b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualElectric Fund (continued)For the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Capital Outlay: Electric Capital Reserve$100,000 $100,000 $0 $100,000Electric Surplus250,000 250,000 0 250,000Electric Office42,000 42,000 0 42,000Municipal Electric Improvement9,272 9,272 0 9,272Electric Distribution340,887 390,887 221,109 169,778Electric Plant1,448,783 1,448,783 821,276 627,507Total Capital Outlay2,190,942 2,240,942 1,042,385 1,198,557Debt Service: Principal Retirement1,692,889 1,692,889 1,692,637 252Interest and Fiscal Charges205,951 205,951 205,152 799Total Debt Service1,898,840 1,898,840 1,897,789 1,051Electric Deposits Returned: Refunds40,000 40,000 24,765 15,235Total Expenses31,122,730 31,819,669 29,073,932 2,745,737Excess of Revenues Under Expenses before Transfers(4,419,730) (4,523,494) (399,525) 4,123,969Transfers In300,000 300,000 300,000 0Net Change in Fund Equity(4,119,730) (4,223,494) (99,525) 4,123,969Fund Equity Beginning of Year5,389,641 5,389,641 5,389,641 0Prior Year Encumbrances Appropriated1,181,037 1,181,037 1,181,037 0Fund Equity End of Year$2,450,948 $2,347,184 $6,471,153 $4,123,969- 106 -'