b"City of Dover Independent Auditors Report Page 2 of 3OpinionsInouropinion,thefinancialstatementsreferredtoabovepresentfairly,inallmaterialrespects,the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Dover, Tuscarawas County, Ohio, as of December 31, 2019, and the respective changes in financial position and, where applicable, cash flows thereof and the budgetary comparison for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.Emphasis of a Matter As described in Note 3 to the financial statements, the City restated the beginning fiduciary net position balance to account for the implementation of GASB Statement No. 84, Fiduciary Activities. We did not modify our opinion regarding this matter.In addition, as described in Note 23 to the financial statements, during 2020, the financial impact of COVID-19 and the ensuing emergency measures will impact subsequent periods of the City. We did not modify our opinion regarding this matter.Other MattersRequired Supplementary InformationAccounting principles generally accepted in the United States of America require that the Managements DiscussionandAnalysis,SchedulesoftheCitysProportionateShareoftheNetPensionLiability, Schedule of the Citys Proportionate Share of Net Pension Asset, Schedule of the Citys Proportionate Share of the Net OPEB Liability, Schedule of the Citys Proportionate Share of the Net Pension Liability, and Schedule of City Contributions as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by theGovernmentalAccountingStandardsBoardwhoconsidersittobeanessentialpartoffinancial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.Wehaveappliedcertainlimitedprocedurestotherequiredsupplementaryinformationin accordance with auditing standards generally accepted in the United States of America, which consisted ofinquiriesofmanagementaboutthemethodsofpreparingtheinformationandcomparingthe information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.Other InformationOur audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Dover's basic financial statements. The combining and individual fund financial statementsandschedules,andtheintroductoryandstatisticalsectionsarepresentedforpurposesof additional analysis and are not a required part of the basic financial statements.2"