FY 2023-24 Mid-Year Budget Review
Exhibit A
CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.401.111.112 Revenue Parks - Property Tax
Payment
General Fund $ 700,000 $ 100,000 $ 800,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.401.111.113 Revenue RDA Residual Tax
Payment
General Fund $ 450,000 $ 11,000 $ 461,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.401.111.122 Revenue VLF Swap - Tax Code
97.70 General Fund $ 2,500,000 $ 350,000 $ 2,850,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.406.210.120 Revenue Sales & Use Tax General Fund $ 8,350,000 $ 185,000 $ 8,535,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.410.230.142 Revenue Transient Occupancy
Penalty/Int General Fund $ 3,750,000 $ 850,000 $ 4,600,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.412.250.172 Revenue Business License
Penalty/Int General Fund $ 3,000 $ 500 $ 3,500 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.413.240.160 Revenue Property Transfer Tax General Fund $ 75,000 $ 12,500 $ 87,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.433.111.115 Revenue Supplemental Tax - Prior
Year
General Fund $ 25,000 $ 5,200 $ 30,200 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.503.318.235 Revenue Misc Construction Fees General Fund $ 500 $ 1,000 $ 1,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.503.318.237 Revenue Inspection Outside
Business Hours General Fund $ 4,000 $ 2,500 $ 6,500 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.503.318.238 Revenue Investigation Fees General Fund $ 2,000 $ 1,000 $ 3,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.503.318.239 Revenue Inspection Fees General Fund $ 2,000 $ 1,000 $ 3,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.510.410.310 Revenue County-Superior Court
Fines General Fund $ 10,000 $ 4,000 $ 14,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.510.410.314 Revenue County-CVC Fines Post General Fund $ 20,000 $ 3,000 $ 23,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.514.110.510 Revenue Unrealized Gain General Fund $ - $ 60,550 $ 60,550 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.515.514.432 Revenue Community Center Rent General Fund $ 10,000 $ 5,000 $ 15,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.515.514.445 Revenue Harvey House Leases General Fund $ 80,000 $ 5,000 $ 85,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.630.631.211 Revenue Elementary Basketball General Fund $ 10,000 $ 3,000 $ 13,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.630.631.222 Revenue Wrestling General Fund $ - $ 3,650 $ 3,650 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.705.609 Revenue Lot Line Adjustments General Fund $ - $ 2,000 $ 2,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.705.610 Revenue Variance General Fund $ - $ 2,000 $ 2,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.710.612 Revenue Conditional Use Permit General Fund $ 5,000 $ 3,000 $ 8,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.701.710.617 Revenue Filiming Permit General Fund $ - $ 1,100 $ 1,100 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.704.715.614 Revenue Tenative Tract Map General Fund $ - $ 2,100 $ 2,100 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.780.720.601 Revenue
Cannabis Fees -
Fingerprinting/Backgroun
d
General Fund $ 5,000 $ 3,800 $ 8,800 Adjustment Revenue Projection for FY 24 Per Budget Analysis
GENERAL FUND - 100
CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.780.720.603 Revenue Cannabis Fees - Annual
Renewal General Fund $ 250,000 $ (80,000) $ 170,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.780.720.606 Revenue Cannabis Fees -
Facility Fee $5/Sq. Ft. General Fund $ 600,000 $ (325,000) $ 275,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 100.802.745.622 Revenue PD Print Fees General Fund $ 1,000 $ 2,000 $ 3,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.752.604 Revenue Police Service Revenue General Fund $ 5,000 $ 25,000 $ 30,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.783.634 Revenue Park - Miscellaneous
Income
General Fund $ 500 $ 8,000 $ 8,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.784.910 Revenue Sale of Equipment General Fund $ 5,000 $ 67,000 $ 72,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
100.819.788.920 Revenue Miscellaneous Income General Fund $ 25,000 $ 19,000 $ 44,000 Adjustment Revenue Projection for FY 24 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$1,333,900.00 $0.00
100.110.110.06.630 Expenditure Fees/Services City Council $ 88,200 $ (84,000) $ 4,200 Reappropriate unused budget to Prof Serv. Legal Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$84,000.00
100.110.120.06.630 Expenditure Fees/Services City Manager $ 119,000 $ (70,000) $ 49,000 Leave Pay Outs Estimates Through June 2023 per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$62,000.00
100.110.125.06.626 Expenditure Prof Serv. Legal City Attorney $ 150,000 $ 84,000 $ 234,000 Approved FY 24 MOU Increase Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $84,000.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.110.130.01.101 Expenditure Salaries, Regular Municipal Records / General Fund $ 257,900 $ (18,000) $ 239,900 Reapprop. To Salaries Casual 100.110.130.01.108 Expenditure Salaries Casual Municipal Records / General Fund $ - $ 18,000 $ 18,000 BA from .101 for coverage Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
Net Budget Change
Increase/(Decrease)
GENERAL FUND - 100 TOTAL REVENUES Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$1,333,900.00
GENERAL FUND - CITY ATTORNEY Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $84,000.00
GENERAL FUND - CITY COUNCIL Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$84,000.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - 100 (Continued)
GENERAL FUND - CITY MANAGER Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$62,000.00
GENERAL FUND - MUNICIPAL RECORDS
CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.110.160.06.630 Expenditure Fees/Services IT-Admin / General Fund $ 275,072 $ 50,000 $ 325,072 Network Remediation Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $50,000.00
100.120.210.01.101 Expenditure Salaries, Regular Finance/ General Fund $ 619,400 $ (55,000) $ 564,400 Reappropriate Salary Savings 100.120.210.02.213 Expenditure Bilingual Services Finance/ General Fund $ 5,400 $ 3,000 $ 8,400 From Salary Savings 100.120.210.XX.XXX Expenditure Equipment Finance/ General Fund $ - $ 5,000 $ 5,000 From Salary Savings for Office Furniture 100.120.210.06.644 Expenditure Fees/Services Finance/ General Fund $ 112,000 $ 47,000 $ 159,000 Consulting Services Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
100.130.324.01.101 Expenditure Salaries, Regular Police Administration / General Fund $ 461,800 $ (11,300) $ 450,500 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.01.108 Expenditure Salaries Casual Police Administration / General Fund $ - $ 11,000 $ 11,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.02.211 Expenditure Benefits - Medicare Police Administration / General Fund $ - $ 300 $ 300 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.130.350.06.630 Expenditure Fees/Services PD Animal Regulation/ General Fund $ 266,561 $ 85,000 $ 351,561 Increase for Contract Service needs Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $85,000.00
100.140.430.34.467 Expenditure Water - City Proj Areas Open Space Maint. / General Fund $ 20,000 $ 10,000 $ 30,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.469 Expenditure Water - Lenwood Rd X
Serrano
Open Space Maint. /
General Fund $ 7,000 $ (1,000) $ 6,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.470 Expenditure Water - Vista Open Space Maint. / General Fund $ 5,000 $ (1,000) $ 4,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.474 Expenditure Water - Muriel @
Broadway Irrigation
Open Space Maint. /
General Fund $ 4,000 $ (1,000) $ 3,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.430.34.475 Expenditure Water - Lenwood & Main
Irrigation
Open Space Maint. /
General Fund $ 4,000 $ (1,000) $ 3,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $6,000.00
GENERAL FUND - IT-ADMIN Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $50,000.00
GENERAL FUND - FINANCE Net Budget Change
Increase/(Decrease)
$85,000.00
GENERAL FUND - POLICE ADMIN Net Budget Change
Increase/(Decrease)
GENERAL FUND - 100 (Continued)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $6,000.00
GENERAL FUND - OPEN SPACE MAINTENANCE Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - POLICE ANIMAL REGULATION Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS:
CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
100.140.435.24.440 Expenditure Natural Gas Building Maintenance / General Fund $ 13,000 $ (3,000) $ 10,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.435.34.466 Expenditure Water Building Maintenance / General Fund $ 25,000 $ 3,000 $ 28,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.150.505.01.101 Expenditure Salaries, Regular Engineering / General Fund $ 122,000 $ (10,000) $ 112,000 Salary savings reappropriate to Eng Contractor 100.150.505.06.630 Expenditure Fees/Services Engineering / General Fund $ 235,000 $ 30,000 $ 265,000 BA + addt'l appropriation for Eng. Contract Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $20,000.00
100.150.541.03.305 Expenditure Dues/Subs/Memberships Economic Development/ General Fund $ 3,550 $ 800 $ 4,350 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
100.150.541.07.746 Expenditure Marketing Economic Development/ General Fund $ 10,000 $ (800) $ 9,200 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.160.630.01.101 Expenditure Salaries, Regular Parks & Recreation / General Fund $ 239,800 $ (2,200) $ 237,600 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.01.108 Expenditure Salaries Casual Parks & Recreation / General Fund $ 120,000 $ 2,200 $ 122,200 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.466 Expenditure Water-Foglesong Park Parks & Recreation / General Fund $ 100,000 $ 12,000 $ 112,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.467 Expenditure Water-Lillian Park Parks & Recreation / General Fund $ 50,000 $ (4,000) $ 46,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.469 Expenditure Water-Jasper Park Parks & Recreation / General Fund $ 23,000 $ 4,000 $ 27,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.474 Expenditure Water-Stringham Park Parks & Recreation / General Fund $ 70,000 $ 13,000 $ 83,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.477 Expenditure Water-Dana Park Parks & Recreation / General Fund $ 65,000 $ (25,000) $ 40,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$1,333,900.00 $99,000.00
GENERAL FUND - ENGINEERING Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $20,000.00
GENERAL FUND - BUILDING MAINTENANCE Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - 100 (Continued)
GENERAL FUND - ECONOMIC DEVELOPMENT Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - 100 (ALL DIVISIONS) Net Budget Change
Increase/(Decrease)
GENERAL FUND - PARKS & RECREATION Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$1,234,900.00
CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
102.406.210.120 Revenue Measure Q Tax General Fund
(Measure Q) $ 9,600,000 $ 425,000 $ 10,025,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 102.514.110.510 Revenue Unrealized Gain General Fund
(Measure Q) $ - $ 72,000 $ 72,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 102.130.321.01.103 Expenditure Overtime Police Uniform / General Fund (Measure Q) $ 400,000 $ 240,000 $ 640,000 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
102.130.321.07.733 Expenditure Cap Lease-Enterprise
Prog
Police Uniform /
General Fund $ 169,000 $ 32,000 $ 201,000 Capitalization Costs & Salvaged Vehicles 102.130.323.01.103 Expenditure Overtime Police Dispatch / General Fund (Measure Q) $ 80,000 $ 110,000 $ 190,000 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
102.140.435.08.802 Expenditure Above Ground Fuel Tanks Community Svcs / General Fund (Measure Q) $ 100,000 $ (100,000) $ - Anticipated FY 24 Expenditures Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$497,000.00 $282,000.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
103.225.225.01.103 Expenditure Overtime Fire / Measure Q $ - $ 350,000 $ 350,000 Additional Overtime Budget as per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $350,000.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
218.218.218.07.724 Expenditure 2020 JAG Grant Prefunded Grants $ 19,329 $ 1,721 $ 21,050 Off-Road Patrol Vehicle 218.218.218.07.725 Expenditure 2021 JAG Grant Prefunded Grants $ 21,050 $ (666) $ 20,384 Equipment for Off-Road Vehicle Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $1,055.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$215,000.00
MEASURE Q - FIRE (GENERAL FUND) - 103
GENERAL FUND - 103 (MEASURE Q - FIRE) Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $350,000.00
MEASURE Q (GENERAL FUND) - 102
GENERAL FUND - 102 (MEASURE Q) (All Div Exc. Fire) Net Budget Change Increase/(Decrease)
SPECIAL REVENUE FUNDS
GRANTS PREFUNDED - 218
GRANTS PREFUNDED - 218 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $1,055.00
CITY OF BARSTOW
FY 2024 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
219.600.101.022 Revenue Frontline Law
Enforcement Allocation COPS / 219 $ - $ 86,250 $ 86,250 COPS Award for FY22 219.219.219.05.501 Expenditure Safety Equipment COPS / 219 $ - $ 13,000 $ 13,000 PD renovations 219.219.219.08.801 Expenditure Safety Equipment COPS / 219 $ 43,000 $ (13,000) $ 30,000 Repurpose unused budget for renovation Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$86,250.00 $0.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
23/24 Budget Justification
225.401.111.112 Revenue Property Tax Collection Barstow Fire Protection District $ 3,750,000 $ 421,000 $ 4,171,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 225.401.111.114 Revenue RDA Residual Tax
Payment
Barstow Fire
Protection District $ 1,300,000 $ 450,000 $ 1,750,000 Adjustment Revenue Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$871,000.00 $0.00
650.650.650.02.213 Expenditure Bilingual Services Solid Waste/Solid Waste $ 500 $ 1,000 $ 1,500 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
650.650.650.02.216 Expenditure Leave Payouts Solid Waste/Solid Waste $ 5,000 $ (1,000) $ 4,000 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
650.650.650.07.733 Expenditure Cap Lease-Enterprise
Prog Solid Waste/Solid Waste $ - $ 2,200 $ 2,200 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $2,200.00
PUBLIC SAFETY COPS PROGRAM - 219
PUBLIC SAFETY COPS PROGRAM - 219 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$86,250.00
SPECIAL REVENUE FUNDS (Continued)
BARSTOW FIRE PROTECTION DISTRICT
BARSTOW FIRE PROTECTION DISTRICT - 225
BARSTOW FIRE PROTECTION DISTRICT - 225 Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$871,000.00
ENTERPRISE FUNDS
SOLID WASTE - 650
SOLID WASTE - 650 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $2,200.00