b'June 21, 2019 Dear Members of Council andResidents of the City of Dover: It is our privilege to present to you the City of Dovers (the City) Comprehensive Annual Financial Report (CAFR).This CAFR represents the official report of the Citys operations and financial position for the yearendedDecember31,2018,anddetailsthestatusofCityfinancestoresidents,electedofficials, investment bankers, underwriters, rating agencies and all other interested parties.This report enables the CitytocomplywithOhioAdministrativeCodeSection117-2-03(B),whichrequiresreportingona Generally Accepted Accounting Principles (GAAP) basis, and Ohio Revised Code Section 117.38 which requires cities reporting on a GAAP basis to file an annual report with the Auditor of State within 150 days of fiscal year end. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose.Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free from any material misstatements. Rea and Associates, Inc. has issued an unmodified (clean) opinion on the City of Dovers financial statements for the year ended December 31, 2018.The independent auditors report is located at the front of the financial section of this report. Managements discussion and analysis (MD&A) immediately follows the independent auditors report and provides a narrative introduction overview, and analysis of the basic financial statements.The MD&A complements this letter of transmittal and should be read in conjunction to it.City Profile Doverlies80milessouthofClevelandandLakeErieand100mileswestofPittsburgh.Though originally called Dover, the prefix "canal" was added in 1807 by postal authorities to distinguish the City from the Village of Dover in Cuyahoga County.Canal Dover was an appropriate name at this particular time considering the town\'s first prosperity was stimulated by the construction of the Ohio and Erie Canal in the late 1820\'s.This "canal town" was incorporated as a village in 1842 and established as a city in the early 1900s.By December 18, 1915, the City was officially changed to its original name of Dover. Operating under the Mayor/Council form of government, the citizens of Dover elect a mayor, auditor, law director,treasurerandeightmembersofthecouncil,includingthepresident,threeat-largecouncil members and four ward council members. A safety director, service director, auditor, treasurer, and law director are responsible for various departments of City business.For financial reporting purposes, the CityhasconsideredalldepartmentsandorganizationsmakinguptheCityofDover(theprimary government).'