b'City of DoverTuscarawas County, OhioReconciliation of the Statement of Revenues, Expenditures and Changesin Fund Balances of Governmental Funds to the Statement of ActivitiesFor the Year Ended December 31, 2018Net Change in Fund Balances - Total Governmental Funds ($1,163,585)Amounts reported for governmental activities in the statement of activities are different because:Governmental funds report capital outlays as expenditures.However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives asdepreciation expense.This is the amount by which capital asset additions exceeded depreciation in the current period: Capital Asset Additions: Capital Outlay 2,068,673 Capital Contributions105,869Current Year Depreciation (940,038)Total 1,234,504Governmental funds only report the disposal of capital assets to the extent proceeds arereceived from the sale.In the statement of activities, a gain or loss is reported for each disposal. (554,796)Revenues in the statement of activities that do not provide current financial resourcesare not reported as revenues in governmental funds:Property Taxes 2,471Income Taxes252,680Intergovernmental(7,583)Charges for Services 8,497Other 10,498Total 266,563Repayment of debt is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 263,669In the statement of activities, interest is accrued on outstanding notes, whereas in governmental funds, an interest expenditure is reported when due: Accrued Interest 1,444Amortization of Premium 1,795Total 3,239Some expenses reported in the statement of activities do not require the use of current financialresources and therefore are not reported as expenditures in governmental funds:Compensated Absences (136,604)Vacation Benefits Payable (42,045)Total (178,649)The internal service funds used by management are not reported in the City-widestatement of activities.Governmental fund expenditures and related internal service fund revenue are eliminated.The net revenue (expense) of the internal service is is allocated among the governmental activities: Change in Net Position 295,839Change in Internal Balance (91,062)Total 204,777Contractually required contributions are reported as expenditures in governmental funds;however, the statement of net position reports these amounts as deferred outflows:Pension1,026,423OPEB15,628Total 1,042,051Except for amounts reported as deferred inflows/outflows, changes in the net pension/OPEBasset or liability are reported as pension/OPEB expense in the statement of activities: Pension(1,669,765)OPEB(877,111)Total (2,546,876)Change in Net Position of Governmental Activities ($1,429,103)See accompanying notes to the basic financial statements- 23 -'