b"City of Dover Independent Auditors Report Page 2 of 3 Opinions Inouropinion,thefinancialstatementsreferredtoabovepresentfairly,inallmaterialrespects,the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund informationof the Cityof Dover, Tuscarawas County, Ohio, as of December 31, 2018, and the respective changes in financial position and, where applicable, cash flows thereofandtherespectivebudgetarycomparisonforthegeneralfundfortheyearthenendedin accordance with accounting principles generally accepted in the United States of America. Emphasis of a Matter As described in Note 3, the City restated the net position balance to account for the implementation of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits other than Pensions. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Managements DiscussionandAnalysis,SchedulesoftheCitysProportionateShareoftheNetPensionLiability, Schedule of the Citys Proportionate Share of Net Pension Asset, Schedule of the Citys Proportionate Share of the Net OPEB Liability, and Schedule of City Contributions as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be anessentialpartoffinancialreportingforplacingthebasicfinancialstatementsinanappropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Dover's basic financial statements. The combining andindividual fundfinancial statementsandschedules,andtheintroductoryandstatisticalsectionsarepresentedforpurposesof additional analysis and are not a required part of the basic financial statements. Thecombiningandindividualfundfinancialstatementsandschedulesaretheresponsibilityof management and were derived from and relate directly to the underlying accounting and other records usedtopreparethebasicfinancialstatements.Suchinformationhasbeensubjectedtotheauditing proceduresappliedintheauditofthebasicfinancialstatementsandcertainadditionalprocedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States- 2 -"