b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 The City has elected to provide employee medical/surgical benefits through a self-insured program.The City maintains a self-insurance internal service fund to account for and finance its uninsured risks of loss in this program.A third-party administrator, Aultcare, Inc., located in Canton, Ohio, reviews all claims which are then paid by the City.An excess coverage insurance policy covers claims in excess of $175,000 per employee and an aggregate of $3,011,239 per year.The City pays into the self-insurance internal service fund $1,000 family coverage or $500 individual coverage per employee per month which represents the entire premium required.This premium is paid by the fund that pays the salary of the employee and is based on historic cost information.In 2012, a resolution was adopted which allows an additional $500 premium to be paid for each employee monthly on an as needed basis.The claims liability of $205,821 reported in the fund at December 31, 2018, was estimated by a third-party administrator and is based on the requirements of Governmental Accounting Standards Board Statement No. 30 which requires that a liability for unpaid claims costs, including estimates of costs relating to incurred but not reported claims, be reported.The estimate was not affected by incremental claim adjustment expense and does not include allocated or unallocated claims adjustment expenses.Changes in the fund's claims liability amount in 2017 and 2018 were as follows:Balance at Current BalanceBeginning Year Claim at Endof Year Claims Payments of Year2017 $507,118 $2,394,011 $2,441,375 $459,7542018 459,754 2,176,450 2,430,383 205,821Note 12Long-Term DebtInterest OriginalDebt Issue Rate Issue Amount Date of MaturityGovernmental ActivitiesVarious Purpose General Obligation Bonds - 2011 2.0-3.625 % $2,670,000 December 1, 2031State Infrastructure Bank Loan - 2010 3.00 902,165 September 22, 2019Extension of Wills Avenue Storm Sewer OPWC Loan - 2011 0.00 100,000 January 1, 2022Reconstruction of Oxford & Prospect Streets OPWC Loan - 2016 0.00 51,717 January 1, 2022Business-Type ActivitiesWaterworks System Refunding Revenue Bonds - 2014 2.04 3,010,000 December 1, 2022Waterworks Land Purchase Bonds - 2014 2.04 820,000 December 1, 2022Municipal Electric System Refunding Revenue Bonds - 2014 1.35 3,745,000 December 1, 2019Various Purpose General Obligation Bonds - 2011 2.0-3.25 6,975,000 December 1, 2031Municipal Electric System Improvement Bonds - 2015 1.72 2,245,000 December 1, 2020OWDA Loan - 2006 3.25 13,292,114 January 1, 2029 - 50 51 -"