b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualCemetery FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesIncome Taxes $360,000 $360,000 $0Interest 2,000 7,955 5,955Charges for Services 138,000 164,621 26,621Other 100 3,450 3,350Total Revenues 500,100 536,026 35,926ExpendituresCurrent:Public Health Services:Cemetery:Salaries and Wages 315,370 309,175 6,195Fringe Benefits 180,882 169,160 11,722Purchased Services 20,175 18,656 1,519Materials and Supplies 29,200 27,716 1,484Capital Outlay 3,000 2,458 542Other25,000 0 25,000Total Expenditures 573,627 527,165 46,462Net Change in Fund Balance (73,527) 8,861 82,388Fund Balance Beginning of Year 813,821 813,821 0Prior Year Encumbrances Appropriated 375 375 0Fund Balance End of Year $740,669 $823,057 $82,388- 113 -'