b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 GovernmentalBusiness - TypeActivities ActivitiesNet Position December 31, 2017 $16,450,028 $38,856,095Adjustments:Net OPEB Liability (7,902,801) (3,148,680)Deferred Outflow - Payments Subsequent to Measurement Date 39,167 46,063Restated Net Position December 31, 2017 $8,586,394 $35,753,478 TotalSewer Electric Water EnterpriseNet Position December 31, 2017 $13,281,565 $18,186,734 $7,811,032 $39,279,331Adjustments:Net OPEB Liability (678,177) (1,937,649) (532,854) (3,148,680)Deferred Outflow - Payments Subsequent to Measurement Date 9,921 28,347 7,795 46,063Restated Net Position December 31, 2017 $12,613,309 $16,277,432 $7,285,973 36,176,714Internal Balance (423,236)Restated Net Position December 31, 2017 $35,753,478 Other than employer contributions subsequent to the measurement date, the City made no restatement for deferred inflows/outflows of resources as the information needed to generate these restatements was not available. Note 4AccountabilityAs of December 31, 2018, the employee health insurance internal service fund had a net position deficit of $101,661.The deficit was the result of the application of generally accepted accounting principles.The general fund provides transfers to cover deficit balances in other funds; however, this is done when cash is neededratherthanwhenaccrualsoccur.TheCityisreviewingemployeecontributions,copays,and deductibles for both medical and prescription coverage in order to address this deficit. Note 5Budgetary Basis of AccountingWhile the City is reporting financial position, results of operations and changes in fund balance on the basis of generally accepted accounting principles (GAAP), the budgetary basis as provided by law is based upon accountingforcertaintransactionsonabasisofcashreceipts,disbursementsandencumbrances.The statement of revenues, expenditures and changes in fund balancebudget (non-GAAP Basis) and actual presented for the general fund is presented on the budgetary basis to provide a meaningful comparison of actual results with the budget.The major differences between the budget basis and GAAP basis are as follows:1.Revenues are recorded when received in cash (budget) as opposed to when susceptible to accrual (GAAP).- 42 43 -'