b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualCHIP FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesIntergovernmental $175,000 $79,853 ($95,147)Interest 0 97 97Other 0 10,271 10,271Total Revenues 175,000 90,221 (84,779)ExpendituresCapital Outlay 175,000 79,853 95,147Net Change in Fund Balance 0 10,368 10,368Fund Balance Beginning of Year 25,449 25,449 0Fund Balance End of Year $25,449 $35,817 $10,368- 118 -'