b"City of Dover Independent Auditors Report Page 3 of 3 of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 21, 2019 onourconsiderationoftheCity'sinternalcontroloverfinancialreportingandonourtestsofits compliancewithcertainprovisionsoflaws,regulations,contracts,andgrantagreementsandother matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Citys internal control over financial reporting or on compliance. That report is an integral part of anauditperformedinaccordancewithGovernmentAuditing StandardsinconsideringCity'sinternal control over financial reporting and compliance. New Philadelphia, Ohio - 3 -"