b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Sick leave benefits are accrued as a liability using the termination method.An accrual for earned sick leave is made to the extent it is probable that benefits will result in termination payments.The liability is an estimate based on the City's past experience of making termination payments.Pensions/Other Postemployment Benefits (OPEB)Forpurposesofmeasuringthenetpension/OPEBasset/liabilities,deferredoutflowsofresourcesand deferred inflows of resources related to pensions/OPEB, and pension/OPEB expense, information about the fiduciary net position of the pension/OPEB plans and additions to/deductions from their fiduciary net positon have been determined on the same basis as they are reported by the pension/OPEB plan.For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.The pension/OPEB plans report investments at fair value.Accrued Liabilities and Long-Term ObligationsAll payables, accrued liabilities and long-term obligations are reported in the government-wide financial statements, and all payables, accrued liabilities and long-term obligations payable from proprietary funds are reported on the proprietary fund financial statements.Ingeneral,governmentalfundpayablesandaccruedliabilitiesthat,onceincurred,arepaidinatimely manner and in full from current financial resources, are reported as obligations of the funds.However, claims and judgments and compensated absences that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they are due for payment during the current year.Bonds, long-term loans, and capital leases are recognized as a liability on the governmental fund financialstatementswhendue.Netpension/OPEBliabilitiesshouldberecognizedinthegovernmental funds to the extent that benefit payments are due and payable and the pension/OPEB plans fiduciary net position is not sufficient for payment of those benefits.Fund BalanceFund balance is divided into five classifications based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the governmental funds.The classifications are as follows:NonspendableThenonspendablefundbalancecategoryincludesamountsthatcannotbespent because they are not in spendable form, or legally or contractually required to be maintained intact.The not in spendable form criterion includes items that are not expected to be converted to cash.It alsoincludesthelong-termamountofloansreceivableunlesstheuseoftheproceedsfromthe collectionofthosereceivablesorfromthesaleofthosepropertiesisrestricted,committed,or assigned.RestrictedFund balance is reported as restricted when constraints placed on the use of resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or is imposed by law through constitutional provisions or enabling legislation (City ordinances).Enabling legislation authorizes the City to assess, levy, charge, or otherwise mandate payment of resources(fromexternalresourceproviders)andincludesalegallyenforceablerequirementthat thoseresourcesbeusedonlyforthespecificpurposesstipulatedinthelegislation.Legal enforceability means that the City can be compelled by an external party-such as citizens, public interest groups, or the judiciary to use resources created by enabling legislation only for the purposes specified by the legislation. - 38 38 -"