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financialReportFor the Year Ended DECEMBER 31, 2019doverohio.com105271 cafr-19-2.indd 1 7\/8\/20 2:28 PM'","2":"b'The City of Dover, OHIO105271 cafr-19-2.indd 2 7\/8\/20 2:28 PM'","3":"b\"Comprehensiveannual financialReportFor the Year Ended DECEMBER 31, 2019The City of Dover, OHIOPrepared by The City of Dover Auditor's OfficeNicole L. Stoldt Dover City AuditorKelly Elliott Deputy AuditorAngie Gump Assistant Auditordoverohio.com105271 cafr-19-2.indd 3 7\/8\/20 2:28 PM\"","4":"b'This page intentionally left blank. '","5":"b'introductoryComprehensive annual financial reportSectionFor the Year Ended DECEMBER 31, 2019doverohio.com105271 cafr-19-2.indd 4 7\/8\/20 2:28 PM'","6":"b'This page intentionally left blank. '","7":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2019 Table of Contents PageI.Introductory SectionTable of Contents . i Letter of Transmittal . v GFOA Certificate of Achievement  xii Principal Officials . xiii Organizational Chart  xivII.Financial SectionIndependent Auditors Report  1Managements Discussion and Analysis  5Basic Financial Statements: Government-wide Financial Statements:Statement of Net Position  17Statement of Activities  18Fund Financial Statements:Balance SheetGovernmental Funds . 20Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities  21Statement of Revenues, Expenditures and Changes in Fund BalancesGovernmental Funds . 22Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities . 23Statement of Revenues, Expenditures and Changes in Fund BalanceBudget (Non-GAAP Basis) and ActualGeneral Fund . 24Statement of Fund Net PositionProprietary Funds  25Statement of Revenues, Expenses and Changes in Fund Net PositionProprietary Funds  26Statement of Cash FlowsProprietary Funds  27Statement of Fiduciary Net PositionFiduciary Fund . 29Statement of Changes in Fiduciary Net PositionFiduciary Fund  30Notes to the Basic Financial Statements  31- i - '","8":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2019 Table of Contents (continued) Page Required Supplementary Information:Schedule of the Citys Proportionate Share of the Net Pension Liability Ohio Public Employees Retirement SystemTraditional PlanLast Six Years . 80Schedule of the Citys Proportionate Share of the Net Pension Asset Ohio Public Employees Retirement SystemCombined PlanLast Two Years  82Schedule of the Citys Proportionate Share of the Net OPEB Liability Ohio Public Employees Retirement SystemOPEB PlanLast Three Years  83Schedule of the Citys Proportionate Share of the Net Pension Liability Ohio Police and Fire Pension FundLast Six Years  84Schedule of the Citys Proportionate Share of the Net OPEB Liability Ohio Police and Fire Pension FundLast Three Years  86Schedule of City ContributionsOhio Public Employees Retirement SystemLast Seven Years . 88Schedule of City ContributionsOhio Police and Fire Pension FundLast Ten Years 90Notes to the Required Supplementary Information . 92Combining and Individual Fund Statements and Schedules:Combining StatementsNonmajor Governmental Funds:Fund Descriptions 96Combining Balance SheetNonmajor Governmental Funds . 98Combining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Governmental Funds . 99Combining Balance SheetNonmajor Special Revenue Funds . 100Combining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Special Revenue Funds . 102Individual Fund Schedules of Revenues, Expenditures\/Expenses and Changesin Fund Balances\/EquityBudget (Non-GAAP Basis) and Actual: Major Funds: General Fund . 105 Master Capital Fund  109 Sewer Fund  110 Electric Fund . 112 Water Fund  114 - ii - '","9":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2019 Table of Contents (continued) Page Nonmajor Funds: Street Maintenance and Repair Fund  116 State Highway Fund  117 Police and Fire Pension Fund  118 Ambulance Fund . 119 Cemetery Fund  120 Revolving Loan Fund  121 Drug Law Enforcement Fund  122 Enforcement and Education Fund . 123 Shade Tree Fund  124 CHIP Fund . 125 Cemetery Endowment Fund  126 Employee Health Insurance Fund . 127 Cemetery Perpetual Care Trust Fund  128III.Statistical SectionStatistical Section Table of Contents . S1Net Position by ComponentLast Ten Years  S2Changes in Net PositionLast Ten Years  S4Fund Balances, Governmental FundsLast Ten Years . S10Changes in Fund Balances, Governmental FundsLast Ten Years . S12Income Tax Rate, Revenue Base, and CollectionsLast Ten Years  S14Electric Sales (in MWH) and Number of Customers by TypeLast Ten Years S16Electric Rates (Per Month)Last Ten Years  S18Principal Electric Customers2019 and 2010 . S20Computation of Direct and Overlapping Debt Attributable to Governmental ActivitiesDecember 31, 2019  S21Ratios of Outstanding Debt by TypeLast Ten Years . S22Legal Debt Margin InformationLast Ten Years  S24Pledged Revenue CoverageMortgage Revenue BondsWaterLast Ten Years . S26Pledged Revenue CoverageMortgage Revenue BondsElectricLast Ten Years . S27Demographic and Economic StatisticsLast Ten Years  S28- iii - '","10":"b'City of Dover Tuscarawas County, Ohio Comprehensive Annual Financial Report For the Year Ended December 31, 2019 Table of Contents (continued) PagePrincipal Employers2019 and 2010 . S29Full-Time Equivalent City Government Employees by Function\/ProgramLast Ten Years  S30Operating Indicators by Function\/ProgramLast Ten Years . S32Capital Assets Statistics by Function\/ProgramLast Ten Years . S36 - iv - '","11":"b'July 16, 2020 Dear Members of Council andResidents of the City of Dover: It is our privilege to present to you the City of Dovers (the City) Comprehensive Annual Financial Report (CAFR).This CAFR represents the official report of the Citys operations and financial position for the yearendedDecember31,2019,anddetailsthestatus ofCityfinancestoresidents,electedofficials, investment bankers, underwriters, rating agencies and all other interested parties.This report enables the CitytocomplywithOhioAdministrativeCodeSection117-2-03(B),whichrequiresreportingona Generally Accepted Accounting Principles (GAAP) basis, and Ohio Revised Code Section 117.38 which requires cities reporting on a GAAP basis to file an annual report with the Auditor of State within 150 days of fiscal year end.With the extraordinary circumstances resulting from the COVID-19 emergency, the Auditor of the State of Ohio extended the due date by 30 days for entities statutorily required to file their unaudited financial statements with the Auditor of State.The City has fulfilled this requirement for the year ended December 31, 2019. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose.Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free from any material misstatements. Rea and Associates, Inc. has issued an unmodified (clean) opinion on the City of Dovers financial statements for the year ended December 31, 2019.The independent auditors report is located at the front of the financial section of this report. Managements discussion and analysis (MD&A) immediately follows the independent auditors report and provides a narrative introduction overview, and analysis of the basic financial statements.The MD&A complements this letter of transmittal and should be read in conjunction to it.City Profile Doverlies80milessouthofClevelandandLakeErieand100mileswestofPittsburgh.Though originally called Dover, the prefix \"canal\" was added in 1807 by postal authorities to distinguish the City from the Village of Dover in Cuyahoga County.Canal Dover was an appropriate name at this particular time considering the town\\'s first prosperity was stimulated by the construction of the Ohio and Erie Canal in the late 1820\\'s.This \"canal town\" was incorporated as a village in 1842 and established as a city in the early 1900s.By December 18, 1915, the City was officially changed to its original name of Dover. '","12":"b\"Operating under the Mayor\/Council form of government, the citizens of Dover elect a mayor, auditor, law director,treasurerandeightmembersofthecouncil,includingthepresident,threeat-largecouncil members and four ward council members. A safety director, service director, auditor, treasurer, and law director are responsible for various departments of City business.For financial reporting purposes, the CityhasconsideredalldepartmentsandorganizationsmakinguptheCityofDover(theprimary government).The City of Dover, as a governmental entity, is totally separate and distinct from the Dover City School District.Although the two entities share similar names, they are independent of each other in terms of governing bodies, financial resources and management.Because of the separate and independent nature oftheschooldistrict,theschooldistrict'sfinancialstatementsarenotincludedinthisreport.The Community Improvement Corporation of Tuscarawas County, the Tuscarawas County Regional Planning Commission,andtheOhioMid-EasternGovernmentsAssociationarereportedasjointlygoverned organizations.The City is also associated with one joint venture, the Ohio Municipal Electric Generation Agency (JV2).The City provides the full range of municipal services.These services include police, fire, public health services,recreationprograms(includingparks),transportationprograms(includingstreets),water treatment and distribution, water back flow prevention and cross connection control programs, electric and electricpollutiondischargeeliminationandPCBeliminationprograms,sewerandsewerindustrial pretreatment programs, planning and zoning and general administrative services.The City adopts a temporary appropriation budget on or before January 1 of each year for the period January 1 through March 31.An annual appropriation budget is passed by April 1 of each year for the period January 1 through December 31.All disbursements and transfers of cash between funds require appropriationauthority.Budgetarycontrolismaintainedattheobjectlevelbytheencumbranceof estimated purchase amounts coupled with the manual auditing of each purchase order prior to its release to a vendor or prior to payment to ensure that financial information generated is both accurate and reliable.Those purchase orders which exceed the available appropriation are returned to the department head.Local Economy DoverislocatedinnortheasternOhio,southofClevelandandCantoninTuscarawasCountyandis accessible from I-77. Dover covers an area of 5.76 square miles.This popular and expanding residential community is noted for its older elegant homes built on quiet tree-lined streets and newly developed areas. Dover is a desirable city to live in Tuscarawas County, as property values have outpaced inflation.The underlying strength of Dover's growing economy comes from its diversity.Dover does not depend on one firmforlocalemployment;eight ofourtenprincipalemployerseachhadmorethan200employees, lending to the City's diversification. Six banks (Huntington National, Chase, First National Bank of Dennison, Unified, First Federal Bank, and Dover-Phila Federal Credit Union) are located in the City.Residents of Dover receive information through various media.The New Philadelphia Times-Reporter, a dailymorningnewspaper,servestheCity.Inaddition,theCityiswithinthebroadcastareaoffive television stations, and Spectrum Cable Company provides digital cable TV services.Three AM and two FM radio stations are located in the County.Post-Secondary schooling is available through two-year and four-year colleges and universities, including the Kent State University, Tuscarawas Campus. Cleveland Clinic Union Hospital is a great asset to the City of Dover.The hospital was founded more than a century ago on the premise that their focus must be on quality healthcare for all patients, not the financial profits of a few investors. - vi -\"","13":"b'Over the years, Cleveland Clinic Union Hospital has expanded to become the centerpiece of a 25-acre medical campus.Surrounding the hospital are physician office buildings, outpatient rehabilitation and sportsmedicinecenter,andamentalhealthcareagency.Nearbyoff-campusfacilitiesincludethe Tuscarawas Ambulatory Surgery Center, WorkWell Occupational Medicine Center, and FirstCare urgent care center.A large boost to our local economy is the ground breaking of a new Dover High School.They broke ground in early summer 2019 on a $46.2 million new school.The three-story state-of-the-art structure will enclose 176,766 square feet, including a 1,200-seat auditorium and a 1,809-seat gymnasium.The project is expected to be completed by late 2020.Major InitiativesFor the Year On September 17, 2012, Dover City Council passed an Ordinance to impose a three percent lodging tax for establishments offering sleeping accommodations to guests and in which there are five or more rooms, starting on January 1, 2013.Currently this tax affects three local motels.The monies are to be deposited into the general fund and will be used for the economic development and tourism in the City of Dover. Requests can be submitted by groups or organizations wanting funding for projects being completed in the City.The Dover Architectural Review Board reviews the requests and makes a recommendation to Council.As of the end of 2019, the City has awarded $91,260 since the beginning of the program. The City of Dovers electric generating plant is one of four its size in Ohio.The construction of the electric plant was a hard fought battle by the Citys administration more than 100 years ago.The plant was completed and opened its doors in 1910.The Citys Mayor, Richard Homrighausen, is very active in all aspects of the plant, serving as president of the Ohio Municipal Electric Association for many years.The organization advocates the needs of the small generating plants in Ohio.He testifies before the United States Senate Sub Committee often to provide our legislators with the voice of the communities affected by pending legislation.Our City light plant is an immeasurable asset to the City.Our electric system supplies reliable, affordable power to the entire City with the emphasis on reliable.In the past, when the weather has knocked out power to the area, our Citys electric field division is on the streets restoring power as soon as safely possible.We are fortunate to have our power restored efficiently while others are waiting.Reliable power is an advantage to every business in the City, as well as every power customer.Affordability is a direct result of a diversified power portfolio and our ability to generate power ourselves.The City is always looking for ways to save the citizens and be responsible in our choices.2019wasayearformaintenanceandupgradestotheCityslargestasset.TheDoverLightPlant continues to supply efficient and affordable electric to its residents and businesses for over 100 years.During the annual shut down much of the work is done to the plant.This year was no exception; the boiler, the turbine, the coal handling equipment, and various other pieces of equipment received yearly inspection, maintenance, and upgrades.TheCitysElectricFieldDivisionseesthatthepowerissuppliedtoourconsumersreliablyand efficiently.Residentially, 14 new accounts were added, 50 poles were replaced, and maintenance on the existing lines was done throughout the City, making the system more reliable.Commercial growth was better than expected, adding an additional 6 commercial accounts and 3 new industrial accounts.The Electric Field Division changed 179 meters to AMI smart meters as well as assisted the traffic light contractors in energizing the new traffic boxes, removing and replacing old poles.The Citys initiative towards energy conservation continued.The Electric Field Division installed 725 LED street lights and 29 LED security lights.This is an estimated savings of $51,092 per year in electricity.- vii -'","14":"b'Department Information2019 was a usual winter for the Street Department.The entire salting season required 1,106 tons of salt, compared to 1,125 in the previous season.Mowing of the Citys right of ways is done by the general services division.There are 50 plus locations throughout the City that are maintained by mowing and weed eating.Mowing is done weekly, bi-weekly, and monthly as required.The leaf season lasted for months due to poor temperatures this year.It started on October 28th and went well into the new year.Leaves were picked up using our leaf machine and two truck-mounted collection boxes.The loader and dump trucks were used to complete the removal.For the entire process, we used 1,290 man-hours to haul 156 loads of leaves.The City of Dovers mini dump was used primarily as a collection area again this year for the brush, construction materials and cement that we collected.The brush and yard debris were hauled by Bull Country Compost to their facility for a cost of $5,780.This year, in conjunction with a grant through Stark-Tusc-Wayne Joint Solid Waste Management District, the City continued to operate a compost site that was used immensely by the residents. The street sweeper logged 116 days in 2019; the majority of the sweeping was done on Sunday nights.The painting program continued in 2019 with total supplies for the program consisting of 800 gallons of paint.Over 30 miles of streets were striped, along with 530 parking stalls, 98 crosswalks, and 31 turn bays.The general services division also maintains traffic control devices.There are 29 traffic light systems, 9 four-way flasher\/warning flashers, and 8 school speed limit light systems in the City of Dover.With the help of an ODOT grant, the City is entering into Phase II of the traffic signalization project and is in the planning stages.This project will evaluate and replace the second half of the Citys signals.Signs are also a big part of our program.New signs are installed to replace old worn signs and stolen or damaged ones, while others are to keep in compliance with the Ohio Uniform Traffic Code.During 2019, 33 new signs and 33 new posts were installed.Dover City Parks Department continues to be a great asset to the City.The department offers recreational mens,womensandco-edleaguesforsoftball,bocce,volleyballandbasketball.Summeractivities includeyouthbasketball,footballandbaseballcamps,tennis,golf,andswimminglessons.Summer youth baseball and softball continue to be very popular along with the pool and our disc golf course.In 2019, the parks department hosted the Citys annual end of summer celebration, which featured a day of music, a car\/motorcycle show, and food.The evening was topped off by an impressive fireworks display, sponsored by Kimble Recycling and Disposal.The City Park is always a busy place in the summer. The department operates two concession stands and is home to a state of the art playground donated in part to the City from a host of sponsors.Our picnic shelters had 93 reservations and the pool was rented 58 times.Memorial Hall is a rental for the City which consists of a dining hall, meeting rooms and a gym.The Parks received $64,700 in rental, camp and league fees throughout 2019. The parks department also is responsible for the shade tree program.In 2019, 133 trees were maintained and 53 trees were removed.The City is proud to be a Tree City USA recipient for 39 consecutive years.The City owns and operates three cemeteries.The department keeps busy year-round by consistently maintaining and improving properties.In 2019, the cemetery department conducted 124 interments.We are very proud of our cemeteries.They are well-kept, beautifully-landscaped properties providing the Dover citizens with a picturesque final resting place. - viii - '","15":"b'The Dover Police Department was kept busy in 2019.The department received 11,375 calls, investigated 311 traffic accidents, 42 of those involving injuries and with no fatalities.The department investigates all infractions of State law and City Ordinances.The Dover Police Department continued to serve the community by keeping City of Dover a safe place to live and visit.The Department consists of 21 sworn officers, 12 Special\/Reserves officers, 3 civilian dispatchers, and a K-9 Unit and also maintains 11 service vehicles.The Department provides services such as money escorts, funeral escorts, vehicle lockouts, home vacation checks, and security for annual events throughout the year. The Dover Police Department participated in community service programssuch as theFourth Grade Bicycle Safety Program sponsored by Cleveland Clinic Union Hospital, National Child Safety Program for grades K-5, the Officer Phil Program, North Dover Fall Festival Trunk or Treat, and Tuscarawas CountySafeKidsCoalitionTeenRodeo.K-9demonstrations,DepartmenttoursandSeniorCitizen Safety talks were conducted also.The Department has continued to provide A.L.I.C.E training for Dover City School staff members.The Dover Fire Department also helped keep the community safe.They responded to 1,339 EMS calls and 52 Fire calls and completed 1,995 training hours.The Fire Department hosts an annual open house to share their services with the community.TheCitysElectricFielddivisionreceivedtheAMP2019Transmission\/DistributionSafety Commendation and 2019 System Improvement Honorable Mention for AMI Pilot Program for Demand Response.The electric field employees also provide year-long community service by installing banners and temporary wiring for all of the downtown events.The employees are responsible for decorating the downtown for the Christmas season, and without their attention to detail, the City would never be able to light the downtown and surrounding areas all at once on the evening of our Christmas holiday parade.Dovers Water\/Wastewater Departments are working year-long to maintain and improve our systems.In 2019, 1,182 feet of new water main was installed, 615 feet of 12-inch water main at Salt Well Road, 540 feet of 6-inch main on Highland Avenue, and 27 feet of 12-inch main at East Third Street and Winkler Drive.In addition, 7 water valves were replaced, repairs were made on 13 water main and water service leaks, 29 street and curb boxes were repaired, and 23 new water services were installed.In order to ensure fire protection for the City, the department replaced 1 fire hydrant, winterized 643 fire hydrants, and flushed more than 646 fire hydrants during the year.TheWaterdepartmentannuallypreparesaConsumerConfidenceReportwhichprovidesuserswith information about their drinking water.This report is available on the City website.In 2019, the City of Dover Wastewater department worked on lift stations for 91 days, cleaned sewer lines on 89 occasions, and responded to 40 sewer calls.Sewer lift station operations are checked upon daily by department employees. WeareveryproudoftheservicesprovidedtoourCitysresidentsandapplaudtheeffortsofour departmentsinmaintainingaprogressiveapproachtomanagementandcontinuallyupgradingtheir education and licenses as well as implementing new ideas to make the City services they provide to its citizens the best they can be.For the FutureDovercontinuestostrivetoimproveuponitsdesirabilityasaplacetoreside,worshipandconduct business in Tuscarawas County.Short term and long term goals are set yearly and every effort is made to realize each goal.It is a primary focus of the Citys administration to prioritize and achieve these goals for the betterment of the citizens of the City of Dover. - ix -'","16":"b'The future for most municipalities like the City of Dover is one of economic uncertainty, however, the City of Dover will continue to use every asset and every economic tool available to maintain existing businesses and entice new business to the area.A goal every year is to provide the citizens of Dover with the same or a better level of service than that of the previous year.We would like the Citizens of Dover to have a City to be proud of and that cares for their changing needs while maintaining a fiscally sound base.Long Term Financial PlanningThe City ensures there are funding sources for all projects it undertakes.A portion of the Citys income taxisallocatedtothemastercapitalfundtohelpprovideconsiderablepay-as-you-gofinancingof governmentalcapitalprojectsandcapitalassets.Traditionally,theCityhasfundedprojectsforour enterprise funds by issuing mortgage revenue bonds and bond anticipation notes as necessary.In 2011, the City issued a general obligation bond to pay off all of its outstanding bond anticipation notes.We plantoscrutinizeeveryprojectandusethemeansavailabletoustocompleteanynecessary improvements.Our wastewater treatment plant is funded by a low interest loan through the Ohio Water DevelopmentAuthority(OWDA).Ano-interestloanwasobtainedthroughtheOhioPublicWorks CommissionandwasusedaspartofthefinancingfortheWillsAvenuestormsewerproject.In December 2015, the City issued $2,245,000 in Municipal Electric System Improvement Bonds.The proceeds were used for a pollution control facilities project that came in under budget.Another long term goal has been a north end safety sub-station.The City has diligently been setting aside funds for the construction of this site.On March 15, 2016, the City passed a 4-mill replacement levy to fund the additional safety forces that will be needed at this north end safety sub-station.The project was started in July 2018, and the new facility was occupied in the summer of 2019.This will help ensure that Dover remains a safe community.Relevant Financial PlanningThe financial planning for the City is based many times upon need.For example, in compliance with Ohio law, the City of Dover collects a kilowatt per hour tax; this tax revenue is to be receipted in the general fund in an effort to offset the general funds loss of other revenues related to electric.The City has passed legislation that allows the transfer back to the electricfund based on need.Yearly, it is decided upon, by the administration and the finance committee of City Council, which fund will be the recipient of all or part of this revenue. The split of our Citys income tax revenue has been addressed elsewhere in the report; however, the practice of allocating a percentage of our income tax revenue to the master capital fund continues to be a mostvaluabletool.Inthetimeoffinancialdownturnthepercentagecanbeloweredtoallowfor additional yearly revenue for operating expense, but otherwise, 40 percent of income tax revenue is used to maintain and grow our City, providing infrastructure and enhancements to serve our citizens.In 2019, only 25 percent of income tax was allocated to the master capital fund, as operating funds benefited from the additional revenue.The financial condition of the City is reviewed by the finance committee of City Council through reports fromboththeAuditorandMayor.Recommendationsaresubmittedandeitheracteduponbythe committee or taken under advisement for the future.The City of Dovers present operations, current financial condition, and the future are reviewed, executed and planned as a cooperative effort of dedicated elected officials and administrative staff with a single goal in mind, to make Dover citizens proud to call this City home.- x -'","17":"b\"AwardsGFOA Certificate of Achievement The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Dover for its Comprehensive Annual Financial Report for the year ended December 31, 2018.In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized Comprehensive Annual Financial Report which conforms to program standards.Suchareportmustsatisfybothgenerallyacceptedaccountingprinciplesandapplicablelegal requirements.A Certificate of Achievement is valid for a period of one year only.We believe our current report continues to conform to the Certificate of Achievement Program requirements, and we are submitting it to GFOA for review.Tree City USAThe City received its thirty-ninth Tree City USA Award for the year ended December 31, 2019.These prestigious awards recognize the City for its annual program of planting new trees and maintaining and removing old trees.Dover has been the second longest recipient of this award at the City level.AcknowledgmentsThe preparation of the Comprehensive Annual Financial Report requires a major effort. We would like to thank everyone who has been involved in this report either directly or indirectly. The preparation of this report could not have been accomplished without the efficient and dedicated services of the entire staff of theCityAuditorsofficeandthesupervisorsofotherCitydepartments,andtheLocalGovernment Services section of the Auditor of States office.We are happy to report that the City's financial policies and management have enabled Dover to continue to provide a sound financial condition.Each year we renew our commitment to implement responsible and progressive changes in order to improve our responsiveness to the citizenry and to insure the financial stability of the community.We extend our appreciation to City Council for its support and commitment to responsible fiscal reporting. Respectfully submitted,Richard P. Homrighausen MayorNicole L. Stoldt Auditor- xi -\"","18":"b'-xxiiii-'","19":"b' City of Dover Tuscarawas County, Ohio Principal Officials December 31, 2019 Mayor . Richard P. Homrighausen President of Council  Shane N. Gunnoe CouncilmanWard I  Gregory M. Bair CouncilmanWard II . John McFadden CouncilmanWard III  Sandra K. Moss CouncilmanWard IV  Robert A. Mueller Council-at-Large  John Correll Council-at-Large  Justin PerkowskiCouncil-at-Large  Donald H. MaurerClerk of Council . Julie L. Leggett Law Director . Douglas J. OMeara Building Inspector . Jeffrey C. Beitzel Civil Service Linda E. Hildebrand Finance DepartmentAuditor . Nicole L. Stoldt Treasurer  Susan SolveyIncome Tax Administrator . Cheryl J. Saylor Safety DepartmentSafety\/Human Resources Director  Gerry Mroczkowski Fire Chief . Russell R. Volkert Police Chief . Paul Bantum Service DepartmentService Director  David F. Douglas Cemetery  Scott J. Harmon Electric Distribution  Charles W. Stull Electric Plant . David A. Filippi General Services . Kenny Young Parks and Recreation Scott A. Jerles Utilities Office . Beth E. Jones Water and Sewer  Mark R. Keyser - xiii -'","20":"b'\\x10xiY-'","21":"b'financialComprehensive annual financial reportSectionFor the Year Ended DECEMBER 31, 2019doverohio.com105271 cafr-19-2.indd 5 7\/8\/20 2:28 PM'","22":"b'This page intentionally left blank. '","23":"b\"July 16, 2020To the Members of Council and ManagementCity of Dover Tuscarawas County, Ohio 122 East Third Street Dover, OH 44622Independent Auditor's ReportReport on the Financial StatementsWe have audited the accompanying financial statements of the governmental activities, the business-type activities,eachmajorfund,andtheaggregateremainingfundinformationoftheCityofDover, Tuscarawas County, Ohio, (the City) as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.Management's Responsibility for the Financial StatementsManagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsin accordance with accounting principles generally accepted in the United States of America; this includes thedesign,implementation,andmaintenanceofinternalcontrolrelevanttothepreparationandfair presentation of financial statements that are free from material misstatement, whether due to fraud or error.Auditor's ResponsibilityOur responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancialstatements.Theproceduresselecteddependontheauditor'sjudgment,includingthe assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internalcontrol.Accordingly,weexpressnosuchopinion.Anauditalsoincludesevaluatingthe appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.1 \"","24":"b\"City of Dover Independent Auditors Report Page 2 of 3OpinionsInouropinion,thefinancialstatementsreferredtoabovepresentfairly,inallmaterialrespects,the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Dover, Tuscarawas County, Ohio, as of December 31, 2019, and the respective changes in financial position and, where applicable, cash flows thereof and the budgetary comparison for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.Emphasis of a Matter As described in Note 3 to the financial statements, the City restated the beginning fiduciary net position balance to account for the implementation of GASB Statement No. 84, Fiduciary Activities. We did not modify our opinion regarding this matter.In addition, as described in Note 23 to the financial statements, during 2020, the financial impact of COVID-19 and the ensuing emergency measures will impact subsequent periods of the City. We did not modify our opinion regarding this matter.Other MattersRequired Supplementary InformationAccounting principles generally accepted in the United States of America require that the Managements DiscussionandAnalysis,SchedulesoftheCitysProportionateShareoftheNetPensionLiability, Schedule of the Citys Proportionate Share of Net Pension Asset, Schedule of the Citys Proportionate Share of the Net OPEB Liability, Schedule of the Citys Proportionate Share of the Net Pension Liability, and Schedule of City Contributions as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by theGovernmentalAccountingStandardsBoardwhoconsidersittobeanessentialpartoffinancial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.Wehaveappliedcertainlimitedprocedurestotherequiredsupplementaryinformationin accordance with auditing standards generally accepted in the United States of America, which consisted ofinquiriesofmanagementaboutthemethodsofpreparingtheinformationandcomparingthe information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.Other InformationOur audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Dover's basic financial statements. The combining and individual fund financial statementsandschedules,andtheintroductoryandstatisticalsectionsarepresentedforpurposesof additional analysis and are not a required part of the basic financial statements.2 \"","25":"b\" City of Dover Independent Auditors Report Page 3 of 3Thecombiningandindividualfundfinancialstatementsandschedulesaretheresponsibilityof management and were derived from and relate directly to the underlying accounting and other records usedtopreparethebasicfinancialstatements.Suchinformationhasbeensubjectedtotheauditing proceduresappliedintheauditofthebasicfinancialstatementsandcertainadditionalprocedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated July 16, 2020 onourconsiderationoftheCity'sinternalcontroloverfinancialreportingandonourtestsofits compliancewithcertainprovisionsoflaws,regulations,contracts,andgrantagreementsandother matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Citys internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards in considering City's internal control over financial reporting and compliance. New Philadelphia, Ohio 3 \"","26":"b'This page intentionally left blank. - 4 -'","27":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedThe discussion and analysis for the City of Dovers (the Citys) financial statements provides an overall review of the financial activity of the City for the twelve months ended December 31, 2019.The intent of this discussion is to provide a narrative that describes the Citys performance as a whole.To obtain a moredetailedunderstanding,oneshouldalsoreviewthetransmittalletterandthebasicfinancial statements.Financial HighlightsFinancial highlights for 2019 are as follows:The revitalization project to the Citys Riverfront continued in 2019.Additional grants were obtained through Ohio Public Works Commission to enhance the park-like atmosphere.The City has applied for various other grants to work on making an inviting gateway from the downtown area to the Riverfront.TheCitypartneredwithOhioDepartmentofTransportationtostartPhaseIIofthetraffic signalization upgrade.Half of the City had new traffic signals installed which are connected by fiber and put on sensors for better traffic flow and safer response for safety personnel responding to emergency calls.This phase will complete the signal upgrade for the City.AsStatefundingisbeingcutatmanylevels,theCity hasfounditnecessarytochangeour practice of placing 40 percent of our income tax revenue into the master capital fund.Since 2012, the City has placed 25 percent of income tax collections into the fund for projects, leaving the additional 15 percent to be used for operating expenses.Several departments benefited in 2019 from the master capital fund. The Parks Department did ballfield renovations and purchased a new mower.The Fire Department purchase a new pickup truck.The Cemetery Department worked to open a new section of the Cemetery, and the City completed the nearly $2.1 million north end fire station.InSeptemberof2012,theCitypassedanordinanceeffectiveJanuary1,2013,toenacta3 percent lodging tax for any establishment in which 5 rooms are provided for the accommodation of guests.The monies are to be deposited into the general fund and will be used for economic developmentandtourismintheCityofDover.Requestscanbesubmittedbygroupsor organizations seeking funding for projects being completed in the City.The Dover Architectural Review Board reviews the requests and makes a recommendation to Council.As of the end of 2019, the City of Dover has distributed $91,260 since the start of the program.Using this Annual Financial ReportThis report is designed to allow the reader to look at the financial activities of the City of Dover as a whole and is intended to allow the reader to obtain a summary view or a more detailed view of the City operations, as they prefer.The statement of net position and the statement of changes in net position provide information from a summary perspective showing the effects of the operations for the year 2019 and how they affected the operations of the City as a whole. - 5  5 - '","28":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedReporting the City of Dover as a WholeStatement of Net Position and Statement of Activities The statement of net position and the statement of activities provide summary information concerning the financial position and operations of the City as an entity.They provide a good resource for an overall evaluation of the Citys financial performance on one page.These statements include all non-fiduciary assets and liabilities using the accrual basis of accounting.This method takes into account all revenues when they are earned and all expenses when they are incurred.These transactions are booked when they occur and not when the actual cash is received for revenues or when invoices are paid for expenses.These two statements report the Citys net position and changes in that position.The change in net position is important since it is an indication of whether the financial position of the City is improving or declining.However, to properly evaluate the operation of the City, certain non-financial items should be takenintoconsideration.Theseitemswouldincludethecurrenteconomicsituationasawhole,the current tax base for the City and the age and condition of the Citys buildings and infrastructure.Inthestatementofnetpositionandthestatementofactivities,theCityisdividedintotwomajor activities:Governmental ActivitiesMost of the Citys programs and services are reported here, including generalgovernment,securityofpersonsandproperty,transportation,publichealthservices, community environment, basic utility services, and leisure time activities.Business-Type ActivitiesThese services are provided on a fee basis to recover all of the expenses of the goods or services provided.The Citys business-type activities are sewer, electric and water.Reporting on the Most Significant Funds of the City of DoverFund Financial Statements The analysis of the Citys major funds begins on page 11.The fund financial reports give a detailed report of the activities within the funds.These funds are in existence to provide a multitude of services to the citizens of Dover.Each fund is in some ways an entity unto itself.Each fund has a designed revenue stream and specific uses for the monies within the fund. In this report, the focus is on five major funds, the general fund, the master capital fund, the sewer fund, the electric fund, and the water fund.For purposes of this report, the sewer revenue and wastewater reservearereportedasthesewerfund.Likewise,theelectricrevenue,guaranteedeposit,electric replacementandimprovement,electricsystemconstruction,electricsystemcapitalreserve,electric surplus, and the municipal electric improvement are all reported under the electric fund and the water revenue, water surplus, water construction and the water replacement and improvement are reported as the water fund.Governmental FundsAll of the Citys major activities (excluding the water, sewer and electric funds) are reported in the governmental funds.This report shows how monies flow into and out of these funds and also shows what balances are available for future expenditures.The accounting method used to report this activity is the modified accrual method.This method reports cash and like-cash items that can be converted into cash.This shows what level of financial resources is available or will be available to provide the services that the general government provides in the near future.These services include - 6  6 - '","29":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 Unauditedpolice and fire protection, as well as improving and maintaining the Citys streets, parks, cemeteries, and City Hall.The relationship between governmental activities (reported in the statement of net position and the statement of activities) and the government funds is reconciled in the financial statements.ProprietaryFundsProprietaryfundsusethesamebasisofaccountingasbusiness-typeactivities; therefore, these statements will essentially match, except for the internal service fund allocations.The City of Dover as a WholeThe statement of net position provides an overall view of the City.Table 1 shows a summary of the Citys net position for 2019 as compared to 2018. Table 1Net PositionGovernmental Activities Business-Type Activities Total*Restated Restated2019 2018 2019 2018 2019 2018AssetsCurrent and Other Assets $11,529,317 $11,514,849 $19,659,442 $20,216,512 $31,188,759 $31,731,361Net Pension Asset26,923 34,172 47,864 60,750 74,787 94,922Capital Assets, Net 22,952,210 21,482,896 45,920,544 46,267,504 68,872,754 67,750,400Total Assets 34,508,450 33,031,917 65,627,850 66,544,766 100,136,300 99,576,683Deferred Outflows of ResourcesDeferred Charge on Refunding 0 0 37,786 79,580 37,786 79,580Pension 4,847,735 2,478,592 2,692,097 1,371,544 7,538,660 3,829,170OPEB 1,260,094 1,343,223 347,456 308,744 1,607,550 1,651,967Total Deferred Outflows of Resources 6,107,829 3,821,815 3,077,339 1,759,868 9,183,996 5,560,717LiabilitiesCurrent Liabilities 1,489,657 1,586,081 3,498,787 3,804,711 4,988,444 5,390,792Long-Term LiabilitiesDue Within One Year 442,866 616,906 2,361,650 3,025,255 2,804,516 3,642,161Due in More Than One Year:Net Pension Liability 16,375,232 11,434,028 8,822,170 5,153,415 25,197,402 16,587,443Net OPEB Liability 3,565,578 9,831,329 4,075,253 3,470,099 7,640,831 13,301,428Other Amounts 3,056,574 3,075,267 12,366,304 14,533,652 15,422,878 17,608,919Total Liabilities 24,929,907 26,543,611 31,124,164 29,987,132 56,054,071 56,530,743Deferred Inflows of ResourcesProperty Taxes 1,637,785 1,635,028 0 0 1,637,785 1,635,028Pension 294,805 1,280,791 208,290 1,242,341 501,923 2,502,166OPEB 421,403 237,011 61,861 258,500 483,264 495,511Total Deferred Inflows of Resources 2,353,993 3,152,830 270,151 1,500,841 2,622,972 4,632,705Net PositionNet Investment in Capital Assets 21,063,293 19,271,647 32,476,334 30,157,689 53,539,627 49,429,336Restricted for:Cemetery 25,840 41,612 0 0 25,840 41,612Cemetery Care:Nonexpendable 773,950 765,685 0 0 773,950 765,685Expendable 12,384 675 0 0 12,384 675Street Maintenance and Repair 816,302 521,429 0 0 816,302 521,429Police and Fire Pension 62,448 157,612 0 0 62,448 157,612Revolving Loan Program 449,497 449,021 0 0 449,497 449,021Law Enforcement and Education 45,413 44,715 0 0 45,413 44,715Capital Projects 23,581 40,845 0 0 23,581 40,845Unclaimed Monies 17,037 17,037 0 0 17,037 17,037Unrestricted (Deficit) (9,957,366) (14,152,987) 4,834,540 6,658,972 (5,122,826) (7,494,015)Total Net Position $13,332,379 $7,157,291 $37,310,874 $36,816,661 $50,643,253 $43,973,952*After deferred outflows and inflows of resources related to the change in internal proportionate share of pension-related and OPEB-related itemshave been eliminated.- 7  7 - '","30":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedThe net pension liability (NPL) is the single largest liability reported by the City at December 31, 2019. GASBnotesthatpensionandOPEBobligations,whetherfundedorunfunded,arepartofthe employmentexchangethatis,theemployeeistradinghisorherlaborinexchangeforwages, benefits, and the promise of a future pension and other postemployment benefits.GASB noted that the unfunded portion of this promise is a present obligation of the government, part of a bargained-for benefit to the employee, and should accordingly be reported by the government as a liability since they received the benefit of the exchange.However, the City is not responsible for certain key factors affecting the balance of these liabilities.In Ohio, the employee shares the obligation of funding pension benefits with the employer.Both employer and employee contribution rates are capped by State statute.A change in these caps requires action of both Houses of the General Assembly and approval of the Governor.Benefit provisions are also determined by State statute.The Ohio Revised Code permits, but does not require the retirementsystemstoprovidehealthcaretoeligiblebenefitrecipients.Theretirementsystemsmay allocate a portion of the employer contributions to provide for these OPEB benefits.Most long-term liabilities have set repayment schedules or, in the case of compensated absences (i.e. sick and vacation leave), are satisfied through paid time-off or termination payments.There is no repayment schedule for the net pension liability or the net OPEB liability.As explained previously, changes in benefits,contributionrates,andreturnoninvestmentsaffectthebalanceoftheseliabilities,butare outside the control of the local government.In the event that contributions, investment returns, and other changes are insufficient to keep up with required payments, State statute does not assign\/identify the responsible party for the unfunded portion.Due to the unique nature of how the net pension liability and the net OPEB liability are satisfied, these liabilities are separately identified within the long-term liability section of the statement of net position.In total, the Citys net position showed an increase for 2019 due to a decrease in expenses, mainly the decrease in security of persons and property expense related to a decrease in OP&F OPEB expense.Although this decrease in expenses caused an increase in the net position of governmental activities, business-type activities had expenses comparable to the prior year, with a small decrease in revenues.The special item recognized for business-type activities in 2019 contributed to the increase in net position.Total capital assets increased in 2019, with current year additions, some of which included finishing the newfirestation,thecontinuationoftheriverfrontrevitalizationandthetrafficsignalizationupgrade projects.Someoftheseprojectswerepartiallyfundedbygrantsanddonations.Forbusiness-type activities, a small decrease was seen in capital assets, despite the sewer and water assets received in the transfer of operations from Tuscarawas County.Total liabilities decreased slightly from 2018, with a decrease for governmental activities and an increase for business-type activities.Governmental activities had a large decrease in the net OPEB liability, which was partly offset by an increase in the net pension liability.The increase in liabilities for business-type activities was due to the large increase in the net pension liability, partly offset by a decrease in other long-term liabilities as debt was paid down.The net pension liability and net OPEB liability changes represent the Citys proportionate share of the unfunded benefits of the OPERS traditional and combined plans and the OP&F plan.As indicated previously, changes in benefits, contribution rates, and return on investments affect the balances of the net pension liability and the net OPEB liability.The City of Dover makes a conscious effort to grow and maintain the Citys services and assets while paying down debt and maintaining balances to help meet current needs. - 8  8 - '","31":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedTable 2 shows the changes in net position for 2019 and 2018 for both governmental and business-type activities.Table 2Change in Net PositionGovernmental Business-TypeActivities Activities Total2019 2018 2019 2018 2019 2018RevenuesProgram RevenuesCharges for Services and Sales $1,602,293 $1,617,164 $32,990,105 $33,770,679 $34,592,398 $35,387,843Operating Grants, Contributions and Interest997,860 679,834 0 0 997,860 679,834Capital Grants, Contributions and Interest594,350 300,448 33,982 245,000 628,332 545,448Total Program Revenues 3,194,503 2,597,446 33,024,087 34,015,679 36,218,590 36,613,125General RevenuesProperty Taxes 1,775,545 1,764,018 0 0 1,775,545 1,764,018Kilowatt per Hour Tax 787,951 707,148 0 0 787,951 707,148Income Taxes 7,902,523 7,430,719 0 0 7,902,523 7,430,719Grants and Entitlements 547,383 477,289 0 0 547,383 477,289Unrestricted Contributions 25,075 15,208 0 0 25,075 15,208Investment Earnings 296,537 217,739 41,053 33,967 337,590 251,706Miscellaneous 277,412 332,865 211,144 391,864 488,556 724,729Total General Revenues 11,612,426 10,944,986 252,197 425,831 11,864,623 11,370,817Total Revenues 14,806,929 13,542,432 33,276,284 34,441,510 48,083,213 47,983,942Program ExpensesGeneral Government 2,041,536 2,026,104 0 0 2,041,536 2,026,104Security of Persons and Property 632,188 6,901,037 0 0 632,188 6,901,037Transportation 2,630,640 2,388,755 0 0 2,630,640 2,388,755Public Health Services 1,022,967 918,470 0 0 1,022,967 918,470Community Environment 205,903 222,825 0 0 205,903 222,825Basic Utility Services 858,970 767,118 0 0 858,970 767,118Leisure Time Activities 1,326,778 1,369,916 0 0 1,326,778 1,369,916Interest and Fiscal Charges 67,742 77,310 0 0 67,742 77,310Enterprise Operations:Sewer 0 0 4,254,202 4,081,380 4,254,202 4,081,380Electric 0 0 27,473,078 27,539,776 27,473,078 27,539,776Water 0 0 1,973,536 2,057,171 1,973,536 2,057,171Total Program Expenses 8,786,724 14,671,535 33,700,816 33,678,327 42,487,540 48,349,862Change in Net Position Before Special Item and Transfers6,020,205 (1,129,103) (424,532) 763,183 5,595,673 (365,920)Special Item0 0 1,073,628 0 1,073,628 0Transfers 154,883 (300,000) (154,883) 300,000 0 0Change in Net Position 6,175,088 (1,429,103) 494,213 1,063,183 6,669,301 (365,920)Net Position Beginning of Year7,157,291 8,586,394 36,816,661 35,753,478 43,973,952 44,339,872Net Position End of Year $13,332,379 $7,157,291 $37,310,874 $36,816,661 $50,643,253 $43,973,952 - 9  9 - '","32":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedFor 2019, OP&F recognized a change in benefit terms for their OPEB plan.Under this new model, OP&F provides eligible retirees with a fixed stipend earmarked to pay for health care and Medicare Part B reimbursements.This new model replaced the self-insured health care plan used in prior years.These changes contributed to the Citys OP&F OPEB expense decreasing from $675,292 in 2018 to a negative OP&F OPEB expense of ($6,214,044) for 2019.Governmental ActivitiesThe funding for the governmental activities comes from several different sources, the most significant being the municipal income tax.Other prominent sources are property taxes and charges for services and sales.The Citys income tax was established by ordinance to be effective January 1, 1970, at a rate of 1 percent.In the November election of 2006, the voters voted to increase the income tax rate bypercent.There is no restriction on how the additionalpercent is to be used.The income tax accounted for more than half of total revenues for 2019.The increase in income tax revenues from the prior year is mainly due to an increasein2019collections.ByCityordinance,incometaxproceeds,afterincometaxdepartment expenditures, are credited to the following funds:25 percent of the net income tax to the master capital, capital projects fund and the remaining balance divided between the cemetery special revenue fund, the street maintenance and repair special revenue fund, the police and fire pension special revenue fund, and the general fund.In 2019, the City allocated 25 percent of income tax revenue to the master capital fund.This practice continues to be an excellent tool in making capital improvements, maintaining City streets and purchasing equipment.It is the plan to review the allocation to the master capital fund on a yearly basis in an effort to ensure good operating balances along with ample dollars for capital improvements.Capital grants and contributions increased from 2018.The City received contributions for the school street project and for the new fire station, as well as grants for the canal park project. Security of persons and property typically represents the largest expense of the governmental activities and includes the police and fire departments.The drastic decline in expense from 2018 was due to the decreaseinOP&FOPEBexpenseasdiscussedpreviously.TheCityworkeddiligentlytocontrol expenses.Both of these departments are paid out of the general fund.Our fire department employs 25 full-time employees including the Chief.The City is committed to maintaining a very efficient department.Regular meetings, drills and training sessions are held.There is a strong emphasis on equipment with financial planning in place for replacement of worn equipment on a regular basis.The departments functions include firefighting, emergency medical service (including paramedicservice),firepreventioneducationandinvestigation.Thedepartmentalsocontractswith Dover Township to provide firefighting and emergency medical services.The revenues generated by this contract are reported under the charges for services area.Ourpolicedepartmentisafull-time,24hoursaday,365daysayeardepartmentwith24officers, including a full-time Chief.Our street maintenance and repair and traffic department employs 13 full-time employees who provide the City and its citizens many services that include public road salting, leaf and debris pickup, paint striping and alley profiling.Transportation expenses in 2019 increased from 2018 due to an increase in depreciation expense as well as an increase in road maintenance and repair expenses.- 10 - - 10 - '","33":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedThe City also maintains three cemeteries (public health services) and two parks (leisure time activities) within the City.Leisure time activities decreased slightly in 2019 because of prior year recognition of a loss on disposal of capital assets related to the razing of two buildings. Business-Type ActivitiesThe City also operates a Utility Department that consists of three utilities.The largest from an asset and revenuestandpointistheelectricutility.Thisutilityconsistsofacoalfiredgenerationplantand distributionsystemthatservestheCityandsurroundingareawithreliableandcompetitivelypriced power.In 2019, the electric utility generated $27,179,179 in charges for services revenue.In 2001, the City entered into a joint venture project with other municipalities and AMP (American Municipal Power) to ensure the availability and consistent pricing when purchasing peak power.The City is always looking for ways to generate and purchase the most affordable power for the Citizens of Dover.Our Mayor remains involved on a daily basis with other electric communities partnering and exploring all avenues of the electric industry to continue to provide this unique high quality service to Dover. The water utility serviced 5,771 consumers with a minimum daily pumpage of 1.27 million gallons and a maximum daily pumpage of 2.92 million gallons in 2019.The water plant was put into service in 1998.The raw water is supplied through five wells currently in service into the plant where the water is treated with chlorine and filtered through green sand filters and distributed throughout the City.The City has three water towers.The sewer facility processed an average of 1.698 million gallons per day during 2019 and served 5,880 customers.The sewer plant expansion was a major project for the City.This $13 million expansion broke ground in 2007.The City has paid for the engineering and design through the sewer fund and funded the remainder with a loan through the Ohio Water Development Authority for the construction phase of the project.The City began to repay the 20 year loan in June of 2009.The new sewer plant was tested throughout 2009.The 3 million gallon per day Membrane Bioreactor (MBR) Plant utilizes modern technology that requires trained and vigilant operators.The plant is manned 24 hours per day 7 days per week.The revenues and expenses for all three of these utilities are reported under the business-type activities on Table 2.The majority of the Citys revenues and expenses flow through the business-type activities.The revenues are generated primarily from charges for services.Total charges for services decreased in 2019, mainly due to a decrease in the electric fund due to a decrease in the power cost adjustment.The total expenses for the utilities remained comparable to 2018.The City had an increase in net position for the business-type activities due to the special item related to the transfer of certain sewer and water operations from Tuscarawas County, despite a decrease in revenues. The Citys FundsInformation about the Citys governmental funds begins on page 20.These funds are accounted for using the modified accrual method of accounting.For 2019, the general fund had an increase in fund balance.Theincreaseinfundbalancewasduetoanincreaseinrevenues,partlyoffsetbyanincreasein expenditures.The increase in revenues was primarily due to an increase in income taxes collected in 2019.The master capital fund had a decrease in fund balance, despite the increase in revenues and a decrease in expenditures.The increase in revenues was primarily due to increases in intergovernmental and income tax revenues.The decrease in expenditures was mainly due to the decrease in capital outlay related to the new fire station begun in 2018 and finished during 2019.The income tax allocated to the - 11 - - 11 - '","34":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 Unauditedmaster capital fund has always been the source of revenue for many projects such as the purchase of land and equipment and improvements to infrastructure.In 2019, the master capital fund received 25 percent ofincometaxcollections,allowingmanyprojectstobefundedandcompleted.Intergovernmental revenue increased from 2018 in the master capital fund due to contributions received for the school street project and for the new fire station, as well as grants received for the canal park project.It is a practice of the City to pay cash for items such as fire trucks.Sinking funds are only utilized when necessary.The Citysfundsaremonitoredconsistentlywithadjustmentsmadethroughouttheyearinbudgetsto accommodate yearly revenues.The one fund that consistently exceeds our expense expectations is our employee health insurance fund.Ourmedical\/surgicalanddentalbenefitplanshavebeenself-fundedsince1988.Anordinancewas passed in 2012 to increase the premium by $100 monthly for family coverage and by $50 for single coverage and allow for an additional $500 per employee per month to be contributed to the fund on an as-needed basis, and this has helped maintain the fund.In 2019, the fund had an operating gain despite an increase in claims expense and a decrease in charges for services revenue.The increase in claims expense was due to an increase in the claims payable for 2019, as well as a significant reduction in the claims payable during 2018.Charges for services decreased in 2019 because of the prior years additional City contributions paid into the fund in response to a low carryover balance from 2017.We are consistently negotiatingwithallourunionsforplanmodificationsandincreasedemployeecontributionstohelp control plan costs.Information about the proprietary funds starts on page 25.These funds are accounted for on an accrual basis.The sewer fund had a small increase in net position due to the special item recognized for the transfer of operations discussed previously.The electric fund had a small increase in net position as expenses decreased slightly, despite the larger decrease in charges for services revenues.The water fund also had an increase in net position, due to the special item recognized for the transfer of operations discussedpreviously,aswellasadecreaseinexpenses,despitedecreasesinoperating revenuesand capital contributions. The City consistently monitors these funds and takes the required actions to ensure strength in our enterprise funds.In 2008, the City found it necessary to pass along a 25 percent water rate increase effective in January of 2009.In an effort to avoid large percentage increases in the future, a 3 percent increase will be effective in January of every year to come.This increase will allow the City to properly maintain and grow the water system for the future.Budgeting HighlightsThe Citys budget is prepared according to the laws of the State of Ohio and is based on accounting for certain transactions on a cash basis for receipts, expenditures, and encumbrances.The City of Dover is somewhat different than many other Ohio cities its size in that the general fund is not our most significant fund.Our budget is adopted at the object level within each department.Any budgetary modifications at that level may only be made by Council action.For 2019, general fund appropriations were modified by Council several times.Final budgeted revenues werelessthanoriginalbudgetedrevenues,andfinalappropriationswerehigherthanoriginal appropriations due to revised estimates in several expenditure categories, primarily general government and basic utility services.Actual revenues were higher than the final budgeted revenues due to the receipt of higher amounts in all categories of revenues, most significantly income taxes and charges for services.Actual expenditures were lower than the final appropriations, primarily due to conservative spending in general government, security of persons and property, and leisure time activities.- 12 - - 12 - '","35":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedAll recommendations for appropriation changes come to Council from the City Auditor.The Finance Committee of Council reviews them, and they make their recommendation to the Council as a whole.Strong emphasis is placed on fund balances.The City Auditor reviews fund balances on a daily basis.Special attention is paid to the operating funds, which are the general, street maintenance and repair, cemetery, electric, sewer, and water funds.Council also receives a monthly report showing beginning fund balance for all funds at the beginning of the year, the change in the balance thus far year to date, and the current fund balance.Line item reports are reviewed regularly by the City Auditor to ensure spending is within the legal level.The managers and superintendents, as well as the Utility and Safety Service Directors, also monitor their appropriationsandfundbalancestoensuretheentireoperationoftheCityoperateswithinthe appropriations.Capital AssetsCapitalassetsfortheCityofDoverincreasedfrom2018to2019forgovernmentalactivitiesand decreased for business-type activities.The increase for governmental activities is due to numerous capital asset additions, the most significant of which was the completion of the new fire station project.The decrease for business-type activities is due to current year depreciation exceeding capital asset additions.The transfer of operations from Tuscarawas County included the transfer of $1,073,628 of sewer and water assets to Dover.Capital asset activity for 2019 is provided in Note 10.Significant additions to capital assets for governmental activities included finalizing the new fire station, the continuation of the riverfront revitalization and Phase II of the traffic signalization upgrade projects, aswellasstreetprojects,soccerfieldupdates,ballfieldrenovations,newpickuptruckforthefire department, mower for the parks, as well as the street for the new school.The cemetery finalized a new section of the cemetery to begin selling lots in 2020.Some of the additions to capital assets for business-type activities included a water valve maintenance trailer and the transfer of ownership of the water and sewer utilities of the Renner\/Willow Glens\/Ridgewood additions from the Tuscarawas County Water and Sewer District.DebtThe Citys debt balance reflected a decrease from the previous years balance.Debts were reduced as principal payments were made.The utility department carries the vast majority of the debt, the largest debt being that of the sewer utility.Utility debt includes revenue bonds, general obligation bonds that were issued for major upgrades to the powerplant,anOWDAloan,andAMPGSpayable.TheCitysoveralllegaldebtmarginwas $25,793,583 at December 31, 2019. Additional information on the Citys long-term debt can be found in Notes 12 and 13 of this report. - 13 - - 13 - '","36":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedCurrent Financial Issues With the refinancing of the water and electric revenue bonds in 2014, the City will save a significant amount of money over the life of the bonds.This has made it possible to forecast debt payments more accurately.With that foreshadowing, at the beginning of 2020, several debt issuances were able to be paid off early.TheCityhasbeenactivelypurchasingnewequipmentandvehicles,pavingstreets,expandingand maintainingwaterandsewerlines,andmakingthenecessaryimprovementstotheelectricsystem, without issuing any debt.In 2019, we took occupancy of a nearly $2.1 million fire station that was primarily paid for out of capital that had been set aside.No debt was incurred for this project.A few large purchases of the year involved the water and wastewater funds.They purchased a water valve maintenance trailer with the help of a Bureau of Workers Compensation grant.One major project started in 2018 was the restoration\/replacement of the MBR filters in the wastewater treatment plant.This is an ongoing project so additional filters were replaced this year, and the replacement of additional filters will continue until they are all replaced.In October of 2019, Dover took ownership of the water and sewer utilities of the Renner\/Willow Glens\/Ridgewood additions from the Tuscarawas County Water and Sewer District.Two sources of funding continue to offer the City flexibility in controlling revenues to the general fund.One is the KWH tax collected by the electric fund.This tax was created by the State as part of the legislation passed for electric deregulation.The tax collected from power sold within City limits is to be receipted in the general fund.Legislation was passed by City Council to allow the tax to be returned to the electric fund.In an effort to keep rates low, it is the Citys intent to use a portion of the money in the electric fund each year unless there are significant revenue shortfalls in the general fund. In 2019, 25 percent of the KWH tax revenue was returned to the electric fund to help maintain the fund balance.The other flexible source of funding is the split of the income tax.The standard practice is for 40 percent of tax collections to be allocated to the master capital fund for capital projects; however, in 2011 that amount was reduced to 20 percent and in 2012 changed to 25 percent.This remained at 25 percent in 2019.The percentage can be adjusted yearly by City Council to aid in keeping adequate operating balances.In 2006, the citizens of Dover passed apercent tax increase which was greatly needed; however, it wasnt long before the economic downturn affected the area leaving revenue estimates falling short.In 2012, the State of Ohios biennial budget made significant cuts to the Local Government Fund subsidies to the City along with an accelerated phase out of the personal property tax reimbursement from the State.These measures reduced 2012 revenue expectations, which were only offset by an increase in income tax collections.This continues to be the case in 2019.The City continues to work short of prior years staffing levels in a few departments in an effort to control costs.With a fiber optic network already in place, allowing time for an extension to their location, businesses can be offered a reliable, affordable and efficient fiber connection through the City of Dovers network.The City has been testing the system with a few business customers, and providing a connection to the local schools, hospital and the City facilities.The City of Dover prides itself on providing reliable, affordable utility services to all its residents and reviews each project with that mission as the top priority.An economic development electric rate as a tool to attract new business to the City is being used by a few qualifying customers.This discounted rate allows the business time to become financially stable and is conditionally offered to any business looking - 14 - - 14 - '","37":"b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 Unauditedto locate within the City.The City continues to be involved with American Municipal Power (AMP) projects.The City, along with AMP, continues to research alternative methods of power generation, such as hydropower.The Citys goal is to diversify our power sources, through purchased power and our own generation, to provide the most reliable power at the lowest cost to our citizens.The strength of Dover continues to be the number of small businesses who provide the City of Dover diversity in its tax base.Only one employer has more than 1,000 employees; Cleveland Clinic Union Hospital continues to expand its facilities and provide new services.The plans for the future are always made keeping a careful watch on the financial condition of the City. The City of Dover has a firm commitment to its citizens and has continued to provide a high level of services in 2019.Our goal remains to grow and meet the needs of the future while maintaining fiscal soundness.CitydepartmentsareadequatelystaffedandtheCitycontinuestoreplaceequipmentby necessity.We are proceeding with our yearly paving program and extending our streets and utilities to new areas based on need.The Council and the Administration work very hard to keep the City growing and providing our Citizens with consistent service and meeting their needs.We watch our funds closely and make sure monies are budgeted to provide for proper maintenance of our equipment and facilities.Our administration and department superintendents are all involved in our budget process.Our budget is developed from the bottom up with the emphasis on good stewardship of our ratepayers and taxpayers money.Contacting the Citys Finance DepartmentThis report is intended to provide our citizens and anyone interested in the financial aspects of the City of Dover a general overview of our financial operation.If there are questions, please contact Nicole Stoldt, Auditor,CityofDover,122EastThirdStreet,Dover,Ohio44622,bytelephone330-343-6385,by website at www.doverohio.com or by e-mail nicole.stoldt@doverohio.com. - 15 - - 15 - '","38":"b' Basic Financial Statements - 105 - - 16 -'","39":"b'City of DoverTuscarawas County, OhioStatement of Net PositionDecember 31, 2019Governmental Business-TypeActivitiesActivities* Total*AssetsEquity in Pooled Cash and Cash Equivalents $6,338,810 $13,740,244 $20,079,054Cash and Cash Equivalents with Fiscal Agents 14,284 0 14,284Materials and Supplies Inventory 176,858 1,319,902 1,496,760Accounts Receivable 155,705 3,850,691 4,006,396Internal Balances 311,370 (311,370) 0Intergovernmental Receivable 747,052 0 747,052Prepaid Items 182,272 396,862 579,134Income Taxes Receivable1,942,995 0 1,942,995Property Taxes Receivable 1,659,971 0 1,659,971Regulated Asset 0 495,991 495,991Investment in Joint Venture 0 167,122 167,122Net Pension Asset (See Note 15) 26,923 47,864 74,787Nondepreciable Capital Assets 3,882,194 2,088,059 5,970,253Depreciable Capital Assets, Net 19,070,016 43,832,485 62,902,501Total Assets 34,508,450 65,627,850 100,136,300Deferred Outflows of ResourcesDeferred Charge on Refunding 0 37,786 37,786Pension 4,847,735 2,692,097 7,538,660OPEB 1,260,094 347,456 1,607,550Total Deferred Outflows of Resources 6,107,829 3,077,339 9,183,996LiabilitiesAccounts Payable 119,141 246,412 365,553Accrued Wages 289,430 205,896 495,326Contracts Payable 53,220 2,501,594 2,554,814Intergovernmental Payable 217,989 156,531 374,520Accrued Interest Payable 4,683 14,584 19,267Vacation Benefits Payable 302,236 266,742 568,978Retainage Payable 14,284 0 14,284Customer Deposits 0 107,028 107,028Claims Payable 241,869 0 241,869Unearned Revenue 246,805 0 246,805Long-Term Liabilities:Due Within One Year 442,866 2,361,650 2,804,516Due in More Than One Year:Net Pension Liability (See Note 15)16,375,232 8,822,170 25,197,402Net OPEB Liability (See Note 16)3,565,578 4,075,253 7,640,831Other Amounts 3,056,574 12,366,304 15,422,878Total Liabilities 24,929,907 31,124,164 56,054,071Deferred Inflows of ResourcesProperty Taxes 1,637,785 0 1,637,785Pension 294,805 208,290 501,923OPEB421,403 61,861 483,264Total Deferred Inflows of Resources 2,353,993 270,151 2,622,972Net PositionNet Investment in Capital Assets 21,063,293 32,476,334 53,539,627Restricted for:Cemetery 25,840 0 25,840Cemetery Care:Nonexpendable773,950 0 773,950Expendable12,384 0 12,384Street Maintenance and Repair 816,302 0 816,302Police and Fire Pension 62,448 0 62,448Revolving Loan Program 449,497 0 449,497Law Enforcement and Education 45,413 0 45,413Capital Projects 23,581 0 23,581Unclaimed Monies 17,037 0 17,037Unrestricted (Deficit) (9,957,366) 4,834,540 (5,122,826)Total Net Position $13,332,379 $37,310,874 $50,643,253*Afterdeferredoutflowsandinflowsofresourcesrelatedtothechange ininternal proportionate shareofpension-related andOPEB-related items have been eliminated.See accompanying notes to the basic financial statements- 17 -'","40":"b'City of DoverTuscarawas County, OhioStatement of ActivitiesFor the Year Ended December 31, 2019Program RevenuesOperating Grants, Capital Grants,Charges for Contributions ContributionsExpenses Services and Sales and Interest and InterestGovernmental Activities:General Government $2,041,536 $289 $0 $0Security of Persons and Property 632,188 125,325 34,150 189,469Transportation 2,630,640 0 947,950 291,000Public Health Services 1,022,967 441,346 15,284 0Community Environment 205,903 938 476 32,427Basic Utility Services 858,970 870,544 0 0Leisure Time Activities 1,326,778 163,851 0 81,454Interest and Fiscal Charges 67,742 0 0 0Total Governmental Activities 8,786,724 1,602,293 997,860 594,350Business-Type Activities:Sewer 4,254,202 3,338,866 0 33,982Electric 27,473,078 27,179,179 0 0Water 1,973,536 2,472,060 0 0Total Business-Type Activities 33,700,816 32,990,105 0 33,982Total Primary Government $42,487,540 $34,592,398 $997,860 $628,332General RevenuesProperty Taxes Levied for:General PurposesPolice and Fire PensionKilowatt per Hour Taxes Levied for General PurposesIncome Tax Levied for:General PurposesStreet Maintenance and RepairCemeteryPolice and Fire PensionCapital OutlayGrants and Entitlements not Restricted to Specific ProgramsUnrestricted ContributionsInvestment EarningsMiscellaneousTotal General RevenuesSpecial Item - Transfer of Sewer and Water Operations TransfersTotal General Revenues, Special Item and TransfersChange in Net PositionNet Position Beginning of Year Net Position End of YearSee accompanying notes to the basic financial statements- 18 -'","41":"b'Net (Expense) Revenue and Changes in Net PositionGovernmental Business-TypeActivities Activities Total($2,041,247) $0 ($2,041,247)(283,244) 0 (283,244)(1,391,690) 0 (1,391,690)(566,337) 0 (566,337)(172,062) 0 (172,062)11,574 0 11,574(1,081,473) 0 (1,081,473)(67,742) 0 (67,742)(5,592,221) 0 (5,592,221)0 (881,354) (881,354)0 (293,899) (293,899)0 498,524 498,5240 (676,729) (676,729)(5,592,221) (676,729) (6,268,950)1,632,381 0 1,632,381143,164 0 143,164787,951 0 787,9514,470,045 0 4,470,045625,851 0 625,851371,520 0 371,520501,240 0 501,2401,933,867 0 1,933,867547,383 0 547,38325,075 0 25,075296,537 41,053 337,590277,412 211,144 488,55611,612,426 252,197 11,864,6230 1,073,628 1,073,628154,883 (154,883) 011,767,309 1,170,942 12,938,2516,175,088 494,213 6,669,3017,157,291 36,816,661 43,973,952$13,332,379 $37,310,874 $50,643,253- 19 -'","42":"b'City of DoverTuscarawas County, OhioBalance SheetGovernmental FundsDecember 31, 2019Other TotalMaster Governmental GovernmentalGeneral Capital Funds FundsAssetsEquity in Pooled Cash and Cash Equivalents $2,824,758 $1,215,610 $2,008,764 $6,049,132Restricted Assets: Cash and Cash Equivalents with Fiscal Agents 0 14,284 0 14,284 Equity in Pooled Cash and Cash Equivalents17,037 0 0 17,037Materials and Supplies Inventory 23,148 0 153,710 176,858Accounts Receivable 103,810 0 51,113 154,923Intergovernmental Receivable 259,589 0 487,463 747,052Prepaid Items 149,292 0 32,980 182,272Income Taxes Receivable 1,092,581 475,098 375,316 1,942,995Property Taxes Receivable 1,520,334 0 139,637 1,659,971Total Assets $5,990,549 $1,704,992 $3,248,983 $10,944,524LiabilitiesAccounts Payable $102,665 $2,016 $14,460 $119,141Accrued Wages 238,327 0 51,103 289,430Contracts Payable 0 53,220 0 53,220Intergovernmental Payable 83,435 0 134,554 217,989Retainage Payable 0 14,284 0 14,284Unearned Revenue0 0 246,805 246,805Total Liabilities 424,427 69,520 446,922 940,869Deferred Inflows of ResourcesProperty Taxes 1,500,116 0 137,669 1,637,785Unavailable Revenue 951,028 299,296 662,540 1,912,864Total Deferred Inflows of Resources 2,451,144 299,296 800,209 3,550,649Fund BalancesNonspendable 189,477 0 960,640 1,150,117Restricted 0 0 942,438 942,438Committed 0 1,336,176 128,561 1,464,737Assigned 1,731,456 0 0 1,731,456Unassigned (Deficit)1,194,045 0 (29,787) 1,164,258Total Fund Balances 3,114,978 1,336,176 2,001,852 6,453,006Total Liabilities, Deferred Inflows ofResources and Fund Balances $5,990,549 $1,704,992 $3,248,983 $10,944,524See accompanying notes to the basic financial statements- 20 -'","43":"b'City of DoverTuscarawas County, OhioReconciliation of Total Governmental Fund Balances toNet Position of Governmental ActivitiesDecember 31, 2019Total Governmental Fund Balances$6,453,006Amounts reported for governmental activities in the statement ofnet position are different because:Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds.22,952,210Other long-term assets are not available to pay for current-period expendituresand therefore are reported as unavailable revenue in the funds:Delinquent Property Taxes 22,186Income Taxes1,224,021Grants626,907Charges for Services 39,750Total 1,912,864An internal service fund is used by management to charge the costs of insuranceto individual funds.The assets and liabilities of the internal service fund are included in governmental-type activities in the statement of net position. 31,554An internal balance is recorded in governmental activities to reflect underpayments to the internal service fund by business-type activities. 311,370Accrued interest payable is not due and payable in the current period and therefore is not reported in the funds. (4,683)Vacation benefits payable is a contractually required benefit not expectedto be paid with expendable available financial resources and thereforenot reported in the funds.(302,236)Long-term liabilities are not due and payable in the current periodand therefore are not reported in the funds: General Obligation Bonds (1,806,538)OPWC Loans(40,688)Capital Lease(2,795)Police and Fire Pension(203,223)Compensated Absences (1,446,196)Total(3,499,440)The net pension asset and net pension\/OPEB liability are not due and payable in the current period; therefore, the asset, liability and related deferred inflows\/outflows are not reported in governmental funds:Net Pension Asset 26,923Deferred Outflows - Pension 4,847,735Deferred Outflows - OPEB 1,260,094Net Pension Liability (16,375,232)Net OPEB Liability (3,565,578)Deferred Inflows - Pension (294,805)Deferred Inflows - OPEB (421,403)Total(14,522,266)Net Position of Governmental Activities$13,332,379See accompanying notes to the basic financial statements - 21 -'","44":"b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenditures and Changes in Fund BalancesGovernmental FundsFor the Year Ended December 31, 2019Other TotalMaster Governmental GovernmentalGeneral Capital Funds FundsRevenues Property Taxes$1,630,956 $0 $143,014 $1,773,970Income Taxes4,509,629 1,957,955 1,537,587 8,005,171Kilowatt per Hour Tax787,951 0 0 787,951Intergovernmental508,745 367,454 854,564 1,730,763Interest286,824 0 25,547 312,371Fines, Licenses and Permits32,127 0 698 32,825Charges for Services1,136,401 0 451,442 1,587,843Contributions and Donations41,564 18,505 0 60,069Other142,394 35,898 23,431 201,723Total Revenues9,076,591 2,379,812 3,036,283 14,492,686Expenditures Current: General Government1,675,583 0 0 1,675,583Security of Persons and Property 4,941,106 0 739,184 5,680,290Transportation0 0 1,308,246 1,308,246Public Health Services 8,086 0 1,217,908 1,225,994Community Environment 130,512 0 0 130,512Basic Utility Services 858,970 0 0 858,970Leisure Time Activities 1,001,482 0 0 1,001,482Capital Outlay 0 2,130,680 57,753 2,188,433Debt Service:Principal Retirement 2,262 261,320 9,129 272,711Interest and Fiscal Charges 213 61,628 8,916 70,757Total Expenditures 8,618,214 2,453,628 3,341,136 14,412,978Excess of Revenues Over (Under) Expenditures458,377 (73,816) (304,853) 79,708Other Financing Sources (Uses)Sale of Capital Assets0 0 9,700 9,700Transfers Out (200,000) 0 0 (200,000)Total Other Financing Sources (Uses) (200,000) 0 9,700 (190,300)Net Change in Fund Balances258,377 (73,816) (295,153) (110,592)Fund Balances Beginning of Year2,856,601 1,409,992 2,297,005 6,563,598Fund Balances End of Year$3,114,978 $1,336,176 $2,001,852 $6,453,006See accompanying notes to the basic financial statements - 22 -'","45":"b'City of DoverTuscarawas County, OhioReconciliation of the Statement of Revenues, Expenditures and Changesin Fund Balances of Governmental Funds to the Statement of ActivitiesFor the Year Ended December 31, 2019Net Change in Fund Balances - Total Governmental Funds ($110,592)Amounts reported for governmental activities in the statement of activitiesare different because:Governmental funds report capital outlays as expenditures.However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives asdepreciation expense.This is the amount by which capital asset additions exceeded depreciation in the current period: Capital Asset Additions: Capital Outlay 1,976,578 Capital Contributions175,964 Capital Asset Transfers 354,883Current Year Depreciation (1,020,716)Total 1,486,709Governmental funds only report the disposal of capital assets to the extent proceeds arereceived from the sale.In the statement of activities, a gain or loss is reported for each disposal. (17,395)Revenues in the statement of activities that do not provide current financial resourcesare not reported as revenues in governmental funds:Property Taxes 1,575Income Taxes(102,648)Intergovernmental182,038Charges for Services (18,375)Other (10,498)Total 52,092Repayment of debt is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 272,711In the statement of activities, interest is accrued on outstanding notes, whereas in governmental funds, an interest expenditure is reported when due: Accrued Interest 1,220Amortization of Premium 1,795Total 3,015Some expenses reported in the statement of activities do not require the use of current financialresources and therefore are not reported as expenditures in governmental funds:Compensated Absences (81,773)Vacation Benefits Payable 53,004Total (28,769)The internal service funds used by management are not reported in the City-widestatement of activities.Governmental fund expenditures and related internal service fund revenue are eliminated.The net revenue (expense) of the internal service is is allocated among the governmental activities: Change in Net Position 133,215Change in Internal Balance (20,804)Total 112,411Contractually required contributions are reported as expenditures in governmental funds;however, the statement of net position reports these amounts as deferred outflows:Pension1,086,461OPEB16,681Total 1,103,142Except for amounts reported as deferred inflows\/outflows, changes in the net pension\/OPEBasset or liability are reported as pension\/OPEB expense in the statement of activities: Pension(2,679,785)OPEB5,981,549Total 3,301,764Change in Net Position of Governmental Activities $6,175,088See accompanying notes to the basic financial statements- 23 -'","46":"b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesProperty Taxes $1,569,000 $1,628,000 $1,631,173 $3,173Income Taxes 4,708,186 3,708,186 4,439,444 731,258Kilowatt per Hour Tax 674,600 700,000 787,951 87,951Intergovernmental 412,033 427,550 503,577 76,027Interest 192,700 200,000 254,116 54,116Fines, Licenses and Permits 26,500 27,400 32,999 5,599Charges for Services 957,850 993,850 1,130,991 137,141Contributions and Donations 500 500 41,564 41,064Other 81,880 84,980 141,872 56,892Total Revenues 8,623,249 7,770,466 8,963,687 1,193,221ExpendituresCurrent:General Government 1,703,819 1,765,465 1,540,485 224,980Security of Persons and Property 5,185,430 5,204,925 4,995,993 208,932Public Health Services 8,600 8,600 8,086 514Community Environment 141,166 151,226 131,741 19,485Basic Utility Services 780,000 850,000 848,897 1,103Leisure Time Activities 1,096,210 1,108,830 1,027,594 81,236Total Expenditures 8,915,225 9,089,046 8,552,796 536,250Excess of Revenues Over (Under) Expenditures (291,976) (1,318,580) 410,891 1,729,471Other Financing UsesTransfers Out (200,000) (200,000) (200,000) 0Net Change in Fund Balance (491,976) (1,518,580) 210,891 1,729,471Fund Balance Beginning of Year 2,524,985 2,524,985 2,524,985 0Prior Year Encumbrances Appropriated 25,360 25,360 25,360 0Fund Balance End of Year $2,058,369 $1,031,765 $2,761,236 $1,729,471See accompanying notes to the basic financial statements- 24 -'","47":"b'City of DoverTuscarawas County, OhioStatement of Fund Net PositionProprietary FundsDecember 31, 2019Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundAssetsCurrent Assets:Equity in Pooled Cash and Cash Equivalents $4,010,950 $7,610,394 $2,011,872 $13,633,216 $272,641Restricted Assets:Equity in Pooled Cash and Cash Equivalents 0 107,028 0 107,028 0Accounts Receivable 379,384 3,060,816 410,491 3,850,691 782Regulated Asset 0 495,991 0 495,991 0Materials and Supplies Inventory 20,957 1,053,170 245,775 1,319,902 0Prepaid Items 65,758 294,700 36,404 396,862 0Total Current Assets 4,477,049 12,622,099 2,704,542 19,803,690 273,423Non-Current Assets:Investment in Joint Venture 0 167,122 0 167,122 0Net Pension Asset 10,470 29,915 7,479 47,864 0Land and Construction in Progress 325,185 955,918 806,956 2,088,059 0Depreciable Capital Assets, Net 16,658,322 18,862,969 8,311,194 43,832,485 0Total Non-Current Assets 16,993,977 20,015,924 9,125,629 46,135,530 0Total Assets 21,471,026 32,638,023 11,830,171 65,939,220 273,423Deferred Outflows of ResourcesDeferred Charge on Refunding 0 0 37,786 37,786 0Pension 594,070 1,687,815 425,993 2,707,878 0OPEB 79,747 214,653 57,665 352,065 0Total Deferred Outflows of Resources 673,817 1,902,468 521,444 3,097,729 0LiabilitiesCurrent Liabilities:Accounts Payable 16,318 148,429 81,665 246,412 0Accrued Wages 45,283 129,288 31,325 205,896 0Contracts Payable 0 2,501,594 0 2,501,594 0Intergovernmental Payable 33,946 100,062 22,523 156,531 0Vacation Benefits Payable 68,844 156,116 41,782 266,742 0Compensated Absences Payable 63,898 126,820 37,900 228,618 0Accrued Interest Payable 0 12,161 2,423 14,584 0Customer Deposits 0 107,028 0 107,028 0AMPGS Payable 0 167,406 0 167,406 0General Obligation Bonds Payable 0 815,000 0 815,000 0Revenue Bonds Payable 0 0 465,000 465,000 0OWDA Loans Payable 685,626 0 0 685,626 0Claims Payable 0 0 0 0 241,869Total Current Liabilities 913,915 4,263,904 682,618 5,860,437 241,869Long-Term Liabilities (net of current portion):Compensated Absences Payable 163,674 289,570 103,394 556,638 0AMPGS Payable 0 328,585 0 328,585 0General Obligation Payable 0 4,162,406 0 4,162,406 0Revenue Bonds Payable 0 0 960,000 960,000 0OWDA Loans Payable 6,358,675 0 0 6,358,675 0Net Pension Liability 1,929,850 5,513,856 1,378,464 8,822,170 0Net OPEB Liability 891,462 2,547,033 636,758 4,075,253 0Total Long-Term Liabilities (net of current portion) 9,343,661 12,841,450 3,078,616 25,263,727 0Total Liabilities 10,257,576 17,105,354 3,761,234 31,124,164 241,869Deferred Inflows of ResourcesPension 46,063 84,617 93,391 224,071 0OPEB 13,532 6,911 46,027 66,470 0Total Deferred Inflows of Resources 59,595 91,528 139,418 290,541 0Net PositionNet Investment in Capital Assets 9,939,206 14,881,264 7,655,864 32,476,334 0Unrestricted 1,888,466 2,462,345 795,099 5,145,910 31,554Total Net Position $11,827,672 $17,343,609 $8,450,963 37,622,244 $31,554Some amounts reported for business-type activities in the statement of net position are different because they include accumulated underpayments to the internal service fund. (311,370)Net position of business-type activities $37,310,874See accompanying notes to the basic financial statements- 25 -'","48":"b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenses and Changes in Fund Net PositionProprietary FundsFor the Year Ended December 31, 2019Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundOperating RevenuesCharges for Services $3,338,866 $27,179,179 $2,472,060 $32,990,105 $2,609,770Other 15,442 178,657 17,045 211,144 86,187Total Operating Revenues 3,354,308 27,357,836 2,489,105 33,201,249 2,695,957Operating ExpensesSalaries and Wages 1,016,071 2,861,745 712,970 4,590,786 0Fringe Benefits 915,069 2,532,680 560,048 4,007,797 0Purchased Services 392,198 2,420,079 168,487 2,980,764 274,170Materials and Supplies 697,915 3,561,392 161,706 4,421,013 0Purchased Power 0 14,629,270 0 14,629,270 0Depreciation 1,007,812 1,098,108 316,289 2,422,209 0Claims 0 0 0 0 2,288,572Total Operating Expenses 4,029,065 27,103,274 1,919,500 33,051,839 2,562,742Operating Income (Loss) (674,757) 254,562 569,605 149,410 133,215Non-Operating Revenues (Expenses)Interest 0 34,283 6,770 41,053 0Loss on Investment in Joint Venture 0 (179,229) 0 (179,229) 0Loss on Sale of Capital Assets (4,513) (21,041) (350,015) (375,569) 0Interest and Fiscal Charges (226,306) (192,743) (50,817) (469,866) 0Total Non-Operating Revenues (Expenses) (230,819) (358,730) (394,062) (983,611) 0Income (Loss) before Capital Contributions, Special Items, and Transfers (905,576) (104,168) 175,543 (834,201) 133,215Capital Contributions 33,982 0 0 33,982 0Special Item - Transfer of Sewer and Water Operations 882,838 0 190,790 1,073,628 0Transfers In 0 213,865 101,140 315,005 0Transfers Out 0 (101,140) (13,865) (115,005) 0Change in Net Position 11,244 8,557 453,608 473,409 133,215Net Position Beginning of Year11,816,428 17,335,052 7,997,355 (101,661)Net Position End of Year $11,827,672 $17,343,609 $8,450,963 $31,554Some amounts reported for business-type activities in the statement of activities are different because aportion of the net expense of the internal service fund is reported with business-type activities. 20,804Change in net position of business-type activities $494,213See accompanying notes to the basic financial statements- 26 -'","49":"b'City of DoverTuscarawas County, OhioStatement of Cash FlowsProprietary FundsFor the Year Ended December 31, 2019Business-Type Activities GovernmentalActivities -InternalSewer Electric Water Total Service FundIncrease (Decrease) in Cash and Cash EquivalentsCash Flows from Operating ActivitiesCash Received from Customers $3,402,796 $27,897,319 $2,392,594 $33,692,709 $0Cash Received from Transactions with Other Funds 0 0 0 0 2,609,770Other Cash Receipts 15,531 186,336 267,134 469,001 85,405Electric Deposits Received 0 28,467 0 28,467 0Cash Payments to Employees for Services (1,553,831) (4,292,593) (1,121,350) (6,967,774) 0Cash Payments for Purchased Power 0 (14,707,916) 0 (14,707,916) 0Cash Payments for Goods and Services (1,078,921) (6,153,819) (372,824) (7,605,564) (274,170)Electric Deposits Returned 0 (26,607) 0 (26,607) 0Cash Payments for Claims 0 0 0 0 (2,252,524)Other Cash Payments 0 (193,686) 0 (193,686) 0Net Cash Provided by Operating Activities 785,575 2,737,501 1,165,554 4,688,630 168,481Cash Flows from Noncapital Financing ActivitiesTransfers In 0 200,000 0 200,000 0Cash Flows from Capital and Related Financing ActivitiesCapital Contributions 33,982 0 0 33,982 0Principal Paid on Loans (663,875) 0 0 (663,875) 0Interest Paid on Loans (226,306) 0 0 (226,306) 0Principal Paid on Bonds 0 (1,515,000) (460,000) (1,975,000) 0Interest Paid on Bonds 0 (171,262) (39,004) (210,266) 0Payments for Capital Acquisitions (210,316) (743,465) (491,933) (1,445,714) 0Net Cash Used in Capital and Related Financing Activities (1,066,515) (2,429,727) (990,937) (4,487,179) 0Cash Flows from Investing ActivitiesInterest on Investments 0 34,283 6,770 41,053 0Net Increase (Decrease) in Cash and Cash Equivalents (280,940) 542,057 181,387 442,504 168,481Cash and Cash Equivalents Beginning of Year 4,291,890 7,175,365 1,830,485 13,297,740 104,160Cash and Cash Equivalents End of Year $4,010,950 $7,717,422 $2,011,872 $13,740,244 $272,641(continued)- 27 -'","50":"b'City of DoverTuscarawas County, OhioStatement of Cash FlowsProprietary Funds (continued)For the Year Ended December 31, 2019Business-Type Activities GovernmentalActivities -InternalSewer Electric Water Total Service FundReconciliation of Operating Income (Loss) to Net Cash Provided by Operating ActivitiesOperating Income (Loss) ($674,757) $254,562 $569,605 $149,410 $133,215Adjustments:Depreciation 1,007,812 1,098,108 316,289 2,422,209 0(Increase) Decrease in Assets and Deferred Outflows:Accounts Receivable (225) 532,133 170,623 702,531 (782)Intergovernmental Receivable 64,244 0 0 64,244 0Regulated Asset 0 175,023 0 175,023 0Materials and Supplies Inventory (7,651) (29,968) (21,331) (58,950) 0Prepaid Items (185) (40,831) (683) (41,699) 0Net Pension Asset (3,144) (8,984) (2,247) (14,375) 0Deferred Outflows - Pension 436,877 1,253,794 324,079 2,014,750 0Deferred Outflows - OPEB 55,983 145,907 40,631 242,521 0Increase (Decrease) in Liabilities and Deferred Inflows:Accounts Payable 4,014 (7,434) (29,867) (33,287) 0Accrued Wages 1,454 13,829 (1,666) 13,617 0Contracts Payable 0 (218,031) 0 (218,031) 0Intergovernmental Payable 4,523 8,842 (138) 13,227 0Vacation Benefits Payable 7,187 (9,898) (9,192) (11,903) 0Compensated Absences Payable 3,205 24,906 (39,549) (11,438) 0Customer Deposits 0 1,860 0 1,860 0AMPGS Payable 0 (175,023) 0 (175,023) 0Net Pension Liability (2,094) (5,983) (1,493) (9,570) 0Net OPEB Liability 48,831 139,521 34,879 223,231 0Claims Payable 0 0 0 0 36,048Deferred Inflows - Pension (140,007) (371,920) (151,841) (663,768) 0Deferred Inflows - OPEB (20,492) (42,912) (32,545) (95,949) 0Net Cash Provided by Operating Activities $785,575 $2,737,501 $1,165,554 $4,688,630 $168,481Noncash Capital Financing Activities:During 2019, sewer system assets and water system assets with bookvalues of $882,838 and $190,790 were transferred from Tuscarawas Countytothe sewer enterprise fund and the water enterprise fund, respectively.These amounts are recorded as a special item.During 2019, equipment with a book value of $11,496 was transferred from the electric enterprise fund to governmentalactivities, and storm sewerinfrastructure with a book value of $343,387 was transferred from the water enterprise fund to governmentalactivities. These amounts are includedin loss on disposal of capital assets.During 2019, infrastructure with a book value of $101,140 was transferred from the electric enterprise fund to the water enterprise fund, andinfrastructure with a book value of $13,865 was transferred from the water enterprise fund to the electric enterprise fund.These amounts are includedin transfers.At December 31, 2018, the City had contracts payablerelated to the acquisitionof capitalassets of $1,875 in the sewer fund, $57,982 in the electricfund, and $111,362 in the water fund.At December 31, 2019, the City had accounts payable of $7,406 and contracts payable of $20,217 related to the acquisition of capital assets in theelectric fund and accounts payable related to the acquisition of capital assets of $75,072 in the water fund.See accompanying notes to the basic financial statements- 28 -'","51":"b'City of DoverTuscarawas County, OhioStatement of Fiduciary Net PositionFiduciary FundDecember 31, 2019Private-PurposeTrustAssetsEquity in Pooled Cash and Cash Equivalents $9,510Net PositionRestricted for Individuals$9,510See accompanying notes to the basic financial statements- 29 -'","52":"b'City of DoverTuscarawas County, OhioStatement of Changes in Fiduciary Net PositionFiduciary FundFor the Year Ended December 31, 2019Private-PurposeTrustAdditionsInterest$237Deductions 0Change in Net Position 237Net Position Beginning of Year - Restated (See Note 3) 9,273Net Position End of Year $9,510See accompanying notes to the basic financial statements- 30 -'","53":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Note 1Description of the City and Reporting EntityThe City of Dover (the \"City\") is a municipal corporation established and operated under the laws of the StateofOhio. OriginallycalledDover,theprefix\"Canal\"wasaddedin1807bypostalauthoritiesto distinguish it from the Village of Dover in Cuyahoga County.Canal Dover was an appropriate name at this particular time due to the significance of the canal to the City\\'s economic growth.This \"canal town\" was incorporated in 1842 and established as a city in 1901.By 1915, the City was officially referred to by its original name of \"Dover.\"The City is organized as a Mayor\/Council form of government.The Mayor, Council, Auditor, Treasurer and Law Director are elected. Reporting EntityA reporting entity is composed of the primary government, component units and other organizations that are included to ensure that financial statements are not misleading.The primary government consists of all funds,departments,boardsandagenciesthatarenotlegallyseparatefromtheCity.Theprimary government provides the following services to its citizens: police and fire protection, parks and recreation, buildinginspection,streetmaintenanceandrepairs,cemeterymaintenance,emergencymedicalservices, water, electric, sewer and refuse collection.Council has direct responsibility for these activities.Component units are legally separate organizations for which the City is financially accountable.The City is financiallyaccountableforanorganizationiftheCityappointsavotingmajorityoftheorganizations governing board; and (1) the City is able to significantly influence the programs or services performed or provided by the organization; or (2) the City is legally entitled to or can otherwise access the organizations resources; the City is legally obligated or has otherwise assumed the responsibility to finance the deficits of, or provide financial support to, the organization; or the City is obligated for the debt of the organizations.Component units may also include organizations for which the City approves the budget, the issuance of debt, or the levying of taxes and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government.There are no component units included as part of this report.TheCityparticipatesintheCommunityImprovementCorporationofTuscarawasCounty,Tuscarawas CountyRegionalPlanningCommission,andOhioMid-EasternGovernmentsAssociation(OMEGA)as jointlygovernedorganizationsandtheOhioMunicipalElectricGenerationAgency(JV2)jointventure.These organizations are presented in Notes 20 and 21 of the Basic Financial Statements.Note 2Summary of Significant Accounting PoliciesThe financial statements of the City of Dover have been prepared in conformity with generally accepted accountingprinciples(GAAP)asappliedtolocalgovernmentalunits.TheGovernmentalAccounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial principles.The more significant of the Citys accounting policies are described as follows.Basis of PresentationThe Citys basic financial statements consist of government-wide statements, including a statement of net position and a statement of activities, and fund financial statements, which provide a more detailed level of financial information. - 31  31 - '","54":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Government-wide Financial Statements The statement of net position and the statement of activities display information about the City as a whole.These statements include the financial activities of the primary government, except for fiduciary funds.The activity of the internal service fund is eliminated to avoid doubling up revenues and expenses.The statements distinguish between those activities of the City that are governmental and those that are considered business-type.Thestatementofnetpositionpresentsthefinancialconditionofthegovernmentalandbusiness-type activities of the City at year-end.The statement of activities presents a comparison between direct expenses andprogramrevenuesforeachprogramorfunctionoftheCitysgovernmentalactivitiesandforthe business-type activities of the City.Direct expenses are those that are specifically associated with a service, program or department and therefore clearly identifiable to a particular function.Program revenues include charges paid by the recipient of the goods or services offered by the program, grants and contributions that are restricted to meeting the operational or capital requirements of a particular program and interest earned on grants and endowments that is required to be used to support a particular program.Revenues which are notclassifiedasprogramrevenuesarepresentedasgeneralrevenuesoftheCity,withcertainlimited exceptions.The comparison of direct expenses with program revenues identifies the extent to which each governmental program or business activity is self-financing or draws from the general revenues of the City.FundFinancialStatementsDuringtheyear,theCitysegregatestransactionsrelatedtocertainCity functionsoractivitiesinseparatefundsinordertoaidfinancialmanagementandtodemonstratelegal compliance.Fund financial statements are designed to present financial information of the City at this more detailed level.The focus of governmental and enterprise fund financial statements is on major funds.Each major fund is presented in a separate column.Nonmajor funds are aggregated and presented in a single column.Theinternalservicefundispresentedinasinglecolumnonthefaceoftheproprietaryfund statements.Fiduciary funds are reported by type.Fund AccountingThe City uses funds to maintain its financial records during the year.A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts.There are three categories of funds:governmental, proprietary and fiduciary.GovernmentalFundsGovernmentalfundsarethosethroughwhichmostgovernmentalfunctionsare financed.Governmentalfundreportingfocusesonthesources,usesandbalancesofcurrentfinancial resources.Expendable assets are assigned to the various governmental funds according to the purposes for which they may or must be used.Current liabilities are assigned to the fund from which they will be paid. Thedifferencebetweengovernmentalfundassetsanddeferredoutflowsofresourcesandliabilitiesand deferred inflows of resources is reported as fund balance.The following are the City's major governmental funds:General FundThe general fund accounts for and reports all financial resources except those required to be accounted for in another fund.The general fund balance is available to the City for any purpose provided it is expended or transferred according to the general laws of Ohio.Master Capital FundThe master capital fund accounts for and reports, most significantly, the portion ofmunicipalincometaxcommittedbyCouncilforthepurposeofimproving,constructing, maintaining, and purchasing those items necessary to enhance the operation of the City.The other governmental funds of the City account for and report grants and other resources whose use is restricted, committed, or assigned to a particular purpose. - 32  32 - \"","55":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Proprietary FundsProprietary fund reporting focuses on the determination of operating income, changes in net position, financial position and cash flows.Proprietary funds are classified as either enterprise or internal service. Enterprise Funds Enterprise funds may be used to account for any activity for which a fee is charged to external users for goods or services.The following are the Citys major enterprise funds:SewerFundThesewerfundaccountsfortheprovisionofsanitarysewerservicetothe residents and commercial users located within the City.Electric FundThe electric fund accounts for the provision of electric power service to the residents and commercial users located within the City.Water FundThe water fund accounts for the provision of water treatment and distribution to the residents and commercial users located within the City.Internal Service FundInternal service funds account for the financing of services provided by one department or agency to other departments or agencies of the City on a cost-reimbursement basis.The Citysemployeehealthinsuranceinternalservicefundreportsonaself-insuranceprogramfor employee medical benefits.FiduciaryFundsFiduciaryfundreportingfocusesonnetpositionandchangesinnetposition.The fiduciary fund category is split into four classifications:pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds and custodial funds.Trust funds are distinguished from custodialfundsbytheexistenceofatrustagreementorequivalentarrangementthathascertain characteristics. The Citys only trust fund is the cemetery perpetual care trust private-purpose trust fund established to account for money held for individuals for the maintenance and repair of private mausoleums and lots.Custodial funds are used to report fiduciary activities that are not required to be reported in a trust fund.The City has no custodial funds.Measurement FocusGovernment-wide Financial Statements The government-wide financial statements are prepared using a flowofeconomicresourcesmeasurementfocus.Allassetsanddeferredoutflowsofresourcesandall liabilities and deferred inflows of resources associated with the operation of the City are included on the statement of net position.The statement of activities presents increases (e.g. revenues) and decreases (e.g. expenses) in total net position.Fund Financial Statements All governmental funds are accounted for using a flow of current financial resources measurement focus.With this measurement focus, only current assets and deferred outflows of resources and current liabilities and deferred inflows of resources generally are included on the balance sheet. The statement of revenues, expenditures and changes in fund balances reports on the sources (i.e., revenuesandotherfinancingsources)anduses(i.e.,expendituresandotherfinancinguses)ofcurrent financial resources.This approach differs from themanner in which the governmental activities of the government-widefinancialstatementsareprepared.Governmentalfundfinancialstatementstherefore include a reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements for governmental funds. - 33  33 - '","56":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Like the government-wide statements, all proprietary and fiduciary funds are accounted for on a flow of economic resources measurement focus.All assets and deferred outflows of resources and all liabilities and deferred inflows of resources associated with the operation of these funds are included on the statement of fund net position.In fiduciary funds, a liability to the beneficiaries of fiduciary activity is recognized when an event has occurred that compels the government to disburse fiduciary resources. Fiduciary fund liabilities other than those to beneficiaries are recognized using the economic resources measurement focus. For proprietary funds, the statement of changes in fund net position presents increases (i.e., revenues) and decreases (i.e., expenses) in total net position.The statement of cash flows provides information about how the City finances and meets the cash flow needs of its proprietary activities.Fiduciaryfundspresentastatementofchangesinfiduciary netpositionwhichreportsadditionsto and deductions from investment trust, private-purpose trust funds, and custodial funds.Basis of AccountingBasis of accounting determines when transactions are recorded in the financial records and reported on the financial statements.Government-wide financial statements and the statements presented for proprietary and fiduciary funds are prepared using the accrual basis of accounting.Governmental funds use the modified accrual basis of accounting.Differences in the accrual and modified accrual basis of accounting arise in the recognition of revenue, the recording of deferred outflows\/inflows of resources and in the presentation of expenses versus expenditures.RevenuesExchange and Nonexchange Transactions Revenue resulting from exchange transactions, in whicheachpartygivesandreceivesessentiallyequalvalue,isrecordedontheaccrualbasiswhenthe exchange takes place.On a modified accrual basis, the resources must also be available before they can be recorded as revenue.Available means that the resources will be collected within the current year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current year.For the City, available means expected to be received within thirty-one days of year-end.Nonexchange transactions, in which the City receives value without directly giving equal value in return, include income taxes, property taxes, grants, entitlements and donations.On an accrual basis, revenue from income taxes is recognized in the period in which the income is earned.Revenue from property taxes is recognized in the year for which the taxes are levied (See Note 7).Revenue from grants, entitlements and donations is recognized in the year in which all eligibility requirements have been satisfied.Eligibility requirements include timing requirements, which specify the year when the resources are required to be used ortheyearwhenuseisfirstpermitted,matchingrequirements,inwhichtheCitymustprovidelocal resourcestobeusedforaspecifiedpurpose,andexpenditurerequirements,inwhichtheresourcesare provided to the City on a reimbursement basis.On the modified accrual basis, revenue from nonexchange transactions must also be available before it can be recognized.Under the modified accrual basis, the following revenue sources are considered to be both measurable and available at year-end:income tax, state-levied locally shared taxes (including gasoline tax and motor vehicle license fees), fines, interest, grants and rentals. Unearned RevenueUnearned revenue represents amounts under the accrual and modified accrual basis of accounting for which asset recognition criteria have been met, but for which revenue recognition criteria have not yet been met because the amounts have not yet been earned.The City recognizes unearned revenue for prepaid burial expenses.- 34  34 - '","57":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Deferred Outflows\/Inflows of ResourcesIn addition to assets, the statements of financial position will sometimes report a separate section for deferred outflows of resources.Deferred outflows of resources represent a consumption of net position that applies to a future period and will not be recognized as an outflowofresources(expense\/expenditure)untilthen.FortheCity,deferredoutflowsofresourcesare reported on the government-wide statement of net position for a deferred charge on refunding, pension and OPEB.A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price.This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.The deferred outflows of resources related to pension and OPEB plans are explained in Notes 15 and 16.In addition to liabilities, the statements of financial position report a separate section for deferred inflows of resources.Deferred inflows of resources represent an acquisition of net position that applies to a future periodandwillnotberecognizeduntilthattime.FortheCity,deferredinflowsofresourcesinclude property taxes, pension, OPEB and unavailable revenue.Property taxes represent amounts for which there is an enforceable legal claim as of December 31, 2019, but which were levied to finance 2020 operations.Theseamountshavebeenrecordedasadeferredinflowonboththegovernment-widestatementofnet positionandthegovernmentalfundfinancialstatements.Unavailablerevenueisreportedonlyonthe governmentalfundsbalancesheet,andrepresentsreceivableswhichwillnotbecollectedwithinthe availableperiod.FortheCityunavailablerevenueincludesdelinquentpropertytaxes,incometaxes, intergovernmental grants, and charges for services.These amounts are deferred and recognized as an inflow of resources in the period the amounts become available.The details of these unavailable revenues are identified on the reconciliation of total governmental fund balances to net position of governmental activities found on page 21.Deferred inflows of resources related to pension and OPEB plans are reported on the government-wide statement of net position (See Notes 15 and 16).Expenses\/Expenditures On the accrual basis of accounting, expenses are recognized at the time they are incurred. Themeasurementfocusofgovernmentalfundaccountingisondecreasesinnetfinancialresources (expenditures)ratherthanexpenses.Expendituresaregenerallyrecognizedintheaccountingperiodin which the related fund liability is incurred, if measurable.Allocations of cost, such as depreciation and amortization, are not recognized in governmental funds.Cash and Cash EquivalentsTo improve cash management, cash received by the City is pooled.Monies for all funds are maintained in this pool.Individual fund integrity is maintained through City records.Interest in the pool is presented as equity in pooled cash and cash equivalents.During 2019, the City invested in STAR Ohio.STAR Ohio (the State Treasury Asset Reserve of Ohio), is an investment pool managed by the State Treasurers Office which allows governments within the State to pool their funds for investment purposes.STAR Ohio is not registered with the SEC as an investment company, but has adopted Governmental Accounting Standards Board (GASB) Statement No. 79, Certain External Investment Pools and Pool Participants.The City measures its investment in STAR Ohio at the net asset value (NAV) per share provided by STAR Ohio.The NAV per share is calculated on an amortized cost basis that provides an NAV per share that approximates fair value.- 35  35 - '","58":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 For 2019, there were no limitations or restrictions on any participant withdrawals due to redemption notice periods, liquidity fees, or redemption gates.However, twenty-four hours advance notice is appreciated for deposits and withdrawals of $25 million or more.STAR Ohio reserves the right to limit the transaction to $100 million per day, requiring the excess amount to be transacted the following business day(s), but only to the $100 million limit.All accounts of the participant will be combined for these purposes.Investment procedures are restricted by the provisions of the Ohio Revised Code.Interest is distributed to the general fund, the street maintenance and repair, state highway, cemetery, and revolving loan special revenue funds, the cemetery endowment permanent fund, the community housing improvement program capital projects fund, the cemetery perpetual care trust private-purpose trust fund, and the electric and water enterprise funds.Interest revenue credited to the general fund during 2019 amounted to $286,824 which includes $236,829 assigned from other City funds.Investments with an original maturity of three months or less at the time of purchase and investments of the cash management pool are presented on the financial statements as cash equivalents.The City uses a fiscal agent to hold retainage on construction contracts.The balances in these accounts are presentedonthefinancialstatementsascashandcashequivalentswithfiscalagentsandrepresent deposits.Prepaid ItemsPayments made to vendors for services that will benefit periods beyond December 31, 2019, are recorded as prepaid items using the consumption method by recording a current asset for the prepaid amount at the time of purchase and reflecting the expenditure\/expense in the year in which the services are consumed.InventoryInventoriesarepresentedatcostonafirst-in,first-outbasisandareexpended\/expensedwhenused.Inventory consists of expendable supplies held for consumption.Restricted AssetsAssets are reported as restricted when limitations on their use change the nature or normal understanding of theavailabilityoftheasset.Suchconstraintsareeitherexternallyimposedbycreditors,contributors, grantors, or laws of other governments, or are imposed by law through constitutional provisions or enabling legislation.Restrictedassetsinthegeneralfundincludeunclaimedmonies.Restrictedassetsinthemastercapital capitalprojectsfundrepresentsmoneysetasideasretainagepayableonconstructionprojects.Electric customer deposits have also been restricted because the deposit remains the property of the customer.The restricted asset account is balanced by a customer deposits payable liability account.Capital AssetsGeneral capital assets are capital assets which are associated with and generally arise from governmental activities.They generally result from expenditures in the governmental funds.General capital assets are reported in the governmental activities column of the government-wide statement of net position but are not reported in the fund financial statements.Capital assets utilized by the proprietary funds are reported both in the business-type activities column of the government-wide statement of net position and in the respective funds.- 36  36 - '","59":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Allcapitalassetsarecapitalizedatcost(orestimatedhistoricalcost)andupdatedforadditionsand retirements during the year.The City was able to estimate the historical cost for the initial reporting of capitalassetsbybacktrending(i.e.,estimatingthecurrentreplacementcostoftheinfrastructuretobe capitalized and using an appropriate price-level index to deflate the cost to the acquisition year or estimated acquisition year).Donated capital assets are recorded at their acquisition values as of the date received.The City maintains a capitalization threshold of five thousand dollars.Improvements are capitalized; the costs of normal maintenance and repairs that do not add to the value of the asset or materially extend an assets life are not.All capital assets are depreciated except for land and construction in progress.Improvements are depreciated over the remaining useful lives of the related capital assets.Useful lives for infrastructure were estimated basedontheCityshistoricalrecordsofnecessaryimprovementsandreplacement.Depreciationis computed using the straight-line method over the following useful lives:Governmental Business-TypeActivities ActivitiesDescription Estimated Lives Estimated LivesBuildings 50 years 50 yearsImprovements other than Buildings 20 years 20-50 yearsEquipment and Machinery 20 years 10-15 yearsFurniture and Fixtures 20 years 20 yearsVehicles 6 years 6 yearsInfrastructure 30-65 years 30-65 years The Citys infrastructure consists of bridges, culverts, curbs, sidewalks, storm sewers, streets, and water and sewer lines and includes infrastructure acquired prior to December 31, 1980.Interfund BalancesOn fund financial statements, outstanding interfund loans and unpaid amounts for interfund services are reported as interfund receivables\/payables.Interfund balance amounts are eliminated in the governmental and business-type activities columns of the statement of net position, except for any net residual amounts due between governmental and business-type activities, which are presented as internal balances.Deferred inflows of resources and deferred outflows of resources from the change in internal proportionate share related to pension and OPEB items are eliminated in the governmental and business-type activities columns of the statement of net position, except for any net residual amounts between governmental and business-typeactivities.Theseresidualamountsareeliminatedinthetotalcolumnoftheentitywide statement of net position.Compensated AbsencesVacation benefits are accrued as a liability as the benefits are earned if the employees' rights to receive compensationareattributabletoservicesalreadyrenderedanditisprobablethattheemployerwill compensate the employees for the benefits through paid time off or some other means. The City records a liability for all accumulated unused vacation time when earned for all employees with more than one year of service.Since the Citys policy limits the accrual of vacation time to the amount accrued in one year, the outstanding liability is recorded as vacation benefits payable on the statement of net position rather than as a long-term liability. - 37  37 - \"","60":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Sick leave benefits are accrued as a liability using the termination method.An accrual for earned sick leave is made to the extent it is probable that benefits will result in termination payments.The liability is an estimate based on the City's past experience of making termination payments.Pensions\/Other Postemployment Benefits (OPEB)Forpurposesofmeasuringthenetpension\/OPEBasset\/liabilities,deferredoutflowsofresourcesand deferred inflows of resources related to pensions\/OPEB, and pension\/OPEB expense, information about the fiduciary net position of the pension\/OPEB plans and additions to\/deductions from their fiduciary net positon have been determined on the same basis as they are reported by the pension\/OPEB plan.For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.The pension\/OPEB plans report investments at fair value.Accrued Liabilities and Long-Term ObligationsAll payables, accrued liabilities and long-term obligations are reported in the government-wide financial statements, and all payables, accrued liabilities and long-term obligations payable from proprietary funds are reported on the proprietary fund financial statements.Ingeneral,governmentalfundpayablesandaccruedliabilitiesthat,onceincurred,arepaidinatimely manner and in full from current financial resources, are reported as obligations of the funds.However, claims and judgments and compensated absences that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they are due for payment during the current year.Bonds, long-term loans, and capital leases are recognized as a liability on the governmental fund financialstatementswhendue.Netpension\/OPEBliabilitiesshouldberecognizedinthegovernmental funds to the extent that benefit payments are due and payable and the pension\/OPEB plans fiduciary net position is not sufficient for payment of those benefits.Fund BalanceFund balance is divided into five classifications based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the governmental funds.The classifications are as follows:NonspendableThenonspendablefundbalancecategoryincludesamountsthatcannotbespent because they are not in spendable form, or legally or contractually required to be maintained intact.The not in spendable form criterion includes items that are not expected to be converted to cash.It alsoincludesthelong-termamountofloansreceivableunlesstheuseoftheproceedsfromthe collectionofthosereceivablesorfromthesaleofthosepropertiesisrestricted,committed,or assigned.RestrictedFund balance is reported as restricted when constraints placed on the use of resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or is imposed by law through constitutional provisions or enabling legislation (City ordinances).Enabling legislation authorizes the City to assess, levy, charge, or otherwise mandate payment of resources(fromexternalresourceproviders)andincludesalegallyenforceablerequirementthat thoseresourcesbeusedonlyforthespecificpurposesstipulatedinthelegislation.Legal enforceability means that the City can be compelled by an external party-such as citizens, public interest groups, or the judiciary to use resources created by enabling legislation only for the purposes specified by the legislation. - 38  38 - \"","61":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 CommittedThe committed fund balance classification includes amounts that can be used only for the specific purposes imposed by the highest level formal action (ordinance or resolution, as both are equally legally binding) of City Council.Those committed amounts cannot be used for any other purpose unless City Council removes or changes the specified use by taking the same type of action (ordinanceorresolution)itemployedtopreviouslycommitthoseamounts.Incontrasttofund balance that is restricted by enabling legislation, the committed fund balance classification may be redeployed for other purposes with appropriate due process.Constraints imposed on the use of committedamountsareimposedbyCityCouncil,separatefromtheauthorizationtoraisethe underlyingrevenue;therefore,compliancewiththeseconstraintsisnotconsideredtobelegally enforceable.Committed fund balance also incorporates contractual obligations to the extent that existingresourcesinthefundhavebeenspecificallycommittedforuseinsatisfyingthose contractual requirements.AssignedAmounts in the assigned fund balance classification are intended to be used by the City for specificpurposesbutdonotmeetthecriteriatobeclassifiedasrestrictedorcommitted.In governmental funds other than the general fund,assigned fund balance represents the remaining amount that is not restricted or committed.These amounts are assigned by City Council.In the general fund, assigned amounts represent intended uses established by City Council or a City official delegated that authority by City Charter or ordinance, or by State statute.State statute authorizes the CityAuditortoassignfundbalanceforpurchasesonorder,providedsuchamountshavebeen lawfully appropriated.City Council assigned fund balance for law enforcement, for police and fire uniforms and equipment, and to cover a gap between estimated revenue and appropriations in the 2020 appropriated budget.UnassignedUnassigned fund balance is the residual classification for the general fund and includes all spendable amounts not contained in the other classifications.In other governmental funds, the unassigned classification is used only to report a deficit fund balance.TheCityappliesrestrictedresourcesfirstwhenexpendituresareincurredforpurposesforwhicheither restricted or unrestricted (committed, assigned, and unassigned) amounts are available.Similarly, within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.Net PositionNet position represents the difference between all other elements in the statement of financial position.Net investmentincapitalassetsconsistsofcapitalassets,netofaccumulateddepreciation,reducedbythe outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets.Netpositionarereportedasrestrictedwhentherearelimitationsimposedontheiruseeitherthrough constitutionalprovisionsorenablinglegislationorthroughexternalrestrictionsimposedbycreditors, grantors or laws or regulations of other governments.The City applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position are available.- 39  39 - '","62":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Operating Revenues and ExpensesOperating revenues are those revenues that are generated directly from the primary activity of the proprietary funds.For the City, these revenues are charges for services for electric, sewer, water services and self-insurance programs.Operating expenses are necessary costs that have been incurred in order to provide the good or service that is the primary activity of the fund.Revenues and expenses not meeting these definitions are reported as nonoperating.Premiums On the government-wide financial statements, premiums are deferred and amortized for the term of the debt issuances using the straight-line method.Premiums are presented as an increase of the face amount of the debtissuancespayable.Ongovernmentalfundstatements,premiumsarereceiptedintheyearthedebt issuances are issued.Under Ohio law, premiums on the original issuance of debt are to be deposited to the bond retirement fund to be used for debt retirement and are precluded from being applied to the project fund.Ohio law does allow premiums on refunding debt to be used as part of the payment to the bond escrow agent.Contributions of CapitalContributions of capital in the governmental activities and proprietary fund statements arise from outside contributionsofcapitalassetsorfromgrantsoroutsidecontributionsofresourcesrestrictedtocapital acquisition and construction.Interfund ActivityTransfersbetweengovernmentalandbusiness-typeactivitiesonthegovernment-widestatementsare reported in the same manner as general revenues.Transfers between governmental activities are eliminated on the government-wide financial statements.Internal allocations of overhead expenses from one function to another or within the same function are eliminated on the statement of activities.Interfund payments for services provided and used are not eliminated.Exchangetransactionsbetweenfundsarereportedasrevenuesinthesellerfundsandas expenditures\/expenses in the purchaser funds.Flows of cash or goods from one fund to another without a requirementforrepaymentarereportedasinterfundtransfers.Interfundtransfersarereportedasother financing sources\/uses in governmental funds and after nonoperating revenues\/expenses in proprietary funds.Repayments from funds responsible for particular expenditures\/expenses to the funds that initially paid for them are not presented on the financial statements.Deferred Charge on RefundingOn the government-wide financial statements, the difference between the reacquisition price (funds required to refund the old debt) and the net carrying amount of the old debt, the gain\/loss on the refunding, is being amortized as a component of interest expense. This deferred amount is amortized over the life of the old or new debt, whichever is shorter, using the effective interest method and is presented as deferred outflows of resources on the statement of net position.EstimatesThepreparationofthefinancialstatementsinconformitywithgenerallyacceptedaccountingprinciples requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.Actual results may differ from those estimates. - 40  40 - '","63":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Regulated AssetAs determined by the Citys Utility Board, electric rates are designed to recover the cost of providing electric serviceanditisreasonabletoassumethatthoseratescanbechargedtoandcollectedfromelectric customers.In 2013, the City incurred a share of the impaired costs related to the AMP Generating Station project (see Note 12).This specific amount will be included in future electric rates through an automatic rate adjustment clause in order for the City to recover these impaired costs from electric customers and therefore has been recorded as a regulated asset on the Citys financial statements.Budgetary ProcessAll funds, except custodial funds, are legally required to be budgeted and appropriated.There was no budget adoptedforthenonmajorlawenforcementblockgrantspecialrevenuefundin2019astherewasno budgetary activity for 2019.The major documents prepared are the tax budget, the certificate of estimated resources, and the appropriations resolution, all of which are prepared on the budgetary basis of accounting.The tax budget demonstrates a need for existing or increased tax rates.The certificate of estimated resources establishesalimitontheamountCouncilmayappropriate.TheappropriationsresolutionisCouncils authorization to spend resources and sets annual limits on expenditures plus encumbrances at the level of control selected by Council.The legal level of control has been established by Council at the object level within each department.Any budgetary modifications at this level may only be made by resolution of City Council.The certificate of estimated resources may be amended during the year if projected increases or decreases in revenue are identified by the City Auditor.The amounts reported as the original and final budgeted amounts on the budgetary statements reflect the amounts on the amended certificate of estimated resources in effect at the time original and final appropriations were passed by Council.Theappropriationresolutionissubjecttoamendmentthroughouttheyearwiththerestrictionthat appropriations cannot exceed estimated resources.The amounts reported as the original budgeted amounts reflectthefirstappropriationresolutionforthatfundthatcoveredtheentireyear,includingamounts automaticallycarriedforwardfromprioryears.Theamountsreportedasthefinalbudgetedamounts represent the final appropriation amounts passed by Council during the year.Extraordinary and Special ItemsExtraordinary items are transactions or events that are both unusual in nature and infrequent in occurrence.Special items are transactions or events that are within the control the City Administration and that are either unusual in nature or infrequent in occurrence.During 2019, the City recognized a gain of $1,073,628 on the transfer of certain sewer and water operations from Tuscarawas County which was recorded as a special item. Note 3Changes in Accounting Principles and Restatement of Fiduciary Net PositionChanges in Accounting PrinciplesTheGovernmentalAccountingStandardsBoard(GASB)recentlyissuedGASBStatementNo.95, Postponement of the Effective Dates of Certain Authoritative Guidance.The City evaluated implementing these certain GASB pronouncements based on the guidance in GASB 95.- 41  41 - '","64":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 For2019,theCityimplementedGovernmentalAccountingStandardsBoard(GASB)StatementNo.84, Fiduciary Activities, Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements, and related guidance from (GASB) Implementation Guide No. 2019-2, Fiduciary Activities. GASB Statement No. 84 established specific criteria for identifying activities that should be reported as fiduciaryactivitiesandclarifieswhetherandhowbusinesstypeactivitiesshouldreporttheirfiduciary activities.The City reviewed its fiduciary funds, and one fund will continue to be reported in the fiduciary fund classification of private purpose trust fund, while another fund has been reclassified as a governmental fund.GASB Statement No. 84 was incorporated into the Citys 2019 financial statements; however, these changes had no effect on beginning net position\/fund balance as the amount reclassified to governmental funds was offset by a corresponding liability.The implementation of GASB 84 did result in the restatement of fiduciary net position.GASB Statement 88 improves the information that is disclosed in notes to government financial statements relatedtodebt,includingdirectborrowingsanddirectplacements.Italsoclarifieswhichliabilities governments should include when disclosing information related to debt.These changes were incorporated intheCitysfiscalyear2019financialstatements;however,therewasnoeffectonbeginningnet position\/fund balance.For2019,theCityalsoimplementedtheGovernmentalAccountingStandardsBoards(GASB) Implementation Guide No. 2018-1.These changes were incorporated in the Citys 2019 financial statements; however, there was no effect on beginning net position\/fund balance.Restatement of Fiduciary Net PositionThe implementation of GASB Statement No. 84 had the following effect on fiduciary net position as of December 31, 2018:Private-PurposeTrustNet Position December 31, 2018 $240,591Adjustments:GASB Statement 84 (231,318)Restated Net Position December 31, 2018 $9,273Note 4AccountabilityAs of December 31, 2019, the police and fire pension special revenue fund had a fund balance deficit of $29,787.The deficit was the result of the application of generally accepted accounting principles.The general fund provides transfers to cover deficit balances in other funds; however, this is done when cash is needed rather than when accruals occur.- 42  42 - '","65":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Note 5Budgetary Basis of AccountingWhile the City is reporting financial position, results of operations and changes in fund balance on the basis of generally accepted accounting principles (GAAP), the budgetary basis as provided by law is based upon accountingforcertaintransactionsonabasisofcashreceipts,disbursementsandencumbrances.The statement of revenues, expenditures and changes in fund balancebudget (non-GAAP Basis) and actual presented for the general fund is presented on the budgetary basis to provide a meaningful comparison of actual results with the budget.The major differences between the budget basis and GAAP basis are as follows:1.Revenues are recorded when received in cash (budget) as opposed to when susceptible to accrual (GAAP).2.UnrecordedcashrepresentsamountsreceivedbutnotreportedbytheCityontheoperating statements (budget), but which is reported on the GAAP basis operating statements.3.Expenditures\/expenses are recorded when paid in cash (budget) as opposed to when the liability is incurred (GAAP).4.Encumbrances are treated as expenditures (budget) rather than as restricted, committed, or assigned fundbalancefortheportionofoutstandingencumbrancesnotalreadyrecognizedasaccounts payable. (GAAP).The following table summarizes the adjustments necessary to reconcile the GAAP basis statements to the budgetary basis statements for the general fund.Net Change in Fund BalanceGAAP Basis $258,377Net Adjustment for Revenue Accruals (81,998)Beginning Unrecorded Cash 30,871Ending Unrecorded Cash (61,777)Net Adjustment for Expenditure Accruals 84,200Encumbrances (18,782)Budget Basis $210,891Note 6Deposits and InvestmentsThe City has chosen to follow State statutes and classify monies held by the City into three categories.ActivedepositsarepublicdepositsdeterminedtobenecessarytomeetcurrentdemandsupontheCity treasury.Active monies must be maintained either as cash in the City treasury, in commercial accounts payable or withdrawable on demand, including negotiable order of withdrawal (NOW) accounts, or in money market deposit accounts.Inactive deposits are public deposits that Council has identified as not required for use within the current five year period of designation of depositories.Inactive deposits must either be evidenced by certificates of deposit maturing not later than the end of the current period of designation of depositories, or by savings or deposit accounts including, but not limited to, passbook accounts. - 43  43 - '","66":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Interim deposits are deposits of interim monies. Interim monies are those monies which are not needed for immediate use but which will be needed before the end of the current period of designation of depositories.Interim deposits must be evidenced by time certificates of deposit maturing not more than one year from the date of deposit or by savings or deposit accounts, including passbook accounts. ProtectionoftheCitysdepositsisprovidedbytheFederalDepositInsuranceCorporation(FDIC),by eligiblesecuritiespledgedbythefinancialinstitutionassecurityforrepayment,orbythefinancial institutionsparticipationintheOhioPooledCollateralSystem(OPCS),acollateralpoolofeligible securities deposited with a qualified trustee and pledged to the Treasurer of State to secure the repayment of all public monies deposited in the financial institution.Interim monies held by the City can be deposited or invested in the following securities:1.United States Treasury bills, bonds, notes, or any other obligation or security issued by the United States Treasury, or any other obligation guaranteed as to principal and interest by the United States;2.Bonds,notes,debentures,oranyotherobligationsorsecuritiesissuedbyanyfederal governmentagencyorinstrumentality,including,butnotlimitedto,FederalNational Mortgage Association, Federal Home Loan Bank, Federal Farm Credit Bank, Federal Home Loan Mortgage Corporation, and Government National Mortgage Association.All federal agencysecuritiesshallbedirectissuancesoffederalgovernmentagenciesor instrumentalities;3.No-load money market mutual funds consisting exclusively of obligations described in (1) or (2) and repurchase agreements secured by such obligations, provided that investments in securities described in this division are made only through eligible institutions;4.Time certificates of deposit or savings or deposit accounts including, but not limited to, passbook accounts;5.Bonds and other obligations of the State of Ohio, and, with certain limitations including a requirementformaturitywithintenyearsfromthedateofsettlement,bondsandother obligations of political subdivisions of the State of Ohio, if training requirements have been met;6.The State Treasurer's investment pool (STAR Ohio);7.Certainbankersacceptances(foraperiodnottoexceedonehundredeightydays)and commercial paper notes (for a period not to exceed two hundred seventy days) in an amount not to exceed 40 percent of the interim monies available for investment at any one time if training requirements have been met; and8.Written repurchase agreements in the securities described in (1) or (2) provided the market value of the securities subject to the repurchase agreement must exceed the principal value of the agreement by at least two percent and be marked to market daily, and the term of the agreement must not exceed thirty days.- 44  44 - \"","67":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Investments in stripped principal or interest obligations, reverse repurchase agreements and derivatives are prohibited.The issuance of taxable notes for the purpose of arbitrage, the use of leverage and short selling are also prohibited.Investments may only be made through specified dealers and institutions.Payment for investments may be made only upon delivery of the securities representing the investments to the treasurer or, if the securities are not represented by a certificate, upon receipt of confirmation of transfer from the custodian.InvestmentsAs of December 31, 2019, the City had investments in STAR Ohio in the amount of $12,235,940 with an average maturity of 55.7 days.The City measures its investment in STAR Ohio at the net asset value (NAV) per share provided by STAR Ohio.Interest Rate RiskThe City has no investment policy that addresses interest rate risk.State statute requires that an investment mature within five years from the date of purchase, unless matched to a specific obligation or debt of the City, and that an investment must be purchased with the expectation that it will be held to maturity.Credit RiskOhio law requires that STAROhio maintain the highest rating provided by at least one nationally recognized standard rating service.The City has no investment policy that would further limit its investment choices. Concentration of Credit RiskThe City places no limit on the amount it may invest in any one issuer. Note 7ReceivablesReceivablesatDecember31,2019,consistedprimarilyofmunicipalincometaxes,propertytaxes, intergovernmentalreceivablesarisingfromentitlementsandsharedrevenues,andaccounts(billingsfor utility service).Property taxes, although ultimately collectible, include some portion of delinquencies that will not be collected within one year.All allowances for uncollectibles represent estimates of uncollectible receivables in the accounts receivable classification. Accounts Allowance for Net AccountsReceivable Uncollectibles ReceivableGovernmental Activities $155,705 $0 $155,705Business-Type Activities 4,130,518 279,827 3,850,691 Property TaxesPropertytaxesincludeamountsleviedagainstallrealandpublicutilitypropertylocatedintheCity.Property tax revenue received during 2019 for real and public utility property taxes represents collections of the 2018 taxes.2019 real property taxes are levied after October 1, 2019, on the assessed value as of January 1, 2019, the lien date.Assessed values are established by State law at 35 percent of appraised market value.2019 real property taxes are collected in and intended to finance 2020.- 45  45 - '","68":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Real property taxes are payable annually or semi-annually.If paid annually, the payment is due December 31; if paid semi-annually, the first payment is due December 31 with the remainder payable by June 20.Under certain circumstances, State statute permits later payment dates to be established.Public utility tangible personal property currently is assessed at varying percentages of true value; public utility real property is assessed at 35 percent of true value.2019 public utility property taxes which became a lien December 31, 2018, are levied after October 1, 2019, and are collected in 2020 with real property taxes.The full tax rate for all City operations for the year ended December 31, 2019, was $7.00 per $1,000 of assessed value.The assessed values of real and tangible personal property upon which 2019 property tax receipts were based are as follows:Real Property $261,682,560Public Utility Property 1,358,120Total $263,040,680 The County Treasurer collects property taxes on behalf of all taxing districts in the county, including the City of Dover.The County Auditor periodically remits to the City its portion of the taxes collected.Property taxes receivable represents real and public utility property taxes and outstanding delinquencies which are measurable as of December 31, 2019, and for which there is an enforceable legal claim.In governmental funds, the portion of the receivable not levied to finance 2019 operations is offset to deferred inflows of resourcesproperty taxes.On an accrual basis, collectible delinquent property taxes have been recorded as a receivable and revenue while on modified accrual basis the revenue has been reported as deferred inflows of resourcesunavailable revenue.Income TaxesFor 2019, the City levied a municipal income tax of 1.5 percent on substantially all earned income arising from employment, residency or business activities within the City.The City allows a credit of 100 percent for the income tax paid to another municipality, not to exceed one and a half percent of taxable income, to a maximum of the total amount assessed.Employers within the City are required to withhold income tax on employee compensation and remit the tax to the City either monthly or quarterly, as required.Corporations and other individual taxpayers are required to pay their estimated tax quarterly and file a declaration annually.By City ordinance, income tax proceeds, after income tax department expenditures, are credited to the following funds:Twenty-five percent to the master capital capital projects fund and the remaining balance divided between the cemetery special revenue fund, the street maintenance and repair special revenue fund, the police and fire pension special revenue fund and the general fund.- 46  46 - '","69":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Intergovernmental ReceivablesA summary of intergovernmental receivables follows:AmountGovernmental ActivitiesGasoline Tax $403,674Local Government 190,199Motor Vehicle Tax 74,858Homestead and Rollback 60,829Recycling Grant 6,461Worker's Compensation Refund6,232Compost Grant 4,255Other 544Total Governmental Activities $747,052Note 8Tax AbatementsAsofDecember31,2019,theCityprovidestaxabatementsthroughEnterpriseZoneTaxExemptions.Pursuant to Ohio Revised Code Chapter 5709, the City established an Enterprise Zone to provide property tax abatements to encourage new investment and job creation or retention.Abatements are obtained through application by the property owner, including annual verification that the improvements have been made and job commitments have been fulfilled, and equal up to 100 percent of the increase in assessed value resulting from the improvement.The amount of the abatement is a reduction of the taxable assessed valuation thus reducing the recipients tax bill.If a property owner does not meet at least 75 percent of the job creation or retention commitment during any three-year period, the property owner can be required to repay the tax benefitsreceivedduringthatthree-yearperiodbasedontheenterprisezoneagreement.TheCityalso contracts with the overlapping school districts for payments in lieu of taxes when required by Ohio Revised Code.The Citys 2019 taxes abated under enterprise zone tax exemptions amounted to $15,250. Note 9Internal ActivityInterfund TransfersDuring 2019, the City transferred $200,000 of the kilowatt per hour tax from the general fund to the electric enterprise fund as allowed by State statute.Internal BalancesChange in Proportionate ShareTheCityusesaninternalproportionatesharetoallocateitsnetpension\/OPEBliabilities(asset)and corresponding deferred outflows\/inflows of resources and pension\/OPEB expense to its various funds. This allocation creates a change in internal proportionate share. The effects of the internal proportionate share are eliminated from the pension\/OPEB deferred outflows\/inflows of resources in the governmental and business-typeactivitiescolumnsofthestatementofnetposition,exceptforanynetresidualamountsbetween governmental and business-type activities. These residual amounts are eliminated in the total column of the entity wide statement of net position, thus allowing the total column to present the change in proportionate share for the City as a whole. - 47  47 - \"","70":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Balances related to the internal proportionate share for pension and OPEB at December 31, 2019, were as follows:Pension OPEBDeferred Deferred Deferred DeferredOutflows Inflows Outflows InflowsGovernmental Activities $0 $1,172 $0 $0Business-Type Activities:Sewer 0 500 0 0Electric 16,953 0 4,609 0Water 0 15,281 0 4,609Total Business-Type Activities 16,953 15,781 4,609 4,609Total $16,953 $16,953 $4,609 $4,609 . Note 10Capital AssetsCapital asset activity for the year ended December 31, 2019, was as follows:Balance Balance12\/31\/18 Additions Deductions Transfers 12\/31\/19Governmental ActivitiesCapital Assets, not being Depreciated:Land $2,373,471 $45,978 $0 $0 $2,419,449Construction in Progress 1,987,264 1,800,057 (2,324,576) 0 1,462,745Total Capital Assets, not being Depreciated 4,360,735 1,846,035 (2,324,576) 0 3,882,194Capital Assets, being Depreciated:Buildings 3,468,359 2,213,802 0 0 5,682,161Improvements Other Than Buildings 2,575,130 0 0 0 2,575,130Equipment and Machinery 2,639,175 79,461 (29,072) 57,482 2,747,046Furniture and Fixtures 11,455 0 0 0 11,455Vehicles 4,170,047 77,842 (71,373) 0 4,176,516Infrastructure 24,107,102 259,978 0 343,387 24,710,467Total Capital Assets, being Depreciated 36,971,268 2,631,083 (100,445) 400,869 39,902,775Less Accumulated Depreciation:Buildings (1,336,016) (85,399) 0 0 (1,421,415)Improvements Other Than Buildings (1,347,063) (97,651) 0 0 (1,444,714)Equipment and Machinery (1,461,577) (131,532) 11,677 (45,986) (1,627,418)Furniture and Fixtures (11,455) 0 0 0 (11,455)Vehicles (3,457,130) (221,464) 71,373 0 (3,607,221)Infrastructure (12,235,866) (484,670) 0 0 (12,720,536)Total Accumulated Depreciation (19,849,107) (1,020,716) * 83,050 (45,986) (20,832,759)Total Capital Assets, being Depreciated, Net 17,122,161 1,610,367 (17,395) 354,883 19,070,016Governmental Activities Capital Assets, Net $21,482,896 $3,456,402 ($2,341,971) $354,883 $22,952,210 - 48  48 - '","71":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 During 2019, the City received a portion of the new fire station building costs from another government, valued at $175,964.The City has recorded this as a capital contribution in governmental activities.* Depreciation expense was charged to the governmental activities as follows:General Government $22,496Security of Persons and Property 179,066Transportation 635,066Public Health Services 26,523Leisure Time Activities 157,565Total Governmental Depreciation Expense $1,020,716 Balance Transfer of Balance12\/31\/18 Additions Deductions Operations Transfers 12\/31\/19Business-Type ActivitiesCapital Assets, not being Depreciated:Land $1,197,605 $0 $0 $0 $0 $1,197,605Construction in Progress 1,193,458 392,480 (695,484) 0 0 890,454Total Capital Assets, not being Depreciated 2,391,063 392,480 (695,484) 0 0 2,088,059Capital Assets, being Depreciated:Buildings 30,116,375 30,790 0 215,073 0 30,362,238Improvements Other Than Buildings 3,603,377 20,000 0 0 0 3,623,377Equipment and Machinery 28,177,065 253,981 (586,226) 23,123 (57,482) 27,810,461Furniture and Fixtures 95,013 0 0 0 0 95,013Vehicles 2,555,728 0 0 0 0 2,555,728Infrastructure 34,667,320 1,375,423 0 835,432 (343,387) 36,534,788Total Capital Assets, being Depreciated 99,214,878 1,680,194 (586,226) 1,073,628 (400,869) 100,981,605Less Accumulated Depreciation:Buildings (12,197,887) (644,068) 0 0 0 (12,841,955)Improvements Other Than Buildings (2,260,123) (117,209) 0 0 0 (2,377,332)Equipment and Machinery (19,897,073) (885,687) 565,540 0 45,986 (20,171,234)Furniture and Fixtures (74,856) (1,753) 0 0 0 (76,609)Vehicles (2,147,787) (141,959) 0 0 0 (2,289,746)Infrastructure (18,760,711) (631,533) 0 0 0 (19,392,244)Total Accumulated Depreciation (55,338,437) (2,422,209) 565,540 0 45,986 (57,149,120)Total Capital Assets, being Depreciated, Net 43,876,441 (742,015) (20,686) 1,073,628 (354,883) 43,832,485Business-Type Activities Capital Assets, Net $46,267,504 ($349,535) ($716,170) $1,073,628 ($354,883) $45,920,544 - 49  49 - '","72":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Note 11Risk ManagementThe City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters.During 2019, the City contracted with the Hartford Steam Boiler for boiler and machinery insurance.EMC covers the general liability and property insurance.AutoOwnerscoverselectronicdataprocessing,whilepoliceandprofessionalliabilityare protected by Hudson Insurance Group with a $1,000,000 limit and a $10,000 deductible.An umbrella policy withMerchantsMutualcoversa$5,000,000excesslawenforcementliability.TheCityhasacyber insurance policy with Axis Insurance.Boilerandmachinerydeductiblelevelsvarybyobject.VehiclesarecoveredbySelectiveInsurance Companyandholda$1,000deductibleforcomprehensiveandcollision. Automobileliabilityhasa $1,000,000 combined single limit of liability.There has not been a significant reduction in coverage from the prior year.Settled claims have not exceeded this commercial coverage in any of the past three years.The City pays the State Workers Compensation System a premium based on a rate per $100 of salaries.The rate is calculated based on accident history and administrative costs.The City has elected to provide employee medical\/surgical benefits through a self-insured program.The City maintains a self-insurance internal service fund to account for and finance its uninsured risks of loss in this program.A third-party administrator, Aultcare, Inc., located in Canton, Ohio, reviews all claims which are then paid by the City.An excess coverage insurance policy covers claims in excess of $175,000 per employee and an aggregate of $3,167,889 per year.The City pays into the self-insurance internal service fund $1,000 family coverage or $500 individual coverage per employee per month which represents the entire premium required.This premium is paid by the fund that pays the salary of the employee and is based on historic cost information.In 2012, a resolution was adopted which allows an additional $500 premium to be paid for each employee monthly on an as needed basis.The claims liability of $241,869 reported in the fund at December 31, 2019, was estimated by a third-party administrator and is based on the requirements of Governmental Accounting Standards Board Statement No. 30 which requires that a liability for unpaid claims costs, including estimates of costs relating to incurred but not reported claims, be reported.The estimate was not affected by incremental claim adjustment expense and does not include allocated or unallocated claims adjustment expenses.Changes in the fund's claims liability amount in 2018 and 2019 were as follows:Balance at Current BalanceBeginning Year Claim at Endof Year Claims Payments of Year2018 $459,754 $2,176,450 $2,430,383 $205,8212019 205,821 2,288,572 2,252,524 241,869 - 50  50 - \"","73":"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 - '","74":"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 - '","75":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 The state infrastructure bank loan was issued for the Citys share of the costs related to the Tuscarawas Avenue Bridge project; the bridge belongs to the Ohio Department of Transportation. The Citys outstanding OPWC loans from direct borrowings and direct placements related to governmental activities of $40,688 contain provisions that in the event of default (1) OPWC may apply late fees of 8 percent per year, (2) loans more than 60 days late will be turned over to the Attorney Generals office for collection, and as provided by law, OPWC may require that such payment be taken from the Citys share of the county undivided local government fund, and (3) the outstanding amounts shall, at OPWCs option, become immediately due and payable.The City has pledged future water revenues to repay the Waterworks System Refunding and Waterworks Land Purchase Bonds.The bonds are payable solely from net revenues and are payable through 2022.Net revenues include operating revenues, transfers, and interest income receivedby the water utility less all operating expenses other than depreciation expense.Annual principal and interest payments on the loans are expected to require about 50 percent of net revenues and about 19 percent of total revenues.The total principal and interest remaining to be paid on the bonds is $1,483,446.Principal and interest paid for the current year were $499,004, net revenues were $993,804 and total revenues were $2,597,015.The Citys outstanding revenue bonds from direct placement related to business-type activities of $1,425,000 contain a provision that upon the occurrence and during the continuation of an event of default, the Trustee may declare, with the consent of the holders of not less than 25 percent in aggregate principal amount of the bonds outstanding, the principal of all the bonds outstanding and the interest accrued thereon to be due and payable immediately, subject to certain conditions.On December 3, 2015, the City issued $2,245,000 in Municipal Electric System Improvement Bonds through directplacementforthepurposeofimprovingthemunicipalelectricsystembyacquiring,constructing, installing and equipping pollution control facilities.The bonds were issued with an interest rate of 1.72 percent.The bonds were issued for a five year period with final maturity on December 1, 2020.The Citys outstanding OWDA loan from direct borrowings of $7,044,301 related to business-type activities contains provisions that in an event of default (1) the amount of such default shall bear interest at the default rate from the due date until the date of payment, (2) if any of the charges have not been paid within 30 days, in addition to the interest calculated at the default rate, a late charge of 1 percent on the amount of each default shall also be paid to the OWDA, and (3) for each additional 30 days during which the charges remain unpaid, the City shall continue to pay an additional late charge of 1 percent on the amount of the default until such charges are paid.As of December 31, 2019, the City's overall legal debt margin (the ability to issue additional amounts of generalobligationbondeddebt)was$25,793,583andtheunvotedlegaldebtmarginwas$12,641,549.Principal and interest requirements to retire the Citys long-term obligations outstanding at December 31, 2019, are as follows:- 53  53 - \"","76":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Governmental ActivitiesFrom Direct BorrowingVarious Purpose Police andYear Ending General Obligation Bonds OPWC Loans Fire PensionDecember 31 Principal Interest Principal Principal Interest2020 $120,000 $56,200 $20,344 $9,521 $8,5242021 125,000 53,200 20,344 9,929 8,1162022 130,000 49,919 0 10,356 7,6892023 135,000 46,344 0 10,801 7,2442024 140,000 42,462 0 11,265 6,7802025-2029 780,000 143,813 0 64,012 26,2132030-2034 355,000 19,175 0 78,991 11,2342035 0 0 0 8,348 171Total $1,785,000 $411,113 $40,688 $203,223 $75,971 Business-Type Activities - From Direct Placement\/Direct BorrowingWaterworks System Revenue Municipal Electric System AMPGSYear Ending and Land Purchase Bonds General Obligation Bonds OWDA Loan PayableDecember 31 Principal Interest Principal Interest Principal Interest Principal2020 $465,000 $29,070 $465,000 $7,998 $685,626 $206,228 $167,4062021 480,000 19,584 0 0 708,090 185,492 167,4062022 480,000 9,792 0 0 731,290 164,077 161,1792023 0 0 0 0 755,250 141,960 02024 0 0 0 0 779,995 119,119 02025-2029 0 0 0 0 3,384,050 232,718 02030-2031 0 0 0 0 0 0 0Total $1,425,000 $58,446 $465,000 $7,998 $7,044,301 $1,049,594 $495,991 Business-Type ActivitiesMunicipal Electric SystemYear Ending General Obligation BondsDecember 31 Principal Interest2020 $350,000 $137,9312021 360,000 129,1822022 370,000 119,7312023 380,000 109,5562024 395,000 98,6322025-2029 1,845,000 310,8382030-2031 745,000 40,325Total $4,445,000 $946,195 American Municipal Power Generating Station ProjectThe City is a member of American Municipal Power (AMP) and has participated in the AMP Generating Station (AMPGS) Project.This project was intended to develop a pulverized coal power plant in Meigs County, Ohio.The Citys project share was 21,000 kilowatts (kW) of a total 771,281 kW, giving the City a 2.72 percent project share. The AMPGS Project required participants to sign take or pay contracts with - 54  54 - '","77":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 AMP.As such, the participants are obligated to pay any costs incurred for the project.In November 2009, the participants voted to terminate the AMPGS Project due to projected escalating costs.All project costs incurredpriortothecancellationandrelatedtothecancellationwerethereforedeemedimpaired,and participants were obligated to pay those incurred costs.As a result of a March 2014 legal ruling, the AMP Board of Trustees on April 15, 2014, and the AMPGS participants on April 16, 2014, approved the collection of the impaired costs and provided the participants with an estimate of their liability.The Citys estimated share of the impaired costs at March 31, 2014, was $3,638,459.The City received a credit of $1,182,083 related to the Citys participation in the AMP Freemont Energy Center (AFEC) Project, and another credit of $949,722 related to the AMPGS costs deemed to have future benefit for the project participants, classified as Plant Held for Future Use (PHFU), leaving an initial net impaired cost estimate of $1,506,654, which was reported as an AMPGS Payable in the electric enterprise fund as of December 31, 2013.AMP financed these costs on its revolving line of credit.Any additional costs (including line-of-credit interest and legal fees) or amounts received related to the project will impact the Citys liability.These amounts will be recorded as they become estimable.In late 2016, AMP reached a settlement in the Bechtel Corporation litigation.On December 8, 2016, at the AMPGS participants meeting, options for the allocation of the settlement funds were approved.The AMPGs participants and the AMP Board of Trustees voted to allocate the settlement among the participants and the AMP general fund based on each participants original project share in kW, including the AMP general funds project share.Since March 31, 2014, the City has made payments of $1,149,189 to AMP toward its net impaired cost estimate.Also since March 31, 2014, the Citys allocation of additional costs incurred by the project is $44,088 and interest expense incurred on AMPs line-of-credit of $94,438, resulting in a net impaired cost estimate at December 31, 2019, of $495,991.The City does have a potential PHFU liability of $1,054,607 resulting in a net total potential liability of $1,550,598, assuming the assets making up the PHFU (principally the land comprising the Meigs County site) have no value and also assuming the Citys credit balance would earn zero interest.Stranded costs as well as PHFU costs are subject to change, including future borrowing costs on the AMP line of credit.Activities include negative items such as property taxes, as well as positive items such as revenue from leases or sale of all or a portion of the Meigs County site property.TheCityintendstorecoverthesecostsandrepayAMPoverthenextfouryearsthroughapowercost adjustment; thus this incurred cost has been capitalized and reported as a regulated asset. Note 13Capital Lease PayableIn 2016, the City entered into a capital lease for a copier.This lease meets the criteria of a capital lease.The asset was capitalized at the present value of the minimum lease payments at the time the lease was entered into.The asset acquired through the capital lease is as follows:GovernmentalActivitiesMachinery and Equipment$10,856Less:Accumulated Depreciation (2,172)Current Book Value $8,684- 55  55 - '","78":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Such agreement provides for minimum, annual lease payments as follows:GovernmentalYear Ending December 31 Activities2020 $2,4752021 413Total Minimum Lease Payments 2,888Less:Amount Representing Interest (93)Present Value of Minimum Lease Payments $2,795Note 14Contingent LiabilitiesLitigationThe City management is of the opinion that the ultimate disposition of claims and legal proceedings will not have a material effect, if any, on the financial condition of the City.Federal and State GrantsThe City participates in several federally assisted programs.These programs are subject to financial and complianceauditsbythegrantorortheirrepresentative.Suchauditscouldleadtoarequestfor reimbursement to the grantor agency for expenditures disallowed under the terms of the grant.Based on prior experience, the City believes such disallowance, if any, would be immaterial. Note 15Defined Benefit Pension PlansThe Statewide retirement systems provide both pension benefits and other postemployment benefits (OPEB).Net Pension Liability (Asset)\/Net OPEB LiabilityThe net pension liability (asset) and the net OPEB liability reported on the statement of net position represent liabilities to employees for pensions and OPEB, respectively. Pensions\/OPEB are a component of exchange transactionsbetween an employer and its employeesof salaries and benefits for employee services.Pensions\/OPEBareprovidedtoanemployeeonadeferred-paymentbasisaspartofthetotal compensation package offered by an employer for employee services each financial period.The obligation to sacrifice resources for pensions is a present obligation because it was created as a result of employment exchanges that already have occurred.Thenetpension\/OPEBliabilities(asset)representtheCitysproportionateshareofeachpension\/OPEB plans collective actuarial present value of projected benefit payments attributable to past periods of service, netofeachpension\/OPEBplansfiduciarynetposition.Thenetpension\/OPEBliabilities(asset) calculationsare dependent on criticallong-term variables, including estimated average life expectancies, earningsoninvestments,costoflivingadjustmentsandothers.Whiletheseestimatesusethebest information available, unknowable future events require adjusting these estimates annually.- 56  56 - '","79":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Ohio Revised Code (ORC) limits the Citys obligation for these liabilities to annually required payments. The City cannot control benefit terms or the manner in which pensions are financed; however, the City does receive the benefit of employees services in exchange for compensation including pension and OPEB. GASB 68\/75 assume the liabilities are solely the obligation of the employer, because (1) they benefit from employeeservices;and(2)Statestatuterequiresfundingtocomefromtheseemployers.Allpension contributions to date have come solely from these employers (which also includes pension costs paid in the formofwithholdingsfromemployees).Theretirementsystemsmayallocateaportionoftheemployer contributions to provide for these OPEB benefits. In addition, health care plan enrollees pay a portion of the health care costs in the form of a monthly premium.State statute requires the retirement systems to amortize unfunded pension liabilities within 30 years.If the pension amortization period exceeds 30 years, each retirement systems board must propose corrective action to the State legislature.Any resulting legislative change to benefits or funding could significantly affect the net pension\/OPEB liabilities (asset). Resulting adjustmentstothenet pension\/OPEB liabilities(asset)wouldbeeffectivewhenthechangesarelegally enforceable. The ORC permits, but does not require the retirement systems to provide healthcare to eligible benefit recipients.The proportionate share of each plans unfunded benefits is presented as a net pension asset or a long-term net pension\/OPEB liability on the accrual basis of accounting.Any liability for the contractually-required pension\/OPEB contribution outstanding at the end of the year is included in intergovernmental payable on both the accrual and modified accrual bases of accounting.The remainder of this note includes the required pension disclosures.See Note 16 for the required OPEB disclosures.Plan DescriptionOhio Public Employees Retirement SystemPlan DescriptionCity employees, other than full-time police and firefighters, participate in the Ohio Public Employees Retirement System (OPERS).OPERS administers three separate pension plans.The traditional pension plan is a cost-sharing, multiple-employer defined benefit pension plan.The member-directed plan is a defined contribution plan and the combined plan is a combination cost-sharing, multiple-employer defined benefit\/defined contribution pension plan.OPERS provides retirement, disability, survivor and death benefits, and annual cost of living adjustments (COLA) to members of the traditional and combined plans.Authority to establish and amend benefits is provided by Chapter 145 of the Ohio Revised Code (ORC).OPERS issues a stand-alone financial report that includes financial statements, required supplementary information and detailed information about OPERS fiduciarynetpositionthatmaybeobtainedbyvisitinghttps:\/\/www.opers.org\/financial\/reports.shtml,by writing to the Ohio Public Employees Retirement System, 277 East Town Street, Columbus, Ohio 43215-4642, or by calling (800) 222-7377.Senate Bill (SB) 343 was enacted into law with an effective date of January 7, 2013. In the legislation, members in the traditional and combined plans were categorized into three groups with varying provisions of the law applicable to each group.The following table provides age and service requirements for retirement and the retirement formula applied to final average salary (FAS) for the three member groups under the traditional and combined plans as per the reduced benefits adopted by SB 343 (see OPERS annual financial report referenced previously for additional information, including requirements for reduced and unreduced benefits):- 57  57 - '","80":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Group A Group B Group CEligible to retire prior to 20 years of service credit prior to Members not in other GroupsJanuary 7, 2013 or five years January 7, 2013 or eligible to retire and members hired on or afterafter January 7, 2013 ten years after January 7, 2013 January 7, 2013State and Local State and Local State and LocalAge and Service Requirements: Age and Service Requirements: Age and Service Requirements:Age 60 with 60 months of service credit Age 60 with 60 months of service credit Age 57 with 25 years of service creditor Age 55 with 25 years of service credit or Age 55 with 25 years of service credit or Age 62 with 5 years of service creditTraditional Plan Formula: Traditional Plan Formula: Traditional Plan Formula:2.2% of FAS multiplied by years of 2.2% of FAS multiplied by years of 2.2% of FAS multiplied by years ofservice for the first 30 years and 2.5% service for the first 30 years and 2.5% service for the first 35 years and 2.5%for service years in excess of 30 for service years in excess of 30 for service years in excess of 35Combined Plan Formula: Combined Plan Formula: Combined Plan Formula:1% of FAS multiplied by years of 1% of FAS multiplied by years of 1% of FAS multiplied by years ofservice for the first 30 years and 1.25% service for the first 30 years and 1.25% service for the first 35 years and 1.25%for service years in excess of 30 for service years in excess of 30 for service years in excess of 35 FAS represents the average of the three highest years of earnings over a members career for Groups A and B.Group C is based on the average of the five highest years of earnings over a members career.Members who retire before meeting the age and years of service credit requirement for unreduced benefits receive a percentage reduction in the benefit amount. When a traditional plan benefit recipient has received benefits for 12 months, current law provides for a COLA.ThisCOLAiscalculatedonthebaseretirementbenefitatthedateofretirementandisnot compounded. Members retiring under the combined plan receive a COLA on the defined benefit portion of their pension benefit.For those retiring prior to January 7, 2013, current law provides for a 3 percent COLA. For those retiring subsequent to January 7, 2013, beginning in calendar year 2019, current law provides that theCOLAwillbebasedontheaveragepercentageincreaseintheConsumerPriceIndex,cappedat3 percent.Defined contribution plan benefits are established in the plan documents, which may be amended by the Board.Member-directedplanandcombinedplanmemberswhohavemettheretirementeligibility requirements may apply for retirement benefits. The amount available for defined contribution benefits in the combined plan consists of the members contributions plus or minus the investment gains or losses resulting from the members investment selections.Combined plan members wishing to receive benefits must meet the requirements for both the defined benefit and defined contribution plans. Member-directed participants musthaveattainedtheageof55,havemoneyondepositinthedefinedcontributionplanandhave terminated public service to apply for retirement benefits.The amount available for defined contribution benefits in the member-directed plan consists of the members contributions, vested employer contributions and investment gains or losses resulting from the members investment selections.Employer contributions andassociatedinvestmentearningsvestoverafive-yearperiod,atarateof20percenteachyear.At retirement, members may select one of several distribution options for payment of the vested balance in their individualOPERSaccounts.Optionsincludetheannuitizationofthebenefit(whichincludesjointand survivoroptions),partiallump-sumpayments(subjecttolimitations),arolloverofthevestedaccount balancetoanotherfinancialinstitution,receiptofentireaccountbalance,netoftaxeswithheld,ora combination of these options. - 58  58 - '","81":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Funding PolicyThe ORC provides statutory authority for member and employer contributions as follows:Stateand Local2019 Statutory Maximum Contribution RatesEmployer 14.0 %Employee * 10.0 %2019 Actual Contribution RatesEmployer:Pension ** 14.0 %Post-employment Health Care Benefits ** 0.0Total Employer 14.0 %Employee 10.0 %* Member contributions within the combined plan are not used tofund the defined benefit retirement allowance.** These pension and employer healthcare rates are for thetraditional and combined plans. The employer contributions ratefor the member-directed plan is allocated 4 percent forhealthcare with the remainder going to pension. Employer contribution rates are actuarially determined and are expressed as a percentage of covered payroll.For 2019, the Citys contractually required contribution was $981,739 for the traditional plan and $43,059 for the combined plan.The City did not have any employees participating in the member-directed plan during 2019.Of these amounts, $120,751 is reported as an intergovernmental payable for the traditional plan and $5,293 for the combined plan.Plan DescriptionOhio Police & Fire Pension FundPlan DescriptionCity full-time police and firefighters participate in Ohio Police and Fire Pension Fund (OP&F), a cost-sharing, multiple-employer defined benefit pension plan administered by OP&F.OP&F provides retirement and disability pension benefits, annual cost of living adjustments (COLA), and death benefits to plan members and beneficiaries.Benefit provisions are established by the Ohio State Legislature andarecodifiedinChapter742oftheOhioRevisedCode(ORC).OP&Fissuesapubliclyavailable financialreportthatincludesfinancialinformationandrequiredsupplementaryinformationanddetailed informationaboutOP&Ffiduciarynetposition.ThereportthatmaybeobtainedbyvisitingtheOP&F website at www.op-f.org or by writing to the Ohio Police and Fire Pension Fund, 140 East Town Street, Columbus, Ohio 43215-5164.Upon attaining a qualifying age with sufficient years of service, a member of OP&F may retire and receive a lifetimemonthlypension.OP&Foffersfourtypesofserviceretirement:normal,servicecommuted, age\/service commuted and actuarially reduced. Each type has different eligibility guidelines and is calculated usingthemembersaverageannualsalary.Thefollowingdiscussionofthepensionformularelatesto normal service retirement. - 59  59 - '","82":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 For members hired after July 1, 2013, the minimum retirement age is 52 for normal service retirement with at least 25 years of service credit.For members hired on or before after July 1, 2013, the minimum retirement age is 48 for normal service retirement with at least 25 years of service credit.The annual pension benefit for normal service retirement is equal to a percentage of the allowable average annual salary.The percentage equals 2.5 percent for each of the first 20 years of service credit, 2.0 percent for each of the next 5 years of service credit and 1.5 percent for each year of service credit in excess of 25 years. The maximum pension of 72 percent of the allowable average annual salary is paid after 33 years of servicecredit(seeOP&Fsannualfinancialreportreferencedpreviouslyforadditionalinformation, including requirements for Deferred Retirement Option Plan (DROP) provisions and reduced and unreduced benefits).Under normal service retirement, retired members who are at least 55 years old and have been receiving OP&F benefits for at least one year may be eligible for a COLA. The age 55 provision for receiving a COLA does not apply to those who are receiving a permanent and total disability benefit, surviving beneficiaries, and statutory survivors.Members participating in the DROP program have separate eligibility requirements related to COLA. Members retiring under normal service retirement, with less than 15 years of service credit on July 1, 2013, will receive a COLA equal to either 3 percent or the percent increase, if any, in the Consumer Price Index over the 13 month period ending on September 30th of the immediately preceding year, whichever is less.The COLA amount for members with at least 15 years of service credit as of July 1, 2013, is equal to 3 percent of their base pension or disability benefit.Funding PolicyThe ORC provides statutory authority for member and employer contributions as follows:Police Firefighters2019 Statutory Maximum Contribution RatesEmployer 19.50 % 24.00 %Employee 12.25 % 12.25 %2019 Actual Contribution RatesEmployer:Pension 19.00 % 23.50 %Post-employment Health Care Benefits 0.50 0.50Total Employer 19.50 % 24.00 %Employee 12.25 % 12.25 % Employercontributionratesareexpressedasapercentageofcoveredpayroll.TheCityscontractually requiredcontributiontoOP&Fwas$717,534for2019.Ofthisamount,$97,922isreportedasan intergovernmental payable. In addition to current contributions, the City pays installments on a specific liability the City incurred when theStateofOhioestablishedthestatewidepensionsystemforpoliceandfirefightersin1967.Asof December 31, 2019, the specific liability of the City was $203,223 payable in semi-annual payments through the year 2035.- 60  60 -'","83":"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 - \"","84":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 $1,742,332 reported as deferred outflows of resources related to pension resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability or increase to the net pension asset in 2020.Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows: OPERS OPERSTraditional Combined Plan Plan OP&F TotalYear Ending December 31:2020 $1,291,474 $2,820 $733,350 $2,027,6442021 549,710 (397) 425,891 975,2042022 173,571 (58) 469,097 642,6102023 870,135 4,986 719,855 1,594,9762024 0 (1,640) 56,675 55,035Thereafter 0 (1,064) 0 (1,064)Total $2,884,890 $4,647 $2,404,868 $5,294,405Actuarial AssumptionsOPERSActuarial valuations of an ongoing plan involve estimates of the values of reported amounts and assumptions about the probability of occurrence of events far into the future.Examples include assumptions about future employment, mortality, and cost trends.Actuarially determined amounts are subject to continual review or modification as actual results are compared with past expectations and new estimates are made about the future.Projectionsofbenefitsforfinancialreportingpurposesarebasedonthesubstantiveplan(theplanas understood by the employers and plan members) and include the types of benefits provided at the time of each valuation.The total pension liability was determined by an actuarial valuation as of December 31, 2018,usingthefollowingactuarialassumptionsappliedtoallperiodsincludedinthemeasurementin accordance with the requirements of GASB 67.Key methods and assumptions used in the latest actuarial valuation, reflecting experience study results, prepared as of December 31, 2018, are presented as follows: OPERS Traditional Plan OPERS Combined PlanWage Inflation 3.25 percent 3.25 percentFuture Salary Increases,3.25 to 10.75 percent 3.25 to 8.25 percent including inflation including wage inflation including wage inflationCOLA or Ad Hoc COLA:Pre-January 7, 2013 Retirees 3 percent, simple 3 percent, simplePost-January 7, 2013 Retirees 3 percent, simple through 2018,3 percent, simple through 2018, then 2.15 percent, simple then 2.15 percent, simpleInvestment Rate of Return 7.2 percent 7.2 percentActuarial Cost Method Individual Entry Age Individual Entry Age In October of 2018, the OPERS Board adopted a change in the investment return assumption, reducing it from 7.5 percent to 7.2 percent.This change was effective beginning with the 2018 valuation.- 62  62 - '","85":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Pre-retirement mortality rates are based on the RP-2014 Employees mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006. The base year for males and females was then established to be 2015 and 2010, respectively. Post-retirement mortality rates are based on the RP-2014 Healthy Annuitant mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006. The base year for males and females was then established to be 2015 and 2010, respectively. Post-retirement mortality rates for disabled retirees are based on the RP-2014 Disabled mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006. The base year for males and females was then established to be 2015 and 2010, respectively. Mortality rates for a particular calendar year are determined by applying the MP-2015 mortality improvement scale to all of the previously described tables.The most recent experience study was completed for the five year period ended December 31, 2015.The long-term rate of return on defined benefit investment assets was determined using a building-block method in which best-estimate ranges of expected future real rates of return are developed for each major asset class.These ranges are combined to produce the long-term expected real rate of return by weighting the expected future real rates of return by the target asset allocation percentage, adjusted for inflation.During 2018, OPERS managed investments in three investment portfolios: the Defined Benefit portfolio, the Health Care portfolio, and the Defined Contribution portfolio. The Defined Benefit portfolio contains the investment assets for the traditional pension plan, the defined benefit component of the combined plan and the annuitized accounts of the member-directed plan. Within the Defined Benefit portfolio, contributions into theplansareallrecordedatthesametime,andbenefitpaymentsalloccuronthefirstofthemonth.Accordingly,themoney-weightedrateofreturnisconsideredtobethesameforallplanswithinthe portfolio. The annual money-weighted rate of return expressing investment performance, net of investment expenses and adjusted for the changing amounts actually invested, for the Defined Benefit portfolio was a loss of 2.94 percent for 2018.The allocation of investment assets with the Defined Benefit portfolio is approved by the Board of Trustees as outlined in the annual investment plan.Plan assets are managed on a total return basis with a long-term objective of achieving and maintaining a fully funded status for the benefits provided through the defined benefit pension plans.The following table displays the Board-approved asset allocation policy for 2018 and the long-term expected real rates of return:Weighted AverageLong-Term ExpectedTarget Real Rate of ReturnAsset Class Allocation (Arithmetic)Fixed Income 23.00 % 2.79 %Domestic Equities 19.00 6.21Real Estate 10.00 4.90Private Equity 10.00 10.81International Equities 20.00 7.83Other Investments 18.00 5.50Total 100.00 % 5.95 % Discount RateFor 2018, the discount rate used to measure the total pension liability was 7.2 percent for the traditional plan and the combined plan. For 2017, the discount rate used to measure the total pension liability was7.5percentforthetraditionalplanandthecombinedplan.Theprojectionofcashflowsusedto determine thediscountrateassumedthatcontributionsfromplanmembersandthoseofthecontributing - 63  63 -'","86":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 employers are made at the contractually required rates, as actuarially determined.Based on those assumptions, the pension plans fiduciary net position was projected to be available to make all projected future benefits paymentsofcurrentplanmembers;therefore,thelong-termexpectedrateofreturnonpensionplan investments for the traditional pension plan, combined plan and member-directed plan was applied to all periods of projected benefit payments to determine the total pension liability.SensitivityoftheCitysProportionateShareoftheNetPensionLiability(Asset)toChangesinthe Discount RateThe following table presents the Citys proportionate share of the net pension liability (asset) calculatedusingthecurrentperioddiscountrateassumptionof7.2percent,aswellaswhattheCitysproportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is one percentage point lower (6.2 percent) or one percentage point higher (8.2 percent) than the current rate: Current1% Decrease Discount Rate 1% Increase(6.20%) (7.20%) (8.20%)City's proportionate share of the net pension liability (asset):OPERS Traditional Plan $20,363,923 $13,784,640 $8,317,198OPERS Combined Plan (24,746) (74,787) (111,021) Actuarial AssumptionsOP&FOP&Fs total pension liability as of December 31, 2018, is based on the results of an actuarial valuation date of January 1, 2018, and rolled forward using generally accepted actuarial procedures.The total pension liability is determined by OP&Fs actuaries in accordance with GASB Statement No. 67, as part of their annualvaluation.Actuarialvaluationsofanongoingplaninvolveestimatesofreportedamountsand assumptions about probability of occurrence of events far into the future.Examples include assumptions about future employment mortality, salary increases, disabilities, retirements and employment terminations.Actuarially determined amounts are subject to continual review and potential modifications, as actual results are compared with past expectations and new estimates are made about the future.Assumptions considered were:withdrawal rates, disability retirement, service retirement, DROP elections, mortality, percent married and forms of the payment, DROP interest rate, CPI-based COLA, investment returns, salary increases and payroll growth.Keymethodsandassumptionsusedinthelatestactuarialvaluation,reflectingexperiencestudyresults, prepared as of January 1, 2018, are presented as follows:Valuation Date January 1, 2018, with actuarial liabilitiesrolled forward to December 31, 2018Actuarial Cost Method Entry Age NormalInvestment Rate of Return 8.0 percentProjected Salary Increases 3.75 percent to 10.5 percentPayroll Growth Inflation rate of 2.75 percent plusproductivity increase rate of 0.5 percentCost of Living Adjustments 3.00 percent simple; 2.2 percent simplefor increases based on the lesser of theincrease in CPI and 3 percent Mortality for non-disabled participants is based on the RP-2014 Total Employee and Healthy Annuitant Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Buck Modified 2016 Improvement Scale.Rates for surviving beneficiaries are adjusted by 120 percent. - 64  64 - \"","87":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 MortalityfordisabledretireesisbasedontheRP-2014DisabledMortalityTablesrolledbackto2006, adjustedaccordingtotheratesinthefollowingtable,andprojectedwiththeBuckModified2016 Improvement Scale.Age Police Fire59 or less 35 % 35 %60-69 60 4570-79 75 7080 and up 100 90 The most recent experience study was completed for the five year period ended December 31, 2016.The long-term expected rate of return on pension plan investments was determined using a building-block approach and assumes a time horizon, as defined in the Statement of Investment Policy.A forecasted rate of inflation serves as the baseline for the return expected.Various real return premiums over the baseline inflation rate have been established for each asset class.The long-term expected nominal rate of return has been determined by calculating a weighted average of the expected real return premiums for each asset class, addingtheprojectedinflationrateandaddingtheexpectedreturnfromrebalancinguncorrelatedasset classes. Best estimates of the long-term expected geometric real rates of return for each major asset class included in OP&Fs target asset allocation as of December 31, 2018, are summarized as follows:Target Long-Term ExpectedAsset Class Allocation Real Rate of ReturnCash and Cash Equivalents 0.00 % 0.80 %Domestic Equity 16.00 5.50Non-US Equity 16.00 5.90Private Markets 8.00 8.40Core Fixed Income * 23.00 2.60High Yield Fixed Income 7.00 4.80Private Credit 5.00 7.50U.S. Inflation Linked Bonds * 17.00 2.30Master Limited Partnerships 8.00 6.40Real Assets 8.00 7.00Private Real Estate 12.00 6.10Total 120.00 %Note:Assumptions are geometric.* levered 2x OP&Fs Board of Trustees has incorporated the risk parity concept into OP&Fs asset liability valuation with the goal of reducing equity risk exposure, which reduces overall Total Portfolio risk without sacrificing return, and creating a more risk-balanced portfolio based on their relationship between asset classes and economic environments.From the notional portfolio perspective previously disclosed, the Total Portfolio may be levered up to 1.2 times due to the application of leverage in certain fixed income asset classes. - 65  65 - '","88":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 DiscountRateThetotalpensionliabilitywascalculatedusingthediscountrateof8.00percent.The projection of cash flows used to determine the discount rate assumed the contributions from employers and from the members would be computed based on contribution requirements as stipulated by State statute.Projected inflows from investment earning were calculated using the longer-term assumed investment rate of return of 8.00 percent.Based on those assumptions, the plans fiduciary net position was projected to be available to make all future benefit payments of current plan members; therefore, a long-term expected rate of return on pension plan investments was applied to all periods of projected benefits to determine the total pension liability.Sensitivity of the City's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate Net pension liability is sensitive to changes in the discount rate, and to illustrate the potential impact, the followingtablepresentstheCitysproportionateshareofthenetpensionliabilitycalculatedusingthe discount rate of 8.00 percent, as well as what the Citys proportionate share of the net pension liability would beifitwerecalculatedusingadiscountratethatisonepercentagepointlower(7.00percent),orone percentage point higher (9.00 percent) than the current rate.Current1% Decrease Discount Rate 1% Increase(7.00%) (8.00%) (9.00%)City's proportionate share of the net pension liability $15,001,289 $11,412,762 $8,414,029Note 16Defined Benefit OPEB PlansSee Note 15 for a description of the net OPEB liability.Plan DescriptionOhio Public Employees Retirement SystemPlanDescriptionTheOhioPublicEmployeesRetirementSystem(OPERS)administersthreeseparate pension plans: the traditional pension plan, a cost-sharing, multiple-employer defined benefit pension plan; themember-directedplan,adefinedcontribution plan;andthecombinedplan,acost-sharing,multiple-employer defined benefit pension plan that has elements of both a defined benefit and defined contribution plan.OPERSmaintainsacost-sharing,multiple-employerdefinedbenefitpost-employmenthealthcaretrust, which funds multiple health care plans including medical coverage, prescription drug coverage and deposits to a Health Reimbursement Arrangement to qualifying benefit recipients of both the traditional pension and the combined plans. This trust is also used to fund health care for member-directed plan participants, in the form of a Retiree Medical Account (RMA).At retirement or refund, member directed plan participants may be eligible for reimbursement of qualified medical expenses from their vested RMA balance. In order to qualify for postemployment health care coverage, age and service retirees under the traditional pensionandcombinedplansmusthavetwentyormoreyearsofqualifyingOhioservicecreditwitha minimumageof60,orgenerally30yearsofqualifyingserviceatanyage.Healthcarecoveragefor disability benefit recipients and qualified survivor benefit recipients is available.The health care coverage provided by OPERS meets the definition of an Other Post Employment Benefit (OPEB) as described in GASB Statement No. 75.See OPERS annual financial report referenced later for additional information. - 66  66 - \"","89":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 The Ohio Revised Code (ORC) permits, but does not require, OPERS to provide health care to its eligible benefit recipients.Authority to establish and amend health care coverage is provided to the Board in Chapter 145 of the ORC.DisclosuresforthehealthcareplanarepresentedseparatelyintheOPERSannualfinancialreport.Interested parties may obtain a copy by visiting https:\/\/www.opers.org\/financial\/reports.shtml, by writing to OPERS, 277 East Town Street, Columbus, Ohio 43215-4642, or by calling (614) 222-5601 or (800) 222-7377.FundingPolicyTheORCprovidesthestatutoryauthorityallowingpublicemployerstofund postemployment health care through their contributions to OPERS.When funding is approved by OPERS Board of Trustees, a portion of each employers contribution to OPERS is set aside to fund OPERS health care plans.Beginning in 2018, health care was no longer being funded. Employer contribution rates are expressed as a percentage of the earnable salary of active members.In 2019, state and local employers contributed at a rate of 14.0 percent of earnable salary and public safety and law enforcement employers contributed at 18.1 percent.These are the maximum employer contribution rates permitted by the ORC.Active member contributions do not fund health care.Each year, the OPERS Board determines the portion of the employer contribution rate that will be set aside to fund health care plans. As recommended by OPERS actuary, beginning January 1, 2018, OPERS no longerallocatedaportionofitsemployercontributionstohealthcareforthetraditionalplanandthe combined plan. The OPERS Board is also authorized to establish rules for the retiree or their surviving beneficiaries to pay a portion of the health care provided. Payment amounts vary depending on the number of covered dependents and the coverage selected. The employer contribution as a percentage of covered payroll deposited into the RMA for participants in the member-directed plan for 2019 was 4.0 percent.Employer contribution rates are actuarially determined and are expressed as a percentage of covered payroll. The City had no contractually required contributions for 2019.Plan DescriptionOhio Police & Fire Pension FundPlanDescriptionTheCitycontributestotheOhioPoliceandFirePensionFund(OP&F)sponsored healthcareprogram,acost-sharing,multiple-employerdefinedpost-employmenthealthcareplan administered by a third-party provider.This program is not guaranteed and is subject to change at any time upon action of the Board of Trustees. On January 1, 2019, OP&F implemented a new model for health care.Under this new model, OP&F provides eligible retirees with a fixed stipend earmarked to pay for health care and Medicare Part B reimbursements.A retiree is eligible for the OP&F health care stipend unless they have access to any other group coverage includingemployerandretirementcoverage.Theeligibilityofspousesanddependentchildrencould increase the stipend amount. If the spouse or dependents have access to any other group coverage including employer or retirement coverage, they are not eligible for stipend support from OP&F. Even if an OP&F memberortheirdependentsarenoteligibleforastipend,theycanusetheservicesofthethird-party administrator to select and enroll in a plan.The stipend provided by OP&F meets the definition of an Other PostEmploymentBenefit(OPEB)asdescribedinGovernmentalAccountingStandardsBoard(GASB) Statement No. 75.The Ohio Revised Code (ORC) allows, but does not mandate, OP&F to provide OPEB benefits.Authority for the OP&F Board of Trustees to provide health care coverage to eligible participants and to establish and amend benefits is codified in Chapter 742 of the ORC. - 67  67 - '","90":"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 - \"","91":"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 - '","92":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Actuarial AssumptionsOPERSActuarial valuations of an ongoing plan involve estimates of the values of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and cost trends. Actuarially determined amounts are subject to continual review or modification as actual results are compared with past expectations and new estimates are made about the future.Projections of health care costs for financial reporting purposes are based on the substantive plan (the plan as understood by the employers and plan members) and include the types of coverage provided at the time of each valuation and the historical pattern of sharing of costs between OPERS and plan members. The total OPEB liability was determined by an actuarial valuation as of December 31, 2017, rolled forward to the measurement date of December 31, 2018. The actuarial valuation used the following actuarial assumptions applied to all prior periods included in the measurement in accordance with the requirements of GASB 74:Wage Inflation 3.25 percentProjected Salary Increases,3.25 to 10.75 percent including inflation including wage inflationSingle Discount Rate:Current Measurement Date 3.96 percentPrior Measurement Date 3.85 percentInvestment Rate of Return 6.00 percentMunicipal Bond Rate:Current Measurement Date 3.71 percentPrior Measurement Date 3.31 percentHealth Care Cost Trend Rate:Current Measurement Date 10.0 percent, initial3.25 percent, ultimate in 2029Prior Measurement Date 7.25 percent, initial3.25 percent, ultimate in 2028Actuarial Cost Method Individual Entry Age Normal In October of 2018, the OPERS Board adopted a change in the investment return assumption, reducing it from 6.5 percent to 6.0 percent.This change was effective for the 2018 valuation.Pre-retirement mortality rates are based on the RP-2014 Employees mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006. The base year for males and females was then established to be 2015 and 2010, respectively. Post-retirement mortality rates are based on the RP-2014 Healthy Annuitant mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006. The base year for males and females was then established to be 2015 and 2010, respectively. Post-retirement mortality rates for disabled retirees are based on the RP-2014 Disabled mortality table for males and females, adjusted for mortality improvement back to the observation period base year of 2006. The base year for males and females was then established to be 2015 and 2010, respectively. Mortality rates for a particular calendar year are determined by applying the MP-2015 mortality improvement scale to all of the previously described tables.The most recent experience study was completed for the five year period ended December 31, 2015.- 70  70 - '","93":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 The long-term expected rate of return on health care investment assets was determined using a building-block method in which best-estimate ranges of expected future real rates of return are developed for each majorassetclass.Theserangesarecombinedtoproducethelong-termexpectedrealrateofreturnby weightingtheexpectedfuturerealratesofreturnbythetargetassetallocationpercentage,adjustedfor inflation.During 2018, OPERS managed investments in three investment portfolios: the Defined Benefit portfolio, the Health Care portfolio and the Defined Contribution portfolio. The Health Care portfolio includes the assets for health care expenses for the Traditional Pension Plan, Combined Plan and Member-Directed Plan eligible members.WithintheHealthCareportfolio,contributionsintotheplansareassumedtobereceived continuously throughout the year based on the actual payroll payable at the time contributions are made, and health care-related payments are assumed to occur mid-year. Accordingly, the money-weighted rate of return is considered to be the same for all plans within the portfolio. The annual money-weighted rate of return expressinginvestmentperformance,netofinvestmentexpensesandadjustedforthechangingamounts actually invested, for the Health Care portfolio was a loss of 5.6 percent for 2018. The allocation of investment assets within the Health Care portfolio is approved by the Board of Trustees as outlined in the annual investment plan.Assets are managed on a total return basis with a long-term objective of continuing to offer a sustainable health care program for current and future retirees.OPERS primary goal is to achieve and maintain a fully funded status for the benefits provided through the defined pension plans.Healthcareisadiscretionarybenefit.ThefollowingtabledisplaystheBoard-approvedasset allocation policy for 2018 and the long-term expected real rates of return:Weighted AverageLong-Term ExpectedTarget Real Rate of ReturnAsset Class Allocation (Arithmetic)Fixed Income 34.00 % 2.42 %Domestic Equities 21.00 6.21Real Estate Investment Trust 6.00 5.98International Equities 22.00 7.83Other Investments 17.00 5.57Total 100.00 % 5.16 % Discount RateAsingle discount rateof 3.96percentwas usedtomeasuretheOPEBliability onthe measurement date of December 31, 2018. A single discount rate of 3.85 percent was used to measure the OPEB liability on the measurement date of December 31, 2017. Projected benefit payments are required to be discounted to their actuarial present value using a single discount rate that reflects (1) a long-term expected rate of return on OPEB plan investments (to the extent that the health care fiduciary net position is projected to be sufficient to pay benefits) and (2) tax-exempt municipal bond rate based on an index of 20-year general obligation bonds with an average AA credit rating as of the measurement date (to the extent that the contributions for use with the long-term expected rate are not met). This single discount rate was based on an expected rate of return on the health care investment portfolio of 6.00 percent and a municipal bond rate of 3.71 percent. The projection of cash flows used to determine this single discount rateassumedthatemployercontributionswillbemadeatratesequaltotheactuariallydetermined contributionrate.Basedontheseassumptions,thehealthcarefiduciarynetpositionandfuture contributions were sufficient to finance health care costs through 2031. As a result, the long-term expected rate of return on health care investments was applied to projected costs through the year 2031, and the municipal bond rate was applied to all health care costs after that date. - 71  71 - '","94":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Sensitivity of the Citys Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate The following table presents the Citys proportionate share of the net OPEB liability calculated using the single discount rate of 3.96 percent, as well as what the Citys proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (2.96 percent) or one percentage point higher (4.96 percent) than the current rate: Current1% Decrease Discount Rate 1% Increase(2.96%) (3.96%) (4.96%)City's proportionate share of the net OPEB liability $8,146,512 $6,367,583 $4,952,864 Sensitivity of the Citys Proportionate Share of the Net OPEB Liability to Changes in the Health Care Cost Trend RateChanges in the health care cost trend rate may also have a significant impact on the net OPEBliability.ThefollowingtablepresentstheCitysproportionateshareofthenetOPEBliability calculated using the assumed trend rates, and the expected proportionate share of the net OPEB liability if it were calculated using a health care cost trend rate that is 1.0 percent lower or 1.0 percent higher than the current rate.Retiree health care valuations use a health care cost-trend assumption that changes over several years built into the assumption. The near-term rates reflect increases in the current cost of health care; the trend starting in 2019 is 10.00 percent. If this trend continues for future years, the projection indicates that years from now virtually all expenditures will be for health care. A more reasonable alternative is that in the not-too-distant future,thehealthplancosttrendwill decreasetoalevelat,or near,wageinflation.On thisbasis,the actuaries project premium rate increases will continue to exceed wage inflation for approximately the next decade, but by less each year, until leveling off at an ultimate rate, assumed to be 3.25 percent in the most recent valuation.Current Health CareCost Trend Rate1% Decrease Assumption 1% IncreaseCity's proportionate share of the net OPEB liability $6,120,629 $6,367,583 $6,652,008 Actuarial AssumptionsOP&FOP&Fs total OPEB liability as of December 31, 2018, is based on the results of an actuarial valuation date ofJanuary1,2018,androlledforwardusinggenerallyacceptedactuarialprocedures.ThetotalOPEB liability is determined by OP&Fs actuaries in accordance with GASB Statement No. 74, as part of their annual valuation. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about probability of occurrence of events far into the future.Examples include assumptions about future employment, mortality, salary increases, disabilities, retirements and employment terminations.Actuarially determined amounts are subject to continual review and potential modifications, as actual results are compared with past expectations and new estimates are made about the future. Projectionsofbenefitsforfinancialreportingpurposesarebasedonthesubstantiveplan(theplanas understood by the employers and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing benefit costs between the employers and plan members to that point.The projection of benefits for financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual funding limitations.- 72  72 - \"","95":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Actuarial calculations reflect a long-term perspective.For a newly hired employee, actuarial calculations will take into account the employees entire career with the employer and also take into consideration the benefits, if any, paid to the employee after termination of employment until the death of the employee and any applicable contingent annuitant.In many cases, actuarial calculations reflect several decades of service with the employer and the payment of benefits after termination.Key methods and assumptions used in the latest actuarial valuation, reflecting experience study results, are presented as follows: Valuation Date January 1, 2018, with actuarial liabilitiesrolled forward to December 31, 2018Actuarial Cost Method Entry Age NormalInvestment Rate of Return 8.0 percentProjected Salary Increases 3.75 percent to 10.5 percentPayroll Growth Inflation rate of 2.75 percent plusproductivity increase rate of 0.5 percentSingle Discount Rate:Current Measurement Date 4.66 percentPrior Measurement Date 3.24 percentCost of Living Adjustments 3.00 percent simple; 2.2 percent simplefor increases based on the lesser of theincrease in CPI and 3 percent Mortality for non-disabled participants is based on the RP-2014 Total Employee and Healthy Annuitant Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Buck Modified 2016 Improvement Scale.Rates for surviving beneficiaries are adjusted by 120 percent.Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 MortalityfordisabledretireesisbasedontheRP-2014DisabledMortalityTablesrolledbackto2006, adjustedaccordingtotheratesinthefollowingtable,andprojectedwiththeBuckModified2016 Improvement Scale.Age Police Fire59 or less 35 % 35 %60-69 60 4570-79 75 7080 and up 100 90 The most recent experience study was completed for the five year period ended December 31, 2016. The OP&F health care plan follows the same asset allocation and long-term expected real rate of return for each major asset class as the pension plan, see Note 15. - 73  73 - '","96":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Discount RateFor 2019, the total OPEB liability was calculated using the discount rate of 4.66 percent.For 2018, the total OPEB liability was calculated using the discount rate of 3.24 percent.The projection of cash flowsusedtodeterminethediscountrateassumedthecontributionfromemployersandfrommembers would be computed based on contribution requirements as stipulated by State statute.Projected inflows from investment earnings were calculated using the longer-term assumed investment rate of return of 8 percent.Based on those assumptions, OP&Fs fiduciary net position was projected to not be able to make all future benefit payments of current plan members; therefore, a municipal bond rate of 4.13 percent at December 31, 2018, and 3.16 percent at December 31, 2017, was blended with the long-term rate of 8 percent, which resulted in a blended discount rate of 4.66 percent for 2018 and 3.24 percent for 2017.The municipal bond rate was determined using the Bond Buyers General Obligation 20-year Municipal Bond Index Rate.The OPEB plans fiduciary net position was projected to be available to make all projected OPEB payments until 2031.Thelong-termexpectedrateofreturnonhealthcareinvestmentswasappliedtoprojectedcosts through 2031, and the municipal bond rate was applied to all health care costs after that date.Sensitivity of the City's Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate Net OPEB liability is sensitive to changes in the discount rate, and to illustrate the potential impact the following table presents the Citys proportionate share of the net OPEB liability calculated using the discount rate of 4.66 percent, as well as what the Citys proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (3.66 percent), or one percentage point higher (5.66 percent) than the current rate. Current1% Decrease Discount Rate 1% Increase(3.66%) (4.66%) (5.66%)City's proportionate share of the net OPEB liability $1,551,164 $1,273,248 $1,039,962 Sensitivity of the Citys Proportionate Share of the Net OPEB Liability to Changes in the Health Care Cost Trend Rate The total OPEB liability is based on a medical benefit that is a flat dollar amount; therefore, it is unaffected by a health care cost trend rate. An increase or decrease in the trend rate would have no effect on the total OPEB liability. Note 17Other Employee BenefitsCompensated AbsencesVacation and sick leave benefits are derived from negotiated agreements and State laws.Employees earn five to thirty days of vacation per year, depending upon length of service and bargaining unit agreement or City policy.Vacation accumulation is limited to the amount earned in one year.All accumulated unused vacation time is paid upon termination of employment.Outstanding unused vacation is reflected as vacation benefits payable on the statement of net position.Employees earn sick leave at different rates depending upon type of employment.Sick leave accrual is continuous, without limit. Upon retirement or death, an employee can be paid a maximum of 960 hours of accumulated, unused sick leave, except fire department employees and administration hired after January 1, 2015, who can receive a maximum of 1,542 hours and 720 hours, respectively.- 74  74 - \"","97":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Life InsuranceTheCityprovideslifeinsuranceandaccidentaldeathanddismembermentinsurancetoitsemployees through Standard Insurance. Note 18Fund BalancesFundbalanceisclassifiedasnonspendable,restricted,committed,assignedand\/orunassignedbased primarilyontheextenttowhichtheCityisboundtoobserveconstraintsimposedupontheuseofthe resources in the government funds.The constraints placed on fund balance for the major governmental funds and all other governmental funds are presented as follows:OtherMaster GovernmentalFund Balances General Capital Funds TotalNonspendable:Inventory $23,148 $0 $153,710 $176,858Prepaids 149,292 0 32,980 182,272Unclaimed Monies 17,037 0 0 17,037Cemetery Endowment 0 0 773,950 773,950Total Nonspendable 189,477 0 960,640 1,150,117Restricted for:Cemetery 0 0 77,964 77,964Street Maintenance and Repair 0 0 345,983 345,983Revolving Loan Program0 0 449,497 449,497Law Enforcement and Education 0 0 45,413 45,413Capital Projects 0 0 23,581 23,581Total Restricted 0 0 942,438 942,438Committed to:Ambulance 0 0 125,824 125,824Shade Tree 0 0 2,737 2,737Capital Improvements 0 1,336,176 0 1,336,176Total Committed 0 1,336,176 128,561 1,464,737Assigned to:Law Enforcement 9,625 0 0 9,625Police and Fire Uniforms and Equipment 29,116 0 0 29,116Purchases on Order for:General Government 4,640 0 0 4,640Security of Persons and Property 4,019 0 0 4,019Community Environment 78 0 0 78Leisure Time Activities 639 0 0 6392020 Operations 1,683,339 0 0 1,683,339Total Assigned 1,731,456 0 0 1,731,456Unassigned (Deficit)1,194,045 0 (29,787) 1,164,258Total Fund Balances $3,114,978 $1,336,176 $2,001,852 $6,453,006- 75  75 - '","98":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Note 19EncumbrancesEncumbrancesarecommitmentsrelatedtounperformedcontractsforgoodsorservices.Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control.At year end the amount of encumbrances expected to be honored upon performance by the vendor in the next year were as follows:Governmental Funds: Proprietary Funds:General $18,782 Sewer $651,694Master Capital 447,791 Electric 1,663,063Other Governmental Funds 8,141 Water 340,430Total $474,714 Total $2,655,187Note 20Jointly Governed OrganizationsCommunity Improvement Corporation of Tuscarawas County (Corporation)The City is associated with the Community Improvement Corporation of Tuscarawas County (Corporation) as a Jointly Governed Organization.The Corporation advances, encourages and promotes the industrial, economic, commercial, and civic development of all Tuscarawas County.The Corporation is operated by TuscarawasCounty,NewPhiladelphia,Dover,Uhrichsville,Dennison,Strasburg,Sugarcreekand Gnadenhutten.It is controlled by twenty-five trustees consisting of the three County Commissioners, the mayor of each participating city and fifteen self-elected trustees.Each member's control over the operation of the Corporation is limited to its representation on the board.The board exercises total control over the operation of the corporation including budgeting, appropriating, contracting and designating management.Each participant's degree of control is limited to its representation on the board.In 2019, the City made no contributions to the Corporation. Tuscarawas County Regional Planning Commission (the Commission)The City is associated with the Tuscarawas County Regional Planning Commission (the Commission) as a Jointly Governed Organization.The Commission is a statutorily created political subdivision of the State.The Commission is jointly governed among Tuscarawas County, municipalities and townships.Of the fifty-nine board members, the City appoints three.Each member's control over the operation of the Commission is limited to its representation on the board.The board exercises total control over the operation of the Commission including budgeting, appropriating, contracting, and designating management. The Commission makes studies, maps, plans, recommendations and reports concerning the physical, environmental, social, economicandgovernmentalcharacteristics,functionsandservicesoftheCounty.In2019,theCity contributed $2,052.Ohio Mid-Eastern Governments Association (OMEGA)TheCityisassociatedwiththeOhioMid-EasternGovernmentsAssociation(OMEGA),whichisaten county regional council of governments composed of Belmont, Carroll, Coshocton, Columbiana, Guernsey, Harrison, Holmes, Jefferson, Muskingum and Tuscarawas counties.OMEGA was formed to aid and assist the participating counties and political subdivisions within the counties in the application for Appalachian Regional Commission and Economic Development grant monies.OMEGA is governed by a twenty-two member executive board composed of members appointed from each participating county and cities within - 76  76 - \"","99":"b\"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 eachcounty.Citymembershipisvoluntary.ThemayoroftheCityofDoverservesastheCity's representative on the board.Each member's control over the operation of the Association is limited to its representation on the board.The board has total control over the operation of OMEGA, including budgeting, personnel and financial matters.Each member currently pays a per capita membership fee based on the most recent United States census.During 2019, OMEGA received $1,924 from the City of Dover for an annual fee.OMEGA has no outstanding debt. Note 21Joint VentureOhio Municipal Electric Generation Agency (JV2)The City of Dover is a Non-Financing Participant and an Owner Participant with an ownership percentage of 5.22 percent and shares participation with thirty-five other subdivisions within the State of Ohio in the Ohio MunicipalElectricGenerationAgency(OMEGAJV2).OwnerParticipantsownundividedinterests,as tenants in common, in the OMEGA JV2 Project in the amount of their respective Project Shares.Purchaser Participants agree to purchase the output associated with their respective Project shares, ownership of which is held in trust for such Purchaser Participants.Pursuant to the OMEGA JV2 Agreement, the participants jointly undertook as either Financing Participants or Non-Financing Participants and as either Owner Participants or Purchaser Participants, the acquisition, construction,andequippingofOMEGAJV2,includingsuchportionsofOMEGAJV2ashavebeen acquired, constructed or equipped by AMP and to pay or incur the costs of the same in accordance with the JV2 Agreement.OMEGA JV2 was created to provide additional sources of reliable, reasonably priced electric power and energy when prices are high or during times of generation shortages or transmission constraints, and to improve the reliability and economic status of the participants respective municipal electric utility system.The Project consists of 138.65 MW of distributed generation of which 134.081 MW is the participants entitlement and 4.569 MW are held in reserve.On dissolution of OMEGA JV2, the net position will be shared by the participants on a percentage of ownership basis.OMEGA JV2 is managed by AMP, which acts as the joint ventures agent.During 2001, AMP issued $50,260,000 of 20 year fixed rate bonds on behalf of the Financing Participants of OMEGA JV2.The net proceeds of the bond issue of $45,904,712 were contributed to OMEGA JV2.On January 3, 2011, AMP redeemed all of the $31,110,000 OMEGA JV2 Project Distributive Generation Bonds then outstanding by borrowing on AMP's revolving credit facility.As such, the remaining outstanding bond principal of the OMEGA JV2 indebtedness was reduced to zero, with the remaining principal balance now residing on the AMP credit facility.As of December 31, 2019, there was no outstanding debt.The Citys net investment and its share of operating results of OMEGA JV2 are reported in the Citys electric fund (an enterprise fund).The Citys net investment in OMEGA JV2 was $167,122 at December 31, 2019.Complete financial statements for OMEGA JV2 may be obtained from AMP or from the State Auditors website at www.ohioauditor.gov. Note 22Transfer of OperationsIn 2018, the City approved a settlement with the Tuscarawas County Metropolitan Sewer District to transfer the Lowden, Parral and Renner\/Ridgewood\/Willow Glens sewer collection system assets and customers, as wellastheRidgewoodwatersystemassetsandcustomers,totheCitytooperateandmaintain.The customers and assets transferred to the City effective October 1, 2019.For 2019, the City is reporting a special item of $1,073,628 related to the capital assets recognized in the transfer of operations.No other assets, liabilities, or deferred outflows\/inflows were recognized as part of this transaction.- 77  77 - \"","100":"b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Note 23Subsequent EventsCOVID-19 PandemicThe United States and the State of Ohio declared a state of emergency in March of 2020 due to the COVID-19pandemic.ThefinancialimpactofCOVID-19andtheensuingemergencymeasureswillimpact subsequent periods of the City. The Citys investment portfolio and the investments of the pension and other employee benefit plans in which the City participates fluctuate with market conditions, and due to market volatility, the amount of gains or losses that will be recognized in subsequent periods, if any, cannot be determined. In addition, the impact on the Citys future operating costs, revenues, and any recovery from emergency funding, either federal or state, cannot be estimated.Early Repayment of DebtOn January 9, 2020, the City paid off the remainder of the OPWC loans and the municipal electric system improvement bonds.On March 19, 2020, the City also paid off the remainder of the AMPGS payable.Principal payments for the OPWC loans totaling $40,688 werepaid from themaster capital fund.The payment for the early retirement of the municipal electric system improvement bonds included $465,000 principal and $425 for accrued interest and termination charges, paid from the electric fund.The electric fund also paid $465,620 for the remaining balance of the AMPGS payable.The early repayment of the electric debt will save the City more than $7,573 in debt service costs. - 78  78 - '","101":"b' Required Supplementary Information - 105 - - 79 -'","102":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net Pension LiabilityOhio Public Employees Retirement System - Traditional PlanLast Six Years (1) *2019 2018 2017City's Proportion of the Net Pension Liability0.050331% 0.051327% 0.049141%City's Proportionate Share of the Net Pension Liability $13,784,640 $8,052,211 $11,159,086City's Covered Payroll$6,798,029 $6,787,315 $6,347,775City's Proportionate Share of the Net Pension Liabilityas a Percentage of its Covered Payroll202.77% 118.64% 175.80%Plan Fiduciary Net Position as a Percentage of the Total Pension Liability74.70% 84.66% 77.25%(1) Although this schedule is intended to reflect information for ten years, information prior to 2014 is not available.An additional column will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which is the prior year end.See accompanying notes to the required supplementary information.- 80 -\"","103":"b'2016 2015 20140.050168% 0.050310% 0.050310%$8,689,730 $6,067,948 $5,930,894$6,243,950 $6,168,050 $5,859,373139.17% 98.38% 101.22%81.08% 86.45% 86.36%- 81 -'","104":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net Pension AssetOhio Public Employees Retirement System - Combined PlanLast Two Years (1) *2019 2018City's Proportion of the Net Pension Asset0.066880% 0.069728%City's Proportionate Share of the Net Pension Asset $74,787 $94,922City's Covered Payroll$286,043 $285,569City's Proportionate Share of the Net Pension Assetas a Percentage of its Covered Payroll(26.15%) (33.24%)Plan Fiduciary Net Position as a Percentage of the Total Pension Liability126.64% 137.28%(1) Amounts for the combined plan are not presented prior to 2018 as the City's participation in this planwas considered immaterial in previous years.* Amounts presented for each year were determined as of the City's measurement date, which is theprior year end.See accompanying notes to the required supplementary information.- 82 -\"","105":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net OPEB LiabilityOhio Public Employees Retirement System - OPEB PlanLast Three Years (1) *2019 2018 2017City's Proportion of the Net OPEB Liability0.048840% 0.049930% 0.047960%City's Proportionate Share of the Net OPEB Liability $6,367,583 $5,422,030 $4,844,123City's Covered Payroll$7,084,072 $7,076,309 $6,623,383City's Proportionate Share of the Net OPEB Liabilityas a Percentage of its Covered Payroll89.89% 76.62% 73.14%Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability46.33% 54.14% 54.04%(1) Although this schedule is intended to reflect information for ten years, information prior to 2017 isnot available.An additional column will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which is theprior year end.See accompanying notes to the required supplementary information.- 83 -\"","106":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net Pension LiabilityOhio Police and Fire Pension FundLast Six Years (1) *2019 2018 2017City's Proportion of the Net Pension Liability0.139817% 0.139068% 0.130770%City's Proportionate Share of the Net Pension Liability $11,412,762 $8,535,232 $8,282,840City's Covered Payroll$3,125,571 $2,872,766 $2,792,670City's Proportionate Share of the Net Pension Liabilityas a Percentage of its Covered Payroll365.14% 297.11% 296.59%Plan Fiduciary Net Position as a Percentage of the Total Pension Liability63.07% 70.91% 68.36%(1) Although this schedule is intended to reflect information for ten years, information prior to 2014 is not available.An additional column will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which is the prior year end.See accompanying notes to the required supplementary information.- 84 -\"","107":"b'2016 2015 20140.136677% 0.1343562% 0.1343562%$8,792,528 $6,960,211 $6,543,568$2,758,835 $2,645,273 $2,474,047318.70% 263.12% 264.49%66.77% 71.71% 73.00%- 85 -'","108":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of the City's Proportionate Share of the Net OPEB LiabilityOhio Police and Fire Pension FundLast Three Years (1) *2019 2018 2017City's Proportion of the Net OPEB Liability0.139817% 0.139068% 0.130770%City's Proportionate Share of the Net OPEB Liability $1,273,248 $7,879,398 $6,207,358City's Covered Payroll$3,125,571 $2,872,766 $2,792,670City's Proportionate Share of the Net OPEB Liabilityas a Percentage of its Covered Payroll40.74% 274.28% 222.27%Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability46.57% 14.13% 15.96%(1) Although this schedule is intended to reflect information for ten years, information prior to 2017 isnot available.An additional column will be added each year.* Amounts presented for each year were determined as of the City's measurement date, which is theprior year end.See accompanying notes to the required supplementary information.- 86 -\"","109":"b'This page intentionally left blank. - 87 -'","110":"b'City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of City ContributionsOhio Public Employees Retirement SystemLast Seven Years (1) (2)2019 2018 2017Net Pension Liability - Traditional Plan Contractually Required Contribution $981,739 $951,724 $882,351Contributions in Relation to theContractually Required Contribution (981,739) (951,724) (882,351)Contribution Deficiency (Excess) $0 $0 $0City Covered Payroll $7,012,421 $6,798,029 $6,787,315Pension Contributions as a Percentage of Covered Payroll14.00% 14.00% 13.00%Net Pension Asset - Combined Plan Contractually Required Contribution $43,059 $40,046 $37,124Contributions in Relation to theContractually Required Contribution (43,059) (40,046) (37,124)Contribution Deficiency (Excess) $0 $0 $0City Covered Payroll $307,564 $286,043 $285,569Pension Contributions as a Percentage of Covered Payroll14.00% 14.00% 13.00%Net OPEB Liability - OPEB Plan (2)Contractually Required Contribution $0 $0 $70,866Contributions in Relation to theContractually Required Contribution 0 0 (70,866)Contribution Deficiency (Excess) $0 $0 $0City Covered Payroll (3) $7,319,985 $7,084,072 $7,076,309OPEB Contributions as a Percentage of Covered Payroll0.00% 0.00% 1.00%(1) Although this schedule is intended to reflect information for ten years, information prior to 2013 is notavailable.An additional column will be added each year.(2) Beginning in 2016, OPERS used one trust fund as the funding vehicle for all health care plans; therefore,information prior to 2016 is not presented.(3) The OPEB plan includes the members from the traditional plan, the combined plan and the member-directedplan. The member-directed pension plan is a defined contribution pension plan; therefore, the pension side isnot included above.See accompanying notes to the required supplementary information.- 88 -'","111":"b'2016 2015 2014 2013$761,733 $749,274 $740,166 $761,718(761,733) (749,274) (740,166) (761,718)$0 $0 $0 $0$6,347,775 $6,243,950 $6,168,050 $5,859,37312.00% 12.00% 12.00% 13.00%$32,785 $31,945 $31,611 $17,169(32,785) (31,945) (31,611) (17,169)$0 $0 $0 $0$273,208 $266,208 $263,425 $132,06912.00% 12.00% 12.00% 13.00%$132,516(132,516)$0$6,623,3832.00%- 89 -'","112":"b\"City of DoverTuscarawas County, OhioRequired Supplementary InformationSchedule of City ContributionsOhio Police and Fire Pension FundLast Ten Years2019 2018 2017 2016Net Pension LiabilityContractually Required Contribution $717,534 $669,385 $612,937 $593,111Contributions in Relation to theContractually Required Contribution (717,534) (669,385) (612,937) (593,111)Contribution Deficiency (Excess) $0 $0 $0 $0City Covered Payroll (1) $3,336,331 $3,125,571 $2,872,766 $2,792,670Pension Contributions as a Percentageof Covered Payroll 21.51% 21.42% 21.34% 21.24%Net OPEB LiabilityContractually Required Contribution $16,681 $15,628 $14,364 $13,964Contributions in Relation to theContractually Required Contribution (16,681) (15,628) (14,364) (13,964)Contribution Deficiency (Excess) $0 $0 $0 $0OPEB Contributions as a Percentageof Covered Payroll 0.50% 0.50% 0.50% 0.50%Total Contributions as a Percentageof Covered Payroll 22.01% 21.92% 21.84% 21.74%(1) The City's covered payroll is the same for Pension and OPEB.See accompanying notes to the required supplementary information.- 90 -\"","113":"b'2015 2014 2013 2012 2011 2010$587,816 $562,272 $448,347 $366,827 $372,079 $374,823(587,816) (562,272) (448,347) (366,827) (372,079) (374,823)$0 $0 $0 $0 $0 $0$2,758,835 $2,645,273 $2,474,047 $2,451,108 $2,479,887 $2,501,84021.31% 21.26% 18.12% 14.97% 15.00% 14.98%$13,794 $13,226 $89,478 $165,450 $167,392 $168,875(13,794) (13,226) (89,478) (165,450) (167,392) (168,875)$0 $0 $0 $0 $0 $00.50% 0.50% 3.62% 6.75% 6.75% 6.75%21.81% 21.76% 21.74% 21.72% 21.75% 21.73%- 91 -'","114":"b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2019 Changes in AssumptionsOPERS PensionTraditional PlanAmounts reported beginning in 2019 incorporate changes in assumptions used by OPERS in calculating the total pension liability in the latest actuarial valuation.These new assumptions compared with those used in 2018 and 2017 and in 2016 and prior are presented as follows:2019 2018 and 2017 2016 and PriorWage Inflation 3.25 percent 3.25 percent 3.75 percentFuture Salary Increases,3.25 to 10.75 percent 3.25 to 10.75 percent 4.25 to 10.05 percent including inflation including wage inflation including wage inflation including wage inflationCOLA or Ad Hoc COLA:Pre-January 7, 2013 Retirees 3 percent, simple 3 percent, simple 3 percent, simplePost-January 7, 2013 Retirees 3 percent,3 percent,3 percent,simple through 2018,simple through 2018,simple through 2018, then 2.15 percent, simple then 2.15 percent, simple then 2.8 percent, simpleInvestment Rate of Return 7.2 percent 7.5 percent 8 percentActuarial Cost Method Individual Entry Age Individual Entry Age Individual Entry Age Amounts reported beginning in 2017 use mortality rates based on the RP-2014 Healthy Annuitant mortality table. For males, Healthy Annuitant Mortality tables were used, adjusted for mortality improvement back to theobservationperiodbaseof2006andthenestablishedthebaseyearas2015.Forfemales,Healthy Annuitant Mortality tables were used, adjusted for mortality improvements back to the observation period baseyearof2006andthenestablishedthebaseyearas2010.Themortalityratesusedinevaluating disabilityallowanceswerebasedontheRP-2014Disabledmortalitytables,adjustedformortality improvement back to the observation base year of 2006 and then established the base year as 2015 for males and 2010 for females. Mortality rates for a particular calendar year for both healthy and disabled retiree mortality tables are determined by applying the MP-2015 mortality improvement scale to the previously described tables.Amounts reported for 2016 and prior use mortality rates based on the RP-2000 Mortality Table projected 20 years using Projection Scale AA. For males, 105 percent of the combined healthy male mortality rates were used.For females, 100 percent of the combined healthy female mortality rates were used. The mortality rates used in evaluating disability allowances were based on the RP-2000 mortality table with no projections.For males 120 percent of the disabled female mortality rates were used set forward two years.For females, 100 percent of the disabled female mortality rates were used.Changes in AssumptionsOPERS PensionCombined PlanFor 2019, the investment rate of return changed from 7.5 percent to 7.2 percent. - 76 - - 92 -'","115":"b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2019 Changes in AssumptionsOP&F PensionAmounts reported beginning in 2018 incorporate changes in assumptions used by OP&F in calculating the total pension liability in the latest actuarial valuation.These new assumptions compared with those used in 2017 and prior are presented as follows:Beginning in 2018 2017 and PriorValuation Date January 1, 2017, with actuarial liabilities January 1, 2016, with actuarial liabilitiesrolled forward to December 31, 2017 rolled forward to December 31, 2016Actuarial Cost Method Entry Age Normal Entry Age NormalInvestment Rate of Return 8.0 percent 8.25 percent Projected Salary Increases 3.75 percent to 10.5 percent 4.25 percent to 11 percentPayroll Growth Inflation rate of 2.75 percent plus Inflation rate of 3.25 percent plusproductivity increase rate of 0.5 percent productivity increase rate of 0.5 percentCost of Living Adjustments 3.00 percent simple; 2.2 percent simple 3.00 percent simple; 2.6 percent simplefor increases based on the lesser of the for increases based on the lesser of theincrease in CPI and 3 percent increase in CPI and 3 percent Amounts reported beginning in 2018 use valuation, mortality for non-disabled participants is based on the RP-2014 Total Employee and Healthy Annuitant Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Buck\/Conduent Modified 2016 Improvement Scale.Rates for surviving beneficiaries are adjusted by 120 percent.Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 Amounts reported beginning in 2018 use valuation, mortality for disabled retirees is based on the RP-2014 Disabled Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Buck\/Conduent Modified 2016 Improvement Scale.Age Police Fire59 or less 35 % 35 %60-69 60 4570-79 75 7080 and up 100 90 Amounts reported for 2017 and prior use valuation, rates of death were based on the RP2000 Combined Table, age-adjusted as follows. For active members, set back six years. For disability retirements, set forward five years for police and three years for firefighters. For service retirements, set back zero years for police andtwoyearsforfirefighters.Forbeneficiaries,setbackzeroyears.Theratesareappliedonafully generational basis, with a base year of 2009, using mortality improvement Scale AA.- 77 - - 93 -'","116":"b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2019 Changes in AssumptionsOPERS OPEBFor 2019, the single discount rate changed from 3.85 percent to 3.96 percent and the municipal bond rate changed from 3.31 percent to 3.71 percent.For 2019, the health care cost trend rate was 10 percent, initial; 3.25 ultimate in 2029.For 2018, the health care cost tend rate was 7.25 percent, initial; 3.25 percent ultimate in 2028.For 2018, the single discount rate changed from 4.23 percent to 3.85 percent.Changes in AssumptionsOP&F OPEBFor 2019, the single discount rate changed from 3.24 percent to 4.66 percent.For 2018, the single discount rate changed from 3.79 percent to 3.24 percent.Changes in Benefit TermsOP&F OPEBFor 2019, OP&F recognized a change in benefit terms.Under this new model, OP&F provides eligible retirees with a fixed stipend earmarked to pay for health care and Medicare Part B reimbursements.This new model replaced the self-insured health care plan used in prior years.- 78 - - 94 -'","117":"b' Combining and Individual Fund Statements and Schedules- 105 - - 95 -'","118":"b' Fund DescriptionsNonmajor Governmental FundsNonmajor Special Revenue FundsSpecial revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects.Street Maintenance and Repair FundRequired by the Ohio Revised Code to account for andreportStategasolinetaxandmotorvehicleregistrationfeesthatarerestrictedfor maintenance of streets within the City.State Highway FundRequired by the Ohio Revised Code to account for and report State gasoline tax and motor vehicle registration fees that are restricted for maintenance of State highways within the City.PoliceandFirePensionFundToaccountforandreportpropertytaxesleviedand restrictedforthepaymentofthecurrentandaccruedliabilityforpoliceandfiremens disability and pension benefits.AmbulanceFundToaccountforandreportmoniescollectedfromtheuseofthe ambulancebythecitizensofDoverandDoverTownship,whicharecommittedto expenditures related to ambulance service.Cemetery FundTo account for and report revenue from the sale of plots and interment fees restricted for cemetery services and maintenance.Revolving Loan FundTo account for and report initial loans made by the City to local businesses and subsequent repayment of these loans, which is restricted for future loans.Drug Law Enforcement FundTo account for and report monies from mandatory fines for trafficking offenses restricted for the investigation and prosecution of drug cases.Law Enforcement Block Grant FundTo account for and report grant monies restricted for upgrades to police computer systems.This fund had no budgetary activity for 2019.EnforcementandEducationFundToaccountforandreportmoniesreceivedfrom convictions of alcohol related cases restricted for the education of the community at large.Shade Tree FundTo account for and report donations from individuals or organizations committed for the purpose of planting trees. Nonmajor Capital Projects FundCapital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.CommunityHousingImprovementProgram(CHIP)FundToaccountforandreport monies received from the Ohio Regional Development restricted for low income renovations and down payments. (continued) - 106 - - 96 -'","119":"b' Fund DescriptionsNonmajor Governmental Funds (continued)Nonmajor Permanent FundPermanent funds are used to account for and report financial resources that are legally restricted to the extent that only earnings and not principal may be used for purposes that support the Citys programs and\/or specified purposes.Cemetery Endowment FundTo account for and report monies received from the sale of buriallotswhicharesetasidefortheperpetualcareofthecemetery.Expendituresare restricted by Ohio Revised Code to interest earnings in the fund only. - 107 - - 97 -'","120":"b'City of DoverTuscarawas County, OhioCombining Balance SheetNonmajor Governmental FundsDecember 31, 2019Nonmajor Nonmajor TotalSpecial Capital Nonmajor NonmajorRevenue Projects Permanent GovernmentalFunds Fund Fund FundsAssets Equity in Pooled Cash andCash Equivalents $1,198,849 $23,581 $786,334 $2,008,764Materials and Supplies Inventory153,710 0 0 153,710Accounts Receivable51,113 0 0 51,113Intergovernmental Receivable 487,463 0 0 487,463Prepaid Items32,980 0 0 32,980Income Taxes Receivable 375,316 0 0 375,316Property Taxes Receivable 139,637 0 0 139,637Total Assets$2,439,068 $23,581 $786,334 $3,248,983Liabilities Accounts Payable$14,460 $0 $0 $14,460Accrued Wages51,103 0 0 51,103Intergovernmental Payable 134,554 0 0 134,554Unearned Revenue246,805 0 0 246,805Total Liabilities446,922 0 0 446,922Deferred Inflows of Resources Property Taxes137,669 0 0 137,669Unavailable Revenue662,540 0 0 662,540Total Deferred Inflows of Resources800,209 0 0 800,209Fund Balances Nonspendable186,690 0 773,950 960,640Restricted906,473 23,581 12,384 942,438Committed128,561 0 0 128,561Unassigned (Deficit) (29,787) 0 0 (29,787)Total Fund Balances1,191,937 23,581 786,334 2,001,852Total Liabilities, Deferred Inflows ofResources and Fund Balances $2,439,068 $23,581 $786,334 $3,248,983- 98 -'","121":"b'City of DoverTuscarawas County, OhioCombining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Governmental FundsFor the Year Ended December 31, 2019Nonmajor Nonmajor TotalSpecial Capital Nonmajor NonmajorRevenue Projects Permanent GovernmentalFunds Fund Fund FundsRevenuesProperty Taxes $143,014 $0 $0 $143,014Income Taxes 1,537,587 0 0 1,537,587Intergovernmental 822,211 32,353 0 854,564Interest 10,189 74 15,284 25,547Fines, Licenses and Permits 698 0 0 698Charges for Services 443,177 0 8,265 451,442Other 15,369 8,062 0 23,431Total Revenues 2,972,245 40,489 23,549 3,036,283ExpendituresCurrent:Security of Persons and Property 739,184 0 0 739,184Transportation 1,308,246 0 0 1,308,246Public Health Services 1,214,333 0 3,575 1,217,908Capital Outlay 0 57,753 0 57,753Debt Service:Principal Retirement 9,129 0 0 9,129Interest and Fiscal Charges 8,916 0 0 8,916Total Expenditures 3,279,808 57,753 3,575 3,341,136Excess of Revenues Over (Under) Expenditures (307,563) (17,264) 19,974 (304,853)Other Financing SourcesSale of Capital Assets 9,700 0 0 9,700Net Change in Fund Balances (297,863) (17,264) 19,974 (295,153)Fund Balances Beginning of Year1,489,800 40,845 766,360 2,297,005Fund Balances End of Year $1,191,937 $23,581 $786,334 $2,001,852- 99 -'","122":"b'City of DoverTuscarawas County, OhioCombining Balance SheetNonmajor Special Revenue FundsDecember 31, 2019StreetMaintenance State Police andand Repair Highway Fire Pension Ambulance CemeteryAssetsEquity in Pooled Cash andCash Equivalents $201,924 $61,149 $22,589 $112,777 $302,823Materials and Supplies Inventory 153,710 0 0 0 0Accounts Receivable 0 0 0 51,113 0Intergovernmental Receivable 442,642 35,890 8,871 0 0Prepaid Items 22,565 0 0 1,226 9,189Income Taxes Receivable153,818 0 129,207 0 92,291Property Taxes Receivable 0 0 139,637 0 0Total Assets $974,659 $97,039 $300,304 $165,116 $404,303LiabilitiesAccounts Payable $2,220 $0 $0 $11,818 $422Accrued Wages 30,856 0 0 5,971 14,276Intergovernmental Payable 24,155 0 100,187 321 9,891Unearned Revenue0 0 0 0 246,805Total Liabilities 57,231 0 100,187 18,110 271,394Deferred Inflows of ResourcesProperty Taxes 0 0 137,669 0 0Unavailable Revenue 462,561 29,648 92,235 19,956 58,140Total Deferred Inflows of Resources 462,561 29,648 229,904 19,956 58,140Fund BalancesNonspendable 176,275 0 0 1,226 9,189Restricted 278,592 67,391 0 0 65,580Committed 0 0 0 125,824 0Unassigned (Deficit) 0 0 (29,787) 0 0Total Fund Balances (Deficit)454,867 67,391 (29,787) 127,050 74,769Total Liabilities, Deferred Inflows ofResources and Fund Balances $974,659 $97,039 $300,304 $165,116 $404,303- 100 -'","123":"b'TotalNonmajorLaw Enforcement SpecialRevolving Drug Law Enforcement and Shade RevenueLoan Enforcement Block Grant Education Tree Funds$449,497 $10,765 $427 $34,161 $2,737 $1,198,8490 0 0 0 0 153,7100 0 0 0 0 51,1130 0 0 60 0 487,4630 0 0 0 0 32,9800 0 0 0 0 375,3160 0 0 0 0 139,637$449,497 $10,765 $427 $34,221 $2,737 $2,439,068$0 $0 $0 $0 $0 $14,4600 0 0 0 0 51,1030 0 0 0 0 134,5540 0 0 0 0 246,8050 0 0 0 0 446,9220 0 0 0 0 137,6690 0 0 0 0 662,5400 0 0 0 0 800,2090 0 0 0 0 186,690449,497 10,765 427 34,221 0 906,4730 0 0 0 2,737 128,5610 0 0 0 0 (29,787)449,497 10,765 427 34,221 2,737 1,191,937$449,497 $10,765 $427 $34,221 $2,737 $2,439,068- 101 -'","124":"b'City of DoverTuscarawas County, OhioCombining Statement of Revenues, Expenditures and Changes in Fund BalancesNonmajor Special Revenue FundsFor the Year Ended December 31, 2019StreetMaintenance State Police andand Repair Highway Fire Pension Ambulance CemeteryRevenuesProperty Taxes $0 $0 $143,014 $0 $0Income Taxes 633,826 0 524,719 0 379,042Intergovernmental 745,564 58,906 17,741 0 0Interest 3,629 650 0 0 5,434Fines, Licenses and Permits 0 0 0 0 0Charges for Services 0 0 0 306,894 136,283Other 10,444 0 0 0 4,925Total Revenues 1,393,463 59,556 685,474 306,894 525,684ExpendituresCurrent:Security of Persons and Property 0 0 739,184 0 0Transportation 1,263,743 44,503 0 0 0Public Health Services 0 0 0 691,034 523,299Debt Service:Principal Retirement 0 0 9,129 0 0Interest and Fiscal Charges 0 0 8,916 0 0Total Expenditures 1,263,743 44,503 757,229 691,034 523,299Excess of Revenues Over (Under) Expenditures 129,720 15,053 (71,755) (384,140) 2,385Other Financing SourcesSale of Capital Assets 9,700 0 0 0 0Net Change in Fund Balances 139,420 15,053 (71,755) (384,140) 2,385Fund Balances Beginning of Year315,447 52,338 41,968 511,190 72,384Fund Balances (Deficit) End of Year$454,867 $67,391 ($29,787) $127,050 $74,769- 102 -'","125":"b'TotalNonmajorLaw Enforcement SpecialRevolving Drug Law Enforcement and Shade RevenueLoan Enforcement Block Grant Education Tree Funds$0 $0 $0 $0 $0 $143,0140 0 0 0 0 1,537,5870 0 0 0 0 822,211476 0 0 0 0 10,1890 0 0 698 0 6980 0 0 0 0 443,1770 0 0 0 0 15,369476 0 0 698 0 2,972,2450 0 0 0 0 739,1840 0 0 0 0 1,308,2460 0 0 0 0 1,214,3330 0 0 0 0 9,1290 0 0 0 0 8,9160 0 0 0 0 3,279,808476 0 0 698 0 (307,563)0 0 0 0 0 9,700476 0 0 698 0 (297,863)449,021 10,765 427 33,523 2,737 1,489,800$449,497 $10,765 $427 $34,221 $2,737 $1,191,937- 103 -'","126":"b' Individual Fund Schedules of Revenues, Expenditures\/Expensesand Changes in Fund Balances\/Equity - Budget (Non-GAAP Basis) and Actual - 109 - - 104 -'","127":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesProperty Taxes $1,569,000 $1,628,000 $1,631,173 $3,173Income Taxes 4,708,186 3,708,186 4,439,444 731,258Kilowatt per Hour Tax 674,600 700,000 787,951 87,951Intergovernmental 412,033 427,550 503,577 76,027Interest 192,700 200,000 254,116 54,116Fines, Licenses and Permits 26,500 27,400 32,999 5,599Charges for Services 957,850 993,850 1,130,991 137,141Contributions and Donations 500 500 41,564 41,064Other 81,880 84,980 141,872 56,892Total Revenues 8,623,249 7,770,466 8,963,687 1,193,221ExpendituresCurrent:General Government:Mayor:Salaries and Wages 142,208 142,208 141,304 904Fringe Benefits 79,879 79,879 74,817 5,062Purchased Services 8,975 8,975 8,506 469Materials and Supplies 4,550 4,550 4,197 353Total Mayor 235,612 235,612 228,824 6,788Auditor:Salaries and Wages 149,404 149,404 149,097 307Fringe Benefits 109,872 109,872 102,369 7,503Purchased Services 22,475 22,475 20,353 2,122Materials and Supplies 6,000 6,000 5,112 888Total Auditor 287,751 287,751 276,931 10,820Treasurer:Salaries and Wages 17,089 17,089 17,089 0Fringe Benefits 4,920 4,920 4,842 78Purchased Services 3,125 3,125 3,074 51Materials and Supplies 50 50 0 50Total Treasurer 25,184 25,184 25,005 179Law Director:Salaries and Wages 85,074 85,074 85,074 0Fringe Benefits 45,185 45,185 41,077 4,108Purchased Services 103,525 103,525 91,540 11,985Materials and Supplies 1,000 1,000 785 215Total Law Director $234,784 $234,784 $218,476 $16,308(continued)- 105 -'","128":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Civil Service Commission:Salaries and Wages $3,000 $3,000 $3,000 $0Fringe Benefits 539 539 514 25Purchased Services 11,730 11,730 10,874 856Materials and Supplies 100 100 74 26Total Civil Service Commission 15,369 15,369 14,462 907Income Tax Department:Salaries and Wages 105,880 105,880 102,852 3,028Fringe Benefits 62,178 62,178 50,523 11,655Purchased Services 12,036 24,036 18,229 5,807Materials and Supplies 6,000 6,000 1,812 4,188Total Income Tax Department 186,094 198,094 173,416 24,678Council:Salaries and Wages 61,000 61,000 60,621 379Fringe Benefits 17,610 17,610 17,279 331Purchased Services 17,050 18,865 16,753 2,112Materials and Supplies 400 400 185 215Total Council 96,060 97,875 94,838 3,037Clerk of Council:Salaries and Wages 7,725 7,725 7,645 80Fringe Benefits 2,185 2,185 2,149 36Purchased Services 2,935 2,935 2,734 201Materials and Supplies 150 150 0 150Total Clerk of Council 12,995 12,995 12,528 467Service Director:Salaries and Wages 19,493 19,493 17,247 2,246Fringe Benefits 69,158 69,158 63,745 5,413Purchased Services 6,250 6,310 5,314 996Materials and Supplies 6,500 6,500 5,522 978Total Service Director 101,401 101,461 91,828 9,633Rubbish-Janitor-City Hall:Salaries and Wages 41,850 42,050 41,573 477Fringe Benefits 23,735 23,535 21,141 2,394Purchased Services 57,100 85,100 62,099 23,001Total Rubbish-Janitor-City Hall $122,685 $150,685 $124,813 $25,872(continued)- 106 -'","129":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Other:Purchased Services $223,917 $233,888 $179,728 $54,160Materials and Supplies 54,000 57,500 43,634 13,866Capital Outlay 59,000 65,300 53,390 11,910Other48,967 48,967 2,612 46,355Total Other 385,884 405,655 279,364 126,291Total General Government 1,703,819 1,765,465 1,540,485 224,980Security of Persons and Property:Police:Salaries and Wages 1,663,318 1,664,787 1,621,123 43,664Fringe Benefits 552,686 552,686 496,687 55,999Purchased Services 76,425 81,475 69,263 12,212Materials and Supplies 64,700 66,700 61,243 5,457Total Police 2,357,129 2,365,648 2,248,316 117,332Traffic Safety:Salaries and Wages 161,830 161,830 157,617 4,213Fringe Benefits 91,410 91,410 78,534 12,876Purchased Services 4,075 4,075 3,240 835Materials and Supplies 35,160 35,160 31,164 3,996Total Traffic Safety 292,475 292,475 270,555 21,920Fire Prevention:Salaries and Wages 1,674,846 1,699,822 1,697,303 2,519Fringe Benefits 569,190 544,190 494,391 49,799Purchased Services 107,650 114,650 107,412 7,238Materials and Supplies 62,500 66,500 62,108 4,392Total Fire Prevention 2,414,186 2,425,162 2,361,214 63,948Director of Public Safety:Salaries and Wages 75,130 75,130 74,600 530Fringe Benefits 40,810 40,810 37,699 3,111Purchased Services 4,200 4,200 3,537 663Materials and Supplies 1,500 1,500 72 1,428Total Director of Public Safety 121,640 121,640 115,908 5,732Total Security of Persons and Property5,185,430 5,204,925 4,995,993 208,932Public Health Services:County Health Services:Purchased Services $8,600 $8,600 $8,086 $514(continued)- 107 -'","130":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualGeneral Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Community Environment:Demolition and Mowing:Purchased Services $25,000 $35,000 $20,050 $14,950Building Inspector:Salaries and Wages 72,738 72,738 72,738 0Fringe Benefits 38,578 38,578 35,979 2,599Purchased Services 3,250 3,310 2,530 780Materials and Supplies 1,600 1,600 444 1,156Total Building Inspector 116,166 116,226 111,691 4,535Total Community Environment 141,166 151,226 131,741 19,485Basic Utility Services:Refuse Collections and Disposals:Purchased Services 780,000 850,000 848,897 1,103Leisure Time Activities:Parks and Recreation:Salaries and Wages584,134 584,134 552,138 31,996Fringe Benefits 276,676 276,676 250,882 25,794Purchased Services 114,400 114,520 102,210 12,310Materials and Supplies 121,000 133,500 122,364 11,136Total Leisure Time Activities 1,096,210 1,108,830 1,027,594 81,236Total Expenditures 8,915,225 9,089,046 8,552,796 536,250Excess of Revenues Over (Under) Expenditures (291,976) (1,318,580) 410,891 1,729,471Other Financing UsesTransfers Out (200,000) (200,000) (200,000) 0Net Change in Fund Balance (491,976) (1,518,580) 210,891 1,729,471Fund Balance Beginning of Year 2,524,985 2,524,985 2,524,985 0Prior Year Encumbrances Appropriated 25,360 25,360 25,360 0Fund Balance End of Year $2,058,369 $1,031,765 $2,761,236 $1,729,471- 108 -'","131":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualMaster Capital FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIncome Taxes $1,302,000 $1,705,000 $1,930,443 $225,443Intergovernmental 637,000 835,000 367,454 (467,546)Contributions and Donations 18,505 18,505 18,505 0Other 42,495 61,495 35,898 (25,597)Total Revenues 2,000,000 2,620,000 2,352,300 (267,700)ExpendituresCapital Outlay 2,634,923 3,733,523 2,699,735 1,033,788Debt Service:Principal Retirement 261,320 261,320 261,320 0Interest and Fiscal Charges 61,628 61,628 61,628 0Total Debt Service 322,948 322,948 322,948 0Total Expenditures 2,957,871 4,056,471 3,022,683 1,033,788Net Change in Fund Balance (957,871) (1,436,471) (670,383) 766,088Fund Balance Beginning of Year 580,331 580,331 580,331 0Prior Year Encumbrances Appropriated 857,871 857,871 857,871 0Fund Balance End of Year $480,331 $1,731 $767,819 $766,088- 109 -'","132":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualSewer FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesCharges for Services $3,325,000 $3,227,700 $3,411,745 $184,045Intergovernmental0 0 33,982 33,982Other 0 0 15,531 15,531Total Revenues 3,325,000 3,227,700 3,461,258 233,558ExpensesSalaries and Wages:Sewer Office 64,958 64,958 63,015 1,943Sewer Disposal Plant 987,461 987,461 944,415 43,046Total Salaries and Wages 1,052,419 1,052,419 1,007,430 44,989Fringe Benefits:Sewer Office 44,996 44,996 30,765 14,231Sewer Disposal Plant 386,957 596,957 518,045 78,912Total Fringe Benefits 431,953 641,953 548,810 93,143Purchased Services:Sewer Office 72,460 72,460 69,392 3,068Sewer Disposal Plant 423,295 414,895 320,349 94,546Total Purchased Services 495,755 487,355 389,741 97,614Materials and Supplies:Sewer Office 4,000 4,000 2,823 1,177Sewer Disposal Plant 745,616 745,616 718,223 27,393Total Materials and Supplies 749,616 749,616 721,046 28,570Capital Outlay:Sewer Office 15,000 15,000 177 14,823Sewer Disposal Plant 840,816 770,816 103,412 667,404Wastewater Reserve 1,242,246 1,242,246 724,146 518,100Total Capital Outlay $2,098,062 $2,028,062 $827,735 $1,200,327(continued)- 110 -'","133":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualSewer Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Debt Service:Principal Retirement $663,875 $663,875 $663,875 $0Interest and Fiscal Charges 226,306 226,306 226,306 0Total Debt Service 890,181 890,181 890,181 0Total Expenses 5,717,986 5,849,586 4,384,943 1,464,643Net Change in Fund Equity (2,392,986) (2,621,886) (923,685) 1,698,201Fund Equity Beginning of Year 4,008,030 4,008,030 4,008,030 0Prior Year Encumbrances Appropriated 271,448 271,448 271,448 0Fund Equity End of Year $1,886,492 $1,657,592 $3,355,793 $1,698,201- 111 -'","134":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualElectric FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Revenues Charges for Services$28,783,800 $26,987,000 $27,982,702 $995,702Electric Deposits Received 3,000 2,000 28,464 26,464Interest0 20,075 34,886 14,811Other16,200 10,125 187,051 176,926Total Revenues28,803,000 27,019,200 28,233,103 1,213,903Expenses Salaries and Wages: Electric Office76,637 76,637 76,149 488Electric Distribution1,106,702 1,108,040 1,065,415 42,625Electric Plant1,811,500 1,813,115 1,716,250 96,865Total Salaries and Wages2,994,839 2,997,792 2,857,814 139,978Fringe Benefits: Electric Office52,050 52,050 44,830 7,220Electric Distribution593,466 593,820 554,928 38,892Electric Plant949,131 952,777 842,055 110,722Total Fringe Benefits1,594,647 1,598,647 1,441,813 156,834Purchased Services: Electric Construction58 58 58 0Electric Office123,009 123,009 113,972 9,037Electric Distribution552,362 564,862 507,518 57,344Electric Plant3,140,487 3,140,487 2,090,074 1,050,413Total Purchased Services3,815,916 3,828,416 2,711,622 1,116,794Materials and Supplies: Electric Office7,600 7,600 5,645 1,955Electric Distribution256,186 256,986 239,896 17,090Electric Plant3,822,965 3,822,165 3,508,081 314,084Total Materials and Supplies4,086,751 4,086,751 3,753,622 333,129Purchased Power: Electric Plant$14,473,720 $15,673,720 $15,673,720 $0(continued)- 112 -'","135":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualElectric Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Capital Outlay: Electric Capital Reserve$100,000 $100,000 $35,200 $64,800Electric Surplus250,000 500,000 151,044 348,956Electric Office42,000 42,000 353 41,647Electric Distribution590,622 675,622 413,786 261,836Electric Plant1,448,927 1,578,927 507,931 1,070,996Total Capital Outlay2,431,549 2,896,549 1,108,314 1,788,235Debt Service: Principal Retirement1,722,637 1,722,637 1,722,637 0Interest and Fiscal Charges171,594 171,594 171,262 332Total Debt Service1,894,231 1,894,231 1,893,899 332Electric Deposits Returned: Refunds40,000 40,000 26,607 13,393Total Expenses31,331,653 33,016,106 29,467,411 3,548,695Excess of Revenues Under Expenses before Transfers(2,528,653) (5,996,906) (1,234,308) 4,762,598Transfers In200,000 200,000 200,000 0Net Change in Fund Equity(2,328,653) (5,796,906) (1,034,308) 4,762,598Fund Equity Beginning of Year6,471,153 6,471,153 6,471,153 0Prior Year Encumbrances Appropriated598,338 598,338 598,338 0Fund Equity End of Year$4,740,838 $1,272,585 $6,035,183 $4,762,598- 113 -'","136":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualWater FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Revenues Charges for Services $2,313,500 $2,250,500 $2,399,039 $148,539Interest1,500 1,500 6,889 5,389Other5,000 5,000 267,134 262,134Total Revenues2,320,000 2,257,000 2,673,062 416,062Expenses Salaries and Wages:Water Office60,558 60,558 60,070 488Water Plant705,461 705,461 663,758 41,703Total Salaries and Wages 766,019 766,019 723,828 42,191Fringe Benefits:Water Office36,085 36,085 30,375 5,710Water Plant432,252 432,252 368,765 63,487Total Fringe Benefits 468,337 468,337 399,140 69,197Purchased Services:Water Office72,384 72,384 69,256 3,128Water Plant173,305 173,365 97,314 76,051Total Purchased Services 245,689 245,749 166,570 79,179Materials and Supplies:Water Office4,177 4,177 3,000 1,177Water Plant227,816 227,816 203,529 24,287Total Materials and Supplies 231,993 231,993 206,529 25,464Capital Outlay:Water Office20,823 20,823 0 20,823Water Plant343,701 343,701 58,453 285,248Water Construction 46,765 46,765 33,385 13,380Water Surplus780,632 780,632 738,632 42,000Total Capital Outlay $1,191,921 $1,191,921 $830,470 $361,451(continued)- 114 -'","137":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualWater Fund (continued)For the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Debt Service: Principal Retirement$460,000 $460,000 $460,000 $0Interest and Fiscal Charges 39,004 39,004 39,004 0Total Debt Service499,004 499,004 499,004 0Total Expenses3,402,963 3,403,023 2,825,541 577,482Net Change in Fund Equity(1,082,963) (1,146,023) (152,479) 993,544Fund Equity Beginning of Year1,762,052 1,762,052 1,762,052 0Prior Year Encumbrances Appropriated58,854 58,854 58,854 0Fund Equity End of Year$737,943 $674,883 $1,668,427 $993,544- 115 -'","138":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualStreet Maintenance and Repair FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIncome Taxes $609,000 $625,000 $625,000 $0Intergovernmental 673,700 692,100 713,964 21,864Interest 5,000 5,000 3,629 (1,371)Other 6,400 6,700 10,444 3,744Total Revenues 1,294,100 1,328,800 1,353,037 24,237ExpendituresCurrent:Transportation:Street Construction and Reconstruction:Salaries and Wages 662,681 662,681 661,686 995Fringe Benefits 440,294 441,294 378,868 62,426Purchased Services 129,985 145,225 137,826 7,399Materials and Supplies 163,460 187,960 160,968 26,992Capital Outlay 3,500 1,500 1,019 481Total Expenditures 1,399,920 1,438,660 1,340,367 98,293Excess of Revenues Over (Under) Expenditures (105,820) (109,860) 12,670 122,530Other Financing Sources Sale of Capital Assets5,900 6,200 9,700 3,500Net Change in Fund Balance (99,920) (103,660) 22,370 126,030Fund Balance Beginning of Year 149,997 149,997 149,997 0Prior Year Encumbrances Appropriated 28,070 28,070 28,070 0Fund Balance End of Year $78,147 $74,407 $200,437 $126,030- 116 -'","139":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualState Highway FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIntergovernmental $44,600 $51,000 $56,343 $5,343Interest 400 500 650 150Total Revenues 45,000 51,500 56,993 5,493ExpendituresCurrent:Transportation:Street Construction and Reconstruction:Materials and Supplies 74,555 74,555 44,503 30,052Net Change in Fund Balance (29,555) (23,055) 12,490 35,545Fund Balance Beginning of Year 44,604 44,604 44,604 0Prior Year Encumbrances Appropriated 4,055 4,055 4,055 0Fund Balance End of Year $19,104 $25,604 $61,149 $35,545- 117 -'","140":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualPolice and Fire Pension FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesProperty Taxes $140,000 $140,000 $143,014 $3,014Income Taxes 542,000 525,000 525,000 0Intergovernmental 18,000 17,500 17,741 241Total Revenues 700,000 682,500 685,755 3,255ExpendituresCurrent:Security of Persons and Property:Police Disability and Pension:Fringe Benefits 310,000 304,000 296,376 7,624Fire Disability and Pension:Fringe Benefits 408,000 454,000 451,628 2,372Total Expenditures 718,000 758,000 748,004 9,996Net Change in Fund Balance (18,000) (75,500) (62,249) 13,251Fund Balance Beginning of Year 84,838 84,838 84,838 0Fund Balance End of Year $66,838 $9,338 $22,589 $13,251- 118 -'","141":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualAmbulance FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesCharges for Services $350,000 $350,000 $303,463 ($46,537)ExpendituresCurrent:Public Health Services:Ambulance:Salaries and Wages 150,000 162,000 161,958 42Purchased Services 32,100 32,100 25,045 7,055Materials and Supplies 100,000 140,000 139,832 168Capital Outlay 350,000 372,500 372,500 0Total Expenditures 632,100 706,600 699,335 7,265Net Change in Fund Balance (282,100) (356,600) (395,872) (39,272)Fund Balance Beginning of Year 152,727 152,727 152,727 0Prior Year Encumbrances Appropriated 350,000 350,000 350,000 0Fund Balance End of Year $220,627 $146,127 $106,855 ($39,272)- 119 -'","142":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualCemetery FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIncome Taxes $354,900 $375,000 $375,000 $0Interest 13,200 14,000 5,092 (8,908)Charges for Services 126,400 135,000 151,770 16,770Other 500 500 4,925 4,425Total Revenues 495,000 524,500 536,787 12,287ExpendituresCurrent:Public Health Services:Cemetery:Salaries and Wages 323,538 326,098 314,655 11,443Fringe Benefits 171,372 178,173 160,141 18,032Purchased Services 20,550 20,825 13,702 7,123Materials and Supplies 30,000 30,000 25,680 4,320Capital Outlay 4,500 9,550 9,550 0Total Expenditures 549,960 564,646 523,728 40,918Net Change in Fund Balance (54,960) (40,146) 13,059 53,205Fund Balance Beginning of Year 288,690 288,690 288,690 0Fund Balance End of Year $233,730 $248,544 $301,749 $53,205- 120 -'","143":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualRevolving Loan FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesInterest $5,000 $0 $584 $584ExpendituresCurrent:Community Environment:Other Community Environment:Purchased Services 300,000 300,000 0 300,000Net Change in Fund Balance (295,000) (300,000) 584 300,584Fund Balance Beginning of Year 448,880 448,880 448,880 0Fund Balance End of Year $153,880 $148,880 $449,464 $300,584- 121 -'","144":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualDrug Law Enforcement FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Revenues $0 $0 $0 $0ExpendituresCurrent:Security of Persons and Property:Drug Law Enforcement:Materials and Supplies 9,000 9,000 0 9,000Net Change in Fund Balance (9,000) (9,000) 0 9,000Fund Balance Beginning of Year 10,765 10,765 10,765 0Fund Balance End of Year $1,765 $1,765 $10,765 $9,000- 122 -'","145":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualEnforcement and Education FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesFines, Licenses and Permits $750 $700 $638 ($62)ExpendituresCurrent:Security of Persons and Property:Enforcement and Education:Materials and Supplies 30,000 30,000 0 30,000Net Change in Fund Balance (29,250) (29,300) 638 29,938Fund Balance Beginning of Year 33,523 33,523 33,523 0Fund Balance End of Year $4,273 $4,223 $34,161 $29,938- 123 -'","146":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualShade Tree FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)Revenues $0 $0 $0 $0ExpendituresCurrent:General Government:Land Development:Materials and Supplies 2,000 2,000 0 2,000Net Change in Fund Balance (2,000) (2,000) 0 2,000Fund Balance Beginning of Year 2,737 2,737 2,737 0Fund Balance End of Year $737 $737 $2,737 $2,000- 124 -'","147":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualCHIP FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesIntergovernmental $0 $0 $32,353 $32,353Interest 0 0 80 80Other 0 0 13,084 13,084Total Revenues 0 0 45,517 45,517ExpendituresCapital Outlay 25,400 25,400 57,753 (32,353)Net Change in Fund Balance (25,400) (25,400) (12,236) 13,164Fund Balance Beginning of Year 35,817 35,817 35,817 0Fund Balance End of Year $10,417 $10,417 $23,581 $13,164- 125 -'","148":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenditures and Changesin Fund Balance - Budget (Non-GAAP Basis) and ActualCemetery Endowment FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesInterest $0 $0 $8,161 $8,161Charges for Services 10,000 13,000 8,265 (4,735)Total Revenues 10,000 13,000 16,426 3,426ExpendituresCurrent:Public Health Services:Cemetery Care:Purchased Services 30,000 30,000 3,575 26,425Net Change in Fund Balance (20,000) (17,000) 12,851 29,851Fund Balance Beginning of Year 765,685 765,685 765,685 0Fund Balance End of Year $745,685 $748,685 $778,536 $29,851- 126 -'","149":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualEmployee Health Insurance FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesCharges for Services $2,625,000 $2,800,000 $2,609,770 ($190,230)Other 75,000 80,000 85,405 5,405Total Revenues 2,700,000 2,880,000 2,695,175 (184,825)ExpensesPurchased Services 300,000 299,600 274,170 25,430Claims 2,450,000 2,500,400 2,252,524 247,876Total Expenses 2,750,000 2,800,000 2,526,694 273,306Net Change in Fund Equity (50,000) 80,000 168,481 88,481Fund Equity Beginning of Year 104,160 104,160 104,160 0Fund Equity End of Year $54,160 $184,160 $272,641 $88,481- 127 -'","150":"b'City of DoverTuscarawas County, OhioSchedule of Revenues, Expenses and Changesin Fund Equity - Budget (Non-GAAP Basis) and ActualCemetery Perpetual Care Trust FundFor the Year Ended December 31, 2019Budgeted Amounts Variance withFinal BudgetPositiveOriginal Final Actual (Negative)RevenuesInterest 0 $100 $222 $122ExpensesDistributions on Behalf of Individuals:Purchased Services 1,000 1,000 0 1,000Net Change in Fund Equity (1,000) (900) 222 1,122Fund Equity Beginning of Year 9,273 9,273 9,273 0Fund Equity End of Year $8,273 $8,373 $9,495 $1,122- 128 -'","151":"b'stati sticalComprehensive annual financial reportSectionFor the Year Ended DECEMBER 31, 2019doverohio.com105271 cafr-19-2.indd 6 7\/8\/20 2:28 PM'","152":"b'This page intentionally left blank. '","153":"b\"City of DoverTuscarawas County, OhioStatistical SectionThis part of the City of Dover's Comprehensive Annual FinancialReport presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplemental information says about the City's overall health.Contents PageFinancial TrendsThese schedules contain trend information to help the readerunderstand how the City's financial performance and well-beinghave changed over time. S2-S13Revenue CapacityThese schedules contain information to help the reader assess thefactors affecting the City's ability to generate its income taxes and electric revenues. S14-S20Debt CapacityThese schedules present information to help the reader assess theaffordability of the City's current levels of outstanding debt and theCity's ability to issue additional debt in the future. S21-S27Demographic and Economic InformationThese schedules offer demographic and economic indicators to helpthe reader understand the environment within which the City's financial activities take place and to help make comparisons overtime and with other governments. S28-S29Operating InformationThese schedules contain information about the City's operations andresources to help the reader understand how the City's financial information relates to the services the City provides and the activitiesit performs. S30-S37Sources: Unless otherwise noted, the information in these schedules is derivedfrom the Comprehensive Annual Financial Reports for the relevant year.- S1 -\"","154":"b'City of DoverTuscarawas County, OhioNet Position By ComponentLast Ten Years (Accrual Basis of Accounting)(Restated)2019 2018 2017 2016Governmental ActivitiesNet Investment in Capital Assets $21,063,293 $19,271,647 $18,599,070 $17,768,347Restricted 2,226,452 2,038,631 2,044,327 2,152,807Unrestricted (Deficit) (1) (9,957,366) (14,152,987) (12,057,003) (3,416,062)Total Governmental Activities Net Position 13,332,379 7,157,291 8,586,394 16,505,092Business-Type ActivitiesNet Investment in Capital Assets 32,476,334 30,157,689 29,156,990 28,026,128Restricted 0 0 0 0Unrestricted (1) 4,834,540 6,658,972 6,596,488 9,819,626Total Business-Type Activities Net Position 37,310,874 36,816,661 35,753,478 37,845,754Primary GovernmentNet Investment in Capital Assets 53,539,627 49,429,336 47,756,060 45,794,475Restricted2,226,452 2,038,631 2,044,327 2,152,807Unrestricted (Deficit) (1) (5,122,826) (7,494,015) (5,460,515) 6,403,564 Total Primary Government Net Position$50,643,253 $43,973,952 $44,339,872 $54,350,846 (1)The City reported the impact of GASB Statement No. 75 on net position beginning in 2017 and the impact of GASB Statement No. 68 on net position beginning in 2014. - S2 -'","155":"b'(Restated)2015 2014 2013 2012 2011 2010$14,280,928 $14,349,226 $14,665,693 $14,711,043 $14,781,422 $14,068,7392,000,347 2,124,886 1,947,165 1,691,379 1,737,344 2,230,639(2,031,153) (3,079,845) 4,465,268 3,306,443 3,398,807 1,060,51214,250,122 13,394,267 21,078,126 19,708,865 19,917,573 17,359,89025,937,921 25,686,770 23,029,114 22,222,982 22,166,479 22,616,1810 0 4,560,733 4,135,673 4,002,175 3,941,4649,460,161 7,538,328 7,710,001 8,820,517 9,853,852 9,925,62635,398,082 33,225,098 35,299,848 35,179,172 36,022,506 36,483,27140,218,849 40,035,996 37,694,807 36,934,025 36,947,901 36,684,9202,000,347 2,124,886 6,507,898 5,827,052 5,739,519 6,172,1037,429,008 4,458,483 12,175,269 12,126,960 13,252,659 10,986,138$49,648,204 $46,619,365 $56,377,974 $54,888,037 $55,940,079 $53,843,161- S3 -'","156":"b'City of DoverTuscarawas County, OhioChanges in Net PositionLast Ten Years(Accrual Basis of Accounting)2019 2018 (1) 2017 2016Program RevenuesGovernmental Activities:Charges for Services and Sales:General Government $289 $439 $197,651 $190,038Security of Persons and Property 125,325 127,490 581,978 578,568Transportation 0 0 0 0Public Health Services 441,346 526,888 465,738 453,630Community Environment 938 793 16,868 16,473Basic Utility Services 870,544 801,718 88,969 77,505Leisure Time Activities 163,851 159,836 124,324 124,958Subtotal - Charges for Services and Sales1,602,293 1,617,164 1,475,528 1,441,172Operating Grants, Contributions and Interest:Security of Persons and Property 34,150 17,905 17,898 17,882Transportation 947,950 661,929 661,532 653,132Public Health Services 15,284 0 2,832 0Community Environment 476 0 0 0Subtotal - Operating Grants, Contributions and Interest 997,860 679,834 682,262 671,014Capital Grants, Contributions and Interest:General Government0 105,869 0 0Security of Persons and Property 189,469 0 0 0Transportation 291,000 96,929 415,536 1,544,265Public Health Services 0 0 6,018 0Community Environment 32,427 79,853 0 85,420Leisure Time Activities 81,454 17,797 261,970 812,053Subtotal - Capital Grants, Contributions and Interest 594,350 300,448 683,524 2,441,738Total Governmental Activities Program Revenues 3,194,503 2,597,446 2,841,314 4,553,924Business-Type Activities:Charges for Services:Sewer 3,338,866 3,298,519 3,189,962 3,445,743Electric 27,179,179 28,197,163 26,987,344 25,761,590Water 2,472,060 2,274,997 2,298,881 2,312,007Subtotal - Charges for Services 32,990,105 33,770,679 32,476,187 31,519,340Capital Grants and ContributionsSewer 33,982 0 0 78,397Water 0 245,000 0 65,400Subtotal - Capital Grants and Contributions 33,982 245,000 0 143,797Total Business-Type Activities Program Revenues 33,024,087 34,015,679 32,476,187 31,663,137Total Primary Government Program Revenues $36,218,590 $36,613,125 $35,317,501 $36,217,061- S4 -'","157":"b'2015 (2) 2014 2013 2012 2011 2010$193,071 $341 $378 $0 $0 $0605,856 125,303 128,140 60,609 55,291 53,2800 0 0 0 195 12481,290 462,782 461,183 467,755 802,036 355,59713,972 24,165 24,705 0 0 0103,846 625,544 752,629 841,032 806,117 813,825133,193 118,183 123,229 0 0 01,531,228 1,356,318 1,490,264 1,369,396 1,663,639 1,222,714 17,282 17,424 17,519 8,357 8,930 18,328636,667 663,548 598,721 605,844 593,393 681,2920 0 0 0 0 00 42,000 5,636 48,000 94,400 0653,949 722,972 621,876 662,201 696,723 699,620 0 0 0 0 0 00 0 423,951 0 0 0562,235 0 0 207,769 850,056 32,1740 0 0 0 0 045,078 197,621 312,730 213,863 315,058 305,2510 0 0 0 0 0607,313 197,621 736,681 421,632 1,165,114 337,4252,792,490 2,276,911 2,848,821 2,453,229 3,525,476 2,259,7593,345,235 3,357,098 3,352,604 3,147,970 3,055,858 3,160,15622,789,108 22,521,381 23,065,550 21,496,934 20,123,656 20,680,0732,255,453 2,114,210 2,104,759 2,124,001 1,993,661 2,021,47628,389,796 27,992,689 28,522,913 26,768,905 25,173,175 25,861,7050 0 0 0 0 00 0 0 0 0 00 0 0 0 0 028,389,796 27,992,689 28,522,913 26,768,905 25,173,175 25,861,705$31,182,286 $30,269,600 $31,371,734 $29,222,134 $28,698,651 $28,121,464(continued)- S5 -'","158":"b'City of DoverTuscarawas County, OhioChanges in Net Position (continued)Last Ten Years(Accrual Basis of Accounting)2019 2018 (1) 2017 2016ExpensesGovernmental Activities:General Government $2,041,536 $2,026,104 $1,898,611 $1,667,919Security of Persons and Property 632,188 6,901,037 5,613,851 5,923,090Transportation 2,630,640 2,388,755 2,334,839 2,172,494Public Health Services 1,022,967 918,470 869,210 765,011Community Environment 205,903 222,825 148,743 136,628Basic Utility Services 858,970 767,118 697,490 603,309Leisure Time Activities 1,326,778 1,369,916 1,209,073 1,157,740Interest and Fiscal Charges 67,742 77,310 85,950 96,888Total Governmental Activities Expenses 8,786,724 14,671,535 12,857,767 12,523,079Business-Type ActivitiesSewer 4,254,202 4,081,380 3,544,431 3,349,740Electric 27,473,078 27,539,776 26,714,336 24,598,405Water 1,973,536 2,057,171 1,982,129 2,026,537Total Business-Type Activities Expenses 33,700,816 33,678,327 32,240,896 29,974,682Total Primary Government Expenses 42,487,540 48,349,862 45,098,663 42,497,761Net (Expense)\/RevenueGovernmental Activities (5,592,221) (12,074,089) (10,016,453) (7,969,155)Business-Type Activities (676,729) 337,352 235,291 1,688,455Total Primary Government Net (Expense)\/Revenue ($6,268,950) ($11,736,737) ($9,781,162) ($6,280,700)- S6 -'","159":"b'2015 (2) 2014 2013 2012 2011 2010$1,340,412 $1,912,267 $2,313,710 $1,809,857 $1,284,689 $1,396,6914,899,426 5,190,764 5,082,413 5,094,116 4,647,659 4,566,3732,704,103 1,925,102 1,928,227 1,879,829 2,186,664 842,745711,562 1,481,578 762,721 808,220 788,705 1,078,392130,931 130,344 268,923 188,273 115,729 106,332708,629 783,122 672,945 629,555 570,453 610,4671,046,395 1,121,296 1,291,658 1,134,362 1,007,014 2,474,70499,907 99,979 113,423 164,403 40,903 9,67311,641,365 12,644,452 12,434,020 11,708,615 10,641,816 11,085,3773,282,367 3,107,960 3,727,710 3,670,590 3,518,361 2,886,17921,929,834 22,381,043 23,723,046 22,992,501 20,818,346 19,311,8061,814,774 1,840,661 1,802,403 1,854,651 1,931,539 2,047,07027,026,975 27,329,664 29,253,159 28,517,742 26,268,246 24,245,05538,668,340 39,974,116 41,687,179 40,226,357 36,910,062 35,330,432(8,848,875) (10,367,541) (9,585,199) (9,255,386) (7,116,340) (8,825,618)1,362,821 663,025 (730,246) (1,748,837) (1,095,071) 1,616,650($7,486,054) ($9,704,516) ($10,315,445) ($11,004,223) ($8,211,411) ($7,208,968)(continued)- S7 -'","160":"b'City of DoverTuscarawas County, OhioChanges in Net Position (continued)Last Ten Years(Accrual Basis of Accounting)2019 2018 (1) 2017 2016General RevenuesGovernmental ActivitiesTaxes:Property Taxes Levied For:General Purposes $1,632,381 $1,623,618 $1,624,958 $889,470Police and Fire Pension 143,164 140,400 139,231 127,726Kilowatt per Hour Taxes Levied forGeneral Purposes (3) 787,951 707,148 678,961 707,221Income Taxes levied for:General Purposes 4,470,045 4,027,835 4,217,363 4,826,664Street Maintenance and Repair 625,851 599,508 513,677 647,687Cemetery 371,520 378,696 318,691 368,074Police and Fire Pension 501,240 615,566 480,120 504,270Capital Outlay 1,933,867 1,809,114 1,791,360 2,055,521Grants and Entitlements not Restricted to Specific Programs 547,383 477,289 516,440 446,054Unrestricted Contributions 25,075 15,208 14,805 20,616Investment Earnings296,537 217,739 169,451 53,653Miscellaneous277,412 332,865 116,572 249,524Total Governmental Activities General Revenues11,612,426 10,944,986 10,581,629 10,896,480Business-Type ActivitiesInvestment Earnings41,053 33,967 18,386 9,485Miscellaneous211,144 391,864 136,424 77,377Total Business-Type Activities General Revenues252,197 425,831 154,810 86,862Total Primary Government General Revenues 11,864,623 11,370,817 10,736,439 10,983,342 Special ItemBusiness-Type Activities 1,073,628 0 0 0TransfersGovernmental Activities 154,883 (300,000) (620,240) (672,355)Business-Type Activities (154,883) 300,000 620,240 672,355Change in Net PositionGovernmental Activities 6,175,088 (1,429,103) (55,064) 2,254,970Business-Type Activities 494,213 1,063,183 1,010,341 2,447,672Total Primary Government Change in Net Position $6,669,301 ($365,920) $955,277 $4,702,642(1) The City reported the impact of GASB Statement No. 75 on expenses beginning in 2018. (2) The City reported the impact of GASB Statement No. 68 on expenses beginning in 2015. (3) Prior to 2014, Kilowatt per Hour Tax was reported as Grants and Entitlements not Restricted to Specific Programs. - S8 -'","161":"b'2015 (2) 2014 2013 2012 2011 2010$885,041 $897,494 $875,654 $748,044 $756,066 $785,909131,174 132,413 130,611 135,398 143,431 155,799717,005 712,312 0 0 0 04,693,691 5,131,043 4,700,061 3,377,249 4,018,591 3,802,963632,321 677,859 560,660 469,110 522,226 611,838289,661 392,274 360,872 316,019 348,053 356,637296,468 569,628 579,482 409,554 405,322 482,5571,928,981 2,187,243 2,005,426 1,607,109 1,283,425 896,384441,197 401,495 1,352,561 1,406,047 1,868,255 1,627,90413,771 20,108 14,700 0 0 025,514 11,633 18,961 29,144 61,496 81,244249,906 275,643 355,472 549,004 267,158 289,21010,304,730 11,409,145 10,954,460 9,046,678 9,674,023 9,090,4451,649 4,976 1,153 913 975 4,417208,514 699,450 849,769 904,590 633,331 637,903210,163 704,426 850,922 905,503 634,306 642,32010,514,893 12,113,571 11,805,382 9,952,181 10,308,329 9,732,7650 0 0 0 0 0(600,000) 0 0 0 0 0600,000 0 0 0 0 0855,855 1,041,604 1,369,261 (208,708) 2,557,683 264,8272,172,984 1,367,451 120,676 (843,334) (460,765) 2,258,970$3,028,839 $2,409,055 $1,489,937 ($1,052,042) $2,096,918 $2,523,797- S9 -'","162":"b'City of DoverTuscarawas County, OhioFund Balances, Governmental FundsLast Ten Years(Modified Accrual Basis of Accounting)2019 2018 2017 2016General Fund Nonspendable $189,477 $190,547 $122,337 $123,849 Assigned 1,731,456 1,381,941 1,164,409 848,548 Unassigned 1,194,045 1,284,113 1,915,427 1,814,711Total General Fund 3,114,978 2,856,601 3,202,173 2,787,108All Other Governmental Funds Nonspendable (1) 960,640 885,369 134,459 135,626 Restricted (1) 942,438 898,854 1,717,633 1,672,921 Committed 1,464,737 1,922,774 2,672,918 2,242,418 Unassigned (Deficit) (29,787) 0 0 (24,187)Total All Other Governmental Funds 3,338,028 3,706,997 4,525,010 4,026,778Total Governmental Funds $6,453,006 $6,563,598 $7,727,183 $6,813,886(1)The City reported the impact of GASB Statement No. 84 on fund balances beginning in 2018. - S10 -'","163":"b'2015 2014 2013 2012 2011 2010$122,239 $109,557 $115,155 $103,704 $76,178 $105,973993,022 475,892 1,085,489 1,042,593 103,666 90,9601,736,876 1,417,828 1,073,477 791,688 1,925,702 963,1332,852,137 2,003,277 2,274,121 1,937,985 2,105,546 1,160,066161,080 142,542 131,692 164,478 169,337 137,5081,600,840 1,564,315 1,577,064 1,444,346 1,439,977 1,262,1292,693,533 2,279,900 2,324,688 1,906,934 1,473,463 1,039,2490 (41,200) (45,780) (75,785) (123,350) (116,296)4,455,453 3,945,557 3,987,664 3,439,973 2,959,427 2,322,590$7,307,590 $5,948,834 $6,261,785 $5,377,958 $5,064,973 $3,482,656- S11 -'","164":"b'City of DoverTuscarawas County, OhioChanges in Fund Balances, Governmental FundsLast Ten Years(Modified Accrual Basis of Accounting)2019 2018 2017 2016Revenues Property Taxes$1,773,970 $1,761,547 $1,765,821 $1,018,015Income Taxes8,005,171 7,178,039 8,348,725 7,957,334Kilowatt per Hour Tax (1)787,951 707,148 678,961 707,221Intergovernmental1,730,763 1,345,160 1,758,870 3,509,108Interest312,371 217,739 169,451 53,653Fines, Licenses and Permits32,825 34,990 34,503 33,901Charges for Services1,587,843 1,573,677 1,462,778 1,408,617Contributions and Donations60,069 29,333 103,345 22,721Other201,723 239,268 67,025 206,458Total Revenues14,492,686 13,086,901 14,389,479 14,917,028Expenditures Current: General Government1,675,583 1,474,502 1,552,030 1,461,851Security of Persons and Property5,680,290 5,545,221 5,042,819 4,748,834Transportation1,308,246 1,362,899 1,282,274 1,188,000Public Health Services1,225,994 825,713 777,355 717,291Community Environment130,512 130,524 131,686 126,128Basic Utility Services 858,970 767,118 697,490 603,309Leisure Time Activities1,001,482 1,008,759 1,032,391 940,840Capital Outlay2,188,433 2,493,332 2,058,238 4,740,298Debt Service: Principal Retirement272,711 263,669 259,754 240,301Interest and Fiscal Charges70,757 80,549 89,065 96,061Issuance Costs0 0 0 0Total Expenditures14,412,978 13,952,286 12,923,102 14,862,913Excess of Revenues Over(Under) Expenditures79,708 (865,385) 1,466,377 54,115Other Financing Sources (Uses) Inception of Capital Lease0 0 0 10,856Sale of Capital Assets 9,700 1,800 12,678 0General Obligation Bonds Issued0 0 0 0Notes Issued0 0 0 0Loans Issued 0 0 10,392 41,325Premium on Debt Issuance0 0 0 0Payment to Refund Notes0 0 0 0Insurance Recoveries 0 0 23,850 0Transfers In0 0 0 0Transfers Out(200,000) (300,000) (600,000) (600,000)Total Other Financing Sources (Uses)(190,300) (298,200) (553,080) (547,819)Net Change in Fund Balances($110,592) ($1,163,585) $913,297 ($493,704)Debt Service as a Percentage of NoncapitalExpenditures2.8% 2.9% 3.1% 3.2%Note:The large increase in debt service in 2011 is due to issuing general obligation bonds to retire notes.(1) Prior to 2014, Kilowatt per Hour Tax was reported as Intergovernmental.- S12 -'","165":"b'2015 2014 2013 2012 2011 2010$1,018,379 $1,034,679 $1,009,800 $890,268 $898,970 $944,1639,061,247 7,589,555 7,626,454 6,609,398 6,416,265 5,641,156717,005 712,312 0 0 0 01,553,872 1,450,826 2,776,288 2,722,755 3,648,133 2,417,23325,514 11,633 18,961 29,144 61,496 81,24432,586 32,803 35,640 60,609 55,486 53,2921,455,957 1,391,234 1,419,987 1,261,803 1,215,871 1,188,93889,671 20,108 14,700 0 2,740 0207,323 240,256 352,689 472,561 127,081 146,37514,161,554 12,483,406 13,254,519 12,046,538 12,426,042 10,472,4011,321,341 1,840,339 2,124,429 1,717,237 1,115,260 1,114,3294,613,982 4,674,192 4,272,192 4,396,320 4,331,070 4,041,5711,231,769 1,300,051 1,158,730 1,157,078 1,037,961 1,212,992695,417 994,453 735,189 751,935 707,902 804,618132,555 127,164 259,771 190,316 111,227 103,808708,629 783,122 672,945 629,555 570,453 610,467911,380 973,292 831,149 913,126 829,489 823,7532,246,225 1,769,293 1,989,870 1,639,805 2,528,446 2,543,177240,107 231,639 210,334 208,377 2,646,521 106,252101,393 102,812 116,083 129,804 63,678 20,1810 0 0 0 36,229 012,202,798 12,796,357 12,370,692 11,733,553 13,978,236 11,381,1481,958,756 (312,951) 883,827 312,985 (1,552,194) (908,747)0 0 0 0 0 00 0 0 0 0 00 0 0 0 2,670,000 00 0 0 0 0 2,640,0000 0 0 0 428,614 530,8600 0 0 0 35,897 00 0 0 0 0 (2,000,000)0 0 0 0 0 00 24,000 0 0 0 0(600,000) (24,000) 0 0 0 0(600,000) 0 0 0 3,134,511 1,170,860$1,358,756 ($312,951) $883,827 $312,985 $1,582,317 $262,1133.1% 3.0% 2.9% 3.2% 22.0% 1.2%- S13 -'","166":"b\"City of DoverTuscarawas County, OhioIncome Tax Rate, Revenue Base, and CollectionsLast Ten Years PercentagePercentage Percentage of Taxesof Taxes of Taxes Taxes from fromTax Tax Total Tax Taxes From from Taxes From from Individual IndividualYear Rate (1) Collected (2) Withholding Withholding Net Profits Net Profits Payments Payments2019 1.50% $8,261,701 $6,092,546 73.74% $1,258,114 15.23% $911,041 11.03%2018 1.50 7,584,656 5,823,574 76.78 915,430 12.07 845,652 11.152017 1.50 8,382,969 5,719,736 68.23 1,813,333 21.63 849,900 10.142016 1.50 8,274,560 6,110,563 73.85 1,249,684 15.10 914,313 11.052015 1.50 8,828,196 5,447,276 61.70 2,529,964 28.66 850,956 9.642014 1.50 7,795,811 5,248,140 67.32 1,693,250 21.72 854,421 10.962013 1.50 7,571,745 4,894,478 64.64 1,869,111 24.69 808,156 10.672012 1.50 6,751,331 4,780,617 70.81 1,271,276 18.83 699,438 10.362011 1.50 6,304,720 4,464,372 70.81 1,178,983 18.70 661,365 10.492010 1.50 5,898,575 4,174,421 70.77 1,072,951 18.19 651,203 11.04Source:City Income Tax Department(1) The City's basic income tax rate may only be increased by a majority vote of the City's residents.(2) Gross Collections - Cash Basis of AccountingNote:The City is statutorily prohibited from presenting individual taxpayer information.Income Tax Collections for the Last 10 Years$10$9$8$7$6Millions of Dollars$5$4$3$2$1$02019 2018 2017 2016 2015 2014 2013 2012 2011 2010Withholding Net Profits Payments- S14 -\"","167":"b'This page intentionally left blank.- S15 -'","168":"b'City of DoverTuscarawas County, OhioElectric Sales (in MWH) and Number of Customers by TypeLast Ten Years2019 2018 2017 2016Electric Sold (MWH) (000)Residential 54,298 57,729 53,000 57,572Commercial 29,282 29,641 27,935 30,907Industrial 141,286 145,542 141,185 142,506Total 224,866 232,912 222,120 230,985Number of CustomersResidential 5,819 5,813 5,817 5,828Commercial 901 892 891 888Industrial 111 111 110 107Total 6,831 6,816 6,818 6,823Source:City Records- S16 -'","169":"b'2015 2014 2013 2012 2011 201057,404 58,765 56,788 58,606 59,323 60,81330,546 31,189 30,044 30,049 30,758 30,437143,035 146,636 140,649 141,896 138,487 141,090230,985 236,590 227,481 230,551 228,568 232,3405,831 5,794 5,777 5,772 5,775 5,770879 871 871 862 848 841103 103 102 102 113 1176,813 6,768 6,750 6,736 6,736 6,728- S17 -'","170":"b'City of DoverTuscarawas County, OhioElectric Rates (Per Month)Last Ten Years2019 2018 2017 2016Type of Customer:Residential:Customer Charge $7.06000 $6.99000 $6.92000 $6.85000First 800 KWH 0.12838 0.12711 0.12585 0.12460Next 700 KWH - per KWH 0.12250 0.12129 0.12009 0.11890All Over 1500 KWH - per KWH 0.11470 0.11356 0.11244 0.11133Commercial:Customer Charge 6.69000 6.62000 6.55000 6.49000First 50 KWH per KW of demand - per KWH 0.16438 0.16275 0.16114 0.15954Next 150 KWH per KW of demand - per KWHFirst 3,000 KWH per KWH 0.14303 0.14161 0.14021 0.13882Over 3,000 KWH per KWH 0.12031 0.11912 0.11794 0.11677For all remaining KWH per KWH 0.10608 0.10503 0.10399 0.10296Industrial (per KVA):Minimum Charge - per KVA of demand 2.75000 2.75000 2.75000 2.75000First 30 KWH per KVA of demand - per KWH 0.18323 0.18142 0.17962 0.17784Next 170 KWH per KVA of demand2,000 KWH - per KWH 0.13805 0.13668 0.13535 0.133998,000 KWH - per KWH 0.12460 0.12337 0.12215 0.1209490,000 KWH - per KWH 0.11198 0.11087 0.10977 0.10868Over 100,000 KWH - per KWH 0.10334 0.10232 0.10131 0.10031Over 200 KWH per KVA of demandFirst 200,000 KWH - per KWH 0.09298 0.09206 0.09113 0.09025All remaining KWH - per KWH 0.08695 0.08609 0.08524 0.08440Source:City RecordsNote:Rates can be changed with approval by City Council.- S18 -'","171":"b'2015 2014 2013 2012 2011 2010$6.78000 $6.71000 $5.97000 $5.97000 $5.97000 $5.970000.12337 0.12215 0.06107 0.06107 0.06107 0.061070.11772 0.11655 0.05609 0.05609 0.05609 0.056090.11023 0.10914 0.04950 0.04950 0.04950 0.049506.43000 6.37000 5.97000 5.97000 5.97000 5.970000.15796 0.15640 0.09900 0.09900 0.09900 0.099000.13745 0.13609 0.07997 0.07997 0.07997 0.079970.11561 0.11447 0.05970 0.05970 0.05970 0.059700.10194 0.10093 0.04701 0.04701 0.04701 0.047012.75000 2.75000 2.75000 2.75000 2.75000 2.750000.17608 0.17434 0.12189 0.12189 0.12189 0.121890.13266 0.13135 0.08010 0.08010 0.08010 0.080100.11974 0.11855 0.06765 0.06765 0.06765 0.067650.10760 0.10653 0.05597 0.05597 0.05597 0.055970.09932 0.09834 0.04801 0.04801 0.04801 0.048010.08936 0.08848 0.03842 0.03842 0.03842 0.038420.08356 0.08273 0.03283 0.03283 0.03283 0.03283- S19 -'","172":"b'City of DoverTuscarawas County, OhioPrincipal Electric Customers2019 and 20102019MWH Percentage ofCustomer Sold Total MWH SoldKraton Chemical Corporation19,790 8.80 %Dover Chemical Corporation 19,631 8.73Meteor Sealing Systems, LLC 11,686 5.20Allied Machine and Engineering Corporation 10,579 4.70Cleveland Clinic Union Hospital 10,427 4.64Deflecto Corporation 8,849 3.94Zimmer Patient Care Division5,238 2.33Buehlers Food Market, Incorporated 3,648 1.62Inca Presswood Pallets, Ltd 3,629 1.61Giant Eagle, Incorporated 2,982 1.33Totals 96,459 42.90 %Total MWH Sold 224,8662010MWH Percentage ofCustomer Sold Total MWH SoldArizona Chemical Corporation 23,147 9.96 %Dover Chemical Corporation 19,256 8.29Allied Machine and Engineering Corporation 9,381 4.04Union Hospital 9,188 3.95Inca Presswood Pallets, Ltd 7,111 3.06Meteor Sealing Systems, LLC 6,729 2.90Deflecto Corporation 5,999 2.58Zimmer Patient Care Division4,490 1.93Giant Eagle, Incorporated 3,800 1.64Buehlers Food Market, Incorporated 3,637 1.56Totals 92,738 39.91 %Total MWH Sold 232,340Source:City Records- S20 -'","173":"b\"City of DoverTuscarawas County, OhioComputation of Direct and Overlapping Debt Attributable to Governmental ActivitiesDecember 31, 2019Debt Overlapping Amount ofAttributable to Percentage Direct andGovernmental Applicable to OverlappingActivities Dover (1) DebtDirect Debt: City of Dover General Obligation Bonds$1,806,538 100.00 % $1,806,538OPWC Loans40,688 100.00 40,688Capital Lease 2,795 100.00 2,795Total Direct Debt1,850,021 1,850,021Overlapping Debt:Payable from Property Taxes Dover City School District Bonds24,999,941 69.06 17,264,959Tuscarawas County General Obligation Bonds717,865 13.33 95,691Payable from Other Sources Dover City School District Lease Purchase28,329 69.06 19,564Dover City School District Capital Lease68,692 69.06 47,439Total Overlapping Debt25,814,827 17,427,653Total$27,664,848 $19,277,674Source:Tuscarawas County, Ohio; County Auditor(1)Overlapping percentages were calculated by dividing each overlapping subdivision's assessed valuation within the City by the subdivision's total assessed valuation.- S21 -\"","174":"b\"City of DoverTuscarawas County, OhioRatios of Outstanding Debt by TypeLast Ten YearsGovernmental ActivitiesPercentageGeneral Bond Actualof ActualObligation Anticipation Taxable Value Taxable Value PerYear Bonds Notes Loans Capital Lease Total of Property of Property Capita (1)2019 $1,806,538 $0 $40,688 $2,795 $1,850,021 $751,544,800 0.25 % $1452018 1,928,333 0 182,008 5,057 2,115,398 744,240,200 0.28 1662017 2,045,128 0 319,778 7,203 2,372,109 730,826,143 0.32 1852016 2,161,923 0 443,712 9,239 2,614,874 684,167,229 0.38 2032015 2,273,717 0 523,024 0 2,796,741 679,827,000 0.41 2182014 2,385,512 0 645,416 0 3,030,928 674,320,771 0.45 2352013 2,497,307 0 759,657 0 3,256,964 666,952,486 0.49 2522012 2,604,102 0 857,898 0 3,462,000 668,288,486 0.52 2682011 2,705,897 0 959,474 0 3,665,371 714,079,200 0.51 2862010 0 2,640,000 530,860 0 3,170,860 729,445,967 0.43 247Business-Type ActivitiesGeneral Bond PercentageObligation OWDA Revenue Anticipation Total of Personal PerYear Bonds Loans Bonds Notes Debt (2) Income (1) Capita (1)2019 $4,977,406 $7,044,301 $1,425,000 $0 $15,296,728 4.23 % $1,1992018 5,783,023 7,708,176 2,600,000 0 18,206,597 5.09 1,4262017 6,573,640 8,350,990 3,755,000 0 21,051,739 6.19 1,6392016 7,344,257 8,973,411 4,900,000 0 23,832,542 7.49 1,8482015 8,099,875 9,576,086 6,020,000 0 26,492,702 8.45 2,0612014 6,175,492 10,159,641 7,110,000 0 26,476,061 9.51 2,0522013 6,486,109 10,641,507 8,619,848 0 29,004,428 10.42 2,2482012 6,796,726 11,206,348 9,666,534 0 31,131,608 11.18 2,4132011 7,087,343 11,753,270 10,658,220 0 33,164,204 11.99 2,5862010 0 12,282,841 11,723,698 6,900,000 34,077,399 12.32 2,657Source:Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1)See S28 for population and personal income data.(2)Includes general bonded debt, other governmental debt and business-type activities debt, presented net.- S22 -\"","175":"b'Primary GovernmentTotal PercentageGeneral of ActualObligation Taxable Value PerBonds of Property Capita (1)$6,783,944 0.90 % $5327,711,356 1.04 6048,618,768 1.18 6719,506,180 1.39 73710,373,592 1.53 8078,561,004 1.27 6638,983,416 1.35 6969,400,828 1.41 7299,793,240 1.37 7640 0.00 0- S23 -'","176":"b\"City of DoverTuscarawas County, OhioLegal Debt Margin InformationLast Ten Years2019 2018 2017 2016Overall Legal Debt Limit(10.5% of Assessed Valuation) $27,619,271 $27,350,827 $26,857,861 $25,143,146Net Debt Applicable to Debt Limit 1,825,688 1,966,031 2,101,374 2,226,325Overall Legal Debt Margin(10.5% of Assessed Valuation) $25,793,583 $25,384,796 $24,756,487 $22,916,821Legal Debt Margin as a Percentage of Debt Limit 93.39% 92.81% 92.18% 91.15%Unvoted Legal Debt Limit(5.5% of Assessed Valuation) $14,467,237 $14,326,624 $14,068,403 $13,170,219Net Debt Applicable to Debt Limit 1,825,688 1,966,031 2,101,374 2,226,325Unvoted Legal Debt Margin(5.5% of Assessed Valuation) $12,641,549 $12,360,593 $11,967,029 $10,943,894Legal Debt Margin as a Percentage of Debt Limit 87.38% 86.28% 85.06% 83.10%Legal Debt Margin Calculation for the Year Ended December 31, 2019Overall Margin Unvoted MarginWithin 10.5% Within 5.5%Assessed property value$263,040,680 $263,040,680Debt Limitation (percentage of assessed property value)$27,619,271 $14,467,237Gross Indebtedness15,408,212 15,408,212Less: Revenue Bonds(1,425,000) (1,425,000)General Obligation Bonds - Enterprise Funds (4,910,000) (4,910,000)OWDA Loan(7,044,301) (7,044,301)Police and Fire Pension(203,223) (203,223)Net Debt Applicable to Debt Limit1,825,688 1,825,688Legal Debt Margin Within Limitations$25,793,583 $12,641,549Note: Under State of Ohio finance law, the City of Dover's outstanding general obligation debt that is supported through real estate valueshould not exceed 10.5 percent of total assessed property value. In addition, the outstanding general obligation debt net of voted debtshould not exceed 5.5 percent of total assessed property value. By law, the general obligation debt subject to the limitation is offset byamounts set aside for repaying general obligation bonds. - S24 -\"","177":"b'2015 2014 2013 2012 2011 2010$24,983,642 $24,781,288 $24,510,504 $24,559,602 $24,559,602 $26,242,2112,305,000 2,430,000 2,550,000 2,665,000 2,770,000 2,740,000$22,678,642 $22,351,288 $21,960,504 $21,894,602 $21,789,602 $23,502,21190.77% 90.19% 89.60% 89.15% 88.72% 89.56%$13,086,670 $12,980,675 $12,838,835 $12,864,553 $12,864,553 $13,746,0252,305,000 2,430,000 2,550,000 2,665,000 2,770,000 2,740,000$10,781,670 $10,550,675 $10,288,835 $10,199,553 $10,094,553 $11,006,02582.39% 81.28% 80.14% 79.28% 78.47% 80.07%- S25 -'","178":"b'City of DoverTuscarawas County, OhioPledged Revenue CoverageMortgage Revenue Bonds - WaterLast Ten YearsDebt Service (3)Direct Net RevenueGross Operating Available forYear Revenues (1) Expenses (2) Debt Service Principal Interest Coverage2019 $2,597,015 $1,603,211 $993,804 $460,000 $39,004 1.992018 2,538,861 1,646,344 892,517 455,000 48,286 1.772017 2,317,707 1,525,346 792,361 455,000 58,718 1.542016 2,317,258 1,516,551 800,707 440,000 67,694 1.582015 2,261,075 1,318,507 942,568 425,000 75,664 1.882014 2,131,554 1,218,259 913,295 170,000 99,734 3.392013 2,118,602 1,130,110 988,492 330,000 165,533 1.992012 2,256,604 1,226,020 1,030,584 320,000 137,183 2.252011 2,018,126 1,154,185 863,941 310,000 187,141 1.742010 2,045,222 1,329,484 715,738 300,000 201,361 1.43(1)Gross revenues include operating revenues, transfers and interest income in accordance with bond indentures.(2)Direct operating expenses do not include depreciation and amortization expense.(3)Annual debt service requirements include principal and interest on revenue bonds only.- S26 -'","179":"b'City of DoverTuscarawas County, OhioPledged Revenue CoverageMortgage Revenue Bonds - ElectricLast Ten YearsDebt Service (3)Direct Net RevenueGross Operating Available forYear Revenues (1) Expenses (2) Debt Service Principal Interest Coverage2019 $27,605,984 $26,005,166 $1,600,818 $715,000 $9,600 2.212018 28,649,207 26,085,685 2,563,522 700,000 18,973 3.572017 27,714,175 25,258,029 2,456,146 690,000 28,265 3.422016 26,443,201 23,065,791 3,377,410 680,000 37,548 4.712015 23,593,649 20,480,922 3,112,727 665,000 46,575 4.372014 23,192,677 20,894,165 2,298,512 600,000 309,300 2.532013 23,880,871 22,250,673 1,630,198 700,000 236,897 1.742012 22,115,910 21,232,477 883,433 655,000 269,647 0.962011 20,637,660 19,126,461 1,511,199 630,000 294,847 1.632010 21,275,915 16,922,317 4,353,598 605,000 319,047 4.71(1)Gross revenues include operating revenues, transfers and interest income in accordance with bond indentures.(2)Direct operating expenses do not include depreciation and amortization expense.(3)Annual debt service requirements include principal and interest on revenue bonds only.- S27 -'","180":"b'City of DoverTuscarawas County, OhioDemographic and Economic StatisticsLast Ten YearsPersonal MedianTotal Personal Income Household UnemploymentYear Population (1) Income (2) Per Capita (1) Income (1) Rate (3)2019 12,755 $361,808,330 $28,366 $52,875 4.4%2018 12,766 357,843,746 28,031 48,828 4.62017 12,843 340,056,954 26,478 47,451 4.72016 12,899 318,050,643 24,657 44,083 4.92015 12,857 313,479,374 24,382 44,223 5.42014 12,904 278,390,896 21,574 43,951 4.82013 12,904 278,390,896 21,574 43,951 6.22012 12,904 278,390,896 21,574 43,951 7.52011 12,826 276,708,124 21,574 43,951 7.52010 12,826 276,708,124 21,574 43,95110.5(1) Source:U.S. Census Bureau(2) Computation of per capita personal income multiplied by population(3) Source:Ohio Department of Job and Family Services- S28 -'","181":"b'City of DoverTuscarawas County, OhioPrincipal Employers2019 and 20102019Employer EmployeesCleveland Clinic Union Hospital 1,199Meteor Sealing Systems, LLC 580Allied Machine and Engineering Corporation 500Zimmer Patient Care Division 406Hennis Care Center, Incorporated 342Dover City School District 282Country Club Retirement Center262New Dawn Health Care 240Deflecto, LLC 186Park Village Health Care Center177Total 4,174Total Employment within the City n\/a2010Employer EmployeesUnion Hospital 736Allied Machine and Engineering Corporation 373Zimmer Patient Care Division 292Dover City School District 283Buehlers Food Market, Incorporated 204Meteor Sealing Systems, LLC 177Marlite, Incorporated 168City of Dover 147Hennis Care Center, Incorporated 141New Dawn Health Care 102Total 2,623Total Employment within the City n\/aSource:City Recordsn\/a - Information not available- S29 -'","182":"b'City of DoverTuscarawas County, OhioFull-Time Equivalent City Government Employees by Function\/ProgramLast Ten YearsFunction\/Program 2019 2018 2017 2016 2015General GovernmentMayor and Council 11.0 11.0 11.0 11.0 11.0Auditor 3.0 3.0 3.0 3.0 3.0Treasurer 0.5 0.5 0.5 0.5 0.5Law 1.0 1.0 1.0 1.0 1.0Civil Service Commission 1.5 1.5 3.0 1.5 1.0Income Tax Department 2.5 2.5 2.5 2.5 2.5Service Director 2.0 2.0 2.0 2.0 2.0Janitor 1.0 1.0 1.0 1.0 1.0Security of Persons and PropertyPolice 24.0 25.0 25.0 23.0 23.0Fire 25.0 24.0 22.0 19.0 19.0Safety Director 1.0 1.0 0.0 1.0 1.0Traffic Safety 8.0 8.5 8.5 11.0 10.5TransportationService\/Street M&R 13.0 15.0 13.5 12.0 11.5Public Health ServicesCemetery 7.5 8.0 8.0 8.0 7.0Community EnvironmentBuilding 1.0 1.0 1.0 1.0 1.0Leisure Time ActivitiesParks and Recreation 33.5 33.0 34.5 36.5 34.5Basic Utility ServicesSewer 19.5 18.0 18.0 16.5 16.5Electric 42.0 41.0 40.5 42.5 43.5Water 11.0 12.0 13.0 11.0 11.5Totals 208.0 209.0 208.0 204.0 201.0Source:City of Dover, Ohio, Payroll DepartmentMethod:Using 1.0 for each full-time employee and 0.50 for each part-time and seasonal employeeemployed at year-end.- S30 -'","183":"b'2014 2013 2012 2011 201011.0 11.0 11.0 11.0 11.03.0 3.0 3.0 3.0 3.00.5 0.5 0.5 0.5 0.51.0 1.0 1.0 1.0 1.01.5 1.5 1.5 1.5 3.02.5 3.5 2.5 2.0 2.52.0 2.0 2.0 2.0 2.51.0 1.0 1.0 0.0 0.023.0 23.0 22.0 22.0 20.019.0 18.0 18.0 17.0 19.01.0 0.5 0.5 0.5 0.58.0 6.5 7.5 7.0 11.013.5 15.0 15.0 14.0 14.07.0 7.0 7.0 7.0 7.51.0 1.0 1.0 1.0 1.032.5 32.0 26.0 23.0 23.018.5 19.5 19.5 17.0 18.041.0 42.0 39.0 41.0 44.012.0 13.0 12.0 12.0 13.5199.0 201.0 190.0 182.5 195.0- S31 -'","184":"b'City of DoverTuscarawas County, OhioOperating Indicators by Function\/ProgramLast Ten YearsFunction\/Program 2019 2018 2017 2016General GovernmentCouncil and ClerkNumber of ordinances passed 65 54 52 52Number of resolutions passed 16 15 20 14Planning CommissionNumber of Planning Commission docket items 25 15 36 14Finance DepartmentNumber of checks\/vouchers issued 4,445 4,517 4,337 4,189Amount of checks written $51,891,691 $51,738,120 $48,290,720 $48,564,187Interest earnings for fiscal year (cash basis) $314,309 $273,594 $147,706 $62,354Number of receipts issued 538 471 499 551General fund receipts (cash basis) $9,453,939 $8,717,583 $8,932,334 $8,137,259General fund expenditures (cash basis) $9,220,170 $9,033,412 $8,544,407 $8,273,160Income Tax DepartmentNumber of business net profit forms processed 1,206 1,378 1,338 1,357Number of individual forms processed 2,766 2,793 2,754 2,973Amount of penalties and interest collected $93,384 $95,990 $94,796 $63,502Civil ServiceNumber of police entry tests administered 1 1 1 0Number of fire entry tests administered 0 2 0 1Number of police promotional tests administered1 0 1 0Number of hires of police officers from certified lists 1 1 2 0Number of hires of fire\/medics from certified lists 2 2 3 0Number of promotions from police certified lists 1 0 1 0Building and ZoningEstimated value of construction $6,341,697 $43,907,442 $5,754,058 $16,314,458Number of permits issued (all types) 219 212 244 217Amount of revenue generated from permits $10,600 $10,915 $13,220 $12,566Number of contractor licenses 251 224 296 269Zoning Board of Appeals hearings13 14 24 13- S32 -'","185":"b'2015 2014 2013 2012 2011 201051 65 67 63 57 6630 27 26 16 19 2228 28 25 15 25 164,292 4,197 3,782 3,818 4,037 3,981$43,126,613 $55,183,032 $52,888,467 $49,211,053 $58,220,483 $54,842,028$19,961 $9,152 $14,515 $21,504 $51,834 $69,653534 555 564 540 557 543$8,490,271 $7,902,413 $8,055,961 $7,184,714 $7,500,648 $6,777,345$7,894,249 $7,967,437 $7,644,025 $7,448,613 $6,652,344 $6,347,8831,339 1,333 1,374 1,265 1,294 1,2383,150 2,902 4,817 4,394 2,557 2,564$57,534 $51,179 $45,894 $32,544 $38,627 $37,3621 0 1 1 0 11 1 0 0 1 12 0 1 0 0 22 0 0 0 3 02 1 0 1 0 00 0 1 0 3 0$33,278,239 $19,135,419 $12,799,960 $20,454,790 $8,490,640 $2,838,874207 223 275 280 240 225$11,400 $11,800 $8,884 $9,730 $13,595 $10,115290 267 295 319 261 27813 28 28 27 26 22(continued)- S33 -'","186":"b'City of DoverTuscarawas County, OhioOperating Indicators by Function\/Program (continued)Last Ten YearsFunction\/Program 2019 2018 2017 2016Security of Persons and PropertyPolice Total calls for services11,375 12,838 13,277 11,256Number of traffic citations issued1,220 1,207 981 736Number of parking citations issued153 121 61 74Number of felony arrests176 131 47 50Number of misdemeanor arrests602 619 562 477Number of traffic accidents investigated 311 281 311 527Number of injury accidents42 43 17 41Number of fatal accidents0 0 0 0Prisoners83 95 87 82Total miles driven169,447 172,160 173,494 176,323Total gasoline used16,516 16,188 17,895 20,077Fire EMS calls1,339 1,754 1,615 1,531Fire calls52 77 92 78Training hours1,995 1,723 1,636 1,750Leisure Time Activities Recreation Recreation League fees$15,055 $16,585 $18,060 $19,815Transportation Tons of asphalt 6,750 5,010 5,079 4,500Tons of limestone450 500 600 500Paint striping (gallons of paint)800 840 775 600Street sweeping (days)116 85 140 106Man hours of leaf pick-up1,290 1,362 944 1,100Tons of salt1,106 1,125 1,222 893Water Department Average residential gallons of water billed monthly3,800 3,900 3,900 4,200Wastewater Department Average residential gallons of sewer billed monthly3,600 3,700 3,700 4,000Source:City Records- S34 -'","187":"b'2015 2014 2013 2012 2011 20109,770 8,989 8,616 8,721 9,367 10,443532 483 450 559 694 85157 91 79 52 111 15428 34 37 30 68 27374 383 512 497 504 447432 402 477 351 393 36644 48 56 44 32 680 0 0 0 1 190 101 97 120 95 64163,503 154,886 143,688 152,166 157,409 161,90816,915 16,132 13,991 14,079 14,249 14,8921,454 1,385 1,405 1,274 1,349 1,31699 87 84 91 86 1051,369 1,583 1,339 1,657 1,074 1,674$19,960 $19,909 $22,040 $22,225 $18,910 $15,5503,759 5,636 3,396 2,744 3,037 6,500500 560 540 1,000 1,213 1,149475 475 475 430 430 475150 127 109 127 138 145970 1,312 848 936 1,048 9922,062 1,942 1,800 748 2,027 2,1254,000 4,300 4,100 3,750 3,500 3,2403,900 4,100 3,900 3,750 3,350 3,392- S35 -'","188":"b'City of DoverTuscarawas County, OhioCapital Assets Statistics by Function\/ProgramLast Ten YearsFunction\/Program 2019 2018 2017 2016General GovernmentSquare Footage Occupied 1,932 1,932 1,932 1,932Vehicles2 2 2 3Security of Persons and Property PoliceStations1 1 1 1Square Footage of Building6,468 6,468 6,468 6,468Vehicles11 11 11 12FireStations2 1 1 1Square Footage of Building13,900 6,900 6,900 6,900Fire Hydrants671 647 644 640Vehicles15 15 15 15Leisure Time ActivitiesRecreationNumber of Parks2 2 2 2Number of Swimming Pools2 2 2 2Number of Tennis Courts8 8 8 8Number of Baseball Diamonds10 10 10 10TransportationServiceStreets (miles)72 72 72 72Street Lights2,432 2,485 2,466 2,466Storm Sewers (miles)34 34 34 34Utility ServicesSanitary Sewers (miles)74 68 68 68Electric Lines (miles)383 382 367 367Water Lines (miles)89 86 86 85Source:City Records- S36 -'","189":"b'2015 2014 2013 2012 2011 20101,932 1,932 1,932 1,932 1,932 1,9323 3 2 4 3 31 1 1 1 1 16,468 6,468 6,468 6,468 6,468 6,46810 9 9 9 10 101 1 1 1 1 16,900 6,900 6,900 6,900 6,900 6,900636 636 634 634 633 63315 15 14 13 12 122 2 2 2 2 22 2 2 2 2 28 8 8 8 8 810 10 10 10 10 1072 72 72 72 72 712,442 2,555 2,461 2,448 2,438 2,43734 34 34 34 34 3367 67 67 67 67 67367 377 377 376 375 35985 85 85 85 85 85- S37 -'","190":"b'This page intentionally left blank.- S38 -'","191":"b''","192":"b'The City of Dover, OHIOdoverohio.com105271 cafr-19-2.indd 7 7\/8\/20 2:28 PM'"}}