Agenda packet — Barstow City Council, February 7, 2022 (part 1 of 2)

BARSTOW CITY COUNCIL/

BARSTOW FIRE PROTECTION DISTRICT/

ODESSA WATER DISTRICT/HARVEY HOUSE FOUNDATION

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
FEBRUARY 7, 2022
6:00 PM
(HANDICAPPED ACCESSIBLE)
AGENDA

JOINT SPECIAL MEETING
Agenda-February 7, 2022

Page 1 of 7 ends

MAYOR
Paul Anthony Courtney

COUNCILMEMBERS
Barbara Mae Rose
James M. Noble
Marilyn Dyer Kruse
Timothy R. Silva

ELECTED CITY CLERK
Andrea Flores

ELECTED CITY TREASURER
Michael Lewis

PLANNING COMMISSIONERS
Andrew Ziemer
Beatrice Lint
Miguel Morales
Rodney Brand Jr.

Juanantonio Delucas

BARSTOW FIRE PROTECTION

DISTRICT
A Subsidiary District of the City of
Barstow
Paul Anthony Courtney
Barbara Mae Rose
James M. Noble
Marilyn Dyer Kruse
Timothy R. Silva
CLOSED SESSION 6:00 PM
CALL TO ORDER:

PLEDGE OF ALLEGIANCE:

ROLL CALL:
 Council Member Timothy Silva
 Council Member Barbara Rose
 Council Member Marilyn Kruse
 Mayor Pro Tem James Noble
 Mayor Paul Courtney
PARTICIPATION IS INVITED: IF YOU WISH TO BE HEARD ON ANY

ITEM ON THE AGENDA INCLUDING ANY ITEM ON THE CONSENT

CALENDAR, PLEASE SO INDICATE BY FILLING OUT A SPEAKER

REQUEST CARD AND HAND TO THE CITY CLERK PRIOR TO THE
AGENDA ITEM BEING ADDRESSED. IF SPECIAL
ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST
BE GIVEN TO THE CITY CLERK.

CODE OF ETHICS: AS YOUR ELECTED GOVERNING BOARD WE
WILL REMEMBER THE "CODE OF ETHICS" THAT WE
VOLUNTARILY AND UNANIMOUSLY APPROVED. DURING THIS

MEETING WE WILL TREAT EACH OTHER AND THE PUBLIC WITH
PATIENCE, CIVILITY AND COURTESY. THE DECISIONS MADE

TONIGHT WILL BE FOR THE BENEFIT OF THE BARSTOW
COMMUNITY AND NOT FOR PERSONAL GAIN.

Agenda-February 7, 2022

Page 2 of 7 ends

PUBLIC COMMENT - CLOSED SESSION: THIS IS THE TIME AND PLACE FOR THE GENERAL PUBLIC

TO ADDRESS THE GOVERNING BOARD ON MATTERS ON THE CLOSED SESSION AGENDA AND WITHIN THE CITY’S JURISDICTION. SPEAKERS ARE ASKED TO LIMIT THEIR COMMENTS TO THREE MINUTES OR LESS. ALL REQUESTS TO SPEAK MUST BE RECEIVED PRIOR TO THE AGENDA ITEM BEING ADDRESSED. IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

CLOSED SESSION AGENDA ITEMS:

1. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Recommended Action:

Conference with Legal Counsel; Existing Litigation
(Gov. Code Section 54956.9(d)(1))
Case Name: Salas v. City of Barstow, San Bernardino County Superior Court Case No. CIV-SB2111435

2. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Recommended Action:

Conference with Legal Counsel; Existing Litigation
(Gov. Code Section 54956.9(d)(1))
Case Name: Prothro v. City of Barstow, San Bernardino County Superior Court Case No. CIVSB-2116163

3. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Recommended Action:

Conference with Legal Counsel; Existing Litigation
(Gov. Code Section 54956.9(d)(1))
Case Name: Hernandez v. City of Barstow, San Bernardino County Superior Court Case No.

CIV-SB-2125628
REPORT OF CLOSED SESSION:

CALL TO ORDER - REGULAR MEETING 7:00 PM (or immediately following adjournment of Closed Session if adjourned after 7:00 PM):

INVOCATION:

PLEDGE OF ALLEGIANCE:

ANY ITEM ON THE CONSENT CALENDAR, PLEASE SO INDICATE BY FILLING OUT A SPEAKER REQUEST CARD AND HAND TO THE CITY CLERK PRIOR TO THE AGENDA ITEM BEING ADDRESSED.

IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

Agenda-February 7, 2022

Page 3 of 7 ends

CODE OF ETHICS: AS YOUR ELECTED GOVERNING BOARD WE WILL REMEMBER THE "CODE OF ETHICS" THAT WE VOLUNTARILY AND UNANIMOUSLY APPROVED. DURING THIS MEETING WE WILL TREAT EACH OTHER AND THE PUBLIC WITH PATIENCE, CIVILITY AND COURTESY. THE DECISIONS

MADE TONIGHT WILL BE FOR THE BENEFIT OF THE BARSTOW COMMUNITY AND NOT FOR PERSONAL GAIN.

REVIEW AND APPROVAL OF AGENDA: THIS IS THE TIME FOR MEMBERS OF THE GOVERNING BOARD TO CALL FOR REARRANGING THE ORDER OF THE AGENDA; ADDING ITEMS TO OR REMOVING ITEMS FROM THE AGENDA; OR REMOVING ITEMS FROM THE CONSENT CALENDAR FOR DISCUSSION AND/OR SEPARATE ACTION.

PRESENTATIONS:

4. BARSTOW UNIFIED SCHOOL DISTRICT STEAM FAIR AWARDS PRESENTATION Recommended Action:

Presentation only.

5. MEASURE Q FUND FINANCIAL REPORT FISCAL YEAR 2021-2022 - 1ST QUARTER Recommended Action:

That the City Council receive and file the Measure Q Fund Financial Report for the 1st Quarter of Fiscal Year 2021-2022 covering the period of July 1, 2021 - September 30, 2021.

6. PRESENTATION OF ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR FISCAL YEAR ENDED JUNE 30, 2021
Recommended Action:

No action.

PUBLIC HEARINGS:

7. CONDUCT A THIRD PUBLIC HEARING TO CONSIDER FOUR DRAFT MAPS, PROVIDE

INPUT AND NARROW DOWN TO A FINAL MAP FOR ADOPTION FOR THE CITY OF

BARSTOW REDISTRICTING PROCESS
Recommended Action:

That the City Council conduct the third of four public hearings to consider four draft maps, provide input and narrow down to a final map for adoption.

8. INTRODUCTION OF ORDINANCE NO. ____-2022 AMENDING BARSTOW MUNICIPAL CODE SECTION 18.16.010 RELATING TO REVERSIONS TO ACREAGE, MERGERS AND

RESUBDIVISIONS, AND MERGER OF CONTIGUOUS PARCELS UNDER COMMON

OWNERSHIP
Recommended Action:

Staff recommends the City Council introduce Ordinance No. _____-2022, amending Barstow Municipal Code Section 18.16.010. The Planning Commission recommended approval at its December 13, 2021 meeting. The adoption of the proposed ordinance is exempt from review under the California Environmental Quality Act, per CEQA Guidelines Sections 15305 and 15378.

GENERAL, NON-AGENDA PUBLIC COMMENT: THIS IS THE TIME AND PLACE FOR THE GENERAL

PUBLIC TO ADDRESS THE GOVERNING BOARD ON MATTERS NOT ON THE AGENDA AND WITHIN THE CITY’S JURISDICTION. SPEAKERS ARE ASKED TO LIMIT THEIR COMMENTS TO THREE MINUTES OR LESS. ALL REQUESTS TO SPEAK MUST BE RECEIVED PRIOR TO THE AGENDA ITEM BEING ADDRESSED. IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

Agenda-February 7, 2022

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BUSINESS OF THE COUNCIL/COUNCIL COMMITTEE REPORTS:

STAFF REPORTS:

POLICE CHIEF COMMENTS:

FIRE CHIEF COMMENTS:

CITY MANAGER / DISTRICT MANAGER COMMENTS:

CONSENT CALENDAR PUBLIC COMMENT: THIS IS THE TIME AND PLACE FOR THE GENERAL PUBLIC TO ADDRESS THE GOVERNING BOARD ON ALL MATTERS ON THE CONSENT CALENDAR.

SPEAKERS ARE ASKED TO LIMIT THEIR COMMENTS ON ALL CONSENT ITEMS TO THREE MINUTES OR LESS. ALL REQUESTS TO SPEAK MUST BE RECEIVED PRIOR TO THE AGENDA ITEM BEING ADDRESSED. IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

MINUTES ALL AGENCIES:

9. MINUTES REGULAR MEETING - DECEMBER 20, 2021 7:00 P.M.

Recommended Action:

Approve minutes as presented.

10. MINUTES WORKSHOP - JANUARY 3, 2022 5:00 P.M.

Recommended Action:

Approve minutes as presented.

11. MINUTES JOINT SPECIAL MEETING - JANUARY 3, 2022 7:00 P.M.

Recommended Action:

Approve minutes as presented.

ACCOUNTS PAYABLE ALL AGENCIES:

12. RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
Recommended Action:

Approve and ratify expenses, as audited, for check #86184-86626 totaling $2,260,028.04 and wires #779-787 totaling $198,812.10 per the Agency breakdown below:

City: $2,085,587.48
Fire: $354,103.67
Successor Agency: $19,148.99
Grand Total: $2,458,840.14
HARVEY HOUSE:

13. HARVEY HOUSE FOUNDATION ARTICLES OF INCORPORATION / BYLAWS Recommended Action:

Reference item only.

14. CHANGE OF OFFICERS FOR YEAR 2022
Recommended Action:

Approve the 2022 change of officers for the Harvey House Foundation and accept the 'Statement of Information' Form 100 and 'Statement of Facts' Form 405 for filing.

Agenda-February 7, 2022

Page 5 of 7 ends

15. FINANCIAL STATEMENTS 2021
Recommended Action:

Review and accept the Barstow Harvey House Foundation Financial Statements for the fiscal year ending June 30, 2021.

ODESSA WATER DISTRICT:

16. ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2021
Recommended Action:

Receive and file the Odessa Water District Basic Financial Statements for the year ended June 30, 2021.

BFPD:

17. BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2021
Recommended Action:

Receive and file the City of Barstow's Fire Protection District Basic Financial Statements for the year ended June 30, 2021.

CITY COUNCIL:

18. CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2021
Recommended Action:

Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2021.

19. COMMUNITY PROMOTIONAL FUND APPLICATION FROM THE BARSTOW POLICE

OFFICER ASSOCIATION / BARSTOW POLICE ACTIVITY LEAGUE
Recommended Action:

Approve community promotional fund donation in the amount of $2,000 for waiver of fees for use of the Robert A. Sessions Memorial Sportspark.

20. COMMUNITY PROMOTIONAL FUND APPLICATION FROM THE INLAND EMPIRE

BREASTFEEDING COALITION
Recommended Action:

Approve Community Promotional Fund donation in the amount of $2,000 for waiver of fees for use of the Harvey House.

21. COMMUNITY PROMOTIONAL FUND APPLICATION FROM BARSTOW COMMUNITY COALITION/DESERT SANCTUARY INC.

Recommended Action:

Approve Community Promotional Fund in-kind donation in the amount of $2,000 for waiver of fees for use of the Cora Harper Center.

22. COMMUNITY PROMOTIONAL FUND APPLICATION FROM BABIES SO SPECIAL Recommended Action:

Approve Community Promotional Fund donation in the amount of $2,000 for waiver of fees for use of the Robert A. Sessions Memorial Sports Park.

23. ADOPTION OF ORDINANCE APPROVING DEVELOPMENT AGREEMENT FOR QUALITY LIFE INC. COMMERCIAL CANNABIS APPLICATION
Recommended Action:

Agenda-February 7, 2022

Page 6 of 7 ends

Staff recommends the City Council adopt Ordinance No. 985-2022 approving Quality Life Inc.’s application for a Commercial Cannabis Dispensary and Non-Store Front Delivery permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements.

The Planning Commission recommended approval at its December 13, 2021 meeting. The project is exempt from review under the California Environmental Quality Act, per CEQA Guidelines, Cal Code of Regs., tit. 24, sections 15301, 15302, and 15303, 15061, and 15378.

24. ADOPTION OF ORDINANCE APPROVING DEVELOPMENT AGREEMENT FOR SHRYNE

BARSTOW LLC COMMERCIAL CANNABIS APPLICATION
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 986-2022 approving Shryne Barstow LLC’s application for a Commercial Cannabis Dispensary and Non-Store Front Delivery permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements.

25. CONSIDERATION OF RESOLUTION NO. ____-2022 ESTABLISHING A RESERVE POLICY TO DESIGNATE 50% OF CANNABIS DEVELOPMENT AGREEMENT OPERATING FEE REVENUES FOR PUBLIC SAFETY.

Recommended Action:

Staff recommends the City Council approve Resolution No. ____-2022 and establish a reserve policy designating that 50% of funds received from cannabis development agreements entered into by the City are set aside for public safety services.

26. CANNABIS EQUITY GRANT
Recommended Action:

Staff is recommending the City Council adopt Resolution No. ____-2021 authorizing State of California Cannabis Equity Act Grant funding.

DISCUSSION / ACTION ON DEFERRED ITEMS: (ITEMS PREVIOUSLY TABLED OR PULLED FROM

CONSENT CALENDAR BY COUNCIL WILL BE CONSIDERED BY THE GOVERNING BOARD AT THIS TIME).

BUSINESS / ACTION ITEMS:

CITY COUNCIL:

27. APPROVAL OF POLICE CHIEF EMPLOYMENT AGREEMENT WITH ANDREW ESPINOZA, JR.

Recommended Action:

Approve the employment agreement between the City and Andrew Espinoza, Jr. to serve in the position of Police Chief as appointed by the City Manager.

28. ALLOCATION OF FUNDS FOR THE 4TH OF JULY FIREWORKS SPECTACULAR EVENT Recommended Action:

Provide direction to staff by approving Program A or Program B for the 2022 4th of July Fireworks Spectacular display and authorize the City Manager to execute the agreement.

29. RECONSIDERATION OF ACCOUNTS PAYABLE EXPENDITURES FOR CHECKS #1005 AND #85773
Recommended Action:

Approve and ratify expenses, as audited, for checks #1005 and #85773 totaling $1,174.58.

Agenda-February 7, 2022

Page 7 of 7 ends

ADJOURNMENT:

Individuals electing to later challenge any items listed herein will be limited to addressing only those issues raised at any public hearing or in written correspondence received by the Governing Board prior to the meeting.

Materials related to an item on this Agenda submitted to the Governing Board after distribution of the agenda packet area available for public inspection in the City Clerk's Office at 220 East Mountain View Ste. A, Barstow, CA 92311 during normal business hours.

The City of Barstow, in complying with the Americans with Disabilities Act (ADA), requests individuals who require special accommodations to access, attend and/or participate in the City meeting due to disability, to please contact the City Clerk’s Office (760) 255-5122, at least one business day prior to the scheduled meeting to ensure that we may assist you.

I hereby certify, UNDER PENALTY OF PERJURY that this agenda has been posted 72 hours prior to the stated meeting in a place accessible to the public.

Posted on the 3rd day of February, 2021.

Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00:PM
Maria Chavez
Doc ID: 4918

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

None
RECOMMENDED ACTION:

Conference with Legal Counsel; Existing Litigation
(Gov. Code Section 54956.9(d)(1))
Case Name: Salas v. City of Barstow, San Bernardino County Superior Court Case No. CIV-SB-2111435 1 Packet Pg. 8
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00:PM
Maria Chavez
Doc ID: 4921

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

None
RECOMMENDED ACTION:

Conference with Legal Counsel; Existing Litigation
(Gov. Code Section 54956.9(d)(1))
Case Name: Prothro v. City of Barstow, San Bernardino County Superior Court Case No. CIV-SB2116163 2 Packet Pg. 9
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00:PM
Maria Chavez
Doc ID: 4922

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

None
RECOMMENDED ACTION:

Conference with Legal Counsel; Existing Litigation
(Gov. Code Section 54956.9(d)(1))
Case Name: Hernandez v. City of Barstow, San Bernardino County Superior Court Case No. CIV-SB2125628 3 Packet Pg. 10
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Christina Rudsell
Presentation
Doc ID: 4932

AGENDA ITEM
AGENDA MATTER:

BARSTOW UNIFIED SCHOOL DISTRICT STEAM FAIR AWARDS PRESENTATION EXECUTIVE SUMMARY:

The Mayor's Choice Awards will be presented to the Arts and Science category winners of the recently concluded 2021-2022 Barstow Unified School District STEAM Fair.

DISCUSSION:

None
FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Presentation only.
4 Packet Pg. 11
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Christina Rudsell
Report
Doc ID: 4906

AGENDA ITEM
AGENDA MATTER:

MEASURE Q FUND FINANCIAL REPORT FISCAL YEAR 2021-2022 - 1ST QUARTER EXECUTIVE SUMMARY:

In accordance with Barstow Municipal Code Section 2.26.050, the Resident Oversight Commission will review, on a quarterly basis, the expenditures of revenues received from the 1% Local Transaction and Use Tax and prepare a financial report categorized by each city department, including the Barstow Fire Protection District.

DISCUSSION:

At the February 4, 2019, City Council meeting, the Council adopted Ordinance No. 960-2019, adopting Barstow Municipal Code Chapter 2.26 (“Resident Oversight Commission”) of Title 2 (“Administration and Personnel”) to establish a Resident Oversight Commission to review and report on expenditures of the 1% Local Transactions and Use Tax.

The Resident Oversight Commission met on December 16, 2021 and reviewed the expenditures of revenue generated by the tax imposed by Measure Q for the 1st Quarter of Fiscal Year 2021-2022 covering the period of July 1, 2021 - September 30, 2021. The financial report is attached for further reference.

FISCAL IMPACT:

N/A
RECOMMENDED ACTION:

That the City Council receive and file the Measure Q Fund Financial Report for the 1st Quarter of Fiscal Year 2021-2022 covering the period of July 1, 2021 - September 30, 2021. 5 Packet Pg. 12

5.a
Packet Pg. 13
Attachment: Measure Q Financial Report Memo FY 21-22 Q1 (4906 : Measure Q Fund Financial Report FY 2021-2022 - 1St Quarter)

5.a
Packet Pg. 14
Attachment: Measure Q Financial Report Memo FY 21-22 Q1 (4906 : Measure Q Fund Financial Report FY

5.a
Packet Pg. 15
Attachment: Measure Q Financial Report Memo FY 21-22 Q1 (4906 : Measure Q Fund Financial Report FY Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Finance
Marc Puckett
Presentation
Doc ID: 4934

AGENDA ITEM
AGENDA MATTER:

PRESENTATION OF ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR FISCAL YEAR ENDED JUNE 30, 2021
EXECUTIVE SUMMARY:

The City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2021 will be presented to Council by Bryan Gruber, partner, from Lance, Soll and Lunghard, LLP.

DISCUSSION:

None
FISCAL IMPACT:

None.

RECOMMENDED ACTION:

No action.
6 Packet Pg. 16
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Andrea Flores
Public Hearing
Doc ID: 4905

AGENDA ITEM
AGENDA MATTER:

CONDUCT A THIRD PUBLIC HEARING TO CONSIDER FOUR DRAFT MAPS, PROVIDE INPUT AND

NARROW DOWN TO A FINAL MAP FOR ADOPTION FOR THE CITY OF BARSTOW REDISTRICTING

PROCESS
EXECUTIVE SUMMARY:

State law requires the City to initiate the redistricting process following each decennial census. To complete the redistricting process by the April 17, 2022 deadline, the City has:
1) selected Redistricting Insights, LLC for demographic consulting services; 2) developed a public outreach program; and
3) will hold at least 4 public hearings before adopting a final district boundary map.

The third public hearing is intended to focus on presenting four draft maps for the public and Council to consider, provide input and narrow down to a final map for adoption.

Once the redistricting process is complete, the City Council may place a measure on the 2022 general election ballot asking voters whether they would like to transition from an at-large mayor with four bydistrict City Council members to a system with no at-large mayor and five by-district City Council members. The redistricting process and a transition to a five member district cannot happen simultaneously.

DISCUSSION:

Election Districts
On January 16, 2018, the City adopted Ordinance No. 956-2018 transitioning from an at-large election system to a district-based election system. Pursuant to Government Code section 34871, subdivision (c), the City Council chose an election system with four by-district election districts and one at-large mayor.

Redistricting
Elections Code section 21600 et seq. requires the City Council to:
1) adopt new district boundaries after each federal decennial census to make them “substantially equal in population,” and to comply with the U.S. Constitution, the California Constitution, and the federal Voting Rights Act;
2) solicit public input on communities of interest boundaries and proposed maps; and 3) encourage residents, including those in underrepresented and non-English speaking communities, to participate.

The City Council must complete the redistricting process by April 17, 2022. 7 Packet Pg. 17
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Andrea Flores
Public Hearing
Doc ID: 4905

AGENDA ITEM
State law establishes standard criteria for local government redistricting, to be considered in the following order of priority:
(1) geographically contiguous districts (each city council district should share a common border with the next),
(2) the geographic integrity of local neighborhoods or communities shall be respected in a manner that minimizes its division,
(3) geographic integrity of a city shall be respected in a manner that minimizes its division, (4) easily identifiable boundaries that follow natural or artificial barriers (rivers, streets, highways, rail lines, etc.), and
(5) lines shall be drawn to encourage geographic compactness.

In addition, boundaries shall not be drawn for purposes of favoring or discriminating against a political party or incumbent.

Public Hearings
The City Council conducted the first public hearing on September 20, 2021 to solicit residents' input regarding communities of interest. The second public hearing was held on October 18, 2021 to solicit residents' input regarding communities of interest and training on DistrictR in order to submit online maps and communities of interest. The City Council will be holding hearings to receive public input on redistricting on the following dates:
 February 7, 2022: Review Draft Maps
 February 22, 2022: Adopt Final Map
Pursuant to the California Constitution, a community of interest is a contiguous population which shares common social and economic interests that should be included within a single district for purposes of its effective and fair representation. Examples of such shared interests are those common to an urban area, a rural area, and those common to areas in which the people share similar living standards, use the same transportation facilities, have similar work opportunities, or have access to the same media of communication relevant to the election process. Communities of interest shall not include relationships with political parties, incumbents, or political candidates.

Redistricting information, including dates and times of hearings, and how to participate in the process, can be found online on the City’s website at Redistricting Information | City of Barstow (barstowca.org) <https://www.barstowca.org/government/city-clerk-records/redistricting-information>.

FISCAL IMPACT:

None
RECOMMENDED ACTION:
7 Packet Pg. 18
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Andrea Flores
Public Hearing
Doc ID: 4905

AGENDA ITEM
That the City Council conduct the third of four public hearings to consider four draft maps, provide input and narrow down to a final map for adoption.
7 Packet Pg. 19
Barstow Draft Map
Scenario 1
Legend
Barstow Scenario 1

DISTRICT

7.a
Packet Pg. 20
Attachment: Scenario 1 Draft Map (4905 : 2021-2022 City Council Redistricting Public Barstow Draft Map
Scenario 2
Legend
Barstow Scenario 2

DISTRICT

7.b
Packet Pg. 21
Attachment: Scenario 2 Draft Map (4905 : 2021-2022 City Council Redistricting Public Barstow Draft Map
Scenario 3
Legend
Barstow Scenario 3

DISTRICT

7.c
Packet Pg. 22
Attachment: Scenario 3 Draft Map (4905 : 2021-2022 City Council Redistricting Public Barstow Draft Map
Scenario 4
Legend
Barstow Scenario 4

DISTRICT

7.d
Packet Pg. 23
Attachment: Scenario 4 Draft Map (4905 : 2021-2022 City Council Redistricting Public Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Building
Christopher Heldreth
Ordinance
Doc ID: 4920

AGENDA ITEM
AGENDA MATTER:

INTRODUCTION OF ORDINANCE NO. ____-2022 AMENDING BARSTOW MUNICIPAL CODE SECTION 18.16.010 RELATING TO REVERSIONS TO ACREAGE, MERGERS AND

RESUBDIVISIONS, AND MERGER OF CONTIGUOUS PARCELS UNDER COMMON OWNERSHIP EXECUTIVE SUMMARY:

Staff recommends the City Council introduce Ordinance No. ____-2022, amending Barstow Municipal Code Section 18.16.010. The Planning Commission recommended approval at its December 13, 2021 meeting. The adoption of the proposed ordinance is exempt from review under the California Environmental Quality Act, per CEQA Guidelines Sections 15305 and 15378.

DISCUSSION:

DISCUSSION
The Subdivision Map Act (Gov. Code, § 66410 et seq.) allows local agencies to adopt by ordinance procedures for processing subdivision of land. If local agencies do not adopt an ordinance setting out rules for processing subdivision applications, then the default rules of the Subdivision Map Act apply. The City last approved a comprehensive update to its Reversions to Acreage and Lot Line Adjustment ordinance in 1986.

City Staff have determined that the City’s ordinance needs updating to streamline the City’s process for reversions to acreage, lot mergers, resubdivisions, and mergers of contiguous parcels under common ownership.

The City’s Municipal Code only sets out rules for reversions to acreage (Barstow Municipal Code Section

18.16.010) and lot line adjustments acreage (Barstow Municipal Code Section 18.16.020). The ordinance in front of the City Council would revise these rules as well as add rules governing the merger of contiguous parcels under common ownership and resubdivision. Doing so will help clarify and make it easier for landowners in the City to recombine, re-subdivide, and merge multiple parcels of their land as well as allow City staff to process such applications quicker. The ordinance allows for these kinds of land adjustments on a streamlined basis. Any later development projects on such land would still require full review and approval under all applicable provisions of the Barstow General Plan and Municipal Code.

ENVIRONMENTAL DETERMINATION
The ordinance does not require further review under the California Environmental Quality Act (“CEQA”) pursuant to subdivision (b) of CEQA Guidelines Section 15378, since the ordinance constitutes general policy and procedure making that, by streamlining and simplifying the process for merging and unsubdividing parcels, would not result in the creation of additional parcels that would have a potential for development resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment. The ordinance is also categorically exempt from CEQA pursuant to CEQA Guidelines Section 15305 for minor alterations to land use limitations that which do not result in any changes in land use or density.
8 Packet Pg. 24
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Building
Christopher Heldreth
Ordinance
Doc ID: 4920

AGENDA ITEM
FISCAL IMPACT:

There are no fiscal impacts at this time. The cost of reviewing and approving any applications for reversions to acreage or mergers under this ordinance can be recovered through the existing development fees schedule.

RECOMMENDED ACTION:

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BARSTOW AMENDING BARSTOW MUNICIPAL CODE SECTION 18.16.010

RELATING TO REVERSIONS TO ACREAGE, MERGERS AND

RESUBDIVISIONS, AND MERGER OF CONTIGUOUS PARCELS

UNDER COMMON OWNERSHIP
WHEREAS, the Subdivision Map Act (Gov. Code, § 66410 et seq.) contains a burdensome process for “reverting” subdivided lands “to acreage” (unsubdividing), but it allows local agencies by ordinance to implement procedures for processing certain applications for subdivisions, reversions to acreage, and mergers of land; WHEREAS, local agencies are authorized to implement streamlined processes for (a) reverting to acreage land previously subdivided and consisting of four or less contiguous parcels (Gov. Code, § 66499.20.1); (b) merging and resubdividing previously subdivided lands (Id., § 66499.20.2); and (c) merging contiguous parcels under common ownership. (Id., § 66499.20.3.);
WHEREAS, the City last approved a comprehensive update to its Reversions to Acreage and Lot Line Adjustment ordinance (Municipal Code section 18.16.010) in 1986; WHEREAS, the City desires to amend its Municipal Code to streamline the process for reversions to acreage, mergers, resubdivisions, and merger of contiguous parcel under common ownership in order to clarify and update this ordinance; WHEREAS, the Planning Commission of the City of Barstow has considered information presented by City staff, the applicant, and other interested parties at a public hearing held on December 13, 2021 and recommended approval of the proposed amendments to Barstow Municipal Code section 18.16.010; WHEREAS, as a means of streamlining and simplifying the process for merging and unsubdividing parcels, the City Council intends to amend the Barstow Municipal Code to provide for those streamlined processes.

NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF BARSTOW HEREBY ORDAINS AS FOLLOWS:

SECTION 1. Amendment of Section 18.16.010. Barstow Municipal Code Section

18.16.010 is amended to read as follows, with additions shown in underlined text and deletions shown in strike through text:

Sec. 18.16.010. - Reversions to acreage and parcel mergers. (a) Reversion to Acreage by Parcel Map. The owner of land previously subdivided and consisting of four or less contiguous parcels may file with the city engineer a parcel map for the purpose of reverting the land to acreage. The purpose of this subsection is to enact an ordinance authorized

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Attachment: Model Ordinance for Reversion to Acreage and Parcel Merger (City Attorney edits) (4920 : Lot Merger Ordinance - 1St Reading and by Government Code § 66499.20.1, and any parcel map submitted and approved under this section shall be consistent with and subject to its requirements. Except to the extent otherwise required by this section and Government Code § 66499.20.1, the city engineer shall process the parcel map in accordance with Article II of Chapter 18.08 of this Code. (b) Merger and Resubdivision. When permitted by Government Code § 66499.20½.2 and subject to the conditions thereof, reversions to acreage mergers and resubdivisions shall be accomplished by the filing of tentative and final maps or parcel maps in accordance with the provisions of this title. (c) Merger of Contiguous Parcels Under Common Ownership. The owner of contiguous parcels may file a parcel map, or a certificate of compliance if seeking to have the parcel map requirement waived, to merge such parcels without reverting to acreage. The purpose of this subsection is to enact an ordinance authorized by Government Code § 66499.20.3, and any parcel map or instrument evidencing the merger submitted and approved under this section shall be consistent with and subject to its requirements. Except to the extent otherwise required by this subsection and Government Code § 66499.20.3, the city engineer shall process the parcel map in accordance with article II of chapter 18.08 of this code. If the parcel map requirement is waived, the city engineer shall follow the requirements set forth in section

18.08.024.
(d) Findings. The city engineer shall, subject to any additional requirements applicable to a parcel map under article II of chapter 18.08 of this code, approve a reversion to acreage under subdivision (a) or a merger under subdivision (c) if he or she finds that:
(A) The parcels to be merged at the time of merger are under common ownership.
(B) The parcels as merged will be consistent with or be more closely compatible with the applicable general plan, specific plan, and zoning district regulations.
(C) The parcels as merged will not be deprived of legal access as a result of the merger and access to all adjoining parcels will not be restricted by the merger.
(D) All current and any delinquent taxes have been paid on all affected parcels.
(e) Effect of Reversion to Acreage/Merger on Public Streets and Easements.

In accordance with subdivision (j) of Government Code section 66446 and Government Code sections 66499.20.1 and 66499.20.2, the recordation of a parcel map filed and approved under either subdivision (a) or (b) shall constitute abandonment of all public streets or public easements not shown

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Attachment: Model Ordinance for Reversion to Acreage and Parcel Merger (City Attorney edits) (4920 : Lot Merger Ordinance - 1St Reading and on the parcel map, subject to the requirements in said sections and subject to the City’s right to maintain any public streets or public easements by so marking on the parcel map.

Section 2. Severability. The City Council declares that, should any provision, section, paragraph, sentence or word of this ordinance be rendered or declared invalid by any court action in a court of competent jurisdiction or by reason of any preemptive legislation, the remaining provisions, sections, paragraphs, sentences or words of this ordinance as hereby adopted shall remain in full force and effect.

Section 3. CEQA Exemption. The adoption of this Ordinance and the implementation of the regulatory programs of this Ordinance do not require further review under the California Environmental Quality Act (“CEQA”) pursuant to subdivision (b) of CEQA Guidelines Section 15378, in view of the fact that this Ordinance constitutes general policy and procedure making that, by streamlining and simplifying the process for merging and unsubdividing parcels, would not result in the creation of additional parcels that would have a potential for development resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment.

The adoption of this Ordinance is furthermore categorically exempt from CEQA pursuant to CEQA Guidelines Section 15305 for minor alterations to land use limitations that which do not result in any changes in land use or density.

Section 4. Effective Date. This ordinance shall take effect thirty (30) days after its adoption by the City Council.

Section 5. Certification. The City Clerk of the City of Barstow is hereby directed to certify to the passage and adoption of this Ordinance and to cause it to be published as required by law.

PASSED, APPROVED and ADOPTED this ____ day of __________, 2022. __________________________________
Paul Anthony Courtney, Dr. B.A., Mayor
ATTEST:
______________________________
Andrea Flores, City Clerk

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Attachment: Model Ordinance for Reversion to Acreage and Parcel Merger (City Attorney edits) (4920 : Lot Merger Ordinance - 1St Reading and I, Andrea Flores, City Clerk for the City of Barstow, California, and ex-officio Clerk of the City Council, do hereby certify under penalty of perjury that the foregoing is a true and correct copy of Ordinance No. XXX-2022, which was introduced at the regular meeting of the City Council of the City of Barstow held on the __ day of _______, 2022 and adopted at a regular meeting of the City Council on the ___ day of _______, 2022 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Andrea Flores, City Clerk

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Attachment: Model Ordinance for Reversion to Acreage and Parcel Merger (City Attorney edits) (4920 : Lot Merger Ordinance - 1St Reading and Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Maria Chavez
Other
Doc ID: 4913

AGENDA ITEM
AGENDA MATTER:

MINUTES REGULAR MEETING - DECEMBER 20, 2021 7:00 P.M.

EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:
none
RECOMMENDED ACTION:

Approve minutes as presented.
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BARSTOW CITY COUNCIL

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
DECEMBER 20, 2021
7:00 PM
(HANDICAPPED ACCESSIBLE)

MINUTES

REGULAR MEETING
Minutes-December 20, 2021

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CALL TO ORDER - REGULAR MEETING 7:00 PM:

INVOCATION:

PASTOR BUSHAWN CARPENTER of TOTAL RESTORATION CHURCH led the invocation.

PLEDGE OF ALLEGIANCE:

MAYOR PRO TEM NOBLE led the pledge of allegiance.

ROLL CALL:

Attendee Name Title Status Arrived
James M. Noble Mayor Pro Tem Present
Marilyn Dyer Kruse Council Member Present
Barbara Mae Rose Council Member Present
Paul Anthony Courtney Mayor Present
Timothy Silva Council Member Present
PARTICIPATION IS INVITED: IF YOU WISH TO BE HEARD ON ANY ITEM ON THE AGENDA INCLUDING

ANY ITEM ON THE CONSENT CALENDAR, PLEASE SO INDICATE BY FILLING OUT SPEAKER REQUEST CARD AND HAND TO THE CITY CLERK PRIOR TO THE AGENDA ITEM BEING ADDRESSED.

IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

MADE TONIGHT WILL BE FOR THE BENEFIT OF THE BARSTOW COMMUNITY AND NOT FOR PERSONAL GAIN.

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Motion by COUNCIL MEMBER SILVA, seconded by COUNCIL MEMBER DYER KRUSE, and unanimously passed, to approve the agenda pulling Item 5 for discussion and continuing Item 11 to a future meeting in order to be provided with additional back-up documentation.

RESULT: APPROVED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: Barbara Mae Rose, Council Member
AYES: Noble, Kruse, Rose, Courtney, Silva
PRESENTATIONS:

1. RECOGNITION OF 2021 HARVEY HOUSE CHRISTMAS PERFORMERS Recommended Action:

Presentation only.

PARKS AND RECREATION SUPERINTENDENT KYLE WOOLEY and BARSTOW CHAMBER

EXECUTIVE DIRECTOR EUGENE BUTTICCI
- Presented certificates of appreciation to the various musical acts and performers who contributed to the success of the recent Harvey House Christmas event held on December 3, 2021.

RESULT: PRESENTATION ONLY

2. TREASURER'S REPORT - OCTOBER 2021
Recommended Action:

Presentation only.

CITY TREASURER MICHAEL LEWIS
- Presented the October 2021 Treasurer's Report of Cash and Investments. - Stated that the ending book value was $9.4 million, which included the Union Bank account balance, Local Agency Investment Fund and Petty Cash balances.

SPEAKERS
JOHN "TEX" WILLIAMS, BARSTOW, CALIFORNIA
- Asked what percentage of Measure Q funds were secured in investments. - Stated that citizens voted on a specific use of Measure Q funds to which included public safety, parks, etc and not investments.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked about a discrepancy of nearly $2 million from the October 2021 Treasurer's Report versus what was reported at the recent Measure Q Resident Oversight Commission meeting. - Asked about $20,000 in banking and service fees charged by Union Bank.

CITY TREASURER MICHAEL LEWIS
- Explained that fees are assessed based on the account balance which is why funds were invested in the Local Agency Investment Fund instead of remaining in the checking account.

INTERIM FINANCE DIRECTOR MARC PUCKETT
- Stated that the amount reported at the recent Measure Q Resident Oversight Commission meeting was through September 30, 2021 and the Treasurer's Report presented was through October 31, 2021.
- Explained how banking and service fees were assessed.

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RESULT: PRESENTATION ONLY
PUBLIC HEARINGS:

NONE
GENERAL, NON-AGENDA PUBLIC COMMENT: THIS IS THE TIME AND PLACE FOR THE GENERAL

BARSTOW AREA CHAMBER OF COMMERCE EXECUTIVE DIRECTOR EUGENE BUTTICCI - Announced the Board of Directors for 2022.

BILLIE BRAUN, OWNER OF BILLIE'S KITCHEN
- Discussed the success of the recent Letter's to Santa Christmas event. - Thanked the City Council and community for their support.

FRANK DILLARD, BARSTOW, CALIFORNIA
- Expressed support for MAYOR COURTNEY.
- Encouraged the City Council and community to work together.

JOHN "TEX" WILLIAMS, BARSTOW, CALIFORNIA
- Asked why the City paid $200 for MAYOR COURTNEY to take a rapid COVID test ahead of the League of California Cities Annual Conference in September. - Discussed concerns with MAYOR COURTNEY accusing him of costing the City over $40,000, attempting to ban him from the youth football program and alleging that COUNCIL MEMBER'S ROSE and DYER KRUSE signed statements against him.

PEGGI FRIES, BARSTOW, CALIFORNIA
- Discussed concerns with crime in Barstow and federal and state legislation over the past decade that impacted prison population and crime rates.
- Stated the Barstow Police Department was doing the best they could despite increases in crime.

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Discussed concerns with the volume on Channel 6 and the redundant programming and interviews. - Requested that a report be provided to the public clarifying the unfunded SBCERA pension liability of the Barstow Fire Protection District.
- Discussed concerns with a derogatory remark made by a citizen at the December 6, 2021 Council meeting and the Council's lack of action.
- Asked the City Attorney to clarify what the role of the Mayor was.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Requested that Finance staff provide more detail on the quarterly Measure Q Financial Report. - Discussed concerns with a derogatory remark made by a citizen at the December 6, 2021 Council meeting and the Council's lack of action.
- Asked for an update on how surplus Measure Q funds would be spent. - Requested a study on the impact of the lot merger discussion from the December 13, 2021 Planning Commission meeting.

RAY JAIME, BARSTOW, CALIFORNIA
- Encouraged the City Council and community to work together.

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ANTHONY BROWNE, BARSTOW, CALIFORNIA
- Discussed concerns with lack of decorum at Council meetings and false accusations against MAYOR COURTNEY.

BENNY FEDRICK, INDIO, CALIFORNIA
- Expressed support for INTERIM POLICE CHIEF ANDREW ESPINOZA, JR., ACTING FIRE CHIEF NICK DINAPOLI and MAYOR COURTNEY.
- Thanked the community for their support during the recent passing of his son.

BUSINESS OF THE COUNCIL/COUNCIL COMMITTEE REPORTS:

COUNCIL MEMBER ROSE
- Stated that she attended the Employee Holiday Party and thanked staff for organizing. - Encouraged the community to attend the District 3 Town Hall on December 27, 2022 at 5 P.M. with INTERIM POLICE CHIEF ANDREW ESPINOZA, JR. presenting.
- Stated that volunteers were needed for the Homeless Point in Time Count on January 27, 2022 with training on January 12, 2022.
- Stated a Rules and Policies and Clean Air California Grant Town Hall would be held January 13, 2022, 5 P.M. at the Cora Harper Center.
- Asked the community to pray for Fire Engineer David Spink, Nathaniel Stone and Tim Heiden. - Thanked Billie Braun for her efforts with the Letters to Santa event.

MAYOR PRO TEM NOBLE
- Thanked Billie Braun for her efforts with the Letters to Santa event and encouraged more events. - Stated that he attended the Employee Holiday Party and thanked staff for organizing. ' - Asked staff to follow-up on Channel 6 concerns mentioned by Carmen Hernandez. - Asked the City Attorney for a presentation on the role of the Mayor. - Asked staff for an update on Measure Q expenditures.
- Stated he looks forward to the community and Council moving forward together to improve Barstow.

CITY ATTORNEY MATTHEW SUMMERS
- Stated an update on the role of the Mayor and Mayor Pro Tem could be provided at an upcoming Council meeting.

CITY MANAGER WILLIE HOPKINS, JR.
- Discussed recent Measure Q Resident Oversight Commission meeting. - Noted that transparency was discussed along with a spending and strategic plan to address deficiencies in public safety and parks and recreation.

COUNCIL MEMBER DYER KRUSE
- Stated she attended the December 13, 2021 Planning Commission meeting, California Trucking Academy Ribbon Cutting Ceremony and Police Officer Swear-In Ceremony for Alexander Moua. - Asked the community to pray for Fire Engineer David Spink, Nathaniel Stone and Tim Heiden. - Stated she looks forward to the community and Council moving forward together to improve Barstow.

COUNCIL MEMBER SILVA
- No committee reports.
- Addressed interactions among the Council.
- Stated he would always address any issues publicly without attacking anyone personally and voicing disagreement with an issue would be done while supporting the community and Council.

MAYOR COURTNEY
- Thanked Mr. Fedrick, Mr. Dillard, Pastor Carpenter and Mr. Browne.

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- Stated he attended Police Officer Swear-In Ceremony for Alexander Moua, Chamber Board meeting, Military Affairs Committee, Star Beauty and California Trucking Academy Ribbon Cuttings. - Thanked Billie Braun for her efforts with the Letters to Santa event. - Addressed Mike Hernandez's comments regarding disparaging remarks. - Provided an update on a recent meeting with Barstow CEO Brian Cotter. - Mentioned a State of the City event would be held in 2022 with the City Manager announcing a date. - Encouraged all to volunteer for the Homeless Point in Time Count.

STAFF REPORTS:

CITY CLERK ANDREA FLORES
- Provided an update on the 2021 New Law and Elections Seminar held December 8 - 10, 2021. - Stated updates to elections, the Public Records Act, the Brown Act and Fair Political Practices Commission filing requirements were discussed.
- Expressed appreciation of the opportunity to network with other City Clerks throughout California.

POLICE CHIEF COMMENTS:

INTERIM POLICE CHIEF ANDREW ESPINOZA, JR.
- Stated Allied Transport had recently begun providing prison transport services, which was funded by Measure Q.
- Encouraged the community to attend the District 3 Town Hall on December 27, 2021 at 5 P.M. - Stated the Christmas, Cops and Kids event would be on December 24, 2021 with toy delivery starting at 8 A.M. Encouraged the community to volunteer. - Stated DUI enforcement would be conducted throughout the city.

FIRE CHIEF COMMENTS:

ACTING FIRE CHIEF NICK DINAPOLI
- Reminded the community about portable heating device safety. - Also discussed carbon monoxide and Christmas tree safety. - Provided an update on Fire Engineer David Spink, thanked staff, the Council and community for their support and encouraged continued prayers.

CITY MANAGER / DISTRICT MANAGER COMMENTS:

CITY MANAGER WILLIE HOPKINS, JR.
- Stated that transparency would be a priority in 2022 particularly with the budget process and hosting various Town Halls events.

CONSENT CALENDAR PUBLIC COMMENT: THIS IS THE TIME AND PLACE FOR THE GENERAL PUBLIC TO ADDRESS THE GOVERNING BOARD ON ALL MATTERS ON THE CONSENT CALENDAR.

MINUTES ALL AGENCIES:

3. MINUTES JOINT REGULAR MEETING - DECEMBER 6, 2021 6:00 P.M.

Recommended Action:

Approve minutes as presented.

SPEAKERS

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA

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- Requested that her public comments be transcribed verbatim.

COUNCIL MEMBER SILVA
- Asked that Closed Item 1, page 2, be amended to reflect his recusal from voting. - Requested that the line "confirmed that a real estate broker was not involved in the transaction" on Item 1, page 2, be redacted.

Motion by COUNCIL MEMBER SILVA, seconded by MAYOR PRO TEM NOBLE, and unanimously carried to approve the December 6, 2021 Joint Regular Meeting Minutes as amended.

RESULT: APPROVED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Kruse, Rose, Courtney, Silva
CITY COUNCIL:

4. RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
Recommended Action:

Approve and ratify expenses, as audited, for checks #1008, & 86056-86183 totaling $685,072.44 and wires #776-778 totaling $174,515.22.

SPEAKERS

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Asked for clarification on check #'s 86075 for Endura Steel and 86090 for the Animal Control IGSA.

COUNCIL MEMBER SILVA abstained on check #776 partially payable in his favor.

RESULT: APPROVED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Kruse, Rose, Courtney, Silva

5. STATE HIGHWAY 247 SCENIC HIGHWAY DESIGNATION
Recommended Action:

Direct staff to submit a letter of support for the consideration of the designation of State Highway 247 as a Scenic Highway.

Item pulled in order for staff to review potential impacts of designation.

RESULT: CONTINUED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: James M. Noble, Marilyn Dyer Kruse
AYES: Noble, Kruse, Rose, Courtney, Silva

6. AWARD A CONTRACT FOR PROJECT 2021-05, GENERATOR REPLACEMENT AT THE FIRE DISTRICT'S STATION 363
Recommended Action:

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Staff Recommends that the City Council take the following actions:

1. Award the project to Delta Electric, LLC.

2. Approve and appropriate an overall project budget of $73,440.00.

3. Reject all other bids upon satisfactory submission of the required contract documents, bonds, and insurance certificates.

SPEAKERS

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked for clarification on where the generator would be located.

RESULT: APPROVED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Kruse, Rose, Courtney, Silva

7. APPROVAL FOR MAYOR COURTNEY TO PARTICIPATE IN THE LEAGUE OF CALIFORNIA

CITIES VIRTUAL ACADEMY FOR NEWLY ELECTED MAYORS AND COUNCIL MEMBERS Recommended Action:

Approve registration for Mayor Paul Anthony Courtney to attend the League of California Cities Virtual Academy for Newly Elected Mayors and Council Members scheduled for January 20, 21, 27 and 28, 2022.

COUNCIL MEMBER ROSE
- Asked if the conference was different compared to the prior year's conference.

MAYOR COURTNEY
- Discussed the need for continued education and updates.

RESULT: APPROVED [4 TO 1]
MOVER: Timothy Silva, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Kruse, Courtney, Silva
NAYS: Rose
DISCUSSION / ACTION ON DEFERRED ITEMS:

BUSINESS / ACTION ITEMS:

CITY COUNCIL:

8. SURPLUS LAND ACT DESIGNATION: 209 N 1ST (APN 0181-072-03-0000) Recommended Action:

Staff recommends that City Council adopt Resolution No. 5071-2021 finding that the Property is surplus and authorizing the City to send a Notice of Availability to the required entities, including affordable housing developers and HCD.

ECONOMIC DEVELOPMENT ADMINISTRATOR AMANDA HERNANDEZ
- Presented the staff report as filed with the City Clerk.

MAYOR COURTNEY RECUSED HIMSELF FROM THE MEETING AT 8:51 P.M.

COUNCIL MEMBER SILVA

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- Asked what the City's liability would be for selling the property "as is." - Also asked about selling for the appraised value.

CITY ATTORNEY MATTHEW SUMMERS
- Stated that liability would be reduced by fully disclosing the property is sold "as is" along with a waiver of any claims from the potential buyer.
- Clarified the property cannot be sold for less than the appraised value.

MAYOR PRO TEM NOBLE
- Asked if any other offers were received to purchase the property.

ECONOMIC DEVELOPMENT ADMINISTRATOR AMANDA HERNANDEZ
- Stated no other offers were received.

Discussion ensued about California Surplus Land Act requirements and the property's age.

SPEAKERS

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Agreed with COUNCIL MEMBER SILVA'S concerns regarding liability.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked if the City would be required to pay Coldwell Banker a commission if the listing were terminated.

ECONOMIC DEVELOPMENT ADMINISTRATOR AMANDA HERNANDEZ
- Stated the City's contract with Coldwell Banker expired in 2018.

RESULT: APPROVED [4 TO 0]
MOVER: Timothy Silva, Council Member
SECONDER: Barbara Mae Rose, Council Member
AYES: Noble, Kruse, Rose, Silva
ABSTAIN: Courtney

9. SURPLUS LAND ACT DESIGNATION: BUSINESS PARK (APNS: 0427-062-43-0000; 0427- 062-44-0000; 0427-062-45-0
Recommended Action:

Staff recommends that City Council adopt Resolution No.5072-2021 finding that the Property is surplus and authorizing the City to send a Notice of Availability to the required entities, including affordable housing developers and HCD.

COUNCIL MEMBER DYER KRUSE RECUSED HERSELF FROM THE MEETING AT 9:05 P.M.

MAYOR COURTNEY RETURNED TO THE MEETING AT 9:07 P.M.

ECONOMIC DEVELOPMENT ADMINISTRATOR AMANDA HERNANDEZ
- Presented the staff report as filed with the City Clerk.

SPEAKERS

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Thanked CITY MANAGER WILLIE HOPKINS, JR. for clarification on updates to the State law as it relates to surplus land.

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MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked if Coldwell Banker would receive a commission if the listing had been terminated.

ECONOMIC DEVELOPMENT ADMINISTRATOR AMANDA HERNANDEZ
- Stated the City's agreement with Coldwell Banker ended in 2018.

COUNCIL MEMBER DYER KRUSE RETURNED TO THE MEETING AT 9:11 P.M.

RESULT: APPROVED [4 TO 0]
MOVER: Timothy Silva, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney, Silva
ABSTAIN: Kruse

10. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BARSTOW, CALIFORNIA,

OFFICIALLY ADOPTING THE CITY OF MAYFIELD, KENTUCKY, AS A SISTER CITY FOR

THE PURPOSE OF DISASTER RELIEF
Recommended Action:

Adopt Resolution No. 5073-2021, of City of Barstow, California, officially adopting the City of Mayfield, Kentucky, as a sister city for the purpose of disaster relief.

CITY MANAGER WILLIE HOPKINS, JR.
- Presented the staff report as filed with the City Clerk.

COUNCIL MEMBER DYER KRUSE
- Stated she hoped the community would reach out in order to assist the Town of Mayfield.

RESULT: APPROVED [UNANIMOUS]
MOVER: Marilyn Dyer Kruse, Council Member
SECONDER: Timothy Silva, Council Member
AYES: Noble, Kruse, Rose, Courtney, Silva

11. RECONSIDERATION OF ACCOUNTS PAYABLE EXPENDITURES FOR CHECKS #1005 AND #85773
Recommended Action:

Approve and ratify expenses, as audited, for checks #1005 and #85773 totaling $1,174.58.

Continued to a future City Council meeting in order for staff to provide additional back-up documentation per the Council's request.

RESULT: CONTINUED [UNANIMOUS] Next: 2/7/2022 6:00 PM
MOVER: Timothy Silva, Council Member
SECONDER: Marilyn Dyer Kruse, Council Member
AYES: Noble, Kruse, Rose, Courtney, Silva

12. REQUEST OF COUNCIL MEMBERS ROSE AND SILVA FOR CENSURE OF MAYOR

COURTNEY PURSUANT TO CITY ETHICS CODE
Recommended Action:

Staff recommends that the City Council consider Councilmember Rose and Silva’s request for censure, and in so doing consider any response or rebuttal from Mayor Courtney, hear public testimony and take any action determined to be appropriate based on the matters presented and

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deliberated.

CITY ATTORNEY MATTHEW SUMMERS
- Presented the staff report as filed with the City Clerk.

OPENING STATEMENTS:

COUNCIL MEMBER SILVA
- Stated his reasons for the censure request included:
- Misuse of the City logo on a recently distributed flyer. - The cancellation of the State and Federal lobbyist contracts which were not approved by the Council.
- The cancellation of the True Liberty Protection Services contract, which was not approved by the Council.
- The cancellation of the Main Street Murals contract, which was not approved by the Council. - Distribution of a letter from COUNCIL MEMBER ROSE'S family.

COUNCIL MEMBER SILVA
- Asked MAYOR COURTNEY the following questions:
- If he was warned not to distribute the letter from COUNCIL MEMBER ROSE'S family. - If he ever directed a City employee with a task to complete or interfered with any administrative duties of the City.
- If the Rose family letter was given to a City employee with the direction to distribute publicly. - If he threatened termination of a City employee's job if he/she did not do what he wanted them to do.

MAYOR COURTNEY
- Stated the former Interim City Manager indicated the letter should be distributed in the best interest of the community.
- Responded, No, to all of COUNCIL MEMBER SILVA'S other questions.

COUNCIL MEMBER ROSE
- Stated her reasons for the censure request included:
- Use of clean-up volunteers that were not vetted by the City. - Tearing up a Code Enforcement Violation that was issued to MAYOR COURTNEY'S business establishment.
- Organizing events at Barstow Entrepreneur Center without obtaining a Temporary Use Permit (TUP).
- Distribution of a letter from her family.
- Misuse of a City vehicle and unauthorized tinting of the windows. - Misuse of the City logo and local business logos on a recently distributed flyer.

COUNCIL MEMBER ROSE
- Asked MAYOR COURTNEY the following questions:
- If he destroyed a Code Enforcement violation.
- If he asked a City employee to distribute the letter from her family or if he distributed to business throughout Barstow prior to it being made public.
- If he tinted the windows of a City vehicle and if he believed the role of the Mayor was to make alterations to a City vehicle.
- If he had permission to use the City logo on the flyer he recently distributed.

MAYOR COURTNEY
- Stated he did not destroy any Code Enforcement violations. - Stated he did not direct City employees to distribute the letter and only shared with Mr. Ben Rosenberg.
- Stated he tinted the windows and had other services performed on the vehicle because the

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former Interim City Manager had issued it to him. Also noted the vehicle had been abandoned and was not safe.
- Stated he did not have permission.

MAYOR COURTNEY
- Discussed concerns with misinformation shared about him. - Discussed reasons for distribution of flyer noting that the intent was to take initiative to highlight the City's accomplishments.
- Also noted he funded the flyers himself due to not knowing what the City's budget was. - Stated he would no longer use the City's logo due to a cease and desist letter, but would continue to take risks to promote Barstow.
- Acknowledged that the Mayor was only one vote and three votes were needed to move any items forward.
- Expressed disappointment with COUNCIL MEMBER SILVA referring to former Interim City Manager Jim Hart as a liar.

PUBLIC TESTIMONY:

MAYOR PRO TEM NOBLE OPENED PUBLIC TESTIMONY AT 9:50 P.M.

SPEAKERS

KAMBIZ MORRIDI, BARSTOW, CALIFORNIA
- Discussed concerns with Barstow not being business friendly. - Stated the censure process was a waste of time and causes concern for potential investors.

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Discussed concerns with MAYOR COURTNEY violating the Brown Act, the unauthorized use of the City logo and leaking Closed Session information.
- Encouraged MAYOR COURTNEY to be a team player.

JOHN "TEX" WILLIAMS, BARSTOW, CALIFORNIA
- Discussed concerns with MAYOR COURTNEY distributing the letter from COUNCIL MEMBER ROSE'S family, lying to the public, slandering him personally and trying to have him arrested.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Stated the Mayor was only one vote and does not have the authority to run the City. - Also cited concerns with the Marriott Hotel, lawsuits against the City and the termination of former City Manager Nikki Salas.

MAYOR PRO TEM NOBLE CLOSED PUBLIC TESTIMONY AT 10:03 P.M.

FINAL COMMENTS:

COUNCIL MEMBER SILVA
- Stated the two charge charges brought against MAYOR COURTNEY were 1) misuse of official capacity for distribution of the flyer and 2) misuse of official information for distribution of the letter from COUNCIL MEMBER ROSE'S family with the intent to cause harm. - Discussed harassment and interference with administrative duties by MAYOR COURTNEY and the major liability to the City including threatening to terminate a City employee. - Asked how the City Council could request a third-party investigation into the harassment allegations against MAYOR COURTNEY.
- Stated the City Council needs to take immediate action to address the harassment by MAYOR COURTNEY and City employees being in fear for their jobs.

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CITY ATTORNEY MATTHEW SUMMERS
- Stated that the City Council majority could direct an investigation into harassment allegations against MAYOR COURTNEY.

COUNCIL MEMBER ROSE
- Discussed concerns with MAYOR COURTNEY'S treatment of her, her family, staff and his overall conduct and lack of accountability to the City's rules and policies. - Stated she is asking for censure of MAYOR COURTNEY because he has caused harm to City employees, Council and the community as a whole.

MAYOR COURTNEY
- Discussed concerns about COUNCIL MEMBER ROSE'S conduct including comments regarding MAYOR PRO TEM NOBLE looking like him.
- Explained reasons for appointing a new Mayor Pro Tem to replace COUNCIL MEMBER ROSE. - Stated he is not responsible for the City incurring additional costs due to lawsuits. - Expressed disappointment with COUNCIL MEMBER ROSE'S treatment of former Interim City Manager Jim Hart.
- Discussed concerns with the treatment of former Police Chief Albert Ramirez, Jr. and current INTERIM POLICE CHIEF ANDREW ESPINOZA, JR.
- Stated he would no longer distribute the flyer and there was no personal gain for him. - Asked why additional costs were incurred for outside investigations. - Clarified the Marriott Hotel development.
- Stated he did not disclosure Closed Session information to any members of the community.

QUESTIONS/ADDITIONAL COMMENTS:

COUNCIL MEMBER DYER KRUSE
- Stated the Murals were funded from Measure Q and the budget was reduced due to COVID. - Asked COUNCIL MEMBER ROSE how many events MAYOR COURTNEY organized without a TUP.
- Agreed that staff and not the Mayor should have handled tinting of the City vehicle windows. - Discussed concerns with distribution of the flyer without her knowledge. Stated the Council should consult with the City Manager on any ideas or concepts. - Also noted the Council needs to communicate with one another. - Acknowledged MAYOR COURTNEY'S intentions might have been good, but stated that rules and policies needed to be followed.
- Expressed concern with the City employee whose job was threatened.

MOTION:

Motion by COUNCIL MEMBER SILVA, seconded by MAYOR PRO TEM NOBLE, and unanimously passed to suspend the rules and continue the item past 11 P.M.

MAYOR PRO TEM NOBLE
- Discussed the importance of hiring a third party investigator who has the City's best interest at heart.

Motion by COUNCIL MEMBER SILVA, seconded by MAYOR PRO TEM NOBLE, and approved 4-0, to approve the censure request of MAYOR COURTNEY 1) misuse of official capacity and 2) misuse of official information. MAYOR COURTNEY abstained.

Motion by COUNCIL MEMBER SILVA, seconded by MAYOR PRO TEM NOBLE, and approved 4-0, to direct the City Manager and City Attorney to start-up an investigation into allegations of harassment, direction to City employees and interference with City employees' jobs utilizing a third-party investigator. MAYOR COURTNEY abstained.

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RESULT: APPROVED [4 TO 0]
MOVER: Timothy Silva, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Kruse, Rose, Silva
ABSTAIN: Courtney
ADJOURNMENT:

By the consensus of the City Council and without objection, the meeting was adjourned at 11:07 P.M.

Respectfully Submitted: Approved:
_______________________________ _______________________________ Andrea Flores, City Clerk Paul Anthony Courtney, Dr. B.A. Mayor Notice: Signed Minutes are filed with the City Clerk’s office

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Attachment: 12 20 2021 Minutes_FINAL (4913 : Minutes Regular Meeting December 20, 2021 7:00 P.M.) Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Maria Chavez
Other
Doc ID: 4914

AGENDA ITEM
AGENDA MATTER:

MINUTES WORKSHOP - JANUARY 3, 2022 5:00 P.M.

EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:
none
RECOMMENDED ACTION:

Approve minutes as presented.
10 Packet Pg. 44

WORKSHOP

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
JANUARY 3, 2022
5:00 PM
(HANDICAPPED ACCESSIBLE)

MINUTES

WORKSHOP
Minutes-January 3, 2022

Page 1 of 4 ends

CALL TO ORDER:

MAYOR COURTNEY called the workshop to order at 5:01 P.M.

PLEDGE OF ALLEGIANCE:

MAYOR PRO TEM NOBLE led the pledge of allegiance.

ROLL CALL:

ANY ITEM ON THE CONSENT CALENDAR, PLEASE SO INDICATE BY FILLING OUT SPEAKER REQUEST CARD AND HAND TO THE CITY CLERK PRIOR TO THE AGENDA ITEM BEING ADDRESSED.

IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

MADE TONIGHT WILL BE FOR THE BENEFIT OF THE BARSTOW COMMUNITY AND NOT FOR PERSONAL GAIN.

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RESULT: APPROVED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: Paul Anthony Courtney, Mayor
AYES: Noble, Kruse, Rose, Courtney, Silva
PUBLIC COMMENTS:

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked how the workshop would be set up for public participation.

MAYOR COURTNEY
- Stated the process and protocol were stated in the agenda. - Deferred to the City Attorney.

CITY ATTORNEY MATTHEW SUMMERS
- Recommended questions be asked during general public comments with the Mayor electing to open an additional public comment period after the presentation.

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Asked the following:
- Why a Federal ID number was not required since cannabis was still considered an illegal drug by the Federal Government.
- Why the Barstow Police Department needed a separate cannabis room. - Why was an ordinance and resolution needed.
- Why does one applicant have a Development Agreement and Quality Life not have one. - Why were the actual applicant's names not disclosed.
- Stated criminal background section of application should not be left blank and answer should be provided.
- If any applicants contributed to the campaigns of MAYOR COURTNEY and COUNCIL MEMBER'S DYER KRUSE and ROSE.
- What was the process for accepting applications.

WORKSHOP:

2. CANNABIS WORKSHOP PRESENTATION
Recommended Action:

That the City Council receives the presentation.

CITY ATTORNEY MATTHEW SUMMERS
- Provided an overview of commercial cannabis regulations and requirements within the city. - Also discussed: Federal and State law, State licensing, operational regulations, local authority, Barstow's cannabis regulations, development agreements, zoning and permitting.

COUNCIL MEMBER SILVA
- Asked if identification of all financial holders would be provided with each application. - Stated the Council should review the full application packet ahead of approving.

BUILDING OFFICIAL/FIRE MARSHAL CHRIS HELDRETH
- Stated some documents were redacted from the application packet including security plans, financial records, etc.

CITY ATTORNEY MATTHEW SUMMERS
- Stated that the full application packet could be provided to the Council for review under attorney-client privilege or during Closed Session.

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COUNCIL MEMBER SILVA
- Asked if allocating 50% of the Development Agreement fee towards public safety could be included in each motion for approval of all development agreements going forward. MAYOR COURTNEY seconded.

CITY ATTORNEY MATTHEW SUMMERS
- Stated the Council could allocate 50% of revenue towards public safety and a resolution could be adopted as a follow-up.

MAYOR PRO TEM NOBLE
- Asked how will 50% dedicated towards public safety would be tracked.

CITY ATTORNEY MATTHEW SUMMERS
- Stated the Finance and City Manager's Departments would track revenues and determine how the public safety allocation was spent.

COUNCIL MEMBER ROSE
- Asked how many applications were received, how many more were expected to be received, how were they selected and if selection was based on a lottery system.

CITY ATTORNEY MATTHEW SUMMERS
- Stated two applications were submitted and would be considered during the January 3, 2022 Regular Meeting.
- Mentioned he was not aware of any other applications received. - Noted that the two completed applications were moved forward and approved by the Planning Commission.
- Clarified there was no lottery system or limit on the number of applications received.

COUNCIL MEMBER ROSE
- Asked if any of the applicants had contributed to the campaigns of herself, COUNCIL MEMBER DYER KRUSE and MAYOR COURTNEY.

GENERAL MANAGER OF ENVIRONMENTAL SERVICES KODY TOMPKINS - Stated Shryne Group LLC was a large nationwide corporation and had no affiliation with the organization that contributed to any of the Council Member's campaigns. - Also mentioned that the City Attorney's office also researched Shryne Group LLC and Quality Life.

CITY ATTORNEY MATTHEW SUMMERS
- Stated Shryne Group LLC and Quality Life were not affiliated with Barstow Outlets LLC. - Noted that State law does not require recusal by a Council Member for land use permits related to a campaign contributor.

COUNCIL MEMBER DYER KRUSE
- Asked if cannabis revenue would be tracked in a separate account. - Also requested that the allocation of 50% of the Development Agreement fee towards public safety be included in each motion for approval of all development agreements.

INTERIM FINANCE DIRECTOR MARC PUCKETT
- Provided a fiscal impact analysis for cannabis retail and manufacturing. - Discussed five fiscal impact analysis scenarios based on retailers ranging in gross sales estimates from $20 million - $200 million.
- Discussed three fiscal impact analysis scenarios based on manufacturing facilities ranging in size from 50,000 square feet to 500,000 square feet.

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- Stated conservative revenue estimates for the two applications received would be a minimum of $1.1 million over the next year.

Discussion ensued about hiring and employment practices among cannabis applicants and cash handling practices.

RESULT: PRESENTATION ONLY
ADJOURNMENT:

By the consensus of the City Council and without objection, the workshop was adjourned at 6:44 P.M.

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Attachment: 01 03 2022 Workshop Minutes_FINAL (4914 : Minutes Workshop January 3, 2022 5:00 P.M.) Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Maria Chavez
Other
Doc ID: 4915

AGENDA ITEM
AGENDA MATTER:

MINUTES JOINT SPECIAL MEETING - JANUARY 3, 2022 7:00 P.M.

EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:
none
RECOMMENDED ACTION:

Approve minutes as presented.
11 Packet Pg. 49

BARSTOW CITY COUNCIL /

BARSTOW FIRE PROTECTION DISTRICT

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
JANUARY 3, 2022
7:00 PM
(HANDICAPPED ACCESSIBLE)

MINUTES

JOINT SPECIAL MEETING
Minutes-January 3, 2022

Page 1 of 9 ends

CALL TO ORDER - REGULAR MEETING 7:00 PM:

INVOCATION:

MAYOR PRO TEM NOBLE led the invocation.

PLEDGE OF ALLEGIANCE:

COUNCIL MEMBER DYER KRUSE led the pledge of allegiance.

ROLL CALL:

ANY ITEM ON THE CONSENT CALENDAR, PLEASE SO INDICATE BY FILLING OUT SPEAKER REQUEST CARD AND HAND TO THE CITY CLERK PRIOR TO THE AGENDA ITEM BEING ADDRESSED.

IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

MADE TONIGHT WILL BE FOR THE BENEFIT OF THE BARSTOW COMMUNITY AND NOT FOR PERSONAL GAIN.

Motion by COUNCIL MEMBER SILVA, seconded by COUNCIL MEMBER DYER KRUSE, and unanimously carried, to approve the agenda tabling Item 5.

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RESULT: APPROVED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: Marilyn Dyer Kruse, Council Member
AYES: Noble, Kruse, Rose, Courtney, Silva
PRESENTATIONS:

PUBLIC HEARINGS:

1. PUBLIC HEARING - CONSIDERATION OF QUALITY LIFE INC. COMMERCIAL CANNABIS

APPLICATION
Recommended Action:

Staff recommends the City Council introduce Ordinance No. 985-2022 approving Quality Life Inc.’s application for a Commercial Cannabis Dispensary and Non-Store Front Delivery permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements.

COUNCIL MEMBER DYER KRUSE recused herself from ITEMS 1 AND 2 at 7:06 P.M. due to her employer owning property within 1,000 of the proposed site.

GENERAL MANAGER OF ENVIRONMENTAL SERVICES KODY TOMPKINS - Presented the staff report as filed with the City Clerk.

BUILDING OFFICIAL/FIRE MARSHAL CHRIS HELDRETH
- Introduced Quality Life applicant Michael Wilhoit

MICHAEL WILHOIT, QUALITY LIFE
- Discussed Quality Life's application for a permit for a Commercial Cannabis Dispensary and Non-Store Front Delivery.
- Discussed the personal, legal and financial benefits of cannabis.

COUNCIL MEMBER SILVA
- Stated the wrong grant deed was provided in the application packet and provided the correct deed confirming the current owner.
- Requested the Council be provided with the security plan as identified on Section 4B of the Development Agreement.
- Asked for the below corrections to the Development Agreement:
- Section 4 E be corrected to strike "cultivation, processing and manufacturing" since applicant is not engaging in those activities.
- Section 4 K be removed after the first sentence since the rest of the section does not apply to applicant.
- Section 5 8 (b) - manufacturing and cultivation be removed . - Asked why Section 4 G was removed.

CITY ATTORNEY MATTHEW SUMMERS
- Stated that Section 4 G was removed at the applicant's request however they would be subject to the State's quality control requirements.

COUNCIL MEMBER ROSE
- Requested that any reference to cultivation and manufacturing be removed throughout the Development Agreement.
- Asked staff to be more thorough in preparation of future Development Agreements and thanked

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COUNCIL MEMBER SILVA for bringing the corrections to Council and staff's attention.

MAYOR COURTNEY OPENED THE PUBLIC HEARING AT 7:45 P.M.

SPEAKERS

KAMBIZ MOORIDI, BARSTOW, CALIFORNIA
- Discussed the benefits of legalizing cannabis.

STEVEN BORRUEL, BARSTOW, CALFORNIA (CHECK SPELLING)
- Expressed support for commercial cannabis in Barstow.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Stated he was opposed to cannabis.
- Requested an audit of sellers and a separate financial audit of cannabis.

LEONARD WILLIAMS, BARSTOW, CALIFORNIA
- Asked if revenue and expenditures could be tracked separately similar to how they are tracked with Measure Q.
- Discussed concerns with loitering and security.

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Requested that applicants provide a City application prior to applying with the State. - Discussed concerns with cannabis abuse and increased crime. - Expressed concerns with how the Development Agreements were presented and the corrections COUNCIL MEMBER SILVA noted in his review.
- Noted that background/criminal checks should not be noted as "not applicable" on the Development Agreements.
- Asked if background checks were conducted statewide or nationwide.

SUE MALONE, BARSTOW, CALIFORNIA
- Discussed concerns with cannabis being a gateway drug. - Expressed opposition of cannabis in Barstow.

MAYOR COURTNEY CLOSED THE PUBLIC HEARING AT 8:04 P.M.

DISCUSSION

COUNCIL MEMBER ROSE
- Requested that background checks/criminal checks be amended to state "none" instead of "not applicable."
Motion by COUNCIL MEMBER SILVA, seconded by, MAYOR COURTNEY, and approved 4 - 1, to introduce Ordinance 985-2022 approving Quality Life Inc.’s application for a Commercial Cannabis Dispensary and Non-Store Front Delivery permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements with the following amendments: all references to manufacturing and cultivation verbiage removed, 50% of the 3% fee collected be allocated for public safety, background checks/criminal checks be amended to state "none" instead of "not applicable," and corrections to Sections 4E, 4K, 5 8(b). COUNCIL MEMBER DYER KRUSE recused.

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RESULT: APPROVED [4 TO 0]
MOVER: Timothy Silva, Council Member
SECONDER: Paul Anthony Courtney, Mayor
AYES: Noble, Rose, Courtney, Silva
ABSTAIN: Kruse

2. PUBLIC HEARING - CONSIDERATION OF SHRYNE BARSTOW LLC COMMERCIAL

CANNABIS APPLICATION
Recommended Action:

Staff recommends the City Council introduce Ordinance No. 986-2022 approving Shryne Barstow LLC’s application for a Commercial Cannabis Dispensary and Non-Store Front Delivery permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements.

GENERAL MANAGER OF ENVIRONMENTAL SERVICES KODY TOMPKINS - Presented the staff report as filed with the City Clerk.

BUILDING OFFICIAL/FIRE MARSHAL CHRIS HELDRETH
- Introduced Shryne Barstow LLC applicant, Tak Soto

TAK SOTO, SHRYNE BARSTOW, CALIFORNIA
- Discussed Shryne Barstow LLC's application for a Commercial Cannabis Dispensary. - Also clarified that Shryne Barstow LLC was not affiliated with Barstow Outlets, LLC.

COUNCIL MEMBER SILVA
- Asked for the below corrections to the Development Agreement:
- Section 5 A: include a description of public outreach and education programs.

MAYOR COURTNEY OPENED THE PUBLIC HEARING AT 8:27 P.M.

SPEAKERS

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Asked for confirmation on who was the primary contact on the application. - Asked for a report on traffic incidents and crime statistics within one year of operation of any cannabis business.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked if there was square footage requirements for retail sales and manufacturing.

JOHN "TEX" WILLIAMS, BARSTOW, CALIFORNIA
- Discussed the importance of both applicants working together to provide youth drug prevention education programs.

MAYOR COURTNEY CLOSED THE PUBLIC HEARING AT 8:33 P.M.

CITY ATTORNEY MATTHEW SUMMERS
- Clarified that redline copies were provided in the agenda packet to show changes from the template that were requested by each application.
- Stated that blackline final version would be provided with the next agenda packet upon adoption of the ordinances.

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COUNCIL MEMBER SILVA
- Suggested creating separate Development Agreement templates depending on the type of activity that applicant was proposing.

COUNCIL MEMBER ROSE
- Discussed the importance of all cannabis businesses working together on community education and outreach efforts.

Motion by COUNCIL MEMBER SILVA, seconded by, MAYOR COURTNEY, and approved 4 - 1, to introduce Ordinance 986-2022 approving Shryne Barstow LLC's application for a Commercial Cannabis Dispensary and Non-Store Front Delivery permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements with the following amendments: all references to manufacturing and cultivation verbiage removed, 50% of the 3% fee collected be allocated for public safety, background checks/criminal checks be amended to state "none" instead of "not applicable," and corrections to Section 5A. COUNCIL MEMBER DYER KRUSE recused.

COUNCIL MEMBER DYER KRUSE RETURNED TO THE MEETING AT 8:42 P.M.

RESULT: APPROVED [4 TO 0]
MOVER: Timothy Silva, Council Member
SECONDER: Paul Anthony Courtney, Mayor
AYES: Noble, Rose, Courtney, Silva
ABSTAIN: Kruse
GENERAL, NON-AGENDA PUBLIC COMMENT:

EUGENE BUTTICCI, BARSTOW AREA CHAMBER OF COMMERCE
- Invited the City Council to attend the ribbon cutting ceremony for Cattleman's Route 66 on January 6, 2022 at 12 P.M.

JOHN "TEX" WILLIAMS, BARSTOW, CALIFORNIA
- Discussed concerns with MAYOR COURTNEY'S disrespectful treatment towards him. - Asked the City Manager and City Attorney for a response and follow-up to his complaints against MAYOR COURTNEY.
- Also asked why there are no partitions around the dais where the staff were seated.

PRISCILLA FIELDS, BARSTOW, CALIFORNIA
- Apologized for use of inappropriate language at a prior Council meeting. - Also apologized for hosting events without required permits and requested information on the process.

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Asked what the censure of MAYOR COURTNEY would consist of. - Asked why the Council never responded to the anonymous letter from City employees that the Mayor read aloud at a previous Council meeting.
- Asked how the Council would ensure MAYOR COURTNEY would not retaliate against staff. - Discussed concerns with MAYOR COURTNEY and former Interim City Manager Jim Hart securing deals behind closed doors such as the Marriott Hotel.
- Noted concerns with Mr. Hart and Council discussing the Marriott Hotel during Closed Session instead of publicly.

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MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Corrected a public comment made at a prior City Council meeting regarding missing Measure Q funds to state $1,480,000.
- Asked why Measure Q funds were not accruing interest.

ANTHONY BROWNE, BARSTOW, CALIFORNIA
- Discussed concerns with COUNCIL MEMBER ROSE.

JIM BROWN, BARSTOW, CALIFORNIA
- Thanked COUNCIL MEMBER ROSE and INTERIM POLICE CHIEF ANDREW ESPINOZA JR. for the recent Town Hall meeting.
- Congratulated MAYOR COURTNEY for being the first black Mayor in Barstow's history. - Asked MAYOR COURTNEY to step down and do what was best for Barstow due to the recent censure, upcoming recall election, etc.

BUSINESS OF THE COUNCIL/COUNCIL COMMITTEE REPORTS:

COUNCIL MEMBER ROSE
- Discussed recent District 3 Town Hall event and commended INTERIM POLICE CHIEF ANDREW ESPINOZA, JR. for his efforts.
- Asked staff to follow-up on installing partitions throughout the rest of the dais especially due to increased COVID cases.
- Asked INTERIM FINANCE DIRECTOR MARC PUCKETT about the Measure Q interest. - Discussed upcoming meetings including the Homeward Bound Committee on January 12, 2022, the Rental Inspection Ordinance Town Hall on January 13, 2022, and Rules and Policies Committee on January 25, 2022.
- Expressed condolences to Mr. Tim Heiden's family.

INTERIM FINANCE DIRECTOR MARC PUCKETT
- Explained Measure Q accounting and how it was segregated from General Fund activity. - Noted that interest from Measure Q assets were recorded within the General Fund and all assets were invested in the Local Agency Investment Fund, which was managed by the State's Treasury Office.

MAYOR PRO TEM NOBLE
- No committee reports or comments.

COUNCIL MEMBER DYER KRUSE
- Stated the January 5, 2022 Streets Committee meeting would be dark. - Expressed condolences to Mr. Tim Heiden's family.
- Asked for the community's continued prayer for FIRE ENGINEER DAVID SPINK. - Requested an update on fundraising efforts for Barstow's sister city, Mayfield, Kentucky.

COUNCIL MEMBER SILVA
- No committee reports.
- Thanked COUNCIL MEMBER ROSE and INTERIM POLICE CHIEF ANDREW ESPINOZA, JR. for their efforts with the recent District 3 Town Hall.
- Requested that staff research a street to name after Tim Heiden. COUNCIL MEMBER ROSE seconded.

MAYOR COURTNEY
- No committee reports.
- Stated he looked forward to continued progress over the next three years of his term.

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STAFF REPORTS:

INFORMATION TECHNOLOGY MANAGER TARA BECERRA
- Stated that IT staff and members of the community have tested the audio of public meetings on Channel 6, which are comparable to audio levels of other television stations. - Reminded Council, staff and the public to speak clearly into the microphones during public meetings.
- Encouraged the community to contact her regarding any Channel 6 concerns. - Stated All Access Barstow was now available on the City's website for on demand and live streaming at barstowca.tv.

POLICE CHIEF COMMENTS:

INTERIM POLICE CHIEF ANDREW ESPINOZA, JR.
- Thanked the Council for their positive feedback and looks forward to future Town Hall events. - Thanked all public safety staff (police and fire) for their efforts.

FIRE CHIEF COMMENTS:

None.

CITY MANAGER / DISTRICT MANAGER COMMENTS:

CITY MANAGER WILLIE HOPKINS, JR.
- Stated that staff is working on a televised Citizen's University, which broadcast on Channel 6 and include information on the budget process and other frequently asked questions. - Stated additional Town Hall events include reinstating the State of the City event.

BUSINESS / ACTION ITEMS:

CITY COUNCIL:

3. RESOLUTION PROVIDING NECESSARY FINDINGS FOR COMPLIANCE WITH COVID-19

PANDEMIC RELATED RETIRED ANNUITANT EMPLOYMENT REQUIREMENTS AND

APPROVAL OF AMENDMENT TO EMPLOYMENT CONTRACT FOR INTERIM FINANCE DIRECTOR EXTENDING AGREEMENT’S TERM
Recommended Action:

Adopt Resolution No. 5074-2022 approving the employment agreement amendment and authorize the Mayor to sign it on behalf of the City.

CITY MANAGER WILLIE HOPKINS, JR.
- Presented the staff report as filed with the City Clerk. - Explained that the State's Executive Order N-25-20 and CalPERS Circular Letter 200-056-21, allows the 960-hour limit per fiscal year for retired annuitants to be suspended during the declared state of emergency due to the COVID-19 pandemic. - Stated that the City has had an extremely difficult time recruiting and hiring a permanent Finance Director.
- Asked the City Council to extend the employment agreement for INTERIM FINANCE DIRECTOR MARC PUCKETT until a permanent Finance Director was hired therefore allowing for a transition period.
- Informed the City Council that he recently contacted three executive recruitment firms with the intent to secure a contract in order to expand the search for a permanent Finance Director.

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Page 8 of 9 ends

SPEAKERS

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Stated that interest accrued from Measure Q should go back into the Measure Q fund and not the General Fund.
- Asked why the Financial Reports do not show the amount of interest earned from Measure Q.

RESULT: APPROVED [UNANIMOUS]
MOVER: Timothy Silva, Council Member
SECONDER: Paul Anthony Courtney, Mayor
AYES: Noble, Kruse, Rose, Courtney, Silva

4. DISCUSSION OF FEDERAL AND STATE LOBBYIST CONTRACTS
Recommended Action:

Provide direction to staff.

CITY MANAGER WILLIE HOPKINS, JR.
- Presented the staff report as filed with the City Clerk. - Provided background information on the City's contracts with Gonsalves & Sons and Carpi Clay. - Stated the City would benefit from having a contract for State and Federal lobbyist services. - Also noted that cancellation of both contracts yielded approximately $130,000 in savings.

COUNCIL MEMBER SILVA
- Asked if staff researched a potential loss of grant funds as both lobbyists assisted with securing grants in the past.

CITY MANAGER WILLIE HOPKINS, JR.
- Responded an exact figure was not available, but the City's chances of receiving other grant opportunities would have likely increased with lobbyist representation.

Discussion ensued about opportunity costs and potential savings.

MAYOR PRO TEM NOBLE
- Asked what the process would be for securing lobbyist services again.

CITY MANAGER WILLIE HOPKINS, JR.
- Discussed the Request for Proposal process along with an accountability and metrics process.

CITY ATTORNEY MATTHEW SUMMERS
- Noted the Council could also approve any contracts with direction that no modifications be made without Council approval.

SPEAKERS

CARMEN HERNANDEZ, BARSTOW, CALIFORNIA
- Discussed the past benefits of the lobbyist contracts, which included keeping the Barstow Courthouse open, grants for the Wastewater Treatment Plant, etc.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Discussed a $4 million grant received for the Wastewater Treatment Plant, which was secured with lobbyist representation.

It was the consensus of the Council to direct staff to issue a Request for Proposal for state and federal lobbyist services and bring the contract back for approval.

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Attachment: 01 03 2022 CC BFPD Minutes_FINAL (4915 : Minutes Joint Special Meeting January 3, 2022 7:00 P.M.) Minutes-January 3, 2022

Page 9 of 9 ends

RESULT: PRESENTATION ONLY
BFPD/CITY COUNCIL:

5. JOINT ITEM - CITY COUNCIL/BARSTOW FIRE PROTECTION DISTRICT BOARD OF

DIRECTORS REORGANIZATION AND SELECTION OF COMMITTEE REPRESENTATIVES

AND ALTERNATES
Recommended Action:

The City Council/Barstow Fire Protection Board of Directors are asked to 1) approve the reorganization of the City Council/Barstow Fire Protection District Board of Directors and 2) determine committee representatives and alternates, establish new committees if needed, and delete non-functioning committees.

RESULT: CONTINUED [UNANIMOUS] Next: 2/7/2022 6:00 PM
MOVER: Timothy Silva, Council Member
SECONDER: Marilyn Dyer Kruse, Council Member
AYES: Noble, Kruse, Rose, Courtney, Silva
ADJOURNMENT:

By the consensus of the City Council and without objection, the meeting was adjourned at 9:47 P.M. in honor of Mr. Tim Heiden.

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Attachment: 01 03 2022 CC BFPD Minutes_FINAL (4915 : Minutes Joint Special Meeting January 3, 2022 7:00 P.M.) Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Finance
Marisol Tolbert
Account Payable Expenditures
Doc ID: 4925

AGENDA ITEM
AGENDA MATTER:

RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
EXECUTIVE SUMMARY:

Approve and ratify City of Barstow, Barstow Fire Protection District (Fire) and Successor Agency accounts payable expenditures for checks #86184-86626 totaling $2,260,028.04 and wires #779-787 totaling $198,812.10, as described in detail in discussion box below.

DISCUSSION:

Having been audited as prescribed by Government Code Sections 37202 and 37208, the following prepaid checks and wires are herewith submitted for Council approval and ratification:

Wire/Check # Date Fiscal Year Agency Amount
Wire #779, 12/22/21 FY21/22 City $698,949.22
Check #86184-86262 Fire $175,379.72
Successor $0.00
Run Total $874,328.94
Wire #780, 12/29/21 FY21/22 City $17,597.83
Check #86377-86381 Fire $863.13
Successor $0.00
Run Total $18,460.96
Check #86263-86376 12/31/21 FY21/22 City $36,672.53
Fire $0.00
Successor $0.00
Run Total $36,672.53
Wire #781-783 01/07/22 FY21/22 City $604,327.95
Check #86382-86451 Fire $88,071.42
Successor $0.00
Run Total $692,399.37
Wire #785, 01/21/22 FY21/22 City $286,108.80
Check #86452-86496 Fire $81,750.83
Successor $0.00
Run Total $367,859.63
Wire #784,786-787 01/28/22 FY21/22 City $404,460.24
Check #86611-86626 Fire $8,038.57
Successor $19,148.99
Run Total $431,647.80
12 Packet Pg. 59
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Finance
Marisol Tolbert
Account Payable Expenditures
Doc ID: 4925

AGENDA ITEM
Wire/Check # Date Fiscal Year Agency Amount
Check #86497-86610 01/31/22 FY21/22 City $37,470.91
Fire $0.00
Successor $0.00
Run Total $37,470.91
AP Run Grand Total $2,458,840.14
FISCAL IMPACT:

Expenses conform to City purchasing policies and the budget approved by resolution of the Council.

Accordingly, sufficient funds have been budgeted for these checks.

RECOMMENDED ACTION:

Approve and ratify expenses, as audited, for check #86184-86626 totaling $2,260,028.04 and wires #779- 787 totaling $198,812.10 per the Agency breakdown below:

City: $2,085,587.48
Fire: $354,103.67
Successor Agency: $19,148.99
Grand Total: $2,458,840.14
12 Packet Pg. 60
Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 779 12/22/2021 000554 EMPLOYMENT DEVELOPMENT DEPT. L0262660368 JULY-SEPT 2021 UNEMPLOYMENT PYMT City 1,917.49 1,917.49 86184 12/22/2021 004142 ALLSTAR FIRE EQUIPMENT 236473 UNIFORM/BOOTS -F. FLORES Fire 354.45 354.45 86185 12/22/2021 000173 BEST BEST & KRIEGER LLP 922598 NOV 2021 SERVICES -FIRE Fire 18,449.26 18,449.26 86186 12/22/2021 000401 COUSINO, JOANNE 121521 UTILITY REFUND ACCOUNT 6073343 City 100.00 100.00 86187 12/22/2021 012592 DELUCAS, JUANANTONIO T 12152021 12/13/21 PLANNING COMM. MEETING City 100.00 100.00 86188 12/22/2021 011712 FLYERS ENERGY LLC CFS-283301 NOV 16-30 FUEL -PD MEASURE Q City 4,029.52 13,680.18 NOV 16-30 FUEL -PD City 3,355.51
CFS-2829239 NOV 16-30 FUEL -FLEET MEASURE Q City 371.80 NOV 16-30 FUEL -FLEET City 3,100.61
CFS-2829671 NOV 16-30 FUEL -FIRE MEASURE Q City 770.03
NOV 16-30 FUEL -FIRE Fire 1,494.15
CFS-2829746 NOV 16-30 FUEL -PRETREAT City 290.64
CFS-2830208 NOV 16-30 FUEL -WWTP City 267.92
86189 12/22/2021 000696 H & B REFRIGERATION & SVC. CO. 38194 CHILLER @ CORA HARPER /OIL CHANGE City 849.06 849.06 86190 12/22/2021 012599 LOCAL EQUITY, LLC 12012021 DEC 2021 RETAINER City 6,000.00 6,000.00 86191 12/22/2021 001040 MERRELL-JOHNSON ENGINEERING IN E20212244 NOV 2021 ENG. CONSULTING SERVICES City 10,390.50 14,694.00 E20212247 NOV 2021 BNSF/1ST AVE CONSULTING City 1,937.50 E20212285 NOV 2021 1301 E MAIN ST SITE PLAN City 1,100.00 E20212287 NOV 2021 1301 E MAIN ST GRADING PLAN City 516.00 E20212245 NOV 2021 CONSULTING SERVICES City 437.50
E20212250 NOV 2021 PAVEMENT MGMT ASSESSMENT City 312.50 86192 12/22/2021 012141 MESQUIT'S SUPPLY, LLC 00020064 JANITORIAL SUPPLIES -SPORTSPARK City 142.23 142.23 86193 12/22/2021 011608 NURSERY PRODUCTS LLC 26021 NOV 2021 HAULING/DISPOSING BIOSOLIDS City 4,355.71 4,355.71

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 1 12.a
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Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 86194 12/22/2021 001217 PERMA 12162021 Q3/FY22 WORKERS COMP DEPOSIT PREMIUM City 336,923.00 336,923.00 86195 12/22/2021 004206 ROSS, RICHARD 12152021 OCT 2021 HEALTH INSURANCE REIMB Fire 600.00 1,800.00 NOV 2021 HEALTH INSURANCE REIMB Fire 600.00
DEC 2021 HEALTH INSURANCE REIMB Fire 600.00
86196 12/22/2021 001714 ZIEMER PLUMBING INC. 19636 CLOGGED WOMEN'S RR -PD City 93.00 259.60 19657 CLOGGED MEN'S LOCKER RR -PD City 93.00
19580 PARTS FOR TOILET REPAIR City 73.60
86197 12/22/2021 002363 ZIEMER, ANDREW 12152021 12/13/21 PLANNING COMM. MEETING City 100.00 100.00 86198 12/22/2021 003231 ARAMARK UNIFORM SERVICES 588000348985 MATS & MOPS -COMMUNITY CTR City 53.52 107.04 588000342840 MATS & MOPS -COMMUNITY CTR City 53.52
86199 12/22/2021 012186 ATALLA, MAXIM 121621 UTILITY BILLING REFUND ACCOUNT 2086763 City 511.02 511.02 86200 12/22/2021 012706 BAHNAN, JOHN 121521 UTILITY REFUND ACCOUNT 2089496 City 54.10 54.10 86201 12/22/2021 012705 BARBER, CARLETTA 121521 UTILITY REFUND ACCOUNT City 252.30 303.30 UTILITY REFUND ACCOUNT City 51.00
86202 12/22/2021 000121 BARSTOW COMMUNITY HOSPITAL 12152021 CORA HARPER SECURITY DEPOSIT -MENDIBLES City 500.00 500.00 86203 12/22/2021 000141 BARSTOW INDUSTRIAL SUPPLY CO. 81875 PARTS FOR PARK REPAIRS City 40.65 40.65 86204 12/22/2021 010980 BAY CITY ELECTRIC WORKS W251456 EMERGENCY GENERATOR ANNUAL SERVICE City 1,759.58 1,759.58 86205 12/22/2021 011651 BOURGEOIS, NICOLE 12152021 DECEMBER 2021 CLASS -CHEER City 367.50 367.50 86206 12/22/2021 012085 BRAND JR., RODNEY 12152021 12/13/21 PLANNING COMM. MEETING City 100.00 100.00 86207 12/22/2021 002177 BURRTEC WASTE INDUSTRIES INC. 12152021 NOV 2021 COMMERCIAL HAULER FEE City 171,221.55 175,018.70 121621NOV NOV 2021 ORGANICS PROCESSING City 2,206.80
12162021 OCT 2021 ORGANICS PROCESSING City 1,590.35
2 12.a
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Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 86208 12/22/2021 002177 BURRTEC WASTE INDUSTRIES INC. 121621 SEPT 2021 ORGANICS PROCESSING City 1,430.80 1,430.80 86209 12/22/2021 002121 CA. MUNICIPAL STATISTICS INC. 21092302 DIRECT/OVERLAPPING DEBT STATEMENT AS OF City 950.00 950.00 86210 12/22/2021 011136 CARAHSOFT TECHNOLOGY CORP 3151407INV GRANTS NETWORK RESEARCH City 6,930.00 6,930.00 86211 12/22/2021 002225 CDW GOVERNMENT, INC. P51132 ADOBE PRO LICENSING - BUILDING City 1,256.16 1,256.16 86212 12/22/2021 011615 CINTAS CORPORATION #2 5087519070 FIRST AID SUPPLIES -WWTP City 135.85 135.85 86213 12/22/2021 012620 CONNEXUS INDUSTRIES INC. 40318 SECONDARY CLARIFIER 1&2 MAINTENANCE PARTS City 5,838.25 5,838.25 86214 12/22/2021 003270 CORELOGIC INFORMATION SOL INC. 82108562 NOVEMBER 2021 METRO SCAN City 492.40 492.40 86215 12/22/2021 000455 DELL MARKETING LP. 10537139100 DELL KVM AND KMM City 1,902.01 2,010.18 10541123532 DKMMLED 185 REPLACEMENT RAILS City 108.17
86216 12/22/2021 004021 DMV 4LV1462 REG. RENEWAL 4LV1462 2009 CARRY VEH City 10.00 10.00 86217 12/22/2021 011764 FRONTIER COMMUNICATIONS OF CA 255-2404 HARVEY HOUSE - ALARM LINES City 189.80 659.00 252-9273 SPORTSPARK City 142.08
256-1253 PERSONNEL FAX LINE City 112.95
256-4472 CITY MANAGER'S FAX City 68.03
255-2793 COMMUNITY CENTER FAX LINE City 55.82
256-8253 HAZARDOUS WASTE BIN City 49.41
255-9063 ECONOMIC DEVELOPMENT FAX LINE City 40.91
86218 12/22/2021 001478 GOLDEN STATE WATER COMPANY 05114100000 681 N 1ST AVE - 2" METER City 742.10 1,751.01 83651831634 TRUCK FILL - 2200 W MAIN ST, 2" METER City 312.63 TRUCK FILL - 2200 W MAIN ST, 2" METER City 133.99
85149400005 LENWOOD RD X SERRANO DR - 2" METER City 446.62 36921100008 1801 E MAIN ST City 59.84
3 12.a
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Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 07939100009 FIRE DIST- 29780 HWY 58 Fire 55.83
86219 12/22/2021 012039 GREIG - CUSTODIAN, CATHERINE 12142021 2021 KNOTTS TRIP -PD EXPLORERS City 1,400.00 1,400.00 86220 12/22/2021 000763 HINDERLITER, DE LLAMAS & ASSOC SIN013565 NOV2021 -CANNABIS MGT PROGRAM -FEE City 6,000.00 6,000.00 86221 12/22/2021 000804 IMPERIAL SPRINKLER SUPPLY INC. 4896320-00 SPRINKLER VALVES -SPORTSPARK City 800.42 800.42 86222 12/22/2021 003791 INCONTACT 6948681 10/21/21 - 11/20/21 LONG DIST. SVCS City 474.14 474.14 86223 12/22/2021 012704 INSURANCE COMPANY, COLONIAL LIFE & ACCIDENT 57110641119181 NOV 2021 COLONIAL INSURANCE City 2,831.59 1,348.69 NOV 2021 COLONIAL INSURANCE ADJUSTMENTS City (1,482.90) 86224 12/22/2021 000927 LAW ENFORCEMENT MED SVCS INC 16186 11/22/21 PHLEBOTOMY MONTHLY ON CALL FEE City 1,825.00 3,050.00 16129 10/23/21 PHLEBOTOMY MONTHLY ON CALL FEES City 1,225.00 86225 12/22/2021 000954 LEXIS-NEXIS 1439264-20211130 NOVEMBER 2021 DETECTIVE RESEARCH City 483.80 483.80 86226 12/22/2021 011060 LINT, BEATRICE G. 12152021 12/13/21 PLANNING COMM. MEETING City 100.00 100.00 86227 12/22/2021 012163 MACLEOD WATTS, INC. 090321Barst FY21 COB GASB ACTUARIAL REPORT City 1,950.00 1,950.00 86228 12/22/2021 012397 MASTERS REFRESHMENT SERVICES 12132021 NOV 2021 REPLACEMENT WATER City 367.44 367.44 86229 12/22/2021 002949 MINERAL SOCIETY, MOJAVE DESERT GEM &12152021 CORA HARPER SECURITY DEPOSIT -LIVINGSTON City 500.00 500.00 86230 12/22/2021 012604 MORALES JR., MIGUEL ANTONIO 12152021 12/13/21 PLANNING COMM. MEETING City 100.00 100.00 86231 12/22/2021 011565 OFFICE SOLUTIONS, LLC I-01945670 CALENDARS -CORP YARD City 241.63 241.63 86232 12/22/2021 001166 OSBORNE PIPE & SUPPLY INC, G A 101-51598-01 BOOSTER PUMP PARTS -STRINGHAM PARK City 1,945.68 1,945.68 86233 12/22/2021 003670 PEACE OFFICERS RESEARCH ASSOC 333755 RESERVE OFFICER ASSOC. DUES City 24.00 24.00 86234 12/22/2021 010801 POLYDYNE INC. 1596901 POLYMER FOR DEWATERING -WWTP City 3,702.10 3,702.10 4 12.a
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Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 86235 12/22/2021 001244 PRINT N PLAY 121321 48 HATS WITH COB LOGO -PW City 861.30 906.30 12132021 COB LOGO FOR JACKETS -PW City 45.00
86236 12/22/2021 002663 PRINTING SOLUTIONS 7655 NOTICE OF CORRECTION -PD City 540.34 568.62 7635 BUSINESS CARDS -PERRY City 28.28
86237 12/22/2021 012174 PRIORITY DISPATCH CORP SIN295291 PRIORITY DISPATCH MAINT. RENEWAL City 2,490.00 4,980.00 PRIORITY DISPATCH MAINT. RENEWAL City 2,490.00
86238 12/22/2021 010887 PUGLIESE, LINDA 12152021 DECEMBER 2021 CLASS -KARATE City 598.50 598.50 86239 12/22/2021 010926 RICOH USA INC. 105658860 12/22/21-01/21/22 PRINTER LEASE Fire 178.17 345.36 5063318153 PRINTER FEES -FIRE Fire 167.19
86240 12/22/2021 012708 RIVERA, JUANA 12152021 UTILITY REFUND ACCOUNT 2074213 City 48.24 110.24 UTILITY REFUND ACCOUNT 2074213 City 62.00
86241 12/22/2021 001367 SAN BERNARDINO CO GA DUES 2-03 FY22 GEN. ASSESSMENT DUES City 6,432.00 6,432.00 86242 12/22/2021 000409 SAN BERNARDINO, COUNTY OF 12132021 OCTOBER 2021 COUNTY COURT FEES City 1,531.00 1,661.00 2021-0099PT PROP TAX ENDORSEMENT 5 AMENDMENTS City 65.00 PROP TAX ENDORSEMENT 5 AMENDMENTS City 65.00
86243 12/22/2021 001397 SAN BNDO COUNTY SHERIFF'S DEPT 21091 JULY-SEPT 2021 PROPERTY EVIDENCE City 4,444.52 4,444.52 86244 12/22/2021 004125 SBCERA 12132021 11/14/21 - 11/27/21 RETIREMENT -FIRE Fire 77,987.29 151,233.45 12162021 11/28/21 - 12/11/21 RETIREMENT -FIRE Fire 73,246.16 86245 12/22/2021 012710 SHILEIKA, JUSTIN 12152021 UTILITY BILLING REFUND ACCOUNT 2086793 City 28.46 28.46 86246 12/22/2021 001447 SILVER VALLEY PROPANE, INC. 29090 MCLB PROPANE SERVICES City 490.00 2,986.55 29413 MCLB PROPANE SERVICES City 490.00
29415 MCLB PROPANE SERVICES City 490.00
29451 MCLB PROPANE SERVICES City 470.40
5 12.a
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Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 29082 MCLB PROPANE SERVICES City 274.40
29408 MCLB PROPANE SERVICES City 210.70
29084 MCLB PROPANE SERVICES City 173.95
29091 MCLB PROPANE SERVICES City 159.25
856579 MCLB PROPANE SERVICES City 120.05
29088 MCLB PROPANE SERVICES City 107.80
86247 12/22/2021 001455 SMITH, ERNEST 12152021 DECEMBER 2021 CLASS -JUDO City 192.50 192.50 86248 12/22/2021 001476 SOUTHERN CALIFORNIA EDISON CO 700238662985 WWTP- 2200 RIVERSIDE DR City 18,945.03 42,926.25 700238662985 2200 RIVERSIDE DR. 10/06/21 - 11/03/21 City 16,201.03 700496482521 COMMUNITY CENTER - 841 BARSTOW RD City 2,588.79 8000251338 HARVEY HOUSE - 685 N 1ST AVE #HM City 1,789.01 700030573030 ELECTRIC POND 3 2200 RIVERSIDE DR City 1,274.22 8004520184 HARVEY HOUSE - 685 N 1ST AVE #PL City 388.78 700465976122 POLICE DEPT- MELISSA ST ANNEX City 286.45
8000833030 CORPORATION YARD City 236.95
700350507019 HARVEY HOUSE- 685 N 1ST AVE #E City 72.00
HARVEY HOUSE - 685 N 1ST AVE #F City 120.06
HARVEY HOUSE - 685 N 1ST AVE #C City 22.20
8002564298 HARVEY HOUSE - 685 FIRST ST #H City 206.52
8002575020 HARVEY HOUSE -ROUTE 66 MUSEUM City 154.62
8004336313 HARVEY HOUSE - 685 N 1ST ST City 152.47
8002564791 HARVEY HOUSE - 685 1ST AVE #I City 115.78
8003543204 TRAFFIC SIGNALS - MAIN & 2ND City 67.21
8003084860 HARVEY HOUSE - 685 N 1ST AVE, #PN City 65.09 8002783603 HARVEY HOUSE - 685 N 1ST AVE, #MA City 64.76 700178236029 555 SOUTH 7TH STREET City 52.80
700014422227 HOLIDAY LIGHTING-540 1/2 W MAIN ST City 42.41 6 12.a
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Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 700448629993 LANDSCAPE -72 TRINITY City 18.98
LANDSCAPE -2001 NELSON AVE City 18.98
700497772419 STURNACLE PARK City 27.65
700499146381 800 BARSTOW RD -TENNIS COURTS City 14.46
86249 12/22/2021 012707 STOCKDALE, JAMES 12152021 UTILITY REFUND ACCOUNT 2085774 City 23.10 54.10 UTILITY REFUND ACCOUNT 2085774 City 31.00
86250 12/22/2021 001362 SWRCB SW-0218645 PERMIT TO OPERATE SWRCB -WWTP City 1,738.00 1,738.00 86251 12/22/2021 001591 TIME WARNER CABLE 8448410960562720 PEG CHANNEL 6 CITY SIDE City 499.92 707.95 8448410960255887 CITY HALL CABLE SERVICES City 208.03
86252 12/22/2021 001591 TIME WARNER CABLE 8448410960402836 FIRE STA 361, 861 BARSTOW RD Fire 119.88 1,495.72 FIRE STA 361, 861 BARSTOW RD City 156.62
8448410960363442 HARVEY HOUSE - CABLE SERVICES City 256.57 8448410960399453 HARVEY HOUSE - INTERNET City 219.99
8448410960402851 PUBLIC WORKS - CABLE SERVICES City 144.05 8448410960348054 POLICE DEPT- MONTHLY BROADBAND City 139.99 8448410960402893 PARK & REC - CABLE SERVICES City 127.66 8448410960402869 SPORTSPARK - CABLE SERVICES City 124.99 8448410960402844 COMMUNITY CENTER - CABLE SERVICES City 115.98 8448410960348880 FIRE DIST #363 - INTERNET ACCESS Fire 89.99 86253 12/22/2021 003234 TREDENT DATA SYSTEMS 55615 FIREWALL PALO ALTO PROJECT City 2,000.00 2,000.00 86254 12/22/2021 001621 UNDERGROUND SERVICE ALERT 1120210041 DEC 2021 BAR61 NEW TICKET CHARGES City 184.90 337.05 DSB20205758 DEC 2021 CA REGULATORY FEES City 152.15
86255 12/22/2021 012175 UNIFIRST CORPORATION 3251741143 UNIFORM SERVICES -WWTP City 120.31 120.31 86256 12/22/2021 011464 V & V MANUFACTURING INC 54075 BPD OFFICER BADGE City 135.10 135.10 7 12.a
Packet Pg. 67
Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 22, 2021 AP RUN 86257 12/22/2021 012663 VALUATION & ADVISORY SERVICE, COLLIERS INTERNATIONAL LAX210451 MAIN ST/LENWOOD RD CITY LAND APPRAISAL City 4,800.00 22,300.00 LAX210447 209 N 1ST AVE CITY LAND APPRAISAL City 4,700.00 LAX210452 555 MELISSA CITY LAND APPRAISAL City 3,700.00 LAX210453 555 MELISSA CITY LAND APPRAISAL City 2,500.00 LAX210448 MAIN ST/WOODHILL CITY LAND APPRAISAL City 2,200.00 LAX210450 MAIN ST/WOODHILL CITY LAND APPRAISAL City 2,200.00 LAX210449 MAIN ST/WOODHILL CITY LAND APPRAISAL City 2,200.00 86258 12/22/2021 000635 VERIZON 9894117056 NOV 2021 -COUNCIL City 251.71 4,250.89 NOV 2021 -CITY MANAGER City 161.02
NOV 2021 -CITY CLERK City 38.01
NOV 2021 -ENGINEERING City 40.83
NOV 2021 -BUILDING City 339.04
NOV 2021 -CODE COMPLIANCE City 101.98
NOV 2021 -I.T City 232.88
NOV 2021 -PERSONNEL City 40.83
NOV 2021 -PARK & RECREATION City 186.13
NOV 2021 -BUILDING MAINTENANCE City 40.83
NOV 2021 -CORP YARD City 81.66
NOV 2021 -FLEET City 50.28
NOV 2021 -SOLID WASTE City 45.83
NOV 2021 -WWTP City 415.66
NOV 2021 -PD City 2,007.06
NOV 2021 -FIRE Fire 217.14
86259 12/22/2021 000635 VERIZON 470603320-00001 FIRE DIST. CELL PHONES Fire 590.21 590.21 86260 12/22/2021 001655 VICTOR VALLEY TRANSIT AUTH 018263 NOV 2021 CNG FUEL SALES City 9.24 9.24 86261 12/22/2021 012709 ZACK, RICHARD 12152021 UTILITY REFUND ACCOUNT 2072074 City 108.20 108.20 86262 12/22/2021 004158 ZOLL INV00102233 RMS MAINTENANCE -FIRE Fire 630.00 630.00 TOTALS 874,328.94 874,328.94
TOTALS BY AGENCY City 698,949.22
Fire 175,379.72
Successor Agency -
TOTAL EXPENDITURES 12/22/21 874,328.94
8 12.a
Packet Pg. 68
Attachment: 122221 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 780 12/29/2021 001478 GOLDEN STATE WATER COMPANY 36241300007 FOGLESONG PARK - 300 G ST, 4" METER City 3,427.31 15,833.28 06241300000 DANA PARK BLDG - 4" METER City 2,873.15
47241300004 800 S H ST- SOCCER FIELDS, 2" METER City 1,189.45 86241300002 LILLIAN PARK- 901 BIGGER ST, 2" METER City 1,079.49 37241300005 800 S H ST- SOCCER FLD LOT, 2" METER City 978.02 24374565778 LENWOOD RD & MAIN ST IRR - 2" METER City 944.42 79114100005 CORP YARD - 900 S H ST - 3" METER City 814.73 77241300001 STURNACLE PARK - 2" METER City 770.81
57241300003 JASPER PARK - 2" METER City 720.06
68114100008 FIRE DIST - 861 BARSTOW RD - 2" METER Fire 605.89 39449422623 LENWOOD RD @ W MAIN - 1" METER City 302.40
LENWOOD RD @ W MAIN - 1" METER City 302.40
07632635475 200' WEST OF HIGGINS - 1" METER City 528.49 73115873769 900 AVENUE H - 2" METER City 261.36
87241300000 DANA PARK EAST- 2" METER City 233.77
85260253449 MONTERREY @ STARLIGHT, 2" METER City 227.54 06232234572 453 AVENUE A - 2" METER City 156.32
453 AVENUE A - 2" METER City 66.99
48770971645 200' W OF MONTEREY- 1" METER City 207.10
45462902029 75' WEST OF HARVARD- 1" METER City 71.79
17893306674 100' W OF BROADWAY - 1" METER City 71.79
86377 12/29/2021 011764 FRONTIER COMMUNICATIONS OF CA 256-0216 PARK & REC City 65.07 65.07 86378 12/29/2021 001476 SOUTHERN CALIFORNIA EDISON CO 8004459516 HARVEY HOUSE - 685 N 1ST AVE City 21.15 21.15 86379 12/29/2021 001482 SOUTHWEST GAS CORP. 910000784754 CORPORATION YARD City 715.90 1,528.53 910000625179 HARVEY HOUSE- 685 N 1ST AVE City 359.52

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 29, 2021 AP RUN 1 12.b
Packet Pg. 69
Attachment: 122921 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 29, 2021 AP RUN 910000625294 FIRE DIST 363 - 2600 W MAIN ST Fire 257.24 910000001867 WWTP- 2200 RIVERSIDE DR City 150.28
910000345965 JASPER FIRE DEPT BUILDING City 12.59
910000561911 JASPER PARK BUILDING City 11.00
910000303011 DANA PARK BUILDING City 11.00
910000107299 FOGLESONG PARK BUILDING City 11.00
86380 12/29/2021 001591 TIME WARNER CABLE 8448410960560088 CITY SIDE CIRCUIT TO POOL City 400.55 800.54 8448410960546079 POOL CIRCUIT TO CITY SIDE PORT #3 City 399.99 86381 12/29/2021 001591 TIME WARNER CABLE 8448410960265639 CITY HALL - CABLE SERVICES City 212.39 212.39 TOTALS 18,460.96 18,460.96
TOTALS BY AGENCY City 17,597.83
Fire 863.13
Successor Agency -
TOTAL EXPENDITURE 12/29/21 18,460.96
2 12.b
Packet Pg. 70
Attachment: 122921 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 86263 12/31/2021 002092 ALCANTARA, RUDOLPH JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86264 12/31/2021 002165 ARGUETA, LINDA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86265 12/31/2021 011257 AVILES, ANGEL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 260.00 260.00 86266 12/31/2021 012442 BARBOUR, BELINDA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86267 12/31/2021 010910 BARNES, LORRAINE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86268 12/31/2021 011258 BAUTISTA, PATRICIA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86269 12/31/2021 000789 BECKNELL, KENNETH JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86270 12/31/2021 011260 BELLOMY, MICHAEL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 255.84 255.84 86271 12/31/2021 011261 BERRY, JOANN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86272 12/31/2021 011262 BIZZLE, RALPH JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86273 12/31/2021 011263 BLACKWELL, JEAN K JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86274 12/31/2021 011264 BOYD, JOYCE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86275 12/31/2021 011265 BROWN, BARBARA L JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86276 12/31/2021 000203 BROWN, MICHAEL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86277 12/31/2021 011266 BUBIER, JEFFREY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86278 12/31/2021 011267 BURCHETT, MARJORIE M. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.25 232.25

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 1 12.c
Packet Pg. 71
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 86279 12/31/2021 003513 CARDENAS, MICHAEL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86280 12/31/2021 012351 CARTER, MARGARET JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86281 12/31/2021 011269 CEDILLO, ROBERT L. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86282 12/31/2021 011270 CHAVIRA, RUTH DIANE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86283 12/31/2021 011513 COLE, STEPHEN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86284 12/31/2021 011271 CONDER, LYNDA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86285 12/31/2021 011272 COOPER, JAMES R. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86286 12/31/2021 011891 CORDOVA, LAURIE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86287 12/31/2021 000401 COUSINO, JOANNE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86288 12/31/2021 011319 CUNNINGHAM, KATHLEEN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86289 12/31/2021 011320 CURNUTTE, VELMA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86290 12/31/2021 012180 DAHLEM, NANCY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86291 12/31/2021 000443 DALE, LAWRENCE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86292 12/31/2021 011892 DEWYER, ROBERTA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86293 12/31/2021 011274 DICKERSON, MARIAN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86294 12/31/2021 011321 ERIKSEN, BETTY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 2 12.c
Packet Pg. 72
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 86295 12/31/2021 000573 ESPINOZA SR., ANDREW JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 401.00 401.00 86296 12/31/2021 002304 FLORES, DOROTHEA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86297 12/31/2021 001451 FRANCIS, DIANA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86298 12/31/2021 000619 FRANEY, MARK K. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86299 12/31/2021 000395 GALLEGOS-CORDERO, JOHN A JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86300 12/31/2021 011275 GAZZAR, ALBERT JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86301 12/31/2021 000308 GENTRY, ANITA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 145.65 145.65 86302 12/31/2021 000649 GERARDI, MARK JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86303 12/31/2021 002279 GOMEZ, JOE D. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 536.18 JAN 2022 REIMB -PREMIUM CHANGE City 109.62
86304 12/31/2021 012443 GORDON, TANYA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86305 12/31/2021 000691 GRIEGO, LEO JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 401.00 401.00 86306 12/31/2021 000861 HACKBARTH-MCINTYRE, JULIE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86307 12/31/2021 011277 HANNA, LUPE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86308 12/31/2021 000707 HARPOLE, RICHARD JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86309 12/31/2021 011278 HAWES, DALLAS C JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86310 12/31/2021 000723 HEIDEN, TIMOTHY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 3 12.c
Packet Pg. 73
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 86311 12/31/2021 004234 HERNANDEZ, MARJORIE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86312 12/31/2021 011279 HIBBETTS, ARTHUR JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86313 12/31/2021 011280 HIBBETTS, SHIRLEY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86314 12/31/2021 000752 HIGGERSON, KIRTLEY I. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 245.96 245.96 86315 12/31/2021 000944 HILL, LESLIE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86316 12/31/2021 002137 HOWARD, LEE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86317 12/31/2021 011596 HUNTER, MICHAEL P JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86318 12/31/2021 000844 JAMES, HERMINIA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86319 12/31/2021 011282 JARMAN, JIMMIE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86320 12/31/2021 011283 JONES, KIYOKO JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86321 12/31/2021 011285 KENNEDY, LORELLA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 145.65 145.65 86322 12/31/2021 011286 KENNEDY, SANDRA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86323 12/31/2021 011287 KERSTEN, PETER JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86324 12/31/2021 011288 KIRBY, STEPHEN C. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86325 12/31/2021 000898 KULSETH, MARLOWE K. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86326 12/31/2021 011289 KURTH, ALVIN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 4 12.c
Packet Pg. 74
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 86327 12/31/2021 002076 LENDWAY, PATRICK JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 145.65 145.65 86328 12/31/2021 000968 LINDLEY, JAMES N. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86329 12/31/2021 011291 LOPEZ, BONI JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 255.84 255.84 86330 12/31/2021 011292 LOPEZ, DOROTHY A JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86331 12/31/2021 000998 MAESTAS, MARILYN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86332 12/31/2021 001022 MAULDIN, MARK A. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86333 12/31/2021 001037 MCMICHAEL, CAROLE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86334 12/31/2021 012547 MISCHEL, DONALD JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86335 12/31/2021 002439 MORRIS, VERNON JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86336 12/31/2021 011295 MOSER-MORRIS, PATRICIA J. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86337 12/31/2021 002116 MURPHY, MARK JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 211.19 211.19 86338 12/31/2021 011236 NOTTINGHAM, HARLEY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86339 12/31/2021 011299 PADDACK, RONALD JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86340 12/31/2021 011029 PELLMAN, CARROLL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86341 12/31/2021 012331 PERALTA, TERRI JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86342 12/31/2021 001254 PTAK, RICHARD A. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 5 12.c
Packet Pg. 75
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 86343 12/31/2021 012417 RATELLE, MONA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86344 12/31/2021 011303 REED, SHIRLEY A. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86345 12/31/2021 011304 REKWARD, RUSSELL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86346 12/31/2021 001317 RILEY, JENNIFER JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86347 12/31/2021 011305 ROBERTSON, ROSE DALLEEN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86348 12/31/2021 012573 RODRIGUEZ, CECILIA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86349 12/31/2021 003628 ROWE, RICHARD JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 614.88 614.88 86350 12/31/2021 011308 SESSIONS, CAROL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86351 12/31/2021 002409 SHIPLEY, ERNEST JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86352 12/31/2021 001439 SHIPLEY, LYNN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86353 12/31/2021 001919 SHIPLEY, MIKE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86354 12/31/2021 011309 SLUDER, DONNA JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 211.19 211.19 86355 12/31/2021 004235 SPILLER, WILLIAM JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86356 12/31/2021 000399 STAPP, MARY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86357 12/31/2021 002094 STEWART, MICHAEL JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 279.57 279.57 86358 12/31/2021 011310 STOLTE, PATRICIA A. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 6 12.c
Packet Pg. 76
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 86359 12/31/2021 011763 TAN, LANNIO JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86360 12/31/2021 001578 THOMAS, JEFFERY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 401.00 401.00 86361 12/31/2021 001594 TORO, ALBERT JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86362 12/31/2021 011205 URTIAGA, EUGENE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86363 12/31/2021 011893 VASQUEZ, MARK JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86364 12/31/2021 000754 VOEGELI, CARMEN JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86365 12/31/2021 011313 WARREN, JIMMIE W. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86366 12/31/2021 011314 WEBB, ELGENIA M. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86367 12/31/2021 001686 WEEKS, KENNETH JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 305.10 305.10 86368 12/31/2021 012652 WILHELM, DENNIS JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86369 12/31/2021 011316 WILLETTE, RICHARD JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86370 12/31/2021 001698 WILLETTS, CHARLES JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86371 12/31/2021 012156 ZAMORA, SR., RONALD JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86372 12/31/2021 000254 CALIBOSO, DANTE JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86373 12/31/2021 012352 MASSIMINI, MICHAEL S. JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86374 12/31/2021 012372 PINKUS, MARY JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 7 12.c
Packet Pg. 77
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - DECEMBER 31, 2021 AP RUN 86375 12/31/2021 001455 SMITH, ERNEST JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86376 12/31/2021 003142 WEST, HOWARD JANUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 TOTALS 36,672.53 36,672.53
TOTALS BY AGENCY City 36,672.53
Fire -
Successor Agency -
TOTAL EXPENDITURES 12/31/21 36,672.53
8 12.c
Packet Pg. 78
Attachment: 123121 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 781 01/07/2022 001478 GOLDEN STATE WATER COMPANY 14719300007 1601 RIMROCK RD- 4" METER City 2,264.43 12,083.45 16792200004 2800 GUADALUPE DR,#A - 2" METER City 1,679.96 26792200003 2800 GUADALUPE DR,#B - 2" METER City 1,665.05 05114100000 681 N 1ST AVE - 2" METER City 1,524.27
19513100008 500 MELISSA AVE- 2" METER City 1,148.36
24728586686 DIAMOND AVE X VETERANS IRRIGATION City 624.01 88114100006 CITY HALL - 220 MT VIEW, 3" METER City 582.71 33365634030 MURIEL DR @ BROADWAY AVE IRR City 543.65
20538369305 MELISSA @ E WMS - 2" METER City 318.55
MELISSA @ E WMS - 2" METER City 136.52
84114100005 LANDSCP PROJ - E MAIN ST, 2" METER City 381.77 23400400000 2800 GUADALUPE DR,#D- 2" METER City 347.95
70323100001 LOVATO AVE X NELSON LANDSCAPE City 287.36
46792200001 2800 GUADALUPE DR,#C - 2" METER City 280.29 38114100001 2001 1/2 TRINITY AVE - 2" METER City 242.24 42590400000 2750 GUADALUPE DR - 5/8" METER City 27.91
07606215163 2800 FP GUADALUPE DR (B) METER Fire 14.26
29091421114 2800 FP GUADALUPE DR (A) METER Fire 14.16
782 01/07/2022 001257 PUBLIC EMP RETIREMENT SYSTEM 1000000016651502 JANUARY HEALTH INSUR -CITY City 252.84 117,018.58 JANUARY HEALTH INSUR -CITY City 9,728.53
JANUARY HEALTH INSUR -CITY City 4,511.01
JANUARY HEALTH INSUR -CITY City 947.22
JANUARY HEALTH INSUR -CITY City 364.19
JANUARY HEALTH INSUR -CITY City 79.72
12/21/21 DEDUCTIONS City 100,270.91
JANUARY HEALTH INSUR -CITY ADJUSTMENTS City 864.16
783 01/07/2022 001257 PUBLIC EMP RETIREMENT SYSTEM 100000016654514 JAN 2022 HEALTH INSUR -FIRE Fire 65.67 29,965.05 JAN 2022 HEALTH INSUR -FIRE Fire 9.06
JAN 2022 DEDUCTIONS City 25,164.88
JAN 2022 HEALTH INSUR -FIRE ADJUSTMENTS City 4,725.44
86382 01/07/2022 011490 BARNES, MARK JANUARY2022 JANUARY 22 HEALTH INSURANCE REIMB Fire 600.00 600.00 86383 01/07/2022 000140 BARSTOW HUMANE SOCIETY 010422 JANUARY 2022 AS PER AGREEMENT City 21,155.12 21,155.12

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 1 12.d
Packet Pg. 79
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 86384 01/07/2022 002360 ELLIS FENCE CO, INC 6803 MATERIAL FOR GATE ALLEY WILLIAMS ST City 861.75 861.75 86385 01/07/2022 011712 FLYERS ENERGY LLC CFS-2855783 DEC 01-15 FUEL -PD MEASURE Q City 3,588.94 14,721.77 DEC 01-15 FUEL -PD City 4,357.36
CFS-2850187 DEC 01-15 FUEL -FLEET MEASURE Q City 60.48
DEC 01-15 FUEL -FLEET City 3,507.15
CFS-2850293 DEC 01-15 FUEL -FIRE MEASURE Q City 981.57
DEC 01-15 FUEL -FIRE Fire 1,585.06
CFS-2850502 DEC 01-15 FUEL -WWTP City 357.75
CFS-2850352 DEC 01-15 FUEL -PRETREAT City 283.46
86386 01/07/2022 003474 GARDA CL WEST INC. 10671659 JAN 22 BANK TRANSPORT -CITY HALL City 248.00 248.00 86387 01/07/2022 000740 HI DESERT ALARM & FIRE INC. R69204 12/01/21-02/28/21 -300 AVE G City 330.00 1,562.00 12/01/21-02/28/21 -841 BARSTOW RD City 114.00
12/01/21-02/28/21 -850 BARSTOW RD City 114.00
P50293 ALARM REPAIR -HENDERSON POOL City 539.00
R70930 HD15053 HH MAIN AREA -JAN 2022 City 97.00
HD15054 HH STE 66 -JAN 2022 City 31.00
HD15055 HH FAA -JAN 2022 City 15.00
HD15056 500 MELISSA -JAN 2022 City 30.00
HD15057 2800 MAYOR KATY -JAN 2022 City 10.00
HD15058 CORP YARD -JAN 2022 City 43.00
HD15059 HH TRAIN -JAN 2022 City 31.00
HD15060 YOUTH SNACKBAR -JAN 2022 City 32.00
HD15061 ADULT SNACKBAR -JAN 2022 City 32.00
HD15062 HH PAL CENTER-JAN 2022 City 30.00
R64661B 09/01/21-11/30/21 BURGLAR ALARM -PARKS City 114.00 86388 01/07/2022 011545 KLEINFELDER, INC 1348895 SEPT 2021 N. 1ST AVE OVERHEAD PSE PHASE City 31,276.78 35,329.02 SEPT 2021 N. 1ST AVE OVERHEAD PSE PHASE City 4,052.24
86389 01/07/2022 012141 MESQUIT'S SUPPLY, LLC 00020330 JANITORIAL SUPPLIES FOR PARKS City 757.70 757.70 86390 01/07/2022 001217 PERMA 010422 NOV 2021 REPLENISH GEN LIABILITY City 9,093.73 9,093.73 86391 01/07/2022 012630 REDISTRICTING INSIGHTS, LLC INV03007 REDISTRICTING DEMOGRAPHIC SERVICES City 3,888.89 3,888.89 86392 01/07/2022 001396 SAN BERNARDINO COUNTY NOV2021 1029 NOVEMBER 2021 LANDFILL 1029 City 74,639.87 75,173.43 2 12.d
Packet Pg. 80
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN NOV2021 1159 NOVEMBER 2021 LANDFILL 1159 City 533.56
86393 01/07/2022 003194 U.S. BANK CORPORATE 5315 NAPA AUTO PARTS OF BARSTOW City 200.19 52,879.30 NAPA AUTO PARTS OF BARSTOW City 26.21
PETE'S ROAD SERVICE, INC City 863.95
O'REILLY AUTO PARTS 2794 City 194.95
BARSTOW TOWING City 60.00
O'REILLY AUTO PARTS 2794 City 769.56
SAFELITE AUTOGLASS City 153.67
NAPA AUTO PARTS OF BARSTOW City 174.99
NAPA AUTO PARTS OF BARSTOW City 8.36
MIKES AUTO SERVICE City 36.75
NAPA AUTO PARTS OF BARSTOW Fire 8.23
NAPA AUTO PARTS OF BARSTOW City 41.65
FORD MOJAVE FORD NISSAN City 78.26
CONVERSIONS FIRESTONE City 910.46
NAPA AUTO PARTS OF BARSTOW City 539.97
NAPA AUTO PARTS OF BARSTOW City 97.23
O'REILLY AUTO PARTS 2794 City 129.09
SQ *AUTOLIFT & EQUIPMENT City 2,480.00
NAPA AUTO PARTS OF BARSTOW City (7.41)
SQ *A CAL & STATE SMOG CH City 44.75
NAPA AUTO PARTS OF BARSTOW City 179.18
NAPA AUTO PARTS OF BARSTOW City 157.59
NAPA AUTO PARTS OF BARSTOW City 45.63
TOYOTA MOJAVE TOYOTA CHRY City 236.64
BARSTOW TOWING City 60.00
O'REILLY AUTO PARTS 2794 City 107.99
CONVERSIONS FIRESTONE City 895.39
SQ *A CAL & STATE SMOG City 44.75
FORD MOJAVE FORD NISSAN City 417.71
NAPA AUTO PARTS OF BARSTOW Fire 109.01
O'REILLY AUTO PARTS 2794 City 23.46
SQ *A CAL & STATE SMOG CH City 44.75
NAPA AUTO PARTS OF BARSTOW City 133.45
MIKES AUTO SERVICE City 36.75
MIKES AUTO SERVICE City 36.75
CONVERSIONS FIRESTONE City 910.46
NAPA AUTO PARTS OF BARSTOW City 157.59
NAPA AUTO PARTS OF BARSTOW City 24.45
NAPA AUTO PARTS OF BARSTOW City 60.86
SQ *A CAL & STATE SMOG City 91.75
SQ *A CAL & STATE SMOG City 91.75
MIKES AUTO SERVICE City 36.75
SQ *SOCAL RV CENTER City 949.64
SAFETY KLEEN SYSTEMS City 300.16
NAPA AUTO PARTS OF BARSTOW City 581.71
NAPA AUTO PARTS OF BARSTOW City 324.09
FORD MOJAVE FORD NISSAN City 540.13
FORD MOJAVE FORD NISSAN City 523.09
MIKES AUTO SERVICE Fire 36.75
TOYOTA MOJAVE TOYOTA CHRY City 523.09
TOYOTA MOJAVE TOYOTA CHRY City 47.15
3 12.d
Packet Pg. 81
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN PETE'S ROAD SERVICE, INC City 340.63
CHAPARRAL MOTORSPORTS City 326.61
NAPA AUTO PARTS OF BARSTOW City 157.59
NAPA AUTO PARTS OF BARSTOW City 21.88
NAPA AUTO PARTS OF BARSTOW City 93.91
NAPA AUTO PARTS OF BARSTOW City 28.93
MIKES AUTO SERVICE City 36.75
PILOT City 14.65
SAFELITE AUTOGLASS Fire 701.13
NAPA AUTO PARTS OF BARSTOW City 157.59
BILLY'S UPHOLSTERY City 184.29
NAPA AUTO PARTS OF BARSTOW City 12.69
NAPA AUTO PARTS OF BARSTOW City 36.42
TRACTOR SUPPLY #2189 City 21.74
CONVERSIONS FIRESTONE City 910.46
CONVERSIONS FIRESTONE City 412.47
FORD MOJAVE FORD NISSAN City 194.56
MIDAS AUTO SERVICE EXPERT City 109.99
NAPA AUTO PARTS OF BARSTOW City 107.99
7136 DICKS SPORTING GOODS1111 City 54.36
THE HOME DEPOT #6972 City 4.98
J&J AMUSEMENTS, INC City 1,127.32
WAL-MART #1879 City 34.97
AMAZON.COM City 197.42
COSTCO WHSE #1010 City 8.07
COSTCO WHSE #1010 City 1,049.37
LESLIE'SPOOLSUPPLY#916 City 352.01
COSTCO WHSE #1010 City 943.62
TARGET City 144.36
COSTCO WHSE #1010 City 777.30
1790 HILTON GARDEN INN City 50.00
HYATT PLACE RIVERSIDE City 757.20
HYATT PLACE RIVERSIDE City 711.20
HILTON GARDEN INN City 50.00
HYATT PLACE RIVERSIDE City 693.20
HYATT PLACE RIVERSIDE City 693.20
AMZN MKTP US City 32.60
STAPLES DIRECT City 151.35
WAL-MART #1879 City 73.24
NBF*NATL BIZ FURNITURE City 939.72
NEXT DAY DISPLAY City 174.99
6003 LIVEACTIONSAFETY.COM Fire 899.94
LIFE ASSIST INC Fire 989.60
LIFE ASSIST INC Fire 763.86
LIFE ASSIST INC Fire 441.86
LIFE ASSIST INC Fire 158.80
7040 THE HOME DEPOT #6972 City 34.77
THE HOME DEPOT #6972 City 23.82
BATTERY MART City 2,042.84
THE HOME DEPOT #6972 City 65.23 4

12.d
Packet Pg. 82
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 6033 PAYPAL City 146.82
COLUMBIA SOUTHERN City 634.50
EB 2021 CWEA DAMS AWA City 104.04
NORTH AMERICAN COMPOSITE City 465.48
LOWES #01001 City 146.03
AMAZON.COM City 217.45
AMZN MKTP US City 396.95
GOOGLE*GOOGLE STORAGE City 1.99
9933 THE HOME DEPOT #6972 City (33.79)
THE HOME DEPOT #6972 City 63.93
THE HOME DEPOT #6972 City (59.16)
THE HOME DEPOT #6972 City 438.88
THE HOME DEPOT #6972 City 80.09
THE HOME DEPOT #6972 City 59.16
LOWES #01001 City 10.31
THE HOME DEPOT #6972 City 174.99
THE HOME DEPOT #6972 City 47.78
THE HOME DEPOT #6972 City 69.60
THE HOME DEPOT #6972 City 46.43
THE HOME DEPOT #6972 City 14.01
THE HOME DEPOT #6972 City 87.71
THE HOME DEPOT #6972 City 323.07
THE HOME DEPOT #6972 City 247.95
THE HOME DEPOT #6972 City 91.50
THE HOME DEPOT #6972 City 47.58
THE HOME DEPOT #6972 City 56.90
2799 BOOTBARN.COM City 168.55
THE HOME DEPOT #6972 City (157.18)
TRIO VISION City 311.00
AMAZON.COM City 159.28
CALIFORNIA WATER ENVIRON City 210.00
CALIFORNIA WATER ENVIRON City 192.00
O'REILLY AUTO PARTS 2794 City 43.12
PRYOR TOOLS INC City 88.00
CALIFORNIA WATER ENVIRON City (15.00)
CALIFORNIA WATER ENVIRON City 225.00
CALIFORNIA WATER ENVIRON City 195.00
0829 ICMA ONLINE City 1,400.00
1118 CORRA GROUP City 272.95
7-ELEVEN 33011 City 66.25
LOVES COUNTRY 00003749 City 47.39
PORTOLA HOTEL AND SPA City 952.05
9311 THE HOME DEPOT #6972 City 147.77
THE HOME DEPOT #6972 City 78.25
AMZN MKTP US City 244.68
THE HOME DEPOT #6972 City 23.84
THE HOME DEPOT #6972 City 232.21
THE HOME DEPOT #6972 City 22.62
AMZN MKTP US City 106.56
AMZN MKTP US City 65.22 5

12.d
Packet Pg. 83
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN THE HOME DEPOT #6972 City (76.06)
THE HOME DEPOT #6972 City 89.20
THE HOME DEPOT #6972 City 43.43
THE HOME DEPOT #6972 City 15.19
THE HOME DEPOT #6972 City 144.54
THE HOME DEPOT #6972 City 143.32
5252 CERTIFYME.NET City 299.75
HERC RENTALS City 906.46
6305 THE CLIFFS RESORT City 1,063.77
7086 WAL-MART #1879 Fire 54.61
WPSG, INC. Fire 343.03
AMZN MKTP US Fire 468.71
0149 DEL TACO #236 City 40.00
DEL TACO #236 City 25.00
WAL-MART #1879 City 237.58
CROWN AWARDS INC City 301.44
THE HOME DEPOT #6972 City 20.39
THE HOME DEPOT #6972 City 97.97
99 CENTS ONLY STORES #291 City 2.71
WAL-MART #1879 City 38.26
99 CENTS ONLY STORES #291 City 62.89
9202 AMZN MKTP US City 21.59
AMZN MKTP US City 64.27
AMZN MKTP US City 11.27
AMZN MKTP US City 33.70
APPLE.COM/BILL City 2.99
DIGICERT INC City 596.00
AMZN MKTP US City 76.41
1787 BARSTOW INDUSTRIAL SUPPLY City 23.10
BARSTOW INDUSTRIAL SUPPLY City 57.84
THE HOME DEPOT 6972 City 309.55
IN *TRINITY DIVERSIFIED City 324.15
8723 THE HOME DEPOT #6972 Fire 8.36
AUTOZONE #5606 Fire 20.50
CTWS LLC Fire 613.49
8260 LN CURTIS Fire 609.00
THE HOME DEPOT #6972 Fire 9.77
3970 CARHARTT City 558.93
CARHARTT City 130.49
CARHARTT City (130.49)
7232 CARBONLESS ON DEMAND LLC City 337.67
AMZN MKTP US City 57.55
SIMPLYSTAMPS.COM City 46.91
5453 WWW COSTCO COM Fire 399.99 6

12.d
Packet Pg. 84
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN ALLSTAR FIRE EQUIPMENT Fire 35.00
8731 KNOX COMPANY INC City 409.99
9701 BARSTOW INDUSTRIAL SUPPLY City 142.06
THE HOME DEPOT #6972 City 37.03
BARSTOW INDUSTRIAL SUPPLY City 47.35
THE HOME DEPOT #6972 City 97.71
THE HOME DEPOT #6972 City 48.98
6558 SMART AND FINAL 354 City 178.71
COSTCO WHSE #1010 City 73.74
WAL-MART #1879 City 56.49
WAL-MART #1879 City 28.97
2581 AMZN MKTP US Fire 163.35
IBS SAN BERNARDINO Fire 56.16
NICHE WEBSTORES, INC. Fire 113.51
9897 THE HOME DEPOT #6972 City 33.07
THE NEW VERNON TRUCK WASH City 15.00
THE NEW VERNON TRUCK WASH City 14.99
WAL-MART #1879 City 14.55
THE NEW VERNON TRUCK WASH City 15.00
BARSTOW INDUSTRIAL SUPPLY City 133.13
5343 AMZN MKTP US City 17.16
AMZN MKTP US City 104.28
CREDIT CARD MACHINE PAPER City 75.80
9977 THE HOME DEPOT #6972 City 104.36
THE HOME DEPOT #6972 City 58.66
8237 THE HOME DEPOT #6972 Fire 130.91
THE HOME DEPOT #6972 Fire 20.01
8952 THE HOME DEPOT #6972 City 26.01
THE HOME DEPOT #6972 City 85.26
6581 MCMASTER-CARR City 43.20
GRAINGER City 39.21
7257 AMAZON.COM City 10.98
AMZN MKTP US City 20.59
AMZN MKTP US City 26.56
8707 TRACTOR SUPPLY #2189 Fire 40.17
3366 HARBOR FREIGHT TOOLS 602 Fire 19.53
3454 THE HOME DEPOT #6972 City 15.18
6278 THE HOME DEPOT #6972 City 10.84 7

12.d
Packet Pg. 85
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 86394 01/07/2022 012587 YUNEX, LLC 5620038394 NOV 2021 TRAFFIC SIGNAL CALL OUTS City 1,603.18 2,413.18 5610273262 NOV 2021 TRAFFIC SIGNAL MAINTENANCE City 810.00 86395 01/07/2022 011390 ZAPP ELECTRIC 001426 CORD ADAPTER FOR SPIDER BOX -CORP YARD City 300.00 300.00 86396 01/07/2022 001714 ZIEMER PLUMBING INC. 19682 PARTS FOR TOILET REPAIR -HH City 480.59 2,060.30 19711 URINAL REPAIR -CORA HARPER City 306.66
19755 CLOGGED TOILETS -CITY HALL City 306.00
19746 CLOGGED CELL TOILET -PD City 213.00
19695 CLOGGED TOILET REPAIR -PD City 180.00
19730 CLOGGED MENS TOILET -PD City 165.00
19708 WATER FOUNTAIN LEAK -CORA HARPER City 158.74
19704 FAUCET LEAK REPAIR -PD City 131.33
19650 VALVE FOR STRINGHAM PARK City 118.98
86397 01/07/2022 003231 ARAMARK UNIFORM SERVICES 588000360061 MATS & MOP SERVICES -COMMUNITY CTR City 53.52 53.52 86398 01/07/2022 011498 AUTOLIFT SERVICES INC 20478 REPAIRS FOR VEHICLE LIFTS IN THE City 3,996.05 3,996.05 86399 01/07/2022 012234 AVCOM SERVICES, INC 17161 JAN-MARCH 22 FIRE ALARM -SPORTSPARK City 180.00 180.00 86400 01/07/2022 003656 BABCOCK LABORATORIES INC CL10586-0032 PERMIT REQUIRED SAMPLING- WWTP City 1,736.85 1,736.85 86401 01/07/2022 000186 BIO-TOX LABORATORIES 42117 LAB SCREENING SERVICES -PD City 530.00 530.00 86402 01/07/2022 002306 BSN SPORTS 913742882 TAPE FOR GYM FLOORS City 824.44 824.44 86403 01/07/2022 000293 CA TOOL & WELDING SUPPLY DE7344 COMPRESSED GAS/HELIUM -CORP YARD City 25.08 50.16 COMPRESSED GAS/HELIUM -CORP YARD City 25.08
86404 01/07/2022 012581 CENTURION COIN AND EMBLEM 21-12-004 PATCHES/STRIPES/HASHMARKS -PD City 429.92 445.92 Freight City 16.00
86405 01/07/2022 002196 COAST FITNESS REPAIR SHOP 80742 GYM EQUIPMENT REPAIR City 139.00 139.00 8 12.d
Packet Pg. 86
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 86406 01/07/2022 002205 COLANTUONO, HIGHSMITH & NOVEMBER2021 GENERAL SERVICES City 9,240.00 38,374.45 LABOR & EMPLOYMENT City 5,137.50
ADDITIONAL SERVICES City 13,782.50
TAX & OTHER FINANCIAL ADVICE City 810.00
SUBPOENA MATTERS City 652.50
N. 1ST AVE PROPERTIES City 1,115.48
N. 1ST AVE PROPERTIES City 144.52
J. AVERY City 335.09
J. AVERY City 43.41
GENERAL LITIGATION City 6,573.45
COUNCIL REDISTRICTION City 472.50
INTERGOVERNMENTAL SERVICES City 67.50
86407 01/07/2022 003668 CRAFCO INC 9402620677 SQUEEGEE SUPPLIES -CORP YARD City 411.19 411.19 86408 01/07/2022 000487 DAILY PRESS 2110-00003945 RECRUITMENT AD -EXECUTIVE ASSISTANT City 241.39 421.39 2111-000003945 RECRUITMENT AD -EXECUTIVE ASSISTANT City 180.00 86409 01/07/2022 002044 DAPEER,ROSENBLIT & LITVAK LLP 19561 NOV 2021 SERVICES -CODE ENFORCEMENT City 8,461.50 12,538.31 19562 NOV 2021 SERVICES -PD City 4,076.81
86410 01/07/2022 000476 DEPARTMENT OF JUSTICE 548904 NOV 2021 LIVESCAN SERVICES City 224.00 465.00 NOV 2021 LIVESCAN SERVICES City 192.00
NOV 2021 LIVESCAN SERVICES City 49.00
86411 01/07/2022 000516 DOOLEY ENTERPRISES 61953 40 AUTO 230GR. RANGER T-SERIES JHP City 3,384.00 11,946.24 40 S&W 180 GR. RANGER T-SERIES JHP City 1,595.24
12GA. 9 PELLETS 00 BUCK, LOW RECOIL City 1,650.00
12 GA. 1OZ SLUG, LOW RECOIL City 282.50
223 55GR RANGER POINTED SOFT POINT City 4,864.00
9MM 147GR. RANGER T-SERIES JHP City 170.50
86412 01/07/2022 000591 FEDERAL EXPRESS CORPORATION 7-593-19944 12/01/21 SHIPPING SERVICES City 76.10 126.13 7-586-19125 11/29/21 SHIPPING SERVICES City 25.16
7-601-42607 12/13/21 SHIPPING SERVICES City 24.87
86413 01/07/2022 011764 FRONTIER COMMUNICATIONS OF CA 209-190-0052-041597 FIRE DIST- 861 BARSTOW RD Fire 870.02 2,678.76 256-2211 POLICE DEPT City 637.70
256-7571 DISASTER PREP City 319.87
209-148-0720 INFORMATION TECHNOLOGY City 130.42
9 12.d
Packet Pg. 87
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 256-1750 COMPUTER ROOM FAX City 127.63
256-6740 BARSTOW POLICE DEPT City 127.11
209-148-0922-061587 CORPORATION YARD City 84.17
256-7340 HENDERSON POOL City 70.54
256-2069 HARVEY HOUSE - DEDICATED LINE City 59.60
252-8789 SPORTSPARK - SNACK BAR City 55.82
256-3213 PUBLIC WORKS FAX LINE City 52.91
256-0369 PARK MAINTENANCE FAX LINE City 50.35
256-8749 FLEET City 50.35
255-2047 POLICE DEPT - MELISSA ST ANNEX FAX City 42.24
256-1528 FINANCE FAX LINE City 0.03
86414 01/07/2022 002325 HACH COMPANY 12792123 SENSOR SUPPLIES -WWTP City 1,398.43 4,290.67 12789932 HACH SENSOR SUPPLIES SOURCE City 1,128.29
12788953 HACH SENSOR SUPPLIES SOURCE City 1,128.29
12800883 SENSOR SUPPLIES SOLE SOURCE -WWTP City 635.66
86415 01/07/2022 003935 HESPERIA OUTDOOR POWER EQUIP 115292 REPAIRS ON PARKS EDGER TOOLS City 131.96 156.96 112752 HANDHELD BLOWER PISTONS -PW City 25.00
86416 01/07/2022 000763 HINDERLITER, DE LLAMAS & ASSOC SIN013366 Q2/2021 TRANSACTION TAX (60709) City 300.00 300.00 86417 01/07/2022 003791 INCONTACT 6965970 11/21/21-12/20/21 LONG DIST SVCS -PD City 441.60 441.60 86418 01/07/2022 012576 INFOSEND, INC. 202672 NOV 2021 COMMERCIAL PRINTING City 60.69 5,599.68 NOV 2021 COMMERCIAL PRINTING City 60.68
NOV 2021 COMMERCIAL POSTAGE City 160.56
NOV 2021 COMMERCIAL POSTAGE City 160.57
DEC 2021 COMMERCIAL INSERTS City 77.37
NOV 2021 RESIDENTIAL PRINTING City 487.61
NOV 2021 RESIDENTIAL PRINTING City 487.61
NOV 2021 RESIDENTIAL POSTAGE City 1,205.44
NOV 2021 RESIDENTIAL POSTAGE City 1,205.45
REDISTRICT INSIGHT City 558.63
INSERTS City 613.94
10 12.d
Packet Pg. 88
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 204417 DEC 2021 COMMERCIAL UB BILL City 64.84
DEC 2021 COMMERCIAL UB BILL City 64.85
DEC 2021 COMMERCIAL UB BILL City 160.52
DEC 2021 COMMERCIAL UB BILL City 160.52
DEC 2021 COMMERCIAL UB BILL City 70.40
86419 01/07/2022 012704 INSURANCE COMPANY, COLONIAL LIFE & ACCIDENT 57110641203198 DEC 2021 COLONIAL INSURANCE City 3,759.02 4,046.07 DEC 2021 COLONIAL INSURANCE ADJUSTMENTS City 287.05
86420 01/07/2022 010761 KAMAN INDUSTRIAL A532511 HEADWORKS FINE SCREEN SPRAY WATER City 1,190.08 1,216.99 Freight City 26.91
86421 01/07/2022 000961 LIEBERT, CASSIDY & WHITMORE 208564 NOVEMBER 2021 SERVICES City 162.50 162.50 86422 01/07/2022 000992 MOBILE OCCUPATION SERVICES INC 89635 PRE--EMPLOYMENT DRUG TEST City 125.00 125.00 86423 01/07/2022 012318 NOBEL SYSTEMS INC 15321 UPDATE NOBEL SYSTEMS SOFTWARE BY City 8,320.00 8,320.00 86424 01/07/2022 001229 PHOENIX GROUP 112021121 NOV. 2021 PARKING CITE PROCESSING -PD City 197.00 197.00 86425 01/07/2022 002749 PORAC LEGAL DEFENSE FUND 650160 LEGAL DEFENSE FUND -PD City 36.00 36.00 86426 01/07/2022 001257 PUBLIC EMP RETIREMENT SYSTEM 100000016655382 FY22 REPLACEMENT BENEFIT CONTRIBUTION City 3,476.28 3,476.28 86427 01/07/2022 003866 ROBERTSON'S 46200 CONCRETE FOR SIDEWALK REPAIRS City 506.77 577.42 45755 DISPOSAL OF BROKEN CONCRETE @ RIVERSIDE City 70.65 86428 01/07/2022 000814 SAN BERNARDINO COUNTY 26780 NOV 2021 HT & RADIO ACCESS MAINT City 108.00 8,100.01 NOV 2021 HT & RADIO ACCESS MAINT City 108.00
NOV 2021 HT & RADIO ACCESS MAINT City 108.00
NOV 2021 HT & RADIO ACCESS MAINT City 7,776.01
86429 01/07/2022 000409 SAN BERNARDINO, COUNTY OF 01032021 NOV 2021 COUNTY COURT FEES City 572.50 572.50 86430 01/07/2022 001397 SAN BNDO COUNTY SHERIFF'S DEPT R23338 JULY-NOV 2021 LIVESCAN LEASE MACHINE City 88.00 186.00 JULY-NOV 2021 LIVESCAN LEASE MACHINE City 60.00
JULY-NOV 2021 LIVESCAN LEASE MACHINE City 38.00
86431 01/07/2022 004125 SBCERA 010422 12/12/21-12/25/21 RETIREMENT -FIRE Fire 72,815.66 72,815.66 11 12.d
Packet Pg. 89
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 86432 01/07/2022 004876 SHREDYOURDOCS.COM 9818 DEC 2021 SHRED SVCS -CITY HALL City 78.00 78.00 86433 01/07/2022 001447 SILVER VALLEY PROPANE, INC. 30748 MCLB PROPANE SERVICES City 1,107.40 13,197.17 29965 MCLB PROPANE SERVICES City 1,087.80
29970 MCLB PROPANE SERVICES City 769.30
30751 MCLB PROPANE SERVICES City 678.65
30750 MCLB PROPANE SERVICES City 673.75
30323 MCLB PROPANE SERVICES City 612.50
30327 MCLB PROPANE SERVICES City 612.50
30755 MCLB PROPANE SERVICES City 568.40
30332 MCLB PROPANE SERVICES City 536.55
29960 MCLB PROPANE SERVICES City 490.49
29518 MCLB PROPANE SERVICES City 490.00
30328 MCLB PROPANE SERVICES City 490.00
30746 MCLB PROPANE SERVICES City 433.65
29523 MCLB PROPANE SERVICES City 426.30
29974 MCLB PROPANE SERVICES City 414.05
30321 MCLB PROPANE SERVICES City 411.60
29976 MCLB PROPANE SERVICES City 367.50
30753 MCLB PROPANE SERVICES City 343.00
30322 MCLB PROPANE SERVICES City 311.15
30334 MCLB PROPANE SERVICES City 276.85
30754 MCLB PROPANE SERVICES City 259.70
29962 MCLB PROPANE SERVICES City 235.20
29973 MCLB PROPANE SERVICES City 232.75
30744 MCLB PROPANE SERVICES City 225.40
30331 MCLB PROPANE SERVICES City 208.25
29966 MCLB PROPANE SERVICES City 188.65
12 12.d
Packet Pg. 90
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 29969 MCLB PROPANE SERVICES City 171.50
30743 MCLB PROPANE SERVICES City 164.15
30330 MCLB PROPANE SERVICES City 132.30
29964 MCLB PROPANE SERVICES City 112.70
29961 MCLB PROPANE SERVICES City 98.00
29516 MCLB PROPANE SERVICES City 67.13
86434 01/07/2022 001476 SOUTHERN CALIFORNIA EDISON CO 700398983474 861 BARSTOW RD Fire 2,364.67 5,298.92 2600 W MAIN ST Fire 434.95
29780 US HIGHWAY -STORAGE UNIT Fire 20.09
333221 I ST -CELL TOWER Fire 1,160.88
EE/OBF INSTALLMENT CHARGE 8322 Fire 236.46
700629301587 STRINGHAM PARK City 1,046.99
700066231442 RIMROCK & MONTEREY LANDSCAPE City 17.44
700077581856 RIMROCK MEDIAN LANDSCAPE City 17.44
86435 01/07/2022 001482 SOUTHWEST GAS CORP. 910000543236 FIRE DIST361 - 861 BARSTOW RD Fire 560.55 1,436.14 910000543237 COMMUNITY CENTER City 463.73
910000769274 MENTAL HEALTH BUILDING City 241.00
910000625200 SPORTSPARK UNIT #1 City 159.86
910000625197 SPORTSPARK City 11.00
86436 01/07/2022 001487 SPARKLE AUTO LAUNDRY 3530 NOV 2021 (54) CAR WASHES -PD City 539.46 539.46 86437 01/07/2022 012632 SPECPRO PROFESSIONAL SERVICES INV-0001900459 10/28/21-11/27/21 ANIMAL CONTROL City 38,360.85 38,360.85 86438 01/07/2022 011232 STREET DECOR, INC 32107 2021 MILITARY BANNERS City 1,542.33 1,542.33 86439 01/07/2022 001362 SWRCB WD-0192251 07/01/21-06/30/22 ANNUAL PERMIT City 39,560.00 42,886.00 WD-0192314 PERMIT TO OPERATE SWRCB 010121-063022 City 3,326.00 86440 01/07/2022 001862 TERMINIX PROCESSING CENTER 414741656 NOV 2021 PEST CONTROL -PD ANNEX City 64.00 64.00 86441 01/07/2022 004878 THAT'S GREAT NEWS, LLC 851722 WALL PLAQUE -IGSA NEWS ARTICLE City 224.44 224.44 13 12.d
Packet Pg. 91
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 86442 01/07/2022 012666 THE ECOHERO SHOW LLC 1844 ECOHERO RECYCLING SHOW City 1,700.00 1,700.00 86443 01/07/2022 001591 TIME WARNER CABLE 8448410960085185 INFO TECH- T-1 INTERNET PROVIDER City 1,450.00 1,766.41 8448410960057689 PROF FIRE ASSOCIATION - FIRE DIST Fire 104.65 PROF FIRE ASSOCIATION - FIRE DIST City 138.71
8448410960402828 POLICE DEPT - CABLE SERVICES City 73.05 86444 01/07/2022 001591 TIME WARNER CABLE 8448410960560070 CORP YARD CIRCUIT -CITY HALL SIDE City 502.33 2,168.73 8448410960545873 CORP YARD TO CITY HALL FIBER CONNECTION City 502.33 8448410960545865 CITY HALL TO FIRE 3 CIRCUIT City 400.55 8448410960545915 FIRE 3 TO CITY HALL CIRCUIT City 400.55 8448410960551319 PARK AND REC TEEN CENTER WIFI City 362.97 86445 01/07/2022 012239 TRIO-VISION, LLC V029885 SMALL CRAWLER REPLACEMENT CAMERA SOLE City 7,500.00 7,575.00 Freight City 75.00
86446 01/07/2022 001621 UNDERGROUND SERVICE ALERT DSB20206304 JAN 22 CA REGULATORY FEES City 152.15 583.60 DSB20204662 OCT 2021 CA REGULATORY FEES City 152.15
DSB20205212 NOV 2021 CA REGULATORY FEES City 152.15
1220210039 JAN 22 BAR61 NEW TICKET CHARGES City 127.15
86447 01/07/2022 012175 UNIFIRST CORPORATION 3251938650 MCLB UNIFORM SERVICES City 648.83 2,945.00 3251741172 MCLB UNIFORM SERVICES City 648.83
3251743751 MCLB UNIFORM SERVICES City 648.83
3251746294 MCLB UNIFORM SERVICES City 648.83
3251743723 UNIFORM SERVICES -WWTP City 116.56
3251748839 UNIFORM SERVICES -WWTP City 116.56
3251746265 UNIFORM SERVICES -WWTP City 116.56
86448 01/07/2022 011464 V & V MANUFACTURING INC 54270 CHIEF BADGE -PD City 252.19 252.19 14 12.d
Packet Pg. 92
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 07, 2022 AP RUN 86449 01/07/2022 001655 VICTOR VALLEY TRANSIT AUTH 010422 DEC 2021 FT IRWIN/MEGA BUS PASSES City 1,440.00 1,440.00 86450 01/07/2022 001662 VULCAN MATERIALS COMPANY 73159056 ASPHALT FOR STREETS City 177.67 177.67 86451 01/07/2022 001705 XEROX FINANCIAL SERVICES LLC 2947396 11/21/21-12/20/21 PRINTER LEASE City 3,170.30 4,514.44 2980682 11/04/21-01/03/22 PD PRINTER LEASE City 1,344.14 TOTALS 692,399.37 692,399.37
TOTALS BY AGENCY City 604,327.95
Fire 88,071.42
Successor Agency -
TOTAL EXPENDITURES 01/07/22 692,399.37
15 12.d
Packet Pg. 93
Attachment: 010722 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 785 01/21/2022 001478 GOLDEN STATE WATER COMPANY 14658448023 WWTP- 2200 RIVERSIDE DR, 2" METER City 464.81 2,342.31 83651831634 TRUCK FILL - 2200 W MAIN ST, 2" METER City 312.63 TRUCK FILL - 2200 W MAIN ST, 2" METER City 133.99
54742552323 OPAL @ RIMROCK RD- 2" METER City 312.64
OPAL @ RIMROCK RD- 2" METER City 133.98
73808907999 WWTP- 2200 RIVERSIDE DR, 2" METER City 422.23 95034300004 1320 BARSTOW- MEDIAN 75 N, 1" METER City 418.45 07049000008 1320 BARSTOW MEDIAN 300 N, 1" METER City 143.58 86452 01/21/2022 002360 ELLIS FENCE CO, INC 6830 FENCE PARTS FOR AGATE & OPAL CHANNEL City 193.54 193.54 86453 01/21/2022 004284 ENTERPRISE FLEET MANAGEMENT JAN2022 JAN 2022 -FLEET LEASE GENERAL FUND City 8,214.65 23,723.28 JAN 2022 -FLEET LEASE POLICE City 3,858.18
JAN 2022 -FLEET LEASE MEASURE Q City 8,208.00
JAN 2022 -FLEET LEASE FIRE MEASURE Q City 1,445.46
JAN 2022 -FLEET LEASE FIRE Fire 72.25
JAN 2022 -FLEET LEASE WASTEWATER City 1,924.74
86454 01/21/2022 000590 FARMER BROTHERS CO 90300481 COFFEE/CREAMER -STREET DEPT City 304.51 304.51 86455 01/21/2022 011545 KLEINFELDER, INC 1357954 NOV 2021 N. 1ST AVE OVERHEAD PSE PHASE City 74,253.86 156,125.92 NOV 2021 N. 1ST AVE OVERHEAD PSE PHASE City 9,620.38
1354079 OCT 2021 N. 1ST AVE OVERHEAD PSE PHASE City 63,964.41 OCT 2021 N. 1ST AVE OVERHEAD PSE PHASE City 8,287.27
86456 01/21/2022 000998 MAESTAS, MARILYN 010822 DANA SECURITY DEPOSIT -MAESTAS City 150.00 150.00 86457 01/21/2022 004143 MCNELIS, JOHN JANUARY2022 RETIREE HEALTH INSURANCE REIMB Fire 600.00 600.00 86458 01/21/2022 011608 NURSERY PRODUCTS LLC 26886 DEC 2021 HAULING/DISPOSING BIOSOLIDS City 10,202.27 10,202.27 86459 01/21/2022 004206 ROSS, RICHARD JANUARY2022 RETIREE HEALTH INSURANCE REIMB Fire 600.00 600.00 86460 01/21/2022 004080 SYSCO RIVERSIDE INC 320494580 SNACK BAR ITEMS -SPORTS PARK City 1,074.76 1,828.04 320484661 SNACK BAR ITEMS -SPORTS PARK City 562.48
320437083 SNACK BAR ITEMS -SPORTS PARK City 97.30
320442916 SNACK BAR ITEMS -SPORTS PARK City 93.50

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 21, 2022 AP RUN 1 12.e
Packet Pg. 94
Attachment: 012122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 21, 2022 AP RUN 86461 01/21/2022 003229 AFLAC 442643 DECEMBER 2021 VOLUNTARY INSURANCE City 2,252.67 2,252.67 86462 01/21/2022 012435 ALL AMERICAN SPORTS CORP 60442442 RIDDEL FOOTBALL HELMETS City 8,221.51 8,643.96 Freight City 422.45
86463 01/21/2022 012714 AMTEK CONSTRUCTION 011822 CWMP REFUND PERMIT BCAD-21-0043 City 4,600.00 4,600.00 86464 01/21/2022 003231 ARAMARK UNIFORM SERVICES 588000365920 MATS & MOP SERVICE -COMMUNITY CTR City 53.52 53.52 86465 01/21/2022 000141 BARSTOW INDUSTRIAL SUPPLY CO. 82289 TOOLS FOR VIRGINIA WY/BARSTOW RD City 48.41 105.23 82219 BATTERIES -CORP YARD City 29.08
82218 PAINT TO COVER GRAFFITI City 14.51
82223 TOLLS SUPPLIES FOR BROKEN VALVE City 13.23
86466 01/21/2022 000293 CA TOOL & WELDING SUPPLY 649746 CARBON DIOXIDE -CORP YARD City 90.26 90.26 86467 01/21/2022 012687 CALEPA BPD 19-2969 ASSET FORFEITURE BPD CASE 19-2969 City 8.34 8.34 86468 01/21/2022 004109 CALPERS LONG TERM CARE PROGRAM 14243109 FEB 2022 LT CARE PROGRAM -ROWE City 990.58 990.58 86469 01/21/2022 001942 CLEMMER SERVICES I18258 ICE MACHINE REPAIR -SPORTSPARK City 1,983.80 2,405.31 I19215 HVAC REPAIR -PLANNING DEPT City 285.51
I17525 ICE MACHINE DIAGNOSTIC -SPORTSPARK City 136.00
86470 01/21/2022 012715 EDWARD, DAVID 011822 12/17/21-01/08/22 ADPP PAYMENT City 2,821.10 2,821.10 86471 01/21/2022 003397 ELITE CUSTOM PRINTS 01182022 SCREEN PRINT LOGO ON VESTS -ST DEPT City 105.00 105.00 86472 01/21/2022 011819 FIDELITY SECURITY LIFE 165098734 JANUARY 2022 VISION INSURANCE City 1,497.25 1,608.00 JANUARY 2022 VISION INSURANCE ADJUSTMENTS City 110.75
86473 01/21/2022 011764 FRONTIER COMMUNICATIONS OF CA 256-3531 CENTRAL SERVICES - CITY MAIN LINE City 954.23 1,874.41 255-2404 HARVEY HOUSE - ALARM LINES City 183.08
252-2538 WWTP- 2200 RIVERSIDE DR City 150.18
252-9273 SPORTSPARK City 140.55
2 12.e
Packet Pg. 95
Attachment: 012122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 21, 2022 AP RUN 256-5621 COMMUNITY CENTER FAX LINE City 122.81
256-1253 PERSONNEL FAX LINE City 111.27
256-4472 CITY MANAGER'S FAX City 66.83
255-2793 COMMUNITY CENTER FAX LINE City 55.51
256-8253 HAZARDOUS WASTE BIN City 49.35
255-9063 ECONOMIC DEVELOPMENT FAX LINE City 40.60
86474 01/21/2022 004230 GUARDIAN 011922 JAN 2022 GUARDIAN INSURANCE City 2,332.40 15,196.85 JAN 2022 GUARDIAN INSURANCE ADJUSTMENTS City (110.46)
JAN 2022 -DENTAL PPO City 7,926.50
JAN 2022 -DENTAL PPO ADJUSTMENTS City (19.91)
JAN 2022 -LTD City 1,887.92
JAN 2022 -LTD ADJUSTMENTS City 95.25
JAN 2022 -DENTAL HMO City 1,071.06
JAN 2022 -BUY UP City 269.31
JAN 2022 -BUY UP ADJUSTMENTS City 54.20
JAN 2022 -TERM City 1,690.13
JAN 2022 -TERM ADJUSTMENTS City 0.45
86475 01/21/2022 012719 LOPEZ, YVONNE 011822 CHEER REFUND -LOPEZ City 207.00 207.00 86476 01/21/2022 012397 MASTERS REFRESHMENT SERVICES 011822 DEC 2021 REPLACEMENT WATER City 295.85 295.85 86477 01/21/2022 012717 MIRANDA, HENRI 011822 HH DEPOSIT REFUND -MIRANDA City 750.00 750.00 86478 01/21/2022 012713 PALMER, MACKENZIE 011822 CHEER REFUND City 187.00 187.00 86479 01/21/2022 011032 PARS 4946 NOV 2021 PARS FEES City 459.47 459.47 86480 01/21/2022 001370 SAN BERNARDINO CO FIRE DEPT BAR322CC JAN-MAR 2022 HOUSEHOLD HAZARDOUS WASTE City 5,670.30 5,670.30 86481 01/21/2022 001382 SAN BNDO CO DISTRICT ATTORNEY BPD 19-2969 ASSET FORFEITURE BPD CASE 19-2969 City 83.39 83.39 86482 01/21/2022 001398 SAN BNDO COUNTY SUPERIOR COURT BPD 19-2969 ASSET FORFEITURE BPD CASE 19-2969 City 525.00 525.00 86483 01/21/2022 004125 SBCERA 011822 12/26/21-01/08/22 RETIREMENT -FIRE Fire 79,679.47 79,679.47 86484 01/21/2022 001385 SBDA BPD 19-2969 ASSET FORFEITURE BPD CASE 19-2969 City 59.00 59.00 86485 01/21/2022 001447 SILVER VALLEY PROPANE, INC. 31278 MCLB PROPANE SERVICES City 806.05 4,324.27 3 12.e
Packet Pg. 96
Attachment: 012122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 21, 2022 AP RUN 31275 MCLB PROPANE SERVICES City 732.31
31277 MCLB PROPANE SERVICES City 729.12
31282 MCLB PROPANE SERVICES City 668.85
31273 MCLB PROPANE SERVICES City 433.90
31271 MCLB PROPANE SERVICES City 277.10
31281 MCLB PROPANE SERVICES City 270.97
31272 MCLB PROPANE SERVICES City 218.79
31280 MCLB PROPANE SERVICES City 187.18
86486 01/21/2022 001476 SOUTHERN CALIFORNIA EDISON CO 700238662985 WWTP- 2200 RIVERSIDE DR City 17,999.20 34,443.68 700148111364 8003543569 -CITY HALL City 4,046.73
8003544795 -900 S AVE H / CORP YARD City 836.80
8003555384 -72 BARTOW & RIMROCK City 41.85
8000832361 -72 MAIN & ROBERTA City 44.54
8000832580 -72 CAL & MAIN SIGNALS City 67.65
8000832821 -W MAIN & I15 SIGNALS City 37.55
8004570139 -2802 LENWOOD RD SIGNAL City 99.73
8000293590 -750 E RIMROCK SIGNALS City 22.23
8000753289 -920 E RIMROCK SIGNALS City 22.23
8002032248 -1201 MURIEL, LS3 City 17.71
8001123488 -2218 MURIEL AVE City 16.94
EE/OBF LOAN ID 8326 City 449.30
8000251338 HARVEY HOUSE - 685 N 1ST AVE #HM City 1,982.82 700496482521 COMMUNITY CENTER - 841 BARSTOW RD City 1,944.57 700135793576 8001651305 -AL VIGIL SWIM CENTER City 1,406.38 700135793576 8001598767 -DANA PARK BUILDING City 428.90 8001626902 -LILLIAN PARK BALLFIELD City 13.48
8001627091 -LILLIAN PARK SNACKBAR City 17.49
8001636309 -72 FLORA-G City 790.19
8001636509 -72 H NANCY BALLFIELD City 11.49
8001638603 -JASPER PARK BUILDING City 41.03
8001639065 -JASPER PARK City 16.65
8001639794 -500 H ST SOCCER FIELDS City 17.80
8001650319 -K STREET PARK City 17.63
8001651058 -H STREET PARK City 16.65
8002055287 -VETERANS PKWY SPKLR City 17.49
8004520184 HARVEY HOUSE - 685 N 1ST AVE #PL City 562.87 700611940409 3603 W MAIN ST #B City 379.62
700465976122 POLICE DEPT- MELISSA ST ANNEX City 284.82
4 12.e
Packet Pg. 97
Attachment: 012122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 21, 2022 AP RUN 8002564791 HARVEY HOUSE - 685 1ST AVE #I City 264.54
700238839811 RIVERSIDE @ YUCCA LIGHTS City 223.32
8000833030 CORPORATION YARD City 220.12
700350507019 HARVEY HOUSE- 685 N 1ST AVE #E City 75.49
HARVEY HOUSE - 685 N 1ST AVE #F City 87.67
HARVEY HOUSE - 685 N 1ST AVE #C City 40.45
8002575020 HARVEY HOUSE -ROUTE 66 MUSEUM City 166.35
8004336313 HARVEY HOUSE - 685 N 1ST ST City 150.79
700497948736 K STREET PARK City 148.13
700158829056 24899 MAIN ST- SIGNAL City 66.26
2846 LENWOOD RD - LIGHT GS-1 City 70.03
700010111484 1002 E ARMORY RD City 75.16
1082 L STREET City 59.66
8002783603 HARVEY HOUSE - 685 N 1ST AVE, #MA City 107.59 8002564298 HARVEY HOUSE - 685 FIRST ST #H City 104.59
700612086111 3603 W MAIN ST - SIGNAL City 94.21
700497722202 FOGLESONG PARK City 85.99
700030573030 ELECTRIC POND 3 2200 RIVERSIDE DR City 84.95 700073416819 VARIOUS STREET LAMPS- LENWOOD RD City 75.16 8003543204 TRAFFIC SIGNALS - MAIN & 2ND City 60.77
700334574868 STREET LAMP- 1082 L STREET TC-1 City 59.05 8003084860 HARVEY HOUSE - 685 N 1ST AVE, #PN City 58.50 700178236029 555 SOUTH 7TH STREET City 55.10
700496467464 DANA PARK -UPPER LIGHTS City 50.91
700496432001 DANA PARK - PARKING LOT LAMPS City 47.04
700497829003 STURNACLE PARK City 40.81
700448629993 LANDSCAPE -72 TRINITY City 17.44
LANDSCAPE -2001 NELSON AVE City 17.44
700014422227 HOLIDAY LIGHTING-540 1/2 W MAIN ST City 34.52 700310255049 553 W. MAIN ST/B HILL LIGHTS City 32.05 5

12.e
Packet Pg. 98
Attachment: 012122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 21, 2022 AP RUN 700497772419 STURNACLE PARK City 25.13
700497876792 JASPER PARK City 24.52
700497624592 LILLIAN PARK City 21.42
700496300039 DANA PARK - STREET LAMPS City 20.50
700497920343 SOCCER FIELDS -500 H ST City 13.80
700499146381 800 BARSTOW RD -TENNIS COURTS City 11.88
86487 01/21/2022 001482 SOUTHWEST GAS CORP. 910000105833 CITY HALL City 767.04 767.04 86488 01/21/2022 001486 SPARKLETTS 9218240 010122 DEC 21 DRINKING WATER -CITY STAFF City 387.80 387.80 86489 01/21/2022 001520 STATE TREASURER BPD 19-2969 ASSET FORFEITURE BPD CASE 19-2969 City 200.15 200.15 86490 01/21/2022 001862 TERMINIX PROCESSING CENTER 415703949 DEC 21 PEST CONTROL -PD ANNEX City 64.00 64.00 86491 01/21/2022 001591 TIME WARNER CABLE 8448410960562720 PEG CHANNEL 6 CITY SIDE City 484.41 1,117.93 8448410960563033 PEG CHANNEL 6 -SPECTRUM SIDE City 425.49 8448410960255887 CITY HALL CABLE SERVICES City 208.03
86492 01/21/2022 001591 TIME WARNER CABLE 8448410960402836 FIRE STA 361, 861 BARSTOW RD Fire 119.88 846.51 FIRE STA 361, 861 BARSTOW RD City 156.62
8448410960399453 HARVEY HOUSE - INTERNET City 219.99
8448410960402851 PUBLIC WORKS - CABLE SERVICES City 144.05 8448410960402844 COMMUNITY CENTER - CABLE SERVICES City 115.98 8448410960348880 FIRE DIST #363 - INTERNET ACCESS Fire 89.99 86493 01/21/2022 012175 UNIFIRST CORPORATION 3251751394 UNIFORM SERVICES -WWTP City 120.87 237.43 3251754009 UNIFORM SERVICES -WWTP City 116.56
86494 01/21/2022 000635 VERIZON 470603320-00001 FIRE DIST CELL PHONES Fire 589.24 589.24 86495 01/21/2022 012718 WEBB, MARISSA 011822 YOUTH BASKETBALL REFUND -WEBB City 40.00 40.00 86496 01/21/2022 002363 ZIEMER, ANDREW 12152021reissue 12/13/21 PLANNING COMM. MEETING City 100.00 100.00 6 12.e
Packet Pg. 99
Attachment: 012122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 21, 2022 AP RUN TOTALS 367,859.63 367,859.63
TOTALS BY AGENCY City 286,108.80
Fire 81,750.83
Successor Agency -
TOTAL EXPENDITURE 01/21/22 367,859.63
7 12.e
Packet Pg. 100 Attachment: 012122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 784 01/28/2022 001257 PUBLIC EMP RETIREMENT SYSTEM 100000016655382REISS FY22 REPLACEMENT BENEFIT CONTRIBUTION City 3,476.28 3,476.28 786 01/28/2022 012544 CA DEPT OF TAX AND FEE ADMIN 0023527289 2021 SALES TAX: USE TAX RETURN City 537.00 537.00 787 01/28/2022 001478 GOLDEN STATE WATER COMPANY 06241300000 DANA PARK BLDG - 4" METER City 2,543.32 15,638.66 14719300007 1601 RIMROCK RD- 4" METER City 2,027.64
36241300007 FOGLESONG PARK - 300 G ST, 4" METER City 1,833.12 08241300006 K ST PARK - 34074 K ST, 2" METER City 1,135.66 86241300002 LILLIAN PARK- 901 BIGGER ST, 2" METER City 914.58 77241300001 STURNACLE PARK - 2" METER City 804.63
79114100005 CORP YARD - 900 S H ST - 3" METER City 782.36 47241300004 800 S H ST- SOCCER FIELDS, 2" METER City 741.20 37241300005 800 S H ST- SOCCER FLD LOT, 2" METER City 622.81 68114100008 FIRE DIST - 861 BARSTOW RD - 2" METER Fire 622.81 88114100006 CITY HALL - 220 MT VIEW, 3" METER City 583.42 57241300003 JASPER PARK - 2" METER City 555.16
84114100005 LANDSCP PROJ - E MAIN ST, 2" METER City 373.32 23400400000 2800 GUADALUPE DR,#D- 2" METER City 335.26
07632635475 200' WEST OF HIGGINS - 1" METER City 245.17 38114100001 2001 1/2 TRINITY AVE - 2" METER City 238.01 73115873769 900 AVENUE H - 2" METER City 231.76
87241300000 DANA PARK EAST- 2" METER City 229.55
85260253449 MONTERREY @ STARLIGHT, 2" METER City 227.54 06232234572 453 AVENUE A - 2" METER City 156.32
453 AVENUE A - 2" METER City 66.99
48770971645 200' W OF MONTEREY- 1" METER City 169.05
45462902029 75' WEST OF HARVARD- 1" METER City 71.79
17893306674 100' W OF BROADWAY - 1" METER City 71.79
42590400000 2750 GUADALUPE DR - 5/8" METER City 27.91
07606215163 2800 FP GUADALUPE DR (B) METER Fire 14.16

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 28, 2022 AP RUN 1 12.f
Packet Pg. 101 Attachment: 012822 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 28, 2022 AP RUN 29091421114 2800 FP GUADALUPE DR (A) METER Fire 13.33
86611 01/28/2022 012599 LOCAL EQUITY, LLC 112022 JAN 2022 ECON DEV. TECHNICAL ASSISTANCE City 6,000.00 6,000.00 86612 01/28/2022 012725 STATE OF CALIFORNIA 2021-2002 SBCERA REFINANCING -PENSION OBLIGATION City 2,061.47 2,061.47 86613 01/28/2022 001625 U.S. BANK 001625 RDA BOND INTEREST PYMT Successor Agency 19,148.99 19,148.99 86614 01/28/2022 002177 BURRTEC WASTE INDUSTRIES INC. 01252022 NOV/DEC 2021 RESIDENTIAL HAULER FEE City 177,204.22 347,249.07 012522 DEC 2021 COMMERCIAL HAULER FEE City 170,044.85
86615 01/28/2022 000598 FIRST AMERICAN TITLE COMPANY 012522 PADILLA/420 FEMORE/LIEN OVER PYMT City 504.34 504.34 86616 01/28/2022 011764 FRONTIER COMMUNICATIONS OF CA 209-148-0720 INFORMATION TECHNOLOGY City 130.42 236.37 256-0216 PARK & REC City 64.14
255-2047 POLICE DEPT - MELISSA ST ANNEX FAX City 41.81
86617 01/28/2022 004141 LIFE ASSIST INC. 1137286 MEDICAL SUPPLIES Fire 1,763.36 3,306.82 1137265 MEDICAL SUPPLIES -FIRE Fire 912.71
1138558 MEDICAL SUPPLIES -FIRE Fire 630.75
86618 01/28/2022 011500 LSL CPA 47770 FY21 ANNUAL AUDIT/STREET REPORT City 4,057.50 7,823.00 FY21 ANNUAL AUDIT/STREET REPORT Fire 1,536.50
FY21 ANNUAL AUDIT/STREET REPORT City 289.00
FY21 ANNUAL AUDIT/STREET REPORT City 970.00
FY21 ANNUAL AUDIT/STREET REPORT City 970.00
86619 01/28/2022 001020 MGT OF AMERICA, LLC 41850 Q2/FY22 SB 90 CLAIMS City 750.00 750.00 86620 01/28/2022 012720 PROVIDENT TITLE COMPANY 012522 OVERPAYMENT LIEN/34590 CAMINO REAL City 164.48 164.48 2 12.f
Packet Pg. 102 Attachment: 012822 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 28, 2022 AP RUN 86621 01/28/2022 001873 SBC - TAX COLLECTOR 1800000834 FY21 ANNUAL AUDIT CONFIRMATION City 136.00 136.00 86622 01/28/2022 001482 SOUTHWEST GAS CORP. 910000105833 CITY HALL City 2,519.12 8,525.78 910000543236 FIRE DIST361 - 861 BARSTOW RD Fire 1,719.41 910000784754 CORPORATION YARD City 1,654.46
910000625294 FIRE DIST 363 - 2600 W MAIN ST Fire 720.89 910000769274 MENTAL HEALTH BUILDING City 595.44
910000543237 COMMUNITY CENTER City 506.86
910000001867 WWTP- 2200 RIVERSIDE DR City 432.12
910000303011 DANA PARK BUILDING City 262.52
910000625200 SPORTSPARK UNIT #1 City 79.24
910000345965 JASPER FIRE DEPT BUILDING City 12.72
910000561911 JASPER PARK BUILDING City 11.00
910000625197 SPORTSPARK City 11.00
910000107299 FOGLESONG PARK BUILDING City 1.00
86623 01/28/2022 001362 SWRCB SW-0223196 OCT21 - SEPT22 CA WATER REC. BOARD FEES City 10,602.00 10,602.00 86624 01/28/2022 001591 TIME WARNER CABLE 8448410960085185 INFO TECH- T-1 INTERNET PROVIDER City 1,450.00 1,905.75 8448410960057689 PROF FIRE ASSOCIATION - FIRE DIST Fire 104.65 PROF FIRE ASSOCIATION - FIRE DIST City 138.71
8448410960265639 CITY HALL - CABLE SERVICES City 212.39 86625 01/28/2022 001591 TIME WARNER CABLE 8448410960560088 CITY SIDE CIRCUIT TO POOL City 400.55 411.49 8448410960546079 POOL CIRCUIT TO CITY SIDE PORT City 10.94 86626 01/28/2022 001705 XEROX FINANCIAL SERVICES LLC 300988 12/21/21-01/20/22 PRINTER LEASE City 3,170.30 3,170.30 TOTALS 431,647.80 431,647.80
TOTALS BY AGENCY City 404,460.24
Fire 8,038.57
Successor Agency 19,148.99
TOTALS EXPENDITURES 01/28/22 431,647.80
3 12.f
Packet Pg. 103 Attachment: 012822 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 86497 01/31/2022 002092 ALCANTARA, RUDOLPH FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86498 01/31/2022 002165 ARGUETA, LINDA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86499 01/31/2022 011257 AVILES, ANGEL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 260.00 260.00 86500 01/31/2022 012442 BARBOUR, BELINDA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86501 01/31/2022 010910 BARNES, LORRAINE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86502 01/31/2022 011258 BAUTISTA, PATRICIA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86503 01/31/2022 000789 BECKNELL, KENNETH FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86504 01/31/2022 011260 BELLOMY, MICHAEL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 255.84 255.84 86505 01/31/2022 011261 BERRY, JOANN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86506 01/31/2022 011262 BIZZLE, RALPH FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86507 01/31/2022 011263 BLACKWELL, JEAN K FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86508 01/31/2022 011264 BOYD, JOYCE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86509 01/31/2022 011265 BROWN, BARBARA L FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86510 01/31/2022 000203 BROWN, MICHAEL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86511 01/31/2022 011266 BUBIER, JEFFREY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86512 01/31/2022 011267 BURCHETT, MARJORIE M. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.25 232.25

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 1 12.g
Packet Pg. 104 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 86513 01/31/2022 000254 CALIBOSO, DANTE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86514 01/31/2022 003513 CARDENAS, MICHAEL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86515 01/31/2022 012351 CARTER, MARGARET FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86516 01/31/2022 011269 CEDILLO, ROBERT L. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86517 01/31/2022 011270 CHAVIRA, RUTH DIANE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86518 01/31/2022 011513 COLE, STEPHEN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86519 01/31/2022 011271 CONDER, LYNDA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86520 01/31/2022 011272 COOPER, JAMES R. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86521 01/31/2022 011891 CORDOVA, LAURIE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86522 01/31/2022 000401 COUSINO, JOANNE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86523 01/31/2022 011319 CUNNINGHAM, KATHLEEN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86524 01/31/2022 011320 CURNUTTE, VELMA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86525 01/31/2022 012180 DAHLEM, NANCY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86526 01/31/2022 000443 DALE, LAWRENCE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86527 01/31/2022 011892 DEWYER, ROBERTA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 2 12.g
Packet Pg. 105 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 86528 01/31/2022 011274 DICKERSON, MARIAN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86529 01/31/2022 011321 ERIKSEN, BETTY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86530 01/31/2022 000573 ESPINOZA SR., ANDREW FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 401.00 401.00 86531 01/31/2022 002304 FLORES, DOROTHEA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86532 01/31/2022 001451 FRANCIS, DIANA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86533 01/31/2022 000619 FRANEY, MARK K. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86534 01/31/2022 000395 GALLEGOS-CORDERO, JOHN A FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86535 01/31/2022 011275 GAZZAR, ALBERT FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86536 01/31/2022 000308 GENTRY, ANITA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 145.65 145.65 86537 01/31/2022 000649 GERARDI, MARK FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86538 01/31/2022 002279 GOMEZ, JOE D. MARCH2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86539 01/31/2022 012443 GORDON, TANYA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86540 01/31/2022 000691 GRIEGO, LEO FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 401.00 401.00 86541 01/31/2022 000861 HACKBARTH-MCINTYRE, JULIE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86542 01/31/2022 011277 HANNA, LUPE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86543 01/31/2022 000707 HARPOLE, RICHARD FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 3 12.g
Packet Pg. 106 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 86544 01/31/2022 011278 HAWES, DALLAS C FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86545 01/31/2022 004234 HERNANDEZ, MARJORIE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86546 01/31/2022 011279 HIBBETTS, ARTHUR FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86547 01/31/2022 011280 HIBBETTS, SHIRLEY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86548 01/31/2022 000752 HIGGERSON, KIRTLEY I. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 245.96 245.96 86549 01/31/2022 000944 HILL, LESLIE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86550 01/31/2022 002137 HOWARD, LEE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86551 01/31/2022 011596 HUNTER, MICHAEL P FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86552 01/31/2022 000844 JAMES, HERMINIA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86553 01/31/2022 011282 JARMAN, JIMMIE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86554 01/31/2022 011283 JONES, KIYOKO FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86555 01/31/2022 011285 KENNEDY, LORELLA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 145.65 145.65 86556 01/31/2022 011286 KENNEDY, SANDRA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86557 01/31/2022 011287 KERSTEN, PETER FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86558 01/31/2022 011288 KIRBY, STEPHEN C. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 4 12.g
Packet Pg. 107 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 86559 01/31/2022 000898 KULSETH, MARLOWE K. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86560 01/31/2022 011289 KURTH, ALVIN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86561 01/31/2022 002076 LENDWAY, PATRICK FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 145.65 145.65 86562 01/31/2022 000968 LINDLEY, JAMES N. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86563 01/31/2022 011291 LOPEZ, BONI FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 255.84 255.84 86564 01/31/2022 011292 LOPEZ, DOROTHY A FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86565 01/31/2022 000998 MAESTAS, MARILYN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86566 01/31/2022 001022 MAULDIN, MARK A. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86567 01/31/2022 001037 MCMICHAEL, CAROLE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86568 01/31/2022 012547 MISCHEL, DONALD FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86569 01/31/2022 002439 MORRIS, VERNON FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86570 01/31/2022 011295 MOSER-MORRIS, PATRICIA J. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86571 01/31/2022 002116 MURPHY, MARK FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 211.19 211.19 86572 01/31/2022 011236 NOTTINGHAM, HARLEY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86573 01/31/2022 011299 PADDACK, RONALD FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 5 12.g
Packet Pg. 108 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 86574 01/31/2022 011029 PELLMAN, CARROLL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86575 01/31/2022 012331 PERALTA, TERRI FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86576 01/31/2022 001254 PTAK, RICHARD A. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86577 01/31/2022 001293 RAMIREZ JR., ALBERT FEBRUARY2022 FEB 2022 HEALTH INSURANCE REIMB City 451.00 1,359.00 JAN 2022 HEALTH INSURANCE REIMB City 451.00
DEC 2021 HEALTH INSURANCE REIMB City 457.00
86578 01/31/2022 012417 RATELLE, MONA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 153.53 153.53 86579 01/31/2022 011303 REED, SHIRLEY A. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86580 01/31/2022 011304 REKWARD, RUSSELL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86581 01/31/2022 001317 RILEY, JENNIFER FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86582 01/31/2022 011305 ROBERTSON, ROSE DALLEEN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86583 01/31/2022 012573 RODRIGUEZ, CECILIA FEBRUARY2022 RETIRRE HEALTH INSURANCE REIMB City 232.94 232.94 86584 01/31/2022 003628 ROWE, RICHARD FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 614.88 614.88 86585 01/31/2022 011308 SESSIONS, CAROL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86586 01/31/2022 002409 SHIPLEY, ERNEST FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86587 01/31/2022 001439 SHIPLEY, LYNN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86588 01/31/2022 001919 SHIPLEY, MIKE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 6 12.g
Packet Pg. 109 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 86589 01/31/2022 011309 SLUDER, DONNA FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 211.19 211.19 86590 01/31/2022 004235 SPILLER, WILLIAM FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86591 01/31/2022 000399 STAPP, MARY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86592 01/31/2022 002094 STEWART, MICHAEL FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 279.57 279.57 86593 01/31/2022 011310 STOLTE, PATRICIA A. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86594 01/31/2022 011763 TAN, LANNIO FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86595 01/31/2022 001578 THOMAS, JEFFERY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 401.00 401.00 86596 01/31/2022 001594 TORO, ALBERT FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86597 01/31/2022 011205 URTIAGA, EUGENE FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86598 01/31/2022 011893 VASQUEZ, MARK FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86599 01/31/2022 000754 VOEGELI, CARMEN FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86600 01/31/2022 011313 WARREN, JIMMIE W. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 86601 01/31/2022 011314 WEBB, ELGENIA M. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86602 01/31/2022 001686 WEEKS, KENNETH FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 305.10 305.10 86603 01/31/2022 012652 WILHELM, DENNIS FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 7 12.g
Packet Pg. 110 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2022 AP RUN 86604 01/31/2022 011316 WILLETTE, RICHARD FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 232.94 232.94 86605 01/31/2022 001698 WILLETTS, CHARLES FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86606 01/31/2022 012156 ZAMORA, SR., RONALD FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86607 01/31/2022 012352 MASSIMINI, MICHAEL S. FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 451.00 451.00 86608 01/31/2022 012372 PINKUS, MARY FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 426.56 426.56 86609 01/31/2022 001455 SMITH, ERNEST FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 280.27 280.27 86610 01/31/2022 003142 WEST, HOWARD FEBRUARY2022 RETIREE HEALTH INSURANCE REIMB City 365.00 365.00 TOTALS 37,470.91 37,470.91
TOTALS BY AGENCY City 37,470.91
Fire -
Successor Agency -
TOTALS EXPENDITURES 01/31/22 37,470.91
8 12.g
Packet Pg. 111 Attachment: 013122 AP RUN BY CHECK (4925 : Ratification of Accounts Payable Expenditures) Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Christina Rudsell
Other
Doc ID: 4908

HARVEY HOUSE AGENDA ITEM
AGENDA MATTER:

HARVEY HOUSE FOUNDATION ARTICLES OF INCORPORATION / BYLAWS EXECUTIVE SUMMARY:

Reference item for review.

DISCUSSION:

For reference, attached are the Articles of Incorporation and the By-Laws of the Harvey House Foundation, which was incorporated on January 16, 1992. The public purposes of the Foundation are to promote development of the Harvey House site; to promote the historic site; to improve, renovate, acquire, maintain and repair articles of historic significance including but not limited to railroad memorabilia.

FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Reference item only.
13 Packet Pg. 112

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Attachment: HH Articles and ByLaws (4908 : Harvey House Foundation Articles of Incorporation and Bylaws)

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Attachment: HH Articles and ByLaws (4908 : Harvey House Foundation Articles of Incorporation and Bylaws)

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Attachment: HH Articles and ByLaws (4908 : Harvey House Foundation Articles of Incorporation and Bylaws)

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Attachment: HH Articles and ByLaws (4908 : Harvey House Foundation Articles of Incorporation and Bylaws)

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Attachment: HH Articles and ByLaws (4908 : Harvey House Foundation Articles of Incorporation and Bylaws)

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Attachment: HH Articles and ByLaws (4908 : Harvey House Foundation Articles of Incorporation and Bylaws)

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Packet Pg. 149 Attachment: BHHF Resolution No. 5-2015 Amending Date and Time (4908 : Harvey House Foundation Articles of Incorporation and Bylaws)

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Packet Pg. 150 Attachment: BHHF Resolution No. 5-2015 Amending Date and Time (4908 : Harvey House Foundation Articles of Incorporation and Bylaws) Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Christina Rudsell
Other
Doc ID: 4933

HARVEY HOUSE AGENDA ITEM
AGENDA MATTER:

CHANGE OF OFFICERS FOR YEAR 2022
EXECUTIVE SUMMARY:

Approve the 2022 Change of Officers for the Harvey House Foundation. Accept the 'Statement of Information' reflecting updated information.

DISCUSSION:

Subject to Sections 5.01 and 5.02 of the Foundation's Bylaws (amended in 1993 in Resolution No. 2-93- BHHF), the Mayor of the City of Barstow shall always serve as the President of the Corporation, the Mayor Pro Tem shall always serve as the Vice President of the Corporation, the City Clerk shall always serve as the Secretary of the Corporation, and the City Treasurer shall always serve as the Chief Financial Officer of the Corporation.

Section 5.02, except as provided in Section 5.01 and except in the case of the initial officers designated by the incorporator, states each officer shall hold office correspondingly with election to the following City Offices and until the term to such office expires, or until the death, resignation or removal of such officer.

Updates for 2022 include designating Mayor Pro Tem Noble as the Vice-President and City Manager Willie Hopkins as the Designated Agent. As the City has not filled the Assistant City Manager or Finance Director vacancies, Administrative Services Manager Heidy Riley will continue to serve as the Assistant Financial Officer.

The officers roster for the Harvey House Foundation has been updated reflecting the changes noted above:

PRESIDENT Paul Anthony Courtney (Mayor)
VICE PRESIDENT James M. Noble (Mayor Pro Tem)
SECRETARY Andrea Flores (City Clerk)
CHIEF FINANCIAL OFFICER Michael J. Lewis (City Treasurer) ASSISTANT FINANCIAL OFFICER Heidy Riley (Admin. Services Manager) DESIGNATED AGENT Willie Hopkins, Jr. (City Manager)
DIRECTOR Marilyn Dyer Kruse (Council Member)
DIRECTOR Barbara M. Rose (Council Member)
DIRECTOR Timothy R. Silva (Council Member)
FISCAL IMPACT:
14 Packet Pg. 151
Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
City Clerk / Records
Christina Rudsell
Other
Doc ID: 4933

HARVEY HOUSE AGENDA ITEM
No fiscal impact.

RECOMMENDED ACTION:

Approve the 2022 change of officers for the Harvey House Foundation and accept the 'Statement of Information' Form 100 and 'Statement of Facts' Form 405 for filing. 14 Packet Pg. 152

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Attachment: Form 405 Barstow Harvey House Foundation_signed (4933 : Change of Officers for Year 2022)

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Attachment: HHF SI 100 (4933 : Change of Officers for Year 2022)

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Attachment: HHF SI 100 (4933 : Change of Officers for Year 2022)

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Packet Pg. 156
Attachment: HHF SI 100 (4933 : Change of Officers for Year 2022) Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Finance
Marc Puckett
Other
Doc ID: 4927

AGENDA ITEM
AGENDA MATTER:

FINANCIAL STATEMENTS 2021
EXECUTIVE SUMMARY:

See below.

DISCUSSION:

The Barstow Harvey House Foundation (BHHF) Financial Statements as of the fiscal year ended June 30, 2021 are presented for review, discussion, and acceptance.

FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Review and accept the Barstow Harvey House Foundation Financial Statements for the fiscal year ending June 30, 2021.
15 Packet Pg. 157
City of Barstow
Barstow Harvey House Foundation
Statement of Changes In Fiduciary Net Position
June 30, 2021
Private-Purpose
Trust Fund___
Additions:

Intergovernmental $ -0-
Interest and change in fair value of investments -0-
____________
Total Additions $ -0-
Deductions:

Audit Expense -0-
Fees/Services Expenses 300.00
BYAC – General Expense -0-
Interest expense __________ -0-
Total Deductions $ 300.00
Changes in Net Position:

Net Position – Beginning of Year $( 14,310.92)
Net Position – End of the Year $( 14,610.92)
Note – Based on audited financial information as of June 30, 2021

15.a
Packet Pg. 158 Attachment: Barstow Harvey House Foundation Statement of Changes 063021 (4927 : Financial Statements 2021 - Barstow Harvey House City of Barstow
Barstow Harvey House Foundation
Statement of Fiduciary Net Position
June 30, 2021
Private-Purpose
Trust Fund___
Assets:

Pooled cash and investments $ -0-
Receivables:

Accounts -0-
Taxes -0-
Accrued interest -0-
Due from other governments -0-
Land held for resale -0-
Restricted assets:

Cash and investments with fiscal agents -0-
____________
Total Assets $ -0-
Liabilities:

Accounts payable -0-
Accrued interest -0-
Deposits payable -0-
Due to other funds 14,610.92
Due to external parties/other agencies -0-
Long-term liabilities:

Due in one year -0-
Due in more than one year -0-
Due to City of Barstow -0-
Total Liabilities $ 14,610.92
Net Position:

Held in trust for other purposes $ -0-
Total Net Position $( 14,610.92)
Note – Based on audited financial information as of June 30, 2021

15.b
Packet Pg. 159 Attachment: Barstow Harvey House Foundation Statement of Net Position 063021 (4927 : Financial Statements 2021 - Barstow Harvey House Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Finance
Marc Puckett
Audit
Doc ID: 4931

AGENDA ITEM
AGENDA MATTER:

ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2021
EXECUTIVE SUMMARY:

The Odessa Water District Basic Financial Statements for the year ended June 30, 2021 will be presented to the Board by Bryan Gruber, partner, from Lance, Soll and Lunghard, LLP. The recommended action is to receive and file the report.

DISCUSSION:

The Odessa Water District Basic Financial Statements for the year ended June 30, 2021 is herewith presented for the Board's review, discussion and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The partner in charge of the audit engagement, Bryan Gruber, will present the financial statements to the Board at the February 7, 2022, Council/Board meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Receive and file the Odessa Water District Basic Financial Statements for the year ended June 30, 2021. 16 Packet Pg. 160

ODESSA WATER DISTRICT
JUNE 30, 2021

BASIC FINANCIAL STATEMENTS AND
INDEPENDENT AUDITORS’ REPORT

16.a
Packet Pg. 161 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements) 2'(66$:$7(5',675,&7
%$6,&),1$1&,$/67$7(0(176$1',1'(3(1'(17$8',7256¶5(3257 -81(

16.a
Packet Pg. 162 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
BASIC FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REPORT FOR YEAR ENDED JUNE 30, 2021

TABLE OF CONTENTS
Page
Number

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT .................................................................................................. 1 BASIC FINANCIAL STATEMENTS:

Government-Wide Financial Statements:

Statement of Net Position .......................................................................................................... 6 Statement of Activities ............................................................................................................... 7 Fund Financial Statements:

Balance Sheet ............................................................................................................................ 9 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ......................................................... 10 Statement of Revenues, Expenditures and Changes in Fund Balances ............................................................................................................................ 11 Reconciliation of the Government Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ....................................................................................................... 12 Notes to Basic Financial Statements .............................................................................................. 14

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Packet Pg. 163 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

Lance, Soll & Lunghard, LLP 203N.BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022 ,1'(3(1'(17$8',7256¶5(3257
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16.a
Packet Pg. 164 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements) 7RWKH%RDUGRI'LUHFWRUV
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Packet Pg. 165 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements) 7RWKH%RDUGRI'LUHFWRUV
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Packet Pg. 166 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements) %$6,&),1$1&,$/67$7(0(176
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Packet Pg. 167 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements) *29(510(17:,'(),1$1&,$/67$7(0(176
5 16.a
Packet Pg. 168 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT

STATEMENT OF NET POSITION
Governmental
Activities
Assets:

Capital assets not being depreciated $ 85,000
Total Assets 85,000
Liabilities:

Current Liabilities
Due to City of Barstow 47,011
Noncurrent liabilities:

Due to Barstow Successor Agency 45,462
Total Liabilities 92,473
Net Position:

Net investment in capital assets 39,538
Unrestricted (47,011)
Total Net Position $ (7,473)
JUNE 30, 2021
See Notes to Financial Statements.
6 16.a
Packet Pg. 169 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Net (Expense)
Revenue and
Changes in
Net Position
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

Public works $ 4,070 $ - $ - $ - $ (4,070)
Total Governmental Activities 4,070 - - - (4,070)
Total Primary Government $ 4,070 $ - $ - $ - (4,070)
Change in Net Position (4,070)
Net Position at Beginning of Year (3,403)
Net Position at End of Year $ (7,473)
Program Revenues
See Notes to Financial Statements.
7 16.a
Packet Pg. 170 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements) )81'),1$1&,$/67$7(0(176
8 16.a
Packet Pg. 171 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2021
General Fund
Assets:

Cash and investments $ -
Total Assets $ -
Liabilities and Fund Balances
Liabilities:

Due to City of Barstow $ 47,011
Due to Successor Agency 45,462
Total Liabilities 92,473
Fund Balances:

Unassigned (92,473)
Total Fund Balances (92,473)
Total Liabilities and Fund Balances $ -
See Notes to Financial Statements.
9 16.a
Packet Pg. 172 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
JUNE 30, 2021
Fund balances of governmental funds $ (92,473)
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 85,000
Net Position of Governmental Activities $ (7,473)
See Notes to Financial Statements.
10 16.a
Packet Pg. 173 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT

STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
General Fund
Expenditures:

Public Works
Fees and Services $ 4,070
Total Expenditures 4,070
Net Change in Fund Balances (4,070)
Fund Balances
Beginning of year (88,403)
End of Year $ (92,473)
See Notes to Financial Statements.
11 16.a
Packet Pg. 174 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Net change in fund balances - total governmental funds $ (4,070) There were no reconciling differences for fiscal year ended June 30, 2021 for the district - Change in Net Position of Governmental Activities $ (4,070) See Notes to Financial Statements.
12 16.a
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Packet Pg. 186 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

Lance, Soll & Lunghard, LLP 203N.BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Odessa Water District
City of Barstow, California
We have audited, in accordance with the 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, the financial statements of the governmental activities and the general fund information of the Odessa Water District (the District), a component unit of the City of Barstow, as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated December 17, 2021.

Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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Packet Pg. 187 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements) To the Board of Directors
Odessa Water District
City of Barstow, California
District’s Response to Findings
The District’s response to the findings identified in our audit was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

Brea, California
December 17, 2021
25 16.a
Packet Pg. 188 Attachment: Odessa Water District FS Final 12-29-21 (4931 : Odessa Water District Basic Financial Statements)

Lance, Soll & Lunghard, LLP 203N.BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022 December 17, 2021
To the Board of Directors
Odessa Water District
City of Barstow, California
We have audited the financial statements of the governmental activities and the general fund information of the Odessa Water District (the District), a component unit of the City of Barstow as of and for the year ended June 30, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 7, 2021. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings and Other Issues
Qualitative Aspects of Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in the notes to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2020-2021. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected.

The financial statement disclosures are neutral, consistent, and clear.

Significant Unusual Transactions
Management is responsible for the policies and practices used to account for significant unusual transactions. No significant unusual transactions have occurred during fiscal year 2020-2021.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. No misstatements were found.

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Packet Pg. 189 Attachment: Odessa Water District Audit Communication Letter Final12-29-21 (4931 : Odessa Water District Basic Financial Statements) To the Board of Directors
Odessa Water District
City of Barstow, California
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Circumstances that Affect the Form and Content of the Auditor’s Report New auditing standards were implemented in fiscal year 2020-2021 related to Statement of Auditing Standards 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, through Statement of Auditing Standards 140, Supplementary Information in Relation to the Financial Statements as a Whole. These standards updated the form and content of the financial statement auditor’s report. The purpose of the change was to present an easier format for users to understand the results of the audit and management’s responsibilities.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated December 17, 2021.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the District’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues Discussed with Management We generally discuss a variety of matters, including the significant events or transactions that occurred during the year, business conditions affecting the District and business plans and strategies that may affect the risks of material misstatements, the application of accounting principles and auditing standards, with management each year prior to retention as the District’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the budgetary comparison schedule for the General Fund, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were not engaged to report on the Introductory section, which accompany the financial statements but are not RSI. Such information has 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 it.

16.b
Packet Pg. 190 Attachment: Odessa Water District Audit Communication Letter Final12-29-21 (4931 : Odessa Water District Basic Financial Statements) To the Board of Directors
Odessa Water District
City of Barstow, California
The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2020-2021 audit:

GASB Statement No. 84, Fiduciary Activities.

GASB Statement No. 90, Majority Equity Interests - an Amendment of GASB Statement Nos. 14 and 61.

The following GASB pronouncements are effective in the following fiscal years’ audits and should be reviewed for proper implementation by management:

Fiscal year 2022
GASB Statement No. 87, Leases.

GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period.

GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.

Fiscal year 2023
GASB Statement No. 91, Conduit Debt Obligations.

GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.

GASB Statement No. 96, Subscription-Based Information Technology Arrangements.

Restriction on Use
This information is intended solely for the use of the Board of Directors and management of the Odessa Water District and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
Brea, California

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Packet Pg. 191 Attachment: Odessa Water District Audit Communication Letter Final12-29-21 (4931 : Odessa Water District Basic Financial Statements) Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Finance
Marc Puckett
Audit
Doc ID: 4930

AGENDA ITEM
AGENDA MATTER:

BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2021
EXECUTIVE SUMMARY:

The City of Barstow's Fire Protection District Basic Financial Statements for the year ended June 30, 2021 will be presented to the Board by Bryan Gruber, partner, from Lance, Soll and Lunghard, LLP. The recommended action is to receive and file the report.

DISCUSSION:

The Barstow Fire Protection District Basic Financial Statements for the year ended June 30, 2021 is herewith presented for the Board's review, discussion and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The partner in charge of the audit engagement, Bryan Gruber, will present the financial statements to the Board at the February 7, 2022, Council/Board meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Receive and file the City of Barstow's Fire Protection District Basic Financial Statements for the year ended June 30, 2021.
17 Packet Pg. 192

BARSTOW FIRE PROTECTION DISTRICT
JUNE 30, 2021

BASIC FINANCIAL STATEMENTS AND
INDEPENDENT AUDITORS’ REPORT

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Packet Pg. 193 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) %$5672:),5(3527(&7,21',675,&7
%$6,&),1$1&,$/67$7(0(176$1',1'(3(1'(17$8',7256¶5(3257 -81(

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Packet Pg. 194 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
BASIC FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REPORT FOR YEAR ENDED JUNE 30, 2021

TABLE OF CONTENTS
Page
Number

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT .................................................................................................. 1 BASIC FINANCIAL STATEMENTS:

Government-Wide Financial Statements:

Balance Sheet - Governmental Funds ....................................................................................... 9 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ......................................................... 10 Statement of Revenues, Expenditures and Changes in Fund Balances ............................................................................................................................ 11 Reconciliation of the Government Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ....................................................................................................... 12 Notes to Basic Financial Statements .............................................................................................. 14

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Basis of Accounting ....................................................................................................... 33 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ...................................................................................... 34 Schedule of Proportionate Share of the Net Pension Liability ....................................................... 35 Schedule of Plan Contributions – Pension ..................................................................................... 36 Schedule of Changes in the Net OPEB Liability and Related Ratios ............................................. 37 Schedule of Contributions – OPEB ................................................................................................ 38 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards............................................... 39

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Packet Pg. 195 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

Lance, Soll & Lunghard, LLP 203N.BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022 INDEPENDENT AUDITORS’ REPORT
To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, and the general fund of the Barstow Fire Protection District (the District), a component unit of the City of Barstow as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the general fund of the Barstow Fire Protection District, a component unit of the City of Barstow, as of June 30, 2021, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter Regarding Going Concern
The accompanying financial statements have been prepared assuming that the District will continue as a going concern. As discussed in Note 10 to the financial statements, the District has suffered recurring losses from operations and has a deficit fund balance of $5,049,330 in the General Fund and a deficit net position of $19,350,195 on the government-wide financial statements that raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 10. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the State Controller's Minimum Audit Requirements for California Special Districts. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report.

We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair

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Packet Pg. 196 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the date of the financial statements.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with the GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate to the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Other Reporting Responsibilities
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison schedules for the general fund, the schedule of proportionate share of the net pension liability, the schedule of plan contributions, the schedule of changes in net OPEB liability and related ratio, and the schedule of contributions -OPEB, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of 2 17.a
Packet Pg. 197 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
inquiries of management about the methods of preparing the information and comparing the 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.

Management has omitted the management’s discussion and analysis, that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 17, 2021 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely 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 District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

Brea, California
December 17, 2021
3 17.a
Packet Pg. 198 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) %$6,&),1$1&,$/67$7(0(176
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Packet Pg. 199 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) *29(510(17:,'(),1$1&,$/67$7(0(176
5 17.a
Packet Pg. 200 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

STATEMENT OF NET POSITION
Governmental
Activities
Assets:

Cash and investments $ 738,511
Receivables:

Accounts 26,976
Prepaid costs 600
Capital assets not being depreciated 45,129
Capital assets, net of depreciation 626,566
Total Assets 1,437,782
Deferred Outflows of Resources:

Deferred employer pension contributions 2,029,361
Deferred employer OPEB contributions 33,966
Deferred outflow - Pension 7,231,464
Deferred outflow - OPEB 220,483
Total Deferred Outflows of Resources 9,515,274
Liabilities:

Accounts payable 199,286
Accrued liabilities 298,739
Due to other governments 5,317,392
Noncurrent liabilities:

Compensated Absences Due within one year 144,408
Compensated Absences Due in more than one year 216,611
Net Pension Liability 16,891,227
Net OPEB Liability 3,889,081
Total Liabilities 26,956,744
Deferred Inflows of Resources:

Deferred Inflow - Pension 3,315,013
Deferred Inflow - OPEB 31,494
Total Deferred Inflows of Resources 3,346,507
Net Position:

Net investment in capital assets 671,695
Unrestricted (20,021,890)
Total Net Position $ (19,350,195)
JUNE 30, 2021
See Notes to Financial Statements.
6 17.a
Packet Pg. 201 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

Public safety $ 9,677,279 $ 3,580,274 $ 217,370 $ (5,879,635) - $ Total Governmental Activities 9,677,279 3,580,274 217,370 (5,879,635) - Total Primary Government $ 9,677,279 $ 3,580,274 $ 217,370 $ (5,879,635) - General Revenues:

Taxes:

Property taxes, levied for general purpose 4,932,372
Use of money and property 470,849
Total General Revenues 5,403,221
Change in Net Position (476,414)
Net Position at Beginning of Year (18,873,781)
Net Position at End of Year (19,350,195) $
Program Revenues
See Notes to Financial Statements.
7 17.a
Packet Pg. 202 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) )81'),1$1&,$/67$7(0(176
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Packet Pg. 203 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2021
General
Assets:

Cash and investments $ 738,511
Receivables:

Accounts 26,976
Prepaid costs 600
Total Assets $ 766,087
Liabilities, Deferred Inflows of Resources,
and Fund Balances:

Liabilities:

Accounts payable $ 199,286
Accrued liabilities 298,739
Due to City of Barstow 5,317,392
Total Liabilities 5,815,417
Fund Balances:

Nonspendable:

Prepaid costs 600
Unassigned (5,049,930)
Total Fund Balances (5,049,330)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 766,087
See Notes to Financial Statements.
9 17.a
Packet Pg. 204 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
JUNE 30, 2021
Fund balances of governmental funds $ (5,049,330)
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 671,695
Long-term debt and compensated absences
that have not been included in the governmental fund activity:

Compensated Absences (361,019)
Employer contributions for pension were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 2,029,361
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 33,966
In the Government-Wide Financial Statements, certain differences between actuarial amounts and actual results for pension are deferred and amortized over a period of time, however these differences do not impact the Governmental Funds Balance Sheet:

Deferred outflows of resources - pension $ 7,231,464
Deferred outflows of resources - OPEB 220,483
Deferred inflows of resources - pension (3,315,013)
Deferred inflows of resources - OPEB (31,494) 4,105,440 Long-term liabilities are not due and payable in the current period and therefore they are not reported in the funds:

Net OPEB obligation (3,889,081)
Net pension liability (20,780,308) (16,891,227)
Net Position of Governmental Activities $ (19,350,195)
See Notes to Financial Statements.
10 17.a
Packet Pg. 205 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
General
Revenues:

Taxes $ 4,932,372
Licenses and permits 80,912
Intergovernmental 217,370
Received from City of Barstow 3,497,562
Use of money and property 470,849
Miscellaneous 1,800
Total Revenues 9,200,865
Expenditures:

Current - public safety
Salaries and benefits 6,483,654
Services and supplies 1,394,618
Total Expenditures 7,878,272
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,322,593
Fund Balances
Beginning of year (6,371,923)
End of Year $ (5,049,330)
See Notes to Financial Statements.
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Packet Pg. 206 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Net change in fund balances - total governmental funds $ 1,322,593 Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. The activity is reconciled as follows:

Depreciation (55,234)
Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (95,245)
Employer contributions for pension were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. (1,009,062)
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. (625,265)
Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. (14,201)
Change in Net Position of Governmental Activities $ (476,414) See Notes to Financial Statements.
12 17.a
Packet Pg. 207 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) 127(672%$6,&),1$1&,$/67$7(0(176
13 17.a
Packet Pg. 208 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
I. SIGNIFICANT ACCOUNT POLICIES
Note 1: Summary of Significant Accounting Policies
The basic financial statements of the Barstow Fire Protection District (District) have been prepared in conformity with generally accepted accounting principles (GAAP) in the United States as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard- setting body for establishing governmental accounting and financial reporting principles. The more significant of the District’s accounting policies are described below:
a. Description of Reporting Entity
Barstow Fire Protection District (the District) was organized on May 24, 1926. On November 17, 2010, Resolution No. 23-10 was passed by the City of Barstow Council establishing the District as a component unit of the City. Previously the District was an independent district. Barstow Fire Protection District continues to be operated according to the applicable state fire protection district laws and the property taxes collected within the District will be used exclusively for the administration and operational costs of the District.

The City Council acts as the District's governing board and exerts significant influence over its operations.

The District is an integral part of the City of Barstow (City) and the Accompanying Basic Financial Statements are included as a component unit of the basic financial statements prepared by the City.
b. Basis of Accounting/Measurement Focus
The accounts of the District are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government - Wide Financial Statements - The District’s government-wide financial statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of governmental activities for the District.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the District’s assets and liabilities, including capital assets and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.
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Packet Pg. 209 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) Governmental Fund Financial Statements - Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The District has one major fund.

The following is the District’s major fund:

General Fund - This fund is the District’s primary operating fund. It accounts for all financial resources of the District.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are recorded when received in cash, except that revenues subject to accrual (generally received within 90 days after year-end). The primary revenue sources, which have been treated as susceptible to accrual by the District, are property taxes, intergovernmental revenues, and other taxes and investment income. Expenditures are recorded in the accounting period in which the related fund liability is incurred except for claims, judgments, compensated absence, interest on long-term debt which is recognized when paid.

Unavailable revenues arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. Unavailable revenues also arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unavailable revenue is removed from the combined balance sheet and revenue is recognized.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences created by the integrated approach of GASB Statement No. 34.
c. Cash and Cash Equivalents
The District considers cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition to be cash and cash equivalents.
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Packet Pg. 210 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) d. Investments
The District has adopted the provisions of Governmental Accounting Standards Board (GASB) Statement No. 31 “Accounting and Financial Reporting for Certain Investments and External Pools”, which require governmental entities to report certain investments at fair value in the balance sheet and recognize the corresponding change in the fair value of investments in the year in which the change occurred. In accordance with GASB Statement No. 31, the District has adjusted certain investments to fair value (when material).

Investments, if any, are reported in the financial statements at fair value, unless fair value reasonably approximates cost, in which case cost is used. e. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
f. Accounts Receivable and Allowance for Bad Debts
During the course of normal operations, the District carries various receivable balances for taxes and interest. Receivables are shown net of an allowance for doubtful accounts.

As of June 30, 2021, no allowance was required to be recorded. g. Capital Assets
The District’s buildings, machinery, equipment, infrastructure, and intangible assets with useful lives of more than two years are stated at historical cost or estimated historical cost and reported in the government-wide financial statements. Donated assets are stated at fair value on the date donated. The District updated its Capital Asset Policy on June 16, 2014, per Board approval. The District capitalizes its assets as follows:

Buildings and Building Improvement Costs of $50,000 or more Furniture Costs of $20,000 or more
Equipment Costs of $20,000 or more
Infrastructure Costs of $100,000 or more
The costs of normal maintenance and repairs that do not add to the asset value or materially extend useful lives are not capitalized. Capital assets are depreciated using the straight-line method. When capital assets are disposed, the cost and applicable accumulated depreciation are removed from the respective accounts, and the resulting gain or loss is recorded in operations.

Amortization of assets acquired under capital leases is based on the shorter of the lease term or the estimated useful life of the asset and is included in depreciation and amortization. Water rights, which are intangible assets, are not amortized. Estimated useful lives, in years, for depreciable assets are as follows:

Buildings 50 years
Infrastructure and improvements other than buildings 10-100 years Machinery and equipment 3-15 years
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Packet Pg. 211 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) h. Liability for Compensated Absences
The District is required to recognize a liability for compensated absences when future payments for such absences have been earned by employees based on pay and salary rated in effect at the balance sheet date. For the District, this consists of accumulated sick leave, vacation and compensation time.
i. Property Taxes
The County of San Bernardino collects property taxes for the District. Tax liens attach annually as of 12:01 A.M. on the first day in March preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1, the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10 respectively. Unsecured personal property taxes become due on the first of March each year and are delinquent, if unpaid, on August 31. j. Fund Balances
In the fund financial statements, fund balances represent the net current assets of each fund. Net current assets generally represent a fund’s cash and receivables, less its liabilities.

As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of June 30, 2020, fund balances for governmental funds are made up of the following:

Nonspendable Fund Balance – includes amounts that are (a) not in spendable form, or (b) 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, for example:
inventories, prepaid amounts, and long-term loans receivable.

Restricted Fund Balance – includes amounts that can be spent only for the specific purposes stipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. The District does not have any restricted fund balances.

Committed Fund Balance – includes amounts that can only be used for the specific purposes determined by a formal action of the District’s highest level of decision-making authority, the Board of Directors by passage of an ordinance or resolution. Commitments may be changed or lifted only by the District taking the same formal action that imposed the constraint originally. The District does not have any committed fund balances.

Assigned Fund Balance – comprises amounts intended to be used by the District for specific purposes that are neither restricted nor committed. The District has not designated any level of authority for assigning fund balance; therefore, the Board of Directors can assign fund balance. The District does not have any assigned fund balances.

Unassigned Fund Balance – is the residual classification for the general fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. In other governmental funds, if expenditures exceed amounts 17 17.a
Packet Pg. 212 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) restricted, committed, or assigned, the negative amount is reflected as negative unassigned fund balance.

In circumstances when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, fund balance is generally depleted in the order of restricted, committed, assigned, and unassigned. k. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then.

Net Investment in Capital Assets – This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that attributed to the acquisition, construction, or improvement of the assets.

Restricted Net Position – This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments.

Unrestricted Net Position – This amount is the remaining net position that does not meet the definition of “net investment in capital assets” or “restricted net position.” 18 17.a
Packet Pg. 213 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Cash and Investments
The City’s treasurer maintains a cash and investment pool used by all funds of the City and by certain component units of the City, including the District. The District does not own specifically identifiable securities of the City’s pool. The District’s portion of this pool is reported on the financial statements as “cash and investments.” Investment policies and associated risk factors applicable to the District’s funds are those of the City of Barstow and are included in the City’s Comprehensive Annual Financial Report.

At June 30, 2021, the portion of the District’s cash and investments pooled with the City is $738,511.

The following disclosures are based upon the City of Barstow’s investment policy which the District is subject to.
a. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits, or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits.

The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2021, none of the District’s deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts. As of June 30, 2021, no District investments were held by the same broker-dealer (counterparty) that was used by the District to buy the securities.

Investments authorized by the California Government Code and the City of Barstow investment policy
The table below identifies the investment types that are authorized for the District (City of Barstow) by the California Government Code and by the City’s adopted investment policy. The table also identifies certain provisions of the California Government Code or the City’s adopted investment policy, where more restrictive, that address interest rate risk, credit risk, and concentration of credit risk.
19 17.a
Packet Pg. 214 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Cash and Investments (Continued)
Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
U.S. Treasury Bills, Notes, or Bonds 5 years None None
U.S. Agencies 5 years None None
Time Certificates of Deposit 5 years None 50%
Negotiable Certificates of Deposit N/A 30% 50%
Bankers' Acceptance 180 days 40% 30%
Prime Commercial Paper 270 days 25% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% None
Mutual Funds investing in eligible securities N/A 20% 10% Medium Term Notes 5 years 30% None
County Pooled Funds N/A None None
Local Agency Investment Fund (LAIF) N/A 100% $75 million* *Limit set by LAIF Governing Board, not Government Code b. Disclosures Related to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the District manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments, and by timing cash flows from maturities so that a portion of the portfolio is maturing, or coming close to maturity, evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Barstow Fire Protection District’s cash is pooled with the City of Barstow’s cash to maximize investments. Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided in the City of Barstow’s Comprehensive Annual Financial Report for fiscal year ended June 30, 2021. c. Disclosure Related to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The District’s investment in the City’s investment pool is not rated by a nationally recognized rating organization.

Note 3: Accounts Receivable
Receivables at June 30, 2021 consisted of property taxes and other local sources. All receivables are considered collectible in full.

General Fund
Accounts Receivable 26,976 $
20 17.a
Packet Pg. 215 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 4: Capital Assets
Balance at
July 1, 2020 Increases Decreases
Balance at
June 30, 2021
Non-depreciable assets:

Land 45,129 $ - $ - $ 45,129 $
Total non-depreciable assets 45,129 - - 45,129
Depreciable Assets:

Buildings and improvements 2,093,869 - - 2,093,869
Machinery and equipment 2,054,474 - (60,208) 1,994,266
Total depreciable assets 4,148,343 - (60,208) 4,088,135 Less accumulated depreciation:

Buildings and improvements 1,758,485 19,010 1,777,495 - Machinery and equipment 1,708,058 36,224 (60,208) 1,684,074 Total accumulated depreciation 3,466,543 55,234 (60,208) 3,461,569 Total depreciable assets, net 681,800 (55,234) 626,566 - Total capital assets $ 726,929 $ (55,234) $ 671,695 - $ Note 5: Accounts Payable and Accrued Liabilities
Accounts payable and accrued liabilities at June 30, 2021, consisted of the following:

General Fund
Salaries and Benefits 298,739 $
Other 199,286
Total 498,025 $
Note 6: Long-Term Liabilities
Long-term liabilities consisted of the following:

Balance
June 30, 2020 Additions Deletions
Balance
June 30, 2021
Due Within
One Year
Due in More
Than One Year
Compensated absences 265,774 $ $ 219,406 $ (124,161) $ 361,019 $ 144,408 $ 216,611 Compensated Absences
The District’s policy relating to compensated absences is described in Note 1. Compensated absences are liquidated by the District’s General Fund. The total amount outstanding at June 30, 2021, was $361,019.

Note 7: Retirement Plan
The District became a component of the City from November 17, 2010 and effective o n that date all of the employees of the District have became employees of the City. The District employees were covered under the pension plan of the San Bernardino County Employees’ Retirement Association (SBCERA). Subsequent to the merger, the members of Barstow Professional Firefighters Association are enrolled in the City’s retirement program through the SBCERA.
21 17.a
Packet Pg. 216 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: Retirement Plan (Continued)
Plan Description
The SBCERA is a cost-sharing multiple- employer defined benefit pension plan (the Plan) operating under the California County Employees' Retirement Act of 1937 (1937 Act). It provides retirement, death and disability benefits to members. Although legally established as a single employer plan, the City of Big Bear Lake, Department of Water and Power-City of Big Bear Lake, Crestline Sanitation District, California State Association of Counties, South Coast Air Quality Management District (SCAQMD), San Bernardino Associated Governments (SANBAG), Local Agency Formation Commission (LAFCO), San Bernardino County Law Library, Barstow Fire Protection District, Hesperia Recreation and Parks District, SBCERA, City of Chino Hills, Mojave Desert Air Quality Management District (MDAQMD), California Electronic Recording Transaction Network Authority (CERTNA), along with the County, and are collectively referred to as the “Participating Members.” The plan is governed by the SBCERA Board of Retirement under the 1937 Act. Employees become eligible for membership on their first day of regular employment and become fully vested after 5 years.

SBCERA issues a stand-alone financial report, which may be obtained by contacting the Board of Retirement, 348 W Hospitality Lane - 3rd Floor, San Bernardino, California 92415-0014.

Benefits Provided
SBCERA provides service retirement, disability, death and survivor benefits to eligible employees. Generally, any employee of the County of San Bernardino or participating employers who is appointed to a regular position whose service is greater than fifty percent of the full standard of hours required by a participating SBCERA employer (e.g. 20 hours per week or more) must become a member of SBCERA effective on the first day of employment. There are separate retirement benefits for General and Safety member employees. Safety membership is extended to those involved in active law enforcement and fire suppression. All other members are classified as General Members.

There are currently two tiers applicable to both General and Safety members. Members with membership dates before January 1, 2013 are included in General Tier 1 or Safety Tier 1.

Any new member who becomes a member on or after January 1, 2013 is designated as General Tier 2 or Safety Tier 2 and is subject to the provisions of California Public Employees’ Pension Reform Act of 2013 (CalPEPRA), California Government Code 7522 et seq. and Assembly Bill (AB) 197.

General members prior to January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired 10 or more years of retirement service credit. A member with 30 years of service is eligible to retire regardless of age.

Safety members prior to January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired 10 or more years of retirement service credit. A member with 20 years of service is eligible to retire regardless of age. Safety members who are first hired on or after January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired five or more years of retirement service credit.
22 17.a
Packet Pg. 217 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: Retirement Plan (Continued)
The retirement benefit the member will receive is based upon age at retirement, final average compensation, years of retirement service credit and retirement plan and tier.

General Tier 1 benefit is calculated pursuant to the provisions of California Government Code of Section 31676.15. The monthly allowance is equal to 2% of final compensation times years of accrued retirement service credit times age factor from Section 31676.15.

General Tier 2 benefit is calculated pursuant to the provisions found in California Government Code Section 7522.20(a). The monthly allowance is equal to the final compensation multiplied by years of accrued retirement credit multiplied by the age factor from Section 7522.20(a).

Safety Tier 1 benefit is calculated pursuant to the provisions of California Government Code Section 31664.1. The monthly allowance is equal to 3% of final compensation times years of accrued retirement service credit times age factor from Section 31664.1. Safety Tier 2 benefit is calculated pursuant to the provisions found in California Government Code Section 7522.25(d). The monthly allowance is equal to the final compensation multiplied by years of accrued retirement credit multiplied by the age factor from Section 7522.25(d).

For Tier 1 members, the maximum monthly retirement allowance is 100% of final compensation.

There is no final compensation limit on the maximum retirement benefit for Tier 2 members.

However, the maximum amount of compensation earnable that can be taken into account for 2017 for Tier 1 members with membership dates on or after July 1, 1996 is $265,000. The maximum amount of pensionable compensation for Tier 2 members that can be taken into account for 2017 is equal to $140,424. These limits are adjusted on an annual basis. Members are exempt from paying member contributions and employers are exempt from paying employer contributions on compensation in excess of the annual cap.

Final average compensation consists of the highest 12 consecutive months for Tier 1 members and the highest 36 consecutive months for Tier 2 members.

The member may elect an unmodified retirement allowance or choose an optional retirement allowance. The unmodified retirement allowance provides the highest monthly benefit and a 60% continuance to an eligible surviving spouse or domestic partner. An eligible surviving spouse or domestic partner is one married to or registered with the member one year prior to the effective retirement date or at least two years prior to the date of death and has attained age 55 on or prior to the date of death. There are four optional retirement allowances the member may choose. Each of the optional retirement allowances requires a reduction in the unmodified retirement allowance in order to allow the member the ability to provide certain benefits to a surviving spouse, domestic partner, or named beneficiary having an insurable interest in the life of the member.

SBCERA provides an annual cost-of-living benefit to all retirees. The cost-of-living adjustment, based upon the Consumer Price Index for All Urban Consumers for the Los Angeles-Riverside-Orange County Area, is capped at 2.0%.

The County of San Bernardino and participating employers contribute to the retirement plan based upon actuarially determined contribution rates adopted by the Board of Retirement.

Employer contribution rates are adopted annually based upon recommendations received from SBCERA’s actuary after the completion of the annual actuarial valuation.

All members are required to make contributions to SBCERA regardless of the retirement plan or tier in which they are included.

Fire safety members contribute the required employee share of their pension. The percentage of pay varies between 12.30%-17.74%.
23 17.a
Packet Pg. 218 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: Retirement Plan (Continued)
The District pays a capped percentage of the employer’s pension cost per the Barstow Professional Fire Fighters Association Memorandum of Understanding. Employer pension costs have two tiers. The employer’s costs are capped at 46% with the employee paying the difference.

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by SBCERA. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The District’s contributions to the Plan for the measurement period ended June 30, 2020 were $1,760,542.

In fiscal year 2017-2018, the District transferred from the “Other Safety” cost group within SBCERA to the “County Safety” cost group to achieve future savings in the cost of the District’s contributions to SBCERA. Such transfer must be made in a manner that does not shift the present unfunded liability burden associated with the District, or a portion thereof, to the County. The Parties have agreed that the amount that must be contributed to SBCERA to effectuate the inclusion of the District into the present County Safety cost group, and avoid negatively impacting the County as a result thereof, is $8,485,000 calculated as of June 30, 2018. The Parties have further agreed that this amount may be amortized over twenty years at SBCERA's assumed rate of return for investments, which is 7.5%, resulting in twenty annual payments of $832,312 beginning on or before July 1, 2017, and continuing on or before each successive July 1 thereafter, through and including July 1, 2036. The payments are considered supplemental contributions in addition to the regular employer contribution rates annually set by the SBSERA Board of Retirement and approved by the County Board of Supervisors.

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the District reported a net pension liability for its proportionate share of the net pension liability of the Plan of $16,891,227.

The District’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of Plan. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plans used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2020. The District’s proportionate of the net pension liability was based on the District’s share of all actual contributions, actuarially determined.

The District’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2020 and 2021
were as follows:

Proportion - June 30, 2019 0.457%
Proportion - June 30, 2020 0.421%
Change - Increase (Decrease) -0.036%
24 17.a
Packet Pg. 219 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: Retirement Plan (Continued)
For the year ended June 30, 2021, the District recognized pension expense of $3,038,423.

At June 30, 2021, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date 2,029,361 $ - $ Changes of assumptions or other inputs 1,978,725 -
Changes in proportion and differences between the
employer's contribution and proportionate share of
contributions 1,481,273 (3,154,750)
Net differences between projected and actual earnings
on plan investments 3,564,321 -
Difference between expected and actual experience in
the total pension liability 207,145 (160,263)
Total 9,260,825 $ (3,315,013) $
$2,029,361 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Fiscal Year
Ending June 30:
2022 495,737 $
2023 1,107,874
2024 1,396,388
2025 856,246
2026 60,206
Total 3,916,451 $
25 17.a
Packet Pg. 220 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: Retirement Plan (Continued)
Actuarial Assumptions – The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

June 30, 2020
June 30, 2020
Entry - Age Actuarial Cost Method

7.25%

3.00%
General: 4.50% to 14.5% and Safety: 4.7% to 14.5%
Contingent upon CPI increases with a 2% maximum

7.25%
Mortality rates are based on the HeadcountWeighted RP 2014 Healthy Annuitant Mortality Table projected generationally using the two-dimensional
mortality improvement scale MP-2016. For healthy
General males members, the ages are set forward
one year. No adjustment for healthy General female
members. For Safety members, ages are set back
one year. For disabled General members, ages are
set forward seven years.
2 Varying by service, including inflation 3% plus real across-the-board salary increase of 0.5% plus merit and promotional increases for both June 30, 2020 and 2019.

Mortality
Measurement Date
Valuation Date
Cost of Living Adjustments
Investment Rate of Return 1
1 Net of pension plan investment expenses, including inflation.

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Projected Salary Increase 2
Inflation
Discount Rate – The discount rates used to measure the Total Pension Liability was 7.25% as of June 30, 2020. The projection of cash flows used to determine the discount rate assumed employer and member contributions will be made at rates equal to the actuarially determined contribution rates. For this purpose, only employee and employer contributions that are intended to fund benefits for current plan members and their beneficiaries are included.

Projected employer contributions that are intended to fund the service costs for future plan members and their beneficiaries, as well as projected contributions from future plan members, are not included. Based on those assumptions, the Pension Plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments for current plan members. Therefore, the long-term expected rate of return on pension plan investments of

7.25% was applied to all periods of projected benefit payments to determine the Total Pension Liability as of June 30, 2020.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of inflation) are developed for each major asset class. These returns are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage, adding expected inflation and subtracting expected investment expenses and a risk margin.
26 17.a
Packet Pg. 221 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: Retirement Plan (Continued)
The June 30, 2020 target allocations (approved by the Board) and projected arithmetic real rates of return for each major asset class, after deducting inflation but before deducting investment expenses, used in the derivation of the long-term expected investment rate of return assumption is summarized in the table below.

Total Allocation
Long-Term
ExpectedReal Rate of
Return (Arithmetic)

11.00% 5.42%

2.00% 6.21%

9.00% 6.50%

6.00% 8.80%

2.00% 1.13%

13.00% 3.40%

1.00% -0.04%

8.00% 3.44%

3.00% 4.57%

3.00% 6.53%

3.00% -0.03%

11.00% 5.89%

7.00% 3.69%

5.00% 10.64%

16.00% 10.70%
100.00%
International Credit
Absolute Return
Real Assets
Private Equity
Total
Cash & Equivalents
Asset Class
Large Cap U.S. Equity
Small Cap U.S. Equity
Developed International Equity
Emerging Market Equity
U.S. Core Fixed Income
High Yield/ Credit Strategies
International Core Fixed Income
Emerging Market Debt
Real Estate
Value added real estate
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the District’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the District’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

6.25%
$ 23,703,774

7.25%
$ 16,891,227

8.25%
Net Pension Liability $ 11,312,878
1% Decrease
Net Pension Liability
Current Discount Rate
Net Pension Liability
1% Increase
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued SBCERA financial reports.

Payable to the Pension Plan
At June 30, 2021 the District reported a payable of $20,004 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2021. 27 17.a
Packet Pg. 222 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 8: Post-Employment Health Care Benefits
Plan Description
The Barstow Fire Protection District became part of the City of Barstow in November 2010 as a special revenue fund. The Barstow Fire Professional Fire Fighters Association maintains health coverage through CalPERS, the same coverage offered to City employees. The City provides retiree medical benefits to eligible retirees and their spouses in accordance with their labor agreements. The health insurance plan is a single employer defined benefit plan.

Employee Covered
Inactive Employees or Beneficiaries Currently Receiving Benefits4 Inactive Employees Entitled to but not yet Receiving Benefits - Active Employees 19
Total 23
Contributions
The contribution requirements of plan members and the District are established and may be amended by the Board of Directors. The District must agree to make a defined monthly payment towards the cost of each retiree’s coverage. The required contribution is based on projected prefunding financing requirements. For the measurement period 2019-20, the District contributed $19,568, which were in the form of benefit payments during the period.

The City did not make additional contributions to the CERBT trust (CERBT).

CERBT is a tax qualified irrevocable trust, organized under Internal Revenue Code (IRC) Section 115, established to prefund OPEB as described in GASB Statement 45. The CERBT issues a publicly available financial report that included financial statements and required supplementary information for the City, not individualizing, but in aggregate with the other CERBT participants. That report may be obtained by contacting CalPERS.

Net OPEB Liability
The District’s net OPEB liability was measured as of June 30, 2020 and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2020, based on the following actuarial methods and assumptions.

June 30, 2019
June 30, 2020
Entry - Age Normal Cost Method

2.70%

2.50%
Contributes full ADC
Varies by Entry Age and Service

3.00%

7.05%
MacLeod Watts Scale 2020 applied generationally
Healthcare Trend 5.4% decreasing to 4.00% in 2076
Contribution Policy
Mortality
Measurement Date
Valuation Date
Investment Rate of Return
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Projected Salary Increases
28 17.a
Packet Pg. 223 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 8: Post-Employment Health Care Benefits (Continued) The long-term expected rate of return on OPEB plan investments was determined using a building- block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class.

These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the table below.

Target Allocation*
Expected Real
Return Year 1-10
Expected Real
Return Years 11+

59.00% 4.80% 5.98%

25.00% 1.10% 2.62%

8.00% 3.20% 5.00%

5.00% 0.25% 1.46%

3.00% 1.50% 2.87%

2.00%
N/A

7.05%

2.70%
Asset Class
Global Equity
Fixed Income
Global Real Estate (REITs)
Treasury Inflation Protected Securities
Assumed Long-Term Investment Expenses
Expected Long-Term Net Rate of Return, Rounded
Discount Rate
*Real rates of return come from a geometric representation of returns that assume a general inflation rate of 2%.

Commodities
Assumed Long-Term Rate of Inflation
Discount Rate
The discount rate used to measure the total OPEB liability was 2.70 percent. The discount rate used reflects the results of a crossover test. In years where the trust is expected to have sufficient assets to pay the current year’s retiree benefits, the assumed trust rate of return is applied; once the trust is no longer expected to be able to pay plan benefits, a municipal bond rate is applied for the remainder of the projects. The S&P General Obligation Municipal Bond 20 Year High Grade Index was used for the purpose of the municipal bond rate.

Changes in the net OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability/Asset
$ 3,474,315 $ 284,169 $ 3,190,146
544,393 544,393 -
111,849 111,849 -
72,167 - 72,167
19,568 - (19,568)
(19,568) (19,568) -
10,045 - (10,045)
- (139) 139
708,841 9,906 698,935
$ 4,183,156 $ 294,075 $ 3,889,081
Net Changes
Balance at June 30, 2021
Contribution - Employer
Benefit Payments
Net Investment Income
Administrative Expenses
Charges in Assumptions
Increase (Decrease)
Balance at June 30, 2020
Change in the Year:

Service Cost
Interest on the Total OPEB Liability
29 17.a
Packet Pg. 224 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 8: Post-Employment Health Care Benefits (Continued) The following presents the net OPEB liability of the District if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease

1.70%
Current
Discount

2.70%
1% Increase

3.70%
Net OPEB Liability 4,826,289 $ $ 3,889,081 $ 3,178,755
Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates Due to the nature of the benefit agreements of the plan, the health care cost trend rate was not considered to be a significant assumption in determining the net OPEB liability, hence the sensitivity disclosure with regard to the healthcare cost trend rate was not applicable.

Recognition of Deferred Outflow and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss:

Net differences between projected and actual
earnings on OPEB plan investments
All Other Amounts
5 years straight-line
Expected average remaining service lifetime
(EARSL) (9.52 years at June 30, 2020)
OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the measurement period ended June 30, 2020, the District recognized OPEB expense of $659,231. For the fiscal year ended June 30, 2021, the District reported deferred outflows of resources related to OPEB from the following sources:

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 8: Post-Employment Health Care Benefits (Continued) The $33,966 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2020 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Measurement
Period Ending
June 30:
2021 22,880 $
2022 24,486
2023 24,965
2024 24,580
2025 22,584
Thereafter 69,494
Total $ 188,989
Note 9: Risk Management
The government is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets, errors and omissions, and natural disasters for which the government carried commercial insurance.

The District was a defendant in personal injury lawsuits of a nature common to many similar jurisdictions. The District’s management believes that any potential claims against the District, not covered by insurance, resulting from such litigation will not materially affect the financial statements of the District.

Note 10: Negative Fund Balance and Excess Expenditures Over Appropriations The Barstow Fire Protection District (BFPD) had a deficit fund balance of $5,049,330 and a deficit net position on the government-wide statements of $19,350,195 as of June 30, 2021.

In fiscal year 2021, the negative fund balance was actually reduced due to a positive net change of $1,322,593. The Fire District has had on-going losses carried over from previous fiscal years. The Board and Administration will continue to monitor the Barstow Fire Protection District financial situation. Management will keep the Board informed of developing highlights, and concerns regarding the District.

Revenues
Actual property tax revenues came in at $4.9 million as opposed to a budget estimate of $4.8 million, or $142,372 higher. The budget for licenses and permits was $79,865, and actual receipts came in $1,047 over projections. Revenue from the City of Barstow was $537,600 more than budgeted mainly due to the transfer in of $3.5 million from Measure Q revenue for the District.

Expenditures
Salary and benefit projections were close with the actual expenditures coming in under by $248,769 considering a budget of $6.7 million. Services and supplies expenditures were under budget by $204,822 mainly due to the deferral of equipment purchases. 31 17.a
Packet Pg. 226 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) 5(48,5('6833/(0(17$5<,1)250$7,21
32 17.a
Packet Pg. 227 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2021
Note 1: Budgetary Information
a. Budgets and Budgetary Accounting
The District follows these procedures in establishing the budgets.

1. The annual budget is adopted by the City of Barstow City Council acting as the District’s Board of Directors after the holding of a hearing and provides for the general operation of the District. The operating budget includes proposed expenditures and the means of financing them.

2. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the year.

The City manager is authorized to transfer budgeted amounts between departments. Actual expenditures may not exceed budgeted appropriations at the fund level.

3. Formal budgetary integration is employed as a management control devise during the year. Commitments for materials and services, such as purchase orders and contracts, are recorded as encumbrances to assist in controlling expenditures. Capital projects appropriations are an automatic supplemental appropriation for next year. All others lapse unless they are encumbered at year end or re-appropriated through the formal budget process.

4. Annual budgets are adopted for the General Fund on a basis substantially consistent with accounting principles generally accepted in the United States of America.

Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items.
b. Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of moneys are recorded in order to reserve that portion of the applicable appropriation is employed as an extension of formal budgetary integration. Encumbrances outstanding at year-end are reported as restricted or committed fund balance since they do not constitute expenditures or liabilities and are added to the subsequent year’s adopted appropriations.
33 17.a
Packet Pg. 228 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

BUDGETARY COMPARISON SCHEDULE

BARSTOW FIRE PROTECTION DISTRICT GENERAL FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Resources (Inflows):

Taxes $ 4,790,000 4,790,000 $ 4,932,372 $ $ 142,372
Licenses and permits 79,865 - 80,912 1,047
Intergovernmental 100,000 202,207 217,370 15,163
Use of money and property 30,000 30,000 470,849 440,849 Miscellaneous 1,800 - 1,800 -
Received from City of Barstow 2,959,962 - 3,497,562 537,600 Amounts Available for Appropriations 8,063,834 4,920,000 9,200,865 1,137,031 Charges to Appropriation (Outflow):

Public safety
Salaries and benefits 3,511,271 6,732,423 6,483,654 248,769 Services and supplies 1,347,030 1,599,440 1,394,618 204,822 Total Charges to Appropriations 4,858,301 8,331,863 7,878,272 453,591 Net Change in Fund Balance $ 61,699 $ (268,029) 1,322,593 $ 1,590,622 FUND BALANCE:

Beginning of year (6,371,923)
End of year $ (5,049,330)
See Notes to Required Supplementary Information.
34 17.a
Packet Pg. 229 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

SAN BERNARDINO COUNTY EMPLOYEES' RETIREMENT ASSOCIATION (SBCERA)

SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2021 2020 2019 2018 2017 2016
Measurement Date 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 Proportion of the Net Pension Liability 0.421% 0.457% 0.498% 0.378% 0.518% 0.638% Proportionate Share of the Net Pension Liability 16,891,227 $ 12,382,040 $ 12,626,176 $ 9,958,070 $ 12,781,554 $ 12,395,608 $ Covered-Employee Payroll $ 2,045,831 $ 1,890,826 $ 1,816,148 $ 1,776,774 $ 2,518,304 $ 2,036,785 Proportionate Share of the Net Pension Liability as
Percentage of Covered-Employee Payroll 825.64% 654.85% 695.22% 560.46% 507.55% 608.59% Plan Fiduciary Net Position $ 33,270,269 $ 33,532,575 $ 34,034,011 $ 24,486,977 $ 18,856,232 $ 20,207,792 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 66.33% 73.03% 72.94% 71.09% 76.86% 80.98% Notes to Schedule:

Changes of Assumptions: None
Benefit Changes: None
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only six years are shown.

See Notes to Required Supplementary Information.
35 17.a
Packet Pg. 230 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

SAN BERNARDINO COUNTY EMPLOYEES' RETIREMENT ASSOCIATION (SBCERA)

SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2021 2020 2019 2018 2017 2016
Actuarially Determined Contribution $ 2,029,361 $ 1,760,542 $ 1,625,725 $ 1,704,307 $ 1,258,947 $ 1,407,336 Contribution in Relation to the Actuarially Determinde Contribution (1,760,542) (2,009,357) (1,625,725) (1,704,307) (1,258,947) (1,407,336) Contribution Deficiency (Excess) $ - 20,004 $ - $ - $ - $ $ - Covered-Employee Payroll 2,430,284 2,045,831 1,890,826 1,816,148 1,776,774 2,518,304 Contributions as a Percentage of Covered-Employee Payroll 82.68% 86.06% 85.98% 93.84% 70.86% 55.88% Note to Schedule:

Valuation Date: June 30, 2018
Methods and assumptions used to determine contribution rates:

Actuarial Cost Method Entry age normal cost method
Amortization method Level Percent of pay (3.5% payroll growth assumed) Remaining amortization period 20 years
Assets valuation method Market value of assets less unrecognized returns from each of the last five years.

Inflation 2.50% per year
Salary Increases
Investment rate of return
Retirement age 53 years
Mortality RP-2000 Heath Annuitant Martality Table
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only six years are shown.

3.00% implation per year, plus real across-the-board salary increase of 0.50%, plus merit and promotion increases.

7.25% net of pension plan
investment expense, including
See Notes to Required Supplementary Information.
36 17.a
Packet Pg. 231 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2021 2020 2019 2018
Measurement Date 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Changes in Total OPEB Liability
Service cost $ 90,956 544,393 $ 86,320 $ 90,934 $
Interest on the total OPEB liability 111,849 29,157 26,317 21,440 Plan experience 124,887 - - -
Changes in assumptions 52,128 72,167 13,302 (50,934)
Changes in benefit terms 2,355,457 - - -
Benefit payments (14,200) (19,568) (12,072) (12,099)
Net change in total OPEB liability 708,841 2,638,385 113,867 49,341 Total OPEB liability - beginning 3,474,315 835,930 722,063 672,722 Total OPEB liability - ending (a) 3,474,315 4,183,156 835,930 722,063 Plan Fiduciary Net Position
Contribution - employer 14,200 19,568 12,072 12,099
Net investment income 16,415 10,045 19,778 23,752
Benefit payments (14,200) (19,568) (12,072) (12,099)
Administrative expense (139) 57 (461) (121)
Net change in plan fiduciary net position 9,906 16,472 19,317 23,631 Plan fiduciary net position - beginning 284,169 267,697 248,380 224,749 Plan fiduciary net position - ending (b) 284,169 294,075 267,697 248,380 Net OPEB Liability/(Assets) - ending (a) - (b) $ 3,889,081 $ 3,190,146 $ 568,233 $ 473,683 Plan fiduciary net position as a percentage of the total OPEB liability 7.03% 8.18% 32.02% 34.40% Covered-employee payroll $ 2,758,300 2,045,831 $ 2,611,101 $ 2,537,528 $ Net OPEB liability as a percentage of covered-employee payroll 190.10% 115.66% 21.76% 18.67% Notes to Schedule:

Changes of Assumptions: The discount rate decreased from 3.17% to 2.79% in measurement period 2018-19. (1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.

See Notes to Required Supplementary Information.
37 17.a
Packet Pg. 232 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

SCHEDULE OF CONTRIBUTIONS - OPEB
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2021 2020 2019 2018
$ 335,358 366,074 $ 64,738 $ 62,732 $
19,568 33,966 14,200 12,072
$ 315,790 332,108 $ 50,538 $ 50,660 $
$ 2,045,831 3,624,974 $ 2,758,300 $ 2,611,101 $

0.94% 0.96% 0.51% 0.46%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date 6/30/2019
Actuarial Cost Method
Amortization Valuation Method/Period
Asset Valuation Method Market value
Inflation 2.50%
Payroll Growth 3% per annum, in aggregate
Investment Rate of Return 6.75%
Healthcare cost-trend rates
Retirement Age
Mortality MacLeod Watts Scale 2020 applied generationally Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contributions Contribution Deficiency (Excess)
Covered-employee payroll
Contributions as a percentage of covered-employee payroll (1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available. *Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2018 were from the June 30, 2016 actuarial valuation.

Entry Age Normal
Level percent of pay

5.4% in 2021 fluctuating to 4% by 2076
45 to 65 years
See Notes to Required Supplementary Information.
38 17.a
Packet Pg. 233 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

Lance, Soll & Lunghard, LLP 203N.BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
We have audited, in accordance with the 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, the financial statements of the governmental activities and the general fund information of the Barstow Fire Protection District (the District), a component unit of the City of Barstow, as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated December 17, 2021.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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Packet Pg. 234 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

Brea, California
December 17, 2021
40 17.a
Packet Pg. 235 Attachment: Barstow Fire Protection FS Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Statements)

Lance, Soll & Lunghard, LLP 203N.BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022 December 17, 2021
To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
We have audited the financial statements of the governmental activities, and the general fund information of the Barstow Fire Protection District (the District), a component unit of the City of Barstow, for the year ended June 30, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 7, 2021. Professional standards also require that we communicate to you the following information related to our audit.

Management’s estimates of its net pension liability and net other post-employment benefits liability based on actuarial valuation specialist assumptions. We evaluated the key factors and assumptions used to develop the net pension liability and net other post-employment benefits liability in determining that they are reasonable in relation to the financial statements taken as a whole.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosure affecting the financial statements was:

The disclosure of negative fund balance in Note 10 to the financial statements identifies the large deficit of the District for the year ended June 30, 2021.

The financial statement disclosures are neutral, consistent, and clear.

17.b
Packet Pg. 236 Attachment: Barstow Fire Protection District Audit Communication Letter Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
Significant Unusual Transactions
Management is responsible for the policies and practices used to account for significant unusual transactions. No significant unusual transactions have occurred during fiscal year 2020-2021.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated December 17, 2021.

17.b
Packet Pg. 237 Attachment: Barstow Fire Protection District Audit Communication Letter Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
management each year prior to retention as the District’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

10. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

Other Matters
We applied certain limited procedures to the budgetary comparison schedules for the general fund, the schedule of proportionate share of the net pension liability, the schedule of plan contributions, the schedule of changes in net OPEB liability and related ratio, and the schedule of contributions -OPEB which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were not engaged to report on the introductory section, which accompany the financial statements but are not RSI. Such information has 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 it.

The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2020-2021 audit:

GASB Statement No. 84, Fiduciary Activities.

GASB Statement No. 90, Majority Equity Interests - an Amendment of GASB Statement Nos. 14 and 61.

GASB Statement No. 98, The Annual Comprehensive Financial Report.

The following GASB pronouncements are effective in the following fiscal years’ audits and should be reviewed for proper implementation by management:

Fiscal year 2022
GASB Statement No. 87, Leases.

GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period.

GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.

17.b
Packet Pg. 238 Attachment: Barstow Fire Protection District Audit Communication Letter Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
Fiscal year 2023
GASB Statement No. 91, Conduit Debt Obligations.

GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.

GASB Statement No. 96, Subscription-Based Information Technology Arrangements.

Restriction on Use
This information is intended solely for the use of the Board of Directors and management of the Barstow Fire Protection District and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
Brea, California

17.b
Packet Pg. 239 Attachment: Barstow Fire Protection District Audit Communication Letter Final 12-29-21 (4930 : Barstow Fire Protection District Basic Financial Joint Special Meeting CC/BFPD/Odesa/Harvey House
02/7/22 06:00 PM
Finance
Marc Puckett
Audit
Doc ID: 4928

AGENDA ITEM
AGENDA MATTER:

CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2021
EXECUTIVE SUMMARY:

The City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2021 will be presented to Council by Bryan Gruber, partner, from Lance, Soll and Lunghard, LLP. The recommended action is to receive and file the report.

DISCUSSION:

The City of Barstow's Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2021 is herewith presented for City Council's review, discussion and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The ACFR has been reviewed by the Finance Committee at their meeting held on January 25, 2022 and the report has been recommended to Council for a receive and file action. The partner in charge of the audit engagement, Bryan Gruber, will present the financial statements to City Council at the February 7, 2022, Council meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2021.
18 Packet Pg. 240
220 EAST MOUNTAIN VIEW, SUITE A, BARSTOW, CA 92311
WWW.BARSTOWCA.ORG
FISCAL YEAR ENDED JUNE 30, 2021
ANNUAL

COMPREHENSIVE

FINANCIAL
REPORT

18.a
Packet Pg. 241 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) About the Cover: The First Avenue Bridge over the Burlington Northern and Santa Fe (BNSF) railyard was originally constructed in 1930. The City of Barstow in cooperation with the California Department of Transportation and the San Bernardino County Transportation Authority is proposing to replace the existing two‐lane bridge over the BNSF railyard with a new two‐lane bridge with eight foot shoulders and an eight foot wide sidewalk. The estimated start of construction is anticipated to commence in the fall of 2022.

18.a
Packet Pg. 242 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672:
$118$/&2035(+(16,9(),1$1&,$/5(3257
)25<($5(1'('-81(

18.a
Packet Pg. 243 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

THIS PAGE INTENTIONALLY LEFT BLANK

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Packet Pg. 244 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR YEAR ENDED JUNE 30, 2021

TABLE OF CONTENTS
Page
Number

INTRODUCTORY SECTION
Letter of Transmittal ........................................................................................................................... i Organizational Chart ......................................................................................................................... v List of Elected and Appointed Officials ............................................................................................ vi

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT .................................................................................................. 1 MANAGEMENT'S DISCUSSION AND ANALYSIS ................................................................................ 7

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:

Statement of Net Position ........................................................................................................ 23 Statement of Activities ............................................................................................................. 24 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet - Governmental Funds .............................................................................. 30 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ................................................................................. 33 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ................................................................................ 34 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities ................................................................................................ 37 Proprietary Fund Financial Statements:

Statement of Net Position - Proprietary Funds .................................................................. 38 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds ....................................................................................... 39 Statement of Cash Flows - Proprietary Funds .................................................................. 40 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position - Fiduciary Funds ..................................................... 42 Statement of Changes in Fiduciary Net Position - Fiduciary Funds .................................. 43 Notes to Basic Financial Statements .............................................................................................. 47

18.a
Packet Pg. 245 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR YEAR ENDED JUNE 30, 2021

TABLE OF CONTENTS
Page
Number

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
Budgets and Budgetary Accounting:

Budget Control and Budgetary Accounting .............................................................................. 95 Budgetary Comparison Schedules:

General Fund ..................................................................................................................... 96 Measure I Special Revenue Fund ..................................................................................... 97 Barstow Fire Protection District Special Revenue Fund ................................................... 98 Grants Special Revenue Fund .......................................................................................... 99 Defined Benefit Pension Plan:

CalPERS Cost Sharing Plan:

Schedule of the City’s Proportionate Share of the
Net Pension Liability.................................................................................................. 102 Schedule of Plan Contributions ....................................................................................... 103 OPEB Plan
City of Barstow Plan - Schedule of Changes in Net OPEB Liability and Related Ratios ............................................................................................................................... 104 Barstow Fire Protection District Plan - Schedule of Changes in Net OPEB Liability and Related Ratios .......................................................................................................... 105 City of Barstow - Schedule of Contributions - OPEB ............................................................. 106 Barstow Fire Protection District Plan - Schedule of Contributions - OPEB ........................... 107

SUPPLEMENTARY INFORMATION
Non-Major Governmental Funds:

Combining Balance Sheet ..................................................................................................... 112 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .............................................................................................................116 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual:

Gas Tax Special Revenue Fund ..................................................................................... 119 Asset Seizure Special Revenue Fund ............................................................................. 120 Barstow Harvey House Foundation Services Special Revenue Fund ............................ 121 Redevelopment Housing Successor Special Revenue Fund .......................................... 122 Barstow Community Services Foundation Special Revenue Fund ................................. 123 Local Transportation Special Revenue Fund .................................................................. 124 Flood Control Special Revenue Fund ............................................................................. 125 Covid-19 Grants ..............................................................................................................126 Measure I TRIP Debt Service Fund ................................................................................ 127 City Capital Projects Fund ............................................................................................... 128

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CITY OF BARSTOW

ANNUAL COMPREHENSIVE FIANCIAL REPORT
FOR YEAR ENDED JUNE 30, 2021

TABLE OF CONTENTS
Page
Number
Custodial Funds:

Combining Statement of Fiduciary Assets and Liabilities ...................................................... 130 Combining Statement of Changes in Assets and Liabilities .................................................. 131

STATISTICAL SECTION (UNAUDITED)
Description of Statistical Section .................................................................................................. 135 Net Position by Component – Last Ten Fiscal Years ................................................................... 137 Changes in Net Position – Last Ten Fiscal Years ........................................................................ 138 Fund Balances of Governmental Funds – Last Ten Fiscal Years ................................................ 140 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ............................. 141 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ............................................................................................................ 142 Assessed Value and Estimated Actual Value of Taxable Property by Class – Last Ten Fiscal Years ............................................................................................................. 143 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years .......................................... 144 Largest 2020-21 Local Secured Taxpayers ................................................................................. 145 Principal Property Tax-Payers – Current Year and Ten Years Ago ............................................. 146 Property Tax Levies and Collections – Last Ten Fiscal Years ..................................................... 147 Top 25 Sales Tax Producers 2021 ............................................................................................... 148 Top 25 Sales Tax Producers 2012 ............................................................................................... 149 Taxable Sales by Category .......................................................................................................... 150 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ...................................................... 151 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years. ....................................... 152 Direct and Overlapping Governmental Activities Debt ................................................................. 153 Legal Debt Margin Information – Last Ten Fiscal Years .............................................................. 154 Pledged Revenue Coverage – Last Ten Fiscal Years ................................................................. 155 Demographic and Economic Statistics – Last Ten Calendar Years ............................................. 156 Principal Employers ...................................................................................................................... 157 Full-Time and Part-Time City Employees by Function – Last Ten Fiscal Years .......................... 158 Operating Indicators by Function – Last Ten Fiscal Years ........................................................... 159 Capital Asset Statistics by Function – Last Ten Fiscal Years ....................................................... 160

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Packet Pg. 248 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) December 17, 2021
For the Citizens of the City of Barstow,
Honorable Mayor and City Council
City of Barstow
It is our pleasure to submit the Annual Comprehensive Financial Report (ACFR) for the City of Barstow.

State law requires that all general-purpose local governments publish each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue the Annual Comprehensive Financial Report of the City of Barstow for the fiscal year ended June 30, 2021.

This report consists of management’s representations concerning the finances of the City of Barstow.

Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. Management of the City of Barstow has established a comprehensive internal control framework that is designed to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with GAAP. Because the cost of internal controls should not exceed anticipated benefits, the City’s comprehensive framework of internal controls has been designed to provide reasonable, rather than, absolute assurance that the financial statements will be free from material misstatement.

The City of Barstow’s financial statements have been audited by Lance, Soll, & Lunghard, LLP, a firm of licensed certified public accountants. The independent auditors have issued an unmodified opinion and have concluded that the City’s financial statements for the fiscal year ended June 30, 2021, are fairly presented in conformity with generally accepted accounting principles. The independent auditors’ report is presented as the first component of the financial section of this report. GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Barstow’s MD&A can be found immediately following the report of the independent auditors.

PROFILE OF THE CITY
The Reporting Entity
This report combines the financial statements of the City of Barstow, and its component units, the Barstow Public Financing Authority, the Barstow Public Facilities Corporation, the Odessa Water District, the Barstow Harvey House Foundation, Barstow Community Services Foundation and the Barstow Fire Protection District to constitute a single reporting entity. The City Council serves as the governing board of these component units and, as such, this combined presentation better represents the financial activities of the City of Barstow.

The City directly provides a full range of services, including police and fire protection services. Contracted services include engineering, street sweeping, solid waste management, and attorney services. Staff i

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Packet Pg. 249 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) provided services include police services and fire protection services, customer service and community relations, community development (which includes planning, economic development, housing and grant administration activities as well as overall department administration), public works oversight including construction and maintenance of roadways, parks and streets, recreational and cultural activities, sewer utility services and general administrative services. All of these activities are included in this report.

Fire protection is provided by the Barstow Fire Protection District, a subsidiary agency of the City.

The City is served by private water companies. However, sewerage services are provided by the City of Barstow. Additionally, the Barstow Unified School District is a separate entity and, accordingly, not included in this report.

History of the City
The City of Barstow is a General Law Council/Manager municipality incorporated in 1947. It is located in the northern part of the County of San Bernardino, approximately 114 miles northeast of Los Angeles, and approximately 70 miles north of the City of San Bernardino. The City boundary encompasses approximately 40 square miles and serves a population of over 24,000. The City prides itself as the “Crossroads of Opportunity” at the juncture of the I-40 and I-15 freeways. Situated midway between Los Angeles and Las Vegas, Barstow caters to the needs of approximately 55 million travelers passing through the City annually.

The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney. The Council is elected on a non-partisan basis. Council members serve four-year terms and elections are staggered every two years.

The mayor is elected to serve a four-year term. The mayor is elected at large while the council members are elected by districts.

The City Manager is responsible for carrying out the policies and ordinances of the governing body, and for overseeing the day-to-day operations of the City government working with the directors and managers of various City departments.

The City Manager administers the Annual Operating and Capital Improvement Budget and maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the appropriated budget approved by the City’s governing body. Activities of the general fund, special revenue funds, enterprise funds, debt service fund and capital projects funds are included in the annual appropriated budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the individual fund level. Appropriations lapse at year end. However, encumbrances and project appropriations generally are re-appropriated as part of the following fiscal year’s operating budget.

ECONOMIC CONDITION AND OUTLOOK
From a historical perspective, growth in the City of Barstow has proceeded at a fairly slow, but steady pace.

Major industries located within the city’s boundaries, or in close proximity, included major military installations with both military and civilian personnel, national defense contractors, transportation and rail firms, as well as numerous educational and financial institutions. The most current population figures show San Bernardino County has increased its population by 0.61% from January 1, 2020 to January 1, 2021. ii

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Packet Pg. 250 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) The population for the City of Barstow had a slight decrease of 0.5% according to the California Department of Finance. The unemployment rate as of June 2021 for the City is 8.0% which is a decrease from 12.1% at the beginning of the COVID-19 pandemic in June 2020. Staff continues to pursue economic development in areas of the local economy that will provide job opportunities for residents.

Sales tax revenue, excluding Measure Q, increased from $6.1 million in fiscal year 2020 to $7.5 million in fiscal year 2021, largely due to rebounding revenues from the downturn caused by the COVID-19 pandemic. The City’s transient occupancy tax continues to be a major source of revenue for the City and came in at $3.44 million for fiscal year 2021, up from $2.85 million in fiscal year 2020. City management remains optimistic that negative impacts of the COVID-19 pandemic on the City’s revenue bases are mostly behind us.

MAJOR ACTIVITY IN THE CITY:

Major development activities are underway in the City consistent with the City’s General Plan and Council’s vision and direction to improve and upgrade infrastructure, public services, and promote economic growth and development. Some of these development activities include:
 The City has approved construction of a Marriott hotel project in the Lenwood area of Barstow along the freeway. The project includes constructing two hotels totaling 181 rooms using an innovative shared footprint design. The two hotels are a Fairfield Inn (short term stay) and a Towne Place Suites (long term stay). The hotels are currently under construction and expected to open in July, 2022. The hotels are located close to the Outlet mall and conservatively will add over $1 million annually in new revenues.
 The City has entered into two Inter Governmental Service Agreements (IGSAs) with Fort Irwin (Army) and are in the process of completing negotiations on three more that are expected to add over $800,000 annually in new revenues. The three additional IGSC contracts are now awaiting final approvals from the Army which is expected to occur within the next few months.  The City has approved creation of a “green zone” and are beginning to take applications as of December 1, 2021 and anticipating issuance of permits in January, 2022. Based upon a Cannabis fee study completed for the City by HdL, subject area experts, the City is expecting to receive over $250,000 in new revenues during the current fiscal year. Thereafter, the City will receive over $70,000 annually in regulatory fees plus 3% of gross sales (above the City’s existing 2%) per approved development agreements. Annual revenues received pursuant to approved development agreements are expected to be significant.
 The City continued its efforts to improve infrastructure in fiscal year 2021. The major infrastructure projects are pavement preservation, the design phase for Phase One of the West Section 7 project, the First Avenue Bridge over the BNSF Classification Yard project, and the First Avenue Bridge over the Mojave River project.
 The City successfully passed a local general sales tax ballot measure on November 6, 2018. Income from the new general sales tax measure began to be collected on April 1, 2019. The City received over $8.85 million from the sales tax measure in fiscal year 2021, an increase of $1.4 million from the prior fiscal year.
iii

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LONG-TERM FINANCIAL PLANNING
The City continues to maintain a Council mandated reserve of 20% Working Capital and 5% for emergencies. The Fiscal Year 2020-22 Budget falls within the policy guidelines set by the City Council for budgetary and planning purposes. The City’s financial condition is continuously being monitored and has improved due to the passage of the Measure Q Local Sales Tax, a 1% general tax available to fund senior and youth recreation programs; assist with maintaining roads and parks; and improve police and fire services. Periodically, interim financial reports are presented to City Council regarding the budgetary performance of all major funds. By closely monitoring revenues, expenditures, and financial trends, the City has been able to manage the current economic downturn, thus reducing the impact on City services due to the pandemic. Current economic factors and potential future impacts of the COVID-19 pandemic continue to be carefully monitored and tracked by staff.

AWARDS AND ACKNOWLEDGEMENTS
Awards
The City’s Annual Comprehensive Financial Report for the year ended, June 30, 2021, was prepared utilizing best practices and in conformity with the awards program criteria for the Certificate of Achievement for Excellence in Financial Reporting as promulgated by the Government Finance Officer’s Association of the United States and Canada (GFOA). The Certificate of Achievement is the highest form of recognition for excellence in state and local government financial reporting. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report for the year ended, June 30, 2021, conforms to the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for the certificate.

Acknowledgements
In closing, this report was made possible by the leadership and support of the governing body of the City of Barstow.

The preparation of this report on a timely basis is a team effort, requiring the dedication and cooperation of the entire Finance Department staff and continued support of the City Manager’s Office and City Council.

The guidance and suggestions from the accounting firm of Lance, Soll and Lunghard, LLP, were also invaluable in completion of this report.

Sincerely,
Marc R. Puckett
Interim Finance Director

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Packet Pg. 252 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) 220 East Mountain View Street ▪ Barstow, CA 92311
Office: (760) 256-3531 ▪ http://www.barstowca.org

CITY OF BARSTOW ORGANIZATIONAL CHART
The People
Elected: City Council,Treasurer &
City Clerk
City Manager
Fire Department Police Department Finance Department
Municipal Records
Community / Economic Development Department
Community Services Department
Human Resources Division
Information Technology Division
City Attorney
v

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List of Elected and Appointed Officials
June 30, 2021
Elected Officials
Mayor Dr. Paul Anthony Courtney
Council Member, Mayor Pro Tem James M. Noble
Council Member Barbara Mae Rose
Council Member Marilyn Dyer Kruse
Council Member Timothy R. Silva
City Treasurer Michael J. Lewis
City Clerk Andrea Flores
Appointed Officials
Interim City Manager Dr. James Hart
Interim Finance Director Marc Puckett
City Attorney Matthew Summers
Chief of Police Albert Ramirez
Assistant Fire Chief Sidney Hultquist
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Packet Pg. 254 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) AUDITORS’ OPINION LETTER

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Packet Pg. 256 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
City of Barstow, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Barstow, California, (the City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, 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 Barstow, California, as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the date of the financial statements.

Lance, Soll & Lunghard, LLP 203N.BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022

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Packet Pg. 257 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) To the Honorable Mayor and Members of the City Council
City of Barstow, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with the GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit 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 City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

Other Reporting Responsibilities
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedules for the general fund, measure I special revenue fund, Barstow fire protection district special revenue fund, and grants special revenue fund, the schedule of plan contributions (CalPERS and SBCERA), the schedule of proportionate share of the net pension liability (CalPERS and SBCERA), the schedule of changes in net OPEB liability and related ratio (City of Barstow and Barstow fire protection district plans), and the schedule of contributions – OPEB (City of Barstow and Barstow fire protection district plans), be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the 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. 2 18.a
Packet Pg. 258 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) To the Honorable Mayor and Members of the City Council
City of Barstow, California
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and budgetary schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, 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 nonmajor fund financial statements and schedules are fairly stated, in all material respects in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory section and statistical section but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the financial statements does not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 17, 2021 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely 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 City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Brea, California
December 17, 2021
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Packet Pg. 260 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) MANAGEMENT’S DISCUSSION

AND ANALYSIS
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021

As management of the City of Barstow (the “City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2021.

It is designed to:
 Highlight significant financial issues
 Provide an overview of the City’s financial activity
 Discuss changes in the City’s financial position
 Explain any material deviations from the approved budget  Identify individual fund issues
We encourage readers to consider the information presented here in conjunction with the additional information that we have furnished in our letter of transmittal, which can be found on pages i-vi of this report.

FINANCIAL HIGHLIGHTS
 The governmental program and general revenues were $39.7 million.  The cost of governmental activities was $41.9 million.  The business-type activities program and general revenues were $9.9 million.  The cost of business-type activities was $8.5 million.  The General Fund ended the fiscal year with a fund balance of $17.7 million, with the reported net increase in fund balance of $3.78 million.
 For the General Fund, actual revenues exceeded the budgeted revenue estimates by $5.0 million and actual expenditures were less than final amended budget by $0.5 million (both favorable variances). Effects of the COVID-19 pandemic were less than anticipated.  The Measure I Special Revenue Fund, a major governmental fund, ended the fiscal year with a deficit $1.2 million in fund balance, a deficit reduction of $400,000 from the prior fiscal year.  The Barstow Fire Protection District ended the fiscal year with a deficit fund balance of $5.0 million, a deficit reduction of $1.3 million from the prior fiscal year.  Total Other Governmental Funds had a combined fund balance of $1.2 million.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City of Barstow’s basic financial statements, which are comprised of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances in a manner similar to a private-sector business.

The statement of net position presents information on all of the City’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. 7 18.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus revenues are reported in the statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, public works, recreation and community development. The business-type activities of the City include wastewater reclamation and solid waste disposal.

The government-wide financial statements include not only the City itself, (known as the primary government), but also its legally separate component units. The Odessa Water District, the Barstow Fire Protection District, the Barstow Harvey House Foundation and the Barstow Community Services Foundation all function, for all practical purposes, as part of the City of Barstow, and therefore, have been included (blended) as an integral part of the primary government.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City are divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City of Barstow maintains fourteen individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Measure I special revenue fund, Barstow Fire Protection District special revenue, and Grants special revenue funds, which are considered to be major funds. Data from the other nine governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements as supplementary information. The non-major revenue funds are the special revenue funds. They are Gas Tax, Asset Seizure, Barstow Harvey House Foundation, Redevelopment Housing Successor Fund, Barstow Community Services Foundation, the Local Transportation Fund, the Flood Control Fund , 8 18.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
COVID 19 Grants fund, and the Capital Projects Fund. The Measure I TRIP debt service fund is also combined with the non-major governmental funds.

The City adopted a two-year appropriations budget for its governmental and proprietary funds in fiscal year 2020. A budgetary comparison has been provided for the general fund on page 96.

The basic governmental fund financial statements can be found on pages 23-43 of this report.

Proprietary funds
The City maintains two proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its wastewater reclamation and solid waste disposal.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the major enterprise funds. The basic proprietary fund financial statements can be found on pages 38-40 of this report.

Fiduciary funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the government.

Fiduciary funds are not reflected in the government-wide financial statements because the resources for those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is like that used for proprietary funds. The City maintains two fiduciary funds to account for the receipts and disbursements of special assessments. The City also has one private purpose trust fund to account for redevelopment successor agency activity. Fiduciary fund statements are located on pages 42-43 of this report.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Included in this section is Note 15, which summarizes the activity related to Measure Q, the 1% general transaction tax approved by voters on November 6, 2018.

The notes to the financial statements are located on pages 47-92 of this report.

Other Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s budgetary information and compliance for the General Fund, Measure I special revenue fund, the Barstow Fire Protection District special revenue fund, and Grants special revenue fund. This section also includes information regarding the Defined Benefit Pension Plan, which includes the California Public Employees’ Retirement System (CALPERS) and the San Bernardino County Employees’ Retirement Association (SBCERA) Plan. The schedule of funding progress, which presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for the benefits, is also presented as required supplementary information. Required supplementary information can be found on pages 95-107 of this report.
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Supplementary information for the non-major governmental funds, such as Gas Tax special revenue fund, Grants, Asset Seizure, Barstow Harvey House Foundation, Redevelopment Housing Successor, Barstow Community Services Foundation, Local Transportation Fund, Flood Control, and COVID-19 Grants special revenue funds, as well as the Measure I TRIP debt service fund and Capital Projects fund, are located on pages 111-128 of this report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
Net position over time may serve as a useful indicator of a government’s financial position. In the case of the City, assets and deferred outflows exceeded liabilities and deferred inflows by $53.9 million at the close of the fiscal year, a decrease of 1.5% from the previous year.

Capital assets (e.g., land, buildings, machinery, and equipment) less any related debt used to acquire those assets comprises $105.1 million of the City’s Net Position. Total Assets and Deferred Outflows equaled $147.7 million. Total Liabilities and Deferred Inflows equaled $93.8 million. Total net position from Governmental Activities equaled $37.6 million or 70% and Business-Type Activities equaled 16.2 million or 30% of the $53.9 million total.

Net Investment in
Capital Assets

65.5%
Public Safety

0.0%
Parks & Recreation

0.0%
Capital Projects

0.5%
Low & Mod Income

0.3%
Streets & Highways

0.5%
Unrestricted
-33.2%
Other Purposes

0.0%
City of Barstow Net Position
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021

CITY OF BARSTOW NET POSITION
As shown in the total column for 2021 in the chart above (City of Barstow Net Position), a portion of the City’s net position, $2.1 million, represents resources that are subject to restrictions on how they may be used. Of this restricted amount, it is primarily comprised of $0.8 million restricted for capital projects, $0.4 million for low and moderate income projects, and $0.8 million for Streets and Highways. 2021 2020 2021 2020 2021 2020
Current and other assets $ 17,631,885 $ 13,684,950 $ 3,000,435 $ (44,195) $ 20,632,320 $ 13,640,755 Capital & intangible assets 84,787,829 85,712,706 21,969,483 22,793,423 106,757,312 108,506,129 Total Assets $ 102,419,714 $ 99,397,656 $ 24,969,918 $ 22,749,228 $ 127,389,632 $ 122,146,884 Def. employer pens. contributions $ 5,136,925 $ 4,675,093 $ 297,811 $ 210,188 $ 5,434,736 $ 4,885,281 Def. outflows of resources - pens. 11,431,982 9,258,535 468,793 417,622 11,900,775 9,676,157 Deferred contributions - OPEB 885,238 778,880 - - 885,238 778,880 Def. outflows of resources - OPEB 2,053,819 2,057,961 - - 2,053,819 2,057,961 Total deferred outflows $ 19,507,964 $ 16,770,469 $ 766,604 # $ 627,810 # $ 20,274,568 # $ 17,398,279 Current liabilities $ 3,449,058 $ 2,333,733 $ 877,905 $ 441,561 $ 4,326,963 $ 2,775,294 Long-term liabilities 74,946,226 66,843,400 8,288,963 7,796,639 83,235,189 74,640,039 Total Liabilities $ 78,395,284 $ 69,177,133 $ 9,166,868 $ 8,238,200 $ 87,562,152 $ 77,415,333 Deferred pension related items $ 5,532,544 $ 6,608,210 $ 349,715 $ 293,666 $ 5,882,259 $ 6,901,876 Deferred OPEB related items 358,602 575,263 - - 358,602 575,263 Total deferred inflows $ 5,891,146 $ 7,183,473 $ 349,715 $ 293,666 $ 6,240,861 $ 7,477,139 Net Position:

Net investment in capital assets $ 83,193,605 $ 83,177,722 $ 21,922,426 $ 22,443,932 $ 105,116,031 $ 105,621,654 Restricted 2,060,032 4,856,154 - - 2,060,032 4,856,154
Unrestricted (47,612,389) (48,226,357) (5,702,487) (7,598,760) (53,314,876) (55,825,117) Total net position $ 37,641,248 $ 39,807,519 $ 16,219,939 $ 14,845,172 $ 53,861,187 $ 54,652,691 Net Position (Summarized)
As of June 30, 2021 and 2020
Governmental Activities Business-Type Activities Total
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
City of Barstow Changes in Net position
2021 2020 2021 2020 2021 2020
Revenues:

Program Revenues:

Charges for services $ 1,236,136 $ 1,327,757 $ 9,772,548 $ 7,530,388 $ 11,008,684 $ 8,858,145 Operating contributions and grants 757,387 859,437 - - 757,387 859,437 Capital contributions and grants 4,994,774 3,526,055 - 4, - 994,774 3,526,055 General Revenues:

Property taxes 9,796,572 9,252,006 - 9, - 796,572 9,252,006 Transient occupancy taxes 3,436,464 2,855,796 - 3, - 436,464 2,855,796 Sales taxes 16,387,048 13,527,079 - 16, - 387,048 13,527,079 Franchise taxes 1,175,996 1,077,373 - 1, - 175,996 1,077,373 Business license taxes 222,605 220,930 - - 222,605 220,930 Other taxes 55,188 64,808 - 55,188 - 64,808
Use of money and property 1,048,338 318,439 - 1, - 048,338 318,439 Other revenues 591,410 352,124 129,965 27,744 721,375 379,868 Total Revenues 39,701,918 33,381,804 9,902,513 7,558,132 49,604,431 40,939,936 Expenses:

General government 7,178,050 4,539,158 - 7, - 178,050 4,539,158 Public safety 22,274,486 23,887,685 - 22, - 274,486 23,887,685 Community development 1,835,249 2,959,442 - 1, - 835,249 2,959,442 Recreation 1,413,896 2,548,681 - 1, - 413,896 2,548,681 Public works 9,115,346 7,842,090 - 9, - 115,346 7,842,090 Interest on long-term debt 51,162 625 - 51,162 - 625
Wastewater Reclamation - 4,626,634 - 5,093,118 4,626,634 5,093,118 Solid Waste Disposal - 3,901,112 - 1,575,575 3,901,112 1,575,575 Total Expenses 41,868,189 41,777,681 8,527,746 6,668,693 50,395,935 48,446,374 Change in Net Position (2,166,271) (8,395,877) 1,374,767 889,439 (791,504) (7,506,438) Net position, beginning of year 39,807,519 48,203,396 14,845,172 13,955,733 54,652,691 62,159,129 Net postion, end of year $ 37,641,248 $ 39,807,519 $ 16,219,939 $14,845,172 $ 53,861,187 $ 54,652,691 Changes in Net Position
As of June 30, 2021 and 2020
Governmental Activities Business-Type Activities Total
The City of Barstow’s overall net position decreased by $0.8 million from the prior year. The reasons for this overall decrease are discussed in the following sections for governmental activities (a decrease of $2.2 million) and business-type activities (an increase of $1.4 million).

Governmental Activities
Governmental activities net position decreased by $2.2 million for fiscal year 2021 as shown in the chart above and the chart on page 11. This net decrease primarily resulted from increases in the City’s total assets of $3 million and increases in deferred outflows of $2.7 million for pension and OPEB contributions less an increase in the Net Pension Liability of $6.6 million and Net OPEB Liability of $1.3 million. As discussed in the notes, the City participates in a multi-employer cost sharing defined benefit pension plan.

More information about governmental activities are reflected in the charts and graphs on the following pages.
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Governmental Activities
Governmental Activities - Expenses and Program Revenues for FY 2020/21 Governmental Activities - Revenues by Source
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Business-type Activities
Business-type activities increased net position by $1.4 million as shown in the chart on page 13. The increase is directly a result of the reduction of the solid waste hauler rate subsidy. To stabilize Solid Waste’s financial condition, the City Council approved the elimination of the subsidy over a 3 year period; which will end in 2022 and in November 2020, the City brought the utility billing process in-house.

The chart below illustrates business-type expenses and revenues. The second chart on the following page shows Business-type revenues by source.

Business-Type Activities - Expenses and Program Revenues 14 18.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Business-Type Activities - Revenues by Source
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.

In particular, fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $12.9 million, an increase of $2.4 million or 22.1% when compared to the fund balances of the prior year. In fiscal year 2021, total governmental funds revenues exceeded expenditures by $2.2 million.

Further analysis discusses the underlying changes in the major government funds with major changes:

General Fund- During fiscal year 2021, there was an increase in fund balance of $3.8 million from the previous year. General Fund revenues were higher than anticipated due primarily to a strong rebound in total taxes collected as lockdowns related to the COVID-19 pandemic eased. Tax revenues increased by $3.7 million in total from the prior fiscal year. Other general fund revenues increased by $0.5 million in total. Expenditures were $1.0 million less than the prior fiscal year due primarily to budget austerity measures put in place during fiscal year 2020, including adoption of a two-year budget. These measures were put in place to proactively address potential impacts from the pandemic and remain in effect.

Operating
Grants &
Contributions
0%
Capital Grants
&
Contributions
0%
Charges for
Services
100%
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Measure I- The net change in fund balance was an increase of $399 thousand. This increase in fund balance reduced the accumulated fund deficit to $1.2 million. Based on the adopted deficit elimination plan, it is anticipated that the deficit will be eliminated during the next two fiscal years.

Barstow Fire Protection District- The net change in fund balance was an increase of $1.3 million. This increase in fund balance reduced the accumulated fund deficit to $5.0 million. The deficit relates to an interfund operating loan from the General Fund to the BFPD. A plan of repayment has been adopted including annual payments of $500 thousand which may be amended from time to time as warranted. Total revenues for the District, excluding transfers, increased by $700 thousand while total expenditures increased by $800 thousand.

The non-spendable portion of total governmental funds’ fund balances is $8.0 million. The City’s nonspendable fund balances are prepaid amounts that pertain to another accounting period, inventories, assets that are not in cash form and deposits that are liabilities. As of June 30, 2021, the major amounts designated as non-spendable were loans from the following funds:
 $1.7 million due from the Measure I Special Revenue Fund  $0.3 million Wastewater Reclamation Fund loans
 $5.3 million Barstow Fire Protection District loan
Other non-spendable items included deposits and prepaids.

Restricted funds constitute $2.1 million of the total governmental funds fund balance.  In fiscal year 2013, the City entered into an agreement with the California Statewide Communities Development Authority Total Road Improvement Program (TRIP) to finance extensive local street improvements and reconstruction. TRIP funds are pledged against future Measure I funding to serve as the source for the related debt. The projects were identified through the City’s Pavement Management System as meeting the Measure I Strategic Plan. Included as a restricted amount is $1.1 million for debt service as part of the Total Road Improvement Program (TRIP) financing.

The TRIP debt was paid off in fiscal year 2021 using the restricted debt reserve and $383 thousand in cash, freeing up over $1.0 million in funding in future years.  The Housing Successor Agency Trust Fund constitutes $440 thousand of the restricted fund balance.
 The remaining of $0.8 million is related to various Capital Projects.

Assigned fund balance accounts for $4.4 million of fund balance and is comprised of working capital ($3.6 million) and emergency reserves ($0.9 million).

Unassigned fund balance in the General Fund constitutes approximately $5.2 million as of the end of the fiscal year which is available for spending at the government’s discretion. For all governmental funds, the unassigned fund balance as of the fiscal year end is a $1.6 million deficit. This is primarily due to the advance between the BFPD and the General Fund.

More details about the fund balance for governmental funds can be found on page 87. 16 18.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Proprietary Funds
At year-end, the total net position of all proprietary funds was $16.2 million, which was an increase of $1.4 million or 9.3% over the previous fiscal year. Details for the change are discussed below.  The Wastewater Fund had an increase in net position of $949 thousand. The increase is primarily due to the increased monitoring of industrial discharge flow and rate increases for inflation.  Solid Waste had a change in net position of $426 thousand due to a decrease in the hauler subsidy.

This change in net position reduced the fund deficit to $236 thousand.

Additional information can be found on pages 38-40 of this report.

GENERAL FUND BUDGETARY HIGHLIGHTS
The fiscal 2021 year-end actual revenues of $29.9 million exceeded budgeted estimated revenues of $24.9 million by $5.0 million. The City implemented austerity measures in response to the COVID-19 pandemic and subsequent lockdown for an unknown duration. As the lockdowns imposed due to the pandemic have been lifted and travel restrictions have eased, the City has benefited from increases in revenues sensitive to transient travel. Primarily, the City’s sales taxes and transient occupancy taxes have increased significantly as pandemic restrictions were lifted. Sales tax collections have increased by $1.4 million from the prior fiscal year to $7.55 million. Measure Q sales tax collections have also increased by $1.4 million to $8.85 million. Transient occupancy tax collections increased by $635 thousand from the prior fiscal year. Property Taxes also increased by $218 thousand. Collections from various franchise taxes also increased by $100 thousand during the fiscal year.

Actual total General Fund revenues had a positive or favorable variance in the amount of $4.99 million or

12.9%. The total General Fund expenditures also ended the fiscal year with a positive or favorable variance coming in under budget by $542 thousand or 2.0%. Attrition savings due to vacancies and retirements accounted for the majority of the savings in the General Fund.

CAPITAL ASSET AND DEBT ADMINISTRATION
The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2021, amounts to $106.8 million (net of accumulated depreciation). This investment in capital assets includes land, building and system improvements, machinery and equipment and park facilities. The total change in the City’s investment in capital assets for the current fiscal year, when compared to the previous year’s capital assets, was a decrease of 1.6% or $1.75 million. Changes from the prior year are discussed below and the City of Barstow’s Capital Assets chart on the next page. The analysis is detailed below:

Increases in Capital Assets for Governmental Activities & Decreases in Business-type Activities:

Governmental Activities had a net decrease in capital assets of $925 thousand from the previous fiscal year due mainly to the following: a net increase in Work in Progress of $3.2 million; a net decrease of $3.1 million in Infrastructure, a decrease of $862 thousand for Buildings & Improvements, a decrease of $98 thousand in land and a net decrease in Machinery & Equipment of $112 thousand. 17 18.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Business-type Activities had an overall decrease of $823 thousand from fiscal year 2020. This decrease was primarily due to a $698 thousand decrease in Infrastructure and a $135 thousand decrease in Machinery & Equipment from the prior fiscal year.

City of Barstow’s Capital Assets
(Net of Depreciation)
2021 2020 2021 2020 2021 2020
Land & Intangible Assets $ 9,787,484 $ 9,885,485 $ 1,657,637 $ 1,657,637 $ 11,445,121 $ 11,543,122 Work in progress 13,361,468 10,154,019 237,741 206,403 13,599,209 10,360,422 Buildings & Improvements 9,665,376 10,527,143 88,796 95,215 9,754,172 10,622,358 Machinery and equipment 1,398,390 1,510,231 1,476,503 1,611,301 2,874,893 3,121,532 Property Under Capital Lease 1,019,184 982,744 88,323 104,763 1,107,507 1,087,507 Infrastructure 49,555,927 52,653,084 18,420,483 19,118,104 67,976,410 71,771,188 Total $ 84,787,829 $ 85,712,706 $ 21,969,483 $ 22,793,423 $ 106,757,312 $ 108,506,129 Governmental Activities Business-Type Activities Total
Additional information on the City’s capital assets can be found in Note 5 of the “Notes to Basic Financial Statements” on pages 61-62 of this report.

Long-term Debt
At the end of the current fiscal year, the City of Barstow had total debt outstanding of $12.5 million. Of this debt amount, governmental activities accounts for $6.8 million, and $5.7 million is related to businesstype activities. The City has no general obligation bonded debt or tax allocation bonded debt outstanding.

City of Barstow’s Outstanding Debt
In total, debt decreased, by $256 thousand. However, although the City actively works to reduce claims and judgements with professional risk managers, Claims & Judgments increased by $753 thousand during the fiscal year. Capital lease agreement obligations increased by $265 thousand and debt for compensated absences increased by $251 thousand. Pollution remediation expenses in the Soapmine Road area reduced the related liability by $17 thousand. Also, the City of Barstow had an agreement with the California Statewide Communities Development Authority Total Road Improvement Program (TRIP) to finance extensive local street improvements and reconstruction that were identified throughout the City. This 2021 2020 2021 2020 Total 2021 Total 2020
Measure I-TRIP COP $ 1,507,750 - $ $ - $ - $ 1,507,750 - $ Capital Lease Agreement 1,594,224 1,027,234 47,057 349,491 1,641,281 1,376,725 Pollution Remediation Liability - 5,468,992 - 5,486,099 5,468,992 5,486,099 Claims & Judgments Payable 3,363,065 2,610,138 - 3,363,065 - 2,610,138 Compensated Absences 1,856,949 1,567,956 136,907 174,733 1,993,856 1,742,689 Total $ 6,814,238 $ 6,713,078 $ 5,652,956 $ 6,010,323 $ 12,467,194 $ 12,723,401 Governmental Activities Business-Type Activities Total
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
additional capital was used as part of the road and street reconstruction projects. These projects are now complete. The City pledged Measure I funding to serve as the source for the related debt services payments.

The final payment for the TRIP financing agreement was made in FY 2020-21.

Additional information on the City’s long-term debt can be found in Note 6 on pages 63- 64 of this report.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES
The economy continues to be at the forefront of management’s consideration in leading and providing services for the residents of the City of Barstow. The management team continuously takes the necessary steps required to address the needs of its residents for the short-term and the long-term, focusing on needed infrastructure improvements, community services including recreation and activities for all ages, business and economic development, and planning for long-term growth in conjunction with the City Council.

When the coronavirus epidemic began, no one knew what the impacts would be or how long it would last.

The City was proactive in its attempts to manage the impacts on the City organization and provision of services. The City adopted a two-year budget for FY21 and 22. This budget included reductions in revenue projections of $2.8m and reductions in appropriations of $2.3m. Budgetary actions included a freeze in wages and certain benefits for two years, a reduction in force of 7.5 FTEs, elimination of 4 vacant funded positions, temporary elimination of recreation programs, and closure of recreation facilities. Further, all financial activity is continually monitored to ensure resources and expenses are in-line with budgeted projections. The budget amendments and continual budget monitoring are necessary and vital to the City’s efforts to manage pandemic impacts.

As the imposed lockdown and other travel restrictions due to the epidemic eased, increased transient travel had an unanticipated positive impact on the City’s key revenue sources. Sales tax revenues received were $2.8 million higher than projected and Transient Occupancy Taxes were $635,000 higher than projected.

All told, the City received over $5.0 million in revenues more than what was projected in the amended budget. Expenditures for the year were $542,000 below the amended budget.

These revenue increases have been assisted by the diversity of the City’s tax base. In particular, between the Outlets at Barstow, the number of hotels in the Lenwood area, surrounding restaurants and four truck stops representing all four major chains, 38% of the City’s revenues are generated from transient travelers through the community. Barstow is located at the juncture of the I-40 and I-15 freeways. As such, freeway traffic through the community has been a tremendous source of revenue.

The City has also received federal stimulus funding through the CDBG program, JAG grant, CARES grant, and ARPA federal stimulus programs which has greatly assisted with the economic recovery from impacts due to the pandemic. These funds are recorded in Special Revenue funds outside of the City’s General Fund.

Through the Community Development Block Grant (CDBG) program, the City received $15,800 for a testing event project.
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2021
Through the Justice Assistance Grant (JAG) program, the City received a reimbursement grant award in the amount of $71,392. To date, the City has received $34,261 of the total grant award. The remaining amount of the grant will be received during the next fiscal year.

Through the Coronavirus Aid, Relief, and Economic Security (CARES) program, the City was awarded $898,920. To date, the City has received $881,800 of the total grant award in FY21. The remaining $17,000 will be received in the next fiscal year.

Through the American Rescue Plan Act (ARPA), the City was awarded $5,720,976. The first tranche of $2,860,488, representing 50% of the funding, was received in July, 2021. The second half of the funding will be received by the City in July 2022.

The City has also approved construction of a Marriott hotel project in the Lenwood area of Barstow along Interstate I5 freeway. The project includes constructing two hotels totaling 181 rooms using an innovative shared footprint design. The two hotels are a Fairfield Inn (short term stay) and a Towne Place Suites (long term stay). The hotels are currently under construction and expected to open in Fall 2022. The hotels are located close to the Outlet mall and conservatively will add over $1 million annually in new revenues.

The City recently approved creation of a “green zone” and are beginning to take applications as of December 1, 2021 with the anticipated issuance of permits in January 2022. Based upon a Cannabis fee study completed for the City, expected new revenues during the next fiscal year will exceed $250,000.

Thereafter, the City will receive over $70,000 annually in regulatory fees plus 3% of gross sales (above the City’s existing 2%) per approved development agreements. The new revenues from the Cannabis manufacturing and retails sales are expected to be significantly more than $500 thousand annually.

The City’s executive management team continues its commitment to improving the infrastructure for its residents. This is evidenced by the continued projects such as: First Avenue Bridge over Burlington Northern Santa Fe (BNSF), the North First Avenue Bridge over the Mojave River, and West Section 7.

The unemployment rate for the City of Barstow as of June, 2021 was 8.0%. This represents a decrease of

4.1% from the June 2020 rate of 12.1%. An improved local economy is reflected in the increases in transient occupancy tax and sales tax collections. The City’s Economic Development team is actively working to assist local businesses to withstand the economic impacts of the COVID-19 pandemic. The City also demonstrates its “pro-business” outlook by its willingness to work with prospective employers and new businesses interested in locating in Barstow.

REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Finance Director, 220 E. Mountain View Street, Suite A, Barstow, California 92311. 20 18.a
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GENERAL PURPOSE

FINANCIAL STATEMENTS
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CITY OF BARSTOW

STATEMENT OF NET POSITION
Governmental Business-Type
Activities Activities Total
Assets:

Cash and investments $ 2,162,566 9,723,367 $ 11,885,933 $ Receivables:

Accounts 1,929,769 1,119,405 3,049,174
Taxes 63,662 - 63,662
Accrued interest 3,715 622 4,337
Internal balances 283,671 (283,671) -
Prepaid costs 43,840 1,513 45,353
Deposits 591,564 - 591,564
Due from other governments 4,925,605 - 4,925,605
Inventories 66,692 - 66,692
Capital assets not being depreciated 23,148,952 1,895,378 25,044,330 Capital assets, net of depreciation 61,638,877 20,074,105 81,712,982 Total Assets 102,419,714 24,969,918 127,389,632
Deferred Outflows of Resources:

Deferred employer pension contributions 5,136,925 297,811 5,434,736 Deferred outflows of resources-pension 11,431,982 468,793 11,900,775 Deferred contributions-OPEB 885,238 - 885,238
Deferred outflows of resources-OPEB 2,053,819 - 2,053,819 Total Deferred Outflows
of Resources 19,507,964 766,604 20,274,568
Liabilities:

Accounts payable 1,220,773 728,984 1,949,757
Accrued liabilities 1,708,794 109,405 1,818,199
Unearned revenue 329,281 - 329,281
Deposits payable 42,625 39,516 82,141
Due to other governments 50,575 - 50,575
Retentions payable 97,010 - 97,010
Noncurrent liabilities:

Due within one year
Long-term debt 378,488 30,086 408,574
Compensated absences 742,780 54,763 797,543
Claims and judgements 696,842 - 696,842
Pollution remediation liability- 51,500 51,500
Due in more than one year
Long-term debt 1,215,736 16,971 1,232,707
Compensated absences 1,114,169 82,144 1,196,313
Claims and judgements 2,666,223 - 2,666,223
Pollution remediation liability - 5,417,492 5,417,492
Net Pension Liability 44,006,891 2,636,007 46,642,898
Net OPEB Liability 24,125,097 - 24,125,097
Total Liabilities 78,395,284 9,166,868 87,562,152
Deferred Inflows of Resources:

Deferred inflows of resources-pension 5,532,544 349,715 5,882,259 Deferred inflows of resources-OPEB 358,602- 358,602
Total Deferred Inflows
of Resources 5,891,146 349,715 6,240,861
Net Position:

Net investment in capital assets 83,193,605 21,922,426 105,116,031 Restricted for:

Public safety 22,286 - 22,286
Parks and recreation 730 - 730
Capital projects 807,489 - 807,489
Low and Moderate Income 442,902 - 442,902
Streets and Highways 776,153 - 776,153
Other purposes 10,472 - 10,472
Unrestricted (47,612,389) (5,702,487) (53,314,876)
Total Net Position $ 37,641,248 $ 16,219,939 $ 53,861,187 JUNE 30, 2021
Primary Government
See Notes to Financial Statements.
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CITY OF BARSTOW

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs
Primary Government:

Governmental Activities:

General government $ 7,178,050 $ 91,550 $ 18,961 $ 875,019 Public safety 22,274,486 498,522 734,619 71,467
Community development 1,835,249 600,696 375 54,302
Recreation 1,413,896 42,506- 2,354
Public works 9,115,346 2,862 3,432 3,991,632
Interest on long-term debt 51,162---
Total Governmental Activities 41,868,189 1,236,136 757,387 4,994,774 Business-Type Activities:

Wastewater Reclamation 4,626,634 5,564,001--
Solid Waste Disposal 3,901,112 4,208,547--
Total Business-Type Activities 8,527,746 9,772,548--
Total Primary Government $ 50,395,935 $ 11,008,684 $ 757,387 $ 4,994,774 General Revenues:

Taxes:

Property taxes, levied for general purpose
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses taxes
Other taxes
Use of money and property
Other
Total General Revenues
Change in Net Position
Net Position at Beginning of Year
Net Position at End of Year
Program Revenues
See Notes to Financial Statements.
24 18.a
Packet Pg. 280 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) Primary Government
Governmental Business-Type
Activities Activities Total
$ - (6,192,520) $ (6, $ 192,520)
(20,969,878) - (20,969,878)
(1,179,876) - (1,179,876)
(1,369,036) - (1,369,036)
(5,117,420) - (5,117,420)
(51,162)- (51,162)
(34,879,892) - (34,879,892) - 937,367 937,367 - 307,435 307,435 - 1,244,802 1,244,802
(34,879,892) 1,244,802 (33,635,090)
9,796,572 - 9,796,572
3,436,464 - 3,436,464
16,387,048 - 16,387,048
1,175,996 - 1,175,996
222,605- 222,605
55,188- 55,188
1,048,338 - 1,048,338
591,410 129,965 721,375
32,713,621 129,965 32,843,586
(2,166,271) 1,374,767 (791,504)
39,807,519 14,845,172 54,652,691
$ 16,219,939 37,641,248 $ 53,861,187 $
Net (Expenses) Revenues
and Changes in Net Position
See Notes to Financial Statements.
25 18.a
Packet Pg. 281 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

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26 18.a
Packet Pg. 282 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) )81'
),1$1&,$/67$7(0(176
Governmental Funds Financial Statements
Enterprise Funds Financial Statements
Fiduciary Funds Financial Statements
27 18.a
Packet Pg. 283 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

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Packet Pg. 284 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) *29(510(17$/)81'),1$1&,$/67$7(0(176
General Fund LVWKHJHQHUDORSHUDWLQJIXQGRIWKH&LW\,WLVXVHGWRDFFRXQWIRUDOOILQDQFLDOUHVRXUFHV H[FHSWWKRVHUHTXLUHGWREHDFFRXQWHGIRULQDQRWKHUIXQG The Measure I Special Revenue Fund LVXVHGWRDFFRXQWIRUPRQH\JHQHUDWHGE\DRQHKDOISHUFHQW VDOHV WD[ DSSURYHG E\ WKH YRWHUV LQ

WKURXJK ,Q 6DQ %HUQDUGLQR &RXQW\ YRWHUV DSSURYHGWKH H[WHQVLRQRI0HDVXUH,VDOHVWD[WKURXJK The Barstow Fire Protection District Special Revenue Fund DFFRXQWV IRU RSHUDWLRQV RI WKH %DUVWRZ)LUH3URWHFWLRQ'LVWULFW
Grants Special Revenue Fund LV XVHGWR DFFRXQWIRU UHFHLSWV DQG H[SHQGLWXUHV RIPRQH\ UHFHLYHG IURP YDULRXVJRYHUQPHQWDOJUDQWV
The City Capital Projects Fund DFFRXQWVIRUWUDQVDFWLRQV UHODWHGWR SURFHHGVIURP ERQGV DQG RWKHU UHVRXUFHVDQGWKHLUXVHWRDFTXLUHDQGFRQVWUXFWFHUWDLQFDSLWDOIDFLOLWLHV Non-Major Governmental Funds LVWKHDJJUHJDWHRIDOOWKHQRQPDMRUJRYHUQPHQWDOIXQGV 29 18.a
Packet Pg. 285 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2021
General
Assets:

Pooled cash and investments $ 5,978,552 $ 191,363 $ 738,511 $ 554,931 Receivables:

Accounts 251,786 506,917 26,549 984,864
Taxes - - - -
Accrued interest 1,557 65 427 230
Prepaid costs 43,240 - 600 -
Deposits - 591,564 - -
Due from other governments 4,925,605 - - -
Due from other funds 924,442 - - -
Advances to other funds 7,301,063 - - -
Inventories - 66,692 - -
Total Assets 20,084,501 $ 698,345 $ 766,087 $ 1,540,025 $ Liabilities, Deferred Inflows of Resources,
and Fund Balances:

Liabilities:

Accounts payable $ 645,905 $ 54,937 $ 199,286 $ 93,462
Accrued liabilities 1,410,055 - 298,739 -
Unearned revenues - - - 299,625
Deposits payable 42,625 - - -
Due to other governments 50,575 - - -
Due to other funds - - - 838,951
Advances from other funds 1,700,000 - 5,317,392 -
Retentions payable - - - -
Total Liabilities 2,149,160 1,754,937 5,815,417 1,232,038 Deferred Inflows of resources:

Unavailable revenues 276,187 162,318 - 799,356
Total Deferred Inflows of Resources 276,187 162,318 - 799,356 Fund Balances:

Nonspendable:

Nonspendable 8,002,559 - - -
Restricted - - - -
Assigned - 4,438,404 - -
Unassigned (1,218,910) 5,218,191 (5, ( 049,330) 491,369) Total Fund Balances 17,659,154 (1,218,910) (5, ( 049,330) 491,369) Total Liabilities, Deferred inflows of
Resources, and Fund Balances 20,084,501 $ 698,345 $ 766,087 $ 1,540,025 $ Measure I
Barstow Fire
Protection
District Grants
Special Revenue Funds
See Notes to Financial Statements.
30 18.a
Packet Pg. 286 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:

Pooled cash and investments
Receivables:

Accounts
Taxes
Accrued interest
Prepaid costs
Deposits
Due from other governments
Due from other funds
Advances to other funds
Inventories
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:

Liabilities:

Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other governments
Due to other funds
Advances from other funds
Retentions payable
Total Liabilities
Deferred Inflows of resources:

Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:

Nonspendable:

Nonspendable
Restricted
Assigned
Unassigned
Total Fund Balances
Total Liabilities, Deferred inflows of
Resources, and Fund Balances

Capital
Projects Funds
Other Total
Governmental Governmental
Funds Funds
$ 1,352,442 907,568 $ 9,723,367 $
159,653 - 1,929,769
63,662 - 63,662
1,006 430 3,715
- - 43,840
- - 591,564
- - 4,925,605
- - 924,442
- - 7,301,063
- - 66,692
$ 1,576,763 907,998 $ 25,573,719 $
$ 223,684 3,499 $ 1,220,773 $
- - 1,708,794
29,656 - 329,281
- - 42,625
- - 50,575
85,491 - 924,442
- - 7,017,392
- 97,010 97,010
338,831 100,509 11,390,892
10,321 - 1,248,182
10,321 - 1,248,182
- - 8,002,559
1,252,543 807,489 2,060,032
- - 4,438,404
(24,932) - (1,566,350)
1,227,611 807,489 12,934,645
$ 1,576,763 907,998 $ 25,573,719 $
City Capital
Projects
See Notes to Financial Statements.
31 18.a
Packet Pg. 287 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

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32 18.a
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35 18.a
Packet Pg. 291 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

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36 18.a
Packet Pg. 292 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672:
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37 18.a
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38 18.a
Packet Pg. 294 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF REVENUES, EXPENSES

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Totals
Operating Revenues:

Sales and service charges $ 4,208,547 5,564,001 $ $ 9,772,548 Miscellaneous 11,199 118,766 129,965
Total Operating Revenues 5,575,200 4,327,313 9,902,513
Operating Expenses:

Administration and general 2,022,097 304,737 2,326,834
Cost of services 1,487,175 3,559,560 5,046,735
Claims expense 147,910 13,459 161,369
Depreciation expense 951,307 22,190 973,497
Total Operating Expenses 4,608,489 3,899,946 8,508,435
Operating Income (Loss) 966,711 427,367 1,394,078
Nonoperating Revenues (Expenses):

Interest expense (17,562) (1,166) (18,728)
Gain (loss) on disposal of capital assets (583)- (583)
Total Nonoperating
Revenues (Expenses) (18,145) (1,166) (19,311)
Changes in Net Position 948,566 426,201 1,374,767
Net Position:

Beginning of Year 15,507,791 (662,619) 14,845,172
End of Fiscal Year $ (236,418) 16,456,357 $ 16,219,939 $ Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
39 18.a
Packet Pg. 295 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Totals
Cash Flows from Operating Activities:

Cash received from customers and users $ 3,826,837 5,671,298 $ $ 9,498,135 Cash paid to suppliers for goods and services (1,586,671) (3,139,408) (4,726,079) Cash paid to employees for services (1,425,489) (175,397) (1,600,886) Cash received from others 11,199 118,766 129,965
Net Cash Provided (Used) by Operating Activities 2,670,337 630,798 3,301,135 Cash Flows from Non-Capital
Financing Activities:

Repayments made to other funds (190,516) (530,342) (720,858) Net Cash Provided (Used) by
Non-Capital Financing Activities (190,516) (530,342) (720,858) Cash Flows from Capital
and Related Financing Activities:

Acquisition and construction of capital assets (150,140) - (150,140) Principal paid on capital debt (319,541) - (319,541)
Interest paid on capital debt (17,562) - (17,562)
Net Cash Provided (Used) by
Capital and Related Financing Activities (487,243) - (487,243) Cash Flows from Investing Activities:

Loss on investment - (1,166) (1,166)
Net Cash Provided (Used) by
Investing Activities - (1,166) (1,166)
Net Increase (Decrease) in Cash
and Cash Equivalents 1,992,578 99,290 2,091,868
Cash and Cash Equivalents at Beginning of Year 70,698 - 70,698 Cash and Cash Equivalents at End of Year $ 2,063,276 $ 99,290 $ 2,162,566 Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss) $ 427,367 966,711 $ 1, $ 394,078 Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:

Depreciation 951,307 22,190 973,497
(Increase) decrease in accounts receivable 107,297 (337,688) (230,391) (Increase) decrease in prepaid expense (849) (664) (1,513) (Increase) decrease in deferred employer contributions (66,657) (20,966) (87,623) (Increase) decrease in deferred outflows of resources - pension (33,496) (17,675) (51,171) Increase (decrease) in accounts payable and accrued liabilities 84,017 398,349 482,366 Increase (decrease) in deposits payable - (44,022) (44,022) Increase (decrease) in net pension liability 649,369 198,322 847,691 Increase (decrease) in deferred inflows of resources - pension 39,705 16,344 56,049 Increase (decrease) in compensated absences (27,067) (10,759) (37,826) Total Adjustments 1,703,626 203,431 1,907,057
Net Cash Provided (Used) by
Operating Activities $ 630,798 2,670,337 $ 3, $ 301,135 Non-Cash Investing, Capital, and Financing Activities:

Gain/(Loss) on disposal of capital assets (583) - (583) Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
40 18.a
Packet Pg. 296 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report) ),'8&,$5<)81'),1$1&,$/67$7(0(176
41 18.a
Packet Pg. 297 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2021
Custodial
Funds
Assets:

Cash and investments (Note 3) $ 226,503 $ 834,185
Receivables:

Accounts 17 -
Taxes - 26,000
Accrued interest receivable 129 153
Due from other governments - 45,461
Land held for resale - 2,224,905
Total Assets 226,649 3,130,704
Liabilities:

Accounts payable 58,128 -
Accrued interest - 24,728
Bonds payable (Note 8)
Due in one year - 780,000
Due in more than one year - 815,000
Total Liabilities 58,128 1,619,728
Net Position:

Held in trust for other purposes 168,521 1,510,976
Total Net Position $ 168,521 $ 1,510,976
Private-Purpose
Trust Fund
See Accompanying Notes to Financial Statements.
42 18.a
Packet Pg. 298 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
Additions:

Collections for assessment districts $ 22,129 $ -
Intergovernmental - 891,548
Interest and change in fair value of investments 456 (627) Total Additions 22,585 890,921
Deductions:

Administrative expenses 59,031 55,029
Contractual services 6,050 -
Interest expense - 86,691
Total Deductions 65,081 141,720
Net Increase in Fiduciary Net Position (42,496) 749,201 Net Position - Beginning - 761,775
Restatement of Net Position (Note 16) 211,017 -
Net Position - Beginning, as Restated 211,017 761,775
Net Position - Ending $ 168,521 $ 1,510,976
PrivatePurpose Trust
Fund
Custodial
Funds
See Accompanying Notes to Financial Statements.
43 18.a
Packet Pg. 299 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

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44 18.a
Packet Pg. 300 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

FOOTNOTE DISCLOSURES
45 18.a
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46 18.a
Packet Pg. 302 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies
The basic financial statements of the City of Barstow California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.
a. Financial Reporting Entity
The City of Barstow (City) was incorporated on September 30, 1947, under the general laws of the State of California. The City operates under a council-manager form of government and provides the following services: park and recreation, public safety (police and fire), highways and streets, public improvements, planning and zoning, and general administrative services.

The accompanying financial statements include the financial activities of the City, and its component units, the Barstow Public Financing Authority, the Barstow Public Facilities Corporation, the Odessa Water District, the Barstow Harvey House Foundation, Barstow Community Services Foundation, and the Barstow Fire Protection District.

Financial information for the City and these components are accounted for in the accompanying financial statements in accordance with principles defining the governmental reporting entity adopted by the Governmental Accounting Standards Board. The City Council serves as the governing board of these component units and, as such, these entities are presented on a blended basis:

The Barstow Public Facilities Corporation (the Facilities Corporation) was established on September 21, 1989, to render financial assistance to the City by financing, refinancing, acquiring, constructing, improving, leasing, selling or otherwise conveying property of any kind to the City. The City Council acts as the Corporation’s governing board and exerts significant influence over its operations.

The City is responsible for the Facilities Corporation’s obligations. Separate financial statements are not produced for the Facilities Corporation.

The Odessa Water District (Odessa) was established on July 5, 1993, pursuant to legislation approved by the State in 1991 to provide water resources to the City. The City Council acts as the District’s governing board and exerts significant influence over its operations. The City is responsible for Odessa’s obligations. Separate financial statements are produced for the District and may be obtained from the City’s Finance Administration Office.

The Barstow Harvey House Foundation (the Foundation) is a nonprofit public benefit corporation established on January 16, 1992, to promote development of the Harvey House historic site, to improve, renovate, and maintain the historic significance of the site. The City Council acts as the Foundation’s governing board and exerts significant influence over its operations. The City is responsible for the Foundation’s obligations. Separate financial statements are not produced for the Foundation.
47 18.a
Packet Pg. 303 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) The Barstow Community Services Foundation (the Community Services Foundation) was formed on October 7, 2013 as a non-profit public benefit corporation. The Community Services Foundation will receive, invest and utilize funds and property acquired through the solicitation of contributions, donations, grants, gifts, bequests for the purposes of fostering and promoting community interests, events, and programs promoting and celebrating Barstow, its history and contributions, and any other purpose beneficial to the public. The City Council acts as the Community Services Foundation’s governing board and exerts significant influence over its operations.

The City is responsible for the Community Services Foundation’s obligations.

Separate financial statements for the Community Services Foundation are not produced.

The Barstow Fire Protection District (the District) became a component unit of the City on November 17, 2010. Previously the District was an independent district. The District will continue to be operated according to the applicable state fire protection district laws and the property taxes collected within the district will be used exclusively for the administration and operational costs of the district. The City Council acts as the District’s governing board and exerts significant influence over its operations.

Separate financial statements are produced for the District and may be obtained from the City’s Finance Office.
b. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements
The City’s government-wide financial statements include a statement of net position and a statement of activities. These statements present summaries of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These statements are presented on an economic resource’s measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure assets and long-term liabilities, are included in the accompanying statement of net position. The statement of activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses recognized in the period in which the liability is incurred. Grant revenues are recognized when all eligibility requirements imposed by the provider have been met. The types of transactions reported as program revenues for the City are reported in three categories:
1) charges for services, 2) operating grants and contributions, and 3) capital grants and contributions.
48 18.a
Packet Pg. 304 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) Certain eliminations have been made as prescribed by Governmental Accounting Standards Board (GASB) Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated except those representing balances between the governmental activities and the business-type activities.

Governmental Fund Financial Statements
Governmental funds financial statements include a balance sheet and a statement of revenues, expenditures, and changes in fund balances for all major governmental funds and nonmajor funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in fund balances as presented in these statements to the net position presented in the government-wide financial statements.

The City of Barstow reports the following major governmental funds:
 The General fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.  The Measure I fund is used to account for money generated by a one-half percent sales tax approved by the voters in 1989 and extended in 2004 by the San Bernardino County voters to continue until 2040. The fund is also used to account for the debt proceeds and related expenditures of the California Communities Local Measure I Sales Tax Revenue Certificates of Participation, Series 2012.  The Barstow Fire Protection District Special Revenue fund accounts for operations of the Barstow Fire Protection District which was annexed to the City effective November 17, 2010. The District’s main source of revenue is through the collection of property taxes. This constitutes approximately 91% of its revenue source for fiscal year 2020. Minor sources of revenue are fees for permits, plan and specification review, and grants.
 The Grants fund accounts for transactions related to proceeds from grants restricted for various purposes specified in the respective grant agreements.  The City Capital Projects Fund accounts for transactions related to proceeds from bonds and other resources and their use to acquire and construct certain capital facilities.

All governmental funds are accounted for on a spending or current financial resources measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the balance sheets. The statement of revenues, expenditures and changes in fund balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in fund balance. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (generally received within 90 days after year-end). The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues, and other taxes. Expenditures are recorded in the accounting period in which the related fund liability is incurred. 49 18.a
Packet Pg. 305 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) Enterprise Fund Financial Statements
Enterprise fund financial statements include a statement of net position, a statement of revenues, expenses and changes in fund net position, and a statement of cash flows for each major enterprise fund and nonmajor funds aggregated.

The City of Barstow reports one major enterprise fund:
 The Wastewater Reclamation Fund accounts for the operation of the wastewater system. The City and its employees operate the wastewater system and plant.

In addition, the City reports one non- major enterprise fund:
 The Solid Waste Disposal Fund is used to account for the operation of the Solid Waste (trash) utility, a self-supporting activity which renders services on a user charge basis to residents and businesses located in the Barstow area.

Enterprise funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or non-current) are included on the statement of net position. The statement of revenues, expenses and changes in fund net position present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as nonoperating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a statement of fiduciary assets and liabilities, and a statement of changes in fiduciary net position. The City's fiduciary funds represent agency funds and a private-purpose trust fund. Agency funds are custodial in nature (statement of fiduciary assets and liabilities) and do not involve measurement of results of operations. Private-purpose trust funds account for resources of all other trust arrangements in which principal and income benefit individuals, private organizations, or other governments (i.e. unclaimed property/escheat property). Private-purpose trust funds are accounted for on the accrual basis of accounting.

The City reports the following fiduciary funds:
 Custodial Funds – account for receipt of special taxes and assessments used to pay principal and interest on related bonds with no direct City liability. Agency funds are also used to account for developer deposits and other small funds for the benefit of other agencies.
 Successor Agency Private Purpose Trust Fund – accounts for assets and liabilities of the Successor Agency Trust Fund.
50 18.a
Packet Pg. 306 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) c. Cash and Investments
The City pools idle cash from all funds for the purpose of increasing income through investment activities. In compliance with Governmental Accounting Standards Board Statement No. 31, the City's investments are stated at fair value. Fair market value is used for those securities for which market quotations are readily available. For securities that lack readily available market quotations, reasonable estimates of fair value are used based on the market value of similar investments. The City generally holds all investments until maturity or until market values equal or exceed cost. Therefore, the fair value of securities in the investment pool does not necessarily reflect realized gains or losses but rather the fair value of those investments as of June 30, 2021. d. Cash and Cash Equivalents
For purposes of the statement of cash flows, the City considered all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. All pooled cash and investments of the enterprise funds are considered cash equivalents.
e. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
f. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds."
Advances to other funds, as reported in the fund financial statements, are offset by a non-spendable fund balance.

Governmental fund and enterprise fund receivables are shown net of an allowance for uncollectible amounts. Residential utility customers are billed bi-monthly on an alternating basis. Commercial and multi-family customers are billed monthly.

Property taxes are assessed, collected and allocated by San Bernardino County throughout the fiscal year according to the following property tax calendar:

Lien Date January 1
Levy Date July 1 to June 30
Due Dates November 1, 1st Installment
February 1, 2nd Installment
Delinquent Dates December 11, 1st Installment April 11, 2nd Installment
51 18.a
Packet Pg. 307 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) City property tax revenues are recognized when levied to the extent that they result in current receivables. The City elected to participate in the County of San Bernardino Teeter Plan guaranteed payment as of June 30, 1993.

The County of San Bernardino collects an administration fee from the City for its services. The City receives a percentage of the basic 1% ad valorem tax rate allowed on property within the City of Barstow. Property tax rates for the City's general obligation debt are set by the City Council based on assessed valuations and debt service requirements. The assessed valuation is at "full cash value." g. Inventories and Prepayments
Inventory is valued at cost using the first in, first out method. The City uses the consumption method of accounting for inventories. Certain types of goods and services such as payments to vendors and pension costs are paid in advance and reflect costs applicable to future accounting periods and are recorded as prepaid items. h. Use of Restricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City's policy is to apply restricted net position first. i. Capital Assets
The City’s buildings, machinery, equipment, infrastructure and intangible assets with useful lives of more than two years are stated at historical cost or estimated historical cost and reported in the government-wide financial statements. Enterprise capital assets are also reported in their respective fund financial statements. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value. The City updated its Capital Asset Policy on June 16, 2014 per Council approval. The City capitalizes its assets as follows:

Buildings and Building Improvements Costs of $50,000 or more Furniture Costs of $10,000 or more
Equipment Costs of $20,000 or more
Infrastructure Costs of $100,000 or more
The costs of normal maintenance and repairs that do not add to the asset value or materially extend useful lives are not capitalized. Capital assets are depreciated using the straight-line method. When capital assets are disposed, the cost and applicable accumulated depreciation are removed from the respective accounts, and the resulting gain or loss is recorded in operations. Amortization of assets acquired under capital leases is based on the shorter of the lease term or the estimated useful life of the asset and is included in depreciation and amortization. Water rights, which are intangible assets, are not amortized. Estimated useful lives, in years, for depreciable assets are as follows:

Buildings 50 years
Infrastructure and improvements other than buildings 10-100 years Machinery and equipment 3-15 years
52 18.a
Packet Pg. 308 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) j. Compensated Absence Payable
Under certain circumstances and according to negotiated labor agreements, employees of the City are allowed to accumulate vacation leave, compensation time, and sick leave.

This amount is included as a liability in the government-wide and enterprise fund financial statements.
k. Long-Term Obligations
In the government-wide financial statements and enterprise fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or enterprise fund type statement of net position.
l. Net Position and Fund Equity
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets: This category groups all capital assets into one component of net position. Accumulated depreciation on these assets and the outstanding principal of related debt reduce this category.

Restricted Net Position: This category represents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position: This category represents the net position of the City that are not externally restricted for any project or other purpose.

In the fund financial statements, governmental funds are classified in the following categories:

Non-spendable Fund Balance – includes amounts that are (a) not in spendable form, or (b) 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, for example: inventories, prepaid amounts, and long- term notes receivable.

Restricted Fund Balance – includes amounts that are restricted for specific purposes stipulated by external resources providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers.

Committed Fund Balance – is the portion of fund balance that can only be used for specific purpose due to formal action of the City Council through adoption of a resolution prior to the end of the fiscal year. Once adopted, the limitation imposed by resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation. No amounts have been reported within this category of fund balance.

Assigned Fund Balance – includes amounts intended to be used by the City for specific purposes that are neither restricted nor committed. Intent is expressed by (a) City Council or (b) a body (a budget, finance committee, or management 53 18.a
Packet Pg. 309 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) (City Wide Leadership team, which consists of City Manager and Executive Department Heads)) to which the assigned amounts are to be used for specific purposes. Assigned amounts also include all residual amounts in governmental funds (except negative amounts) other than the General Fund, that are not classified as non-spendable, restricted, or committed.

Unassigned Fund Balance – the residual classification for the General Fund and includes all not contained in the other classifications. Governmental funds report residual negative balances as unassigned fund balance.

In circumstances when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, fund balance is depleted in the order of restricted, committed, assigned, and unassigned.
m. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then.

In addition to liabilities, the statement of net position or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
n. Pension
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan and San Bernardino County Employees’ Retirement Association (SBCERA) plan (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and SBCERA. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. o. Other Post-Employment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:
54 18.a
Packet Pg. 310 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) Valuation Date July 1, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020
p. New Pronouncements
During the fiscal year ended June 30, 2021, the City implemented the following GASB standards:

GASB Statement No. 84 – Fiduciary Activities The requirements of this Statement will enhance consistency and comparability by (1) establishing specific criteria for identifying activities that should be reported as fiduciary activities and (2) clarifying whether and how business-type activities should report their fiduciary activities. Greater consistency and comparability enhances the value provided by the information reported in financial statements for assessing government accountability and stewardship. The result of implementing this standard resulted in the inclusion of financial information formerly reported as “agency funds” in prior years within the General Fund. Additionally, Funds previously reported as agency funds are now reported as custodial funds. The implementation of this financial information resulted in prior period adjustments of $211,017, refer to note 14 for additional information.

Note 2: Cash and Investments
Cash and investments are reported in the accompanying financial statements as follows:

Government-Wide Statement of Net Position
Governmental
Activities
Business
Activities
Fiduciary
Funds Total
$ 2,162,566 9,723,367 $ 1,060,688 $ 12,946,621 $
$ 2,162,566 9,723,367 $ 1,060,688 $ 12,946,621 $
Cash and Investments
Total Cash and Investments
Cash and investments as of June 30, 2021 consist of the following:
$ 1,940
4,778,695
4,780,635
8,165,986
8,165,986
12,946,621
Total Cash and Investments $ 12,946,621
Deposits:

Cash on Hand
Deposits with Financial Institution
Total Deposits
Investments
Local Agency Investment Fund
Total Investments
Total City Treasury
55 18.a
Packet Pg. 311 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 2: Cash and Investments (Continued)
The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. The carrying amount of the City’s cash deposit was $4,778,695 at June 30, 2021. Bank balances before reconciling items were $5,172,085, the total amount of which was insured and/or collateralized with securities held by pledging financial institutions in the City’s name as discussed in note 2.f.
a. Investments Authorized by the California Government Code and the City of Barstow Adopted Investment Policy
The table below identifies the investment types that are authorized for the City of Barstow by the California Government Code and by the City’s adopted investment policy. The table also identifies certain provisions of the California Government Code or the City’s adopted investment policy, where more restrictive, that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City or its authorities, rather than the general provisions of the California Government Code or the City’s adopted investment policy.

Maximum
Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment
in One
Issuer
None None None
None None None
None None None
5 Years N/A N/A
N/A 30% 50%
180 Days 40% 30%
270 Days 25% None
1 Year None None
92 Days 20% None
N/A 20% 10%
5 Years 30% None
5 Years 20% None
N/A None $75 million
None None None
Mortgage Backed Securities
Local Agency Investment Fund (LAIF) *
Federal Agency
Bankers' Acceptance
Prime Commercial Paper
Repurchase Agreements
Reverse Repurchase Agreements
Mutual Funds Investing in Eligible
Medium Term Notes
Negotiable Certificates of Deposit
Authorized Investment Type
U.S. Treasury Bills, Notes, or Bonds
U.S. Agencies
CA Warrants, Treasury Notes and Bonds
Local Agency Bonds
*Limit set by LAIF Governing Board, not Government Code b. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee is governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City’s investment policy.
56 18.a
Packet Pg. 312 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 2: Cash and Investments (Continued)
c. Disclosures Related to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates that adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided in the following table that shows the distribution of the City’s investments by maturity:

Fair Value 1 Year or Less
Local Agent Investment Fund 8,165,986 $ 8,165,986 $
Total 8,165,986 $ 8,165,986 $
Investment Type
Investment
Maturities
(in years)
d. Disclosures Related to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by the California Government Code or the City’s investment policy, and the actual rating as of year-end for each investment type.

Rating as of Year End
Fair Value Not Rated
$ N/A 8,165,986 8,165,986 $
Total 8,165,986 $ 8,165,986 $
Investment Type
Local Agency Investment Funds
Legal Minimum
Rating
Concentration of Credit Risk
The City’s investment policy contains certain limitations as disclosed in the accompanying table on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. The City has not invested more than 5% of its total investment value with any one issuer.
57 18.a
Packet Pg. 313 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 2: Cash and Investments (Continued)
e. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits. The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2021, $ 4,922,085 of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts. f. Local Agency Investment Fund
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The balance is available for withdrawal on demand. The City’s investments with LAIF at June 30, 2021, include a portion of the pooled funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structures Notes are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed Securities the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

As of June 30, 2021, the City had $8,165,986 invested in LAIF, which had invested

1.1% of the pool investment funds in Structured Notes and Asset-Backed Securities.

The City reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The fair value of LAIF was calculated by applying a factor of 1.00008297 to the total investments held by LAIF. 58 18.a
Packet Pg. 314 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 2: Cash and Investments (Continued)
g. Investment Valuation
Investments (except for money market accounts included in investments classified as restricted cash and investments) are measured at fair value on a recurring basis.

Recurring fair value measurements, are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investment fair value measurements at June 30, 2021 are described on the following page.

Investments included in restricted cash and investments included money market accounts and guaranteed investment contracts are not subject to fair value measurement.

Fair Value
Not Subjected to
Disclosure
$ 8,165,968 $ 8,165,968
$ 8,165,968 $ 8,165,968
Investment Type
Local Agency Investment Fund
Total Investment Subject to Fair Value
Note 3: Accounts Receivable
Receivables as of year-end, including the applicable allowances for uncollectible accounts, are as follows:

Accounts
Receivable
Allowances
for
Uncollectibles
Accounts
Receivable,
Net
$ (68,937) 320,723 $ 251,786 $
- 506,917 506,917
- 26,549 26,549
- 984,864 984,864
Non Major Funds 159,653 - 159,653
(73,187) 828,721 755,534
(55,211) 419,082 363,871
$ (197,335) 3,246,509 $ 3,049,174 $
Enterprise Funds
Wastewater Reclamation
Solid Waste Disposal
Grants Fund
Funds
General Fund
Measure I Special Revenue Fund
Barstow Fire Protection District
Special Revenue Fund
59 18.a
Packet Pg. 315 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 4: Interfund Balances
The following table presents the interfund balances as of June 30, 2021:

Due to General Fund
Due From Other
Funds
Grants Fund $ 838,951
Non-Major Governmental Funds 85,491
Total $ 924,442
Capital projects, funded by reimbursable grants and capital allocations from Federal, State, and County sources, were approved by the City Council with the understanding that the General Fund lends monies to other funds with the expectation that the amounts will be repaid based on contractual commitments from other governmental entities. The Grants Special Revenue Fund and Non-Major Governmental Funds have expenses for which the expected reimbursement has not yet been received as of June 30, 2021.

The following table presents advances as of June 30, 2021:

Measure I Special
Revenue Fund
Barstow Fire
Protection District
Special Revenue
Fund
Wastewater
Reclamation
Enterprise Fund Total
$ 1,700,000 $ 5,317,392 $ 283,671 $ 7,301,063
$ 1,700,000 $ 5,317,392 $ 283,671 $ 7,301,063
Advances to Other Funds
General Fund
Total
Advances From Other Funds
In fiscal year 2016, the General Fund advanced $2,000,000 to the Measure I Special Revenue Fund to complete the Henderson/Cameron Area Road Project. Per San Bernardino County Transportation Authority (SBCTA), interest may not be charged on Measure I funds. As of June 30, 2021, the total amount owed to the General Fund is $1,700,000.

Beginning in fiscal year 2015, the General Fund began advancing funds to the Barstow Fire Protection District Special Revenue Fund to cover operational expenditures for each fiscal year. Funds advanced accumulated to $4,153,696 as of July 1, 2018. On October 1, 2018, the City and the Barstow Fire Protection District entered into a formal loan agreement with the balance due to be paid over a period of 5 years at a zero percent interest rate. The City has the option to declare at any point in time that the entire principal amount outstanding will be due and payable upon request. In fiscal year 2021, the General Fund advanced the Barstow Fire Protection District an additional $1,243,696. As of June 30, 2021, the total amount owed to the General Fund from the Barstow Fire Protection District Special Revenue Fund is $5,317,392.

In fiscal year 2015, the General Fund advanced $5 million to the Wastewater fund to cover major capital facility improvements. The funds were advanced at a 2% interest rate. As of June 30, 2021, the total amount owed to the General Fund from the Wastewater Fund is $283,671.
60 18.a
Packet Pg. 316 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 4: Interfund Transfers (Continued)
With Council approval, resources are transferred from one City fund to another. The transfers reflected are to record capital outlay and debt service for the year.

In the fund financial statements, total transfers were $8,189,791 as follows:

General Fund
Barstow Fire
Protection
District
City Capital
Projects
Non-Major
Governmental
Funds Total
General - $ 3,497,562 $ - $ - $ 3, $ 497,562
- - - 782,657 782,657
- 840,000 82,954 367,808 1,290,762
- 199,760 2, - 419,050 2, 618,810
Total 1,039,760 $ 3,497,562 $ 3,284,661 $ 367,808 $ 8, $ 189,791 Transfers In
Transfers Out
Non-Major Governmental Funds
Measure I Special Revenue Fund
Grants Fund
Major
The transfers between governmental funds have been eliminated in the government-wide statements.

The transfers of $3,497,562 from the general fund, $782,657 from the Grants Fund, $1,290,762 from the Measure I Fund, and $2,618,810 from Non-major governmental funds to Non-major governmental funds were for capital improvements and debt services.

Note 5: Capital Assets
A summary of changes in the governmental activities capital assets at June 30, 2021 are as follows:

Balance
July 1, 2020 Transfers of CIP Increases Decreases
Balance
June 30, 2021
Non-Depreciable Assets:

Work in Progress 10,154,019 $ (100,661) $ 3,409,333 $ 101,223 $ 13,361,468 $ Land 9,800,485 - - 98,001 9,702,484
Intangible Asset-Water Rights 85,000 - - - 85,000
Total Non-Depreciable Assets 20,039,504 (100,661) 3,409,333 199,224 23,148,952 Depreciable Assets:

Buildings and Improvements 28,829,129 35,784 - 3,528,585 25,336,328 Machinery and Equipment 5,496,564 64,877 113,675 376,606 5,298,510 Property Under Capital Lease 1,205,253 - 208,432 - 1,413,685 Infrastructure 113,337,068 - - 5,000 113,332,068
Total Depreciable Assets 148,868,014 100,661 322,107 3,910,191 145,380,591 Less Accumulated Depreciation:

Buildings and Improvements (18,301,986) - (504,705) (3,135,739) (15,670,952) Machinery and Equipment (3,986,333) - (257,277) (343,490) (3,900,120) Property Under Capital lease (222,509) - (171,992) - (394,501) Infrastructure (60,683,984) - (3,097,157) (5,000) (63,776,141) Total Accumulated Depreciation (83,194,812) - (4,031,131) (3,484,229) (83,741,714) Total Depreciable Assets, Net 65,673,202 100,661 (3,709,024) 425,962 61,638,877 Total Capital Assets 85,712,706 $ - $ (299,691) $ $ 625,186 $ 84,787,829 61 18.a
Packet Pg. 317 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 5: Capital Assets (Continued)
A summary of changes in the business-type activities capital assets at June 30, 2021 are as follows:

Balance
July 1, 2020 Transfers of CIP Increases Decreases
Balance
June 30, 2021
Non-Depreciable Assets:

Work in Progress 206,403 $ ( $ 118,802) $ - 150,140 $ $ 237,741 Land 1,657,637 - - - 1, 657,637
Total Non-Depreciable Assets 1,864,040 ( 118,802) - 150,140 1, 895,378 Depreciable Assets:

Buildings and Improvements 306,094 - - - 306,094
Machinery and Equipment 3,445,538 - - 2, 833,411 612,127 Property Under Capital Lease 169,364 - - - 169,364
Infrastructure 31,252,541 - 118,802 1,581 31, 369,762
Total Depreciable Assets 35,173,537 - 118,802 34, 834,992 457,347 Less Accumulated Depreciation:

Buildings and Improvements (210,879) - (6, - 419) ( 217,298) Machinery and Equipment (1,834,237) - ( ( 134,798) (1, 833,411) 135,624) Property Under Capital lease (64,601) - (16, - 440) (81, 041) Infrastructure (12,134,437) - ( ( 815,840) 998) (12,949,279) Total Accumulated Depreciation (14,244,154) - (973,497) (834,409) (14,383,242) Total Depreciable Assets, Net 20,929,383 118,802 (973,497) 583 20,074,105 Total Capital Assets $ 22,793,423 $ ( - $ 823,357) $ 583 $ 21,969,483 Depreciation expense was charged to functions/programs of the primary government as follows:

Governmental
Activities
Business-Type
Activities
$ - 371,746 $
- 296,319
- 231,556
- 4,129
- 3,127,381
- 951,307
22,190 -
$ 4,031,131 $ 973,497
Solid Waste Disposal
Total Depreciation Expense
General Government
Public Safety
Recreation
Community Development
Public Works
Wastewater Reclamation
62 18.a
Packet Pg. 318 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 6: Long-Term Debt
During the year ended June 30, 2021, the following changes occurred in liabilities reported in long-term debt:

Balance
June 30, 2020 Additions
Deletions/
Adjustments
Balance
June 30, 2021
Due Within One
Year
$ - 1,395,000 $ (1,395,000) $ - $ - $
- 112,750 (112,750) - -
1,286,285 1,027,234 (719,295) 1,594,224 378,488
$ 1,286,285 2,534,984 $ (2,227,045) $ 1,594,224 $ 378,488 $ $ - 349,491 $ (302,434) $ 47,057 $ 30,086 $
Total Business Type Activities $ - 349,491 $ (302,434) $ 47,057 $ 30,086 $ Governmental Activities:

Measure I TRIP COP, Series 2012
Capital Lease Agreements
Total Governmental Activities
Business Type Activities:

Capital lease Agreement
Bond Premium - Measure I TRIP
a. California Communities Local Measure I Sales Tax Revenue (Installment Sale) Certificates of Participation, Series 2012 (T.R.I.P. – Total Road Improvement Program)
On December 1, 2012, the City entered into an installment sale agreement with the California Statewide Communities Development Authority (Authority) to issue California Communities Local Measure I Sales Tax Revenue (Installment Sale) Certificates of Participation, Series 2012 (T.R.I.P. – Total Road Improvement Program), totaling $9,770,000. The purpose was to (i) finance the design, acquisition, and construction of certain local roadway improvements and street resurfacing projects within the jurisdiction of the City; (ii) fund a reserve subaccount within the reserve fund for the Certificates, and; (iii) pay the costs incurred in connection with the execution, sale, and delivery of the Certificates.

The City is required under the 2012 installment sale agreement to make installment sale payments to the Authority. Installment Sale Payments are payable from a first lien on all Measure I receipts, generally consisting of certain amounts received by the City from a

0.5% sales and use tax that is collected in the County of San Bernardino, California for a thirty-year period ending on March 31, 2040. Measure I revenues received by the City for the fiscal year ended June 30, 2021 were $375,549. The Measure I TRIP COPs were paid in full in fiscal year 2020-2021.
b. Capital Lease Agreements
The City entered into a capital lease agreement to finance the cost of an energy retrofit project for $5,489,461. The City is required to make monthly payments of $55,536.

The monthly payment includes principal and interest at 4.795%. The lease is for 126 months and expires in July 2021.

Governmental
Activities
Lease Payment Lease Payment
2022 21,971 $ 16,575 $
Total Minimum Lease Payments 21,971 16,575
Less: Amount representing interest (87) (66)
Present Value of Future Minimum Lease Payments 21,884 $ 16,509 $ Business Type
Activities
Year Ending June 30,
63 18.a
Packet Pg. 319 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 6: Long-Term Debt (Continued)
The City entered into a multi-year capital lease program for vehicle replacement. Each year, vehicles in the fleet are evaluated and proposed additions and retirements are taken to the City Council for approval. The City makes an annual payment based on the leased vehicles in the fleet. In fiscal year 2021, the City leased 1 new vehicle for governmental activities at a cost of $43,408 and made an annual lease payment of $284,602. The City made an annual lease payment of $23,945 related to the business type activity leases. Future minimum lease payments under all of the leases are as follows:

Governmental
Activities
Lease Payment Lease Payment
2022 244,147 $ 20,821 $
2023 201,173 13,579
2024 24,171 7,778
2025 8,116 3,241
Total Minimum Lease Payments 477,607 45,419
Less: Amount representing interest (82,612) (14,871)
Present Value of Future Minimum Lease Payments 394,995 $ 30,548 $ Business Type
Activities
Year Ending June 30,
In fiscal year 2020-2021, the City entered into a lease agreement to finance the cost to refurbish a fire engine, and purchase a new fire apparatus, and hydraulic lift to service the fire apparatus.

The total available financing is $1,451,751. At June 30, 2021, costs of $1,242,878 were incurred relating to the purchase of the fire equipment. The City is required to make semiannual lease payments of 83,601, including principal and interest at a rate of 2.45% until the year 2030.

Governmental
Activities
Lease Payment
2022 167,202 $
2023 167,202
2024 167,202
2025 167,202
2026 167,202
2027-2030 520,290
Total Minimum Lease Payments 1,356,300
Less: Amount representing interest (178,955)
Present Value of Future Minimum Lease Payments 1,177,345 $ Year Ending June 30,
Note 7: Pollution Remediation Liability
During the year ended June 30, 2021, the following changes occurred in the City’s Pollution Remediation Liability
Balance
June 30, 2020 Additions
Deletions/
Adjustments
Balance
June 30, 2021
Due Within
One Year
$ 5,486,099 $ - $ (17,107) $ 5,468,992 $ 51,500
Business Type Activities:

Pollution Remediation Liability
64 18.a
Packet Pg. 320 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 7: Pollution Remediation Liability (Continued)
On August 2, 2006, the California Regional Water Quality Board issued an order requiring the City of Barstow to take remediation action for wastewater discharges resulting in alleged increases in the nitrate levels in the water supply resulting from the City’s wastewater plant.

Major long-term costs associated with the project include quarterly well sampling and reporting; operation and maintenance of a groundwater remediation system: and replacement drinking water to select residents. In 2015, the City completed the Phase I Improvement Project, which resulted in an improved effluent water quality from the Barstow Wastewater Treatment Plant.

In 2019, the California Regional Water Quality Control Board issued a new discharge permit that encompassed new and revised sampling requirements for the treatment plant and the surrounding monitoring wells. During this time the Regional Water Quality Control Board removed the Cease and Desist Order against the City of Barstow. To date approximately $3,386,008 has been spent. Implementation of the mitigation order has been delayed pending the outcome of the discussions with the Regional Water Quality Board to include perchlorate remediation, (which is not the City’s responsibility) with nitrate remediation. The City anticipates spending $51,500 for the operating and testing costs in fiscal year 2022 and will continue the monitoring costs relating to legal mandates such as regulatory agency orders, court orders or other affirmative legal obligations. A summary of the components of the pollution remediation liability at June 30, 2021 is as follows:

Liability
$ 10,257
1,401
5,450
$ 17,108
Obligating Event
Total by Obligating Event
Replacement Drinking Water
Quarterly and Maintenance of Groundwater
Operation and Maintenance of Ground Water
Method and Assumption
With the adoption of GASB 49, the pollution remediation sites on the property managed and operated by the City were evaluated. The City applied the requirements of GASB 49 and measured the environmental liabilities for pollution remediation sites using the expected cash flow technique. The measurements are based on the current value of the outlays expected to be incurred. The cash flow scenarios include components which can be reasonably estimated for outlays such as testing, monitoring, legal services and indirect outlays. Reasonable estimates of ranges of possible cash flows are limited from a single scenario to a few scenarios. Data used to develop the cash flow scenarios is obtained from outside consultants and City staff.

Changes to estimates will be made when new information becomes available, increases or reductions in price, changes in technology, or changes in applicable laws or regulations. At a minimum, the City will evaluate the estimates for the pollution remediation sites when the following benchmarks occur.
 Receipt of an administrative order.
 Participation, as a responsible party or a potentially responsible party, in the site assessment or investigation.
 Completion of a corrective measures feasibility study.  Issuance of an authorization to proceed.
 Remediation design and implementation, through and including operation and maintenance and post remediation monitoring.
65 18.a
Packet Pg. 321 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 8: Compensated Absences
The City’s policy relating to compensated absences is described in Note 1. Compensated absences are liquidated primarily by the General Fund and the Enterprise Funds. The total amount outstanding at June 30, 2021, was $1,567,956 for governmental activities and $174,733 for business-type activities.

Balance
June 30, 2020 Incurred Satisfied
Balance
June 30, 2021
Due Within
One Year
$ 1,567,956 $ 1,073,665 $ (784,672) $ 1,856,949 $ 742,780 Business Type Activities $ 174,733 $ 85,505 $ (123,331) $ 136,907 $ 54,763 Governmental Activities
Note 9: Risk Management
The City is a member of Public Entity Risk Management Authority (PERMA), a joint powers insurance authority formed under Section 990 of the California Government Code for the purpose of jointly funding programs of insurance coverage for its members. PERMA is comprised of thirty-one participating member agencies: twenty-one cities, four transit agencies and six special districts. PERMA is governed by a Board of Directors which consists of one director from each member agency. The City participates in the Liability, Workers' Compensation, Employment Practices Liability, Property Insurance, Auto Physical Damage, Cyber Liability, and Crime Coverage insurance programs of PERMA.

The Liability program provides coverage up to $50 million per occurrence for personal injury, bodily injury, property damage and public officials' errors and omissions. The City self-insures up to $125,000 per occurrence and participates in risk sharing pools for losses up to $1 million followed by PERMA's membership in the Public Risk Innovation, Solutions, and Management (PRISM) for $49 million excess liability coverage. PERMA administers the City’s liability claims.

The Workers' Compensation program provides statutory limits per accident for workers' compensation and $5 million each accident for employers' liability. The City self-insures up to $250,000 per accident or employee and participates in a risk sharing pool for losses up to $500,000 followed by PERMA's membership in the Local Agency Workers' Compensation Excess Joint Powers Authority (LAWCX) for excess coverage. A third-party administrator administers the City’s workers’ compensation claims.

The Employment Practices Liability program provides up to $1 million coverage for employment related lawsuits, such as wrongful termination and discrimination. The City self-insures up to $25,000 per occurrence and participates in the Employment Risk Management Authority (ERMA) for losses up to $1 million. Coverage above $1 million and up to $50 million is available through PERMA’s membership in PRISM for excess liability coverage.

The Property Insurance program is group purchased under a master property insurance policy with accumulated values from all participants effecting lower rates and broader coverage for members. The program covers real property, business personal property, inland marine coverage for special mobile equipment and business interruption. Commercial property coverage is written on a replacement cost basis and all risk, eliminating the traditional commercial "named peril" policy.
66 18.a
Packet Pg. 322 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 9: Risk Management (Continued)
The Auto Physical Damage program is also group purchased under a master insurance policy with accumulated values from all participants effecting lower rates for members. Auto physical damage coverage is written on an agreed amount basis.

The Cyber Liability program is also group purchased under a master insurance policy and provides coverage for information security and privacy liability, privacy notification costs, regulatory defense and penalties, website media content liability, cyber extortion, first party data protection, and business interruption losses. The program provides its insureds with access to a breach response team consisting of privacy expert attorneys, forensic specialists to determine scope of breach, notification vendors, and credit monitoring services at preferred rates.

The Crime Coverage program is also group purchased under a master insurance policy and provides coverage up to $1,000,000 for employee theft, forgery or alteration, computer fraud and funds transfer fraud.

None of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage for the past three (3) years. There have been no reductions in pooled or insured coverage from coverage in the prior year. General fund resources would be typically used to liquidate the claims liability, should the need arise.

The claims liability is estimated based on actuarial studies of the Liability and Workers’ Compensation program. The actuary used a 65% confidence level and discounted the liabilities using a 2% interest rate.
2021 2020 2019
$ 1,683,201$ 2,370,315 1,838,232$
677,615 1,407,654 385,735
(169,455) (720,540) (540,766)
$ 2,878,475 2,370,315$ 1,683,201$
Due Within One Year $ 575,695 474,063$ 336,641$
Due in More Than One Year 2,302,780 1,896,252 1,346,560 $ 2,878,475 2,370,315$ 1,683,201$
$ 239,823 426,977$ 278,058$
1,635,798 (158) 429,835
(1,391,031) (186,996) (280,916)
$ 484,590 239,823$ 426,977$
Due Within One Year $ 121,147 59,956$ 106,743$
Due in More Than One Year 363,443 179,867 320,234
$ 484,590 239,823$ 426,977$
Liability, June 30
Claim Payments
Incurred Claims and Changes in Estimates
Liability, July 1
Workers' Compensation
Liability, June 30
Claim Payments
Incurred Claims and Changes in Estimates
Liability, July 1
General Liability
67 18.a
Packet Pg. 323 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans
a. Summary of Pension Plan Balances
Pension related balances presented on the Statement of Net Position as of June 30, 2021, by individual plan are described in the following table:

Deferred
Employer
Contributions
Deferred
OutflowsPensionNet Pension
Liability
Deferred
InflowsPensionPension
Expense
$ 3,405,375 $ 4,669,311 $ (29,751,671) $ (2,567,246) $ 6,086,358 2,029,361 7,231,464 (16,891,227) (3,315,013) 3,201,401
Total $ 5,434,736 $ 11,900,775 $ (46,642,898) $ (5,882,259) $ 9,287,759 SBCERA- Barstow Fire Protection District
CalPERS Cost Sharing Plan
b. CALPERS Safety and Miscellaneous Employees Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors four rate plans (two miscellaneous and two safety).

Benefit provisions under the Plan are established by State statute and City resolution.

CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments, and death benefits to plan members who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employee’s Retirement Law.
68 18.a
Packet Pg. 324 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
The rate plan provisions and benefits in effect at the measurement date are summarized as follows:

Safety - Classic Miscellaneous - Classic
Hire Date Prior to January 1, 2013 Prior to January 1, 2013 5 Years Service 5 Years Service
Monthly For Life Monthly For Life
50 55
3% 2.7%

9.000% 8.000%

21.927% 13.182%
$ 813,069 $ 827,964
Safety - PEPRA Miscellaneous - PEPRA
Hire Date On or After January 1, 2013 On or After January 1, 2013 5 Years Service 5 Years Service
Monthly For Life Monthly For Life
57 62

2.70% 2.00%

11.500% 6.250%

13.034% 6.985%
$ 1,674 $ 13,931
Required Employer Contribution Rates
Required UAL Payment
Required UAL Payment
Benefit Vesting Schedule
Benefit Payment
Retirement Age
Monthly Benefits, as a % of Annual Salary
Required Employee Contribution Rates
Required Employer Contribution Rates
Benefit Vesting Schedule
Benefit Payment
Monthly Benefits, as a % of Annual Salary
Retirement Age
Required Employee Contribution Rates
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are to be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The City’s contributions to the Plan for the measurement period ended June 30, 2020, recognized as a reduction to the net pension liability were $3,124,739.

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $29,751,671. 69 18.a
Packet Pg. 325 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The City’s proportionate of the net pension liability was based on the City’s plan liability and asset-related information where available, and proportional allocations of individual plan amounts as of the valuation date where not available.

The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2019 and 2020 were as follows:

0.24588%

0.26490%

0.01902%
Proportion - June 30, 2019
Proportion - June 30, 2020
Change - Increase (Decrease)
For the year ended June 30, 2021, the City recognized pension expense of $6,086,358.

At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources.

Deferred Outflows
of Resources
Deferred Inflows of
Resources
$ 3,405,375 $ -
- (155,706)
1,919,765 -
1,984,206 -
(2,411,540) -
765,340 -
Total $ 8,074,686 $ (2,567,246)
Pension Contributions Subsequent to Measurement Date
Differences Between the Employer's Contribution and the Employer's Proportionate Share of Contributions
Net Differences Between Projected and Actual Earnings on Plan Investments
Changes in Employer's Proportion
Differences Between Expected and Actual
Changes of Assumptions
$3,405,375 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2021.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement
Period Ending
June 30:
2021 426,680 $
2022 740,920
2023 560,465
2024 374,000
Total $ 2,102,065
70 18.a
Packet Pg. 326 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
Actuarial Assumptions – The total pension liabilities in the June 30, 2020, actuarial valuations were determined using the following actuarial assumptions:

Entry - Age Normal in Accordance with the
Requirements of GASB 68

7.15%

2.50%
Varies by Entry Age and Service
Derived by CalPERS Membership Data for All Funds
Post Retirement Benefit Increase The lesser of contract COLA or 2.50% until Purchasing Power Protection Allowance floor on
purchasing power applies, 2.50% thereafter
Mortality Rate Table
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Projected Salary Increase
Inflation
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2019, valuation were based on the results of a January 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experience Study can found on the CalPERS website.

Change of Assumptions - There were no changes in assumptions.

Subsequent Events - There were no subsequent events to the plan that would materially affect the results presented.

Discount Rate – The discount rate used to measure the total pension liability was 7.15% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets.

Therefore, the current 7.15 percent discount rate is adequate, and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short- term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
71 18.a
Packet Pg. 327 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

New Strategic
Allocation
Real Return
Years 1 - 10(a)2
Real Return
Years 11+(b)3

50.00% 4.80% 5.98%

28.00% 1.00% 2.62%
- 0.77% 1.81%

8.00% 6.30% 7.23%

13.00% 3.75% 4.93%

1.00% - -0.92%
Total 100.00%
Liquidity
1 In the System's ACFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
3 An Expected Inflation of 2.92% Used for this Period.
2 An Expected Inflation of 2.00% Used for thie Period.

Global Equity
Asset Class 1
Fixed Income
Inflation Assets
Private Equity
Real Assets
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

6.15%
$ 47,786,201

7.15%
$ 29,751,671

8.15%
Net Pension Liability $ 14,891,260
1% Decrease
Net Pension Liability
Current Discount Rate
Net Pension Liability
1% Increase
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. 72 18.a
Packet Pg. 328 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
c. San Bernardino County Employees’ Retirement Association (SBCERA) The District became a component of the City from November 17, 2010, and effective that date all of the employees of the District have become employees of the City. The District employees were covered under the pension plan of the San Bernardino County Employees’ Retirement Association (SBCERA). Subsequent to the merger, the members of Barstow Professional Firefighters Association were enrolled in the City’s retirement program through the SBCERA.

Plan Description
The SBCERA is a cost-sharing multiple-employer defined benefit pension plan (the Plan) operating under the California County Employees' Retirement Act of 1937 (1937 Act). It provides retirement, death and disability benefits to members. Although legally established as a single employer plan, the City of Big Bear Lake, Department of Water and Power-City of Big Bear Lake, Crestline Sanitation District, California State Association of Counties, South Coast Air Quality Management District (SCAQMD), San Bernardino Associated Governments (SANBAG), Local Agency Formation Commission (LAFCO), San Bernardino County Law Library, Barstow Fire Protection District, Hesperia Recreation and Parks District, SBCERA, City of Chino Hills, Mojave Desert Air Quality Management District (MDAQMD), California Electronic Recording Transaction Network Authority (CERTNA), along with the County, and are collectively referred to as the “Participating Members.” The plan is governed by the SBCERA Board of Retirement under the 1937 Act. Employees become eligible for membership on their first day of regular employment and become fully vested after 5 years. SBCERA issues a stand-alone financial report, which may be obtained by contacting the Board of Retirement, 348 W Hospitality Lane - 3rd Floor, San Bernardino, California 92415-0014.

Benefits Provided
SBCERA provides service retirement, disability, death, and survivor benefits to eligible employees. Generally, any employee of the County of San Bernardino or participating employers who is appointed to a regular position whose service is greater than fifty percent of the full standard of hours required by a participating SBCERA employer (e.g. 20 hours per week or more) must become a member of SBCERA effective on the first day of employment. There are separate retirement benefits for General and Safety member employees. Safety membership is extended to those involved in active law enforcement and fire suppression. All other members are classified as General Members.

There are currently two tiers applicable to both General and Safety members. Members with membership dates before January 1, 2013 are included in General Tier 1 or Safety Tier 1. Any new member who becomes a member on or after January 1, 2013 is designated as General Tier 2 or Safety Tier 2 and is subject to the provisions of California Public Employees’ Pension Reform Act of 2013 (CalPEPRA), California Government Code 7522 et seq. and Assembly Bill (AB) 197.

General members who are first hired on or after January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 52 and have acquired five or more years of retirement service credit.
73 18.a
Packet Pg. 329 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
Safety members prior to January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired 10 or more years of retirement service credit. A member with 20 years of service is eligible to retire regardless of age.

Safety members who are first hired on or after January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired five or more years of retirement service credit.

The retirement benefits the member will receive is based upon age at retirement, final average compensation, years of retirement service credit and retirement plan and tier.

For Tier 1 members, the maximum monthly retirement allowance is 100% of final compensation. There is no final compensation limit on the maximum retirement benefit for Tier 2 members. However, the maximum amount of compensation earnable that can be taken into account for Tier 1 members with membership dates on or after July 1, 1996 is $265,000. The maximum amount of pensionable compensation for Tier 2 members that can be taken into account is equal to $140,424. These limits are adjusted on an annual basis. Members are exempt from paying member contributions and employers are exempt from paying employer contributions on compensation in excess of the annual cap.

Final average compensation consists of the highest 12 consecutive months for Tier 1 members and the highest 36 consecutive months for Tier 2 members.

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
SBCERA provides an annual cost-of-living benefit to all retirees. The cost-of-living adjustment based upon the Consumer Price Index for All Urban Consumers for the Los Angeles-Riverside-Orange County Area, is capped at 2.0%.

The County of San Bernardino and participating employers contribute to the retirement plan based upon actuarially determined contribution rates adopted by the Board of Retirement. Employer contribution rates are adopted annually based upon recommendations received from SBCERA’s actuary after the completion of the annual actuarial valuation.

All members are required to make contributions to SBCERA regardless of the retirement plan or tier in which they are included.

Fire safety members contribute the required employee share of their pension. The percentage of pay varies between 12.30% – 17.74%.

The District pays a capped percentage of the employer’s pension cost per the Barstow Professional Fire Fighters Association Memorandum of Understanding. The employer’s costs are capped at 46% with the employee paying the difference.

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by SBCERA. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The City’s contributions to the Plan for the measurement period ended June 30, 2020 were $2,029,361.

During the fiscal year, the City transferred from the “Other Safety” cost group within SBCERA to the “County Safety” cost group to achieve future savings in the cost of the City’s contributions to SBCERA. Such transfer must be made in a manner that does not shift the present unfunded liability burden associated with the City, or a portion thereof, to the County. The Parties have agreed that the amount that must be contributed to SBCERA to effectuate the inclusion of the City into the present County Safety cost group, and avoid negatively impacting the County as a result thereof, ls $8,485,000 calculated as of June 30, 2018. The Parties have further agreed that this amount may be amortized over twenty years at SBCERA's assumed rate of return for investments, which is 7.5%, resulting in twenty annual payments of $832,312 beginning on or before July 1, 2017, and continuing on or before each successive July 1 thereafter, through and including July 1, 2036.

The payments are considered supplemental contributions in addition to the regular employer contribution rates annually set by the SBSERA Board of Retirement and approved by the County Board of Supervisors.
75 18.a
Packet Pg. 331 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $16,891,227 The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2020. The City’s proportionate of the net pension liability was based on the City’s share of all actual contributions, actuarially determined.

The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2019 and 2020 were as follows:

0.457%

0.421%
-0.036%
Proportion - June 30, 2019
Proportion - June 30, 2020
Change - Increase (Decrease)
For the year ended June 30, 2021, the City recognized pension expense of $3,038,423 At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources Deferred Outflows
of Resources
Deferred Inflows
of Resources
$ 2,029,361 $ -
1,978,725 -
1,481,273 (3,154,750)
3,564,321 -
207,145 (160,263)
Total $ 9,260,825 $ (3,315,013)
Pension Contributions Subsequent to Measurement Date
Changes of Assumptions or Other Inputs
Changes in Employer's Proportion and Differences Between the Employer's Contribution and the Employer's Proportinate Share of Contributions
Net Differences Between Projected and Actual Earnings on Plan Investments
Difference Between Expected and Actual Experience in the Total Pension Liability
$2,029,361 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2021.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement
Period Ending
June 30:
2022 495,737 $
2023 1,107,874
2024 1,396,388
2025 856,246
2026 60,206
Total 3,916,451 $
76 18.a
Packet Pg. 332 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

June 30, 2020
June 30, 2020
Entry - Age Actuarial Cost Method

7.25%

3.00%
General: 4.50% to 14.5% and Safety: 4.7% to 14.5%
Contingent upon CPI increases with a 2% maximum

Mortality
Measurement Date
Valuation Date
Cost of Living Adjustments
Investment Rate of Return 1
1 Net of pension plan investment expenses, including inflation.

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Projected Salary Increase 2
Inflation
Change of Assumptions - There were no changes in assumptions.

Subsequent Events - There were no subsequent events to the plan that would materially affect the results presented.

Discount Rate – The discount rates used to measure the Total Pension Liability was 7.25% as of June 30, 2020. The projection of cash flows used to determine the discount rate assumed employer and member contributions will be made at rates equal to the actuarially determined contribution rates. For this purpose, only employee and employer contributions that are intended to fund benefits for current plan members and their beneficiaries are included. Projected employer contributions that are intended to fund the service costs for future plan members and their beneficiaries, as well as projected contributions from future plan members, are not included. Based on those assumptions, the Pension Plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments for current plan members. Therefore, the long-term expected rate of return on pension plan investments of 7.25% was applied to all periods of projected benefit payments to determine the Total Pension Liability as of June 30, 2020.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class.
77 18.a
Packet Pg. 333 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of inflation) are developed for each major asset class. These returns are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage, adding expected inflation and subtracting expected investment expenses and a risk margin.

The June 30, 2020, target allocations (approved by the Board) and projected arithmetic real rates of return for each major asset class, after deducting inflation but before deducting investment expenses, used in the derivation of the long-term expected investment rate of return assumption is summarized in the table on the following page.

Total Allocation
Long-Term
ExpectedReal Rate of
Return (Arithmetic)

11.00% 5.42%

2.00% 6.21%

9.00% 6.50%

6.00% 8.80%

2.00% 1.13%

13.00% 3.40%

1.00% -0.04%

8.00% 3.44%

3.00% 4.57%

3.00% 6.53%

3.00% -0.03%

11.00% 5.89%

7.00% 3.69%

5.00% 10.64%

16.00% 10.70%
100.00%
International Credit
Absolute Return
Real Assets
Private Equity
Total
Cash & Equivalents
Asset Class
Large Cap U.S. Equity
Small Cap U.S. Equity
Developed International Equity
Emerging Market Equity
U.S. Core Fixed Income
High Yield/ Credit Strategies
International Core Fixed Income
Emerging Market Debt
Real Estate
Value added real estate
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

6.25%
$ 23,703,774

7.25%
$ 16,891,227

8.25%
Net Pension Liability $ 11,312,878
1% Decrease
Net Pension Liability
Current Discount Rate
Net Pension Liability
1% Increase
78 18.a
Packet Pg. 334 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 10: Retirement Plans (Continued)
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued SBCERA financial reports.

Payable to the Pension Plan
At June 30, 2021, the City reported a payable of $20,004 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

Note 11: Post-Employment Healthcare Benefits
a. City of Barstow OPEB Plan
Pension related balances presented on the Statement of Net Position as of June 30, 2021, by individual plan are described in the following table:

Deferred
Employer
Contributions -
OPEB
Deferred
OutflowsOPEBNet OPEB
Liability
Deferred
Inflows- OPEB
OPEB
Expense
$ 1,833,336 851,272 $ 20,236,016 $ (327,108) $ 1,273,542 $ 33,966 220,483 3,889,081 (31,494) 659,231
Total $ 885,238 $ 2,053,819 $ 24,125,097 $ (358,602) $ 1,932,773 Barstow Fire Protection District OPEB Plan
City of Barstow OPEB Plan
Plan Description
The City provides retiree medical benefits under the CalPERS health plan which provide medical insurance benefits to eligible retirees and their spouses in accordance with various labor agreements. Copies of the CalPERS’ annual financial report may be obtained from the CalPERS Executive Office, 400 Q Street, Sacramento, California 95811.

The CalPERS health plan is an agent multiple employer defined benefit plan.

Employee Covered
Inactive Employees of Beneficiaries Currently Receiving Benefits 114 Inactive Employees Entitled to but not yet Receiving Benefits 32 Active Employees 135
Total 281
Contributions
The contribution requirements of plan members and the City are established and may be amended by the City Council. The City must agree to make a defined monthly payment towards the cost of each retiree’s coverage. The required contribution is based on projected prefunding financing requirements. For the measurement period 2019-2020, the City contributed $851,272 which were in the form of benefit payments during the period.

The City did not make additional contributions to the CERBT trust (CERBT).

CERBT is a tax qualified irrevocable trust, organized under Internal Revenue Code (IRC) Section 115, established to prefund OPEB as described in GASB Statement No. 45. The CERBT issues a publicly available financial report that included financial statements and required supplementary information for the City, not individualizing, but in aggregate with the other CERBT participants. That report may be obtained by contacting CalPERS. 79 18.a
Packet Pg. 335 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 11: Post-Employment Healthcare Benefits (Continued) Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2020, and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2019, based on the following actuarial methods and assumptions June 30, 2019
June 30, 2020
Entry - Age Normal Cost, level percent of pay

2.66%

2.5% per year

3.00%

6.75% 1
MacLeod Watts Scale 2018 applied generationally
Post-retirement mortality projected fully generational
with Scale MP-2017

6.5% as of Jan 1, 2011; and grade down to 4.0% for
years 2076 and thereafter
Mortality
Measurement Date
Valuation Date
Investment Rate of Return
1 Net of pension plan investment expenses and including inflation.

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Assumed Wage Inflation
Healthcare Trend
Post Retirement Benefit Increase
The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the table on the following page.

Target Allocation*
Expected Real
Return Year 1-10
Expected Real
Return Years 11+

59.00% 4.80% 5.98%

25.00% 1.10% 2.62%

8.00% 3.20% 5.00%

5.00% 0.25% 1.46%

3.00% 1.50% 2.87%

2.00%
N/A

6.75%

2.79%
Asset Class
Global Equity
Fixed Income
Global Real Estate (REITs)
Treasury Inflation Protected Securities
Assumed Long-Term Investment Expenses
Expected Long-Term Net Rate od Return, Rounded
Discount Rate
*Real rates of return come from a geometric representation of returns that assume a general inflation rate of 2%.

Commodities
Assumed Long-Term Rate of Inflation
80 18.a
Packet Pg. 336 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 11: Post-Employment Healthcare Benefits (Continued) Discount Rate
The discount rate used to measure the total OPEB liability was 2.66 percent. The discount rate used reflects the results of a crossover test. In years where the trust is expected to have sufficient assets to pay the current year’s retiree benefits, the assumed trust rate of return is applied; once the trust is no longer expected to be able to pay plan benefits, a municipal bond rate is applied for the remainder of the projects. The S&P General Obligation Municipal Bond 20 Year High Grade Index was used for the purpose of the municipal bond rate.

Changes in the net OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability/Asset
$ 1,293,319 20,861,858 $ 19,568,539 $
- 532,051 532,051
- 586,298 586,298
- - -
353,512 353,512
(759,312) (759,312) (1,518,624)
- 759,312 759,312
- 45,704 45,704
- (632) (632)
712,549 45,072 757,621
$ 21,574,407 $ 1,338,391 $ 20,236,016
Differences between expected and actual experience
Changes in Assumptions
Increase (Decrease)
Balance at June 30, 2020
Change in the Year:

Service Cost
Interest
Net Changes
Balance at June 30, 2021
Benefit Payments
Contribution - Employer
Net Investment Income
Administrative Expenses
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease

1.66%
Current
Discount

2.66%
1% Increase

3.66%
Net OPEB Liability 23,286,197 $ 20,236,016 $ 17,735,950 $ Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease

5.5% - 3%
Current
Healthcare
Trend Rate

6.5% - 4%
1% Increase

7.5% - 5%
Net OPEB Liability 19, $ 20, 031,854 $ 22,034,268 236,016 $ 81 18.a
Packet Pg. 337 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 11: Post-Employment Healthcare Benefits (Continued) Recognition of Deferred Outflow and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss:

Net differences between projected and actual
earnings on OPEB plan investments
All Other Amounts
5 years straight-line recognition
Expected average remaining service lifetime
(EARSL) (6.24 years at June 30, 2020,
measurement date)
OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $1,273,542. For the fiscal year ended June 30, 2021, the City reported deferred outflows of resources related to OPEB from the following sources:

Deferred
Outflows of
Resources
Deferred Inflows
of Resources
$ 851,272 $ -
74,913 -
1,730,976 (327,108)
27,447 -
Total $ 2,684,608 $ (327,108)
OPEB Contributions Subsequent to Measurement
Differences between expected and actual experience
Changes of Assumptions
Net Difference Between Projected and Actual
The $851,272 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2020, measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Measurement
Period Ending
June 30:
2021 $ 241,840
2022 313,264
2023 424,870
2024 380,320
2025 132,340
Thereafter 13,594
Total $ 1,506,228
82 18.a
Packet Pg. 338 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 11: Post-Employment Healthcare Benefits (Continued) b. Barstow Fire Protection District OPEB Plan
Plan Description
The Barstow Fire Protection District (BFPD) became part of the City of Barstow in November 2010 as a special revenue fund. In previous years, the Barstow Fire Professional Fire Fighters Association (BFPA) had a separate health insurance plan, Riverstone Capital, apart from City Employees. Riverstone Capital notified the City that effective February 28, 2019, the BFPD employees would be losing their Stop Loss/Reinsurance coverage. The City's/BFPD's insurance broker, Alliant/Crystal and Company, reviewed several options and it was determined that moving the BFPD employees into CalPERS medical would offer the best long-term coverage options for the employees.

CalPERS would also extend the coverage to retirees. The previous method for providing retiree coverage under BFPA's Memorandum of Understanding (MOU) required the retiree carry their own insurance coverage and submit proof of payment of the premium and a request for reimbursement on a monthly basis. Including retired firefighters in CalPERS medical coverage streamlined the process for the city and the retiree.

A meeting with BFPD members was held to advise them of the situation and staff began the process to enroll them into CalPERS health coverage effective March 1, 2019. The inclusion of the BFPD firefighters in CalPERs medical coverage also simplified the process of providing medical insurance to all City employees.

The City provides retiree medical benefits to eligible retirees and their spouses in accordance with their labor agreements.

Employee Covered
Inactive Employees or Beneficiaries Currently Receiving Benefits4 Inactive Employees Entitled to but not yet Receiving Benefits 0 Active Employees 19
Total 23
Contributions
The contribution requirements of plan members and the District are established and may be amended by the Board of Directors. The District must agree to make a defined monthly payment towards the cost of each retiree’s coverage. The required contribution is based on projected prefunding financing requirements. For the measurement period 2019-20, the District contributed $19,568, which were in the form of benefit payments during the period. The City did not make additional contributions to the CERBT trust (CERBT).

CERBT is a tax qualified irrevocable trust, organized under Internal Revenue Code (IRC) Section 115, established to prefund OPEB as described in GASB Statement No. 45. The CERBT issues a publicly available financial report that included financial statements and required supplementary information for the City, not individualizing, but in aggregate with the other CERBT participants. That report may be obtained by contacting CalPERS. 83 18.a
Packet Pg. 339 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 11: Post-Employment Healthcare Benefits (Continued) Net OPEB Liability
The District’s net OPEB liability was measured as of June 30, 2020, and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2020, based on the following actuarial methods and assumptions:

June 30, 2019
June 30, 2020
Entry - Age Normal Cost Method

2.70%

2.50%
Contributes full ADC
Varies by Entry Age and Service

3.00%

Discount Rate
Inflation
Salary Increases
Projected Salary Increases
The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the table below.

Target Allocation*
Expected Real
Return Year 1-10
Expected Real
Return Years 11+

59.00% 4.80% 5.98%

25.00% 1.10% 2.62%

8.00% 3.20% 5.00%

5.00% 0.25% 1.46%

3.00% 1.50% 2.87%

2.00%
N/A

7.05%

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 11: Post-Employment Healthcare Benefits (Continued) Changes in the net OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

Service Cost
Interest on the Total OPEB Liability
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the District if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease

1.70%
Current
Discount

2.70%
1% Increase

Net differences between projected and actual
earnings on OPEB plan investments
All Other Amounts
5 years straight-line
Expected average remaining service lifetime (EARSL)
(9.52 years at June 30, 2020)
85 18.a
Packet Pg. 341 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 11: Post-Employment Healthcare Benefits (Continued) OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2021, the District recognized OPEB expense of $659,231. For the fiscal year ended June 30, 2021, the District reported deferred outflows of resources related to OPEB from the following sources:

Deferred Outflow
of Resources
Deferred Inflow
of Resources
$ - 33,966 $
(31,494) 115,257
- 98,651
- 6,575
Total 254,449 $ (31,494) $
Net Difference Between Projected and Actual
Earnings on Plan Investments
Changes of Assumptions
OPEB Contributions Subsequent to Measurement
Differences between expected and actual experience
The $33,966 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2020 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Measurement
Period Ending
June 30:
2021 22,880 $
2022 24,486
2023 24,965
2024 24,580
2025 22,584
Thereafter 69,494
Total $ 188,989
Note 12: Commitments and Contingencies
Pending Litigation
The City is a defendant in a number of lawsuits that have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty. In the opinion of the City Attorney, these actions, when finally adjudicated, will not have any material adverse effect in the financial position of the City. 86 18.a
Packet Pg. 342 Attachment: City of Barstow ACFR Final 12-21-21 rev 2 (4928 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
FOR YEAR ENDED JUNE 30, 2021
Note 13: Fund Balance for Governmental Funds
As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. Fund balances at June 30, 2020, for the governmental funds are non-spendable, restricted, assigned, and unassigned for the following purposes:

Non-spendable Fund Balance – includes amounts that are (a) not in spendable form, or (b) 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. At June 30, 2021, the City had non-spendable fund balance of inventories and prepaid amount of 109,932, deposits of $591,564, and advances to other funds of $7,301,063.

Barstow City CouncilFebruary 7, 2022

Barstow City Council
February 7, 2022