b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedAll recommendations for appropriation changes come to Council from the City Auditor.The Finance Committee of Council reviews them, and they make their recommendation to the Council as a whole.Strong emphasis is placed on fund balances.The City Auditor reviews fund balances on a daily basis.Special attention is paid to the operating funds, which are the general, street maintenance and repair, cemetery, electric, sewer, and water funds.Council also receives a monthly report showing beginning fund balance for all funds at the beginning of the year, the change in the balance thus far year to date, and the current fund balance.Line item reports are reviewed regularly by the City Auditor to ensure spending is within the legal level.The managers and superintendents, as well as the Utility and Safety Service Directors, also monitor their appropriationsandfundbalancestoensuretheentireoperationoftheCityoperateswithinthe appropriations.Capital AssetsCapitalassetsfortheCityofDoverincreasedfrom2018to2019forgovernmentalactivitiesand decreased for business-type activities.The increase for governmental activities is due to numerous capital asset additions, the most significant of which was the completion of the new fire station project.The decrease for business-type activities is due to current year depreciation exceeding capital asset additions.The transfer of operations from Tuscarawas County included the transfer of $1,073,628 of sewer and water assets to Dover.Capital asset activity for 2019 is provided in Note 10.Significant additions to capital assets for governmental activities included finalizing the new fire station, the continuation of the riverfront revitalization and Phase II of the traffic signalization upgrade projects, aswellasstreetprojects,soccerfieldupdates,ballfieldrenovations,newpickuptruckforthefire department, mower for the parks, as well as the street for the new school.The cemetery finalized a new section of the cemetery to begin selling lots in 2020.Some of the additions to capital assets for business-type activities included a water valve maintenance trailer and the transfer of ownership of the water and sewer utilities of the Renner/Willow Glens/Ridgewood additions from the Tuscarawas County Water and Sewer District.DebtThe Citys debt balance reflected a decrease from the previous years balance.Debts were reduced as principal payments were made.The utility department carries the vast majority of the debt, the largest debt being that of the sewer utility.Utility debt includes revenue bonds, general obligation bonds that were issued for major upgrades to the powerplant,anOWDAloan,andAMPGSpayable.TheCitysoveralllegaldebtmarginwas $25,793,583 at December 31, 2019. Additional information on the Citys long-term debt can be found in Notes 12 and 13 of this report. - 13 - - 13 -'