b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualWater Fund (continued)For the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Debt Service: Principal Retirement$455,000 $455,000 $455,000 $0Interest and Fiscal Charges 45,154 49,454 48,286 1,168Total Debt Service500,154 504,454 503,286 1,168Total Expenses2,895,285 2,978,185 2,562,550 415,635Net Change in Fund Equity(895,285) (999,435) 26,745 1,026,180Fund Equity Beginning of Year1,668,841 1,668,841 1,668,841 0Prior Year Encumbrances Appropriated66,466 66,466 66,466 0Fund Equity End of Year$840,022 $735,872 $1,762,052 $1,026,180- 108 -'