b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualWater Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Debt Service: Principal Retirement$460,000 $460,000 $460,000 $0Interest and Fiscal Charges 39,004 39,004 39,004 0Total Debt Service499,004 499,004 499,004 0Total Expenses3,402,963 3,403,023 2,825,541 577,482Net Change in Fund Equity(1,082,963) (1,146,023) (152,479) 993,544Fund Equity Beginning of Year1,762,052 1,762,052 1,762,052 0Prior Year Encumbrances Appropriated58,854 58,854 58,854 0Fund Equity End of Year$737,943 $674,883 $1,668,427 $993,544- 115 -'