b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualElectric Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Capital Outlay: Electric Capital Reserve$100,000 $100,000 $35,200 $64,800Electric Surplus250,000 500,000 151,044 348,956Electric Office42,000 42,000 353 41,647Electric Distribution590,622 675,622 413,786 261,836Electric Plant1,448,927 1,578,927 507,931 1,070,996Total Capital Outlay2,431,549 2,896,549 1,108,314 1,788,235Debt Service: Principal Retirement1,722,637 1,722,637 1,722,637 0Interest and Fiscal Charges171,594 171,594 171,262 332Total Debt Service1,894,231 1,894,231 1,893,899 332Electric Deposits Returned: Refunds40,000 40,000 26,607 13,393Total Expenses31,331,653 33,016,106 29,467,411 3,548,695Excess of Revenues Under Expenses before Transfers(2,528,653) (5,996,906) (1,234,308) 4,762,598Transfers In200,000 200,000 200,000 0Net Change in Fund Equity(2,328,653) (5,796,906) (1,034,308) 4,762,598Fund Equity Beginning of Year6,471,153 6,471,153 6,471,153 0Prior Year Encumbrances Appropriated598,338 598,338 598,338 0Fund Equity End of Year$4,740,838 $1,272,585 $6,035,183 $4,762,598- 113 -'