b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 A schedule of changes in bonds and other long-term obligations of the City during 2018 follows:AmountAmountAmountsOutstanding Outstanding Due in12/31/17 Additions Deletions 12/31/18 One YearGovernmental ActivitiesGeneral Obligation Bonds:Various Purpose General Obligation Bonds $2,020,000 $0 $115,000 $1,905,000 $120,000Premium on Various Purpose Bonds 25,128 0 1,795 23,333 0Total General Obligation Bonds 2,045,128 0 116,795 1,928,333 120,000Loans:State Infrastructure Bank Loan 238,404 0 117,427 120,977 120,977OPWC Loans:Extension of Wills Avenue Storm Sewer40,000 0 10,000 30,000 10,000Reconstruction of Oxford & Prospect Streets41,374 0 10,343 31,031 10,343Total OPWC Loans 81,374 0 20,343 61,031 20,343Total Loans 319,778 0 137,770 182,008 141,320Other Long-Term Liabilities:Capital Lease 7,203 0 2,146 5,057 2,262Police and Fire Pension 221,105 0 8,753 212,352 9,129Compensated Absences 1,227,819 384,822 248,218 1,364,423 344,195Total Other Long-Term Liabilities 1,456,127 384,822 259,117 1,581,832 355,586Net Pension Liability:OPERS 3,905,680 0 1,006,884 2,898,796 0OP&F 8,282,840 252,392 0 8,535,232 0Total Net Pension Liability 12,188,520 252,392 1,006,884 11,434,028 0Net OPEB Liability:OPERS 1,695,443 256,488 0 1,951,931 0OP&F 6,207,358 1,672,040 0 7,879,398 0Total Net OPEB Liability 7,902,801 1,928,528 0 9,831,329 0Total Governmental Activities $23,912,354 $2,565,742 $1,520,566 $24,957,530 $616,906Business-Type ActivitiesRevenue Bonds:Waterworks System Refunding 2014 $1,830,000 $0 $355,000 $1,475,000 $360,000Waterworks Land Purchase Bonds 510,000 0 100,000 410,000 100,000Municipal Electric System Refunding 2014 1,415,000 0 700,000 715,000 715,000Total Revenue Bonds 3,755,000 0 1,155,000 2,600,000 1,175,000General Obligation Bonds:Various Purpose General Obligation Bonds 5,120,000 0 335,000 4,785,000 340,000Premium on Various Purpose Bonds 78,640 0 5,617 73,023 0Municipal Electric System Improvement Bonds 1,375,000 0 450,000 925,000 460,000Total General Obligation Bonds 6,573,640 0 790,617 5,783,023 800,000Other Long-Term Obligations:OWDA Loan Payable 8,350,990 0 642,814 7,708,176 663,875AMPGS Payable 843,540 21,160 193,686 671,014 167,406Compensated Absences 759,865 204,497 167,668 796,694 218,974Total Other Long-Term Obligations $9,954,395 $225,657 $1,004,168 $9,175,884 $1,050,255(continued) - 51 52 -'