial reporting process.  Reasonableness of significant estimates  Evaluating accounting policies used  To obtain relevant audit-related information from those charged with governance. 7 4

Item 2.  Expression of opinions  Whether the financial statements are fairly presented  Whether in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP).  Limited procedures are performed on the Required Supplementary Information  Whether in accordance with generally accepted auditing standards (U.S. GAAS). 8 5

Item 2.  Additional Objectives Include:  Internal control reporting:  Over financial reporting and compliance with provisions of laws, regulations, contracts and award agreements  Over compliance related to reporting of major programs and;  Compliance with federal statutes, regulations and federal awards 9 6

Item 2.  The auditor’s views about findings or issues that the auditor considers to be significant and relevant to those charged with governance regarding their oversight of the financial reporting process.  These will be communicated to management during the audit. 10 7

Item 2.  Detailed Audit Plan Submitted May 22  Preliminary Fieldwork-Test of Controls June 12 - 15  City to Measure Fuel at Electric Plant June 30  Audit Sampling from Auditor September 12  City Gathering Items Requested by Auditor September 18 through September 30  Audit fieldwork auditors on site October 16 through October 27  Draft Schedules & Statements to Auditor November 10  Contingent on completion of Actuary reports in October  Final Recommended Changes from Auditor November 24  Draft ACFR to Leg & Fin Committee December 12  Report to GFOA December 31 11 8

Item 2. 12 9