b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Note 19EncumbrancesEncumbrancesarecommitmentsrelatedtounperformedcontractsforgoodsorservices.Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control.At year end the amount of encumbrances expected to be honored upon performance by the vendor in the next year were as follows:Governmental Funds: Proprietary Funds:General $18,782 Sewer $651,694Master Capital 447,791 Electric 1,663,063Other Governmental Funds 8,141 Water 340,430Total $474,714 Total $2,655,187Note 20Jointly Governed OrganizationsCommunity Improvement Corporation of Tuscarawas County (Corporation)The City is associated with the Community Improvement Corporation of Tuscarawas County (Corporation) as a Jointly Governed Organization.The Corporation advances, encourages and promotes the industrial, economic, commercial, and civic development of all Tuscarawas County.The Corporation is operated by TuscarawasCounty,NewPhiladelphia,Dover,Uhrichsville,Dennison,Strasburg,Sugarcreekand Gnadenhutten.It is controlled by twenty-five trustees consisting of the three County Commissioners, the mayor of each participating city and fifteen self-elected trustees.Each member's control over the operation of the Corporation is limited to its representation on the board.The board exercises total control over the operation of the corporation including budgeting, appropriating, contracting and designating management.Each participant's degree of control is limited to its representation on the board.In 2019, the City made no contributions to the Corporation. Tuscarawas County Regional Planning Commission (the Commission)The City is associated with the Tuscarawas County Regional Planning Commission (the Commission) as a Jointly Governed Organization.The Commission is a statutorily created political subdivision of the State.The Commission is jointly governed among Tuscarawas County, municipalities and townships.Of the fifty-nine board members, the City appoints three.Each member's control over the operation of the Commission is limited to its representation on the board.The board exercises total control over the operation of the Commission including budgeting, appropriating, contracting, and designating management. The Commission makes studies, maps, plans, recommendations and reports concerning the physical, environmental, social, economicandgovernmentalcharacteristics,functionsandservicesoftheCounty.In2019,theCity contributed $2,052.Ohio Mid-Eastern Governments Association (OMEGA)TheCityisassociatedwiththeOhioMid-EasternGovernmentsAssociation(OMEGA),whichisaten county regional council of governments composed of Belmont, Carroll, Coshocton, Columbiana, Guernsey, Harrison, Holmes, Jefferson, Muskingum and Tuscarawas counties.OMEGA was formed to aid and assist the participating counties and political subdivisions within the counties in the application for Appalachian Regional Commission and Economic Development grant monies.OMEGA is governed by a twenty-two member executive board composed of members appointed from each participating county and cities within - 76 76 -"