b"June 21, 2019 To the Members of Council and Management City of Dover Tuscarawas County, Ohio 122 East Third Street Dover, OH 44622 Independent Auditor's Report Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities,eachmajorfund,andtheaggregateremainingfundinformationoftheCityofDover, Tuscarawas County, Ohio, (the City) as of and for the year ended December 31, 2018, and the related notestothefinancialstatements,whichcollectivelycomprisetheCity'sbasicfinancialstatementsas listed in the table of contents. Management's Responsibility for the Financial Statements Managementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsin accordance with accounting principles generally accepted in the United States of America; this includes thedesign,implementation,andmaintenanceofinternalcontrolrelevanttothepreparationandfair presentationof financial statements that are freefrommaterialmisstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancialstatements.Theproceduresselecteddependontheauditor'sjudgment,includingthe assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internalcontrol.Accordingly,weexpressnosuchopinion.Anauditalsoincludesevaluatingthe appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. - 1 -"