b'Fund DescriptionsNonmajor Governmental FundsNonmajor Special Revenue FundsSpecial revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects.Street Maintenance and Repair FundRequired by the Ohio Revised Code to account for andreportStategasolinetaxandmotorvehicleregistrationfeesthatarerestrictedfor maintenance of streets within the City.State Highway FundRequired by the Ohio Revised Code to account for and report State gasoline tax and motor vehicle registration fees that are restricted for maintenance of State highways within the City.PoliceandFirePensionFundToaccountforandreportpropertytaxesleviedand restrictedforthepaymentofthecurrentandaccruedliabilityforpoliceandfiremens disability and pension benefits.AmbulanceFundToaccountforandreportmoniescollectedfromtheuseofthe ambulancebythecitizensofDoverandDoverTownship,whicharecommittedto expenditures related to ambulance service.CemeteryFundToaccountforandreportrevenuefromthesaleofplotsandinterest restricted for the care and upkeep of the cemetery.Revolving Loan FundTo account for and report initial loans made by the City to local businesses and subsequent repayment of these loans, which is restricted for future loans.Drug Law Enforcement FundTo account for and report monies from mandatory fines for trafficking offenses restricted for the investigation and prosecution of drug cases.Law Enforcement Block Grant FundTo account for and report grant monies restricted for upgrades to police computer systems.This fund had no budgetary activity for 2018.EnforcementandEducationFundToaccountforandreportmoniesreceivedfrom convictions of alcohol related cases restricted for the education of the community at large.Shade Tree FundTo account for and report donations from individuals or organizations committed for the purpose of planting trees. Nonmajor Capital Projects FundCapital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.CommunityHousingImprovementProgram(CHIP)FundToaccountforandreport monies received from the Ohio Regional Development restricted for low income renovations and down payments.- 106 - - 91 -'