Barstow City Council
August 19, 2024

ATTACHMENT A
FY 2023/2024
Year-End Budget Amendments

CITY OF BARSTOW
FY 2023 YEAR-END 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
2023/2024 Budget Justification
100.401.111.110 Revenue Property Taxes General Fund $ 1,000,000 $ 530,000 $ 1,530,000 Estimated FY 24 Revenues per Year-End Analysis
100.401.111.112 Revenue Park-Property Tax General Fund $ 800,000 $ 196,500 $ 996,500 Estimated FY 24 Revenues per Year-End Analysis
100.406.210.130 Revenue SB509/Public Safety General Fund $ 200,000 $ 23,155 $ 223,155 Estimated FY 24 Revenues per Year-End Analysis
100.410.230.141 Revenue Transient Occupancy Tax General Fund $ 3,750,000 $ (730,000) $ 3,020,000 Estimated FY 24 Revenues per Year-End Analysis
100.410.230.142 Revenue Trans Occupancy Penalty/Int General Fund $ 860,000 $ (850,000) $ 10,000 Estimated FY 24 Revenues per Year-End Analysis
100.411.220.131 Revenue Franchise-Time Warner Cable General Fund $ 200,000 $ (74,000) $ 126,000 Estimated FY 24 Revenues per Year-End Analysis
100.411.220.132 Revenue Franchise-Golden State Water General Fund $ 95,000 $ 22,500 $ 117,500 Estimated FY 24 Revenues per Year-End Analysis
100.411.220.133 Revenue Franchise-SW Gas & PG&E General Fund $ 65,000 $ 46,250 $ 111,250 Estimated FY 24 Revenues per Year-End Analysis
100.411.220.134 Revenue Franchise-Golden State Water General Fund $ 250,000 $ 149,850 $ 399,850 Estimated FY 24 Revenues per Year-End Analysis
100.411.220.139 Revenue Franchise-MUNIS Solid Waste General Fund $ 363,000 $ 22,000 $ 385,000 Estimated FY 24 Revenues per Year-End Analysis
100.411.220.140 Revenue Franchise-MUNIS Water Reclamation General Fund $ 198,000 $ 9,500 $ 207,500 Estimated FY 24 Revenues per Year-End Analysis
100.412.250.171 Revenue Business License General Fund $ 150,000 $ 24,800 $ 174,800 Estimated FY 24 Revenues per Year-End Analysis
100.412.250.172 Revenue Business License Penalty/Int General Fund $ 3,500 $ 4,550 $ 8,050 Estimated FY 24 Revenues per Year-End Analysis
100.412.250.173 Revenue Business License Processing Fee General Fund $ 10,000 $ 6,800 $ 16,800 Estimated FY 24 Revenues per Year-End Analysis
100.412.250.177 Revenue Technology Fee General Fund $ 21,000 $ 13,550 $ 34,550 Estimated FY 24 Revenues per Year-End Analysis
100.413.240.160 Revenue Property Transfer Taxes General Fund $ 87,500 $ (25,000) $ 62,500 Estimated FY 24 Revenues per Year-End Analysis
100.431.111.114 Revenue Supplement Tax - Current General Fund $ 20,000 $ 10,500 $ 30,500 Estimated FY 24 Revenues per Year-End Analysis
100.431.111.115 Revenue Supplement Tax - Prior Year General Fund $ 30,200 $ 3,300 $ 33,500 Estimated FY 24 Revenues per Year-End Analysis
100.503.318.235 Revenue Misc Construction Fees General Fund $ 1,500 $ 775 $ 2,275 Estimated FY 24 Revenues per Year-End Analysis
100.503.318.237 Revenue Inspection Outside Business Hours General Fund $ 6,500 $ 8,300 $ 14,800 Estimated FY 24 Revenues per Year-End Analysis
100.503.318.238 Revenue Investigation Fees General Fund $ 3,000 $ 2,000 $ 5,000 Estimated FY 24 Revenues per Year-End Analysis
100.503.318.239 Revenue Inspection Fee General Fund $ 3,000 $ 2,300 $ 5,300 Estimated FY 24 Revenues per Year-End Analysis
100.503.318.241 Revenue Fire Prevention MOU/Annual OP
Permits General Fund $ 75,000 $ 44,830 $ 119,830 Estimated FY 24 Revenuesper Year-End Analysis 100.504.321.240 Revenue Street/Curb Permit General Fund $ 50,000 $ (5,000) $ 45,000 Estimated FY 24 Revenues per Year-End Analysis
100.508.324.295 Revenue Bingo Game Permit General Fund $ 300 $ 325 $ 625 Estimated FY 24 Revenues per Year-End Analysis
100.509.325.298 Revenue Rental Inspection Services General Fund $ 150,000 $ (50,000) $ 100,000 Estimated FY 24 Revenues per Year-End Analysis
100.510.410.310 Revenue County-Superior Court Fines General Fund $ 14,000 $ 11,000 $ 25,000 Estimated FY 24 Revenues per Year-End Analysis
100.510.410.312 Revenue PD Fines Collection General Fund $ 5,000 $ (4,000) $ 1,000 Estimated FY 24 Revenues per Year-End Analysis
100.510.410.313 Revenue State Citation General Fund $ 15,000 $ (10,000) $ 5,000 Estimated FY 24 Revenues per Year-End Analysis
GENERAL FUND - 100 (REVENUES)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.510.410.314 Revenue County- CVC Fines Post General Fund $ 23,000 $ 20,450 $ 43,450 Estimated FY 24 Revenues per Year-End Analysis
100.511.420.340 Revenue Excessive Alarm Fines General Fund $ 12,000 $ (9,000) $ 3,000 Estimated FY 24 Revenues per Year-End Analysis
100.515.514.432 Revenue Community Center Rent General Fund $ 15,000 $ 4,500 $ 19,500 Estimated FY 24 Revenues per Year-End Analysis
100.515.514.433 Revenue Dana Park Building Rent General Fund $ 1,000 $ 1,000 $ 2,000 Estimated FY 24 Revenues per Year-End Analysis
100.515.514.436 Revenue Parks-Electricity Rental Parks & Rec $ - $ 1,900 $ 1,900 Estimated FY 24 Revenues per Year-End Analysis
100.515.514.445 Revenue Harvey House Leases Parks & Rec $ 85,000 $ 21,500 $ 106,500 Estimated FY 24 Revenues per Year-End Analysis
100.519.610.520 Revenue Motor Vehicle in Lieu General Fund $ 20,000 $ 11,500 $ 31,500 Estimated FY 24 Revenues per Year-End Analysis
100.630.631.100 Revenue Day/Pass Fees Parks & Rec $ 15,000 $ 6,500 $ 21,500 Estimated FY 24 Revenues per Year-End Analysis
100.630.631.105 Revenue Snack Bar-Harvey House Parks & Rec $ - $ 160 $ 160 Estimated FY 24 Revenues per Year-End Analysis
100.630.631.214 Revenue Indoor Kiddie Soccer General Fund $ 3,000 $ 195 $ 3,195 Estimated FY 24 Revenues per Year-End Analysis
100.630.631.222 Revenue Wrestling Parks & Rec $ 3,650 $ 50 $ 3,700 Estimated FY 24 Revenues per Year-End Analysis
100.630.636.100 Revenue Open Swim Parks & Rec $ 15,000 $ 2,500 $ 17,500 Estimated FY 24 Revenues per Year-End Analysis
100.701.705.609 Revenue Lot Line Adjustment Comm Dev $ 2,000 $ 125 $ 2,125 Estimated FY 24 Revenues per Year-End Analysis
100.701.710.612 Revenue Conditional Use Permit Comm Dev $ 8,000 $ 5,300 $ 13,300 Estimated FY 24 Revenues per Year-End Analysis
100.701.710.615 Revenue Home Occupation Permit Comm Dev $ 700 $ 450 $ 1,150 Estimated FY 24 Revenues per Year-End Analysis
100.701.710.616 Revenue Misc Fees & Permits Comm Dev $ 100 $ 320 $ 420 Estimated FY 24 Revenues per Year-End Analysis
100.701.712.616 Revenue Temporary Use Permit (TUP) Comm Dev $ 100 $ 975 $ 1,075 Estimated FY 24 Revenues per Year-End Analysis
100.701.715.610 Revenue Final Parcel Map Comm Dev $ - $ 700 $ 700 Estimated FY 24 Revenues per Year-End Analysis
100.704.715.618 Revenue Tentative Parcel Map Comm Dev $ - $ 900 $ 900 Estimated FY 24 Revenues per Year-End Analysis
100.704.715.612 Revenue General Plan Amendments Comm Dev $ - $ 2,300 $ 2,300 Estimated FY 24 Revenues per Year-End Analysis
100.780.720.601 Revenue Cannabis FeesFingerprinting/Backgrounds Comm Dev $ 8,800 $ 5,275 $ 14,075 Estimated FY 24 Revenues per Year-End Analysis
100.780.720.605 Revenue Cannabis Fees-Dispensary/Delivery Fee 3% Comm Dev $ 70,000 $ 64,570 $ 134,570 Estimated FY 24 Revenuesper Year-End Analysis 100.780.720.608 Revenue Cannabis Fees-Public Safety 50% Allocation Comm Dev $ 70,000 $ 47,050 $ 117,050 Estimated FY 24 Revenuesper Year-End Analysis 100.804.790.927 Revenue WC Insurance Reimbursment General Fund $ - $ 5,700 $ 5,700 Estimated FY 24 Revenues per Year-End Analysis
100.804.790.928 Revenue General Liab/Property Claim Reimb General Fund $ 5,000 $ (5,000) $ - Estimated FY 24 Revenues per Year-End Analysis
100.819.752.600 Revenue Police Resource Officer/BUSD Police Dept $ 125,000 $ 93,250 $ 218,250 Estimated FY 24 Revenues per Year-End Analysis
100.819.752.604 Revenue Police Service Revenue Police Dept $ 30,000 $ 28,850 $ 58,850 Estimated FY 24 Revenues per Year-End Analysis
100.819.752.606 Revenue GF Proj Reimbursement Cost Police Dept $ - $ 6,500 $ 6,500 Estimated FY 24 Revenues per Year-End Analysis
100.819.753.606 Revenue State Mandated Cost/SB90 Police Dept $ 20,000 $ 11,235 $ 31,235 Estimated FY 24 Revenues per Year-End Analysis
100.819.755.631 Revenue Copy/Video/CD's/Maps Revenue General Fund $ 4,000 $ 3,700 $ 7,700 Estimated FY 24 Revenues per Year-End Analysis
GENERAL FUND - 100 (REVENUES) (Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.819.784.910 Revenue Sale of Equipment General Fund $ 72,000 $ (26,700) $ 45,300 Estimated FY 24 Revenues per Year-End Analysis
100.819.788.920 Revenue Micellaneous Income General Fund $ 44,000 $ 20,195 $ 64,195 Estimated FY 24 Revenues per Year-End Analysis
100.819.788.921 Revenue PERMA/ERMA Reimbursement General Fund $ 5,000 $ 875 $ 5,875 Estimated FY 24 Revenues per Year-End Analysis
100.819.788.924 Revenue Credit Card Convenience Fees General Fund $ 2,500 $ 950 $ 3,450 Estimated FY 24 Revenues per Year-End Analysis
100.819.788.928 Revenue Harvey House Misc Income General Fund $ 2,000 $ 3,725 $ 5,725 Estimated FY 24 Revenues per Year-End Analysis
100.819.788.929 Revenue Reimbursements General Fund $ - $ 92,340 $ 92,340 Estimated FY 24 Revenues per Year-End Analysis
100.819.788.934 Revenue National Opioids Settlement General Fund $ 8,500 $ 9,450 $ 17,950 Estimated FY 24 Revenues per Year-End Analysis
100.819.788.935 Revenue IGSA-Hazardous Waste General Fund $ - $ 10,375 $ 10,375 Estimated FY 24 Revenues per Year-End Analysis
100.819.790.924 Revenue Police Confiscated Funds General Fund $ 5,000 $ 5,250 $ 10,250 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$ (165,300) $0.00
100.110.110.03.301 Expenditure Travel/Training Expenses City Council $ 3,500 $ (500) $ 3,000 Estimated FY 24 Expenditures per Year-End Analysis
100.110.110.03.319 Expenditure Council Member Hernandez City Council $ 2,000 $ (1,000) $ 1,000 Estimated FY 24 Expenditures per Year-End Analysis
100.110.110.03.321 Expenditure Council Member Noble City Council $ 2,000 $ (2,000) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.110.110.03.324 Expenditure Council Member Rose City Council $ 2,000 $ (1,350) $ 650 Estimated FY 24 Expenditures per Year-End Analysis
100.110.110.05.501 Expenditure Office Supplies City Council $ 14,500 $ (3,000) $ 11,500 Estimated FY 24 Expenditures per Year-End Analysis
100.110.110.05.520 Expenditure Ads/Publications City Council $ 2,000 $ (1,700) $ 300 Estimated FY 24 Expenditures per Year-End Analysis
100.110.110.05.525 Expenditure Technical Supplies City Council $ 2,896 $ 212 $ 3,108 Estimated FY 24 Expenditures per Year-End Analysis
100.110.115.02.216 Expenditure Vacation/Annual Lv Pay Out Transfers & Others $ 300,000 $ (300,000) $ - Estimated FY 24 Expendituresper Year-End Analysis 100.110.115.02.222 Expenditure Retiree Health - PEMCHA Transfers & Others $ 301,000 $ 9,250 $ 310,250 Estimated FY 24 Expendituresper Year-End Analysis 100.110.115.09.302 Expenditure Transfer to Debt Service Transfers & Others $ 735,177 $ 925 $ 736,102 Estimated FY 24 Expendituresper Year-End Analysis 100.110.120.01.101 Expenditure Salaries, Regular City Manager $ 550,700 $ (130,000) $ 420,700 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.01.106 Expenditure Auto Allowance City Manager $ 6,000 $ (2,000) $ 4,000 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.01.109 Expenditure Insurance Offset City Manager $ 46,500 $ (10,000) $ 36,500 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.02.201 Expenditure BENEFITS - RETIREMENT City Manager $ 56,400 $ (5,500) $ 50,900 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.02.206 Expenditure Benefits - Deferred Comp City Manager $ 7,300 $ 2,000 $ 9,300 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.02.213 Expenditure Bilingual Services City Manager $ - $ 120 $ 120 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.02.214 Expenditure Benefits - SDI City Manager $ 4,600 $ 1,000 $ 5,600 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)
GENERAL FUND - 100 TOTAL REVENUES Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($165,300.00)
GENERAL FUND - 100 (REVENUES) (Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.110.120.02.216 Expenditure Vacation/Annual Lv Pay Out City Manager $ - $ 65,000 $ 65,000 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.03.301 Expenditure Travel/Training Expenses City Manager $ 13,125 $ 900 $ 14,025 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.04.401 Expenditure Communications City Manager $ 3,500 $ (1,000) $ 2,500 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.06.630 Expenditure Fees/Services City Manager $ 45,000 $ 1,650 $ 46,650 Estimated FY 24 Expenditures per Year-End Analysis
100.110.120.06.631 Expenditure Fees/Services - COVID 19 City Manager $ - $ 33,675 $ 33,675 Estimated FY 24 Expenditures per Year-End Analysis
100.110.125.06.626 Expenditure Pro Serv. Legal City Attorney $ 172,442 $ 73,020 $ 245,462 Estimated FY 24 Expenditures per Year-End Analysis
100.110.130.01.101 Expenditure Salaries, Regular Municipal Records $ 239,900.00 $ (40,000) $ 199,900 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.01.108 Expenditure Salaries Casual Municipal Records $ 18,000.00 $ 13,875 $ 31,875 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.01.109 Expenditure Insurance Offset Municipal Records $ 33,000.00 $ (4,000) $ 29,000 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.02.201 Expenditure Benefits - Retirement Municipal Records $ 36,700.00 $ (12,000) $ 24,700 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.02.211 Expenditure Benefits - PARS Municipal Records $ - $ 415 $ 415 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.02.213 Expenditure Bilingual Services Municipal Records $ 720.00 $ 360 $ 1,080 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.02.216 Expenditure Vacation/Annual Lv Pay Out Municipal Records $ - $ 22,260 $ 22,260 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.03.305 Expenditure Dues/Subs/Memberships Municipal Records $ 100.00 $ 200 $ 300 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.05.501 Expenditure Office Supplies Municipal Records $ 13,500.00 $ 1,050 $ 14,550 Estimated FY 24 Expendituresper Year-End Analysis 100.110.130.06.644 Expenditure IT Cost Allocation Municipal Records $ 48,182.00 $ 2,180 $ 50,362 Estimated FY 24 Expendituresper Year-End Analysis 100.110.160.01.101 Expenditure Salaries, Regular Admin-IT $ 355,400.00 $ 7,400.00 $ 362,800 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.01.103 Expenditure Overtime Admin-IT $ 10,000.00 $ 4,400.00 $ 14,400 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.01.111 Expenditure Standby Basic Admin-IT $ 10,000.00 $ 5,650.00 $ 15,650 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.02.201 Expenditure Benefits-Retirement Admin-IT $ 51,900.00 $ 120.00 $ 52,020 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.02.208 Expenditure Benefits-Medicare Admin-IT $ 7,700.00 $ 942.00 $ 8,642 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.02.214 Expenditure Benefits-SDI Admin-IT $ 3,500.00 $ 665.00 $ 4,165 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.02.216 Expenditure Vacation/Annual Lv Pay Out Admin-IT $ - $ 14,995.00 $ 14,995 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.03.301 Expenditure Travel/Training Expenses Admin-IT $ 6,397.00 $ (1,800.00) $ 4,597 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.04.401 Expenditure Communications Admin-IT $ 4,800.00 $ 1,550.00 $ 6,350 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.05.525 Expenditure Technical Supplies Admin-IT $ 23,900.00 $ (15,000.00) $ 8,900 Estimated FY 24 Expenditures per Year-End Analysis
100.110.160.06.630 Expenditure Fees/Services Admin-IT $ 322,884.00 $ (70,000.00) $ 252,884 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.01.101 Expenditure Salaries, Regular Admin-HR $ 136,600.00 $ 12,540.00 $ 149,140 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.02.204 Expenditure Benefits- Unemployment Admin-HR $ - $ 10,730.00 $ 10,730 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.02.214 Expenditure Benefits-SDI Admin-HR $ 1,300.00 $ 87.00 $ 1,387 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.110.165.03.301 Expenditure Travel/Training Expenses Admin-HR $ 8,500.00 $ (3,100.00) $ 5,400 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.03.303 Expenditure Employee Recognition Admin-HR $ 2,000.00 $ (1,600.00) $ 400 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.04.401 Expenditure Communications Admin-HR $ 2,000.00 $ 340.00 $ 2,340 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.05.501 Expenditure Office Supplies Admin-HR $ 300.00 $ (300.00) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.05.524 Expenditure Beat Committee Expense Admin-HR $ 7,500.00 $ (1,000.00) $ 6,500 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.06.626 Expenditure Pro Service Admin-HR $ 80,000.00 $ (2,100.00) $ 77,900 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.06.630 Expenditure Fees/Services Admin-HR $ 233,972.00 $ (2,300.00) $ 231,672 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.06.631 Expenditure PARS Admin-HR $ 6,500.00 $ (500.00) $ 6,000 Estimated FY 24 Expenditures per Year-End Analysis
100.110.165.06.632 Expenditure Personnel Recritment Costs Admin-HR $ 18,000.00 $ 50.00 $ 18,050 Estimated FY 24 Expenditures per Year-End Analysis
100.110.175.07.705 Expenditure Insurance Claims Insurance/Risk Mgmt $ 185,000.00 $ 30,305 $ 215,305 Estimated FY 24 Expendituresper Year-End Analysis 100.110.180.05.525 Expenditure Technical Supplies Cannabis Reg $ 10,000.00 $ (10,000) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.110.180.06.630 Expenditure Fees/Services Cannabis Reg $ 25,000.00 $ (15,000) $ 10,000 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.01.101 Expenditure Salaries, Regular Finance $ 564,400.00 $ (80,000.00) $ 484,400.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.06.630 Expenditure Fees/Services Finance $ 159,000.00 $ 80,000.00 $ 239,000.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.01.109 Expenditure Insurance Offset Finance $ 68,800.00 $ (24,625.00) $ 44,175.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.02.201 Expenditure Benefits-Retirement Finance $ 69,700.00 $ (8,000.00) $ 61,700.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.02.211 Expenditure Benfits-PARS Finance $ - $ 1.00 $ 1.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.02.216 Expenditure Vacation/Annual Lv Pay Out Finance $ - $ 29,930.00 $ 29,930.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.03.301 Expenditure Travel/Training Expenses Finance $ 5,500.00 $ 5,080.00 $ 10,580.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.05.501 Expenditure Office Supplies Finance $ 7,000.00 $ 1,365.00 $ 8,365.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.06.628 Expenditure Audit Expense Finance $ 40,000.00 $ (3,000.00) $ 37,000.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.210.06.644 Expenditure IT Cost Allocation Finance $ 165,800.00 $ (30,000.00) $ 135,800.00 Estimated FY 24 Expenditures per Year-End Analysis
100.120.211.07.733 Expenditure Cap Lease-Enterprise Prog Finance-Debt Service $ 157,500 $ 33,400 $ 190,900 Estimated FY 24 Expendituresper Year-End Analysis 100.120.212.06.630 Expenditure Fees/Services City Treasurer $ 20,000 $ (10,000) $ 10,000 Estimated FY 24 Expenditures per Year-End Analysis
100.120.212.06.631 Expenditure IT Cost Allocation City Treasurer $ 4,300 $ 230 $ 4,530 Estimated FY 24 Expenditures per Year-End Analysis
100.120.213.04.401 Expenditure Communications Central Services $ 20,500 $ 280 $ 20,780 Estimated FY 24 Expenditures per Year-End Analysis
100.120.213.04.402 Expenditure Postage Central Services $ 25,000 $ 1,350 $ 26,350 Estimated FY 24 Expenditures per Year-End Analysis
100.120.213.04.403 Expenditure Fees/Services Central Services $ 33,500 $ (3,000) $ 30,500 Estimated FY 24 Expenditures per Year-End Analysis
100.130.321.01.101 Expenditure Salaries, Regular Police Uniform Division $ 4,119,900 $ (394,000) $ 3,725,900 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.01.103 Expenditure Overtime Police Uniform
Division $ - $ 72,815 $ 72,815 Estimated FY 24 Expendituresper Year-End Analysis GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.130.321.01.105 Expenditure Overtime-Prop 30 Police Uniform Division $ 19,869 $ 1,660 $ 21,529 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.01.107 Expenditure Overtime-Court Police Uniform Division $ 25,000 $ 12,370 $ 37,370 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.01.108 Expenditure Salaries Casual Police Uniform Division $ 15,000 $ (14,995) $ 5 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.01.109 Expenditure Insurance Offset Police Uniform Division $ 390,000 $ (48,000) $ 342,000 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.01.111 Expenditure Standby Basic Police Uniform Division $ 35,000 $ 41,300 $ 76,300 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.01.113 Expenditure Overtime-Tanger Outlet Police Uniform Division $ 40,000 $ 5,420 $ 45,420 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.01.114 Expenditure Overtime-FBI Police Uniform Division $ - $ 12,475 $ 12,475 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.201 Expenditure Benefits-Retirement Police Uniform Division $ 838,400 $ (100,000) $ 738,400 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.205 Expenditure Benefits-Workers' Comp Police Uniform Division $ 161,681 $ 3,205 $ 164,886 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.207 Expenditure Uniform Allowance Police Uniform Division $ 50,700 $ (7,000) $ 43,700 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.208 Expenditure Benefits-Medicare Police Uniform Division $ 126,900 $ 8,640 $ 135,540 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.213 Expenditure Bilingual Service Police Uniform Division $ 7,000 $ 175 $ 7,175 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.214 Expenditure Benefits-SDI Police Uniform Division $ 36,900 $ 1,940 $ 38,840 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.215 Expenditure Sick Leave Pay Out Police Uniform Division $ - $ 82,020 $ 82,020 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.216 Expenditure Vacation/Annual Leave Pay Out Police Uniform Division $ - $ 217,545 $ 217,545 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.02.222 Expenditure Retiree Health Compensation Police Uniform Division $ 120,000 $ (10,000) $ 110,000 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.03.301 Expenditure Travel/Training Expenses Police Uniform Division $ 32,588 $ 3,375 $ 35,963 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.03.305 Expenditure Dues/Subs/Membership Police Uniform Division $ 2,690 $ (1,000) $ 1,690 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.05.501 Expenditure Office Supplies Police Uniform Division $ 6,500 $ (1,500) $ 5,000 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.05.525 Expenditure Technical Supplies Police Uniform Division $ 1,150 $ 160 $ 1,310 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.601 Expenditure Vehicle Fuel Cost Police Uniform Division $ 137,500 $ 24,000 $ 161,500 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.608 Expenditure Vehicle Maintenance Cost Police Uniform Division $ 100,000 $ (15,000) $ 85,000 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.611 Expenditure Reserve Uniform Allowance Police Uniform Division $ 1,800 $ (1,000) $ 800 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.612 Expenditure Repairs/Maintenance Police Uniform Division $ 3,700 $ (3,700) $ - Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.626 Expenditure Prof Service Police Uniform Division $ 136,558 $ 105,000 $ 241,558 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.630 Expenditure Fees/Services Police Uniform Division $ 86,645 $ 5,175 $ 91,820 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.644 Expenditure IT Cost Allocation Police Uniform Division $ 197,919 $ (40,000) $ 157,919 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.06.645 Expenditure Safety Equipment Police Uniform Division $ 11,500 $ 732 $ 12,232 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.07.733 Expenditure Cap -Lease-Enterprise Police Uniform Division $ 124,000 $ 25,000 $ 149,000 Estimated FY 24 Expendituresper Year-End Analysis 100.130.321.09.302 Expenditure Transfer to Debt Service Police Uniform Division $ 1,109,619 $ 1,400 $ 1,111,019 Estimated FY 24 Expendituresper Year-End Analysis GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.130.321.08.801 Expenditure Body Worn Cameras Police Uniform Division $ - $ 70,000 $ 70,000 Estimated FY 24 Expendituresper Year-End Analysis 100.130.322.01.101 Expenditure SALARIES, REGULAR Police SRO $ 208,500 $ 41,850 $ 250,350 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.01.103 Expenditure OVERTIME Police SRO $ 25,000 $ (1,000) $ 24,000 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.01.104 Expenditure OVERTIME, SRO Police SRO $ 42,000 $ (15,000) $ 27,000 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.01.109 Expenditure INSURANCE OFFSET Police SRO $ 21,000 $ 5,750 $ 26,750 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.02.201 Expenditure BENEFITS - RETIREMENT Police SRO $ 27,100 $ 7,400 $ 34,500 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.02.202 Expenditure BENEFITS - LIFE INSURANCE Police SRO $ 700 $ 25 $ 725 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.02.208 Expenditure BENEFITS - MEDICARE Police SRO $ 6,500 $ 1,850 $ 8,350 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.02.214 Expenditure BENEFITS- STATE DISABILITY INS Police SRO $ 2,000 $ 835 $ 2,835 Estimated FY 24 Expenditures per Year-End Analysis
100.130.322.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Police SRO $ - $ 11,215 $ 11,215 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.01.101 Expenditure SALARIES, REGULAR Police-Dispatch $ 652,100 $ 31,340 $ 683,440 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.01.103 Expenditure OVERTIME Police-Dispatch $ - $ 13,760 $ 13,760 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.01.109 Expenditure INSURANCE OFFSET Police-Dispatch $ 102,000 $ 1,215 $ 103,215 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.02.201 Expenditure BENEFITS - RETIREMENT Police-Dispatch $ 72,900 $ 1,760 $ 74,660 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.02.202 Expenditure BENEFITS - LIFE INSURANCE Police-Dispatch $ 2,300 $ 60 $ 2,360 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.02.208 Expenditure BENEFITS - MEDICARE Police-Dispatch $ 11,900 $ 2,680 $ 14,580 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.02.214 Expenditure BENEFITS- STATE DISABILITY INS Police-Dispatch $ 6,400 $ 2,380 $ 8,780 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Police-Dispatch $ - $ 18,110 $ 18,110 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.03.301 Expenditure TRAVEL/TRAINING EXPENSES Police-Dispatch $ 5,123 $ 68 $ 5,191 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.03.305 Expenditure DUES/SUBS/MEMBERSHIPS Police-Dispatch $ 250 $ (250) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.04.401 Expenditure COMMUNICATIONS Police-Dispatch $ 120,000 $ 20,000 $ 140,000 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.05.501 Expenditure OFFICE SUPPLIES Police-Dispatch $ 2,000 $ (500) $ 1,500 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.06.630 Expenditure FEES/SERVICES Police-Dispatch $ 1,260 $ 420 $ 1,680 Estimated FY 24 Expenditures per Year-End Analysis
100.130.323.06.644 Expenditure IT COST ALLOCATION Police-Dispatch $ 28,800 $ (16,000) $ 12,800 Estimated FY 24 Expenditures per Year-End Analysis
100.130.324.01.101 Expenditure SALARIES, REGULAR Police-Admin $ 450,500 $ (41,500) $ 409,000 Estimated FY 24 Expenditures per Year-End Analysis
100.130.324.01.102 Expenditure OVERTIME Police-Admin $ 20,000 $ (4,000) $ 16,000 Estimated FY 24 Expenditures per Year-End Analysis
100.130.324.01.103 Expenditure SALARIES CASUAL Police-Admin $ 11,000 $ 2,735 $ 13,735 Estimated FY 24 Expenditures per Year-End Analysis
100.130.324.01.104 Expenditure VACATION / ANNUAL LV PAY OUT Police-Admin $ - $ 1,315 $ 1,315 Estimated FY 24 Expenditures per Year-End Analysis
100.130.324.01.105 Expenditure BENEFITS- STATE DISABILITY INS Police-Admin $ 4,600 $ 43 $ 4,643 Estimated FY 24 Expenditures per Year-End Analysis
100.130.324.01.106 Expenditure FEES/SERVICES Police-Admin $ 4,031 $ 1,010 $ 5,041 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.130.350.05.525 Expenditure TECHNICAL SUPPLIES Animal Reg $ - $ 4,475 $ 4,475 Estimated FY 24 Expenditures per Year-End Analysis
100.130.350.06.630 Expenditure FEES/SERVICES Animal Reg $ 351,561 $ 181,145 $ 532,706 Estimated FY 24 Expenditures per Year-End Analysis
100.130.350.14.419 Expenditure ELECTRICITY Animal Reg $ - $ 3,900 $ 3,900 Estimated FY 24 Expenditures per Year-End Analysis
100.130.350.24.440 Expenditure NATURAL GAS Animal Reg $ - $ 76 $ 76 Estimated FY 24 Expenditures per Year-End Analysis
100.130.350.34.466 Expenditure WATER Animal Reg $ - $ 1,165 $ 1,165 Estimated FY 24 Expenditures per Year-End Analysis
100.130.380.04.401 Expenditure COMMUNICATIONS Disaster
Preparedness $ 4,000 $ 140 $ 4,140 Estimated FY 24 Expendituresper Year-End Analysis 100.130.380.05.523 Expenditure CERT PROGRAM Disaster
Preparedness $ 250 $ (140) $ 110 Estimated FY 24 Expendituresper Year-End Analysis 100.140.423.06.612 Expenditure REPAIRS/MAINTENANCE Traffic & Street Lights $ 83,000 $ (20,000) $ 63,000 Estimated FY 24 Expendituresper Year-End Analysis 100.140.423.14.403 Expenditure ELECTRICITY-SIGNAL LIGHT Traffic & Street Lights $ 33,000 $ 6,100 $ 39,100 Estimated FY 24 Expendituresper Year-End Analysis 100.140.423.14.420 Expenditure ELECTRICITY-STREETS LIGHTS Traffic & Street Lights $ 175,000 $ 30,505 $ 205,505 Estimated FY 24 Expendituresper Year-End Analysis 100.140.425.01.101 Expenditure SALARIES, REGULAR Streets $ 644,100 $ (107,566) $ 536,534 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.01.103 Expenditure OVERTIME Streets $ 30,000 $ (10,000) $ 20,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.01.109 Expenditure INSURANCE OFFSET Streets $ 102,000 $ 12,000 $ 114,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.01.111 Expenditure STANDBY BASIC Streets $ 6,000 $ 4,670 $ 10,670 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.02.201 Expenditure BENEFITS - RETIREMENT Streets $ 65,800 $ 13,985 $ 79,785 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.02.202 Expenditure BENEFITS - LIFE INSURANCE Streets $ 2,500 $ 225 $ 2,725 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.02.208 Expenditure BENEFITS - MEDICARE Streets $ 13,200 $ 2,555 $ 15,755 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.02.214 Expenditure BENEFITS- STATE DISABILITY INS Streets $ 6,300 $ 2,040 $ 8,340 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Streets $ - $ (37,005) $ (37,005) Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.04.401 Expenditure COMMUNICATIONS Streets $ 6,000 $ (2,000) $ 4,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.05.501 Expenditure OFFICE SUPPLIES Streets $ 2,000 $ (1,500) $ 500 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.05.525 Expenditure TECHNICAL SUPPLIES Streets $ 179,530 $ (45,000) $ 134,530 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.06.612 Expenditure REPAIRS/MAINTENANCE Streets $ 12,500 $ (10,000) $ 2,500 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.06.620 Expenditure RENTALS/LEASES Streets $ 18,000 $ (6,000) $ 12,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.06.630 Expenditure FEES/SERVICES Streets $ 25,200 $ (5,000) $ 20,200 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.06.644 Expenditure IT COST ALLOCATION Streets $ 3,950 $ (2,000) $ 1,950 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.06.645 Expenditure SAFETY EQUIPMENT Streets $ 8,500 $ (1,500) $ 7,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.14.418 Expenditure ELECTRICITY-CORP YARD Streets $ 20,000 $ (2,000) $ 18,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.24.441 Expenditure NATURAL GAS-CORP YARD Streets $ 13,000 $ (1,500) $ 11,500 Estimated FY 24 Expenditures per Year-End Analysis
100.140.425.34.464 Expenditure WATER-CORP YARD Streets $ 11,000 $ 3,400 $ 14,400 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.140.430.01.101 Expenditure SALARIES, REGULAR Open Spaces $ 476,000 $ (112,020) $ 363,980 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.01.103 Expenditure OVERTIME Open Spaces $ 10,000 $ (5,000) $ 5,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.01.108 Expenditure SALARIES CASUAL Open Spaces $ 34,000 $ (34,000) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.01.109 Expenditure INSURANCE OFFSET Open Spaces $ 87,000 $ (7,000) $ 80,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.01.110 Expenditure PARK MAINTENANCE Open Spaces $ - $ 1,400 $ 1,400 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.02.206 Expenditure BENEFITS - DEFERRED COMP Open Spaces $ 800 $ 27 $ 827 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Open Spaces $ - $ 6,425 $ 6,425 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.34.469 Expenditure WATER - LENWOOD RD X SERRANO Open Spaces $ 6,000 $ 21 $ 6,021 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.34.474 Expenditure MURIEL @ BROADWAY IRRIGATION Open Spaces $ 3,000 $ 607 $ 3,607 Estimated FY 24 Expenditures per Year-End Analysis
100.140.430.34.475 Expenditure LENWOOD & MAIN IRRIGATION Open Spaces $ 3,000 $ 155 $ 3,155 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.01.101 Expenditure SALARIES, REGULAR Bldg Maint $ 284,400 $ 3,640 $ 288,040 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.02.214 Expenditure BENEFITS- STATE DISABILITY INS Bldg Maint $ 2,800 $ 163 $ 2,963 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.05.525 Expenditure TECHNICAL SUPPLIES Bldg Maint $ 70,200 $ (3,000) $ 67,200 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.05.527 Expenditure HARVEY HSE TECHNICAL SUPPLIES Bldg Maint $ - $ 27 $ 27 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.06.612 Expenditure REPAIRS/MAINTENANCE Bldg Maint $ 58,200 $ 1,100 $ 59,300 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.06.630 Expenditure FEES/SERVICES Bldg Maint $ 144,000 $ (4,000) $ 140,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.14.419 Expenditure ELECTRICITY Bldg Maint $ 103,000 $ (3,000) $ 100,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.435.34.466 Expenditure WATER Bldg Maint $ 28,000 $ 8,505 $ 36,505 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.01.101 Expenditure SALARIES, REGULAR Fleet $ 268,500 $ 8,960 $ 277,460 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.01.103 Expenditure OVERTIME Fleet $ 2,000 $ (1,000) $ 1,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.01.110 Expenditure OVERTIME-SPECIAL EVENT Fleet $ - $ 466 $ 466 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.02.201 Expenditure BENEFITS - RETIREMENT Fleet $ 28,900 $ 30 $ 28,930 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.02.214 Expenditure BENEFITS- STATE DISABILITY INS Fleet $ 2,600 $ 55 $ 2,655 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Fleet $ - $ 4,750 $ 4,750 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.03.301 Expenditure TRAVEL/TRAINING EXPENSES Fleet $ 16,164 $ (8,500) $ 7,664 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.05.525 Expenditure TECHNICAL SUPPLIES Fleet $ 19,500 $ (2,000) $ 17,500 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.05.530 Expenditure COST OF GOODS Fleet $ 70,000 $ (25,000) $ 45,000 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.05.531 Expenditure CONSUMABLES Fleet $ 5,500 $ (1,000) $ 4,500 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.06.601 Expenditure VEHICLE FUEL COST Fleet $ 105,000 $ 25,555 $ 130,555 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.06.608 Expenditure VEHICLE MAINTENANCE COST Fleet $ 85,000 $ 2,400 $ 87,400 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.140.440.06.630 Expenditure FEES/SERVICES Fleet $ 11,550 $ 900 $ 12,450 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.06.644 Expenditure IT COST ALLOCATION Fleet $ 14,000 $ 1,140 $ 15,140 Estimated FY 24 Expenditures per Year-End Analysis
100.140.440.06.645 Expenditure SAFETY EQUIPMENT Fleet $ 2,600 $ (400) $ 2,200 Estimated FY 24 Expenditures per Year-End Analysis
100.150.501.01.101 Expenditure SALARIES, REGULAR Community Dev $ 287,700 $ 4,000 $ 291,700 Estimated FY 24 Expenditures per Year-End Analysis
100.150.101.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Community Dev $ - $ 4,615 $ 4,615 Estimated FY 24 Expenditures per Year-End Analysis
100.150.505.01.101 Expenditure SALARIES, REGULAR Engineering $ 112,400 $ (43,000) $ 69,400 Estimated FY 24 Expenditures per Year-End Analysis
100.150.505.01.109 Expenditure INSURANCE OFFSET Engineering $ 12,000 $ (5,000) $ 7,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.505.01.208 Expenditure BENEFITS - MEDICARE Engineering $ 3,800 $ 35 $ 3,835 Estimated FY 24 Expenditures per Year-End Analysis
100.150.505.01.215 Expenditure SICK LEAVE PAY OUT Engineering $ - $ 33,255 $ 33,255 Estimated FY 24 Expenditures per Year-End Analysis
100.150.505.01.216 Expenditure VACATION / ANNUAL LV PAY OUT Engineering $ - $ 26,350 $ 26,350 Estimated FY 24 Expenditures per Year-End Analysis
100.150.505.06.630 Expenditure FEES/SERVICES Engineering $ 265,000 $ (115,000) $ 150,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.01.101 Expenditure SALARIES, REGULAR Building & Safety $ 914,600 $ 20,665 $ 935,265 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.01.103 Expenditure OVERTIME Building & Safety $ 10,000 $ 11,550 $ 21,550 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.01.109 Expenditure INSURANCE OFFSET Building & Safety $ 111,000 $ 250 $ 111,250 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.01.110 Expenditure OVERTIME-SPECIAL EVENT Building & Safety $ - $ 145 $ 145 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.01.111 Expenditure STANDBY BASIC Building & Safety $ 30,000 $ (3,100) $ 26,900 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.02.201 Expenditure BENEFITS - RETIREMENT Building & Safety $ 96,000 $ 9 $ 96,009 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.02.202 Expenditure BENEFITS - LIFE INSURANCE Building & Safety $ 3,000 $ 60 $ 3,060 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.02.208 Expenditure BENEFITS - MEDICARE Building & Safety $ 18,700 $ 1,605 $ 20,305 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.02.213 Expenditure BILINGUAL SERVICES Building & Safety $ 6,600 $ 675 $ 7,275 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.02.214 Expenditure BENEFITS- STATE DISABILITY INS Building & Safety $ 8,500 $ 1,715 $ 10,215 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Building & Safety $ - $ 25,165 $ 25,165 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.03.301 Expenditure TRAVEL/TRAINING EXPENSES Building & Safety $ 19,641 $ (8,000) $ 11,641 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.03.305 Expenditure DUES/SUBS/MEMBERSHIPS Building & Safety $ 3,609 $ 860 $ 4,469 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.06.626 Expenditure PROF SERV Building & Safety $ 50,000 $ (13,000) $ 37,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.06.630 Expenditure FEES/SERVICES Building & Safety $ 40,000 $ (16,000) $ 24,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.511.06.644 Expenditure IT COST ALLOCATION Building & Safety $ 9,500 $ 500 $ 10,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.531.05.520 Expenditure ADS/PUBLICATIONS Planning $ 7,500 $ 85 $ 7,585 Estimated FY 24 Expenditures per Year-End Analysis
100.150.531.06.630 Expenditure FEES/SERVICES Planning $ 650,000 $ (140,000) $ 510,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.531.06.631 Expenditure FEES-PLANNING COMMISSIONERS Planning $ 6,000 $ (1,000) $ 5,000 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.150.541.05.520 Expenditure ADS/PUBLICATIONS Economic Dev $ 12,075 $ (3,000) $ 9,075 Estimated FY 24 Expenditures per Year-End Analysis
100.150.541.06.630 Expenditure FEES/SERVICES Economic Dev $ 200,000 $ (70,000) $ 130,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.543.04.401 Expenditure COMMUNICATIONS Harvey House $ 7,500 $ 750 $ 8,250 Estimated FY 24 Expenditures per Year-End Analysis
100.150.543.05.525 Expenditure TECHNICAL SUPPLIES Harvey House $ 13,000 $ (11,000) $ 2,000 Estimated FY 24 Expenditures per Year-End Analysis
100.150.543.06.630 Expenditure FEES/SERVICES Harvey House $ 30,000 $ (15,000) $ 15,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.01.101 Expenditure SALARIES, REGULAR Parks $ 237,600 $ (127,000) $ 110,600 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.01.103 Expenditure OVERTIME Parks $ 5,000 $ 2,590 $ 7,590 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.01.108 Expenditure SALARIES CASUAL Parks $ 122,200 $ 20,661 $ 142,861 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.01.109 Expenditure INSURANCE OFFSET Parks $ 33,000 $ (12,000) $ 21,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.02.201 Expenditure BENEFITS - RETIREMENT Parks $ 27,900 $ (10,000) $ 17,900 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Parks $ - $ 20,830 $ 20,830 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.05.525 Expenditure TECHNICAL SUPPLIES Parks $ 20,000 $ (3,000) $ 17,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.06.612 Expenditure REPAIRS/MAINTENANCE Parks $ 13,500 $ (3,000) $ 10,500 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.06.631 Expenditure INSTRUCTORS / REFEREES Parks $ 28,000 $ (12,000) $ 16,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.06.645 Expenditure SAFETY EQUIPMENT Parks $ 2,400 $ (2,400) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.07.743 Expenditure CUSTOMER REFUNDS Parks $ 500 $ 24,150 $ 24,650 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.14.419 Expenditure ELECTRICITY-FOGLESONG PARK Parks $ 35,000 $ 1,150 $ 36,150 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.14.427 Expenditure ELECTRICITY-72 OPAL RIMROCK Parks $ 15,000 $ (2,800) $ 12,200 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.14.431 Expenditure ELECTRICITY-COMM CENTER Parks $ 47,000 $ (10,000) $ 37,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.24.441 Expenditure NATURAL GAS-DANA PARK Parks $ 3,000 $ (250) $ 2,750 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.24.442 Expenditure NATURAL GAS-841 BARSTOW RD Parks $ 4,000 $ 275 $ 4,275 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.466 Expenditure WATER-FOGLESONG PARK Parks $ 112,000 $ 56,200 $ 168,200 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.467 Expenditure WATER-LILLIAN PARK Parks $ 46,000 $ (1,500) $ 44,500 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.468 Expenditure WATER-STURNACLE PARK Parks $ 31,000 $ 7,155 $ 38,155 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.469 Expenditure WATER-JASPER PARK Parks $ 27,000 $ 8,530 $ 35,530 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.471 Expenditure WATER-PANAMINT PARK Parks $ 16,000 $ 9,735 $ 25,735 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.472 Expenditure WATER-SOCCER FIELDS Parks $ 60,000 $ 17,130 $ 77,130 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.473 Expenditure WATER-BARSTOW HEIGHTS Parks $ 16,000 $ 5,935 $ 21,935 Estimated FY 24 Expenditures per Year-End Analysis
100.160.630.34.474 Expenditure WATER-STRINGHAM PARK Parks $ 83,000 $ 19,840 $ 102,840 Estimated FY 24 Expenditures per Year-End Analysis
100.160.636.01.108 Expenditure SALARIES CASUAL Hendersen Pool $ 80,000 $ (25,000) $ 55,000 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)(Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.160.636.04.401 Expenditure COMMUNICATIONS Hendersen Pool $ 900 $ 20 $ 920 Estimated FY 24 Expenditures per Year-End Analysis
100.160.636.05.524 Expenditure HENDERSON SNACK BAR Hendersen Pool $ 8,000 $ (6,000) $ 2,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.636.05.525 Expenditure TECHNICAL SUPPLIES Hendersen Pool $ 12,000 $ (10,000) $ 2,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.636.05.526 Expenditure CHEMICAL SUPPLIES Hendersen Pool $ 17,000 $ (5,000) $ 12,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.636.06.612 Expenditure REPAIRS/MAINTENANCE Hendersen Pool $ 18,000 $ (8,000) $ 10,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.636.06.630 Expenditure FEES/SERVICES Hendersen Pool $ 19,450 $ (4,000) $ 15,450 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.01.108 Expenditure SALARIES CASUAL Sportspark $ 90,000 $ 3,611 $ 93,611 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.04.104 Expenditure COMMUNICATIONS Sportspark $ 3,000 $ (500) $ 2,500 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.05.501 Expenditure OFFICE SUPPLIES Sportspark $ 1,000 $ (1,000) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.05.525 Expenditure TECHNICAL SUPPLIES Sportspark $ 22,500 $ (15,000) $ 7,500 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.05.526 Expenditure PROGRAM SUPPLIES/CONCESSIONS Sportspark $ 25,000 $ (20,000) $ 5,000 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.06.620 Expenditure RENTALS/LEASES Sportspark $ 1,000 $ (1,000) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.06.630 Expenditure FEES/SERVICES Sportspark $ 4,850 $ (1,000) $ 3,850 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.06.645 Expenditure SAFETY EQUIPMENT Sportspark $ 2,500 $ (2,500) $ - Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.14.401 Expenditure Electricity-Mayor Katy Pkwy Sportspark $ 23,000 $ 2,175 $ 25,175 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.34.402 Expenditure WATER-2800 GUADALUPE-A Sportspark $ 52,000 $ 4,925 $ 56,925 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.34.403 Expenditure WATER-2800 GUADALUPE-B Sportspark $ 40,000 $ 20,800 $ 60,800 Estimated FY 24 Expenditures per Year-End Analysis
100.160.640.34.405 Expenditure Water-2800 Guadalupe-D Sportspark $ 11,000 $ 44,530 $ 55,530 Estimated FY 24 Expenditures per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$ - $ (622,533)
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$ (165,300) $ (622,533)
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
102.819.784.910 Revenue Sale of Equipment Measure Q $ - $ 14,345 $ 14,345 Estimated FY 24 Revenues per Year-End Analysis
102.819.784.911 Revenue Reimbursements Measure Q $ - $ 35,320 $ 35,320 Estimated FY 24 Revenues per Year-End Analysis
102.225.225.08.808 Expenditure SCBA Bottles/Packs Measure Q $ 178,785 $ 15,510 $ 194,295 Estimated FY 24 Expenditures per Year-End Analysis
102.225.225.08.809 Expenditure SCBA Compressor Measure Q $ 125,000 $ (15,510) $ 109,490 Estimated FY 24 Expenditures per Year-End Analysis
102.110.115.09.302 Expenditure TRANSFERS TO DEBT SERVICE Measure Q $ 19,070 $ 24 $ 19,094 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND - 100 (EXPENDITURES)(Continued)
GENERAL FUND - 100 TOTAL EXPENDITURES Net Budget Change Increase/(Decrease)
GENERAL FUND / MEASURE Q - 102
($787,833.35)
GENERAL FUND - 100 TOTAL Revenues & Expenditures Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS:

TOTAL REQUESTED BUDGET ADJUSTMENTS: $622,533.35

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 102.110.120.06.628 Expenditure AUDIT EXPENSE Measure Q $ 4,800 $ (2,900) $ 1,900 Estimated FY 24 Expenditures per Year-End Analysis
102.110.120.06.630 Expenditure FEES/SERVICES Measure Q $ 11,000 $ (8,000) $ 3,000 Estimated FY 24 Expenditures per Year-End Analysis
102.110.160.01.101 Expenditure SALARIES, REGULAR Measure Q $ 43,900 $ 1,425 $ 45,325 Estimated FY 24 Expenditures per Year-End Analysis
102.110.160.01.103 Expenditure OVERTIME Measure Q $ 5,000 $ 670 $ 5,670 Estimated FY 24 Expenditures per Year-End Analysis
102.110.160.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Measure Q $ - $ 1,017 $ 1,017 Estimated FY 24 Expenditures per Year-End Analysis
102.110.160.01.111 Expenditure STANDBY BASIC Measure Q $ 3,000 $ (800) $ 2,200 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.01.101 Expenditure SALARIES, REGULAR Measure Q $ 704,800 $ 39,105 $ 743,905 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.01.103 Expenditure OVERTIME Measure Q $ 640,000 $ 129,030 $ 769,030 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.01.107 Expenditure OVERTIME-COURT Measure Q $ 20,000 $ 4,300 $ 24,300 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.01.109 Expenditure INSURANCE OFFSET Measure Q $ 87,000 $ (4,000) $ 83,000 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.01.111 Expenditure STANDBY BASIC Measure Q $ 15,300 $ (12,000) $ 3,300 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.02.201 Expenditure BENEFITS - RETIREMENT Measure Q $ 96,000 $ 345 $ 96,345 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.02.208 Expenditure BENEFITS - MEDICARE Measure Q $ 22,000 $ 4,900 $ 26,900 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.02.210 Expenditure BENEFITS - WORKERS COMP CLAIMS Measure Q $ 25,000 $ (35,000) $ (10,000) Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.02.214 Expenditure BENEFITS- STATE DISABILITY INS Measure Q $ 6,900 $ 2,770 $ 9,670 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Measure Q $ - $ 9,080 $ 9,080 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.03.301 Expenditure TRAVEL/TRAINING EXPENSES Measure Q $ 17,475 $ 1,100 $ 18,575 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.05.526 Expenditure AMMUNITION & RANGE SUPPLIES Measure Q $ 30,000 $ (10,000) $ 20,000 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.06.608 Expenditure VEHICLE MAINTENANCE COST MEAS Q PD Measure Q $ 52,000 $ (15,000) $ 37,000 Estimated FY 24 Expendituresper Year-End Analysis 102.130.321.06.630 Expenditure FEES/SERVICES Measure Q $ 133,000 $ 19,500 $ 152,500 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.06.644 Expenditure IT COST ALLOCATION Measure Q $ 152,400 $ (15,000) $ 137,400 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.07.733 Expenditure CAP-LEASE-ENTERPRISE PROG MEAS Q Measure Q $ 201,000 $ (10,000) $ 191,000 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.07.749 Expenditure CAP-LEASE LICENSE PLATE READERS Measure Q $ 74,000 $ (8,000) $ 66,000 Estimated FY 24 Expenditures per Year-End Analysis
102.130.321.08.801 Expenditure BODY WORN CAMERAS Measure Q $ - $ 47,800 $ 47,800 Estimated FY 24 Expenditures per Year-End Analysis
102.130.323.01.101 Expenditure SALARIES, REGULAR Measure Q $ 221,900 $ (35,000) $ 186,900 Estimated FY 24 Expenditures per Year-End Analysis
102.130.323.01.103 Expenditure OVERTIME Measure Q $ 190,000 $ 21,000 $ 211,000 Estimated FY 24 Expenditures per Year-End Analysis
102.130.323.01.109 Expenditure INSURANCE OFFSET Measure Q $ 30,000 $ (8,000) $ 22,000 Estimated FY 24 Expenditures per Year-End Analysis
102.130.323.02.201 Expenditure BENEFITS - RETIREMENT Measure Q $ 23,300 $ (5,000) $ 18,300 Estimated FY 24 Expenditures per Year-End Analysis
102.130.323.02.208 Expenditure BENEFITS - MEDICARE Measure Q $ 3,500 $ 280 $ 3,780 Estimated FY 24 Expenditures per Year-End Analysis
102.130.323.02.214 Expenditure BENEFITS- STATE DISABILITY INS Measure Q $ 2,200 $ 425 $ 2,625 Estimated FY 24 Expenditures per Year-End Analysis
102.130.323.03.301 Expenditure TRAVEL/TRAINING EXPENSES Measure Q $ 3,580 $ (2,500) $ 1,080 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND / MEASURE Q - 102 (Continued)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 102.130.323.08.801 Expenditure DISPATCH CENTER UPGRADE Measure Q $ 76,000 $ 23,500 $ 99,500 Estimated FY 24 Expenditures per Year-End Analysis
102.130.324.01.101 Expenditure SALARIES, REGULAR Measure Q $ 58,800 $ 2,345 $ 61,145 Estimated FY 24 Expenditures per Year-End Analysis
102.130.324.01.103 Expenditure OVERTIME Measure Q $ 500 $ 465 $ 965 Estimated FY 24 Expenditures per Year-End Analysis
102.130.324.02.201 Expenditure BENEFITS - RETIREMENT Measure Q $ 4,700 $ 90 $ 4,790 Estimated FY 24 Expenditures per Year-End Analysis
102.130.324.02.208 Expenditure BENEFITS - MEDICARE Measure Q $ 1,000 $ 67 $ 1,067 Estimated FY 24 Expenditures per Year-End Analysis
102.130.324.02.214 Expenditure BENEFITS- STATE DISABILITY INS Measure Q $ 600 $ 135 $ 735 Estimated FY 24 Expenditures per Year-End Analysis
102.140.425.01.101 Expenditure SALARIES, REGULAR Measure Q $ 104,200 $ (6,000) $ 98,200 Estimated FY 24 Expenditures per Year-End Analysis
102.140.425.01.103 Expenditure OVERTIME Measure Q $ 7,000 $ (3,000) $ 4,000 Estimated FY 24 Expenditures per Year-End Analysis
102.140.425.01.109 Expenditure INSURANCE OFFSET Measure Q $ 24,000 $ (2,500) $ 21,500 Estimated FY 24 Expenditures per Year-End Analysis
102.140.425.01.110 Expenditure OT CASUAL EVENT Measure Q $ - $ 545 $ 545 Estimated FY 24 Expenditures per Year-End Analysis
102.140.425.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Measure Q $ - $ 5,340 $ 5,340 Estimated FY 24 Expenditures per Year-End Analysis
102.140.425.05.525 Expenditure TECHNICAL SUPPLIES Measure Q $ 156,000 $ (15,000) $ 141,000 Estimated FY 24 Expenditures per Year-End Analysis
102.140.430.05.525 Expenditure TECHNICAL SUPPLIES Measure Q $ 50,400 $ (12,000) $ 38,400 Estimated FY 24 Expenditures per Year-End Analysis
102.140.430.06.612 Expenditure REPAIRS/MAINTENANCE Measure Q $ 28,000 $ (11,000) $ 17,000 Estimated FY 24 Expenditures per Year-End Analysis
102.140.430.08.804 Expenditure PARK IMPROVEMENTS Measure Q $ 500,000 $ 28,000 $ 528,000 Estimated FY 24 Expenditures per Year-End Analysis
102.140.435.08.801 Expenditure BUILDING IMPROVEMENTS Measure Q $ 50,000 $ (30,000) $ 20,000 Estimated FY 24 Expenditures per Year-End Analysis
102.140.440.01.101 Expenditure SALARIES, REGULAR Measure Q $ 79,200 $ 3,710 $ 82,910 Estimated FY 24 Expenditures per Year-End Analysis
102.140.440.01.103 Expenditure OVERTIME Measure Q $ 500 $ 2,500 $ 3,000 Estimated FY 24 Expenditures per Year-End Analysis
102.140.440.01.110 Expenditure OVERTIME-SPECIAL EVENT Measure Q $ - $ 480 $ 480 Estimated FY 24 Expenditures per Year-End Analysis
102.140.440.02.201 Expenditure BENEFITS - RETIREMENT Measure Q $ 6,200 $ 190 $ 6,390 Estimated FY 24 Expenditures per Year-End Analysis
102.150.542.07.755 Expenditure PLANNED COMMUNITY PROMOTIONS Measure Q $ 83,425 $ (70,000) $ 13,425 Estimated FY 24 Expenditures per Year-End Analysis
102.150.542.07.766 Expenditure MURAL PROGRAM Measure Q $ 35,000 $ (17,500) $ 17,500 Estimated FY 24 Expenditures per Year-End Analysis
102.150.542.07.768 Expenditure MILITARY BANNERS Measure Q $ 22,000 $ (20,000) $ 2,000 Estimated FY 24 Expenditures per Year-End Analysis
102.150.542.07.771 Expenditure SENIOR PROGRAM FUNDS MEAS Q Measure Q $ 15,000 $ (15,000) $ - Estimated FY 24 Expenditures per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$49,665.00 -$23,062.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
103.225.225.01.101 Expenditure SALARIES, REGULAR Fire $ 868,200 $ (52,000) $ 816,200 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.01.103 Expenditure OVERTIME Fire $ 800,000 $ 356,440 $ 1,156,440 Estimated FY 24 Expenditures per Year-End Analysis
GENERAL FUND / MEASURE Q - 102 (Continued)
GENERAL FUND / MEASURE Q (FIRE) - 103
GENERAL FUND - MEASURE Q (Police - All Divisions) Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$72,727.00

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 103.225.225.01.109 Expenditure INSURANCE OFFSET Fire $ 87,000 $ (17,000) $ 70,000 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.02.201 Expenditure BENEFITS - RETIREMENT Fire $ 463,800 $ (40,000) $ 423,800 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.02.207 Expenditure UNIFORM ALLOWANCE Fire $ 8,100 $ (2,000) $ 6,100 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.02.208 Expenditure BENEFITS - MEDICARE Fire $ 13,400 $ 4,820 $ 18,220 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.02.210 Expenditure BENEFITS - WORKERS COMP CLAIMS Fire $ 75,000 $ (75,000) $ - Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.02.214 Expenditure BENEFITS- STATE DISABILITY INS Fire $ 8,300 $ 2,550 $ 10,850 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Fire $ 2,500 $ 19,758 $ 22,258 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.03.301 Expenditure TRAVEL/TRAINING EXPENSES Fire $ 16,200 $ (7,000) $ 9,200 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.05.501 Expenditure OFFICE SUPPLIES Fire $ 1,300 $ 78 $ 1,378 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.06.601 Expenditure VEHICLE FUEL COST Fire $ 30,226 $ 8,600 $ 38,826 Estimated FY 24 Expenditures per Year-End Analysis
103.225.225.06.608 Expenditure VEHICLE MAINTENANCE COST Fire $ 12,622 $ 2,500 $ 15,122 Estimated FY 24 Expenditures per Year-End Analysis
103.225.229.01.101 Expenditure SALARIES, REGULAR Fire $ 83,100 $ 1,600 $ 84,700 Estimated FY 24 Expenditures per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $203,346.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
104.514.110.510 Revenue Unrealized Gain/Loss/Investments General Fund $ - $ 66,390 $ 66,390 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$66,390.00 $0.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
209.514.110.510 Revenue Unrealized Gain/Loss/Investments Measure I $ - $ 24,365 $ 24,365 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$24,365.00 $0.00
GENERAL FUND / MEASURE Q (FIRE) - 103 (Continued)

SPECIAL REVENUE FUNDS
MEASURE I (2010-2040) - 209
GENERAL FUND II - 104
GENERAL FUND - MEASURE Q - 103 (FIRE) Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$66,390.00
GENERAL FUND - MEASURE Q - 103 (FIRE) Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $203,346.00
MEASURE I (2010-2040) - 209 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($24,365.00)

CITY OF BARSTOW
FY 2023 YEAR-END 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
2023/2024 Budget Justification
210.524.130.533 Revenue Section 2107.5 Funds Gas Tax $ 5,000 $ 1,000 $ 6,000 Estimated FY 24 Revenues per Year-End Analysis
210.514.110.510 Revenue Unrealized Gain/Loss/Investments Gas Tax $ - $ 6,100 $ 6,100 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$ 7,100 $0.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
211.514.110.510 Revenue Unrealized Gain/Loss/Investments SB1-RMRA $ - $ 14,740 $ 14,740 Estimated FY 24 Revenues per Year-End Analysis
211.211.211.09.400 Expenditure Transfer to CIP Fund SB1-RMRA $ 1,264,212 $ (22,212) $ 1,242,000 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$ 14,740 -$22,212.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
215.615.115.709 Revenue P/S New Life Fellowship Church CDBG $ - $ 10,055 $ 10,055 Estimated FY 24 Revenues per Year-End Analysis
215.615.115.712 Revenue N Barstow ADA Infrastructure
Improvement CDBG $ - $ 1,350 $ 1,350 Estimated FY 24 Revenuesper Year-End Analysis 215.215.215.09.400 Expenditure Transfer to CIP Fund CDBG $ 936,854 $ (28,600) $ 936,854 Estimated FY 24 Expenditures per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$ 11,405 -$28,600.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
217.615.116.615 Revenue DOJ-Bullet Proof Vest Program GrantsReimbursable $ - $ 3,440 $ 3,440 Estimated FY 24 Revenues per Year-End Analysis
217.615.116.658 Revenue Dana Park Playground Replacement GrantsReimbursable $ - $ 190,800 $ 190,800 Estimated FY 24 Revenues per Year-End Analysis
217.615.116.674 Revenue NO. 1st Ave Bridge ROW GrantsReimbursable $ - $ 4,211,397 $ 4,211,397 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$4,405,637.00 $0.00
GAS TAX - 210
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($7,100.00)
SB1-RMRA - 211
SB1-RMRA - 211 Net Budget Change
Increase/(Decrease)
Net Budget Change
Increase/(Decrease)
SPECIAL REVENUE FUNDS (Continued)
COMM DEV BLOCK GRANT (CDBG) - 215
($40,005.00)
Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($36,952.00)
GAS TAX - 210 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS:

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) - 215
GRANTS - REIMBURSABLE - 217
GRANTS - REIMBURSABLE - 217
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($4,405,637.00)

CITY OF BARSTOW
FY 2023 YEAR-END 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
2023/2024 Budget Justification
218.514.110.433 Revenue Reserve-FY23 Officer Wellness Grants-Prefunded $ - $ 500 $ 500 Estimated FY 24 Revenues per Year-End Analysis
218.514.110.510 Revenue Unrealized Gain/Loss/Investments Grants-Prefunded $ - $ 3,000 $ 3,000 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.604 Revenue CAL Home Grant Reuse Grants-Prefunded $ - $ 87,044 $ 87,044 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.626 Revenue 2018 JAG Grant Grants-Prefunded $ - $ 20,384 $ 20,384 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.627 Revenue 2019 JAG Grant Grants-Prefunded $ - $ 21,050 $ 21,050 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.628 Revenue St Dept of Cons-Beverage Grant Grants-Prefunded $ - $ 6,600 $ 6,600 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.633 Revenue State of CA Cannabis Equity Act Grant Grants-Prefunded $ - $ 75,140 $ 75,140 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.634 Revenue SB1383 Local Assistance Grant Grants-Prefunded $ - $ 83,440 $ 83,440 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.638 Revenue FY22/23 Officer Wellness & Mental Health Grants-Prefunded $ - $ 28,000 $ 28,000 Estimated FY 24 Revenuesper Year-End Analysis 218.615.116.636 Revenue 2020 JAG Grant Grants-Prefunded $ 21,050 $ (1,721) $ 19,329 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.637 Revenue 2021 JAG Grant Grants-Prefunded $ 20,384 $ 105 $ 20,489 Estimated FY 24 Revenues per Year-End Analysis
218.615.116.628 Revenue 2022 JAG Grant Grants -
Prefunded $ - $ 20,252 $ 20,252 Estimated FY 24 Revenuesper Year-End Analysis 218.218.218.07.724 Expenditure 2020 JAG Grant Grants -
Prefunded $ 21,050 $ (1,721) $ 19,329 Estimated FY 24 Expendituresper Year-End Analysis 218.218.218.07.725 Expenditure 2021 JAG Grant Grants -
Prefunded $ 20,384 $ 105 $ 20,489 Estimated FY 24 Expendituresper Year-End Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$343,794.00 -$1,616.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
219.219.219.05.501 Expenditure OFFICE SUPPLIES Public Safety Cops $ 16,000 $ 1,450 $ 17,450 Estimated FY 24 Expenditures per Year-End Analysis
219.219.219.07.701 Expenditure PD K-9 EXPENDITURES Public Safety Cops $ 40,000 $ (33,500) $ 6,500 Estimated FY 24 Expenditures per Year-End Analysis
219.219.219.08.805 Expenditure POLICE DEPT BUILDING
IMPROVEMENTS Public Safety Cops $ 122,000 $ 32,000 $ 154,000 Estimated FY 24 Expendituresper Year-End Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$50.00
TOTAL REQUESTED BUDGET ADJUSTMENTS:

SPECIAL REVENUE FUNDS (Continued)
Net Budget Change
Increase/(Decrease)
GRANTS - PREFUNDED - 218
GRANTS - PREFUNDED - 218
PUBLIC SAFETY COPS PROGRAM - 219
BARSTOW HARVEY HOUSE FOUNDATION - 232
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($50.00)
Net Budget Change
Increase/(Decrease)
($345,410.00)

CITY OF BARSTOW
FY 2023 YEAR-END 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
2023/2024 Budget Justification
225.401.111.112 Revenue Property Tax Collection Fire $ 4,171,000 $ 958,950 $ 5,129,950 Estimated FY 24 Revenues per Year-End Analysis
225.401.111.113 Revenue Homeowners Prop Tax Relief Fire $ 25,000 $ (10,000) $ 15,000 Estimated FY 24 Revenues per Year-End Analysis
225.401.111.114 Revenue RDA Residual Tax Payment Fire $ 1,750,000 $ (600,000) $ 1,150,000 Estimated FY 24 Revenues per Year-End Analysis
225.506.322.296 Revenue Impact Fees Fire $ 500 $ 1,855 $ 2,355 Estimated FY 24 Revenues per Year-End Analysis
225.514.110.510 Revenue Unrealized Gain/Loss/Investments Fire $ - $ 8,000 $ 8,000 Estimated FY 24 Revenues per Year-End Analysis
225.819.783.632 Revenue Cell Tower Lease Fire $ 9,000 $ 2,100 $ 11,100 Estimated FY 24 Revenues per Year-End Analysis
225.819.788.920 Revenue Miscellaneous Income Fire $ - $ 590 $ 590 Estimated FY 24 Revenues per Year-End Analysis
225.819.788.929 Revenue Reimbursements Fire $ - $ 860 $ 860 Estimated FY 24 Revenues per Year-End Analysis
225.819.788.929 Revenue Incident Report Fire $ 100 $ 660 $ 760 Estimated FY 24 Revenues per Year-End Analysis
225.225.225.01.101 Expenditure SALARIES, REGULAR Fire $ 2,055,500 $ (50,000) $ 2,005,500 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.01.103 Expenditure OVERTIME Fire $ - $ 47,957 $ 47,957 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.02.201 Expenditure BENEFITS - RETIREMENT Fire $ 1,171,300 $ (100,000) $ 1,071,300 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.02.208 Expenditure BENEFITS - MEDICARE Fire $ 34,500 $ 10,050 $ 44,550 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.02.210 Expenditure BENEFITS - WORKERS COMP CLAIMS Fire $ 400,000 $ (300,000) $ 100,000 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.02.213 Expenditure BILINGUAL SERVICES Fire $ - $ 30 $ 30 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.02.214 Expenditure BENEFITS- STATE DISABILITY INS Fire $ 19,200 $ 6,175 $ 25,375 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Fire $ 40,000 $ 47,262 $ 87,262 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.02.222 Expenditure RETIREE HEALTH COMPENSATION Fire $ 36,500 $ 12,905 $ 49,405 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.03.300 Expenditure EDUCATIONAL REIMBURSEMENT Fire $ 2,000 $ (1,000) $ 1,000 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.03.301 Expenditure TRAVEL/TRAINING EXPENSES Fire $ 9,000 $ (6,000) $ 3,000 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.05.523 Expenditure EMS/MEDICAL SUPPLIES Fire $ 40,000 $ 2,040 $ 42,040 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.06.630 Expenditure FEES/SERVICES Fire $ 39,054 $ 520 $ 39,574 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.06.632 Expenditure PERSONNEL RECRUITMENT - FIRE Fire $ 7,049 $ 1,150 $ 8,199 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.14.460 Expenditure ELECTRICITY Fire $ 85,000 $ 7,165 $ 92,165 Estimated FY 24 Expenditures per Year-End Analysis
225.225.225.34.460 Expenditure WATER Fire $ 18,000 $ 1,385 $ 19,385 Estimated FY 24 Expenditures per Year-End Analysis
225.225.229.01.101 Expenditure SALARIES, REGULAR Fire $ 68,800 $ 1,885 $ 70,685 Estimated FY 24 Expenditures per Year-End Analysis
225.225.229.01.103 Expenditure OVERTIME Fire $ - $ 440 $ 440 Estimated FY 24 Expenditures per Year-End Analysis
225.225.229.02.216 Expenditure VACATION / ANNUAL LV PAY OUT Fire $ - $ 920 $ 920 Estimated FY 24 Expenditures per Year-End Analysis

BARSTOW FIRE PROTECTION DISTRICT
BARSTOW FIRE PROTECTION DISTRICT - 225

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 225.225.229.02.214 Expenditure BENEFITS- STATE DISABILITY INS Fire $ 700 $ 50 $ 750 Estimated FY 24 Expenditures per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$363,015.00 -$317,066.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
302.302.302.06.635 Expenditure Bond Admn Fees Debt Service $ - $ 2,500 $ 2,500 Estimated FY 24 Expenditures per Year-End Analysis
302.302.302.06.636 Expenditure Debt Issuance Costs Debt Service $ - $ 2,850 $ 2,850 Estimated FY 24 Expenditures per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $5,350.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
400.900.820.211 Revenue Transfers Capital Projects $ 1,264,212 $ (22,212) $ 1,242,000 Adjust Transfers In SB1 per Year-End Analysis 400.801.131.20.211 Expenditure Speed Survey & Data Collection Prj SB1 Capital Projects $ 22,212 $ (22,212) $ - Adjust Transfers In SB1 per Year-End Analysis 400.900.820.215 Revenue Transfers Capital Projects $ 936,854 $ (28,600) $ 908,254 Adjust Transfers In CDBG per Year-End Analysis 400.806.618.22.215 Expenditure CDBG-Mojave River Valley Museum Roof Capital Projects $ 171,600 $ (28,600) $ 143,000 Adjust Transfers In CDBG per Year-End Analysis 400.900.820.605 Revenue Transfers Capital Projects $ 421,116 $ (190,107) $ 231,009 Adjust Transfers In WW per Year-End Analysis 400.803.319.20.605 Expenditure WW Aerobic Digester Proj Capital Projects $ 421,116 $ (190,107) $ 231,009 Adjust Transfers In WW per Year-End Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
-$240,919.00 -$240,919.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
425.514.110.510 Revenue Unrealized Gain/Loss/Investments Dev Fund $ - $ 8,500 $ 8,500 Estimated FY 24 Revenues per Year-End Analysis
425.515.115.600 Revenue Law Enforcement Impact Dev Fee Dev Fund $ - $ 270 $ 270 Estimated FY 24 Revenues per Year-End Analysis
425.515.115.601 Revenue Street Signal Bridges Dev Impact Fee Dev Fund $ - $ 3,250 $ 3,250 Estimated FY 24 Revenues per Year-End Analysis
425.515.115.602 Revenue Storm Drain Dev Impact Fees Dev Fund $ - $ 1,200 $ 1,200 Estimated FY 24 Revenues per Year-End Analysis
425.515.115.603 Revenue General Facilities Dev Impact Fee Dev Fund $ - $ 400 $ 400 Estimated FY 24 Revenues per Year-End Analysis
TOTAL REQUESTED BUDGET ADJUSTMENTS: $5,350.00
DEVELOPMENT FUND - 425
CAPITAL PROJECTS - 400 Net Budget Change
Increase/(Decrease)
CAPITAL PROJECTS - 400

DEBT SERVICE
DEBT SERVICE - 302
DEBT SERVICE - 302 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS:

BARSTOW FIRE PROTECTION DISTRICT (Continued)
($680,081.00)
BARSTOW FIRE PROTECTION DISTRICT - 225
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
Net Budget Change
Increase/(Decrease)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 425.515.115.604 Revenue Public Meeting Dev Impact Fee Dev Fund $ - $ 1,350 $ 1,350 Estimated FY 24 Revenues per Year-End Analysis
425.515.115.605 Revenue Storm Drain Dev Impact Fees Dev Fund $ - $ 6,100 $ 6,100 Estimated FY 24 Revenues per Year-End Analysis
425.515.115.606 Revenue General Facilities Dev Impact Fee Dev Fund $ - $ 950 $ 950 Estimated FY 24 Revenues per Year-End Analysis
425.515.115.607 Revenue Public Meeting Dev Impact Fee Dev Fund $ - $ 200 $ 200 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$22,220.00 $0.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
530.510.110.510 Revenue Unrealized Gain/Loss/Investments LD&LMD $ - $ 1,000 $ 1,000 Estimated FY 24 Revenues per Year-End Analysis
530.915.115.935 Revenue Landscape Assessment Income LD&LMD $ 18,000 $ 1,500 $ 19,500 Estimated FY 24 Revenues per Year-End Analysis
530.915.115.940 Revenue Lighting Assessment Income LD&LMD $ 2,000 $ 540 $ 2,540 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$3,040.00 $0.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
605.514.110.510 Revenue Unrealized Gain/Loss/Investments Wastewater $ - $ 8,800 $ 8,800 Estimated FY 24 Revenues per Year-End Analysis
605.709.135.805 Revenue Supp Environmental & Discharge Fees Wastewater $ 110,000 $ 9,500 $ 119,500 Estimated FY 24 Revenues per Year-End Analysis
605.709.140.803 Revenue MUNIS-Sewer Penalty & Interest Wastewater $ 100,000 $ 20,000 $ 120,000 Estimated FY 24 Revenues per Year-End Analysis
605.709.140.818 Revenue Liens-Sewer Penalty & Interest Wastewater $ 4,000 $ 5,400 $ 9,400 Estimated FY 24 Revenues per Year-End Analysis
605.710.120.619 Revenue Sewer Connections Wastewater $ 10,000 $ (4,000) $ 6,000 Estimated FY 24 Revenues per Year-End Analysis
605.819.788.927 Revenue Miscellaneous Income Wastewater $ 2,000 $ 275 $ 2,275 Estimated FY 24 Revenues per Year-End Analysis
605.819.788.931 Revenue IGSA-Propane Wastewater $ 9,000 $ 1,600 $ 10,600 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.01.101 Expenditure Standby Basic Wastewater $ 13,500 $ 1,170 $ 14,670 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.02.206 Expenditure Benefits-Deferred Comp Wastewater $ 1,500 $ 666 $ 2,166 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.02.210 Expenditure Benefits-Workers' Comp Claims Wastewater $ - $ 5,190 $ 5,190 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.02.214 Expenditure Benefits-SDI Wastewater $ 8,900 $ 435 $ 9,335 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.02.216 Expenditure Vacation/Annual LV Pay Out Wastewater $ 20,000 $ 25,582 $ 45,582 Estimated FY 24 Revenues per Year-End Analysis
DEVELOPMENT FUND - 425
DEVELOPMENT FUND - 425 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($22,220.00)

ENTERPRISE FUNDS
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($3,040.00)
WASTEWATER RECLAMATION - 605
LANDSCAPE DIST & LIGHT MAINT DIST - 530
LANDSCAPE DIST & LIGHT MAINT DIST - 530 Net Budget Change Increase/(Decrease)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 605.605.601.03.301 Expenditure Travel/Training Expenses Wastewater $ 25,700 $ 1,200 $ 26,900 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.05.510 Expenditure Postage Wastewater $ 10,000 $ 1,235 $ 11,235 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.05.525 Expenditure Technical Supplies Wastewater $ 115,000 $ (40,000) $ 75,000 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.06.601 Expenditure Vehicle Fuel Cost Wastewater $ 17,500 $ (5,000) $ 12,500 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.06.612 Expenditure Repairs/Maintenance Wastewater $ 200,000 $ (40,000) $ 160,000 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.06.613 Expenditure Collections-Repairs/Maintenance Wastewater $ 100,000 $ (75,000) $ 25,000 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.06.626 Expenditure Prof Serv Wastewater $ 3,000 $ (3,000) $ - Estimated FY 24 Revenues per Year-End Analysis
605.605.601.06.631 Expenditure Merchant Fees Wastewater $ 50,000 $ 21,000 $ 71,000 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.07.733 Expenditure CAP-Lease-Enterprise Prog WWTP Wastewater $ 30,413 $ 5,000 $ 35,413 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.07.738 Expenditure Franchise-Munis-City of Barstow Wastewater $ 198,000 $ 9,500 $ 207,500 Estimated FY 24 Revenues per Year-End Analysis
605.605.601.09.302 Expenditure Transfers to Debt Service Wastewater $ 93,164 $ 120 $ 93,284 Estimated FY 24 Revenues per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$41,575.00 -$91,902.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
650.514.110.510 Revenue Unrealized Gain/Loss/Investments Solid Waste $ - $ 12,250 $ 12,250 Estimated FY 24 Revenues per Year-End Analysis
650.708.150.815 Revenue MUNIS - Trash Penalty & Interest Solid Waste $ 100,000 $ 23,150 $ 123,150 Estimated FY 24 Revenues per Year-End Analysis
650.708.150.818 Revenue Liens-Trash Disposal Penalty & Interest Solid Waste $ 4,000 $ 5,950 $ 9,950 Estimated FY 24 Revenues per Year-End Analysis
650.650.650.01.101 Expenditure Salaries, Regular Solid Waste $ 260,200 $ (22,500) $ 237,700 Estimated FY 24 Revenues per Year-End Analysis
650.650.650.01.109 Expenditure Insurance Offset Solid Waste $ 27,800 $ (3,000) $ 24,800 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.02.201 Expenditure Benefits-Retirement Solid Waste $ 34,900 $ (3,500) $ 31,400 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.02.205 Expenditure Benefits-Workers' Comp Solid Waste $ 8,789 $ (250) $ 8,539 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.02.208 Expenditure Benefits-Medicare Solid Waste $ 6,700 $ (500) $ 6,200 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.02.213 Expenditure Bilingual Services Solid Waste $ 1,500 $ (300) $ 1,200 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.02.222 Expenditure Retiree Health Compensation Solid Waste $ 9,000 $ (3,200) $ 5,800 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.03.301 Expenditure Travel/Training Expenses Solid Waste $ 2,350 $ (1,000) $ 1,350 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.05.501 Expenditure Office/Printing/Misc Supplies Solid Waste $ 1,500 $ (700) $ 800 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.05.510 Expenditure Postage Solid Waste $ 13,700 $ (2,000) $ 11,700 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.05.520 Expenditure Ads/Publications Solid Waste $ 605 $ (605) $ - Estimated FY 24 Expenditures per Year-End Analysis
ENTERPRISE FUNDS (Continued)
WASTEWATER RECLAMATION - 605
SOLID WASTE - 650
WASTEWATER RECLAMATION - 605 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: ($133,477.00)

CITY OF BARSTOW
FY 2023 YEAR-END BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 650.650.650.06.602 Expenditure Lien Amend & Release Expenses Solid Waste $ 5,000 $ (4,000) $ 1,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.628 Expenditure Audit Expense Solid Waste $ 20,000 $ (9,000) $ 11,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.630 Expenditure Fees/Services Solid Waste $ 23,990 $ (15,000) $ 8,990 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.631 Expenditure Merchant Fees Solid Waste $ 48,000 $ 22,610 $ 70,610 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.632 Expenditure Organics Composting Solid Waste $ 127,000 $ (10,800) $ 116,200 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.633 Expenditure Co Landfill Disposal Solid Waste $ 1,000,000 $ (56,000) $ 944,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.634 Expenditure AB939 Solid Waste $ 63,000 $ (4,000) $ 59,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.636 Expenditure Burrtec Billing Expenses Solid Waste $ 2,400 $ (2,000) $ 400 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.637 Expenditure Burrtec Contract Solid Waste $ 3,597,000 $ 540,000 $ 4,137,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.06.638 Expenditure Subsidy Hauler Solid Waste $ 1,500 $ (1,000) $ 500 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.07.705 Expenditure Bad Debt Exp & Loss Claims Solid Waste $ 500 $ (500) $ - Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.07.737 Expenditure Franchise City of Barstow Solid Waste $ 48,000 $ (35,000) $ 13,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.07.738 Expenditure Franchise-Munis-Ciy of Barstow Solid Waste $ 363,000 $ 22,000 $ 385,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.07.743 Expenditure Customer Refunds Solid Waste $ 2,500 $ (500) $ 2,000 Estimated FY 24 Expenditures per Year-End Analysis
650.650.650.09.302 Expenditure Transfers to Debt Service Solid Waste $ 21,851 $ 30 $ 21,881 Estimated FY 24 Expenditures per Year-End Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$41,350.00 $409,285.00
Account Number Account Type Account Description Division / Fund 2023/2024 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY
2023/2024 Budget Justification
901.514.110.510 Revenue Unrealized Gain/Loss/Investments RDA SA Housing Fund $ - $ 4,195 $ 4,195 Estimated FY 24 Revenueper Year-End Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$4,195.00 $0.00
SOLID WASTE - 650
ENTERPRISE FUNDS (Continued)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $4,195.00

RDA SUCCESSOR AGENCY HOUSING FUND
RDA SUCCESSOR AGENCY HOUSING FUND - 901
RDA SUCCESSOR AGENCY HOUSING FUND - 901 Net Budget Change Increase/(Decrease)
SOLID WASTE DISPOSAL - 650 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $367,935.00