OFFICE OF FINANCE FY2018 RECOMMENDED BUDGET TO COUNTY COUNCIL

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1 FY2018 RECOMMENDED BUDGET TO COUNTY COUNCIL May 15, 2017

2 Department of Administration - Finance FY2018 MISSION: The mission of the Office of Finance is to provide innovative financial management, transparent reporting and collaborative services to the citizens, communities and businesses of New Castle County through quality teamwork and effective communication. Office of Finance 78 Positions Chief Financial Officer Assessment 24 Positions Budget 7 Positions Accounting 18 Positions Treasury & Cash Management 25 Positions Administration 3 Positions Prepare quarterly and annual certified assessment rolls. Administer the County's budget information system (Performance Budgeting). Administer the Vendor File within the County's Financial System. Provide current account information to all customers. Supports the Office of Finance Staff. Maintain the official finance records of the County. Review and process all County assessment exemption programs. Pursue delinquent tax and sewer accounts. Design and layout of the award winning Comprehensive Annual Financial Report (CAFR). Coordinate the preparation of the annual operating, capital budget, and six year capital program. Valuate all new and altered construction. Administer the County's financial information systems (Performance Accounting, Asset Management & Purchasing). Invoice and collect property taxes and sewer user charges. Design and layout of the award winning Comprehensive Annual Budget Summary (CABS). Provide fiscal oversight & analysis of the County's operating and capital budget/programs. Act as the liaison with the County's external auditors. 1 Prepare annual assessment of utility companies' non real estate assets. Prepare the official financial statements through the preparation of the Comprehensive Annual Financial Report. Administer the Maintenance Corporation Billing. Provide fiscal analysis of County legislation. Administer the State Senior Tax Credit. Administer the Street Light Program. Implement/maintain the cashiering system. Provide fiscal reporting to the County Executive, County Council and NCCFAC. Produce vendor payments. Prepare and mail vendor payment statements (Forms 1099). Assist in long term fiscal planning and policy development. Produce payroll checks. Control of timely recording of receipts to financial system and bank accounts and to assure the integrity of cash & investment balances through formal reconcilements. Administer the Employee and Pension Payroll System. Manage banking services and the investment of available funds. Reconcile & file all Federal, State and City of Wilmington payroll wage related reports. Prepare and mail wage statements (Forms W 2) and Pension 1099's. Submitted by the Office of Finance Budget Presentation

3 Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED BUDGET HISTORY FY2011 through FY2018 (With Light Fund) 16,000,000 14,000,000 12,000,000 FY2013 reflects the transfer of the Division of Assessment to the Office of Finance. 10,000, ,000,000 6,000,000 4,000,000 2,000,000 0 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Recomm'd Light 4,548,182 4,611,695 5,199,346 4,816,823 5,024,526 5,214,169 5,263,602 5,939,770 Finance 5,768,786 5,911,996 7,807,483 8,157,495 8,438,118 8,477,548 8,621,915 8,721,513

4 NEW CASTLE COUNTY FY2018 RECOMMENDED FY2011 through FY Without Light Fund 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Recomm'd Finance 7,814,411 8,043,825 7,807,483 8,157,495 8,438,118 8,477,548 8,621,915 8,721,513 % Change over PY -0.19% 2.94% -2.94% 4.48% 3.44% 0.47% 1.70% 1.16% Submitted by the Office of Finance Budget Presentation 3

5 Light Fund 5,939,770 Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED Accting/Budget Operations 22.5% Treasury 20.3% FY2018 Division Accounting/Budget Operations $3,301,404 Finance Budget w/out Light: $8,721,513 Recomm'd Treasury 2,973,947 Assessment 2,446,162 Light Fund 40.5% Assessment 16.7% Total Finance Budget: $14,661,283 4 Other 1% FY2018 Recommended w/out Street Light Fund FY2018 Object Level Recomm'd Personnel Costs $7,460,391 Comm/Utilities 161,848 Contractual Svcs 371,305 IGS Costs 658,583 Other 69,386 Finance Budget w/out Light: $8,721,513 Light Fund: 5,939,770 Total Finance Budget: $14,661,283 IGS Costs 8% Contractual Svcs 4% Comm/Utilities 2% Personnel Costs 85%

6 Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED 100 Office of Finance Position History Fiscal Years 2011 through FY2013 reflects the transfer of 21 Assessment positions from Land Use FY2015 reflects the addition of three positions in Assessment (Two - Assessor I's, and one Assessment Technician) and the reduction of one Confidential Assistant in Accounting. FY2018 reflects the transfer of one Executive Assistant IV from Administrative Services. 0 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Recomm'd # of Positions

7 Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED BUDGET DIVERSITY COMPARISON JOB CATEGORIES Officials and Administrators Professionals Technicians Paraprofessionals Administrative Support Skilled Craft Workers Service-Maintenance Certain Elected/Appointed Officials TOTAL Overall Totals (Sum of State and Local Government Information (EEO-4) Report Format COMMENTS: White (Not of Hispanic Origin) Black (Not of Hispanic Origin) Hispanic NUMBER OF EMPLOYEES MALE FEMALE Asian or Pacific Islander American Indian or Alaskan Native White (Not of Hispanic Origin) Black (Not of Hispanic Origin) Hispanic Asian or Pacific Islander American Indian or Alaskan Native Col. B-K) A B C D E F G H I J K Our commitment is to embrace all initiatives within the County in order to support diversity within the Office of Finance. The Office of Finance works closely with Human Resources to make certain that all steps are taken throughout the hiring process to ensure a diverse pool of applicants.

8 RECOMMENDED BUDGET FY2017 FY2018 Recomm'd FY2017 vs. FY2018 Recomm'd % Incr (Decr) over FY2017 Salaries and Wages $4,771,163 $4,774,160 $2, % Employee Benefits $2,568,404 $2,686,231 $117, % Training and Civic Affairs $34,701 $34,701 $0 0.00% Communications/Utilities $161,848 $161,848 $0 0.00% Materials and Supplies $24,885 $24,885 $0 0.00% Contractual Services $431,305 $371,305 -$60, % Equipment Replacement $9,800 $9,800 $0 0.00% Fixed Charges $0 $0 $0 0.00% Land/Structures $0 $0 $0 0.00% Contingency $0 $0 $0 0.00% IGS Costs $619,809 $658,583 $38, % Intragov. Service Credits $0 $0 $0 0.00% Total w/out Light Tax: $8,621,915 $8,721,513 $99, % Street Light $5,263,602 $5,939,770 $676, % Total All: $13,885,517 $14,661,283 $775, % Submitted by the Office of Finance Budget Presentation 7

9 NEW CASTLE COUNTY FY2018 BUDGET DETAILS Object Level FY2018 Recomm'd $ Change % Change Salaries and Wages: $4,774,160 $2, % Salary budget reflects salary and merit increases for eligible employees and an attrition adjustment of 2.5%. Perm Salary - $4,740,110 PT Salary - $5,250 Overtime - $25,000 Assessment Board - $3,800 Employee Benefits: $2,686,231 $117, % Reflects the employee benefit rate of 56.58%. Training and Civic Affairs: $34,701 $0 0.00% Transportation Expenses - $4,735 Hotel Accommodations - $3,425 Meals - $1,310 Membership Dues - $7,655 Conference/Trainer/Seminar Fees - $17,495 Other - $81 Communication and Utilities: $161,848 $0 0.00% Postage/Overnight Express - $151,385 Telephone/Wireless Service - $10,463 Materials and Supplies: $24,885 $0 0.00% Books and Subscriptions - $4,325 Office/Computer Supplies - $18,020 Small Tools - $575 Miscellaneous Supplies - $1,965 Increase in Small Tools ($190); offset by a decrease in Misc. Materials ($190). Submitted by the Office of Finance Budget Presentation 8

10 NEW CASTLE COUNTY FY2018 BUDGET DETAILS Object Level FY2018 Recomm'd $ Change % Change Contractual Services: $371,305 ($60,000) % Significant contractual services expenses include: Lockbox Service Fee $100,000 Printing of tax and sewer bills $65,970 Financial Advisors/Consultants $30,500 Security Pricing, Bond Services $23,500 Printing of Financial Documents $12,210 Water Consumption Data $10,000 Credit Card Processing $13,000 Cash Flow Program $15,000 Artbitrage Software $15,000 See Contractual Services Details for more information. Equipment Replacement: $9,800 $0 0.00% Office equipment - $9,800. Office of Finance ($7,300), Assessment ($2,500). Grants & Fixed Charges: $0 $0 0.00% N/A IGS Costs: $658,583 $38, % Information Systems - $473,263 Photocopies - $20,800 Printing - $3,225 Fleet for Assessment - $12,279 GIS - $149,016 Submitted by the Office of Finance Budget Presentation 9

11 NEW CASTLE COUNTY FY2018 POSITION ADJUSTMENTS INCREASE # Title # DECREASE Title 2 Executive Assistant IV (1) Accounting and Fiscal Officer 4 Accountant I (1) Account Clerk III 2 Assessor II (1) Treasury Customer Service Representative 2 Certified Assessor I (1) Assessment Services Supervisor 3 Property Assessment Services Administrator (1) Assessor Supervisor (1) Assessment Analyst (2) Cerified Assessor II (2) Assessor I (1) Finance Information Specialist (1) Accounting and Fiscal Manager 13 TOTAL INCREASE (12) TOTAL DECREASE Submitted by the Office of Finance Budget Presentation 10

12 NEW CASTLE COUNTY FY2017 ACCOMPLISHMENTS ACCOUNTING Produced the June 30, 2016 Comprehensive Annual Financial Report. Received Unmodified Opinion for the 2016 Annual Financial Statements. Produced the June 30, 2016 Pension Trust Financial Report. Produced the June 30, 2016 Computation of Available Cash Balance Report. Received the Government Finance Officers Association s Certificate of Achievement Award (thirtyfifth consecutive year) for the Comprehensive Annual Financial Report (CAFR). Provided administrative and fiscal support to the OPEB Board of Trustees. Complied with implementation of GASB 72. Worked with Cash Management group to produce a revised investment policy for the County. Continued to provide a high level of service despite significant personnel turnover and open positions. Upgraded PeopleSoft system while overcoming challenges presented by short-staffing and software implementation issues. Moody s and Fitch reaffirmed the County s Aaa bond rating. BUDGET Provided financial oversight on the spending of the FY2017 operating and capital budgets. The Government Finance Officers Association has presented its Distinguished Budget Presentation Award for the County s Comprehensive Annual Budget Summary (CABS) for the twenty-seventh consecutive year. Completed the FY2016 New Castle County Grants Report and FY2016 Indirect Cost Analysis Plan. Continued to support the New Castle County Financial Advisory Council (NCCFAC) by providing the Council with timely financial information. Update the Finance Office web page with budgetary information. Assists the Department of Special Services and Office of Law with the Wilmington Sewer Treatment Plant contract negotiations. Provided fiscal notes on negotiated labor contracts. Submitted by the Office of Finance FY2018 Budget Presentation 11

13 NEW CASTLE COUNTY FY2017 ACCOMPLISHMENTS ASSESSMENT Continued to provide excellent customer service regarding assessment and exemption program questions. Continued to maintain accurate property records by assuring that the ownership information from all deeds is updated in Hansen within one week of the deed being recorded. Assessed a total of 14,627 parcels during calendar year 2016 resulting in an increase of $328 million in assessed value. Updated 30,743 ownership records. Received and processed 2,913 applications for property tax exemptions and 2,134 applications for the State Senior Credit. Worked with the GIS section of IS to bring in the Pictometry aerial photo program with oblique views. This will allow the Assessors to do research on structures in the office. Scanned documents pertaining to all closed Board of Assessment Review Appeals. BILLINGS, COLLECTIONS AND CUSTOMER SERVICE Continued to bill and collect annual fees on behalf of Maintenance Corporations that were participating in the County s billing program. Processed 317 tax and sewer refunds. Processed change of address requests that resulted in a new mailing address for 9,113 tax and sewer accounts. Enhanced Hansen System reports for Collections unit. Worked with Law to file 2 Notice of Liens on 1 delinquent customer with 17 properties which resulted in the collection of $286, Started analyzing outstanding delinquent Bankruptcy collection cases which identified balances as being satisfied or resolved. Processed 1,987 applications for the State Senior School Tax Credit program. Collected $2.2 million in sewer charges on 6,133 accounts through the annual mailing to mortgage companies. Collected 99% of current County taxes billed in FY Submitted by the Office of Finance FY2018 Budget Presentation 12

14 NEW CASTLE COUNTY FY2017 ACCOMPLISHMENTS CASH MANAGEMENT Initiated project with Land Use contract provider to expand offerings for web service payments. Expanded investment services to various special purpose accounts. Developed and adopted a new, comprehensive Investment Policy Statement. Completed RFP for primary banking services and began lengthy process to transition to the selected new primary bank, TD Bank. Completed contracting with five new investment managers for longer-term investments. Monitored investments and other banking relationships and reported to County Council as appropriate. Participated in development of Post Issuance Compliance Policy for bond issues. Executed agreement with bank vendor (WSFS) to expand service offerings and enhance security standards related to information report and e-transfers Submitted by the Office of Finance FY2018 Budget Presentation 13

15 NEW CASTLE COUNTY FY2018 GOALS ACCOUNTING Provide clear and objective financial information to taxpayers and other customers through the attainment of an unmodified opinion from the County's independent auditors for the annual financial statements and publish the FY2017 Comprehensive Annual Financial Report (CAFR) by December 31, Attain national recognition for excellence in financial reporting from the Government Finance Officers Association for the County's Fiscal Year 2017 Comprehensive Annual Financial Report (37th consecutive year). Maintain the highest standards for financial management by protecting and preserving the highest attainable bond rating of AAA which the County received from Moody's, Standard & Poor's and Fitch Inc. Comply with implementation of GASB 74 and 75 (Other Post-Employment Benefits). Reduce paper use and response time by utilizing state of the art imaging technology to record and retrieve financial documents. Obtain capital financing that will sustain the County's capital investment program at the most efficient cost while maintaining aggressive debt retirement and caps. BUDGET Provide financial oversight of the spending of the FY2018 Operating and Capital budgets. Develop and implement the steps to the long-range plan to close the operating budget gap while maintaining or extending service delivery to the public. Maintain national recognition for excellence in financial reporting from the GFOA for the County s Fiscal Year 2018 Comprehensive Annual Budget Summary. Continue to extend public awareness of the County s financial situation, tax, and budget to members of the General Assembly and engage the public through the website and other means. Continue to provide the New Castle County Financial Advisory Council (NCCFAC) with timely financial information. Develop guidelines for the formulation of the FY2019 Operating and Capital budgets. CASH MANAGEMENT Maintain and reconcile all bank and investment accounts in an accurate and timely manner. Manage the County's investment policy. Directly manage short-term investements and oversee outside firms that serve as longer-term investment managers. Assure investment compliance for the County's bond funds. Serve as vendor managers for banking and credit card operations; an RFP for merchant services may be required in FY2018. Hold regular meetings of the Cash Management Committee and report to the Finance Committee as appropriate. Submitted by the Office of Finance FY2018 Budget Presentation 14

16 TREASURY NEW CASTLE COUNTY FY2018 GOALS Maintain timely and accurate billing of all constituents and parcel owners for tax, sewer and Maintenance Corp services. Continuous and courteous customer service across Treasury services. This includes constituents and external calls received on various inquiries, refund requests and assistance when paying delinquent balances. Post all payments for tax, sewer and maintenance corporation accounts in an accurate and timely manner. Analyze Collection practices end to end and adopt best practices where possible and insure continuous training of staff on Code restrictions or guidelines. Evaluate New Castle County Code directives which impact Treasury services end to end. Continue high collection ration of current County taxes billed in FY ASSESSMENT Ensure the integrity of the assessment process by providing fair, equitable and uniform assessments on all properties within New Castle County. Process all applications for property tax exemptions, state senior credits, incentives and assessment appeals in an accurate and timely manner. Identify and remove property tax exemptions in a timely manner for those no longer qualified. Update and maintain accurate property ownership records. Ensure that the assessment staff is properly trained to meet the State s assessor certification requirements. Continue scanning all assessment documents. Submitted by the Office of Finance FY2018 Budget Presentation 15

17 I. VACANCIES 16

18 NEW CASTLE COUNTY FY2018 RECOMMENDED CURRENT VACANCIES AS OF APRIL 11, 2017 Description Date Vacated Reason for Vacancy Accounting Accountant I 1/6/2017 voluntary demotion Account Clerk III 4/1/2016 promotion Administrative Aide 5/9/2016 transfer Budget Budget and Procedures Analyst 10/10/2016 promotion Assessment Assessor I 12/26/2016 promotion Assessor I 12/26/2016 promotion Treasury/Cash Management Accountant I 11/26/2016 position retitled Account Clerk III 8/17/2015 promotion Total Vacancies: 8 Vacancy Rate: 10% Submitted by the Office of Finance Budget Presentation 17

19 II. CONTRACTUAL SERVICES 18

20 NEW CASTLE COUNTY FY2018 Contractual Services Details OCA OCA Title Object Level Object Level 3 Title FY2018 Recomm'd Budgeted Explanation Treasury Treasury 5101 Equipment Repairs $ 600 Repair safe and other equipment as needed 5210 Bank and Credit Card Proc. Fees $ 13,000 Credit Card Processing Fees 5300 Printing & Related Costs $ 60,000 Print tax and sewer bills 5400 Legal Fees $ 4,000 NCC Sheriff - vendex 5413 Armored Car Service $ 4, Other Professional Services $ 100,000 Lockbox $ 35,000 Bank Fees $ 10,000 Water data $ 14,500 Securities Data Service $ 9,000 Bond Escrow/Paying Agent and admin services $ 5,000 Sewer Lateral Cleanout refunds $ 15,000 Artbitrage Software $ 20,000 Cash Flow Program Subtotal Contractual Services $ 290,600 IGS Costs 5900 IS Contrac- Data Processing $ 189, IS Contrac- Photocopies $ 7, IS Contrac- Printing & Dupli $ IS Contrac- GIS $ - Subtotal IGS Costs $ 197,727 Total Treasury $ 488,327 Accounting & Budget Operations Accounting & 5101 Equipment Repairs $ 100 Office machine repair Budget Operations 5300 Printing and Related Costs $ 4,900 Printing of financial documents 5401 Accounting and Auditing Fees $ 1,800 GFOA, CAFR & CABS Review 5404 Financial Advisors $ 30,500 Financial Advisors 5502 Duplication/Equipment Rental $ 6,240 Maintenance contract on color copier 5810 Food Services $ 1,000 Water cooler, employee awards breakfast 5406 Other Professional Services $ 30,000 Financial Consultants Subtotal Contractual Services $ 74,540 IGS Costs 5900 IS Contrac- Data Processing $ 133, IS Contrac- Photocopies $ 5, IS Contrac- Printing & Dupli $ 1,300 Subtotal IGS Costs $ 140,032 Total Accounting $ 214,572 Assessment Assessment 5300 Printing & Related $ 1,070 Maps to CD, envelopes, business cards 5406 Other professional services $ 2,500 location tracking services 5740 Car Wash Service $ Advertising $ 2,500 Quarterly legal notices Subtotal Contractual Services $ 6,165 IGS Costs 5900 IS Contrac- Data Processing $ 150, IS Contrac- Photocopies $ 8, IS Contrac- Printing & Dupli $ 1, IS Fleet Vehicles $ 12, IS Contrac- GIS $ 149,016 Subtotal IGS Costs $ 320,824 Total Assessment $ 326,989 Total Contractual Services $ 1,029,888 Submitted by the Office of Finance Budget Presentation 19

21 III. BUDGET BY OBJECT CODE 20

22 NEW CASTLE COUNTY FY2018 RECOMMENDED Object Level 1 Object Level 3 Accounting/ Budget Treasury Assessment Light Fund FY2018 Recomm'd 11 Salaries & 1001Salaries & Wages-Permanent $1,945,450 $1,482,415 $1,312,245 $4,740,110 Wages 1002Salaries & Wages-Part-Time $5,250 $5, Salaries & Wages-Overtime $2,000 $8,000 $15,000 $25, Salaries & Wages-Board Members $3,800 $3, Salaries & Wages Total $1,952,700 $1,490,415 $1,331,045 $0 $4,774, Employee 1500Emp. Bene.-Regular Overhead $1,084,869 $840,165 $743,883 $2,668,917 Benefits 1510Emp. Bene.-Premium Overhead $1,698 $6,224 $8,487 $16, Emp. Bene.-Part time $525 $380 $ Employee Benefits Total $1,087,092 $846,389 $752,750 $0 $2,686, Training 2001Airfare $2,250 $1,100 $3,350 /Civic Affairs 2003Taxi and Shuttle $50 $95 $ Mileage Reimbursements $100 $150 $ Tolls $20 $40 $95 $ Parking Fees $450 $100 $190 $ Tips $95 $ Hotel Accommodations $1,875 $1,550 $3, Meals $825 $485 $1, Communication Charges $45 $ Conference Fees $2,300 $400 $1,745 $4, Seminar Fees $2,800 $2,000 $1,450 $6, Trainers Fees $6,800 $6, Membership Dues $3,935 $900 $2,820 $7, Catering $36 $36 22 Training/Civic Affairs Total $14,605 $3,626 $16,470 $0 $34, Comm 3100Postage $8,235 $135,700 $7,000 $150,935 /Utilities 3110Overnight Express $250 $200 $ Telephone Service $2,700 $2,800 $1,933 $7, Cellular Telephone Service $1,450 $1,080 $2, Cellular Wireless Data Service $500 $ Electric Service (Street Light Fund) $5,939,770 $5,939, Communication/Utilities Total $13,135 $138,700 $10,013 $5,939,770 $6,101, Materials 4000Books and Subscriptions $3,400 $100 $825 $4,325 /Supplies 4001Clothing and Uniforms $1,000 $1, Miscellaneous $0 $0 4101Office Supplies $6,000 $1,800 $1,100 $8, Computer Supplies $4,000 $3,000 $2,120 $9, Medical & Safety Supplies $100 $90 $775 $ Small Tools $575 $ Materials/Supplies Total $13,500 $4,990 $6,395 $0 $24, Contractual Services 5101Equipment Repairs $100 $600 $ Bank and Credit Card Proc Fees $13,000 $13, Printing & Related Costs $4,900 $60,000 $1,070 $65, Legal Fees $4,000 $4, Accounting & Auditing Fees $1,800 $1, Financial Advisors $30,500 $30, Other Professional Services $30,000 $208,500 $2,500 $241, Armored Car Service $4,500 $4, Dupl. & Reprod. Equip. Rental $6,240 $6, Car Wash Service $95 $ Advertising Service $2,500 $2, Food Services $1,000 $1, Contractual Services Total $74,540 $290,600 $6,165 $0 $371, Equipment 6160Office Equipment <$5,000 $5,800 $1,500 $2,500 $9, Equipment Total $5,800 $1,500 $2,500 $0 $9, IGS Charges 5900IS Contrac-Data Processing $133,432 $189,627 $150,204 $473, IS Contrac-Photocopies $5,300 $7,500 $8,000 $20, IS Contrac-Printing & Dupl. $1,300 $600 $1,325 $3, IS Fleet $12,279 $12, IS Contrac-GIS $149,016 $149, IGS Charges Total $140,032 $197,727 $320,824 $0 $658,583 Grand Total $3,301,404 $2,973,947 $2,446,162 $5,939,770 $14,661,283 Submitted by the Office of Finance Budget Presentation 21

23 IV. PERFORMANCE STANDARDS 22

24 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0% 100.0% Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED Property Tax Collection Goals vs. Actual (Fiscal Year) FY2017 Projected Performance Goal, 99.00% Actual Performance, 99.00% FY2016 Performance Goal, 99.0% Actual Performance, 99.0% FY2015 Performance Goal, 99.0% Actual Performance, 99.0% 23 FY2014 Performance Goal, 99.0% Actual Performance, 98.8% FY2013 Performance Goal, 99.0% Actual Performance, 99.0% FY2012 Performance Goal, 99.0% Actual Performance, 98.9% FY2011 Performance Goal, 99.0% Actual Performance, 99.0%

25 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0% 100.0% Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED Sewer Service Fee Collection Goals vs. Actual (Calendar Year) CY2016 Performance Goal, 96.50% Actual Performance, 96.00% CY2015 Performance Goal, 96.5% Actual Performance, 95.6% 24 CY2014 Performance Goal, 96.5% Actual Performance, 94.8% CY2013 Performance Goal, 96.5% Actual Performance, 96.0% CY2012 Performance Goal, 96.5% Actual Performance, 96.7% CY2011 Performance Goal, 96.5% Actual Performance, 95.9%

26 Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED STATISTICS FOR ACCOUNTS PAYABLE AND PAYROLL Fiscal Year 2015 Fiscal Year 2016 Fiscal Year 2017 (Projected) Number of Accounts Payable Checks, Direct Deposits, and Wires Issued 27,808 29,758 29, Percent of Voided Accounts Payable Checks Percent of Manual Accounts Payable Checks 1.02% 0.69% 0.73% 0.09% 0.18% 10.00% Number of Invoices Processed 64,757 66,062 65,500 Number of Payroll Checks and Advices Issued 56,022 57,191 57,000 Percent of Manual Payroll Checks 0.12% 0.12% 0.10%

27 PERFORMANCE MEASURES FOR FINANCIAL REPORTING Submitted by the Office of Finance Budget Presentation NEW CASTLE COUNTY FY2018 RECOMMENDED Fiscal Year 2015 Fiscal Year 2016 Fiscal Year 2017 (Projected) 26 Completion of Fieldwork for Comprehensive Annual Financial Report (CAFR) within 90 Days of Close of Fiscal Year Completion of Audit by 11/30 Issuance of Unmodified Opinion by Auditors Final Production of CAFR by 12/15 Government Finance Officers Association pending Receipt of Certificate of Excellence in Financial Reporting from the Completion of Fieldwork for Single Audit Within 90 Days of Close of Fiscal Year Material Weaknesses 2 None* None Significant Deficiencies Not Considered To Be a Material Weakness None None None Final Production of Comprehensive Annual Budget Summary within 90 Days of Budget Passage Receipt of Distinguished Budget Presentation Award from the Government Finance Officers Association * No findings for financial statements. One finding for Federal Awards.

28 V. FEE SCHEDULE 27

29 Submitted by the Office of Finance Budget Presentation FY2018 Fee Schedule Item # Object Code Revenue Source Current Fee Current Fee w/ CPI Last Increase MM/YY FY2017 Projected Revenue Comparable Fees Comments Preparing legal description of property boundaries $25.00 $25.55 Prior to Title Search $ $ /2009 Sussex County, Monition set up = $500 (This is for the entire process including Title search and Metes and Bounds) Sussex County, Monition set up = $500 (This is for the entire process including Title search and Metes and Bounds) "Bring Down" Title Search $ $ /2009 Kent County, Bring down search = $60 (plus copies) Monition Prep. Or other doc Prep $65.00 $ / Notice to Owner or Lienholder (per letter) Prep. And filing in court - affidavit, writ or other legal doc. (Not contained elsewhere in fee schedule) $10.00 $10.22 Prior to 1998 $50.00 $ Kent County, Preparation of Monition = $50 plus Filing the Monition = $25 Sussex County, Monition set up = $500 (This is for the entire process including Title search and Metes and Bounds) Kent County, Notice to Lien Holder = $10.00 ea. Sussex County, Lien Notice = $25.00 Kent County, Filing of aff. or other docs = $50 Sussex County, Preparing any documents = $5 a page Staying of Sheriff's sale $25.00 $ Sussex County, Staying any sale = $ Prop. Posting with legal notices $50.00 $51.10 Prior to 1998 Kent County, Posting any prop notices = $ Satisfaction of Judgement $50.00 $ Tax certification (reg and Mobile) $25.00 $ ,000 Kent County, Mobile tax letter = $ Returned Check Fee $35.00 N/A , Maintenance Corporation Billing Fee $6.35 N/A ,420 7,000 99,420 These fees are all part of the Collection process. In finding comparable fees, while most jurisdictions have this process they all break apart and call the different fees associated with it something different. The comparable fees listed are believed to be equivalent in description to ours. This is total of all revenue sources listed for code 0261