b'City of DoverTuscarawas County, OhioStatement of Fund Net PositionProprietary FundsDecember 31, 2018Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundAssetsCurrent Assets:Equity in Pooled Cash and Cash Equivalents $4,291,890 $7,070,197 $1,830,485 $13,192,572 $104,160Restricted Assets:Equity in Pooled Cash and Cash Equivalents 0 105,168 0 105,168 0Receivables:Accounts 379,159 3,592,949 581,114 4,553,222 0Intergovernmental 64,244 0 0 64,244 0Regulated Asset 0 671,014 0 671,014 0Materials and Supplies Inventory 13,306 1,023,202 224,444 1,260,952 0Prepaid Items 65,573 253,869 35,721 355,163 0Total Current Assets 4,814,172 12,716,399 2,671,764 20,202,335 104,160Non-Current Assets:Investment in Joint Venture 0 346,351 0 346,351 0Net Pension Asset 13,289 37,020 10,441 60,750Land and Construction in Progress 147,534 843,187 1,400,342 2,391,063 0Depreciable Capital Assets, Net 16,757,019 19,469,018 7,650,404 43,876,441 0Total Non-Current Assets 16,917,842 20,695,576 9,061,187 46,674,605 0Total Assets 21,732,014 33,411,975 11,732,951 66,876,940 104,160Deferred Outflows of ResourcesDeferred Charge on Refunding 0 29,199 50,381 79,580 0Pension 310,925 855,142 244,958 1,411,025 0OPEB 74,706 175,340 58,698 308,744 0Total Deferred Outflows of Resources 385,631 1,059,681 354,037 1,799,349 0LiabilitiesCurrent Liabilities:Accounts Payable 12,304 148,457 36,460 197,221 0Accrued Wages 43,829 115,459 32,991 192,279 0Contracts Payable 1,875 2,757,390 111,362 2,870,627 0Intergovernmental Payable 29,423 91,220 22,661 143,304 0Vacation Benefits Payable 61,657 166,014 50,974 278,645 0Compensated Absences Payable 63,898 129,415 25,661 218,974 0Accrued Interest Payable 0 14,262 3,205 17,467 0Customer Deposits 0 105,168 0 105,168 0AMPGS Payable 0 167,406 0 167,406 0General Obligation Bonds Payable 0 800,000 0 800,000 0Revenue Bonds Payable 0 715,000 460,000 1,175,000 0OWDA Loans Payable 663,875 0 0 663,875 0Claims Payable 0 0 0 0 205,821Total Current Liabilities 876,861 5,209,791 743,314 6,829,966 205,821Long-Term Liabilities (net of current portion):Compensated Absences Payable 160,469 262,069 155,182 577,720 0AMPGS Payable 0 503,608 0 503,608 0General Obligation Payable 0 4,983,023 0 4,983,023 0Revenue Bonds Payable 0 0 1,425,000 1,425,000 0OWDA Loans Payable 7,044,301 0 0 7,044,301 0Net Pension Liability 1,127,310 3,140,362 885,743 5,153,415 0Net OPEB Liability 759,084 2,114,592 596,423 3,470,099 0Total Long-Term Liabilities (net of current portion) 9,091,164 11,003,654 3,062,348 23,157,166 0Total Liabilities 9,968,025 16,213,445 3,805,662 29,987,132 205,821Deferred Inflows of ResourcesPension 276,645 765,636 239,541 1,281,822 0OPEB 56,547 157,523 44,430 258,500 0Total Deferred Inflows of Resources 333,192 923,159 283,971 1,540,322 0Net PositionNet Investment in Capital Assets 9,194,502 13,858,422 7,104,765 30,157,689 0Unrestricted (Deficit) 2,621,926 3,476,630 892,590 6,991,146 (101,661)Total Net Position $11,816,428 $17,335,052 $7,997,355 37,148,835 ($101,661)Some amounts reported for business-type activities in the statement of net position are different because they include accumulated underpayments to the internal service fund. (332,174)Net position of business-type activities $36,816,661See accompanying notes to the basic financial statements- 25 -'