b"City of Dover Independent Auditors Report Page 3 of 3Thecombiningandindividualfundfinancialstatementsandschedulesaretheresponsibilityof management and were derived from and relate directly to the underlying accounting and other records usedtopreparethebasicfinancialstatements.Suchinformationhasbeensubjectedtotheauditing proceduresappliedintheauditofthebasicfinancialstatementsandcertainadditionalprocedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated July 16, 2020 onourconsiderationoftheCity'sinternalcontroloverfinancialreportingandonourtestsofits compliancewithcertainprovisionsoflaws,regulations,contracts,andgrantagreementsandother matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Citys internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards in considering City's internal control over financial reporting and compliance. New Philadelphia, Ohio 3"