b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualSewer Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Debt Service:Principal Retirement $663,875 $663,875 $663,875 $0Interest and Fiscal Charges 226,306 226,306 226,306 0Total Debt Service 890,181 890,181 890,181 0Total Expenses 5,717,986 5,849,586 4,384,943 1,464,643Net Change in Fund Equity (2,392,986) (2,621,886) (923,685) 1,698,201Fund Equity Beginning of Year 4,008,030 4,008,030 4,008,030 0Prior Year Encumbrances Appropriated 271,448 271,448 271,448 0Fund Equity End of Year $1,886,492 $1,657,592 $3,355,793 $1,698,201- 111 -'