Agenda packet — Barstow City Council, February 20, 2024 (part 1 of 2)

REGULAR MEETING

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
FEBRUARY 20, 2024
5:30 PM
(HANDICAPPED ACCESSIBLE)
AGENDA

REGULAR MEETING
Agenda-February 20, 2024

Page 1 of 5 ends

MAYOR
Paul Anthony Courtney

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

ELECTED CITY CLERK
Andrea Flores

ELECTED CITY TREASURER
Michael Lewis

PLANNING COMMISSIONERS
Andrew Ziemer
Beatrice Lint
Rodney Brand Jr.

Juanantonio Delucas

BARSTOW FIRE PROTECTION

DISTRICT
A Subsidiary District of the City of
Barstow
Paul Anthony Courtney
James M. Noble
Carmen M. Hernandez
Barbara Mae Rose
Marilyn Dyer Kruse
.

AMENDED
CLOSED SESSION 5:30 PM
CALL TO ORDER:

PLEDGE OF ALLEGIANCE:

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

ITEM ON THE AGENDA, PLEASE SO INDICATE BY FILLING OUT A

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

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

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

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

Agenda-February 20, 2024

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

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

PUBLIC COMMENT - CLOSED SESSION:

CLOSED SESSION AGENDA ITEMS:

1. CONFERENCE WITH LEGAL COUNSEL; INITIATION OF LITIGATION Recommended Action:

Conference with Legal Counsel; Initiation of Litigation (Gov't Code section 54956.9(d)(4))
Number of Potential Cases: 1

2. PUBLIC EMPLOYMENT
Recommended Action:
(Government Code Section 54957)
Title: Fire Chief
REPORT OF CLOSED SESSION:

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

INVOCATION:

PLEDGE OF ALLEGIANCE:

SO INDICATE BY FILLING OUT A SPEAKER REQUEST CARD AND HANDING IT TO THE CITY CLERK PRIOR TO THE AGENDA ITEM BEING ADDRESSED. IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

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

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

REVIEW AND APPROVAL OF AGENDA: THIS IS THE TIME FOR MEMBERS OF THE GOVERNING BOARD TO CALL FOR REARRANGING THE ORDER OF THE AGENDA; ADDING ITEMS TO OR REMOVING ITEMS FROM THE AGENDA; OR REMOVING ITEMS FROM THE CONSENT CALENDAR FOR DISCUSSION AND/OR SEPARATE ACTION. ITEMS MAY ONLY BE ADDED TO THE AGENDA AS ALLOWED BY STATE LAW, INCLUDING GOVERNMENT CODE SECTION 54954.2, SUBDIVISION (B), Agenda-February 20, 2024

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ALLOWING EMERGENCY ITEMS TO BE ADDED BY MAJORITY VOTE AND ALLOWING ITEMS THAT AROSE TO THE CITY’S ATTENTION AFTER THE AGENDA POSTING DEADLINE, BUT WHICH REQUIRE

IMMEDIATE ACTION, TO BE ADDED BY A TWO-THIRDS VOTE OF THE COUNCIL MEMBERS PRESENT

AT THE MEETING, OR, IF LESS THAN TWO-THIRDS OF THE COUNCIL MEMBERS ARE PRESENT, A UNANIMOUS VOTE OF THOSE MEMBERS PRESENT.

PRESENTATIONS:

3. COMPREHENSIVE GENERAL PLAN UPDATE STATUS REPORT - INTRODUCTION TO

PRELIMINARY LAND USE ELEMENT CHANGES
Recommended Action:

Presentation only.

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

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

MINUTES ALL AGENCIES:

None
ACCOUNTS PAYABLE ALL AGENCIES:

None
CITY COUNCIL:

4. AMENDMENT TO FY 2023/2024 PUBLICLY AVAILABLE PAY SCHEDULE (PAPS) Recommended Action:

Staff recommends that the City Council adopt Resolution No 5149-2024, approving the amended publicly available pay schedule (PAPS) (Attachment A) for FY 2023/2024 with an approval date of February 20, 2024.

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

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

PUBLIC HEARINGS:

None
BUSINESS / ACTION ITEMS:

CITY COUNCIL:

5. CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2023
Recommended Action:

Staff recommends the City Council take the following action:

1. Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2023.

Agenda-February 20, 2024

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6. BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023
Recommended Action:

Staff recommends the following action:

1. Receive and file the Barstow Fire Protection District's Basic Financial Statements for the year ended June 30, 2023.

7. ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023
Recommended Action:

Staff recommends the following action:

1. Receive and file the Odessa Water District’s Basic Financial Statements for the year ended June 30, 2023.

8. FISCAL YEAR 2023-24 MID-YEAR BUDGET STATUS REPORT & PROPOSED BUDGET

ADJUSTMENTS
Recommended Action:

Staff recommends that the City Council / Fire Board approve the budget adjustments and related transfers within the Budget Adjustments contained within the "Exhibit A” as discussed herein.

9. AWARD OF MEASURE Q YOUTH COMMUNITY PROMOTIONAL FUNDS FOR FISCAL YEAR 2023-2024
Recommended Action:

Authorize the allocation of $17,389 from the Measure Q Fund towards providing in-kind donations and $53,415 in fee waivers to the youth sports organizations listed on Exhibit A as attached.

Authorize a one-time reimbursement to the qualified applicants for paid field usage before the applications were approved.

10. AWARD OF CONTRACT FOR MOJAVE RIVER VALLEY MUSEUM ROOFING PROJECT Recommended Action:

1. City Staff recommends that the City Council award the contract to Red Castle Inc. for the Mojave River Valley Museum Roofing Project.

2. Approve an overall CDBG funded budget of $171,600

11. APPROVAL FOR COUNCIL MEMBER BARBARA ROSE TO TRAVEL TO THE CITY

LEADERS SUMMIT IN SACRAMENTO, CA
Recommended Action:

Approve travel for Council Member Barbara Rose to attend the League of California Cities annual City Leaders Summit scheduled for April 17 - 19, 2024

12. ADOPTION OF AMENDMENTS TO CITY COUNCIL POLICY MEMORANDUM #2021-17, USE

AND OPERATION OF CITY VEHICLES BY ELECTED OFFICIALS
Recommended Action:

That the City Council adopt amendments to City Council Policy Memorandum #2021-17, Use and Operation of City Vehicles by Elected Officials.

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

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

STAFF REPORTS:

Agenda-February 20, 2024

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Approved:

13. CITY MANAGER'S JANUARY 2024 UPDATE
Recommended Action:

Receive and file
CITY MANAGER UPDATES:

PUBLIC SAFETY UPDATES:

COUNCIL COMMITTEE
REPORTS: BUSINESS OF
THE COUNCIL:

ADJOURNMENT:

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

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

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

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

Posted on the 15 day of February, 2024.

Andrew Espinoza Jr./Acting City Manager
Regular Meeting
02/20/24 05:30:PM
Maribel Hernandez
Doc ID: 5571

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

CONFERENCE WITH LEGAL COUNSEL; INITIATION OF LITIGATION EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

RECOMMENDED ACTION:

Conference with Legal Counsel; Initiation of Litigation (Gov't Code section 54956.9(d)(4))
Number of Potential Cases: 1
1 Packet Pg. 6
Regular Meeting
02/20/24 05:30:PM
Maribel Hernandez
Doc ID: 5577

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

PUBLIC EMPLOYMENT
EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

None.

RECOMMENDED ACTION:
(Government Code Section 54957)
Title: Fire Chief
2 Packet Pg. 7
Regular Meeting
02/20/24 05:30 PM
City Clerk / Records
Maribel Hernandez
Presentation
Doc ID: 5578

AGENDA ITEM
AGENDA MATTER:

COMPREHENSIVE GENERAL PLAN UPDATE STATUS REPORT - INTRODUCTION TO

PRELIMINARY LAND USE ELEMENT CHANGES
EXECUTIVE SUMMARY:

As shared in recent months the City in conjunction with consulting firm, Placeworks is currently working through a comprehensive General Plan update. Placeworks staff members along with city staff will be providing a presentation that includes the status of the General Plan update, introducing preliminary changes that have been made thus far to the City’s Land Use Plan, and reviewing the working draft of the Land Use Diagram.

DISCUSSION:

Presentation only.

FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Presentation only.
3 Packet Pg. 8
Barstow
General Plan Update
Planning Commission Briefing
February 12, 2024

3.a
Packet Pg. 9
Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Project Overview
2015
• City updated General Plan to guide growth and development through 2020
2020
• City initiated General Plan update on the topics of Housing, Safety, and Environmental Justice
2022
• City hired PlaceWorks to help conduct a comprehensive update of the entire General Plan

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Project Overview
2023
• Community and stakeholder outreach • Develop draft land use plan, goals, and policies 2024
• Additional outreach and environmental analysis • Draft General Plan elements 2025
• Finalize Environmental Impact Report (EIR) • Adopt General Plan and certify EIR

3.a
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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Current LU Plan

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to

GROWTH AREAS

CURRENT GENERAL PLAN
2015 GP
2,000
homes
2,000 jobs

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Packet Pg. 13
Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to

GROWTH AREAS
Development Interest
Devt Interest
4,000 homes
11,000 jobs

BNSF BIG
Casino
Logistics
Residential
Industrial

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to BIG Specific Plan

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to BIG Specific Plan
Rail Yard • 1,125 employees
Transload Warehouse Center • 9M square feet of warehousing • 7,670 employees

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Other Development Interest
Location Approximate Intensity
• East of I-15, north of Outlets 500 homes
• West of Barstow Community College 3,500 homes
• West of I-15 & Hwy 58 500 KSF warehousing
• South of I-15 & Old Hwy 58 700 KSF warehousing
• Casino south of Outlets 200 KSF gaming/hotel

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Planning
Implications • Built environment • How to arrange existing and new land uses • Improve and expand transportation, utility, and other infrastructure systems
• Amount and type of new housing
• Natural environment • Grow while preserving desert environment • Energy, air, water, mineral resources

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Planning
Implications • Barstow community • New jobs and training opportunities • School, park, and recreation facilities • Cultural and historic resources • City of Barstow • Prioritizing and budgeting improvements • Providing community services / public safety • Partnerships with public and private entities

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Summary of Outreach • Stakeholder interviews between Aug 2022 and April 2023 • Town hall presentation April 26, 2023 • Public survey available from April to July 2023 • 221 participants • Survey and GP Update advertised through • Local radio (in English and Spanish), • Chamber of Commerce • Instagram, Facebook, and the City's website

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Stakeholder Engagement
Organizations / Interest Groups
• Healthcare
• Education
• Students
• Youth Sports
• Seniors & Vets
• Homeless
• Ministerial
• Lenwood
• Silver Valley
• Small Business
• Real Estate
• MCLB
• Ft. Irwin
Top Priorities
• Encourage investment in community
• Create career opportunities
• Expand housing options
• Support local schools
• Improve public services & safety
• Increase recreation amenities

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Survey Results – Top Priorities
Safe neighborhoods
More livable wage
jobs
More housing
opportunities
A vibrant downtown
Enhanced educational
resources

3.a
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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Current LU Plan

3.a
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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Draft LU Plan

3.a
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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Land Use Changes
Current Plan
• Patchwork of residential, commercial, mixed-use, and industrial designations
• No cohesive vision for future development
Draft Plan
• New Business Park designation encourages wide range of commercial/light industrial uses
• Create hub for local and regional businesses

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Land Use Changes
Current Plan • Planned industrial uses disconnected from I -15
• Intermingling of residential and industrial uses
Draft Plan • Clustered industrial uses closer to I
-15
• Leverage existing/planned infrastructure • Truck-intensive uses away from core community

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Land Use Changes
Current Plan
• Primarily vacant land planned for low-density residential with some clusters of diverse use
Draft Plan
• Increase residential capacity in an area with access to existing infrastructure and services
• Facilitates improvement of existing amenities

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Land Use Changes
Current Plan
• Vacant land at Old Hwy 58 and I-15
• Limited development prospects under current Diverse Use designation
Draft Plan
• Property owner interest in logistics/warehousing
• Allows for expansion of commerce while minimizing impacts on core Barstow community

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Draft LU Plan

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Buildout
Households Residents Jobs
Existing (2023)
Growth (25 yrs)
Buildout (2048)
9K
7K
16K
25K
21K
14K
13K
46K 27K
Barstow has the potential
to roughly double in size
over the next 25 years

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to

ROADWAY

CAPACITY
How does the anticipated growth
impact roadway function?

WATER / SEWER
SYSTEM
How does the anticipated growth
impact water and sewer service?

AIR QUALITY
How does the anticipated growth
impact air quality (vehicular
emissions)?
ENERGY How does the anticipated growth
impact energy demand?

CULTURAL, TRIBAL,

PALEONTOLOGICAL
How does the anticipated growth
impact cultural, tribal, and
paleontological resources?
Technical Analysis

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Environmental Analysis under CEQA
CEQA is a process to inform decision makers and the public about the possible impacts of a decision on the environment CEQA is also a process to identify feasible ways to mitigate such impacts and evaluate alternatives
EIR evaluates the projected buildout of the land use plan compared to what is on the ground today
Topics ranging from air quality to hydrology to transportation

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Environmental Impact Report
• City is preparing an Environmental Impact Report (EIR) • Comprehensive General Plan update
• Entire planning area (incorporated and sphere of influence) • BIG Specific Plan, including pre-zoning and annexation • GPU evaluated at a programmatic level (standard for planning documents) • BIG Specific Plan evaluated at a project level (clearance for entitlement and development)

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Project Timeline
Winter 2024 Spring 2024 Summer / Fall
2024
Winter / Spring
2025
Summer / Fall
2025 Winter2025
City Council
reviews
preferred land
use alternative
Public outreach
on land use
alternatives
Technical analyses
Update
General Plan
Elements
Public Review
Draft GP
Adoption
hearings
Public review
Draft EIR
Final
EIR
Note: estimated timeline subject to change

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Next Steps • Notice of Preparation (NOP) of the Draft EIR • Released February 15, 2024 • 40-day public comment period through March 26, 2024 • City Council Briefing • February 20, 2024 • Status update and Working Draft Land Use Plan (same as tonight’s presentation) • General Plan Open House & Scoping Meeting • Wednesday, March 13, 2024, at 6:00 PM Cora Harper Fitness Center

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Attachment: GP Presentation (5578 : Feb. 2024 General Plan Update Presentation - Intro to Regular Meeting
02/20/24 05:30 PM
Administrative Services
Heidy Riley
Resolution
Doc ID: 5570

AGENDA ITEM
AGENDA MATTER:

AMENDMENT TO FY 2023/2024 PUBLICLY AVAILABLE PAY SCHEDULE (PAPS) EXECUTIVE SUMMARY:

The City of Barstow's governing body must approve a publicly available pay schedule (PAPS), at the beginning of each fiscal year and any time there is a revision or an amendment to the PAPS, in order to comply with the requirements of the California Public Employees' Retirement System (CalPERS) and California Code of Regulations (CCR), Section 570.5.

DISCUSSION:

The California Public Employees' Retirement System (CalPERS), pursuant to California Code of Regulations Section 570.5, requires that CalPERS employers bring forth an item before its governing body any time an amendment or modification to the PAPS occurs.

An amendment to the FY 2023/2024 PAPS is required due to the approval of the Public Safety Director / Chief of Police / Interim City Manager contract which was approved at the regularly scheduled City Council meeting held on February 5, 2024. The Public Safety Director / Chief of Police / Interim City Manager's pay grade will be retroactively effective to January 16, 2024, per the approved contract.

Additionally, the current amendment also includes an update to the salary grade for the part-time Recreation Leader/Lifeguard, part-time Maintenance Work I, and Paid Call Firefighter positions. The changes to the aforementioned part-time positions are due to the increase to the State of California's minimum wage, to $16.00 per hour, which became effective on January 1, 2024. There are no other proposed changes to the PAPS since its previous approved amendment in August 2023.

The amended PAPS will be made available on the City of Barstow’s website. The amended PAPS that is presented to the City Council for approval is compliant with the requirements of CalPERS.

FISCAL IMPACT:

None
RECOMMENDED ACTION:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BARSTOW, CALIFORNIA AMENDING THE FISCAL YEAR 2023/2024 PUBLICLY AVAILABLE PAY SCHEDULE TO COMPLY WITH CALIFORNIA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (CALPERS) STATUTORY AND REGULATORY REQUIREMENTS PERTAINING TO

PUBLICLY AVAILABLE PAY SCHEDULES
WHEREAS, all employers who contract with the California Public Employee’s Retirement System (CalPERS) must comply with the publicly available pay schedule provisions contained within California Code of Regulations (CCR) 570.5; and WHEREAS, it is necessary for the City Council to review and duly approve and adopt, in accordance with requirements of applicable public meetings laws, a publicly available pay schedule; and
WHEREAS, attached to this resolution and incorporated by reference is the City of Barstow’s publicly available pay schedule which will be made publicly available on the City’s website and made available upon request; and
WHEREAS, this resolution confirms and formally adopts the amended publicly available salary schedule on February 20, 2024; and
NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Barstow hereby:

1. Approves and confirms the amendment to the Fiscal Year 2023/2024 publicly available salary schedule (Attachment A) to comply with California Public Employees’ Retirement System (CalPERS) statuary and regulatory requirements for publicly available pay schedules.
__________________________________
Paul Anthony Courtney, Dr.B.A., Mayor
ATTEST:
__________________________________
Andrea Flores, City Clerk

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Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule - I, Andrea Flores, City Clerk of the City of Barstow, do hereby certify that the foregoing Resolution No. 5149-2024 is the actual Resolution duly and regularly adopted by the City Council at a regular meeting on the 20th day of February, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________________
Andrea Flores, City Clerk

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Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule -

ATTACHMENT A
FY23/24 Amended
Publicly Available Pay Schedule (PAPS)
February 20, 2024

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Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule - Classification Salary Range
(Tier I) Monthly
Minimum
(Tier I)
Monthly
Maximum
(Tier I)
Monthly
Salary Range
(Tier II)
Minimum
(Tier II)
Monthly
Maximum
(Tier II)
Monthly
Public Services Assistant I 11100 $4,268.20 $5,447.42 11040 $4,020.84 $5,131.72 Environmental Services Assistant I 11100 $4,268.20 $5,447.42 11040 $4,020.84 $5,131.72 Wastewater Plant Operator In Training 11100 $4,268.20 $5,447.42 11040 $4,020.84 $5,131.72 Office Assistant 11150 $4,485.92 $5,725.30 11090 $4,225.94 $5,393.49 Recreation Program Assistant 11150 $4,485.92 $5,725.30 11090 $4,225.94 $5,393.49 Code Compliance Officer I 11200 $4,714.75 $6,017.35 11140 $4,441.51 $5,668.62 Police Services Assistant 11200 $4,714.75 $6,017.35 11140 $4,441.51 $5,668.62 Public Services Assistant II 11200 $4,714.75 $6,017.35 11140 $4,441.51 $5,668.62 Environmental Services Assistant II 11200 $4,714.75 $6,017.35 11140 $4,441.51 $5,668.62 Senior Office Assistant 11200 $4,714.75 $6,017.35 11140 $4,441.51 $5,668.62 Mechanic in Training - WW 11200 $4,714.75 $6,017.35 11140 $4,441.51 $5,668.62 Wastewater Treatment Plant Operator 11200 $4,714.75 $6,017.35 11140 $4,441.51 $5,668.62 Police Officer Trainee 11270 $5,054.85 $6,451.41 11210 $4,761.90 $6,077.52 Code Compliance Officer II 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Crime Scene Evidence Technician 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Dispatcher 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Information Technology Technician 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Public Services Assistant III 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Environmental Services Assistant III 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Accounting Technician 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Administrative Assistant 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Senior Police Services Assistant 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Senior Wastewater Treatment Plant Operator 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Street Sweeper Operator 11300 $5,208.02 $6,646.89 11240 $4,906.19 $6,261.67 Code Compliance Officer III 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Fire Inspector / Arson Investigator 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Senior Administrative Assistant 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Senior Accounting Technician 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Engineering Technician / Inspector 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Mechanic 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Mechanic - Wastewater 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Administrative Coordinator 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Recreation Program Coordinator 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Senior Dispatcher 11400 $5,752.89 $7,342.31 11340 $5,419.48 $6,916.79 Community Development Inspector I 11450 $6,046.34 $7,716.85 11390 $5,695.93 $7,269.62 Senior Code Compliance Officer 11450 $6,046.34 $7,716.85 11390 $5,695.93 $7,269.62 Senior Mechanic 11450 $6,046.34 $7,716.85 11390 $5,695.93 $7,269.62 Senior Mechanic - Wastewater 11450 $6,046.34 $7,716.85 11390 $5,695.93 $7,269.62

CITY OF BARSTOW
FY 2023-2024 / Full-Time
Employee Classification / Compensation Program
Amended February 20, 2024
Tier I Salary Range includes 6% premium for all full time employees with last hire date prior to July 1, 2010.

Attachment A 4.a
Packet Pg. 40
Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule - Classification Salary Range
(Tier I) Monthly
Minimum
(Tier I)
Monthly
Maximum
(Tier I)
Monthly
Salary Range
(Tier II)
Minimum
(Tier II)
Monthly
Maximum
(Tier II)
Monthly

Executive Assistant 11500 $6,354.77 $8,110.48 11440 $5,986.48 $7,640.44 Senior Engineering Technician / Inspector 11500 $6,354.77 $8,110.48 11440 $5,986.48 $7,640.44 Senior Crime Scene Evidence Technician 11500 $6,354.77 $8,110.48 11440 $5,986.48 $7,640.44 Code Compliance Supervisor 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Facilities Maintenance Supervisor 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Parks & Open Space Supervisor 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Field Services Supervisor 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Community Development Inspector II 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Lead Plant Operator 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Recreation Activity Coordinator 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Personnel Services Coordinator 11550 $6,678.93 $8,524.20 11490 $6,291.85 $8,030.18 Administrative Analyst 11580 $6,881.30 $8,782.49 11520 $6,482.50 $8,273.50 Police Officer 11580 $6,881.30 $8,782.49 11520 $6,482.50 $8,273.50 Senior Community Development Supervisor 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Facilities Supervisor 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Fleet Maintenance Supervisor 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Information Technology Coordinator 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Police Corporal 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Police Detective 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Police Services Supervisor 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Project Coordinator - Field Inspection 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Project Coordinator - Industrial Pretreatment 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Project Coordinator - Office 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Recreation Program Supervisor 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Senior Administrative Analyst 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Senior Community Development Inspector 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Wastewater Treatment Plant Supervisor 11680 $7,601.24 $9,701.33 11620 $7,160.71 $9,139.09 Economic Development Administrator 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Public Works Administrator 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Transportation Services Administrator 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Engineering Services Administrator 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Environmental Services Administrator 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Public Information Officer 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Accountant 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Planning & Community Development Administrator 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Planning & Environmental Services Administrator 11730 $7,988.98 $10,196.19 11670 $7,525.98 $9,605.27 Industrial Pretreatment Superintendent 11830 $8,824.81 $11,262.94 11770 $8,313.37 $10,610.20 Economic Development Specialist 11830 $8,824.81 $11,262.94 11770 $8,313.37 $10,610.20

4.a
Packet Pg. 41
Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule - Classification Salary Range
(Tier I) Monthly
Minimum
(Tier I)
Monthly
Maximum
(Tier I)
Monthly
Salary Range
(Tier II)
Minimum
(Tier II)
Monthly
Maximum
(Tier II)
Monthly

IT Superintendent 11830 $8,824.81 $11,262.94 11770 $8,313.37 $10,610.20 Public Works Superintendent 11830 $8,824.81 $11,262.94 11770 $8,313.37 $10,610.20 Wastewater Treatment Plant Superintendent 11830 $8,824.81 $11,262.94 11770 $8,313.37 $10,610.20 Senior Accountant 11830 $8,824.81 $11,262.94 11770 $8,313.37 $10,610.20 Parks & Recreation Superintendent 11830 $8,824.81 $11,262.94 11770 $8,313.37 $10,610.20 Principal Accountant 11870 $9,183.14 $11,720.27 11810 $8,650.93 $11,041.02 Human Resources Manager 11900 $9,461.38 $12,075.40 11840 $8,913.05 $11,375.57 Information Technology Manager 11900 $9,461.38 $12,075.40 11840 $8,913.05 $11,375.57 Police Sergeant 11900 $9,461.38 $12,075.40 11840 $8,913.05 $11,375.57 Administrative Services Manager 12000 $10,451.26 $13,338.74 11940 $9,845.56 $12,565.70 Assistant Finance Director 12000 $10,451.26 $13,338.74 11940 $9,845.56 $12,565.70 Public Works Manager 12000 $10,451.26 $13,338.74 11940 $9,845.56 $12,565.70 Chief Waste Water Plant Operator 12000 $10,451.26 $13,338.74 11940 $9,845.56 $12,565.70 City Clerk Services Manager 12000 $10,451.26 $13,338.74 11940 $9,845.56 $12,565.70 City Planner 12000 $10,451.26 $13,338.74 11940 $9,845.56 $12,565.70 Economic Development Manager 12000 $10,451.26 $13,338.74 11940 $9,845.56 $12,565.70 Police Lieutenant 12070 $11,205.16 $14,300.94 12010 $10,555.77 $13,472.13 City Engineer 12150 $12,133.59 $15,485.87 12090 $11,430.39 $14,588.39 City Building Official/Fire Marshal 12150 $12,133.59 $15,485.87 12090 $11,430.39 $14,588.39 Assistant to the City Manager 12150 $12,133.59 $15,485.87 12090 $11,430.39 $14,588.39 General Manager Enviro SVCS 12150 $12,133.59 $15,485.87 12090 $11,430.39 $14,588.39 Economic Development & Planning Manager 12150 $12,133.59 $15,485.87 12090 $11,430.39 $14,588.39 Police Captain 12150 $12,133.59 $15,485.87 12090 $11,430.39 $14,588.39 Finance Director 12360 $14,953.34 $19,084.67 12300 $14,086.72 $17,978.62 Police Chief 12360 $14,953.34 $19,084.67 12300 $14,086.72 $17,978.62 Community Development Director 12360 $14,953.34 $19,084.67 12300 $14,086.72 $17,978.62 Economic Development Director 12360 $14,953.34 $19,084.67 12300 $14,086.72 $17,978.62 Assistant City Manager 12380 $15,253.90 $19,468.27 12320 $14,369.86 $18,339.99 Director of Public Safety/Chief of Police 12420 $15,873.26 $20,258.75 12360 $14,953.33 $19,084.66

4.a
Packet Pg. 42
Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule - Classification Salary Range Mininum
Monthly
Maximum
Monthly
Public Safety Dir./Chief of Police/Interim City Manager* 002 $22,791.09 $22,791.09 *Salary ranges are determined by negotiated contracts.

Classification Salary Range Minimum
Hourly
Maximum
Hourly
PT-RecLeader/Lifeguard# 10430 $12.64 $16.14
PT-Maintenance Worker I# 10430 $12.64 $16.14
PT-RecLeader/Senior Lifeguard 10550 $14.25 $18.18
PT-Senior RecLeader 10550 $14.25 $18.18
PT-Pool Manager 10770 $17.73 $22.63

CITY OF BARSTOW - CONTRACT EMPLOYEES
FY 2023-2024 / Contract
Employee Classification / Compensation Program
Amended February 20, 2024
Effective January 16, 2024

CITY OF BARSTOW
FY 2023-2024 / Part-Time - Casual
Employee Classification / Compensation Program
Amended February 20, 2024
Effective January 1, 2024#
#The amendment approved on February 20, 2024, which is retroactively effective on January 1, 2024, applies to the PT-RecLeader/Lifeguard, PT-Maintenance Worker I, and the Paid Call Firefighter classifications only. This change is due to the State of Calfornia's minimum wage increasing to $16.00 per hour effective January 1, 2024. Employees currently employed, or hired into the PT-RecLeader/Lifeguard, PT-Maintenance Worker I, or the Paid Call Firefighter positions, are placed in the maximum hourly range of $16.14 to comply with the State of California's minimum wage increase to $16.00 per hour which became effective on January 1, 2024.

4.a
Packet Pg. 43
Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule - Classification Salary Range Minimum
Monthly
Maximum
Monthly
Firefighter Trainee 11210 $4,761.90 $6,077.52
Firefighter / EMT 11360 $5,528.41 $7,055.81
Firefighter / Paramedic 11460 $6,106.81 $7,794.01
Fire Engineer 11560 $6,745.72 $8,609.43
Fire Captain 11780 $8,393.50 $10,716.30
Fire Battalion Chief 11860 $9,092.21 $11,604.22
Assistant Fire Chief 11870 $9,183.13 $11,720.26
Fire Division Chief 12030 $10,767.94 $13,742.92
Fire Chief 12300 $14,086.72 $17,978.62
Classification Salary Range Min. Max.

Paid Call Firefighter 10430 $12.64 $16.14

BARSTOW FIRE PROTECTION DISTRICT
FY 2023-2024 / Full-Time
Employee Classification / Compensation Program
Amended February 20, 2024

BARSTOW FIRE PROTECTION DISTRICT
FY 2023-2024
Employee Classification / Compensation Program
Amended February 20, 2024
#The amendment approved on February 20, 2024, which is retroactively effective on January 1, 2024, applies to the PT-RecLeader/Lifeguard, PT-Maintenance Worker I, and the Paid Call Firefighter classifications only. This change is due to the State of Calfornia's minimum wage increasing to $16.00 per hour effective January 1, 2024. Employees currently employed, or hired into the PT-RecLeader/Lifeguard, PT-Maintenance Worker I, or the Paid Call Firefighter positions, are placed in the maximum hourly range of $16.14 to comply with the State of California's minimum wage increase to $16.00 per hour which became effective on January 1, 2024. #
Effective January 1, 2024
#

4.a
Packet Pg. 44
Attachment: Reso 5149-2024 PAPS Amended 2-20-24 (For CC Agenda Item) (5570 : FY 2023-2024 Publicly Available Pay Schedule - Regular Meeting
02/20/24 05:30 PM
Finance
Sydnie Harris
Audit
Doc ID: 5541

AGENDA ITEM
AGENDA MATTER:

CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2023
EXECUTIVE SUMMARY:

The City of Barstow's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2023, will be presented to the City Council by Brandon Young, Partner, from Lance, Soll and Lunghard, LLP.

DISCUSSION:

The City of Barstow's Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2023, is herewith presented for City Council's review, discussion, and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The ACFR has been reviewed by the Finance Committee at their meeting held on January 30, 2023, and the report has been recommended to the City Council for a receive and file action.

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

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the City Council take the following action:

1. Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2023.
5 Packet Pg. 45

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Packet Pg. 46
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.

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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 220 East Mountain View Street, Suite A, Barstow, California 92311‐2839 Ph: 760‐256‐3531 Fax: 760‐256‐1750 www.barstowca.org December 28, 2023
For the Citizens of the City of Barstow,
Honorable Mayor and City Council
City of Barstow
It is our pleasure to submit the Annual Comprehensive Financial Report (ACFR) for the City of Barstow. State law requires that all general-purpose local governments publish each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue the Annual Comprehensive Financial Report of the City of Barstow for the fiscal year ended June 30, 2023.

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

The City of Barstow’s financial statements have been audited by Lance, Soll, & Lundgard, LLP, a firm of licensed certified public accountants. The independent auditors have issued an unmodified (“clean”) opinion and have concluded that the City’s financial statements for the fiscal year ended June 30, 2023, are fairly presented in conformity with generally accepted accounting principles. The independent auditors’ report is presented as the first component of the financial section of this report. GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Barstow’s MD&A can be found immediately following the report of the independent auditors.

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

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

Staff provided services include police services and fire protection services, customer service and community relations, community development (which includes planning, economic development, housing and grant administration activities as well as overall department administration), public works oversight including construction and maintenance of roadways, parks and streets, recreational and cultural activities, sewer utility services and general administrative services. All of these activities are included in this report. Fire protection is provided by the Barstow Fire Protection District, a subsidiary agency of the City.

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AWARDS AND ACKNOWLEDGEMENTS
Awards
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report for the year ended, June 30, 2023, conforms to the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for the certificate.

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

The preparation of this report on a timely basis is a team effort, requiring the dedication and cooperation of the entire Finance Department staff and continued support of the City Manager’s Office and City Council. The guidance and suggestions from the accounting firm of Lance, Soll and Lunghard, LLP, were also invaluable in completion of this report.

Sincerely,
Sydnie Harris
Finance Director
iv

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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Barstow
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2022
Executive Director/CEO
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
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Brea, CA 92821
(714) 672-0022
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The Woodlands, TX 77380
(936) 828-4587
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Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) To the Honorable Mayor and Members of the City Council
City of Barstow, California
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual fund financial statements and schedules (supplementary information) are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 28, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Brea, California
December 28, 2023
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672:
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17 5.a
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672:
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) *(1(5$/385326(
),1$1&,$/67$7(0(176
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) *29(510(17:,'(
),1$1&,$/67$7(0(176
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Net Position
Governmental Business-Type
Activities Activities Total
Assets:

Cash and investments $ 2,333,538 23,186,714 $ 25,520,252 $ Receivables:

Accounts 8,700,449 1,056,286 9,756,735
Taxes 56,910 - 56,910
Accrued interest 139,272 14,098 153,370
Leases 436,447 - 436,447
Prepaid costs 684,911 1,125 686,036
Due from other governments 4,616,062 - 4,616,062
Inventories 87,673 - 87,673
Capital assets not being depreciated 27,444,017 5,265,587 32,709,604 Capital assets, net of depreciation/amortization 58,537,647 18,799,106 77,336,753 Total Assets 123,890,102 27,469,740 151,359,842
Deferred Outflows of Resources:

Deferred employer contributions - pensions 3,486,859 183,827 3,670,686 Deferred outflows of resources - pension 22,031,282 1,270,680 23,301,962 Deferred contributions - OPEB 977,542 - 977,542
Deferred outflows of resources - OPEB 2,100,241 - 2,100,241 Total Deferred Outflows
of Resources 28,595,924 1,454,507 30,050,431
Liabilities:

Accounts payable 5,455,196 686,189 6,141,385
Accrued liabilities 989,362 57,431 1,046,793
Accrued interest 188,020 - 188,020
Unearned revenue 310,232 - 310,232
Deposits payable 44,028 73,877 117,905
Due to other governments 50,695 - 50,695
Retentions payable 31,176 - 31,176
Noncurrent liabilities:

Due within one year
Long-term debt 1,743,860 - 1,743,860
Compensated absences 638,747 54,980 693,727
Claims and judgements 1,020,023 - 1,020,023
Leases payable 168,243 19,605 187,848
Subscriptions payable 44,025 - 44,025
Pollution remediation liability - 51,000 51,000
Due in more than one year
Long-term debt 26,201,842 - 26,201,842
Compensated absences 958,121 82,469 1,040,590
Claims and judgements 3,739,252 - 3,739,252
Leases payable 430,897 47,434 478,331
Subscriptions payable 48,674 - 48,674
Pollution remediation liability - 5,374,233 5,374,233
Net Pension Liability 24,310,185 1,567,498 25,877,683
Net OPEB Liability 18,393,827 - 18,393,827
Total Liabilities 84,766,405 8,014,716 92,781,121
Deferred Inflows of Resources:

Deferred inflows of resources - pension 16,306,278 980,615 17,286,893 Deferred inflows of resources - OPEB 7,005,259 - 7,005,259 Deferred inflows of resources - leases 425,595 - 425,595 Total Deferred Inflows
of Resources 23,737,132 980,615 24,717,747
Net Position:

Net investment in capital assets 84,150,615 23,997,654 108,148,269 Restricted for:

Public safety 192,443 - 192,443
Parks and recreation 1,989 - 1,989
Capital projects 908,285 - 908,285
Debt service 2,380 - 2,380
Low and Moderate Income 447,413 - 447,413
Streets and Highways 2,921,918 - 2,921,918
Other purposes 10,583 - 10,583
Unrestricted (44,653,137) (4,068,738) (48,721,875)
Total Net Position $ 19,928,916 43,982,489 $ 63,911,405 $ June 30, 2023
Primary Government
See Notes to Financial Statements.
23 5.a
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Activities
Year Ended June 30, 2023
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs
Primary Government:

Governmental Activities:

General government $ 11,864,158 $ 776,792 $ 20,327 $ -
Public safety 19,309,981 1,044,961 799,713 5,156,174
Community development 3,692,053 573,213 327,471 53,128
Recreation 1,767,910 153,524 - 8,827
Public works 10,395,467 8,480 4,540 3,876,901
Interest on long-term debt 2,002,105 - - -
Total Governmental Activities 49,031,674 2,556,970 1,152,051 9,095,030 Business-Type Activities:

Wastewater Reclamation 2,529,653 5,500,174 - -
Solid Waste Disposal 5,562,295 6,301,088 - -
Total Business-Type Activities 8,091,948 11,801,262 - - Total Primary Government $ 57,123,622 $ 14,358,232 $ 1,152,051 $ 9,095,030 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
Transfers between funds
Total General Revenues and Transfers
Change in Net Position
Net Position, Beginning of Year
Net Position, End of Year
Program Revenues
See Notes to Financial Statements.
24 5.a
Packet Pg. 87
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Primary Government
Governmental Business-Type
Activities Activities Total
$ - (11,067,039) $ (1 $ 1,067,039)
(12,309,133) - (12,309,133)
(2,738,241) - (2,738,241)
(1,605,559) - (1,605,559)
(6,505,546) - (6,505,546)
(2,002,105) - (2,002,105)
(36,227,623) - (36,227,623)
- 2,970,521 2,970,521
- 738,793 738,793
- 3,709,314 3,709,314
(36,227,623) 3,709,314 (32,518,309)
11,492,487 - 11,492,487
4,591,458 - 4,591,458
18,807,640 - 18,807,640
1,329,910 - 1,329,910
228,630 - 228,630
87,730 - 87,730
375,413 28,614 404,027
677,529 63,818 741,347
3,609,129 (3,609,129)-
41,199,926 (3,516,697) 37,683,229
4,972,303 192,617 5,164,920
39,010,186 19,736,299 58,746,485
$ 19,928,916 43,982,489 $ 63,911,405 $
Net (Expenses) Revenues
and Changes in Net Position
See Notes to Financial Statements.
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) )81'
),1$1&,$/67$7(0(176
Governmental Funds Financial Statements
Enterprise Funds Financial Statements
Fiduciary Funds Financial Statements
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) *29(510(17$/)81'),1$1&,$/67$7(0(176
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The Barstow Fire Protection District Special Revenue Fund DFFRXQWV IRU RSHUDWLRQV RI WKH %DUVWRZ)LUH3URWHFWLRQ'LVWULFW
Grants Special Revenue Fund LV XVHG WR DFFRXQW IRU UHFHLSWV DQG H[SHQGLWXUHV RI PRQH\ UHFHLYHG IURP YDULRXVJRYHUQPHQWDOJUDQWV
COVID-19 Grants Fund LVXVHGWRDFFRXQWIRUJUDQWH[SHQGLWXUHVLQFXUUHGGXHJUDQWVIRUWKH&RYLG SDQGHPLF
Non-Major Governmental Funds LVWKHDJJUHJDWHRIDOOWKHQRQPDMRUJRYHUQPHQWDOIXQGV 29 5.a
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Balance Sheet
Governmental Funds
June 30, 2023
General
Assets:

Pooled cash and investments $ 15,364,257 $ 2,578,107 $ 888,739 $ 322,883 Receivables:

Accounts 2,438,401 1,039,099 59,856 5,063,241
Taxes ----
Accrued interest 100,819 12,334 - 2,814
Leases 194,256 - 242,191 -
Prepaid costs 119,215 - - -
Due from other governments 4,616,062 - - -
Due from other funds 5,520,682 - - -
Advances to other funds 6,017,392 - - -
Inventories 87,673 - - -
Total Assets $ 34,458,757 $ 3,629,540 $ 1,190,786 $ 5,388,938 Liabilities, Deferred Inflows of Resources,
and Fund Balances (Deficits):

Liabilities:

Accounts payable $ 4,265,437 $ 857,438 $ 139,930 $ 192,391 Accrued liabilities 824,971 - 164,391 -
Unearned revenues - - - 247,153
Deposits payable 44,028 - - -
Due to other governments 50,695 - - -
Due to other funds - - - 4,944,959
Advances from other funds - 1,700,000 4,317,392 -
Retentions payable - - - 7,381
Total Liabilities 5,185,131 2,557,438 4,621,713 5,391,884 Deferred Inflows of resources:

Unavailable revenues 245,403 718,293 - 4,993,648
Leases 188,479 - 237,116 -
Total Deferred Inflows of Resources 433,882 718,293 237,116 4,993,648 Fund Balances (Deficits):

Nonspendable 6,224,280 - - -
Restricted - 353,809 - -
Assigned 5,467,623 - - -
Unassigned 17,147,841 - (3,668,043) (4,996,594)
Total Fund Balances (Deficits) 28,839,744 353,809 (3,668,043) (4,996,594) Total Liabilities, Deferred inflows of
Resources, and Fund Balances $ 34,458,757 $ 3,629,540 $ 1,190,786 $ 5,388,938 Special Revenue Funds
Measure I
Barstow Fire
Protection
District Grants
See Notes to Financial Statements.
30 5.a
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Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Balance Sheet
Governmental Funds
June 30, 2023
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 (Deficits):

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 (Deficits):

Nonspendable
Restricted
Assigned
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred inflows of
Resources, and Fund Balances
Special
Revenue
Funds
Other Total
Governmental Governmental
Funds Funds
$ 4,032,196 532 $ 23,186,714 $ - 99,852 8,700,449 - 56,910 56,910 - 23,305 139,272 - - 436,447 - 565,696 684,911 - - 4,616,062 - - 5,520,682 - - 6,017,392 - - 87,673 $ 4,777,959 532 $ 49,446,512 $
$ - - $ 5,455,196 $ - - 989,362 - 63,079 310,232 - - 44,028 - - 50,695 - 575,723 5,520,682 - - 6,017,392
532 23,263 31,176
532 662,065 18,418,763 - - 5,957,344 - - 425,595 - - 6,382,939 - - 6,224,280 - 4,131,202 4,485,011 - - 5,467,623
- (15,308) 8,467,896
- 4,115,894 24,644,810
$ 4,777,959 532 $ 49,446,512 $
COVID-19
Grants
See Notes to Financial Statements.
31 5.a
Packet Pg. 94
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
32 5.a
Packet Pg. 95
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Reconciliation to the Balance Sheet of Governmental Funds To the Statement of Net Position
June 30, 2023
Fund balances of governmental funds $ 24,644,810
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation/amortization have not been included as financial resources in governmental fund activity. 85,981,664
Long-term liabilities, claims liabilities, compensated absences and leases payable that have not been included in the governmental fund activity:

Bonds payable $ (26,806,492)
Loans payable (1,139,210)
Leases payable (599,140)
Subscriptions payable (92,699)
Claims and judgements payable (4,759,275)
Compensated absences (1,596,868) (34,993,684)
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 (9,188,563)
Safety net pension liability (7,267,418)
Safety net pension liability - Fire (7,854,204) (24,310,185) OPEB liabilities are not included in the governmental fund statements, however they are reported in the governmental activities in the Statement of Net Position. (18,393,827)
Employer contributions for pension were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements these contributions are deferred. 3,486,859
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements these contributions are deferred. 977,542
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 22,031,282
Deferred outflows of resources - OPEB 2,100,241
Deferred inflows of resources - pension (16,306,278)
Deferred inflows of resources - OPEB (7,005,259) 819,986 Accrued interest payable for the current portion of interest due on Bonds has not been reported in the governmental funds. (188,020) 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. 5,957,344
Net Position of Governmental Activities $ 43,982,489
See Notes to Financial Statements.
33 5.a
Packet Pg. 96
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Revenues,
Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended June 30, 2023
General Grants
Revenues:

Taxes $ - 30,703,327 $ 5,823,748 $ $ -
Licenses and permits 520,718 - 3,956 -
Intergovernmental 506,252 2,049,259 209,330 615,012
Charges for services 1,599,549 - - -
Use of money and property 350,267 10,285 6,018 (375)
Fines and forfeitures 145,651 - - -
Miscellaneous 547,973 - 129,556 -
Total Revenues 34,373,737 2,059,544 6,172,608 614,637
Expenditures:

Current:

General government 7,309,941 - - -
Public safety 12,003,525 9,021 7,844,296 112,521
Community development 2,932,095 - - 41,761
Parks and recreation 1,512,780 - - -
Public works 4,279,250 - - -
Capital outlay 814,416 - - 305,415
Debt service:

Principal retirement 136,774 - - -
Interest and fiscal charges 884,783 - - -
Total Expenditures 29,873,564 9,021 7,844,296 459,697
Excess (Deficiency) of Revenues
Over (Under) Expenditures 4,500,173 2,050,523 (1,671,688) 154,940 Other Financing Sources (Uses):

Transfers in 6,847,239 - 4,736,023 -
Transfers out (6,605,642) (1,029,047) (1,738,488) (522,940) Financing leases 627,672 - - -
Financing subscription-based IT agreements 137,517 - - - Proceeds from sale of capital asset 5,000 - - -
Total Other Financing Sources
(Uses) 1,011,786 (1,029,047) 2,997,535 (522,940)
Net Change in Fund Balances 5,511,959 1,021,476 1,325,847 (368,000) Fund Balances (Deficits), Beginning of Year 23,327,785 (667,667) (4,993,890) (4,628,594) Fund Balances (Deficits), End of Year 28,839,744 $ 353,809 $ (3,668,043) $ (4,996,594) $ Measure I
Barstow Fire
Protection
District
Special Revenue Funds
See Notes to Financial Statements.
34 5.a
Packet Pg. 97
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Revenues,
Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended June 30, 2023
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
Financing leases
Financing subscription-based IT agreements
Proceeds from sale of capital asset
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances (Deficits), Beginning of Year
Fund Balances (Deficits), End of Year
Special
Revenue
Funds
$ - - $ $ 36,527,075
-- 524,674
5,154,941 1,602,725 10,137,519
-- 1,599,549
11,611 35,243 413,049
-- 145,651
-- 677,529
5,166,552 1,637,968 50,025,046
-- 7,309,941 - 15,452 19,984,815
-444 2,974,300
-375 1,513,155
- 2,693,613 6,972,863
391,189 1,301,440 2,812,460
- 1,609,386 1,746,160
- 1,229,674 2,114,457
391,189 6,850,384 45,428,151
4,775,363 (5,212,416) 4,596,895
- 6,778,923 18,362,185
(4,770,039) (86,900) (14,753,056)
-- 627,672
-- 137,517
-- 5,000
(4,770,039) 6,692,023 4,379,318
5,324 1,479,607 8,976,213
(5,324) 2,636,287 15,668,597
$ 4,115,894 - $ 24,644,810 $
COVID-19
Grants
Other
Governmental
Funds
Total
Governmental
Funds
See Notes to Financial Statements.
35 5.a
Packet Pg. 98
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
Year ended June 30, 2023
Net change in fund balances - total governmental funds $ 8,976,213 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/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization in the current period.

Capital outlay $ 3,181,228
Depreciation and amortization (4,093,905)
Loss on disposal of capital assets (20,412) (933,089)
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 1,746,159
Lease principal 278,324
Lease financing (625,733)
Subscription payments 44,818
Subscription financing (137,518) 1,306,050
Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. 112,352
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. 507,690
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 (448,014)
Pension-related items (4,921,200)
Other post-employment benefit-related items 2,499 (5,366,715) 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. 369,802
Change in Net Position of Governmental Activities $ 4,972,303 See Notes to Financial Statements.
36 5.a
Packet Pg. 99
Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Net Position
Proprietary Funds
June 30, 2023
Totals
Assets:

Current:

Cash and investments $ 1,412,978 920,560 $ 2,333,538 $
Receivables:

Accounts 576,547 479,739 1,056,286
Accrued interest 8,276 5,822 14,098
Prepaid costs 707 418 1,125
Total Current Assets 1,506,090 1,898,957 3,405,047
Noncurrent:

Capital assets:

Not being depreciated/amortized 5,265,587 - 5,265,587
Net of accumulated depreciation/amortization 18,513,119 285,987 18,799,106 Total Noncurrent Assets 23,778,706 285,987 24,064,693
Total Assets 25,284,796 2,184,944 27,469,740
Deferred Outflows of Resources:

Deferred employer pension contributions 145,436 38,391 183,827 Deferred outflows of resources - pension related items 1,005,308 265,372 1,270,680 Total Deferred Outflows of Resources 1,150,744 303,763 1,454,507 Liabilities:

Current:

Accounts payable 113,013 573,176 686,189
Accrued liabilities 44,314 13,117 57,431
Deposits payable - 73,877 73,877
Accrued compensated absences - due within one year 43,895 11,085 54,980 Pollution remediation liability - due within one year 51,000 - 51,000 Leases payable - due within one year 18,996 609 19,605
Total Current Liabilities 271,218 671,864 943,082
Noncurrent:

Accrued compensated absences - due in more than one year 65,842 16,627 82,469 Pollution remediation liability - due in more than one year 5,374,233 - 5,374,233 Leases payable - due in more than one year 38,641 8,793 47,434 Net pension liability 1,240,137 327,361 1,567,498
Total Noncurrent Liabilities 6,718,853 352,781 7,071,634 Total Liabilities 6,990,071 1,024,645 8,014,716
Deferred Inflows of Resources:

Deferred inflows of resources - pension related items 775,820 204,795 980,615 Total Deferred Inflows of Resources 775,820 204,795 980,615 Net Position:

Net investment in capital assets 23,721,069 276,585 23,997,654 Unrestricted (deficit) (5,051,420) 982,682 (4,068,738)
Total Net Position $ 18,669,649 $ 1,259,267 $ 19,928,916 Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
37 5.a
Packet Pg. 100 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
Year ended June 30, 2023
Totals
Operating Revenues:

Sales and service charges $ 6,301,088 5,500,174 $ $ 11,801,262 Miscellaneous 43,076 20,742 63,818
Total Operating Revenues 5,543,250 6,321,830 11,865,080 Operating Expenses:

Administration and general 124,115 328,770 452,885
Cost of services 1,315,138 5,199,660 6,514,798
Claims expense 131,986 11,713 143,699
Depreciation and amortization expense 957,936 22,761 980,697 Total Operating Expenses 2,529,175 5,562,251 8,091,426
Operating Income (Loss) 3,014,075 759,579 3,773,654
Nonoperating Revenues (Expenses):

Interest revenue 22,340 6,274 28,614
Interest expense (478) (44) (522)
Total Nonoperating
Revenues (Expenses) 21,862 6,230 28,092
Income (Loss) Before Transfers 3,035,937 765,809 3,801,746 Transfers out (3,267,290) (341,839) (3,609,129)
Changes in Net Position (231,353) 423,970 192,617
Net Position:

Beginning of Year 18,901,002 835,297 19,736,299
End of Fiscal Year $ 1,259,267 18,669,649 $ 19,928,916 $ Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
38 5.a
Packet Pg. 101 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Cash Flows
Proprietary Funds
Year ended June 30, 2023
Totals
Cash Flows from Operating Activities:

Cash received from customers and users $ 6,203,024 5,596,944 $ $ 11,799,968 Cash paid to suppliers for goods and services (1,739,170) (5,125,318) (6,864,488) Cash paid to employees for services (1,157,498) (109,473) (1,266,971) Cash received from others 1,898,096 20,742 1,918,838
Net Cash Provided (Used) by Operating Activities 4,598,372 988,975 5,587,347 Cash Flows from Non-Capital Financing Activities:

Cash transfers out (3,267,290) (341,839) (3,609,129)
Net Cash Provided (Used) by
Non-Capital Financing Activities (3,267,290) (341,839) (3,609,129) Cash Flows from Capital
and Related Financing Activities:

Acquisition and construction of capital assets (2,458,973) (44) (2,459,017) Principal paid on capital debt and leases (16,226) (609) (16,835) Interest paid on capital debt and leases (478) - (478)
Net Cash Provided (Used) by
Capital and Related Financing Activities (2,475,677) (653) (2,476,330) Cash Flows from Investing Activities:

Interest received 22,340 663 23,003
Net Cash Provided (Used) by
Investing Activities 22,340 663 23,003
Net Increase (Decrease) in Cash
and Cash Equivalents (1,122,255) 647,146 (475,109)
Cash and Cash Equivalents at Beginning of Year 2,042,815 765,832 2,808,647 Cash and Cash Equivalents at End of Year $ 920,560 $ 1,412,978 $ 2,333,538 Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss) 3,014,075 $ 759,579 $ 3,773,654 $ Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:

Depreciation/amortization 957,936 22,761 980,697
(Increase) decrease in accounts receivable 96,770 (126,970) (30,200) (Increase) decrease in prepaid expense (20) 266 246
(Increase) decrease in deferred employer contributions 1,499,622 414,246 1,913,868 (Increase) decrease in deferred outflows of resources - pension (691,739) (179,094) (870,833) Increase (decrease) in accounts payable and accrued liabilities (318,692) 63,651 (255,041) Increase (decrease) in deposits payable -28,906 28,906
Increase (decrease) in net pension liability 355,398 83,925 439,323 Increase (decrease) in deferred inflows of resources - pension (300,106) (91,246) (391,352) Increase (decrease) in compensated absences (14,872) 12,951 (1,921) Total Adjustments 1,584,297 229,396 1,813,693
Net Cash Provided (Used) by
Operating Activities $ 4,598,372 $ 988,975 $ 5,587,347
Non-Cash Investing, Capital, and Financing Activities:

Increase in lease additions $ 61,448 $ - $ 61,448
Business-Type Activities - Enterprise Funds
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
39 5.a
Packet Pg. 102 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
40 5.a
Packet Pg. 103 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) ),'8&,$5<)81'),1$1&,$/67$7(0(176
41 5.a
Packet Pg. 104 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Fiduciary Net Position
Fiduciary Funds
Year Ended June 30, 2023
Assets:

Cash and investments $ 205,200 $ 35,330
Receivables:

Accounts 105 -
Taxes - 4,000
Accrued interest receivable 1,331 861
Due from other governments - 45,461
Land held for resale - 2,224,905
Total Assets 206,636 2,310,557
Liabilities:

Accounts payable 12,140 -
Total Liabilities 12,140 -
Net Position:

Restricted for individuals, organizations, and other governments 194,496 2,310,557 Total Net Position $ 2,310,557 194,496 $
Custodial Funds
Successor
Agency Private
Purpose Trust
Fund
See Notes to Financial Statements.
42 5.a
Packet Pg. 105 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Statement of Changes in Fidyciary Net Position
Fiduciary Funds
Year Ended June 30, 2023
Additions:

Collections for assessment districts $ 22,148 $ -
Intergovernmental- 21,312
Interest and change in fair value of investments 2,346 6,249 Miscellaneous
- 1,013
Total Additions 24,494 28,574
Deductions:

Administrative expenses 7,110 36,510
Contractual services 5,587
-
Interest expense
- 7,835
Total Deductions 12,697 44,345
Net Change in Fiduciary Net Position 11,797 (15,771)
Net Position - Beginning 182,699 2,326,328
Net Position - Ending $ 2,310,557 194,496 $
Successor
Agency Private
Purpose Trust
Custodial Funds Fund
See Notes to Financial Statements.
43 5.a
Packet Pg. 106 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
44 5.a
Packet Pg. 107 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) )227127(',6&/2685(6
45 5.a
Packet Pg. 108 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
46 5.a
Packet Pg. 109 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 127(672%$6,&
),1$1&,$/67$7(0(176
47 5.a
Packet Pg. 110 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
48 5.a
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Packet Pg. 157 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
General Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 23,327,785 $ 23,327,785 $ 23,327,785 $ - Resources (Inflows):

Taxes 27,034,000 28,186,500 30,703,327 2,516,827
Licenses and permits 304,300 361,079 520,718 159,639
Intergovernmental 384,540 957,007 506,252 (450,755)
Charges for services 1,869,975 1,505,311 1,599,549 94,238 Use of money and property 193,036 235,001 350,267 115,266 Fines and forfeitures 76,000 105,800 145,651 39,851
Miscellaneous 164,300 441,636 547,973 106,337
Transfers in 3,097,100 7,363,728 6,847,239 (516,489)
Capital leases - - 627,672 627,672
Proceeds from sale of capital asset - 5,000 5,000 -
SBITA proceeds - - 137,517 137,517
Amounts Available for Appropriations 56,451,036 62,488,847 65,318,950 2,830,103 Charges to Appropriation (Outflow):

General government 6,612,508 7,624,146 7,309,941 314,205 Public safety 10,737,533 12,298,860 12,003,525 295,335
Community development 2,717,312 3,097,256 2,932,095 165,161 Parks and recreation 1,381,459 1,655,267 1,512,780 142,487 Public works 4,456,276 4,558,468 4,279,250 279,218
Capital outlay 226,148 708,115 814,416 (106,301)
Debt service:

Principal retirement - - 136,774 (136,774)
Interest and fiscal charges 539,203 548,903 884,783 (335,880) Transfers out 6,855,717 7,245,141 6,605,642 639,499
Total Charges to Appropriations 33,526,156 37,736,156 36,479,206 1,256,950 Budgetary Fund Balance, June 30 $ 22,924,880 $ 24,752,691 $ 28,839,744 $ 4,087,053 See Notes to Required Supplementary Information.
95 5.a
Packet Pg. 158 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Measure I Special Revenue Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (667,667) $ (667,667) $ (667,667) $ - Resources (Inflows):

Intergovernmental 6,405,503 6,405,816 2,049,259 (4,356,557) Use of money and property - - 10,285 10,285
Amounts Available for Appropriations 5,737,836 5,738,149 1,391,877 (4,346,272) Charges to Appropriation (Outflow):

Public safety - 33,963 9,021 24,942
Transfers out 5,253,032 4,446,487 1,029,047 3,417,440
Total Charges to Appropriations 5,253,032 4,480,450 1,038,068 3,442,382 Budgetary Fund Balance, June 30 $ 484,804 $ 1,257,699 $ 353,809 $ (903,890) See Notes to Required Supplementary Information.
96 5.a
Packet Pg. 159 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Barstow Fire Protection District Special Revenue Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (4,993,890) $ (4,993,890) $ (4,993,890) $ - Resources (Inflows):

Taxes 4,964,950 4,964,950 5,823,748 858,798
Licenses and permits 1,000 2,351 3,956 1,605
Intergovernmental 102,000 209,353 209,330 (23)
Use of money and property 8,000 10,314 6,018 (4,296)
Miscellaneous - 5,294 129,556 124,262
Transfers in 4,464,802 4,854,161 4,736,023 (118,138)
Amounts Available for Appropriations 4,546,862 5,052,533 5,914,741 862,208 Charges to Appropriation (Outflow):

Public safety 7,558,252 8,638,533 7,844,296 794,237
Transfers out 1,623,056 1,737,138 1,738,488 (1,350)
Total Charges to Appropriations 9,181,308 10,375,671 9,582,784 792,887 Budgetary Fund Balance, June 30 $ (4,634,446) $ (5,323,138) $ (3,668,043) $ 1,655,095 See Notes to Required Supplementary Information.
97 5.a
Packet Pg. 160 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Grants Special Revenue Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (4,628,594) $ (4,628,594) $ (4,628,594) $ - Resources (Inflows):

Intergovernmental 36,541,125 37,173,920 615,012 (36,558,908) Use of money and property - - (375) (375)
Amounts Available for Appropriations 31,912,531 32,545,326 (4,013,957) (36,559,283) Charges to Appropriation (Outflow):

Public safety - 883,123 112,521 770,602
Community development 42,198 42,198 41,761 437
Capital outlay - 305,383 305,415 (32)
Transfers out 33,998,161 17,996,394 522,940 17,473,454
Total Charges to Appropriations 34,040,359 19,227,098 982,637 18,244,461 Budgetary Fund Balance, June 30 $ (2,127,828) $ 13,318,228 $ (4,996,594) $ (18,314,822) See Notes to Required Supplementary Information.
98 5.a
Packet Pg. 161 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
COVID-19 Grants Special Revenue Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (5,324) $ (5,324) $ (5,324) $ - Resources (Inflows):

Intergovernmental 2,860,488 5,154,940 5,154,941 1
Use of money and property - - 11,611 11,611
Amounts Available for Appropriation 2,855,164 5,149,616 5,161,228 11,612 Charges to Appropriation (Outflow):

General government - - - -
Capital outlay 428,157 418,988 391,189 27,799
Transfers out - 4,766,628 4,770,039 (3,411)
Total Charges to Appropriations 428,157 5,185,616 5,161,228 24,388 Budgetary Fund Balance, June 30 $ 2,427,007 $ (36,000) $ - $ 36,000 See Notes to Required Supplementary Information.
99 5.a
Packet Pg. 162 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
CalPERS Cost Sharing Plan
Schedule of Proportionate Share of the Net Pension Liability As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021 2020
Measurement Date 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Proportion of the Net Pension Liability 0.08838% 0.39191% 0.26490% 0.24588% Proportionate Share of the Net Pension Liability $ 14,864,924 18,023,479 $ 29,751,671 $ $ 26,777,913 Covered-Employee Payroll $ 9,880,472 14,750,205 $ 10,266,253 $ $ 9,842,257 Proportionate Share of the Net Pension Liability as
Percentage of Covered-Employee Payroll 122.19% 150.45% 289.80% 272.07% Plan Fiduciary Net Position $ 123,982,203 129,524,741 $ 104,679,650 $ $ 102,046,037 Plan Fiduciary Net Position as a Percentage of the
Total Pension Liability 87.78% 89.29% 77.87% 75.26%
Notes to Schedule:

Benefit Changes:

Changes of Assumptions:
(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 eight years are shown.

Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from

7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

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 such as Golden Handshakes, service purchases, and other prior service costs. 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 occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool. 100

5.a
Packet Pg. 163 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
6/30/2018 6/30/2017 6/30/2016 6/30/2015

0.25121% 0.24901% 0.24341% 0.20999%
$ 24,207,207 $ 24,695,340 $ 21,062,463 $ 14,413,454
$ 10,816,083 $ 11,891,452 $ 10,244,777 $ 10,085,135
223.81% 207.67% 205.59% 142.92%
$ - $ - - $ $ -

75.26% 73.31% 74.06% 79.82%
101

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Packet Pg. 164 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
CalPERS Cost Sharing Plan
Schedule of Plan Contributions
As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021 2020
Actuarially Determined Contribution $ 3,643,916 2,349,577 $ 3,405,375 $ $ 3,124,739 (2,349,577) (23,404,058) (3,405,375) (3,124,739)
Contribution Deficiency (Excess) $ (19,760,142) - $ - $ $ - Covered Payroll 14,750,205 9,860,498 9,880,472 10,266,253

15.93% 237.35% 34.47% 30.44%
Note to Schedule:

Valuation Date: June 30, 2020
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
Contribution in Relation to the Actuarially
Determined Contribution

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 eight years are shown.

Contributions as a Percentage of
Covered Payroll
102

5.a
Packet Pg. 165 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
$ 2,677,140 $ 2,388,566 2,533,851 $ $ 2,051,026
(2,677,140) (2,533,851) (2,388,566) (2,051,026)
$ - $ - - $ $ -
9,842,257 10,816,083 11,891,452 10,244,777

27.20% 23.43% 20.09% 20.02%
103

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Packet Pg. 166 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
San Bernardino County Employees' Retirement Association (SBCERA) Schedule of Proportionate Share of the Net Pension Liability As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021 2020
Measurement Date 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Proportion of the Net Pension Liability 0.338% 0.435% 0.421% 0.457% Proportionate Share of the Net Pension Liability $ 8,433,660 7,854,204 $ 16,891,227 $ $ 12,382,040 Covered Payroll $ 2,430,284 2,550,102 $ 2,045,831 $ $ 1,890,826 Proportionate Share of the Net Pension Liability as
Percentage of Covered Payroll 308.00% 347.02% 825.64% 654.85% Plan Fiduciary Net Position $ 45,633,022 29,379,425 $ 33,270,269 $ $ 33,532,575 Plan Fiduciary Net Position as a Percentage of the
Total Pension Liability 78.91% 84.40% 66.33% 73.03%
Notes to Schedule:

5.a
Packet Pg. 167 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
6/30/2018 6/30/2017 6/30/2016 6/30/2015

0.498% 0.378% 0.518% 0.638%
$ 12,626,176 $ 12,781,554 9,958,070 $ $ 12,395,608
$ 1,816,148 $ 2,518,304 1,776,774 $ $ 2,036,785
695.22% 560.46% 507.55% 608.59%
$ 34,034,011 $ 24,486,977 $ 18,856,232 $ 20,207,792

72.94% 71.09% 76.86% 80.98%
105

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Packet Pg. 168 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
San Bernardino County Employees' Retirement Association (SBCERA) Schedule of Plan Contributions
As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021 2020
Actuarially Determined Contribution $ 2,141,231 1,321,109 $ 2,029,361 $ $ 1,760,542 (1,321,109) (10,276,108) (2,029,361) (1,760,542)
Contribution Deficiency (Excess) $ (8,134,877) - $ - $ $ - Covered Payroll 2,605,075 2,550,102 2,430,284 2,045,831

50.71% 402.97% 83.50% 86.06%
Note to Schedule:

Valuation Date: June 30, 2020
Methods and assumptions used to determine contribution rates:

Inflation 2.75% 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 eight years are shown.

2.75% inflation per year, plus real across-the-board salary increase of 0.50%, plus merit and promotion increases.

Contribution in Relation to the Actuarially
Determined Contribution
Contributions as a Percentage of
Covered Payroll
106

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Packet Pg. 169 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
$ 1,625,725 $ 1,258,947 1,704,307 $ $ 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%
107

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Packet Pg. 170 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Schedule of Changes in the Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021
Measurement Date 6/30/2022 6/30/2021 6/30/2020
Changes in Total OPEB Liability
Service cost $ 565,909 535,801 $ $ 532,051
Interest 455,294 577,610 586,298
Differences between actual and expected experience - (2,058,221) - Changes in assumptions (4,307,157) 991,369 353,512
Benefit payments (901,111) (851,272) (759,312)
Net change in total OPEB liability (4,217,173) (774,605) 712,549 Total OPEB liability - beginning 20,799,802 21,574,407 20,861,858 Total OPEB liability - ending (a) 16,582,629 20,799,802 21,574,407 Plan Fiduciary Net Position
Contribution - employer 901,111 851,272 759,312
Net investment income (228,363) 367,993 45,704
Benefit payments (901,111) (851,272) (759,312)
Administrative expense (432) (507) (632)
Other expense -- -
Net change in plan fiduciary net position (228,795) 367,486 45,072 Plan fiduciary net position - beginning 1,705,877 1,338,391 1,293,319 Plan fiduciary net position - ending (b) 1,477,082 1,705,877 1,338,391 Net OPEB Liability/(Assets) - ending (a) - (b) $ 15,105,547 $ 19,093,925 $ 20,236,016 Plan fiduciary net position as a percentage
of the total OPEB liability 9% 8% 6%
Covered payroll $ 13,424,691 $ 12,765,028 $ 13,389,701
Net OPEB liability as a percentage
of covered payroll 112.52% 149.58% 151.13%
Notes to Schedule:

Changes of Assumptions: The discount rate increased from 218% to 4.09% in measurement period 6/30/2022. (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.
108

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Packet Pg. 171 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2020 2019 2018
6/30/2019 6/30/2018 6/30/2017
$ 628,854 $ 586,241 $ 637,325
557,475 559,512 497,633
110,249--
1,857,556 365,110 (1,110,604)
(741,262) (702,823) (628,957)
2,412,872 808,040 (604,603)
18,448,986 17,640,946 18,245,549
20,861,858 18,448,986 17,640,946
741,262 702,823 628,957
75,207 89,989 108,069
(741,262) (702,823) (628,957)
(261) (603) (548)
- (1,496)-
74,946 87,890 107,521
1,218,373 1,130,483 1,022,962
1,293,319 1,218,373 1,130,483
$ 17,230,613 19,568,539 $$ 16,510,463
6% 7% 6%
$ 12,153,938$ 10,550,746$ 10,550,746
161.01% 163.31% 156.49%
See Notes to Required Supplementary Information.
109

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Packet Pg. 172 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Schedule of Contributions - OPEB
As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021
$ 995,997 1,003,698 $ $ 1,213,266
Contribution in Relation to the Actuarially
913,325 901,111 851,272
$ 94,886 90,373 $ 361,994 $
$ 14,750,205 $ 13,424,691 $ 12,765,028
Contributions as a percentage

6.19% 6.71% 6.67%
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, fluctuates down to 3.9% by 2076 Retirement Age 50 to 75
Mortality 2017 CalPERS Experience Study
(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 2023 were from the June 30, 2021 actuarial valuation.

Actuarially Determined Contribution
Determined Contributions
Contribution Deficiency (Excess)
Covered payroll
of covered payroll
See Notes to Required Supplementary Information.
110

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Packet Pg. 173 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2020 2019 2018
$ 1,085,891 $ 1,032,102 $ 982,138
759,312 741,262 702,823
$ 290,840 326,579 $ 279,315 $
$ 13,389,701 $ 12,153,938 $ 10,550,746

5.67% 6.10% 6.66%
See Notes to Required Supplementary Information.
111

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Packet Pg. 174 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

BARSTOW FIRE PROTECTION DISTRICT
Schedule of Changes in the Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021
Measurement Date 6/30/2022 6/30/2021 6/30/2020
Changes in Total OPEB Liability
Service cost $ 573,551 633,234 $ $ 544,393
Interest on the total OPEB liability 109,198 127,973 111,849 Plan experience - (705,883) -
Changes in assumptions (1,437,109) 208,292 72,167
Changes in benefit terms -- -
Benefit payments (45,608) (33,966) (19,568)
Net change in total OPEB liability (740,285) 169,967 708,841 Total OPEB liability - beginning 4,353,123 4,183,156 3,474,315 Total OPEB liability - ending (a) 3,612,838 4,353,123 4,183,156 Plan Fiduciary Net Position
Contribution - employer 45,608 33,966 19,568
Net investment income (50,191) 80,880 10,045
Benefit payments (45,608) (33,966) (19,568)
Administrative expense (95) (111) (139)
Net change in plan fiduciary net position (50,286) 80,769 9,906 Plan fiduciary net position - beginning 374,844 294,075 284,169 Plan fiduciary net position - ending (b) 324,558 374,844 294,075 Net OPEB Liability/(Assets) - ending (a) - (b) $ 3,288,280 $ 3,978,279 $ 3,889,081 Plan fiduciary net position as a percentage
of the total OPEB liability 8.98% 8.61% 7.03%
Covered payroll $ 3,624,974 4,005,521 $ $ 2,045,831
Net OPEB liability as a percentage
of covered payroll 82.09% 109.75% 190.10%
Notes to Schedule:
(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.

Changes of Assumptions: The discount rate increased from 4.10% to 2.20% in measurement period 6/30/2022.

See Notes to Required Supplementary Information.
112

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Packet Pg. 175 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2020 2019 2018
6/30/2019 6/30/2018 6/30/2017
$ 90,956 $ 86,320 $ 90,934
29,157 26,317 21,440
124,887--
52,128 13,302 (50,934)
2,355,457--
(14,200) (12,072) (12,099)
2,638,385 113,867 49,341
835,930 722,063 672,722
3,474,315 835,930 722,063
14,200 12,072 12,099
16,415 19,778 23,752
(14,200) (12,072) (12,099)
57 (461) (121)
16,472 19,317 23,631
267,697 248,380 224,749
284,169 267,697 248,380
$ 568,233 3,190,146 $ 473,683 $

8.18% 32.02% 34.40%
$ 2,758,300 $ 2,611,101 $ 2,537,528
115.66% 21.76% 18.67%
See Notes to Required Supplementary Information.
113

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Packet Pg. 176 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

BARSTOW FIRE PROTECTION DISTRICT PLAN
Schedule of Contributions - OPEB
As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021
$ 376,137 408,795 $ $ 366,074
Contribution in Relation to the Actuarially
64,217 45,608 33,966
$ 330,529 344,578 $ 332,108 $
$ 4,005,521 4,272,131 $ $ 3,624,974
Contributions as a percentage

1.50% 1.14% 0.94%
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, fluctuating to 3.9% by 2076 Retirement Age 45 to 65 years
Mortality SBCERA 2017 Experience Study
(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 2023 were from the June 30, 2021 actuarial valuation.

Actuarially Determined Contribution
Determined Contributions
Contribution Deficiency (Excess)
Covered payroll
of covered payroll
See Notes to Required Supplementary Information.
114

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Packet Pg. 177 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2020 2019 2018
$ 335,358 $ 64,738 $ 62,732
19,568 14,200 12,072
$ 50,538 315,790 $ 50,660 $
$ 2,045,831 $ 2,758,300 $ 2,611,101

0.96% 0.51% 0.46%
See Notes to Required Supplementary Information.
115

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Packet Pg. 178 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
116

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Packet Pg. 179 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 6833/(0(17$5<,1)250$7,21
117

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Packet Pg. 180 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
118

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Packet Pg. 181 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 1210$-25*29(510(17$/)81'6
63(&,$/5(9(18(6)81'6
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Packet Pg. 184 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) &,7<2)%$5672
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122

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Packet Pg. 185 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
123

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Packet Pg. 186 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Combining Statement of Revenues,
Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
Year Ended June 30, 2023
Revenues:

Intergovernmental $ 1,160,840 $ - $ - $ -
Use of money and property 13,515 83 - 5,849
Miscellaneous - - - -
Total Revenues 1,174,355 83 - 5,849
Expenditures:

Current:

Public safety - 4,095 - -
Community development - - - 69
Parks and recreation - - 375 -
Public works - - - -
Capital outlay - - - -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures - 4,095 375 69
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,174,355 (4,012) (375) 5,780 Other Financing Sources (Uses):

Transfers in - - - -
Transfers out (6,900) - - -
Total Other Financing Sources
(Uses) (6,900) - - -
Net Change in Fund Balances 1,167,455 (4,012) (375) 5,780 Fund Balances, Beginning of Year 1,206,498 26,036 (14,933) 441,633 Fund Balances, End of Year $ 2,373,953 $ 22,024 $ (15,308) $ 447,413 Special Revenue Funds
Gas Tax Asset Seizure
Barstow
Harvey House
Foundation
Redevelopement
Housing
Successor
124

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Packet Pg. 187 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Combining Statement of Revenues,
Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
Year Ended June 30, 2023
Revenues:

Intergovernmental
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

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
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
(Continued)
$ 63,641 - $ - $ 315,476 $
528 1,762 138 2,281
- ---
528 65,403 138 317,757
- - -11,357
375 - - -
- ---
- ---
- - -55,190
- ---
- ---
375 - - 66,547
153 65,403 138 251,210
- ---
- - -(80,000)
- - -(80,000)
153 65,403 138 171,210
1,836 128,753 10,444 (791)
$ 194,156 1,989 $ 10,582 $ 170,419 $
Barstow
Community
Services
Local
Transportation Flood Control
Public Safety
COPS Program
Special Revenue Funds
125

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Packet Pg. 188 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Combining Statement of Revenues,
Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
Year Ended June 30, 2023
Revenues:

Intergovernmental
Use of money and property
Miscellaneous
Total Revenues
Expenditures:

Current:

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
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Capital
Projects Fund
Debt Service
Funds
Total
Governmental
Funds
$ - 62,768 $ 1,602,725 $
11,087- 35,243
---
73,855 - 1,637,968
- -15,452
-- 444
-- 375
2,693,613 - 2,693,613
1,246,250 - 1,301,440
- 1,609,386 1,609,386
- 1,229,674 1,229,674
3,939,863 2,839,060 6,850,384
(3,866,008) (2,839,060) (5,212,416)
3,939,863 2,839,060 6,778,923 - - (86,900)
3,939,863 2,839,060 6,692,023
73,855 - 1,479,607
834,430 2,381 2,636,287
$ 2,381 908,285 $ 4,115,894 $
City Capital
Projects Debt Service
126

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Packet Pg. 189 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Gas Tax
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,206,498 $ 1,206,498 $ 1,206,498 $ - Resources (Inflows):

Intergovernmental 1,263,595 1,067,000 1,160,840 93,840
Use of money and property - - 13,515 13,515
Amounts Available for Appropriations 2,470,093 2,273,498 2,380,853 107,355 Charges to Appropriation (Outflow):

Transfers out 29,900 392,480 6,900 385,580
Total Charges to Appropriations 29,900 392,480 6,900 385,580 Budgetary Fund Balance, June 30 $ 2,440,193 $ 1,881,018 $ 2,373,953 $ 492,935 127

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Packet Pg. 190 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Asset Seizure
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 26,036 $ 26,036 $ 26,036 $ - Resources (Inflows):

Use of money and property - - 83 83
Amounts Available for Appropriations 26,036 26,036 26,119 83 Charges to Appropriation (Outflow):

Public safety 7,500 7,500 4,095 3,405
Total Charges to Appropriations 7,500 7,500 4,095 3,405 Budgetary Fund Balance, June 30 $ 18,536 $ 18,536 $ 22,024 $ 3,488 128

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Packet Pg. 191 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Barstow Harvey House Foundation
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (14,933) $ (14,933) $ (14,933) $ - Amounts Available for Appropriation (14,933) (14,933) (14,933) - Charges to Appropriation (Outflow):

Parks and recreation 325 425 375 50
Total Charges to Appropriations 325 425 375 50
Budgetary Fund Balance, June 30 $ (15,258) $ (15,358) $ (15,308) $ 50 129

5.a
Packet Pg. 192 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Redelopment Housing Successor
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 441,633 $ 441,633 $ 441,633 $ - Resources (Inflows):

Use of money and property - - 5,849 5,849
Amounts Available for Appropriations 441,633 441,633 447,482 5,849 Charges to Appropriation (Outflow):

Community development - 69 69 -
Total Charges to Appropriations - 69 69 -
Budgetary Fund Balance, June 30 $ 441,633 $ 441,564 $ 447,413 $ 5,849 130

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Packet Pg. 193 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Barstow Community Services Foundation
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,836 $ 1,836 $ 1,836 $ - Resources (Inflows):

Use of money and property - 500 528 28
Miscellaneous - - - -
Amounts Available for Appropriations 1,836 2,336 2,364 28 Charges to Appropriation (Outflow):

Community development 335 435 375 60
Total Charges to Appropriations 335 435 375 60
Budgetary Fund Balance, June 30 $ 1,501 $ 1,901 $ 1,989 $ 88 131

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Packet Pg. 194 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Local Transportation
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 128,753 $ 128,753 $ 128,753 $ - Resources (Inflows):

Intergovernmental - 63,641 63,641 -
Use of money and property - - 1,762 1,762
Amounts Available for Appropriations 128,753 192,394 194,156 1,762 Budgetary Fund Balance, June 30 $ 128,753 $ 192,394 $ 194,156 $ 1,762 132

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Packet Pg. 195 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Flood Control
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 10,444 $ 10,444 $ 10,444 $ - Resources (Inflows):

Use of money and property - - 138 138
Amounts Available for Appropriations 10,444 10,444 10,582 138 Budgetary Fund Balance, June 30 $ 10,444 $ 10,444 $ 10,582 $ 138 133

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Packet Pg. 196 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Public Safety Cops Program
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (791) $ (791) $ (791) $ - Resources (Inflows):

Intergovernmental 100,000 165,282 315,476 150,194
Use of money and property - - 2,281 2,281
Amounts Available for Appropriations 99,209 164,491 316,966 152,475 Charges to Appropriation (Outflow):

Public safety 20,000 31,000 11,357 19,643
Capital outlay - 55,568 55,190 378
Debt service:

Transfers out 80,000 80,000 80,000 -
Total Charges to Appropriations 100,000 166,568 146,547 20,021 Budgetary Fund Balance, June 30 $ (791) $ (2,077) $ 170,419 $ 172,496 134

5.a
Packet Pg. 197 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
Debt Service Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,381 $ 2,381 $ 2,381 $ - Resources (Inflows):

Transfers in 2,724,630 2,839,089 2,839,060 (29)
Amounts Available for Appropriation 2,727,011 2,841,470 2,841,441 (29) Charges to Appropriation (Outflow):

Debt service:

Principal retirement 1,609,386 1,609,386 1,609,386 -
Interest and fiscal charges 1,115,244 1,234,326 1,229,675 4,651 Total Charges to Appropriations 2,724,630 2,843,712 2,839,061 4,651 Budgetary Fund Balance, June 30 $ 2,381 $ (2,242) $ 2,380 $ 4,622 135

5.a
Packet Pg. 198 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Budgetary Comparison Schedule
City Capital Projects
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 834,430 $ 834,430 $ 834,430 $ - Resources (Inflows):

Intergovernmental - 37,339 62,768 25,429
Use of money and property - - 11,087 11,087
Transfers in 42,270,242 25,934,008 3,939,863 (21,994,145) Amounts Available for Appropriations 43,104,672 26,805,777 4,848,148 (21,957,629) Charges to Appropriation (Outflow):

Community development 106,804 255,144 - 255,144
Public works 835,465 4,671,543 2,693,613 1,977,930
Capital outlay 44,298,603 21,007,321 1,246,250 19,761,071 Transfers out - 250,201 - 250,201
Total Charges to Appropriations 45,240,872 26,184,209 3,939,863 22,244,346 Budgetary Fund Balance, June 30 $ (2,136,200) $ 621,568 $ 908,285 $ 286,717 136

5.a
Packet Pg. 199 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) &8672',$/)81'6
Public Improvement District 91-1 DFFRXQWVIRUWKHUHFHLSWRIDVVHVVPHQWVUHODWLQJWR3XEOLF,PSURYHPHQW'LVWULFW

DQGWKHGLVSRVLWLRQRIWKHDVVHVVPHQWVXQGHUWKHWHUPVRIWKHDJUHHPHQW Landscape Assessment District DFFRXQWVIRUWKH UHFHLSWRIDVVHVVPHQWUHODWLQJWRWKH/DQGVFDSH'LVWULFW DQG WKHGLVSRVLWLRQRIWKHDVVHVVPHQWVXQGHUWKHWHUPVRIWKHDJUHHPHQWV 137

5.a
Packet Pg. 200 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Combining Statement of Fiduciary Net Position
All Custodial Funds
June 30, 2023
Totals
Assets:

Cash and investments $ 108,266 96,934 $ $ 205,200
Receivables:

Accounts - 105 105
Accrued interest receivable 677 654 1,331
Total Assets 97,611 109,025 206,636
Liabilities:

Accounts payable - 12,140 12,140
Total Liabilities - 12,140 12,140
Net Position:

Restricted for individuals, organizations, and other governments 97,611 96,885 194,496 Total Net Position $ 97,611 $ 96,885 $ 194,496
Public
Improvement
District 91-1
Landscape
Assessment
District
138

5.a
Packet Pg. 201 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Combining Statement of Changes in Fiduciary Net Position All Custodial Funds
For the Year Ended Year Ended June 30, 2023
Totals
Additions:

Investment earnings:

Interest $ 1,276 $ 1,070 $ 2,346
Net investment earnings 1,276 1,070 2,346
Collections for assessment districts - 22,148 22,148
Total Additions 1,276 23,218 24,494
Deductions:

Administrative expenses -7,110 7,110
Contractual services -5,587 5,5870
Total Deductions - 12,697 12,697
Net Increase (Decrease) in Fiduciary Net Position 1,276 10,521 11,797 Net Position - Beginning 96,335 86,364 182,699
Net Position - End of the Year $ 97,611 $ 96,885 $ 194,496 Public
Improvement
District 91-1
Landscape
Assessment
District
139

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Packet Pg. 202 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
140

5.a
Packet Pg. 203 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 67$7,67,&$/6(&7,21
141

5.a
Packet Pg. 204 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
142

5.a
Packet Pg. 205 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) ,QGH[ 3DJH
)LQDQFLDO7UHQGV
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5HYHQXH&DSDFLW\
7KHVH VFKHGXOHV FRQWDLQ LQIRUPDWLRQ WR KHOS WKH UHDGHU DVVHVV WKH &LW\¶V PRVW VLJQLILFDQW ORFDO UHYHQXHVVRXUFHVSURSHUW\WD[DQGVDOHVWD[
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7KHVH VFKHGXOHV RIIHU GHPRJUDSKLF DQG HFRQRPLF LQGLFDWRUV WR KHOS WKH UHDGHU XQGHUVWDQG WKH HQYLURQPHQWZLWKLQZKLFKWKH&LW\¶VILQDQFLDODFWLYLWLHVWDNHSODFH 2SHUDWLQJ,QIRUPDWLRQ
7KHVH VFKHGXOHV FRQWDLQ VHUYLFH DQG LQIUDVWUXFWXUH GDWD WR KHOS WKH UHDGHU XQGHUVWDQG KRZ WKH LQIRUPDWLRQ LQ WKH &LW\¶V ILQDQFLDO UHSRUW UHODWHV WR WKH VHUYLFHV WKH &LW\ SURYLGHV DQG WKH DFWLYLWLHV LWSHUIRUPV
67$7,67,&$/6(&7,21
7KLVSDUWRIWKH&LW\RI%DUVWRZ¶VFRPSUHKHQVLYHDQQXDOILQDQFLDOUHSRUWSUHVHQWVGHWDLOHGLQIRUPDWLRQDVDFRQWH[W IRUXQGHUVWDQGLQJZKDWWKHLQIRUPDWLRQLQWKHILQDQFLDOVWDWHPHQWVQRWHGLVFORVXUHVDQGUHTXLUHGVXSSOHPHQWDU\ LQIRUPDWLRQVD\VDERXWWKH&LW\
143

5.a
Packet Pg. 206 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
144

5.a
Packet Pg. 207 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Governmental Activities:

Net investment in capital assets 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 $ 84,182,513 $ Restricted 6,079,590 2,245,332 1,912,180 2,122,953 2,815,993 4,321,280 4,856,154 2,060,032 2,652,011 4,485,010 Unrestricted 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) (44,227,542) Total Governmental Activities Net Position 81,006,326 $ 79,385,830 $ 77,411,543 $ 69,006,982 $ 49,517,325 $ 48,203,396 $ 39,807,519 $ 37,641,248 $ 39,010,186 $ 44,439,981 $ Business-type Activities:

Net investment in capital assets 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 $ 23,997,654 $ Unrestricted (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) (4,068,738) Total Business-type Activities Net Position 13,435,719 $ 13,182,090 $ 10,153,246 $ 11,618,415 $ 12,437,224 $ 13,955,733 $ 14,845,172 $ 16,219,939 $ 19,736,299 $ 19,928,916 $ Primary Government:

Net investment in capital assets 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 $ 108,180,167 $ Restricted 6,079,590 2,245,332 1,912,180 2,122,953 2,815,993 4,321,280 4,856,154 2,060,032 2,652,011 4,485,010 Unrestricted (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) (48,296,280) Total Primary Government Net Position 94,442,045 $ 92,567,920 $ 87,564,789 $ 80,625,397 $ 61,954,549 $ 62,159,129 $ 54,652,691 $ 53,861,187 $ 58,746,485 $ 64,368,897 $

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

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Packet Pg. 208 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Expenses:

Governmental activities:

General government 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 $ 9,714,186 $ Public safety 13,263,509 13,655,432 14,618,441 16,507,044 16,367,119 18,968,397 23,887,685 22,274,486 20,727,916 20,200,731 Community development 2,068,450 2,458,665 2,567,843 3,328,046 2,868,473 2,522,157 2,959,442 1,835,249 2,114,693 3,692,053Recreation 2,647,726 2,777,589 2,840,457 3,221,250 3,097,501 2,573,335 2,548,681 1,413,896 1,892,705 1,767,910Public works 11,353,600 6,882,670 7,863,741 7,603,005 6,911,603 6,937,058 7,842,090 9,115,346 8,246,181 10,133,006Interest on long-term debt 260,017 239,143 188,887 143,333 100,036 55,104 85 51,162 1,178,331 2,002,106Unallocated depreciation - - - - - - - - - - Total Governmental Activities Expenses 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 47,509,992 Business-type Activities:

Wastewater 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 3,299,653Solid Waste 4,605,465 4,350,342 4,588,155 2,376,686 2,526,901 2,216,662 1,575,575 3,901,112 5,088,339 5,882,295Transit Services 2,916,096 2,685,773 127,671 - - - - - - -Interest on long-term debt --------- -Other Enterprise Funds 382,573 473,911 391,844 - - - - - - - Total Business-type Activities Expenses 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 9,181,948Total Primary Government Expenses 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 56,691,940 Program revenues:

Governmental activities:

Charges for services:

General government 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 2,593,480 Operating grants and contributions 861,484 1,702,084 1,045,110 638,283 847,091 1,002,010 859,437 757,387 305,735 1,152,051Capital grants and contributions 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 9,095,030 Total governmental activities program revenues 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 12,840,561 Business-type activities:

Charges for services:

Wastewater 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 5,500,174 Solid Waste 4,040,347 4,023,189 4,121,294 1,926,405 2,027,441 1,971,820 1,988,453 4,208,547 5,733,905 6,301,088Transit Services 610,918 169,247 129,803 - - - - - - -Other business-type activites 75,831 69,973 58,451 - - - - - - - Operating grants and contributions 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 12,473,737 10,043,555 7,832,859 7,423,292 7,663,502 7,530,388 9,772,548 10,938,172 11,801,262Total primary government program revenues 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 24,641,823 (Continued)
Fiscal Year Fiscal Year

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

5.a
Packet Pg. 209 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Net revenues (expenses):

Governmental activities (22,548,207) $ (21,183,409) $ (23,429,520) $ (28,340,130) $ (25,103,932) $ (25,260,170) $ (36,063,892) $ (34,879,892) $ (33,834,950) $ (34,669,431) $ Business-type activities 4,448,995 (253,629) (247,478) 1,465,169 818,809 1,518,509 861,695 1,244,802 3,277,136 2,619,314 Total net revenues (expenses) (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) (32,050,117) General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes:

Property taxes 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 11,492,487 Transient occupancy taxes 2,748,763 2,892,232 2,857,509 3,056,078 3,147,207 3,320,952 2,855,796 3,436,464 4,318,551 4,591,458Sales taxes 7,532,540 7,259,449 7,670,993 7,166,274 7,239,830 9,690,333 13,527,079 16,387,048 18,622,825 18,807,640Franchise taxes N/A N/A N/A N/A N/A 1,023,994 1,077,373 1,175,996 1,212,053 1,329,910Business License taxes N/A N/A N/A N/A N/A 233,526 220,930 222,605 228,316 228,630Other taxes 1,178,629 1,211,911 1,265,262 1,264,374 1,308,951 59,958 64,808 55,188 144,161 87,730 Motor vehicle in lieu, unrestricted - - - - - - - - - -Use of money and property 693,341 471,980 482,812 278,153 202,328 242,147 318,440 1,048,338 117,614 374,912Other general revenues 141,895 328,363 199,570 200,675 269,350 601,038 352,124 721,375 370,710 641,520Gain (loss) on sale of assets - - - - - - - - - -Transfers - - 1,537,968 - - - - (258,393) 2,544,939Special item - merger of fire district - - - - - - - - - -Extraordinary item - gain due to dissolution of RDA - - - - - - - - - -Inventory Adjustment for Capital Assets - - - - - - - - - - Total Governmental Activities 19,583,833 19,562,913 21,455,233 19,935,569 21,275,826 23,946,241 27,668,555 32,843,585 35,203,887 40,099,226 Business-type activities:

Use of money and property - - - - - - - - (3,498) 28,614Other revenue - - - - - - 27,744 129,965 39,202 63,818Gain on sale of capital assets - - - - - - - - (54,873) -Transfers - - (2,781,366) - - - - 258,393 (2,519,129) Total Business-type Activities - - (2,781,366) - - - 27,744 129,965 239,224 (2,426,697)Total Primary Government 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 37,672,529 Changes in Net Position:

Governmental activities (2,964,374) (1,620,496) (1,974,287) (8,404,561) (3,828,106) (1,313,929) (8,395,337) (2,166,271) 1,368,937 5,429,795 Business-type activities 4,448,995 (253,629) (3,028,844) 1,465,169 818,809 1,518,509 889,439 1,374,767 3,516,360 192,617 Total Primary Government 1,484,621 $ (1,874,125) $ (5,003,131) $ (6,939,392) $ (3,009,297) $ 204,580 $ (7,505,898) $ (791,504) $ 4,885,297 $ 5,622,412 $ Fiscal Year

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

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Packet Pg. 210 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Fund:

Nonspendable 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 $ 6,224,280 $ Restricted - - - - - - - - - -Assigned - - - - - - 4,406,560 4,438,404 4,438,404 5,467,623Unassigned 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 17,285,358 Total General Fund 26,837,106 $ 25,310,099 $ 20,743,878 $ 16,841,832 $ 14,347,231 $ 13,954,600 $ 13,882,054 $ 17,659,154 $ 23,327,785 $ 28,977,261 $ All Other Governmental Funds:

Nonspendable - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Restricted 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 4,485,010Assigned - - - - ------Unassigned, reported in:

Special revenue funds (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) (8,679,945)Debt Service - - - - - - - - - -Capital projects funds - - - - - - - - - - Total all other governmental funds 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) $ (4,194,935) $

CITY OF BARSTOW
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
Source: Barstow Finance Department
148

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Packet Pg. 211 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Revenues:

Taxes 18,558,246 $ 18,540,422 $ 19,035,503 $ 19,265,710 $ 20,748,728 $ 22,592,237 $ 26,994,270 $ 31,071,466 $ 34,961,386 $ 36,527,075 $ Licenses and permits 472,222 429,256 509,323 574,297 561,068 490,306 442,883 536,798 430,332 524,674 Fines and forfeitures 142,409 125,915 140,692 216,117 78,862 114,564 132,885 89,923 163,033 145,651Rental income --------- -From other agencies 5,075,232 9,278,029 6,713,437 5,161,172 7,365,874 6,051,941 5,818,278 5,535,566 5,625,545 10,174,029Charges for services 750,382 1,281,351 808,528 712,690 655,742 1,053,338 444,041 328,465 1,003,759 1,599,549Use of Money and Property 768,427 586,238 579,736 430,896 350,328 924,400 354,439 1,084,648 154,154 412,548Other 82,362 115,621 80,491 68,327 136,635 472,340 352,124 592,683 370,710 641,520 Total Revenues 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 50,025,046 Expenditures
Current:

General government 2,882,514 2,934,731 3,350,641 3,633,918 3,197,895 3,964,134 3,271,395 5,750,679 16,070,310 5,448,047 Public safety 13,473,842 14,493,181 14,032,923 14,419,752 15,862,429 17,253,463 18,655,220 18,784,049 35,711,833 20,875,565Public works 3,108,045 3,050,005 3,274,837 3,418,593 3,321,773 3,162,077 3,854,666 5,042,790 5,467,331 6,972,863Recreation 2,333,991 2,380,982 2,541,381 2,575,293 2,628,551 2,429,324 2,188,673 1,007,100 1,487,939 1,513,155Community development 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 2,974,300 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 2,114,295 155,368 1,746,160 Interest and fiscal charges 386,172 356,970 311,543 262,775 212,818 167,854 112,835 163,912 877,959 2,114,458 Capital Outlay 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 2,581,897 Total Expenditures 40,613,626 32,905,401 34,160,038 30,991,850 33,259,090 34,195,220 34,425,949 37,001,668 68,596,364 44,226,445Excess (Deficiency) of Revenues Over (Under) Expenditures (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) 5,798,601 Other financing sources (uses):

Transfers in 13,715,655 5,401,533 7,939,085 3,486,269 4,950,785 4,645,038 4,667,368 8,189,791 38,734,738 16,388,185Transfers out (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) (13,843,246)Proceeds from sale of assets 33,374 382 24,332 - 32,306 720,188 318,414 126,938 - 5,000Capital leases 33,208 - - 124,130 642,996 - - - - -Issuance of bonds - - - - - - - - 28,415,878 Proceeds from leases - - - - - - - - 463,912 627,672
Proceeds from subscription based IT agmts - - - - - - - - - 137,517Extraordinary loss on dissolution of RDA - - - - - - - - - -Transfer of residual equity due to termination - - 280,669 - - - - - - - Total Other Financing Sources (Uses) 66,582 382 (1,044,514) 124,130 675,302 720,188 318,414 126,938 28,621,397 3,315,128Net Change in Fund Balances (14,697,764) $ (2,548,187) $ (7,336,842) $ (4,438,511) $ (2,686,551) $ (1,775,906) $ 431,385 $ 2,364,819 $ 2,733,952 $ 9,113,729 $ Debt service as a percentage of noncapital expenditures 5.7% 5.4% 5.3% 5.1% 5.0% 4.7% 6.0% 6.6% 1.7% 9.3% Fiscal Year

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

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Packet Pg. 212 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Fiscal Year
Ended SBE City
June 30 Secured Unsecured Nonunitary Net Value % Change 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 1,618,543,664 7.39% 2023 1,621,768,649 102,344,988 625,283 1,724,738,920 6.56% Source: HdL Coren & Cone/San Bernardino Co Assessor 2013/14-2022/23 Combined Tax Rolls *Exempt values are not included in Total Assessed Value.

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

CITY OF BARSTOW
150

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Packet Pg. 213 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Assessed Value of Taxable Property by Class
Fiscal Year
Residential
Property
Commercial
Property
Industrial
Property Vacant Land
SBE Non
Unitary Unsecured Other
Total Taxable
Assessed Value
(a)
Total Direct
Tax Rate
2013-14 504,674,199 $ 342,399,149 $ 29,304,358 $ 150,618,871 $ 677,094 $ 102,817,129 $ 12,986,803 $ 1,143,477,603 $ 0.150% 2014-15 525,855,023 344,691,557 29,536,256 99,024,673 562,232 103,609,217 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% 2022-23 777,247,468 594,512,150 31,769,133 104,409,274 625,283 102,344,988 113,830,624 1,724,738,920 0.178% Source: HdL Coren & Cone/San Bernardino Co Assessor 2013/14-2022/23 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-14 FY-15 FY-16 FY-17 FY-18 FY-19 $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
$1,800,000,000
FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 151

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Packet Pg. 214 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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 1.000Barstow Unified School Bond 0.0370 0.0474 0.0329 0.0394 0.0308 0.1245 0.0451 0.0844 0.0705 0.0816Mojave 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 1.20450 $ 1.21490$ 1.20040$ 1.20690 $ 1.19830$ 1.29200 $ 1.21260$ 1.25190$ 1.23800 $ 1.24910 $ 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) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Total Direct Rate (5) 0.14996 0.14998 0.15012 0.15012 0.15015 0.15016 0 0.18054 0.17982 0.17928 0.17797Source: 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 thr former redevelopment tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012/13. for the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue.
152

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Packet Pg. 215 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2022-23 % of
Property Owner Primary Land Use Assessed Valuation Total (1) 1 FRO2MO Barstow LLC Shopping Center $123,527,561 7.16% 2 Golden State Water Company Utility Company 53,623,476 3.11% 3 Hospital of Barstow Inc Hospital 50,768,614 2.94%
4 Walmart Inc. Commercial Store 32,284,665 1.87%
5 TVL Properties LLC Supermarket 13,864,250 0.80%
6 Desert Heights LP Apartments 13,761,022 0.80%
7 Pilot Travel Centers LLC Travel Center 13,256,069 0.77% 8 Fred and Robin Rosenberg Family LP Commercial Properties 12,851,620 0.75% 9 Global Resorts Hotelier 12,377,608 0.72%
10 Lee Family Irrevocable Trust Hotelier 11,934,338 0.69% $338,249,223 19.61%
(1) 2022-23 Local Secured Assessed Valuation: $1,724,738,920 Source: San Bernardino County Assessor/Hdl, Coren & Cone

CITY OF BARSTOW
Largest 2022-23 Local Taxpayers
153

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Packet Pg. 216 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Owner** Value Value Value Value
Desert Heights LLC $ 0.80% - 13,761,022 $ 0.00%
Fred and Robin Rosenberg Family Limited 12,851,620 0.75% 13,695,619 1.20% FRO2MO Barstow LLC 123,527,561 7.16% - -
Global Resorts Inc. 12,377,608 0.72% - -
Golden State Water Company 53,623,476 3.11% - -
HPT TA Prperties - - 9,245,439 0.81%
Home Depot USA Inc. - 0.00% 10,690,114 0.93%
Hospital of Barstow Inc 50,768,614 2.94% 46,607,061 4.08% Hospitality Express II LLC - - 9,664,906 0.85%
Lee Family Irrevocable Trust 11,934,338 0.69% - -
Meruelo Maddux Properties - - 9,120,000 0.80%
Pilot Travel Center LLC 13,256,069 0.77% 12,481,453 1.09% Tanger Properties LP - - 25,496,937 2.23%
TVL Properties 13,864,250 0.80% 9,039,299 0.79%
Walmart Real Estate Business Trust 32,284,665 1.87% 12,846,491 1.12% TOTAL OF TOP TEN: $ 338,249,223 19.61% 158,887,319 $ 13.90% CITY TOTAL $ 1,143,477,603 1,724,738,920 $
**Listed alphabetically
Source: Hdl Coren & Cone-San Bernardino County Assessor

CITY OF BARSTOW
2023 2014
Current Year and Ten Years Ago
Principal Property Tax Payers
154

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Packet Pg. 217 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Fiscal Taxes Levied Collected in
Year Ended for the Percent Subsequent Percentage June 30 Fiscal Year Amount of Levy Years Amount of Levy 2014 4,511,674 $ 4,410,513 $ 98% 168,309 $ 4,578,822 $ 101% 2015 4,598,336 4,506,775 98% 104,983 4,611,758 100%
2016 4,730,324 4,634,977 98% 74,541 4,709,518 100%
2017 4,806,433 4,729,390 98% 76,581 4,805,971 100%
2018 4,812,206 4,753,763 99% 66,060 4,819,823 100%
2019 4,980,727 4,901,322 98% 61,874 4,963,196 100%
2020 5,241,332 5,145,125 98% 73,233 5,218,358 100%
2021 5,365,780 5,355,407 100% 54,397 5,409,804 101%
2022 5,528,046 5,544,215 100% 52,262 5,596,477 101%
2023 5,880,691 5,769,079 98% - 5,769,079 98%
Source: San Bernardino Auditor-Controller RecorderIncludes Barstow Park & Recreation and Barstow Fire Protection District Collected within the
Fiscal Year of Levy Total Collections to Date
City of Barstow
Property Tax Levies and Collections
Last Ten Fiscal Years
155

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Packet Pg. 218 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Business Name Business Category
7 Eleven Service Stations
Arco AM PM Service Stations
Chevron Service Stations
Circle K Service Stations
Coach Women's Apparel
Del Taco Quick-Service Restaurants
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
Shell Service Stations
Stater Bros Grocery Stores
Terrible Herbst Service Stations
Travel Centers of America Service Stations
Walmart Discount Dept Stores
Percent of calendar Year Total Paid by Top 25 Accounts = 67.79% Period: January 22 Through December 2022
For the Calendar Year 2022
Top 25 Sales Tax Producers (Alphabetically)

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

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Packet Pg. 219 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Business Name Business Category
Arco Service Stations
Arco AM PM Service Stations
Barstow Shell Service Stations
Calvin Klein Family Apparel
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 Burgers Quick-Service Restaurants
Loves Travel Stop Service Stations
McDonalds Quick-Service Restaurants
Michael Kors Family Apparel
Nike Shoe Stores
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
Travelcenters of America Service Stations
Union 76 Service Stations
USA Gasoline Service Stations
Valero Service Stations
Walmart Discount Dept Stores
Percent of Fiscal Year Total Paid by Top 25 Accounts = 70.29% Period: January 2013 thru December 2013
For the Calendar Year 2013
Top 25 Sales Tax Producers (Alphabetically)

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

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Packet Pg. 220 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2021
Apparel Stores 133,682 $ 132,209 $ 130,388 $ 131,088 $ 126,811 $ 121,533 $ 107,548 $ 57,145 $ 69,409 $ 70,906 $ Food Stores 18,756 27,229 25,860 25,047 25,129 27,425 26,153 23,631 24,351 26,659 Eating & Drinking Places 73,539 79,001 81,755 86,384 88,812 89,813 93,163 81,780 108,858 111,626 Auto Dealers & Supplies 27,340 27,153 36,442 41,107 38,696 35,936 35,918 36,183 44,649 44,625 Service Stations 292,385 301,169 262,870 251,792 251,362 262,665 260,683 203,080 282,951 347,102 Other Retail Stores 101,714 103,093 102,123 100,869 107,020 110,770 112,224 131,828 150,481 138,067All Other Outlets 86,315 86,878 80,657 83,411 88,427 93,896 100,325 120,142 131,018 140,470 Total 733,731 $ 756,732 $ 720,095 $ 719,698 $ 726,257 $ 742,038 $ 736,014 $ 653,789 $ 811,717 $ 879,455 $ Source: State of California Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office and The Hdl Companies Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternate information regarding the sources of the City's revenues.

Fiscal Year

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

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Packet Pg. 221 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 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 Leases TRIP Agreements Activities Participation Agreements Leases Activities Government Income 1 Capita 1 2014 - $- $- $ 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% 3052019 - - - 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 20,170,000 8,245,878 - - 1,275,983 29,691,861 --- - 29,691,861 6.05% 1,1782023 19,150,000 7,656,492 599,140 - 1,139,209 28,544,841 - - 67,039 67,039 28,611,880 5.05% 1,148 1 These ratios are calculated using personal income and population for the prior calendar year
Governmental Activities Business-type

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

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Packet Pg. 222 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Fiscal Year General Percent of
Ended Obligation Assessed Per
June 30 Bonds Value 1 Capita
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% -
2023 - 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. 2023 Net Assessed Value is $1,724,738,920 2 The 2022 population of the City of Barstow is 24,918

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

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Packet Pg. 223 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2022-23 Assessed Valuation: $1,724,738,920
Total Debt City’s Share of
DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2023 % Applicable (1) Debt 6/30/23 Barstow Unified School District $ 67.16% 25,880,440 38,533,776 $ City of Barstow - 100 -
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 25,880,440
DIRECT AND OVERLAPPING GENERAL FUND DEBT:

San Bernardino County General Fund Obligations $ 0.594% 955,508 160,860,000 San Bernardino County Pension Obligation Bonds 62,960,000 0.594% 373,982 San Bernardino County Flood Control District General Fund Obligations 41,065,000 0.594% 243,926 Barstow Unified School District Certificates of Participation 14,085,000 67.163% 9,459,909 City of Barstow Pension Obligation Bonds 26,806,492 100.00% 26,806,492 City of Barstow Loans Payable 1,139,209 100.00% 1,139,209 City of Barstow Lease Payable 666,179 100.00% 666,179
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 39,645,205 TOTAL DIRECT DEBT $ 28,611,880
TOTAL OVERLAPPING DEBT 36,913,765
COMBINED TOTAL DEBT (2) $ 65,525,645
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortage revenue and non-bonded capital lease obligations.

Ratios to 2022-23 Assessed Valuation:

Total Direct Debt ($28,611,880) 1.66%
Total Direct and Overlapping Tax and Assessment Debt 1.50% Combined Total Debt 3.80%
Source: Avenu Insights & Analytics
California Municipal Statistics, Inc.
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping distirct's assessed value that is within the boundaries of the City divided by the district's total taxable assessed alue.

CITY OF BARSTOW
Direct & Overlapping Governmental Activities Debt
As of June 30, 2023
161

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Packet Pg. 224 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Assessed valuation 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 $ 1,724,738,920 $Conversion percentage 25% 25% 25% 25% 25% 25% 25% 25% 25% 25%Adjusted assessed valuation 285,869,401 288,921,422 294,210,523 318,291,579 321,808,973 344,013,479 365,355,407 376,807,265 404,635,916 431,184,730 Debt limit percentage 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% Debt limit 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 64,677,710Legal debt margin 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 $ 64,677,710 $ 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. Effectivewith 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 valuationdata for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

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

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Packet Pg. 225 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Fiscal Year
Ended Tax Debt Service (1)
Principal and
June 30 Increment (1) Interest Coverage
2014 $ - $ - $ -
2015 - - -
2016 - - -
2017 - - -
2018 - - -
2019 - - -
2020 - - -
2021 - - -
2022 - - -
2023 - - -
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

CITY OF BARSTOW
Pledged-Revenue Coverage
Last Ten Fiscal Years
163

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Packet Pg. 226 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Calendar Population
Personal
Income Per Capita Unemployment Median Age
% of Pop 25+ with
High School Degree
% of Pop 25+ with
Bachelor's Degree
Year (1) (3) (in thousands) Income (3) Rate (2) Median Age High School Degree Bachelor's Degree 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 24,248 396,041 16,332 6.9% 29.3 77.3% 11.7%2018 24,150 430,713 17,834 4.9% 30.0 78.4% 11.7%2019 24,268 463,700 19,107 18.3% 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 4.3% 30.3 81.4% 10.5%2022 24,918 566,202 22,723 4.8% 33.9 83.3% 11.1% Sources: HdL, Coren & Cone
(1) Population: California State Department of Finance(2) Unemployment Data: California Employment Development Department's Bureau of Labor Statistics(3) Income Data is provided by the U.S. Census Bureau.

CITY OF BARSTOW
Demographic and Economic Statistics
Last Ten Calendar Years

8.0%6.0%4.0%2.0%0.0%

20.0%18.0%16.0%14.0%12.0%10.0%
2013 2014 2015 2016 2017 2018 2019 2020 2021
Unemployment Rate $24,000
$23,000$22,000$21,000$20,000$19,000$18,000$17,000$16,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Personal Income per Capita
164

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Packet Pg. 227 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Business Name Employees
% of Total
Employme
nt Employees
% of Total
Employment
Ft. Irwin National Training Center* 8,900 87.25% 22,700 73.28% Marine Corps Logistics Base** 1,530 15.00% 2,071 6.69%
BNSF Railroad 1,000 9.80% 1,000 3.23%
Barstow Unified School District 676 6.63% 643 2.08%
Outlets at Barstow 450 4.41%
Vertex (formerly Raytheon Technical Services)* 393 3.85% 501 1.62% Barstow Community Hospital 358 3.51%
Barstow Community College 340 3.33% 396 1.28%
Walmart Supercenter** 323 3.17%
Silver Valley School District 301 2.95%
Northrup Grumman (Vernell till 2002)* 469 1.51%
High Desert Support Services 330 1.07%
IAP World Services*
Tanger Outlet Stores 600 1.94%
San Bernardino County 410 1.32%
Total Top Employers 14,271 139.91% 29,120 94.01%
Total City Labor Force (1) 10,200 30,975
Source: MuniServices, LLC, / Avenu Insights & Analytics Source: 2014, previously published ACFR
Results based on direct correspondence with city’s local businesses. *Employers outside of City Limits
(1) Total City Labor Force is provided by EDD Labor Force Data. ** Business has not responded to Avenu's inquiries, prior year count applied. 2023 2014
City of Barstow
Principal Employers
Last Fiscal Year and Nine Years Ago
165

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Packet Pg. 228 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Function 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General government* 13 15 17 16 16 16 27 25 25 -
Police Safety
Sworn 37 37 38 38 37 38 46 46 46 -
Non-Sworn 17 16 19 19 18 18 20 20 20 -
Fire Safety**
Sworn 23 23 28 20 20 20 27 28 28 -
Non-Sworn 1 1 1 1 1 1 1 2 2 -
Recreation 16 14 17 17 17 17 11 3 3 -
Community Service 36 33 26 21 21 24 23 29 29 -
Community Development 10 12 10 16 15 10 11 7 7 -
Solid Waste 23111 1 111 -
Wastewater 8 9 11 11 11 10 11 11 11 -
Transit 1---- - --- -
Total 164 163 167 160 157 155 178 171 171 -
* Includes 7 Elected Officials
**Fire District added November 17, 2010
Source: City of Barstow Adopted Budget-Authorized Positions

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

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Packet Pg. 229 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Police:

Arrests 2,959 2,911 2,762 2,625 2,463 2,410 2,235 2,198 1,937 1,959 Parking citations issued 489 522 286 501 408 299 1,110 579 1,191 49 Fire Services:

Fire Calls 199 222** 242 311 212 340 576 499 426 397
Medical Aid Calls 3,452 4,079** 4,597 5,380 4,031 5,165 5,351 5,118 5,112 4,867 Parks and recreation:

Number of recreation classes 14 14 14 14 10 10 6 13 19 21 Number of facility rentals 68 99 85 64 52 50 6 27 60 106 Sewer:

New connections 425445865 7
Average/Millions of
Gallons Sewage Treatment 222222222 2
Building Department:

Permits 533 879 720 1,106 905 710 657 686 780 861
Fire Permits
Fire Permits * 61 ------ - -
Construction Fire Permits# 88 99 94 93 97 78 73 77
Annual Permit to Operate# 323 347 335 323 287 313 323 330 Source: City of Barstow
* Data not available
**The City of Barstow assumed dispatching services from County of San Bernardino. Incident tracking has change due to enhanced software.
# Permits now processed and tracked through the Building & Planning Department of the City of Barstow.

Fiscal Year

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

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Packet Pg. 230 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Police:

Stations 2222222222
Fire District **
Stations 3333333333
Public Works:

Streets (miles) 91 91 91 91 91 91 91 104 104 104
Streetlights 1,081 1,081 1,081 1,081 1,081 1,081 1,053 1,053 1,053 1,053 Traffic signals 22 22 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) 117 113 113 113 113 113 123 123 123 123 Storm sewers (miles) 16 16 16 16 16 16 16 16 16 16
Maximum daily treatment capacity
(millions of gallons per day) 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 Source: City of Barstow
* Data not available
**Fire District added November 17, 2010

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

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Packet Pg. 231 Attachment: City of Barstow ACFR Final 12-28-23 (5541 : City of Barstow Annual Comprehensive Financial Report) Regular Meeting
02/20/24 05:30 PM
Finance
Heidy Riley
Audit
Doc ID: 5565

AGENDA ITEM
AGENDA MATTER:

BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023
EXECUTIVE SUMMARY:

The Barstow Fire Protection District's Basic Financial Statements for the year ended June 30, 2023, will be presented to the Board by the District's audit firm, Lance, Soll and Lunghard, LLP. The recommended action is to receive and file the report.

DISCUSSION:

The Barstow Fire Protection District's Basic Financial Statements for the year ended June 30, 2023, is herewith presented for the Board's review, discussion, and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The partner in charge of the audit engagement, Brandon Young, will present the financial statements to the Board at the February 20, 2024, Council/Board meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the following action:

1. Receive and file the Barstow Fire Protection District's Basic Financial Statements for the year ended June 30, 2023.
6 Packet Pg. 232
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6.a
Packet Pg. 233 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) %$5672:),5(3527(&7,21',675,&7
%DVLF)LQDQFLDO6WDWHPHQWVDQG,QGHSHQGHQW$XGLWRUV¶5HSRUW -XQH

6.a
Packet Pg. 234 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Basic Financial Statements and Independent Auditors’ Report June 30, 2023
Table of Contents
Page
Number

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

Government-Wide Financial Statements:

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

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

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Basis of Accounting ..................................................................................................................... 34 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ..................................................................................................... 35 Schedule of Proportionate Share of the Net Pension Liability ...................................................................... 36 Schedule of Plan Contributions – Pension .................................................................................................... 38 Schedule of Changes in the Net OPEB Liability and Related Ratios ........................................................... 40 Schedule of Contributions – OPEB ............................................................................................................... 42 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.................................................................. 44

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Packet Pg. 235 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and the general fund of the District, as of June 30, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of Matter Regarding Going Concern
The accompanying financial statements have been prepared assuming that the District will continue as a going concern. As discussed in Note 10 to the financial statements, the District has suffered recurring losses from operations and has a deficit fund balance of $3,668,043 in the General Fund and a deficit net position of $10,460,532 on the government-wide financial statements that raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 10. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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Packet Pg. 236 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) To the Board Of Directors
Barstow Fire Protection District
City of Barstow, California
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

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

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison schedules for the General Fund, and the required pension and other postemployment benefits schedules, as listed on the table of contents, presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 6.a
Packet Pg. 237 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) To the Board Of Directors
Barstow Fire Protection District
City of Barstow, California
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 28, 2023, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering District’s internal control over financial reporting and compliance.

Brea, California
December 28, 2023
3 6.a
Packet Pg. 238 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) %$6,&),1$1&,$/67$7(0(176
4 6.a
Packet Pg. 239 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) *29(510(17:,'(),1$1&,$/67$7(0(176
5 6.a
Packet Pg. 240 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Statement of Net Position
Governmental
Activities
Assets:

Cash and investments $ 888,739
Receivables:

Accounts 59,856
Leases 242,191
Capital assets not being depreciated/amortized 45,129
Capital assets, net of depreciation/amortization 475,435 Total Assets 1,711,350
Deferred Outflows of Resources:

Deferred employer pension contributions 1,321,109
Deferred employer OPEB contributions 64,217
Deferred outflow - pension 5,597,620
Deferred outflow - OPEB 355,479
Total Deferred Outflows of Resources 7,338,425
Liabilities:

Accounts payable 139,930
Accrued liabilities 164,391
Leases payable, due within one year 7,267
Due to other governments 4,317,392
Compensated absences, due within one year 104,856
Noncurrent liabilities:

Compensated absences, due in more than one year 157,284 Net pension liability 7,854,204
Net OPEB liability 3,288,280
Total Liabilities 16,033,604
Deferred Inflows of Resources:

Deferred inflow - pension 1,227,909
Deferred inflow - OPEB 1,889,013
Deferred inflow - leases 237,116
Total Deferred Inflows of Resources 3,354,038
Net Position:

Net investment in capital assets 513,297
Unrestricted (10,851,164)
Total Net Position $ (10,337,867)
June 30, 2023
See Notes to Financial Statements.
6 6.a
Packet Pg. 241 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Statement of Activities
Year Ended June 30, 2023
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

Public safety $ 1,622,225 $ 4,015,047 $ 209,330 $ 2,602,152 - $ Total Governmental Activities 4,015,047 1,622,332 209,330 - 2,602,045 Total Primary Government $ 1,622,332 $ 4,015,047 $ 209,330 $ 2,602,045 - General Revenues:

Taxes:

Property taxes, levied for general purpose 5,823,748
Use of money and property 6,018
Total General Revenues 5,811,958
Change in Net Position 8,414,003
Net Position at Beginning of Year (18,751,870)
Net Position at End of Year (10,337,867) $
Program Revenues
See Notes to Financial Statements.
7 6.a
Packet Pg. 242 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) )81'),1$1&,$/67$7(0(176
8 6.a
Packet Pg. 243 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Balance Sheet
Governmental Funds
June 30, 2023
General
Assets:

Cash and investments $ 888,739
Receivables:

Accounts 59,856
Leases 242,191
Total Assets $ 1,190,786
Liabilities, Deferred Inflows of Resources,
and Fund Balances:

Liabilities:

Accounts payable $ 139,930
Accrued liabilities 164,391
Due to City of Barstow 4,317,392
Total Liabilities 4,621,713
Deferred Inflows of Resources:

Leases 237,116
Total Deferred Inflows of Resources 237,116
Fund Balances:

Nonspendable:

Unassigned (3,668,043)
Total Fund Balances (3,668,043)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 1,190,786
See Notes to Financial Statements.
9 6.a
Packet Pg. 244 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2023
Fund balances of governmental funds $ (3,668,043)
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. 520,564
Leases payable and compensated absences
that have not been included in the governmental fund activity:

Leases payable $ (7,267)
Compensated Absences (269,407) (262,140)
Employer contributions for pension were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 1,321,109
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 64,217
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 5,597,620
Deferred outflows of resources - OPEB 355,479
Deferred inflows of resources - pension (1,227,909)
Deferred inflows of resources - OPEB (1,889,013) 2,836,177 Long-term liabilities are not due and payable in the current period and therefore they are not reported in the funds:

Net OPEB obligation (3,288,280)
Net pension liability (7,854,204) (11,142,484)
Net Position of Governmental Activities $ (10,337,867)
See Notes to Financial Statements.
10 6.a
Packet Pg. 245 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Statement of Revenues,
Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended June 30, 2023
General
Revenues:

Taxes $ 5,823,748
Licenses and permits 3,956
Intergovernmental 209,330
Contributions from City of Barstow 3,881,535
Use of money and property 6,018
Miscellaneous 129,556
Total Revenues 10,054,143
Expenditures:

Current - public safety
Salaries and benefits 6,400,913
Services and supplies 2,120,519
Capital outlay 188,949
Debt service:

Lease principal 17,808
Lease interest 107
Total Expenditures 8,728,296
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,325,847
Net Change in Fund Balances 1,325,847
Fund Balances
Beginning of year (4,993,890)
End of Year $ (3,668,043)
See Notes to Financial Statements.
11 6.a
Packet Pg. 246 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
Year Ended June 30, 2023
Net change in fund balances - total governmental funds 1,325,847 $ Amounts reported for governmental activities in the statement of activities are different because:

Capital outlay $ 36,000
Depreciation (129,051) (165,051) $
Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

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

Lease principal 17,809
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. 169,141
Employer contributions for pension were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. 7,521,996
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. (491,739)
Change in Net Position of Governmental Activities $ 8,414,003 See Notes to Financial Statements.
12 6.a
Packet Pg. 247 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) 127(672%$6,&),1$1&,$/67$7(0(176
13 6.a
Packet Pg. 248 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) %$5672:),5(3527(&7,21',675,&7
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Packet Pg. 265 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) %$5672:),5(3527(&7,21',675,&7
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Packet Pg. 266 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) %$5672:),5(3527(&7,21',675,&7
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32 6.a
Packet Pg. 267 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) 5(48,5('6833/(0(17$5<,1)250$7,21
33 6.a
Packet Pg. 268 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) %$5672:),5(3527(&7,21',675,&7
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34 6.a
Packet Pg. 269 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Budgetrary Comparison Schedule
Barstow Fire Protection District General Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Resources (Inflows):

Taxes $ 4,964,950 4,964,950 $ 5,823,748 $ 858,798 $
Licenses and permits 1,000 2,351 3,956 1,605
Intergovernmental 102,000 209,353 209,330 (23)
Use of money and property 8,000 10,314 6,018 (4,296)
Miscellaneous - 5,294 129,556 124,262
Contributions from City of Barstow 3,725,746 4,001,023 3,881,535 (119,488) Amounts Available for Appropriations 8,801,696 9,193,285 10,054,143 860,858 Charges to Appropriation (Outflow):

Public safety
Salaries and benefits 6,151,700 7,116,131 6,400,913 715,218 Services and supplies 2,059,552 2,195,602 2,120,519 75,083 Capital outlay 231,000 210,800 188,949 21,851
Debt service:

Lease principal - - 17,808 (17,808)
Lease interest - - 107 (107)
Total Charges to Appropriations 8,442,252 9,522,533 8,728,296 794,237 Net Change in Fund Balance $ 359,444 $ (329,248) 1,325,847 $ 1,655,095 FUND BALANCE:

Beginning of year (4,993,890)
End of year $ (3,668,043)
35 6.a
Packet Pg. 270 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
San Bernardino County Employees' Retirement Association (SBCERA) Schedule of Proportionate Share of the Net Pension Liability As of June 30, For the Last Ten Fiscal Years(1)
2023 2022 2021 2020
Measurement Date 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Proportion of the Net Pension Liability 0.338% 0.640% 0.421% 0.457% Proportionate Share of the Net Pension Liability $ 8,433,660 7,854,204 $ 16,891,227 $ $ 12,382,040 Covered Payroll $ 2,430,284 2,550,102 $ 2,045,831 $ $ 1,890,826 Proportionate Share of the Net Pension Liability as
Percentage of Covered Payroll 308.00% 347.02% 825.64% 654.85% Plan Fiduciary Net Position $ 45,633,022 29,379,425 $ 33,270,269 $ $ 33,532,575 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 54.34% 84.40% 66.33% 73.03%
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.
36 6.a
Packet Pg. 271 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) 2019 2018 2017 2016
6/30/2018 6/30/2017 6/30/2016 6/30/2015

0.498% 0.378% 0.518% 0.638%
$ 12,626,176 $ 9,958,070 $ 12,781,554 $ 12,395,608
$ 1,816,148 $ 1,776,774 $ 2,518,304 $ 2,036,785
695.22% 560.46% 507.55% 608.59%
$ 34,034,011 $ 24,486,977 $ 18,856,232 $ 20,207,792

72.94% 71.09% 76.86% 80.98%
37 6.a
Packet Pg. 272 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
San Bernardino County Employees' Retirement Association (SBCERA) Schedule of Plan Contributions
As of June 30, For the Last Ten Fiscal Years(1)
2023 2022 2021 2020
Actuarially Determined Contribution $ 2,141,231 1,321,109 $ 2,029,361 $ $ 1,760,542 Contribution in Relation to the Actuarially Determined
Contribution (2,141,231) (1,321,109) (2,009,357) (1,760,542) Contribution Deficiency (Excess) $ - - $ 20,004 $ $ -
Covered-Employee Payroll 2,550,102 2,605,075 2,430,284 2,045,831 Contributions as a Percentage of Covered-Employee
Payroll 50.71% 83.97% 82.68% 86.06%
Note to Schedule:

Valuation Date: June 30, 2022
Methods and assumptions used to determine contribution rates:

Actuarial Cost Method Entry age normal cost method
Amortization method Level Percent of pay (2.75% payroll growth assumed) Remaining amortization period 20 years
Assets valuation method
Inflation 3.00% per year
Salary Increases
Investment rate of return
Retirement age 53 years
Mortality Pub-2010 Amount-Weighted Above-Median Mortality Table Market value of assets less unrecognized returns from each of the last five years.

2.75% inflation per year, plus real across-the-board salary increase of

0.50%, plus merit and promotion increases.

7.25% net of pension plan investment expense, including inflation. (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. 38 6.a
Packet Pg. 273 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) 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%
39 6.a
Packet Pg. 274 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Schedule of Changes in the Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years(1)
2023 2022 2021
Measurement Date 6/30/2022 6/30/2021 6/30/2020
Changes in Total OPEB Liability
Service cost $ 573,551 633,234 $ 544,393 $
Interest on the total OPEB liability 109,198 127,973 111,849 Plan experience (705,883) - -
Changes in assumptions (1,437,109) 208,292 72,167
Changes in benefit terms - - -
Benefit payments (45,608) (33,966) (19,568)
Net change in total OPEB liability (740,285) 169,967 708,841 Total OPEB liability - beginning 4,353,123 4,183,156 3,474,315 Total OPEB liability - ending (a) 3,612,838 4,353,123 4,183,156 Plan Fiduciary Net Position
Contribution - employer 45,608 33,966 19,568
Net investment income (50,191) 80,880 10,045
Benefit payments (45,608) (33,966) (19,568)
Administrative expense (95) (111) (139)
Net change in plan fiduciary net position (50,286) 80,769 9,906 Plan fiduciary net position - beginning 374,844 294,075 284,169 Plan fiduciary net position - ending (b) 324,558 374,844 294,075 Net OPEB Liability/(Assets) - ending (a) - (b) $ 3,288,280 $ 3,978,279 $ 3,889,081 Plan fiduciary net position as a percentage of the total OPEB liability 8.98% 8.61% 7.03% Covered-employee payroll $ 4,005,521 $ 3,624,974 $ 2,045,831 Net OPEB liability as a percentage of covered-employee payroll 82.09% 109.75% 190.10% Notes to Schedule:

Changes of Assumptions: The discount rate decreased from 2.20% to 4.10% in measurement period 2021-22. (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. 40 6.a
Packet Pg. 275 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) 2020 2019 2018
6/30/2019 6/30/2018 6/30/2017
$ 90,956 $ 86,320 $ 90,934
29,157 26,317 21,440
124,887 - -
52,128 13,302 (50,934)
2,355,457 - -
(14,200) (12,072) (12,099)
2,638,385 113,867 49,341
835,930 722,063 672,722
3,474,315 835,930 722,063
14,200 12,072 12,099
16,415 19,778 23,752
(14,200) (12,072) (12,099)
57 (461) (121)
16,472 19,317 23,631
267,697 248,380 224,749
284,169 267,697 248,380
$ 3,190,146 $ 568,233 $ 473,683

8.18% 32.02% 34.40%
$ 2,758,300 $ 2,611,101 $ 2,537,528
115.66% 21.76% 18.67%
41 6.a
Packet Pg. 276 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Schedule of Contributions - OPEB
As of June 30, For the Last Ten Fiscal Years(1)
2023 2022 2021
$ 408,795 $ 376,137 $ 366,074
45,608 64,217 33,966
$ 330,529 344,578 $ $ 332,108
$ 4,005,521 4,272,131 $ $ 3,624,974

1.50% 1.14% 0.94%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date 6/30/2022
Actuarial Cost Method
Amortization Valuation Method/Period
Asset Valuation Method Market value
Inflation 2.50%
Payroll Growth
3% per annum, in
aggregate
Investment Rate of Return 4.10%
Healthcare cost-trend rates
Retirement Age
Mortality MacLeod Watts Scale 2022 applied generationally Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contributions Contribution Deficiency (Excess)
Covered-employee payroll
Contributions as a percentage of covered-employee payroll Entry Age Normal
Level percent of pay

5.8% in 2023, fluctuating to 3.9% by 2076
45 to 65 years
*Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2023 were from the June 30, 2022 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. 42 6.a
Packet Pg. 277 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) 2020 2019 2018
$ 335,358 $ 64,738 $ 62,732
19,568 14,200 12,072
$ 315,790 $ 50,538 $ 50,660
$ 2,045,831 $ 2,758,300 $ 2,611,101

0.96% 0.51% 0.46%
43 6.a
Packet Pg. 278 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements)

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the general fund information of the Barstow Fire Protection District, a component unit of the City of Barstow, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated December 28, 2023.

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

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

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

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

6.a
Packet Pg. 279 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Brea, California
December 28, 2023
45 6.a
Packet Pg. 280 Attachment: City of Barstow Fire Protection District FS Final 12-28-23 (5565 : Barstow Fire Protection District Basic Financial Statements) Regular Meeting
02/20/24 05:30 PM
Finance
Heidy Riley
Audit
Doc ID: 5566

AGENDA ITEM
AGENDA MATTER:

ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023
EXECUTIVE SUMMARY:

The Odessa Water District's Basic Financial Statements for the year ended June 30, 2023 will be presented to the District's audit firm, Lance, Soll and Lunghard, LLP. The recommended action is to receive and file the report.

DISCUSSION:

The Odessa Water District Basic Financial Statements for the year ended June 30, 2023, is herewith presented for the Board's review, discussion, and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The partner in charge of the audit engagement, Brandon Young, will present the financial statements to the Board at the February 20, 2024, Council/Board meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the following action:

1. Receive and file the Odessa Water District’s Basic Financial Statements for the year ended June 30, 2023.
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Packet Pg. 282 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) 2'(66$:$7(5',675,&7
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Packet Pg. 283 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) 2'(66$:$7(5',675,&7
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Packet Pg. 284 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
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Packet Pg. 285 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) 7RWKH%RDUGRI'LUHFWRUV
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Packet Pg. 286 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) To the Board of Directors
Odessa Water District
City of Barstow, California
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 28, 2023, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering District’s internal control over financial reporting and compliance.

Brea, California
December 28, 2023
3 7.a
Packet Pg. 287 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) %$6,&),1$1&,$/67$7(0(176
4 7.a
Packet Pg. 288 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) *29(510(17:,'(),1$1&,$/67$7(0(176
5 7.a
Packet Pg. 289 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Statement of Net Position
Governmental
Activities
Assets:

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

Current Liabilities
Due to City of Barstow 55,152
Noncurrent liabilities:

Due to Barstow Successor Agency 45,461
Total Liabilities 100,613
Net Position:

Net investment in capital assets 39,539
Unrestricted (55,152)
Total Net Position $ (15,613)
June 30, 2023
See Notes to Financial Statements.
6 7.a
Packet Pg. 290 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Statement of Activities
Year Ended June 30, 2023
Net (Expense)
Revenue and
Changes in
Net Position
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

Public works $ 4,070 $ - $ - $ - $ (4,070)
Total Governmental Activities 4,070 - - - (4,070)
Total Primary Government $ 4,070 $ - $ - $ - (4,070)
Change in Net Position (4,070)
Net Position at Beginning of Year (11,543)
Net Position at End of Year $ (15,613)
Program Revenues
See Notes to Financial Statements.
7 7.a
Packet Pg. 291 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) )81'),1$1&,$/67$7(0(176
8 7.a
Packet Pg. 292 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Balance Sheet
Governmental Funds
June 30, 2023
General Fund
Liabilities and Fund Balances
Liabilities:

Due to City of Barstow $ 55,152
Due to Successor Agency 45,461
Total Liabilities 100,613
Fund Balances:

Unassigned (100,613)
Total Fund Balances (100,613)
Total Liabilities and Fund Balances $ -
See Notes to Financial Statements.
9 7.a
Packet Pg. 293 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2023
Fund balances of governmental funds $ (100,613)
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 85,000
Net Position of Governmental Activities $ (15,613)
See Notes to Financial Statements.
10 7.a
Packet Pg. 294 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Statement of Revenues,
Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended June 30, 2023
General Fund
Expenditures:

Public Works
Fees and Services $ 4,070
Total Expenditures 4,070
Net Change in Fund Balances (4,070)
Fund Balances
Beginning of year (96,543)
End of Year $ (100,613)
See Notes to Financial Statements.
11 7.a
Packet Pg. 295 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Reconciliation of the Statement of Revenues, Expenditures, And Changes in Fund Balances of Governmental Funds
to the Statement of Activities
Year Ended June 30, 2023
Net change in fund balances - total governmental funds $ (4,070) Change in Net Position of Governmental Activities $ (4,070) See Notes to Financial Statements.
12 7.a
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Packet Pg. 302 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) 2'(66$:$7(5',675,&7
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Packet Pg. 303 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) 5(48,5('6833/(0(17$5<,1)250$7,21
20 7.a
Packet Pg. 304 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) 2'(66$:$7(5',675,&7
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21 7.a
Packet Pg. 305 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements)

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Odessa Water District
City of Barstow, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and general fund information of the Odessa Water District (the District), a component unit of the City of Barstow, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated December 28, 2023.

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Packet Pg. 306 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) To the Board of Directors
Odessa Water District
City of Barstow, California
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Brea, California
December 28, 2023
23 7.a
Packet Pg. 307 Attachment: City of Barstow Odessa Water District FS Final 12-28-23 (5566 : Odessa Water District Basic Financial Statements) Regular Meeting
02/20/24 05:30 PM
Finance
Sydnie Harris
Budget
Doc ID: 5580

AGENDA ITEM
AGENDA MATTER:

FISCAL YEAR 2023-24 MID-YEAR BUDGET STATUS REPORT & PROPOSED BUDGET

ADJUSTMENTS
EXECUTIVE SUMMARY:

Finance staff initiated meetings with departmental managers to review actual revenues and expenditures through December 2023 to compare budgetary performance with fiscal year 2023-24 budgeted appropriations. Based upon this analysis, the fiscal year 2023-24 mid-year budget review has been prepared together with the attached proposed budget adjustments (Exhibit A), which are presented for the City Council’s consideration and approval.

In conjunction with the mid-year budget review, staff has examined all Capital Improvement Projects (CIP) and capital equipment requests to determine if any appropriation adjustments were necessary, either through budget carry forwards or through new appropriation requests. This year there were no requested adjustments to the CIP or to capital equipment budgets.

Staff continually monitors and reviews budgetary performance and will continue to do so through the end of the current fiscal year and in conjunction with year-end close. Staff brings forward budget adjustments from time-to-time as necessary to ensure the City's spending plan remains current.

DISCUSSION:

BUDGET OVERVIEW
General Fund:

As part of staff's mid-year analysis, finance staff met with department and division managers to review their budgetary performance for each area of responsibility. Based upon that review, the requested budget adjustments, which are included as part of the budget status overview, the General Fund is projected to end the fiscal year with a General Fund fund balance of $6,303,000.

General Fund Revenues - Fund 100
The General Fund’s revenue estimates for fiscal year 2023-24, which includes adjustments, if any, approved by City Council from July 2023 through January 2024, were estimated at $22,553,840. Based upon the staff's analysis of the revenue estimates, including updated economic forecasts, staff is projecting that estimated revenues should be increased by $1,333,900 in total. Property Tax revenue estimates are projected to increase by $100,000.

Sales Tax is also projected to increase by $185,000. An increase to the Vehicle License Fee in lieu of property tax are estimated to come in at $350,000 higher than originally budgeted.

Additionally, Transient Occupancy Tax (TOT) revenues are estimated to significantly increase by $850,000. Proposed revenue adjustments for all other revenue line items total a decrease of $151,100 on a combined basis (Attachment A).

Revenue projections remain conservative. Other revenues budgeted in FY 2023-24, such as fees associated with cannabis businesses and from the Intergovernmental Service Agreement (IGSA) 8 Packet Pg. 308
Regular Meeting
02/20/24 05:30 PM
Finance
Sydnie Harris
Budget
Doc ID: 5580

AGENDA ITEM
for solid waste services are being decreased due to the anticipated timing of receipt of such revenues. Further changes in revenue projections, if needed, will be included as part of the yearend budget clean-up resolution which will be brought back to the City Council for consideration in June 2024.

General Fund Expenditures - Fund 100
The adopted fiscal year 2023-24 General Fund operating budget, plus Council approved budget adjustments from July 2023 to January 2024, amounts total appropriations in the amount of $24,608,292. Based upon the budget review conducted by finance staff, in coordination with department and division managers from all departments, actual expenditures are tracking fairly well to projected spending levels. Year-to-date expenditures total $12,945,883, which amounts to approximately 54% of the adopted budget through January 2024; however, additional appropriations are proposed within the General Fund totaling $99,000 as part of the mid-year budget adjustment. These proposed adjustments are necessary primarily due to an increase in contract service costs for animal control services.

General Fund-Measure Q - Fund 102 & 103 (Fire)
Fiscal Year 2023-24 Measure Q sales tax revenues estimates are proposed to increase by $425,000. This is in addition to an unrealized gain in disposed property of $72,000. Although estimated revenues have exhibited favorable budgetary variances, expenditures are expected to slightly increase as well necessitating a proposed appropriation adjustments totaling $282,000 resulting in a net surplus of $215,000 in the 102 fund. Alternatively, fund 103 expenditures will increase $350,000 due to additional overtime costs needed. This amount will be appropriated from fund balance.

Barstow Fire Protection District (BFPD) - Fund 225
Barstow Fire Protection District Revenues - Fund 225
The BFPD’s current fiscal year budget projects revenues of $5,584,600, with actual revenues received of $3,991,521 through January 2024. Property tax revenues collections are expected to increase this year an additional $421,000 over the original revenue estimates of $3,750,000 for FY 2023-24, with $2,218,316 received through January 2023. Other revenues received are also expected to increase and additional $450,000 totaling $1,750,000 for the residual tax payments.

FISCAL IMPACT:

The net budgetary adjustments in estimated revenues and appropriations in the General Fund results in an estimated excess of revenues over expenditures of $869 at year end on a combined basis.

RECOMMENDED ACTION:

Staff recommends that the City Council / Fire Board approve the budget adjustments and related transfers within the Budget Adjustments contained within the "Exhibit A” as discussed herein. 8 Packet Pg. 309
FY 2023-24 Mid-Year Budget Review
Exhibit A

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Packet Pg. 310
Attachment: FY 24 Proposed Mid Yr Adj - Staff Rpt UPDATED (5580 : FY 2023-24 Mid-Year Budget Review)

97.70 General Fund $ 2,500,000 $ 350,000 $ 2,850,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.406.210.120 Revenue Sales & Use Tax General Fund $ 8,350,000 $ 185,000 $ 8,535,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.410.230.142 Revenue Transient Occupancy
Penalty/Int General Fund $ 3,750,000 $ 850,000 $ 4,600,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.412.250.172 Revenue Business License
Penalty/Int General Fund $ 3,000 $ 500 $ 3,500 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.413.240.160 Revenue Property Transfer Tax General Fund $ 75,000 $ 12,500 $ 87,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.433.111.115 Revenue Supplemental Tax - Prior
Year
General Fund $ 25,000 $ 5,200 $ 30,200 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.503.318.235 Revenue Misc Construction Fees General Fund $ 500 $ 1,000 $ 1,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.503.318.237 Revenue Inspection Outside
Business Hours General Fund $ 4,000 $ 2,500 $ 6,500 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.503.318.238 Revenue Investigation Fees General Fund $ 2,000 $ 1,000 $ 3,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.503.318.239 Revenue Inspection Fees General Fund $ 2,000 $ 1,000 $ 3,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.510.410.310 Revenue County-Superior Court
Fines General Fund $ 10,000 $ 4,000 $ 14,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.510.410.314 Revenue County-CVC Fines Post General Fund $ 20,000 $ 3,000 $ 23,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.514.110.510 Revenue Unrealized Gain General Fund $ - $ 60,550 $ 60,550 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.515.514.432 Revenue Community Center Rent General Fund $ 10,000 $ 5,000 $ 15,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.515.514.445 Revenue Harvey House Leases General Fund $ 80,000 $ 5,000 $ 85,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.630.631.211 Revenue Elementary Basketball General Fund $ 10,000 $ 3,000 $ 13,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.630.631.222 Revenue Wrestling General Fund $ - $ 3,650 $ 3,650 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.705.609 Revenue Lot Line Adjustments General Fund $ - $ 2,000 $ 2,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.705.610 Revenue Variance General Fund $ - $ 2,000 $ 2,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.710.612 Revenue Conditional Use Permit General Fund $ 5,000 $ 3,000 $ 8,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.710.617 Revenue Filiming Permit General Fund $ - $ 1,100 $ 1,100 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.704.715.614 Revenue Tenative Tract Map General Fund $ - $ 2,100 $ 2,100 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.780.720.601 Revenue
Cannabis Fees -
Fingerprinting/Backgroun
d
General Fund $ 5,000 $ 3,800 $ 8,800 Adjustment Revenue Projection for FY 24 Per Budget Analysis
GENERAL FUND - 100

8.a
Packet Pg. 311 Attachment: FY 24 Proposed Mid Yr Adj - Staff Rpt UPDATED (5580 : FY 2023-24 Mid-Year Budget

CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.780.720.603 Revenue Cannabis Fees - Annual
Renewal General Fund $ 250,000 $ (80,000) $ 170,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.780.720.606 Revenue Cannabis Fees -
Facility Fee $5/Sq. Ft. General Fund $ 600,000 $ (325,000) $ 275,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.802.745.622 Revenue PD Print Fees General Fund $ 1,000 $ 2,000 $ 3,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.752.604 Revenue Police Service Revenue General Fund $ 5,000 $ 25,000 $ 30,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.783.634 Revenue Park - Miscellaneous
Income
General Fund $ 500 $ 8,000 $ 8,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.784.910 Revenue Sale of Equipment General Fund $ 5,000 $ 67,000 $ 72,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.788.920 Revenue Miscellaneous Income General Fund $ 25,000 $ 19,000 $ 44,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$1,333,900.00 $0.00
100.110.110.06.630 Expenditure Fees/Services City Council $ 88,200 $ (84,000) $ 4,200 Reappropriate unused budget to Prof Serv. Legal Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$84,000.00
100.110.120.06.630 Expenditure Fees/Services City Manager $ 119,000 $ (70,000) $ 49,000 Leave Pay Outs Estimates Through June 2023 per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$62,000.00
100.110.125.06.626 Expenditure Prof Serv. Legal City Attorney $ 150,000 $ 84,000 $ 234,000 Approved FY 24 MOU Increase Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $84,000.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.110.130.01.101 Expenditure Salaries, Regular Municipal Records / General Fund $ 257,900 $ (18,000) $ 239,900 Reapprop. To Salaries Casual 100.110.130.01.108 Expenditure Salaries Casual Municipal Records / General Fund $ - $ 18,000 $ 18,000 BA from .101 for coverage Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
Net Budget Change
Increase/(Decrease)
GENERAL FUND - 100 TOTAL REVENUES Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$1,333,900.00
GENERAL FUND - CITY ATTORNEY Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $84,000.00
GENERAL FUND - CITY COUNCIL Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$84,000.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - 100 (Continued)
GENERAL FUND - CITY MANAGER Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$62,000.00

GENERAL FUND - MUNICIPAL RECORDS

8.a
Packet Pg. 312 Attachment: FY 24 Proposed Mid Yr Adj - Staff Rpt UPDATED (5580 : FY 2023-24 Mid-Year Budget

CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.110.160.06.630 Expenditure Fees/Services IT-Admin / General Fund $ 275,072 $ 50,000 $ 325,072 Network Remediation Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $50,000.00
100.120.210.01.101 Expenditure Salaries, Regular Finance/ General Fund $ 619,400 $ (55,000) $ 564,400 Reappropriate Salary Savings 100.120.210.02.213 Expenditure Bilingual Services Finance/ General Fund $ 5,400 $ 3,000 $ 8,400 From Salary Savings 100.120.210.XX.XXX Expenditure Equipment Finance/ General Fund $ - $ 5,000 $ 5,000 From Salary Savings for Office Furniture 100.120.210.06.644 Expenditure Fees/Services Finance/ General Fund $ 112,000 $ 47,000 $ 159,000 Consulting Services Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
100.130.324.01.101 Expenditure Salaries, Regular Police Administration / General Fund $ 461,800 $ (11,300) $ 450,500 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.01.108 Expenditure Salaries Casual Police Administration / General Fund $ - $ 11,000 $ 11,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.02.211 Expenditure Benefits - Medicare Police Administration / General Fund $ - $ 300 $ 300 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.130.350.06.630 Expenditure Fees/Services PD Animal Regulation/ General Fund $ 266,561 $ 85,000 $ 351,561 Increase for Contract Service needs Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $85,000.00
100.140.430.34.467 Expenditure Water - City Proj Areas Open Space Maint. / General Fund $ 20,000 $ 10,000 $ 30,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.469 Expenditure Water - Lenwood Rd X
Serrano
Open Space Maint. /
General Fund $ 7,000 $ (1,000) $ 6,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.470 Expenditure Water - Vista Open Space Maint. / General Fund $ 5,000 $ (1,000) $ 4,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.474 Expenditure Water - Muriel @
Broadway Irrigation
Open Space Maint. /
General Fund $ 4,000 $ (1,000) $ 3,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.475 Expenditure Water - Lenwood & Main
Irrigation
Open Space Maint. /
General Fund $ 4,000 $ (1,000) $ 3,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $6,000.00
GENERAL FUND - IT-ADMIN Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $50,000.00
GENERAL FUND - FINANCE Net Budget Change
Increase/(Decrease)
$85,000.00
GENERAL FUND - POLICE ADMIN Net Budget Change
Increase/(Decrease)
GENERAL FUND - 100 (Continued)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $6,000.00
GENERAL FUND - OPEN SPACE MAINTENANCE Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - POLICE ANIMAL REGULATION Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS:

8.a
Packet Pg. 313 Attachment: FY 24 Proposed Mid Yr Adj - Staff Rpt UPDATED (5580 : FY 2023-24 Mid-Year Budget

CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.140.435.24.440 Expenditure Natural Gas Building Maintenance / General Fund $ 13,000 $ (3,000) $ 10,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.435.34.466 Expenditure Water Building Maintenance / General Fund $ 25,000 $ 3,000 $ 28,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.150.505.01.101 Expenditure Salaries, Regular Engineering / General Fund $ 122,000 $ (10,000) $ 112,000 Salary savings reappropriate to Eng Contractor 100.150.505.06.630 Expenditure Fees/Services Engineering / General Fund $ 235,000 $ 30,000 $ 265,000 BA + addt'l appropriation for Eng. Contract Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $20,000.00
100.150.541.03.305 Expenditure Dues/Subs/Memberships Economic Development/ General Fund $ 3,550 $ 800 $ 4,350 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
100.150.541.07.746 Expenditure Marketing Economic Development/ General Fund $ 10,000 $ (800) $ 9,200 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.160.630.01.101 Expenditure Salaries, Regular Parks & Recreation / General Fund $ 239,800 $ (2,200) $ 237,600 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.01.108 Expenditure Salaries Casual Parks & Recreation / General Fund $ 120,000 $ 2,200 $ 122,200 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.466 Expenditure Water-Foglesong Park Parks & Recreation / General Fund $ 100,000 $ 12,000 $ 112,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.467 Expenditure Water-Lillian Park Parks & Recreation / General Fund $ 50,000 $ (4,000) $ 46,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.469 Expenditure Water-Jasper Park Parks & Recreation / General Fund $ 23,000 $ 4,000 $ 27,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.474 Expenditure Water-Stringham Park Parks & Recreation / General Fund $ 70,000 $ 13,000 $ 83,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.477 Expenditure Water-Dana Park Parks & Recreation / General Fund $ 65,000 $ (25,000) $ 40,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$1,333,900.00 $99,000.00
GENERAL FUND - ENGINEERING Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $20,000.00
GENERAL FUND - BUILDING MAINTENANCE Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - 100 (Continued)
GENERAL FUND - ECONOMIC DEVELOPMENT Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - 100 (ALL DIVISIONS) Net Budget Change
Increase/(Decrease)
GENERAL FUND - PARKS & RECREATION Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$1,234,900.00

8.a
Packet Pg. 314 Attachment: FY 24 Proposed Mid Yr Adj - Staff Rpt UPDATED (5580 : FY 2023-24 Mid-Year Budget

CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
102.406.210.120 Revenue Measure Q Tax General Fund
(Measure Q) $ 9,600,000 $ 425,000 $ 10,025,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 102.514.110.510 Revenue Unrealized Gain General Fund
(Measure Q) $ - $ 72,000 $ 72,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 102.130.321.01.103 Expenditure Overtime Police Uniform / General Fund (Measure Q) $ 400,000 $ 240,000 $ 640,000 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
102.130.321.07.733 Expenditure Cap Lease-Enterprise
Prog
Police Uniform /
General Fund $ 169,000 $ 32,000 $ 201,000 Capitalization Costs & Salvaged Vehicles 102.130.323.01.103 Expenditure Overtime Police Dispatch / General Fund (Measure Q) $ 80,000 $ 110,000 $ 190,000 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
102.140.435.08.802 Expenditure Above Ground Fuel Tanks Community Svcs / General Fund (Measure Q) $ 100,000 $ (100,000) $ - Anticipated FY 24 Expenditures Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$497,000.00 $282,000.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
103.225.225.01.103 Expenditure Overtime Fire / Measure Q $ - $ 350,000 $ 350,000 Additional Overtime Budget as per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $350,000.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
218.218.218.07.724 Expenditure 2020 JAG Grant Prefunded Grants $ 19,329 $ 1,721 $ 21,050 Off-Road Patrol Vehicle 218.218.218.07.725 Expenditure 2021 JAG Grant Prefunded Grants $ 21,050 $ (666) $ 20,384 Equipment for Off-Road Vehicle Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $1,055.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$215,000.00
MEASURE Q - FIRE (GENERAL FUND) - 103
GENERAL FUND - 103 (MEASURE Q - FIRE) Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $350,000.00
MEASURE Q (GENERAL FUND) - 102
GENERAL FUND - 102 (MEASURE Q) (All Div Exc. Fire) Net Budget Change Increase/(Decrease)

SPECIAL REVENUE FUNDS
GRANTS PREFUNDED - 218
GRANTS PREFUNDED - 218 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $1,055.00

8.a
Packet Pg. 315 Attachment: FY 24 Proposed Mid Yr Adj - Staff Rpt UPDATED (5580 : FY 2023-24 Mid-Year Budget

BARSTOW FIRE PROTECTION DISTRICT
BARSTOW FIRE PROTECTION DISTRICT - 225
BARSTOW FIRE PROTECTION DISTRICT - 225 Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$871,000.00

ENTERPRISE FUNDS
SOLID WASTE - 650
SOLID WASTE - 650 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $2,200.00

8.a
Packet Pg. 316 Attachment: FY 24 Proposed Mid Yr Adj - Staff Rpt UPDATED (5580 : FY 2023-24 Mid-Year Budget Regular Meeting
02/20/24 05:30 PM
Parks and Recreation
Josie Baker
Community Promotion
Doc ID: 5568

AGENDA ITEM
AGENDA MATTER:

AWARD OF MEASURE Q YOUTH COMMUNITY PROMOTIONAL FUNDS FOR FISCAL YEAR 2023- 2024
EXECUTIVE SUMMARY:

At the June 20, 2023 City Council meeting, the Fiscal Year 2023-2024 Budget was adopted which includes an appropriation from the Measure Q Fund for senior and youth programs. Of these funds, $38,000 is allocated towards providing in-kind resources and services to youth sports organizations that provide social and economic benefits and/or recognition to the community. With current purchases and encumbrances the remaining amount in the account 17,389.57 DISCUSSION:

At the December 16, 2019 City Council meeting, the Youth Community Promotional Fund Policy was adopted. The purpose of this proposed policy is to establish guidelines for providing in-kind resources and services to youth organizations that provide social and economic benefits and/or recognition to the community. A total of 6 applications were received in August. Based on reviewing each application, staff recommends discarding 3 of the 6 applications by not meeting the requirements needed to submit an application. Staff also recommends awarding a total of $17,389 of in-kind donations from the Measure Q fund to be split among the three remaining qualified applicants and $53,415 in fee waivers. Even thought the applicants are not currently Non-profits, the Youth Sports Coalition is willing to partner with them. As a result Staff is recommending at least the cost of fields be waived for those applicants who were not qualified.

Without the field usage fee being waived, the fess would drive up the cost to the residents paying or result in the cancellation of the seasons. Staff also recommends a one time reimbursement to the applicants who are awarded funds for field usage cost, before application was approved. Exhibit A provides a list of youth sports organizations receiving in-kind donations and/or waiver of fees. Included are all of the applications, current fees owed to the City and their Non-Profit Status.

FISCAL IMPACT:
$17,389 charged to Measure Q Youth Fund Account No. 102.150.542.07.770 and $53,415 of in-kind donations of fee waivers. One time reimbursment to the applicants who are awarded funds for field usage cost before application was approved.

RECOMMENDED ACTION:

Authorize the allocation of $17,389 from the Measure Q Fund towards providing in-kind donations and $53,415 in fee waivers to the youth sports organizations listed on Exhibit A as attached. Authorize a onetime reimbursement to the qualified applicants for paid field usage before the applications were approved. 9 Packet Pg. 317

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Packet Pg. 318 Attachment: Youth Community Promotional Fund Break Down (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 319 Attachment: Youth Community Promotional Fund Break Down (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 320 Attachment: Youth Community Promotional Fund Break Down (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 321 Attachment: Youth Community Promotional Fund Break Down (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 322 Attachment: Youth Community Promotional Fund Break Down (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 323 Attachment: Youth Community Promotional Fund Break Down (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

9.b
Packet Pg. 324 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 325 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 326 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 327 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 328 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 329 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 330 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 331 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 332 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 333 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 334 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 335 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 336 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 337 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 338 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 339 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 340 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

9.b
Packet Pg. 341 Attachment: HD Prolific Baseball (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

9.c
Packet Pg. 342 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 343 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 344 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 345 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 346 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 347 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 348 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 349 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 350 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 351 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 352 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 353 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 354 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 355 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 356 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 357 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 358 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 359 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 360 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 361 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 362 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 363 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 364 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 365 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 366 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 367 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 368 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 369 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 370 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 371 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 372 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

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Packet Pg. 373 Attachment: Desert Youth Soccer (5568 : Award of Measure Q Youth Community Promotional Funds FY 23- 24)

Barstow City CouncilFebruary 20, 2024

Barstow City Council
February 20, 2024