City of Barstow ACFR Final 12-28-23

Barstow City Council
February 20, 2024

Document: City of Barstow ACFR Final 12-28-23
Meeting: February 20, 2024
Body: Barstow City Council
Original file: 2.4 MB

Text extracted from the city's file for reading and search. Open the original on barstowcityca.iqm2.com. That file is the official record.

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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. 7KH&LW\LVVHUYHGE\SULYDWHZDWHUFRPSDQLHV+RZHYHUVHZHUDJHVHUYLFHVDUHSURYLGHGE\WKH&LW\RI%DUVWRZ $GGLWLRQDOO\WKH%DUVWRZ8QLILHG6FKRRO'LVWULFWLVDVHSDUDWHHQWLW\DQGDFFRUGLQJO\QRWLQFOXGHGLQWKLVUHSRUW +LVWRU\RIWKH&LW\
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AWARDS AND ACKNOWLEDGEMENTS
Awards
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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
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Government Finance Officers Association
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California
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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
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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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22 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 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 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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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 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 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 7+,63$*(,17(17,21$//</()7%/$1.
32 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 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 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 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 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 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 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.
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41 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 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.
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$QQXDO EXGJHWV DUH DGRSWHG IRU WKH *HQHUDO )XQG DOO VSHFLDO UHYHQXH IXQGV FDSLWDO SURMHFWV IXQGV DQG GHEW VHUYLFH IXQGV RQ D EDVLV VXEVWDQWLDOO\ FRQVLVWHQW ZLWK DFFRXQWLQJ SULQFLSOHV JHQHUDOO\ DFFHSWHG LQ WKH 8QLWHG 6WDWHV RI $PHULFD $FFRUGLQJO\ DFWXDO UHYHQXHV DQG H[SHQGLWXUHV FDQ EH FRPSDUHG ZLWK UHODWHG EXGJHWHG DPRXQWV ZLWKRXW DQ\ VLJQLILFDQW UHFRQFLOLQJLWHPV 94 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 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 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 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 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 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
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

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
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

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:

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 eight years are shown. 104
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

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:

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 Market value of assets less unrecognized returns from each of the last five years.

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
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

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
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

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
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

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
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

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
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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123

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

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

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

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

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

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

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

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

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

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

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

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

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
&8672',$/)81'6
Public Improvement District 91-1 DFFRXQWVIRUWKHUHFHLSWRIDVVHVVPHQWVUHODWLQJWR3XEOLF,PSURYHPHQW'LVWULFW

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

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

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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143
7+,63$*(,17(17,21$//</()7%/$1.
144
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
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
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
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
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
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

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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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