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li a lc in ca na Reportnn ReportiiFFFor the Year Ended DECEMBER 31, 2018doverohio.com'","2":"b'The City ofDOVER, OH'","3":"b\"ComprehensiveAnnuala li a lc in ca na Reportnn ReportiiFFPrepared by the City of DoverAuditor's OfficeNicole L. Stoldt doverohio.comDover City AuditorKelly Elliott The City of DoverOHDeputy AuditorAngie Gump CAFR Assistant Auditorfor the Year Ended 12\/31\/2018\"","4":"b'This page intentionally left blank. '","5":"b'ComprehensiveAnnual FinancialReporto rro yytc tu cdoverohio.comd uo do Sectionrr SectionttnnIIFor the Year Ended DECEMBER 31, 2018'","6":"b'This page intentionally left blank. '","7":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2018 Table of Contents Page I. Introductory SectionTable of Contents . i Letter of Transmittal . v GFOA Certificate of Achievement  xii Principal Officials . xiii Organizational Chart  xiv Financial SectionII.Independent Auditors Report  1 Managements Discussion and Analysis  5 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position  17 Statement of Activities  18 Fund Financial Statements:Balance SheetGovernmental Funds . 20 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities  21 Statement of Revenues, Expenditures and Changes in Fund BalancesGovernmental Funds . 22 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities . 23 Statement of Revenues, Expenditures and Changes in Fund BalanceBudget (Non-GAAP Basis) and ActualGeneral Fund . 24 Statement of Fund Net PositionProprietary Funds  25 Statement of Revenues, Expenses and Changes in Fund Net PositionProprietary Funds  26 Statement of Cash FlowsProprietary Funds  27 Statement of Fiduciary Net PositionFiduciary Fund . 29 Statement of Changes in Fiduciary Net PositionFiduciary Fund  30 Notes to the Basic Financial Statements  31 - i -'","8":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2018 Table of Contents (continued) Page Required Supplementary Information: Schedule of the Citys Proportionate Share of the Net Pension Liability Ohio Public Employees Retirement SystemTraditional PlanLast Five Years . 79 Schedule of the Citys Proportionate Share of the Net Pension Asset Ohio Public Employees Retirement SystemCombined Plan2018 . 80 Schedule of the Citys Proportionate Share of the Net OPEB Liability Ohio Public Employees Retirement SystemOPEB PlanLast Two Years  81 Schedule of the Citys Proportionate Share of the Net Pension Liability Ohio Police and Fire Pension FundLast Five Years  82 Schedule of the Citys Proportionate Share of the Net OPEB Liability Ohio Police and Fire Pension FundLast Two Years  83 Schedule of City ContributionsOhio Public Employees Retirement SystemLast Six Years  84 Schedule of City ContributionsOhio Police and Fire Pension FundLast Ten Years 86 Notes to the Required Supplementary Information . 88 Combining and Individual Fund Statements and Schedules: Combining StatementsNonmajor Governmental Funds: Fund Descriptions 91 Combining Balance SheetNonmajor Governmental Funds . 92 Combining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Governmental Funds . 93 Combining Balance SheetNonmajor Special Revenue Funds . 94 Combining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Special Revenue Funds . 96 Individual Fund Schedules of Revenues, Expenditures\/Expenses and Changesin Fund Balances\/EquityBudget (Non-GAAP Basis) and Actual: Major Funds: General Fund . 99 Master Capital Fund  103 Sewer Fund  104 Electric Fund . 105 Water Fund  107 - ii -'","9":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2018 Table of Contents (continued) Page Nonmajor Funds: Street Maintenance and Repair Fund  109 State Highway Fund  110 Police and Fire Pension Fund  111 Ambulance Fund . 112 Cemetery Fund  113 Revolving Loan Fund  114 Drug Law Enforcement Fund  115 Enforcement and Education Fund . 116 Shade Tree Fund  117 CHIP Fund . 118 Employee Health Insurance Fund . 119 Cemetery Interment Fund  120III.Statistical SectionStatistical Section Table of Contents . S1Net Position by ComponentLast Ten Years  S2Changes in Net PositionLast Ten Years  S4Fund Balances, Governmental FundsLast Ten Years . S10Changes in Fund Balances, Governmental FundsLast Ten Years . S12Income Tax Rate, Revenue Base, and CollectionsLast Ten Years  S14Electric Sales (in MWH) and Number of Customers by TypeLast Ten Years S16Electric Rates (Per Month)Last Ten Years  S18Principal Electric Customers2018 and 2009 . S20Computation of Direct and Overlapping Debt Attributable to Governmental ActivitiesDecember 31, 2018  S21Ratios of Outstanding Debt by TypeLast Ten Years . S22Legal Debt Margin InformationLast Ten Years  S24Pledged Revenue CoverageMortgage Revenue BondsWaterLast Ten Years . S26Pledged Revenue CoverageMortgage Revenue BondsElectricLast Ten Years . S27Demographic and Economic StatisticsLast Ten Years  S28Principal Employers2018 and 2009 . S29 - iii - '","10":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2018 Table of Contents (continued) PageFull-Time Equivalent City Government Employees by Function\/ProgramLast Ten Years  S30Operating Indicators by Function\/ProgramLast Ten Years . S32Capital Assets Statistics by Function\/ProgramLast Ten Years . S36 - iv - '","11":"b'June 21, 2019 Dear Members of Council andResidents of the City of Dover: It is our privilege to present to you the City of Dovers (the City) Comprehensive Annual Financial Report (CAFR).This CAFR represents the official report of the Citys operations and financial position for the yearendedDecember31,2018,anddetailsthestatusofCityfinancestoresidents,electedofficials, investment bankers, underwriters, rating agencies and all other interested parties.This report enables the CitytocomplywithOhioAdministrativeCodeSection117-2-03(B),whichrequiresreportingona Generally Accepted Accounting Principles (GAAP) basis, and Ohio Revised Code Section 117.38 which requires cities reporting on a GAAP basis to file an annual report with the Auditor of State within 150 days of fiscal year end. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose.Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free from any material misstatements. Rea and Associates, Inc. has issued an unmodified (clean) opinion on the City of Dovers financial statements for the year ended December 31, 2018.The independent auditors report is located at the front of the financial section of this report. Managements discussion and analysis (MD&A) immediately follows the independent auditors report and provides a narrative introduction overview, and analysis of the basic financial statements.The MD&A complements this letter of transmittal and should be read in conjunction to it.City Profile Doverlies80milessouthofClevelandandLakeErieand100mileswestofPittsburgh.Though originally called Dover, the prefix \"canal\" was added in 1807 by postal authorities to distinguish the City from the Village of Dover in Cuyahoga County.Canal Dover was an appropriate name at this particular time considering the town\\'s first prosperity was stimulated by the construction of the Ohio and Erie Canal in the late 1820\\'s.This \"canal town\" was incorporated as a village in 1842 and established as a city in the early 1900s.By December 18, 1915, the City was officially changed to its original name of Dover. Operating under the Mayor\/Council form of government, the citizens of Dover elect a mayor, auditor, law director,treasurerandeightmembersofthecouncil,includingthepresident,threeat-largecouncil members and four ward council members. A safety director, service director, auditor, treasurer, and law director are responsible for various departments of City business.For financial reporting purposes, the CityhasconsideredalldepartmentsandorganizationsmakinguptheCityofDover(theprimary government). '","12":"b\"The City of Dover, as a governmental entity, is totally separate and distinct from the Dover City School District.Although the two entities share similar names, they are independent of each other in terms of governing bodies, financial resources and management.Because of the separate and independent nature oftheschooldistrict,theschooldistrict'sfinancialstatementsarenotincludedinthisreport.The Community Improvement Corporation of Tuscarawas County, the Tuscarawas County Regional Planning Commission,andtheOhioMid-EasternGovernmentsAssociationarereportedasjointlygoverned organizations.The City is also associated with one joint venture, the Ohio Municipal Electric Generation Agency (JV2).The City provides the full range of municipal services.These services include police, fire, public health services,recreationprograms(includingparks),transportationprograms(includingstreets),water treatment and distribution, water back flow prevention and cross connection control programs, electric and electricpollutiondischargeeliminationandPCBeliminationprograms,sewerandsewerindustrial pretreatment programs, planning and zoning and general administrative services.The City adopts a temporary appropriation budget on or before January 1 of each year for the period January 1 through March 31.An annual appropriation budget is passed by April 1 of each year for the period January 1 through December 31.All disbursements and transfers of cash between funds require appropriationauthority.Budgetarycontrolismaintainedattheobjectlevelbytheencumbranceof estimated purchase amounts coupled with the manual auditing of each purchase order prior to its release to a vendor or prior to payment to ensure that financial information generated is both accurate and reliable.Those purchase orders which exceed the available appropriation are returned to the department head.Local Economy DoverislocatedinnortheasternOhio,southofClevelandandCantoninTuscarawasCountyandis accessible from I-77. Dover covers an area of 5.76 square miles.This popular and expanding residential community is noted for its older elegant homes built on quiet tree-lined streets and newly developed areas. Dover is a desirable city to live in Tuscarawas County, as property values have outpaced inflation.The underlying strength of Dover's growing economy comes from its diversity.Dover does not depend on one firmforlocalemployment;eight ofourtenprincipalemployerseachhadmorethan200employees, lending to the City's diversification. Six banks (Huntington National, Chase, First National Bank of Dennison, Unified, First Federal Bank, and Dover-Phila Federal Credit Union) are located in the City.Residents of Dover receive information through various media.The New Philadelphia Times-Reporter, a dailymorningnewspaper,servestheCity.Inaddition,theCityiswithinthebroadcastareaoffive television stations, and Spectrum Cable Company provides digital cable TV services.Three AM and two FM radio stations are located in the County.Post-Secondary schooling is available through two-year and four-year colleges and universities, including the Kent State University, Tuscarawas Campus. UnionHospitalisagreatassettotheCityofDover.InApril,officialsfromUnionHospitaland Cleveland Clinic announced that Union Hospital had become the 11th regional hospital in the Cleveland ClinichealthcaresystemandwouldformallybeknownasClevelandClinicUnionHospital.All services and locations operated by Union Hospital maintained operations as usual, and all caregiver staff membersatUnioncontinuedintheircurrentpositions.Officialsfrombothsystemsstressedthatin addition to securing hospital services in the Tuscarawas Valley for generations to come, the integration of Union Hospital into the Cleveland Clinic healthcare system also creates the environment for growth of services in Dover and Tuscarawas County.- vi -\"","13":"b'The Citys north end has flourished with the new $6.5 million investment of Novogradac & Company for anewofficeandthe$4.4millioninvestmentintheClevelandClinicUnionHospitalasanorthend facility.This is also the area that will be home to the Citys north end safety sub-station, which broke ground in 2018.This $1.6 million project encompasses a 5,700-square-foot facility with two bays, which will aid in our services to the north end of Dover.A downtown church also embarked on an expansion beginning in 2017.Lifebridge Church expanded its auditorium area, enlarged the basement, and added an elevator, multipurpose space, and a coffee house.This expansion is estimated to be around $0.5 million and was finished in 2018.A large boost to our local economy is the ground breaking of a new Dover High School.They broke ground in early summer on a $46.2 million new school.The three-story state-of-the-art structure will enclose 176,766 square feet, including a 1,200-seat auditorium and a 1,809-seat gymnasium.The project is expected to be completed by late 2020.Major InitiativesFor the Year On September 17, 2012, Dover City Council passed an Ordinance to impose a three percent lodging tax for establishments offering sleeping accommodations to guests and in which there are five or more rooms, starting on January 1, 2013.Currently this tax affects three local motels.The monies are to be deposited into the general fund and will be used for the economic development and tourism in the City of Dover. Requests can be submitted by groups or organizations wanting funding for projects being completed in the City.The Dover Architectural Review Board reviews the requests and makes a recommendation to Council.As of the end of 2018, the City has awarded $76,086 since the beginning of the program. The City of Dovers electric generating plant is one of four its size in Ohio.The construction of the electric plant was a hard fought battle by the Citys administration more than 100 years ago.The plant was completed and opened its doors in 1910.The Citys Mayor, Richard Homrighausen, is very active in all aspects of the plant, serving as president of the Ohio Municipal Electric Association for many years.The organization advocates the needs of the small generating plants in Ohio.He testifies before the United States Senate Sub Committee often to provide our legislators with the voice of the communities affected by pending legislation.Our City light plant is an immeasurable asset to the City.Our electric system supplies reliable, affordable power to the entire City with the emphasis on reliable.In the past, when the weather has knocked out power to the area, our Citys electric field division is on the streets restoring power as soon as safely possible.We are fortunate to have our power restored efficiently while others are waiting.Reliable power is an advantage to every business in the City, as well as every power customer.Affordability is a direct result of a diversified power portfolio and our ability to generate power ourselves.The City is always looking for ways to save the citizens and be responsible in our choices.2018wasayearformaintenanceandupgradestotheCityslargestasset.TheDoverLightPlant continues to supply efficient and affordable electric to its residents and businesses for over 100 years.During the annual shut down much of the work is done to the plant.This year was no exception, the boiler, the turbine, the coal handling equipment, and various other pieces of equipment received yearly inspection, maintenance, and upgrades.TheCitysElectricFieldDivisionseesthatthepowerissuppliedtoourconsumersreliablyand efficiently.Residentially, 19 new accounts were added, 38 poles were replaced, and maintenance on the existing lines was done throughout the City, making the system more reliable.Commercial growth was betterthanexpected,addinganadditional3commercialaccounts.TheElectricFieldDivisionalso assisted the traffic light contractors in energizing the new traffic boxes, removing and replacing old poles.- vii -'","14":"b'The Citys initiative towards energy conservation continued.The Electric Field Division installed 306 LEDstreetlightsand90LEDsecuritylights.Thisisanestimatedsavingsof$12,500peryearin electricity. Department Information 2018 was a harsh winter once again for the Street Department.The entire salting season required 1,125 tons of salt, compared to 1,222 in the previous season. Mowing of the Citys right of ways is done by the general services division.There are 50 plus locations throughout the City that are maintained by mowing and weed eating.Mowing is done weekly, bi-weekly, and monthly as required. The leaf season lasted for months due to poor temperatures this year.It started on November 2nd and went well into the new year.Leaves were picked up using our leaf machine and two truck-mounted collection boxes.The loader and dump trucks were used to complete the removal.For the entire process, we used 1,362 man-hours to haul 186 loads of leaves. The City of Dovers mini dump was used primarily as a collection area again this year for the brush, construction materials and cement that we collected.The brush and yard debris were hauled by Bull Country Compost to their facility for a cost of $8,245.This year, in conjunction with a grant through Stark-Tusc-Wayne Joint Solid Waste Management District, the City continued to operate a compost site that was used immensely by the residents.The street sweeper logged 85 days in 2018; the majority of the sweeping was done on Sunday nights.The painting program continued in 2018 with total supplies for the program consisting of 840 gallons of paint.Over 30 miles of streets were striped, along with 530 parking stalls, 98 crosswalks, and 31 turn bays. The general services division also maintains traffic control devices.There are 29 traffic light systems, 12 four-way flasher\/warning flashers, and 8 school speed limit light systems in the City of Dover.With the help of an ODOT grant, the City finalized Phase I of a traffic signalization project.This project consisted of new signals in over half of the City, and had a total cost of almost $2.3 million.Phase II is currently in the planning and application stages.Signs are also a big part of our program.New signs are installed to replace old worn signs and stolen or damaged ones, while others are to keep in compliance with the Ohio Uniform Traffic Code.During 2018, 102 new signs and 33 new posts were installed. Dover City Parks Department continues to be a great asset to the City.The department offers recreational mens,womensandco-edleaguesforsoftball,bocce,volleyballandbasketball.Summeractivities includeyouthbasketball,footballandbaseballcamps,tennis,golf,andswimminglessons.Summer youth baseball and softball continue to be very popular along with the pool and our disc golf course.In 2018, the parks department hosted the Citys annual end of summer celebration, which featured a day of music, a car\/motorcycle show, and food.The evening was topped off by an impressive fireworks display, sponsored by Kimble Recycling and Disposal. The City Park is always a busy place in the summer. The department operates two concession stands and is home to a state of the art playground donated in part to the City from a host of sponsors.Our picnic shelters had 95 reservations and the pool was rented 59 times.Memorial Hall is a rental for the City which consists of a dining hall, meeting rooms and a gym.The Parks received $68,710 in rental, camp and league fees throughout 2018.The parks department also is responsible for the shade tree program.In 2018, 162 trees were maintained and 63 trees were removed.The City is proud to be a Tree City USA recipient for 38 consecutive years. - viii -'","15":"b'The City owns and operates three cemeteries.The department keeps busy year-round by consistently maintaining and improving properties.In 2018, the cemetery department conducted 141 interments.We are very proud of our cemeteries.They are well-kept, beautifully-landscaped properties providing the Dover citizens with a picturesque final resting place. The Dover Police Department was kept busy in 2018.The department received 12,838 calls, investigated 281 traffic accidents, 43 of those involving injuries and with no fatalities.The department investigates all infractions of State law and City Ordinances. The Dover Police Department continued to serve the community by keeping City of Dover a safe place to live and visit.The Department consists of 22 sworn officers, 10 Special\/Reserves officers, 3 civilian dispatchers, and a K-9 Unit and also maintains 12 service vehicles.The Department provides services such as money escorts, funeral escorts, vehicle lockouts, home vacation checks, and security for annual events throughout the year. The Dover Police Department participated in community service programssuch as theFourth Grade Bicycle Safety Program sponsored by Cleveland Clinic Union Hospital, National Child Safety Program for grades K-5, the Officer Phil Program, North Dover Fall Festival Trunk or Treat, and Tuscarawas CountySafeKidsCoalitionTeenRodeo.K-9demonstrations,DepartmenttoursandSeniorCitizen Safety talks were conducted also.The Department has continued to provide A.L.I.C.E training for Dover City School staff members. The Dover Fire Department also helped keep the community safe.They responded to 1,754 EMS calls and 77 Fire calls and completed 1,723 training hours.The Fire Department hosts an annual open house to share their services with the community. The Citys Electric Field division received the AMP 2018 Safety Commendation, AMP Public Power WeekOpen House Award, and System Improvement Award 69 KV West Circuit.The electric field employees also provide year-long community service by installing banners and temporary wiring for all of the downtown events.The employees are responsible for decorating the downtown for the Christmas season, and without their attention to detail, the City would never be able to light the downtown and surrounding areas all at once on the evening of our Christmas holiday parade. Dovers Water\/Wastewater Departments are working year-long to maintain and improve our systems.In 2018, 2,015 feet of new water main was installed, 700 feet of 8-inch water main at the block of E. Front Street, 1,250 feet of 8-inch main at the new high school, 30 feet of 6-inch main at Front Street and Highland, and 35 feet of 4-inch main on Broad Street.In addition, 4 water valves were replaced, repairs were made on 18 water main and water service leaks, 24 street and curb boxes were repaired, and 25 new water services were installed.In order to ensure fire protection for the City, the department replaced 2 fire hydrants, winterized 624 fire hydrants, and flushed more than 1,248 fire hydrants during the year. TheWaterdepartmentannuallypreparesaConsumerConfidenceReportwhichprovidesuserswith information about their drinking water.This report is available on the City website. In 2018, the City of Dover Wastewater department worked on lift stations for 61 days, cleaned sewer lines on 99 occasions, and responded to 48 sewer calls.Sewer lift station operations are checked upon daily by department employees.WeareveryproudoftheservicesprovidedtoourCitysresidentsandapplaudtheeffortsofour departmentsinmaintainingaprogressiveapproachtomanagementandcontinuallyupgradingtheir education and licenses as well as implementing new ideas to make the City services they provide to its citizens the best they can be. - ix -'","16":"b'For the Future Dovercontinuestostrivetoimproveuponitsdesirabilityasaplacetoreside,worshipandconduct business in Tuscarawas County.Short term and long term goals are set yearly and every effort is made to realize each goal.It is a primary focus of the Citys administration to prioritize and achieve these goals for the betterment of the citizens of the City of Dover. The future for most municipalities like the City of Dover is one of economic uncertainty, however, the City of Dover will continue to use every asset and every economic tool available to maintain existing businesses and entice new business to the area. A goal every year is to provide the citizens of Dover with the same or a better level of service than that of the previous year.We would like the Citizens of Dover to have a City to be proud of and that cares for their changing needs while maintaining a fiscally sound base. Long Term Financial Planning The City ensures there are funding sources for all projects it undertakes.A portion of the Citys income taxisallocatedtothemastercapitalfundtohelpprovideconsiderablepay-as-you-gofinancingof governmentalcapitalprojectsandcapitalassets.Traditionally,theCityhasfundedprojectsforour enterprise funds by issuing mortgage revenue bonds and bond anticipation notes as necessary.In 2011, the City issued a general obligation bond to pay off all of its outstanding bond anticipation notes.We plantoscrutinizeeveryprojectandusethemeansavailabletoustocompleteanynecessary improvements.Our wastewater treatment plant is funded by a low interest loan through the Ohio Water DevelopmentAuthority(OWDA).Ano-interestloanwasobtainedthroughtheOhioPublicWorks CommissionandwasusedaspartofthefinancingfortheWillsAvenuestormsewerproject.In December 2015, the City issued $2,245,000 in Municipal Electric System Improvement Bonds.The proceeds were used for a pollution control facilities project that came in under budget. Another long term goal has been a north end safety sub-station.The City has diligently been setting aside funds for the construction of this site.On March 15, 2016, the City passed a 4-mill replacement levy to fund the additional safety forces that will be needed at this north end safety sub-station.The project was started in July 2018, and our hope is to occupy the new facility in early summer of 2019.This will help ensure that Dover remains a safe community. Relevant Financial Planning The financial planning for the City is based many times upon need.For example, in compliance with Ohio law, the City of Dover collects a kilowatt per hour tax; this tax revenue is to be receipted in the general fund in an effort to offset the general funds loss of other revenues related to electric.The City has passed legislation that allows the transfer back to the electric fund based on need.Yearly, it is decided upon, by the administration and the finance committee of City Council, which fund will be the recipient of all or part of this revenue.The split of our Citys income tax revenue has been addressed elsewhere in the report; however, the practice of allocating a percentage of our income tax revenue to the master capital fund continues to be a mostvaluabletool.Inthetimeoffinancialdownturnthepercentagecanbeloweredtoallowfor additional yearly revenue for operating expense, but otherwise, 40 percent of income tax revenue is used to maintain and grow our City, providing infrastructure and enhancements to serve our citizens.In 2018, only 25 percent of income tax was allocated to the master capital fund, as operating funds benefited from the additional revenue. The financial condition of the City is reviewed by the finance committee of City Council through reports fromboththeAuditorandMayor.Recommendationsaresubmittedandeitheracteduponbythe committee or taken under advisement for the future. - x -'","17":"b\"The City of Dovers present operations, current financial condition, and the future are reviewed, executed and planned as a cooperative effort of dedicated elected officials and administrative staff with a single goal in mind, to make Dover citizens proud to call this City home. AwardsGFOA Certificate of Achievement The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Dover for its Comprehensive Annual Financial Report for the year ended December 31, 2017.In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized Comprehensive Annual Financial Report which conforms to program standards.Suchareportmustsatisfybothgenerallyacceptedaccountingprinciplesandapplicablelegal requirements.A Certificate of Achievement is valid for a period of one year only.We believe our current report continues to conform to the Certificate of Achievement Program requirements, and we are submitting it to GFOA for review.Tree City USAThe City received its thirty-eighth Tree City USA Award for the year ended December 31, 2018.These prestigious awards recognize the City for its annual program of planting new trees and maintaining and removing old trees.Dover has been the second longest recipient of this award at the City level.AcknowledgmentsThe preparation of the Comprehensive Annual Financial Report requires a major effort. We would like to thank everyone who has been involved in this report either directly or indirectly. The preparation of this report could not have been accomplished without the efficient and dedicated services of the entire staff of theCityAuditorsofficeandthesupervisorsofotherCitydepartments,andtheLocalGovernment Services section of the Auditor of States office.We are happy to report that the City's financial policies and management have enabled Dover to continue to provide a sound financial condition.Each year we renew our commitment to implement responsible and progressive changes in order to improve our responsiveness to the citizenry and to insure the financial stability of the community.We extend our appreciation to City Council for its support and commitment to responsible fiscal reporting. Respectfully submitted,Richard P. Homrighausen MayorNicole L. Stoldt Auditor- xi -\"","18":"b' Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting to Presented City of Dover Ohio For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 2017 Executive Director\/CEO - xii -'","19":"b'City of Dover Tuscarawas County, Ohio Principal Officials December 31, 2018 Mayor . Richard P. Homrighausen President of Council  Shane N. Gunnoe CouncilmanWard I  Gregory M. Bair CouncilmanWard II . John McFadden CouncilmanWard III  Sandra K. Moss CouncilmanWard IV  Robert A. Mueller Council-at-Large  John Correll Council-at-Large  Justin PerkowskiCouncil-at-Large  Donald H. Maurer Clerk of Council . Julie L. Leggett Law Director . Douglas J. OMeara Building Inspector . Jeffrey C. Beitzel Civil Service Linda E. Hildebrand Finance Department Auditor . Nicole L. Stoldt Treasurer  Susan SolveyIncome Tax Administrator . Cheryl J. Saylor Safety Department Safety\/Human Resources Director  Gerry Mroczkowski Fire Chief . Russell R. Volkert Police Chief . Paul Bantum Service Department Service Director  David F. Douglas Cemetery  Scott J. Harmon Electric Distribution  Charles W. Stull Electric Plant . David A. Filippi General Services . Kenny Young Parks and Recreation Scott A. Jerles Utilities Office . Beth E. Jones Water and Sewer  Mark R. Keyser - xiii -'","20":"b'CITY OF DOVER, OHIOOrganization ChartCITIZENSOFDOVERAUDITOR LAW MAYOR CITY TREASURERDIRECTOR COUNCILINCOME TAX SAFETY SERVICE BUILDINGADMINISTRATOR DIRECTOR DIRECTOR INSPECTORSAFETYFORCESPARKS & STREET CEMETERY UTILITYRECREATION MAINTENANCE DIRECTORELECTRONIC ELECTRIC WATER &GENERATION DISTRIBUTION WASTE WATER\\x10xiY-'","21":"b'ComprehensiveAnnual FinancialReporta li a licn ca ndoverohio.coma Sectionnn SectioniiFFFor the Year Ended DECEMBER 31, 2018'","22":"b'This page intentionally left blank. '","23":"b\"June 21, 2019 To the Members of Council and Management City of Dover Tuscarawas County, Ohio 122 East Third Street Dover, OH 44622 Independent Auditor's Report Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities,eachmajorfund,andtheaggregateremainingfundinformationoftheCityofDover, Tuscarawas County, Ohio, (the City) as of and for the year ended December 31, 2018, and the related notestothefinancialstatements,whichcollectivelycomprisetheCity'sbasicfinancialstatementsas listed in the table of contents. Management's Responsibility for the Financial Statements Managementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsin accordance with accounting principles generally accepted in the United States of America; this includes thedesign,implementation,andmaintenanceofinternalcontrolrelevanttothepreparationandfair presentationof financial statements that are freefrommaterialmisstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancialstatements.Theproceduresselecteddependontheauditor'sjudgment,includingthe assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internalcontrol.Accordingly,weexpressnosuchopinion.Anauditalsoincludesevaluatingthe appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. - 1 -\"","24":"b\"City of Dover Independent Auditors Report Page 2 of 3 Opinions Inouropinion,thefinancialstatementsreferredtoabovepresentfairly,inallmaterialrespects,the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund informationof the Cityof Dover, Tuscarawas County, Ohio, as of December 31, 2018, and the respective changes in financial position and, where applicable, cash flows thereofandtherespectivebudgetarycomparisonforthegeneralfundfortheyearthenendedin accordance with accounting principles generally accepted in the United States of America. Emphasis of a Matter As described in Note 3, the City restated the net position balance to account for the implementation of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits other than Pensions. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Managements DiscussionandAnalysis,SchedulesoftheCitysProportionateShareoftheNetPensionLiability, Schedule of the Citys Proportionate Share of Net Pension Asset, Schedule of the Citys Proportionate Share of the Net OPEB Liability, and Schedule of City Contributions as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be anessentialpartoffinancialreportingforplacingthebasicfinancialstatementsinanappropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Dover's basic financial statements. The combining andindividual fundfinancial statementsandschedules,andtheintroductoryandstatisticalsectionsarepresentedforpurposesof additional analysis and are not a required part of the basic financial statements. Thecombiningandindividualfundfinancialstatementsandschedulesaretheresponsibilityof management and were derived from and relate directly to the underlying accounting and other records usedtopreparethebasicfinancialstatements.Suchinformationhasbeensubjectedtotheauditing proceduresappliedintheauditofthebasicfinancialstatementsandcertainadditionalprocedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States- 2 -\"","25":"b\"City of Dover Independent Auditors Report Page 3 of 3 of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 21, 2019 onourconsiderationoftheCity'sinternalcontroloverfinancialreportingandonourtestsofits compliancewithcertainprovisionsoflaws,regulations,contracts,andgrantagreementsandother matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Citys internal control over financial reporting or on compliance. That report is an integral part of anauditperformedinaccordancewithGovernmentAuditing StandardsinconsideringCity'sinternal control over financial reporting and compliance. New Philadelphia, Ohio - 3 -\"","26":"b'This page intentionally left blank. - 4 -'","27":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedThe discussion and analysis for the City of Dovers (the Citys) financial statements provides an overall review of the financial activity of the City for the twelve months ended December 31, 2018.The intent of this discussion is to provide a narrative that describes the Citys performance as a whole.To obtain a moredetailedunderstanding,oneshouldalsoreviewthetransmittalletterandthebasicfinancial statements.Financial HighlightsFinancial highlights for 2018 are as follows:The revitalization project to the Citys Riverfront continued in 2018.Additional grants were obtained through Ohio Public Works Commission to enhance the park-like atmosphere.The City has applied for various other grants to work on making an inviting gateway from the downtown area to the Riverfront.TheCitypartneredwithOhioDepartmentofTransportationtocontinuePhaseIofatraffic signalization upgrade.Half of the City had new traffic signals installed which are connected by fiber and put on sensors for better traffic flow and safer response for safety personnel responding to emergency calls.The Citys application for Phase II has been approved.AsStatefundingisbeingcutatmanylevels,theCity hasfounditnecessarytochangeour practice of placing 40 percent of our income tax revenue into the master capital fund.Since 2012, the City has placed 25 percent of income tax collections into the fund for projects, leaving the additional 15 percent to be used for operating expenses.Severaldepartmentsbenefitedin2018fromthemastercapitalfund.TheParksDepartment replaced the roof on the concession stand, improved the concrete on the picnic shelters, purchased a new skid steer and put stone around the pond.The Police Department purchased new police cruisers.In 2018, the City also broke ground on a $1.6 million fire station.InSeptemberof2012,theCitypassedanordinanceeffectiveJanuary1,2013,toenacta3 percent lodging tax for any establishment in which 5 rooms are provided for the accommodation of guests.The monies are to be deposited into the general fund and will be used for economic developmentandtourismintheCityofDover.Requestscanbesubmittedbygroupsor organizations seeking funding for projects being completed in the City.The Dover Architectural Review Board reviews the requests and makes a recommendation to Council.As of the end of 2018, the City of Dover has distributed $76,086 since the start of the program.For2018,theCityadoptedGASBStatement75,AccountingandFinancialReportingfor Postemployment Benefits Other Than Pensions, which significantly revises accounting for costs and liabilities related to other postemployment benefits (OPEB).As a result of implementing GASB 75, the City is reporting a net OPEB liability and deferred inflows\/outflows of resources related to OPEB on the accrual basis of accounting. This implementation also had the effect of restating net position at December 31, 2017, from $16,450,028 to $8,586,394 for governmental activities and from $38,856,095 to $35,753,478 for business-type activities.Using this Annual Financial ReportThis report is designed to allow the reader to look at the financial activities of the City of Dover as a whole and is intended to allow the reader to obtain a summary view or a more detailed view of the City operations, as they prefer. - 5  5 - '","28":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedThe statement of net position and the statement of changes in net position provide information from a summary perspective showing the effects of the operations for the year 2018 and how they affected the operations of the City as a whole.Reporting the City of Dover as a WholeStatement of Net Position and Statement of Activities The statement of net position and the statement of activities provide summary information concerning the financial position and operations of the City as an entity.They provide a good resource for an overall evaluation of the Citys financial performance on one page.These statements include all non-fiduciary assets and liabilities using the accrual basis of accounting.This method takes into account all revenues when they are earned and all expenses when they are incurred.These transactions are booked when they occur and not when the actual cash is received for revenues or when invoices are paid for expenses.These two statements report the Citys net position and changes in that position.The change in net position is important since it is an indication of whether the financial position of the City is improving or declining.However, to properly evaluate the operation of the City, certain non-financial items should be takenintoconsideration.Theseitemswouldincludethecurrenteconomicsituationasawhole,the current tax base for the City and the age and condition of the Citys buildings and infrastructure.Inthestatementofnetpositionandthestatementofactivities,theCityisdividedintotwomajor activities:Governmental ActivitiesMost of the Citys programs and services are reported here, including generalgovernment,securityofpersonsandproperty,transportation,publichealthservices, community environment, basic utility services, and leisure time activities.Business-Type ActivitiesThese services are provided on a fee basis to recover all of the expenses of the goods or services provided.The Citys business-type activities are sewer, electric and water.Reporting on the Most Significant Funds of the City of DoverFund Financial Statements The analysis of the Citys major funds begins on page 13.The fund financial reports give a detailed report of the activities within the funds.These funds are in existence to provide a multitude of services to the citizens of Dover.Each fund is in some ways an entity unto itself.Each fund has a designed revenue stream and specific uses for the monies within the fund. In this report, the focus is on five major funds, the general fund, the master capital fund, the sewer fund, the electric fund, and the water fund.For purposes of this report, the sewer revenue and wastewater reservearereportedasthesewerfund.Likewise,theelectricrevenue,guaranteedeposit,electric replacementandimprovement,electricsystemconstruction,electricsystemcapitalreserve,electric surplus, and the municipal electric improvement are all reported under the electric fund and the water revenue, water surplus, water construction and the water replacement and improvement are reported as the water fund.Governmental FundsAll of the Citys major activities (excluding the water, sewer and electric funds) are reported in the governmental funds.This report shows how monies flow into and out of these funds and also shows what balances are available for future expenditures.The accounting method used to report this activity is the modified accrual method.This method reports cash and like-cash items that can - 6  6 - '","29":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 Unauditedbe converted into cash.This shows what level of financial resources is available or will be available to provide the services that the general government provides in the near future.These services include police and fire protection, as well as improving and maintaining the Citys streets, parks, cemeteries, and City Hall.The relationship between governmental activities (reported in the statement of net position and the statement of activities) and the government funds is reconciled in the financial statements.ProprietaryFundsProprietaryfundsusethesamebasisofaccountingasbusiness-typeactivities; therefore, these statements will essentially match, except for the internal service fund allocations.The City of Dover as a WholeThe statement of net position provides an overall view of the City.Table 1 shows a summary of the Citys net position for 2018 as compared to 2017.Table 1Net PositionGovernmental Activities Business-Type Activities TotalRestated Restated Restated2018 2017 2018 2017 2018 2017AssetsCurrent and Other Assets $11,283,531 $12,019,394 $20,216,512 $19,917,964 $31,500,043 $31,937,358Net Pension Asset34,172 0 60,750 0 94,922 0Capital Assets, Net 21,482,896 20,803,188 46,267,504 47,211,467 67,750,400 68,014,655Total Assets 32,800,599 32,822,582 66,544,766 67,129,431 99,345,365 99,952,013Deferred Outflows of ResourcesDeferred Charge on Refunding 0 0 79,580 121,373 79,580 121,373Pension 2,478,592 3,013,877 1,371,544 2,814,038 3,829,170 5,827,915OPEB 1,343,223 39,167 308,744 46,063 1,651,967 85,230Total Deferred Outflows of Resources 3,821,815 3,053,044 1,759,868 2,981,474 5,560,717 6,034,518LiabilitiesCurrent Liabilities 1,354,763 1,394,682 3,804,711 3,610,697 5,159,474 5,005,379Long-Term LiabilitiesDue Within One Year 616,906 511,887 3,025,255 2,917,888 3,642,161 3,429,775Due in More Than One Year:Net Pension Liability 11,434,028 12,188,520 5,153,415 7,253,406 16,587,443 19,441,926Net OPEB Liability 9,831,329 7,902,801 3,470,099 3,148,680 13,301,428 11,051,481Other Amounts 3,075,267 3,309,146 14,533,652 17,365,147 17,608,919 20,674,293Total Liabilities 26,312,293 25,307,036 29,987,132 34,295,818 56,299,425 59,602,854Deferred Inflows of ResourcesProperty Taxes 1,635,028 1,598,126 0 0 1,635,028 1,598,126Pension 1,280,791 384,070 1,242,341 61,609 2,502,166 445,679OPEB 237,011 0 258,500 0 495,511 0Total Deferred Inflows of Resources 3,152,830 1,982,196 1,500,841 61,609 4,632,705 2,043,805Net PositionNet Investment in Capital Assets 19,271,647 18,599,070 30,157,689 29,156,990 49,429,336 47,756,060Restricted for:Cemetery 807,972 793,870 0 0 807,972 793,870Street Maintenance and Repair 521,429 622,931 0 0 521,429 622,931Police and Fire Pension 157,612 92,716 0 0 157,612 92,716Revolving Loan Program 449,021 448,372 0 0 449,021 448,372Law Enforcement and Education 44,715 43,912 0 0 44,715 43,912Capital Projects 40,845 25,489 0 0 40,845 25,489Unclaimed Monies 17,037 17,037 0 0 17,037 17,037Unrestricted (Deficit) (14,152,987) (12,057,003) 6,658,972 6,596,488 (7,494,015) (5,460,515)Total Net Position $7,157,291 $8,586,394 $36,816,661 $35,753,478 $43,973,952 $44,339,872- 7  7 - '","30":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedThe net pension liability (NPL) is one of the largest liabilities reported by the City at December 31, 2018, and is reported pursuant to GASB Statement 68, Accounting and Financial Reporting for Pensionsan Amendment of GASB Statement 27.For 2018, the City adopted GASB Statement 75, Accounting and FinancialReportingforPostemploymentBenefitsOtherThanPensions,whichsignificantlyrevises accountingforcostsandliabilitiesrelatedtootherpostemploymentbenefits(OPEB).Forreasons discussed as follows, many end users of this financial statement will gain a clearer understanding of the Citys actual financial condition by adding deferred inflows related to pension and OPEB, the net pension liability and the net OPEB liability to the reported net position and subtracting the net pension asset and deferred outflows related to pension and OPEB.Governmental Accounting Standards Board standards are national and apply to all government financial reportspreparedinaccordancewithgenerallyacceptedaccountingprinciples.Prioraccountingfor pensions (GASB 27) and postemployment benefits (GASB 45) focused on a funding approach.This approach limited pension and OPEB costs to contributions annually required by law, which may or may not be sufficient to fully fund each plans net pension liability or net OPEB liability.GASB 68 and GASB 75 take an earnings approach to pension and OPEB accounting; however, the nature of Ohios statewide pension\/OPEB plans and state law governing those systems requires additional explanation in order to properly understand the information presented in these statements.GASB 68 and GASB 75 require the net pension liability (asset) and the net OPEB liability to equal the Citys proportionate share of each plans collective:1.Presentvalueofestimatedfuturepension\/OPEBbenefitsattributabletoactiveandinactive employees past service 2.Minus plan assets available to pay these benefitsGASBnotesthatpensionandOPEBobligations,whetherfundedorunfunded,arepartofthe employmentexchangethatis,theemployeeistradinghisorherlaborinexchangeforwages, benefits, and the promise of a future pension and other postemployment benefits.GASB noted that the unfunded portion of this promise is a present obligation of the government, part of a bargained-for benefit to the employee, and should accordingly be reported by the government as a liability since they received the benefit of the exchange.However, the City is not responsible for certain key factors affecting the balance of these liabilities.In Ohio, the employee shares the obligation of funding pension benefits with the employer.Both employer and employee contribution rates are capped by State statute.A change in these caps requires action of both Houses of the General Assembly and approval of the Governor.Benefit provisions are also determined by State statute.The Ohio revised Code permits, but does not require the retirementsystemstoprovidehealthcaretoeligiblebenefitrecipients.Theretirementsystemsmay allocate a portion of the employer contributions to provide for these OPEB benefits.Theemployeeenterstheemploymentexchangewiththeknowledgethattheemployerspromiseis limitednot bycontractbutbylaw. Theemployerentersthe exchangealsoknowingthatthereis a specific, legal limit to its contribution to the retirement system.In Ohio, there is no legal means to enforcetheunfundedliabilityofthepension\/OPEBplanasagainstthepublicemployer.Statelaw operatestomitigate\/lessenthemoralobligationofthepublicemployertotheemployee,becauseall parties enter the employment exchange with notice as to the law.The retirement system is responsible for the administration of the pension and OPEB plans.- 8  8 - '","31":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedMost long-term liabilities have set repayment schedules or, in the case of compensated absences (i.e. sick and vacation leave), are satisfied through paid time-off or termination payments.There is no repayment schedule for the net pension liability or the net OPEB liability.As explained previously, changes in benefits,contributionrates,andreturnoninvestmentsaffectthebalanceoftheseliabilities,butare outside the control of the local government.In the event that contributions, investment returns, and other changes are insufficient to keep up with required payments, State statute does not assign\/identify the responsible party for the unfunded portion.Due to the unique nature of how the net pension liability and the net OPEB liability are satisfied, these liabilities are separately identified within the long-term liability section of the statement of net position.InaccordancewithGASB68andGASB75,theCitysstatementspreparedonanaccrualbasisof accounting include an annual pension expense and an annual OPEB expense for their proportionate share of each plans change in net pension liability (asset) and net OPEB liability, respectively, not accounted for as deferred inflows\/outflows. AsaresultofimplementingGASB75,theCityisreportinganetOPEBliabilityanddeferred inflows\/outflows of resources related to OPEB on the accrual basis of accounting.This implementation also had the effect of restating net position at December 31, 2017, from $16,450,028 to $8,586,394 for governmental activities and from $38,856,095 to $35,753,478 for business-type activities.In total, the Citys net position showed a decrease for 2018 as the increase in expenses, primarily security ofpersonsandpropertyexpensesandsewerandelectricfundexpenses,outpacedtheincreasein revenues, mainly charges for services.Although business-type activities had an increase in net position due to an increase in charges for services, governmental activities had a decrease in net position due to an increase in expenses.Capital assets decreased slightly in 2018, as depreciation expense and deletions exceeded current year additions,someofwhichincludedbreakinggroundonanewfirestation,thecontinuationofthe riverfront revitalization and the traffic signalization upgrade projects, as well as street projects, a gas turbine natural gas compressor, window replacements, water lines.Some of these projects were partially funded by grants.For governmental activities, a small increase was seen for capital assets.Total liabilities decreased from 2017, primarily due to a decrease in other amounts due in more than one year, as the City continued to pay down long-term debt.The decrease in the net pension liability was mostly offset by an increase in the net OPEB liability.The net pension liability and net OPEB liability changes represent the Citys proportionate share of the unfunded benefits of the OPERS traditional and combined plans and the OP&F plan.As indicated previously, changes in benefits, contribution rates, and return on investments affect the balances of the net pension liability and the net OPEB liability.The City of Dover makes a conscious effort to grow and maintain the Citys services and assets while paying down debt and maintaining balances to help meet current needs.- 9  9 - '","32":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedTable 2 shows the changes in net position for 2018 and 2017 for both governmental and business-type activities.Table 2Change in Net PositionGovernmental Business-TypeActivities Activities Total2018 2017 2018 2017 2018 2017RevenuesProgram RevenuesCharges for Services and Sales $1,617,164 $1,475,528 $33,770,679 $32,476,187 $35,387,843 $33,951,715Operating Grants and Contributions 679,834 682,262 0 0 679,834 682,262Capital Grants and Contributions 300,448 683,524 245,000 0 545,448 683,524Total Program Revenues 2,597,446 2,841,314 34,015,679 32,476,187 36,613,125 35,317,501General RevenuesProperty Taxes 1,764,018 1,764,189 0 0 1,764,018 1,764,189Kilowatt per Hour Tax 707,148 678,961 0 0 707,148 678,961Income Taxes 7,430,719 7,321,211 0 0 7,430,719 7,321,211Grants and Entitlements 477,289 516,440 0 0 477,289 516,440Unrestricted Contributions 15,208 14,805 0 0 15,208 14,805Investment Earnings 217,739 169,451 33,967 18,386 251,706 187,837Miscellaneous 332,865 116,572 391,864 136,424 724,729 252,996Total General Revenues 10,944,986 10,581,629 425,831 154,810 11,370,817 10,736,439Total Revenues 13,542,432 13,422,943 34,441,510 32,630,997 47,983,942 46,053,940Program ExpensesGeneral Government 2,026,104 1,898,611 0 0 2,026,104 1,898,611Security of Persons and Property 6,901,037 5,613,851 0 0 6,901,037 5,613,851Transportation 2,388,755 2,334,839 0 0 2,388,755 2,334,839Public Health Services 918,470 869,210 0 0 918,470 869,210Community Environment 222,825 148,743 0 0 222,825 148,743Basic Utility Services 767,118 697,490 0 0 767,118 697,490Leisure Time Activities 1,369,916 1,209,073 0 0 1,369,916 1,209,073Interest and Fiscal Charges 77,310 85,950 0 0 77,310 85,950Enterprise Operations:Sewer 0 0 4,081,380 3,544,431 4,081,380 3,544,431Electric 0 0 27,539,776 26,714,336 27,539,776 26,714,336Water 0 0 2,057,171 1,982,129 2,057,171 1,982,129Total Program Expenses 14,671,535 12,857,767 33,678,327 32,240,896 48,349,862 45,098,663Change in Net Position Before Transfers (1,129,103) 565,176 763,183 390,101 (365,920) 955,277Transfers (300,000) (620,240) 300,000 620,240 0 0Change in Net Position (1,429,103) (55,064) 1,063,183 1,010,341 (365,920) 955,277Net Position Beginning of Year8,586,394 N\/A 35,753,478 N\/A 44,339,872 N\/ANet Position End of Year $7,157,291 $8,586,394 $36,816,661 $35,753,478 $43,973,952 $44,339,872 The information necessary to restate the 2017 beginning balances and the 2017 OPEB expense amounts for the effects of the initial implementation of GASB 75 is not available.Therefore, 2017 functional expensesstillincludeOPEBexpenseof$85,230computedunderGASB45.GASB45required recognizing pension expense equal to the contractually required contributions to the plan.Under GASB 75, OPEB expense represents additional amounts earned, adjusted by deferred inflows\/outflows.The - 10 - - 10 - '","33":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 Unauditedcontractually required contribution is no longer a component of OPEB expense.Under GASB 75, the 2018 statements report OPEB expense of $1,194,349.Consequently, in order to compare 2018 total program expenses to 2017, the following adjustments are needed:Governmental Business-TypeActivities Activities TotalTotal 2018 program expenses under GASB 75 $14,671,535 $33,678,327 $48,349,862OPEB expense under GASB 75 (877,111) (317,238) (1,194,349)2018 contractually required contribution 15,628 0 15,628Adjusted 2018 program expenses13,810,052 33,361,089 47,171,141Total 2017 program expenses under GASB 45 12,857,767 32,240,896 45,098,663Increase in program expenses not related to OPEB $952,285 $1,120,193 $2,072,478Governmental ActivitiesThe funding for the governmental activities comes from several different sources, the most significant being the municipal income tax.Other prominent sources are property taxes and charges for services and sales.The Citys income tax was established by ordinance to be effective January 1, 1970, at a rate of 1 percent.In the November election of 2006, the voters voted to increase the income tax rate bypercent.There is no restriction on how the additionalpercent is to be used.The income tax accounted for a majority of total revenues for 2018.The increase in income tax revenues from the prior year is due to an increase in theestimatedreceivable.ByCityordinance,incometaxproceeds,afterincometaxdepartment expenditures, are credited to the following funds:25 percent of the net income tax to the master capital, capital projects fund and the remaining balance divided between the cemetery special revenue fund, the street maintenance and repair special revenue fund, the police and fire pension special revenue fund, and the general fund.In 2018, the City allocated 25 percent of income tax revenue to the master capital fund.This practice continues to be an excellent tool in making capital improvements, maintaining City streets and purchasing equipment.It is the plan to review the allocation to the master capital fund on a yearly basis in an effort to ensure good operating balances along with ample dollars for capital improvements.Capital grants and contributions decreased from 2017.Although the City continued to receive grant moneys for the signalization project in 2018, a larger portion of the grant monies were received for the signalization project in 2017, in addition to grants received for the riverfront project in 2017. Securityofpersonsandpropertyrepresentsthelargestexpenseofthegovernmentalactivitiesand includes the police and fire departments.The yearly expense increased from 2017 due to OPEB expense under GASB 75 and due to increases in salaries and benefits expenses.The City worked diligently to control expenses.Both of these departments are paid out of the general fund.Our fire department employs 24 full-time employees including the Chief.The City is committed to maintaining a very efficient department.Regular meetings, drills and training sessions are held.There is a strong emphasis on equipment with financial planning in place for replacement of worn equipment on a regular basis.The departments functions include firefighting, emergency medical service (including paramedicservice),firepreventioneducationandinvestigation.Thedepartmentalsocontractswith Dover Township to provide firefighting and emergency medical services.The revenues generated by this contract are reported under the charges for services area. - 11 - - 11 - '","34":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedOurpolicedepartmentisafull-time,24hoursaday,365daysayeardepartmentwith25officers, including a full-time Chief.Our street maintenance and repair and traffic department employs 15 full-time employees who provide the City and its citizens many services that include public road salting, leaf and debris pickup, paint striping and alley profiling.Transportation expenses in 2018 remained fairly comparable with 2017.The City also maintains three cemeteries (public health services) and two parks (leisure time activities) within the City.Leisure time activities increased slightly in 2018 because of the loss on disposal of capital assets related to the razing of two buildings. Business-Type ActivitiesThe City also operates a Utility Department that consists of three utilities.The largest from an asset and revenuestandpointistheelectricutility.Thisutilityconsistsofacoalfiredgenerationplantand distributionsystemthatservestheCityandsurroundingareawithreliableandcompetitivelypriced power.In 2018, the electric utility generated $28,197,163 in charges for services revenue.In 2001, the City entered into a joint venture project with other municipalities and AMP (American Municipal Power) to ensure the availability and consistent pricing when purchasing peak power.The City is always looking for ways to generate and purchase the most affordable power for the Citizens of Dover.Our Mayor remains involved on a daily basis with other electric communities partnering and exploring all avenues of the electric industry to continue to provide this unique high quality service to Dover. The water utility serviced 5,666 consumers with a minimum daily pumpage of 1.17 million gallons and a maximum daily pumpage of 3.99 million gallons in 2018.The water plant was put into service in 1998.The raw water is supplied through five wells currently in service into the plant where the water is treated with chlorine and filtered through green sand filters and distributed throughout the City.The City has three water towers.The sewer facility processed an average of 1.66 million gallons per day during 2018 and served 5,563 customers.The sewer plant expansion was a major project for the City.This $13 million expansion broke ground in 2007.The City has paid for the engineering and design through the sewer fund and funded the remainder with a loan through the Ohio Water Development Authority for the construction phase of the project.The City began to repay the 20 year loan in June of 2009.The new sewer plant was tested throughout 2009.The 3 million gallon per day Membrane Bioreactor (MBR) Plant utilizes modern technology that requires trained and vigilant operators.The plant is manned 24 hours per day 7 days per week.The revenues and expenses for all three of these utilities are reported under the business-type activities on Table 2.The majority of the Citys revenues and expenses flow through the business-type activities.The revenues are generated primarily from charges for services.Total charges for services increased in 2018, mainly due to the increase in the electric fund due to an increase in the power cost adjustment.The total expenses for the utilities increased from 2017 due to increases in purchased power expense and materials and supplies expense.The City had an increase in net position for the business-type activities due to the increase in revenues, despite an increase in expenses. - 12 - - 12 - '","35":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedThe Citys FundsInformation about the Citys governmental funds begins on page 20.These funds are accounted for using the modified accrual method of accounting.For 2018, the general fund had a decrease in fund balance.As compared to 2017, revenues decreased and expenditures increased.The decrease in revenues was primarily due to a decrease in income taxes collected in 2018.The increase in expenditures is primarily due to the increase in expenditures for security of persons and property, mainly resulting from an increase in salaries and wages and fringe benefits for fire prevention.The master capital fund had a decrease in fund balance, primarily due to decreases in intergovernmental and income tax revenues.Expenditures also increased primarily due to capital outlay for the new fire station begun in 2018.The income tax allocated to the master capital fund has always been the source of revenue for many projects such as the purchase of land and equipment and improvements to infrastructure.In 2018, the master capital fund received25percentofincometaxcollections,allowingmanyprojectstobefundedandcompleted.Intergovernmental revenue decreased from 2017 in the master capital fund due to the receipt in 2017 of a large portion of an ODOT grant for the signalization project, as well as grants received for the riverfront project.It is a practice of the City to pay cash for items such as fire trucks.Sinking funds are only utilized when necessary.The Citys funds are monitored consistently with adjustments made throughout the year in budgets to accommodate yearly revenues.The one fund that consistently exceeds our expense expectations is our employee health insurance fund.Ourmedical\/surgicalanddentalbenefitplanshavebeenself-fundedsince1988.Anordinancewas passed in 2012 to increase the premium by $100 monthly for family coverage and by $50 for single coverage and allow for an additional $500 per employee per month to be contributed to the fund on an as-needed basis, and this has helped maintain the fund.In 2018, the fund had an operating gain due to a decrease in claims expense and an increase in charges for services revenue.The decrease in claims expense was due to a decrease in the claims payable.Charges for services increased in 2018 due to additional City contributions paid into the fund in response to a low carryover balance from the prior year, theadditionofseveralnewemployeeselectingtheCityshealthinsurance,andanincreaseinthe employee share for administration and police and fire employees.We are consistently negotiating with all our unions for plan modifications and increased employee contributions to help control plan costs.Information about the proprietary funds starts on page 25.These funds are accounted for on an accrual basis.The sewer fund had a decrease in net position due to an increase in expenses, primarily an increase in materials and supplies expenses related to the restoration\/replacement of the MBR filters.The electric fundhadanincreaseinnetpositionduetoanincreaseinchargesforservicesrevenues,despitean increase in expenses and a decrease in transfers in.The water fund also had an increase in net position, primarily due to increases in other revenue and capital contributions, despite an increase in operating expenses. The City consistently monitors these funds and takes the required actions to ensure strength in our enterprise funds.In 2008, the City found it necessary to pass along a 25 percent water rate increase effective in January of 2009.In an effort to avoid large percentage increases in the future, a 3 percent increase will be effective in January of every year to come.This increase will allow the City to properly maintain and grow the water system for the future.Budgeting HighlightsThe Citys budget is prepared according to the laws of the State of Ohio and is based on accounting for certain transactions on a cash basis for receipts, expenditures, and encumbrances.The City of Dover is somewhat different than many other Ohio cities its size in that the general fund is not our most significant fund.Our budget is adopted at the object level within each department.Any budgetary modifications at that level may only be made by Council action. - 13 - - 13 - '","36":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedFor 2018, general fund appropriations were modified by Council several times.Final budgeted revenues werelessthanoriginalbudgetedrevenues,andfinalappropriationswerehigherthanoriginal appropriations due to revised estimates in several expenditure categories, primarily general government andsecurityofpersonsandproperty.Actualrevenueswereslightlyhigherthanthefinalbudgeted revenuesduetothereceiptofhigheramountsinseveralcategoriesofrevenues,mostsignificantly interest, charges for services, and other, offset by an overestimate of income tax collections.Actual expenditures were lower than the final appropriations, primarily due to conservative spending in general government, security of persons and property, and leisure time activities.All recommendations for appropriation changes come to Council from the City Auditor.The Finance Committee of Council reviews them, and they make their recommendation to the Council as a whole.Strong emphasis is placed on fund balances.The City Auditor reviews fund balances on a daily basis.Special attention is paid to the operating funds, which are the general, street maintenance and repair, cemetery, electric, sewer, and water funds.Council also receives a monthly report showing beginning fund balance for all funds at the beginning of the year, the change in the balance thus far year to date, and the current fund balance.Line item reports are reviewed regularly by the City Auditor to ensure spending is within the legal level.The managers and superintendents, as well as the Utility and Safety Service Directors, also monitor their appropriationsandfundbalancestoensuretheentireoperationoftheCityoperateswithinthe appropriations.Capital AssetsCapitalassetsfortheCityofDoverincreasedfrom2017to2018forgovernmentalactivitiesand decreased for business-type activities.The increase for governmental activities is due to numerous capital asset additions, the most significant of which is the start of the new fire station project.The decrease for business-type activities is due to current year depreciation exceeding capital asset additions.Capital asset activity for 2018 is provided in Note 10.Significant additions to capital assets for governmental activities included breaking ground on a new fire station, the continuation of the riverfront revitalization and the traffic signalization upgrade projects, as well as street projects, stone additions to the pond, picnic shelter concrete improvements, a skid steer for theparksdepartment,andseveralnewpolicecruisers.Someoftheadditionstocapitalassetsfor business-type activities included an articulating boom lift, Mayno sludge pump, portable flow meter, gas turbine natural gas compressor, window replacements, and water lines.DebtThe Citys debt balance reflected a decrease from the previous years balance.Debts were reduced as principal payments were made.The utility department carries the vast majority of the debt, the largest debt being that of the sewer utility.Utility debt includes revenue bonds, an OWDA loan, AMPGS payable, and general obligation bonds that were issued for major upgrades to the power plant.The Citys overall legal debt margin was $25,384,796 at December 31, 2018. Additional information on the Citys long-term debt can be found in Notes 12 and 13 of this report. - 14 - - 14 - '","37":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 UnauditedCurrent Financial Issues With the refinancing of the water and electric revenue bonds in 2014, the City will save a significant amount of money over the life of the bonds.This allowed the City to purchase land to further expand our water well footprint and save on our future yearly payments.This has made it possible to forecast debt payments more accurately.Knowing what we will be paying allows us to budget more effectively with the goal of accumulating money to complete capital projects in all funds.TheCityhasbeenactivelypurchasingnewequipmentandvehicles,pavingstreets,expandingand maintainingwaterandsewerlines,andmakingthenecessaryimprovementstotheelectricsystem, without issuing any debt.In 2018, we also broke ground on a $1.6 million fire station that is being paid for out of funds that were set aside.No debt was incurred for this project.A few large purchases of the year involved the water and wastewater funds.They purchased a Mayno sludge pump, an articulating boom lift, and a portable flow meter.One major project started in 2018 was the restoration\/replacement of the MBR filters in the wastewater treatment plant.This is an ongoing project and we will be replacing a number of filters each year until they are all replaced. Two sources of funding continue to offer the City flexibility in controlling revenues to the general fund.One is the KWH tax collected by the electric fund.This tax was created by the State as part of the legislation passed for electric deregulation.The tax collected from power sold within City limits is to be receipted in the general fund.Legislation was passed by City Council to allow the tax to be returned to the electric fund.In an effort to keep rates low, it is the Citys intent to use a portion of the money in the electric fund each year unless there are significant revenue shortfalls in the general fund. In 2018, 42 percent of the KWH tax revenue was returned to the electric fund to help maintain the fund balance.The other flexible source of funding is the split of the income tax.The standard practice is for 40 percent of tax collections to be allocated to the master capital fund for capital projects; however, in 2011 that amount was reduced to 20 percent and in 2012 changed to 25 percent.This remained at 25 percent in 2018.The percentage can be adjusted yearly by City Council to aid in keeping adequate operating balances.In 2006, the citizens of Dover passed apercent tax increase which was greatly needed; however, it wasnt long before the economic downturn affected the area leaving revenue estimates falling short.In 2012, the State of Ohios biennial budget made significant cuts to the Local Government Fund subsidies to the City along with an accelerated phase out of the personal property tax reimbursement from the State.These measures reduced 2012 revenue expectations, which were only offset by an increase in income tax collections.This continues to be the case in 2018.The City continues to work short of prior years staffing levels in a few departments in an effort to control costs.With a fiber optic network already in place, allowing time for an extension to their location, businesses can be offered a reliable, affordable and efficient fiber connection through the City of Dovers network.The City has been testing the system with a few business customers, and providing a connection to the local schools, hospital and the City facilities.The City of Dover prides itself on providing reliable, affordable utility services to all its residents and reviews each project with that mission as the top priority.An economic development electric rate as a tool to attract new business to the City is being used by a few qualifying customers.This discounted rate allows the business time to become financially stable and is conditionally offered to any business looking to locate within the City.The City continues to be involved with American Municipal Power (AMP) - 15 - - 15 - '","38":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2018 Unauditedprojects.The City, along with AMP, continues to research alternative methods of power generation, such as hydropower.The Citys goal is to diversify our power sources, through purchased power and our own generation, to provide the most reliable power at the lowest cost to our citizens.The strength of Dover continues to be the number of small businesses who provide the City of Dover diversity in its tax base.Only one employer has more than 1,000 employees; Cleveland Clinic Union Hospital continues to expand its facilities and provide new services.The plans for the future are always made keeping a careful watch on the financial condition of the City. The City of Dover has a firm commitment to its citizens and has continued to provide a high level of services in 2018.Our goal remains to grow and meet the needs of the future while maintaining fiscal soundness.CitydepartmentsareadequatelystaffedandtheCitycontinuestoreplaceequipmentby necessity.We are proceeding with our yearly paving program and extending our streets and utilities to new areas based on need.The Council and the Administration work very hard to keep the City growing and providing our Citizens with consistent service and meeting their needs.We watch our funds closely and make sure monies are budgeted to provide for proper maintenance of our equipment and facilities.Our administration and department superintendents are all involved in our budget process.Our budget is developed from the bottom up with the emphasis on good stewardship of our ratepayers and taxpayers money.Contacting the Citys Finance DepartmentThis report is intended to provide our citizens and anyone interested in the financial aspects of the City of Dover a general overview of our financial operation.If there are questions, please contact Nicole Stoldt, Auditor,CityofDover,122EastThirdStreet,Dover,Ohio44622,bytelephone330-343-6385,by website at www.doverohio.com or by e-mail nicole.stoldt@doverohio.com. - 16 - - 16 - '","39":"b'City of DoverTuscarawas County, OhioStatement of Net PositionDecember 31, 2018Governmental Business-TypeActivitiesActivities* Total*AssetsEquity in Pooled Cash and Cash Equivalents $6,293,267 $13,297,740 $19,591,007Cash and Cash Equivalents with Fiscal Agents 68,903 0 68,903Materials and Supplies Inventory 109,236 1,260,952 1,370,188Accrued Interest Receivable 1,625 0 1,625Accounts Receivable 168,868 4,553,222 4,722,090Internal Balances 332,174 (332,174) 0Intergovernmental Receivable 534,838 64,244 599,082Prepaid Items 183,958 355,163 539,121Income Taxes Receivable1,935,023 0 1,935,023Property Taxes Receivable 1,655,639 0 1,655,639Regulated Asset 0 671,014 671,014Investment in Joint Venture 0 346,351 346,351Net Pension Asset 34,172 60,750 94,922Nondepreciable Capital Assets 4,360,735 2,391,063 6,751,798Depreciable Capital Assets, Net 17,122,161 43,876,441 60,998,602Total Assets 32,800,599 66,544,766 99,345,365Deferred Outflows of ResourcesDeferred Charge on Refunding 0 79,580 79,580Pension 2,478,592 1,371,544 3,829,170OPEB 1,343,223 308,744 1,651,967Total Deferred Outflows of Resources 3,821,815 1,759,868 5,560,717LiabilitiesAccounts Payable 116,241 197,221 313,462Accrued Wages 255,761 192,279 448,040Contracts Payable 158,148 2,870,627 3,028,775Intergovernmental Payable 175,636 143,304 318,940Accrued Interest Payable 5,903 17,467 23,370Vacation Benefits Payable 355,240 278,645 633,885Retainage Payable 82,013 0 82,013Customer Deposits 0 105,168 105,168Claims Payable 205,821 0 205,821Long-Term Liabilities:Due Within One Year 616,906 3,025,255 3,642,161Due in More Than One Year:Net Pension Liability (See Note 15)11,434,028 5,153,415 16,587,443Net OPEB Liability (See Note 16)9,831,329 3,470,099 13,301,428Other Amounts 3,075,267 14,533,652 17,608,919Total Liabilities 26,312,293 29,987,132 56,299,425Deferred Inflows of ResourcesProperty Taxes 1,635,028 0 1,635,028Pension 1,280,791 1,242,341 2,502,166OPEB237,011 258,500 495,511Total Deferred Inflows of Resources 3,152,830 1,500,841 4,632,705Net PositionNet Investment in Capital Assets 19,271,647 30,157,689 49,429,336Restricted for:Cemetery 807,972 0 807,972Street Maintenance and Repair 521,429 0 521,429Police and Fire Pension 157,612 0 157,612Revolving Loan Program 449,021 0 449,021Law Enforcement and Education 44,715 0 44,715Capital Projects 40,845 0 40,845Unclaimed Monies 17,037 0 17,037Unrestricted (Deficit) (14,152,987) 6,658,972 (7,494,015)Total Net Position $7,157,291 $36,816,661 $43,973,952*After deferred outflows and inflows of resources related to the change in internal proportionate share of pension-related itemshavebeen eliminated.See accompanying notes to the basic financial statements- 17 -'","40":"b'City of DoverTuscarawas County, OhioStatement of ActivitiesFor the Year Ended December 31, 2018Program RevenuesCharges for Operating Grants Capital GrantsExpenses Services and Sales and Contributions and ContributionsGovernmental Activities:General Government $2,026,104 $439 $0 $105,869Security of Persons and Property 6,901,037 127,490 17,905 0Transportation 2,388,755 0 661,929 96,929Public Health Services 918,470 526,888 0 0Community Environment 222,825 793 0 79,853Basic Utility Services 767,118 801,718 0 0Leisure Time Activities 1,369,916 159,836 0 17,797Interest and Fiscal Charges 77,310 0 0 0Total Governmental Activities 14,671,535 1,617,164 679,834 300,448Business-Type Activities:Sewer 4,081,380 3,298,519 0 0Electric 27,539,776 28,197,163 0 0Water 2,057,171 2,274,997 0 245,000Total Business-Type Activities 33,678,327 33,770,679 0 245,000Total - Primary Government $48,349,862 $35,387,843 $679,834 $545,448General RevenuesProperty Taxes Levied for:General PurposesPolice and Fire PensionKilowatt per Hour Taxes Levied forGeneral PurposesIncome Tax Levied for:General PurposesStreet Maintenance and RepairCemeteryPolice and Fire PensionCapital OutlayGrants and Entitlements not Restricted to Specific ProgramsUnrestricted ContributionsInvestment EarningsMiscellaneousTotal General RevenuesTransfersTotal General Revenues and TransfersChange in Net PositionNet Position Beginning of Year - Restated (See Note 3)Net Position End of YearSee accompanying notes to the basic financial statements- 18 -'","41":"b'Net (Expense) Revenue and Changes in Net PositionGovernmental Business-TypeActivities Activities Total($1,919,796) $0 ($1,919,796)(6,755,642) 0 (6,755,642)(1,629,897) 0 (1,629,897)(391,582) 0 (391,582)(142,179) 0 (142,179)34,600 0 34,600(1,192,283) 0 (1,192,283)(77,310) 0 (77,310)(12,074,089) 0 (12,074,089)0 (782,861) (782,861)0 657,387 657,3870 462,826 462,8260 337,352 337,352(12,074,089) 337,352 (11,736,737)1,623,618 0 1,623,618140,400 0 140,400707,148 0 707,1484,027,835 0 4,027,835599,508 0 599,508378,696 0 378,696615,566 0 615,5661,809,114 0 1,809,114477,289 0 477,28915,208 0 15,208217,739 33,967 251,706332,865 391,864 724,72910,944,986 425,831 11,370,817(300,000) 300,000 010,644,986 725,831 11,370,817(1,429,103) 1,063,183 (365,920)8,586,394 35,753,478 44,339,872$7,157,291 $36,816,661 $43,973,952- 19 -'","42":"b'City of DoverTuscarawas County, OhioBalance SheetGovernmental FundsDecember 31, 2018Other TotalMaster Governmental GovernmentalGeneral Capital Funds FundsAssetsEquity in Pooled Cash and Cash Equivalents $2,564,179 $1,438,202 $2,169,689 $6,172,070Restricted Assets: Cash and Cash Equivalents with Fiscal Agents 0 68,903 0 68,903 Equity in Pooled Cash and Cash Equivalents17,037 0 0 17,037Materials and Supplies Inventory 21,850 0 87,386 109,236Accrued Interest Receivable 995 0 630 1,625Accounts Receivable 106,068 0 62,800 168,868Intergovernmental Receivable 224,998 0 309,840 534,838Prepaid Items 151,660 0 32,298 183,958Income Taxes Receivable 1,061,644 471,674 401,705 1,935,023Property Taxes Receivable 1,516,152 0 139,487 1,655,639Total Assets $5,664,583 $1,978,779 $3,203,835 $10,847,197LiabilitiesAccounts Payable $81,367 $5,242 $29,632 $116,241Accrued Wages 205,796 0 49,965 255,761Contracts Payable 0 158,148 0 158,148Intergovernmental Payable 54,134 0 121,502 175,636Retainage Payable 0 82,013 0 82,013Total Liabilities 341,297 245,403 201,099 787,799Deferred Inflows of ResourcesProperty Taxes 1,497,359 0 137,669 1,635,028Unavailable Revenue 969,326 323,384 568,062 1,860,772Total Deferred Inflows of Resources 2,466,685 323,384 705,731 3,495,800Fund BalancesNonspendable 190,547 0 119,684 310,231Restricted 0 0 1,664,539 1,664,539Committed 0 1,409,992 512,782 1,922,774Assigned 1,381,941 0 0 1,381,941Unassigned1,284,113 0 0 1,284,113Total Fund Balances 2,856,601 1,409,992 2,297,005 6,563,598Total Liabilities, Deferred Inflows ofResources and Fund Balances $5,664,583 $1,978,779 $3,203,835 $10,847,197See accompanying notes to the basic financial statements- 20 -'","43":"b'City of DoverTuscarawas County, OhioReconciliation of Total Governmental Fund Balances toNet Position of Governmental ActivitiesDecember 31, 2018Total Governmental Fund Balances$6,563,598Amounts reported for governmental activities in the statement of net position are different because:Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds.21,482,896Other long-term assets are not available to pay for current-period expendituresand therefore are reported as unavailable revenue in the funds:Delinquent Property Taxes 20,611Income Taxes1,326,669Grants444,869Charges for Services 58,125Other 10,498Total 1,860,772An internal service fund is used by management to charge the costs of insuranceto individual funds.The assets and liabilities of the internal service fund are included in governmental-type activities in the statement of net position. (101,661)An internal balance is recorded in governmental activities to reflect underpayments to the internal service fund by business-type activities. 332,174Accrued interest payable is not due and payable in the currentperiod and therefore is not reported in the funds. (5,903)Vacation benefits payable is a contractually required benefit not expectedto be paid with expendable available financial resources and thereforenot reported in the funds.(355,240)Long-term liabilities are not due and payable in the current periodand therefore are not reported in the funds: General Obligation Bonds (1,928,333)State Infrastructure Bank Loan (120,977)OPWC Loans(61,031)Capital Lease(5,057)Police and Fire Pension(212,352)Compensated Absences (1,364,423)Total(3,692,173)The net pension asset and net pension\/OPEB liability are not due and payable in the current period; therefore, the asset, liability and related deferred inflows\/outflows are not reported in governmental funds:Net Pension Asset 34,172Deferred Outflows - Pension 2,478,592Deferred Outflows - OPEB 1,343,223Net Pension Liability (11,434,028)Net OPEB Liability (9,831,329)Deferred Inflows - Pension (1,280,791)Deferred Inflows - OPEB (237,011)Total(18,927,172)Net Position of Governmental Activities$7,157,291See accompanying notes to the basic financial statements - 21 -'","44":"b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenditures and Changes in Fund BalancesGovernmental FundsFor the Year Ended December 31, 2018Other TotalMaster Governmental GovernmentalGeneral Capital Funds FundsRevenues Property Taxes$1,621,344 $0 $140,203 $1,761,547Income Taxes3,919,300 1,748,546 1,510,193 7,178,039Kilowatt per Hour Tax707,148 0 0 707,148Intergovernmental471,861 109,428 763,871 1,345,160Interest212,512 0 5,227 217,739Fines, Licenses and Permits34,187 0 803 34,990Charges for Services1,044,109 0 529,568 1,573,677Contributions and Donations15,208 14,125 0 29,333Other172,894 41,138 25,236 239,268Total Revenues8,198,563 1,913,237 2,975,101 13,086,901Expenditures Current: General Government1,474,502 0 0 1,474,502Security of Persons and Property 4,854,291 0 690,930 5,545,221Transportation0 0 1,362,899 1,362,899Public Health Services 8,266 0 817,447 825,713Community Environment 130,524 0 0 130,524Basic Utility Services 767,118 0 0 767,118Leisure Time Activities 1,008,759 0 0 1,008,759Capital Outlay 0 2,413,479 79,853 2,493,332Debt Service:Principal Retirement 2,146 252,770 8,753 263,669Interest and Fiscal Charges 329 70,928 9,292 80,549Total Expenditures 8,245,935 2,737,177 2,969,174 13,952,286Excess of Revenues Over (Under) Expenditures(47,372) (823,940) 5,927 (865,385)Other Financing Sources (Uses)Sale of Capital Assets1,800 0 0 1,800Transfers Out (300,000) 0 0 (300,000)Total Other Financing Sources (Uses) (298,200) 0 0 (298,200)Net Change in Fund Balances(345,572) (823,940) 5,927 (1,163,585)Fund Balances Beginning of Year3,202,173 2,233,932 2,291,078 7,727,183Fund Balances End of Year$2,856,601 $1,409,992 $2,297,005 $6,563,598See accompanying notes to the basic financial statements - 22 -'","45":"b'City of DoverTuscarawas County, OhioReconciliation of the Statement of Revenues, Expenditures and Changesin Fund Balances of Governmental Funds to the Statement of ActivitiesFor the Year Ended December 31, 2018Net Change in Fund Balances - Total Governmental Funds ($1,163,585)Amounts reported for governmental activities in the statement of activities are different because:Governmental funds report capital outlays as expenditures.However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives asdepreciation expense.This is the amount by which capital asset additions exceeded depreciation in the current period: Capital Asset Additions: Capital Outlay 2,068,673 Capital Contributions105,869Current Year Depreciation (940,038)Total 1,234,504Governmental funds only report the disposal of capital assets to the extent proceeds arereceived from the sale.In the statement of activities, a gain or loss is reported for each disposal. (554,796)Revenues in the statement of activities that do not provide current financial resourcesare not reported as revenues in governmental funds:Property Taxes 2,471Income Taxes252,680Intergovernmental(7,583)Charges for Services 8,497Other 10,498Total 266,563Repayment of debt is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 263,669In the statement of activities, interest is accrued on outstanding notes, whereas in governmental funds, an interest expenditure is reported when due: Accrued Interest 1,444Amortization of Premium 1,795Total 3,239Some expenses reported in the statement of activities do not require the use of current financialresources and therefore are not reported as expenditures in governmental funds:Compensated Absences (136,604)Vacation Benefits Payable (42,045)Total (178,649)The internal service funds used by management are not reported in the City-widestatement of activities.Governmental fund expenditures and related internal service fund revenue are eliminated.The net revenue (expense) of the internal service is is allocated among the governmental activities: Change in Net Position 295,839Change in Internal Balance (91,062)Total 204,777Contractually required contributions are reported as expenditures in governmental funds;however, the statement of net position reports these amounts as deferred outflows:Pension1,026,423OPEB15,628Total 1,042,051Except for amounts reported as deferred inflows\/outflows, changes in the net pension\/OPEBasset or liability are reported as pension\/OPEB expense in the statement of activities: Pension(1,669,765)OPEB(877,111)Total (2,546,876)Change in Net Position of Governmental Activities ($1,429,103)See accompanying notes to the basic financial statements- 23 -'","46":"b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesProperty Taxes $1,626,000 $1,626,000 $1,621,932 ($4,068)Income Taxes 4,314,049 4,314,049 3,990,692 (323,357)Kilowatt per Hour Tax 700,000 700,000 707,148 7,148Intergovernmental 493,372 439,263 479,558 40,295Interest 136,129 120,000 225,498 105,498Fines, Licenses and Permits 29,027 25,500 33,552 8,052Charges for Services 1,096,346 966,450 1,038,079 71,629Contributions and Donations 13,321 13,294 15,208 1,914Other 37,848 29,898 176,104 146,206Total Revenues 8,446,092 8,234,454 8,287,771 53,317ExpendituresCurrent:General Government 1,698,556 1,735,075 1,604,336 130,739Security of Persons and Property 5,052,569 5,103,289 4,823,341 279,948Public Health Services 8,800 8,800 8,266 534Community Environment 140,781 141,261 129,824 11,437Basic Utility Services 783,000 783,000 762,829 20,171Leisure Time Activities 1,067,578 1,075,118 1,008,082 67,036Total Expenditures 8,751,284 8,846,543 8,336,678 509,865Excess of Revenues Under Expenditures (305,192) (612,089) (48,907) 563,182Other Financing Sources (Uses)Sale of Capital Assets 1,800 1,800 1,800 0Transfers Out (600,000) (600,000) (300,000) 300,000Total Other Financing Sources (Uses) (598,200) (598,200) (298,200) 300,000Net Change in Fund Balance (903,392) (1,210,289) (347,107) 863,182Fund Balance Beginning of Year 2,854,857 2,854,857 2,854,857 0Prior Year Encumbrances Appropriated 17,235 17,235 17,235 0Fund Balance End of Year $1,968,700 $1,661,803 $2,524,985 $863,182See accompanying notes to the basic financial statements- 24 -'","47":"b'City of DoverTuscarawas County, OhioStatement of Fund Net PositionProprietary FundsDecember 31, 2018Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundAssetsCurrent Assets:Equity in Pooled Cash and Cash Equivalents $4,291,890 $7,070,197 $1,830,485 $13,192,572 $104,160Restricted Assets:Equity in Pooled Cash and Cash Equivalents 0 105,168 0 105,168 0Receivables:Accounts 379,159 3,592,949 581,114 4,553,222 0Intergovernmental 64,244 0 0 64,244 0Regulated Asset 0 671,014 0 671,014 0Materials and Supplies Inventory 13,306 1,023,202 224,444 1,260,952 0Prepaid Items 65,573 253,869 35,721 355,163 0Total Current Assets 4,814,172 12,716,399 2,671,764 20,202,335 104,160Non-Current Assets:Investment in Joint Venture 0 346,351 0 346,351 0Net Pension Asset 13,289 37,020 10,441 60,750Land and Construction in Progress 147,534 843,187 1,400,342 2,391,063 0Depreciable Capital Assets, Net 16,757,019 19,469,018 7,650,404 43,876,441 0Total Non-Current Assets 16,917,842 20,695,576 9,061,187 46,674,605 0Total Assets 21,732,014 33,411,975 11,732,951 66,876,940 104,160Deferred Outflows of ResourcesDeferred Charge on Refunding 0 29,199 50,381 79,580 0Pension 310,925 855,142 244,958 1,411,025 0OPEB 74,706 175,340 58,698 308,744 0Total Deferred Outflows of Resources 385,631 1,059,681 354,037 1,799,349 0LiabilitiesCurrent Liabilities:Accounts Payable 12,304 148,457 36,460 197,221 0Accrued Wages 43,829 115,459 32,991 192,279 0Contracts Payable 1,875 2,757,390 111,362 2,870,627 0Intergovernmental Payable 29,423 91,220 22,661 143,304 0Vacation Benefits Payable 61,657 166,014 50,974 278,645 0Compensated Absences Payable 63,898 129,415 25,661 218,974 0Accrued Interest Payable 0 14,262 3,205 17,467 0Customer Deposits 0 105,168 0 105,168 0AMPGS Payable 0 167,406 0 167,406 0General Obligation Bonds Payable 0 800,000 0 800,000 0Revenue Bonds Payable 0 715,000 460,000 1,175,000 0OWDA Loans Payable 663,875 0 0 663,875 0Claims Payable 0 0 0 0 205,821Total Current Liabilities 876,861 5,209,791 743,314 6,829,966 205,821Long-Term Liabilities (net of current portion):Compensated Absences Payable 160,469 262,069 155,182 577,720 0AMPGS Payable 0 503,608 0 503,608 0General Obligation Payable 0 4,983,023 0 4,983,023 0Revenue Bonds Payable 0 0 1,425,000 1,425,000 0OWDA Loans Payable 7,044,301 0 0 7,044,301 0Net Pension Liability 1,127,310 3,140,362 885,743 5,153,415 0Net OPEB Liability 759,084 2,114,592 596,423 3,470,099 0Total Long-Term Liabilities (net of current portion) 9,091,164 11,003,654 3,062,348 23,157,166 0Total Liabilities 9,968,025 16,213,445 3,805,662 29,987,132 205,821Deferred Inflows of ResourcesPension 276,645 765,636 239,541 1,281,822 0OPEB 56,547 157,523 44,430 258,500 0Total Deferred Inflows of Resources 333,192 923,159 283,971 1,540,322 0Net PositionNet Investment in Capital Assets 9,194,502 13,858,422 7,104,765 30,157,689 0Unrestricted (Deficit) 2,621,926 3,476,630 892,590 6,991,146 (101,661)Total Net Position $11,816,428 $17,335,052 $7,997,355 37,148,835 ($101,661)Some amounts reported for business-type activities in the statement of net position are different because they include accumulated underpayments to the internal service fund. (332,174)Net position of business-type activities $36,816,661See accompanying notes to the basic financial statements- 25 -'","48":"b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenses and Changes in Fund Net PositionProprietary FundsFor the Year Ended December 31, 2018Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundOperating RevenuesCharges for Services $3,298,519 $28,197,163 $2,274,997 $33,770,679 $2,685,356Other 9,923 123,651 258,290 391,864 83,099Total Operating Revenues 3,308,442 28,320,814 2,533,287 34,162,543 2,768,455Operating ExpensesSalaries and Wages 992,265 2,704,949 752,616 4,449,830 0Fringe Benefits 794,624 1,920,285 546,437 3,261,346 0Purchased Services 324,474 2,709,781 165,104 3,199,359 296,166Materials and Supplies 714,970 3,754,095 182,187 4,651,252 0Purchased Power 0 14,996,575 0 14,996,575 0Depreciation 1,033,243 1,102,096 346,236 2,481,575 0Claims 0 0 0 0 2,176,450Total Operating Expenses 3,859,576 27,187,781 1,992,580 33,039,937 2,472,616Operating Income (Loss) (551,134) 1,133,033 540,707 1,122,606 295,839Non-Operating Revenues (Expenses)Interest 0 28,393 5,574 33,967 0Loss on Investment in Joint Venture 0 (177,902) 0 (177,902) 0Loss on Sale of Capital Assets 0 0 (19,791) (19,791) 0Interest and Fiscal Charges (245,747) (225,904) (60,108) (531,759) 0Total Non-Operating Revenues (Expenses) (245,747) (375,413) (74,325) (695,485) 0Income (Loss) before Capital Contributions and Transfers (796,881) 757,620 466,382 427,121 295,839Capital Contributions 0 0 245,000 245,000 0Transfers In 0 300,000 0 300,000 0Change in Net Position (796,881) 1,057,620 711,382 972,121 295,839Net Position Beginning of Year - Restated (See Note 3)12,613,309 16,277,432 7,285,973 (397,500)Net Position End of Year $11,816,428 $17,335,052 $7,997,355 ($101,661)Some amounts reported for business-type activities in the statement of activities are different because aportion of the net expense of the internal service fund is reported with business-type activities. 91,062Change in net position of business-type activities $1,063,183See accompanying notes to the basic financial statements- 26 -'","49":"b'City of DoverTuscarawas County, OhioStatement of Cash FlowsProprietary FundsFor the Year Ended December 31, 2018Business-Type Activities GovernmentalActivities -InternalSewer Electric Water Total Service FundIncrease (Decrease) in Cash and Cash EquivalentsCash Flows from Operating ActivitiesCash Received from Customers $3,260,033 $28,544,094 $2,331,810 $34,135,937 $0Cash Received from Transactions with Other Funds 0 0 0 0 2,685,356Other Cash Receipts 9,834 118,672 8,201 136,707 83,099Electric Deposits Received 0 28,528 0 28,528 0Cash Payments to Employees for Services (1,589,040) (4,101,709) (1,141,548) (6,832,297) 0Cash Payments for Purchased Power 0 (15,047,136) 0 (15,047,136) 0Cash Payments for Goods and Services (1,064,330) (6,630,615) (321,683) (8,016,628) (296,166)Electric Deposits Returned 0 (24,765) 0 (24,765) 0Cash Payments for Claims 0 0 0 0 (2,430,383)Other Cash Payments 0 (193,686) 0 (193,686) 0Net Cash Provided by Operating Activities 616,497 2,693,383 876,780 4,186,660 41,906Cash Flows from Noncapital Financing ActivitiesTransfers In 0 300,000 0 300,000 0Cash Flows from Capital and Related Financing ActivitiesCapital Contributions 0 0 245,000 245,000 0Principal Paid on Loans (642,814) 0 0 (642,814) 0Interest Paid on Loans (245,747) 0 0 (245,747) 0Principal Paid on Bonds 0 (1,485,000) (455,000) (1,940,000) 0Interest Paid on Bonds 0 (205,152) (48,286) (253,438) 0Payments for Capital Acquisitions (80,816) (787,531) (537,179) (1,405,526) 0Net Cash Used in Capital and Related Financing Activities (969,377) (2,477,683) (795,465) (4,242,525) 0Cash Flows from Investing ActivitiesInterest on Investments 0 28,393 5,574 33,967 0Net Increase (Decrease) in Cash and Cash Equivalents (352,880) 544,093 86,889 278,102 41,906Cash and Cash Equivalents Beginning of Year 4,644,770 6,631,272 1,743,596 13,019,638 62,254Cash and Cash Equivalents End of Year $4,291,890 $7,175,365 $1,830,485 $13,297,740 $104,160(continued)- 27 -'","50":"b'City of DoverTuscarawas County, OhioStatement of Cash FlowsProprietary Funds (continued)For the Year Ended December 31, 2018Business-Type Activities GovernmentalActivities -InternalSewer Electric Water Total Service FundReconciliation of Operating Income (Loss) to Net Cash Provided by Operating ActivitiesOperating Income (Loss) ($551,134) $1,133,033 $540,707 $1,122,606 $295,839Adjustments:Depreciation 1,033,243 1,102,096 346,236 2,481,575 0(Increase) Decrease in Assets and Deferred Outflows:Accounts Receivable (18,595) 148,266 (193,276) (63,605) 0Intergovernmental Receivable (19,980) 0 0 (19,980) 0Regulated Asset 0 172,526 0 172,526 0Materials and Supplies Inventory (4,727) (118,735) 3,218 (120,244) 0Prepaid Items (15,959) (50,395) (9,629) (75,983) 0Net Pension Asset (7,764) (22,007) (6,101) (35,872) 0Deferred Outflows - Pension 239,027 643,525 191,711 1,074,263 0Deferred Outflows - OPEB 45,640 112,177 35,859 193,676 0Increase (Decrease) in Liabilities and Deferred Inflows:Accounts Payable (4,200) 4,244 32,019 32,063 0Accrued Wages 6,119 12,836 4,149 23,104 0Contracts Payable 0 (20,814) 0 (20,814) 0Intergovernmental Payable 1,638 (16,473) 1,289 (13,546) 0Vacation Benefits Payable (3,461) 18,368 6,262 21,169 0Compensated Absences Payable (1,887) 29,944 8,772 36,829 0Customer Deposits 0 3,763 0 3,763 0AMPGS Payable 0 (172,526) 0 (172,526) 0Net Pension Liability 24,519 68,300 19,264 112,083 0Net OPEB Liability 41,166 114,677 32,344 188,187 0Claims Payable 0 0 0 0 (253,933)Deferred Inflows - Pension (133,011) (430,041) (124,937) (687,989) 0Deferred Inflows - OPEB (14,137) (39,381) (11,107) (64,625) 0Net Cash Provided by Operating Activities $616,497 $2,693,383 $876,780 $4,186,660 $41,906Noncash Capital Financing Activities:At December31, 2017, the City had contracts payablerelated to the acquisition of capital assets of $11,087 in the electric fund and $8,255 in the waterfund.AtDecember31, 2018, theCityhad contractspayablerelatedtotheacquisitionof capital assetsof $1,875 in thesewerfund, $57,982 in the electricfund,and $111,362 in the water fund.See accompanying notes to the basic financial statements- 28 -'","51":"b'City of DoverTuscarawas County, OhioStatement of Fiduciary Net PositionFiduciary FundDecember 31, 2018Private PurposeTrustAssetsEquity in Pooled Cash and Cash Equivalents $240,591Net PositionHeld in Trust for Cemetery $240,591See accompanying notes to the basic financial statements- 29 -'","52":"b'City of DoverTuscarawas County, OhioStatement of Changes in Fiduciary Net PositionFiduciary FundFor the Year Ended December 31, 2018Private-PurposeTrustAdditionsDeposits for Burial Expenses $20,809Interest4,099Total Additions 24,908DeductionsBurial Expense 24,240Change in Net Position 668Net Position Beginning of Year 239,923Net Position End of Year $240,591See accompanying notes to the basic financial statements- 30 -'","53":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 1Description of the City and Reporting EntityThe City of Dover (the \"City\") is a municipal corporation established and operated under the laws of the StateofOhio. OriginallycalledDover,theprefix\"Canal\"wasaddedin1807bypostalauthoritiesto distinguish it from the Village of Dover in Cuyahoga County.Canal Dover was an appropriate name at this particular time due to the significance of the canal to the City\\'s economic growth.This \"canal town\" was incorporated in 1842 and established as a city in 1901.By 1915, the City was officially referred to by its original name of \"Dover.\"The City is organized as a Mayor\/Council form of government.The Mayor, Council, Auditor, Treasurer and Law Director are elected. Reporting EntityA reporting entity is comprised of the primary government, component units and other organizations that are included to ensure that financial statements are not misleading.The primary government consists of all funds,departments,boardsandagenciesthatarenotlegallyseparatefromtheCity.Theprimary government provides the following services to its citizens: police and fire protection, parks and recreation, buildinginspection,streetmaintenanceandrepairs,cemeterymaintenance,emergencymedicalservices, water, electric, sewer and refuse collection.Council has direct responsibility for these activities.Component units are legally separate organizations for which the City is financially accountable.The City is financiallyaccountableforanorganizationiftheCityappointsavotingmajorityoftheorganizations governing board; and (1) the City is able to significantly influence the programs or services performed or provided by the organization; or (2) the City is legally entitled to or can otherwise access the organizations resources; the City is legally obligated or has otherwise assumed the responsibility to finance the deficits of, or provide financial support to, the organization; or the City is obligated for the debt of the organizations.Component units may also include organizations for which the City approves the budget, the issuance of debt, or the levying of taxes and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government.There are no component units included as part of this report.TheCityparticipatesintheCommunityImprovementCorporationofTuscarawasCounty,Tuscarawas CountyRegionalPlanningCommission,andOhioMid-EasternGovernmentsAssociation(OMEGA)as jointlygovernedorganizationsandtheOhioMunicipalElectricGenerationAgency(JV2)jointventure.These organizations are presented in Notes 20 and 21 of the Basic Financial Statements.Note 2Summary of Significant Accounting PoliciesThe financial statements of the City of Dover have been prepared in conformity with generally accepted accountingprinciples(GAAP)asappliedtolocalgovernmentalunits.TheGovernmentalAccounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial principles.The more significant of the Citys accounting policies are described as follows.Basis of PresentationThe Citys basic financial statements consist of government-wide statements, including a statement of net position and a statement of activities, and fund financial statements, which provide a more detailed level of financial information. - 31  32 - '","54":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Government-wide Financial Statements The statement of net position and the statement of activities display information about the City as a whole.These statements include the financial activities of the primary government, except for fiduciary funds.The activity of the internal service fund is eliminated to avoid doubling up revenues and expenses.The statements distinguish between those activities of the City that are governmental and those that are considered business-type.Thestatementofnetpositionpresentsthefinancialconditionofthegovernmentalandbusiness-type activities of the City at year-end.The statement of activities presents a comparison between direct expenses andprogramrevenuesforeachprogramorfunctionoftheCitysgovernmentalactivitiesandforthe business-type activities of the City.Direct expenses are those that are specifically associated with a service, program or department and therefore clearly identifiable to a particular function.Program revenues include charges paid by the recipient of the goods or services offered by the program, grants and contributions that are restricted to meeting the operational or capital requirements of a particular program and interest earned on grants that is required to be used to support a particular program.Revenues which are not classified as programrevenuesarepresentedasgeneralrevenuesoftheCity,withcertainlimitedexceptions.The comparisonofdirectexpenseswithprogramrevenuesidentifiestheextenttowhicheachgovernmental program or business activity is self-financing or draws from the general revenues of the City.FundFinancialStatementsDuringtheyear,theCitysegregatestransactionsrelatedtocertainCity functionsoractivitiesinseparatefundsinordertoaidfinancialmanagementandtodemonstratelegal compliance.Fund financial statements are designed to present financial information of the City at this more detailed level.The focus of governmental and enterprise fund financial statements is on major funds.Each major fund is presented in a separate column.Nonmajor funds are aggregated and presented in a single column.Theinternalservicefundispresentedinasinglecolumnonthefaceoftheproprietaryfund statements.Fiduciary funds are reported by type.Fund AccountingThe City uses funds to maintain its financial records during the year.A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts.There are three categories of funds:governmental, proprietary and fiduciary.GovernmentalFundsGovernmentalfundsarethosethroughwhichmostgovernmentalfunctionsare financed.Governmentalfundreportingfocusesonthesources,usesandbalancesofcurrentfinancial resources.Expendable assets are assigned to the various governmental funds according to the purposes for which they may or must be used.Current liabilities are assigned to the fund from which they will be paid. Thedifferencebetweengovernmentalfundassetsanddeferredoutflowsofresourcesandliabilitiesand deferred inflows of resources is reported as fund balance.The following are the City's major governmental funds:General FundThe general fund accounts for and reports all financial resources except those required to be accounted for in another fund.The general fund balance is available to the City for any purpose provided it is expended or transferred according to the general laws of Ohio.Master Capital FundThe master capital fund accounts for and reports, most significantly, the portion ofmunicipalincometaxcommittedbyCouncilforthepurposeofimproving,constructing, maintaining, and purchasing those items necessary to enhance the operation of the City.The other governmental funds of the City account for and report grants and other resources whose use is restricted, committed, or assigned to a particular purpose. - 32  33 - \"","55":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Proprietary FundsProprietary fund reporting focuses on the determination of operating income, changes in net position, financial position and cash flows.Proprietary funds are classified as either enterprise or internal service. Enterprise Funds Enterprise funds may be used to account for any activity for which a fee is charged to external users for goods or services.The following are the Citys major enterprise funds:SewerFundThesewerfundaccountsfortheprovisionofsanitarysewerservicetothe residents and commercial users located within the City.Electric FundThe electric fund accounts for the provision of electric power service to the residents and commercial users located within the City.Water FundThe water fund accounts for the provision of water treatment and distribution to the residents and commercial users located within the City.Internal Service FundInternal service funds account for the financing of services provided by one department or agency to other departments or agencies of the City on a cost-reimbursement basis.The Citysemployeehealthinsuranceinternalservicefundreportsonaself-insuranceprogramfor employee medical benefits.FiduciaryFundsFiduciaryfundreportingfocusesonnetpositionandchangesinnetposition.The fiduciary fund category is split into four classifications:pension trust funds, investment trust funds, private-purpose trust funds and agency funds.Trust funds are used to account for assets held by the City under a trust agreement for individuals, private organizations, or other governments and are therefore not available to support the Citys own programs. The Citys only trust fund is the cemetery internment private-purpose trust fund established to account for money held for individuals for their future burial costs.Measurement FocusGovernment-wide Financial Statements The government-wide financial statements are prepared using a flowofeconomicresourcesmeasurementfocus.Allassetsanddeferredoutflowsofresourcesandall liabilities and deferred inflows of resources associated with the operation of the City are included on the statement of net position.The statement of activities presents increases (e.g. revenues) and decreases (e.g. expenses) in total net position.Fund Financial Statements All governmental funds are accounted for using a flow of current financial resources measurement focus.With this measurement focus, only current assets and deferred outflows of resources and current liabilities and deferred inflows of resources generally are included on the balance sheet. The statement of revenues, expenditures and changes in fund balances reports on the sources (i.e., revenuesandotherfinancingsources)anduses(i.e.,expendituresandotherfinancinguses)ofcurrent financial resources.This approach differs from themanner in which the governmental activities of the government-widefinancialstatementsareprepared.Governmentalfundfinancialstatementstherefore include a reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements for governmental funds.Likethegovernment-widestatements,allproprietaryfundsareaccountedforonaflowofeconomic resources measurement focus.All assets and deferred outflows of resources and all liabilities and deferred inflows of resources associated with the operation of these funds are included on the statement of fund net - 33  34 - '","56":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 position.The statement of changes in fund net position presents increases (i.e., revenues) and decreases (i.e., expenses)intotalnetposition.ThestatementofcashflowsprovidesinformationabouthowtheCity finances and meets the cash flow needs of its proprietary activities.Private purpose trust funds are reported using the economic resources measurement focus.Basis of AccountingBasis of accounting determines when transactions are recorded in the financial records and reported on the financialstatements.Government-widefinancialstatementsarepreparedusingtheaccrualbasisof accounting; proprietary and fiduciary funds also use the accrual basis of accounting.Governmental funds usethemodifiedaccrualbasisofaccounting. Differencesintheaccrualandmodifiedaccrualbasisof accounting arise in the recognition of revenue, the recording of deferred outflows\/inflows of resources and in the presentation of expenses versus expenditures.RevenuesExchange and Nonexchange Transactions Revenue resulting from exchange transactions, in whicheachpartygivesandreceivesessentiallyequalvalue,isrecordedontheaccrualbasiswhenthe exchange takes place.On a modified accrual basis, the resources must also be available before they can be recorded as revenue.Available means that the resources will be collected within the current year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current year.For the City, available means expected to be received within thirty-one days of year-end.Nonexchange transactions, in which the City receives value without directly giving equal value in return, include income taxes, property taxes, grants, entitlements and donations.On an accrual basis, revenue from income taxes is recognized in the period in which the income is earned.Revenue from property taxes is recognized in the year for which the taxes are levied (See Note 7).Revenue from grants, entitlements and donations is recognized in the year in which all eligibility requirements have been satisfied.Eligibility requirements include timing requirements, which specify the year when the resources are required to be used ortheyearwhenuseisfirstpermitted,matchingrequirements,inwhichtheCitymustprovidelocal resourcestobeusedforaspecifiedpurpose,andexpenditurerequirements,inwhichtheresourcesare provided to the City on a reimbursement basis.On the modified accrual basis, revenue from nonexchange transactions must also be available before it can be recognized.Under the modified accrual basis, the following revenue sources are considered to be both measurable and available at year-end:income tax, state-levied locally shared taxes (including gasoline tax and motor vehicle license fees), fines, interest, grants and rentals. Deferred Outflows\/Inflows of ResourcesIn addition to assets, the statements of financial position will sometimes report a separate section for deferred outflows of resources.Deferred outflows of resources represent a consumption of net position that applies to a future period and will not be recognized as an outflowofresources(expense\/expenditure)untilthen.FortheCity,deferredoutflowsofresourcesare reported on the government-wide statement of net position for deferred charges on refunding, pension and OPEB.A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price.This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.The deferred outflows of resources related to pension and OPEB plans are explained in Notes 15 and 16.- 34  35 - '","57":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 In addition to liabilities, the statements of financial position report a separate section for deferred inflows of resources.Deferred inflows of resources represent an acquisition of net position that applies to a future periodandwillnotberecognizeduntilthattime.FortheCity,deferredinflowsofresourcesinclude property taxes, pension, OPEB and unavailable revenue.Property taxes represent amounts for which there is an enforceable legal claim as of December 31, 2018, but which were levied to finance 2019 operations.Theseamountshavebeenrecordedasadeferredinflowonboththegovernment-widestatementofnet positionandthegovernmentalfundfinancialstatements.Unavailablerevenueisreportedonlyonthe governmentalfundsbalancesheet,andrepresentsreceivableswhichwillnotbecollectedwithinthe availableperiod.FortheCityunavailablerevenueincludesdelinquentpropertytaxes,incometaxes, intergovernmental grants, charges for services, and other.These amounts are deferred and recognized as an inflow of resources in the period the amounts become available.The details of these unavailable revenues areidentifiedonthereconciliation of totalgovernmentalfund balancesto netposition ofgovernmental activities found on page 21.Deferred inflows of resources related to pension and OPEB plans are reported on the government-wide statement of net position (See Notes 15 and 16).Expenses\/Expenditures On the accrual basis of accounting, expenses are recognized at the time they are incurred. Themeasurementfocusofgovernmentalfundaccountingisondecreasesinnetfinancialresources (expenditures)ratherthanexpenses.Expendituresaregenerallyrecognizedintheaccountingperiodin which the related fund liability is incurred, if measurable.Allocations of cost, such as depreciation and amortization, are not recognized in governmental funds.Cash and Cash EquivalentsTo improve cash management, cash received by the City is pooled.Monies for all funds are maintained in this pool.Individual fund integrity is maintained through City records.Interest in the pool is presented as equity in pooled cash and cash equivalents.During 2018, the City invested in STAR Ohio.STAR Ohio (the State Treasury Asset Reserve of Ohio), is an investment pool managed by the State Treasurers Office which allows governments within the State to pool their funds for investment purposes.STAR Ohio is not registered with the SEC as an investment company, but has adopted Governmental Accounting Standards Board (GASB) Statement No. 79, Certain External Investment Pools and Pool Participants.The City measures its investment in STAR Ohio at the net asset value (NAV) per share provided by STAR Ohio.The NAV per share is calculated on an amortized cost basis that provides an NAV per share that approximates fair value.For 2018, there were no limitations or restrictions on any participant withdrawals due to redemption notice periods, liquidity fees, or redemption gates.However, twenty-four hours advance notice is appreciated for deposits and withdrawals of $25 million or more.STAR Ohio reserves the right to limit the transaction to $100 million per day, requiring the excess amount to be transacted the following business day(s), but only to the $100 million limit.All accounts of the participant will be combined for these purposes.Investment procedures are restricted by the provisions of the Ohio Revised Code.Interest is distributed to the general fund, street maintenance and repair, state highway, cemetery, and revolving loan special revenue funds, the community housing improvement program capital projects fund, the cemetery interment private-purpose trust fund, and the electric and water enterprise funds.Interest revenue credited to the general fund during 2018 amounted to $212,512 which includes $179,333 assigned from other City funds.- 35  36 - '","58":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Investments with an original maturity of three months or less at the time of purchase and investments of the cash management pool are presented on the financial statements as cash equivalents.The City uses a fiscal agent to hold retainage on construction contracts.The balances in these accounts are presentedonthefinancialstatementsascashandcashequivalentswithfiscalagentsandrepresent deposits.Prepaid ItemsPayments made to vendors for services that will benefit periods beyond December 31, 2018, are recorded as prepaid items using the consumption method by recording a current asset for the prepaid amount at the time of purchase and reflecting the expenditure\/expense in the year in which the services are consumed.InventoryInventoriesarepresentedatcostonafirst-in,first-outbasisandareexpended\/expensedwhenused.Inventory consists of expendable supplies held for consumption.Restricted AssetsAssets are reported as restricted when limitations on their use change the nature or normal understanding of theavailabilityoftheasset.Suchconstraintsareeitherexternallyimposedbycreditors,contributors, grantors, or laws of other governments, or are imposed by law through constitutional provisions or enabling legislation.Restrictedassetsinthegeneralfundincludeunclaimedmonies.Restrictedassetsinthemastercapital capitalprojectsfundrepresentsmoneysetasideasretainagepayableonconstructionprojects.Electric customer deposits have also been restricted because the deposit remains the property of the customer.The restricted asset account is balanced by a customer deposits payable liability account.Capital AssetsGeneral capital assets are capital assets which are associated with and generally arise from governmental activities.They generally result from expenditures in the governmental funds.General capital assets are reported in the governmental activities column of the government-wide statement of net position but are not reported in the fund financial statements.Capital assets utilized by the proprietary funds are reported both in the business-type activities column of the government-wide statement of net position and in the respective funds.Allcapitalassetsarecapitalizedatcost(orestimatedhistoricalcost)andupdatedforadditionsand retirements during the year.The City was able to estimate the historical cost for the initial reporting of capitalassetsbybacktrending(i.e.,estimatingthecurrentreplacementcostoftheinfrastructuretobe capitalized and using an appropriate price-level index to deflate the cost to the acquisition year or estimated acquisition year).Donated capital assets are recorded at their acquisition values as of the date received.The City maintains a capitalization threshold of five thousand dollars.Improvements are capitalized; the costs of normal maintenance and repairs that do not add to the value of the asset or materially extend an assets life are not. - 36  37 - '","59":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 All capital assets are depreciated except for land and construction in progress.Improvements are depreciated over the remaining useful lives of the related capital assets.Useful lives for infrastructure were estimated basedontheCityshistoricalrecordsofnecessaryimprovementsandreplacement.Depreciationis computed using the straight-line method over the following useful lives:Governmental Business-TypeActivities ActivitiesDescription Estimated Lives Estimated LivesBuildings 50 years 50 yearsImprovements other than Buildings 20 years 20-50 yearsEquipment and Machinery 20 years 10-15 yearsFurniture and Fixtures 20 years 20 yearsVehicles 6 years 6 yearsInfrastructure 30-65 years 30-65 years The Citys infrastructure consists of bridges, culverts, curbs, sidewalks, storm sewers, streets, and water and sewer lines and includes infrastructure acquired prior to December 31, 1980.Interfund BalancesOn fund financial statements, outstanding interfund loans and unpaid amounts for interfund services are reported as interfund receivables\/payables.Interfund balance amounts are eliminated in the governmental and business-type activities columns of the statement of net position, except for any net residual amounts due between governmental and business-type activities, which are presented as internal balances.Deferred inflows of resources and deferred outflows of resources from the change in internal proportionate share related to pension items are eliminated in the governmental and business-type activities columns of the statementofnetposition,exceptforanynetresidualamountsbetweengovernmentalandbusiness-type activities.These residual amounts are eliminated in the total column of the entity wide statement of net position.Compensated AbsencesVacation benefits are accrued as a liability as the benefits are earned if the employees' rights to receive compensationareattributabletoservicesalreadyrenderedanditisprobablethattheemployerwill compensate the employees for the benefits through paid time off or some other means. The City records a liability for all accumulated unused vacation time when earned for all employees with more than one year of service.Since the Citys policy limits the accrual of vacation time to the amount accrued in one year, the outstanding liability is recorded as vacation benefits payable on the statement of net position rather than as a long-term liability.Sick leave benefits are accrued as a liability using the termination method.An accrual for earned sick leave is made to the extent it is probable that benefits will result in termination payments.The liability is an estimate based on the City's past experience of making termination payments.Pensions\/Other Postemployment Benefits (OPEB)For purposes of measuring the net pension\/OPEB asset\/liability, deferred outflows of resources and deferred inflows of resources related to pensions\/OPEB, and pension\/OPEB expense, information about the fiduciary net position of the pension\/OPEB plans and additions to\/deductions from their fiduciary net positon have - 37  38 - \"","60":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 been determined on the same basis as they are reported by the pension\/OPEB plan.For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.The pension\/OPEB plans report investments at fair value.Accrued Liabilities and Long-Term ObligationsAll payables, accrued liabilities and long-term obligations are reported in the government-wide financial statements, and all payables, accrued liabilities and long-term obligations payable from proprietary funds are reported on the proprietary fund financial statements.Ingeneral,governmentalfundpayablesandaccruedliabilitiesthat,onceincurred,arepaidinatimely manner and in full from current financial resources, are reported as obligations of the funds.However, claims and judgments and compensated absences that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they are due for payment during the current year.Bonds, long-term loans, and capital leases are recognized as a liability on the governmental fund financial statements when due.Net pension\/OPEB liability should be recognized in the governmental funds to the extent that benefit payments are due and payable and the pension\/OPEB plans fiduciary net position is not sufficient for payment of those benefits.Fund BalanceFund balance is divided into five classifications based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the governmental funds.The classifications are as follows:NonspendableThenonspendablefundbalancecategoryincludesamountsthatcannotbespent because they are not in spendable form, or legally or contractually required to be maintained intact.The not in spendable form criterion includes items that are not expected to be converted to cash.It alsoincludesthelong-termamountofloansreceivableunlesstheuseoftheproceedsfromthe collectionofthosereceivablesorfromthesaleofthosepropertiesisrestricted,committed,or assigned.RestrictedFund balance is reported as restricted when constraints placed on the use of resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or is imposed by law through constitutional provisions or enabling legislation (City ordinances).Enabling legislation authorizes the City to assess, levy, charge, or otherwise mandate payment of resources(fromexternalresourceproviders)andincludesalegallyenforceablerequirementthat thoseresourcesbeusedonlyforthespecificpurposesstipulatedinthelegislation.Legal enforceability means that the City can be compelled by an external party-such as citizens, public interest groups, or the judiciary to use resources created by enabling legislation only for the purposes specified by the legislation.CommittedThe committed fund balance classification includes amounts that can be used only for the specific purposes imposed by the highest level formal action (ordinance or resolution, as both are equally legally binding) of City Council.Those committed amounts cannot be used for any other purpose unless City Council removes or changes the specified use by taking the same type of action (ordinanceorresolution)itemployedtopreviouslycommitthoseamounts.Incontrasttofund balance that is restricted by enabling legislation, the committed fund balance classification may be - 38  39 - '","61":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 redeployed for other purposes with appropriate due process.Constraints imposed on the use of committedamountsareimposedbyCityCouncil,separatefromtheauthorizationtoraisethe underlyingrevenue;therefore,compliancewiththeseconstraintsisnotconsideredtobelegally enforceable.Committed fund balance also incorporates contractual obligations to the extent that existingresourcesinthefundhavebeenspecificallycommittedforuseinsatisfyingthose contractual requirements.AssignedAmounts in the assigned fund balance classification are intended to be used by the City for specificpurposesbutdonotmeetthecriteriatobeclassifiedasrestrictedorcommitted.In governmental funds other than the general fund, assigned fund balance represents the remaining amount that is not restricted or committed.These amounts are assigned by City Council.In the general fund, assigned amounts represent intended uses established by City Council or a City official delegated that authority by City Charter or ordinance, or by State statute.State statute authorizes the CityAuditortoassignfundbalanceforpurchasesonorder,providedsuchamountshavebeen lawfully appropriated.City Council assigned fund balance for law enforcement, for police and fire uniforms and equipment, and to cover a gap between estimated revenue and appropriations in the 2019 appropriated budget.UnassignedUnassigned fund balance is the residual classification for the general fund and includes all spendable amounts not contained in the other classifications.In other governmental funds, the unassigned classification is used only to report a deficit fund balance.TheCityappliesrestrictedresourcesfirstwhenexpendituresareincurredforpurposesforwhicheither restricted or unrestricted (committed, assigned, and unassigned) amounts are available.Similarly, within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.Net PositionNet position represents the difference between all other elements in the statement of financial position.Net investmentincapitalassetsconsistsofcapitalassets,netofaccumulateddepreciation,reducedbythe outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets.Netpositionarereportedasrestrictedwhentherearelimitationsimposedontheiruseeitherthrough constitutionalprovisionsorenablinglegislationorthroughexternalrestrictionsimposedbycreditors, grantors or laws or regulations of other governments.The City applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position are available.Operating Revenues and ExpensesOperating revenues are those revenues that are generated directly from the primary activity of the proprietary funds.For the City, these revenues are charges for services for electric, sewer, water services and self-insurance programs.Operating expenses are necessary costs that have been incurred in order to provide the good or service that is the primary activity of the fund.Revenues and expenses not meeting these definitions are reported as nonoperating.- 39  40 - '","62":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Bond Premiums On the government-wide financial statements, bond premiums are deferred and amortized for the term of the bonds using the straight-line method. Bond premiums are presented as an increase of the face amount of the bonds payable. On governmental fund statements, bond premiums are receipted in the year the bonds are issued.Under Ohio law, premiums on the original issuance of debt are to be deposited to the bond retirement fund to be used for debt retirement and are precluded from being applied to the project fund.Ohio law does allow premiums on refunding debt to be used as part of the payment to the bond escrow agent.Contributions of CapitalContributions of capital in the governmental activities and proprietary fund statements arise from outside contributionsofcapitalassetsorfromgrantsoroutsidecontributionsofresourcesrestrictedtocapital acquisition and construction.Interfund ActivityTransfersbetweengovernmentalandbusiness-typeactivitiesonthegovernment-widestatementsare reported in the same manner as general revenues.Transfers between governmental activities are eliminated on the government-wide financial statements.Internal allocations of overhead expenses from one function to another or within the same function are eliminated on the statement of activities.Interfund payments for services provided and used are not eliminated.Exchangetransactionsbetweenfundsarereportedasrevenuesinthesellerfundsandas expenditures\/expenses in the purchaser funds.Flows of cash or goods from one fund to another without a requirementforrepaymentarereportedasinterfundtransfers.Interfundtransfersarereportedasother financing sources\/uses in governmental funds and after nonoperating revenues\/expenses in proprietary funds.Repayments from funds responsible for particular expenditures\/expenses to the funds that initially paid for them are not presented on the financial statements.Deferred Charge on RefundingOn the government-wide financial statements, the difference between the reacquisition price (funds required to refund the old debt) and the net carrying amount of the old debt, the gain\/loss on the refunding, is being amortized as a component of interest expense. This deferred amount is amortized over the life of the old or new debt, whichever is shorter, using the effective interest method and is presented as deferred outflows of resources on the statement of net position.EstimatesThepreparationofthefinancialstatementsinconformitywithgenerallyacceptedaccountingprinciples requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.Actual results may differ from those estimates.Regulated AssetAs determined by the Citys Utility Board, electric rates are designed to recover the cost of providing electric serviceanditisreasonabletoassumethatthoseratescanbechargedtoandcollectedfromelectric customers.In 2013, the City incurred a share of the impaired costs related to the AMP Generating Station project (see Note 12).This specific amount will be included in future electric rates through an automatic rate adjustment clause in order for the City to recover these impaired costs from electric customers and therefore has been recorded as a regulated asset on the Citys financial statements. - 40  41 - '","63":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Budgetary ProcessAllfundsarelegallyrequiredtobebudgetedandappropriated.Therewasnobudgetadoptedforthe nonmajor law enforcement block grant special revenue fund in 2018 as there was no budgetary activity for 2018.The major documents prepared are the tax budget, the certificate of estimated resources, and the appropriations resolution, all of which are prepared on the budgetary basis of accounting.The tax budget demonstrates a need for existing or increased tax rates.The certificate of estimated resources establishes a limit on the amount Council may appropriate.The appropriations resolution is Councils authorization to spend resources and sets annual limits on expenditures plus encumbrances at the level of control selected by Council.ThelegallevelofcontrolhasbeenestablishedbyCouncilattheobjectlevelwithineach department.Any budgetary modifications at this level may only be made by resolution of City Council.The certificate of estimated resources may be amended during the year if projected increases or decreases in revenue are identified by the City Auditor.The amounts reported as the original and final budgeted amounts on the budgetary statements reflect the amounts on the amended certificate of estimated resources in effect at the time original and final appropriations were passed by Council.Theappropriationresolutionissubjecttoamendmentthroughouttheyearwiththerestrictionthat appropriations cannot exceed estimated resources.The amounts reported as the original budgeted amounts reflectthefirstappropriationresolutionforthatfundthatcoveredtheentireyear,includingamounts automaticallycarriedforwardfromprioryears.Theamountsreportedasthefinalbudgetedamounts represent the final appropriation amounts passed by Council during the year. Note 3Changes in Accounting Principles and Restatement of Net PositionFor fiscal year 2018, the City implemented Governmental Accounting Standards Board (GASB) Statement No.85,Omnibus2017,StatementNo.89,AccountingforInterestCostIncurredbeforetheEndofa Construction Period, Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions, and related guidance from (GASB) Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits other Than Pensions (and Certain Issues Related to OPEB Plan Reporting). For2018,theCityalsoimplementedtheGovernmentalAccountingStandardsBoards(GASB) Implementation Guide No. 2017-1.These changes were incorporated in the Citys 2018 financial statements; however, there was no effect on beginning net position\/fund balance.GASB 85 addresses a variety of topics including issues related to blending component units, goodwill, fair valuemeasurementandapplication,andpostemploymentbenefits(pensionsandotherpostemployment benefits(OPEB)). ThesechangeswereincorporatedintheCitysfiscalyear2018financialstatements; however, there was no effect on beginning net position\/fund balance.GASB 89 establishes accounting requirements for interest cost incurred before the end of a construction period.These changes were incorporated in the Citys 2018 financial statements; however, there was no effect on beginning net position.GASB 75 established standards for measuring and recognizing Postemployment benefit liabilities, deferred outflows of resources, deferred inflows of resources and expense\/expenditure.The implementation of this pronouncement had the following effect on net position as reported December 31, 2017:- 41  42 - '","64":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 GovernmentalBusiness - TypeActivities ActivitiesNet Position December 31, 2017 $16,450,028 $38,856,095Adjustments:Net OPEB Liability (7,902,801) (3,148,680)Deferred Outflow - Payments Subsequent to Measurement Date 39,167 46,063Restated Net Position December 31, 2017 $8,586,394 $35,753,478 TotalSewer Electric Water EnterpriseNet Position December 31, 2017 $13,281,565 $18,186,734 $7,811,032 $39,279,331Adjustments:Net OPEB Liability (678,177) (1,937,649) (532,854) (3,148,680)Deferred Outflow - Payments Subsequent to Measurement Date 9,921 28,347 7,795 46,063Restated Net Position December 31, 2017 $12,613,309 $16,277,432 $7,285,973 36,176,714Internal Balance (423,236)Restated Net Position December 31, 2017 $35,753,478 Other than employer contributions subsequent to the measurement date, the City made no restatement for deferred inflows\/outflows of resources as the information needed to generate these restatements was not available. Note 4AccountabilityAs of December 31, 2018, the employee health insurance internal service fund had a net position deficit of $101,661.The deficit was the result of the application of generally accepted accounting principles.The general fund provides transfers to cover deficit balances in other funds; however, this is done when cash is neededratherthanwhenaccrualsoccur.TheCityisreviewingemployeecontributions,copays,and deductibles for both medical and prescription coverage in order to address this deficit. Note 5Budgetary Basis of AccountingWhile the City is reporting financial position, results of operations and changes in fund balance on the basis of generally accepted accounting principles (GAAP), the budgetary basis as provided by law is based upon accountingforcertaintransactionsonabasisofcashreceipts,disbursementsandencumbrances.The statement of revenues, expenditures and changes in fund balancebudget (non-GAAP Basis) and actual presented for the general fund is presented on the budgetary basis to provide a meaningful comparison of actual results with the budget.The major differences between the budget basis and GAAP basis are as follows:1.Revenues are recorded when received in cash (budget) as opposed to when susceptible to accrual (GAAP).- 42  43 - '","65":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 2.UnrecordedcashrepresentsamountsreceivedbutnotreportedbytheCityontheoperating statements (budget), but which is reported on the GAAP basis operating statements.3.Expenditures\/expenses are recorded when paid in cash (budget) as opposed to when the liability is incurred (GAAP).4.Encumbrances are treated as expenditures (budget) rather than as restricted, committed, or assigned fundbalancefortheportionofoutstandingencumbrancesnotalreadyrecognizedasaccounts payable. (GAAP).The following table summarizes the adjustments necessary to reconcile the GAAP basis statements to the budgetary basis statements for the general fund.Net Change in Fund BalanceGAAP Basis ($345,572)Net Adjustment for Revenue Accruals 104,808Beginning Unrecorded Cash 15,271Ending Unrecorded Cash (30,871)Net Adjustment for Expenditure Accruals (65,383)Encumbrances (25,360)Budget Basis ($347,107)Note 6Deposits and InvestmentsThe City has chosen to follow State statutes and classify monies held by the City into three categories.ActivedepositsarepublicdepositsdeterminedtobenecessarytomeetcurrentdemandsupontheCity treasury.Active monies must be maintained either as cash in the City treasury, in commercial accounts payable or withdrawable on demand, including negotiable order of withdrawal (NOW) accounts, or in money market deposit accounts.Inactive deposits are public deposits that Council has identified as not required for use within the current five year period of designation of depositories.Inactive deposits must either be evidenced by certificates of deposit maturing not later than the end of the current period of designation of depositories, or by savings or deposit accounts including, but not limited to, passbook accounts.Interim deposits are deposits of interim monies. Interim monies are those monies which are not needed for immediate use but which will be needed before the end of the current period of designation of depositories.Interim deposits must be evidenced by time certificates of deposit maturing not more than one year from the date of deposit or by savings or deposit accounts, including passbook accounts. ProtectionoftheCitysdepositsisprovidedbytheFederalDepositInsuranceCorporation(FDIC),by eligiblesecuritiespledgedbythefinancialinstitutionassecurityforrepayment,orbythefinancial institutionsparticipationintheOhioPooledCollateralSystem(OPCS),acollateralpoolofeligible securities deposited with a qualified trustee and pledged to the Treasurer of State to secure the repayment of all public monies deposited in the financial institution. - 43  44 - '","66":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Interim monies held by the City can be deposited or invested in the following securities:1.United States Treasury bills, bonds, notes, or any other obligation or security issued by the United States Treasury, or any other obligation guaranteed as to principal and interest by the United States;2.Bonds,notes,debentures,oranyotherobligationsorsecuritiesissuedbyanyfederal governmentagencyorinstrumentality,including,butnotlimitedto,FederalNational Mortgage Association, Federal Home Loan Bank, Federal Farm Credit Bank, Federal Home Loan Mortgage Corporation, and Government National Mortgage Association.All federal agencysecuritiesshallbedirectissuancesoffederalgovernmentagenciesor instrumentalities;3.No-load money market mutual funds consisting exclusively of obligations described in (1) or (2) and repurchase agreements secured by such obligations, provided that investments in securities described in this division are made only through eligible institutions;4.Time certificates of deposit or savings or deposit accounts including, but not limited to, passbook accounts;5.Bonds and other obligations of the State of Ohio, and, with certain limitations including a requirementformaturitywithintenyearsfromthedateofsettlement,bondsandother obligations of political subdivisions of the State of Ohio, if training requirements have been met;6.The State Treasurer's investment pool (STAR Ohio);7.Certainbankersacceptances(foraperiodnottoexceedonehundredeightydays)and commercial paper notes (for a period not to exceed two hundred seventy days) in an amount not to exceed 40 percent of the interim monies available for investment at any one time if training requirements have been met; and8.Written repurchase agreements in the securities described in (1) or (2) provided the market value of the securities subject to the repurchase agreement must exceed the principal value of the agreement by at least two percent and be marked to market daily, and the term of the agreement must not exceed thirty days.Investments in stripped principal or interest obligations, reverse repurchase agreements and derivatives are prohibited.The issuance of taxable notes for the purpose of arbitrage, the use of leverage and short selling are also prohibited.Investments may only be made through specified dealers and institutions.Payment for investments may be made only upon delivery of the securities representing the investments to the treasurer or, if the securities are not represented by a certificate, upon receipt of confirmation of transfer from the custodian.InvestmentsAs of December 31, 2018, the City had investments in STAR Ohio in the amount of $13,948,097 with an average maturity of 44.9 days.The City measures its investment in STAR Ohio at the net asset value (NAV) per share provided by STAR Ohio. - 44  45 - \"","67":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Interest Rate RiskThe City has no investment policy that addresses interest rate risk.State statute requires that an investment mature within five years from the date of purchase, unless matched to a specific obligation or debt of the City, and that an investment must be purchased with the expectation that it will be held to maturity.Credit RiskOhio law requires that STAROhio maintain the highest rating provided by at least one nationally recognized standard rating service.The City has no investment policy that would further limit its investment choices. Concentration of Credit RiskThe City places no limit on the amount it may invest in any one issuer. Note 7ReceivablesReceivablesatDecember31,2018,consistedprimarilyofmunicipalincometaxes,propertytaxes, intergovernmental receivables arising from entitlements and shared revenues, accrued interest on investments andaccounts(billingsforutilityservice).Propertytaxes,althoughultimatelycollectible,includesome portionofdelinquenciesthatwillnotbecollectedwithinoneyear.Allallowancesforuncollectibles represent estimates of uncollectible receivables in the accounts receivable classification. Accounts Allowance for Net AccountsReceivable Uncollectibles ReceivableGovernmental Activities $168,868 $0 $168,868Business-Type Activities 4,838,228 285,006 4,553,222 Property TaxesPropertytaxesincludeamountsleviedagainstallrealandpublicutilitypropertylocatedintheCity.Property tax revenue received during 2018 for real and public utility property taxes represents collections of the 2017 taxes.2018 real property taxes are levied after October 1, 2018, on the assessed value as of January 1, 2018, the lien date.Assessed values are established by State law at 35 percent of appraised market value.2018 real property taxes are collected in and intended to finance 2019.Real property taxes are payable annually or semi-annually.If paid annually, the payment is due December 31; if paid semi-annually, the first payment is due December 31 with the remainder payable by June 20.Under certain circumstances, State statute permits later payment dates to be established.Public utility tangible personal property currently is assessed at varying percentages of true value; public utility real property is assessed at 35 percent of true value.2018 public utility property taxes which became a lien December 31, 2017, are levied after October 1, 2018, and are collected in 2019 with real property taxes.The full tax rate for all City operations for the year ended December 31, 2018, was $7.00 per $1,000 of assessed value.The assessed values of real and tangible personal property upon which 2018 property tax receipts were based are as follows:Real Property $259,298,370Public Utility Property 1,185,700Total $260,484,070- 45  46 - '","68":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 The County Treasurer collects property taxes on behalf of all taxing districts in the county, including the City of Dover.The County Auditor periodically remits to the City its portion of the taxes collected.Property taxes receivable represents real and public utility property taxes and outstanding delinquencies which are measurable as of December 31, 2018, and for which there is an enforceable legal claim.In governmental funds, the portion of the receivable not levied to finance 2018 operations is offset to deferred inflows of resourcesproperty taxes.On an accrual basis, collectible delinquent property taxes have been recorded as a receivable and revenue while on modified accrual basis the revenue has been reported as deferred inflows of resourcesunavailable revenue.Income TaxesFor 2018, the City levied a municipal income tax of 1.5 percent on substantially all earned income arising from employment, residency or business activities within the City.The City allows a credit of 100 percent for the income tax paid to another municipality, not to exceed one and a half percent of taxable income, to a maximum of the total amount assessed.Employers within the City are required to withhold income tax on employee compensation and remit the tax to the City either monthly or quarterly, as required.Corporations and other individual taxpayers are required to pay their estimated tax quarterly and file a declaration annually.By City ordinance, income tax proceeds, after income tax department expenditures, are credited to the following funds:Twenty-five percent to the master capital capital projects fund and the remaining balance divided between the cemetery special revenue fund, the street maintenance and repair special revenue fund, the police and fire pension special revenue fund and the general fund.Intergovernmental ReceivablesA summary of intergovernmental receivables follows:AmountGovernmental ActivitiesGasoline Tax $245,392Local Government 150,836Homestead and Rollback 61,828Motor Vehicle Tax 53,360Task Force Wage Reimbursement10,498Worker's Compensation Refund5,433Recycling Grant 5,354Compost Grant 2,137Total Governmental Activities $534,838Business-Type ActivitiesSewer $64,244- 46  47 - \"","69":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 8Tax AbatementsAsofDecember31,2018,theCityprovidestaxabatementsthroughEnterpriseZoneTaxExemptions.Pursuant to Ohio Revised Code Chapter 5709, the City established an Enterprise Zone to provide property tax abatements to encourage new investment and job creation or retention.Abatements are obtained through application by the property owner, including annual verification that the improvements have been made and job commitments have been fulfilled, and equal up to 100 percent of the increase in assessed value resulting from the improvement.The amount of the abatement is a reduction of the taxable assessed valuation thus reducing the recipients tax bill.If a property owner does not meet at least 75 percent of the job creation or retention commitment during any three-year period, the property owner can be required to repay the tax benefitsreceivedduringthatthree-yearperiodbasedontheenterprisezoneagreement.TheCityalso contracts with the overlapping school districts for payments in lieu of taxes when required by Ohio Revised Code.The Citys 2018 taxes abated under enterprise zone tax exemptions amounted to $15,367. Note 9Internal ActivityInterfund TransfersDuring 2018, the City transferred $300,000 of the kilowatt per hour tax from the general fund to the electric enterprise fund as allowed by State statute.Internal BalancesChange in Proportionate ShareThe City uses an internal proportionate share to allocate its net pension liability and corresponding deferred outflows\/inflows of resources and pension expense to its various funds.This allocation creates a change in internal proportionate share.The effects of the internal proportionate share are eliminated from the pension deferredoutflows\/inflowsofresourcesinthegovernmentalandbusiness-typeactivitiescolumnsofthe statementofnetposition,exceptforanynetresidualamountsbetweengovernmentalandbusiness-type activities.These residual amounts are eliminated in the total column of the entity wide statement of net position, thus allowing the total column to present the change in proportionate share for the City as a whole.Eliminations made in the business-type activities column totaled $39,481 and include deferred outflows of resources related to pension for the sewer, electric, and water enterprise funds in the amounts of $2,967, $33,527,and$2,987,respectively,anddeferredinflowsofresourcesrelatedtopensionforthesewer, electric, and water enterprise funds in the amounts of $6,355, $5,954, and $27,172, respectively. Eliminationsmadeinthetotalcolumnoftheentitywidestatementofnetpositiontotaled$20,966and includedeferredoutflowsofresourcesrelatedtopensionforthebusiness-typeactivities(relatedtothe electric enterprise fund) and the governmental activities in the amounts of $15,106 and $5,860, respectively, and deferred inflows of resources related to pension for the governmental activities and the business-type activities (related to the electric enterprise fund) in the amounts of $15,106 and $5,860, respectively. - 47  48 - '","70":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 10Capital AssetsCapital asset activity for the year ended December 31, 2018, was as follows:Balance Balance12\/31\/17 Additions Deductions 12\/31\/18Governmental ActivitiesCapital Assets, not being Depreciated:Land $2,343,940 $29,531 $0 $2,373,471Construction in Progress 2,774,344 1,626,005 (2,413,085) 1,987,264Total Capital Assets, not being Depreciated 5,118,284 1,655,536 (2,413,085) 4,360,735Capital Assets, being Depreciated:Buildings 3,830,867 151,881 (514,389) 3,468,359Improvements Other Than Buildings 2,554,594 20,536 0 2,575,130Equipment and Machinery 2,589,186 78,574 (28,585) 2,639,175Furniture and Fixtures 11,455 0 0 11,455Vehicles 3,949,854 401,383 (181,190) 4,170,047Infrastructure 23,039,719 2,279,717 (1,212,334) 24,107,102Total Capital Assets, being Depreciated 35,975,675 2,932,091 (1,936,498) 36,971,268Less Accumulated Depreciation:Buildings (1,351,241) (71,064) 86,289 (1,336,016)Improvements Other Than Buildings (1,250,084) (96,979) 0 (1,347,063)Equipment and Machinery (1,349,442) (134,495) 22,360 (1,461,577)Furniture and Fixtures (11,455) 0 0 (11,455)Vehicles (3,341,220) (251,243) 135,333 (3,457,130)Infrastructure (12,987,329) (386,257) 1,137,720 (12,235,866)Total Accumulated Depreciation (20,290,771) (940,038) * 1,381,702 (19,849,107)Total Capital Assets, being Depreciated, Net 15,684,904 1,992,053 (554,796) 17,122,161Governmental Activities Capital Assets, Net $20,803,188 $3,647,589 ($2,967,881) $21,482,896 During 2018, the City received a roof replacement valued at $105,869.The City has recorded this as a capital contribution.* Depreciation expense was charged to the governmental activities as follows:General Government $27,315Security of Persons and Property 190,335Transportation 535,644Public Health Services 26,714Leisure Time Activities 160,030Total Governmental Depreciation Expense $940,038- 48  49 - '","71":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Balance Balance12\/31\/17 Additions Deductions 12\/31\/18Business-Type ActivitiesCapital Assets, not being Depreciated:Land $1,197,605 $0 $0 $1,197,605Construction in Progress 211,398 1,188,008 (205,948) 1,193,458Total Capital Assets, not being Depreciated 1,409,003 1,188,008 (205,948) 2,391,063Capital Assets, being Depreciated:Buildings 30,096,838 19,537 0 30,116,375Improvements Other Than Buildings 3,553,497 49,880 0 3,603,377Equipment and Machinery 28,060,071 129,895 (12,901) 28,177,065Furniture and Fixtures 95,013 0 0 95,013Vehicles 2,526,787 28,941 0 2,555,728Infrastructure 34,340,666 347,090 (20,436) 34,667,320Total Capital Assets, being Depreciated 98,672,872 575,343 (33,337) 99,214,878Less Accumulated Depreciation:Buildings (11,551,966) (645,921) 0 (12,197,887)Improvements Other Than Buildings (2,113,137) (146,986) 0 (2,260,123)Equipment and Machinery (19,024,264) (884,073) 11,264 (19,897,073)Furniture and Fixtures (72,678) (2,178) 0 (74,856)Vehicles (1,974,952) (172,835) 0 (2,147,787)Infrastructure (18,133,411) (629,582) 2,282 (18,760,711)Total Accumulated Depreciation (52,870,408) (2,481,575) 13,546 (55,338,437)Total Capital Assets, being Depreciated, Net 45,802,464 (1,906,232) (19,791) 43,876,441Business-Type Activities Capital Assets, Net $47,211,467 ($718,224) ($225,739) $46,267,504Note 11Risk ManagementThe City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters.During 2018, the City contracted with the Hartford Steam Boiler for boiler and machinery insurance.EMC covers the general liability and property insurance.AutoOwnerscoverselectronicdataprocessing,whilepoliceandprofessionalliabilityare protected by Hudson Insurance Group with a $1,000,000 limit and a $10,000 deductible.An umbrella policy withMerchantsMutualcoversa$5,000,000excesslawenforcementliability.TheCityhasacyber insurance policy with Axis Insurance.Boilerandmachinerydeductiblelevelsvarybyobject.VehiclesarecoveredbySelectiveInsurance Companyandholda$1,000deductibleforcomprehensiveandcollision. Automobileliabilityhasa $1,000,000 combined single limit of liability.There has not been a significant reduction in coverage from the prior year.Settled claims have not exceeded this commercial coverage in any of the past three years.The City pays the State Workers Compensation System a premium based on a rate per $100 of salaries.The rate is calculated based on accident history and administrative costs.- 49  50 - '","72":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 The City has elected to provide employee medical\/surgical benefits through a self-insured program.The City maintains a self-insurance internal service fund to account for and finance its uninsured risks of loss in this program.A third-party administrator, Aultcare, Inc., located in Canton, Ohio, reviews all claims which are then paid by the City.An excess coverage insurance policy covers claims in excess of $175,000 per employee and an aggregate of $3,011,239 per year.The City pays into the self-insurance internal service fund $1,000 family coverage or $500 individual coverage per employee per month which represents the entire premium required.This premium is paid by the fund that pays the salary of the employee and is based on historic cost information.In 2012, a resolution was adopted which allows an additional $500 premium to be paid for each employee monthly on an as needed basis.The claims liability of $205,821 reported in the fund at December 31, 2018, was estimated by a third-party administrator and is based on the requirements of Governmental Accounting Standards Board Statement No. 30 which requires that a liability for unpaid claims costs, including estimates of costs relating to incurred but not reported claims, be reported.The estimate was not affected by incremental claim adjustment expense and does not include allocated or unallocated claims adjustment expenses.Changes in the fund's claims liability amount in 2017 and 2018 were as follows:Balance at Current BalanceBeginning Year Claim at Endof Year Claims Payments of Year2017 $507,118 $2,394,011 $2,441,375 $459,7542018 459,754 2,176,450 2,430,383 205,821Note 12Long-Term DebtInterest OriginalDebt Issue Rate Issue Amount Date of MaturityGovernmental ActivitiesVarious Purpose General Obligation Bonds - 2011 2.0-3.625 % $2,670,000 December 1, 2031State Infrastructure Bank Loan - 2010 3.00 902,165 September 22, 2019Extension of Wills Avenue Storm Sewer OPWC Loan - 2011 0.00 100,000 January 1, 2022Reconstruction of Oxford & Prospect Streets OPWC Loan - 2016 0.00 51,717 January 1, 2022Business-Type ActivitiesWaterworks System Refunding Revenue Bonds - 2014 2.04 3,010,000 December 1, 2022Waterworks Land Purchase Bonds - 2014 2.04 820,000 December 1, 2022Municipal Electric System Refunding Revenue Bonds - 2014 1.35 3,745,000 December 1, 2019Various Purpose General Obligation Bonds - 2011 2.0-3.25 6,975,000 December 1, 2031Municipal Electric System Improvement Bonds - 2015 1.72 2,245,000 December 1, 2020OWDA Loan - 2006 3.25 13,292,114 January 1, 2029 - 50  51 - \"","73":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 A schedule of changes in bonds and other long-term obligations of the City during 2018 follows:AmountAmountAmountsOutstanding Outstanding Due in12\/31\/17 Additions Deletions 12\/31\/18 One YearGovernmental ActivitiesGeneral Obligation Bonds:Various Purpose General Obligation Bonds $2,020,000 $0 $115,000 $1,905,000 $120,000Premium on Various Purpose Bonds 25,128 0 1,795 23,333 0Total General Obligation Bonds 2,045,128 0 116,795 1,928,333 120,000Loans:State Infrastructure Bank Loan 238,404 0 117,427 120,977 120,977OPWC Loans:Extension of Wills Avenue Storm Sewer40,000 0 10,000 30,000 10,000Reconstruction of Oxford & Prospect Streets41,374 0 10,343 31,031 10,343Total OPWC Loans 81,374 0 20,343 61,031 20,343Total Loans 319,778 0 137,770 182,008 141,320Other Long-Term Liabilities:Capital Lease 7,203 0 2,146 5,057 2,262Police and Fire Pension 221,105 0 8,753 212,352 9,129Compensated Absences 1,227,819 384,822 248,218 1,364,423 344,195Total Other Long-Term Liabilities 1,456,127 384,822 259,117 1,581,832 355,586Net Pension Liability:OPERS 3,905,680 0 1,006,884 2,898,796 0OP&F 8,282,840 252,392 0 8,535,232 0Total Net Pension Liability 12,188,520 252,392 1,006,884 11,434,028 0Net OPEB Liability:OPERS 1,695,443 256,488 0 1,951,931 0OP&F 6,207,358 1,672,040 0 7,879,398 0Total Net OPEB Liability 7,902,801 1,928,528 0 9,831,329 0Total Governmental Activities $23,912,354 $2,565,742 $1,520,566 $24,957,530 $616,906Business-Type ActivitiesRevenue Bonds:Waterworks System Refunding 2014 $1,830,000 $0 $355,000 $1,475,000 $360,000Waterworks Land Purchase Bonds 510,000 0 100,000 410,000 100,000Municipal Electric System Refunding 2014 1,415,000 0 700,000 715,000 715,000Total Revenue Bonds 3,755,000 0 1,155,000 2,600,000 1,175,000General Obligation Bonds:Various Purpose General Obligation Bonds 5,120,000 0 335,000 4,785,000 340,000Premium on Various Purpose Bonds 78,640 0 5,617 73,023 0Municipal Electric System Improvement Bonds 1,375,000 0 450,000 925,000 460,000Total General Obligation Bonds 6,573,640 0 790,617 5,783,023 800,000Other Long-Term Obligations:OWDA Loan Payable 8,350,990 0 642,814 7,708,176 663,875AMPGS Payable 843,540 21,160 193,686 671,014 167,406Compensated Absences 759,865 204,497 167,668 796,694 218,974Total Other Long-Term Obligations $9,954,395 $225,657 $1,004,168 $9,175,884 $1,050,255(continued) - 51  52 - '","74":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 AmountAmountAmountsOutstanding Outstanding Due in12\/31\/17 Additions Deletions 12\/31\/18 One YearBusiness-Type Activities (continued)Net Pension Liability - OPERS:Sewer $1,562,272 $0 $434,962 $1,127,310 $0Electric 4,463,634 0 1,323,272 3,140,362 0Water 1,227,500 0 341,757 885,743 0Total Net Pension Liability - OPERS 7,253,406 0 2,099,991 5,153,415 0Net OPEB Liability - OPERS:Sewer 678,177 80,907 0 759,084 0Electric 1,937,649 176,943 0 2,114,592 0Water 532,854 63,569 0 596,423 0Total Net OPEB Liability - OPERS3,148,680 321,419 0 3,470,099 0Total Business-Type Activities $30,685,121 $547,076 $5,049,776 $26,182,421 $3,025,255 Therevenuebondsandtheenterprisegeneralobligationbondswillbepaidfromchargesforservices revenue in the enterprise funds.The AMPGS payable will be paid from the electric enterprise fund and the enterprise OWDA loan payable will be paid from the sewer enterprise fund.The police and fire pension liability will be paid from taxes receipted in the police and fire pension special revenue fund.The governmental various purpose general obligation bonds, State Infrastructure Bank Loan and OPWC loans will be paid from taxes receipted in the master capital capital projects fund.The capital lease will be paid from the general fund.There is no repayment schedule for the net pension liability and the net OPEB liability.However, employer pensionandOPEBcontributionsaremadefromthefollowingfunds:thegeneralfund,thestreet maintenance and repair, cemetery, and police and fire pension special revenue funds, and the sewer, electric and water enterprise funds.For additional information related to the net pension liability and the net OPEB liability,seeNotes15and16.Compensatedabsenceswillbepaidfromthegeneralfund,thestreet maintenance and repair and cemetery special revenue funds, and the sewer, electric and water enterprise funds.The state infrastructure bank loan was issued for the Citys share of the costs related to the Tuscarawas Avenue Bridge project; the bridge belongs to the Ohio Department of Transportation. General Obligation BondsOn December 3, 2015, the City issued $2,245,000 in Municipal Electric System Improvement Bonds for the purposeofimprovingthemunicipalelectricsystembyacquiring,constructing,installingandequipping pollution control facilities.The bonds were issued with an interest rate of 1.72 percent.The bonds were issued for a five year period with final maturity on December 1, 2020.Revenue BondsThe City has pledged future water revenues to repay the Waterworks System Refunding and Waterworks Land Purchase Bonds.The bonds are payable solely from net revenues and are payable through 2022.Net revenues include operating revenues, transfers, and interest income receivedby the water utility less all operating expenses other than depreciation expense.Annual principal and interest payments on the loans are - 52  53 - '","75":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 expected to require about 56 percent of net revenues and about 20 percent of total revenues.The total principal and interest remaining to be paid on the bonds is $1,981,900.Principal and interest paid for the current year were $503,286, net revenues were $892,517 and total revenues were $2,538,861.The City has pledged future electric revenues to repay the Municipal Electric System Refunding Revenue Bonds.The bonds are payable solely from net revenues and are payable through 2019.Net revenues include operating revenues, transfers, and interest income received by the electric utility less all operating expenses otherthandepreciationexpense.Annualprincipalandinterestpaymentsonthebondsareexpectedto require about 28 percent of net revenues and less than 3 percent of total revenues.The total principal and interest remaining to be paid on the bonds is $724,653.Principal and interest paid for the current year were $718,973, net revenues were $2,563,522 and total revenues were $28,649,207.As of December 31, 2018, the City's overall legal debt margin (the ability to issue additional amounts of generalobligationbondeddebt)was$25,384,796andtheunvotedlegaldebtmarginwas$12,360,593.Principal and interest requirements to retire the Citys long-term obligations outstanding at December 31, 2018, are as follows:Governmental ActivitiesVarious Purpose State Infrastructure Police andYear Ending General Obligation Bonds Bank Loan OPWC Loans Fire PensionDecember 31 Principal Interest Principal Interest Principal Principal Interest2019 $120,000 $58,900 $120,977 $2,729 $20,343 $9,129 $8,9162020 120,000 56,200 0 0 20,344 9,521 8,5242021 125,000 53,200 0 0 20,344 9,929 8,1162022 130,000 49,919 0 0 0 10,356 7,6892023 135,000 46,344 0 0 0 10,801 7,2442024-2028 750,000 167,675 0 0 0 61,376 28,8492029-2033 525,000 37,775 0 0 0 75,738 14,4872034-2035 0 0 0 0 0 25,502 1,062Total $1,905,000 $470,013 $120,977 $2,729 $61,031 $212,352 $84,887 Business-Type ActivitiesWaterworks System Revenue Municipal Electric System Municipal Electric SystemYear Ending and Land Purchase Bonds Revenue Bonds General Obligation BondsDecember 31 Principal Interest Principal Interest Principal Interest2019 $460,000 $38,454 $715,000 $9,653 $800,000 $161,4912020 465,000 29,070 0 0 815,000 145,9292021 480,000 19,584 0 0 360,000 129,1822022 480,000 9,792 0 0 370,000 119,7312023 0 0 0 0 380,000 109,5562024-2028 0 0 0 0 1,890,000 370,6702029-2031 0 0 0 0 1,095,000 79,125Total $1,885,000 $96,900 $715,000 $9,653 $5,710,000 $1,115,684 - 53  54 - \"","76":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Business-Type ActivitiesAMPGSYear Ending OWDA Loan PayableDecember 31 Principal Interest Principal2019 $663,875 $226,306 $167,4062020 685,626 206,228 167,4062021 708,090 185,492 167,4062022 731,290 164,077 167,4062023 755,250 141,960 1,3902024-2028 4,164,045 351,837 0Total $7,708,176 $1,275,900 $671,014American Municipal Power Generating Station ProjectThe City is a member of American Municipal Power (AMP) and has participated in the AMP Generating Station (AMPGS) Project.This project was intended to develop a pulverized coal power plant in Meigs County, Ohio.The Citys project share was 21,000 kilowatts (kW) of a total 771,281 kW, giving the City a 2.72 percent project share. The AMPGS Project required participants to sign take or pay contracts with AMP.As such, the participants are obligated to pay any costs incurred for the project.In November 2009, the participants voted to terminate the AMPGS Project due to projected escalating costs.All project costs incurredpriortothecancellationandrelatedtothecancellationwerethereforedeemedimpaired,and participants were obligated to pay those incurred costs.As a result of a March 2014 legal ruling, the AMP Board of Trustees on April 15, 2014, and the AMPGS participants on April 16, 2014, approved the collection of the impaired costs and provided the participants with an estimate of their liability.The Citys estimated share of the impaired costs at March 31, 2014, was $3,638,459.The City received a credit of $1,182,083 related to the Citys participation in the AMP Freemont Energy Center (AFEC) Project, and another credit of $949,722 related to the AMPGS costs deemed to have future benefit for the project participants, classified as Plant Held for Future Use (PHFU), leaving an initial net impaired cost estimate of $1,506,654, which was reported as an AMPGS Payable in the electric enterprise fund as of December 31, 2013.AMP financed these costs on its revolving line of credit.Any additional costs (including line-of-credit interest and legal fees) or amounts received related to the project will impact the Citys liability.These amounts will be recorded as they become estimable.In late 2016, AMP reached a settlement in the Bechtel Corporation litigation.On December 8, 2016, at the AMPGS participants meeting, options for the allocation of the settlement funds were approved.The AMPGs participants and the AMP Board of Trustees voted to allocate the settlement among the participants and the AMP general fund based on each participants original project share in kW, including the AMP general funds project share.SinceMarch31,2014,theCityhasmadepaymentsof$955,503toAMPtowarditsnetimpairedcost estimate.Also since March 31, 2014, the Citys allocation of additional costs incurred by the project is $43,618 and interest expense incurred on AMPs line-of-credit of $76,245, resulting in a net impaired cost estimate at December 31, 2018, of $671,014.The City does have a potential PHFU liability of $1,023,707 resulting in a net total potential liability of $1,694,721, assuming the assets making up the PHFU (principally the land comprising the Meigs County site) have no value and also assuming the Citys credit balance would earn zero interest.Stranded costs as well as PHFU costs are subject to change, including future borrowing costs on the AMP line of credit.Activities include negative items such as property taxes, as well as positive items such as revenue from leases or sale of all or a portion of the Meigs County site property.- 54  55 - '","77":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 TheCityintendstorecoverthesecostsandrepayAMPoverthenextfiveyearsthroughapowercost adjustment; thus this incurred cost has been capitalized and reported as a regulated asset. Note 13Capital Lease PayableIn 2016, the City entered into a capital lease for a copier.This lease meets the criteria of a capital lease.The asset was capitalized at the present value of the minimum lease payments at the time the lease was entered into.The asset acquired through the capital lease is as follows:GovernmentalActivitiesMachinery and Equipment$10,856Less:Accumulated Depreciation (1,629)Current Book Value $9,227Such agreement provides for minimum, annual lease payments as follows:GovernmentalYear Ending December 31 Activities2019 $2,4752020 2,4752021 413Total Minimum Lease Payments 5,363Less:Amount Representing Interest (306)Present Value of Minimum Lease Payments $5,057Note 14Contingent LiabilitiesLitigationOn June 20, 2016, the City approved a settlement with the Tuscarawas County Metropolitan Sewer District (TCMSD) to transfer the Lowden, Parral and Willow Glens\/Ridgewood collection system, as well as the Ridgewood water system, to the City to operate and maintain.The City had agreed to pay Tuscarawas County $1.32 million for the assets.After discovery of some additional information, this agreement was revoked, and the City and the County continued discussion on the transfer.On December 17, 2018, the City approvedanewsettlement.Thistime,thesettlementinvolvedtheCitypayingnomoneyforboththe collection and water systems.The City is expected to take full ownership of the systems by late 2019.Federal and State GrantsThe City participates in several federally assisted programs.These programs are subject to financial and complianceauditsbythegrantorortheirrepresentative.Suchauditscouldleadtoarequestfor reimbursement to the grantor agency for expenditures disallowed under the terms of the grant.Based on prior experience, the City believes such disallowance, if any, would be immaterial.- 55  56 - '","78":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 15Defined Benefit Pension PlansThe Statewide retirement systems provide both pension benefits and other postemployment benefits (OPEB).Net Pension Liability (Asset)\/Net OPEB LiabilityThe net pension liability (asset) and the net OPEB liability reported on the statement of net position represent liabilities to employees for pensions and OPEB, respectively.Pensions\/OPEB are a component of exchange transactionsbetween an employer and its employeesof salaries and benefits for employee services.Pensions\/OPEBareprovidedtoanemployeeonadeferred-paymentbasisaspartofthetotal compensation package offered by an employer for employee services each financial period.The obligation to sacrifice resources for pensions is a present obligation because it was created as a result of employment exchanges that already have occurred.Thenetpension\/OPEBliabilities(asset)representtheCitysproportionateshareofeachpension\/OPEB plans collective actuarial present value of projected benefit payments attributable to past periods of service, netofeachpension\/OPEBplansfiduciarynetposition.Thenetpension\/OPEBliabilities(asset) calculationsare dependent on criticallong-term variables, including estimated average life expectancies, earnings on investments, cost-of-living adjustments (COLA) and others.While these estimates use the best information available, unknowable future events require adjusting these estimates annually.Ohio Revised Code limits the Citys obligation for these liabilities to annually required payments.The City cannot control benefit terms or the manner in which pensions are financed; however, the City does receive the benefit of employees services in exchange for compensation including pension and OPEB. GASB 68\/75 assumes the liabilities are solely the obligation of the employer, because (1) they benefit from employeeservices;and(2)Statestatuterequiresfundingtocomefromtheseemployers.Allpension contributions to date have come solely from these employers (which also include pension costs paid in the form of withholdings from employees).The retirement systems may allocate a portion of the employer contributions to provide for these OPEB benefits.In addition, health care plan enrollees pay a portion of the health care costs in the form of a monthly premium.State statute requires the retirement systems to amortize unfunded pension liabilities within 30 years.If the pension amortization period exceeds 30 years, each retirement systems board must propose corrective action to the State legislature.Any resulting legislative change to benefits or funding could significantly affect the net pension\/OPEB liabilities (asset).Resulting adjustmentstothenet pension\/OPEB liabilities(asset)wouldbeeffectivewhenthechangesarelegally enforceable. The Ohio Revised Code (ORC) permits, but does not require the retirement systems to provide health care to eligible benefit recipients.The proportionate share of each plans unfunded benefits is presented as a net pension\/OPEB asset or a long-term net pension\/OPEB liability on the accrual basis of accounting.Any liability for the contractually-required pension\/OPEB contribution outstanding at the end of the year is included inintergovernmental payable on both the accrual and modified accrual bases of accounting.The remainder of this note includes the required pension disclosures.See Note 16 for the required OPEB disclosures.Plan DescriptionOhio Public Employees Retirement System (OPERS)Plan DescriptionCity employees, other than full-time police and firefighters, participate in the Ohio Public Employees Retirement System.OPERS administers three separate pension plans.The traditional pension planisacost-sharing,multiple-employerdefinedbenefitpensionplan.Themember-directedplanisa defined contribution plan, and the combined plan is a combination cost-sharing, multiple-employer defined benefit\/defined contribution pension plan. - 56  57 - '","79":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 OPERS provides retirement, disability, survivor and death benefits, and annual cost-of-living adjustments to members of the traditional and combined plans.Authority to establish and amend benefits is provided by Chapter 145 of the Ohio Revised Code.OPERS issues a stand-alone financial report that includes financial statements,requiredsupplementaryinformationanddetailedinformationaboutOPERSfiduciarynet position that may be obtained by visiting https:\/\/www.opers.org\/financial\/reports.shtml, by writing to the OhioPublicEmployeesRetirementSystem,277EastTownStreet,Columbus,Ohio43215-4642,orby calling (800) 222-7377.Senate Bill (SB) 343 was enacted into law with an effective date of January 7, 2013.In the legislation, members in the traditional and combined plans were categorized into three groups with varying provisions of the law applicable to each group.The following table provides age and service requirements for retirement and the retirement formula applied to final average salary (FAS) for the three member groups under the traditional and combined plans as per the reduced benefits adopted by SB 343 (See OPERS financial report referencedpreviouslyforadditionalinformation,includingrequirementsforreducedandunreduced benefits):Group A Group B Group CEligible to retire prior to 20 years of service credit prior to Members not in other GroupsJanuary 7, 2013, or 5 years January 7, 2013, or eligible to retire and members hired on or afterafter January 7, 2013 10 years after January 7, 2013 January 7, 2013State and Local State and Local State and LocalAge and Service Requirements: Age and Service Requirements: Age and Service Requirements:Age 60 with 60 months of service credit Age 60 with 60 months of service credit Age 57 with 25 years of service creditor Age 55 with 25 years of service credit or Age 55 with 25 years of service credit or Age 62 with 5 years of service creditTraditional Plan Formula: Traditional Plan Formula: Traditional Plan Formula:2.2% of FAS multiplied by years of 2.2% of FAS multiplied by years of 2.2% of FAS multiplied by years ofservice for the first 30 years and 2.5% service for the first 30 years and 2.5% service for the first 35 years and 2.5%for service years in excess of 30 for service years in excess of 30 for service years in excess of 35Combined Plan Formula: Combined Plan Formula: Combined Plan Formula:1% of FAS multiplied by years of 1% of FAS multiplied by years of 1% of FAS multiplied by years ofservice for the first 30 years and 1.25% service for the first 30 years and 1.25% service for the first 35 years and 1.25%for service years in excess of 30 for service years in excess of 30 for service years in excess of 35 Final average salary (FAS) represents the average of the three highest years of earnings over a members career for Groups A and B.Group C is based on the average of the five highest years of earnings over a members career.Members who retire before meeting the age and years of service credit requirement for unreduced benefits receive a percentage reduction in the benefit amount. When a traditional plan benefit recipient has received benefits for 12 months, an annual COLA is provided. This COLA is calculated on the base retirement benefit at the date of retirement and is not compounded. Members retiring under the combined plan receive a COLA of the defined benefit portion of their pension benefit.For those retiring prior to January 7, 2013, the COLA will continue to be a 3 percent simple annual COLA.For those retiring subsequent to January 7, 2013, beginning in calendar year 2019, the COLA will be based on the average percentage increase in the Consumer Price Index, capped at 3 percent.Defined contribution plan benefits are established in the plan documents, which may be amended by the Board.Member-directedplanandcombinedplanmemberswhohavemettheretirementeligibility requirements may apply for retirement benefits.The amount available for defined contribution benefits in - 57  58 - '","80":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 thecombinedplanconsistsofthememberscontributionsplusorminustheinvestmentgainsorlosses resulting from the members investment selections.Combined plan members wishing to receive benefits must meet the requirements for both the defined benefit and defined contribution plans.Member-directed participants must have attained the age of 55, have money on deposit in the defined contribution plan and haveterminatedpublicservicetoapplyforretirementbenefits.Theamountavailablefordefined contribution benefits in the member-directed plan consists of the members contributions, vested employer contributions and investment gains or losses resulting from the members investment selections.Employer contributions and associated investment earnings vest over a five-year period, at a rate of 20 percent each year.Atretirement,membersmayselectoneofseveraldistributionoptionsforpaymentofthevested balance in their individual OPERS accounts.Options include the purchase of a monthly defined benefit annuity from OPERS (which includes joint and survivor options), partial lump-sum payments (subject to limitations), a rollover of the vested account balance to another financial institution, receipt of entire account balance, net of taxes withheld, or a combination of these options.FundingPolicyTheOhioRevisedCodeprovidesstatutoryauthorityformemberandemployer contributions as follows:Stateand Local2018 Statutory Maximum Contribution RatesEmployer 14.0 %Employee * 10.0 %2018 Actual Contribution RatesEmployer:Pension ** 14.0 %Post-employment Health Care Benefits ** 0.0Total Employer 14.0 %Employee 10.0 %* Member contributions within the combined plan are not usedto fund the defined benefit retirement allowance.** These pension and employer health care rates are for thetraditional and combined plans. The employer contributionsrate for the member-directed plan is allocated 4 percent forhealth care with the remainder going to pension. Employer contribution rates are actuarially determined and are expressed as a percentage of covered payroll.For 2018, the Citys contractually required contribution was $951,724 for the traditional plan and $40,046 for the combined plan.The City did not have any employees participating in the member-directed plan during 2018.Of these amounts, $111,596 is reported as an intergovernmental payable for the traditional plan and $4,699 for the combined plan.- 58  59 - '","81":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Plan DescriptionOhio Police & Fire Pension Fund (OP&F)Plan DescriptionCity full-time police and firefighters participate in Ohio Police and Fire Pension Fund, a cost-sharing,multiple-employerdefinedbenefitpensionplanadministeredbyOP&F.OP&Fprovides retirement and disability pension benefits, annual cost-of-living adjustments (COLA), and death benefits to plan members and beneficiaries.Benefit provisions are established by the Ohio State Legislature and are codified in Chapter 742 of the Ohio Revised Code.OP&F issues a publicly available financial report that includesfinancialinformationandrequiredsupplementaryinformationanddetailedinformationabout OP&Fs fiduciary net position.The report may be obtained by visiting the OP&F website at www.op-f.org or by writing to the Ohio Police and Fire Pension Fund, 140 East Town Street, Columbus, Ohio 43215-5164.Upon attaining a qualifying age with sufficient years of service, a member of OP&F may retire and receive a lifetimemonthlypension.OP&Foffersfourtypesofserviceretirement:normal,servicecommuted, age\/service commuted and actuarially reduced. Each type has different eligibility guidelines and is calculated usingthemembersaverageannualsalary.Thefollowingdiscussionofthepensionformularelatesto normal service retirement.For members hired after July 1, 2013, the minimum retirement age is 52 for normal service retirement with at least 25 years of service credit.For members hired on or before July 1, 2013, the minimum retirement age is 48 for normal service retirement with at least 25 years of service credit.The annual pension benefit for normal service retirement is equal to a percentage of the allowable average annual salary.The percentage equals 2.5 percent for each of the first 20 years of service credit, 2.0 percent for each of the next 5 years of service credit, and 1.5 percent for each year of service credit in excess of 25 years. The maximum pension of 72 percent of the allowable average annual salary is paid after 33 years of servicecredit(SeeOP&Fsfinancialreportreferencedpreviouslyforadditionalinformation,including requirements for Deferred Retirement Option Plan (DROP) provisions and reduced and unreduced benefits).Under normal service retirement, retired members who are at least 55 years old and have been receiving OP&F benefits for at least one year may be eligible for a cost-of-living allowance adjustment.The age 55 provision for receiving a COLA does not apply to those who are receiving a permanent and total disability benefit, surviving beneficiaries, and statutory survivors.Members participating in the DROP program have separate eligibility requirements related to COLA. Members retiring under normal service retirement, with less than 15 years of service credit on July 1, 2013, and members whose pension benefit became effective on or after July 1, 2013, will receive a COLA equal to a percentage of the members base pension benefit where the percentage is the lesser of three percent or the percentage increase in the consumer price index, if any, over the 12 month period that ends on the thirtieth day of September of the immediately preceding year, rounded to the nearest one-tenth of one percent.FundingPolicyTheOhioRevisedCodeprovidesstatutoryauthorityformemberandemployer contributions as follows:- 59  60 - '","82":"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 - \"","83":"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 defined benefit pensions from the following sources: OPERS OPERSTraditional Plan Combined Plan OP&F TotalDeferred Outflows of ResourcesDifferences between expected andactual experience $8,223 $0 $129,528 $137,751Changes of assumptions 962,293 8,295 371,925 1,342,513Changes in proportion and differencesbetween City contributions andproportionate share of contributions 228,910 223 458,618 687,751City contributions subsequent to the measurement date 951,724 40,046 669,385 1,661,155Total Deferred Outflows of Resources $2,151,150 $48,564 $1,629,456 $3,829,170Deferred Inflows of ResourcesDifferences between expected andactual experience $158,684 $28,278 $15,441 $202,403Net difference between projectedand actual earnings on pensionplan investments 1,728,704 14,976 295,253 2,038,933Changes in proportion and differencesbetween City contributions andproportionate share of contributions 46,270 0 214,560 260,830Total Deferred Inflows of Resources $1,933,658 $43,254 $525,254 $2,502,166 $1,661,155 reported as deferred outflows of resources related to pension resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability or increase to the net pension asset in 2019.Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows: OPERS OPERSTraditional Combined Plan Plan OP&F TotalYear Ending December 31:2019 $795,683 ($4,734) $257,231 $1,048,1802020 (58,335) (5,143) 179,606 116,1282021 (761,228) (8,498) (126,206) (895,932)2022 (710,352) (8,145) (83,314) (801,811)2023 0 (2,886) 166,336 163,450Thereafter 0 (5,330) 41,164 35,834Total ($734,232) ($34,736) $434,817 ($334,151)- 61  62 - '","84":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 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.Projectionsofbenefitsforfinancialreportingpurposesarebasedonthesubstantiveplan(theplanas understood by the employers and plan members) and include the types of benefits provided at the time of each valuation.The total pension liability was determined by an actuarial valuation as of December 31, 2017,usingthefollowingactuarialassumptionsappliedtoallperiodsincludedinthemeasurementin accordance with the requirements of GASB 67.Key methods and assumptions used in the latest actuarial valuation, reflecting experience study results, prepared as of December 31, 2017, are presented as follows: OPERS Traditional Plan OPERS Combined PlanWage Inflation 3.25 percent 3.25 percentFuture Salary Increases,3.25 to 10.75 percent 3.25 to 8.25 percent including inflation including wage inflation including wage inflationCOLA or Ad Hoc COLA:Pre-January 7, 2013 Retirees 3 percent, simple 3 percent, simplePost-January 7, 2013 Retirees 3 percent, simple through 2018,3 percent, simple through 2018, then 2.15 percent, simple then 2.15 percent, simpleInvestment Rate of Return 7.5 percent 7.5 percentActuarial Cost Method Individual Entry Age Individual Entry Age Pre-retirement mortality rates are based on the RP-2014 Employees mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006.The base year for males and females was then established to be 2015 and 2010, respectively.Post-retirement mortality rates are based on the RP-2014 Healthy Annuitant mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006.The base year for males and females was then established to be 2015 and 2010, respectively. Post-retirement mortality rates for disabled retirees are based on the RP-2014 Disabled mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006.The base year for males and females was then established to be 2015 and 2010, respectively.Mortality rates for a particular calendar year are determined by applying the MP-2015 mortality improvement scale to all of the previously described tables.The most recent experience study was completed for the five year period ended December 31, 2015.The long-term rate of return on defined benefit investment assets was determined using a building-block method in which best-estimate ranges of expected future real rates of return are developed for each major asset class.These ranges are combined to produce the long-term expected real rate of return by weighting the expected future real rates of return by the target asset allocation percentage, adjusted for inflation.During 2017, OPERS managed investments in three investment portfolios:the Defined Benefit portfolio, the Health Care portfolio, and the Defined Contribution portfolio.The Defined Benefit portfolio contains the investment assets for the traditional pension plan, the defined benefit component of the combined plan and the annuitized accounts of the member-directed plan.Within the Defined Benefit portfolio, contributions into the plans are all recorded at the same time, and benefit payments all occur on the first of the month.- 62  63 - '","85":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Accordingly,themoney-weightedrateofreturnisconsideredtobethesameforallplanswithinthe portfolio.The annual money-weighted rate of return expressing investment performance, net of investment expenses and adjusted for the changing amounts actually invested, for the Defined Benefit portfolio was 16.82 percent for 2017.The allocation of investment assets with the Defined Benefit portfolio is approved by the Board of Trustees as outlined in the annual investment plan.Plan assets are managed on a total return basis with a long-term objective of achieving and maintaining a fully funded status for the benefits provided through the defined benefit pension plans.The table that follows displays the Board-approved asset allocation policy for 2017 and the long-term expected real rates of return:Weighted AverageLong-Term ExpectedTarget Real Rate of ReturnAsset Class Allocation (Arithmetic)Fixed Income 23.00 % 2.20 %Domestic Equities 19.00 6.37Real Estate 10.00 5.26Private Equity 10.00 8.97International Equities 20.00 7.88Other investments 18.00 5.26Total 100.00 % 5.66 %DiscountRateThediscountrateusedtomeasurethetotalpensionliabilitywas7.5percentforthe traditional plan and the combined plan.The projection of cash flows used to determine the discount rate assumedthatcontributionsfromplanmembersandthoseofthecontributingemployersaremadeatthe contractually required rates, as actuarially determined.Based on those assumptions, the pension plans fiduciary netpositionwasprojectedtobeavailabletomakeallprojectedfuturebenefitspaymentsofcurrentplan members; therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.SensitivityoftheCitysProportionateShareoftheNetPensionLiability(Asset)toChangesinthe Discount RateThe following table presents the Citys proportionate share of the net pension liability (asset) calculatedusingthecurrentperioddiscountrateassumptionof7.5percent,aswellaswhattheCitys proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is one percentage point lower (6.5 percent) or one percentage point higher (8.5 percent) than the current rate: Current1% Decrease Discount Rate 1% Increase(6.50%) (7.50%) (8.50%)City's proportionate share of the net pension liability (asset):OPERS Traditional Plan $14,298,676 $8,052,211 $2,844,542OPERS Combined Plan (51,599) (94,922) (124,813) - 63  64 - \"","86":"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 October 2018, the OPERS Board adopted a change in the investment return assumption, reducing it from 7.5 percent to 7.2 percent.This change will be effective for the 2018 valuation.The exact amount of the impact to the Citys net pension liability (asset) is not known.Actuarial AssumptionsOP&FOP&Fs total pension liability as of December 31, 2017, is based on the results of an actuarial valuation date of January 1, 2017, and rolled-forward using generally accepted actuarial procedures.The total pension liability is determined by OP&Fs actuaries in accordance with GASB Statement No. 67, as part of their annualvaluation.Actuarialvaluationsofanongoingplaninvolveestimatesofreportedamountsand assumptions about probability of occurrence of events far into the future.Examples include assumptions about future employment mortality, salary increases, disabilities, retirements and employment terminations.Actuarially determined amounts are subject to continual review and potential modifications, as actual results are compared with past expectations and new estimates are made about the future.Assumptions considered were:withdrawal rates, disability retirement, service retirement, DROP elections, mortality, percent married and forms of the payment, DROP interest rate, CPI-based COLA, investment returns, salary increases and payroll growth.Keymethodsandassumptionsusedinthelatestactuarialvaluation,reflectingexperiencestudyresults, prepared as of January 1, 2017, compared with January 1, 2016, are presented as follows:January 1, 2017 January 1, 2016Valuation Date January 1, 2017, with actuarial liabilities January 1, 2016, with actuarial liabilitiesrolled forward to December 31, 2017 rolled forward to December 31, 2016Actuarial Cost Method Entry Age Normal Entry Age NormalInvestment Rate of Return 8.0 percent 8.25 percent Projected Salary Increases 3.75 percent to 10.5 percent 4.25 percent to 11 percentPayroll Growth Inflation rate of 2.75 percent plus Inflation rate of 3.25 percent plusproductivity increase rate of 0.5 percent productivity increase rate of 0.5 percentCost-of-Living Adjustments 3.00 percent simple; 2.2 percent simple 3.00 percent simple; 2.6 percent simplefor increases based on the lesser of the for increases based on the lesser of theincrease in CPI and 3 percent increase in CPI and 3 percent For the January 1, 2017, valuation, mortality for non-disabled participants is based on the RP-2014 Total Employee and Healthy Annuitant Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Conduent Modified 2016 Improvement Scale.Rates for surviving beneficiaries are adjusted by 120 percent.Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 For the January 1, 2017, valuation, mortality for disabled retirees is based on the RP-2014 Disabled Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Conduent Modified 2016 Improvement Scale.- 64  65 - '","87":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Age Police Fire59 or less 35 % 35 %60-69 60 4570-79 75 7080 and up 100 90 For the January 1, 2016, valuation, rates of death were based on the RP-2000 Combined Table, age-adjusted as follows.For active members, set back six years. For disability retirements, set forward five years for police and three years for firefighters. For service retirements, set back zero years for police and two years for firefighters. For beneficiaries, set back zero years. The rates are applied on a fully generational basis, with a base year of 2009, using mortality improvement Scale AA.The most recent experience study was completed for the five year period ended December 31, 2016; the prior experience study was completed December 31, 2011.The long-term expected rate of return on pension plan investments was determined using a building-block approach and assumes a time horizon, as defined in the Statement of Investment Policy.A forecasted rate of inflation serves as the baseline for the return expected.Various real return premiums over the baseline inflation rate have been established for each asset class.The long-term expected nominal rate of return has been determined by calculating a weighted average of the expected real return premiums for each asset class, addingtheprojectedinflationrateandaddingtheexpectedreturnfromrebalancinguncorrelatedasset classes.Best estimates of the long-term expected geometric real rates of return for each major asset class included in OP&Fs target asset allocation as of December 31, 2017, are summarized as follows:Target Long-Term ExpectedAsset Class Allocation Real Rate of ReturnCash and Cash Equivalents - % 0.00 %Domestic Equity 16.00 5.21Non-US Equity 16.00 5.40Core Fixed Income * 20.00 2.37Global Inflation Protected Securities* 20.00 2.33High Yield 15.00 4.48Real Estate 12.00 5.65Private Markets 8.00 7.99Timber 5.00 6.87Master Limited Partnerships 8.00 7.36Total 120.00 %Note:Assumptions are geometric.* levered 2x OP&Fs Board of Trustees has incorporated the risk parity concept into OP&Fs asset liability valuation with the goal of reducing equity risk exposure, which reduces overall Total Portfolio risk without sacrificing return,andcreatingamorerisk-balancedportfoliobasedontherelationshipbetweenassetclassesand economic environments. From the notional portfolio perspective in the preceding table, the Total Portfolio may be levered up to 1.2 times due to the application of leverage in certain fixed income asset classes. - 65  66 - '","88":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Discount RateFor 2017, the total pension liability was calculated using the discount rate of 8.00 percent.The discount rate used for 2016 was 8.25 percent.The projection of cash flows used to determine the discount rate assumed the contributions from employers and from the members would be computed based on contribution requirements as stipulated by State statute.Projected inflows from investment earning were calculatedusingthelonger-termassumedinvestmentrateofreturn8.00percent.Basedonthose assumptions,theplansfiduciarynetpositionwasprojectedtobeavailabletomakeallfuturebenefit paymentsofcurrentplanmembers;therefore,along-termexpectedrateofreturnonpensionplan investments was applied to all periods of projected benefits to determine the total pension liability.Sensitivity of the City's Proportionate Share of the Net Pension Liability to Changes in the Discount RateNet pension liability is sensitive to changes in the discount rate, and to illustrate the potential impact the followingtablepresentstheCitysproportionateshareofthenetpensionliabilitycalculatedusingthe discount rate of 8.00 percent, as well as what the Citys proportionate share of the net pension liability would beifitwerecalculatedusingadiscountratethatisonepercentagepointlower(7.00percent)orone percentage point higher (9.00 percent) than the current rate. Current1% Decrease Discount Rate 1% Increase(7.00%) (8.00%) (9.00%)City's proportionate share of the net pension liability $11,832,068 $8,535,232 $5,846,359Note 16Defined Benefit OPEB PlansSee Note 15 for a description of the net OPEB liability.Plan DescriptionOhio Public Employees Retirement System (OPERS)Plan DescriptionThe Ohio Public Employees Retirement System administers three separate pension plans: the traditional pension plan, a cost-sharing, multiple-employer defined benefit pension plan; the member-directed plan, a defined contribution plan; and the combined plan, a cost-sharing, multiple-employer defined benefit pension plan that has elements of both a defined benefit and defined contribution plan.OPERSmaintainsacost-sharing,multiple-employerdefinedbenefitpost-employmenthealthcaretrust, which funds multiple health care plans including medical coverage, prescription drug coverage and deposits to a Health Reimbursement Arrangement to qualifying benefit recipients of both the traditional pension and the combined plans. This trust is also used to fund health care for member-directed plan participants, in the form of a Retiree Medical Account (RMA).At retirement or refund, member-directed plan participants may be eligible for reimbursement of qualified medical expenses from their vested RMA balance. In order to qualify for postemployment health care coverage, age and service retirees under the traditional pension and combined plans must have twenty or more years of qualifying Ohio service credit.Health care coverage for disability benefit recipients and qualified survivor benefit recipients is available.The health care coverage provided by OPERS meets the definition of an Other Post Employment Benefit (OPEB) as described in GASB Statement 75.See OPERS financial report referenced later for additional information.The Ohio Revised Code permits, but does not require OPERS to provide health care to its eligible benefit recipients. Authority to establish and amend health care coverage is provided to the Board in Chapter 145 of the Ohio Revised Code.- 66  67 - \"","89":"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 - '","90":"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 - \"","91":"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 - '","92":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Projections of benefits for financial reporting purposes are based on the substantive plan and include the types of coverage provided at the time of each valuation and the historical pattern of sharing of costs between OPERSandplanmembers.ThetotalOPEBliabilitywasdeterminedbyanactuarialvaluationasof December 31, 2016, rolled forward to the measurement date of December 31, 2017.The actuarial valuation usedthefollowingactuarialassumptionsappliedtoallpriorperiodsincludedinthemeasurementin accordance with the requirements of GASB 74:Wage Inflation 3.25 percentProjected Salary Increases,3.25 to 10.75 percent including inflation including wage inflationSingle Discount Rate:Current measurement date 3.85 percentPrior measurement date 4.23 percentInvestment Rate of Return 6.50 percentMunicipal Bond Rate 3.31 percentHealth Care Cost Trend Rate 7.5 percent, initial3.25 percent, ultimate in 2028Actuarial Cost Method Individual Entry Age Pre-retirement mortality rates are based on the RP-2014 Employees mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006.The base year for males and females was then established to be 2015 and 2010, respectively.Post-retirement mortality rates are based on the RP-2014 Healthy Annuitant mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006.The base year for males and females was then established to be 2015 and 2010, respectively.Post-retirement mortality rates for disabled retirees are based on the RP-2014 Disabled mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006.The base year for males and females was then established to be 2015 and 2010, respectively.Mortality rates for a particular calendar year are determined by applying the MP-2015 mortality improvement scale to all of the previously described tables.The most recent experience study was completed for the five year period ended December 31, 2015.The long-term expected rate of return on health care investment assets was determined using a building-block method in which best-estimate ranges of expected future real rates of return are developed for each major asset class.These rangesare combined to produce the long-term expected real rate of return by weightingtheexpectedfuturerealratesofreturnbythetargetassetallocationpercentage,adjustedfor inflation.During 2017, OPERS managed investments in three investment portfolios:the Defined Benefit portfolio, the Health Care portfolio and the Defined Contribution portfolio.The Health Care portfolio includes the assets for health care expenses for the traditional pension plan, combined plan and member-directed plan eligible members.WithintheHealthCareportfolio,contributionsintotheplansareassumedtobereceived continuously throughout the year based on the actual payroll payable at the time contributions are made, and healthcare-relatedpaymentsareassumedtooccurmid-year.Accordingly,themoney-weightedrateof return is considered to be the same for all plans within the portfolio.The annual money-weighted rate of returnexpressinginvestmentperformance,netofinvestmentexpensesandadjustedforthechanging amounts actually invested, for the Health Care portfolio is 15.2 percent for 2017.- 70  71 - '","93":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 The allocation of investment assets with the Health Care portfolio is approved by the Board of Trustees as outlined in the annual investment plan.Assets are managed on a total return basis with a long-term objective of continuing to offer a sustainable health care program for current and future retirees.OPERS primary goal is to achieve and maintain a fully funded status for the benefits provided through the defined benefit pension plans.Healthcareisadiscretionarybenefit.ThefollowingtabledisplaystheBoard-approvedasset allocation policy for 2017 and the long-term expected real rates of return:Weighted AverageLong-Term ExpectedTarget Real Rate of ReturnAsset Class Allocation (Arithmetic)Fixed Income 34.00 % 1.88 %Domestic Equities 21.00 6.37Real Estate Investment Trust 6.00 5.91International Equities 22.00 7.88Other Investments 17.00 5.39Total 100.00 % 4.98 % Discount RateA single discount rate of 3.85 percent was used to measure the OPEB liability on the measurement date of December 31, 2017.A single discount rate of 4.23 percent was used to measure the OPEB liability on the measurement date of December 31, 2016.Projected benefit payments are required to be discounted to their actuarial present value using a single discount rate that reflects (1) a long-term expected rate of return on OPEB plan investments (to the extent that the health care fiduciary net position is projected to be sufficient to pay benefits), and (2) tax-exempt municipal bond rate based on an index of 20-year general obligation bonds with an average AA credit rating as of the measurement date (to the extent that the contributions for use with the long-term expected rate are not met).This single discount rate was based on an expected rate of return on the health care investment portfolio of 6.50 percent and a municipal bond rate of 3.31 percent.The projection of cash flows used to determine this single discount rateassumedthatemployercontributionswillbemadeatratesequaltotheactuariallydetermined contributionrate.Basedontheseassumptions,thehealthcarefiduciarynetpositionandfuture contributionsweresufficienttofinancehealthcarecoststhrough2034.Asaresult,thelong-term expected rate of return on health care investments was applied to projected costs through the year 2034, and the municipal bond rate was applied to all health care costs after that date.Sensitivity of the Citys Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate The following table presents the Citys proportionate share of the net OPEB liability calculated using the single discount rate of 3.85 percent, as well as what the Citys proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (2.85 percent) or one percentage point higher (4.85 percent) than the current rate: Current1% Decrease Discount Rate 1% Increase(2.85%) (3.85%) (4.85%)City's proportionate share of the net OPEB liability $7,203,401 $5,422,030 $3,980,919- 71  72 - \"","94":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Sensitivity of the Citys Proportionate Share of the Net OPEB Liability to Changes in the Health Care Cost Trend RateChanges in the health care cost trend rate may also have a significant impact on the net OPEBliability.ThefollowingtablepresentstheCitysproportionateshareofthenetOPEBliability calculatedusingtheassumedtrendrates,andtheCitysproportionateshareoftheexpectednetOPEB liability if it were calculated using a health care cost trend rate that is 1.0 percent lower or 1.0 percent higher than the current rate.Retiree health care valuations use a health care cost trend assumption that changes over several years built into the assumption.The near-term rates reflect increases in the current cost of health care; the trend starting in 2018 is 7.50 percent.If this trend continues for future years, the projection indicates that years from now virtually all expenditures will be for health care.A more reasonable alternative is that in the not-too-distant future, the health plan cost trend will decrease to a level at, or near, wage inflation.On this basis, the actuaries project premium rate increases will continue to exceed wage inflation for approximately the next decade, but by less each year, until leveling off at an ultimate rate, assumed to be 3.25 percent in the most recent valuation.Current Health CareCost Trend Rate1% Decrease Assumption 1% IncreaseCity's proportionate share of the net OPEB liability $5,187,727 $5,422,030 $5,664,059 Changes between Measurement Date and Report Date In October 2018, the OPERS Board adopted a change in the investment return assumption, reducing it from 6.5 percent to 6.0 percent.This change will be effective for the 2018 valuation.The exact amount of the impact to the Citys net OPEB liability is not known.Actuarial AssumptionsOP&FOP&Fs total OPEB liability as of December 31, 2017, is based on the results of an actuarial valuation date ofJanuary1,2017,androlled-forwardusinggenerallyacceptedactuarialprocedures.ThetotalOPEB liability is determined by OP&Fs actuaries in accordance with GASB Statement No. 74, as part of their annualvaluation.Actuarialvaluationsofanongoingplaninvolveestimatesofreportedamountsand assumptions about probability of occurrence of events far into the future.Examples include assumptions about future employment mortality, salary increases, disabilities, retirements and employment terminations.Actuarially determined amounts are subject to continual review and potential modifications, as actual results are compared with past expectations and new estimates are made about the future. Projectionsofbenefitsforfinancialreportingpurposesarebasedonthesubstantiveplan(theplanas understood by the employers and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing benefit costs between the employers and plan members to that point.The projection of benefits for financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual funding limitations.Actuarial calculations reflect a long-term perspective.For a newly hired employee, actuarial calculations will take into account the employees entire career with the employer and also take into consideration the benefits, if any, paid to the employee after termination of employment until the death of the employee and any applicable contingent annuitant.In many cases, actuarial calculations reflect several decades of service with the employer and the payment of benefits after termination. - 72  73 - \"","95":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Key methods and assumptions used in the latest actuarial valuation, reflecting experience study results, are presented as follows: Valuation Date January 1, 2017, with actuarial liabilitiesrolled forward to December 31, 2017Actuarial Cost Method Entry Age NormalInvestment Rate of Return 8.0 percentProjected Salary Increases 3.75 percent to 10.5 percentPayroll Growth Inflation rate of 2.75 percent plusproductivity increase rate of 0.5 percentSingle Discount Rate:Currrent Measurement Date 3.24 percentPrior Measurement Date 3.79 percentCost-of-Living Adjustments 3.00 percent simple; 2.2 percent simplefor increases based on the lesser of theincrease in CPI and 3 percent Mortality for non-disabled participants is based on the RP-2014 Total Employee and Healthy Annuitant Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Conduent Modified 2016 Improvement Scale.Rates for surviving beneficiaries are adjusted by 120 percent.Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 MortalityfordisabledretireesisbasedontheRP-2014DisabledMortalityTablesrolledbackto2006, adjustedaccordingtotheratesinthefollowingtable,andprojectedwiththeConduentModified2016 Improvement Scale.Age Police Fire59 or less 35 % 35 %60-69 60 4570-79 75 7080 and up 100 90 The most recent experience study was completed for the five year period ended December 31, 2016; the prior experience study was completed December 31, 2011.The OP&F health care plan follows the same asset allocation and long-term expected real rate of return for each major asset class as the pension plan (See Note 15).DiscountRateThetotalOPEBliabilitywascalculatedusingthediscountrateof3.24percent.The projection of cash flows used to determine the discount rate assumed the contribution from employers and frommemberswouldbecomputedbasedoncontributionrequirementsasstipulatedbyStatestatute.Projected inflows from investment earnings were calculated using the longer-term assumed investment rate of return 8 percent.Based on those assumptions, OP&Fs fiduciary net position was projected to not be able - 73  74 - '","96":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 to make all future benefit payments of current plan members; therefore, a municipal bond rate of 3.16 percent at December 31, 2017, and 3.71 percent at December 31, 2016, was blended with the long-term rate of 8 percent, which resulted in a blended discount rate of 3.24 percent.The municipal bond rate was determined using the S&P Municipal Bond 20 Year High Grade Rate Index.The OPEB plans fiduciary net position was projected to be available to make all projected OPEB payments until 2025.The long-term expected rate of return on health care investments was applied to projected costs through 2025, and the municipal bond rate was applied to all health care costs after that date.Sensitivity of the City's Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate Net OPEB liability is sensitive to changes in the discount rate, and to illustrate the potential impact the following table presents the Citys proportionate share of the net OPEB liability calculated using the discount rate of 3.24 percent, as well as what the Citys proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (2.24 percent), or one percentage point higher (4.24 percent) than the current rate: Current1% Decrease Discount Rate 1% Increase(2.24%) (3.24%) (4.24%)City's proportionate share of the net OPEB liability $9,849,343 $7,879,398 $6,363,598 Sensitivity of the Citys Proportionate Share of the Net OPEB Liability to Changes in the Health Care Cost Trend RateNet OPEB liability is sensitive to changes in the health care cost trend rate.The trend rate is the annual rate at which the cost of covered medical services is assumed to increase from the current year to the next year.Beginning in 2017, the per-capita costs are assumed to change by the following percentages each year:MedicareYear Non-Medicare Non-AARP AARP Rx Drug Part B2017 -0.47% -2.50% 4.50% -0.47% 5.20%2018 7.00% 7.00% 4.50% 7.00% 5.10%2019 6.50% 6.50% 4.50% 6.50% 5.00%2020 6.00% 6.00% 4.50% 6.00% 5.00%2021 5.50% 5.50% 4.50% 5.50% 5.00%2022 5.00% 5.00% 4.50% 5.00% 5.00%2023 and Later 4.50% 4.50% 4.50% 4.50% 5.00% To illustrate the potential impact, the following table presents the Citys proportionate share of the net OPEB liability calculated using the current health care cost trend current rates as outlined in the previous table, a one percent decrease in the trend rates, and a one percent increase in the trend rates:Current1% Decrease Rates 1% IncreaseCity's proportionate share of the net OPEB liability $6,120,858 $7,879,398 $10,249,315 - 74  75 - \"","97":"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 - '","98":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 19Fund BalancesFundbalanceisclassifiedasnonspendable,restricted,committed,assignedand\/orunassignedbased primarilyontheextenttowhichtheCityisboundtoobserveconstraintsimposedupontheuseofthe resources in the government funds.The constraints placed on fund balance for the major governmental funds and all other governmental funds are presented as follows:OtherMaster GovernmentalFund Balances General Capital Funds TotalNonspendable:Inventory $21,850 $0 $87,386 $109,236Prepaids 151,660 0 32,298 183,958Unclaimed Monies 17,037 0 0 17,037Total Nonspendable 190,547 0 119,684 310,231Restricted for:Cemetery 0 0 829,635 829,635Street Maintenance and Repair 0 0 258,355 258,355Police and Fire Pension0 0 41,968 41,968Revolving Loan Program0 0 449,021 449,021Law Enforcement and Education 0 0 44,715 44,715Capital Projects 0 0 40,845 40,845Total Restricted 0 0 1,664,539 1,664,539Committed to:Ambulance 0 0 510,045 510,045Shade Tree 0 0 2,737 2,737Capital Improvements 0 1,409,992 0 1,409,992Total Committed 0 1,409,992 512,782 1,922,774Assigned to:Law Enforcement 9,625 0 0 9,625Police and Fire Uniforms and Equipment 28,626 0 0 28,626Purchases on Order for:General Government 20,700 0 0 20,700Security of Persons and Property 4,660 0 0 4,6602019 Operations 1,318,330 0 0 1,318,330Total Assigned 1,381,941 0 0 1,381,941Unassigned1,284,113 0 0 1,284,113Total Fund Balances $2,856,601 $1,409,992 $2,297,005 $6,563,598- 76  77 - '","99":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 20Jointly Governed OrganizationsCommunity Improvement Corporation of Tuscarawas County (Corporation)The City is associated with the Community Improvement Corporation of Tuscarawas County (Corporation) as a Jointly Governed Organization.The Corporation advances, encourages and promotes the industrial, economic, commercial, and civic development of all Tuscarawas County.The Corporation is operated by TuscarawasCounty,NewPhiladelphia,Dover,Uhrichsville,Dennison,Strasburg,Sugarcreekand Gnadenhutten.It is controlled by twenty-five trustees consisting of the three County Commissioners, the mayor of each participating city and fifteen elected trustees.Each member's control over the operation of the Corporation is limited to its representation on the board.The board exercises total control over the operation ofthecorporationincludingbudgeting,appropriating,contractinganddesignatingmanagement.Each participant'sdegreeofcontrolislimitedtoitsrepresentationontheboard. In2018,theCitymadeno contributions to the Corporation. Tuscarawas County Regional Planning Commission (the Commission)The City is associated with the Tuscarawas County Regional Planning Commission (the Commission) as a Jointly Governed Organization.The Commission is a statutorily created political subdivision of the State.The Commission is jointly governed among Tuscarawas County, municipalities and townships.Of the fifty-nine board members, the City appoints three.Each member's control over the operation of the Commission is limited to its representation on the board.The board exercises total control over the operation of the Commission including budgeting, appropriating, contracting, and designating management. The Commission makes studies, maps, plans, recommendations and reports concerning the physical, environmental, social, economicandgovernmentalcharacteristics,functionsandservicesoftheCounty.In2018,theCity contributed $2,052.Ohio Mid-Eastern Governments Association (OMEGA)TheCityisassociatedwiththeOhioMid-EasternGovernmentsAssociation(OMEGA),whichisaten county regional council of governments comprised of Belmont, Carroll, Coshocton, Columbiana, Guernsey, Harrison, Holmes, Jefferson, Muskingum and Tuscarawas counties.OMEGA was formed to aid and assist the participating counties and political subdivisions within the counties in the application for Appalachian RegionalCommissionandEconomicDevelopmentgrantmonies.OMEGAisgovernedbyaseventeen member executive board comprised of members appointed from each participating county and cities within eachcounty.Citymembershipisvoluntary.ThemayoroftheCityofDoverservesastheCity's representative on the board.Each member's control over the operation of the Association is limited to its representation on the board.The board has total control over the operation of OMEGA, including budgeting, personnel and financial matters.Each member currently pays a per capita membership fee based on the most recent United States census.During 2018, OMEGA received $1,924 from the City of Dover for an annual fee.OMEGA has no outstanding debt. Note 21Joint VentureOhio Municipal Electric Generation Agency (JV2)The City of Dover is a Non-Financing Participant and an Owner Participant with an ownership percentage of 5.22 percent and shares participation with thirty-five other subdivisions within the State of Ohio in the Ohio MunicipalElectricGenerationAgency(OMEGAJV2).OwnerParticipantsownundividedinterests,as - 77  78 - \"","100":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 tenants in common, in the OMEGA JV2 Project in the amount of their respective Project Shares.Purchaser Participants agree to purchase the output associated with their respective Project shares, ownership of which is held in trust for such Purchaser Participants.Pursuant to the OMEGA JV2 Agreement, the participants jointly undertook as either Financing Participants or Non-Financing Participants and as either Owner Participants or Purchaser Participants, the acquisition, construction,andequippingofOMEGAJV2,includingsuchportionsofOMEGAJV2ashavebeen acquired, constructed or equipped by AMP and to pay or incur the costs of the same in accordance with the JV2 Agreement.OMEGA JV2 was created to provide additional sources of reliable, reasonably priced electric power and energy when prices are high or during times of generation shortages or transmission constraints, and to improve the reliability and economic status of the participants respective municipal electric utility system.The Project consists of 138.65 MW of distributed generation of which 134.081 MW is the participants entitlement and 4.569 MW are held in reserve.On dissolution of OMEGA JV2, the net position will be shared by the participants on a percentage of ownership basis.OMEGA JV2 is managed by AMP, which acts as the joint ventures agent.During 2001, AMP issued $50,260,000 of 20 year fixed rate bonds on behalf of the Financing Participants of OMEGA JV2.The net proceeds of the bond issue of $45,904,712 were contributed to OMEGA JV2.On January 3, 2011, AMP redeemed all of the $31,110,000 OMEGA JV2 Project Distributive Generation Bonds then outstanding by borrowing on AMP's revolving credit facility.As such, the remaining outstanding bond principal of the OMEGA JV2 indebtedness was reduced to zero, with the remaining principal balance now residing on the AMP credit facility.As of December 31, 2018, there was no outstanding debt.The Citys net investment and its share of operating results of OMEGA JV2 are reported in the Citys electric fund (an enterprise fund).The Citys net investment in OMEGA JV2 was $346,351 at December 31, 2018.Complete financial statements for OMEGA JV2 may be obtained from AMP or from the State Auditors website at www.ohioauditor.gov. - 78  79 - \"","101":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net Pension LiabilityOhio Public Employees Retirement System - Traditional PlanLast Five Years (1) *2018 2017 2016 2015 2014City's Proportion of the Net Pension Liability0.051327% 0.049141% 0.050168% 0.050310% 0.050310%City's Proportionate Share of the Net Pension Liability $8,052,211 $11,159,086 $8,689,730 $6,067,948 $5,930,894City's Covered Payroll$6,787,315 $6,347,775 $6,243,950 $6,168,050 $5,859,373City's Proportionate Share of the Net Pension Liabilityas a Percentage of its Covered Payroll118.64% 175.80% 139.17% 98.38% 101.22%Plan Fiduciary Net Position as a Percentage of the Total Pension Liability84.66% 77.25% 81.08% 86.45% 86.36%(1) Although this schedule is intended to reflect information for ten years, information prior to 2014 is not available. An additionalcolumn will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which is the prior year end.See accompanying notes to the required supplementary information.- 79 -\"","102":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net Pension AssetOhio Public Employees Retirement System - Combined Plan2018 (1) *2018City's Proportion of the Net Pension Asset0.069728%City's Proportionate Share of the Net Pension Asset $94,922City's Covered Payroll$285,569City's Proportionate Share of the Net Pension Assetas a Percentage of its Covered Payroll-33.24%Plan Fiduciary Net Position as a Percentage of the Total Pension Liability137.28%(1) Amounts for the combined plan are not presented prior to 2018 as the City's participation inthis plan was considered immaterial in previous years.* Amounts presented for each year were determined as of the City's measurement date, which isthe prior year end.See accompanying notes to the required supplementary information.- 80 -\"","103":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net OPEB LiabilityOhio Public Employees Retirement System - OPEB PlanLast Two Years (1) *2018 2017City's Proportion of the Net OPEB Liability0.049930% 0.047960%City's Proportionate Share of the Net OPEB Liability $5,422,030 $4,844,123City's Covered Payroll$7,076,309 $6,623,383City's Proportionate Share of the Net OPEB Liabilityas a Percentage of its Covered Payroll76.62% 73.14%Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability54.14% 54.04%(1) Although this schedule is intended to reflect information for ten years, information prior to2017 is not available.An additional column will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which isthe prior year end.See accompanying notes to the required supplementary information.- 81 -\"","104":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net Pension LiabilityOhio Police and Fire Pension FundLast Five Years (1) *2018 2017 2016 2015 2014City's Proportion of the Net Pension Liability0.1390680% 0.1307700% 0.1366770% 0.1343562% 0.1343562%City's Proportionate Share of the Net Pension Liability $8,535,232 $8,282,840 $8,792,528 $6,960,211 $6,543,568City's Covered Payroll$2,872,766 $2,792,670 $2,758,835 $2,645,273 $2,474,047City's Proportionate Share of the Net Pension Liabilityas a Percentage of its Covered Payroll297.11% 296.59% 318.70% 263.12% 264.49%Plan Fiduciary Net Position as a Percentage of the Total Pension Liability70.91% 68.36% 66.77% 71.71% 73.00%(1) Although this schedule is intended to reflect information for ten years, information prior to 2014 is not available. An additionalcolumn will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which is the prior year end.See accompanying notes to the required supplementary information.- 82 -\"","105":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net OPEB LiabilityOhio Police and Fire Pension FundLast Two Years (1) *2018 2017City's Proportion of the Net OPEB Liability0.1390680% 0.1307700%City's Proportionate Share of the Net OPEB Liability $7,879,398 $6,207,358City's Covered Payroll$2,872,766 $2,792,670City's Proportionate Share of the Net OPEB Liabilityas a Percentage of its Covered Payroll274.28% 222.27%Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability14.13% 15.96%(1) Although this schedule is intended to reflect information for ten years, information prior to2017 is not available.An additional column will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which isthe prior year end.See accompanying notes to the required supplementary information.- 83 -\"","106":"b'City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of City ContributionsOhio Public Employees Retirement SystemLast Six Years (1) (2)2018 2017 2016Net Pension Liability - Traditional Plan Contractually Required Contribution $951,724 $882,351 $761,733Contributions in Relation to theContractually Required Contribution (951,724) (882,351) (761,733)Contribution Deficiency (Excess) $0 $0 $0City Covered Payroll $6,798,029 $6,787,315 $6,347,775Pension Contributions as a Percentage of Covered Payroll14.00% 13.00% 12.00%Net Pension Asset - Combined Plan Contractually Required Contribution $40,046 $37,124 $32,785Contributions in Relation to theContractually Required Contribution (40,046) (37,124) (32,785)Contribution Deficiency (Excess) $0 $0 $0City Covered Payroll $286,043 $285,569 $273,208Pension Contributions as a Percentage of Covered Payroll14.00% 13.00% 12.00%Net OPEB Liability - OPEB Plan (2)Contractually Required Contribution $0 $70,866 $132,516Contributions in Relation to theContractually Required Contribution 0 (70,866) (132,516)Contribution Deficiency (Excess) $0 $0 $0City Covered Payroll (3) $7,084,072 $7,076,309 $6,623,383OPEB Contributions as a Percentage of Covered Payroll0.00% 1.00% 2.00%(1) Although this schedule is intended to reflect information for ten years, information prior to 2013 is not available.An additional column will be added each year.(2) Beginning in 2016, OPERS used one trust fund as the funding vehicle for all health care plans; therefore,information prior to 2016 is not presented.(3) The OPEB plan includes the members from the traditional plan, the combined plan and the member-directedplan. The member-directed pension plan is a defined contribution pension plan; therefore, the pension side is notincluded above.See accompanying notes to the required supplementary information.- 84 -'","107":"b'2015 2014 2013$749,274 $740,166 $761,718(749,274) (740,166) (761,718)$0 $0 $0$6,243,950 $6,168,050 $5,859,37312.00% 12.00% 13.00%$31,945 $31,611 $17,169(31,945) (31,611) (17,169)$0 $0 $0$266,208 $263,425 $132,06912.00% 12.00% 13.00%- 85 -'","108":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of City ContributionsOhio Police and Fire Pension FundLast Ten Years2018 2017 2016 2015Net Pension LiabilityContractually Required Contribution $669,385 $612,937 $593,111 $587,816Contributions in Relation to theContractually Required Contribution (669,385) (612,937) (593,111) (587,816)Contribution Deficiency (Excess) $0 $0 $0 $0City Covered Payroll (1) $3,125,571 $2,872,766 $2,792,670 $2,758,835Pension Contributions as a Percentageof Covered Payroll 21.42% 21.34% 21.24% 21.31%Net OPEB LiabilityContractually Required Contribution $15,628 $14,364 $13,964 $13,794Contributions in Relation to theContractually Required Contribution (15,628) (14,364) (13,964) (13,794)Contribution Deficiency (Excess) $0 $0 $0 $0OPEB Contributions as a Percentageof Covered Payroll 0.50% 0.50% 0.50% 0.50%Total Contributions as a Percentageof Covered Payroll 21.92% 21.84% 21.74% 21.81%(1) The City's covered payroll is the same for Pension and OPEB.See accompanying notes to the required supplementary information.- 86 -\"","109":"b'2014 2013 2012 2011 2010 2009$562,272 $448,347 $366,827 $372,079 $374,823 $349,342(562,272) (448,347) (366,827) (372,079) (374,823) (349,342)$0 $0 $0 $0 $0 $0$2,645,273 $2,474,047 $2,451,108 $2,479,887 $2,501,840 $2,335,74321.26% 18.12% 14.97% 15.00% 14.98% 14.96%$13,226 $89,478 $165,450 $167,392 $168,875 $157,662(13,226) (89,478) (165,450) (167,392) (168,875) (157,662)$0 $0 $0 $0 $0 $00.50% 3.62% 6.75% 6.75% 6.75% 6.75%21.76% 21.74% 21.72% 21.75% 21.73% 21.71%- 87 -'","110":"b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2018 Changes in AssumptionsOPERS PensionAmounts reported beginning in 2017 incorporate changes in assumptions used by OPERS in calculating the total pension liability in the latest actuarial valuation.These new assumptions compared with those used in 2016 and prior are presented as follows:2017 2016 and PriorWage Inflation 3.25 percent 3.75 percentFuture Salary Increases,3.25 to 10.75 percent 4.25 to 10.05 percent including inflation including wage inflation including wage inflationCOLA or Ad Hoc COLA:Pre-January 7, 2013 Retirees 3 percent, simple 3 percent, simplePost-January 7, 2013 Retirees 3 percent, simple through 2018,3 percent, simple through 2018, then 2.15 percent, simple then 2.8 percent, simpleInvestment Rate of Return 7.5 percent 8 percentActuarial Cost Method Individual Entry Age Individual Entry Age Amounts reported beginning in 2017 use mortality rates based on the RP-2014 Healthy Annuitant Mortality Table. For males, Healthy Annuitant Mortality tables were used, adjusted for mortality improvement back to theobservationperiodbaseof2006andthenestablishedthebaseyearas2015.Forfemales,Healthy Annuitant Mortality tables were used, adjusted for mortality improvements back to the observation period base year of 2006 and then established the base year as 2010. The mortality rates used in evaluating disability allowances were based on the RP-2014 Disabled mortality tables, adjusted for mortality improvement back to the observation base year of 2006 and then established the base year as 2015 for males and 2010 for females. Mortality rates for a particular calendar year for both healthy and disabled retiree mortality tables are determined by applying the MP-2015 mortality improvement scale to the previously described tables.Amounts reported for 2016 and prior use mortality rates based on the RP-2000 Mortality Table projected 20 years using Projection Scale AA. For males, 105 percent of the combined healthy male mortality rates were used.For females, 100 percent of the combined healthy female mortality rates were used. The mortality ratesusedinevaluatingdisabilityallowanceswerebasedontheRP-2000MortalityTablewithno projections.For males, 120 percent of the disabled female mortality rates were used set forward two years.For females, 100 percent of the disabled female mortality rates were used.Changes in AssumptionsOP&F PensionAmountsreportedfor2018incorporatechangesinassumptionsusedbyOP&Fincalculatingthetotal pension liability in the latest actuarial valuation.These new assumptions compared with those used in 2017 and prior are presented as follows:2018 2017 and PriorValuation Date January 1, 2017, with actuarial liabilities January 1, 2016, with actuarial liabilitiesrolled forward to December 31, 2017 rolled forward to December 31, 2016Actuarial Cost Method Entry Age Normal Entry Age NormalInvestment Rate of Return 8.0 percent 8.25 percent Projected Salary Increases 3.75 percent to 10.5 percent 4.25 percent to 11 percentPayroll Growth Inflation rate of 2.75 percent plus Inflation rate of 3.25 percent plusproductivity increase rate of 0.5 percent productivity increase rate of 0.5 percentCost of Living Adjustments 3.00 percent simple; 2.2 percent simple 3.00 percent simple; 2.6 percent simplefor increase based on the lesser of the for increase based on the lesser of theincrease in CPI and 3 percent increase in CPI and 3 percent- 76 - - 88 -'","111":"b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2018 Amounts reported for 2018 use valuation, mortality for non-disabled participants is based on the RP-2014 Total Employee and Healthy Annuitant Mortality Tables rolled back to 2006, adjusted according to the rates inthefollowingtable,andprojectedwiththeConduentModified2016ImprovementScale.Ratesfor surviving beneficiaries are adjusted by 120 percent.Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 Amounts reported for 2018 use valuation, mortality for disabled retirees is based on the RP-2014 Disabled Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Conduent Modified 2016 Improvement Scale.Age Police Fire59 or less 35 % 35 %60-69 60 4570-79 75 7080 and up 100 90 Amounts reported for 2017 and prior use valuation, rates of death were based on the RP2000 Combined Table,age-adjustedasfollows.Foractivemembers,setbacksixyears.Fordisabilityretirements,set forward five years for police and three years for firefighters.For service retirements, set back zero years for police and two years for firefighters.For beneficiaries, set back zero years.The rates are applied on a fully generational basis, with a base year of 2009, using mortality improvement Scale AA.Changes in AssumptionsOPERS OPEBFor 2018, the single discount rate changed from 4.23 percent to 3.85 percent.Changes in AssumptionsOP&F OPEBFor 2018, the single discount rate changed from 3.79 percent to 3.24 percent.- 77 - - 89 -'","112":"b' Combining and Individual Fund Statements and Schedules- 105 - - 90 -'","113":"b' Fund DescriptionsNonmajor Governmental FundsNonmajor Special Revenue FundsSpecial revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects.Street Maintenance and Repair FundRequired by the Ohio Revised Code to account for andreportStategasolinetaxandmotorvehicleregistrationfeesthatarerestrictedfor maintenance of streets within the City.State Highway FundRequired by the Ohio Revised Code to account for and report State gasoline tax and motor vehicle registration fees that are restricted for maintenance of State highways within the City.PoliceandFirePensionFundToaccountforandreportpropertytaxesleviedand restrictedforthepaymentofthecurrentandaccruedliabilityforpoliceandfiremens disability and pension benefits.AmbulanceFundToaccountforandreportmoniescollectedfromtheuseofthe ambulancebythecitizensofDoverandDoverTownship,whicharecommittedto expenditures related to ambulance service.CemeteryFundToaccountforandreportrevenuefromthesaleofplotsandinterest restricted for the care and upkeep of the cemetery.Revolving Loan FundTo account for and report initial loans made by the City to local businesses and subsequent repayment of these loans, which is restricted for future loans.Drug Law Enforcement FundTo account for and report monies from mandatory fines for trafficking offenses restricted for the investigation and prosecution of drug cases.Law Enforcement Block Grant FundTo account for and report grant monies restricted for upgrades to police computer systems.This fund had no budgetary activity for 2018.EnforcementandEducationFundToaccountforandreportmoniesreceivedfrom convictions of alcohol related cases restricted for the education of the community at large.Shade Tree FundTo account for and report donations from individuals or organizations committed for the purpose of planting trees. Nonmajor Capital Projects FundCapital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.CommunityHousingImprovementProgram(CHIP)FundToaccountforandreport monies received from the Ohio Regional Development restricted for low income renovations and down payments.- 106 - - 91 -'","114":"b'City of DoverTuscarawas County, OhioCombining Balance SheetNonmajor Governmental FundsDecember 31, 2018Nonmajor Nonmajor TotalSpecial Capital NonmajorRevenue Projects GovernmentalFunds Fund FundsAssets Equity in Pooled Cash andCash Equivalents $2,133,866 $35,823 $2,169,689Materials and Supplies Inventory87,386 0 87,386Accrued Interest Receivable630 0 630Accounts Receivable57,778 5,022 62,800Intergovernmental Receivable 309,840 0 309,840Prepaid Items32,298 0 32,298Income Taxes Receivable 401,705 0 401,705Property Taxes Receivable 139,487 0 139,487Total Assets$3,162,990 $40,845 $3,203,835Liabilities Accounts Payable$29,632 $0 $29,632Accrued Wages49,965 0 49,965Intergovernmental Payable 121,502 0 121,502Total Liabilities201,099 0 201,099Deferred Inflows of Resources Property Taxes137,669 0 137,669Unavailable Revenue568,062 0 568,062Total Deferred Inflows of Resources705,731 0 705,731Fund Balances Nonspendable119,684 0 119,684Restricted1,623,694 40,845 1,664,539Committed512,782 0 512,782Total Fund Balances2,256,160 40,845 2,297,005Total Liabilities, Deferred Inflows ofResources and Fund Balances $3,162,990 $40,845 $3,203,835- 92 -'","115":"b'City of DoverTuscarawas County, OhioCombining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Governmental FundsFor the Year Ended December 31, 2018Nonmajor Nonmajor TotalSpecial Capital NonmajorRevenue Projects GovernmentalFunds Fund FundsRevenuesProperty Taxes $140,203 $0 $140,203Income Taxes 1,510,193 0 1,510,193Intergovernmental 684,018 79,853 763,871Interest 5,164 63 5,227Fines, Licenses and Permits 803 0 803Charges for Services 529,568 0 529,568Other 9,943 15,293 25,236Total Revenues 2,879,892 95,209 2,975,101ExpendituresCurrent:Security of Persons and Property 690,930 0 690,930Transportation 1,362,899 0 1,362,899Public Health Services 817,447 0 817,447Capital Outlay 0 79,853 79,853Debt Service:Principal Retirement 8,753 0 8,753Interest and Fiscal Charges 9,292 0 9,292Total Expenditures 2,889,321 79,853 2,969,174Net Change in Fund Balances (9,429) 15,356 5,927Fund Balances Beginning of Year 2,265,589 25,489 2,291,078Fund Balances End of Year $2,256,160 $40,845 $2,297,005- 93 -'","116":"b'City of DoverTuscarawas County, OhioCombining Balance SheetNonmajor Special Revenue FundsDecember 31, 2018StreetMaintenance State Police andand Repair Highway Fire Pension Ambulance CemeteryAssetsEquity in Pooled Cash andCash Equivalents $178,067 $48,659 $84,838 $502,727 $823,102Materials and Supplies Inventory 87,386 0 0 0 0Accrued Interest Receivable 0 0 0 0 630Accounts Receivable 0 0 0 57,778 0Intergovernmental Receivable 278,483 22,406 8,951 0 0Prepaid Items 22,044 0 0 1,145 9,109Income Taxes Receivable152,967 0 152,967 0 95,771Property Taxes Receivable 0 0 139,487 0 0Total Assets $718,947 $71,065 $386,243 $561,650 $928,612LiabilitiesAccounts Payable $16,639 $0 $0 $12,815 $178Accrued Wages 27,339 0 0 7,344 15,282Intergovernmental Payable 21,545 0 90,962 249 8,746Total Liabilities 65,523 0 90,962 20,408 24,206Deferred Inflows of ResourcesProperty Taxes 0 0 137,669 0 0Unavailable Revenue 337,977 18,727 115,644 30,052 65,662Total Deferred Inflows of Resources 337,977 18,727 253,313 30,052 65,662Fund BalancesNonspendable 109,430 0 0 1,145 9,109Restricted 206,017 52,338 41,968 0 829,635Committed 0 0 0 510,045 0Total Fund Balances315,447 52,338 41,968 511,190 838,744Total Liabilities, Deferred Inflows ofResources and Fund Balances $718,947 $71,065 $386,243 $561,650 $928,612- 94 -'","117":"b'TotalNonmajorLaw Enforcement SpecialRevolving Drug Law Enforcement and Shade RevenueLoan Enforcement Block Grant Education Tree Funds$449,021 $10,765 $427 $33,523 $2,737 $2,133,8660 0 0 0 0 87,3860 0 0 0 0 6300 0 0 0 0 57,7780 0 0 0 0 309,8400 0 0 0 0 32,2980 0 0 0 0 401,7050 0 0 0 0 139,487$449,021 $10,765 $427 $33,523 $2,737 $3,162,990$0 $0 $0 $0 $0 $29,6320 0 0 0 0 49,9650 0 0 0 0 121,5020 0 0 0 0 201,0990 0 0 0 0 137,6690 0 0 0 0 568,0620 0 0 0 0 705,7310 0 0 0 0 119,684449,021 10,765 427 33,523 0 1,623,6940 0 0 0 2,737 512,782449,021 10,765 427 33,523 2,737 2,256,160$449,021 $10,765 $427 $33,523 $2,737 $3,162,990- 95 -'","118":"b'City of DoverTuscarawas County, OhioCombining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Special Revenue FundsFor the Year Ended December 31, 2018StreetMaintenance State Police andand Repair Highway Fire Pension Ambulance CemeteryRevenuesProperty Taxes $0 $0 $140,203 $0 $0Income Taxes 572,143 0 578,511 0 359,539Intergovernmental 616,826 49,290 17,902 0 0Interest 2,870 601 0 0 1,044Fines, Licenses and Permits 0 0 0 0 0Charges for Services 0 0 0 364,947 164,621Other 6,493 0 0 0 3,450Total Revenues 1,198,332 49,891 736,616 364,947 528,654ExpendituresCurrent:Security of Persons and Property 0 0 690,930 0 0Transportation 1,307,844 55,055 0 0 0Public Health Services 0 0 0 291,819 525,628Debt Service:Principal Retirement 0 0 8,753 0 0Interest and Fiscal Charges 0 0 9,292 0 0Total Expenditures 1,307,844 55,055 708,975 291,819 525,628Net Change in Fund Balances (109,512) (5,164) 27,641 73,128 3,026Fund Balances Beginning of Year424,959 57,502 14,327 438,062 835,718Fund Balances End of Year$315,447 $52,338 $41,968 $511,190 $838,744- 96 -'","119":"b'TotalNonmajorLaw Enforcement SpecialRevolving Drug Law Enforcement and Shade RevenueLoan Enforcement Block Grant Education Tree Funds$0 $0 $0 $0 $0 $140,2030 0 0 0 0 1,510,1930 0 0 0 0 684,018649 0 0 0 0 5,1640 0 0 803 0 8030 0 0 0 0 529,5680 0 0 0 0 9,943649 0 0 803 0 2,879,8920 0 0 0 0 690,9300 0 0 0 0 1,362,8990 0 0 0 0 817,4470 0 0 0 0 8,7530 0 0 0 0 9,2920 0 0 0 0 2,889,321649 0 0 803 0 (9,429)448,372 10,765 427 32,720 2,737 2,265,589$449,021 $10,765 $427 $33,523 $2,737 $2,256,160- 97 -'","120":"b'Individual Fund Schedules of Revenues, Expenditures\/Expensesand Changes in Fund Balances\/Equity - Budget (Non-GAAP Basis) and Actual - 108 - - 98 -'","121":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesProperty Taxes $1,626,000 $1,626,000 $1,621,932 ($4,068)Income Taxes 4,314,049 4,314,049 3,990,692 (323,357)Kilowatt per Hour Tax 700,000 700,000 707,148 7,148Intergovernmental 493,372 439,263 479,558 40,295Interest 136,129 120,000 225,498 105,498Fines, Licenses and Permits 29,027 25,500 33,552 8,052Charges for Services 1,096,346 966,450 1,038,079 71,629Contributions and Donations 13,321 13,294 15,208 1,914Other 37,848 29,898 176,104 146,206Total Revenues 8,446,092 8,234,454 8,287,771 53,317ExpendituresCurrent:General Government:Mayor:Salaries and Wages 138,500 138,604 137,704 900Fringe Benefits 79,580 81,268 78,320 2,948Purchased Services 8,850 9,700 8,986 714Materials and Supplies 4,700 5,000 3,960 1,040Total Mayor 231,630 234,572 228,970 5,602Auditor:Salaries and Wages 146,296 146,359 145,524 835Fringe Benefits 107,429 110,340 105,531 4,809Purchased Services 22,000 22,000 21,552 448Materials and Supplies 6,000 6,000 5,165 835Total Auditor 281,725 284,699 277,772 6,927Treasurer:Salaries and Wages 16,673 16,673 16,673 0Fringe Benefits 4,956 5,026 4,916 110Purchased Services 3,150 3,150 3,143 7Materials and Supplies 50 50 4 46Total Treasurer 24,829 24,899 24,736 163Law Director:Salaries and Wages 82,999 82,999 82,999 0Fringe Benefits 44,566 45,716 43,966 1,750Purchased Services 98,550 108,550 95,737 12,813Materials and Supplies 1,500 1,500 184 1,316Total Law Director $227,615 $238,765 $222,886 $15,879(continued)- 99 -'","122":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral Fund (continued)For the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Civil Service Commission:Salaries and Wages $3,000 $3,000 $3,000 $0Fringe Benefits 559 559 556 3Purchased Services 15,030 15,030 11,290 3,740Materials and Supplies 100 100 60 40Total Civil Service Commission 18,689 18,689 14,906 3,783Income Tax Department:Salaries and Wages 110,219 110,219 102,217 8,002Fringe Benefits 64,029 64,029 59,541 4,488Purchased Services 9,349 21,299 16,892 4,407Materials and Supplies 7,000 7,000 3,006 3,994Total Income Tax Department 190,597 202,547 181,656 20,891Council:Salaries and Wages 61,810 61,810 59,142 2,668Fringe Benefits 18,035 18,035 17,709 326Purchased Services 17,000 17,000 13,307 3,693Materials and Supplies 450 450 227 223Total Council 97,295 97,295 90,385 6,910Clerk of Council:Salaries and Wages 7,550 7,550 7,460 90Fringe Benefits 2,250 2,250 2,203 47Purchased Services 3,010 3,010 2,759 251Materials and Supplies 150 150 98 52Total Clerk of Council 12,960 12,960 12,520 440Service Director:Salaries and Wages 19,259 20,142 18,005 2,137Fringe Benefits 68,033 71,683 67,398 4,285Purchased Services 6,700 6,700 6,211 489Materials and Supplies 7,081 7,081 5,855 1,226Total Service Director 101,073 105,606 97,469 8,137Rubbish-Janitor-City Hall:Salaries and Wages 40,298 40,298 39,200 1,098Fringe Benefits 23,536 23,536 21,699 1,837Purchased Services 57,660 57,660 45,757 11,903Total Rubbish-Janitor-City Hall $121,494 $121,494 $106,656 $14,838(continued)- 100 -'","123":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral Fund (continued)For the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Other:Purchased Services $226,382 $229,282 $216,998 $12,284Materials and Supplies 54,000 54,000 44,927 9,073Capital Outlay 56,575 56,575 53,408 3,167Other53,692 53,692 31,047 22,645Total Other 390,649 393,549 346,380 47,169Total General Government 1,698,556 1,735,075 1,604,336 130,739Security of Persons and Property:Police:Salaries and Wages 1,592,733 1,583,690 1,581,172 2,518Fringe Benefits 510,363 539,767 507,915 31,852Purchased Services 83,700 79,325 67,756 11,569Materials and Supplies 71,500 100,000 91,364 8,636Total Police 2,258,296 2,302,782 2,248,207 54,575Traffic Safety:Salaries and Wages 152,770 156,770 154,957 1,813Fringe Benefits 101,809 100,809 83,585 17,224Purchased Services 2,450 2,450 2,026 424Materials and Supplies 39,750 39,750 35,550 4,200Total Traffic Safety 296,779 299,779 276,118 23,661Fire Prevention:Salaries and Wages 1,676,733 1,660,113 1,530,563 129,550Fringe Benefits 521,984 538,603 513,937 24,666Purchased Services 108,075 110,010 105,377 4,633Materials and Supplies 71,000 71,000 52,240 18,760Total Fire Prevention 2,377,792 2,379,726 2,202,117 177,609Director of Public Safety:Salaries and Wages 75,400 75,400 61,288 14,112Fringe Benefits 41,727 41,727 32,466 9,261Purchased Services 2,225 2,825 2,447 378Materials and Supplies 350 1,050 698 352Total Director of Public Safety 119,702 121,002 96,899 24,103Total Security of Persons and Property5,052,569 5,103,289 4,823,341 279,948Public Health Services:County Health Services:Purchased Services $8,800 $8,800 $8,266 $534(continued)- 101 -'","124":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral Fund (continued)For the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Community Environment:Demolition and Mowing:Purchased Services $25,000 $25,000 $17,224 $7,776Building Inspector:Salaries and Wages 71,989 71,989 71,490 499Fringe Benefits 38,742 39,222 37,712 1,510Purchased Services 3,450 3,450 2,899 551Materials and Supplies 1,600 1,600 499 1,101Total Building Inspector 115,781 116,261 112,600 3,661Total Community Environment 140,781 141,261 129,824 11,437Basic Utility Services:Refuse Collections and Disposals:Purchased Services 783,000 783,000 762,829 20,171Leisure Time Activities:Parks and Recreation:Salaries and Wages578,243 575,364 542,687 32,677Fringe Benefits 263,485 269,904 257,047 12,857Purchased Services 112,850 112,850 100,879 11,971Materials and Supplies 113,000 117,000 107,469 9,531Total Leisure Time Activities 1,067,578 1,075,118 1,008,082 67,036Total Expenditures 8,751,284 8,846,543 8,336,678 509,865Excess of Revenues Under Expenditures (305,192) (612,089) (48,907) 563,182Other Financing Sources (Uses)Sale of Capital Assets 1,800 1,800 1,800 0Transfers Out (600,000) (600,000) (300,000) 300,000Total Other Financing Sources (Uses) (598,200) (598,200) (298,200) 300,000Net Change in Fund Balance (903,392) (1,210,289) (347,107) 863,182Fund Balance Beginning of Year 2,854,857 2,854,857 2,854,857 0Prior Year Encumbrances Appropriated 17,235 17,235 17,235 0Fund Balance End of Year $1,968,700 $1,661,803 $2,524,985 $863,182- 102 -'","125":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualMaster Capital FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIncome Taxes $1,892,456 $1,965,000 $1,773,013 ($191,987)Intergovernmental 94,347 98,500 117,614 19,114Contributions and Donations 14,125 14,125 14,125 0Other 99,072 102,875 41,144 (61,731)Total Revenues 2,100,000 2,180,500 1,945,896 (234,604)ExpendituresCapital Outlay 3,279,023 3,948,155 3,133,641 814,514Debt Service:Principal Retirement 252,770 252,770 252,770 0Interest and Fiscal Charges 70,928 70,928 70,928 0Total Debt Service 323,698 323,698 323,698 0Total Expenditures 3,602,721 4,271,853 3,457,339 814,514Net Change in Fund Balance (1,502,721) (2,091,353) (1,511,443) 579,910Fund Balance Beginning of Year 1,489,053 1,489,053 1,489,053 0Prior Year Encumbrances Appropriated 602,721 602,721 602,721 0Fund Balance End of Year $589,053 $421 $580,331 $579,910- 103 -'","126":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualSewer FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesCharges for Services $3,040,166 $3,117,366 $3,259,513 $142,147Other 9,834 9,834 9,834 0Total Revenues 3,050,000 3,127,200 3,269,347 142,147ExpensesSalaries and Wages:Sewer Office 63,082 63,082 61,239 1,843Sewer Disposal Plant 996,504 986,604 928,368 58,236Total Salaries and Wages 1,059,586 1,049,686 989,607 60,079Fringe Benefits:Sewer Office 39,800 39,800 32,796 7,004Sewer Disposal Plant 624,433 634,333 566,637 67,696Total Fringe Benefits 664,233 674,133 599,433 74,700Purchased Services:Sewer Office 71,273 71,273 62,934 8,339Sewer Disposal Plant 374,423 384,423 302,378 82,045Total Purchased Services 445,696 455,696 365,312 90,384Materials and Supplies:Sewer Office 4,000 4,000 2,652 1,348Sewer Disposal Plant 745,630 745,630 725,568 20,062Total Materials and Supplies 749,630 749,630 728,220 21,410Capital Outlay:Sewer Office 21,250 21,250 0 21,250Sewer Disposal Plant 1,235,471 1,235,471 70,973 1,164,498Wastewater Reserve 1,006,810 1,006,810 252,089 754,721Total Capital Outlay 2,263,531 2,263,531 323,062 1,940,469Debt Service:Principal Retirement 642,814 642,814 642,814 0Interest and Fiscal Charges 245,747 245,747 245,747 0Total Debt Service 888,561 888,561 888,561 0Total Expenses 6,071,237 6,081,237 3,894,195 2,187,042Net Change in Fund Equity (3,021,237) (2,954,037) (624,848) 2,329,189Fund Equity Beginning of Year 4,612,676 4,612,676 4,612,676 0Prior Year Encumbrances Appropriated 20,202 20,202 20,202 0Fund Equity End of Year $1,611,641 $1,678,841 $4,008,030 $2,329,189- 104 -'","127":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualElectric FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Revenues Charges for Services$26,350,166 $26,929,000 $28,500,631 $1,571,631Electric Deposits Received 1,957 2,000 28,428 26,428Interest5,064 5,175 27,052 21,877Other345,813 360,000 118,296 (241,704)Total Revenues26,703,000 27,296,175 28,674,407 1,378,232Expenses Salaries and Wages: Electric Office75,159 75,493 74,937 556Electric Distribution1,035,060 1,027,927 991,435 36,492Electric Plant1,658,454 1,627,383 1,607,373 20,010Total Salaries and Wages2,768,673 2,730,803 2,673,745 57,058Fringe Benefits: Electric Office48,251 49,989 47,331 2,658Electric Distribution570,190 578,191 545,841 32,350Electric Plant883,199 914,269 835,146 79,123Total Fringe Benefits1,501,640 1,542,449 1,428,318 114,131Purchased Services: Electric Office121,823 121,823 98,923 22,900Electric Distribution551,473 551,473 333,747 217,726Electric Plant3,499,234 3,499,234 2,479,743 1,019,491Total Purchased Services4,172,530 4,172,530 2,912,413 1,260,117Materials and Supplies: Electric Office7,600 7,600 5,303 2,297Electric Distribution363,541 363,541 331,743 31,798Electric Plant3,631,543 3,771,543 3,710,335 61,208Total Materials and Supplies4,002,684 4,142,684 4,047,381 95,303Purchased Power: Electric Plant$14,547,421 $15,051,421 $15,047,136 $4,285(continued)- 105 -'","128":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualElectric Fund (continued)For the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Capital Outlay: Electric Capital Reserve$100,000 $100,000 $0 $100,000Electric Surplus250,000 250,000 0 250,000Electric Office42,000 42,000 0 42,000Municipal Electric Improvement9,272 9,272 0 9,272Electric Distribution340,887 390,887 221,109 169,778Electric Plant1,448,783 1,448,783 821,276 627,507Total Capital Outlay2,190,942 2,240,942 1,042,385 1,198,557Debt Service: Principal Retirement1,692,889 1,692,889 1,692,637 252Interest and Fiscal Charges205,951 205,951 205,152 799Total Debt Service1,898,840 1,898,840 1,897,789 1,051Electric Deposits Returned: Refunds40,000 40,000 24,765 15,235Total Expenses31,122,730 31,819,669 29,073,932 2,745,737Excess of Revenues Under Expenses before Transfers(4,419,730) (4,523,494) (399,525) 4,123,969Transfers In300,000 300,000 300,000 0Net Change in Fund Equity(4,119,730) (4,223,494) (99,525) 4,123,969Fund Equity Beginning of Year5,389,641 5,389,641 5,389,641 0Prior Year Encumbrances Appropriated1,181,037 1,181,037 1,181,037 0Fund Equity End of Year$2,450,948 $2,347,184 $6,471,153 $4,123,969- 106 -'","129":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualWater FundFor the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Revenues Charges for Services $1,994,195 $1,973,000 $2,330,785 $357,785Intergovernmental0 0 245,000 245,000Interest757 750 5,309 4,559Other5,048 5,000 8,201 3,201Total Revenues2,000,000 1,978,750 2,589,295 610,545Expenses Salaries and Wages:Water Office58,682 58,682 58,539 143Water Plant647,504 688,904 683,666 5,238Total Salaries and Wages 706,186 747,586 742,205 5,381Fringe Benefits:Water Office39,149 39,149 32,364 6,785Water Plant416,354 403,554 366,979 36,575Total Fringe Benefits 455,503 442,703 399,343 43,360Purchased Services:Water Office71,273 71,273 62,876 8,397Water Plant165,312 165,312 113,610 51,702Total Purchased Services 236,585 236,585 176,486 60,099Materials and Supplies:Water Office4,000 4,000 2,652 1,348Water Plant208,550 208,550 165,767 42,783Total Materials and Supplies 212,550 212,550 168,419 44,131Capital Outlay:Water Office21,000 21,000 0 21,000Water Plant199,088 249,088 45,988 203,100Water Surplus564,219 564,219 526,823 37,396Total Capital Outlay $784,307 $834,307 $572,811 $261,496(continued)- 107 -'","130":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualWater Fund (continued)For the Year Ended December 31, 2018Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Debt Service: Principal Retirement$455,000 $455,000 $455,000 $0Interest and Fiscal Charges 45,154 49,454 48,286 1,168Total Debt Service500,154 504,454 503,286 1,168Total Expenses2,895,285 2,978,185 2,562,550 415,635Net Change in Fund Equity(895,285) (999,435) 26,745 1,026,180Fund Equity Beginning of Year1,668,841 1,668,841 1,668,841 0Prior Year Encumbrances Appropriated66,466 66,466 66,466 0Fund Equity End of Year$840,022 $735,872 $1,762,052 $1,026,180- 108 -'","131":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualStreet Maintenance and Repair FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesIncome Taxes $575,000 $575,000 $0Intergovernmental 592,288 614,550 22,262Interest 1,000 2,870 1,870Other 6,712 6,493 (219)Total Revenues 1,175,000 1,198,913 23,913ExpendituresCurrent:Transportation:Street Construction and Reconstruction:Salaries and Wages 674,481 631,644 42,837Fringe Benefits 427,077 386,080 40,997Purchased Services 146,170 134,458 11,712Materials and Supplies 159,573 151,561 8,012Total Expenditures 1,407,301 1,303,743 103,558Excess of Revenues Under Expenditures (232,301) (104,830) 127,471Other Financing Sources Insurance Recovery 0 23,850 23,850Net Change in Fund Balance (232,301) (80,980) 151,321Fund Balance Beginning of Year 226,139 226,139 0Prior Year Encumbrances Appropriated 4,838 4,838 0Fund Balance (Deficit) End of Year ($1,324) $149,997 $151,321- 109 -'","132":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualState Highway FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesIntergovernmental $43,000 $48,832 $5,832Interest 65 601 536Total Revenues 43,065 49,433 6,368ExpendituresCurrent:Transportation:Street Construction and Reconstruction:Materials and Supplies 60,000 59,110 890Net Change in Fund Balance (16,935) (9,677) 7,258Fund Balance Beginning of Year 54,281 54,281 0Fund Balance End of Year $37,346 $44,604 $7,258- 110 -'","133":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualPolice and Fire Pension FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesProperty Taxes $136,700 $140,203 $3,503Income Taxes 575,000 575,000 0Intergovernmental 17,500 17,902 402Other 50 0 (50)Total Revenues 729,250 733,105 3,855ExpendituresCurrent:Security of Persons and Property:Police Disability and Pension:Fringe Benefits 305,000 288,447 16,553Fire Disability and Pension:Fringe Benefits 415,000 409,756 5,244Total Expenditures 720,000 698,203 21,797Net Change in Fund Balance 9,250 34,902 25,652Fund Balance Beginning of Year 49,936 49,936 0Fund Balance End of Year $59,186 $84,838 $25,652- 111 -'","134":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualAmbulance FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesCharges for Services $325,000 $360,750 $35,750Other 25 0 (25)Total Revenues 325,025 360,750 35,725ExpendituresCurrent:Public Health Services:Ambulance:Salaries and Wages 152,500 150,430 2,070Purchased Services 37,300 32,322 4,978Materials and Supplies 100,000 99,949 51Capital Outlay 350,000 350,000 0Total Expenditures 639,800 632,701 7,099Net Change in Fund Balance (314,775) (271,951) 42,824Fund Balance Beginning of Year 424,678 424,678 0Fund Balance End of Year $109,903 $152,727 $42,824- 112 -'","135":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualCemetery FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesIncome Taxes $360,000 $360,000 $0Interest 2,000 7,955 5,955Charges for Services 138,000 164,621 26,621Other 100 3,450 3,350Total Revenues 500,100 536,026 35,926ExpendituresCurrent:Public Health Services:Cemetery:Salaries and Wages 315,370 309,175 6,195Fringe Benefits 180,882 169,160 11,722Purchased Services 20,175 18,656 1,519Materials and Supplies 29,200 27,716 1,484Capital Outlay 3,000 2,458 542Other25,000 0 25,000Total Expenditures 573,627 527,165 46,462Net Change in Fund Balance (73,527) 8,861 82,388Fund Balance Beginning of Year 813,821 813,821 0Prior Year Encumbrances Appropriated 375 375 0Fund Balance End of Year $740,669 $823,057 $82,388- 113 -'","136":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualRevolving Loan FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesInterest $100 $530 $430Charges for Services 11,455 16,925 5,470Total Revenues 11,555 17,455 5,900ExpendituresCurrent:Community Environment:Other Community Environment:Purchased Services 250,000 0 250,000Net Change in Fund Balance (238,445) 17,455 255,900Fund Balance Beginning of Year 431,425 431,425 0Fund Balance End of Year $192,980 $448,880 $255,900- 114 -'","137":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualDrug Law Enforcement FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)Revenues $0 $0 $0ExpendituresCurrent:Security of Persons and Property:Drug Law Enforcement:Materials and Supplies 9,000 0 9,000Net Change in Fund Balance (9,000) 0 9,000Fund Balance Beginning of Year 10,765 10,765 0Fund Balance End of Year $1,765 $10,765 $9,000- 115 -'","138":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualEnforcement and Education FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesFines, Licenses and Permits $600 $803 $203ExpendituresCurrent:Security of Persons and Property:Enforcement and Education:Materials and Supplies 30,000 0 30,000Net Change in Fund Balance (29,400) 803 30,203Fund Balance Beginning of Year 32,720 32,720 0Fund Balance End of Year $3,320 $33,523 $30,203- 116 -'","139":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualShade Tree FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)Revenues $0 $0 $0ExpendituresCurrent:General Government:Land Development:Materials and Supplies 2,000 0 2,000Net Change in Fund Balance (2,000) 0 2,000Fund Balance Beginning of Year 2,737 2,737 0Fund Balance End of Year $737 $2,737 $2,000- 117 -'","140":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualCHIP FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesIntergovernmental $175,000 $79,853 ($95,147)Interest 0 97 97Other 0 10,271 10,271Total Revenues 175,000 90,221 (84,779)ExpendituresCapital Outlay 175,000 79,853 95,147Net Change in Fund Balance 0 10,368 10,368Fund Balance Beginning of Year 25,449 25,449 0Fund Balance End of Year $25,449 $35,817 $10,368- 118 -'","141":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualEmployee Health Insurance FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesCharges for Services $2,970,000 $2,685,356 ($284,644)Other 50,000 83,099 33,099Total Revenues 3,020,000 2,768,455 (251,545)ExpensesPurchased Services 297,000 296,166 834Claims 2,688,000 2,430,383 257,617Total Expenses 2,985,000 2,726,549 258,451Net Change in Fund Equity 35,000 41,906 6,906Fund Equity Beginning of Year 62,254 62,254 0Fund Equity End of Year $97,254 $104,160 $6,906- 119 -'","142":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualCemetery Interment FundFor the Year Ended December 31, 2018Variance withFinal BudgetFinal PositiveBudget Actual (Negative)RevenuesDeposits for Burial Expenses $18,500 $20,809 $2,309Interest 1,550 4,099 2,549Total Revenues 20,050 24,908 4,858ExpensesPurchased Services 500 125 375Other 25,000 24,115 885Total Expenditures 25,500 24,240 1,260Net Change in Fund Equity (5,450) 668 6,118Fund Equity Beginning of Year 239,923 239,923 0Fund Equity End of Year $234,473 $240,591 $6,118- 120 -'","143":"b'ComprehensiveAnnual FinancialReportaa lc li cidoverohio.com ts ti st it Sectionaa SectiontS tSFor the Year Ended DECEMBER 31, 2018'","144":"b'This page intentionally left blank. '","145":"b\"City of DoverTuscarawas County, OhioStatistical SectionThis part of the City of Dover's Comprehensive Annual FinancialReport presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplemental information says about the City's overall health.Contents PageFinancial TrendsThese schedules contain trend information to help the readerunderstand how the City's financial performance and well-beinghave changed over time. S2-S13Revenue CapacityThese schedules contain information to help the reader assess thefactors affecting the City's ability to generate its income taxes and electric revenues. S14-S20Debt CapacityThese schedules present information to help the reader assess theaffordability of the City's current levels of outstanding debt and theCity's ability to issue additional debt in the future. S21-S27Demographic and Economic InformationThese schedules offer demographic and economic indicators to helpthe reader understand the environment within which the City's financial activities take place and to help make comparisons overtime and with other governments. S28-S29Operating InformationThese schedules contain information about the City's operations andresources to help the reader understand how the City's financial information relates to the services the City provides and the activitiesit performs. S30-S37Sources: Unless otherwise noted, the information in these schedules is derivedfrom the Comprehensive Annual Financial Reports for the relevant year.- S1 -\"","146":"b'City of DoverTuscarawas County, OhioNet Position By ComponentLast Ten Years (Accrual Basis of Accounting)(Restated)2018 2017 2016 2015Governmental ActivitiesNet Investment in Capital Assets $19,271,647 $18,599,070 $17,768,347 $14,280,928Restricted 2,038,631 2,044,327 2,152,807 2,000,347Unrestricted (Deficit) (1) (14,152,987) (12,057,003) (3,416,062) (2,031,153)Total Governmental Activities Net Position 7,157,291 8,586,394 16,505,092 14,250,122Business-Type ActivitiesNet Investment in Capital Assets 30,157,689 29,156,990 28,026,128 25,937,921Restricted 0 0 0 0Unrestricted (1) 6,658,972 6,596,488 9,819,626 9,460,161Total Business-Type Activities Net Position 36,816,661 35,753,478 37,845,754 35,398,082Primary GovernmentNet Investment in Capital Assets 49,429,336 47,756,060 45,794,475 40,218,849Restricted2,038,631 2,044,327 2,152,807 2,000,347Unrestricted (Deficit) (1) (7,494,015) (5,460,515) 6,403,564 7,429,008 Total Primary Government Net Position$43,973,952 $44,339,872 $54,350,846 $49,648,204 (1)The City reported the impact of GASB Statement No. 75 on net position beginning in 2017 and the impact of GASB Statement No. 68 on net position beginning in 2014. - S2 -'","147":"b'(Restated)2014 2013 2012 2011 2010 2009 $14,349,226 $14,665,693 $14,711,043 $14,781,422 $14,068,739 $14,563,1452,124,886 1,947,165 1,691,379 1,737,344 2,230,639 3,060,273(3,079,845) 4,465,268 3,306,443 3,398,807 1,060,512 (528,355) 13,394,267 21,078,126 19,708,865 19,917,573 17,359,890 17,095,06325,686,770 23,029,114 22,222,982 22,166,479 22,616,181 22,607,4990 4,560,733 4,135,673 4,002,175 3,941,464 3,960,0337,538,328 7,710,001 8,820,517 9,853,852 9,925,626 7,656,769 33,225,098 35,299,848 35,179,172 36,022,506 36,483,271 34,224,30140,035,996 37,694,807 36,934,025 36,947,901 36,684,920 37,170,6442,124,886 6,507,898 5,827,052 5,739,519 6,172,103 7,020,3064,458,483 12,175,269 12,126,960 13,252,659 10,986,138 7,128,414$46,619,365 $56,377,974 $54,888,037 $55,940,079 $53,843,161 $51,319,364- S3 -'","148":"b'City of DoverTuscarawas County, OhioChanges in Net PositionLast Ten Years(Accrual Basis of Accounting)2018 (1) 2017 2016 2015 (2)Program RevenuesGovernmental Activities:Charges for Services:General Government $439 $197,651 $190,038 $193,071Security of Persons and Property 127,490 581,978 578,568 605,856Transportation 0 0 0 0Public Health Services 526,888 465,738 453,630 481,290Community Environment 793 16,868 16,473 13,972Basic Utility Services 801,718 88,969 77,505 103,846Leisure Time Activities 159,836 124,324 124,958 133,193Subtotal - Charges for Services 1,617,164 1,475,528 1,441,172 1,531,228Operating Grants and Contributions:Security of Persons and Property 17,905 17,898 17,882 17,282Transportation 661,929 661,532 653,132 636,667Public Health Services 0 2,832 0 0Community Environment 0 0 0 0Subtotal - Operating Grants and Contributions 679,834 682,262 671,014 653,949Capital Grants and Contributions:General Government105,869 0 0 0Security of Persons and Property 0 0 0 0Transportation 96,929 415,536 1,544,265 562,235Public Health Services 0 6,018 0 0Community Environment 79,853 0 85,420 45,078Leisure Time Activities 17,797 261,970 812,053 0Subtotal - Capital Grants and Contributions 300,448 683,524 2,441,738 607,313Total Governmental Activities Program Revenues 2,597,446 2,841,314 4,553,924 2,792,490Business-Type Activities:Charges for Services:Sewer 3,298,519 3,189,962 3,445,743 3,345,235Electric 28,197,163 26,987,344 25,761,590 22,789,108Water 2,274,997 2,298,881 2,312,007 2,255,453Subtotal - Charges for Services 33,770,679 32,476,187 31,519,340 28,389,796Capital Grants and ContributionsSewer 0 0 78,397 0Water 245,000 0 65,400 0Subtotal - Capital Grants and Contributions 245,000 0 143,797 0Total Business-Type Activities Program Revenues 34,015,679 32,476,187 31,663,137 28,389,796Total Primary Government Program Revenues $36,613,125 $35,317,501 $36,217,061 $31,182,286- S4 -'","149":"b'2014 2013 2012 2011 2010 2009$341 $378 $0 $0 $0 $0125,303 128,140 60,609 55,291 53,280 39,5570 0 0 195 12 132462,782 461,183 467,755 802,036 355,597 419,19324,165 24,705 0 0 0 0625,544 752,629 841,032 806,117 813,825 785,970118,183 123,229 0 0 0 01,356,318 1,490,264 1,369,396 1,663,639 1,222,714 1,244,852 17,424 17,519 8,357 8,930 18,328 9,928663,548 598,721 605,844 593,393 681,292 548,7310 0 0 0 0 042,000 5,636 48,000 94,400 0 276,833722,972 621,876 662,201 696,723 699,620 835,492 0 0 0 0 0 00 423,951 0 0 0 00 0 207,769 850,056 32,174 00 0 0 0 0 0197,621 312,730 213,863 315,058 305,251 00 0 0 0 0 0197,621 736,681 421,632 1,165,114 337,425 02,276,911 2,848,821 2,453,229 3,525,476 2,259,759 2,080,3443,357,098 3,352,604 3,147,970 3,055,858 3,160,156 3,187,33722,521,381 23,065,550 21,496,934 20,123,656 20,680,073 18,748,9692,114,210 2,104,759 2,124,001 1,993,661 2,021,476 1,962,12927,992,689 28,522,913 26,768,905 25,173,175 25,861,705 23,898,4350 0 0 0 0 00 0 0 0 0 00 0 0 0 0 027,992,689 28,522,913 26,768,905 25,173,175 25,861,705 23,898,435$30,269,600 $31,371,734 $29,222,134 $28,698,651 $28,121,464 $25,978,779(continued)- S5 -'","150":"b'City of DoverTuscarawas County, OhioChanges in Net Position (continued)Last Ten Years(Accrual Basis of Accounting)2018 (1) 2017 2016 2015 (2)ExpensesGovernmental Activities:General Government $2,026,104 $1,898,611 $1,667,919 $1,340,412Security of Persons and Property 6,901,037 5,613,851 5,923,090 4,899,426Transportation 2,388,755 2,334,839 2,172,494 2,704,103Public Health Services 918,470 869,210 765,011 711,562Community Environment 222,825 148,743 136,628 130,931Basic Utility Services 767,118 697,490 603,309 708,629Leisure Time Activities 1,369,916 1,209,073 1,157,740 1,046,395Interest and Fiscal Charges 77,310 85,950 96,888 99,907Total Governmental Activities Expenses 14,671,535 12,857,767 12,523,079 11,641,365Business-Type ActivitiesSewer 4,081,380 3,544,431 3,349,740 3,282,367Electric 27,539,776 26,714,336 24,598,405 21,929,834Water 2,057,171 1,982,129 2,026,537 1,814,774Total Business-Type Activities Expenses 33,678,327 32,240,896 29,974,682 27,026,975Total Primary Government Expenses 48,349,862 45,098,663 42,497,761 38,668,340Net (Expense)\/RevenueGovernmental Activities (12,074,089) (10,016,453) (7,969,155) (8,848,875)Business-Type Activities 337,352 235,291 1,688,455 1,362,821Total Primary Government Net (Expense)\/Revenue ($11,736,737) ($9,781,162) ($6,280,700) ($7,486,054)- S6 -'","151":"b'2014 2013 2012 2011 2010 2009$1,912,267 $2,313,710 $1,809,857 $1,284,689 $1,396,691 $1,394,2025,190,764 5,082,413 5,094,116 4,647,659 4,566,373 4,637,6831,925,102 1,928,227 1,879,829 2,186,664 842,745 3,666,6021,481,578 762,721 808,220 788,705 1,078,392 757,168130,344 268,923 188,273 115,729 106,332 108,259783,122 672,945 629,555 570,453 610,467 532,6101,121,296 1,291,658 1,134,362 1,007,014 2,474,704 1,010,37199,979 113,423 164,403 40,903 9,673 73,24812,644,452 12,434,020 11,708,615 10,641,816 11,085,377 12,180,1433,107,960 3,727,710 3,670,590 3,518,361 2,886,179 2,839,22322,381,043 23,723,046 22,992,501 20,818,346 19,311,806 18,429,5861,840,661 1,802,403 1,854,651 1,931,539 2,047,070 1,715,42527,329,664 29,253,159 28,517,742 26,268,246 24,245,055 22,984,23439,974,116 41,687,179 40,226,357 36,910,062 35,330,432 35,164,377(10,367,541) (9,585,199) (9,255,386) (7,116,340) (8,825,618) (10,099,799)663,025 (730,246) (1,748,837) (1,095,071) 1,616,650 914,201($9,704,516) ($10,315,445) ($11,004,223) ($8,211,411) ($7,208,968) ($9,185,598)(continued)- S7 -'","152":"b'City of DoverTuscarawas County, OhioChanges in Net Position (continued)Last Ten Years(Accrual Basis of Accounting)2018 (1) 2017 2016 2015 (2)General RevenuesGovernmental ActivitiesTaxes:Property Taxes Levied For:General Purposes $1,623,618 $1,624,958 $889,470 $885,041Police and Fire Pension 140,400 139,231 127,726 131,174Kilowatt per Hour Taxes Levied forGeneral Purposes (3) 707,148 678,961 707,221 717,005Income Taxes levied for:General Purposes 4,027,835 4,217,363 4,826,664 4,693,691Street Maintenance and Repair 599,508 513,677 647,687 632,321Cemetery 378,696 318,691 368,074 289,661Police and Fire Pension 615,566 480,120 504,270 296,468Capital Outlay 1,809,114 1,791,360 2,055,521 1,928,981Grants and Entitlements not Restricted to Specific Programs 477,289 516,440 446,054 441,197Unrestricted Contributions 15,208 14,805 20,616 13,771Investment Earnings217,739 169,451 53,653 25,514Miscellaneous332,865 116,572 249,524 249,906Total Governmental Activities General Revenues10,944,986 10,581,629 10,896,480 10,304,730Business-Type ActivitiesInvestment Earnings33,967 18,386 9,485 1,649Miscellaneous391,864 136,424 77,377 208,514Total Business-Type Activities General Revenues425,831 154,810 86,862 210,163Total Primary Government General Revenues 11,370,817 10,736,439 10,983,342 10,514,893 TransfersGovernmental Activities (300,000) (620,240) (672,355) (600,000)Business-Type Activities 300,000 620,240 672,355 600,000Change in Net PositionGovernmental Activities (1,429,103) (55,064) 2,254,970 855,855Business-Type Activities 1,063,183 1,010,341 2,447,672 2,172,984Total Primary Government Change in Net Position ($365,920) $955,277 $4,702,642 $3,028,839(1) The City reported the impact of GASB Statement No. 75 on expenses beginning in 2018. (2) The City reported the impact of GASB Statement No. 68 on expenses beginning in 2015. (3) Prior to 2014, Kilowatt per Hour Tax was reported as Grants and Entitlements not Restricted to Specific Programs. - S8 -'","153":"b'2014 2013 2012 2011 2010 2009$897,494 $875,654 $748,044 $756,066 $785,909 $1,027,642132,413 130,611 135,398 143,431 155,799 155,866712,312 0 0 0 0 05,131,043 4,700,061 3,377,249 4,018,591 3,802,963 2,257,720677,859 560,660 469,110 522,226 611,838 438,574392,274 360,872 316,019 348,053 356,637 316,676569,628 579,482 409,554 405,322 482,557 340,0002,187,243 2,005,426 1,607,109 1,283,425 896,384 2,138,200401,495 1,352,561 1,406,047 1,868,255 1,627,904 1,243,08220,108 14,700 0 0 0 011,633 18,961 29,144 61,496 81,244 333,594275,643 355,472 549,004 267,158 289,210 187,09411,409,145 10,954,460 9,046,678 9,674,023 9,090,445 8,438,4484,976 1,153 913 975 4,417 21,616699,450 849,769 904,590 633,331 637,903 287,546704,426 850,922 905,503 634,306 642,320 309,16212,113,571 11,805,382 9,952,181 10,308,329 9,732,765 8,747,6100 0 0 0 0 00 0 0 0 0 01,041,604 1,369,261 (208,708) 2,557,683 264,827 (1,661,351)1,367,451 120,676 (843,334) (460,765) 2,258,970 1,223,363$2,409,055 $1,489,937 ($1,052,042) $2,096,918 $2,523,797 ($437,988)- S9 -'","154":"b'City of DoverTuscarawas County, OhioFund Balances, Governmental FundsLast Ten Years(Modified Accrual Basis of Accounting)2018 2017 2016 2015General Fund Nonspendable $190,547 $122,337 $123,849 $122,239 Assigned 1,381,941 1,164,409 848,548 993,022 Unassigned 1,284,113 1,915,427 1,814,711 1,736,876 Unreserved N\/A N\/A N\/A N\/ATotal General Fund 2,856,601 3,202,173 2,787,108 2,852,137All Other Governmental Funds Nonspendable 119,684 134,459 135,626 161,080 Restricted 1,664,539 1,717,633 1,672,921 1,600,840 Committed 1,922,774 2,672,918 2,242,418 2,693,533 Unassigned (Deficit) 0 0 (24,187) 0 Reserved N\/A N\/A N\/A N\/A Unreserved, Undesignated, Reported in:Special Revenue funds N\/A N\/A N\/A N\/ACapital Projects fundsN\/A N\/A N\/A N\/ATotal All Other Governmental Funds 3,706,997 4,525,010 4,026,778 4,455,453Total Governmental Funds $6,563,598 $7,727,183 $6,813,886 $7,307,590Note:During 2010, the City implemented GASB Statement No. 54.- S10 -'","155":"b'2014 2013 2012 2011 2010 2009$109,557 $115,155 $103,704 $76,178 $105,973 N\/A475,892 1,085,489 1,042,593 103,666 90,960 N\/A1,417,828 1,073,477 791,688 1,925,702 963,133 N\/AN\/A N\/A N\/A N\/A N\/A $573,4652,003,277 2,274,121 1,937,985 2,105,546 1,160,066 573,465142,542 131,692 164,478 169,337 137,508 N\/A1,564,315 1,577,064 1,444,346 1,439,977 1,262,129 N\/A2,279,900 2,324,688 1,906,934 1,473,463 1,039,249 N\/A(41,200) (45,780) (75,785) (123,350) (116,296) N\/AN\/A N\/A N\/A N\/A N\/A 625,665N\/A N\/A N\/A N\/A N\/A 1,175,161N\/A N\/A N\/A N\/A N\/A 846,2523,945,557 3,987,664 3,439,973 2,959,427 2,322,590 2,647,078$5,948,834 $6,261,785 $5,377,958 $5,064,973 $3,482,656 $3,220,543- S11 -'","156":"b'City of DoverTuscarawas County, OhioChanges in Fund Balances, Governmental FundsLast Ten Years(Modified Accrual Basis of Accounting)2018 2017 2016 2015Revenues Property Taxes$1,761,547 $1,765,821 $1,018,015 $1,018,379Income Taxes7,178,039 8,348,725 7,957,334 9,061,247Kilowatt per Hour Tax (1)707,148 678,961 707,221 717,005Intergovernmental1,345,160 1,758,870 3,509,108 1,553,872Interest217,739 169,451 53,653 25,514Fines, Licenses and Permits34,990 34,503 33,901 32,586Charges for Services1,573,677 1,462,778 1,408,617 1,455,957Contributions and Donations29,333 103,345 22,721 89,671Other239,268 67,025 206,458 207,323Total Revenues13,086,901 14,389,479 14,917,028 14,161,554Expenditures Current: General Government1,474,502 1,552,030 1,461,851 1,321,341Security of Persons and Property5,545,221 5,042,819 4,748,834 4,613,982Transportation1,362,899 1,282,274 1,188,000 1,231,769Public Health Services825,713 777,355 717,291 695,417Community Environment130,524 131,686 126,128 132,555Basic Utility Services 767,118 697,490 603,309 708,629Leisure Time Activities1,008,759 1,032,391 940,840 911,380Capital Outlay2,493,332 2,058,238 4,740,298 2,246,225Debt Service: Principal Retirement263,669 259,754 240,301 240,107Interest and Fiscal Charges80,549 89,065 96,061 101,393Issuance Costs0 0 0 0Total Expenditures13,952,286 12,923,102 14,862,913 12,202,798Excess of Revenues Over(Under) Expenditures(865,385) 1,466,377 54,115 1,958,756Other Financing Sources (Uses) Inception of Capital Lease0 0 10,856 0Sale of Capital Assets 1,800 12,678 0 0General Obligation Bonds Issued0 0 0 0Notes Issued0 0 0 0Loans Issued 0 10,392 41,325 0Premium on Debt Issuance0 0 0 0Payment to Refund Notes0 0 0 0Insurance Recoveries 0 23,850 0 0Transfers In0 0 0 0Transfers Out(300,000) (600,000) (600,000) (600,000)Total Other Financing Sources (Uses)(298,200) (553,080) (547,819) (600,000)Net Change in Fund Balances($1,163,585) $913,297 ($493,704) $1,358,756Debt Service as a Percentage of NoncapitalExpenditures2.9% 3.1% 3.2% 3.1%Note:The large increase in debt service in 2011 is due to issuing general obligation bonds to retire notes.(1) Prior to 2014, Kilowatt per Hour Tax was reported as Intergovernmental.- S12 -'","157":"b'2014 2013 2012 2011 2010 2009$1,034,679 $1,009,800 $890,268 $898,970 $944,163 $1,175,2807,589,555 7,626,454 6,609,398 6,416,265 5,641,156 5,618,512712,312 0 0 0 0 01,450,826 2,776,288 2,722,755 3,648,133 2,417,233 2,179,04311,633 18,961 29,144 61,496 81,244 333,59432,803 35,640 60,609 55,486 53,292 39,6891,391,234 1,419,987 1,261,803 1,215,871 1,188,938 1,163,08520,108 14,700 0 2,740 0 0240,256 352,689 472,561 127,081 146,375 187,09412,483,406 13,254,519 12,046,538 12,426,042 10,472,401 10,696,2971,840,339 2,124,429 1,717,237 1,115,260 1,114,329 1,218,9054,674,192 4,272,192 4,396,320 4,331,070 4,041,571 4,092,0271,300,051 1,158,730 1,157,078 1,037,961 1,212,992 1,181,395994,453 735,189 751,935 707,902 804,618 703,975127,164 259,771 190,316 111,227 103,808 98,389783,122 672,945 629,555 570,453 610,467 532,610973,292 831,149 913,126 829,489 823,753 837,2961,769,293 1,989,870 1,639,805 2,528,446 2,543,177 2,959,903231,639 210,334 208,377 2,646,521 106,252 105,995102,812 116,083 129,804 63,678 20,181 76,2840 0 0 36,229 0 012,796,357 12,370,692 11,733,553 13,978,236 11,381,148 11,806,779(312,951) 883,827 312,985 (1,552,194) (908,747) (1,110,482)0 0 0 0 0 00 0 0 0 0 00 0 0 2,670,000 0 00 0 0 0 2,640,000 2,100,0000 0 0 428,614 530,860 00 0 0 35,897 0 00 0 0 0 (2,000,000) (2,100,000)0 0 0 0 0 024,000 0 0 0 0 0(24,000) 0 0 0 0 00 0 0 3,134,511 1,170,860 0($312,951) $883,827 $312,985 $1,582,317 $262,113 ($1,110,482)3.0% 2.9% 3.2% 22.0% 1.2% 1.6%- S13 -'","158":"b\"City of DoverTuscarawas County, OhioIncome Tax Rate, Revenue Base, and CollectionsLast Ten Years PercentagePercentage Percentage of Taxesof Taxes of Taxes Taxes from fromTax Tax Total Tax Taxes From from Taxes From from Individual IndividualYear Rate (1) Collected (2) Withholding Withholding Net Profits Net Profits Payments Payments2018 1.50% $7,584,656 $5,823,574 76.78% $915,430 12.07% $845,652 11.15%2017 1.50 8,382,969 5,719,736 68.23 1,813,333 21.63 849,900 10.142016 1.50 8,274,560 6,110,563 73.85 1,249,684 15.10 914,313 11.052015 1.50 8,828,196 5,447,276 61.70 2,529,964 28.66 850,956 9.642014 1.50 7,795,811 5,248,140 67.32 1,693,250 21.72 854,421 10.962013 1.50 7,571,745 4,894,478 64.64 1,869,111 24.69 808,156 10.672012 1.50 6,751,331 4,780,617 70.81 1,271,276 18.83 699,438 10.362011 1.50 6,304,720 4,464,372 70.81 1,178,983 18.70 661,365 10.492010 1.50 5,898,575 4,174,421 70.77 1,072,951 18.19 651,203 11.042009 1.50 5,865,095 4,164,218 71.00 997,066 17.00 703,811 12.00Source:City Income Tax Department(1) The City's basic income tax rate may only be increased by a majority vote of the City's residents.(2) Gross Collections - Cash Basis of AccountingNote:The City is statutorily prohibited from presenting individual taxpayer information.Income Tax Collections for the Last 10 Years$10$9$8$7$6Millions of Dollars$5$4$3$2$1$02018 2017 2016 2015 2014 2013 2012 2011 2010 2009Withholding Net Profits Payments- S14 -\"","159":"b'This page intentionally left blank.- S15 -'","160":"b'City of DoverTuscarawas County, OhioElectric Sales (in MWH) and Number of Customers by TypeLast Ten Years2018 2017 2016 2015Electric Sold (MWH) (000)Residential 57,729 53,000 57,572 57,404Commercial 29,641 27,935 30,907 30,546Industrial 145,542 141,185 142,506 143,035Total 232,912 222,120 230,985 230,985Number of CustomersResidential 5,813 5,817 5,828 5,831Commercial 892 891 888 879Industrial 111 110 107 103Total 6,816 6,818 6,823 6,813Source:City Records- S16 -'","161":"b'2014 2013 2012 2011 2010 200958,765 56,788 58,606 59,323 60,813 55,83031,189 30,044 30,049 30,758 30,437 27,042146,636 140,649 141,896 138,487 141,090 128,300236,590 227,481 230,551 228,568 232,340 211,1725,794 5,777 5,772 5,775 5,770 5,762871 871 862 848 841 836103 102 102 113 117 1226,768 6,750 6,736 6,736 6,728 6,720- S17 -'","162":"b'City of DoverTuscarawas County, OhioElectric Rates (Per Month)Last Ten Years2018 2017 2016 2015Type of Customer:Residential:Customer Charge $6.99000 $6.92000 $6.85000 $6.78000First 800 KWH 0.12711 0.12585 0.12460 0.12337Next 700 KWH - per KWH 0.12129 0.12009 0.11890 0.11772All Over 1500 KWH - per KWH 0.11356 0.11244 0.11133 0.11023Commercial:Customer Charge 6.62000 6.55000 6.49000 6.43000First 50 KWH per KW of demand - per KWH 0.16275 0.16114 0.15954 0.15796Next 150 KWH per KW of demand - per KWHFirst 3,000 KWH per KWH 0.14161 0.14021 0.13882 0.13745Over 3,000 KWH per KWH 0.11912 0.11794 0.11677 0.11561For all remaining KWH per KWH 0.10503 0.10399 0.10296 0.10194Industrial (per KVA):Minimum Charge - per KVA of demand 2.75000 2.75000 2.75000 2.75000First 30 KWH per KVA of demand - per KWH 0.18142 0.17962 0.17784 0.17608Next 170 KWH per KVA of demand2,000 KWH - per KWH 0.13668 0.13535 0.13399 0.132668,000 KWH - per KWH 0.12337 0.12215 0.12094 0.1197490,000 KWH - per KWH 0.11087 0.10977 0.10868 0.10760Over 100,000 KWH - per KWH 0.10232 0.10131 0.10031 0.09932Over 200 KWH per KVA of demandFirst 200,000 KWH - per KWH 0.09206 0.09113 0.09025 0.08936All remaining KWH - per KWH 0.08609 0.08524 0.08440 0.08356Source:City RecordsNote:Rates can be changed with approval by City Council.- S18 -'","163":"b'2014 2013 2012 2011 2010 2009$6.71000 $5.97000 $5.97000 $5.97000 $5.97000 $5.970000.12215 0.06107 0.06107 0.06107 0.06107 0.061070.11655 0.05609 0.05609 0.05609 0.05609 0.056090.10914 0.04950 0.04950 0.04950 0.04950 0.049506.37000 5.97000 5.97000 5.97000 5.97000 5.970000.15640 0.09900 0.09900 0.09900 0.09900 0.099000.13609 0.07997 0.07997 0.07997 0.07997 0.079970.11447 0.05970 0.05970 0.05970 0.05970 0.059700.10093 0.04701 0.04701 0.04701 0.04701 0.047012.75000 2.75000 2.75000 2.75000 2.75000 2.750000.17434 0.12189 0.12189 0.12189 0.12189 0.121890.13135 0.08010 0.08010 0.08010 0.08010 0.080100.11855 0.06765 0.06765 0.06765 0.06765 0.067650.10653 0.05597 0.05597 0.05597 0.05597 0.055970.09834 0.04801 0.04801 0.04801 0.04801 0.048010.08848 0.03842 0.03842 0.03842 0.03842 0.038420.08273 0.03283 0.03283 0.03283 0.03283 0.03283- S19 -'","164":"b'City of DoverTuscarawas County, OhioPrincipal Electric Customers2018 and 20092018MWH Percentage ofCustomer Sold Total MWH SoldDover Chemical Corporation 20,650 8.87 %Kraton Chemical Corporation20,268 8.70Allied Machine and Engineering Corporation 11,371 4.88Meteor Sealing Systems, LLC 10,866 4.67Cleveland Clinic Union Hospital 10,253 4.40Deflecto Corporation 9,696 4.16Zimmer Patient Care Division5,277 2.27Buehlers Food Market, Incorporated 3,978 1.71Inca Presswood Pallets, Ltd 3,730 1.60Giant Eagle, Incorporated 3,264 1.40Totals 99,353 42.66 %Total MWH Sold 232,9122009MWH Percentage ofCustomer Sold Total MWH SoldArizona Chemical Corporation 28,578 13.53 %Dover Chemical Corporation 21,009 9.95Allied Machine and Engineering Corporation 10,860 5.14Union Hospital 10,711 5.07Inca Presswood Pallets, Ltd 6,647 3.15Meteor Sealing Systems, LLC 5,898 2.79Zimmer Patient Care Division5,124 2.43Rolite Plastics, Incorporated 4,971 2.35Buehlers Food Market, Incorporated 4,574 2.17Giant Eagle, Incorporated 4,153 1.97Totals 102,525 48.55 %Total MWH Sold 211,172Source:City Records- S20 -'","165":"b\"City of DoverTuscarawas County, OhioComputation of Direct and Overlapping Debt Attributable to Governmental ActivitiesDecember 31, 2018Debt Overlapping Amount ofAttributable to Percentage Direct andGovernmental Applicable to OverlappingActivities Dover (1) DebtDirect Debt: City of Dover General Obligation Bonds$1,928,333 100.00 % $1,928,333State Infrastructure Bank Loan120,977 100.00 120,977OPWC Loans61,031 100.00 61,031Capital Lease 5,057 100.00 5,057Total Direct Debt2,115,398 2,115,398Overlapping Debt:Payable from Property Taxes Dover City School District Bonds25,541,149 69.06 17,638,717Tuscarawas County General Obligation Bonds817,167 13.58 110,971Tuscarawas County Bond Anticipation Notes456,000 13.58 61,925Payable from Other Sources Dover City School District Capital Leases134,589 69.06 92,947Tuscarawas County Capital Lease7,770,921 13.58 1,055,291Total Overlapping Debt34,719,826 18,959,851Total$36,835,224 $21,075,249Source:Tuscarawas County, Ohio; County Auditor(1)Overlapping percentages were calculated by dividing each overlapping subdivision's assessed valuation within the City by the subdivision's total assessed valuation.- S21 -\"","166":"b\"City of DoverTuscarawas County, OhioRatios of Outstanding Debt by TypeLast Ten YearsGovernmental ActivitiesPercentageGeneral Bond Actualof ActualObligation Anticipation Taxable Value Taxable Value PerYear Bonds Notes Loans Capital Lease Total of Property of Property Capita (1)2018 $1,928,333 $0 $182,008 $5,057 $2,115,398 $744,240,200 0.28 % $1662017 2,045,128 0 319,778 7,203 2,372,109 730,826,143 0.32 1852016 2,161,923 0 443,712 9,239 2,614,874 684,167,229 0.38 2032015 2,273,717 0 523,024 0 2,796,741 679,827,000 0.41 2182014 2,385,512 0 645,416 0 3,030,928 674,320,771 0.45 2352013 2,497,307 0 759,657 0 3,256,964 666,952,486 0.49 2522012 2,604,102 0 857,898 0 3,462,000 668,288,486 0.52 2682011 2,705,897 0 959,474 0 3,665,371 714,079,200 0.51 2862010 0 2,640,000 530,860 0 3,170,860 729,445,967 0.43 2472009 0 2,100,000 0 0 2,100,000 898,534,287 0.23 154Business-Type ActivitiesGeneral Bond PercentageObligation OWDA Revenue Anticipation Total of Personal PerYear Bonds Loans Bonds Notes Debt (2) Income (1) Capita (1)2018 $5,783,023 $7,708,176 $2,600,000 $0 $18,206,597 5.09 % $1,4262017 6,573,640 8,350,990 3,755,000 0 21,051,739 6.19 1,6392016 7,344,257 8,973,411 4,900,000 0 23,832,542 7.49 1,8482015 8,099,875 9,576,086 6,020,000 0 26,492,702 8.45 2,0612014 6,175,492 10,159,641 7,110,000 0 26,476,061 9.51 2,0522013 6,486,109 10,641,507 8,619,848 0 29,004,428 10.42 2,2482012 6,796,726 11,206,348 9,666,534 0 31,131,608 11.18 2,4132011 7,087,343 11,753,270 10,658,220 0 33,164,204 11.99 2,5862010 0 12,282,841 11,723,698 6,900,000 34,077,399 12.32 2,6572009 0 12,795,611 12,655,641 7,200,000 34,751,252 13.49 2,553Source:Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1)See S28 for population and personal income data.(2)Includes general bonded debt, other governmental debt and business-type activities debt, presented net.- S22 -\"","167":"b'Primary GovernmentTotal PercentageGeneral of ActualObligation Taxable Value PerBonds of Property Capita (1)$7,711,356 1.04 % $6048,618,768 1.18 6719,506,180 1.39 73710,373,592 1.53 8078,561,004 1.27 6638,983,416 1.35 6969,400,828 1.41 7299,793,240 1.37 7640 0.00 00 0.00 0- S23 -'","168":"b\"City of DoverTuscarawas County, OhioLegal Debt Margin InformationLast Ten Years2018 2017 2016 2015Overall Legal Debt Limit(10.5% of Assessed Valuation) $27,350,827 $26,857,861 $25,143,146 $24,983,642Net Debt Applicable to Debt Limit 1,966,031 2,101,374 2,226,325 2,305,000Overall Legal Debt Margin(10.5% of Assessed Valuation) $25,384,796 $24,756,487 $22,916,821 $22,678,642Legal Debt Margin as a Percentage of Debt Limit 92.81% 92.18% 91.15% 90.77%Unvoted Legal Debt Limit(5.5% of Assessed Valuation) $14,326,624 $14,068,403 $13,170,219 $13,086,670Net Debt Applicable to Debt Limit 1,966,031 2,101,374 2,226,325 2,305,000Unvoted Legal Debt Margin(5.5% of Assessed Valuation) $12,360,593 $11,967,029 $10,943,894 $10,781,670Legal Debt Margin as a Percentage of Debt Limit 86.28% 85.06% 83.10% 82.39%Legal Debt Margin Calculation for the Year Ended December 31, 2018Overall Margin Unvoted MarginWithin 10.5% Within 5.5%Assessed property value$260,484,070 $260,484,070Debt Limitation (percentage of assessed property value)$27,350,827 $14,326,624Gross Indebtedness18,317,536 18,317,536Less: Revenue Bonds(2,600,000) (2,600,000)General Obligation Bonds - Enterprise Funds (5,710,000) (5,710,000)SIB Loan(120,977) (120,977)OWDA Loan(7,708,176) (7,708,176)Police and Fire Pension(212,352) (212,352)Net Debt Applicable to Debt Limit1,966,031 1,966,031Legal Debt Margin Within Limitations$25,384,796 $12,360,593Note: Under State of Ohio finance law, the City of Dover's outstanding general obligation debt that is supported through real estate valueshould not exceed 10.5 percent of total assessed property value. In addition, the outstanding general obligation debt net of voted debtshould not exceed 5.5 percent of total assessed property value. By law, the general obligation debt subject to the limitation is offset byamounts set aside for repaying general obligation bonds. - S24 -\"","169":"b'2014 2013 2012 2011 2010 2009$24,781,288 $24,510,504 $24,559,602 $24,559,602 $26,242,211 $27,400,4272,430,000 2,550,000 2,665,000 2,770,000 2,740,000 2,200,000$22,351,288 $21,960,504 $21,894,602 $21,789,602 $23,502,211 $25,200,42790.19% 89.60% 89.15% 88.72% 89.56% 91.97%$12,980,675 $12,838,835 $12,864,553 $12,864,553 $13,746,025 $14,352,6052,430,000 2,550,000 2,665,000 2,770,000 2,740,000 2,200,000$10,550,675 $10,288,835 $10,199,553 $10,094,553 $11,006,025 $12,152,60581.28% 80.14% 79.28% 78.47% 80.07% 84.67%- S25 -'","170":"b'City of DoverTuscarawas County, OhioPledged Revenue CoverageMortgage Revenue Bonds - WaterLast Ten YearsDebt Service (3)Direct Net RevenueGross Operating Available forYear Revenues (1) Expenses (2) Debt Service Principal Interest Coverage2018 $2,538,861 $1,646,344 $892,517 $455,000 $48,286 1.772017 2,317,707 1,525,346 792,361 455,000 58,718 1.542016 2,317,258 1,516,551 800,707 440,000 67,694 1.582015 2,261,075 1,318,507 942,568 425,000 75,664 1.882014 2,131,554 1,218,259 913,295 170,000 99,734 3.392013 2,118,602 1,130,110 988,492 330,000 165,533 1.992012 2,256,604 1,226,020 1,030,584 320,000 137,183 2.252011 2,018,126 1,154,185 863,941 310,000 187,141 1.742010 2,045,222 1,329,484 715,738 300,000 201,361 1.432009 1,994,092 1,045,257 948,835 290,000 189,176 1.98(1)Gross revenues include operating revenues, transfers and interest income in accordance with bond indentures.(2)Direct operating expenses do not include depreciation and amortization expense.(3)Annual debt service requirements include principal and interest on revenue bonds only.- S26 -'","171":"b'City of DoverTuscarawas County, OhioPledged Revenue CoverageMortgage Revenue Bonds - ElectricLast Ten YearsDebt Service (3)Direct Net RevenueGross Operating Available forYear Revenues (1) Expenses (2) Debt Service Principal Interest Coverage2018 $28,649,207 $26,085,685 $2,563,522 $700,000 $18,973 3.572017 27,714,175 25,258,029 2,456,146 690,000 28,265 3.422016 26,443,201 23,065,791 3,377,410 680,000 37,548 4.712015 23,593,649 20,480,922 3,112,727 665,000 46,575 4.372014 23,192,677 20,894,165 2,298,512 600,000 309,300 2.532013 23,880,871 22,250,673 1,630,198 700,000 236,897 1.742012 22,115,910 21,232,477 883,433 655,000 269,647 0.962011 20,637,660 19,126,461 1,511,199 630,000 294,847 1.632010 21,275,915 16,922,317 4,353,598 605,000 319,047 4.712009 18,953,012 17,290,371 1,662,641 590,000 362,835 1.74(1)Gross revenues include operating revenues, transfers and interest income in accordance with bond indentures.(2)Direct operating expenses do not include depreciation and amortization expense.(3)Annual debt service requirements include principal and interest on revenue bonds only.- S27 -'","172":"b'City of DoverTuscarawas County, OhioDemographic and Economic StatisticsLast Ten YearsPersonal MedianTotal Personal Income Household UnemploymentYear Population (1) Income (2) Per Capita (1) Income (1) Rate (3)2018 12,766 $357,843,746 $28,031 $48,828 4.6%2017 12,843 340,056,954 26,478 47,451 4.72016 12,899 318,050,643 24,657 44,083 4.92015 12,857 313,479,374 24,382 44,223 5.42014 12,904 278,390,896 21,574 43,951 4.82013 12,904 278,390,896 21,574 43,951 6.22012 12,904 278,390,896 21,574 43,951 7.52011 12,826 276,708,124 21,574 43,951 7.52010 12,826 276,708,124 21,574 43,95110.52009 13,612 257,647,936 18,928 44,604 9.2(1) Source:U.S. Census Bureau(2) Computation of per capita personal income multiplied by population(3) Source:Ohio Department of Job and Family Services- S28 -'","173":"b'City of DoverTuscarawas County, OhioPrincipal Employers2018 and 20092018Employer EmployeesCleveland Clinic Union Hospital 1,274Allied Machine and Engineering Corporation 500Meteor Sealing Systems, LLC 463Zimmer Patient Care Division 392Hennis Care Center, Incorporated 335Park Village Health Care Center296Dover City School District 289New Dawn Health Care 262Marlite, Incorporated 172City of Dover 155Total 4,138Total Employment within the City n\/a2009Employer EmployeesUnion Hospital 745Allied Machine and Engineering Corporation 320Zimmer Patient Care Division 249Dover City School District 242Buehlers Food Market, Incorporated 222Marlite, Incorporated 159Park Village Health Care Center157City of Dover 152Hennis Care Center, Incorporated 150New Dawn Health Care 135Total 2,531Total Employment within the City n\/aSource:City Recordsn\/a - Information not available- S29 -'","174":"b'City of DoverTuscarawas County, OhioFull-Time Equivalent City Government Employees by Function\/ProgramLast Ten YearsFunction\/Program 2018 2017 2016 2015 2014General GovernmentMayor and Council 11.0 11.0 11.0 11.0 11.0Auditor 3.0 3.0 3.0 3.0 3.0Treasurer 0.5 0.5 0.5 0.5 0.5Law 1.0 1.0 1.0 1.0 1.0Civil Service Commission 1.5 3.0 1.5 1.0 1.5Income Tax Department 2.5 2.5 2.5 2.5 2.5Service Director 2.0 2.0 2.0 2.0 2.0Janitor 1.0 1.0 1.0 1.0 1.0Security of Persons and PropertyPolice 25.0 25.0 23.0 23.0 23.0Fire 24.0 22.0 19.0 19.0 19.0Safety Director 1.0 0.0 1.0 1.0 1.0Traffic Safety 8.5 8.5 11.0 10.5 8.0TransportationService\/Street M&R 15.0 13.5 12.0 11.5 13.5Public Health ServicesCemetery 8.0 8.0 8.0 7.0 7.0Community EnvironmentBuilding 1.0 1.0 1.0 1.0 1.0Leisure Time ActivitiesParks and Recreation 33.0 34.5 36.5 34.5 32.5Basic Utility ServicesSewer 18.0 18.0 16.5 16.5 18.5Electric 41.0 40.5 42.5 43.5 41.0Water 12.0 13.0 11.0 11.5 12.0Totals 209.0 208.0 204.0 201.0 199.0Source:City of Dover, Ohio, Payroll DepartmentMethod:Using 1.0 for each full-time employee and 0.50 for each part-time and seasonal employeeemployed at year-end.- S30 -'","175":"b'2013 2012 2011 2010 200911.0 11.0 11.0 11.0 11.03.0 3.0 3.0 3.0 3.00.5 0.5 0.5 0.5 0.51.0 1.0 1.0 1.0 1.01.5 1.5 1.5 3.0 3.03.5 2.5 2.0 2.5 2.52.0 2.0 2.0 2.5 2.51.0 1.0 0.0 0.0 1.023.0 22.0 22.0 20.0 22.018.0 18.0 17.0 19.0 18.00.5 0.5 0.5 0.5 0.56.5 7.5 7.0 11.0 9.015.0 15.0 14.0 14.0 14.07.0 7.0 7.0 7.5 7.51.0 1.0 1.0 1.0 1.032.0 26.0 23.0 23.0 23.519.5 19.5 17.0 18.0 17.042.0 39.0 41.0 44.0 47.513.0 12.0 12.0 13.5 14.0201.0 190.0 182.5 195.0 198.5- S31 -'","176":"b'City of DoverTuscarawas County, OhioOperating Indicators by Function\/ProgramLast Ten YearsFunction\/Program 2018 2017 2016 2015General GovernmentCouncil and ClerkNumber of ordinances passed 54 52 52 51Number of resolutions passed 15 20 14 30Planning CommissionNumber of Planning Commission docket items 15 36 14 28Finance DepartmentNumber of checks\/vouchers issued 4,517 4,337 4,189 4,292Amount of checks written $51,738,120 $48,290,720 $48,564,187 $43,126,613Interest earnings for fiscal year (cash basis) $273,594 $147,706 $62,354 $19,961Number of receipts issued 471 499 551 534General fund receipts (cash basis) $8,717,583 $8,932,334 $8,137,259 $8,490,271General fund expenditures (cash basis) $9,033,412 $8,544,407 $8,273,160 $7,894,249Income Tax DepartmentNumber of business net profit forms processed 1,378 1,338 1,357 1,339Number of individual forms processed 2,793 2,754 2,973 3,150Amount of penalties and interest collected $95,990 $94,796 $63,502 $57,534Civil ServiceNumber of police entry tests administered 1 1 0 1Number of fire entry tests administered 2 0 1 1Number of police promotional tests administered0 1 0 2Number of hires of police officers from certified lists 1 2 0 2Number of hires of fire\/medics from certified lists 2 3 0 2Number of promotions from police certified lists 0 1 0 0Building and ZoningEstimated value of construction $43,907,442 $5,754,058 $16,314,458 $33,278,239Number of permits issued (all types) 212 244 217 207Amount of revenue generated from permits $10,915 $13,220 $12,566 $11,400Number of contractor licenses 224 296 269 290Zoning Board of Appeals hearings14 24 13 13- S32 -'","177":"b'2014 2013 2012 2011 2010 200965 67 63 57 66 7027 26 16 19 22 2228 25 15 25 16 364,197 3,782 3,818 4,037 3,981 4,048$55,183,032 $52,888,467 $49,211,053 $58,220,483 $54,842,028 $50,816,846$9,152 $14,515 $21,504 $51,834 $69,653 $210,568555 564 540 557 543 584$7,902,413 $8,055,961 $7,184,714 $7,500,648 $6,777,345 $6,167,226$7,967,437 $7,644,025 $7,448,613 $6,652,344 $6,347,883 $6,321,9921,333 1,374 1,265 1,294 1,238 1,2612,902 4,817 4,394 2,557 2,564 2,590$51,179 $45,894 $32,544 $38,627 $37,362 $29,7250 1 1 0 1 01 0 0 1 1 10 1 0 0 2 00 0 0 3 0 01 0 1 0 0 00 1 0 3 0 0$19,135,419 $12,799,960 $20,454,790 $8,490,640 $2,838,874 $5,884,436223 275 280 240 225 228$11,800 $8,884 $9,730 $13,595 $10,115 $21,478267 295 319 261 278 28528 28 27 26 22 29(continued)- S33 -'","178":"b'City of DoverTuscarawas County, OhioOperating Indicators by Function\/Program (continued)Last Ten YearsFunction\/Program 2018 2017 2016 2015Security of Persons and PropertyPolice Total calls for services12,838 13,277 11,256 9,770Number of traffic citations issued1,207 981 736 532Number of parking citations issued121 61 74 57Number of felony arrests131 47 50 28Number of misdemeanor arrests619 562 477 374Number of traffic accidents investigated 281 311 527 432Number of injury accidents43 17 41 44Number of fatal accidents0 0 0 0Prisoners95 87 82 90Total miles driven172,160 173,494 176,323 163,503Total gasoline used16,188 17,895 20,077 16,915Fire EMS calls1,754 1,615 1,531 1,454Fire calls77 92 78 99Training hours1,723 1,636 1,750 1,369Leisure Time Activities Recreation Recreation League fees$16,585 $18,060 $19,815 $19,960Transportation Tons of asphalt 5,010 5,079 4,500 3,759Tons of limestone500 600 500 500Paint striping (gallons of paint)840 775 600 475Street sweeping (days)85 140 106 150Man hours of leaf pick-up1,362 944 1,100 970Tons of salt1,125 1,222 893 2,062Water Department Average residential gallons of water billed monthly3,900 3,900 4,200 4,000Wastewater Department Average residential gallons of sewer billed monthly3,700 3,700 4,000 3,900Source:City Records- S34 -'","179":"b'2014 2013 2012 2011 2010 20098,989 8,616 8,721 9,367 10,443 10,802483 450 559 694 851 88791 79 52 111 154 18334 37 30 68 27 79383 512 497 504 447 590402 477 351 393 366 34348 56 44 32 68 500 0 0 1 1 0101 97 120 95 64 88154,886 143,688 152,166 157,409 161,908 162,10416,132 13,991 14,079 14,249 14,892 14,4381,385 1,405 1,274 1,349 1,316 1,23887 84 91 86 105 1311,583 1,339 1,657 1,074 1,674 1,338$19,909 $22,040 $22,225 $18,910 $15,550 $21,4755,636 3,396 2,744 3,037 6,500 4,593560 540 1,000 1,213 1,149 1,357475 475 430 430 475 375127 109 127 138 145 1441,312 848 936 1,048 992 1,1201,942 1,800 748 2,027 2,125 1,5754,300 4,100 3,750 3,500 3,240 4,5994,100 3,900 3,750 3,350 3,392 4,599- S35 -'","180":"b'City of DoverTuscarawas County, OhioCapital Assets Statistics by Function\/ProgramLast Ten YearsFunction\/Program 2018 2017 2016 2015General GovernmentSquare Footage Occupied 1,932 1,932 1,932 1,932Vehicles2 2 3 3Security of Persons and Property PoliceStations1 1 1 1Square Footage of Building6,468 6,468 6,468 6,468Vehicles11 11 12 10FireStations1 1 1 1Square Footage of Building6,900 6,900 6,900 6,900Fire Hydrants647 644 640 636Vehicles15 15 15 15Leisure Time ActivitiesRecreationNumber of Parks2 2 2 2Number of Swimming Pools2 2 2 2Number of Tennis Courts8 8 8 8Number of Baseball Diamonds10 10 10 10TransportationServiceStreets (miles)72 72 72 72Street Lights2,485 2,466 2,466 2,442Storm Sewers (miles)34 34 34 34Utility ServicesSanitary Sewers (miles)68 68 68 67Electric Lines (miles)382 367 367 367Water Lines (miles)86 86 85 85Source:City Records- S36 -'","181":"b'2014 2013 2012 2011 2010 20091,932 1,932 1,932 1,932 1,932 1,9323 2 4 3 3 31 1 1 1 1 16,468 6,468 6,468 6,468 6,468 6,4689 9 9 10 10 131 1 1 1 1 16,900 6,900 6,900 6,900 6,900 6,900636 634 634 633 633 63315 14 13 12 12 122 2 2 2 2 22 2 2 2 2 28 8 8 8 8 810 10 10 10 10 1072 72 72 72 71 712,555 2,461 2,448 2,438 2,437 2,39734 34 34 34 33 3367 67 67 67 67 67377 377 376 375 359 35785 85 85 85 85 85- S37 -'","182":"b'This page intentionally left blank.- S38 -'","183":"b'This page intentionally left blank. '","184":"b'doverohio.comThe City of DoverOHCAFR for the Year Ended 12\/31\/2018'"}}