b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Note 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, 2031From Direct Borrowing:State 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 ActivitiesVarious Purpose General Obligation Bonds - 2011 2.0-3.25 6,975,000 December 1, 2031From Direct Placement/Direct Borrowing:Waterworks 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, 2019Municipal Electric System Improvement Bonds - 2015 1.72 2,245,000 December 1, 2020OWDA Loan - 2006 3.25 13,292,114 January 1, 2029 A schedule of changes in bonds and other long-term obligations of the City during 2019 follows:AmountAmountAmountsOutstanding Outstanding Due in12/31/18 Additions Deletions 12/31/19 One YearGovernmental ActivitiesGeneral Obligation Bonds:Various Purpose General Obligation Bonds $1,905,000 $0 $120,000 $1,785,000 $120,000Premium on Various Purpose Bonds 23,333 0 1,795 21,538 0Total General Obligation Bonds 1,928,333 0 121,795 1,806,538 120,000Loans from Direct Borrowing:State Infrastructure Bank Loan 120,977 0 120,977 0 0OPWC Loans:Extension of Wills Avenue Storm Sewer30,000 0 10,000 20,000 10,000Reconstruction of Oxford & Prospect Streets31,031 0 10,343 20,688 10,344Total OPWC Loans 61,031 0 20,343 40,688 20,344Total Loans 182,008 0 141,320 40,688 20,344Other Long-Term Liabilities:Capital Lease 5,057 0 2,262 2,795 2,385Compensated Absences 1,364,423 425,968 344,195 1,446,196 290,616From Direct Borrowing:Police and Fire Pension 212,352 0 9,129 203,223 9,521Total Other Long-Term Liabilities 1,581,832 425,968 355,586 1,652,214 302,522Net Pension Liability:OPERS 2,898,796 2,063,674 0 4,962,470 0OP&F 8,535,232 2,877,530 0 11,412,762 0Total Net Pension Liability 11,434,028 4,941,204 0 16,375,232 0Net OPEB Liability:OPERS 1,951,931 340,399 0 2,292,330 0OP&F 7,879,398 0 6,606,150 1,273,248 0Total Net OPEB Liability 9,831,329 340,399 6,606,150 3,565,578 0Total Governmental Activities $24,957,530 $5,707,571 $7,224,851 $23,440,250 $442,866- 51 51 -'