b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Changes between Measurement Date and Report Date In March 2018, the OP&F Board of Trustees approved the implementation date and framework for a new health care model.Beginning January 1, 2019, the current self-insured health care plan will no longer be offered.In its place is a stipend-based health care model.A stipend funded by OP&F will be placed in individual Health Reimbursement Accounts that retirees will use to be reimbursed for health care expenses.The impact to the Citys net OPEB liability is not known. Note 17Other Employee BenefitsCompensated AbsencesVacation and sick leave benefits are derived from negotiated agreements and State laws.Employees earn five to thirty days of vacation per year, depending upon length of service and bargaining unit agreement or City policy.Vacation accumulation is limited to the amount earned in one year.All accumulated unused vacation time is paid upon termination of employment.Outstanding unused vacation is reflected as vacation benefits payable on the statement of net position.Employees earn sick leave at different rates depending upon type of employment.Sick leave accrual is continuous, without limit. Upon retirement or death, an employee can be paid a maximum of 960 hours of accumulated, unused sick leave, except fire department employees and administration hired after January 1, 2015, who can receive a maximum of 1,542 hours and 720 hours, respectively.Life InsuranceTheCityprovideslifeinsuranceandaccidentaldeathanddismembermentinsurancetoitsemployees through Standard Insurance. Note 18Significant CommitmentsEncumbrancesarecommitmentsrelatedtounperformedcontractsforgoodsorservices.Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control.At year end the amount of encumbrances expected to be honored upon performance by the vendor in the next year were as follows:Governmental Funds: Proprietary Funds:General $25,360 Sewer $271,448Master Capital 857,871 Electric 598,338Other Governmental Funds 382,125 Water 58,854Total $1,265,356 Total $928,640 - 75 76 -'