b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Disclosures for the health care plan are presented separately in the OPERS financial report.Interested parties may obtain a copy by visiting https://www.opers.org/financial/reports.shtml, by writing to OPERS, 277 East Town Street, Columbus, Ohio 43215-4642, or by calling (614) 222-5601 or (800) 222-7377.Funding PolicyThe Ohio Revised Code provides the statutory authority requiring public employers to fund postemployment health care through their contributions to OPERS.When funding is approved by OPERS Board of Trustees, a portion of each employers contribution to OPERS is set aside to fund OPERS health care plans.Employer contribution rates are expressed as a percentage of the earnable salary of active members.In 2018, state and local employers contributed at a rate of 14.0 percent of earnable salary.This is the maximum employer contribution rate permitted by the Ohio Revised Code.Active member contributions do not fund health care.Each year, the OPERS Board determines the portion of the employer contribution rate that will be set aside to fund health care plans.The portion of employer contributions allocated to health care for members in the traditional pension plan and combined plan was 1.0 percent during calendar year 2017.As recommended by OPERS actuary, the portion of employer contributions allocated to health care beginning January 1, 2018, decreased to 0 percent for both plans.The OPERS Board is also authorized to establish rules for the retiree ortheirsurvivingbeneficiariestopayaportionofthehealthcareprovided.Paymentamountsvary depending on the number of covered dependents and the coverage selected.The employer contribution as a percentage of covered payroll deposited into the RMA for participants in the member-directed plan for 2018 was 4.0 percent.Employer contribution rates are actuarially determined and are expressed as a percentage of covered payroll.The City had no contractually required contributions for 2018.Plan DescriptionOhio Police and Fire Pension Fund (OP&F)Plan DescriptionThe City contributes to the Ohio Police and Fire Pension Fund sponsored health care program,a cost-sharing, multiple-employer defined post-employment healthcare planadministered by a third-party provider.This program is not guaranteed and is subject to change at any time upon action of the Board of Trustees.OP&F provides health care benefits including coverage for medical, prescription drug, dental,vision,andMedicarePartBPremiumtoretirees,qualifyingbenefitrecipientsandtheireligible dependents.OP&F provides access to postretirement health care coverage for any person who receives or is eligible to receive a monthly service, disability, or statutory survivor benefit, or is a spouse or eligible dependent child of such person.The health care coverage provided by OP&F meets the definition of an OPEB as described in GASB Statement No. 75.The Ohio Revised Code allows, but does not mandate OP&F to provide OPEB benefits.Authority for the OP&F Board of Trustees to provide health care coverage to eligible participants and to establish and amend benefits is codified in Chapter 742 of the Ohio Revised Code.OP&Fissuesapubliclyavailablefinancialreportthatincludesfinancialinformationandrequired supplementaryinformationfortheplan.ThereportmaybeobtainedbyvisitingtheOP&Fwebsiteat www.op-f.org or by writing to the Ohio Police and Fire Pension Fund, 140 East Town Street, Columbus, Ohio 43215-5164. - 67 68 -'