b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 AmountAmountAmountsOutstanding Outstanding Due in12/31/18 Additions Deletions 12/31/19 One YearBusiness-Type ActivitiesRevenue Bonds from Direct Placement:Waterworks System Refunding 2014 $1,475,000 $0 $360,000 $1,115,000 $365,000Waterworks Land Purchase Bonds 410,000 0 100,000 310,000 100,000Municipal Electric System Refunding 2014 715,000 0 715,000 0 0Total Revenue Bonds 2,600,000 0 1,175,000 1,425,000 465,000General Obligation Bonds:Various Purpose General Obligation Bonds 4,785,000 0 340,000 4,445,000 350,000Premium on Various Purpose Bonds 73,023 0 5,617 67,406 0From Direct Placement:Municipal Electric System Improvement Bonds 925,000 0 460,000 465,000 465,000Total General Obligation Bonds 5,783,023 0 805,617 4,977,406 815,000Other Long-Term Obligations:Compensated Absences 796,694 207,536 218,974 785,256 228,618From Direct Borrowing:OWDA Loan Payable 7,708,176 0 663,875 7,044,301 685,626AMPGS Payable 671,014 18,663 193,686 495,991 167,406Total Other Long-Term Obligations 9,175,884 226,199 1,076,535 8,325,548 1,081,650Net Pension Liability - OPERS:Sewer 1,127,310 802,540 0 1,929,850 0Electric 3,140,362 2,373,494 0 5,513,856 0Water 885,743 492,721 0 1,378,464 0Total Net Pension Liability - OPERS 5,153,415 3,668,755 0 8,822,170 0Net OPEB Liability - OPERS:Sewer 759,084 132,378 0 891,462 0Electric 2,114,592 432,441 0 2,547,033 0Water 596,423 40,335 0 636,758 0Total Net OPEB Liability - OPERS3,470,099 605,154 0 4,075,253 0Total Business-Type Activities $26,182,421 $4,500,108 $3,057,152 $27,625,377 $2,361,650 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. - 52 52 -'