Barstow City Council
February 6, 2023

75 CITYOFBARSTOW,CALIFORNIA

ANNUALCOMPREHENSIVE

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

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.

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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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
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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
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
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24 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 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 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 7+,63$*(,17(17,21$//</()7%/$1.
28 )81'
),1$1&,$/67$7(0(176
Governmental Funds Financial Statements
Enterprise Funds Financial Statements
Fiduciary Funds Financial Statements
29 7+,63$*(,17(17,21$//</()7%/$1.
30 *29(510(17$/)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 
SDQGHPLF
The City Capital Projects Fund DFFRXQWVIRUWUDQVDFWLRQV UHODWHGWR SURFHHGVIURP ERQGV DQG RWKHU UHVRXUFHVDQGWKHLUXVHWRDFTXLUHDQGFRQVWUXFWFHUWDLQFDSLWDOIDFLOLWLHV Non-Major Governmental Funds LVWKHDJJUHJDWHRIDOOWKHQRQPDMRUJRYHUQPHQWDOIXQGV 31 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 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 7+,63$*(,17(17,21$//</()7%/$1.
34 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 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 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 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 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 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 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.
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43 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 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.
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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

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

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

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

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

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
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

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
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

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:

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.

See Notes to Required Supplementary Information.
110
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

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
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

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

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

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

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
7+,63$*(,17(17,21$//</()7%/$1.
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119
7+,63$*(,17(17,21$//</()7%/$1.
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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

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

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

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

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

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

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

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

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

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

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

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

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

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

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
&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

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

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
7+,63$*(,17(17,21$//</()7%/$1.
140
67$7,67,&$/6(&7,21
141
7+,63$*(,17(17,21$//</()7%/$1.
142
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
7+,63$*(,17(17,21$//</()7%/$1.
144
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
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
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
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
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
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

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
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
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
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
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
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
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
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
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
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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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
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
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
165
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
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
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