TO:
FROM:
SUBJECT:
DATE:
MEMORANDUM
Honorable Mayor and City Council
Resident Oversight Commission
Measure Q Fund Financial Report - Fiscal Year 2022-2023 - 3rd Quarter June 21, 2023
The Resident Oversight Commission has reviewed all revenues and expenditures in accordance with Barstow Municipal Code Section 2.26.050 and reports the following:
Fiscal Year 2022-2023 • 3rd Quarter (Jan, 2023- Mar, 2023) TOTAL REVENUES:
TOTAL EXPENDITURES:
EXCESS OF REVENUES OVER
EXPENDITURES:
$ 2,376,663.29
$ (1,483,065.75)
$ 893,597.54
See EXHIBIT A for the breakdown of revenues and expenditures a�-- -� Peg�s,Vice Chairperson
Date
General Fund Sub Fund -Measure Q
Revenues and Expenditure Summary
January 1, 2023- Marach 31, 2023
Revenues Q1 Q2 Q3 Q4 YTD
07/01/22 $ 778,128.48 10/1/2022 $ 734,718.40 01/01/23 $ 727,328.94 4/1/2023 08/01/22 $ 722,280.66 11/1/2022 $ 629,566.82 02/01/23 $ 565,974.57 5/1/2023 09/01/22 $ 1,221,351.08 12/1/2022 $ 1,250,369.41 03/01/23 $ 1,083,359.78 6/1/2023 TOTAL REVENUE $ 2,721,760.22 $ 2,614,654.63 $ 2,376,663.29 - $ 7,713,078.14 Q1 Q2 Q3 Q4 Year-to-Date
Expenditures Appropriation Expenditures Expenditures Expenditures Expenditures Description General Government - Transfers & Other
Benefits $ 1,935.00 $ 12,449.91 $ - $ - $ - $ 12,449.91 Pension Unfunded Liability Cost Allocation $ 527,093.00 $ 126,999.99 $ 132,086.76 $ 126,999.99 $ - $ 386,086.74 Annual Cost Allocation $500K to General Fund Total $ 539,543.00 $ 139,449.90 $ 132,086.76 $ 126,999.99 $ - $ 398,536.65 City Manager Division
Operations $ 2,000.00 $ 2,065.22 $ 6,713.41 $ 368.00 $ - $ 9,146.63 HDL Measure Q Audit Total $ 15,500.00 $ 2,065.22 $ 6,713.41 $ 368.00 $ - $ 9,146.63 General Government - IT Division
Salaries $ 54,746.00 $ 9,357.08 $ 15,674.19 $ 11,197.97 $ - $ 36,229.24 1 IT Coordinator (Shared Position) Benefits $ 5,870.00 $ 881.98 $ 1,295.36 $ 910.00 $ - $ 3,087.34 Operations $ - $ - $ - $ - $ - $ -
Total $ 60,616.00 $ 10,239.06 $ 16,969.55 $ 12,107.97 $ - $ 39,316.58 General Government - Insurance/Risk Mgmt Division
Operations $ 115,570.00 $ 113,215.00 $ - $ - $ - $ 113,215.00 Annual Liability Insurance Premium Total $ 115,570.00 $ 113,215.00 $ - $ 113,215.00
Police Uniform Division
Salaries $ 1,280,753.00 $ 408,029.68 $ 505,283.68 $ 240,841.24 $ - $ 1,154,154.60 1 Police Officer Trainee 7 Police Officers
Benefits $ 204,518.00 $ 40,657.16 $ 184,558.46 $ 32,602.95 $ - $ 257,818.57 Operations $ 424,506.00 $ 81,465.17 $ 106,957.87 $ 61,204.26 $ 249,627.30 Capital & Equipment $ 290,431.00 $ - $ 112,503.24 $ 42,636.23 $ 155,139.47 Handguns and Tazers Total $ 2,200,208.00 $ 530,152.01 $ 909,303.25 $ 377,284.68 $ - $ 1,816,739.94 Police Dispatch Division
Salaries $ 354,530.00 $ 97,167.03 $ 127,141.91 $ 74,829.65 $ - $ 299,138.59 3 Dispatchers Benefits $ 36,554.00 $ 9,096.30 $ 12,638.49 $ 6,363.80 $ - $ 28,098.59 Operations $ - $ - $ -
Total $ 391,084.00 $ 106,263.33 $ 139,780.40 $ 81,193.45 $ - $ 327,237.18 Police Administration Division
Salaries $ 58,186.00 $ 8,106.70 $ 8,094.48 $ 13,795.79 $ - $ 29,996.97 1 Police Services Assistant Benefits $ 8,840.00 $ 1,693.02 $ 2,059.42 $ 1,459.90 $ - $ 5,212.34 Total $ 67,026.00 $ 9,799.72 $ 10,153.90 $ 15,255.69 $ - $ 35,209.31 General Fund Sub Fund -Measure Q
Revenues and Expenditure Summary
January 1, 2023- Marach 31, 2023
Q1 Q2 Q3 Q4 Year-to-Date
Expenditures Appropriation Expenditures Expenditures Expenditures Expenditures Description Public Works - Streets Maintenance
Salaries $ 142,015.00 $ 26,973.33 $ 42,855.59 $ 28,345.15 $ - $ 98,174.07 2 Public Services Assistant I Benefits $ 15,823.00 $ 5,713.76 $ 4,226.95 $ 2,331.58 $ - $ 12,272.29 Operations $ 160,000.00 $ - $ 94,494.01 $ (815.27) $ - $ 93,678.74 IT Cost $ 12,500.00 $ 2,016.96 $ 3,025.44 $ 3,026.68 $ - $ 8,069.08 Capital & Equipment $ - $ - $ - $ - $ - $ -
Total $ 330,338.00 $ 34,704.05 $ 144,601.99 $ 32,888.14 $ - $ 212,194.18 Public Works
Park Improvements $ 549,100.00 $ - $ 94,860.90 $ 10,652.43 $ - $ 105,513.33 Cost to repair field lights at the Sports Park. $ 549,100.00 $ - $ 94,860.90 $ 10,652.43 $ - $ 105,513.33 Building Maintenance
Building Improvements $ 64,000.00 $ - $ - $ - $ - $ -
Above Ground Fuel Tank $ 86,000.00 $ - $ - $ - $ - $ -
Total $ 150,000.00 $ - $ - $ - $ - $ -
Public Works - Fleet Maintenance
Salaries $ 88,489.00 $ 17,020.90 $ 26,413.59 $ 18,517.94 $ - $ 61,952.43 1 Mechanic Benefits $ 12,314.00 $ 649.63 $ 2,765.16 $ 1,597.96 $ - $ 5,012.75 Operations $ 10,819.00 $ 1,192.51 $ 1,735.77 $ 3,863.20 $ - $ 6,791.48 Expenses in this line are for fuel for the crack sealer unit.
Total $ 111,622.00 $ 18,863.04 $ 30,914.52 $ 23,979.10 $ - $ 73,756.66 Community Development - Community Promotional Fund
Planned Community Promotions $ 82,200.00 $ 109,868.13 $ (103,032.80) $ 11,587.44 $ - $ 18,422.77 BNSF sponsored the 75th celebration Downtown Xmas Lights $ 5,850.00 $ - $ 3,653.57 $ 1,020.86 $ - $ 4,674.43 for the amount of $125,000.00. All expenditures
were moved to the
Mural Program $ 35,000.00 $ - $ 8,750.00 $ 8,750.00 $ - $ 17,500.00 4th of July Community Event $ 57,062.00 $ 57,061.79 $ - $ - $ - $ 57,061.79 Military Banners $ 3,500.00 $ - $ - $ - $ - $ -
Community Promotional Fund (Unplanned) $ 2,500.00 $ - $ - $ - $ - $ - Senior/Youth Funds $ 88,794.00 $ 7,837.50 $ 11,206.40 $ 13,221.96 $ - $ 32,265.86 Total $ 274,906.00 $ 174,767.42 $ (79,422.83) $ 34,580.26 $ - $ 129,924.85 Parks & Recreation Division
IT Services $ 4,500.00 $ - $ 1,500.00 $ - $ - $ 1,500.00 Capital & Equipment $ 62,792.00 $ 10,000.00 $ - $ - $ - $ 10,000.00 Total $ 67,292.00 $ 10,000.00 $ 1,500.00 $ - $ - $ 11,500.00 Parks - Henderson Pool
IT Services $ 11,000.00 $ 2,412.48 $ 2,412.48 $ 2,413.98 $ - $ 7,238.94 $ 11,000.00 $ 2,412.48 $ 2,412.48 $ 2,413.98 $ - $ 7,238.94 General Fund Sub Fund -Measure Q
Revenues and Expenditure Summary
January 1, 2023- Marach 31, 2023
Q1 Q2 Q3 Q4 Year-to-Date
Expenditures Appropriation Expenditures Expenditures Expenditures Expenditures Description Recreation - Sports park
IT Services $ 2,500.00 $ - $ - $ - $ - $ -
$ 2,500.00 $ - $ - $ - $ - $ -
Barstow Fire Protection District - MQ Fund 102
Operations $ 167,203.00 $ - $ 83,601.48 $ - $ - $ 83,601.48 Holman Capital Lease Payment
• New Fire Engine
• KME Fire Engine Refurbishment
• Hydraulic Lift for Servicing Fire Apparatus
Transfer to Measure Q Fund 103 $ 4,559,193.00 $ 1,400,359.49 $ 1,283,827.78 $ 361,687.75 $ - $ 3,045,875.02 Total $ 4,726,396.00 $ 1,400,359.49 $ 1,367,429.26 $ 361,687.75 $ - $ 3,129,476.50 Barstow Fire Protection District - MQ Fund 102
Transfer to Measure Q Fund 103 $ 105,886.00 $ 20,927.00 $ 32,632.19 $ 20,983.28 $ - $ 74,542.47 Total $ 105,886.00 $ 20,927.00 $ 32,632.19 $ 20,983.28 $ - $ 74,542.47 TOTAL FUND 102 $ 9,718,587.00 $ 2,573,217.72 $ 2,809,935.78 $ 1,100,394.72 $ - $ 6,483,548.22 Barstow Fire Protection District - MQ Fund 103
Salaries $ 1,487,744.00 $ 437,294.67 $ 461,433.03 $ 215,766.12 $ - $ 1,114,493.82 3 Battalion Chiefs, 6 FF/Paramedic Benefits $ 497,750.00 $ 112,746.01 $ 148,309.82 $ 94,487.25 $ - $ 355,543.08 Operations $ 335,511.00 $ 115,804.40 $ 60,003.20 $ 51,434.38 $ - $ 227,241.98 Transfer - 225 to 101 Fire Loan $ 500,000.00 $ - $ 500,000.00 $ - $ - $ - Transfer - Fire District $ 1,000,000.00 $ - $ - $ - $ - $ - Transfer-Debt Service $ 738,188.00 $ 738,187.45 $ 114,081.73 $ - $ - $ 852,269.18 $ - $ - $ - $ - $ -
Total $ 4,559,193.00 $ 1,404,032.53 $ 1,283,827.78 $ 361,687.75 $ - $ 3,049,548.06 Barstow Fire Protection District Admin - MQ Fund 103
Salaries $ 92,209.00 $ 17,774.84 $ 28,653.98 $ 19,290.39 $ - $ 65,719.21 1 Fire Inspector/Arson Investigator Benefits $ 12,809.00 $ 3,152.16 $ 3,766.26 $ 1,692.89 $ - $ 8,611.31 Debt Services $ 868.00 $ - $ 211.95 $ - $ - $ 211.95
Total $ 105,886.00 $ 20,927.00 $ 32,632.19 $ 20,983.28 $ - $ 74,542.47 TOTAL FUND 103 $ 4,665,079.00 $ 1,424,959.53 $ 1,316,459.97 $ 382,671.03 $ - $ 3,124,090.53 GRAND TOTAL $ 14,383,666.00 $ 3,998,177.25 $ 4,126,395.75 $ 1,483,065.75 $ - $ 9,607,638.75