Agenda packet — Barstow City Council, April 7, 2025 (part 2 of 2)

All governmental funds are accounted for on a spending, or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. 14 15.a
Packet Pg. 330 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Revenues are recorded when received in cash, except that revenues subject to accrual (generally received within 90 days after year-end). The primary revenue sources, which have been treated as susceptible to accrual by the District, are property taxes, intergovernmental revenues, and other taxes and investment income. Expenditures are recorded in the accounting period in which the related fund liability is incurred except for claims, judgments, compensated absence, interest on long-term debt, which is recognized when paid.

In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unavailable revenue is removed from the combined balance sheet and revenue is recognized.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences created by the integrated approach of GASB Statement No. 34.

C. Cash and Cash Equivalents
The District considers cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition to be cash and cash equivalents.

D. Investments
The District has adopted the provisions of Governmental Accounting Standards Board (GASB) Statement No. 31 “Accounting and Financial Reporting for Certain Investments and External Pools”, which require governmental entities to report certain investments at fair value in the balance sheet and recognize the corresponding change in the fair value of investments in the year in which the change occurred. In accordance with GASB Statement No. 31, the District has adjusted certain investments to fair value (when material).

Investments, if any, are reported in the financial statements at fair value, unless fair value reasonably approximates cost, in which case cost is used.

E. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.

Accordingly, actual results could differ from those estimates.

F. Capital Assets
The District’s buildings, machinery, equipment, infrastructure and intangible assets with useful lives of more than two years are stated at historical cost or estimated historical cost and reported in the government-wide financial statements. Donated assets are stated at fair value on the date donated. The District updated its Capital Asset Policy on June 16, 2014 per Board approval. The District capitalizes its assets as follows:

Buildings and Building Improvement Costs of $50,000 or more Furniture Costs of $20,000 or more
Equipment Costs of $20,000 or more
Infrastructure Costs of $100,000 or more
The costs of normal maintenance and repairs that do not add to the asset value or materially extend useful lives are not capitalized. Capital assets are depreciated using the straight-line method. When capital assets are disposed, the cost and applicable accumulated depreciation are removed from the respective accounts, and the resulting gain or loss is recorded in operations.
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Packet Pg. 331 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Amortization of assets acquired under capital leases is based on the shorter of the lease term or the estimated useful life of the asset and is included in depreciation and amortization. Water rights, which are intangible assets, are not amortized. Estimated useful lives, in years, for depreciable assets are as follows:

Buildings 50 years
Infrastructure and improvements other than buildings 10-100 years Machinery and equipment 3-15 years
G. Fund Balances
In the fund financial statements, fund balances represent the net current assets of each fund. Net current assets generally represent a fund’s cash and receivables, less its liabilities.

As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of June 30, 2024, fund balances for governmental funds are made up of the following:

Nonspendable Fund Balance includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: inventories, prepaid amounts, and long-term loans receivable. The District does not have any nonspendable fund balances.

Restricted Fund Balance includes amounts that can be spent only for the specific purposes stipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. The District does not have any restricted fund balances.

Committed Fund Balance includes amounts that can only be used for the specific purposes determined by a formal action of the District’s highest level of decision-making authority, the Board of Directors, by passage of an ordinance or resolution. Commitments may be changed or lifted only by the District taking the same formal action that imposed the constraint originally. The District does not have any committed fund balances.

Assigned Fund Balance comprises amounts intended to be used by the District for specific purposes that are neither restricted nor committed. The District has not designated any level of authority for assigning fund balance; therefore, the Board of Directors can assign fund balance. The District does not have any assigned fund balances.

Unassigned Fund Balance is the residual classification for the general fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. In other governmental funds, if expenditures exceed amounts restricted, committed, or assigned, the negative amount is reflected as negative unassigned fund balance.

In circumstances when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, fund balance is generally depleted in the order of restricted, committed, assigned, and unassigned.

The District is required to recognize a liability for compensated absences when future payments for such absences have been earned by employees based on pay and salary rated in effect at the balance sheet date. For the District, this consists of accumulated sick leave, vacation and compensation time. 16 15.a
Packet Pg. 332 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) H. Net Position
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets – This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that attributed to the acquisition, construction, or improvement of the assets.

Unrestricted Net Position – This amount is the remaining net position that does not meet the definition of “net investment in capital assets” or “restricted net position.” NOTE 2: CASH AND INVESTMENTS
The City’s treasurer maintains a cash and investment pool used by all funds of the City and by certain component units of the City, including the District. The District does not own specifically identifiable securities of the City’s pool. The District’s portion of this pool is reported on the financial statements as “cash and investments”. Investment policies and associated risk factors applicable to the District’s funds are those of the City of Barstow and are included in the City’s Comprehensive Annual Financial Report.

At June 30, 2024, the District’s cash and investments balance pooled with the City is $0.

The following disclosures are based upon the City of Barstow’s investment policy which the District is subject to.

A. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits, or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits.

The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2024, none of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts. As of June 30, 2024, no City investments were held by the same broker-dealer (counterparty) that was used by the City to buy the securities. 17 15.a
Packet Pg. 333 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
B. Investments Authorized by the California Government Code and the City of Barstow Adopted Investment Policy
The table below identifies the investment types that are authorized for the District (City of Barstow) by the California Government Code and by the City’s adopted investment policy. The table also identifies certain provisions of the California Government Code or the City’s adopted investment policy, where more restrictive, that address interest rate risk, credit risk, and concentration of credit risk.

Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
U.S. Treasury Bills, Notes, or Bonds 5 years None None
U.S. Agencies 5 years None None
Time Certificates of Deposit 5 years None 50%
Negotiable Certificates of Deposit N/A 30% 50%
Bankers' Acceptance 180 days 40% 30%
Prime Commercial Paper 270 days 25% 50%
Repurchase Agreements 1 year None 50%
Mutual Funds investing in eligible securities N/A 20% 10% Medium Term Notes 5 years 30% 50%
County Pooled Funds N/A None None
Local Agency Investment Fund (LAIF) N/A 100% $50 million* *Limit set by LAIF Governing Board, not Government Code C. Disclosures Related to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the District manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments, and by timing cash flows from maturities so that a portion of the portfolio is maturing, or coming close to maturity, evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Odessa Water District’s cash is pooled with the City of Barstow’s cash to maximize investments.

D. Disclosure Related to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

The District’s investment in the City’s investment pool is not rated by a nationally recognized rating organization.

NOTE 3: CAPITAL ASSETS
Balance Balance
July 1, 2023 Additions Deletions Transfers June 30, 2024 Non-depreciable Assets:

Water rights $ 85,000 $ - $ - $ 85,000 - $
Total non-depreciable assets 85,000 - - - 85,000
Total capital assets, net $ 85,000 $ - $ - $ 85,000 - $ 18 15.a
Packet Pg. 334 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 4: AMOUNTS DUE TO BARSTOW SUCCESSOR AGENCY
In fiscal year 2001-2002, the Redevelopment Agency advanced funds to the Odessa Water District for the purchase of water rights in the amount of $85,000. The District leased the water rights in fiscal years 2004 and 2005 for $40,455. The District also incurred expenditures for $916 since fiscal year 2001-2002. As of June 30, 2024, the balance of $104,813 is the remaining amount due to the Redevelopment Agency.

The advances from the City and the Redevelopment Agency will ultimately be resolved with the leasing of the water rights, which will occur with future development.

NOTE 5: NEGATIVE FUND BALANCE AND NET POSITION
The District has an intangible asset, Water Rights of $85,000, but this is offset by amounts due to the RDA Successor Agency, in excess of the District’s assets.
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Packet Pg. 335 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

REQUIRED SUPPLEMENTARY INFORMATION
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Packet Pg. 336 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Notes to Required Supplementary Information
June 30, 2024
NOTE 1: BUDGETARY INFORMATION
A. Budgets and Budgetary Accounting
The District follows these procedures in establishing the budgets.

1. The annual budget is adopted by the City of Barstow City Council acting as the District’s Board of Directors after the holding of a hearing and provides for the general operation of the District. The operating budget includes proposed expenditures and the means of financing them.

2. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the year.

The City manager is authorized to transfer budgeted amounts between departments. Actual expenditures may not exceed budgeted appropriations at the fund level.

3. Formal budgetary integration is employed as a management control devise during the year. Commitments for materials and services, such as purchase orders and contracts, are recorded as encumbrances to assist in controlling expenditures. Capital projects appropriations are an automatic supplemental appropriation for next year. All others lapse unless they are encumbered at year end or re-appropriated through the formal budget process.

4. Annual budgets are adopted for the General Fund on a basis substantially consistent with accounting principles generally accepted in the United States of America. Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items.

B. Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of moneys are recorded in order to reserve that portion of the applicable appropriation is employed as an extension of formal budgetary integration. Encumbrances outstanding at year-end are reported as restricted or committed fund balance since they do not constitute expenditures or liabilities and are added to the subsequent year’s adopted appropriations.

C. Budgetary Comparison Schedules
Budgetary Comparison Schedule, General Fund
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

General Government-public works 4,825$ 4,200$ $ 4,200 $ - Total expenditures 4,825 4,200 4,200 -
Net change in fund balance $ (4,825) $ (4,200) (4,200) $ - FUND BALANCE:

Beginning of year (100,613)
End of year $ (104,813)
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Packet Pg. 337 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements) INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON

COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Odessa Water District
City of Barstow, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and general fund information of the Odessa Water District (the District), a component unit of the City of Barstow, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated December 28, 2024.

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

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

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

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

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

LSLCPAS.COM

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Packet Pg. 338 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements) To the Board of Directors
Odessa Water District
City of Barstow, California
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Irvine, California
March 31, 2025
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Packet Pg. 339 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements) Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Finance
Sydnie Harris
Audit
Doc ID: 5916

AGENDA ITEM
AGENDA MATTER:

BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024
EXECUTIVE SUMMARY:

The Barstow Fire Protection District's Basic Financial Statements for the year ended June 30, 2024, will be presented to the Board by the District's audit firm, Lance, Soll and Lunghard, LLP. The recommended action is to receive and file the report.

DISCUSSION:

The Barstow Fire Protection District's Basic Financial Statements for the year ended June 30, 2024, is herewith presented for the Board's review, discussion, and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The partner in charge of the audit engagement, Brandon Young, will present the financial statements to the Board at the April 07, 2025, Council/Board meeting.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the following action:

1. Receive and file the Barstow Fire Protection District's Basic Financial Statements for the year ended June 30, 2024.
16 Packet Pg. 340

BARSTOW FIRE PROTECTION DISTRICT
FOR THE YEAR ENDED JUNE 30, 2024

BASIC FINANCIAL STATEMENTS AND
INDEPENDENT AUDITORS’ REPORT

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Packet Pg. 341 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Basic Financial Statements and Independent Auditors’ Report For the Year Ended June 30, 2024

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Packet Pg. 342 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Basic Financial Statements and Independent Auditors’ Report For the Year Ended June 30, 2024
Table of Contents
Page
Number

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

Government-Wide Financial Statements:

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

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

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Basis of Accounting ..................................................................................................................... 33 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ..................................................................................................... 34 Schedule of Proportionate Share of the Net Pension Liability ...................................................................... 35 Schedule of Plan Contributions – Pension .................................................................................................... 37 Schedule of Changes in the Net OPEB Liability and Related Ratios ........................................................... 39 Schedule of Contributions – OPEB ............................................................................................................... 41 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.................................................................. 43

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Packet Pg. 343 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) LSLCPAS.COM
INDEPENDENT AUDITORS’ REPORT
To the Board Of Directors
Barstow Fire Protection District
City of Barstow, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, and the general fund of the Barstow Fire Protection District (the “District”), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and the general fund of the District, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Emphasis of Matter Regarding Going Concern
The accompanying financial statements have been prepared assuming that the District will continue as a going concern. As discussed in Note 11 to the financial statements, the District has suffered recurring losses from operations and has a deficit fund balance of $2,511,336 in the General Fund and a deficit net position of $10,941,807 on the government-wide financial statements that raise substantial doubt about its ability to continue as a going concern. Management’s plans regarding these matters are also described in Note 11. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

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

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Packet Pg. 344 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) To the Board Of Directors
Barstow Fire Protection District
City of Barstow, California
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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

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

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

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison schedules for the General Fund, and the required pension and other postemployment benefits schedules, as listed on the table of contents, presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

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Packet Pg. 345 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) To the Board Of Directors
Barstow Fire Protection District
City of Barstow, California
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31, 2025, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering District’s internal control over financial reporting and compliance.

Irvine, California
March 31, 2025

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Packet Pg. 346 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BASIC FINANCIAL STATEMENTS

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Packet Pg. 347 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

GOVERNMENT-WIDE FINANCIAL STATEMENTS

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Packet Pg. 348 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

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

Cash and investments $ 1,579,151
Receivables:

Accounts 58,755
Leases 239,060
Capital assets not being depreciated/amortized 45,129
Capital assets, net of depreciation/amortization 485,082 Total Assets 2,407,177
Deferred Outflows of Resources:

Pension-related 5,730,723
OPEB-related 410,993
Total Deferred Outflows of Resources 6,141,716
Liabilities:

Accounts payable 183,624
Accrued liabilities 155,830
Due to other governments 3,817,392
Compensated absences, due within one year 97,460
Noncurrent liabilities:

Compensated absences, due in more than one year 146,190 Net pension liability 7,278,342
Net OPEB liability 1,347,906
Total Liabilities 13,026,744
Deferred Inflows of Resources:

Pension-related 1,721,027
OPEB-related 3,981,262
Leases-related 231,456
Total Deferred Inflows of Resources 5,933,745
Net Position:

Net investment in capital assets 530,211
Unrestricted (10,941,807)
Total Net Position $ (10,411,596)
June 30, 2024
See Notes to Financial Statements.

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Packet Pg. 349 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Statement of Activities
For the Year Ended June 30, 2024
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

Public safety 10,045,270 $ 3,606,664 $ 1,628 $ - $ (6,436,978) $ Total Governmental Activities 10,045,286 3,606,664 1,628 - (6,436,994) Total Primary Government 10,045,286 $ 3,606,664 $ 1,628 $ - $ (6,436,994) General Revenues:

Taxes:

Property taxes, levied for general purpose 6,344,672
Use of money and property 18,593
Total General Revenues 6,363,265
Change in Net Position (73,729)
Net Position at Beginning of Year (10,337,867)
Net Position at End of Year (10,411,596) $
Program Revenues
See Notes to Financial Statements.

16.a
Packet Pg. 350 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

FUND FINANCIAL STATEMENTS

16.a
Packet Pg. 351 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Balance Sheet
Governmental Funds
June 30, 2024
General
Assets:

Cash and investments $ 1,579,151
Receivables:

Accounts 58,755
Leases 239,060
Total Assets $ 1,876,966
Liabilities, Deferred Inflows of Resources,
and Fund Balances:

Liabilities:

Accounts payable $ 183,624
Accrued liabilities 155,830
Due to City of Barstow 3,817,392
Total Liabilities 4,156,846
Deferred Inflows of Resources:

Leases 231,456
Total Deferred Inflows of Resources 231,456
Fund Balances:

Unassigned (2,511,336)
Total Fund Balances (2,511,336)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 1,876,966
See Notes to Financial Statements.

16.a
Packet Pg. 352 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
Fund balances of governmental funds $ (2,511,336)
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 530,211
Leases payable and compensated absences
that have not been included in the governmental fund activity:

Compensated Absences (243,650)
In the Government-Wide Financial Statements, certain differences between actuarial amounts and actual results for pension are deferred and amortized over a period of time, however these differences do not impact the Governmental Funds Balance Sheet:

Deferred outflows of resources - pension 5,730,723
Deferred outflows of resources - OPEB 410,993
Deferred inflows of resources - pension (1,721,027)
Deferred inflows of resources - OPEB (3,981,262) 439,427 Long-term liabilities are not due and payable in the current period and therefore they are not reported in the funds:

Net OPEB liability (1,347,906)
Net pension liability (7,278,342) (8,626,248)
Net Position of Governmental Activities $ (10,411,596)
See Notes to Financial Statements.

16.a
Packet Pg. 353 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Statement of Revenues,
Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended June 30, 2024
General
Revenues:

Taxes $ 6,344,672
Licenses and permits 2,418
Intergovernmental 1,628
Contributions from City of Barstow 3,603,158
Use of money and property 18,593
Miscellaneous 1,088
Total Revenues 9,971,557
Expenditures:

Current - public safety
Salaries and benefits 6,490,678
Services and supplies 2,113,264
Capital outlay 203,625
Debt service:

Lease principal 7,267
Lease interest 16
Total Expenditures 8,814,850
Net Change in Fund Balances 1,156,707
Fund Balances
Beginning of year (3,668,043)
End of Year $ (2,511,336)
See Notes to Financial Statements.

16.a
Packet Pg. 354 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
For the Year Ended June 30, 2024
Net change in fund balances - total governmental funds 1,156,707 $ Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. The activity is reconciled as follows:

Depreciation/amortization (54,473) (54,473)
Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

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

Lease principal 7,267
Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. 18,490
Employer contributions for pension were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. (1,041,142)
Employer contributions for OPEB were recorded as expenditures in the governmental funds. However,in the Government-Wide Financial Statements, these contributions are deferred. (160,578)
Change in Net Position of Governmental Activities (73,729) $ See Notes to Financial Statements.

16.a
Packet Pg. 355 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

NOTES TO BASIC FINANCIAL STATEMENTS

16.a
Packet Pg. 356 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024

I SIGNIFICANT ACCOUNT POLICIES
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the Barstow Fire Protection District (District) have been prepared in conformity with generally accepted accounting principles (GAAP) in the United States as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard – setting body for establishing governmental accounting and financial reporting principles. The more significant of the District’s accounting policies are described below:

A. Description of Reporting Entity
Barstow Fire Protection District (the District) was organized on May 24, 1926. On November 17, 2010, Resolution No. 23-10 was passed by the City of Barstow Council establishing the District as a component unit of the City.

Previously the District was an independent district. Barstow Fire Protection District continues to be operated according to the applicable state fire protection district laws and the property taxes collected within the District will be used exclusively for the administration and operational costs of the District. The City Council acts as the District's governing board and exerts significant influence over its operations.

The District is an integral part of the City of Barstow (City) and the Accompanying Basic Financial Statements are included as a component unit of the basic financial statements prepared by the City.

B. Basis of Accounting/Measurement Focus
The accounts of the District are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government - Wide Financial Statements - The District’s government-wide financial statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of governmental activities for the District.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the District’s assets and liabilities, including capital assets and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Governmental Fund Financial Statements - Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The District has one major fund.

The following is the District’s major fund:

General Fund - This fund is the District’s primary operating fund. It accounts for all financial resources of the District.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

16.a
Packet Pg. 357 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Revenues are recorded when received in cash, except revenues subject to accrual (generally received within 90 days after year-end). The primary revenue sources, which have been treated as susceptible to accrual by the District, are property taxes, intergovernmental revenues, and other taxes and investment income. Expenditures are recorded in the accounting period in which the related fund liability is incurred except for claims, judgments, compensated absence, interest on long-term debt which is recognized when paid.

Unavailable revenues arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. Unavailable revenues also arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unavailable revenue is removed from the combined balance sheet and revenue is recognized.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences created by the integrated approach of GASB Statement No. 34.

Investments, if any, are reported in the financial statements at fair value, unless fair value reasonably approximates cost, in which case cost is used.

Accordingly, actual results could differ from those estimates.

F. Accounts Receivable and Allowance for Bad Debts
During the course of normal operations, the District carries various receivable balances for taxes and interest.

Receivables are shown net of an allowance for doubtful accounts. As of June 30, 2024, no allowance was required to be recorded.

G. Capital Assets
The District’s buildings, machinery, equipment, infrastructure, and lease assets with useful lives of more than two years are stated at historical cost or estimated historical cost and reported in the government-wide financial statements. Donated assets are stated at fair value on the date donated. The District updated its Capital Asset Policy on June 16, 2014, per Board approval. The District capitalizes its assets as follows:

Buildings and Building Improvement Costs of $50,000 or more Furniture Costs of $20,000 or more
Equipment Costs of $20,000 or more
Infrastructure Costs of $100,000 or more

16.a
Packet Pg. 358 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The costs of normal maintenance and repairs that do not add to the asset value or materially extend useful lives are not capitalized. Capital assets are depreciated using the straight-line method. When capital assets are disposed, the cost and applicable accumulated depreciation are removed from the respective accounts, and the resulting gain or loss is recorded in operations.

Amortization of assets acquired under capital leases is based on the shorter of the lease term or the estimated useful life of the asset and is included in depreciation and amortization. Water rights, which are intangible assets, are not amortized. Estimated useful lives, in years, for depreciable assets are as follows:

Buildings 50 years
Infrastructure and improvements other than buildings 10-100 years Machinery and equipment 3-15 years
Lease assets Shorter of the leased
asset’s useful life or
the lease term
H. Liability for Compensated Absences
The District is required to recognize a liability for compensated absences when future payments for such absences have been earned by employees based on pay and salary rated in effect at the balance sheet date. For the District, this consists of accumulated sick leave, vacation and compensation time.

I. Property Taxes
The County of San Bernardino collects property taxes for the District. Tax liens attach annually as of 12:01 A.M. on the first day in March preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1, the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10 respectively. Unsecured personal property taxes become due on the first of March each year and are delinquent, if unpaid, on August 31.

J. Fund Balances
In the fund financial statements, fund balances represent the net current assets of each fund. Net current assets generally represent a fund’s cash and receivables, less its liabilities.

As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. Fund balances for governmental funds are made up of the following:

Nonspendable Fund Balance – includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: inventories, prepaid amounts, and long-term loans receivable.

Restricted Fund Balance – includes amounts that can be spent only for the specific purposes stipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. The District does not have any restricted fund balances.

Committed Fund Balance – includes amounts that can only be used for the specific purposes determined by a formal action of the District’s highest level of decision-making authority, the Board of Directors by passage of an ordinance or resolution. Commitments may be changed or lifted only by the District taking the same formal action that imposed the constraint originally. The District does not have any committed fund balances.

16.a
Packet Pg. 359 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Assigned Fund Balance – comprises amounts intended to be used by the District for specific purposes that are neither restricted nor committed. The District has not designated any level of authority for assigning fund balance; therefore, the Board of Directors can assign fund balance. The District does not have any assigned fund balances.

Unassigned Fund Balance – is the residual classification for the general fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. In other governmental funds, if expenditures exceed amounts restricted, committed, or assigned, the negative amount is reflected as negative unassigned fund balance.

K. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then.

In addition to liabilities, the statement of net position or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

L. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the District’s San Bernardino County Employees’ Retirement Association (SBCERA) plan (Plan) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by SBCERA. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

M. Net Positions
In the government-wide financial statements, net position is classified in the following categories:

Restricted Net Position – This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments.

The District’s portion of this pool is reported on the financial statements as “cash and investments.” Investment policies and associated risk factors applicable to the District’s funds are those of the City of Barstow and are included in the City’s Annual Comprehensive Financial Report.

16.a
Packet Pg. 360 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
At June 30, 2024, the portion of the District’s cash and investments pooled with the City is $1,579,151.

The following disclosures are based upon the City of Barstow’s investment policy which the District is subject to.

As of June 30, 2024, none of the District’s deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts. As of June 30, 2024, no District investments were held by the same broker-dealer (counterparty) that was used by the District to buy the securities.

B. Investments authorized by the California Government Code and the City of Barstow adopted investment policy
The table below identifies the investment types that are authorized for the District (City of Barstow) by the California Government Code and by the City’s adopted investment policy. The table also identifies certain provisions of the California Government Code or the City’s adopted investment policy, where more restrictive, that address interest rate risk, credit risk, and concentration of credit risk.

Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
U.S. Treasury Bills, Notes, or Bonds 5 years None None
U.S. Agencies 5 years None None
Time Certificates of Deposit 5 years None 50%
Negotiable Certificates of Deposit N/A 30% 50%
Bankers' Acceptance 180 days 40% 30%
Prime Commercial Paper 270 days 25% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% None
Mutual Funds investing in eligible securities N/A 20% 10% Medium Term Notes 5 years 30% None
County Pooled Funds N/A None None
Local Agency Investment Fund (LAIF) N/A 100% $75 million* *Limit set by LAIF Governing Board, not Government Code

16.a
Packet Pg. 361 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
C. Disclosures Related to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Barstow Fire Protection District’s cash is pooled with the City of Barstow’s cash to maximize investments.

Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided in the City of Barstow’s Comprehensive Annual Financial Report for fiscal year ended June 30, 2024.

The District’s investment in the City’s investment pool is not rated by a nationally recognized rating organization.

NOTE 3: ACCOUNTS RECEIVABLE
Receivables at June 30, 2024 consisted of property taxes and other local sources. All receivables are considered collectible in full.

General Fund
Accounts Receivable 58,755 $
NOTE 4: LEASES
Leases are financings of the right to use an underlying asset. A lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources.

Leases Receivable and Deferred Inflows of Resources
The District leases land to various companies. As of June 30, 2024, the value of the lease receivable was $239,060.

The value of the deferred inflow of resources as of June 30, 2024, was $231,456.

16.a
Packet Pg. 362 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 4: LEASES (CONTINUED)
The principal and interest payments that are expected to maturity are as follows:

NOTE 5: CAPITAL ASSETS
NOTE 6: ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Accounts payable and accrued liabilities at June 30, 2024, consisted of the following:

General Fund
Salaries and Benefits 155,830 $
Accounts Payable 183,624
Total 339,454 $
Fiscal Year Principal Interest Total
2025 3,138 $ 6,516 $ 9,654 $
2026 3,225 6,429 9,654
2027 3,314 6,340 9,654
2028 3,406 6,248 9,654
2029 3,494 6,160 9,654
2030-2034 18,507 29,766 48,272
2035-2039 21,222 27,050 48,272
2040-2044 24,336 23,936 48,272
2045-2049 27,907 20,366 48,272
2050-2054 32,001 16,271 48,272
2055-2059 36,697 11,576 48,272
2060-2064 42,081 6,192 48,272
2065-2066 19,731 834 20,565
Totals 239,060 $ 167,684 $ 406,744 $
Balance Balance
July 1, 2023 Adjustments Additions Deletions June 30, 2024 Capital assets, not being depreciated/amortized
Land 45,129 $ - $ - $ - $ 45,129 $
Total capital assets, not being depreciated/amortized 45,129 - - - 45,129 Capital assets, being depreciated/amortized
Buildings 2,093,869 - - (6,357) 2,087,512
Machinery, equipment, and vehicles 1,333,860 - - - 1,333,860 Lease assets 42,850 - - (42,850) -
Total capital assets, being depreciated/amortized 3,470,579 - - (49,207) 3,421,372 Less accumulated depreciation/amortization
Buildings (1,915,636) 100,120 (19,010) - (1,834,526)
Machinery, equipment, and vehicles (1,043,970) (36,000) (28,151) 6,357 (1,101,764) Lease assets (35,538) - (7,312) 42,850 -
Total accumulated depreciation/amortization (2,995,144) 64,120 (54,473) 49,207 (2,936,290) Total capital assets, being depreciated/amortized, net 475,435 64,120 (54,473) - 485,082 Total governmental activities capital assets 520,564 $ 64,120 $ (54,473) $ - $ 530,211 $

16.a
Packet Pg. 363 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 7: LONG-TERM LIABILITIES
Long-term liabilities consisted of the following:

Balance
June 30, 2023 Additions Deletions
Balance
June 30, 2024
Due Within
One Year
Due in More
Than One Year
Compensated absences 262,140 $ 363,916 $ (382,406) $ 243,650 $ 97,460 $ 146,190 $ Total long-term liabilities 262,140 $ 363,916 $ (382,406) $ 243,650 $ 97,460 $ 146,190 $ Compensated Absences
The District’s policy relating to compensated absences is described in Note 1. Compensated absences are liquidated by the District’s General Fund. The total amount outstanding at June 30, 2024, was $243,650.

NOTE 8: RETIREMENT PLAN
The District became a component of the City from November 17, 2010, and effective on that date all of the employees of the District became employees of the City. The District employees were covered under the pension plan of the San Bernardino County Employees’ Retirement Association (SBCERA). Subsequent to the merger, the members of Barstow Professional Firefighters Association are enrolled in the City’s retirement program through the SBCERA.

Plan Description
The SBCERA is a cost-sharing multiple- employer defined benefit pension plan (the Plan) operating under the California County Employees' Retirement Act of 1937 (1937 Act). It provides retirement, death and disability benefits to members. Although legally established as a single employer plan, the City of Big Bear Lake, Department of Water and Power-City of Big Bear Lake, Crestline Sanitation District, California State Association of Counties, South Coast Air Quality Management District (SCAQMD), San Bernardino Associated Governments (SANBAG), Local Agency Formation Commission (LAFCO), San Bernardino County Law Library, Barstow Fire Protection District, Hesperia Recreation and Parks District, SBCERA, City of Chino Hills, Mojave Desert Air Quality Management District (MDAQMD), California Electronic Recording Transaction Network Authority (CERTNA), along with the County, and are collectively referred to as the “Participating Members.” The plan is governed by the SBCERA Board of Retirement under the 1937 Act. Employees become eligible for membership on their first day of regular employment and become fully vested after 5 years. SBCERA issues a stand-alone financial report, which may be obtained by contacting the Board of Retirement, 348 W Hospitality Lane - 3rd Floor, San Bernardino, California 92415-0014.

Benefits Provided
SBCERA provides service retirement, disability, death and survivor benefits to eligible employees. Generally, any employee of the County of San Bernardino or participating employers who is appointed to a regular position whose service is greater than fifty percent of the full standard of hours required by a participating SBCERA employer (e.g. 20 hours per week or more) must become a member of SBCERA effective on the first day of employment. There are separate retirement benefits for General and Safety member employees. Safety membership is extended to those involved in active law enforcement and fire suppression. All other members are classified as General Members.

There are currently two tiers applicable to both General and Safety members. Members with membership dates before January 1, 2013 are included in General Tier 1 or Safety Tier 1. Any new member who becomes a member on or after January 1, 2013 is designated as General Tier 2 or Safety Tier 2 and is subject to the provisions of California Public Employees’ Pension Reform Act of 2013 (CalPEPRA), California Government Code 7522 et seq. and Assembly Bill (AB) 197.

16.a
Packet Pg. 364 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: RETIREMENT PLAN (CONTINUED)
General members prior to January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired 10 or more years of retirement service credit. A member with 30 years of service is eligible to retire regardless of age. General members who are first hired on or after January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 52 and have acquired five or more years of retirement service credit.

Safety members prior to January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired 10 or more years of retirement service credit. A member with 20 years of service is eligible to retire regardless of age. Safety members who are first hired on or after January 1, 2013, are eligible to retire once they attain the age of 70 regardless of service or at age 50 and have acquired five or more years of retirement service credit.

The retirement benefit the member will receive is based upon age at retirement, final average compensation, years of retirement service credit and retirement plan and tier.

General Tier 1 benefit is calculated pursuant to the provisions of California Government Code of Section 31676.15. The monthly allowance is equal to 2% of final compensation times years of accrued retirement service credit times age factor from Section 31676.15. General Tier 2 benefit is calculated pursuant to the provisions found in California Government Code Section 7522.20(a). The monthly allowance is equal to the final compensation multiplied by years of accrued retirement credit multiplied by the age factor from Section 7522.20(a).

Safety Tier 1 benefit is calculated pursuant to the provisions of California Government Code Section 31664.1.

The monthly allowance is equal to 3% of final compensation times years of accrued retirement service credit times age factor from Section 31664.1. Safety Tier 2 benefit is calculated pursuant to the provisions found in California Government Code Section 7522.25(d). The monthly allowance is equal to the final compensation multiplied by years of accrued retirement credit multiplied by the age factor from Section 7522.25(d).

For Tier 1 members, the maximum monthly retirement allowance is 100% of final compensation. There is no final compensation limit on the maximum retirement benefit for Tier 2 members. However, the maximum amount of compensation earnable that can be taken into account for 2017 for Tier 1 members with membership dates on or after July 1, 1996 is $265,000. The maximum amount of pensionable compensation for Tier 2 members that can be taken into account for 2017 is equal to $140,424. These limits are adjusted on an annual basis. Members are exempt from paying member contributions and employers are exempt from paying employer contributions on compensation in excess of the annual cap.

Final average compensation consists of the highest 12 consecutive months for Tier 1 members and the highest 36 consecutive months for Tier 2 members.

The member may elect an unmodified retirement allowance or choose an optional retirement allowance. The unmodified retirement allowance provides the highest monthly benefit and a 60% continuance to an eligible surviving spouse or domestic partner. An eligible surviving spouse or domestic partner is one married to or registered with the member one year prior to the effective retirement date or at least two years prior to the date of death and has attained age 55 on or prior to the date of death. There are four optional retirement allowances the member may choose. Each of the optional retirement allowances requires a reduction in the unmodified retirement allowance in order to allow the member the ability to provide certain benefits to a surviving spouse, domestic partner, or named beneficiary having an insurable interest in the life of the member.

SBCERA provides an annual cost-of-living benefit to all retirees. The cost-of-living adjustment, based upon the Consumer Price Index for All Urban Consumers for the Los Angeles-Riverside-Orange County Area, is capped at

2.0%.

16.a
Packet Pg. 365 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: RETIREMENT PLAN (CONTINUED)
The County of San Bernardino and participating employers contribute to the retirement plan based upon actuarially determined contribution rates adopted by the Board of Retirement.

Employer contribution rates are adopted annually based upon recommendations received from SBCERA’s actuary after the completion of the annual actuarial valuation.

All members are required to make contributions to SBCERA regardless of the retirement plan or tier in which they are included.

Fire safety members contribute the required employee share of their pension. The percentage of pay varies between 12.30%-17.74%.

The District pays a capped percentage of the employer’s pension cost per the Barstow Professional Fire Fighters Association Memorandum of Understanding. Employer pension costs have two tiers. The employer’s costs are capped at 46% with the employee paying the difference.

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by SBCERA. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The District’s contributions to the Plan for the measurement period ended June 30, 2023, were $1,508,934.

In fiscal year 2017-2018, the District transferred from the “Other Safety” cost group within SBCERA to the “County Safety” cost group to achieve future savings in the cost of the District’s contributions to SBCERA. Such transfer must be made in a manner that does not shift the present unfunded liability burden associated with the District, or a portion thereof, to the County. The Parties have agreed that the amount that must be contributed to SBCERA to effectuate the inclusion of the District into the present County Safety cost group, and avoid negatively impacting the County as a result thereof, is $8,485,000 calculated as of June 30, 2018. The Parties have further agreed that this amount may be amortized over twenty years at SBCERA's assumed rate of return for investments, which is 7.5%, resulting in twenty annual payments of $832,312 beginning on or before July 1, 2017, and continuing on or before each successive July 1 thereafter, through and including July 1, 2036.

The payments are considered supplemental contributions in addition to the regular employer contribution rates annually set by the SBSERA Board of Retirement and approved by the County Board of Supervisors.

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the District reported a net pension liability for its proportionate share of the net pension liability of the Plan of $7,278,342.

The District’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of Plan. The net pension liability of the Plan is measured as of June 30, 2023, and the total pension liability for the Plans used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2022. The District’s proportionate of the net pension liability was based on the District’s share of all actual contributions, actuarially determined.

16.a
Packet Pg. 366 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: RETIREMENT PLAN (CONTINUED)
The District’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2022 and 2023, were as follows:

Proportion - June 30, 2022 0.338%
Proportion - June 30, 2023 0.777%
Change - Increase (Decrease) 0.439%
For the year ended June 30, 2024, the District recognized pension expense/revenue of ($7,521,996). At June 30, 2024, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$1,321,109 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions subsequent to the
measurement date 1,321,109 $ - $
Changes of assumptions 282,372 302,396
Differences between expected and
actual experience 598,735 122,450
Net excess of actual over projected
earnings 263,382 -
Changes in proportion and differences
between employer's contributions
and proportionate share of contributions 3,265,125 1,296,181 Total 5,730,723 $ 1,721,027 $
Deferred
Outflows/(Inflows)
Fiscal year ended June 30, of Resources
2025 883,966 $
2026 342,222
2027 1,452,185
2028 25,721
2029 (15,507)
Total 2,688,587 $

16.a
Packet Pg. 367 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: RETIREMENT PLAN (CONTINUED)
Actuarial Assumptions – The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

June 30, 2022
June 30, 2023
Entry - Age Actuarial Cost Method

7.25%

2.75%
General: 4.55% to 12.75% and Safety: 4.75% to 12.25%
Contingent upon CPI increases with a 2% maximum

7.25%
Mortality rates are based on the Pub-2010
Amount-Weighted Above-Median Mortality Table project
generationally with the two-dimensional MP-2019 project scale. For healthy General members, the General Healthy Retiree rates increased by 10% were used. For healthy
Safety members, the Safety Healthy Retiree rates were
used. For disabled General members, the
Non-Safety Disabled Retiree rates were used. For disabled Safety members, the Safety Disabled Retiree rates were
used. For beneficiaries, the General Contingent Survivor rates increased by 10% were used.
2 Varying by service, including inflation 2.75%
Mortality
Measurement Date
Valuation Date
Cost of Living Adjustments
Investment Rate of Return 1
1 Net of pension plan investment expenses, including inflation.

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Projected Salary Increase 2
Inflation
Discount Rate – The discount rates used to measure the Total Pension Liability was 7.25% as of June 30, 2023. The projection of cash flows used to determine the discount rate assumed employer and member contributions will be made at rates equal to the actuarially determined contribution rates. For this purpose, only employee and employer contributions that are intended to fund benefits for current plan members and their beneficiaries are included. Projected employer contributions that are intended to fund the service costs for future plan members and their beneficiaries, as well as projected contributions from future plan members, are not included. Based on those assumptions, the Pension Plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments for current plan members. Therefore, the long-term expected rate of return on pension plan investments of 7.25% was applied to all periods of projected benefit payments to determine the Total Pension Liability as of June 30, 2023.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of inflation) are developed for each major asset class. These returns are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage, adding expected inflation and subtracting expected investment expenses and a risk margin.

16.a
Packet Pg. 368 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: RETIREMENT PLAN (CONTINUED)
The June 30, 2022 target allocations (approved by the Board) and projected arithmetic real rates of return for each major asset class, after deducting inflation but before deducting investment expenses, used in the derivation of the long-term expected investment rate of return assumption is summarized in the table below.

Total Allocation
Long-Term
Expected Real Rate
of Return (Arithmetic)

11.00% 5.42%

2.00% 6.21%

9.00% 6.50%

6.00% 8.80%

2.00% 1.13%

13.00% 3.40%

1.00% -0.04%

8.00% 3.44%

3.50% 4.57%

3.50% 6.53%

2.00% -0.03%

11.00% 5.89%

7.00% 3.69%

5.00% 10.64%

16.00% 10.70%
100.00%
al Credit
Return
ts
uity
quivalents
Asset Class
U.S. Equity
U.S. Equity
International Equity
Market Equity
Fixed Income
/ Credit Strategies
al Core Fixed Income
Market Debt
te
ed real estate
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the District’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the District’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued SBCERA financial reports.

Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
(6.25%) (7.25%) (8.25%)
Proportionate share of net pension liability/(asset) 12,854,316 $ 7,278,342 $ 3,764,506 $

16.a
Packet Pg. 369 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POSTEMPLOYMENT HEALTH CARE BENEFITS
Plan Description
The Barstow Fire Protection District became part of the City of Barstow in November 2010 as a special revenue fund. The Barstow Fire Professional Fire Fighters Association maintains health coverage through CalPERS, the same coverage offered to City employees. The City provides retiree medical benefits to eligible retirees and their spouses in accordance with their labor agreements. The health insurance plan is a single employer defined benefit plan.

Employee Covered
Contributions
The contribution requirements of plan members and the District are established and may be amended by the Board of Directors. The District must agree to make a defined monthly payment towards the cost of each retiree’s coverage. The required contribution is based on projected prefunding financing requirements. For the measurement period 2021-2022, the District contributed $45,608, which were in the form of benefit payments during the period. The City did not make additional contributions to the CERBT trust (CERBT).

CERBT is a tax qualified irrevocable trust, organized under Internal Revenue Code (IRC) Section 115, established to prefund OPEB as described in GASB Statement 45. The CERBT issues a publicly available financial report that included financial statements and required supplementary information for the City, not individualizing, but in aggregate with the other CERBT participants. That report may be obtained by contacting CalPERS.

Net OPEB Liability
The District’s net OPEB liability was measured as of June 30, 2023 and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2021, based on the following actuarial methods and assumptions.

June 30, 2023
June 30, 2023
Entry - Age Normal Cost Method

4.12%

2.50%
Contributes full ADC
Varies by Entry Age and Service

3.00%

5.10%
MacLeod Watts Scale 2022 applied generationally

7.40%, trending down to 4.14%
Valuation Date
Investment Rate of Return
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Projected Salary Increases
Healthcare Trend
Contribution Policy
Mortality
Measurement Date
Inactive members currently receiving benefits 8
Inactive members entitled to but not yet receiving benefits 0 Active members 25
Total 33

16.a
Packet Pg. 370 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POSTEMPLOYMENT HEALTH CARE BENEFITS (CONTINUED) The long-term expected rate of return on OPEB plan investments was determined using a building- block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the table below.

Target Allocation*
Expected Real
Return Year 1-5
Expected Real
Return Years 6+

49.00% 4.40% 4.50%

23.00% -1.00% 2.20%

20.00% 3.00% 3.90%

5.00% -1.80% 1.30%

3.00% 0.80% 1.20%

2.40%
N/A

6.30%

2.20%
Asset Class
Global Equity
Fixed Income
Global Real Estate (REITs)
Treasury Inflation Protected Securities
Assumed Long-Term Investment Expenses
Expected Long-Term Net Rate of Return, Rounded
Discount Rate
*Real rates of return come from a geometric representation of returns that assume a general inflation rate of 2.5%.

Commodities
Assumed Long-Term Rate of Inflation
Discount Rate
The discount rate used to measure the total OPEB liability was 4.12 percent. The discount rate used reflects the results of a crossover test. In years where the trust is expected to have sufficient assets to pay the current year’s retiree benefits, the assumed trust rate of return is applied; once the trust is no longer expected to be able to pay plan benefits, a municipal bond rate is applied for the remainder of the projects. The S&P General Obligation Municipal Bond 20 Year High Grade Index was used for the purpose of the municipal bond rate.

16.a
Packet Pg. 371 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POSTEMPLOYMENT HEALTH CARE BENEFITS (CONTINUED) Changes in the net OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

The following presents the net OPEB liability of the District if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2023:

Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the District if it were calculated using a healthcare trend rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2023:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (c) = (a) - (b)
Balance at June 30, 2022 3,612,838 $ 324,558 $ 3,288,280 $ Changes recognized for the
measurement period:

Service cost 525,547 - 525,547
Interest on total OPEB liability 168,356 - 168,356
Changes of assumptions (2,569,363) - (2,569,363)
Differences between expected and
actual experience 20,115 - 20,115
Contributions-employer - 64,217 (64,217)
Net investment income - 20,854 (20,854)
Benefit payments, including refunds of
employee contributions (38,524) (38,524) -
Implicit subsidy credit (25,693) (25,693) -
Administrative expense - (162) 162
Other miscellaneous (income)/expense - 120 (120)
Net changes during 2022-23 (1,919,562) 20,812 (1,940,374) Balance at June 30, 2023 1,693,276 $ 345,370 $ 1,347,906 $ Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
(3.12%) (4.12%) (5.12%)
Plan's net OPEB liability/(asset) 1,550,978 $ 1,347,906 $ 1,179,679 $ Current
1 Percent Heathcare 1 Percent
Decrease Trend Rate Increase
Plan's net OPEB liability/(asset) 1,286,728 $ 1,347,906 $ 1,414,963 $

16.a
Packet Pg. 372 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POST-EMPLOYMENT HEALTH CARE BENEFITS (CONTINUED) Recognition of Deferred Outflow and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss:

OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the measurement period ended June 30, 2023, the District recognized OPEB expense of $565,956. For the fiscal year ended June 30, 2024, the District reported deferred outflows of resources related to OPEB from the following sources:

The $90,199 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2025. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions subsequent to the
measurement date 90,199 $ - $
Changes of assumptions 222,281 3,472,920
Differences between expected and
actual experience 77,201 508,342
Net difference between projected
and actual earnings on OPEB
plan investments 21,312 -
Total 410,993 $ 3,981,262 $
Deferred
Outflows/(Inflows)
Fiscal year ended June 30, of Resources
2025 (433,547) $
2026 (435,545)
2027 (423,515)
2028 (435,671)
2029 (442,751)
Thereafter (1,489,439)
Total (3,660,468) $
Net differences between projected and actual
earnings on OPEB plan investments
All Other Amounts
5 years straight-line
Expected average remaining service lifetime
(EARSL) (9.1 years at June 30, 2022)

16.a
Packet Pg. 373 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 10: RISK MANAGEMENT
The government is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets, errors and omissions, and natural disasters for which the government carried commercial insurance.

The District was a defendant in personal injury lawsuits of a nature common to many similar jurisdictions. The District’s management believes that any potential claims against the District, not covered by insurance, resulting from such litigation will not materially affect the financial statements of the District.

NOTE 11: NEGATIVE FUND BALANCE AND EXCESS EXPENDITURES OVER APPROPRIATIONS The Barstow Fire Protection District (BFPD) had a deficit fund balance of $2,511,336 and a deficit net position on the government-wide statements of $10,411,596 as of June 30, 2024.

In fiscal year 2024, the negative fund balance was actually reduced due to a positive net change of $1,156,707.

The Fire District has had on-going losses carried over from previous fiscal years. The Board and Administration will continue to monitor the Barstow Fire Protection District financial situation. Management will keep the Board informed of developing highlights, and concerns regarding the District.

Revenues
Actual property tax revenues came in at $6,344,672 as opposed to a budget estimate of $6,294,950, or $49,722 higher. Contribution from the City’s Measure Q and Debt Service fund to the District amounted to $3,603,158.

Expenditures
Salary and benefit projections were under budgeted expenditures by $58,747 with total salary and benefit expenditures of $6,490,678. Services and supplies expenditures were under budget by $161,724, mainly due to the deferral of equipment purchases.

16.a
Packet Pg. 374 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

REQUIRED SUPPLEMENTARY INFORMATION

16.a
Packet Pg. 375 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Notes to Required Supplementary Information
For the Year Ended June 30, 2024
NOTE 1: BUDGETARY INFORMATION
A. Budgets and Budgetary Accounting
The District follows these procedures in establishing the budgets.

2. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the year.

The City manager is authorized to transfer budgeted amounts between departments. Actual expenditures may not exceed budgeted appropriations at the fund level.

16.a
Packet Pg. 376 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Budgetrary Comparison Schedule
Barstow Fire Protection District General Fund
For the Year Ended June 30, 2024
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Resources (Inflows):

Taxes $ 6,294,950 5,075,000 $ 6,344,672 $ 49,722 $
Licenses and permits 500 2,355 2,418 63
Intergovernmental 100 1,620 1,628 8
Use of money and property 9,000 19,100 18,593 (507)
Miscellaneous - 590 1,088 498
Contributions from City of Barstow 3,118,728 3,680,072 3,603,158 (76,914) Amounts Available for Appropriations 8,203,328 9,998,687 9,971,557 (27,130) Charges to Appropriation (Outflow):

Public safety
Salaries and benefits 12,886,008 6,549,425 6,490,678 58,747 Services and supplies 4,518,540 2,274,988 2,113,264 161,724 Capital outlay 426,000 213,000 203,625 9,375
Debt service:

Lease principal - - 7,267 (7,267)
Lease interest - - 16 (16)
Total Charges to Appropriations 17,830,548 9,037,413 8,814,850 222,563 Net Change in Fund Balance (9,627,220) $ 961,274 $ 1,156,707 195,433 $ FUND BALANCE:

Beginning of year (3,668,043)
End of year $ (2,511,336)

16.a
Packet Pg. 377 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
San Bernardino County Employees' Retirement Association (SBCERA) Schedule of Proportionate Share of the Net Pension Liability As of June 30, For the Last Ten Fiscal Years (1)
2024 2023 2022 2021
Measurement Date 6/30/2023 6/30/2022 6/30/2021 6/30/2020 Proportion of the Net Pension Liability 0.307% 0.338% 0.640% 0.421% Proportionate Share of the Net Pension Liability 7,278,342 $ 7,854,204 $ 8,433,660 $ 16,891,227 $ Covered Payroll 2,605,075 $ 2,550,102 $ 2,430,284 $ 2,045,831 $ Proportionate Share of the Net Pension Liability as
Percentage of Covered Payroll 279.39% 308.00% 347.02% 825.64% Plan Fiduciary Net Position 26,805,659 $ 29,379,425 $ 45,633,022 $ 33,270,269 $ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 49.58% 54.34% 84.40% 66.33%
Notes to Schedule:

Changes of Assumptions: None
Benefit Changes: None
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only nine years are shown.

16.a
Packet Pg. 378 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) 2020 2019 2018 2017 2016
6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015

0.457% 0.498% 0.378% 0.518% 0.638%
$ 12,626,176 12,382,040 $ 9,958,070 $ 12,781,554 $ 12,395,608 $ $ 1,816,148 1,890,826 $ 1,776,774 $ 2,518,304 $ 2,036,785 $ 654.85% 695.22% 560.46% 507.55% 608.59%
$ 34,034,011 33,532,575 $ 24,486,977 $ 18,856,232 $ 20,207,792 $

73.03% 72.94% 71.09% 76.86% 80.98%

16.a
Packet Pg. 379 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
San Bernardino County Employees' Retirement Association (SBCERA) Schedule of Plan Contributions
As of June 30, For the Last Ten Fiscal Years (1)
2024 2023 2022 2021
Actuarially Determined Contribution $ 1,321,109 1,363,210 $ 2,141,231 $ $ 2,029,361 Contribution in Relation to the Actuarially Determined
Contribution (1,363,210) (1,321,109) (2,141,231) (2,009,357) Contribution Deficiency (Excess) $- - $- $ $ 20,004
Covered-Employee Payroll 2,759,103 2,605,075 2,550,102 2,430,284 Contributions as a Percentage of Covered-Employee
Payroll 49.41% 50.71% 83.97% 82.68%
Note to Schedule:

Valuation Date: June 30, 2023
Methods and assumptions used to determine contribution rates:

Actuarial Cost Method Entry age normal cost method
Amortization method Level percent of payroll
Remaining amortization period 20 years
Assets valuation method
Inflation 2.75% per year
Salary Increases
Investment rate of return 7.25%
Retirement age 53 years
Mortality Pub-2010 Amount-Weighted Above-Median Mortality Table Market value of assets less unrecognized returns from each of the last five years.

4.75% to 12.25%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only nine years are shown.

16.a
Packet Pg. 380 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) 2020 2019 2018 2017 2016
$ 1,760,542 $ 1,704,307 1,625,725 $ 1,258,947 $$ 1,407,336 (1,760,542) (1,625,725) (1,704,307) (1,258,947) (1,407,336) $ - $ - - $ - $ $ -
2,045,831 1,890,826 1,816,148 1,776,774 2,518,304

86.06% 85.98% 93.84% 70.86% 55.88%

16.a
Packet Pg. 381 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Schedule of Changes in the Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years(1)
2024 2023 2022
Measurement Date 6/30/2023 6/30/2022 6/30/2021
Changes in Total OPEB Liability
Service cost $ 633,234 525,547 $ 573,551 $
Interest on the total OPEB liability 168,356 109,198 127,973 Plan experience 20,115 - (705,883)
Changes in assumptions (2,569,363) (1,437,109) 208,292
Changes in benefit terms - - -
Benefit payments (38,524) (45,608) (33,966)
Implicit subsidy credit (25,693) - -
Net change in total OPEB liability (1,919,562) (740,285) 169,967 Total OPEB liability - beginning 3,612,838 4,353,123 4,183,156 Total OPEB liability - ending (a) 1,693,276 3,612,838 4,353,123 Plan Fiduciary Net Position
Contribution - employer 64,217 45,608 33,966
Net investment income 20,854 (50,191) 80,880
Benefit payments (38,524) (45,608) (33,966)
Implicit subsidy credit (25,693) - -
Administrative expense (162) (95) (111)
Other miscellaneous income/(expense) 120 - -
Net change in plan fiduciary net position 20,812 (50,286) 80,769 Plan fiduciary net position - beginning 324,558 374,844 294,075 Plan fiduciary net position - ending (b) 345,370 324,558 374,844 Net OPEB Liability/(Assets) - ending (a) - (b) 1,347,906 $ 3,288,280 $ 3,978,279 $ Plan fiduciary net position as a percentage of the total OPEB liability 20.40% 8.98% 8.61% Covered-employee payroll $ 4,005,521 4,272,131 $ 3,624,974 $ Net OPEB liability as a percentage of covered-employee payroll 31.55% 82.09% 109.75% Notes to Schedule:

Changes of Assumptions: The discount rate decreased from 4.10% to 4.12% in measurement period 2022-23. (1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.

16.a
Packet Pg. 382 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) 2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 90,956 544,393 $ 86,320 $ 90,934 $
111,849 29,157 26,317 21,440
- 124,887 - -
72,167 52,128 13,302 (50,934)
- 2,355,457 - -
(19,568) (14,200) (12,072) (12,099)
-- - -
708,841 2,638,385 113,867 49,341
3,474,315 835,930 722,063 672,722
4,183,156 3,474,315 835,930 722,063
19,568 14,200 12,072 12,099
10,045 16,415 19,778 23,752
(19,568) (14,200) (12,072) (12,099)
-- - -
(139) 57 (461) (121)
-- - -
9,906 16,472 19,317 23,631
284,169 267,697 248,380 224,749
294,075 284,169 267,697 248,380
$ 3,190,146 3,889,081 $ 568,233 $ 473,683 $

7.03% 8.18% 32.02% 34.40%
$ 2,758,300 2,045,831 $ 2,611,101 $ 2,537,528 $
190.10% 115.66% 21.76% 18.67%

16.a
Packet Pg. 383 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements)

BARSTOW FIRE PROTECTION DISTRICT
Schedule of Contributions - OPEB
As of June 30, For the Last Ten Fiscal Years(1)
2024 2023 2022
$ 408,795 208,181 $ 376,137 $
90,199 64,217 45,608
$ 344,578 117,982 $ 330,529 $
$ 4,272,131 4,400,295 $ 4,005,521 $

2.05% 1.50% 1.14%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date 6/30/2023
Actuarial Cost Method
Amortization Valuation Method/Period
Asset Valuation Method Market value
Inflation 2.50%
Payroll Growth
Investment Rate of Return 5.10%
Healthcare cost-trend rates
Retirement Age
Mortality MacLeod Watts Scale 2022 applied generationally Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contributions Contribution Deficiency (Excess)
Covered-employee payroll
Contributions as a percentage of covered-employee payroll Entry Age Normal
Level percent of pay

7.40% in 2024, fluctuating to 4.14% by 2076
45 to 65 years
*Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2024 were from the June 30, 2023 actuarial valuation.

3.00% per annum, in aggregate
(1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.

16.a
Packet Pg. 384 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) 2021 2020 2019 2018
$ 335,358 366,074 $ 64,738 $ 62,732 $
33,966 19,568 14,200 12,072
$ 315,790 332,108 $ 50,538 $ 50,660 $
$ 2,045,831 3,624,974 $ 2,758,300 $ 2,611,101 $

0.94% 0.96% 0.51% 0.46%

16.a
Packet Pg. 385 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Barstow Fire Protection District
City of Irvine, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the general fund information of the Barstow Fire Protection District, a component unit of the City of Barstow, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated March 31, 2025.

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

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

LSLCPAS.COM

16.a
Packet Pg. 386 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) To the Board of Directors
Barstow Fire Protection District
City of Barstow, California
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Irvine, California
March 31, 2025

16.a
Packet Pg. 387 Attachment: City of Barstow Fire Protection District FS Final 03-29-25 (5916 : Barstow Fire Protection District Basic Financial Statements) Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Finance
Sydnie Harris
Budget
Doc ID: 5951

AGENDA ITEM
AGENDA MATTER:

FISCAL YEAR 2024-25 MID-YEAR BUDGET STATUS REPORT & PROPOSED BUDGET

ADJUSTMENTS
EXECUTIVE SUMMARY:

Finance staff initiated meetings with departmental managers to review actual revenues and expenditures through December 2024 to compare budgetary performance with fiscal year 2024-25 budgeted appropriations. Based upon this analysis, the fiscal year 2024-25 mid-year budget review has been prepared together with the attached proposed budget adjustments (Exhibit A), which are presented for the City Council’s consideration and approval.

In conjunction with the mid-year budget review, staff has examined all Capital Improvement Projects (CIP) and capital equipment requests to determine if any appropriation adjustments were necessary, either through budget carry forwards or through new appropriation requests.

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

DISCUSSION:

BUDGET OVERVIEW
General Fund:

As part of staff's mid-year analysis, finance staff met with department and division managers to review their budgetary performance for each area of responsibility. Based upon that review, the requested budget adjustments, which are included as part of the budget status overview, the General Fund is projected to end the fiscal year with a General Fund fund balance of $4,532,400.

General Fund Revenues - Fund 100
The General Fund’s revenue estimates for fiscal year 2024-25, which includes adjustments, if any, approved by City Council from July 2024 through January 2025, were estimated at $24,372,882. Based upon the staff's analysis of the revenue estimates, including updated economic forecasts, staff is projecting that estimated revenues should decrease by $49,505 in total. Due to decreases in fuel sales in the first quarters of the fiscal year, sales tax is projected to decrease by $644,905. This decrease is offset by forecasted increases to several fines and fees revenues within the general fund including but not limited to, rental inspection fees $55,000, Harvey House leases $40,000, and cannabis fees for initial applications and renewal fees, $185,000. Further changes in revenue projections, if needed, will be included as part of the yearend budget clean-up resolution which will be brought back to the City Council for consideration in June 2024.
17 Packet Pg. 388
Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Finance
Sydnie Harris
Budget
Doc ID: 5951

AGENDA ITEM
General Fund Expenditures - Fund 100
The adopted fiscal year 2024-25 General Fund operating budget, plus Council approved budget adjustments from July 2024 to January 2025, amounts total appropriations in the amount of $26,108,978. Based upon the budget review conducted by finance staff, in coordination with department and division managers from all departments, actual expenditures are tracking fairly well to projected spending levels. Year-to-date expenditures total $13,639,236, which amounts to approximately 53% of the adopted budget through January 2025; however, additional appropriations are proposed within the General Fund totaling $842,352 as part of the mid-year budget adjustment. These proposed adjustments are necessary primarily due to an increase in contract service costs for in preparation for the BNSF BIG project. These costs will be primarily reimbursed to the City General Fund throughout the duration of the BIG project, and are recognized when received.

General Fund-Measure Q - Fund 102 & 103 (Fire)
Fiscal Year 2024-25 Measure Q sales tax revenue estimates are proposed to decrease by $700,000 due to the decrease in sales over the course of the last 3 quarters. Additionally, a large one time purchase of capital equipment will impact fund balance in this fund this fiscal year, decreasing fund balance by $2.2 million dollars.

Barstow Fire Protection District (BFPD) - Fund 225
Barstow Fire Protection District Revenues - Fund 225
The BFPD’s current fiscal year budget projects revenues of $6,386,100, with actual revenues received of $4,302,326 through January 2025. Due to the devastation of the Line Fire, and the contribution of the BFPD men and women during this event, the strike team is slated to receive an additional $300,000 to offset their time this fiscal year. Property tax revenues collections are expected to maintain the original estimate at $4,100,000 this year with $2,364,949 received through January 2025.

FISCAL IMPACT:

The net budgetary adjustments in estimated revenues and appropriations in the General Fund results in an estimated increase in appropriations of $891,857 at year end on a combined basis.

RECOMMENDED ACTION:

Staff recommends that the City Council / Fire Board approve the budget adjustments and related transfers within the Budget Adjustments contained within the "Exhibit A” as discussed herein. 17 Packet Pg. 389

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
100.406.210.120 Revenue Sales & Use Tax General Fund $ 8,500,000 $ (644,905) $ 7,855,095 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.431.111.114 Revenue Supplemental Tax -
Current Year General Fund $ 30,000 $ (5,200) $ 24,800 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.503.318.236 Revenue Re-Inspection Fees General Fund $ - $ 1,000 $ 1,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.503.318.237 Revenue Inspection Outside
Business Hours General Fund $ 6,500 $ 3,000 $ 9,500 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.503.318.238 Revenue Investigation Fees General Fund $ 3,000 $ (2,000) $ 1,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.503.318.239 Revenue Inspection Fees General Fund $ 3,000 $ 1,000 $ 4,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.509.325.298 Revenue Rental Inspection Services General Fund $ 55,000 $ 86,000 $ 141,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.510.410.310 Revenue County-Superior Court
Fines General Fund $ 20,000 $ (10,000) $ 10,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.510.410.312 Revenue PD Fines Collection General Fund $ 2,000 $ 11,000 $ 13,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.510.410.314 Revenue County-CVC Fines Post General Fund $ 40,000 $ 62,000 $ 102,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.511.420.331 Revenue Admin Lien Fines & Admin
Chgs General Fund $ 5,000 $ 9,500 $ 14,500 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.515.514.445 Revenue Harvey House Leases General Fund $ 20,000 $ 26,500 $ 46,500 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.515.514.447 Revenue Harvey House Facility
Rental General Fund $ 15,000 $ (7,000) $ 8,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.519.610.520 Revenue Motor Vehicle In Lieu General Fund $ 30,000 $ 11,000 $ 41,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.630.631.214 Revenue Indoor Kiddie Soccer General Fund $ - $ 4,500 $ 4,500 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.630.631.233 Revenue Adult Mens Soccer General Fund $ - $ 1,200 $ 1,200 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.630.631.236 Revenue 3/5/10K Run/Walks General Fund $ - $ 1,250 $ 1,250 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.630.631.237 Revenue Event Vendor Fee General Fund $ - $ 300 $ 300 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.630.636.102 Revenue Lessons General Fund $ - $ 600 $ 600 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.630.636.104 Revenue Snack Bar - Pool General Fund $ - $ 200 $ 200 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.640.200.201 Revenue Softball Mens Team
Registration General Fund $ - $ 5,100 $ 5,100 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.640.200.202 Revenue Softball Coed Team
Registration General Fund $ 1,500 $ 12,000 $ 13,500 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.640.200.204 Revenue T-Ball Registration General Fund $ - $ 2,950 $ 2,950 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.640.600.601 Revenue Sportspark Concessions General Fund $ - $ 6,000 $ 6,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.780.720.602 Revenue Cannabis Fees - Initial
Application General Fund $ - $ 20,000 $ 20,000 Adjustment Revenue Projection for FY 25Per Budget Analysis GENERAL FUND - 100

17.a
Packet Pg. 390 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
100.780.720.603 Revenue Cannabis Fees - Annual
Renewal General Fund $ 127,000 $ 201,000 $ 328,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.819.752.606 Revenue GF Proj Reimbursement
Cost General Fund $ - $ 20,000 $ 20,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.819.753.606 Revenue State Mandated Cost
Reimb/SB90 General Fund $ 20,000 $ 15,000 $ 35,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.819.784.910 Revenue Sale of Equipment General Fund $ 10,000 $ 10,000 $ 20,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.819.788.928 Revenue Harvey House Misc
Income General Fund $ 2,000 $ 7,000 $ 9,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.819.788.929 Revenue Reimbursements General Fund $ - $ 2,500 $ 2,500 Adjustment Revenue Projection for FY 25 Per Budget Analysis
100.819.788.934 Revenue National Opioids
Settlement General Fund $ 10,000 $ 62,500 $ 72,500 Adjustment Revenue Projection for FY 25Per Budget Analysis 100.819.788.935 Revenue IGSA - Hazardous Waste General Fund $ - $ 36,500 $ 36,500 Adjustment Revenue Projection for FY 25 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
-$49,505.00 $0.00
100.110.110.03.301 Expenditure Travel/Training Expenses City Council/General Fund $ 5,500 $ (5,000) $ 500 100.110.110.03.305 Expenditure Dues/Subs/Memberships City Council/General Fund $ 19,724 $ 14,000 $ 33,724 100.110.110.03.319 Expenditure CouncilMember City Council/General Fund $ 2,000 $ (2,000) $ - 100.110.110.03.321 Expenditure CouncilMember City Council/General Fund $ 2,000 $ (2,000) $ - 100.110.110.05.501 Expenditure Office Supplies City Council/General Fund $ 10,000 $ (8,000) $ 2,000 100.110.110.05.520 Expenditure Ads/Publications City Council/General Fund $ 5,500 $ (3,500) $ 2,000 100.110.110.06.630 Expenditure Fees/Services City Council/General Fund $ 75,000 $ (40,000) $ 35,000 Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$6,500.00
100.110.115.09.400 Expenditure Transfer to CIP Fund Transfers & Others / General Fund $ - $ 32,480 $ 32,480 Carryforward from FY 24 Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $32,480.00
100.110.120.01.101 Expenditure Salaries, Regular City Manager $ 601,500 $ (100,000) $ 501,500 Per Dept Request 100.110.120.01.109 Expenditure Insurance Offset City Manager $ 37,500 $ (9,000) $ 28,500 Per Dept Request 100.110.120.02.201 Expenditure Benefits - Retirement City Manager $ 125,600 $ (12,000) $ 113,600 Per Dept Request 100.110.120.03.301 Expenditure Travel/Training Expenses City Manager $ 21,200 $ (8,000) $ 13,200 Per Dept Request 100.110.120.06.627 Expenditure Professional Services
Legal City Manager $ - $ 11,500 $ 11,500 Per Dept Request 100.110.120.05.501 Expenditure Office Supplies City Manager $ 2,000 $ 8,000 $ 10,000 Per Dept Request GENERAL FUND - 100 (Continued)
GENERAL FUND - 100 TOTAL REVENUES Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $49,505.00
GENERAL FUND - CITY COUNCIL Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$6,500.00
GENERAL FUND - TRANSFERS & OTHERS Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $32,480.00

17.a
Packet Pg. 391 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.110.120.06.630 Expenditure Fees/Services City Manager $ 57,000 $ 110,000 $ 167,000 Per Dept Request 100.110.120.06.631 Expenditure Fees/Services - COVID-19 City Manager $ 42,000 $ 42,000 Per Dept Request Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $42,500.00
100.110.125.06.626 Expenditure Prof Serv. Legal City Attorney $ 150,000 $ 110,000 $ 260,000 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $110,000.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
100.110.130.01.108 Expenditure Salaries Casual Municipal Records / General Fund $ 18,000 $ (10,000) $ 8,000 BA from .101 for coverage 100.110.130.06.631 Expenditure Elections Municipal Records / General Fund $ 10,000 $ 5,000 $ 15,000 Reapprop. To Salaries Casual Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$5,000.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
100.110.132.04.401 Expenditure Communications City Clerk / General Fund $ 500 $ 200 $ 700 Reapprop. To Salaries Casual Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $200.00
100.110.160.03.301 Expenditure Travel/Training Expenses IT-Admin / General Fund $ 10,000 $ (2,000) $ 8,000 FY 24 Vacation Pay Outs 100.110.160.01.111 Expenditure Standby Basic IT-Admin / General Fund $ 12,000 $ 4,000 $ 16,000 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.110.160.05.525 Expenditure Technical Supplies IT-Admin / General Fund $ 18,000 $ (8,000) $ 10,000 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.110.160.06.612 Expenditure Repairs/Maintenance IT-Admin / General Fund $ 6,000 $ (4,000) $ 2,000 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.110.160.06.644 Expenditure IT Cost Allocation IT-Admin / General Fund $ 5,500 $ 9,000 $ 14,500 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$1,000.00
100.110.165.02.204 Expenditure Benefits - Unemployment Human Resources / General Fund $ - $ 20,000 $ 20,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.110.165.03.301 Expenditure Travel/Training Expenses Human Resources / General Fund $ 6,000 $ 4,000 $ 10,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.110.165.05.525 Expenditure Technical Supplies Human Resources / General Fund $ - $ 300 $ 300 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.110.165.06.624 Expenditure Prof Legal Svcs -
Settlement
Human Resources /
General Fund $ - $ 245,000 $ 245,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.110.165.06.626 Expenditure Prof Serv. Legal Human Resources / General Fund $ 50,000 $ 30,000 $ 80,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.110.165.06.630 Expenditure Fees/Services Human Resources / General Fund $ 140,000 $ (30,000) $ 110,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis GENERAL FUND - CITY MANAGER Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $42,500.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$5,000.00
GENERAL FUND - 100 (Continued)
GENERAL FUND - IT-ADMIN Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$1,000.00
GENERAL FUND - CITY ATTORNEY Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $110,000.00
GENERAL FUND - MUNICIPAL RECORDS Net Budget Change
Increase/(Decrease)
GENERAL FUND - CITY CLERK Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $200.00

17.a
Packet Pg. 392 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.110.165.06.632 Expenditure Personnel Recruitment
Costs
Human Resources /
General Fund $ 15,000 $ 7,000 $ 22,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $276,300.00
100.110.180.05.525 Expenditure Technical Supplies Cannabis Regulation/ General Fund $ 5,000 $ (2,500) $ 2,500 Reappropriate to Dispatcher Center Upgrade 100.110.180.06.630 Expenditure Fees/Services Cannabis Regulation/ General Fund $ 18,000 $ (10,000) $ 8,000 Reappropriate to Dispatcher Center Upgrade Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$12,500.00
100.120.210.01.103 Expenditure Overtime Finance/ General Fund $ 1,500 $ 5,000 $ 6,500 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.210.01.108 Expenditure Salaries Casual Finance/ General Fund $ - $ 9,010 $ 9,010 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.210.02.211 Expenditure Benefits-PARS Finance/ General Fund $ - $ 125 $ 125 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.210.03.301 Expenditure Travel/Training Expenses Finance/ General Fund $ 10,000 $ 4,500 $ 14,500 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.210.05.501 Expenditure Office Supplies Finance/ General Fund $ 5,000 $ 2,000 $ 7,000 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.210.06.630 Expenditure Fees/Services Finance/ General Fund $ 195,000 $ (22,800) $ 172,200 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.213.04.401 Expenditure Communication Finance/ General Fund $ 14,650 $ 4,000 $ 18,650 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.213.05.501 Expenditure Office Supplies Finance/ General Fund $ 43,000 $ 8,000 $ 51,000 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
100.120.213.05.525 Expenditure Technical Supplies Finance/ General Fund $ 1,000 $ 165 $ 1,165 Adjustment Expenditure Projection for FY 25 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $10,000.00
100.130.321.01.101 Expenditure Salaries, Regular Police Uniform / General Fund $ 3,930,100 $ (12,200) $ 3,917,900 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.321.03.301 Expenditure Travel/Training Expenses Police Uniform / General Fund $ - $ 5,500 $ 5,500 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.321.04.400 Expenditure CAL-ID Communications Police Uniform / General Fund $ 30,000 $ 5,500 $ 35,500 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.321.06.626 Expenditure Prof Serv. Legal Police Uniform / General Fund $ 75,000 $ 25,000 $ 100,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.321.06.630 Expenditure Fees/Services Police Uniform / General Fund $ - $ 6,700 $ 6,700 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.321.06.640 Expenditure IT Cost Allocation Police Uniform / General Fund $ 72,000 $ 20,000 $ 92,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.321.06.645 Expenditure Safety Equipment Police Uniform / General Fund $ - $ 1,000 $ 1,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis $0.00 $51,500.00
100.130.323.01.101 Expenditure Salaries, Regular Police Dispatch / General Fund $ 723,800 $ (500) $ 723,300 Projected Budget Expenditures for Remainder of FY 25 100.130.323.06.630 Expenditure Fees/Services Police Dispatch / General Fund $ 1,200 $ 500 $ 1,700 Projected Budget Expenditures for Remainder of FY 25 Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
GENERAL FUND - FINANCE Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $10,000.00
GENERAL FUND - HUMAN RESOURCES Net Budget Change
Increase/(Decrease)
GENERAL FUND - CANNABIS Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$12,500.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: $276,300.00
GENERAL FUND - POLICE DISPATCH Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: $51,500.00
GENERAL FUND - 100 (Continued)

17.a
Packet Pg. 393 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.130.324.01.101 Expenditure Salaries, Regular Police Administration / General Fund $ 451,700 $ (10,000) $ 441,700 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.01.108 Expenditure Salaries Casual Police Administration / General Fund $ - $ 6,000 $ 6,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.02.213 Expenditure Bilingual Services Police Administration / General Fund $ - $ 500 $ 500 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.05.501 Expenditure Office Supplies Police Administration / General Fund $ 5,500 $ 700 $ 6,200 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.130.324.06.630 Expenditure Fees/Services Police Administration / General Fund $ 1,200 $ 5,000 $ 6,200 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $2,200.00
100.130.350.01.101 Expenditure Salaries, Regular PD Animal Regulation/ General Fund $ - $ 40,000 $ 40,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.01.103 Expenditure Overtime PD Animal Regulation/ General Fund $ - $ 2,500 $ 2,500 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.01.109 Expenditure Insurance Offset PD Animal Regulation/ General Fund $ - $ 10,000 $ 10,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.02.201 Expenditure Benefits - Retirement PD Animal Regulation/ General Fund $ - $ 4,400 $ 4,400 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.02.202 Expenditure Benefits - Life Insurance PD Animal Regulation/ General Fund $ - $ 300 $ 300 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.02.207 Expenditure Benefits - Uniform
Allowance
PD Animal Regulation/
General Fund $ - $ 760 $ 760 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.02.208 Expenditure Benefits - Medicare PD Animal Regulation/ General Fund $ - $ 300 $ 300 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.02.214 Expenditure Benefits - State Disability Ins
PD Animal Regulation/
General Fund $ - $ 200 $ 200 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.03.301 Expenditure Travel/Training Expenses PD Animal Regulation/ General Fund $ - $ 3,000 $ 3,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.05.525 Expenditure Technical Supplies PD Animal Regulation/ General Fund $ 7,500 $ (2,000) $ 5,500 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.06.601 Expenditure Vehicle Fuel Cost PD Animal Regulation/ General Fund $ - $ 5,000 $ 5,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.06.630 Expenditure Fees/Services PD Animal Regulation/ General Fund $ 864,700 $ (50,000) $ 814,700 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.06.645 Expenditure Safety Equipment PD Animal Regulation/ General Fund $ - $ 1,500 $ 1,500 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.14.419 Expenditure Electricity PD Animal Regulation/ General Fund $ 35,000 $ (5,000) $ 30,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.24.440 Expenditure Natural Gas PD Animal Regulation/ General Fund $ 5,000 $ (2,000) $ 3,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.130.350.34.466 Expenditure Water PD Animal Regulation/ General Fund $ 20,000 $ (5,000) $ 15,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $3,960.00
100.140.425.34.464 Expenditure Water-Corp Yard Street Maintenance / General Fund $ 12,000 $ 2,200 $ 14,200 Repair to 3 Traffic Signal Lights Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $2,200.00
100.140.430.01.101 Expenditure Salaries, Regular Open Space Maint. / General Fund $ 516,400 $ (5,000) $ 511,400 Adjustment Expenditure Projection for FY 25Per Budget Analysis GENERAL FUND - POLICE ADMIN Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $2,200.00
GENERAL FUND - POLICE ANIMAL REGULATION Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $3,960.00
GENERAL FUND - TRAFFIC SIG & STREET LIGHTS Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $2,200.00
GENERAL FUND - 100 (Continued)

17.a
Packet Pg. 394 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.140.430.01.111 Expenditure Standby Basic Open Space Maint. / General Fund $ 2,000 $ 2,000 $ 4,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.140.430.02.211 Expenditure Benefits - PARS Open Space Maint. / General Fund $ - $ 200 $ 200 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.140.430.03.301 Expenditure Travel/Training Expenses Open Space Maint. / General Fund $ 24,800 $ (15,000) $ 9,800 Required California DriverLicense Training Course 100.140.430.05.525 Expenditure Technical Supplies Open Space Maint. / General Fund $ - $ 2,000 $ 2,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.140.430.06.620 Expenditure Rentals/Leases Open Space Maint. / General Fund $ 6,000 $ 10,000 $ 16,000 Adjustment Expenditure Projection for FY 25Per Budget Analysis 100.140.430.06.645 Expenditure Safety Equipment Open Space Maint. / General Fund $ 8,500 $ 5,000 $ 13,500 Adjustment Expenditure Projection for FY 25Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$800.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
100.140.435.01.108 Expenditure Salaries Casual Building Maintenance / General Fund $ 55,000 $ (40,000)
100.140.435.05.525 Expenditure Technical Supplies Building Maintenance / General Fund $ 58,700 $ 33,000 $ 91,700 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.140.435.34.466 Expenditure Water Building Maintenance / General Fund $ 31,000 $ 7,000 $ 38,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.150.505.05.520 Expenditure Ads/Publications Engineering / General Fund $ 3,500 $ 6,500 $ 10,000 BA + addt'l appropriation for Eng. Contract 100.150.505.06.630 Expenditure Fees/Services Engineering / General Fund $ 210,000 $ 105,000 $ 315,000 BA + addt'l appropriation for Eng. Contract 100.150.505.06.644 Expenditure IT Cost Allocation Engineering / General Fund $ 12,300 $ (12,300) $ - BA + addt'l appropriation for Eng. Contract Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $99,200.00
100.150.501.02.213 Expenditure Bilingual Services
Comm. Dev.

Administration /
General Fund
$ - $ 1,000 $ 1,000
Approved FY 24 MOU Increase and Addition of
Admin. Analyst (1), Admin. Asst. (1), and Office
Asst. (1)
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $1,000.00
100.150.511.02.213 Expenditure Bilingual Services Building & Safety / General Fund $ 6,700 $ 2,000 $ 8,700 Overtime Related to Utility InspectionsOutside of Business Hours 100.150.511.03.301 Expenditure Travel/Training Expenses Building & Safety / General Fund $ 5,000 $ 1,000 $ 6,000 Overtime Related to Utility InspectionsOutside of Business Hours Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $2,000.00
GENERAL FUND - OPEN SPACE MAINTENANCE Net Budget Change Increase/(Decrease)
GENERAL FUND - 100 (Continued)
GENERAL FUND - COMMUNITY DEVELOPMENT Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $1,000.00
GENERAL FUND - BUILDING & SAFETY Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$800.00
GENERAL FUND - BUILDING MAINTENANCE Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - ENGINEERING Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $99,200.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: $2,000.00
GENERAL FUND - 100 (Continued)

17.a
Packet Pg. 395 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.150.541.03.305 Expenditure Dues/Subs/Memberships Economic Development/ General Fund $ 4,350 $ 800 $ 5,150 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.150.541.07.746 Expenditure Marketing Economic Development/ General Fund $ 9,200 $ (2,000) $ 7,200 Adjustment Expenditure Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 -$1,200.00
100.150.542.07.765 Expenditure Christmas Tree Lighting Community Promotion / General Fund $ - $ 1,450 $ 1,450
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $1,450.00
100.150.543.06.630 Expenditure Fees/Services Harvey House Division $ - $ 1,500 $ 1,500 Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $1,500.00
100.160.630.03.301 Expenditure Travel/Training Expenses Parks & Recreation / General Fund $ 5,820 $ (1,000) $ 4,820 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.05.525 Expenditure Technical Supplies Parks & Recreation / General Fund $ - $ 250 $ 250 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.06.644 Expenditure Salaries Casual Parks & Recreation / General Fund $ 10,100 $ (2,000) $ 8,100 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.07.705 Expenditure Losses/Claims Parks & Recreation / General Fund $ - $ 112 $ 112 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.07.743 Expenditure Customer Refunds Parks & Recreation / General Fund $ - $ 4,800 $ 4,800 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.14.419 Expenditure Electricity-Fogelsong Park Parks & Recreation / General Fund $ 35,000 $ 12,450 $ 47,450
100.160.630.14.422 Expenditure Electricity-Jasper Park Parks & Recreation / General Fund $ 900 $ 700 $ 1,600
100.160.630.24.440 Expenditure Natural Gas-Jasper Park Parks & Recreation / General Fund $ 500 $ 2,000 $ 2,500
100.160.630.34.466 Expenditure Water-Foglesong Park Parks & Recreation / General Fund $ 130,000 $ 9,000 $ 139,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.467 Expenditure Water-Lillian Park Parks & Recreation / General Fund $ 46,000 $ 13,000 $ 59,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.468 Expenditure Water-Sturnacle Park Parks & Recreation / General Fund $ 31,000 $ 13,000 $ 44,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.469 Expenditure Water-Jasper Park Parks & Recreation / General Fund $ 27,000 $ 15,800 $ 42,800 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.471 Expenditure Water-Panamint Park Parks & Recreation / General Fund $ 18,000 $ 14,000 $ 32,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.472 Expenditure Water-Soccer Fields Parks & Recreation / General Fund $ 60,000 $ 22,250 $ 82,250 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.474 Expenditure Water-Stringham Park Parks & Recreation / General Fund $ 83,000 $ 26,000 $ 109,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.477 Expenditure Water-Dana Park Parks & Recreation / General Fund $ 18,000 $ 90,000 $ 108,000 Adjustment Expenditure Projection for FY 24Per Budget Analysis 100.160.630.34.473 Expenditure Water-Barstow Heights Parks & Recreation / General Fund $ 18,000 $ 12,200 $ 30,200 Anticipated FY 24 Expenditures Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $232,562.00
GENERAL FUND - COMMUNITY PROMOTION Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $1,450.00
GENERAL FUND - PARKS & RECREATION Net Budget Change
Increase/(Decrease)
GENERAL FUND - ECONOMIC DEVELOPMENT Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$1,200.00
GENERAL FUND - HARVEY HOUSE Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $1,500.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: $232,562.00
GENERAL FUND - 100 (Continued)

17.a
Packet Pg. 396 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 100.160.636.05.525 Expenditure Technical Supplies Henderson Pool Division $ - $ 1,000 $ 1,000 100.160.636.06.645 Expenditure Safety Equipment Henderson Pool Division $ 2,000 $ (1,000) $ 1,000 Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $0.00
100.160.640.05.525 Expenditure Office Supplies Sportspark / General Fund $ - $ 250 $ 250
100.160.640.06.612 Expenditure Repairs/Maintenance Sportspark / General Fund $ - $ 250 $ 250 Anticipated FY 24 Expenditures Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $500.00
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
-$49,505.00 $842,352.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
102.406.210.120 Revenue Measure Q Tax General Fund
(Measure Q) $ 10,100,000 $ (700,000) $ 9,400,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 102.130.321.01.111 Expenditure Standby Basic Police Uniform / General Fund (Measure Q) $ 10,000 $ 9,300 $ 19,300 Anticipated FY 24 Expenditures Per Budget Analysis 102.130.321.03.301 Expenditure Travel/Training Expenses Police Uniform / Measure Q $ 51,918 $ 500 $ 52,418 Transport Services
102.130.321.06.608 Expenditure Vehicle Maintenance Cost Police Uniform / Measure Q $ 50,000 $ 8,000 $ 58,000 Transport Services
102.130.321.06.630 Expenditure Fees/Services Police Uniform / Measure Q $ 229,200 $ 12,000 $ 241,200 Transport Services 102.130.323.08.801 Expenditure Dispatch Center Upgrade Police Dispatch / General Fund (Measure Q) $ - $ 2,600 $ 2,600 Approved FY 24 MOU Increase 102.130.324.01.101 Expenditure Salaries, Regular Police Admin / General Fund (Measure Q) $ 61,000 $ 22,720 $ 83,720 Approved FY 24 MOU Increase 102.140.430.34.474 Expenditure Muriel @ Broadway
Irrigation
Open Spaces / General
Fund (Measure Q) $ 3,000 $ 1,000 $ 4,000 Vacation Leave Pay Out (To Date) 102.140.430.34.467 Expenditure Water-City Proj Areas Open Spaces / General Fund (Measure Q) $ 25,000 $ 4,100 $ 29,100 Vacation Leave Pay Out (To Date) 102.140.440.06.601 Expenditure Vehicle Fuel Cost Fleet / General Fund (Measure Q) $ 9,000 $ 1,500 $ 10,500 Vacation Leave Pay Out (To Date) 102.140.440.06.608 Expenditure Vehicle Maintenance Cost Fleet Maint. / General Fund (Measure Q) $ 9,000 $ 4,500 $ 13,500 Approved FY 24 MOU Increase 102.160.630.06.630 Expenditure Fees/Services Parks & Recreation / General Fund (Measure Q) $ 13,500 $ 4,500 $ 18,000 Approved FY 24 MOU Increase 102.160.640.34.402 Expenditure Water-2800 Guadalupe-A Sportspark / General Fund (Measure Q) $ 52,000 $ 26,200 $ 78,200 Approved FY 24 MOU Increase 102.160.640.34.403 Expenditure Water-2800 Guadalupe-B Sportspark / General Fund (Measure Q) $ 50,000 $ 30,000 $ 80,000 Approved FY 24 MOU Increase GENERAL FUND - 100 (ALL DIVISIONS) Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $891,857.00
MEASURE Q (GENERAL FUND) - 102
GENERAL FUND - SPORTSPARK Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $500.00
GENERAL FUND - HENDERSON POOL Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $0.00
GENERAL FUND - 100 (Continued)

17.a
Packet Pg. 397 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 102.160.640.34.404 Expenditure Water-2800 Guadalupe-C Sportspark / General Fund (Measure Q) $ 3,500 $ 2,000 $ 5,500 Approved FY 24 MOU Increase 102.160.640.34.405 Expenditure Water-2800 Guadalupe-D Sportspark / General Fund (Measure Q) $ 44,000 $ 20,750 $ 64,750 Approved FY 24 MOU Increase 102.225.225.08.807 Expenditure Pierce Enforcer PUC
Pumper & Brush Truck Fire / Measure Q $ 239,890 $ 1,355,000 $ 1,594,890 Increase to Transfer Due to Increase in Expenditures in Fire 103 ( Measure Q) Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
-$700,000.00 $1,504,670.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
209.209.209.08.822 Expenditure Pavement Management
Program Measure I 2010/2040 $ - $ 52,000 $ 52,000 Adjust Per Final FY 22 Expenditures 209.209.709.09.400 Expenditure Transfer to CIP Fund Measure I 2010/2040 $ - $ 1,607,320 $ 1,607,320 Adjust Per Final FY 22 Expenditures Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $1,607,320.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
211.211.211.09.400 Expenditure Transfer to CIP Fund SB1 - RMRA $ - $ - $ 1,219,788 $ - Adjustment Revenue Projection for FY 24
Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$0.00 $1,219,788.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
215.615.115.712 Revenue N Barstow ADA
Infrastructure Imp
CDBG/Comm Dev Block
Grant $ - $ 513,914 $ 513,914 Adjustment Revenue Projection for FY 24Per Budget Analysis 215.615.115.716 Revenue CDBG Cora Harper HVAC
Replacement
CDBG/Comm Dev Block
Grant $ - $ 218,743 $ 218,743 Adjustment Revenue Projection for FY 24Per Budget Analysis 215.215.215.07.713 Expenditure Total Restoration ChurchPublic Service CDBG/Comm Dev Block
Grant $ - $ 11,000 $ 11,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 215.215.215.09.400 Expenditure Transfer to CIP Fund CDBG/Comm Dev Block Grant $ - $ 468,727 $ 468,727 Adjustment Revenue Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$1,212,384.00 $0.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
217.615.116.653 Revenue 2021 PD Homeland Sec
Grant Grants-Reimbursable $ - $ 15,241 $ 15,241 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.116.671 Revenue No 1st Ave Bridge -
Mojave River-Fed Funds Grants-Reimbursable $ - $ 39,120 $ 39,120 Adjustment Revenue Projection for FY 25Per Budget Analysis GENERAL FUND - 102 (MEASURE Q) (All Div Exc. Fire) Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $2,204,670.00

SPECIAL REVENUE FUNDS
MEASURE I-2010/2040
COVID - 19 / 202 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $1,607,320.00
GRANTS REIMBURSABLE - 217
SB1-RMRA - 211
SB1-RMRA - 211 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $1,219,788.00
CDBG - 215
CDBG - 215 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$1,212,384.00
MEASURE Q (GENERAL FUND) - 102

17.a
Packet Pg. 398 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 217.615.116.673 Revenue No 1st Ave Bridge Over
BNSF-PS&E 88.53 Grants-Reimbursable $ - $ 91,904 $ 91,904 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.116.674 Revenue No 1st Ave Bridge Row Grants-Reimbursable $ - $ 6,521,590 $ 6,521,590 Adjustment Revenue Projection for FY 25 Per Budget Analysis
217.615.116.675 Revenue No 1st Ave Bridge BNSF
ROW CPUC Grants-Reimbursable $ - $ 2,105,999 $ 2,105,999 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.116.678 Revenue HSIP - Rimrock/Barstow
Rd Grants-Reimbursable $ - $ 173,232 $ 173,232 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.116.679 Revenue CHP-Cannabis Tax Fund
Grant Grants-Reimbursable $ - $ 1,010 $ 1,010 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.116.680 Revenue HSIPLN - 5298(028) Main
& Barstow Grants-Reimbursable $ - $ 708,119 $ 708,119 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.116.681 Revenue ECRG - Old Golf Site
Rehab Grants-Reimbursable $ - $ 16,440 $ 16,440 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.116.682 Revenue ECRG - Business Park/Old
Hospital Grants-Reimbursable $ - $ 34,850 $ 34,850 Adjustment Revenue Projection for FY 25Per Budget Analysis 217.615.166.622 Revenue CalOES Jumpstart Grant Grants-Reimbursable $ - $ 732,000 $ 732,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
217.217.217.07.746 Expenditure CalOES Jumpstart Grant Grants-Reimbursable $ - $ 732,000 $ 732,000 CCTV Camera Package (Police) 217.217.217.07.749 Expenditure ECRG - Old Golf Site
Rehab Grants-Reimbursable $ - $ 37,961 $ 37,961 CCTV Camera Package (Police) 217.217.217.07.750 Expenditure ECRG - Old Hospital &
Business Park Rehab Grants-Reimbursable $ - $ 20,100 $ 20,100 CCTV Camera Package (Police) 217.217.217.09.400 Expenditure Transfer to CIP Fund Grants-Reimbursable $ - $ 9,612,195 $ 9,612,195 CCTV Camera Package (Police) Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$10,439,505.00 $10,402,256.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
218.615.116.604 Revenue Cal Home Grant Reuse Grants - Prefunded $ - $ 87,044 $ 87,044 Adjustment Revenue Projection for FY 25 Per Budget Analysis
218.615.116.627 Revenue 2019 JAG Grant Grants - Prefunded $ - $ 632 $ 632 Adjustment Revenue Projection for FY 25 Per Budget Analysis
218.615.116.635 Revenue FY22/23 Officer Wellness
& Mental Health Grants - Prefunded $ - $ 19,845 $ 19,845 Adjustment Revenue Projection for FY 25Per Budget Analysis 218.615.116.637 Revenue 2021 JAG Grant Grants - Prefunded $ - $ 7,634 $ 7,634 Adjustment Revenue Projection for FY 25 Per Budget Analysis
218.615.116.638 Revenue 2022 JAG Grant Grants - Prefunded $ - $ 20,252 $ 20,252 Adjustment Revenue Projection for FY 25 Per Budget Analysis
218.615.116.639 Revenue 2023 JAG Grant Grants - Prefunded $ - $ 21,813 $ 21,813 Adjustment Revenue Projection for FY 25 Per Budget Analysis
218.218.218.07.753 Expenditure FY22/23 Officer Wellness & Mental Health Prefunded Grants $ 11,000 $ 1,000 $ 12,000 SB 1383 Program Implementation Costs Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$157,220.00 $1,000.00
GRANTS REIMBURSABLE - 217 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$37,249.00
GRANTS PREFUNDED - 218
GRANTS PREFUNDED - 218 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$156,220.00
GRANTS REIMBURSABLE - 217 (Continued)

17.a
Packet Pg. 399 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS 219.600.101.022 Revenue Frontline Law
Enforcement Allocation COPS / 219 $ - $ 95,000 $ 95,000 Adjustment Revenue Projection for FY 25Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$95,000.00 $0.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
225.506.322.296 Revenue Impact Fees Barstow Fire
Protection District $ - $ 5,000 $ 5,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 225.819.794.912 Revenue Strike Team
Reimbursment
Barstow Fire
Protection District $ - $ 311,200 $ 311,200 Adjustment Revenue Projection for FY 24Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$316,200.00 $0.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
230.819.788.920 Revenue Miscellaneous Income Odessa Water District $ - $ 4,000 $ 4,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$4,000.00 $0.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
400.806.600.24.100 Expenditure Transfer In - General Fund Capital Projects $ 41,728 $ (9,247) $ 41,728 Adjustment Revenue Projection for FY 25 Per Budget Analysis
400.900.820.100 Revenue Transfer In - General Fund Capital Projects $ - $ 417,170 $ 417,170 Adjustment Revenue Projection for FY 25 Per Budget Analysis
400.900.820.215 Revenue Transfer In - Grants
Reimburseable Capital Projects $ - $ 687,470 $ 687,470 Adjustment Revenue Projection for FY 25Per Budget Analysis 400.900.820.217 Revenue Transfer In - Grants
Reimburseable Capital Projects $ - $ 9,612,195 $ 9,612,195 Adjustment Revenue Projection for FY 25Per Budget Analysis 400.900.820.211 Revenue Transfer In - Development
Fund Capital Projects $ - $ 1,219,788 $ 1,219,788 Adjustment Revenue Projection for FY 25Per Budget Analysis 400.900.820.425 Revenue Transfer In - Development
Fund Capital Projects $ - $ 283,473 $ 283,473 Adjustment Revenue Projection for FY 25Per Budget Analysis 400.900.820.709 Revenue Transfer In - Measure I
Regional Capital Projects $ - $ 1,607,320 $ 1,607,320 Adjustment Revenue Projection for FY 25Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$13,827,416.05 -$9,247.00
PUBLIC SAFETY COPS PROGRAM - 219 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$95,000.00
PUBLIC SAFETY COPS PROGRAM - 219
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$13,836,663.05

BARSTOW FIRE PROTECTION DISTRICT
BARSTOW FIRE PROTECTION DISTRICT - 225
BARSTOW FIRE PROTECTION DISTRICT - 225 Net Budget Change Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$316,200.00
ODESSA WATER DIST - 230
ODESSA WATER DIST - 230 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$4,000.00
CAPITAL PROJECTS FUND - 400
DEVELOPMENT FUND - 425 Net Budget Change
Increase/(Decrease)

17.a
Packet Pg. 400 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
425.515.115.600 Revenue Law Enforcement Impact
Dev Fee Development Fund $ - $ 300 $ 300.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.515.115.601 Revenue Street Signal Bridges Dev
Impact Fee Development Fund $ - $ 3,500 $ 3,500.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.515.115.602 Revenue Storm Drain Dev Impact
Fee Development Fund $ - $ 1,250 $ 1,250.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.515.115.603 Revenue General Facilities Dev
Impact Fee Development Fund $ - $ 425 $ 425.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.515.115.604 Revenue Public Meeting Dev
Impact Fee Development Fund $ - $ 1,400 $ 1,400.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.515.115.605 Revenue Parks/Open Spaces Dev
Impact Fee Development Fund $ - $ 6,200 $ 6,200.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.515.115.606 Revenue Aquatic Facilities Dev
Impact Fee Development Fund $ - $ 1,000 $ 1,000.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.515.115.607 Revenue Development Fee - Fire
Dept Development Fund $ - $ 300 $ 300.00 Adjustment Revenue Projection for FY 25Per Budget Analysis 425.425.425.09.400 Revenue Transfer to CIP Development Fund $ - $ - $ 283,473 $ - Adjustment Revenue Projection for FY 25
Per Budget Analysis
Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$14,375.00 $283,473.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
605.709.135.804 Revenue Misc Services WWTP / Wastewater $ - $ 2,500 $ 2,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
605.709.140.802 Revenue Sewer Fee Penalty &
Interest WWTP / Wastewater $ - $ 7,000 $ 7,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 605.709.140.803 Revenue Munis - Sewer Penalty &
Interest WWTP / Wastewater $ 100,000 $ 6,000 $ 106,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 605.709.140.818 Revenue Liens - Sewer Penalty &
Interest WWTP / Wastewater $ 4,000 $ 28,150 $ 32,150 Adjustment Revenue Projection for FY 24Per Budget Analysis 605.710.120.619 Revenue Sewer Connections WWTP / Wastewater $ 10,000 $ 3,500 $ 13,500 Adjustment Revenue Projection for FY 24 Per Budget Analysis
605.805.785.910 Revenue Lien/Release/CO/Prop
Chg Fees WWTP / Wastewater $ 2,000 $ 3,000 $ 5,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 605.605.601.01.110 Expenditure Overtime-Special Event WW Plant Operations / Wastewater $ - $ 900 $ 900 Adjustment Revenue Projection for FY 25Per Budget Analysis 605.605.601.0.110 Expenditure Standby Basic WW Plant Operations / Wastewater $ 13,800 $ 3,800 $ 17,600 Adjustment Revenue Projection for FY 25Per Budget Analysis 605.605.601.06.620 Expenditure Rentals/Leases WW Plant Operations / Wastewater $ 11,000 $ 8,000 $ 19,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 605.605.601.06.630 Expenditure Fees/Services WW Plant Operations / Wastewater $ 568,698 $ (70,300) $ 498,398 Adjustment Revenue Projection for FY 25Per Budget Analysis 605.605.601.06.631 Expenditure Merchant Fees WW Plant Operations / Wastewater $ 50,000 $ 40,000 $ 90,000 Adjustment Revenue Projection for FY 25Per Budget Analysis 605.605.601.08.837 Expenditure Equipment WW Plant Operations / Wastewater $ - $ 3,600 $ 3,600 Adjustment Revenue Projection for FY 25Per Budget Analysis 605.605.601.08.868 Expenditure CCTV Van WW Plant Operations / Wastewater $ 400,000 $ 14,000 $ 414,000 Adjustment Revenue Projection for FY 25Per Budget Analysis

ENTERPRISE FUNDS
WASTEWATER RECLAMATION - 605
DEVELOPMENT FUND - 425 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: $269,098.00
DEVELOPMENT FUND - 425

17.a
Packet Pg. 401 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget

CITY OF BARSTOW
FY 2025 MID-YEAR BUDGET REVIEW / BUDGET ADJUSTMENT REQUESTS Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$50,150.00 $0.00
Account Number Account Type Account Description Division / Fund 2024/2025 Budget
Increase/(Decrease)
Revenue Budget
Increase/(Decrease)
Expenditure Budget
Adjusted FY 24/25
Budget Justification
650.708.150.803 Revenue Hauler Revenue Solid Waste/Solid Waste $ - $ 336,000 $ 336,000 Adjustment Revenue Projection for FY 25 Per Budget Analysis
650.708.150.809 Revenue Trash Penalty & Interest Solid Waste/Solid Waste $ 500 $ 7,000 $ 7,500 Adjustment Revenue Projection for FY 25 Per Budget Analysis
650.708.150.815 Revenue Munis - Trash Penalty &
Interest Solid Waste/Solid Waste $ 105,000 $ 11,000 $ 116,000 Adjustment Revenue Projection for FY 24Per Budget Analysis 650.708.150.818 Revenue Liens - Trash Disposal
Penalty & Interest Solid Waste/Solid Waste $ 10,000 $ 23,500 $ 33,500 Adjustment Revenue Projection for FY 24Per Budget Analysis 650.819.778.639 Revenue CWMP Bond Revenue Solid Waste/Solid Waste $ 18,500 $ 30,000 $ 48,500 Adjustment Revenue Projection for FY 25 Per Budget Analysis
650.650.650.06.631 Expenditure Merchant Fees Solid Waste/Solid Waste $ 55,000 $ 40,000 $ 95,000 Adjustment Expenditure Projection for FY 24 Per Budget Analysis
650.650.650.06.638 Expenditure Subsidy Hauler Solid Waste/Solid Waste $ - $ 3,000 $ 3,000 Anticipated FY 24 Expenditures Per Budget Analysis Revenues
Increase/(Decrease)
Expenditures
Increase/(Decrease)
$407,500.00 $43,000.00
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$50,150.00
SOLID WASTE - 650
ENTERPRISE FUNDS (Continued)
SOLID WASTE - 650 Net Budget Change
Increase/(Decrease)
TOTAL REQUESTED BUDGET ADJUSTMENTS: -$364,500.00
WASTEWATER RECLAMATION - 605 Net Budget Change
Increase/(Decrease)

17.a
Packet Pg. 402 Attachment: WORKING FY 24 Proposed Budget Adjustments Sch (5951 : FY 2024-25 Mid-Year Budget Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Manager Department
Rochelle Clayton
Other
Doc ID: 5947

AGENDA ITEM
AGENDA MATTER:

OPPOSITION TO SENATE BILL 79 (SB 79)
EXECUTIVE SUMMARY:

SB 79, introduced by Senator Wiener, requires cities to administratively approve high-density residential projects-up to seven stories-near public transit stops, regardless of local zoning codes. The bill significantly limits the use of local development standards and grants transit agencies full land-use authority over residential and commercial development on property they own or lease, without any requirement that developers build housing, let alone affordable housing.

The League of California Cities (Cal Cities) has issued an action alert urging opposition to SB 79 due to its potential negative impacts on local jurisdictions, including the erosion of local control, disregard for mandated housing elements, and lack of community engagement in development decisions.

DISCUSSION:

1. Erosion of Local Control
SB 79 overrides state-mandated local housing elements by forcing cities to approve transit-oriented development projects near specified transit stops up to seven stories high and a density of 120 homes per acre-without consideration of community needs, environmental review, or public input.

2. Unlimited Authority for Transit Agencies
SB 79 grants transit agencies:
 Unlimited land-use authority on property they own or have a permanent easement, regardless of distance from a transit stop.
 Power to determine all aspects of residential and commercial development, including height, density, and design, with no regard for local zoning or planning.  The ability to develop 100% commercial projects, even at transit stops, without providing a single new home.

3. Lack of Affordable Housing Requirements
Despite claims that SB 79 will address California’s housing crisis, the bill does not require developers to build any residential units, let alone affordable housing. This could lead to increased commercial development near transit hubs without solving housing shortages.

4. Environmental and Infrastructure Concerns
By allowing development without local oversight or environmental review, SB 79 raises significant concerns regarding traffic congestion, infrastructure strain, and potential displacement of existing communities. Cities must retain the ability to balance growth with sustainability and infrastructure capacity.
18 Packet Pg. 403
Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Manager Department
Rochelle Clayton
Other
Doc ID: 5947

AGENDA ITEM
For the reasons stated above, staff strongly recommends that the City Council oppose SB 79. Preserving local control over land use and zoning decisions is essential to ensuring that growth occurs in a way that aligns with community needs.

ATTACHMENTS:

1. Cal Cities Opposition Letter

2. Bill Text and Analysis
FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Staff recommends that the City Council direct staff to communicate the City's opposition to State Legislators, the League of California Cities (Cal Cities), and other relevant stakeholders. 18 Packet Pg. 404
1400 K Street, Suite 400, Sacramento, CA 95814 • 916.658.8200 • calcities.org March 26, 2025
The Honorable Scott Wiener
Senator, California State Senate
1021 O St, Suite 8620
Sacramento, CA 95814
RE: SB 79 (Wiener) Transit-oriented Development
Notice of Opposition
Dear Senator Scott Wiener,
The League of California Cities writes to express our strong opposition to your SB 79 (Wiener), which would disregard state-certified housing elements and bestow land use authority to transit agencies without any requirement that developers build housing, let alone affordable housing.

SB 79 doubles down on the recent trend of the state overriding its own mandated local housing elements. This latest overreaching effort forces cities to approve transit-oriented development projects near specified transit stops — up to seven stories high and a density of 120 homes per acre — without regard to the community's needs, environmental review, or public input.

Most alarmingly, SB 79 defies cities’ general plans and provides transit agencies unlimited land use authority on property they own or have a permanent easement, regardless of the distance from a transit stop. Transit agencies would have the power to determine all aspects of the development including height, density, and design, without any regard to local zoning or planning.

This broad new authority applies to both residential and commercial development. Transit agencies could develop 100% commercial projects — even at transit stops — and not provide a single new home, while simultaneously making the argument that more housing must be constructed around transit stops.

Cal Cities appreciates and respects your desire to pursue a housing production proposal.

However, as currently drafted, SB 79 will not spur much-needed housing construction in a manner that supports local flexibility, decision-making, and community input. State-driven ministerial or byright housing approval processes fail to recognize the extensive public engagement associated with developing and adopting zoning ordinances and housing elements.

California will never produce the number of homes needed with an increasingly state-driven, byright housing approval process. What we really need is a sustainable state investment that matches the scale of this decades-in-the-making crisis. For these reasons, Cal Cities opposes SB

79. Please do not hesitate to contact me to discuss this in greater detail at (916) 658-8264.

Sincerely,
Jason Rhine, Senior Director, Legislative Affairs

18.a
Packet Pg. 405 Attachment: SB 79 (Wiener) TOD Oppose Letter 3 25 25 Final (5947 : Opposition to Senate Bill 79 (SB 79)) Cal Cities Action Alert
OPPOSE
SB 79 (Wiener) Transit-oriented development.

Action requested: OPPOSE SB 79 (Wiener) Transit-oriented Development. SB 79 has not yet been set for hearing but will be heard in the Senate Housing Committee and Senate Local Government Committee in the next few weeks. Opposition letters should be sent ASAP to both committees in order to get reflected in the committee analyses.

What the bill does: Requires cities to ministerially approve higher-density residential projects — up to 7 stories — near public transit stops, regardless of zoning codes. SB 79 limits the use of local development standards and allows transit agencies full land-use authority over residential and commercial development on property they own or lease, without any requirement that developers build housing, let alone affordable housing.

Why this is important to Cal Cities members: SB 79 overrides the state’s own mandated local housing elements by forcing cities to approve transit-oriented development projects near specified transit stops — up to seven stories high and a density of 120 homes per acre — without regard to the community's needs, environmental review, or public input. SB 79 provides transit agencies:
 Unlimited land use authority on property they own or have a permanent easement, regardless of the distance from a transit stop.
 Power to determine all aspects of residential and commercial development including height, density, and design, without any regard to local zoning or planning.  Ability to develop 100% commercial projects, even at transit stops, and not provide a single new home.

Links and attachments: Cal Cities SB 79 opposition letter; sample city letter Where to send letter: See sample city letter for legislative portal link information. Send copy to [email protected], and RPAM email.

Questions? RPAM or Jason Rhine, Senior Director, Legislative Affairs, [email protected]

18.b
Packet Pg. 406 Attachment: Action Alert SB 79 Oppose (1) (5947 : Opposition to Senate Bill 79 (SB 79))

Barstow City CouncilApril 7, 2025

Barstow City Council
April 7, 2025