b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Police Firefighters2018 Statutory Maximum Contribution RatesEmployer 19.50 % 24.00 %Employee 12.25 % 12.25 %2018 Actual Contribution RatesEmployer:Pension 19.00 % 23.50 %Post-employment Health Care Benefits 0.50 0.50Total Employer 19.50 % 24.00 %Employee 12.25 % 12.25 % Employercontributionratesareexpressedasapercentageofcoveredpayroll.TheCityscontractually requiredcontributiontoOP&Fwas$669,385for2018.Ofthisamount,$88,896isreportedasan intergovernmental payable. In addition to current contributions, the City pays installments on a specific liability the City incurred when theStateofOhioestablishedthestatewidepensionsystemforpoliceandfirefightersin1967.Asof December 31, 2018, the specific liability of the City was $212,352 payable in semi-annual payments through the year 2035.PensionLiabilities,PensionExpense,andDeferredOutflowsofResourcesandDeferredInflowsof Resources Related to Pensions The net pension liability (asset) for OPERS was measured as of December 31, 2017, and the total pension liability used to calculate the net pension liability (asset) was determined by an actuarial valuation as of that date.OP&Fs total pension liability was measured as of December 31, 2017, and was determined by rolling forward the total pension liability as of January 1, 2017, to December 31, 2017.The City's proportion of the net pension liability (asset) was based on the City's share of contributions to the pension plan relative to the contributions of all participating entities.Following is information related to the proportionate share and pension expense of the Citys defined benefit pension plans:OPERS OPERSTraditional Plan Combined Plan OP&F TotalProportion of the Net Pension Liability/Asset:Current Measurement Date 0.05132700% 0.06972800% 0.13906800%Prior Measurement Date 0.04914100% 0.07018700% 0.13077000%Change in Proportionate Share 0.00218600% -0.00045900% 0.00829800%Proportionate Share of the:Net Pension Liability $8,052,211 $0 $8,535,232 $16,587,443Net Pension Asset 0 94,922 0 94,922Pension Expense 1,796,929 (60,186) 1,030,239 2,766,982- 60 61 -"