b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedTable 2 shows the changes in net position for 2018 and 2017 for both governmental and business-type activities.Table 2Change in Net PositionGovernmental Business-TypeActivities Activities Total2018 2017 2018 2017 2018 2017RevenuesProgram RevenuesCharges for Services and Sales $1,617,164 $1,475,528 $33,770,679 $32,476,187 $35,387,843 $33,951,715Operating Grants and Contributions 679,834 682,262 0 0 679,834 682,262Capital Grants and Contributions 300,448 683,524 245,000 0 545,448 683,524Total Program Revenues 2,597,446 2,841,314 34,015,679 32,476,187 36,613,125 35,317,501General RevenuesProperty Taxes 1,764,018 1,764,189 0 0 1,764,018 1,764,189Kilowatt per Hour Tax 707,148 678,961 0 0 707,148 678,961Income Taxes 7,430,719 7,321,211 0 0 7,430,719 7,321,211Grants and Entitlements 477,289 516,440 0 0 477,289 516,440Unrestricted Contributions 15,208 14,805 0 0 15,208 14,805Investment Earnings 217,739 169,451 33,967 18,386 251,706 187,837Miscellaneous 332,865 116,572 391,864 136,424 724,729 252,996Total General Revenues 10,944,986 10,581,629 425,831 154,810 11,370,817 10,736,439Total Revenues 13,542,432 13,422,943 34,441,510 32,630,997 47,983,942 46,053,940Program ExpensesGeneral Government 2,026,104 1,898,611 0 0 2,026,104 1,898,611Security of Persons and Property 6,901,037 5,613,851 0 0 6,901,037 5,613,851Transportation 2,388,755 2,334,839 0 0 2,388,755 2,334,839Public Health Services 918,470 869,210 0 0 918,470 869,210Community Environment 222,825 148,743 0 0 222,825 148,743Basic Utility Services 767,118 697,490 0 0 767,118 697,490Leisure Time Activities 1,369,916 1,209,073 0 0 1,369,916 1,209,073Interest and Fiscal Charges 77,310 85,950 0 0 77,310 85,950Enterprise Operations:Sewer 0 0 4,081,380 3,544,431 4,081,380 3,544,431Electric 0 0 27,539,776 26,714,336 27,539,776 26,714,336Water 0 0 2,057,171 1,982,129 2,057,171 1,982,129Total Program Expenses 14,671,535 12,857,767 33,678,327 32,240,896 48,349,862 45,098,663Change in Net Position Before Transfers (1,129,103) 565,176 763,183 390,101 (365,920) 955,277Transfers (300,000) (620,240) 300,000 620,240 0 0Change in Net Position (1,429,103) (55,064) 1,063,183 1,010,341 (365,920) 955,277Net Position Beginning of Year8,586,394 N/A 35,753,478 N/A 44,339,872 N/ANet Position End of Year $7,157,291 $8,586,394 $36,816,661 $35,753,478 $43,973,952 $44,339,872 The information necessary to restate the 2017 beginning balances and the 2017 OPEB expense amounts for the effects of the initial implementation of GASB 75 is not available.Therefore, 2017 functional expensesstillincludeOPEBexpenseof$85,230computedunderGASB45.GASB45required recognizing pension expense equal to the contractually required contributions to the plan.Under GASB 75, OPEB expense represents additional amounts earned, adjusted by deferred inflows/outflows.The - 10 - - 10 -'