b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 Unauditedbe converted into cash.This shows what level of financial resources is available or will be available to provide the services that the general government provides in the near future.These services include police and fire protection, as well as improving and maintaining the Citys streets, parks, cemeteries, and City Hall.The relationship between governmental activities (reported in the statement of net position and the statement of activities) and the government funds is reconciled in the financial statements.ProprietaryFundsProprietaryfundsusethesamebasisofaccountingasbusiness-typeactivities; therefore, these statements will essentially match, except for the internal service fund allocations.The City of Dover as a WholeThe statement of net position provides an overall view of the City.Table 1 shows a summary of the Citys net position for 2018 as compared to 2017.Table 1Net PositionGovernmental Activities Business-Type Activities TotalRestated Restated Restated2018 2017 2018 2017 2018 2017AssetsCurrent and Other Assets $11,283,531 $12,019,394 $20,216,512 $19,917,964 $31,500,043 $31,937,358Net Pension Asset34,172 0 60,750 0 94,922 0Capital Assets, Net 21,482,896 20,803,188 46,267,504 47,211,467 67,750,400 68,014,655Total Assets 32,800,599 32,822,582 66,544,766 67,129,431 99,345,365 99,952,013Deferred Outflows of ResourcesDeferred Charge on Refunding 0 0 79,580 121,373 79,580 121,373Pension 2,478,592 3,013,877 1,371,544 2,814,038 3,829,170 5,827,915OPEB 1,343,223 39,167 308,744 46,063 1,651,967 85,230Total Deferred Outflows of Resources 3,821,815 3,053,044 1,759,868 2,981,474 5,560,717 6,034,518LiabilitiesCurrent Liabilities 1,354,763 1,394,682 3,804,711 3,610,697 5,159,474 5,005,379Long-Term LiabilitiesDue Within One Year 616,906 511,887 3,025,255 2,917,888 3,642,161 3,429,775Due in More Than One Year:Net Pension Liability 11,434,028 12,188,520 5,153,415 7,253,406 16,587,443 19,441,926Net OPEB Liability 9,831,329 7,902,801 3,470,099 3,148,680 13,301,428 11,051,481Other Amounts 3,075,267 3,309,146 14,533,652 17,365,147 17,608,919 20,674,293Total Liabilities 26,312,293 25,307,036 29,987,132 34,295,818 56,299,425 59,602,854Deferred Inflows of ResourcesProperty Taxes 1,635,028 1,598,126 0 0 1,635,028 1,598,126Pension 1,280,791 384,070 1,242,341 61,609 2,502,166 445,679OPEB 237,011 0 258,500 0 495,511 0Total Deferred Inflows of Resources 3,152,830 1,982,196 1,500,841 61,609 4,632,705 2,043,805Net PositionNet Investment in Capital Assets 19,271,647 18,599,070 30,157,689 29,156,990 49,429,336 47,756,060Restricted for:Cemetery 807,972 793,870 0 0 807,972 793,870Street Maintenance and Repair 521,429 622,931 0 0 521,429 622,931Police and Fire Pension 157,612 92,716 0 0 157,612 92,716Revolving Loan Program 449,021 448,372 0 0 449,021 448,372Law Enforcement and Education 44,715 43,912 0 0 44,715 43,912Capital Projects 40,845 25,489 0 0 40,845 25,489Unclaimed Monies 17,037 17,037 0 0 17,037 17,037Unrestricted (Deficit) (14,152,987) (12,057,003) 6,658,972 6,596,488 (7,494,015) (5,460,515)Total Net Position $7,157,291 $8,586,394 $36,816,661 $35,753,478 $43,973,952 $44,339,872- 7 7 -'