b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Pension Liabilities (Asset), Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions The net pension liability (asset) for OPERS was measured as of December 31, 2018, 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, 2018, and was determined by rolling forward the total pension liability as of January 1, 2018, to December 31, 2018.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 0.050331% 0.066880% 0.139817%Prior Measurement Date 0.051327% 0.069728% 0.139068%Change in Proportionate Share -0.000996% -0.002848% 0.000749%Proportionate Share of the:Net Pension Liability $13,784,640 $0 $11,412,762 $25,197,402Net Pension Asset 0 74,787 0 74,787Pension Expense 3,065,031 20,798 1,576,864 4,662,693 At December 31, 2019, 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 $636 $0 $468,905 $469,541Changes of assumptions 1,199,987 16,703 302,568 1,519,258Net difference between projected and actual earnings on pension plan investments 1,870,962 16,110 1,406,043 3,293,115Changes in proportion and differencesbetween City contributions andproportionate share of contributions 111,796 2,379 400,239 514,414City contributions subsequent to the measurement date 981,739 43,059 717,534 1,742,332Total Deferred Outflows of Resources $4,165,120 $78,251 $3,295,289 $7,538,660Deferred Inflows of ResourcesDifferences between expected andactual experience $181,000 $30,545 $10,658 $222,203Changes in proportion and differencesbetween City contributions andproportionate share of contributions 117,491 0 162,229 279,720Total Deferred Inflows of Resources $298,491 $30,545 $172,887 $501,923 - 61 61 -"