b'City of DoverTuscarawas County, OhioReconciliation of Total Governmental Fund Balances toNet Position of Governmental ActivitiesDecember 31, 2018Total Governmental Fund Balances$6,563,598Amounts reported for governmental activities in the statement of net position are different because:Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds.21,482,896Other long-term assets are not available to pay for current-period expendituresand therefore are reported as unavailable revenue in the funds:Delinquent Property Taxes 20,611Income Taxes1,326,669Grants444,869Charges for Services 58,125Other 10,498Total 1,860,772An internal service fund is used by management to charge the costs of insuranceto individual funds.The assets and liabilities of the internal service fund are included in governmental-type activities in the statement of net position. (101,661)An internal balance is recorded in governmental activities to reflect underpayments to the internal service fund by business-type activities. 332,174Accrued interest payable is not due and payable in the currentperiod and therefore is not reported in the funds. (5,903)Vacation benefits payable is a contractually required benefit not expectedto be paid with expendable available financial resources and thereforenot reported in the funds.(355,240)Long-term liabilities are not due and payable in the current periodand therefore are not reported in the funds: General Obligation Bonds (1,928,333)State Infrastructure Bank Loan (120,977)OPWC Loans(61,031)Capital Lease(5,057)Police and Fire Pension(212,352)Compensated Absences (1,364,423)Total(3,692,173)The net pension asset and net pension/OPEB liability are not due and payable in the current period; therefore, the asset, liability and related deferred inflows/outflows are not reported in governmental funds:Net Pension Asset 34,172Deferred Outflows - Pension 2,478,592Deferred Outflows - OPEB 1,343,223Net Pension Liability (11,434,028)Net OPEB Liability (9,831,329)Deferred Inflows - Pension (1,280,791)Deferred Inflows - OPEB (237,011)Total(18,927,172)Net Position of Governmental Activities$7,157,291See accompanying notes to the basic financial statements - 21 -'