b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 At December 31, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: OPERS OP&F TotalDeferred Outflows of ResourcesDifferences between expected andactual experience $2,157 $0 $2,157Changes of assumptions 205,299 659,991 865,290Net difference between projected andactual earnings on OPEB plan investments291,916 43,101 335,017Changes in proportion and differencesbetween City contributions andproportionate share of contributions 70,255 318,150 388,405City contributions subsequent to the measurement date 0 16,681 16,681Total Deferred Outflows of Resources $569,627 $1,037,923 $1,607,550Deferred Inflows of ResourcesDifferences between expected andactual experience $17,277 $34,113 $51,390Changes of assumptions 0 352,495 352,495Changes in proportion and differencesbetween City contributions andproportionate share of contributions 79,379 0 79,379Total Deferred Inflows of Resources $96,656 $386,608 $483,264 $16,681reportedasdeferredoutflowsofresourcesrelatedtoOPEBresultingfromCitycontributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in 2020.Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:OPERS OP&F TotalYear Ending December 31:2020 $253,497 $110,790 $364,2872021 25,521 110,790 136,3112022 46,892 110,790 157,6822023 147,061 123,826 270,8872024 0 103,274 103,274Thereafter 0 75,164 75,164Total $472,971 $634,634 $1,107,605 - 69 69 -'