b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedThe discussion and analysis for the City of Dovers (the Citys) financial statements provides an overall review of the financial activity of the City for the twelve months ended December 31, 2019.The intent of this discussion is to provide a narrative that describes the Citys performance as a whole.To obtain a moredetailedunderstanding,oneshouldalsoreviewthetransmittalletterandthebasicfinancial statements.Financial HighlightsFinancial highlights for 2019 are as follows:The revitalization project to the Citys Riverfront continued in 2019.Additional grants were obtained through Ohio Public Works Commission to enhance the park-like atmosphere.The City has applied for various other grants to work on making an inviting gateway from the downtown area to the Riverfront.TheCitypartneredwithOhioDepartmentofTransportationtostartPhaseIIofthetraffic signalization upgrade.Half of the City had new traffic signals installed which are connected by fiber and put on sensors for better traffic flow and safer response for safety personnel responding to emergency calls.This phase will complete the signal upgrade for the City.AsStatefundingisbeingcutatmanylevels,theCity hasfounditnecessarytochangeour practice of placing 40 percent of our income tax revenue into the master capital fund.Since 2012, the City has placed 25 percent of income tax collections into the fund for projects, leaving the additional 15 percent to be used for operating expenses.Several departments benefited in 2019 from the master capital fund. The Parks Department did ballfield renovations and purchased a new mower.The Fire Department purchase a new pickup truck.The Cemetery Department worked to open a new section of the Cemetery, and the City completed the nearly $2.1 million north end fire station.InSeptemberof2012,theCitypassedanordinanceeffectiveJanuary1,2013,toenacta3 percent lodging tax for any establishment in which 5 rooms are provided for the accommodation of guests.The monies are to be deposited into the general fund and will be used for economic developmentandtourismintheCityofDover.Requestscanbesubmittedbygroupsor organizations seeking funding for projects being completed in the City.The Dover Architectural Review Board reviews the requests and makes a recommendation to Council.As of the end of 2019, the City of Dover has distributed $91,260 since the start of the program.Using this Annual Financial ReportThis report is designed to allow the reader to look at the financial activities of the City of Dover as a whole and is intended to allow the reader to obtain a summary view or a more detailed view of the City operations, as they prefer.The statement of net position and the statement of changes in net position provide information from a summary perspective showing the effects of the operations for the year 2019 and how they affected the operations of the City as a whole. - 5 5 -'