b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualMaster Capital FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIncome Taxes $1,302,000 $1,705,000 $1,930,443 $225,443Intergovernmental 637,000 835,000 367,454 (467,546)Contributions and Donations 18,505 18,505 18,505 0Other 42,495 61,495 35,898 (25,597)Total Revenues 2,000,000 2,620,000 2,352,300 (267,700)ExpendituresCapital Outlay 2,634,923 3,733,523 2,699,735 1,033,788Debt Service:Principal Retirement 261,320 261,320 261,320 0Interest and Fiscal Charges 61,628 61,628 61,628 0Total Debt Service 322,948 322,948 322,948 0Total Expenditures 2,957,871 4,056,471 3,022,683 1,033,788Net Change in Fund Balance (957,871) (1,436,471) (670,383) 766,088Fund Balance Beginning of Year 580,331 580,331 580,331 0Prior Year Encumbrances Appropriated 857,871 857,871 857,871 0Fund Balance End of Year $480,331 $1,731 $767,819 $766,088- 109 -'