b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2018 Table of Contents Page I. Introductory SectionTable of Contents . i Letter of Transmittal . v GFOA Certificate of Achievement xii Principal Officials . xiii Organizational Chart xiv Financial SectionII.Independent Auditors Report 1 Managements Discussion and Analysis 5 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position 17 Statement of Activities 18 Fund Financial Statements:Balance SheetGovernmental Funds . 20 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities 21 Statement of Revenues, Expenditures and Changes in Fund BalancesGovernmental Funds . 22 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities . 23 Statement of Revenues, Expenditures and Changes in Fund BalanceBudget (Non-GAAP Basis) and ActualGeneral Fund . 24 Statement of Fund Net PositionProprietary Funds 25 Statement of Revenues, Expenses and Changes in Fund Net PositionProprietary Funds 26 Statement of Cash FlowsProprietary Funds 27 Statement of Fiduciary Net PositionFiduciary Fund . 29 Statement of Changes in Fiduciary Net PositionFiduciary Fund 30 Notes to the Basic Financial Statements 31 - i -'