b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 Unauditedpolice 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 2019 as compared to 2018. Table 1Net PositionGovernmental Activities Business-Type Activities Total*Restated Restated2019 2018 2019 2018 2019 2018AssetsCurrent and Other Assets $11,529,317 $11,514,849 $19,659,442 $20,216,512 $31,188,759 $31,731,361Net Pension Asset26,923 34,172 47,864 60,750 74,787 94,922Capital Assets, Net 22,952,210 21,482,896 45,920,544 46,267,504 68,872,754 67,750,400Total Assets 34,508,450 33,031,917 65,627,850 66,544,766 100,136,300 99,576,683Deferred Outflows of ResourcesDeferred Charge on Refunding 0 0 37,786 79,580 37,786 79,580Pension 4,847,735 2,478,592 2,692,097 1,371,544 7,538,660 3,829,170OPEB 1,260,094 1,343,223 347,456 308,744 1,607,550 1,651,967Total Deferred Outflows of Resources 6,107,829 3,821,815 3,077,339 1,759,868 9,183,996 5,560,717LiabilitiesCurrent Liabilities 1,489,657 1,586,081 3,498,787 3,804,711 4,988,444 5,390,792Long-Term LiabilitiesDue Within One Year 442,866 616,906 2,361,650 3,025,255 2,804,516 3,642,161Due in More Than One Year:Net Pension Liability 16,375,232 11,434,028 8,822,170 5,153,415 25,197,402 16,587,443Net OPEB Liability 3,565,578 9,831,329 4,075,253 3,470,099 7,640,831 13,301,428Other Amounts 3,056,574 3,075,267 12,366,304 14,533,652 15,422,878 17,608,919Total Liabilities 24,929,907 26,543,611 31,124,164 29,987,132 56,054,071 56,530,743Deferred Inflows of ResourcesProperty Taxes 1,637,785 1,635,028 0 0 1,637,785 1,635,028Pension 294,805 1,280,791 208,290 1,242,341 501,923 2,502,166OPEB 421,403 237,011 61,861 258,500 483,264 495,511Total Deferred Inflows of Resources 2,353,993 3,152,830 270,151 1,500,841 2,622,972 4,632,705Net PositionNet Investment in Capital Assets 21,063,293 19,271,647 32,476,334 30,157,689 53,539,627 49,429,336Restricted for:Cemetery 25,840 41,612 0 0 25,840 41,612Cemetery Care:Nonexpendable 773,950 765,685 0 0 773,950 765,685Expendable 12,384 675 0 0 12,384 675Street Maintenance and Repair 816,302 521,429 0 0 816,302 521,429Police and Fire Pension 62,448 157,612 0 0 62,448 157,612Revolving Loan Program 449,497 449,021 0 0 449,497 449,021Law Enforcement and Education 45,413 44,715 0 0 45,413 44,715Capital Projects 23,581 40,845 0 0 23,581 40,845Unclaimed Monies 17,037 17,037 0 0 17,037 17,037Unrestricted (Deficit) (9,957,366) (14,152,987) 4,834,540 6,658,972 (5,122,826) (7,494,015)Total Net Position $13,332,379 $7,157,291 $37,310,874 $36,816,661 $50,643,253 $43,973,952*After deferred outflows and inflows of resources related to the change in internal proportionate share of pension-related and OPEB-related itemshave been eliminated.- 7 7 -'