b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 1Description of the City and Reporting EntityThe City of Dover (the "City") is a municipal corporation established and operated under the laws of the StateofOhio. OriginallycalledDover,theprefix"Canal"wasaddedin1807bypostalauthoritiesto distinguish it from the Village of Dover in Cuyahoga County.Canal Dover was an appropriate name at this particular time due to the significance of the canal to the City\'s economic growth.This "canal town" was incorporated in 1842 and established as a city in 1901.By 1915, the City was officially referred to by its original name of "Dover."The City is organized as a Mayor/Council form of government.The Mayor, Council, Auditor, Treasurer and Law Director are elected. Reporting EntityA reporting entity is comprised of the primary government, component units and other organizations that are included to ensure that financial statements are not misleading.The primary government consists of all funds,departments,boardsandagenciesthatarenotlegallyseparatefromtheCity.Theprimary government provides the following services to its citizens: police and fire protection, parks and recreation, buildinginspection,streetmaintenanceandrepairs,cemeterymaintenance,emergencymedicalservices, water, electric, sewer and refuse collection.Council has direct responsibility for these activities.Component units are legally separate organizations for which the City is financially accountable.The City is financiallyaccountableforanorganizationiftheCityappointsavotingmajorityoftheorganizations governing board; and (1) the City is able to significantly influence the programs or services performed or provided by the organization; or (2) the City is legally entitled to or can otherwise access the organizations resources; the City is legally obligated or has otherwise assumed the responsibility to finance the deficits of, or provide financial support to, the organization; or the City is obligated for the debt of the organizations.Component units may also include organizations for which the City approves the budget, the issuance of debt, or the levying of taxes and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government.There are no component units included as part of this report.TheCityparticipatesintheCommunityImprovementCorporationofTuscarawasCounty,Tuscarawas CountyRegionalPlanningCommission,andOhioMid-EasternGovernmentsAssociation(OMEGA)as jointlygovernedorganizationsandtheOhioMunicipalElectricGenerationAgency(JV2)jointventure.These organizations are presented in Notes 20 and 21 of the Basic Financial Statements.Note 2Summary of Significant Accounting PoliciesThe financial statements of the City of Dover have been prepared in conformity with generally accepted accountingprinciples(GAAP)asappliedtolocalgovernmentalunits.TheGovernmentalAccounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial principles.The more significant of the Citys accounting policies are described as follows.Basis of PresentationThe Citys basic financial statements consist of government-wide statements, including a statement of net position and a statement of activities, and fund financial statements, which provide a more detailed level of financial information. - 31 32 -'