b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 At December 31, 2018, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: OPERS OP&F TotalDeferred Outflows of ResourcesDifferences between expected andactual experience $4,224 $0 $4,224Changes of assumptions 394,781 768,862 1,163,643Changes in proportion and differencesbetween City contributions andproportionate share of contributions 134,616 333,856 468,472City contributions subsequent to the measurement date 0 15,628 15,628Total Deferred Outflows of Resources $533,621 $1,118,346 $1,651,967Deferred Inflows of ResourcesDifferences between expected andactual experience $0 $39,740 $39,740Net difference between projected andactual earnings on OPEB plan investments 403,905 51,866 455,771Total Deferred Inflows of Resources $403,905 $91,606 $495,511 $15,628reportedasdeferredoutflowsofresourcesrelatedtoOPEBresultingfromCitycontributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in 2019.Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:OPERS OP&F TotalYear Ending December 31:2019 $154,150 $142,440 $296,5902020 154,150 142,440 296,5902021 (77,607) 142,440 64,8332022 (100,977) 142,440 41,4632023 0 155,406 155,406Thereafter 0 285,946 285,946Total $129,716 $1,011,112 $1,140,828 Actuarial AssumptionsOPERSActuarial valuations of an ongoing plan involve estimates of the values of reported amounts and assumptions about the probability of occurrence of events far into the future.Examples include assumptions about future employment, mortality, and cost trends.Actuarially determined amounts are subject to continual review or modification as actual results are compared with past expectations and new estimates are made about the future.- 69 70 -'