b"The City of Dovers present operations, current financial condition, and the future are reviewed, executed and planned as a cooperative effort of dedicated elected officials and administrative staff with a single goal in mind, to make Dover citizens proud to call this City home. AwardsGFOA Certificate of Achievement The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Dover for its Comprehensive Annual Financial Report for the year ended December 31, 2017.In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized Comprehensive Annual Financial Report which conforms to program standards.Suchareportmustsatisfybothgenerallyacceptedaccountingprinciplesandapplicablelegal requirements.A Certificate of Achievement is valid for a period of one year only.We believe our current report continues to conform to the Certificate of Achievement Program requirements, and we are submitting it to GFOA for review.Tree City USAThe City received its thirty-eighth Tree City USA Award for the year ended December 31, 2018.These prestigious awards recognize the City for its annual program of planting new trees and maintaining and removing old trees.Dover has been the second longest recipient of this award at the City level.AcknowledgmentsThe preparation of the Comprehensive Annual Financial Report requires a major effort. We would like to thank everyone who has been involved in this report either directly or indirectly. The preparation of this report could not have been accomplished without the efficient and dedicated services of the entire staff of theCityAuditorsofficeandthesupervisorsofotherCitydepartments,andtheLocalGovernment Services section of the Auditor of States office.We are happy to report that the City's financial policies and management have enabled Dover to continue to provide a sound financial condition.Each year we renew our commitment to implement responsible and progressive changes in order to improve our responsiveness to the citizenry and to insure the financial stability of the community.We extend our appreciation to City Council for its support and commitment to responsible fiscal reporting. Respectfully submitted,Richard P. Homrighausen MayorNicole L. Stoldt Auditor- xi -"