b'City of DoverTuscarawas County, OhioStatement of Net PositionDecember 31, 2018Governmental Business-TypeActivitiesActivities* Total*AssetsEquity in Pooled Cash and Cash Equivalents $6,293,267 $13,297,740 $19,591,007Cash and Cash Equivalents with Fiscal Agents 68,903 0 68,903Materials and Supplies Inventory 109,236 1,260,952 1,370,188Accrued Interest Receivable 1,625 0 1,625Accounts Receivable 168,868 4,553,222 4,722,090Internal Balances 332,174 (332,174) 0Intergovernmental Receivable 534,838 64,244 599,082Prepaid Items 183,958 355,163 539,121Income Taxes Receivable1,935,023 0 1,935,023Property Taxes Receivable 1,655,639 0 1,655,639Regulated Asset 0 671,014 671,014Investment in Joint Venture 0 346,351 346,351Net Pension Asset 34,172 60,750 94,922Nondepreciable Capital Assets 4,360,735 2,391,063 6,751,798Depreciable Capital Assets, Net 17,122,161 43,876,441 60,998,602Total Assets 32,800,599 66,544,766 99,345,365Deferred Outflows of ResourcesDeferred Charge on Refunding 0 79,580 79,580Pension 2,478,592 1,371,544 3,829,170OPEB 1,343,223 308,744 1,651,967Total Deferred Outflows of Resources 3,821,815 1,759,868 5,560,717LiabilitiesAccounts Payable 116,241 197,221 313,462Accrued Wages 255,761 192,279 448,040Contracts Payable 158,148 2,870,627 3,028,775Intergovernmental Payable 175,636 143,304 318,940Accrued Interest Payable 5,903 17,467 23,370Vacation Benefits Payable 355,240 278,645 633,885Retainage Payable 82,013 0 82,013Customer Deposits 0 105,168 105,168Claims Payable 205,821 0 205,821Long-Term Liabilities:Due Within One Year 616,906 3,025,255 3,642,161Due in More Than One Year:Net Pension Liability (See Note 15)11,434,028 5,153,415 16,587,443Net OPEB Liability (See Note 16)9,831,329 3,470,099 13,301,428Other Amounts 3,075,267 14,533,652 17,608,919Total Liabilities 26,312,293 29,987,132 56,299,425Deferred Inflows of ResourcesProperty Taxes 1,635,028 0 1,635,028Pension 1,280,791 1,242,341 2,502,166OPEB237,011 258,500 495,511Total Deferred Inflows of Resources 3,152,830 1,500,841 4,632,705Net PositionNet Investment in Capital Assets 19,271,647 30,157,689 49,429,336Restricted for:Cemetery 807,972 0 807,972Street Maintenance and Repair 521,429 0 521,429Police and Fire Pension 157,612 0 157,612Revolving Loan Program 449,021 0 449,021Law Enforcement and Education 44,715 0 44,715Capital Projects 40,845 0 40,845Unclaimed Monies 17,037 0 17,037Unrestricted (Deficit) (14,152,987) 6,658,972 (7,494,015)Total Net Position $7,157,291 $36,816,661 $43,973,952*After deferred outflows and inflows of resources related to the change in internal proportionate share of pension-related itemshavebeen eliminated.See accompanying notes to the basic financial statements- 17 -'