Agenda packet — Barstow City Council, February 6, 2023 (part 1 of 3)

BARSTOW CITY COUNCIL/ODESSA WATER/BFPD

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
FEBRUARY 6, 2023
7:00 PM
(HANDICAPPED ACCESSIBLE)
AGENDA

JOINT SPECIAL MEETING
Agenda-February 6, 2023

Page 1 of 5 ends

MAYOR
Paul Anthony Courtney

COUNCILMEMBERS
James M. Noble
Carmen M. Hernadez
Barbara Mae Rose
Marilyn Dyer Kruse

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
James M. Noble
Carmen M. Hernadez
Barbara Mae Rose
Marilyn Dyer Kruse
INVOCATION:

CALL TO ORDER:

PLEDGE OF ALLEGIANCE:

ROLL CALL:
 Council Member Carmen Hernandez
 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, 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 6, 2023

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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:

1. UPDATE - BARSTOW HUMANE SOCIETY
Recommended Action:

Presentation only.

2. SB 1383 IMPLEMENTATION UPDATE
Recommended Action:

Information item only.

3. PRESENTATION OF ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR FISCAL YEAR ENDED JUNE 30, 2022
Recommended Action:

No action.

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:

4. MINUTES JOINT SPECIAL MEETING - JANUARY 17, 2023 AT 5:30 P.M.

Recommended Action:

Approve minutes as presented.

ACCOUNTS PAYABLE ALL AGENCIES:

5. RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
Recommended Action:

Approve and ratify expenses, as audited, for checks #90179-90439 totaling $3,045,374.43 and wires #851-857 totaling $372,307.36, per the Agency breakdown below:

City: $3,207,635.16
Fire: $210,046.63
Successor Agency: $0.00
Grand Total: $3,417,681.79
CITY:

6. CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2022
Recommended Action:

Staff recommends the City Council take the following action:

1.Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2022.

Agenda-February 6, 2023

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BFPD:

7. BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2022
Recommended Action:

Staff recommends the following action:

1. Receive and file the City of Barstow's Fire Protection District Basic Financial Statements for the year ended June 30, 2022.

ODESSA WATER:

8. ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2022
Recommended Action:

Staff recommends the following action:

1. Receive and file the Odessa Water District Basic Financial Statements for the year ended June 30, 2022.

CITY COUNCIL:

9. APPROVAL OF TRAVEL FOR CITY CLERK ANDREA FLORES TO ATTEND THE TECHNICAL TRAINING FOR CLERKS SERIES 100
Recommended Action:

Approve travel for City Clerk Andrea Flores to Riverside, CA for the Technical Training for Clerks (TTC) Series 100, March 13 - 17, 2023, in Riverside, CA.

10. APPROVAL OF CLEAN CALIFORNIA MAINTENANCE AGREEMENT
Recommended Action:

That the City Council approve a maintenance agreement with the California State Department of Transportation (Caltrans) for litter and graffiti removal in and around the state highways, associated with the “Clean California Beautification Program of 2021.”

11. APPROVAL OF PURCHASE OF A COMBINATION TRUCK
Recommended Action:

Staff recommends that the City Council take the following actions:

1. Authorize the purchase of a new Vactor 2112 Sewer Cleaner, from Haaker Equipment, by appropriating $566,322.15 from the Wastewater Enterprise Fund and;

2. Authorize the City Manager or designee to issue the intent to purchase and the authority to execute the necessary agreement when the equipment becomes available.

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).

PUBLIC HEARINGS:

12. FY2023/24 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) ALLOCATION FOR

PROJECTS
Recommended Action:

Staff recommends the City Council take the following actions:

1. According to CDBG policy, City Council selects construction project(s) and amounts to be awarded (Maximum of 2 projects).

2. According to CDBG Policy, City Council selects public service project(s) and amounts to be awarded(Maximum of five(5) projects).

3. Authorize the City Manager to execute all necessary forms.

Agenda-February 6, 2023

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4. Direct staff to submit City Council's project recommendations to San Bernardino County for consideration by the San Bernardino County Board of Supervisors.

13. PROTEST HEARING - UNPAID NUISANCE ABATEMENT FEES
Recommended Action:

Conduct a protest hearing. Subject to testimony received, adopt attached Resolution No. ____- 2023, Making Determinations and Confirming Assessments and Proceedings for Unpaid Nuisance Abatement Fees, and waive the reading.

BUSINESS / ACTION ITEMS:

CITY COUNCIL:

14. INTRODUCTION AND FIRST READING OF ORDINANCE ____-2023 OF THE CITY COUNCIL OF THE CITY OF BARSTOW AMENDING CHAPTER 2.04 OF THE BARSTOW MUNICIPAL

CODE REGARDING CITY COUNCIL MEETING TIME AND PLACE AND REPEALING ORDINANCE 889-2011
Recommended Action:

1. Approve the first reading and introduction of Ordinance ____-2023 by title only.

2. Direct the City Clerk to publish Ordinance ____-2023 according to Government Code Section 36933.

3. Direct the City Clerk to bring Ordinance ____-2023 back for the second reading and adoption at the February 21, 2023 meeting.

15. AMENDMENT TO THE CITY COUNCIL RULES FOR THE CONDUCT OF ITS MEETING PROCEEDINGS AND BUSINESS AND REPEALING RESOLUTION 5108-2022 Recommended Action:

Adopt Resolution No. ____-2023, amending the City Council rules for the conduct of its meeting proceedings and business, repealing Resolution 5108-2022; and waive the full reading.

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.

STAFF REPORTS:

CITY MANAGER'S JANUARY 2023 UPDATE
Recommended Action:

Receive and file.

COUNCIL COMMITTEE REPORTS:

BUSINESS OF THE COUNCIL:

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.

Agenda-February 6, 2023

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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 2nd day of February, 2023.

Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
City Manager Department
Christina Rudsell
Presentation
Doc ID: 5279

AGENDA ITEM
AGENDA MATTER:

UPDATE - BARSTOW HUMANE SOCIETY
EXECUTIVE SUMMARY:

Representatives from the Barstow Humane Society will be providing an update on activities at the shelter.

DISCUSSION:

As noted in Section 23 of the agreement for Animal Control Services, a Representative from the Humane Society shall make a semi-annual presentation regarding the shelter operations.

FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Presentation only.
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Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
Environmental Services
Jessica Reed
Presentation
Doc ID: 5273

AGENDA ITEM
AGENDA MATTER:

SB 1383 IMPLEMENTATION UPDATE
EXECUTIVE SUMMARY:

Staff will provide an update on the implementation of SB 1383 programs.

DISCUSSION:

Under SB 1383, the city is responsible for the implementation, record keeping, and reporting of SB 1383 programs including:

1. Mandatory Organic Waste Collection and Recycling

2. Education and Outreach

3. Edible Food Recovery

4. Procurement

5. Capacity Planning

6. Monitoring and Enforcement
In June 2022, Council approved the necessary items which enabled staff and Burrtec to continue working towards meeting these responsibilities and achieving compliance. This presentation will discuss the status of implementation activities.

FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Information item only.
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SB 1383 Program
Update
February 2023

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Packet Pg. 8
Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) City of Barstow SB 1383 Update
• Collection Programs • Education and Outreach • Edible Food Recovery • Enforcement • Procurement • Capacity Planning • Record Keeping and Reporting • SB 1383 Local Assistance Grant

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Standard Residential Program
• Green barrel for mixed organics launched July 2022
• Burrtec reported 40% participation rate right away
• Lid flipping project conducted in September by
ReCreate Waste
• Total tonnage diverted from landfill July-Dec 2022:

45.53 tons
• Recycle Right Contest this Spring to encourage
participation

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Multi-Family & Commercial Programs
Multi-Family
• Onboarding program
happening now
• Green container for mixed
organics
• Notices to property
owners/managers
• City & Burrtec are here to help
• Waivers available
Commercial
• Fully compliant with MORe (AB
1826) as of the end of 2022
• Brown container with food only
• Averaging 14.41 tons per
month diversion
• Audit to be conducted in 3rd
quarter 2023 for SB 1383
compliance
• Waivers available

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Education and Outreach • Print • Postcards • Newsletters / Bill Inserts • Flyers • Electronic • Web Page • Social Media • Channel 6 • Geofencing Ads • In-Person • Meetings • Events

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Edible Food Recovery • JPA has an MOU with HDSC
to assist with compliance
• Generators and Food
Recovery Organizations
have been identified
• County MOU approved for
EHS to assist with
compliance (enforcement)
if needed

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Enforcement
Organics Recycling • We must begin enforcement
starting January 1, 2024
• Regulations require
enforcement for service, not for
contamination; however
• Contamination is a violation of
the BMC; and
• Contamination fees may be
added to owners’ trash bills
• Updated red tags in the works

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Enforcement (Continued)
Edible Food Recovery • City must ensure
compliance of Tier 1 Edible
Food Generators now
• Beginning January 1, 2024
we must track compliance
for Tier 2 Edible Food
Generators
• Tracking compliance
means verifying contracts,
recovered tonnage, and
inspections to ensure
maximum food recovery

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Procurement
Our Target: 2,000 tons!! • Procurement Policy approved
as per the regulations
• All paper and paper product
purchases are being reported
as required
• All recovered organic waste
procurement is being reported
as required
• Compost giveaway
GOOD NEWS!
AB 1985 was signed into law in
September 2022, giving cities
more time to comply with
procurement requirements!
AB 1985 created a 2-year phase-
in period for cities to meet their
targets.

This means we now have until
January 1, 2025, to fully
implement our procurement
requirements!

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Capacity Planning
Organics Processing
• Capacity planning report
submitted to County
• Findings were that there are no
inadequacies in the available
capacity for our County
Edible Food Recovery
• MOU with HDSC describes their
responsibility to assist with
ensuring capacity planning in
accordance with the
regulations

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Record Keeping & Reporting Initial compliance report
submitted to CalRecycle in
April 2022
2021 Annual Report submitted
in October 2022
Burrtec contracted with
Recyclist for a cloud-based
solution to manage waste &
recycling program
compliance

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Packet Pg. 18
Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Local Assistance Grant
FY 21-22 Award: $35,142
• $5,000 spent on outreach
(Geofencing Ads)
• $1,200 spent on recycling
education at schools (EcoHero
Show)
• Planned expenditures include
additional EcoHero
performances and purchasing
kitchen pails to be made
available for free to residents
FY 22-23
• The State legislature approved
additional grant funding to
assist jurisdictions with their
programs
• Barstow will be submitting its
grant application as soon as
the process opens (TBD)
• Will focus on helping schools
implement programs within
their facilities

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Questions?
Thank you!

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Attachment: SB 1383 Program Update Feb 2023 (5273 : SB 1383 Implementation Update) Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
Finance
Heidy Riley
Presentation
Doc ID: 5284

AGENDA ITEM
AGENDA MATTER:

PRESENTATION OF ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR FISCAL YEAR ENDED JUNE 30, 2022
EXECUTIVE SUMMARY:

The City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2022 will be presented to Council by Kelly Telford, partner, from Lance, Soll and Lunghard, LLP.

DISCUSSION:

None
FISCAL IMPACT:

None.

RECOMMENDED ACTION:

No action.
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Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
City Clerk / Records
Maria Chavez
Other
Doc ID: 5285

AGENDA ITEM
AGENDA MATTER:

MINUTES JOINT SPECIAL MEETING - JANUARY 17, 2023 AT 5:30 P.M.

EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:
none
RECOMMENDED ACTION:

Approve minutes as presented.
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BARSTOW CITY COUNCIL/HARVEY HOUSE/BFPD

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
JANUARY 17, 2023
5:30 PM
(HANDICAPPED ACCESSIBLE)

MINUTES

JOINT SPECIAL MEETING
Minutes-January 17, 2023

Page 1 of 20 ends

CALL TO ORDER - CLOSED SESSION:

MAYOR COURTNEY called the Closed Session meeting to order at 5:32 P.M.

INVOCATION:

MAYOR PRO TEM NOBLE led the invocation.

PLEDGE OF ALLEGIANCE:

MAYOR COURTNEY 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
Carmen Hernandez 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 A SPEAKER REQUEST CARD AND HAND TO THE CITY CLERK. 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.

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Attachment: 01 17 2023 Minutes_FINAL (5285 : Minutes Joint Special Meeting January 17, 2023 5:30 P.M.) Minutes-January 17, 2023

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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.

None.

MOTION TO GO INTO CLOSED SESSION:

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

4. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Recommended Action:
(Gov. Code § 54956.9(d)(2) & (e)(3))
A point has been reached where, in the opinion of the City Council on the advice of its legal counsel, based on the below-described existing facts and circumstances, there is a significant exposure to litigation against the City.

Receipt of Claim pursuant to Tort Claims Act or other written communication threatening litigation (copy available for public inspection in Clerk’s office). (Gov. Code § 54956.9(e)(3)) Name of Person or Entity Threatening Litigation: Kyle Wooley

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Attachment: 01 17 2023 Minutes_FINAL (5285 : Minutes Joint Special Meeting January 17, 2023 5:30 P.M.) Minutes-January 17, 2023

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REPORT OF CLOSED SESSION:

CITY ATTORNEY MATTHEW SUMMERS reported the following:
- The City Council met in Closed Session to consider four items, three regarding existing litigation and one regarding anticipated litigation. Direction was provided to Council and staff and no reportable action was taken.

INVOCATION:

KATIE SAMPLES from HIGH DESERT WORD CENTER gave the invocation.

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

MAYOR COURTNEY called the meeting to order at 7:01 P.M.

PLEDGE OF ALLEGIANCE:

COUNCILMEMBER DYER KRUSE led the pledge of allegiance.

ROLL CALL:

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

Motion by COUNCILMEMBER HERNANDEZ, seconded by MAYOR PRO TEM NOBLE, and unanimously carried, to approve the agenda pulling Items 13 - 36 for discussion.

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Attachment: 01 17 2023 Minutes_FINAL (5285 : Minutes Joint Special Meeting January 17, 2023 5:30 P.M.) Minutes-January 17, 2023

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

5. CERTIFICATE OF RECOGNITION FOR BARSTOW COMMUNITY FOOTBALL AND CHEER Recommended Action:

Presentation only.

The City Council presented certificates of appreciation to Barstow Community Football and Cheer and Junior Division 1 Coach Nathaniel Stone for winning the 2022 California Association of Youth Football and Cheer Championship.

RESULT: PRESENTATION ONLY

6. PRESENTATION OF PROCLAMATION IN RECOGNITION OF NATIONAL FAMILY

CAREGIVERS MONTH
Recommended Action:

Present proclamation in recognition of National Family Caregivers Month.

The City Council presented a proclamation to representatives from the SEIU Local 2015, California’s Long Term Care workers organization, in recognition of National Family Caregivers Month.

RESULT: PRESENTATION ONLY
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.

None.

MINUTES ALL AGENCIES:

7. MINUTES JOINT SPECIAL MEETING - DECEMBER 19, 2022 AT 7:00 P.M.

Recommended Action:

Approve minutes as presented.

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

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Attachment: 01 17 2023 Minutes_FINAL (5285 : Minutes Joint Special Meeting January 17, 2023 5:30 P.M.) Minutes-January 17, 2023

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8. MINUTES JOINT SPECIAL MEETING - DECEMBER 21, 2022 AT 12:00 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Mayor Pro Tem
SECONDER: Marilyn Dyer Kruse, Council Member
AYES: Noble, Kruse, Rose, Courtney, Hernandez
ACCOUNTS PAYABLE ALL AGENCIES:

9. RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
Recommended Action:

Approve and ratify expenses, as audited, for checks #89731-90178 totaling $4,665,481.19 and wires #846-850 totaling $189,023.38, per the Agency breakdown below:

City: $4,574,115.54
Fire: $280,389.03
Successor Agency: $0.00
Grand Total: $4,854,504.57

COUNCILMEMBER DYER KRUSE
- Abstained from check #'s 89967 and 90002.

COUNCILMEMBER HERNANDEZ
- Abstained from check #' 90022.

MAYOR PRO TEM NOBLE
- Abstained from check #' 90037.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Mayor Pro Tem
SECONDER: Marilyn Dyer Kruse, Council Member
AYES: Noble, Kruse, Rose, Courtney, Hernandez
HARVEY HOUSE:

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

Reference item only.

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

11. CHANGE OF OFFICERS FOR YEAR 2023
Recommended Action:

Approve the 2023 change of officers for the Harvey House Foundation and accept the 'Statement of Information' Form 100 and 'Statement of Facts' Form 405 for filing.

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Attachment: 01 17 2023 Minutes_FINAL (5285 : Minutes Joint Special Meeting January 17, 2023 5:30 P.M.) Minutes-January 17, 2023

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

12. FY 2022 ANNUAL REPORT OF THE BARSTOW HARVEY HOUSE FOUNDATION Recommended Action:

Review and accept the Barstow Harvey House Foundation Financial Statements for the fiscal year ending June 30, 2022.

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

13. ADOPTION OF ORDINANCE 995-2022 APPROVING DEVELOPMENT AGREEMENT WITH

DESERT BLOOM HOLDINGS, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 995-2022 approving Desert Bloom Holdings, LLC's application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

14. ADOPTION OF ORDINANCE 996-2022 APPROVING DEVELOPMENT AGREEMENT WITH ZENGROW, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 996-2022 approving Zengrow, Inc.'s application for Commercial Cultivation, Distribution/Transportation, Manufacturing, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

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RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

15. ADOPTION OF ORDINANCE 997-2022 APPROVING DEVELOPMENT AGREEMENT WITH MERCHANTS BARSTOW 3, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 997-2022 approving Merchants Barstow 3, LLC’s application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

16. ADOPTION OF ORDINANCE 998-2022 APPROVING DEVELOPMENT AGREEMENT WITH MERCHANTS BARSTOW 4, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 998-2022 approving Merchants Barstow 4, LLC’s application for Commercial Cannabis Cultivation permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

17. ADOPTION OF ORDINANCE 999-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC 5, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 999-2022 approving Grow Organic 5, Inc.’s application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 meeting. The project is exempt from review under

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the California Environmental Quality Act, per CEQA Guidelines, Cal Code of Regs., tit. 24, sections 15301, 15302, and 15303, 15061, and 15378.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

18. ADOPTION OF ORDINANCE 1000-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC 6, INC.

Recommended Action:

Staff recommends the City Council introduce Ordinance No. 1000-2022 approving Grow Organic 5, Inc. application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

19. ADOPTION OF ORDINANCE 1001-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC 7, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1001-2022 approving Grow Organic 7, Inc.’s application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

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20. ADOPTION OF ORDINANCE 1002-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1002-2022 approving Grow Organic, Inc.’s application for Commercial Cannabis Distribution/Transportation, Cannabis Manufacturing, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements.

The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

21. ADOPTION OF ORDINANCE 1003-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC 9, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1003-2022 approving Grow Organic 9, Inc.’s application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

22. ADOPTION OF ORDINANCE 1004-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC 10, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1004-2022 approving Grow Organic 10, Inc.’s application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

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RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

23. ADOPTION OF ORDINANCE 1005-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC 11, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1005-2022 approving Grow Organic 11, Inc.’s application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 0]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
EXCUSED: Hernandez
RECUSED: Kruse

24. ADOPTION OF ORDINANCE 1006-2022 APPROVING DEVELOPMENT AGREEMENT WITH GROW ORGANIC 12, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1006-2022 approving Grow Organic 12, Inc.’s application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

25. ADOPTION OF ORDINANCE 1007-2022 APPROVING DEVELOPMENT AGREEMENT WITH MERCHANTS BARSTOW 13, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1007-2022 approving Merchants Barstow 13, LLC application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 meeting. The project is exempt from review under

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the California Environmental Quality Act, per CEQA Guidelines, Cal Code of Regs., tit. 24, sections 15301, 15302, and 15303, 15061, and 15378.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

26. ADOPTION OF ORDINANCE 1008-2022 APPROVING DEVELOPMENT AGREEMENT WITH MERCHANTS BARSTOW 14, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1008-2022 approving Merchants Barstow 14, LLC application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

27. ADOPTION OF ORDINANCE 1009-2022 APPROVING A DEVELOPMENT AGREEMENT WITH

HIGH PERIOR FARMS, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1009-2022 approving High Perior Farms, LLC’s application for Commercial Cannabis Cultivation, Cannabis Distribution/Transportation, Cannabis Manufacturing, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

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28. ADOPTION OF ORDINANCE 1010-2022 APPROVING DEVELOPMENT AGREEMENT WITH K.H.G., LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1010-2022 approving K.H.G. Group, LLC's application for Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

29. ADOPTION OF ORDINANCE 1011-2022 APPROVING DEVELOPMENT AGREEMENT WITH

SKY CLUB HD, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1011-2022 approving Sky Club HD, LLC's application for a Commercial Cannabis Dispensary, Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

30. ADOPTION OF ORDINANCE 1012-2022 APPROVING DEVELOPMENT AGREEMENT WITH

WINNERS CIRCLE HD, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1012-2022 approving Winners Circle HD, LLC’s application for a Commercial Cannabis Dispensary, Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements.

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RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

31. ADOPTION OF ORDINANCE 1013-2022 APPROVING DEVELOPMENT AGREEMENT WITH 1919 BUILDING, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1013-2022 approving 1919 Building, Inc.’s application for Commercial Cannabis Distribution/Transportation, Commercial Cannabis Manufacturing, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

32. ADOPTION OF ORDINANCE 1014-2022 APPROVING DEVELOPMENT AGREEMENT WITH 2119 BUILDING, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1014-2022 approving 2119 Building, Inc.’s application for a Commercial Cannabis Cultivation, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

33. ADOPTION OF ORDINANCE 1015-2022 APPROVING DEVELOPMENT AGREEMENT WITH BARSTOW COMPANY, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1015-2022 approving Barstow Company, Inc.’s application for a Commercial Cannabis Cultivation permit, Commercial Cannabis Distribution/Transportation permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its

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October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

34. ADOPTION OF ORDINANCE 1016-2022 APPROVING DEVELOPMENT AGREEMENT WITH BEVERLY HILLS VIEW, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1016-2022 approving Beverly Hills View, Inc.’s application for a Commercial Cannabis Cultivation permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

35. ADOPTION OF ORDINANCE 1017-2022 APPROVING DEVELOPMENT AGREEMENT WITH LA 2 VEGAS, INC.

Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1017-2022 approving LA 2 Vegas, Inc.’s application for a Commercial Cannabis Cultivation permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse

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36. ADOPTION OF ORDINANCE 1018-2022 APPROVING DEVELOPMENT AGREEMENT WITH

MERCHANTS BARSTOW, LLC
Recommended Action:

Staff recommends the City Council adopt Ordinance No. 1018-2022 approving Merchants Barstow, LLC’s application for a Commercial Cannabis Cultivation Permit, Commercial Cannabis Distribution/Transportation Permit, Commercial Cannabis Manufacturing Permit, Cannabis Development Agreement, Conditional Use Permit, and related land use entitlements. The Planning Commission recommended approval at its October 10, 2022 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.

RESULT: APPROVED [3 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: James M. Noble, Mayor Pro Tem
AYES: Noble, Rose, Courtney
NAYS: Hernandez
RECUSED: Kruse
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).

ITEMS 13 - 36
COUNCILMEMBER DYER KRUSE RECUSED HERSELF FROM THE MEETING AT 7:33 P.M.

COUNCILMEMBER HERNANDEZ
- Discussed concerns with Conditional Use Permit (CUP) applications not being included in the agenda packet, registration of corporations through the State, and with the Planning Commission only reviewing and approving the Master Lease Agreement with Barstow Merchants, LLC. - Discussed concerns with the developer potentially threatening litigation against the City, Discussion ensued regarding Barstow Outlets, LLC making independent expenditures for MAYOR COURTNEY and COUNCILMEMBER ROSE's campaigns.

COUNCILMEMBER HERNANDEZ
- Discussed concerns with tracking CUP applications and making exceptions for the sub-applicants to not go before the Planning Commission for approval.
- Also cited concerns with Merchants Barstow, LLC advertising the site for lease prior to receiving approval from the City.

BUILDING OFFICIAL/FIRE MARSHAL CHRIS HELDRETH
- Stated that CUP's are numbered and tracked by the Planning Department for compliance. - Also discussed the process for suspending or revoking a CUP.

CITY ATTORNEY MATTHEW SUMMERS
- Clarified that the City cannot deny a CUP due to the developer advertising the site prior to approval by the City.

Discussion ensued regarding California Environmental Quality Act (CEQA) exemptions.

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SPEAKERS

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Discussed concerns with individual applicants not going before the Planning Commission and City Council.
- Asked why the project was being rushed.

JOHN WILLIAMS, BARSTOW, CALIFORNIA
- Discussed concerns with the City passing a cannabis ordinance without voter approval or community input.

Motion by COUNCILMEMBER ROSE, seconded by MAYOR PRO TEM NOBLE, and approved 3 to 1 with COUNCILMEMBER DYER KRUSE recusing, to adopt Ordinance No’s 995-2022, 996-2022, 997- 2022, 998-2022, 999-2022, 1000-2022, 1001-2022, 1002-2022, 1003-2022, 1004-2022, 1005-2022, 1006-2022, 1007-2022, 1008-2022, 1009-2022, 1010-2022, 1011-2022, 1012-2022, 1013-2022, 1014-2022, 1015-2022, 1016-2022, 1017-2022, and 1018-2022.

COUNCILMEMBER DYER KRUSE RETURNED TO THE MEETING AT 8:20 P.M.

PUBLIC HEARINGS:

None.

BUSINESS / ACTION ITEMS:

CITY COUNCIL:

37. DISCUSSION OF FEATURING SPEAKERS ON CAMERA DURING PUBLIC COMMENTS Recommended Action:

Discussion only; provide direction to staff.

CITY MANAGER WILLIE HOPKINS, JR.
- Presented the staff report as filed with the City Clerk. - Provided an example on how the speakers would be featured on camera.

COUNCILMEMBERS ROSE and HERNANDEZ
- Expressed support for featuring speakers on camera and not suppressing freedom of speech.

Discussion ensued regarding protocol for suspending the camera if necessary and the importance of treating each other with respect and civility.

SPEAKERS

JOHN WILLIAMS, BARSTOW, CALIFORNIA
- Asked why speakers were not featured on camera and discussed concerns with the Council suppressing free speech.

CITY MANAGER WILLIE HOPKINS, JR.
- Stated that it was his decision after consulting with staff not to feature speakers on camera and no elected officials were involved in the decision.
- Also discussed technical issues that prevented speakers from being on camera.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Stated that the Council should have decided on whether or not speakers were featured on camera.
- Asked if speakers would be featured on camera immediately during tonight's meeting.

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JIM BROWN, BARSTOW, CALIFORNIA
- Discussed concerns with the Council retaliating against members of the public.

It was the consensus of the Council to feature speakers on camera.

RESULT: COMPLETED

38. APPOINTMENT OF PLANNING COMMISSIONER
Recommended Action:

Staff recommends that the City Council take one of the two the following actions:

1. Appoint Juan Antonio DeLucas to another four (4) year term (1/1/2023 - 12/31/2026) or;

2. Direct that the City Clerk advertise the vacancy on the Planning Commission, instruct staff to establish time frames for the submittal of applications, and appoint two City Council members to a Selection Committee to conduct interviews with potential Planning Commission applicants.

BUILDING OFFICIAL/FIRE MARSHAL CHRIS HELDRETH
- Presented the staff report as filed with the City Clerk.

COUNCILMEMBER HERNANDEZ
- Asked if Planning Commissioners were appointed by district. - Requested that a notice of vacancy be advertised.

BUILDING OFFICIAL/FIRE MARSHAL CHRIS HELDRETH
- Stated that Planning Commissioners were appointed at-large.

Motion by COUNCILMEMBER HERNANDEZ to direct the City Clerk to advertise a notice of vacancy and solicit applications. Motion died for lack of a second.

DISCUSSION

COUNCILMEMBER DYER KRUSE
- Commended Mr. DeLucas on his service during the past two years and stated that the City has invested in him and his training as a Planning Commissioner.

MAYOR PRO TEM NOBLE
- Asked when the terms expired for the other Planning Commissioners.

CITY MANAGER WILLIE HOPKINS, JR.
- Stated that staff would send the Council the term expiration dates for the other Planning Commissioners.

Motion by COUNCILMEMBER ROSE, seconded by MAYOR COURTNEY, and unanimously carried, to appoint Juan Antonio DeLucas to another four (4) year term (1/1/2023 - 12/31/2026).

RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Council Member
SECONDER: Paul Anthony Courtney, Mayor
AYES: Noble, Kruse, Rose, Courtney, Hernandez

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

SPEAKERS

DARRIN FIKSTAD, BARSTOW, CALIFORNIA
- Discussed concerns with CITY ATTORNEY MATTHEW SUMMERS and with Closed Session information being made public.
- Stated that he would be submitting a compliant to the California State Bar Association.

KAMBIZ MORIDI, BARSTOW, CALIFORNIA
- Commended CITY MANAGER WILLIE HOPKINS, JR.
- Discussed concerns with COUNCILMEMBER ROSE and stated he would financially support any recall efforts against her.

ANTHONY BROWNE, BARSTOW, CALIFORNIA
- Expressed support for MAYOR COURTNEY.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked how $2.7 million for COVID relief would be spent. - Suggested spending it on street improvements since Measure I funds were supposedly used for salary increases.
- Asked that the balance of Measure Q funds be reported to the public.

ET SNELL, NEWBERRY SPRINGS, CALIFORNIA
- Asked why CITY TREASURER MICHAEL LEWIS was not present at Council meetings. - Discussed concerns with POLICE CHIEF ANDREW ESPINOZA, JR. not allowing tripods at Council meetings.

ELENA RIVERA, BARSTOW COMMUNITY COLLEGE
- Discussed Barstow Community College's Adult Education Consortium programs.

JOHN WILLIAMS, BARSTOW, CALIFORNIA
- Discussed concerns with the appointment process for committees and commissions.

JIM BROWN, BARSTOW, CALIFORNIA
- Discussed committees and commissions. Stated that the Streets Committee should meet monthly.

NICHOLAS ALVA and ALEXA COCKMAN, BARSTOW, CALIFORNIA
- Said a prayer for Barstow community.

STAFF REPORTS:

MOTION TO SUSPEND THE RULES:

Motion by COUNCILMEMBER ROSE, seconded by COUNCILMEMBER DYER KRUSE, and carried 4 to 1, to continue the process of not allowing public comments during Staff Reports.

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RESULT: APPROVED [4 TO 1]
MOVER: Barbara Mae Rose, Council Member
SECONDER: Marilyn Dyer Kruse, Council Member
AYES: Noble, Kruse, Rose, Courtney
NAYS: Hernandez

39. CITY MANAGER'S UPDATE
Recommended Action:

Receive and file.

CITY MANAGER WILLIE HOPKINS, JR.
- Discussed the recent fire engine purchase using Measure Q funds. - Also discussed the new City Manager’s update format which was a communication device utilized to provide an overview of upcoming events and items of general interest to the Mayor and members of the City Council.
- Also noted that the report included updates from City Departments on various programs, initiatives, and achievements.

ACTING FIRE CHIEF NICK DINAPOLI
- Discussed potential flooding in the Mojave Riverbed, the recent passing of an on-duty Southern California Edison employee, and rescue of a citizen who was trapped in an abandoned dry well.

RESULT: PRESENTATION ONLY
COUNCIL COMMITTEE REPORTS:

COUNCILMEMBER ROSE
- Stated that the December Rules and Policies Committee meeting was dark and the next meeting was January 31, 2023.
- Discussed the January 11, 2023 Homeward Bound Committee meeting and provided updates on the Project Homekey grant, the Homeless Services Coordinator position and encouraged the community to sign up for the Homeless Point in Time Count on January 26, 2023.

MAYOR PRO TEM NOBLE
- Discussed the January Victor Valley Transit Authority and Military Affairs meetings.

COUNCILMEMBER DYER KRUSE
- No committee reports.

COUNCILMEMBER HERNANDEZ
- Stated that the next Streets Committee meeting was February 1, 2023. - Also stated that she would be attending the January 23, 2023 Mojave Desert Air Quality Management District Board meeting.

MAYOR COURTNEY
- Stated he was unable to attend the January Chamber Board meeting and that the January 20, 2023 San Bernardino County Transportation Authority Mountain Desert/Policy Committee meeting was cancelled.

BUSINESS OF THE COUNCIL:

COUNCILMEMBER ROSE
- Discussed upcoming New Mayor and Council Member's Academy on February 1 - 3, 2023.

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Attachment: 01 17 2023 Minutes_FINAL (5285 : Minutes Joint Special Meeting January 17, 2023 5:30 P.M.) Minutes-January 17, 2023

Page 20 of 20 ends

- Stated she attended the Back to Basics Thrift Store grand opening. - Congratulated Barstow Youth Football and Cheer on their recent Super Bowl championship. - Thanked the individuals who led the invocation and prayed over the community at tonight’s meeting.

MAYOR PRO TEM NOBLE
- Discussed the Barstow Area Chamber of Commerce board member swearing in ceremony. - Stated he attended the Martin Luther King, Jr. Day Parade in Los Angeles. - Commended the Police and Fire Departments along with all City staff.

COUNCILMEMBER DYER KRUSE
- Discussed the Back to Basics Thrift Store grand opening. - Stated she looked forward to her first Rules and Policies Committee meeting on January 31, 2023. - Commended CITY MANAGER WILLIE HOPKINS, JR. for the City Manager's Update and stated she looked forward to future updates.

COUNCILMEMBER HERNANDEZ
- Discussed the Martin Luther King, Jr. Day Peace Breakfast and thanked the Women's Art and Industrial Club for organizing.
- Requested a report at the next Council meeting on the cannabis Community Benefits Program and a policy on how the funds would be spent.
- Also requested an update on commercial cannabis revenues and expenditures by the end of February.

MAYOR COURTNEY
- Discussed Las Vegas Martin Luther King Parade he attended. - Stated he was recently recognized by the San Bernardino County NAACP. - Thanked the individuals who led the invocation and prayed over the community at tonight’s meeting. - Stated he attended the Marine Corps Logistics Base 80th Anniversary event.

ADJOURNMENT:

By the consensus of the City Council and without objection, the meeting was adjourned 9:55 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: 01 17 2023 Minutes_FINAL (5285 : Minutes Joint Special Meeting January 17, 2023 5:30 P.M.) Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
Finance
Marisol Tolbert
Account Payable Expenditures
Doc ID: 5275

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 #90179-90439 totaling $3,045,374.43 and wires #851-857 totaling $372,307.36 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
Wires #851-853 01/06/23 FY22/23 City $794,526.64
Check #90179-90228 Fire $102,166.48
Successor $0.00
Run Total $896,693.12
Wires #854-857 01/20/23 FY22/23 City $2,375,503.52
Check #90229-90327 Fire $107,880.15
Successor $0.00
Run Total $2,483,383.67
Check #90328-90439 01/31/23 FY22/23 City $37,605.00
Fire $0.00
Successor $0.00
Run total $37,605.00
AP Run Grand Total $3,417,681.79
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 checks #90179-90439 totaling $3,045,374.43 and wires #851-857 totaling $372,307.36, per the Agency breakdown below:

City: $3,207,635.16
Fire: $210,046.63
Successor Agency: $0.00
Grand Total: $3,417,681.79
5 Packet Pg. 43
Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 851 01/06/2023 001257 PUBLIC EMP RETIREMENT SYSTEM 100000017030075 JAN 2023 HEALTH INSURANCE -CITY City 130,060.52 130,060.52 852 01/06/2023 001257 PUBLIC EMP RETIREMENT SYSTEM 1000000170086 JAN 2023 HEALTH INSURANCE -FIRE Fire 25,413.34 25,413.34 853 01/06/2023 001478 GOLDEN STATE WATER COMPANY 36241300007 FOGLESONG PARK - 300 G ST, 4" METER City 7,668.33 28,720.51 86241300002 LILLIAN PARK- 901 BIGGER ST, 2" METER City 4,023.23 06241300000 DANA PARK BLDG - 4" METER City 2,706.03
16792200004 2800 GUADALUPE DR,#A - 2" METER City 2,696.78 08241300006 K ST PARK - 34074 K ST, 2" METER City 1,053.91 47241300004 800 S H ST- SOCCER FIELDS, 2" METER City 854.23 37241300005 800 S H ST- SOCCER FLD LOT, 2" METER City 734.82 79114100005 CORP YARD - 900 S H ST - 3" METER City 703.85 88114100006 CITY HALL - 220 MT VIEW, 3" METER City 678.02 57241300003 JASPER PARK - 2" METER City 667.89
77241300001 STURNACLE PARK - 2" METER City 666.58
71922200002 FIRE DIST - 2600 W MAIN ST, 2" METER Fire 626.18 18241300005 H ST PARK - RIMROCK@H ST, 2" METER City 623.93 05114100000 681 N 1ST AVE - 2" METER City 492.59
68114100008 FIRE DIST - 861 BARSTOW RD - 2" METER Fire 436.26 26792200003 2800 GUADALUPE DR,#B - 2" METER City 335.91 24728586686 DIAMOND AVE X VETERANS IRRIGATION City 325.37 84114100005 LANDSCP PROJ - E MAIN ST, 2" METER City 321.10 48770971645 200' W OF MONTEREY- 1" METER City 315.51
73115873769 900 AVENUE H - 2" METER City 310.56
38114100001 2001 1/2 TRINITY AVE - 2" METER City 240.06 87241300000 DANA PARK EAST- 2" METER City 231.52
46792200001 2800 GUADALUPE DR,#C - 2" METER City 227.26

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 06, 2023

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
23400400000 2800 GUADALUPE DR,#D- 2" METER City 227.26
06232234572 453 AVENUE A - 2" METER City 157.68
453 AVENUE A - 2" METER City 67.58
85260253449 MONTERREY @ STARLIGHT, 2" METER City 225.26 83651831634 TRUCK FILL - 2200 W MAIN ST, 2" METER City 157.68 TRUCK FILL - 2200 W MAIN ST, 2" METER City 67.58
39285400006 LNWD RD/HIGHPOINT LANDSC- 2" METER City 177.84 39449422623 LENWOOD RD @ W MAIN - 1" METER City 85.32
LENWOOD RD @ W MAIN - 1" METER City 85.32
70323100001 LOVATO AVE X NELSON LANDSCAPE City 149.17
95034300004 1320 BARSTOW- MEDIAN 75 N, 1" METER City 97.65 07049000008 1320 BARSTOW MEDIAN 300 N, 1" METER City 80.97 45462902029 75' WEST OF HARVARD- 1" METER City 72.40
17893306674 100' W OF BROADWAY - 1" METER City 72.40
42590400000 2750 GUADALUPE DR - 5/8" METER City 28.16
29091421114 2800 FP GUADALUPE DR (A) METER Fire 14.16
07606215163 2800 FP GUADALUPE DR (B) METER Fire 14.16
90179 01/06/2023 011490 BARNES, MARK JAN2023 JAN 2023 HEALTH INSURANCE REIMB. Fire 600.00 600.00 90180 01/06/2023 000140 BARSTOW HUMANE SOCIETY JAN2023 JANUARY 2023 PAYMENT City 22,212.83 22,212.83 90181 01/06/2023 003668 CRAFCO INC 9402848646 CRACK SEAL MATERIAL City 16,901.09 16,901.09 90182 01/06/2023 003363 D'ANDREA, PETER 010422 12/11/22 - 12/24/22 ADPP PAYMENT City 1,947.64 1,947.64 90183 01/06/2023 002044 DAPEER,ROSENBLIT & LITVAK LLP 20900 11/11/22 - 11/30/22 LEGAL SERVICES City 1,664.89 1,664.89 90184 01/06/2023 010834 FASTENAL CAVIC86641 SHOP SUPPLIES/TOOLS -WWTP City 150.64 150.64

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
90185 01/06/2023 003474 GARDA CL WEST INC. 10720491 JANUARY 2023 BANK TRANSPORT City 784.27 784.27 90186 01/06/2023 000740 HI DESERT ALARM & FIRE INC. R87135 DEC 2022 - FEB 2023 ALARM City 102.00 886.25 DEC 2022 - FEB 2023 ALARM City 114.00
DEC 2022 - FEB 2023 ALARM City 114.00
DEC 2022 - FEB 2023 ALARM City 150.00
R88826 HD15053 HH MAIN AREA -JAN 2023 City 103.41
HD15054 HH STE 66 -JAN 2023 City 32.55
HD15055 HH FAA -JAN 2023 City 15.75
HD15056 500 MELISSA -JAN 2023 City 31.50
HD15057 2800 MAYOR KATY -JAN 2023 City 10.50
HD15058 CORP YARD -JAN 2023 City 45.15
HD15059 HH TRAIN -JAN 2023 City 32.55
HD15060 YOUTH SNACKBAR City 33.60
HD15061 ADULT SNACKBAR City 33.60
HD15062 HH PAL CENTER City 42.00
R85822 REPAIR FOR MAINTENANCE YARD City 25.64
90187 01/06/2023 012817 HIGH DESERT SUPPORT SERVICES 6066927-R8-00985 10/31/22 - 11/13/22 ANNEX H BASE OPS City 223,001.21 309,771.64 6066928-R8-00985 10/31/22 - 11/13/22 ANNEX J BASE OPS City 86,770.43 90188 01/06/2023 012880 MAGNIFICENT JANITORIAL SERVICE 0012 12/15/22 - 12/30/22 JANITORIAL SVCS City 2,400.00 2,400.00 90189 01/06/2023 012141 MESQUIT'S SUPPLY, LLC 00026264 JANITORIAL SUPPLIES -ALL PARKS City 938.16 3,417.75 00026265 JANITORIAL SUPPLIES -PD City 865.84
00026372 JANITORIAL SUPPLIES -CORA City 589.26
00026373 JANITORIAL SUPPLIES -DANA City 589.26
00026374 JANITORIAL SUPPLIES -SPORT PARK City 435.23
90190 01/06/2023 011345 NAILON, JASON 0000370 FSPK-22-0030 PLAN REVIEW City 170.00 170.00 90191 01/06/2023 004206 ROSS, RICHARD JAN2023 JAN 2023 HEALTH INSURANCE REIMB. Fire 600.00 600.00 90192 01/06/2023 001396 SAN BERNARDINO COUNTY NOV2022 1029 NOVEMBER 2022 ACCT 001029 City 70,849.00 73,671.94 NOV2022 1430 NOVEMBER 2022 ACCT 001430 City 2,700.39

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
NOV2022 1159 NOVEMBER 2022 ACCT 001159 City 122.55
90193 01/06/2023 011464 V & V MANUFACTURING INC 56041 SERVICE MEDALS City 2,084.33 2,084.33 90194 01/06/2023 012587 YUNEX, LLC 5610282580 NOV 2022 TRAFFIC SIGNAL MAINTENANCE City 810.00 1,322.00 5620041722 NOV 2022 TRAFFIC SIGNAL CALL OUTS City 512.00 90195 01/06/2023 012952 1-800-PACK-RAT, LLC 455-16327 STORAGE UNIT FOR REMODEL City 303.41 303.41 90196 01/06/2023 003231 ARAMARK UNIFORM SERVICES 5880178831 MATS/MOPS SVCS -COMMUNITY CENTER City 59.63 119.26 5880184039 MATS/MOPS SVCS -COMMUNITY CENTER City 59.63
90197 01/06/2023 003656 BABCOCK LABORATORIES INC CL20570-0032 DEC 2022 MCLB LAB SERVICES City 1,110.56 1,903.74 CL20571-0032 PERMIT REQUIRED SAMPLING City 793.18
90198 01/06/2023 004109 CALPERS LONG TERM CARE PROGRAM 147330994 FEB 2023 LT CARE PROGRAM -ROWE City 1,238.25 1,238.25 90199 01/06/2023 010905 CAROLLO ENGINEERS FB30841 NOV 2022 ENGINEERING SERVICES City 4,764.00 4,764.00 90200 01/06/2023 012960 CASHMAN EQUIPMENT COMPANY s12122022 EMERGENCY GENERATOR -CITY HALL City 123,314.48 123,314.48 90201 01/06/2023 012860 CHARTER COMMUNICATIONS 8448410960085185 INFO TECH- T-1 INTERNET PROVIDER City 1,450.00 6,736.15 8448410960595902 EPL PD ANNEX TO PD BUILDING City 529.00 8448410960595894 EPL PD BUILDING TO PD ANNEX City 529.00 8448410960595878 SPORTSPARK EPL -SPORTSPARK SIDE City 520.00 8448410960595886 SPORTSPARK EPL -CITY SIDE City 520.00
8448410960560070 CORP YARD CIRCUIT -CITY HALL SIDE City 504.24 8448410960545873 CORP YARD TO CITY HALL FIBER City 504.24 8448410960545865 CITY HALL TO FIRE 3 CIRCUIT City 402.08 8448410960545915 FIRE 3 TO CITY HALL CIRCUIT City 402.08

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
8448410960551319 PARK AND REC TEEN CENTER WIFI City 377.97 8448410960363442 HARVEY HOUSE - INTERNET/PHONE SVC City 266.48 8448410960057689 PROF FIRE ASSOCIATION - FIRE DIST Fire 110.65 PROF FIRE ASSOCIATION - FIRE DIST City 146.67
8448410960348054 POLICE DEPT- MONTHLY BROADBAND City 139.99 8448410960402893 PARK & REC - CABLE SERVICES City 131.86 8448410960402869 SPORTSPARK - CABLE SERVICES City 129.18 8448410960402828 POLICE DEPT - CABLE SERVICES City 72.71 90202 01/06/2023 012961 DEPPA, DANIEL 010323 CANCELED PERMIT 80% REFUND City 36.95 36.95 90203 01/06/2023 000591 FEDERAL EXPRESS CORPORATION 7-979-02882 12/07/22 & 12/12/12/22 SHIPPING CHARGES City 80.69 122.74 7-993-50731 12/21/22 SHIPPING CHARGES City 39.83
9-641-48250 FINANCE CHARGES City 2.22
90204 01/06/2023 000591 FEDERAL EXPRESS CORPORATION 9629880363 12/06/22 SHIPPING CHARGES City 77.00 77.00 90205 01/06/2023 011764 FRONTIER COMMUNICATIONS OF CA 256-2211 POLICE DEPT City 550.42 1,653.94 256-7571 DISASTER PREP City 319.55
209-148-0720 INFORMATION TECHNOLOGY City 131.16
256-6740 PD NON EMERGENCY LINE City 127.15
209-148-0922-061587 CORPORATION YARD City 84.64
256-0216 PARK & REC City 81.69
256-2069 HARVEY HOUSE - DEDICATED LINE City 59.62
252-8789 SPORTSPARK - SNACK BAR City 56.04
256-3213 PUBLIC WORKS FAX LINE City 53.09
256-8749 FLEET City 50.33
256-0369 PARK MAINTENANCE FAX LINE City 50.33

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
256-1528 FINANCE FAX LINE City 46.51
255-2047 POLICE DEPT - MELISSA ST ANNEX FAX City 43.41
90206 01/06/2023 000759 GREGG'S CONSTRUCTION 010322 BADD-21-0063 CWMP REFUND City 250.00 250.00 90207 01/06/2023 011421 HERITAGE VICTOR VALLEY MED GR 2124 ACCT66682 PRE-EMPLOYMENT PHYSICAL Fire 725.00 1,650.00 2716 ACCT66682 PRE-EMPLOYMENT PHYSICAL Fire 514.00
2417 ACCT66682 PRE-EMPLOYMENT PHYSICAL Fire 411.00
90208 01/06/2023 011697 HIGH DESERT LASER GRAPHICS 50925 NAME BADGES AND PLATES City 159.86 159.86 90209 01/06/2023 000804 IMPERIAL SPRINKLER SUPPLY INC. 5282190-00 FERTILIZER FOR PARKS City 1,378.78 1,378.78 90210 01/06/2023 012576 INFOSEND, INC. 224939 NOV 2022 UB PRINT/MAIL SVCS City 1,389.79 4,484.40 NOV 2022 UB PRINT/MAIL SVCS City 1,389.80
NOV 2022 UB PRINT/MAIL SVCS City 521.79
NOV 2022 UB PRINT/MAIL SVCS City 1,183.02
90211 01/06/2023 003905 MOJAVE DESERT & MOUNTAIN 1766 QT ENDING MARCH 2023 City 6,305.00 6,305.00 90212 01/06/2023 001234 PITNEY BOWES, INC. 010423 POSTAGE METER FINANCE CHARGES City 208.69 208.69 90213 01/06/2023 003866 ROBERTSON'S 189076 FIRE HOSE/GUTTER POUR Fire 722.76 722.76 90214 01/06/2023 011124 SAN BERNARDINO - HR, COUNTY OF EM002189 PRE-EMPLOYMENT PHYSICAL -PD City 781.58 1,260.47 EM002241 PRE-EMPLOYMENT PHYSICAL -PD City 478.89
90215 01/06/2023 000409 SAN BERNARDINO, COUNTY OF 2022-0099PT PROPERTY TAX AMENDMENTS (16) City 208.00 607.91 PROPERTY TAX AMENDMENTS (16) City 208.00
2022-0087PT FY22 END OF YEAR TAX ASSESSMENT City 191.91 90216 01/06/2023 004125 SBCERA 010422 12/11/22 - 12/24/22 RETIREMENT -FIRE Fire 65,332.11 65,332.11 90217 01/06/2023 001447 SILVER VALLEY PROPANE, INC. 47691 MCLB PROPANE SERVICES City 986.86 8,187.13

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
47688 MCLB PROPANE SERVICES City 683.80
47175 PROPANE -PUBLIC WORKS City 646.96
47689 MCLB PROPANE SERVICES City 633.57
47994 MCLB PROPANE SERVICES City 507.40
47980 MCLB PROPANE SERVICES City 498.58
47683 MCLB PROPANE SERVICES City 439.78
47736 MCLB PROPANE SERVICES City 356.97
47744 MCLB PROPANE SERVICES City 355.25
48002 MCLB PROPANE SERVICES City 288.12
47684 MCLB PROPANE SERVICES City 275.63
48004 MCLB PROPANE SERVICES City 253.82
47424 MCLB PROPANE SERVICES City 249.90
48807 MCLB PROPANE SERVICES City 244.02
47740 MCLB PROPANE SERVICES City 241.57
477399 MCLB PROPANE SERVICES City 236.67
47720 MCLB PROPANE SERVICES City 217.32
47973 MCLB PROPANE SERVICES City 204.82
47728 MCLB PROPANE SERVICES City 151.41
47423 MCLB PROPANE SERVICES City 145.53
47971 MCLB PROPANE SERVICES City 136.71
47685 MCLB PROPANE SERVICES City 133.28
47743 MCLB PROPANE SERVICES City 95.31
47975 MCLB PROPANE SERVICES City 84.04
48006 MCLB PROPANE SERVICES City 76.69
48001 MCLB PROPANE SERVICES City 43.12

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
90218 01/06/2023 001476 SOUTHERN CALIFORNIA EDISON CO 700398983474 861 BARSTOW RD Fire 2,476.57 9,778.75 2600 W MAIN ST Fire 651.16
29780 US HIGHWAY -STORAGE UNIT Fire 54.45
333221 I ST -CELL TOWER Fire 1,311.47
EE/OBF LOAN ID 8322 Fire 236.46
700135793576 8001598767 -DANA PARK BUILDING City 583.10 8001626902 -LILLIAN PARK BALLFIELD City 51.64
8001627091 -LILLIAN PARK SNACKBAR City 15.40
8001636309 -72 FLORA-G City 1,327.42
8001636509 -72 H NANCY BALLFIELD City 10.75
8001638603 -JASPER PARK BUILDING City 22.73
8001639065 -JASPER PARK City 14.04
8001639794 -500 H ST SOCCER FIELDS City 15.40
8001650319 -K STREET PARK City 15.00
8001651058 -H STREET PARK City 14.04
8002055287 -VETERANS PKWY SPKLR City 15.16
700367050468 VARIOUS TRAFFIC SIGNALS City 1,749.29
700629301587 STRINGHAM PARK City 1,214.67
90219 01/06/2023 001482 SOUTHWEST GAS CORP. 910000784754 CORPORATION YARD City 1,703.71 8,567.01 910000105833 CITY HALL City 1,687.07
910000543236 FIRE DIST361 - 861 BARSTOW RD Fire 1,371.25 910000625179 HARVEY HOUSE- 685 N 1ST AVE City 1,070.79
910000543237 COMMUNITY CENTER City 781.65
910000303011 DANA PARK BUILDING City 736.80
910000625294 FIRE DIST 363 - 2600 W MAIN ST Fire 545.50 910000769274 PD ANNEX -500 MELISSA City 463.03
910000001867 WWTP- 2200 RIVERSIDE DR City 130.52
910000625200 SPORTSPARK UNIT #1 City 27.71
910000345965 JASPER FIRE DEPT BUILDING City 13.98
910000107299 FOGLESONG PARK BUILDING City 12.00
910000561911 JASPER PARK BUILDING City 12.00
910000625197 SPORTSPARK City 11.00

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
90220 01/06/2023 001487 SPARKLE AUTO LAUNDRY 3938 NOV 2022 CAR WASHES (51) -PD City 611.49 611.49 90221 01/06/2023 001531 STEWART TITLE OF CALIFORNIA 1625800 2075555 / AHMAD / 820 CRESCENT City 278.32 278.32 90222 01/06/2023 001531 STEWART TITLE OF CALIFORNIA 1568937 4070062 / BACA / 613-615 E MAIN ST City 98.59 98.59 90223 01/06/2023 001531 STEWART TITLE OF CALIFORNIA 1423300 2075107 / SANCHEZ / 1360 SUNSHINE City 82.91 82.91 90224 01/06/2023 012175 UNIFIRST CORPORATION 3251881079 MCLB UNIFORM SERVICES City 1,091.00 3,760.43 3251873368 MCLB UNIFORM SERVICES City 894.48
3251878553 MCLB UNIFORM SERVICES City 703.46
3251875942 MCLB UNIFORM SERVICES City 694.48
3251874415 MCLB UNIFORM SERVICES City 152.25
32518836182 UNIFORM SERVICES -WWTP City 118.69
3251881052 UNIFORM SERVICES -WWTP City 106.07
90225 01/06/2023 001655 VICTOR VALLEY TRANSIT AUTH 010423 DEC 2022 MILITARY/MEGA BUS PASSES City 1,770.00 1,770.00 90226 01/06/2023 003830 WEST COAST LIGHTS & SIRENS, IN 23515 OUTFIT FOR ADMIN VEHICLE FOR NEW City 13,019.29 17,297.95 23599 8449-GM'S FORD EXPLORER SAFETY City 2,349.51
8449-GM'S FORD EXPLORER SAFETY City 1,929.15
90227 01/06/2023 004137 WESTERN EXTERMINATOR CO. 29544246 DEC 2022 SQUIRREL CTL -SPORTS PARK City 158.00 601.00 29544210 DEC 2022 SQUIRREL CTL -DANA City 144.00
29544209 DEC 2022 SQUIRREL CTL -STRINGHAM City 79.00
29544247 DEC 2022 SQUIRREL CTL -SOCCER FIELDS City 76.00 29544250 DEC 2022 SQUIRREL CTL -JASPER City 76.00
29544252 DEC 2022 SQUIRREL CTL -LILIAN City 68.00

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Attachment: AP RUN 010623 (5275 : 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 06, 2023
90228 01/06/2023 012926 WOODYS DEMOLITION 010423 BRDM-22-0010 CWMP DEPOSIT REFUND City 250.00 250.00 AGENCY TOTAL 896,693.12 896,693.12
City 794,526.64
Fire 102,166.48
Successor Agency -
896,693.12

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Attachment: AP RUN 010623 (5275 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 854 01/20/2023 001257 PUBLIC EMP RETIREMENT SYSTEM 100000017034290 FY23 REPLACEMENT BENEFIT CONTRIBUTION City 1,770.36 1,770.36 855 01/20/2023 012544 CA DEPT OF TAX AND FEE ADMIN 0030902065 2022 SALES AND USE TAX RETURN City 472.87 1,146.00 2022 SALES AND USE TAX RETURN City 673.13
856 01/20/2023 012542 LENNEMANN, APC, LAW OFFICE 011723 SETTLEMENT AGREEMENT City 183,197.09 183,197.09 857 01/20/2023 001478 GOLDEN STATE WATER COMPANY 24374565778 LENWOOD RD & MAIN ST IRR - 2" METER City 444.78 1,999.54 19513100008 500 MELISSA AVE- 2" METER City 422.72
73808907999 WWTP- 2200 RIVERSIDE DR, 2" METER City 325.08 14658448023 WWTP- 2200 RIVERSIDE DR, 2" METER City 288.99 20538369305 MELISSA @ E WMS - 2" METER City 160.38
MELISSA @ E WMS - 2" METER City 68.74
54742552323 OPAL @ RIMROCK RD- 2" METER City 157.52
OPAL @ RIMROCK RD- 2" METER City 67.51
36921100008 1801 E MAIN ST City 35.68
07939100009 FIRE DIST- 29780 HWY 58 Fire 28.14
90229 01/20/2023 002064 A 2 Z LOCK & SECURITY 22195 JANUARY 2023 MAINTENANCE AGREEMENT City 166.60 1,000.00 JANUARY 2023 MAINTENANCE AGREEMENT City 166.60
JANUARY 2023 MAINTENANCE AGREEMENT City 166.60
JANUARY 2023 MAINTENANCE AGREEMENT City 166.60
JANUARY 2023 MAINTENANCE AGREEMENT City 166.60
JANUARY 2023 MAINTENANCE AGREEMENT Fire 167.00
90230 01/20/2023 004142 ALLSTAR FIRE EQUIPMENT 243521 YELLOW HOSE City 3,970.74 7,254.85 244591 1 3/4" x 50' COUPLED 1 1/2" KEY HOSE City 2,809.96 244409 TURNOUT BOOTS -ARMANI Fire 474.15
90231 01/20/2023 000141 BARSTOW INDUSTRIAL SUPPLY CO. 85488 MARKING PAINT City 322.86 375.68 85561 HARDWARE SIGN City 31.80
85598 IRRIGATION CAPS City 11.60
85574 WATER LEAK REPAIR City 9.42

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 20, 2023

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Packet Pg. 54
Attachment: AP RUN 012023 (5275 : 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 20, 2023
90232 01/20/2023 011651 BOURGEOIS, NICOLE 011823 JANUARY 2023 CHEER City 560.00 560.00 90233 01/20/2023 000293 CA TOOL & WELDING SUPPLY DG0953 WELDING GAS City 29.08 29.08 90234 01/20/2023 003363 D'ANDREA, PETER 011723 12/25/22 - 01/07/23 ADPP PAYMENT City 1,947.64 3,895.28 011823 01/08/23 - 01/21/23 ADPP PAYMENT City 1,947.64
90235 01/20/2023 002044 DAPEER,ROSENBLIT & LITVAK LLP 20901 NOV 2022 CITY PROSECUTOR City 4,000.86 4,000.86 90236 01/20/2023 004284 ENTERPRISE FLEET MANAGEMENT JAN2023 MONTHLY LEASE GENERAL FUND City 442.55 18,781.99 MONTHLY LEASE POLICE City 6,516.28
MONTHLY LEASE MEASURE Q City 8,208.00
MONTHLY LEASE FIRE MEASURE Q City 1,445.46
MONTHLY LEASE FIRE Fire 54.84
MONTHLY LEASE WASTEWATER City 2,114.86
90237 01/20/2023 003916 ENVIRONMENTAL LOGISTICS M9936 EMERGENCY CLEAN UP ON 12/16/22 City 14,498.40 14,498.40 90238 01/20/2023 011712 FLYERS ENERGY LLC CFS-364568 DEC 01- 15 FUEL -PD MEASURE Q City 1,657.04 31,207.32 DEC 01 - 15 FUEL -PD City 7,336.75
CFS-3278576 DEC 16 - 31 FUEL -PD MEASURE Q City 1,452.31 DEC 16 - 31 FUEL -PD City 5,699.68
CFS-3259432 DEC 01 - 15 FUEL -FLEET City 4,383.27
CFS-3272513 DEC 16 - 31 FUEL -FIRE MEASURE Q City 388.81 DEC 16 - 31 FUEL -FIRE Fire 2,939.41
CFS-3272070 DEC 16 - 31 FUEL -FLEET MEASURE Q City 298.42 DEC 16 - 31 FUEL -FLEET City 2,866.53
CFS-3259433 DEC 01 - 15 FUEL -FIRE MEASURE Q City 356.35 DEC 01 - 15 FUEL -FIRE Fire 2,783.11
CFS-3259431 DEC 01 - 15 FUEL -WWTP City 571.45
CFS-3273000 DEC 16 - 31 FUEL -WWTP City 474.19
90239 01/20/2023 012533 GIANT SERVICES INC. 6929 A/C REPAIR -SERVER ROOM City 1,016.10 1,016.10 90240 01/20/2023 003451 GILMORE, JARELL 01172023 12/11/22 - 12/24/22 ADPP PAYMENT City 2,625.13 7,875.39

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Packet Pg. 55
Attachment: AP RUN 012023 (5275 : 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 20, 2023
011723 12/25/22 - 01/07/23 ADPP PAYMENT City 2,625.13
011823 01/08/23 - 01/21/23 ADPP PAYMENT City 2,625.13
90241 01/20/2023 010922 GRUBER POWER SERVICES 242617 BATTERIES FOR WWTP City 1,379.49 1,379.49 90242 01/20/2023 000696 H & B REFRIGERATION & SVC. CO. 40656 COMPRESSOR REBUILD -CORA HARPER City 6,852.00 9,472.50 40661 CHILLER REPAIR -CORA HARPER City 2,620.50
90243 01/20/2023 012817 HIGH DESERT SUPPORT SERVICES 6067113-R8-00985 DEC 2022 BASE OPS City 708,694.21 1,319,027.00 6047101-R8-00985 11/28/22 - 12/11/22 ANNEX H BASE OPS City 251,770.36 6067027-R8-00985 11/14/22 - 11/27/22 ANNEX H BASE OPS City 158,708.49 6067295-R8-00985 11/28/22 - 12/11/22 ANNEX H BASE OPS City 117,294.07 6067028-R8-00985 11/14/22 - 11/27/22 ANNEX J BASE OPS City 60,968.80 6067105-R8-00985 DEC 2022 MAILROOM SERVICES City 21,591.07 90244 01/20/2023 000927 LAW ENFORCEMENT MED SVCS INC 16889 PHLEBOTOMY FEE City 850.00 850.00 90245 01/20/2023 012880 MAGNIFICENT JANITORIAL SERVICE 0110 JANITORIAL SERVICES City 2,400.00 2,400.00 90246 01/20/2023 012397 MASTERS REFRESHMENT SERVICES DEC2022 DEC2022 REPLACEMENT BOTTLED WATER FOR City 672.18 672.18 90247 01/20/2023 012893 MCGREGOR SHOTT, INC. 2150 DEPARTMENT LOGOS City 551.81 1,103.63 DEPARTMENT LOGOS City 551.82
90248 01/20/2023 012141 MESQUIT'S SUPPLY, LLC 00026622 JANITORIAL SUPPLIES -OPEN SPACES City 938.16 1,415.10 00026624 JANITORIAL SUPPLIES -CORP YARD City 406.69
00026623 JANITORIAL SUPPLIES -CORP YARD City 70.25
90249 01/20/2023 012318 NOBEL SYSTEMS INC 15536 GEOVIEWER ANNUAL SUBSCRIPTION City 37,400.00 37,400.00 90250 01/20/2023 011608 NURSERY PRODUCTS LLC 35392 DEC 2022 HAULING/DISPOSAL -BIOSOLIDS City 18,309.56 18,309.56

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Packet Pg. 56
Attachment: AP RUN 012023 (5275 : 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 20, 2023
90251 01/20/2023 001229 PHOENIX GROUP 112022121 NOV 2022 PARKING CITE PROCESSING City 180.00 180.00 90252 01/20/2023 004876 SHREDYOURDOCS.COM 11243 DEC 2022 SHRED SERVICES City 96.00 96.00 90253 01/20/2023 012632 SPECPRO PROFESSIONAL SERVICES INV-0001960062 11/28/22 - 12/27/22 ANIMAL CONTROL City 39,040.00 39,040.00 90254 01/20/2023 012907 THE FERRARO GROUP 22482 11/30/22 - 12/27/22 PR SERVICES City 12,000.00 14,323.00 11/30/22 - 12/27/22 PR SERVICES City 2,323.00
90255 01/20/2023 011338 ULINE INC 157779058 BULLETING BOARD -CH BREAKROOM City 463.85 463.85 90256 01/20/2023 011210 2 HOT ACTIVEWEAR 5139 FY23 NEW EMP UNIFORM -J. MCCAULEY City 900.00 900.00 90257 01/20/2023 003229 AFLAC 966396 DECEMBER 2022 COVERAGE City 1,625.19 1,625.19 90258 01/20/2023 012773 ALLIED UNIVERSAL SECURITY SRVC 13601161 NOV 2022 TRANSPORT OFFICERS City 11,395.13 11,395.13 90259 01/20/2023 003231 ARAMARK UNIFORM SERVICES 5880189764 MAT/MOP SVCS -COMMUNITY CTR City 59.63 59.63 90260 01/20/2023 012415 ATWELL, THOMAS 011723 BLS/ACL INSTRUCTOR COURSE City 515.81 515.81 90261 01/20/2023 012234 AVCOM SERVICES, INC 24039 QUARTERLY FIRE ALARM -SPORTSPARK City 180.00 180.00 90262 01/20/2023 000186 BIO-TOX LABORATORIES 43689 LAB SCREENING SERVICES City 739.00 739.00 90263 01/20/2023 012550 BUCAREY, BRYAN 011823 PARAMEDIC LICENSE RENEWAL Fire 320.00 320.00 90264 01/20/2023 002177 BURRTEC WASTE INDUSTRIES INC. 011723 NOV/DEC2022 RESIDENTIAL HAULER FEE City 197,590.35 352,268.21 01172023 DEC 2022 COMMERCIAL HAULER FEE City 154,677.86 90265 01/20/2023 002177 BURRTEC WASTE INDUSTRIES INC. DEC2022 DEC 2022 ORGANICS PROCESSING City 6,065.36 6,065.36 90266 01/20/2023 012871 CAL-STATE AUTO PARTS, INC. 236444 BRAKE PADS UNIR 9091 City 318.99 982.54 235641 COOLANT RESERVOIR City 239.58

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Packet Pg. 57
Attachment: AP RUN 012023 (5275 : 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 20, 2023
236359 WINDOW SWITCH UNIT 9060 City 153.89
236546 FRONTS PADS City 111.00
968514 FRONTS BRAKE PADS City 109.98
236229 FILTERS FOR STOCK City 49.10
90267 01/20/2023 012860 CHARTER COMMUNICATIONS 8448410960595878 SPORTSPARK EPL -SPORTSPARK SIDE City 528.95 2,981.79 8448410960562720 PEG CHANNEL 6 CITY SIDE City 510.17
8448410960563033 PEG CHANNEL 6 -SPECTRUM SIDE City 448.12 8448410960363442 HARVEY HOUSE - INTERNET/PHONE SVC City 266.95 8448410960255887 CITY HALL CABLE SERVICES City 238.22
8448410960399453 HARVEY HOUSE - INTERNET City 219.99
8448410960402851 PUBLIC WORKS - CABLE SERVICES City 148.15 8448410960348054 POLICE DEPT- MONTHLY BROADBAND City 139.99 8448410960402893 PARK & REC - CABLE SERVICES City 131.86 8448410960402869 SPORTSPARK - CABLE SERVICES City 129.18 8448410960402844 COMMUNITY CENTER - CABLE SERVICES City 120.22 8448410960348880 FIRE DIST #363 - INTERNET ACCESS Fire 99.99 90268 01/20/2023 011615 CINTAS CORPORATION #2 5139433991 FIRST AID KIT -WWTP City 170.00 170.00 90269 01/20/2023 001942 CLEMMER SERVICES 28098204 COMPRESSOR FOR SERVER ROOM City 3,080.00 4,250.00 26416853 HEATING UNIT REPAIR -HH UNIT 200 City 1,020.00 28089756 I.T COMPRESSOR DIAGNOSTIC -SERVER ROOM City 150.00 90270 01/20/2023 000377 CONSOLIDATED ELECTRICAL DIST. 0409-1005778 CONDUIT REPAIRS/INSTALL City 1,159.56 1,250.46 0409-1005781 CONDUIT INSTALL EMP PARKING LOT City 90.90 90271 01/20/2023 000400 COUNSELING TEAM, THE 84741 DEC 2022 EMPLOYEE SUPPORT City 525.00 975.00 DEC 2022 EMPLOYEE SUPPORT City 225.00

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Packet Pg. 58
Attachment: AP RUN 012023 (5275 : 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 20, 2023
DEC 2022 EMPLOYEE SUPPORT Fire 225.00
90272 01/20/2023 000248 CT SALES DISCOUNT AUTO PARTS 158084-1 ROTORS FOR STOCK City 804.79 2,483.17 157884-1 STOCK BRAKE ROTORS City 417.17
158673-1 FIRE ENGINE BATTERIES UNIT 331 Fire 397.37
157932-1 FUEL PUMP UNIT 9080 City 263.70
158755-1 FIRE ENGINE BELT UNIT 325 Fire 190.51
158169-1 SEAL REPAIR FIRE 328 Fire 125.12
158575-1 FILTERS FOR STOCK City 115.78
157842-1 UNIT 9113 OIL City 49.68
158250-1 HOOD SHOCK UNIT 8627 City 43.67
158300-1 SERPENTINE BELT UNIT 8418 City 36.46
158359-1 SHIFT INDICATOR BRACKET UNIT 8603 City 17.56
158164-1 PAINT FOR RADAR 9120 City 11.10
157855-1 UNIT 9113 OIL PUMP City 10.26
90273 01/20/2023 012901 DESTINY RENTAL SERVICES 011823 LINENS FOR EMPLOYEE CELEBRATION City 344.00 344.00 90274 01/20/2023 000516 DOOLEY ENTERPRISES 64536 40 S&W 180GR. RANGER T-SERIES JHP City 1,463.21 4,118.21 9MM 147GR. RANGER T-SERIES JHP City 2,655.00
90275 01/20/2023 012758 ELITE SPORTSWEAR, L.P. 2022002382704 CHEER UNIFORMS -ORDER NUMBER 0010932103 City 3,078.84 5,222.62 2022002408446 CHEER UNIFORMS -ORDER NUMBER 0010932103 City 1,815.02 2022002408467 CHEER UNIFORMS -ORDER NUMBER 0010939163 City 328.76 90276 01/20/2023 010727 FAMCON PIPE & SUPPLY INC. S100087108.001 MANHOLE KEYS -WWTP City 282.19 282.19 90277 01/20/2023 000591 FEDERAL EXPRESS CORPORATION 7-999-57671 12/28/22 - 12/29/22 SHIPPING SERVICES City 93.10 93.10 90278 01/20/2023 011819 FIDELITY SECURITY LIFE 165593390 JANUARY 2023 VISION INSURANCE City 1,570.35 1,570.35

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Packet Pg. 59
Attachment: AP RUN 012023 (5275 : 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 20, 2023
90279 01/20/2023 003224 FLORES, ANDREA 011723 LEAGUE OF CA. CONFERENCE City 178.99 178.99 90280 01/20/2023 010962 FRANKLIN, MATTHEW 011723 CHLORINE GRANULES -SEWER SPILL City 120.80 120.80 90281 01/20/2023 011764 FRONTIER COMMUNICATIONS OF CA 209-190-0052-041597 FIRE DIST- 861 BARSTOW RD Fire 1,774.63 4,044.75 256-3531 CENTRAL SERVICES - CITY MAIN LINE City 1,023.32 255-2404 HARVEY HOUSE - ALARM LINES City 187.16
252-2538 WWTP- 2200 RIVERSIDE DR City 154.01
256-1750 COMPUTER ROOM FAX City 153.25
256-5621 COMMUNITY CENTER FAX LINE City 152.93
252-9273 SPORTSPARK City 143.49
256-1253 PERSONNEL FAX LINE City 142.46
256-4472 CITY MANAGER'S FAX City 97.00
256-7340 HENDERSON POOL City 70.82
255-2793 COMMUNITY CENTER FAX LINE City 56.55
256-8253 HAZARDOUS WASTE BIN City 47.62
255-9063 ECONOMIC DEVELOPMENT FAX LINE City 41.51
90282 01/20/2023 012963 HIGH DESERT REFRIGERATION&HEAT 011723 ALARM PERMIT REFUND -COUNTY ADDRESS City 10.00 10.00 90283 01/20/2023 012576 INFOSEND, INC. 226800 DEC 2022 UB PRINT/MAIL City 160.85 448.89 DEC 2022 UB PRINT/MAIL City 160.85
DEC 2022 UB PRINT/MAIL City 63.59
DEC 2022 UB PRINT/MAIL City 63.60
90284 01/20/2023 000816 INLAND COUNTIES EMERGENCY 23-002 CE PROVIDER RENEWAL Fire 650.00 650.00 90285 01/20/2023 012704 INSURANCE COMPANY, COLONIAL LIFE & ACCIDENT 57110641202127 DECEMBER 2022 COLONIAL INSURANCE City 2,922.45 2,922.45 90286 01/20/2023 011867 KCARDS OF CALIFORNIA 011823 POST CARDS -HARVEY HOUSE City 75.60 75.60

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Packet Pg. 60
Attachment: AP RUN 012023 (5275 : 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 20, 2023
90287 01/20/2023 012486 LANAIR GROUP, LLC 68157 JANUARY 2023 SERVICE City 2,078.00 4,156.00 67853 DECEMBER 2022 SERVICES City 2,078.00
90288 01/20/2023 004141 LIFE ASSIST INC. 1281198 MEDICAL SUPPLIES City 4,827.13 6,466.64 1261659 MEDICAL SUPPLIES City 1,262.82
1281204 MEDICAL SUPPLIES City 376.69
90289 01/20/2023 011500 LSL CPA 54716 FY22 GASB 87 IMPROVEMENT City 10,460.00 16,420.00 54189 TOT AUDIT City 5,960.00
90290 01/20/2023 001073 MOJAVE DESERT AIR QUALITY MD18218 GENERATOR PERMIT Fire 373.93 373.93 90291 01/20/2023 001103 NAPA AUTO PARTS OF BARSTOW 845108 SAFETY LIGHT UNIT 8533 City 826.55 2,601.47 845303 BATTERIES ENGINE 331 Fire 522.98
845353 SAFETY ACCESSORIES UNIT 8457 City 304.28
845086 SAFETY LIGHTS UNIT 8609 City 250.76
845312 LIGHT TOWER BATTERY UNIT 7561 City 131.39
845220 OIL FILTERS City 97.30
845615 WIRES/TOWELS City 92.42
844819 SERPENTINE BELTS ENGINE 331 Fire 91.99
845022 BRAKE CLEANERS City 83.26
845218 WINDOW REGULATOR UNIT 9051 City 79.54
845021 GREASE TUBES City 70.58
845364 HOSE CLAMPS City 46.33
845365 HOSE CLAMPS City 4.09
90292 01/20/2023 003889 O'REILLY / FIRST CALL 2794-474366 TRANSMISSION UNIT 8602 City 4,152.06 5,037.46 2794-475350 OIL PAN UNIT 9112 City 564.08
2794-474652 OIL FILTERS City 157.32

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Packet Pg. 61
Attachment: AP RUN 012023 (5275 : 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 20, 2023
2794-75528 FILTERS FOR STOCK City 91.19
2794-476176 OIL LINE UNIT 9060 City 72.81
90293 01/20/2023 011756 OUHNAR LLC 01172023 BL-019998 FIRE PERMIT REFUND City 210.00 210.00 90294 01/20/2023 011756 OUHNAR LLC 011723 MULTI FAM. BL-019999 REFUND City 190.00 190.00 90295 01/20/2023 011032 PARS 52173 NOV 2022 PARS FEES City 468.66 468.66 90296 01/20/2023 012262 PLACEWORKS INC 80481 NOV 2022 PLANNING CONSULTANT City 13,822.39 13,822.39 90297 01/20/2023 010887 PUGLIESE, LINDA 011823 JANUARY 2023 KARATE City 535.00 535.00 90298 01/20/2023 002393 R.D.O EQUIPMENT COMPANY P9814135 RIGHT REAR WINDOW UNIT 8632 City 376.39 376.39 90299 01/20/2023 012950 RELIANCE STANDARD LIFE INS JAN2023 JANUARY 2023 VOLUNTARY INSURANCE City 3,288.19 3,288.19 90300 01/20/2023 010926 RICOH USA INC. 106744422 12/22/22 - 01/21/23 PRINTER LEASE Fire 178.17 370.72 106228846 01/22/23 - 02/21/23 PRINTER LEASE Fire 178.17 1095525796 PRINTER FEES Fire 14.38
90301 01/20/2023 003866 ROBERTSON'S 198471 FIRE DEPT. DRIVEWAY Fire 4,086.13 4,086.13 90302 01/20/2023 001370 SAN BERNARDINO CO FIRE DEPT BAR223CC JAN - MAR 2023 HAZARDOUS WASTE PROGRAM City 5,630.41 5,630.41 90303 01/20/2023 000814 SAN BERNARDINO COUNTY 28008 NOV 2022 HT/DISPATCH RADIOS City 7,758.89 10,369.13 28022 NOV 2022 RADIO ACCESS MAINT -FIRE Fire 2,610.24
90304 01/20/2023 004125 SBCERA 011823 12/25/22-01/07/23 RETIREMENT -FIRE Fire 84,229.08 84,229.08 90305 01/20/2023 003351 SIERRA CONCRETE PUMPING 15195 CONCRETE AT FIRE DEPARTMENT Fire 1,492.50 1,492.50 90306 01/20/2023 001447 SILVER VALLEY PROPANE, INC. 49400 MCLB PROPANE SERVICES City 1,091.97 10,839.73

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Packet Pg. 62
Attachment: AP RUN 012023 (5275 : 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 20, 2023
189737 MCLB PROPANE SERVICES City 855.05
901121 MCLB PROPANE SERVICES City 740.88
48853 MCLB PROPANE SERVICES City 731.57
189739 MCLB PROPANE SERVICES City 638.47
189738 MCLB PROPANE SERVICES City 532.88
48836 MCLB PROPANE SERVICES City 467.71
49398 MCLB PROPANE SERVICES City 373.14
49394 MCLB PROPANE SERVICES City 372.65
189733 MCLB PROPANE SERVICES City 371.67
189743 MCLB PROPANE SERVICES City 353.29
48869 MCLB PROPANE SERVICES City 323.16
49404 MCLB PROPANE SERVICES City 317.52
189742 MCLB PROPANE SERVICES City 296.21
189735 MCLB PROPANE SERVICES City 295.47
48856 MCLB PROPANE SERVICES City 293.02
49407 MCLB PROPANE SERVICES City 275.38
48847 MCLB PROPANE SERVICES City 272.44
48859 MCLB PROPANE SERVICES City 266.32
49405 MCLB PROPANE SERVICES City 263.87
48838 MCLB PROPANE SERVICES City 260.44
49395 MCLB PROPANE SERVICES City 245.98
49399 MCLB PROPANE SERVICES City 233.00
48849 MCLB PROPANE SERVICES City 209.23
48863 MCLB PROPANE SERVICES City 121.28
49406 MCLB PROPANE SERVICES City 121.28
189734 MCLB PROPANE SERVICES City 113.93

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Packet Pg. 63
Attachment: AP RUN 012023 (5275 : 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 20, 2023
49396 MCLB PROPANE SERVICES City 103.39
189741 MCLB PROPANE SERVICES City 95.31
48839 MCLB PROPANE SERVICES City 91.39
189736 MCLB PROPANE SERVICES City 71.79
49403 MCLB PROPANE SERVICES City 38.96
907645 PROPANE TANK RENTAL City 1.08
90307 01/20/2023 001455 SMITH, ERNEST 011823 JANUARY 2023 JUDO City 140.00 140.00 90308 01/20/2023 012966 SMITH, LOZANO 011823 SUBPOENA REFUND City 275.00 275.00 90309 01/20/2023 001476 SOUTHERN CALIFORNIA EDISON CO 700238662985 WWTP- 2200 RIVERSIDE DR City 21,313.84 49,785.22 700115828855 CONDOR/FALCOM STREET LIGHTS City 14,387.97 700148111364 EE/OBF LOAN ID 8326 City 449.30
8003544795 -900 S AVE H / CORP YARD City 1,094.07
8003555384 -72 BARTOW & RIMROCK City 46.77
8000832361 -72 MAIN & ROBERTA City 49.14
8000832580 -72 CAL & MAIN SIGNALS City 95.56
8000832821 -W MAIN & I15 SIGNALS City 49.75
8004570139 -2802 LENWOOD RD SIGNAL City 124.54
8000293590 -750 E RIMROCK SIGNALS City 26.39
8000753289 -920 E RIMROCK SIGNALS City 26.39
8002032248 -1201 MURIEL, LS3 City 20.09
8003080592 -2800 MAYOR KATY PKWY City 2,664.41
8001123488 -2218 MURIEL AVE City 14.53
700496482521 COMMUNITY CENTER - 841 BARSTOW RD City 2,891.88 8000251338 HARVEY HOUSE - 685 N 1ST AVE #HM City 1,795.42 700350507019 HARVEY HOUSE- 685 N 1ST AVE #E City 196.48 HARVEY HOUSE - 685 N 1ST AVE #F City 369.14
HARVEY HOUSE - 685 N 1ST AVE #C City 131.18
8004520184 HARVEY HOUSE - 685 N 1ST AVE #PL City 436.42 700611940409 3603 W MAIN ST #B City 423.09
700465976122 POLICE DEPT- MELISSA ST ANNEX City 398.55
8002216730 HARVEY HOUSE- 685 N 1ST AVE #D City 250.47

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5.b
Packet Pg. 64
Attachment: AP RUN 012023 (5275 : 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 20, 2023
8004336313 HARVEY HOUSE - 685 N 1ST ST City 203.41
8002564791 HARVEY HOUSE - 685 1ST AVE #I City 197.11
700238839811 RIVERSIDE @ YUCCA LIGHTS City 183.85
700497948736 K STREET PARK City 155.01
8002575020 HARVEY HOUSE -ROUTE 66 MUSEUM City 146.09
700158829056 24899 MAIN ST- SIGNAL City 68.52
2846 LENWOOD RD - LIGHT GS-1 City 73.27
700010111484 1002 E ARMORY RD City 77.59
1082 L STREET City 61.60
8002783603 HARVEY HOUSE - 685 N 1ST AVE, #MA City 111.06 700612086111 3603 W MAIN ST - SIGNAL City 101.39
8000833030 CORPORATION YARD City 101.39
8002564298 HARVEY HOUSE - 685 FIRST ST #H City 96.41
700030573030 ELECTRIC POND 3 2200 RIVERSIDE DR City 90.98 700497722202 FOGLESONG PARK City 90.56
8003084860 HARVEY HOUSE - 685 N 1ST AVE, #PN City 84.64 700073416819 VARIOUS STREET LAMPS- LENWOOD RD City 77.59 8004459516 HARVEY HOUSE - 685 N 1ST AVE City 70.23
8003543204 TRAFFIC SIGNALS - MAIN & 2ND City 66.90
700334574868 STREET LAMP- 1082 L STREET TC-1 City 66.71 700178236029 555 SOUTH 7TH STREET City 57.10
700496467464 DANA PARK -UPPER LIGHTS City 53.86
700496432001 DANA PARK - PARKING LOT LAMPS City 49.03
700497829003 STURNACLE PARK City 42.76
700014422227 HOLIDAY LIGHTING-540 1/2 W MAIN ST City 33.69 700310255049 553 W. MAIN ST/B HILL LIGHTS City 9.69
700497876792 JASPER PARK City 25.94

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5.b
Packet Pg. 65
Attachment: AP RUN 012023 (5275 : 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 20, 2023
700497772419 STURNACLE PARK City 24.64
700497624592 LILLIAN PARK City 22.44
700496300039 DANA PARK - STREET LAMPS City 21.76
700499146381 800 BARSTOW RD -TENNIS COURTS City 21.62
700497920343 SOCCER FIELDS -500 H ST City 14.40
700448629993 LANDSCAPE -72 TRINITY City 14.30
LANDSCAPE -2001 NELSON AVE City 14.30
90310 01/20/2023 001486 SPARKLETTS 9218240 010123 DEC 2022 DRINKING WATER -CITY STAFF City 937.77 937.77 90311 01/20/2023 012432 STATE WATER RES CONTROL BOARD 011823 GRADE II CERTIFICATE V RE-TEST City 465.00 465.00 90312 01/20/2023 012948 SUN LIFE ASSURANCE COMPANY JAN2023 JAN 2023 DENTAL INSURANCE City 7,725.48 7,725.48 90313 01/20/2023 012964 SUNRUN INSTALLATION SERVICES 01172023 DUPLICATE SOLAR PERMIT BSOL-22-0189 City 276.00 276.00 90314 01/20/2023 012964 SUNRUN INSTALLATION SERVICES 011723 DUPLICATE SOLAR PERMIT BSOL-22-0141 City 48.41 48.41 90315 01/20/2023 012760 TELEFLEX LLC 9506437308 MEDICAL SUPPLIES Fire 328.47 328.47 90316 01/20/2023 012946 TIRE & SERVICE CENTERS, GOODYEAR COMMERCIAL 230-1044318 REAR TIRES ENGINE 331 City 3,337.12 4,163.77 230-1004293 TIRES FOR STOCK City 826.65
90317 01/20/2023 011094 TRIMAX SYSTEMS INC 0078464-IN SCADA SERVICE PLAN City 2,676.00 2,676.00 90318 01/20/2023 000542 TYLER TECHNOLOGIES INC. 045-400345 2023 TYLER EDEN YEARLY MAINTENANCE City 103,313.46 103,313.46 90319 01/20/2023 012175 UNIFIRST CORPORATION 3251888952 UNIFORM SERVICES -WWTP City 283.44 429.90 3251886262 UNIFORM SERVICES -WWTP City 146.46
90320 01/20/2023 012889 VERDANT COMMERCIAL CAPITAL LLC 904088426 ANTI-VIRUS PAYMENT City 745.24 745.24

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5.b
Packet Pg. 66
Attachment: AP RUN 012023 (5275 : 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 20, 2023
90321 01/20/2023 000635 VERIZON 9924317042 COUNCIL City 271.69 4,202.86 CITY MANAGER City 40.82
CITY CLERK City 38.01
ENGINEERING City 40.82
BUILDING City 351.42
CODE COMPLIANCE City 101.92
I.T City 232.87
PERSONNEL City 40.82
PARK AND RECREATION City 196.12
CORP YARD City 122.46
OPEN SPACES City 40.82
BUILDING MAINTENANCE City 40.82
FLEET City 50.25
SOLID WASTE City 45.82
WASTE WATER City 361.85
POLICE DEPT City 2,009.25
FIRE DEPT Fire 217.10
90322 01/20/2023 000635 VERIZON 470603320-00001 FIRE DIST CELL PHONES Fire 996.44 996.44 90323 01/20/2023 004137 WESTERN EXTERMINATOR CO. 30274800 JAN 2023 SQUIRREL CTL -SPORTS PARK City 158.00 758.35 29542059 DEC 2022 PEST CTL -FS362 Fire 130.65
29542816 DEC 2022 PEST CTL -FS361 Fire 92.20
30274769 JAN 2023 SQUIRREL CTL -STRINGHAM City 79.00
30274803 JAN 2023 SQUIRREL CTL -JASPER City 76.00
30274801 JAN 2023 SQUIRREL CTL -SOCCER FIELDS City 76.00 29542817 DEC 2022 PEST CTL -FS366 Fire 73.25
30273418 JAN 2023 PEST CTL -FS366 Fire 73.25
90324 01/20/2023 004156 WYMORE, JOHN 011923 WILDLAND BOOTS -WYMORE Fire 331.34 331.34 90325 01/20/2023 012967 YOUNGER, JEFFREY 011923 FIRE ACADEMY/UNIFORMS City 320.00 1,207.03 FIRE ACADEMY/UNIFORMS City 887.03
90326 01/20/2023 004158 ZOLL INV00131210 RMS MAINTENANCE FEES -FIRE Fire 693.00 693.00 90327 01/20/2023 004130 ZOLL MEDICAL CORP 3640295 MEDICAL SUPPLIES Fire 799.31 937.61 3642085 CABLE/LIMB LEAD ECG Fire 138.30

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Packet Pg. 67
Attachment: AP RUN 012023 (5275 : 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 20, 2023
AGENCY TOTAL 2,483,383.67 2,483,383.67
City 2,375,503.52
Fire 107,880.15
Successor Agency -
2,483,383.67

Page 15 of 15 ends

5.b
Packet Pg. 68
Attachment: AP RUN 012023 (5275 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 90328 01/31/2023 002092 ALCANTARA, RUDOLPH FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90329 01/31/2023 002165 ARGUETA, LINDA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90330 01/31/2023 011257 AVILES, ANGEL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 258.00 258.00 90331 01/31/2023 010910 BARNES, LORRAINE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90332 01/31/2023 011258 BAUTISTA, PATRICIA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90333 01/31/2023 000789 BECKNELL, KENNETH FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90334 01/31/2023 011260 BELLOMY, MICHAEL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 253.84 253.84 90335 01/31/2023 011261 BERRY, JOANN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90336 01/31/2023 011262 BIZZLE, RALPH FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90337 01/31/2023 011263 BLACKWELL, JEAN K FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90338 01/31/2023 011264 BOYD, JOYCE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90339 () 01/31/2023 011265 BROWN, BARBARA L FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 132.25 132.25 90340 01/31/2023 000203 BROWN, MICHAEL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90341 01/31/2023 011266 BUBIER, JEFFREY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90342 01/31/2023 011267 BURCHETT, MARJORIE M. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90343 01/31/2023 003513 CARDENAS, MICHAEL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90344 01/31/2023 012351 CARTER, MARGARET FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 132.25 132.25

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - JANUARY 31, 2023

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5.c
Packet Pg. 69
Attachment: AP RUN 013123 (5275 : 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, 2023
90345 01/31/2023 011269 CEDILLO, ROBERT L. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90346 01/31/2023 011270 CHAVIRA, RUTH DIANE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90347 01/31/2023 011513 COLE, STEPHEN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90348 01/31/2023 011271 CONDER, LYNDA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90349 01/31/2023 011272 COOPER, JAMES R. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90350 01/31/2023 011891 CORDOVA, LAURIE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90351 01/31/2023 000401 COUSINO, JOANNE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 528.98 528.98 90352 01/31/2023 011319 CUNNINGHAM, KATHLEEN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90353 01/31/2023 011320 CURNUTTE, VELMA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90354 01/31/2023 012180 DAHLEM, NANCY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90355 01/31/2023 000443 DALE, LAWRENCE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90356 01/31/2023 011892 DEWYER, ROBERTA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90357 01/31/2023 011274 DICKERSON, MARIAN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90358 01/31/2023 011321 ERIKSEN, BETTY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90359 01/31/2023 000573 ESPINOZA SR., ANDREW FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 399.00 399.00 90360 01/31/2023 002304 FLORES, DOROTHEA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90361 01/31/2023 001451 FRANCIS, DIANA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00

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5.c
Packet Pg. 70
Attachment: AP RUN 013123 (5275 : 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, 2023
90362 01/31/2023 000619 FRANEY, MARK K. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90363 01/31/2023 011275 GAZZAR, ALBERT FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90364 01/31/2023 000308 GENTRY, ANITA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 123.03 123.03 90365 01/31/2023 000649 GERARDI, MARK FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90366 01/31/2023 002279 GOMEZ, JOE D. MARCH2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90367 01/31/2023 012443 GORDON, TANYA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90368 01/31/2023 012874 GRIEGO, IRMA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 314.00 314.00 90369 () 01/31/2023 000861 HACKBARTH-MCINTYRE, JULIE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90370 01/31/2023 000707 HARPOLE, RICHARD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90371 01/31/2023 011512 HARRIS, MELVIN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 241.71 241.71 90372 01/31/2023 011278 HAWES, DALLAS C FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90373 01/31/2023 004234 HERNANDEZ, MARJORIE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90374 01/31/2023 011279 HIBBETTS, ARTHUR FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90375 01/31/2023 011280 HIBBETTS, SHIRLEY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90376 01/31/2023 000752 HIGGERSON, KIRTLEY I. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 243.96 243.96 90377 01/31/2023 000944 HILL, LESLIE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00

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5.c
Packet Pg. 71
Attachment: AP RUN 013123 (5275 : 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, 2023
90378 01/31/2023 002137 HOWARD, LEE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90379 01/31/2023 011596 HUNTER, MICHAEL P FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90380 01/31/2023 000844 JAMES, HERMINIA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90381 01/31/2023 011282 JARMAN, JIMMIE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90382 01/31/2023 011283 JONES, KIYOKO FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90383 01/31/2023 011285 KENNEDY, LORELLA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 148.68 148.68 90384 01/31/2023 011286 KENNEDY, SANDRA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90385 01/31/2023 011287 KERSTEN, PETER FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90386 01/31/2023 011288 KIRBY, STEPHEN C. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90387 01/31/2023 002077 KLINGENBERG, BERNARD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90388 01/31/2023 000898 KULSETH, MARLOWE K. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90389 01/31/2023 011289 KURTH, ALVIN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90390 () 01/31/2023 000968 LINDLEY, JAMES N. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90391 01/31/2023 011291 LOPEZ, BONI FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 253.84 253.84 90392 01/31/2023 011292 LOPEZ, DOROTHY A FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90393 01/31/2023 000998 MAESTAS, MARILYN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90394 01/31/2023 001022 MAULDIN, MARK A. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27

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5.c
Packet Pg. 72
Attachment: AP RUN 013123 (5275 : 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, 2023
90395 01/31/2023 001037 MCMICHAEL, CAROLE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 132.25 132.25 90396 01/31/2023 012547 MISCHEL, DONALD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90397 01/31/2023 002439 MORRIS, VERNON FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90398 01/31/2023 011295 MOSER-MORRIS, PATRICIA J. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90399 01/31/2023 002116 MURPHY, MARK FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 262.59 262.59 90400 01/31/2023 011236 NOTTINGHAM, HARLEY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90401 01/31/2023 011299 PADDACK, RONALD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 90402 01/31/2023 011029 PELLMAN, CARROLL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90403 01/31/2023 012331 PERALTA, TERRI FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90404 01/31/2023 012372 PINKUS, MARY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90405 01/31/2023 001254 PTAK, RICHARD A. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90406 01/31/2023 001293 RAMIREZ JR., ALBERT FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90407 01/31/2023 012417 RATELLE, MONA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 132.25 132.25 90408 01/31/2023 011303 REED, SHIRLEY A. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90409 01/31/2023 011304 REKWARD, RUSSELL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90410 01/31/2023 001317 RILEY, JENNIFER FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90411 01/31/2023 011305 ROBERTSON, ROSE DALLEEN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02

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5.c
Packet Pg. 73
Attachment: AP RUN 013123 (5275 : 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, 2023
90412 01/31/2023 012573 RODRIGUEZ, CECILIA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90413 01/31/2023 003628 ROWE, RICHARD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 689.04 689.04 90414 01/31/2023 011308 SESSIONS, CAROL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 278.27 278.27 90415 01/31/2023 002409 SHIPLEY, ERNEST FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90416 01/31/2023 001439 SHIPLEY, LYNN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90417 01/31/2023 001919 SHIPLEY, MIKE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90418 01/31/2023 003113 SILVA, TIMOTHY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90419 01/31/2023 011309 SLUDER, DONNA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 262.59 262.59 90420 01/31/2023 004235 SPILLER, WILLIAM FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90421 01/31/2023 000399 STAPP, MARY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90422 01/31/2023 002094 STEWART, MICHAEL FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 277.57 277.57 90423 01/31/2023 011763 TAN, LANNIO FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90424 01/31/2023 001578 THOMAS, JEFFERY FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 399.00 399.00 90425 01/31/2023 001594 TORO, ALBERT FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90426 01/31/2023 011205 URTIAGA, EUGENE FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90427 01/31/2023 011893 VASQUEZ, MARK FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00

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Packet Pg. 74
Attachment: AP RUN 013123 (5275 : 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, 2023
90428 01/31/2023 000754 VOEGELI, CARMEN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90429 01/31/2023 011313 WARREN, JIMMIE W. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90430 01/31/2023 011314 WEBB, ELGENIA M. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90431 01/31/2023 012652 WILHELM, DENNIS FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90432 01/31/2023 011316 WILLETTE, RICHARD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 269.02 269.02 90433 01/31/2023 001698 WILLETTS, CHARLES FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90434 01/31/2023 004001 YAZZIE, VERNA FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 241.71 241.71 90435 01/31/2023 012156 ZAMORA, SR., RONALD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90436 01/31/2023 011259 BELL, KAREN FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 538.04 538.04 90437 01/31/2023 012352 MASSIMINI, MICHAEL S. FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 449.00 449.00 90438 01/31/2023 001455 SMITH, ERNEST FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENY City 278.27 278.27 90439 01/31/2023 003142 WEST, HOWARD FERBUARY2023 RETIREE HEALTH INSURANCE REIMBURSEMENT City 363.00 363.00 AGENCY TOTAL 37,605.00 37,605.00
City 37,605.00
Fire -
Successor Agency -
37,605.00

Page 7 of 7 ends

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Attachment: AP RUN 013123 (5275 : Ratification of Accounts Payable Expenditures) Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
Finance
Heidy Riley
Audit
Doc ID: 5276

AGENDA ITEM
AGENDA MATTER:

CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2022
EXECUTIVE SUMMARY:

The City of Barstow's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2022, will be presented to the City Council by Kelly Telford, Partner, from Lance, Soll and Lunghard, LLP.

DISCUSSION:

The City of Barstow's Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2022, 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 30, 2023, and the report has been recommended to the City Council for a receive and file action.

The partner in charge of the audit engagement, Kelly Telford, will present the financial statements to the City Council.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the City Council take the following action:

1. Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2022.
6 Packet Pg. 76
75 CITYOFBARSTOW,CALIFORNIA

ANNUALCOMPREHENSIVE

FINANCIALREPORT
FISCALYEARENDEDJUNE30,2022
220EMOUNTAINVIEWST#A,BARSTOW,CA92311
WWW.BARSTOWCA.ORG Celebrating75years1947-2022

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

About the Cover: In September 1947, the City of Barstow was incorporated, making this year its 75th Anniversary. Unique in its history and location, Barstow serves as a main focal point for local travelers, international tourists, and the business community providing some of the most dramatic and inspiring landscapes in the world. Barstow’s abundance of historical treasures allow for residents and international travelers alike to enjoy activities at Dumont Dunes, El Mirage, Stoddard Valley and the Mojave National Preserve.

Barstow also features the longest and one of the last remaining functioning Main Streets on Historic Route

66. Along this corridor are many historic buildings from the heyday of Route 66 representing one of the largest collections of such buildings in the nation.

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR YEAR ENDED JUNE 30, 2022

PREPARED BY THE FINANCE DEPARTMENT

MARC PUCKETT, INTERIM DIRECTOR OF FINANCE

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) i

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) ii

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) iii

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) iv

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) City of Barstow

ORGANIZATIONAL CHART
Fiscal Year 2021-2022

CITY CLERK

CITIZENS OF BARSTOW
CITY

TREASURER CITY MANAGER

ASSISTANT

CITY MANAGER

COMMUNITY

DEVELOPMENT
Building

ADMINISTRATIVE

SERVICES

POLICE DEPARTMENT CITY CLERK SERVICES

COMMUNITY

DEVELOPMENT
Planning/Engineering
FIRE

DEPARTMENT

COMMUNITY

SERVICES

COMMUNITY

SERVICES
Parks

ENVIRONMENTAL

SERVICES
Solid Waste
Waste Water

FINANCE
PUBLIC

INFORMATION

ECONOMIC

DEVELOPMENT

CITY ATTORNEY

CITY COUNCIL

COMMITTEES &

COMMISSIONS
v

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) City of Barstow
List of Elected and Appointed Officials
June 30, 2022
Elected Officials
Mayor Dr. Paul Anthony Courtney
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
City Manager Willie Hopkins, Jr.

Interim Finance Director Marc Puckett
City Attorney Matthew Summers
Chief of Police Andrew Espinoza, Jr.

Acting Fire Chief Nick Dinapoli
vi

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Barstow
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021
Executive Director/CEO
vii

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) $8',7256¶23,1,21/(77(5

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.

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Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)
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20 6.a
Packet Pg. 114 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) *(1(5$/385326(
),1$1&,$/67$7(0(176
21 6.a
Packet Pg. 115 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
22 6.a
Packet Pg. 116 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) *29(510(17:,'(
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23 6.a
Packet Pg. 117 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
24 6.a
Packet Pg. 118 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF NET POSITION
Governmental Business-Type
Activities Activities Total
Assets:

Cash and investments $ 16,295,096 $ 2,808,647 $ 19,103,743 Receivables:

Accounts 1 6,253,235 7,284,492 ,031,257
Taxes - 110,366 110,366
Accrued interest 3,316 14,280 17,596
Leases - 409,525 409,525
Prepaid costs 1,371 57,863 59,234
Due from other governments 4,757,305 4,757,305 -
Inventories - 76,415 76,415
Capital assets not being depreciated 26,997,908 3,415,057 30,412,965 Capital assets, net of depreciation 59,921,845 19,135,317 79,057,162 Total Assets 114,893,838 26,394,965 141,288,803
Deferred Outflows of Resources:

Deferred employer contributions - pensions 23,447,594 2,097,695 25,545,289 Deferred outflows of resources - pension 11,070,712 399,847 11,470,559 Deferred contributions - OPEB 946,719 - 946,719
Deferred outflows of resources - OPEB - 2,587,998 2,587,998 Total Deferred Outflows
of Resources 38,053,023 2, 40,550,565 497,542
Liabilities:

Accounts payable 1,559,836 2,464,628 904,792
Accrued liabilities 93,869 1,565,587 1,659,456
Accrued interest - 300,372 300,372
Unearned revenue - 3,008,183 3,008,183
Deposits payable 44,971 53,220 98,191
Due to other governments - 50,589 50,589
Retentions payable - 78,176 78,176
Noncurrent liabilities:

Due within one year
Long-term debt - 1,746,160 1,746,160
Compensated absences 841,824 55,747 897,571
Claims and judgements 924,332 - 924,332
Leases payable 12,358 192,977 205,335
Pollution remediation liability - 23,500 23,500
Due in more than one year
Long-term debt - 27,945,701 27,945,701
Compensated absences 1,262,735 83,623 1,346,358
Claims and judgements 3,391,926 3,391,926 -
Leases payable 10,068 58,755 68,823
Pollution remediation liability - 5,427,138 5,427,138
Net Pension Liability 22,170,409 1,128,175 23,298,584
Net OPEB Liability 23,072,204 - 23,072,204
Total Liabilities 88,222,986 7, 96,007,227 784,241
Deferred Inflows of Resources:

Deferred inflows of resources - pension 1, 22,525,019 23,896,986 371,967 Deferred inflows of resources - OPEB 2,786,315 2,786,315 - Deferred inflows of resources - leases 402,355 - 402,355 Total Deferred Inflows
of Resources 25,713,689 1, 27,085,656 371,967
Net Position:

Net investment in capital assets 85,392,038 22,527,948 107,919,986 Restricted for:

Public safety - 26,036 26,036
Parks and recreation - 1,836 1,836
Capital projects - 834,430 834,430
Debt service - 2,381 2,381
Low and Moderate Income 441,633 - 441,633
Streets and Highways 1,335,251 - 1,335,251
Other purposes - 10,444 10,444
Unrestricted (2, (49,033,863) ( 791,649) 51,825,512)
Total Net Position 39,010,186 $ 19,736,299 $ 58,746,485 $ JUNE 30, 2022
Primary Government
See Notes to Financial Statements.
25 6.a
Packet Pg. 119 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2022
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs
Primary Government:

Governmental Activities:

General government $ 11,261,122 $ 158,842 $ 26 $ 22,071 Public safety 20,727,916 1,029,531 301,169 567,648
Community development 2,114,693 481,505 - 287,463
Recreation 1,892,705 157,387 - 4,708
Public works 8,246,181 2,739 4,540 8,568,369
Interest on long-term debt 1,178,331 - - -
Total Governmental Activities 45,420,948 1,830,004 305,735 9,450,259 Business-Type Activities:

Wastewater Reclamation 2,572,697 5,204,267 - -
Solid Waste Disposal 5,088,339 5,733,905 - -
Total Business-Type Activities 7,661,036 10,938,172 - - Total Primary Government $ 53,081,984 $ 12,768,176 $ 305,735 $ 9,450,259 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
Gain on sale of capital asset
TTransfers between funds
Total General Revenues
Change in Net Position
Net Position, Beginning of Year
Net Position, End of Year
Program Revenues
See Notes to Financial Statements.
26 6.a
Packet Pg. 120 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Primary Government
Governmental Business-Type
Activities Activities Total
$ - (11,080,183) $ ( $ 11,080,183)
- (18,829,568) ( 18,829,568)
- (1,345,725) (1, 345,725)
- (1,730,610) (1, 730,610)
- 329,467 329,467
- (1,178,331) (1, 178,331)
- (33,834,950) ( 33,834,950)
2 - 2, ,631,570 631,570
645,566 - 645,566
3 - 3, ,277,136 277,136
3,277,136 (33,834,950) ( 30,557,814)
- 10,448,051 10,448,051
- 4,318,551 4, 318,551
- 18,622,825 18,622,825
- 1,212,053 1, 212,053
- 228,316 228,316
- 144,161 144,161
(3,498) 117,614 114,116
39,202 370,710 409,912
(54,873) - (54,873)
(258,393) 258,393 -
239,224 35,203,888 35,443,112
3,516,360 1,368,938 4, 885,298
16,219,939 37,641,248 53, 861,187
$ 19,736,299 39,010,186 $ 58,746,485 $
Net (Expenses) Revenues
and Changes in Net Position
See Notes to Financial Statements.
27 6.a
Packet Pg. 121 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
28 6.a
Packet Pg. 122 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) )81'
),1$1&,$/67$7(0(176
Governmental Funds Financial Statements
Enterprise Funds Financial Statements
Fiduciary Funds Financial Statements
29 6.a
Packet Pg. 123 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
30 6.a
Packet Pg. 124 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) *29(510(17$/)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
COVID-19 Grants Fund LVXVHGWRDFFRXQWIRUJUDQWH[SHQGLWXUHVLQFXUUHGGXHJUDQWVIRUWKH&RYLG
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The City Capital Projects Fund DFFRXQWVIRUWUDQVDFWLRQV UHODWHGWR SURFHHGVIURP ERQGV DQG RWKHU UHVRXUFHVDQGWKHLUXVHWRDFTXLUHDQGFRQVWUXFWFHUWDLQFDSLWDOIDFLOLWLHV Non-Major Governmental Funds LVWKHDJJUHJDWHRIDOOWKHQRQPDMRUJRYHUQPHQWDOIXQGV 31 6.a
Packet Pg. 125 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2022
General
Assets:

Pooled cash and investments $ 9,827,852 $ 711,481 $ 222,417 $ 662,727 Receivables:

Accounts 377,457 1,086,213 71,535 4,629,175
Taxes - - - -
Accrued interest 6,651 653 - 761
Leases 164,363 - 245,162 -
Prepaid costs 57,863 - - -
Due from other governments 4,757,305 - - -
Due from other funds 4,437,590 - - -
Advances to other funds 6,517,392 - - -
Inventories 76,415 - - -
Total Assets 26,222,888 $ 1,798,347 $ 539,114 $ 5,292,663 $ Liabilities, Deferred Inflows of Resources,
and Fund Balances:

Liabilities:

Accounts payable $ 1,062,471 $ 65,289 $ 215,698 $ 212,768 Accrued liabilities 1,308,361 - 257,226 -
Unearned revenues - - - 660,601
Deposits payable 53,220 - - -
Due to other governments 50,589 - - -
Due to other funds - - - 4,422,657
Advances from other funds - 1,700,000 4,817,392 -
Retentions payable - - - -
Total Liabilities 2,474,641 1,765,289 5,290,316 5,296,026 Deferred Inflows of resources:

Unavailable revenues 260,795 700,725 - 4,626,022
Leases 159,667 - 242,688 -
Total Deferred Inflows of Resources 420,462 700,725 242,688 4,626,022 Fund Balances:

Nonspendable 6,651,670 - - -
Restricted - - - -
Assigned 4,438,404 - - -
Unassigned 12,237,711 (667,667) (4,993,890) (4,629,385) Total Fund Balances 23,327,785 (667,667) (4,993,890) (4, 629,385) Total Liabilities, Deferred inflows of
Resources, and Fund Balances $ 26,222,888 $ 1,798,347 $ 539,114 $ 5,292,663 Measure I
Barstow Fire
Protection
District Grants
Special Revenue Funds
See Notes to Financial Statements.
32 6.a
Packet Pg. 126 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2022
Assets:

Pooled cash and investments
Receivables:

Accounts
Taxes
Accrued interest
Leases
Prepaid costs
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
Leases
Total Deferred Inflows of Resources
Fund Balances:

Nonspendable
Restricted
Assigned
Unassigned
Total Fund Balances
Total Liabilities, Deferred inflows of
Resources, and Fund Balances

Special
Revenue Funds
Capital Projects
Funds
Other Total
Governmental Governmental
Funds Funds
$ 911,361 2,289,518 $ 1,669,740 $ 16,295,096 $
- - 88,855 6,253,235
- - 110,366 110,366
1,055 3,411 1,749 14,280
- - - 409,525
- - - 57,863
- - - 4,757,305
- - - 4,437,590
- - - 6,517,392
- - - 76,415
$ 912,416 2,292,929 $ 1,870,710 $ 38,929,067 $
$ - 3,610 $ - $ 1,559,836 $
- - - 1,565,587
- 2,294,453 53,129 3,008,183
- - - 53,220
- - - 50,589
- - 14,933 4,437,590
- - - 6,517,392
77,986 190 - 78,176
77,986 2,298,253 68,062 17,270,573
- - - 5,587,542
- - - 402,355
- - - 5,989,897
- - - 6,651,670
834,430 - 1,817,581 2,652,011
- - - 4,438,404
- (5,324) (14, 1,926,512 933)
834,430 (5,324) 1,802,648 15,668,597
$ 912,416 2,292,929 $ 1,870,710 $ 38,929,067 $
City Capital
Projects
COVID-19
Grants
See Notes to Financial Statements.
33 6.a
Packet Pg. 127 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
34 6.a
Packet Pg. 128 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
JUNE 30, 2022
Fund balances of governmental funds $ 15,668,597
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. 86,919,753
Long-term liabilities, claims liabilities, compensated absences and leases payable that have not been included in the governmental fund activity:

Bonds payable $ (29,691,861)
Leases payable (251,732)
Claims and judgements payable (4,316,258)
Compensated absences (36,364,410) (2,104,559)
Pension liabilities are not included in the governmental fund statements, however they are reported in the governmental activities in the Statement of Net Position:

Miscellaneous net pension liability (4,524,382)
Safety net pension liability (9,212,367)
Safety net pension liability - Fire (22,170,409) (8,433,660) OPEB liabilities are not included in the governmental fund statements, however they are reported in the governmental activities in the Statement of Net Position. (23,072,204)
Employer contributions for pension were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements these contributions are deferred. 23,447,594
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements these contributions are deferred. 946,719
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 11,070,712
Deferred outflows of resources - OPEB 2,587,998
Deferred inflows of resources - pension (22,525,019)
Deferred inflows of resources - OPEB (11,652,624) (2,786,315) Accrued interest payable for the current portion of interest due on Bonds has not been reported in the governmental funds. (300,372) 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. 5,587,542
Net Position of Governmental Activities $ 39,010,186
See Notes to Financial Statements.
35 6.a
Packet Pg. 129 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
General Grants
Revenues:

Taxes $ - 29,713,455 $ 5,247,931 $ $ -
Licenses and permits - 428,466 1,866 -
Intergovernmental 2, 506,234 88,901 044,965 1,228,361
Charges for services - 1,003,759 - -
Use of money and property (2, 160,457 10,856 407) (1,960) Fines and forfeitures - 163,033 - -
Miscellaneous - 231,021 138,239 -
Total Revenues 32,206,425 2,042,558 5,487,793 1,226,401 Expenditures:

Current:

General government - 15,844,401 - -
Public safety 24,911 18,461,965 17, 085,431 136,089
Community development - 1,901,962 - 36,622
Parks and recreation - 1,487,614 - -
Public works 3,750,149 - - -
Capital outlay - 592,784 258,353 -
Debt service:

Principal retirement 155,368 - - -
Interest and fiscal charges 355,683 - - -
Total Expenditures 42,549,926 24,911 17,343,784 172,711 Excess (Deficiency) of Revenues
Over (Under) Expenditures (10,343,501) 2, (11,855,991) 017,647 1,053,690 Other Financing Sources (Uses):

Transfers in - 19,453,612 11, 868,580 -
Transfers out (1,466,404) (3,862,541) - (5,191,706)
Proceed from leases - 421,061 42,851 -
Other debts issued - - - -
Total Other Financing Sources
(Uses) 16,012,132 (1,466,404) 11, (5, 911,431 191,706)
Net Change in Fund Balances 5,668,631 551,243 55,440 (4, 138,016) Fund Balances, Beginning of Year (1,218,910) 17,659,154 (5,049,330) (491,369) Fund Balances, End of Year $ 23,327,785 $ (667,667) $ (4,993,890) $ (4,629,385) Measure I
Barstow Fire
Protection
District
Special Revenue Funds
See Notes to Financial Statements.
36 6.a
Packet Pg. 130 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total Revenues
Expenditures:

Current:

General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Proceed from leases
Other debts issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year

Special
Revenue Funds
Capital
Projects Funds
$ - - $ - $ $ 34,961,386
- - - 430,332
588,106 29,276 1,139,702 5,625,545
- - - 1,003,759
(5,325) (2,331) (5,136) 154,154
- - - 163,033
- - 1,450 370,710
26,945 582,781 1, 42, 136,016 708,919
9 215,992 ,917 - 16,070,310
- 1,832 1,605 35,711,833
- 42,883 409 1,981,876
- - 325 1,487,939
1, - - 717,182 5,467,331
350,043 5,642,568 - 6,843,748
- - - 155,368
- - 522,276 877,959
7, 567,867 524,615 412,550 68, 596,364
(7,385,605) 14,914 611,401 (25,887,445)
7,412,546 - - 38,734,738
(9,917) - (28,462,563) (38,993,131)
- - - 463,912
- - 28,415,878 28,415,878
7, (9,917) (46,685) 412,546 28, 621,397
26,941 4,997 564,716 2,733,952
(10,321) 807,489 1,237,932 12,934,645
$ 834,430 (5,324) $ 1, $ 15, 802,648 $ 668,597
City Capital
Projects
COVID-19
Grants
Other
Governmental
Funds
Total
Governmental
Funds
See Notes to Financial Statements.
37 6.a
Packet Pg. 131 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2022
Net change in fund balances - total governmental funds $ 2,733,952 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. This is the amount by which capital outlays exceeded depreciation in the current period.

Capital outlay $ 6,677,504
Depreciation (3,964,235)
Assets acquired through lease 463,912
Amortization of leased assets (212,577)
Gain/(loss) on sale of capital assets 2,131,924 (832,680) Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

Proceeds from debt issuances are reported as a revenue in the governmental funds, but the issuance increases long-term liabilities in the statement of net position.

Principal repayments 550,363
Lease payments 212,180
Lease issuance (463,912)
Bond issuance (28,648,000) (28,349,369)
-
Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. (300,372)
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. (247,610)
Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in the governmental funds. The details of this difference are as follows:

Claims and judgements (953,193)
Pension-related items 22,793,406
Other post-employment benefit-related items (779,160) 21,061,053 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. 4,339,360
Change in Net Position of Governmental Activities $ 1,368,938 See Notes to Financial Statements.
38 6.a
Packet Pg. 132 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2022
Totals
Assets:

Current:

Cash and investments $ 2,042,815 $ 765,832 $ 2,808,647
Receivables:

Accounts 678,488 352,769 1,031,257
Accrued interest 3,105 211 3,316
Prepaid costs 684 687 1,371
Total Current Assets 2,725,095 1,119,496 3,844,591
Noncurrent:

Capital assets:

Not being depreciated 3,415,057 - 3,415,057
Net of accumulated depreciation 18,836,580 298,737 19,135,317 Total Noncurrent Assets 22,251,637 298,737 22,550,374
Total Assets 24,976,732 1,418,233 26,394,965
Deferred Outflows of Resources:

Deferred employer pension contributions 1,645,058 452,637 2,097,695 Deferred outflows of resources - pension related items 313,569 86,278 399,847 Total Deferred Outflows of Resources 1,958,627 538,915 2,497,542 Liabilities:

Current:

Accounts payable 405,039 499,753 904,792
Accrued liabilities 70,980 22,889 93,869
Deposits payable 44,971 - 44,971
Accrued compensated absences - due within one year 49,843 5,904 55,747 Pollution remediation liability - due within one year 23,500 - 23,500 Leases payable - due within one year 12,358 - 12,358
Total Current Liabilities 561,720 573,517 1,135,237
Noncurrent:

Accrued compensated absences - due in more than one year 74,766 8,857 83,623 Pollution remediation liability - due in more than one year 5,427,138 - 5,427,138 Leases payable - due in more than one year - 10,068 10,068 Net pension liability 8 243,436 84,739 1,128,175
Total Noncurrent Liabilities 6,396,711 252,293 6,649,004 Total Liabilities 6,958,431 825,810 7,784,241
Deferred Inflows of Resources:

Deferred inflows of resources - pension related items 1,075,926 296,041 1,371,967 Total Deferred Inflows of Resources 1,075,926 296,041 1,371,967 Net Position:

Net investment in capital assets 22,229,211 298,737 22,527,948 Unrestricted (deficit) 536,560 (3,328,209) (2,791,649)
Total Net Position $ 18,901,002 $ 835,297 $ 19,736,299
Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
39 6.a
Packet Pg. 133 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2022
Totals
Operating Revenues:

Sales and service charges $ 5, 5,204,267 $ 733,905 $ 10,938,172 Miscellaneous 34,520 4,682 39,202
Total Operating Revenues 5,208,949 5,768,425 10,977,374 Operating Expenses:

Administration and general 1,058,086 713,233 1,771,319
Cost of services 422,017 4,336,680 4,758,697
Claims expense 137,056 16,237 153,293
Depreciation expense 949,799 22,189 971,988
Total Operating Expenses 2,566,958 5,088,339 7,655,297
Operating Income (Loss) 2,641,991 680,086 3,322,077
Nonoperating Revenues (Expenses):

Interest revenue (3,498) - (3,498)
Interest expense (5,739) - (5,739)
Gain (loss) on disposal of capital assets (54,873) - (54,873) Total Nonoperating
Revenues (Expenses) (60,612) (3,498) (64, 110)
Income (Loss) Before Transfers 2,581,379 676,588 3,257,967 Transfers in 395,127 1,382,944 1,778,071
Transfers out (1,519,678) (1,519,678) -
Changes in Net Position 2,444,645 1,071,715 3,516,360
Net Position:

Beginning of Year 16,456,357 (236,418) 16,219,939
End of Fiscal Year $ 18,901,002 $ 835,297 $ 19,736,299
Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
40 6.a
Packet Pg. 134 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2022
Totals
Cash Flows from Operating Activities:

Cash received from customers and users $ 5, 5,278,830 $ 750,462 $ 11,029,292 Cash paid to suppliers for goods and services (4, (369,372) 350,431) (4,719,803) Cash paid to employees for services (1, (2,857,721) 159,426) (4,017,147) Cash received from others 34,520 4,682 39,202
Net Cash Provided (Used) by Operating Activities 2,056,419 275,125 2,331,544 Cash Flows from Non-Capital Financing Activities:

Cash transfers out - (1,519,678) (1,519,678)
Cash transfers in 395,127 1,382,944 1,778,071
Repayments made to other funds - (283,671) (283,671)
Net Cash Provided (Used) by
Non-Capital Financing Activities (420,405) 395,127 (25,278) Cash Flows from Capital
and Related Financing Activities:

Acquisition and construction of capital assets - (1,607,751) (1,607,751) Principal paid on capital debt - (42,985) (42,985)
Interest paid on capital debt - (5,739) (5,739)
Net Cash Provided (Used) by
Capital and Related Financing Activities (1,656,475) (1,656,475) - Cash Flows from Investing Activities:

Interest received (3,710) - (3,710)
Net Cash Provided (Used) by
Investing Activities - (3,710) (3,710)
Net Increase (Decrease) in Cash
and Cash Equivalents (20,461) 666,542 646,081
Cash and Cash Equivalents at Beginning of Year 2,063,276 99,290 2,162,566 Cash and Cash Equivalents at End of Year $ 2,042,815 $ 765,832 $ 2,808,647 Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss) $ 2,641,991 $ 680,086 $ 3,322,077 Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:

Depreciation 949,799 22,189 971,988
(Increase) decrease in accounts receivable 11,102 74,563 85,665 (Increase) decrease in prepaid expense (20) 162 142
(Increase) decrease in deferred employer contributions (394,533) (1,405,351) (1,799,884) (Increase) decrease in deferred outflows of resources - pension 5,186 63,760 68,946 Increase (decrease) in accounts payable and accrued liabilities (12,683) 172,955 160,272 Increase (decrease) in deposits payable 5,455 - 5,455
Increase (decrease) in net pension liability (270,862) (1,236,970) (1,507,832) Increase (decrease) in deferred inflows of resources - pension 227,810 794,442 1,022,252 Increase (decrease) in compensated absences 1,395 1,068 2,463 Total Adjustments (585,572) (404,961) (990,533)
Net Cash Provided (Used) by
Operating Activities $ 2,056,419 $ 275,125 $ 2,331,544
Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
41 6.a
Packet Pg. 135 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
42 6.a
Packet Pg. 136 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) ),'8&,$5<)81'),1$1&,$/67$7(0(176
43 6.a
Packet Pg. 137 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2022
Custodial
Funds
Assets:

Cash and investments (Note 3) $ 183,813 $ 869,417
Receivables:

Accounts 75 -
Taxes
- 14,000
Accrued interest receivable 223 313
Due from other governments
- 45,461
Land held for resale - 2,224,905
Total Assets 3, 184,111 154,096
Liabilities:

Accounts payable 1,412 -
Accrued interest
- 12,768
Long-term debt
Due in one year - 815,000
Total Liabilities 1,412 827,768
Net Position:

Held in trust for other purposes 182,699 2,326,328
Total Net Position $ 2, 182,699 $ 326,328
Private-Purpose
Trust Fund
See Accompanying Notes to Financial Statements.
44 6.a
Packet Pg. 138 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Additions:

Collections for assessment districts $ 22,328 $ -
Intergovernmental
- 914,441
Interest and change in fair value of investments (520) (3,886) Total Additions 910,555 21,808
Deductions:

Administrative expenses 990 37,000
Contractual services 6,640 -
Interest expense - 58,203
Total Deductions 95,203 7,630
Net Increase in Fiduciary Net Position 14,178 815,352
Net Position - Beginning 168,521 1,510,976
Net Position - Ending $ 182,699 $ 2,326,328
Private-Purpose
Custodial Funds Trust Fund
See Accompanying Notes to Financial Statements.
45 6.a
Packet Pg. 139 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
46 6.a
Packet Pg. 140 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) )227127(',6&/2685(6
47 6.a
Packet Pg. 141 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
48 6.a
Packet Pg. 142 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 127(672%$6,&
),1$1&,$/67$7(0(176
49 6.a
Packet Pg. 143 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
50 6.a
Packet Pg. 144 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672:
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51 6.a
Packet Pg. 145 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672:
127(672%$6,&),1$1&,$/67$7(0(176
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Packet Pg. 194 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 17,659,154 $ 17,659,154 $ 17,659,154 $ - Resources (Inflows):

Taxes 26,529,896 21,820,896 29,713,455 3,183,559
Licenses and permits 343,975 344,225 428,466 84,241
Intergovernmental 426,500 420,503 506,234 85,731
Charges for services 602,375 651,478 1,003,759 352,281
Use of money and property 312,200 256,625 160,457 (96,168) Fines and forfeitures 130,000 100,000 163,033 63,033
Miscellaneous 170,200 179,861 231,021 51,160
Transfers in 2,035,000 19,983,274 19,453,612 (529,662)
Capital leases - - 421,061 421,061
Amounts Available for Appropriations 43,500,300 66,125,016 69,740,252 3,615,236 Charges to Appropriation (Outflow):

General government 4,872,339 16,031,440 15,844,401 187,039 Public safety 10,948,376 19,657,807 18,461,965 1,195,842 Community development 1,630,463 2,065,771 1,901,962 163,809 Parks and recreation 969,546 1,518,296 1,487,614 30,682 Public works 3,514,389 3,990,697 3,750,149 240,548
Capital outlay - 221,590 592,784 (371,194)
Debt service:

Principal retirement - - 155,368 (155,368)
Interest and fiscal charges 399,656 585,493 355,683 229,810 Transfers out 3,400,362 4,209,052 3,862,541 346,511
Total Charges to Appropriations 25,735,131 48,280,146 46,412,467 1,867,679 Budgetary Fund Balance, June 30 $ 17,765,169 $ 17,844,870 $ 23,327,785 $ 5,482,915 See Notes to Required Supplementary Information.
101

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Packet Pg. 195 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

MEASURE I SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (1,218,910) $ (1,218,910) $ (1,218,910) $ - Resources (Inflows):

Intergovernmental 1,400,000 1,241,358 2,044,965 803,607 Use of money and property - - (2,407) (2,407)
Amounts Available for Appropriations 181,090 22,448 823,648 801,200 Charges to Appropriation (Outflow):

Public safety - 33,963 24,911 9,052
Transfers out 900,000 3,028,697 1,466,404 1,562,293
Total Charges to Appropriations 900,000 3,062,660 1,491,315 1,571,345 Budgetary Fund Balance, June 30 $ (718,910) $ (3,040,212) $ (667,667) $ 2,372,545 See Notes to Required Supplementary Information.
102

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Packet Pg. 196 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

BARSTOW FIRE PROTECTION DISTRICT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (5,049,330) $ (5,049,330) $ (5,049,330) $ - Resources (Inflows):

Taxes 4 4,888,400 5,247,931 ,888,400 359,531
Licenses and permits - 1,082 1,866 784
Intergovernmental 100,000 102,905 88,901 (14,004)
Use of money and property 30,000 5,632 10,856 5,224
Miscellaneous - 131,329 138,239 6,910
Transfers in 3,400,362 12,036,942 11,868,580 (168,362)
Capital leases - - 42,851 42,851
Amounts Available for Appropriations 3,369,432 12,116,960 12,349,894 232,934 Charges to Appropriation (Outflow):

Public safety 7,605,140 17,496,997 17,085,431 411,566
Capital outlay 231,000 215,503 258,353 (42,850)
Transfers out 500,000 500,000 - 500,000
Total Charges to Appropriations 8,336,140 18,212,500 17,343,784 868,716 Budgetary Fund Balance, June 30 $ (4,966,708) $ (6,095,540) $ (4,993,890) $ 1,101,650 See Notes to Required Supplementary Information.
103

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Packet Pg. 197 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (491,369) $ (491,369) $ (491,369) $ - Resources (Inflows):

Intergovernmental - 1,995,147 1,228,361 (766,786)
Use of money and property - - (1,960) (1,960)
Amounts Available for Appropriations (491,369) 1,503,778 735,032 (768,746) Charges to Appropriation (Outflow):

Public safety 20,000 498,500 136,089 362,411
Community development - 49,334 36,622 12,712
Capital outlay - 43,000 - 43,000
Transfers out 80,000 16,696,670 5,191,706 11,504,964
Total Charges to Appropriations 100,000 17,287,504 5,364,417 11,923,087 Budgetary Fund Balance, June 30 $ (591,369) $ (15,783,726) $ (4,629,385) $ 11,154,341 See Notes to Required Supplementary Information.
104

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Packet Pg. 198 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE
COVID-19 GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (10,321) $ (10,321) $ (10,321) $ - Resources (Inflows):

Intergovernmental - 2,882,559 588,106 (2,294,453)
Use of money and property - - (5,325) (5,325)
Amounts Available for Appropriation (10,321) 2,872,238 572,460 (2,299,778) Charges to Appropriation (Outflow):

General government - 316,546 215,992 100,554
Public safety - - 1,832 (1,832)
Capital outlay - 795,840 350,043 445,797
Transfers out - 15,043 9,917 5,126
Total Charges to Appropriations - 1,127,429 577,784 549,645 Budgetary Fund Balance, June 30 $ (10,321) $ 1,744,809 $ (5,324) $ (1,750,133) See Notes to Required Supplementary Information.
105

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Packet Pg. 199 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

CALPERS COST SHARING PLAN

SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2022 2021 2020 2019
Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Proportion of the Net Pension Liability 0.39191% 0.26490% 0.24588% 0.25121% Proportionate Share of the Net Pension Liability $ 29,751,671 14,864,924 $ 26,777,913 $ 24, $ 207,207 Covered-Employee Payroll $ 9,880,472 $ 10,266,253 $ 9,842,257 $ 10,816,083 Proportionate Share of the Net Pension Liability as
Percentage of Covered-Employee Payroll 150.45% 289.80% 272.07% 223.81% Plan Fiduciary Net Position $ 123,982,203 $ 104,679,650 $ 102,046,037 $ - Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 89.29% 77.87% 75.26% 75.26%
Notes to Schedule:

Benefit Changes:

Changes of Assumptions: None
There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers in the Plan may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to members retiring during a specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report this information as a separate liability in their financial statement as CalPERS considers such amounts to be separately financed employer-specific liabilities.

These employers should consult with their auditors. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2019 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.
(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 seven years are shown.

See Notes to Required Supplementary Information.
106

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Packet Pg. 200 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2018 2017 2016
6/30/2017 6/30/2016 6/30/2015

0.24901% 0.24341% 0.20999%
$ 24,695,340 $ 21,062,463 $ 14,413,454
$ 11,891,452 $ 10,244,777 $ 10,085,135
207.67% 205.59% 142.92%
$ - - $ - $

73.31% 74.06% 79.82%
See Notes to Required Supplementary Information.
107

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Packet Pg. 201 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

CALPERS COST SHARING PLAN

SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2022 2021 2020
Actuarially Determined Contribution $ 3, 3,643,916 $ 405,375 $ 3,124,739 Contribution in Relation to the Actuarially Determined Contribution (3, (23,404,058) 405,375) (3,124,739) Contribution Deficiency (Excess) $ - (19,760,142) $ $ - Covered-Employee Payroll 9, 9,860,498 880,472 10,266,253 Contributions as a Percentage of Covered-Employee Payroll 237.35% 34.47% 30.44% Note to Schedule:

Valuation Date: June 30, 2019
Methods and assumptions used to determine contribution rates:

Actuarial Cost Method Entry age normal cost method
Amortization method Level Percent of pay
Remaining amortization period 15 years
Assets valuation method Direct rate smoothing
Inflation 2.5% per year
Payroll Growth 2.5%
Investment rate of return
Retirement age
Mortality

7.0% net of pension plan investment expense, including inflation All other actuarial assumptions used in the valuation were based on the results of an actuarial experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates. The experience study report may be accessed on the CalPERs website at www.calpers.ca.gov under forms and publications.

The mortality table used was developed based on CalPERS' specific data. The table includes 15 years of mortality improvements using 90 percent of society of actuaries' scale 2016. For more details on this table, please refer to the 2017 experience study report. (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 seven years are shown.

See Notes to Required Supplementary Information.
108

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Packet Pg. 202 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
$ 2, 2,677,140 $ 2, 533,851 $ 388,566 $ 2,051,026
(2,677,140) (2,533,851) (2,388,566) (2,051,026)
$ - - $ - $ $
-
10, 9,842,257 11, 816,083 891,452 10,244,777

27.20% 23.43% 20.09% 20.02%
See Notes to Required Supplementary Information.
109

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Packet Pg. 203 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

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)
2022 2021 2020 2019
Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Proportion of the Net Pension Liability 0.435% 0.421% 0.457% 0.498% Proportionate Share of the Net Pension Liability 8,433,660 $ 16,891,227 $ 12,382,040 $ 12,626,176 $ Covered-Employee Payroll $ 2,430,284 $ 2,045,831 $ 1,890,826 $ 1,816,148 Proportionate Share of the Net Pension Liability as
Percentage of Covered-Employee Payroll 347.02% 825.64% 654.85% 695.22% Plan Fiduciary Net Position $ 45,633,022 $ 33,270,269 $ 33,532,575 $ 34,034,011 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 84.40% 66.33% 73.03% 72.94%
Notes to Schedule:

See Notes to Required Supplementary Information.
110

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Packet Pg. 204 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2018 2017 2016
6/30/2017 6/30/2016 6/30/2015

0.378% 0.518% 0.638%
$ 12, 9,958,070 $ 12, 781,554 $ 395,608
$ 2, 1,776,774 $ 2,036,785 518,304 $
560.46% 507.55% 608.59%
$ 24,486,977 $ 18,856,232 $ 20,207,792

71.09% 76.86% 80.98%
See Notes to Required Supplementary Information.
111

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Packet Pg. 205 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

SAN BERNARDINO COUNTY EMPLOYEES' RETIREMENT ASSOCIATION (SBCERA)

SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2022 2021 2020
Actuarially Determined Contribution $ 2,029,361 2,141,231 $ $ 1,760,542 Contribution in Relation to the Actuarially Determined Contribution (2,029,361) (10,276,108) (1,760,542) Contribution Deficiency (Excess) $ - (8,134,877) $ $ -
Covered-Employee Payroll 2,430,284 2,550,102 2,045,831
Contributions as a Percentage of Covered-Employee Payroll 402.97% 83.50% 86.06% Note to Schedule:

Valuation Date: June 30, 2019
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 3.00% per year
Salary Increases
Investment rate of return 7.25% net of pension plan investment expense, including inflation Retirement age 53 years
Mortality Pub-2010 Amount-Weighted Above-Median Mortality 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 seven years are shown.

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

See Notes to Required Supplementary Information.
112

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Packet Pg. 206 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
$ 1,625,725 $ 1,704,307 $ 1,258,947 $ 1,407,336
(1,625,725) (1,704,307) (1,258,947) (1,407,336)
$ - - $ - $ $ -
1,890,826 1,816,148 1,776,774 2,518,304

85.98% 93.84% 70.86% 55.88%
See Notes to Required Supplementary Information.
113

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Packet Pg. 207 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2022 2021 2020 2019 2018
Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Changes in Total OPEB Liability
Service cost $ 565,909 $ 532,051 $ 628,854 $ 586,241 $ 637,325 Interest 577,610 586,298 557,475 559,512 497,633
Differences between actual and expected experience - (2,058,221) 110,249 - - Changes in assumptions 991,369 353,512 1,857,556 365,110 (1,110,604) Changes in benefit terms - - - - -
Benefit payments (851,272) (759,312) (741,262) (702,823) (628,957) Net change in total OPEB liability ( 712,549 774,605) 2,412,872 808,040 (604,603) Total OPEB liability - beginning 21,574,407 20,861,858 18,448,986 17,640,946 18,245,549 Total OPEB liability - ending (a) $ 21,574,407 20,799,802 $ 20,861,858 $ 18,448,986 $ $ 17,640,946 Plan Fiduciary Net Position
Contribution - employer $ 851,272 $ 759,312 $ 741,262 $ 702,823 $ 628,957 Net investment income 367,993 45,704 75,207 89,989 108,069 Benefit payments (851,272) (759,312) (741,262) (702,823) (628,957) Administrative expense (507) (632) (261) (603) (548)
Other expense - - - (1,496) -
Net change in plan fiduciary net position 367,486 45,072 74,946 87,890 107,521 Plan fiduciary net position - beginning 1,338,391 1,293,319 1,218,373 1,130,483 1,022,962 Plan fiduciary net position - ending (b) $ 1,338,391 1,705,877 $ 1,293,319 $ 1,218,373 $ $ 1,130,483 Net OPEB Liability/(Assets) - ending (a) - (b) 19,093,925 $ 20,236,016 $ 19,568,539 $ 17,230,613 $ 16,510,463 $ Plan fiduciary net position as a percentage
of the total OPEB liability 8% 6% 6% 7% 6%
Covered-employee payroll $ 12,765,028 $ 13,389,701 $ 12,153,938 $ 10,550,746 $ 10,550,746 Net OPEB liability as a percentage
of covered-employee payroll 149.58% 151.13% 161.01% 163.31% 156.49% Notes to Schedule:

Changes of Assumptions: The discount rate decreased from 2.66% to 2.18% in measurement period 6/30/2021 (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.
114

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Packet Pg. 208 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

SCHEDULE OF CONTRIBUTIONS - OPEB
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2022 2021 2020 2019 2018
$ 1,213,266 995,997 $ 1,085,891 $ 1,032,102 $ 982,138 $ Contribution in Relation to the Actuarially
851,272 901,111 741,262 759,312 702,823
$ 361,994 94,886 $ $ 290,840 326,579 $ 279,315 $
$ 12,765,028 13,424,691 $ 13,389,701 $ 12,153,938 $ 10,550,746 $ Contributions as a percentage

6.71% 6.67% 5.67% 6.10% 6.66%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date 6/30/2021
Actuarial Cost Method Entry Age Normal
Amortization Valuation Method/Period Level percent of pay 20 year open Asset Valuation Method Market value
Inflation 2.50%
Investment Rate of Return 6.05%
Healthcare cost-trend rates 5.8% in 2023,
fl t t d Retirement Age 50 to 75
Mortality 2017 CalPERS
Ei
(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 2022 were from the June 30, 2021 actuarial valuation.

Actuarially Determined Contribution
Determined Contributions
Contribution Deficiency (Excess)
Covered-employee payroll
of covered-employee payroll
See Notes to Required Supplementary Information.
115

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Packet Pg. 209 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

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)
2022 2021 2020 2019 2018
Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Changes in Total OPEB Liability
Service cost $ 573,551 $ 544,393 $ 90,956 $ 86,320 $ 90,934 Interest on the total OPEB liability 127,973 111,849 29,157 26,317 21,440 Plan experience (705,883) 124,887 - - -
Changes in assumptions 208,292 72,167 52,128 13,302 (50,934) Changes in benefit terms - - 2,355,457 - -
Benefit payments (33,966) (19,568) (14,200) (12,072) (12,099) Net change in total OPEB liability 169,967 708,841 2,638,385 113,867 49,341 Total OPEB liability - beginning 4,183,156 3, 835,930 474,315 722,063 672,722 Total OPEB liability - ending (a) $ 4, 4,353,123 $ 3,474,315 183,156 $ 835,930 $ $ 722,063 Plan Fiduciary Net Position
Contribution - employer $ 33,966 $ 19,568 $ 14,200 $ 12,072 $ 12,099 Net investment income 80,880 10,045 16,415 19,778 23,752 Benefit payments (33,966) (19,568) (14,200) (12,072) (12,099) Administrative expense (111) (139) 57 (461) (121)
Net change in plan fiduciary net position 80,769 9,906 16,472 19,317 23,631 Plan fiduciary net position - beginning 294,075 284,169 267,697 248,380 224,749 Plan fiduciary net position - ending (b) $ 294,075 374,844 $ 284,169 $ 267,697 $ $ 248,380 Net OPEB Liability/(Assets) - ending (a) - (b) 3, $ 3, 978,279 $ 3,190,146 889,081 $ 568,233 $ $ 473,683 Plan fiduciary net position as a percentage
of the total OPEB liability 8.61% 7.03% 8.18% 32.02% 34.40% Covered-employee payroll $ 3,624,974 $ 2,045,831 $ 2,758,300 $ 2,611,101 $ 2,537,528 Net OPEB liability as a percentage
of covered-employee payroll 109.75% 190.10% 115.66% 21.76% 18.67% Notes to Schedule:

Changes of Assumptions: The discount rate decreased from 2.70% to 2.20% in measurement period 6/30/21 (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.
116

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Packet Pg. 210 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

BARSTOW FIRE PROTECTION DISTRICT PLAN

SCHEDULE OF CONTRIBUTIONS - OPEB
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2022 2021 2020 2019 2018
$ 376,137 $ 366,074 $ 335,358 $ 64,738 $ 62,732
Contribution in Relation to the Actuarially
33,966 45,608 19,568 14,200 12,072
$ 330,529 $ 332,108 $ 315,790 $ 50,538 $ 50,660
$ 3,624,974 4,005,521 $ 2,045,831 $ 2,758,300 $ 2,611,101 $ Contributions as a percentage

1.14% 0.94% 0.96% 0.51% 0.46%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date 6/30/2021
Actuarial Cost Method Entry Age Normal
Amortization Valuation Method/Period Level percent of pay Asset Valuation Method Market value
Inflation 2.50%
Payroll Growth 3% per annum, in aggregate
Investment Rate of Return 6.20%
Healthcare cost-trend rates 5.8% in 2023,
fl t ti t Retirement Age 45 to 65 years
Mortality SBCERA 2017
Ei
*Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2022 were from the June 30, 2021 actuarial valuation.
(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.

Actuarially Determined Contribution
Determined Contributions
Contribution Deficiency (Excess)
Covered-employee payroll
of covered-employee payroll
See Notes to Required Supplementary Information.
117

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Packet Pg. 211 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
118

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Packet Pg. 212 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 6833/(0(17$5<,1)250$7,21
119

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Packet Pg. 213 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
120

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Packet Pg. 214 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 1210$-25*29(510(17$/)81'6
63(&,$/5(9(18(6)81'6
Gas Tax Special Revenue Fund LV XVHG WR DFFRXQW IRU UHFHLSWV DQG H[SHQGLWXUHV RI PRQH\ DSSRUWLRQHG XQGHU 6WUHHW DQG +LJKZD\ &RGH 6HFWLRQV DQG RI WKH 6WDWHRI&DOLIRUQLD
Asset Seizure Special Revenue Fund LV XVHG WR DFFRXQW IRU DVVHW VHL]XUH DQG IRUIHLWXUHV UHVXOWLQJIURP SROLFHLQYHVWLJDWLRQVDQGFRXUWGHFLVLRQV Barstow Harvey House Foundation Special Revenue Fund LV XVHG WR DFFRXQW IRU WKH RSHUDWLRQV RI WKH +DUYH\ +RXVH IDFLOLW\ 7KH &LW\ UHQWV SRUWLRQV RI WKH SUHPLVHV WR YDULRXV RUJDQL]DWLRQV
Redevelopment Housing Successor Special Revenue Fund LV XVHG WR DFFRXQW IRU KRXVLQJ LQFRPHWREH XVHGWRSURPRWHORZDQGPRGHUDWHLQFRPHSURJUDPVIRUUHVLGHQWV Barstow Community Services Foundation Fund LV XVHG WR DFFRXQW IRU DFWLYLWLHV RI WKH %DUVWRZ &RPPXQLW\6HUYLFHV)RXQGDWLRQ,QF
Local Transportation Fund LVXVHGWRDFFRXQWIRUUHYHQXHUHFHLYHGDVDOORFDWHGH[FHVVWUDQVLW IXQGV DIWHUWUDQVLWQHHGVDUHPHW
Flood Control Fund LVXVHGWRDFFRXQWIRUH[SHQGLWXUHVWRZDUGWKHFRQVWUXFWLRQRI.LWFKHQ'HDQ :DVK/DYHUQH$YHQXHDQG$YHQXH,IXQGHGE\WKH6DQ%HUQDUGLQR&RXQW\)ORRG&RQWURO'LVWULFW

'LVWULFW

'(%76(59,&()81'
Measure I TRIP Fund LV XVHG WR DFFRXQW IRU WKH UHVHUYH DPRXQW KHOG DV UHVHUYH IRU WKH 0HDVXUH,75,3 &HUWLILFDWHVRI3DUWLFLSDWLRQ6HULHV 121

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Packet Pg. 215 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Assets:

Pooled cash and investments $ 1,006,242 $ 79,165 $ - $ 441,068 Receivables:

Accounts 88,855 - - -
Taxes 110,366 - - -
Accrued interest 1,035 - - 565
Total Assets 1,206,498 $ 79,165 $ - $ $ 441,633
Liabilities, Deferred inflows of Resources,
and Fund Balances:

Liabilities:

Unearned revenues - 53,129 - -
Due to other funds - - 14,933 -
Total Liabilities - 53,129 14,933 -
Fund Balances:

Restricted 1,206,498 26,036 - 441,633
Unassigned - - (14,933) -
Total Fund Balances 1,206,498 26,036 (14,933) 441,633
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 1,206,498 $ 79,165 $ - $ $ 441,633 Special Revenue Funds
Gas Tax Asset Seizure
Barstow Harvey
House
Foundation
Redevelopement
Housing
Successor
122

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Packet Pg. 216 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Assets:

Pooled cash and investments
Receivables:

Accounts
Taxes
Accrued interest
Total Assets
Liabilities, Deferred inflows of Resources,
and Fund Balances:

Liabilities:

Unearned revenues
Due to other funds
Total Liabilities
Fund Balances:

Restricted
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances

Debt Service
Fund
$ 128,619 1,834 $ 10,431 $ 2,381 $
- - - -
- - - -
134 2 13 -
$ 128,753 1,836 $ 10,444 $ 2,381 $
- - - -
- - - -
- - - -
128,753 1,836 10,444 2,381
- - - -
128,753 1,836 10,444 2,381
$ 128,753 1,836 $ 10,444 $ 2,381 $
Special Revenue Funds
Barstow
Community
Services
Local
Transportation Flood Control Debt Service
123

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Packet Pg. 217 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Assets:

Pooled cash and investments
Receivables:

Accounts
Taxes
Accrued interest
Total Assets
Liabilities, Deferred inflows of Resources,
and Fund Balances:

Liabilities:

Unearned revenues
Due to other funds
Total Liabilities
Fund Balances:

Restricted
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Total
Governmental
Funds
$ 1,669,740
88,855
110,366
1,749
$ 1,870,710
53,129
14,933
68,062
1,817,581
(14,933)
1,802,648
$ 1,870,710
124

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Packet Pg. 218 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Revenues:

Intergovernmental $ 1,076,016 $ 5,659 $ - $ -
Use of money and property (3,197) (304) - (1,195)
Miscellaneous - - 3 -
Total Revenues 1,072,819 5,355 3 (1,195)
Expenditures:

Current:

Public safety - 1,605 - -
Community development - - - 74
Parks and recreation - - 325 -
Public works - - - -
Debt service:

Interest and fiscal charges - - - -
Total Expenditures - 1,605 325 74
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,072,819 3,750 (322) (1,269) Other Financing Sources (Uses):

Transfers out (571,342) - - -
Other debt issued - - - -
Bond discount - - - -
Total Other Financing Sources
(Uses) (571,342) - - -
Net Change in Fund Balances 501,477 3,750 ( (1,269) 322) Fund Balances, Beginning of Year 705,021 22,286 (14,611) 442,902 Fund Balances, End of Year $ 1,206,498 $ 26,036 $ (14,933) $ 441,633 Special Revenue Funds
Gas Tax Asset Seizure
Barstow Harvey
House
Foundation
Redevelopement
Housing
Successor
125

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Packet Pg. 219 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCE

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Revenues:

Intergovernmental
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

Public safety
Community development
Parks and recreation
Public works
Debt service:

Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers out
Other debt issued
Bond discount
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year

Debt Service
Funds
$ 58,027 - $ - $ -
(406) (6) (28) -
- 1,447 - -
57,621 1,441 (28) -
- - - -
- 335 - -
- - - -
- - - -
- - - 522,276
- 335 - 522,276
57,621 1,106 (28) (522,276)
- - - (27,891,221)
- - - 28,415,878
- - - -
- - - 524,657
57,621 1,106 (28) 2,381
71,132 730 10,472 -
$ 128,753 1,836 $ 10,444 $ 2,381 $
Debt Service
Barstow
Community
Services
Local
Transportation Flood Control
Special Revenue Funds
126

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Packet Pg. 220 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCE

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Revenues:

Intergovernmental
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

Public safety
Community development
Parks and recreation
Public works
Debt service:

Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):

Transfers out
Other debt issued
Bond discount
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Total
Governmental
Funds
$ 1,139,702
(5,136)
1,450
1,136,016
1,605
409
325
-
522,276
524,615
611,401
(28,462,563)
28,415,878
-
(46,685)
564,716
1,237,932
$ 1,802,648
127

6.a
Packet Pg. 221 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

GAS TAX
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 705,021 $ 705,021 $ 705,021 $ - Resources (Inflows):

Intergovernmental 1,030,000 944,686 1,076,016 131,330
Use of money and property - - (3,197) (3,197)
Amounts Available for Appropriations 1,735,021 1,649,707 1,777,840 128,133 Charges to Appropriation (Outflow):

Transfers out 1,005,000 1,646,463 571,342 1,075,121
Total Charges to Appropriations 1,005,000 1,646,463 571,342 1,075,121 Budgetary Fund Balance, June 30 $ 730,021 $ 3,244 $ 1,206,498 $ 1,203,254 128

6.a
Packet Pg. 222 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

ASSET SEIZURE
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 22,286 $ 22,286 $ 22,286 $ - Resources (Inflows):

Intergovernmental - 5,547 5,659 112
Use of money and property - - (304) (304)
Amounts Available for Appropriations 22,286 27,833 27,641 (192) Charges to Appropriation (Outflow):

Public safety - 2,000 1,605 395
Total Charges to Appropriations - 2,000 1,605 395
Budgetary Fund Balance, June 30 $ 22,286 $ 25,833 $ 26,036 $ 203 129

6.a
Packet Pg. 223 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

BARSTOW HARVEY HOUSE FOUNDATION
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (14,611) $ (14,611) $ (14,611) $ - Resources (Inflows):

Miscellaneous - - 3 3
Amounts Available for Appropriation (14,611) (14,611) (14,608) 3 Charges to Appropriation (Outflow):

Parks and recreation 600 600 325 275
Total Charges to Appropriations 600 600 325 275
Budgetary Fund Balance, June 30 $ (15,211) $ (15,211) $ (14,933) $ 278 130

6.a
Packet Pg. 224 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

REDEVELOPMENT HOUSING SUCCESSOR
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 442,902 $ 442,902 $ 442,902 $ - Resources (Inflows):

Use of money and property - - (1,195) (1,195)
Amounts Available for Appropriations 442,902 442,902 441,707 (1,195) Charges to Appropriation (Outflow):

Community development - - 74 (74)
Total Charges to Appropriations - - 74 (74)
Budgetary Fund Balance, June 30 $ 442,902 $ 442,902 $ 441,633 $ (1,269) 131

6.a
Packet Pg. 225 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

BARSTOW COMMUNITY SERVICE
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 730 $ 730 $ 730 $ -
Resources (Inflows):

Use of money and property - - (6) (6)
Miscellaneous - 1,447 1,447 -
Amounts Available for Appropriations 730 2,177 2,171 (6) Charges to Appropriation (Outflow):

Community development 300 335 335 -
Total Charges to Appropriations 300 335 335 -
Budgetary Fund Balance, June 30 $ 430 $ 1,842 $ 1,836 $ (6) 132

6.a
Packet Pg. 226 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

LOCAL TRANSPORTATION
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 71,132 $ 71,132 $ 71,132 $ - Resources (Inflows):

Intergovernmental - 58,027 58,027 -
Use of money and property - - (406) (406)
Amounts Available for Appropriations 71,132 129,159 128,753 (406) Charges to Appropriation (Outflow):

Transfers out - 59,905 - 59,905
Total Charges to Appropriations - 59,905 - 59,905
Budgetary Fund Balance, June 30 $ 71,132 $ 69,254 $ 128,753 $ 59,499 133

6.a
Packet Pg. 227 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

FLOOD CONTROL
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 10,472 $ 10,472 $ 10,472 $ - Resources (Inflows):

Use of money and property - - (28) (28)
Amounts Available for Appropriations 10,472 10,472 10,444 (28) Budgetary Fund Balance, June 30 $ 10,472 $ 10,472 $ 10,444 $ (28) 134

6.a
Packet Pg. 228 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

DEBT SERVICE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):

Other debts issued 28,413,497 - 28,415,878 2,381
Amounts Available for Appropriation 28,413,497 - 28,415,878 2,381 Charges to Appropriation (Outflow):

Debt service:

Interest and fiscal charges - 522,276 522,276 -
Transfers out 27,891,221 - 27,891,221 -
Total Charges to Appropriations 28,413,497 - 28,413,497 - Budgetary Fund Balance, June 30 $ - $ - $ 2,381 $ 2,381 135

6.a
Packet Pg. 229 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

BUDGETARY COMPARISON SCHEDULE

CITY CAPITAL PROJECTS
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 807,489 $ 807,489 $ 807,489 $ - Resources (Inflows):

Intergovernmental - 24,601 29,276 4,675
Use of money and property - - (2,331) (2,331)
Transfers in 24,165,954 - 7,412,546 (16,753,408)
Amounts Available for Appropriations 807,489 24,998,044 8,246,980 (16,751,064) Charges to Appropriation (Outflow):

General government - 15,043 9,917 5,126
Community development - 329,739 42,883 286,856
Public works - 4,486,358 1,717,182 2,769,176
Capital outlay 19,334,814 - 5,642,568 13,692,246
Transfers out - 250,201 - 250,201
Total Charges to Appropriations 24,416,155 - 7,412,550 17,003,605 Budgetary Fund Balance, June 30 $ 807,489 $ 581,889 $ 834,430 $ 252,541 136

6.a
Packet Pg. 230 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) &8672',$/)81'6
Public Improvement District 91-1 DFFRXQWV IRU WKH UHFHLSW RI DVVHVVPHQWV UHODWLQJ WR 3XEOLF,PSURYHPHQW'LVWULFW
DQGWKHGLVSRVLWLRQRIWKHDVVHVVPHQWVXQGHUWKHWHUPVRIWKHDJUHHPHQW Landscape Assessment District DFFRXQWV IRU WKH UHFHLSW RI DVVHVVPHQW UHODWLQJ WR WKH /DQGVFDSH'LVWULFW DQGWKHGLVSRVLWLRQRIWKHDVVHVVPHQWVXQGHUWKHWHUPVRIWKHDJUHHPHQWV 137

6.a
Packet Pg. 231 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING STATEMENT OF FIDUCIARY NET POSITION

ALL CUSTODIAL FUNDS
JUNE 30, 2022
Totals
Assets:

Cash and investments $ 87,601 96,212 $ $ 183,813
Receivables:

Accounts 75 - 75
Accrued interest receivable 100 123 223
Total Assets 96,335 87,776 184,111
Liabilities:

Accounts payable 1,412 - 1,412
Total Liabilities - 1,412 1,412
Net Position:

Restricted for other purposes 96,335 86,364 182,699
Total Net Position $ 96,335 $ 86,364 $ 182,699
Public
Improvement
District 91-1
Landscape
Assessment
District
138

6.a
Packet Pg. 232 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

ALL CUSTODIAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Totals
Additions:

Investment earnings:

Interest $ ( (261) $ 259) $ (520)
Net investment earnings (261) ( 259) (520)
Collections for assessment districts 22,328 - 22,328
Total Additions (261) 22,069 21,808
Deductions:

Administrative expenses 990 - 990
Contractual services 6,640 - 6,640
Total Deductions - 7,630 7,630
Net Increase (Decrease) in Fiduciary Net Position (261) 14,439 14,178 Net Position - Beginning 96,596 71,925 168,521
Net Position - End of the Year $ 96,335 $ 86,364 $ 182,699 Public
Improvement
District 91-1
Landscape
Assessment
District
139

6.a
Packet Pg. 233 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
140

6.a
Packet Pg. 234 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 67$7,67,&$/6(&7,21
141

6.a
Packet Pg. 235 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
142

6.a
Packet Pg. 236 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Index Page
Financial Trends 145
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

Revenue Capacity 150
These schedules contain information to help the reader assess the City’s most significant local revenues sources, property tax and sales tax.

Debt Capacity 158
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability issues additional debt in the future.

Demographic and Economic Information 163
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.

Operating Information 165
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.

STATISTICAL SECTION
This part of the City of Barstow’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City. 143

6.a
Packet Pg. 237 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
144

6.a
Packet Pg. 238 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Governmental Activities:

Net investment in capital assets 76,148,543 $ 73,335,444 $ 76,362,833 $ 80,392,246 $ 81,895,762 $ 82,945,793 $ 83,892,867 $ 83,177,722 $ 83,193,605 $ $ 85,392,038 Restricted 4,937,538 6,079,590 2,245,332 1,912,180 2,122,953 2,815,993 4,321,280 4,856,154 2,060,032 2,652,011Unrestricted 23,982,795 1,591,292 777,665 (4,892,883) (15,011,733) (36,244,461) (40,010,751) (48,226,357) (47,612,389) (49,033,863) Total Governmental Activities Net Position $ 81,006,326 105,068,876 $ 79,385,830 $ 77,411,543 $ 69,006,982 $ 49,517,325 $ 48,203,396 $ 39,807,519 $ 37,641,248 $ $ 39,010,186Business-type Activities:

Net investment in capital assets 15,734,425 $ 23,983,537 $ 28,045,832 $ 22,332,269 $ 22,376,249 $ 22,036,073 $ 22,493,982 $ 22,443,932 $ 21,922,426 $ $ 22,527,948 Restricted - - - - - - - - - -
Unrestricted (5,850,933) (10,547,818) (14,863,742) (12,179,023) (10,757,834) (9,598,849) (8,538,249) (7,598,760) (5,702,487) (2,791,649) Total Business-type Activities Net Position $ 13,435,719 9,883,492 $ 13,182,090 $ 10,153,246 $ 11,618,415 $ 12,437,224 $ 13,955,733 $ 14,845,172 $ 16,219,939 $ $ 19,736,299Primary Government:

Net investment in capital assets 91,882,968 $ 97,318,981 $ 104,408,665 $ 102,724,515 $ 104,272,011 $ 104,981,866 $ 106,386,849 $ 105,621,654 $ 105,116,031 $ $ 107,919,986 Restricted 4,937,538 6,079,590 2,245,332 1,912,180 2,122,953 2,815,993 4,321,280 4,856,154 2,060,032 2,652,011Unrestricted 18,131,862 (8,956,526) (14,086,077) (17,071,906) (25,769,567) (45,843,310) (48,549,000) (55,825,117) (53,314,876) (51,825,512) Total Primary Government Net Position $ 94,442,045 114,952,368 $ 92,567,920 $ 87,564,789 $ 80,625,397 $ 61,954,549 $ 62,159,129 $ 54,652,691 $ 53,861,187 $ 58,746,485 $

CITY OF BARSTOW
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
145

6.a
Packet Pg. 239
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Fiscal Year
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Expenses:

Governmental activities:

General government $ 3,979,122 $ 3,040,319 $ 2,340,584 $ 3,453,207 $ 4,243,537 $ 3,407,933 $ 3,195,349 $ 4,539,158 $ 7,178,050 $ 11,261,122 Public safety 14,781,347 13,263,509 13,655,432 14,618,441 16,507,044 16,367,119 18,968,397 23,887,685 22,274,486 20,727,916Community development 2,646,525 2,068,450 2,458,665 2,567,843 3,328,046 2,868,473 2,522,157 2,959,442 1,835,249 2,114,693Recreation 1,980,078 2,647,726 2,777,589 2,840,457 3,221,250 3,097,501 2,573,335 2,548,681 1,413,896 1,892,705Public works 5,928,990 11,353,600 6,882,670 7,863,741 7,603,005 6,911,603 6,937,058 7,842,090 9,115,346 8,246,181Interest on long-term debt 132,321 260,017 239,143 188,887 143,333 100,036 55,104 85 51,162 1,178,331Unallocated depreciation - - - - - - - - - - Total Governmental Activities Expenses 29,448,383 32,633,621 28,354,083 31,532,576 35,046,215 32,752,665 34,251,400 41,777,141 41,868,189 45,420,948 Business-type Activities:

Wastewater 3,479,553 3,933,499 5,217,340 5,183,363 3,991,004 4,077,582 3,928,331 5,093,118 4,626,634 2,572,697 Solid Waste 4,095,682 4,605,465 4,350,342 4,588,155 2,376,686 2,526,901 2,216,662 1,575,575 3,901,112 5,088,339Transit Services 2,714,135 2,916,096 2,685,773 127,671 - - - - - - Interest on long-term debt - - - - - - - - - -Other Enterprise Funds 382,573 324,043 473,911 391,844 - - - - - - Total Business-type Activities Expenses 10,613,413 11,837,633 12,727,366 10,291,033 6,367,690 6,604,483 6,144,993 6,668,693 8,527,746 7,661,036 Total Primary Government Expenses 40,061,796 44,471,254 41,081,449 41,823,609 41,413,905 39,357,148 40,396,393 48,445,834 50,395,935 53,081,984 Program revenues:

Governmental activities:

Charges for services:

General government 1,543,686 1,430,544 1,490,257 1,569,444 1,702,142 1,488,493 2,318,518 1,327,757 1,236,136 1,830,004 Operating grants and contributions 436,434 861,484 1,702,084 1,045,110 638,283 847,091 1,002,010 859,437 757,387 305,735Capital grants and contributions 3,297,685 7,793,386 3,978,333 5,488,502 4,365,660 6,145,461 5,670,702 3,526,055 4,994,774 9,450,259 Total governmental activities program revenues 5,277,805 10,085,414 7,170,674 8,103,056 6,706,085 8,481,045 8,991,230 5,713,249 6,988,297 11,585,998 Business-type activities:

Charges for services:

Wastewater 4,297,624 4,930,118 5,530,122 5,514,969 5,382,396 5,395,851 5,691,682 5,541,935 5,564,001 5,204,267 Solid Waste 3,785,422 4,040,347 4,023,189 4,121,294 1,926,405 2,027,441 1,971,820 1,988,453 4,208,547 5,733,905Transit Services 186,984 610,918 169,247 129,803 - - - - - - Other business-type activites 94,831 75,831 69,973 58,451 - - - - - - Operating grants and contributions 2,381,538 1,849,657 2,275,972 219,038 524,058 - - - - -Capital grants and contributions 4,779,757 - 405,234 - - - - - - - Total business-type activities program revenues 16,286,628 10,746,399 12,473,737 10,043,555 7,832,859 7,423,292 7,663,502 7,530,388 9,772,548 10,938,172 Total primary government program revenues 16,024,204 26,372,042 19,644,411 18,146,611 14,538,944 15,904,337 16,654,732 13,243,637 16,760,845 22,524,170 (Continued)

CITY OF BARSTOW
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
146

6.a
Packet Pg. 240
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Net revenues (expenses):

Governmental activities $ (22,548,207) (24,170,578) $ (21,183,409) $ (23,429,520) $ (28,340,130) $ (25,103,932) $ (25,260,170) $ (36,063,892) $ (34,879,892) $ $ (33,834,950) Business-type activities 4,448,995 132,986 (253,629) (247,478) 1,465,169 818,809 1,518,509 861,695 1,244,802 3,277,136 Total net revenues (expenses) (24,037,592) (18,099,212) (21,437,038) (23,676,998) (26,874,961) (24,285,123) (23,741,661) (35,202,197) (33,635,090) (30,557,814) General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes:

Property taxes 8,750,763 7,288,665 7,398,978 7,441,119 7,970,015 9,108,160 8,774,293 9,252,006 9,796,572 10,448,051 Transient occupancy taxes 2,649,694 2,748,763 2,892,232 2,857,509 3,056,078 3,147,207 3,320,952 2,855,796 3,436,464 4,318,551Sales taxes 7,346,732 7,532,540 7,259,449 7,670,993 7,166,274 7,239,830 9,690,333 13,527,079 16,387,048 18,622,825Franchise taxes N/A N/A N/A N/A N/A N/A 1,023,994 1,077,373 1,175,996 1,212,053Business License taxes N/A N/A N/A N/A N/A N/A 233,526 220,930 222,605 228,316Other taxes 1,126,099 1,178,629 1,211,911 1,265,262 1,264,374 1,308,951 59,958 64,808 55,188 144,161 Motor vehicle in lieu, unrestricted - - - - - - - - - - Use of money and property 328,226 693,341 471,980 482,812 278,153 202,328 242,147 318,440 1,048,338 117,614 Other general revenues 109,885 141,895 328,363 199,570 200,675 269,350 601,038 352,124 721,375 370,710Gain (loss) on sale of assets - - - - - - - - - - Transfers - - 1,537,968 - - - - - (258,393)
Special item - merger of fire district - - - - - - - - - - Extraordinary item - gain due to dissolution of RDA - - - - - - - - - -Inventory Adjustment for Capital Assets - - - - - - - - - - Total Governmental Activities 20,311,399 19,583,833 19,562,913 21,455,233 19,935,569 21,275,826 23,946,241 27,668,555 32,843,585 35,203,888 Business-type activities:

Investment Income - - - - - - - - - -
Use of money and property - - - - - - - - - (3,498)
Other revenue - - - - - - - 27,744 129,965 39,202Gain (loss) on sale of assets - - - - - - - - - (54,873)Transfers - - - (2,781,366) - - - - 258,393 Total Business-type Activities - - - (2,781,366) - - - 27,744 129,965 239,224Total Primary Government 20,311,399 19,583,833 19,562,913 18,673,867 19,935,569 21,275,826 23,946,241 27,696,299 32,973,551 35,443,112 Changes in Net Position:

Governmental activities (3,859,179) (2,964,374) (1,620,496) (1,974,287) (8,404,561) (3,828,106) (1,313,929) (8,395,337) (2,166,271) 1,368,938 Business-type activities 4,448,995 132,986 (253,629) (3,028,844) 1,465,169 818,809 1,518,509 889,439 1,374,767 3,516,360 Total Primary Government (3,726,193) $ 1,484,621 $ (1,874,125) $ (5,003,131) $ (6,939,392) $ (3,009,297) $ 204,580 $ (7,505,898) $ (791,504) $ $ 4,885,298 Fiscal Year

CITY OF BARSTOW
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
147

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Packet Pg. 241
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General Fund:

ReservedNonspendable* $ 5,819,857 $ 5,391,889 $ 10,843,398 $ 8,680,778 $ 7,619,282 $ 5,183,492 $ 8,111,586 $ 9,955,211 $ 8,002,559 $ 6,651,670 Restricted* - - - - - - - - - -
Assigned* - - - - - - 4,406,560 - 4,438,404 4,438,404
Unreserved/Unassigned* 22,749,055 21,445,217 14,466,701 12,063,100 9,222,550 9,163,739 5,843,014 (479,717) 5,218,191 12,237,711 Total General Fund $ 26,837,106 28,568,912 $ 25,310,099 $ 20,743,878 $ 16,841,832 $ 14,347,231 $ 13,954,600 $ 13,882,054 $ 17,659,154 $ $ 23,327,785All Other Governmental Funds:

ReservedNonspendable* $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -Restricted* 15,283,195 6,266,281 2,269,521 1,941,169 2,122,945 2,232,689 4,376,375 4,856,154 2,060,032 2,652,011 Assigned* - - - - - - - - -
Unreserved/Unassigned*, reported in:

Special revenue funds (229,905) (4,178,949) (1,203,369) (3,645,638) (4,363,879) (5,509,987) (8,192,534) (8,168,382) (6,784,541) (10,311,199) Debt Service - - - - - - - - - -
Capital projects funds - - - - - - - - - -
Total all other governmental funds 15,053,290 $ $ 2,087,332 $ 1,066,152 $ (1,704,469) $ (2,240,934) $ (3,277,298) $ (3,816,159) $ (3,312,228) $ (4,724,509) $ (7,659,188) Fiscal Year

CITY OF BARSTOW
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Source: Barstow Finance Department* FY11 Implementation of GASB 54 Fund Balance Classifications.**The Hospital Fund for FY09 & FY10 was not included with the General Fund balances but shown as a separate special revenue fund. For comparison purposes, the Hospital Fund (now labeled General Fund II), is combined with the General Fund.. 148

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Packet Pg. 242
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Revenues:

Taxes $ 19,873,288 $ 18,558,246 $ 18,540,422 $ 19,035,503 $ 19,265,710 $ 20,748,728 $ 22,592,237 $ 26,994,270 $ 31,071,466 $ 34,961,386Licenses and permits 204,981 472,222 429,256 509,323 574,297 561,068 490,306 442,883 536,798 430,332Fines and forfeitures 104,690 142,409 125,915 140,692 216,117 78,862 114,564 132,885 89,923 163,033Rental income - - - - - - - - - -From other agencies 3,907,154 5,075,232 9,278,029 6,713,437 5,161,172 7,365,874 6,051,941 5,818,278 5,535,566 5,625,545Charges for services 1,099,480 750,382 1,281,351 808,528 712,690 655,742 1,053,338 444,041 328,465 1,003,759Use of Money and Property 328,226 768,427 586,238 579,736 430,896 350,328 924,400 354,439 1,084,648 154,154Other 71,385 82,362 115,621 80,491 68,327 136,635 472,340 352,124 592,683 370,710 Total Revenues 25,589,204 25,849,280 30,356,832 27,867,710 26,429,209 29,897,237 31,699,126 34,538,920 39,239,549 42,708,919 Expenditures
Current:

General government 3,061,475 2,882,514 2,934,731 3,350,641 3,633,918 3,197,895 3,964,134 3,271,395 5,750,679 16,070,310Public safety 13,427,720 13,473,842 14,493,181 14,032,923 14,419,752 15,862,429 17,253,463 18,655,220 18,784,049 35,711,833Public works 3,481,396 3,108,045 3,050,005 3,274,837 3,418,593 3,321,773 3,162,077 3,854,666 5,042,790 5,467,331Recreation 1,520,643 2,333,991 2,380,982 2,541,381 2,575,293 2,628,551 2,429,324 2,188,673 1,007,100 1,487,939Community development 2,552,355 2,147,003 2,427,110 2,573,815 2,839,218 2,609,936 2,555,676 2,626,193 1,605,860 1,981,876 Debt service: - - - - - - - - - -
Principal retirement 1,070,000 - 1,100,000 1,145,000 1,190,000 1,249,026 1,290,000 1,826,578 2,114,295 155,368Interest and fiscal charges 447,390 386,172 356,970 311,543 262,775 212,818 167,854 112,835 163,912 877,959 Capital Outlay 7,233,394 15,212,059 6,162,422 6,929,898 2,652,301 4,176,662 3,372,692 1,890,389 2,532,983 6,843,748 Total Expenditures 31,724,373 40,613,626 32,905,401 34,160,038 30,991,850 33,259,090 34,195,220 34,425,949 37,001,668 68,596,364Excess (Deficiency) of Revenues Over (Under) Expenditures (6,135,169) (14,764,346) (2,548,569) (6,292,328) (4,562,641) (3,361,853) (2,496,094) 112,971 2,237,881 (25,887,445) Other financing sources (uses):

Transfers in 5,596,067 13,715,655 5,401,533 7,939,085 3,486,269 4,950,785 4,645,038 4,667,368 8,189,791 38,734,738Transfers out (5,596,067) (13,715,655) (5,401,533) (9,288,600) (3,486,269) (4,950,785) (4,645,038) (4,667,368) (8,189,791) (38,993,131)Proceeds from sale of assets 23,296 33,374 382 24,332 32,306 - 720,188 318,414 126,938 -Capital leases 651,548 33,208 - 124,130 - 642,996 - - - -Issuance of bonds 9,770,000 - - - - - - - 28,415,878 -Issuance premium 901,999 - - - - - - - - -Proceeds from leases - - - - - - - - 463,912 -Extraordinary loss on dissolution of RDA - - - - - - - - - -Transfer of residual equity due to termination - - 280,669 - - - - - - - Total Other Financing Sources (Uses) 11,346,843 66,582 (1,044,514) 382 124,130 675,302 720,188 318,414 126,938 28,621,397Net Change in Fund Balances $ 5,211,674 ########## (2,548,187) $ $ (7,336,842) $ (4,438,511) $ (2,686,551) $ (1,775,906) $ 431,385 $ 2,364,819 $ 2,733,952 Debt service as a percentage of noncapital expenditures 0.7% 5.7% 5.4% 5.3% 5.1% 5.0% 4.7% 6.0% 6.6% 1.7% Fiscal Year

CITY OF BARSTOW
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
149

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Packet Pg. 243
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Fiscal Year
Ended SBE City
June 30 Secured Unsecured Nonunitary Net Value % Change 2013 1,092,408,332 $ 104,914,213 $ 2,165,193 $ 1,199,487,738 $ -1.11% 2014 1,039,983,380 102,817,129 677,094 1,143, 477,603 -4.67% 2015 1,051,514,240 103,609,217 562,232 1,155, 685,689 1.07% 2016 1,075,574,231 100,176,764 1,091,097 1,176, 842,092 1.83% 2017 1,179,227,750 92,848,517 1,090,047 1,273, 166,314 8.18% 2018 1,199,023,057 87,038,753 1,174,083 1,287, 235,893 1.11% 2019 1,277,320,622 97,633,037 1,100,258 1,376, 053,917 6.90% 2020 1,364,148,974 96,231,522 1,041,131 1,461, 421,627 6.20% 2021 1,406,623,300 99,619,193 986,567 1,507, 229,060 3.13% 2022 1,519,793,070 97,859,589 891,005 1,618, 7.39% 543,664 Source: HdL Coren & Cone/San Bernardino Co Assessor 2012/13-2021/22 Combined Tax Rolls *Exempt values are not included in Total Assessed Value.

City of Barstow
Last Ten Fiscal Years
Assessed Value of Taxable Property

CITY OF BARSTOW
150

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Packet Pg. 244 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Assessed Value of Taxable Property by Class
Fiscal
Year
Residential
Property
Commercial
Property
Industrial
Property Vacant Land
SBE Non
Unitary Unsecured Other
Total Taxable
Assessed Value
(a)
Total
Direct
Tax Rate
2012-13 520,704,582 $ 354,140,448 $ 30,209,573 $ 173,103,339 $ 2,165,193 $ 104,914,213 $ 14,250,390 $ 1,199,487,738 $ 0.404% 2013-14 504,674,199 342,399,149 29,304,358 150,618,871 102,817,129 677,094 12,986,803 1,143,477,603 0.150% 2014-15 525,855,023 344,691,557 29,536,256 99,024,673 103,609,217 562,232 52,406,731 1,155,685,689 0.150% 2015-16 541,740,544 352,020,034 28,283,445 100,095,186 1,091,097 100,176,764 53,435,022 1,176,842,092 0.150% 2016-17 558,991,827 436,522,540 28,978,583 100,797,408 1,090,047 92,848,517 53,937,392 1,273,166,314 0.150% 2017-18 572,637,923 442,244,817 29,637,912 101,055,206 1,174,083 87,038,753 53,447,196 1,287,235,890 0.150% 2018-19 601,437,825 489,871,146 29,041,847 103,502,172 1,100,258 97,633,037 53,467,632 1,376,053,917 0.150% 2019-20 651,254,179 512,323,358 30,132,457 115,105,159 1,041,131 96,231,522 55,333,821 1,461,421,627 0.180% 2020-21 675,586,704 541,992,444 28,785,991 104,526,446 986,567 99,619,193 55,731,715 1,507,229,060 0.179% 2021-22 708,405,523 562,837,351 34,196,759 101,079,158 891,005 97,859,589 113,274,279 1,618,543,664 0.179% Source: HdL Coren & Cone/San Bernardino Co Assessor 2012/13-2021/22 Combined Tax Rolls Notes:
(a) Exempt values are not included in Total Assessed Value.

Last Ten Fiscal Years
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
$1,500,000
FY-09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 $1,000,000,000
$1,100,000,000
$1,200,000,000
$1,300,000,000
$1,400,000,000
$1,500,000,000
$1,600,000,000
$1,700,000,000
FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 151

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Packet Pg. 245 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Direct & Overlapping (2) Tax Rates
Basic Levy (1) 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 Barstow Unified School Bond 0.0393 0.0370 0.0474 0.0329 0.0394 0.0308 0.1245 0.0451 0.0844 0.0705Mojave Water Agency 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 Total Direct & Overlapping Rates $ 1.20680 1.20450$ 1.21490$ 1.20040$ 1.20690$ 1.19830$ 1.29200$ 1.21260$ $ 1.25190 $ 1.23800 City's Share of 1% Levy Per Prop 13 (3) 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974General Obligation Debt Rate Redevelopment Rate (4) 1.0000 N/A N/A N/A N/A N/A N/A N/A N/A N/A Total Direct Rate (5) 0.40408 0.14996 0.14998 0.15012 0.15012 0.15015 0.15016 0.18054 0.17982 0.17928Source: San Bernardino County Assessor/Hdl, Coren & Cone Fiscal Year

CITY OF BARSTOW
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
NOTE:(1) In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values of any voter approved bonds.(2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.(3) City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. ERAF general fund tax shifts may not be included in tax ratio figures. (4) Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012/13 and years thereafter.(5) Total Direct Rate is the weighted average of all individual direct rates appled to the City. Beginning in 2013/2014 the Total Direct Rate no longer includes revenue generated from teh former redevelopment tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012/13. for the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue.
152

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Packet Pg. 246
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive 2021-22 % of
Property Owner Primary Land Use Assessed Valuation Total (1) 1 FRO2MO Barstow LLC Shopping Center $ 121,173,524 7.49% 2 Golden State Water Company Utility Company 59,635,346 3.68% 3 Hospital of Barstow Hospital 49,535,457 3.06%
4 Walmart Inc. Commercial Store 31,802,014 1.96%
5 TVL Properties LLC Supermarket 13,592,402 0.84%
6 Pilot Travel Centers LLC Travel Center 12,937,138 0.80% 7 Lee Family Irrevocable Trust Hotelier 12,862,853 0.79% 8 Fred and Robin Rosenberg Family LP Commercial Properties 12,589,109 0.78% 9 Global Resorts Hotelier 12,134,910 0.75%
10 Desert Heights LP Apartments 12,020,864 0.74%
$338,283,617 20.90%
(1) 2020-21 Local Secured Assessed Valuation: $1,618,543,664 Source: San Bernardino County Assessor/Hdl, Coren & Cone

CITY OF BARSTOW
Largest 2021-22 Local Taxpayers
153

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Packet Pg. 247 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Owner** Value Value Value Value
Barstow Outlet LLC $ 0. - 00% 10,424,883 $ 0.87% 0.00%
CB Time LLC 0.00% - 11,039,982 0.92%
Desert Heights LLC 0.74% - 12,020,864 0.00%
Fred and Robin Rosenberg Family Limited 0.78% - 12,589,109 0.00% FRO2MO Barstow LLC 7.49% - 121,173,524 0.00%
Global Resorts Inc. 12,134,910 0.75% - 0.00%
Golden State Water Company 3.68% - 59,635,346 0.00%
Home Depot USA Inc. 0.00% - 10,885,219 0.91%
Hospital of Barstow Inc 3.06% 49,535,457 42,114,201 3.51% Hospitality Express II LLC 0.00% - 9,684,863 0.81%
Lee Family Irrevocable Trust 0.79% - 12,862,853 0.00%
Meruelo Maddux Properties 0.00% - 10,162,159 0.85%
Pilot Travel Center LLC 0.80% 12,937,138 12,639,083 1.05% Tan and Eap Enterprises LLC 0.00% - 9,185,751 0.77%
Tanger Properties LP 0.00% - 25,103,634 2.09%
TVL Properties 0.84% - 13,592,402 0.00%
Walmart Real Estate Business Trust 1.96% 31,802,014 13,540,620 1.13% TOTAL OF TOP TEN: $ 338,283,617 20.90% 154,780,395 $ 12.90% CITY TOTAL $ 1,199,487,738 1,618,543,664 $
**Listed alphabetically
Source: Hdl Coren & Cone-San Bernardino County Assessor

CITY OF BARSTOW
2022 2013
Current Year and Nine Years Ago
Principal Property Tax Payers
154

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Packet Pg. 248 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Fiscal Taxes Levied Collected in
Year Ended for the Percent Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years Amount of Levy 2013 $ 4,587,850 $ 4,415,853 96% 182,397$ $ 4,598,250 100% 2014 4,511,674 4,410,513 98% 167,577 4,578,090 101%
2015 4,598,336 4,506,775 98% 103,403 4,610,178 100%
2016 4,730,324 4,634,977 98% 72,106 4,707,083 100%
2017 4,806,434 4,729,391 98% 72,314 4,801,705 100%
2018 4,812,206 4,753,763 99% 57,650 4,811,413 100%
2019 4,980,727 4,901,322 98% 50,063 4,951,385 99%
2020 5,241,332 5,145,125 98% 55,887 5,201,012 99%
2021 5,365,780 5,355,407 100% 45,036 5,400,443 101%
2022 5,528,046 5,491,897 99% - 5, 491,897 99%
Source: San Bernardino Auditor-Controller Recorder
Includes Barstow Park & Recreation and Barstow Fire Protection District Collected within the
Fiscal Year of Levy Total Collections to Date
City of Barstow
Property Tax Levies and Collections
Last Ten Fiscal Years
155

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Packet Pg. 249 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Business Name Business Category
7 Eleven Service Stations
Arco AM PM Service Stations
Arco AM PM Service Stations
Barstow 76 Service Stations
Chevron Service Stations
Circle K Service Stations
Coach Women's Apparel
Del Taco Quick-Service Restaurants
Food 4 Less Grocery Stores
Home Depot Building Materials
In N Out Burger Quick-Service Restaurants
Lenwood Arco Service Stations
Loves Travel Stop 374 Service Stations
Marshalls Family Apparel
McDonalds Quick-Service Restaurants
Mobil Service Stations
Mojave Ford/Nissan of Barstow New Motor Vehicle Dealers Mojave Toyota Chrysler Dodge Jeep Ram New Motor Vehicle Dealers Nike Shoe Stores
Pilot Travel Center Service Stations
Shell Service Stations
Stater Bros Grocery Stores
Terrible Herbst Service Stations
Travelcenters of America Service Stations
Walmart Discount Dept Stores
Percent of Fiscal Year Total Paid by Top 25 Accounts = 68.35% Period: July 2021 Through June 2022
For the Fiscal Year 2022
Top 25 Sales Tax Producers (Alphabetically)

CITY OF BARSTOW
Source: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office, The HdL Companies
156

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Packet Pg. 250 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Business Name Business Category
Arco Service Stations
Arco AM PM Service Stations
Barstow Shell Service Stations
Calvin Klein Family Apparel
Calvin Klein Family Apparel
Chevron Service Stations
Circle K Service Stations
Coach Women's Apparel
Food 4 Less Grocery Stores
Home Depot Building Materials
In N Out Burgers Quick-Service Restaurants
Loves Travel Stop Service Stations
McDonalds Quick-Service Restaurants
Michael Kors Family Apparel
Pilot Travel Center Service Stations
Ralph Lauren Family Apparel
Shell Service Stations
Soutar's Chrysler Dodge Jeep Ram & Toyota New Motor Vehicle Dealers Soutar's Ford/Nissan New Motor Vehicle Dealers
Terrible Herbst Service Stations
Travelcenters of America Service Stations
Union 76 Service Stations
Valero Service Stations
Valmont Newmark Heavy Industrial
Walmart Discount Dept Stores
Percent of Fiscal Year Total Paid by Top 25 Accounts = 69.34% Period: July 2012 thru June 2013
For the Fiscal Year 2013
Top 25 Sales Tax Producers (Alphabetically)

CITY OF BARSTOW
Source: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office, The HdL Companies
157

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Packet Pg. 251 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Apparel Stores $ 133,682 136,098 $ 132,209 $ 130,388 $ 131,088 $ 126,811 $ 121,533 $ 107,173 $ $ 57,128 $ 69,274Food Stores 18,756 11,696 27,229 25,860 25,047 25,129 27,425 26,153 23,631 24,351Eating & Drinking Places 73,539 74,615 78,985 81,755 86,384 88,812 89,813 93,163 81,758 108,477Auto Dealers & Supplies 27,340 30,721 27,153 36,460 41,143 38,711 35,987 35,918 36,184 44,714Service Stations 292,409 285,795 301,169 262,870 251,792 251,447 273,462 260,683 201,183 279,849Other Retail Stores 101,714 101,423 103,093 102,123 100,869 107,020 110,750 112,212 131,828 150,468All Other Outlets 86,319 95,203 86,873 80,763 83,181 88,364 93,587 100,384 120,087 130,257Total $ 733,759 735,551 $ 756,711 $ 720,219 $ 719,504 $ 726,294 $ 752,557 $ 735,686 $ $ 651,799 $ 807,390 Source: State of California Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office and The Hdl CompaniesNote: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternate information regarding the sources of the City's revenues.

Fiscal Year

CITY OF BARSTOW
Taxable Sales by Category
Last Ten Calendar Years (in thousands of dollars)
Adjusted for Economic Data
158

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Packet Pg. 252
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Fiscal Year Pension Lease Total Wastewater Wastewater Total Total Percentage Debt Ended Obligation Revenue Measure I Financing Governmental Certificates of Financing Business-type Primary of Personal Per June 30 Bonds Bonds TRIP Agreements Activities Participation Agreements Activities Government Income 1 Capita 1 2013 $ - $ - $ 10,671,999 $ 3,337,511 $ 14,009,510 $ 1,766,808 $ 1,968,975 $ 3,735,783 $ 17,745,293 3.76% $ 7662014 - 9, - 849,249 2,874,809 12,724,058 1,500,766 1,757,803 3,258,569 15,982,627 3.58% 6862015 - 8, - 276,499 2,574,443 10,850,942 1,225,279 1,544,289 2,769,568 13,620,510 2.99% 5852016 - 7, - 018,749 2,092,667 9,111,416 935,472 1,312,813 2,248,285 11,359,701 2.61% 4662017 - 5, - 715,999 1,625,443 7,341,442 636,157 1,096,638 1,732,795 9,074,237 2.14% 3742018 - 4, - 363,249 1,825,131 6,188,380 327,402 887,323 1,214,725 7,403,105 1.87% 3032019 - 2, - 960,499 1,195,399 4,155,898 - 598,645 598,645 4,754,543 1.10% 1972020 - 1, - 507,749 1,027,235 2,534,984 - 349,491 349,491 2,884,475 0.62% 1192021 - - 1, - 594,224 1,594,224 - 47,057 47,057 1,641,281 0.35% 682022 8, 20,170,000 - 245,878 1,275,983 29,691,861 - - - 29,691,861 6.05% 1,178 1 These ratios are calculated using personal income and population for the prior calendar year
Governmental Activities Business-type

CITY OF BARSTOW
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
159

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Packet Pg. 253
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Fiscal Year General Percent of
Ended Obligation Assessed Per
June 30 Bonds Value 1 Capita
2013 0.00% - -
2014 - 0.00% -
2015 - 0.00% -
2016 - 0.00% -
2017 - 0.00% -
2018 - 0.00% -
2019 - 0.00% -
2020 - 0.00% -
2021 - 0.00% -
2022 - 0.00% -
Source: Barstow Finance Department
General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds (of which, the City has none). 1 Assessed value has been used because the actual value of taxable property is not readily available in the State of California. 2022 Net Assessed Value is $1,618,543,664. 2 The 2021 population of the City of Barstow is 25,202

CITY OF BARSTOW
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
160

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Packet Pg. 254 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672:
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Packet Pg. 255 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Assessed valuation $ 1,199,487,738 $ 1,143,477,603 $ 1,155,685,689 $ 1,176,842,092 $ 1,273,166,314 $ 1,287,235,890 $ 1,376,053,917 $ 1,461,421,627 $ 1,507,229,060 $ 1,618,543,664 Conversion percentage 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% Adjusted assessed valuation 299,871,935 285,869,401 288,921,422 294,210,523 318,291,579 321,808,973 344,013,479 365,355,407 376,807,265 404,635,916 Debt limit percentage 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% Debt limit 44,980,790 42,880,410 43,338,213 44,131,578 47,743,737 48,271,346 51,602,022 54,803,311 56,521,090 60,695,387 Total net debt applicable to limit:Legal debt margin $ 44,980,790 $ 42,880,410 $ 43,338,213 $ 44,131,578 $ 47,743,737 $ 48,271,346 $ 51,602,022 $ 54,803,311 $ 56,521,090 $ 60,695,387 Total debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Source: Barstow Department of Finance
County Tax Assessor's Office
Fiscal Year
The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

CITY OF BARSTOW
Legal Debt Margin Information
Last Ten Fiscal Years
162

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Packet Pg. 256
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Fiscal Year
Ended Tax Debt Service (1)
Principal and
June 30 Increment (1) Interest Coverage
2013 - - -
2014 - - -
2015 - - -
2016 - - -
2017 - - -
2018 - - -
2019 - - -
2020 - - -
2021 - - -
2022 - - -
Source: Barstow Finance Department
Note: Details regarding the city's outstanding debt can be found in the notes to the financial statements. Operating expenses do not include interest or depreciation expenses. (1) Amounts have been rounded to the nearest thousand.

Tax Allocation Bonds
Last Ten Fiscal Years
Pledged-Revenue Coverage

CITY OF BARSTOW
163

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Packet Pg. 257 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Calendar Population Personal Income Per Capita Unemployment Median Age % of Pop 25+ with High
School Degree
% of Pop 25+ with
Bachelor's Degree
Year (1) (in thousands) Income Rate (2) Median Age High School Degree Bachelor's Degree 2012 $ 23,168 $ 471,330 $ 20,344 12.0% 33.3 81.0% 9.2%
2013 $ 23,292 $ 447,043 $ 19,193 10.5% 32.9 79.8% 9.7%
2014 $ 23,265 $ 455,250 $ 19,568 7.5% 33.7 82.4% 10.6%
2015 $ 24,360 $ 435,931 $ 17,895 6.0% 31.2 80.3% 11.8%
2016 $ 24,248 $ 423,134 $ 17,450 5.3% 30.2 79.8% 11.5%
2017 $ 24,411 $ 396,041 $ 16,332 6.9% 29.3 77.3% 11.7%
2018 $ 24,150 $ 430,713 $ 17,834 5.9% 30.0 78.4% 11.7%
2019 $ 24,268 $ 463,700 $ 19,107 5.2% 29.8 79.3% 11.3%
2020 $ 24,205 $ 471,728 $ 19,488 11.4% 30.1 78.2% 9.2%
2021 $ 25,202 $ 490,979 $ 19,481 9.5% 30.3 81.4% 10.5%
Sources: HdL, Coren & Cone
(1) Population: California State Department of Finance(2) Unemployment Data: California Employment Development Department

CITY OF BARSTOW
Demographic and Economic Statistics
Last Ten Calendar Years

0.0%2.0%4.0%6.0%8.0%

10.0%12.0%14.0%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Unemployment Rate
$16,000$16,500$17,000$17,500$18,000$18,500$19,000$19,500$20,000$20,500$21,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Personal Income per Capita
164

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Packet Pg. 258
Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive 165

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Packet Pg. 259 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General government* 13 21 15 17 16 16 16 26.5 24.5 24.5 Police Safety
Sworn 37 41 37 38 38 37 38 46 46 46
Non-Sworn 17 13 16 19 19 18 18 20 20 20
Fire Safety**
Sworn 23 23 23 28 20 20 20 27 28 28
Non-Sworn 1 1 1 1 1 1 1 12 2
Recreation 16 18 14 17 17 17 17 11 2.5 2.5
Community Service 36 31 33 26 21 21 24 23 29 29
Community Development 10 10 12 10 16 15 10 11 7 7
Solid Waste 2 2 3 1 1 1 1 1 11
Wastewater 8 9 9 11 11 11 10 11 11 11
Transit 1 1 - - - - - - - -
Total 164 163 167 160 170 157 155 177.5 171 171
* Includes 7 Elected Officials
**Fire District added November 17, 2010
Source: City of Barstow Adopted Budget-Authorized Positions

CITY OF BARSTOW
Full-Time and Part-Time City Employees
by Function
Last Ten Fiscal Years
166

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Packet Pg. 260 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Police:

Arrests 2,959 2,911 2,672 2,762 2,625 2463 2410 2235 2198 1937 Parking citations issued 489 522 266 286 501 408 299 1110 579 1191 Fire Services:

Fire Calls 199 140 222** 242 311 212 340 576 499 426
Medical Aid Calls 3,452 3,636 4,079** 4,597 5,380 4031 5165 5351 5118 5112 Parks and recreation:

Number of recreation classes 14 14 14 14 14 10 10 6 13 19 Number of facility rentals 68 139 99 85 64 52 50 6 27 60 Sewer:

New connections 4 2 5 4 4 5 8 6 30 5
Average/Millions of
Gallons Sewage Treatment 2.11 2.11 2.11 1.98 2.03 2.06 2.13 2.15 2.19 2.23 Building Department:

Permits 870 533 879 720 1,106 905 710 657 686 780
Fire Permits
Fire Permits * * 61 - - - - - - -
Construction Fire Permits# 88 99 94 93 97 78 73
Annual Permit to Operate# 323 347 335 323 287 313 323
Source: City of Barstow
* Data not available
**The City of Barstow assumed dispatching services from County of San Bernardino. Incident tracking has changed due to enhanced software.
# Permits now processed and tracked through the Building & Planning Department of the City of Barstow.

Fiscal Year

CITY OF BARSTOW
Operating Indicators
by Function
Last Ten Fiscal Years
167

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Packet Pg. 261 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Police:

Stations 2 2 2 2 2 2 2 2 2 2
Fire District **
Stations 3 3 3 3 3 3 3 3 3 3
Public Works:

Streets (miles) 91 91 91 91 91 91 91 91 104.4 104.4
Streetlights 1,081 1,081 1,081 1,081 1,081 1,081 1,081 1,053 1,053 1,053 Traffic signals 22 21 22 22 22 22 22 22 22 22
Parks and Recreation:

Parks 10 10 10 10 10 10 10 10 10 10
Community pools 1 1 1 1 1 1 1 1 1 1
Community centers 3 3 3 3 3 3 3 3 3 3
Wastewater:

Sanitary sewers (miles) 117 117 113 113 113 113 113 123 123 123 Storm sewers (miles) 16 15 16 16 16 16 16 16 16 16
Maximum daily treatment capacity
(millions of gallons per day) 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 Source: City of Barstow
* Data not available
**Fire District added November 17, 2010

CITY OF BARSTOW
Capital Asset Statistics
by Function
Last Ten Fiscal Years
168

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Packet Pg. 262 Attachment: City of Barstow FY 22 ACFR Final 1-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report)

Lance, Soll & Lunghard, LLP 203 N. Brea Blvd., 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 Honorable Mayor and Members of the City Council
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, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Barstow, California (the “City”), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 18, 2023.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’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 City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’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 or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’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. 263 Attachment: City of Barstow Report on IC Final 01-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) To the Honorable Mayor and Members of the City Council
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 City’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 City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Brea, California
January 18, 2023

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Packet Pg. 264 Attachment: City of Barstow Report on IC Final 01-20-23 (5276 : City of Barstow Annual Comprehensive Financial Report) Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
Finance
Heidy Riley
Audit
Doc ID: 5282

AGENDA ITEM
AGENDA MATTER:

BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2022
EXECUTIVE SUMMARY:

The City of Barstow's Fire Protection District Basic Financial Statements for the year ended June 30, 2022, will be presented to the Board by Kelly Telford, 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, 2022 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, Kelly Telford, will present the financial statements to the Board at the February 6, 2023, Council/Board meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the following action:

1. Receive and file the City of Barstow's Fire Protection District Basic Financial Statements for the year ended June 30, 2022.
7 Packet Pg. 265

BARSTOW FIRE PROTECTION DISTRICT
JUNE 30, 2022

BASIC FINANCIAL STATEMENTS AND
INDEPENDENT AUDITORS’ REPORT

7.a
Packet Pg. 266 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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(

7.a
Packet Pg. 267 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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 )25<($5(1'('-81(
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),1$1&,$/6(&7,21
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%XGJHWDU\%DVLVRI$FFRXQWLQJ 6WDWHPHQWRI5HYHQXHV([SHQGLWXUHVDQG&KDQJHVLQ)XQG%DODQFHV± %XGJHWDQG$FWXDO±*HQHUDO)XQG 6FKHGXOHRI3URSRUWLRQDWH6KDUHRIWKH1HW3HQVLRQ/LDELOLW\ 6FKHGXOHRI3ODQ&RQWULEXWLRQV±3HQVLRQ 6FKHGXOHRI&KDQJHVLQWKH1HW23(%/LDELOLW\DQG5HODWHG5DWLRV 6FKHGXOHRI&RQWULEXWLRQV±23(% ,QGHSHQGHQW$XGLWRUV¶5HSRUWRQ,QWHUQDO&RQWURO2YHU)LQDQFLDO5HSRUWLQJ DQGRQ&RPSOLDQFHDQG2WKHU0DWWHUV%DVHGRQDQ$XGLWRI)LQDQFLDO6WDWHPHQWV 3HUIRUPHGLQ$FFRUGDQFHZLWKGovernment Auditing Standards

7.a
Packet Pg. 268 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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”) as of and for the year ended June 30, 2022, 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 as of June 30, 2022, 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), 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 Standards 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 audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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 $4,996,364 in the General Fund and a deficit net position of $18,754,349 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.

7.a
Packet Pg. 269 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
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 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 financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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 GAAS, Government Auditing Standards, and the State Controller’s Minimum Audit 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, Government Auditing Standards, and the State Controller’s Minimum Audit 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 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.
2 7.a
Packet Pg. 270 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
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 ratios, 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 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 January 18, 2023 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
January 18, 2023
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Packet Pg. 271 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) %$6,&),1$1&,$/67$7(0(176
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Packet Pg. 272 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) *29(510(17:,'(),1$1&,$/67$7(0(176
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Packet Pg. 273 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

STATEMENT OF NET POSITION
Governmental
Activities
Assets:

Cash and investments $ 222,417
Receivables:

Accounts 71,535
Leases 245,162
Capital assets not being depreciated/amortized 45,129
Capital assets, net of depreciation/amortization 604,486 Total Assets 1,188,729
Deferred Outflows of Resources:

Deferred employer pension contributions 2,141,231
Deferred employer OPEB contributions 45,608
Deferred outflow - pension 7,326,724
Deferred outflow - OPEB 375,326
Total Deferred Outflows of Resources 9,888,889
Liabilities:

Accounts payable 215,698
Accrued liabilities 257,226
Leases payable, due within one year 17,809
Due to other governments 4,817,392
Compensated absences, due within one year 172,512
Noncurrent liabilities:

Leases payable, due in more than one year 7,267
Compensated absences, due in more than one year 258,769 Net pension liability 8,433,660
Net OPEB liability 3,978,279
Total Liabilities 18,158,612
Deferred Inflows of Resources:

Deferred inflow - pension 10,719,675
Deferred inflow - OPEB 708,513
Deferred inflow - leases 242,688
Total Deferred Inflows of Resources 11,670,876
Net Position:

Net investment in capital assets 649,615
Unrestricted (19,401,485)
Total Net Position $ (18,751,870)
JUNE 30, 2022
See Notes to Financial Statements.
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Packet Pg. 274 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2022
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

Public safety $ 16,800,899 $ 12,008,685 $ 88,901 $ (4,703,313) - $ Total Governmental Activities 16,800,899 12,008,685 88,901 - (4,703,313) Total Primary Government $ 16,800,899 $ 12,008,685 $ 88,901 $ (4,703,313) - General Revenues:

Taxes:

Property taxes, levied for general purpose 5,247,931
Use of money and property 53,707
Total General Revenues 5,301,638
Change in Net Position 598,325
Net Position at Beginning of Year (19,350,195)
Net Position at End of Year (18,751,870) $
Program Revenues
See Notes to Financial Statements.
7 7.a
Packet Pg. 275 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) )81'),1$1&,$/67$7(0(176
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Packet Pg. 276 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2022
General
Assets:

Cash and investments $ 222,417
Receivables:

Accounts 71,535
Leases 245,162
Total Assets $ 539,114
Liabilities:

Accounts payable $ 215,698
Accrued liabilities 257,226
Leases payable
Due to City of Barstow 4,817,392
Total Liabilities 5,290,316
Deferred Inflows of Resources:

Leases 242,688
Total Deferred Inflows of Resources 242,688
Fund Balances:

Unassigned (4,993,890)
Total Fund Balances (4,993,890)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 539,114
See Notes to Financial Statements.
9 7.a
Packet Pg. 277 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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, 2022
Fund balances of governmental funds $ (4,993,890)
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. 649,615
Leases payable and compensated absences
that have not been included in the governmental fund activity:

Leases payable $ (25,076)
Compensated Absences (431,281) (456,357)
Employer contributions for pension were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 2,141,231
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 45,608
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 $ 7,326,724
Deferred outflows of resources - OPEB 375,326
Deferred inflows of resources - pension (10,719,675)
Deferred inflows of resources - OPEB (708,513) (3,726,138) Long-term liabilities are not due and payable in the current period and therefore they are not reported in the funds:

Net OPEB obligation (3,978,279)
Net pension liability (12,411,939) (8,433,660)
Net Position of Governmental Activities $ (18,751,870)
See Notes to Financial Statements.
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Packet Pg. 278 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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, 2022
General
Revenues:

Taxes $ 5,247,931
Licenses and permits 1,866
Intergovernmental 88,901
Received from City of Barstow 11,868,580
Use of money and property 53,707
Miscellaneous 138,239
Total Revenues 17,399,224
Expenditures:

Current - public safety
Salaries and benefits 15,580,063
Services and supplies 1,505,368
Capital outlay 258,353
Total Expenditures 17,343,784
Excess (Deficiency) of Revenues
Over (Under) Expenditures 55,440
Fund Balances
Beginning of year (5,049,330)
End of Year $ (4,993,890)
See Notes to Financial Statements.
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Packet Pg. 279 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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, 2022
Net change in fund balances - total governmental funds $ 55,440 Amounts reported for governmental activities in the statement of activities are different because:

Depreciation (22,080)
Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

Proceeds from debt issuances are reported as a revenue in the governmental funds, but the issuance increases long-term liabilities in the statement of net position.

Lease payments $ 17,775
Lease issuance (42,851) (25,076)
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. (70,262)
Employer contributions for pension were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. 1,260,035
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. (599,732)
Change in Net Position of Governmental Activities $ 598,325 See Notes to Financial Statements.
12 7.a
Packet Pg. 280 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) 127(672%$6,&),1$1&,$/67$7(0(176
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Packet Pg. 281 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
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. 282 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
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 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. 283 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
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, 2022, 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:
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Packet Pg. 284 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) Buildings 50 years
Infrastructure and improvements other than buildings 10-100 years Machinery and equipment 3-15 years
Right-to-use leased assets Shorter of the leased
asset’s useful life or the
lease term
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, 2021, 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. 17 7.a
Packet Pg. 285 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) 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 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.

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.
l. Pensions
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 District’s San Bernardino County Employees’ Retirement Association (SBCERA) plan (Plan) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by 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.
m. Net Positions
In the government-wide financial statements, net position is classified in the following categories:

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. 18 7.a
Packet Pg. 286 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) 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.” 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, 2022, the portion of the District’s cash and investments pooled with the City is $222,417.

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, 2022, 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, 2022, no District investments were held by the same broker-dealer (counterparty) that was used by the District to buy the securities.
b. 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 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.
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Packet Pg. 287 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
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 c. 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, 2022. d. 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, 2022 consisted of property taxes and other local sources. All receivables are considered collectible in full.

General Fund
Accounts Receivable 71,535 $
20 7.a
Packet Pg. 288 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 4: Capital Assets
Balance at
July 1, 2021 Increases Decreases
Balance at
June 30, 2022
Non-depreciable/amortizable assets:

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

Buildings and improvements 2,093,869 - 2,093,869 -
Machinery and equipment 1,994,266 ( - 558,851) 1,435,415 Right-to-use leased assets - 42,850 - 42,850
Total depreciable/amortizable assets 4,088,135 42,850 (558,851) 3,572,134 Less accumulated depreciation/amortization:

Buildings and improvements 1,777,495 19,010 1,796,505 - Machinery and equipment 1,684,074 28,151 (558,851) 1,153,374 Right-to-use leased assets - 17,769 - 17,769
Total accumulated depreciation/amortization 3,461,569 64,930 (558,851) 2,967,648 Total depreciable/amortizable assets, net 626,566 (22,080) 604,486 - Total capital assets $ 671,695 $ (22,080) $ 649,615 - $ Note 5: Accounts Payable and Accrued Liabilities
Accounts payable and accrued liabilities at June 30, 2022, consisted of the following:

General Fund
Salaries and Benefits $ 257,226
Other 215,698
Total $ 472,924
Note 6: Long-Term Liabilities
Long-term liabilities consisted of the following:

Balance
June 30, 2021 Additions Deletions
Balance
June 30, 2022
Due Within
One Year
Due in More
Than One Year
Compensated absences 361,019 $ 236,589 $ (166,327) $ 431,281 $ 172,512 $ 258,769 $ 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, 2022, was $431,281.
21 7.a
Packet Pg. 289 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
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.

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.

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.
22 7.a
Packet Pg. 290 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 7: Retirement Plan (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 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. 23 7.a
Packet Pg. 291 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 7: Retirement Plan (Continued)
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. 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, 2021 were $2,029,361.

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, 2022, the District reported a net pension liability for its proportionate share of the net pension liability of the Plan of $8,433,660.

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, 2021, and the total pension liability for the Plans used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2021. The District’s proportionate of the net pension liability was based on the District’s share of all actual contributions, actuarially determined.
24 7.a
Packet Pg. 292 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 7: Retirement Plan (Continued)
The District’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2021 and 2022
were as follows:

Proportion - June 30, 2020 0.421%
Proportion - June 30, 2021 0.640%
Change - Increase (Decrease) 0.219%
For the year ended June 30, 2022, the District recognized pension expense of $881,196. At June 30, 2022, 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 2,141,231 $ $ - Changes of assumptions or other inputs 2,016,921 -
Changes in proportion and differences between the
employer's contribution and proportionate share of
contributions 4,801,890 (1,851,929)
Net differences between projected and actual earnings
on plan investments (8, - 817,296)
Difference between expected and actual experience in
the total pension liability 507,913 (50,450)
Total $ 9,467,955 $ (10,719,675)
$2,141,231 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, 2023. 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:

Deferred
Outflows/(Inflows)
2023 (422,498) $
2024 (250,503)
2025 (942,343)
2026 (2,222,876)
2027 445,269
Total (3,392,951) $
25 7.a
Packet Pg. 293 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 7: Retirement Plan (Continued)
Actuarial Assumptions – The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:

June 30, 2021
June 30, 2021
Entry - Age Actuarial Cost Method

7.25%

3.00%
General: 4.55% to 12.75% and Safety: 4.75% to 12.25
Contingent upon CPI increases with a 2% maximum

7.25%
Mortality rates are based on the Pub-2010 AmountWeighted Above-Median Mortality Table project generationally with the two-dimensional MP-2019
project scale. For healthy General members, the
General Healthy Retiree rates increased by 10% were
used. For healthy Safety members, the Safety Healthy
Retiree rates were used. For disabled General
members, the Non-Safety Disabled Retiree rates were
used. For disabled Safety members, the Safety
Disabled Retiree rates were used. For beneficiaries,
the General Contingent Survivor rates increased by
10% were used.
2 Varying by service, including inflation 3%
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, 2021. 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, 2021.

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 7.a
Packet Pg. 294 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 7: Retirement Plan (Continued)
The June 30, 2021 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%

3.50% 4.57%

3.50% 6.53%

2.00% -0.03%

11.00% 5.89%

7.00% 3.69%

5.00% 10.64%

16.00% 10.70%
100.00%
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
International Credit
Absolute Return
Real Assets
Private Equity
Total
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%
$ 15,743,811

7.25%
$ 8,433,660

8.25%
Net Pension Liability $ 2,453,035
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. 27 7.a
Packet Pg. 295 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
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 Benefits5 Inactive Employees Entitled to but not yet Receiving Benefits - Active Employees 22
Total 27
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, 2021 and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2021, based on the following actuarial methods and assumptions.

June 30, 2021
June 30, 2021
Entry - Age Normal Cost Method

2.20%

2.50%
Contributes full ADC
Varies by Entry Age and Service

3.00%

6.20%
MacLeod Watts Scale 2022 applied generationally
Healthcare Trend 5.8% in 2023, fluctuating to 3.9% by 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 7.a
Packet Pg. 296 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
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 1-5
Expected Real
Return Years 6+

49.00% 4.40% 4.50%

23.00% -1.00% 2.20%

20.00% 3.00% 3.90%

5.00% -1.80% 1.30%

3.00% 0.80% 1.20%

2.40%
N/A

6.30%

2.20%
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 2.5%.

Commodities
Assumed Long-Term Rate of Inflation
Asset Class
Global Equity
Fixed Income
Global Real Estate (REITs)
Treasury Inflation Protected Securities
Discount Rate
The discount rate used to measure the total OPEB liability was 2.20 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
$ 294,075 4,183,156 $ 3,889,081 $
- 573,551 573,551
- 127,973 127,973
60,152 (60,152)
208,292 208,292 -
33,966 - (33,966)
(33,966) (33,966) -
20,728 - (20,728)
- (111) 111
(705,883) (705,883) -
169,967 80,769 89,198
$ 4,353,123 $ 374,844 $ 3,978,279
Net Changes
Balance at June 30, 2022
Contribution - Employer
Benefit Payments
Net Investment Income
Administrative Expenses
Plan Experience
Charges in Assumptions
Differences Between Actual and Expected Experience
Increase (Decrease)
Balance at June 30, 2021
Change in the Year:

Service Cost
Interest on the Total OPEB Liability
29 7.a
Packet Pg. 297 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
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, 2021:
1% Decrease

1.20%
Current
Discount

2.20%
1% Increase

3.20%
Net OPEB Liability 4,937,017 $ 3,978,279 $ 3,251,165 $
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)
(10.72 years at June 30, 2021)
OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the measurement period ended June 30, 2021, the District recognized OPEB expense of $651,690. For the fiscal year ended June 30, 2022, the District reported deferred outflows of resources related to OPEB from the following sources:

Deferred Outflow
of Resources
Deferred Inflow
of Resources
$ - 45,608 $
(26,634) 289,793
(640,036) 85,533
- (41,843)
Total $ 420,934 $ (708,513)
Net Difference Between Projected and Actual
Earnings on Plan Investments
Changes of Assumptions
OPEB Contributions Subsequent to Measurement
Differences between expected and actual experience
30 7.a
Packet Pg. 298 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 8: Post-Employment Health Care Benefits (Continued) The $45,608 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2021 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2023. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Measurement
Period Ending
June 30:

Deferred
Outflows/(Inflows)
2023 $ (33,961)
2024 (33,482)
2025 (33,867)
2026 (35,865)
2027 (23,833)
Thereafter (172,179)
Total $ (333,187)
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 $4,996,364 and a deficit net position on the government-wide statements of $18,754,349 as of June 30, 2022.

In fiscal year 2022, the negative fund balance was actually reduced due to a positive net change of $52,966. 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 $5,247,931 million as opposed to a budget estimate of $4,888,400 million, or $359,531 higher. The budget for licenses and permits was $1,082, and actual receipts came in $784 over projections. Transfers in from Measure Q revenue and Debt Service for the District amounted to $11,868,580.

Expenditures
Salary and benefit projections were under budgeted expenditures by $338,401 with total salary and benefit expenditures of $15,580,063. Services and supplies expenditures were under budget by $73,165 mainly due to the deferral of equipment purchases. 31 7.a
Packet Pg. 299 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 11: Leases
The District implemented GASB Statement No. 87 in the fiscal year ended June 30, 2022. The primary objective of this statement is to enhance the relevance and consistency of information about governments' leasing activities. This statement establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. For additional information, refer to the disclosures below.

Leases Receivable and Deferred Inflows of Resources
The District leases land to various companies. An initial lease receivable was recorded in the amount of $248,260. As of June 30, 2022, the value of the lease receivable is $245,162. The value of the deferred inflow of resources as of June 30, 2022, was $242,688.

The principal and interest payments that are expected to maturity are as follows:

Fiscal Year Principal Interest Total
2023 $ 2,971 $ 6,683 $ 9,654
2024 3,053 6,601 9,654
2025 3,138 6,516 9,654
2026 3,225 6,429 9,654
2027 3,314 6,340 9,654
2028-2032 18,004 30,266 48,270
2033-2037 20,647 27,623 48,270
2038-2042 23,677 24,593 48,270
2043-2047 27,150 21,120 48,270
2048-2052 31,134 17,136 48,270
2053-2057 35,702 12,568 48,270
2058-2062 40,941 7,329 48,270
2063-2066 32,206 1,605 33,811
$ 245,162 $ 174,809 $ 419,971
Lease Payable and Right to Use Lease Assets
The District entered into a lease as of a 2020 Ford Explorer Police Interceptor. An initial lease liability was recorded in the amount of $37,028. As of June 30, 2022, the value of the lease liability is $21,178. The District is required to make monthly fixed payments of $1,461. The lease has an interest rate of 0.5925%. The value of the right to use asset as of June 30, 2022, was $37,027 with accumulated amortization of $15,869.

The District entered into a lease for the use of Ricoh Printers. An initial lease liability was recorded in the amount of $5,823. As of June 30, 2022, the value of the lease liability is $3,898.

The District is required to make monthly fixed payments of $178. The lease has an interest rate of 0.8453%. The value of the right to use asset as of June 30, 2022, was $5,823 with accumulated amortization of $1,900.
32 7.a
Packet Pg. 300 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 11: Leases (Continued)
Right-to-use leased assets include the following at June 30, 2022:

Lease Type Major Class of Underlying Asset
Amount of
Leased Capital
Assets
Accumulated
Amortization
Equipment Right-to-Use Leased Assets $ 42,850 $ 17,769
Total 42,850 $ $ 17,769
Future principal and interest requirements to maturity for the lease liability are as follows:

Fiscal Year Principal Interest Total
2023 $ 17,809 $ 107 $ 17,916
2024 7,267 16 7,283
$ 25,076 $ 123 $ 25,199
33 7.a
Packet Pg. 301 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) 5(48,5('6833/(0(17$5<,1)250$7,21
34 7.a
Packet Pg. 302 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2022
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.
35 7.a
Packet Pg. 303 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT

BUDGETARY COMPARISON SCHEDULE

BARSTOW FIRE PROTECTION DISTRICT GENERAL FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Resources (Inflows):

Taxes $ 4,888,400 4,888,400 $ 5,247,931 $ 359,531 $
Licenses and permits - 1,082 1,866 784
Intergovernmental 100,000 102,905 88,901 (14,004)
Use of money and property 30,000 5,632 10,856 5,224
Miscellaneous - 131,329 138,239 6,910
Received from City of Barstow 3,400,362 12,036,942 11,868,580 (168,362) Amounts Available for Appropriations 17,166,290 8,418,762 17,399,224 232,934 Charges to Appropriation (Outflow):

Public safety
Salaries and benefits 6,127,118 15,918,464 15,580,063 338,401 Services and supplies 1,978,022 1,578,533 1,505,368 73,165 Capital outlay 231,000 215,503 258,353 (42,850)
Transfers out 500,000 500,000 - 500,000
Total Charges to Appropriations 8,836,140 18,212,500 17,343,784 868,716 Net Change in Fund Balance $ (417,378) $ (1,046,210) 55,440 $ 1,101,650 FUND BALANCE:

Beginning of year (5,049,330)
End of year $ (4,993,890)
36 7.a
Packet Pg. 304 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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)
2022 2021 2020 2019
Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Proportion of the Net Pension Liability 0.640% 0.421% 0.457% 0.498% Proportionate Share of the Net Pension Liability $ 16,891,227 8,433,660 $ 12, $ 382,040 $ 12,626,176 Covered-Employee Payroll $ 2,045,831 2,430,284 $ 1,890,826 $ $ 1,816,148 Proportionate Share of the Net Pension Liability as
Percentage of Covered-Employee Payroll 347.02% 825.64% 654.85% 695.22% Plan Fiduciary Net Position $ 45,633,022 $ 33,270,269 $ 33,532,575 $ 34,034,011 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 84.40% 66.33% 73.03% 72.94%
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 seven years are shown.
37 7.a
Packet Pg. 305 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) 2018 2017 2016
6/30/2017 6/30/2016 6/30/2015

0.378% 0.518% 0.638%
$ 9,958,070 $ 12,781,554 $ 12,395,608
$ 1,776,774 $ 2,518,304 $ 2,036,785
560.46% 507.55% 608.59%
$ 24,486,977 $ 18,856,232 $ 20,207,792

71.09% 76.86% 80.98%
38 7.a
Packet Pg. 306 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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)
2022 2021 2020 2019
Actuarially Determined Contribution $ 2,029,361 2,141,231 $ 1,760,542 $ $ 1,625,725 Contribution in Relation to the Actuarially Determined Contribution (2,141,231) (2,009,357) (1,760,542) (1,625,725) Contribution Deficiency (Excess) $ 20,004 - $ - $ $ -
Covered-Employee Payroll 2, 2,550,102 2,045,831 430,284 1,890,826 Contributions as a Percentage of Covered-Employee Payroll 83.97% 82.68% 86.06% 85.98% Note to Schedule:

Valuation Date: June 30, 2021
Methods and assumptions used to determine contribution rates:

Actuarial Cost Method Entry age normal cost method
Amortization method Level Percent of pay (2.75% payroll growth assumed) Remaining amortization period 20 years
Assets valuation method
Inflation 3.00% per year
Salary Increases
per year, plus
real acrossInvestment rate of return
Retirement age 53 years
Mortality Pub-2010 Amount-Weighted Above-Median Mortality Table

7.25% net of pension plan
investment expense, including
Market value of assets less unrecognized returns from each of the last five years.
(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 seven years are shown.
39 7.a
Packet Pg. 307 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) 2018 2017 2016
$ 1,704,307 $ 1,258,947 $ 1,407,336
(1,704,307) (1,258,947) (1,407,336)
$ - - $ $ -
1,816,148 1,776,774 2,518,304

93.84% 70.86% 55.88%
40 7.a
Packet Pg. 308 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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)
2022 2021 2020 2019 2018
Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Changes in Total OPEB Liability
Service cost $ 573,551 $ 544,393 $ 90,956 $ 86,320 $ 90,934 Interest on the total OPEB liability 127,973 111,849 29,157 26,317 21,440 Plan experience (705,883) - 124,887 - -
Changes in assumptions 208,292 72,167 52,128 13,302 (50,934) Changes in benefit terms - - 2,355,457 - -
Benefit payments (33,966) (19,568) (14,200) (12,072) (12,099) Net change in total OPEB liability 169,967 708,841 2,638,385 113,867 49,341 Total OPEB liability - beginning 4,183,156 3,474,315 835,930 722,063 672,722 Total OPEB liability - ending (a) 4,353,123 4,183,156 3,474,315 835,930 722,063 Plan Fiduciary Net Position
Contribution - employer 33,966 19,568 14,200 12,072 12,099 Net investment income 80,880 10,045 16,415 19,778 23,752 Benefit payments (33,966) (19,568) (14,200) (12,072) (12,099) Administrative expense (111) (139) 57 (461) (121)
Net change in plan fiduciary net position 80,769 9,906 16,472 19,317 23,631 Plan fiduciary net position - beginning 294,075 284,169 267,697 248,380 224,749 Plan fiduciary net position - ending (b) 374,844 294,075 284,169 267,697 248,380 Net OPEB Liability/(Assets) - ending (a) - (b) $ 3,978,279 $ 3,889,081 $ 3,190,146 $ 568,233 $ 473,683 Plan fiduciary net position as a percentage of the total OPEB liability 8.61% 7.03% 8.18% 32.02% 34.40% Covered-employee payroll $ 3,624,974 $ 2,045,831 $ 2,758,300 $ 2,611,101 $ 2,537,528 Net OPEB liability as a percentage of covered-employee payroll 109.75% 190.10% 115.66% 21.76% 18.67% Notes to Schedule:

Changes of Assumptions: The discount rate decreased from 2.70% to 2.20% in measurement period 2020-21. (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.
41 7.a
Packet Pg. 309 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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)
2022 2021 2020 2019 2018
$ 376,137 $ 366,074 $ 335,358 $ 64,738 $ 62,732
33,966 45,608 19,568 14,200 12,072
$ 332,108 330,529 $ 315,790 $ 50,538 $ $ 50,660
$ 3,624,974 4,005,521 $ 2,045,831 $ 2,758,300 $ $ 2,611,101

1.14% 0.94% 0.96% 0.51% 0.46%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date 6/30/2021
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 6.20%
Healthcare cost-trend rates
Retirement Age
Mortality MacLeod Watts Scale 2022 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 2022 were from the June 30, 2021 actuarial valuation.

Entry Age Normal
Level percent of pay

5.8% in 2023, fluctuating to 3.9% by 2076
45 to 65 years
42 7.a
Packet Pg. 310 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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, a component unit of the City of Barstow, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated January 18, 2023.

Report on 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.

Report on 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. 311 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : 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
January 18, 2023
44 7.a
Packet Pg. 312 Attachment: Barstow Fire Protection District FS Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements)

Lance, Soll & Lunghard, LLP 203N. BreaBlvd.,Suite 203 Brea,CA92821 Phone: 714.672.0022 January 18, 2023
To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
We have audited the financial statements of the governmental activities and 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, 2022. 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 May 27, 2022. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
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 Note 1 to the financial statements. As described in Note 11 to the financial statements, the District changed its accounting policies related to leases by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 87, Leases. Accordingly, the cumulative effect of the accounting change as of the beginning of the year is reported in the Statement of Net Position. 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 most sensitive estimates affecting the District’s financial statements were:

Management’s estimates of its net pension liability and net other post-employment benefits (OPEB) liability are based on actuarial valuation specialist assumptions. We evaluated the key factors and assumptions used to develop the net pension liability and net OPEB 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, 2022.

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

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Packet Pg. 313 Attachment: Barstow Fire District Audit Communication Letter Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
Significant or Unusual Transactions
Management is responsible for the policies and practices used to account for significant or unusual transactions. No significant unusual transactions have occurred during fiscal year 2021-2022.

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. We are pleased to report that no such misstatements were identified during the course of 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 January 18, 2023.

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
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.

7.b
Packet Pg. 314 Attachment: Barstow Fire District Audit Communication Letter Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
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.

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 2021-2022 audit:

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.

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

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.

Fiscal year 2024
GASB Statement No. 99, Omnibus 2022.

GASB Statement No. 100, Accounting Changes and Error Corrections.

Fiscal year 2025
GASB Statement No. 101, Compensated Absences.

7.b
Packet Pg. 315 Attachment: Barstow Fire District Audit Communication Letter Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
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

7.b
Packet Pg. 316 Attachment: Barstow Fire District Audit Communication Letter Final 1-18-23 (5282 : Barstow Fire Protection District Basic Financial Statements) Joint Special CC/BFPD/Odesa
02/6/23 07:00 PM
Finance
Heidy Riley
Audit
Doc ID: 5283

AGENDA ITEM
AGENDA MATTER:

ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2022
EXECUTIVE SUMMARY:

The Odessa Water District Basic Financial Statements for the year ended June 30, 2022 will be presented to the Board by Kelly Telford, 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, 2022, 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, Kelly Telford, will present the financial statements to the Board at the February 6, 2023, Council/Board meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the following action:

1. Receive and file the Odessa Water District Basic Financial Statements for the year ended June 30, 2022.
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Packet Pg. 318 Attachment: Odessa Water District FS Final 1-18-23 (5283 : 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(

8.a
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8.a
Packet Pg. 320 Attachment: Odessa Water District FS Final 1-18-23 (5283 : Odessa Water District Basic Financial Statements) %$6,&),1$1&,$/67$7(0(176

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Packet Pg. 321 Attachment: Odessa Water District FS Final 1-18-23 (5283 : Odessa Water 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
Odessa Water 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 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, 2022, 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 information of the Odessa Water District (the District), a component unit of the City of Barstow, as of June 30, 2022, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter
As discussed in Note 1, the financial statements of the Odessa Water District are intended to present the financial position, the changes in financial position, and, where applicable, cash flows of only that portion of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City that is attributable to the transactions of the District. They do not purport to, and do not, present fairly the financial position of the City, as of June 30, 2022, the changes in its financial position, or, where applicable, its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter

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Packet Pg. 322 Attachment: Odessa Water District FS Final 1-18-23 (5283 : Odessa Water District Basic Financial Statements) To the Board of Directors
Odessa Water District
City of Barstow, California
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 presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the State Controller’s Minimum Audit 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 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.

Barstow City CouncilFebruary 6, 2023

Barstow City Council
February 6, 2023