b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 CommittedThe committed fund balance classification includes amounts that can be used only for the specific purposes imposed by the highest level formal action (ordinance or resolution, as both are equally legally binding) of City Council.Those committed amounts cannot be used for any other purpose unless City Council removes or changes the specified use by taking the same type of action (ordinanceorresolution)itemployedtopreviouslycommitthoseamounts.Incontrasttofund balance that is restricted by enabling legislation, the committed fund balance classification may be 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 2020 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.- 39 39 -'