b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 redeployed for other purposes with appropriate due process.Constraints imposed on the use of committedamountsareimposedbyCityCouncil,separatefromtheauthorizationtoraisethe underlyingrevenue;therefore,compliancewiththeseconstraintsisnotconsideredtobelegally enforceable.Committed fund balance also incorporates contractual obligations to the extent that existingresourcesinthefundhavebeenspecificallycommittedforuseinsatisfyingthose contractual requirements.AssignedAmounts in the assigned fund balance classification are intended to be used by the City for specificpurposesbutdonotmeetthecriteriatobeclassifiedasrestrictedorcommitted.In governmental funds other than the general fund, assigned fund balance represents the remaining amount that is not restricted or committed.These amounts are assigned by City Council.In the general fund, assigned amounts represent intended uses established by City Council or a City official delegated that authority by City Charter or ordinance, or by State statute.State statute authorizes the CityAuditortoassignfundbalanceforpurchasesonorder,providedsuchamountshavebeen lawfully appropriated.City Council assigned fund balance for law enforcement, for police and fire uniforms and equipment, and to cover a gap between estimated revenue and appropriations in the 2019 appropriated budget.UnassignedUnassigned fund balance is the residual classification for the general fund and includes all spendable amounts not contained in the other classifications.In other governmental funds, the unassigned classification is used only to report a deficit fund balance.TheCityappliesrestrictedresourcesfirstwhenexpendituresareincurredforpurposesforwhicheither restricted or unrestricted (committed, assigned, and unassigned) amounts are available.Similarly, within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.Net PositionNet position represents the difference between all other elements in the statement of financial position.Net investmentincapitalassetsconsistsofcapitalassets,netofaccumulateddepreciation,reducedbythe outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets.Netpositionarereportedasrestrictedwhentherearelimitationsimposedontheiruseeitherthrough constitutionalprovisionsorenablinglegislationorthroughexternalrestrictionsimposedbycreditors, grantors or laws or regulations of other governments.The City applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position are available.Operating Revenues and ExpensesOperating revenues are those revenues that are generated directly from the primary activity of the proprietary funds.For the City, these revenues are charges for services for electric, sewer, water services and self-insurance programs.Operating expenses are necessary costs that have been incurred in order to provide the good or service that is the primary activity of the fund.Revenues and expenses not meeting these definitions are reported as nonoperating.- 39 40 -'