b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 OP&Fissuesapubliclyavailablefinancialreportthatincludesfinancialinformationandrequired supplementaryinformationfortheplan.ThereportmaybeobtainedbyvisitingtheOP&Fwebsiteat www.op-f.org or by writing to the Ohio Police and Fire Pension Fund, 140 East Town Street, Columbus, Ohio 43215-5164.Funding PolicyThe ORC provides for contribution requirements of the participating employers and of plan members to the OP&F defined benefit pension plan.Participating employers are required to contribute to the pension plan at rates expressed as percentages of the payroll of active pension plan members, currently 19.5 percent and 24 percent of covered payroll for police and fire employer units, respectively.The Ohio Revised Codestatesthattheemployercontributionmaynotexceed19.5percentofcoveredpayrollforpolice employer units and 24 percent of covered payroll for fire employer units.Active members do not make contributions to the OPEB Plan.The Board of Trustees is authorized to allocate a portion of the total employer contributions for retiree health care benefits.For 2019, the portion of employer contributions allocated to health care was 0.5 percent of covered payroll.The amount of employer contributions allocated to the health care plan each year is subject to the Trustees primary responsibility to ensure that pension benefits are adequately funded.The OP&F Board of Trustees is also authorized to establish requirements for contributions to the health care planbyretireesandtheireligibledependentsortheirsurvivingbeneficiaries.Paymentamountsvary depending on the number of covered dependents and the coverage selected.The Citys contractually required contribution to OP&F was $16,681 for 2019.Of this amount, $2,265 is reported as an intergovernmental payable.OPEBLiabilities,OPEBExpense,andDeferredOutflowsofResourcesandDeferredInflowsof Resources Related to OPEB The net OPEB liability and total OPEB liability for OPERS were determined by an actuarial valuation as of December 31, 2017, rolled forward to the measurement date of December 31, 2018, by incorporating the expected value of health care cost accruals, the actual health care payment, and interest accruals during the year.OP&Fs total OPEB liability was measured as of December 31, 2018, and was determined by rolling forward the total OPEB liability as of January 1, 2018, to December 31, 2018. The City's proportion of the netOPEBliabilitywasbasedontheCity'sshareofcontributionstotheretirementplanrelativetothe contributions of all participating entities.Following is information related to the proportionate share and OPEB expense:OPERS OP&F TotalProportion of the Net OPEB Liability:Current Measurement Date 0.048840% 0.139817%Prior Measurement Date 0.049930% 0.139068%Change in Proportionate Share -0.001090% 0.000749%Proportionate Share of the Net OPEB Liability $6,367,583 $1,273,248 $7,640,831OPEB Expense 602,298 (6,214,044) (5,611,746)- 68 68 -"