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 -'