b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualSewer FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesCharges for Services $3,040,166 $3,117,366 $3,259,513 $142,147Other 9,834 9,834 9,834 0Total Revenues 3,050,000 3,127,200 3,269,347 142,147ExpensesSalaries and Wages:Sewer Office 63,082 63,082 61,239 1,843Sewer Disposal Plant 996,504 986,604 928,368 58,236Total Salaries and Wages 1,059,586 1,049,686 989,607 60,079Fringe Benefits:Sewer Office 39,800 39,800 32,796 7,004Sewer Disposal Plant 624,433 634,333 566,637 67,696Total Fringe Benefits 664,233 674,133 599,433 74,700Purchased Services:Sewer Office 71,273 71,273 62,934 8,339Sewer Disposal Plant 374,423 384,423 302,378 82,045Total Purchased Services 445,696 455,696 365,312 90,384Materials and Supplies:Sewer Office 4,000 4,000 2,652 1,348Sewer Disposal Plant 745,630 745,630 725,568 20,062Total Materials and Supplies 749,630 749,630 728,220 21,410Capital Outlay:Sewer Office 21,250 21,250 0 21,250Sewer Disposal Plant 1,235,471 1,235,471 70,973 1,164,498Wastewater Reserve 1,006,810 1,006,810 252,089 754,721Total Capital Outlay 2,263,531 2,263,531 323,062 1,940,469Debt Service:Principal Retirement 642,814 642,814 642,814 0Interest and Fiscal Charges 245,747 245,747 245,747 0Total Debt Service 888,561 888,561 888,561 0Total Expenses 6,071,237 6,081,237 3,894,195 2,187,042Net Change in Fund Equity (3,021,237) (2,954,037) (624,848) 2,329,189Fund Equity Beginning of Year 4,612,676 4,612,676 4,612,676 0Prior Year Encumbrances Appropriated 20,202 20,202 20,202 0Fund Equity End of Year $1,611,641 $1,678,841 $4,008,030 $2,329,189- 104 -'