b'City of DoverTuscarawas County, OhioReconciliation of the Statement of Revenues, Expenditures and Changesin Fund Balances of Governmental Funds to the Statement of ActivitiesFor the Year Ended December 31, 2019Net Change in Fund Balances - Total Governmental Funds ($110,592)Amounts reported for governmental activities in the statement of activitiesare different because:Governmental funds report capital outlays as expenditures.However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives asdepreciation expense.This is the amount by which capital asset additions exceeded depreciation in the current period: Capital Asset Additions: Capital Outlay 1,976,578 Capital Contributions175,964 Capital Asset Transfers 354,883Current Year Depreciation (1,020,716)Total 1,486,709Governmental funds only report the disposal of capital assets to the extent proceeds arereceived from the sale.In the statement of activities, a gain or loss is reported for each disposal. (17,395)Revenues in the statement of activities that do not provide current financial resourcesare not reported as revenues in governmental funds:Property Taxes 1,575Income Taxes(102,648)Intergovernmental182,038Charges for Services (18,375)Other (10,498)Total 52,092Repayment of debt is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 272,711In the statement of activities, interest is accrued on outstanding notes, whereas in governmental funds, an interest expenditure is reported when due: Accrued Interest 1,220Amortization of Premium 1,795Total 3,015Some expenses reported in the statement of activities do not require the use of current financialresources and therefore are not reported as expenditures in governmental funds:Compensated Absences (81,773)Vacation Benefits Payable 53,004Total (28,769)The internal service funds used by management are not reported in the City-widestatement of activities.Governmental fund expenditures and related internal service fund revenue are eliminated.The net revenue (expense) of the internal service is is allocated among the governmental activities: Change in Net Position 133,215Change in Internal Balance (20,804)Total 112,411Contractually required contributions are reported as expenditures in governmental funds;however, the statement of net position reports these amounts as deferred outflows:Pension1,086,461OPEB16,681Total 1,103,142Except for amounts reported as deferred inflows/outflows, changes in the net pension/OPEBasset or liability are reported as pension/OPEB expense in the statement of activities: Pension(2,679,785)OPEB5,981,549Total 3,301,764Change in Net Position of Governmental Activities $6,175,088See accompanying notes to the basic financial statements- 23 -'