b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 FundingPolicyTheOhioRevisedCodeprovidesforcontributionrequirementsoftheparticipating employers and of plan members to the OP&F defined benefit pension plan.Participating employers are required to contribute to the pension plan at rates expressed as percentages of the payroll of active pension plan members, currently 19.5 percent and 24 percent of covered payroll for police and fire employer units, respectively.The Ohio Revised Code states that the employer contribution may not exceed 19.5 percent of covered payroll for police employer units and 24 percent of covered payroll for fire employer units.Active members do not make contributions to the OPEB Plan.OP&F maintains funds for health care in two separate accounts.There is one account for health care benefits andoneaccountforMedicarePartBreimbursements.Aseparatehealthcaretrustaccrualaccountis maintained for health care benefits under IRS Code Section 115 trust.An Internal Revenue Code 401(h) account is maintained for Medicare Part B reimbursements.The Board of Trustees is authorized to allocate a portion of the total employer contributions made into the pension plan to the Section 115 trust and the Section 401(h) account as the employer contribution for retiree health care benefits.For 2018, the portion of employer contributions allocated to health care was 0.5 percent of covered payroll.The amount of employer contributions allocated to the health care plan each year is subject to the Trustees primary responsibility to ensure that pension benefits are adequately funded and is limited by the provisions of Sections 115 and 401(h).The OP&F Board of Trustees is also authorized to establish requirements for contributions to the health care planbyretireesandtheireligibledependentsortheirsurvivingbeneficiaries.Paymentamountsvary depending on the number of covered dependents and the coverage selected.The Citys contractually required contribution to OP&F was $15,628 for 2018.Of this amount, $2,066 is reported as an intergovernmental payable.OPEBLiabilities,OPEBExpense,andDeferredOutflowsofResourcesandDeferredInflowsof Resources Related to OPEB The net OPEB liability and total OPEB liability for OPERS were determined by an actuarial valuation as of December 31, 2016, rolled forward to the measurement date of December 31, 2017, by incorporating the expected value of health care cost accruals, the actual health care payment, and interest accruals during the year.OP&Fs total OPEB liability was measured as of December 31, 2017, and was determined by rolling forward the total OPEB liability as of January 1, 2017, to December 31, 2017.The City's proportion of the netOPEBliabilitywasbasedontheCity'sshareofcontributionstotheretirementplanrelativetothe contributions of all participating entities.Following is information related to the proportionate share and OPEB expense:OPERS OP&F TotalProportion of the Net OPEB Liability:Current Measurement Date 0.049930% 0.139068%Prior Measurement Date 0.047960% 0.130770%Change in Proportionate Share 0.001970% 0.008298%Proportionate Share of the Net OPEB Liability $5,422,030 $7,879,398 $13,301,428OPEB Expense 519,057 675,292 1,194,349 - 68 69 -"