b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenses and Changes in Fund Net PositionProprietary FundsFor the Year Ended December 31, 2019Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundOperating RevenuesCharges for Services $3,338,866 $27,179,179 $2,472,060 $32,990,105 $2,609,770Other 15,442 178,657 17,045 211,144 86,187Total Operating Revenues 3,354,308 27,357,836 2,489,105 33,201,249 2,695,957Operating ExpensesSalaries and Wages 1,016,071 2,861,745 712,970 4,590,786 0Fringe Benefits 915,069 2,532,680 560,048 4,007,797 0Purchased Services 392,198 2,420,079 168,487 2,980,764 274,170Materials and Supplies 697,915 3,561,392 161,706 4,421,013 0Purchased Power 0 14,629,270 0 14,629,270 0Depreciation 1,007,812 1,098,108 316,289 2,422,209 0Claims 0 0 0 0 2,288,572Total Operating Expenses 4,029,065 27,103,274 1,919,500 33,051,839 2,562,742Operating Income (Loss) (674,757) 254,562 569,605 149,410 133,215Non-Operating Revenues (Expenses)Interest 0 34,283 6,770 41,053 0Loss on Investment in Joint Venture 0 (179,229) 0 (179,229) 0Loss on Sale of Capital Assets (4,513) (21,041) (350,015) (375,569) 0Interest and Fiscal Charges (226,306) (192,743) (50,817) (469,866) 0Total Non-Operating Revenues (Expenses) (230,819) (358,730) (394,062) (983,611) 0Income (Loss) before Capital Contributions, Special Items, and Transfers (905,576) (104,168) 175,543 (834,201) 133,215Capital Contributions 33,982 0 0 33,982 0Special Item - Transfer of Sewer and Water Operations 882,838 0 190,790 1,073,628 0Transfers In 0 213,865 101,140 315,005 0Transfers Out 0 (101,140) (13,865) (115,005) 0Change in Net Position 11,244 8,557 453,608 473,409 133,215Net Position Beginning of Year11,816,428 17,335,052 7,997,355 (101,661)Net Position End of Year $11,827,672 $17,343,609 $8,450,963 $31,554Some amounts reported for business-type activities in the statement of activities are different because aportion of the net expense of the internal service fund is reported with business-type activities. 20,804Change in net position of business-type activities $494,213See accompanying notes to the basic financial statements- 26 -'