b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualMaster Capital FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIncome Taxes $1,892,456 $1,965,000 $1,773,013 ($191,987)Intergovernmental 94,347 98,500 117,614 19,114Contributions and Donations 14,125 14,125 14,125 0Other 99,072 102,875 41,144 (61,731)Total Revenues 2,100,000 2,180,500 1,945,896 (234,604)ExpendituresCapital Outlay 3,279,023 3,948,155 3,133,641 814,514Debt Service:Principal Retirement 252,770 252,770 252,770 0Interest and Fiscal Charges 70,928 70,928 70,928 0Total Debt Service 323,698 323,698 323,698 0Total Expenditures 3,602,721 4,271,853 3,457,339 814,514Net Change in Fund Balance (1,502,721) (2,091,353) (1,511,443) 579,910Fund Balance Beginning of Year 1,489,053 1,489,053 1,489,053 0Prior Year Encumbrances Appropriated 602,721 602,721 602,721 0Fund Balance End of Year $589,053 $421 $580,331 $579,910- 103 -'