b'City of DoverTuscarawas County, OhioStatement of Fund Net PositionProprietary FundsDecember 31, 2019Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundAssetsCurrent Assets:Equity in Pooled Cash and Cash Equivalents $4,010,950 $7,610,394 $2,011,872 $13,633,216 $272,641Restricted Assets:Equity in Pooled Cash and Cash Equivalents 0 107,028 0 107,028 0Accounts Receivable 379,384 3,060,816 410,491 3,850,691 782Regulated Asset 0 495,991 0 495,991 0Materials and Supplies Inventory 20,957 1,053,170 245,775 1,319,902 0Prepaid Items 65,758 294,700 36,404 396,862 0Total Current Assets 4,477,049 12,622,099 2,704,542 19,803,690 273,423Non-Current Assets:Investment in Joint Venture 0 167,122 0 167,122 0Net Pension Asset 10,470 29,915 7,479 47,864 0Land and Construction in Progress 325,185 955,918 806,956 2,088,059 0Depreciable Capital Assets, Net 16,658,322 18,862,969 8,311,194 43,832,485 0Total Non-Current Assets 16,993,977 20,015,924 9,125,629 46,135,530 0Total Assets 21,471,026 32,638,023 11,830,171 65,939,220 273,423Deferred Outflows of ResourcesDeferred Charge on Refunding 0 0 37,786 37,786 0Pension 594,070 1,687,815 425,993 2,707,878 0OPEB 79,747 214,653 57,665 352,065 0Total Deferred Outflows of Resources 673,817 1,902,468 521,444 3,097,729 0LiabilitiesCurrent Liabilities:Accounts Payable 16,318 148,429 81,665 246,412 0Accrued Wages 45,283 129,288 31,325 205,896 0Contracts Payable 0 2,501,594 0 2,501,594 0Intergovernmental Payable 33,946 100,062 22,523 156,531 0Vacation Benefits Payable 68,844 156,116 41,782 266,742 0Compensated Absences Payable 63,898 126,820 37,900 228,618 0Accrued Interest Payable 0 12,161 2,423 14,584 0Customer Deposits 0 107,028 0 107,028 0AMPGS Payable 0 167,406 0 167,406 0General Obligation Bonds Payable 0 815,000 0 815,000 0Revenue Bonds Payable 0 0 465,000 465,000 0OWDA Loans Payable 685,626 0 0 685,626 0Claims Payable 0 0 0 0 241,869Total Current Liabilities 913,915 4,263,904 682,618 5,860,437 241,869Long-Term Liabilities (net of current portion):Compensated Absences Payable 163,674 289,570 103,394 556,638 0AMPGS Payable 0 328,585 0 328,585 0General Obligation Payable 0 4,162,406 0 4,162,406 0Revenue Bonds Payable 0 0 960,000 960,000 0OWDA Loans Payable 6,358,675 0 0 6,358,675 0Net Pension Liability 1,929,850 5,513,856 1,378,464 8,822,170 0Net OPEB Liability 891,462 2,547,033 636,758 4,075,253 0Total Long-Term Liabilities (net of current portion) 9,343,661 12,841,450 3,078,616 25,263,727 0Total Liabilities 10,257,576 17,105,354 3,761,234 31,124,164 241,869Deferred Inflows of ResourcesPension 46,063 84,617 93,391 224,071 0OPEB 13,532 6,911 46,027 66,470 0Total Deferred Inflows of Resources 59,595 91,528 139,418 290,541 0Net PositionNet Investment in Capital Assets 9,939,206 14,881,264 7,655,864 32,476,334 0Unrestricted 1,888,466 2,462,345 795,099 5,145,910 31,554Total Net Position $11,827,672 $17,343,609 $8,450,963 37,622,244 $31,554Some amounts reported for business-type activities in the statement of net position are different because they include accumulated underpayments to the internal service fund. (311,370)Net position of business-type activities $37,310,874See accompanying notes to the basic financial statements- 25 -'