Agenda packet — Barstow City Council, April 7, 2025 (part 1 of 2)

BARSTOW CITY COUNCIL/ODESSA WATER/BFPD

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
APRIL 7, 2025
5:00 PM
(HANDICAPPED ACCESSIBLE)
AGENDA

JOINT SPECIAL MEETING
Agenda-April 7, 2025

Page 1 of 6 ends

MAYOR
Timothy R. Silva

COUNCILMEMBERS
Carmen M. Hernandez
James M. Noble
Barbara Mae Rose
John “Tex” Williams

ELECTED CITY CLERK
Andrea Flores

ELECTED CITY TREASURER
Michael Lewis

PLANNING COMMISSIONERS
Juanantonio DeLucas
Andrew Ziemer
Beatrice Lint
Paul Niemeyer
Ted Weasma

BARSTOW FIRE PROTECTION

DISTRICT
A Subsidiary District of the City of
Barstow
Timothy R. Silva
Carmen M. Hernandez
James M. Noble
Barbara Mae Rose
John “Tex” Williams
CALL TO ORDER - CLOSED SESSION 5:00PM
PLEDGE OF ALLEGIANCE:

ROLL CALL:
 Council Member Carmen Hernandez
 Council Member James Noble
 Council Member John “Tex” Williams
 Mayor Pro Tem Barbara Rose
 Mayor Timothy Silva
PARTICIPATION IS INVITED: IF YOU WISH TO BE HEARD ON ANY

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

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

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

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

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

Agenda-April 7, 2025

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

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

PUBLIC COMMENT - CLOSED SESSION:

CLOSED SESSION AGENDA ITEMS:

1. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Pursuant to Government Code Section 54956.9(d)(2) & (e)(1), a point has been reached where, in the opinion of the City Council, on the advice of its legal counsel, based on the belowdescribed existing facts and circumstances, there is a significant exposure to litigation against the City. Facts and circumstances that might result in litigation but which the City believes are not yet known to potential plaintiff or plaintiffs. (Government Code Section 54956.9(e)(1)) Number of Potential Cases: 1

2. CONFERENCE WITH LABOR NEGOTIATORS
(Gov. Code § 54957.6)
City & District Negotiators: City Manager/District Manager Rochelle Clayton Employees: All Unrepresented Employees

3. PUBLIC EMPLOYEE APPOINTMENT
(Government Code Section 54957)
Position Title: Assistant City Manager
REPORT OF CLOSED SESSION:

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

INVOCATION: Dean and John-Paul Barela
PLEDGE OF ALLEGIANCE:

ROLL CALL:
 Council Member Carmen Hernandez
 Council Member James Noble
 Council Member John “Tex” Williams
 Mayor Pro Tem Barbara Rose
 Mayor Timothy R. Silva
PARTICIPATION IS INVITED: IF YOU WISH TO BE HEARD ON ANY ITEM ON THE AGENDA INCLUDING

ANY ITEM ON THE CONSENT CALENDAR, PLEASE SO INDICATE BY FILLING OUT A SPEAKER

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

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

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

Agenda-April 7, 2025

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

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

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

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

PRESENTATIONS:

4. CERTIFICATE OF ACHIEVEMENT TO DEAN AND JOHN-PAUL BARELA Recommended Action:

Presentation only.

5. CERTIFICATE OF APPRECIATION TO GILBERT AND YVONNE MALDONADO Recommended Action:

Presentation only.

6. PRESENTATION FROM PERMA TO THE CITY OF BARSTOW
Recommended Action:

Presentation only.

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

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

MINUTES ALL AGENCIES:

7. MINUTES REGULAR MEETING - FEBRUARY 18, 2025, AT 6:00 P.M.

Recommended Action:

Approve minutes as presented.

8. MINUTES JOINT SPECIAL MEETING - MARCH 3, 2025, AT 6:00 P.M.

Recommended Action:

Approve minutes as presented.

9. MINUTES REGULAR MEETING - MARCH 17, 2025, AT 5:30 P.M.

Recommended Action:

Approve minutes as presented.

ACCOUNTS PAYABLE ALL AGENCIES:

10. RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
Recommended Action:

Approve and ratify expenses, as audited, checks #98571-98991 totaling $9,810,141.42 and wires #1098-1115 totaling $717,774.90, per the Agency breakdown below:

City: $10,221,656.69
Fire: $306,259.53
Successor Agency: $0.00
Agenda-April 7, 2025

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Grand Total: $10,527,916.32
CITY COUNCIL:

11. APPROVAL FOR MAYOR SILVA TO TRAVEL TO THE CITY COUNTY 2025 CONFERENCE IN

LAKE ARROWHEAD, CA
Recommended Action:

Approve travel for Mayor Silva to attend the City-County Conference in Lake Arrowhead scheduled for May 08 - 09, 2025.

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

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

PUBLIC HEARINGS:

BUSINESS / ACTION ITEMS:

CITY COUNCIL:

12. COMMUNITY PROMOTIONAL FUND APPLICATION FROM HIGH DESERT JUNIOR

SHOOTERS
Recommended Action:

Approve Community Promotional Fund of in-kind donation in the amount of $1,050 for waiver of fees for the use of the Cora Harper Center.

13. APPOINTMENT OF MEASURE Q RESIDENT OVERSIGHT COMMISSIONERS - AT-LARGE, DISTRICTS 2, 3, AND 4
Recommended Action:

That the City Council appoint the following individuals to the Resident Oversight Commission:

District 2 Samantha Ryan
District 3 Ben Rosenberg
District 4 Council Member Williams, is requesting Council direction.

At-Large Sonia Compton - Reay

14. CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2024
Recommended Action:

Staff recommends the City Council take the following action:

1. Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2024.

15. ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024
Recommended Action:

Staff recommends the following action:

1. Receive and file the Odessa Water District’s Basic Financial Statements for the year ended June 30, 2024.

16. BARSTOW FIRE PROTECTION DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024
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.

Agenda-April 7, 2025

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

ADJUSTMENTS
Recommended Action:

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

18. OPPOSITION TO SENATE BILL 79 (SB 79)
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.

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

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

STAFF REPORTS:

PUBLIC SAFETY REPORTS:

COUNCIL COMMITTEE REPORTS:

BUSINESS OF THE COUNCIL:

ADJOURNMENT:

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

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

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

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

Posted on the 3RD day of April, 2025.

Agenda-April 7, 2025

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Approved:
________________________
Rochelle Clayton, City Manager
Joint Special Meeting CC/BFPD/Odesa/Harvey House
04/7/25 05:00:PM
Maribel Hernandez
Doc ID: 5946

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

None
RECOMMENDED ACTION:

Pursuant to Government Code Section 54956.9(d)(2) & (e)(1), a point has been reached where, in the opinion of the City Council, on the advice of its legal counsel, based on the belowdescribed existing facts and circumstances, there is a significant exposure to litigation against the City. Facts and circumstances that might result in litigation but which the City believes are not yet known to potential plaintiff or plaintiffs. (Government Code Section 54956.9(e)(1)) Number of Potential Cases: 1
1 Packet Pg. 7
Joint Special Meeting CC/BFPD/Odesa/Harvey House
04/7/25 05:00:PM
Maribel Hernandez
Doc ID: 5944

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

CONFERENCE WITH LABOR NEGOTIATORS
EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

RECOMMENDED ACTION:
(Gov. Code § 54957.6)
City & District Negotiators: City Manager/District Manager Rochelle Clayton Employees: All Unrepresented Employees
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Joint Special Meeting CC/BFPD/Odesa/Harvey House
04/7/25 05:00:PM
Maribel Hernandez
Doc ID: 5945

CLOSED SESSION AGENDA ITEM
AGENDA MATTER:

PUBLIC EMPLOYEE APPOINTMENT
EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:

None.

RECOMMENDED ACTION:
(Government Code Section 54957)
Position Title: Assistant City Manager
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Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maribel Hernandez
Report
Doc ID: 5852

AGENDA ITEM
AGENDA MATTER:

CERTIFICATE OF ACHIEVEMENT TO DEAN AND JOHN-PAUL BARELA EXECUTIVE SUMMARY:

The City of Barstow proudly recognizes Dean and John-Paul Barela for their outstanding achievements with the Barstow Wrestling Club.

DISCUSSION:

Dean Barela (Age 5)
For outstanding performance and placing 6th out of 22 in competition.

John-Paul Barela (Age 6)
For exceptional skill and dedication, securing 1st place in the competition.

The City of Barstow would like to recognize them on their hard work, and determination in the Barstow Wrestling Club.

FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Presentation only.
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Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maribel Hernandez
Report
Doc ID: 5950

AGENDA ITEM
AGENDA MATTER:

CERTIFICATE OF APPRECIATION TO GILBERT AND YVONNE MALDONADO EXECUTIVE SUMMARY:

The City of Barstow proudly recognizes Gilbert and Yvonne Maldonado for their many years of unwavering dedication.

DISCUSSION:

The City of Barstow would like to recognize Gilbert and Yvonne Maldonado for their many years of unwavering dedication, commitment, and service to our youth through Barstow Softball League. Your tireless efforts, mentorship, and passion have made a lasting impact on countless young athletes, fostering not only their love for the game but also invaluable life lessons in teamwork, perseverance, and sportsmanship.

FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Presentation only.
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Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Administrative Services
Darcy Wigington
Presentation
Doc ID: 5949

AGENDA ITEM
AGENDA MATTER:

PRESENTATION FROM PERMA TO THE CITY OF BARSTOW
EXECUTIVE SUMMARY:

A presentation by PERMA’s Executive Director, Beth Lyons, acknowledging the City of Barstow for its efforts in enhancing employee risk education.

DISCUSSION:

None
FISCAL IMPACT:

None.

RECOMMENDED ACTION:

Presentation only.
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Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maria Chavez
Other
Doc ID: 5938

AGENDA ITEM
AGENDA MATTER:

MINUTES REGULAR MEETING - FEBRUARY 18, 2025, AT 6:00 P.M.

EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:
none
RECOMMENDED ACTION:

Approve minutes as presented.
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REGULAR MEETING

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
FEBRUARY 18, 2025
6:00 PM
(HANDICAPPED ACCESSIBLE)

MINUTES

REGULAR MEETING
Minutes-February 18, 2025

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CALL TO ORDER - CLOSED SESSION:

MAYOR SILVA called the Special meeting to order at 6:00 P.M.

PLEDGE OF ALLEGIANCE:

MAYOR SILVA led the pledge of allegiance
ROLL CALL:

Attendee Name Title Status Arrived
James M. Noble Council Member Present
Barbara Mae Rose Mayor Pro Tem Present
John Williams Council Member Present
Carmen Hernandez Council Member Present
Timothy Silva Mayor Present
PARTICIPATION IS INVITED : IF YOU WISH TO BE HEARD ON ANY ITEM ON THE AGENDA, PLEASE

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

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

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

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SPEAKERS:

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Spoke on item one, expressed his concerns regarding Lewis Group.

MOTION TO GO INTO CLOSED SESSION:

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
CLOSED SESSION AGENDA ITEMS:

1. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Recommended Action:

CONFERENCE WITH REAL PROPERTY NEGOTIATORS (Government Code Section 54956.8)
Property: Bureau of Land Management Land east and north of the commercial developments along Highpoint Parkway, off Lenwood Road
Agency Negotiators: Andy Espinoza Jr., Interim City Manager Negotiating Party: Lewis Acquisition Company, LLC
Under Negotiation: Price and Terms of Payment

2. CONFERENCE WITH LABOR NEGOTIATOR
Recommended Action:
(Gov. Code § 54957.6)
District Negotiators: Acting City Manager/District Manager Chris Heldreth & Barstow Fire Protection District Chief Cory Cisneros
Employee Organization: Barstow Professional Firefighters Association

3. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Recommended Action:

4. PUBLIC EMPLOYMENT
Recommended Action:
(Government Code Section 54957)
Title: Interim City Manager, Public Safety Director, Police Chief

5. PUBLIC EMPLOYEE APPOINTMENT
Recommended Action:
(Gov. Code § 54957)
Position Title: City Manager

6. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Recommended Action:

Conference with Legal Counsel; Existing Litigation (Gov. Code § 54956.9(d)(1)) The City Council finds, based on advice from legal counsel, that discussion in open session will prejudice the position of the City in the litigation.

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Case Name: R. Perez Workers Compensation Case No. ADJ16278610 REPORT OF CLOSED SESSION:

CITY ATTORNEY, MATTHEW SUMMERS
- Council met in a closed session to discuss 3 items. Item 3 regarding Anticipated Litigation, item 4 Public Employment regarding the position title City Manager, and item 5 Existing Litigation regarding R. Perez Workers Compensation Case. On item 3 direction was provided to staff and council, no reportable action was taken.
- Item 5 the council agreed to the city manager agreement which is in open session as item number

19. - Item 6 the council provided direction to staff and counsel, no reportable action was taken. - Items 1, 2, & 5 may be taken at the end of the session or might be deferred to a future meeting depending on the time the meeting is over.

Close session was adjourned to be continued at the end of the Regular Meeting.

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

MAYOR SILVA called the meeting to order at 7:09 PM
INVOCATION:

PASTOR BOBBY B. BRATTON from GIDEON'S led the invocation.

PLEDGE OF ALLEGIANCE:

MISS BARSTOW ELLA JO MASSIMINI led the pledge of allegiance.

ROLL CALL:

Attendee Name Title Status Arrived
James M. Noble Council Member Present
Barbara Mae Rose Mayor Pro Tem Present
John Williams Council Member Present
Carmen Hernandez Council Member Present
Timothy Silva Mayor Present
PARTICIPATION IS INVITED: IF YOU WISH TO BE HEARD ON ANY ITEM ON THE AGENDA INCLUDING

ANY ITEM ON THE CONSENT CALENDAR, PLEASE SO INDICATE BY FILLING OUT A SPEAKER REQUEST CARD AND HANDING IT TO THE CITY CLERK. IF SPECIAL ACCOMMODATIONS ARE REQUIRED, 48 HOURS NOTICE MUST BE GIVEN TO THE CITY CLERK.

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

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ALLOWED BY STATE LAW, INCLUDING GOVERNMENT CODE SECTION 54954.2, SUBDIVISION (B),

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

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

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

Motion made by MAYOR PRO TEM ROSE seconded by COUNCIL MEMBER NOBLE to approve the agenda as presented.

Subsequent Motion made by COUNCIL MEMBER HERNANDEZ seconded COUNCIL MEMBER NOBLE Pulling item 15 to table to a different meeting. MOTION FAILED (1 TO 4) RESULT: APPROVED [4 TO 1]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Silva
NAYS: Hernandez
PRESENTATIONS:

7. CERTIFICATE OF RECOGNITION FOR BARSTOW COMMUNITY FOOTBALL AND CHEER Recommended Action:

Presentation only.

MAYOR SILVA AND COUNCIL
- Presented certificates of appreciation to members of Barstow Youth Football.

RESULT: PRESENTATION ONLY

8. RECOGNITION OF BARSTOW PAGEANT’S COMMUNITY REPRESENTATIVES Recommended Action:

Present certificates to Barstow Pageant’s community representatives.

MAYOR SILVA AND COUNCIL
- Presented certificates of appreciation to Barstow Pageant's Community.

RESULT: PRESENTATION ONLY

9. CERTIFICATE OF APPRECIATION FOR RODNEY BRAND
Recommended Action:

Presentation only.

MAYOR SILVA AND COUNCIL
- Presented certificated of appreciation to Rodney Brand.

RESULT: PRESENTATION ONLY

10. AFTER-EVENT REPORT AND PRESENTATION BY BABIES SO SPECIAL Recommended Action:

After-event report and presentation only.

CATHYLEEN WILLIAMS
- Gave the after event report.

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RESULT: PRESENTATION ONLY

11. AFTER-EVENT REPORT AND PRESENTATION BY GOGO BARSTOW Recommended Action:

After-event report and presentation only.

RENITA WICKES and ELIZABETH GIVENS
- Gave the after event report.

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

MINUTES ALL AGENCIES:

NONE
ACCOUNTS PAYABLE ALL AGENCIES:

12. RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
Recommended Action:

Approve and ratify expenses, as audited, for #97649-98436 totaling $14,581,465.73 and wires #1055 & 1057-1085 totaling $1,387,522.06, per the Agency breakdown below:

City: $15,593,129.85
Fire: $375,857.94
Successor Agency: $0.00
Grand Total: $15,968,987.79

SPEAKERS

THERESA TANKS, BARSTOW, CALIFORNIA
- Asked clarification on Checks 98004 for BARC, 98193 for Mobile Modular, 98386 for Burrtec Waste Industries.

COUNCIL MEMBER WILLIAMS
- Requested a meeting with the Interim City Manager and Finance Director.

RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
CITY COUNCIL:

13. CITY OF BARSTOW MONTHLY UPDATE FEBRUARY 2025
Recommended Action:

Receive and file.

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RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
DISCUSSION / ACTION ON DEFERRED ITEMS:

NONE
PUBLIC HEARINGS:

NONE
BUSINESS / ACTION ITEMS:

CITY COUNCIL:

14. RECLASSIFICATION OF THE FIREFIGHTER/EMT POSITION TO SALARY GRADE 11480 Recommended Action:

Staff recommends that the Barstow Fire Protection District Board:

1. Approve the reclassification of the Firefighter/Emergency Medical Technician (EMT) position to salary grade 11480 ($6,229.56 - $7,950.67 per month) (Attachment B).

Motion by MAYOR PRO TEM ROSE, seconded by COUNCIL MEMBER HERNANDEZ, to table the item to next regular Council Meeting. 5 - 0
SPEAKERS:

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked if this item is going to be brought back for discussion.

RESULT: TABLED Next: 3/3/2025 6:00 PM

15. FIRST READING AND INTRODUCTION OF AN ORDINANCE NO. 1028-2025 OF THE CITY OF BARSTOW AMENDING SECTION 2.04.010 REGARDING THE MEETING TIME AND PLACE OF THE CITY COUNCIL; AND ADOPT RESOLUTION NO. 5198-2025, AMENDING PREVIOUSLY ESTABLISHED RULES FOR THE CONDUCT OF THE CITY COUNCIL’S MEETING, PROCEEDINGS, AND BUSINESS; AND REPEALING CITY COUNCIL

RESOLUTION
Recommended Action:

Pursuant to requests of the City Council and the Mayor, adopt the proposed ordinance No. 1028- 2025 and resolution 5198-2025.

COUNCIL MEMBER HERNANDEZ
- Asked for clarification on this item and expressed her concerns by changes made to the agenda without discussion.

COUNCIL MEMBER WILLIAMS
- Asked when the school board meeting is.

MAYOR PRO TEM ROSE
- Clarified the school board meetings are on the 2nd and 4th Tuesdays of the month so it will not conflict with city council meetings.
- Noted the changes on the agenda will only take effect if this item is approved.

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INTERIM CITY MANAGER, CHRIS HELDRETH
- Clarifying the agenda is usually prepared on Thursdays moving the meetings to Tuesdays will allow staff and council members more time to review and prepare for the meeting.

MAYOR SILVA
- Clarified this did not go to Rules and Policy before being presented to the council. - Noted this is allowed by the procedures of the mayor.

SPEAKERS:

TED WEASMA, BARSTOW, CALIFORNIA
- Noted he would like to see public comments be moved to the top of the agenda. - Mentioned he agreed that meetings be moved to Tuesdays.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Expressed his concerns with this agenda item and would like to see the day of the meeting to stay the same.
- Asked if the procedures would change and would like to know the reason for these changes.

MAYOR SILVA
- Clarified there are three changes to the agenda.
- First change is to move the staff comments after the council comments. - The second moving the day.
- The third is moving the public comments up to number 8 on the agenda.

Motion by MAYOR PRO TEM ROSE seconded by COUNCIL MEMBER NOBLE to approve the agenda item as presented. Adding the word "end" on statement H and striking out "with no time limit" on statement G. On page 148 capitalize MAYOR PRO TEM.

DISCUSSION:

MAYOR PRO TEM ROSE
- Commended the mayor for bringing this item to the council for approval. - Noted the purpose of this item if for the benefit of the public. - Mentioned she is in favor of meeting on Tuesdays.

COUNCIL MEMBER WILLIAMS
- Noted he still believes this item should have gone to Rules and Policy before presented to the council.

COUNCIL MEMBER HERNANDEZ
- Asked when this would take effect.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified this will take effect 30 days after approval for this reason the first Tuesday meeting will be April 15th.
- Noted a special meeting can be call for the first Tuesday in April to solve the meeting gap.

COUNCIL MEMBER HERNANDEZ
- Mentioned the previous council continued to make changes to the agenda format and now is going back to how it used to be before.
- Noted in her 10 years on council she had never had issues meeting with the City Manager to answer her questions regarding the agenda.

COUNCIL MEMBER WILLIAMS
- Commended the mayor for bringing this item forward.

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COUNCIL MEMBER NOBLE
- Noted he is in favor of the changes, nothing this will give the council more time to review the agenda.

MAYOR PRO TEM ROSE
- Noted she trusts her peers are reviewing the agenda and do their due diligence before the meetings.

COUNCIL MEMBER HERNANDEZ
- Requested all meetings stay on Monday until the second meeting of April.

MAYOR SILVA
- Noted he proposed this on an open agenda on no closed session. - Noted this didn't go to Rules and Policy because there are no changes to the agenda he is only arranging the order.
- Made clear that council will go to the city manager before talking to staff.

Motion by MAYOR PRO TEM ROSE seconded by COUNCIL MEMBER NOBLE if approved this ordinance to take effect on May 6th, 2025.

RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
MAYOR SILVA called for a recess at 8:22 P.M.

The meeting resumed at 8:30 P.M. with all member present.

16. AUTHORIZE THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH CALIFORNIA OFFICE OF EMERGENCY SERVICES (CALOES) FOR THE PURCHASE OF ENGINE 328 (TYPE-1 FIRE ENGINE WITH EQUIPMENT)
Recommended Action:

No Impact and remains within FY24/25 budget. This initiative of $40,000 transaction with California Office of Emergency Services from Account #225.225.225.06.626 (Current Balance:
$80,000 unexpended) to execute this action.

INTERIM CITY MANAGER CHRIS HELDRETH and FIRE CHIEF CISNEROS - Presented the staff report as filed with the City Clerk's office. - Explained this is coming out of account 626 which is part of the 225 FY2025 Fund. - Noted this vehicle is in very good condition.
- Mentioned there will be a cost savings of about $150K. - Noted that getting this vehicle will boost the Department's morale because this will help support their existing reserve fleet.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

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17. DOS COSTAS - NEW MEXICO CHILI COOK OFF & BELEN FIESTAS Recommended Action:

Staff is asking for direction from Council.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Presented the staff report as filed with the City Clerk's office.

COUNCIL MEMBER WILLIAMS
- Noted the Chili Cook-Off is a great event and would like to see a breakdown of the expenses covered by the city.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Gave a breakdown of the city's expenses nothing it will be a total of 13,000 dollars including waived fees and 3,000 in cash sponsorship.

MAYOR PRO TEM ROSE
- Asked for more clarification on the event, application process, and revenues from this event.

COUNCIL MEMBER WILLIAMS
- Asked if the city spoke to the event coordinator asking if the city can be more involved with this event.
- Asked if the city can do a joint venture.

ACTING POLICE CHIEF, DANIEL ARTHUR
- Clarified two officers will be assigned to the event and there will be routine patrol.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Clarified there will be dedicated public works employees working at the event.

ROLAND A ULLOA, DOS COSTAS
- Expressed his concerns with the lack of support from the city regarding this event.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Clarified the city has never given a $25,000 check to the parade organizers (Kiwanis Club) but they had waived staff overtime for about $10,000.

ROLAND A ULLOA, DOS COSTAS
- Expressed his intentions of cancelling this event.

MAYOR PRO TEM ROSE
- Noted she is sad this event will not happen.
- Asked Mr. Ulloa would be open to having a partnership with the city to make this event happen, because this is only hurting the community.

ROLAND A ULLOA, DOS COSTAS
- Noted that if the city makes the changes he addressed he is willing to collaborate with the city, but at this time, all booking windows are closed.

Motion by MAYOR PRO TEM ROSE seconded by COUNCIL MEMBER HERNANDEZ to end the discussion.

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RESULT: COMPLETED
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

18. MARRIOTT PRESENTATION REGARDING PAYMENT
Recommended Action:

Receive and File
FINANCE DIRECTOR SYDNIE HARRIS and CITY ATTORNEY MATTHEW SUMMERS - Presented the staff report as filed with the City Clerk's office.

COUNCIL MEMBER WILLIAMS
- Asked for further clarification regarding the amount paid to Marriott.

SPEAKERS:

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Noted the Marriot did not pay anything for the month of October and the city is subsidizing them and giving them $40,000.
- Asked why the city is giving them back $40,000 for October when they did not pay anything for October and they were not even open.
- Noted he does not agree with the city giving them $40,000 in public funds.

COUNCIL MEMBER WILLIAMS
- Asked if they brought any revenue for October.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified they were open from the 25 October and on, nothing for that period, and until the end of the year, they collected more than $480,000.

COUNCIL MEMBER HERNANDEZ
- Noted the mistake is in the way the contract is written. - Asked why the contract was written this way.

CITY ATTORNEY, MATTHEW SUMMERS
- Noted the prior council approved this contract.
- Added that since the approval of this contract in 2021 staff has been approached by several other companies asking for another TOT rebate deal and staff has told them no. They will not bring this forward to the council.

RESULT: PRESENTATION ONLY

19. APPROVAL OF RESOLUTION OF APPOINTMENT OF ROCHELLE CLAYTON AS CITY

MANAGER, FIRE PROTECTION DISTRICT MANAGER, ODESSA WATER DISTRICT

MANAGER, AND SUCCESSOR AGENCY MANAGER AND APPROVAL OF AT-WILL

EMPLOYMENT AGREEMENT
Recommended Action:

The City Council, Fire Protection District Board of Directors, Water District Board of Directors, and Successor Agency Board of Directors are recommended to each formally appoint Ms. Clayton as

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City Manager, Fire Protection District Manager, Odessa Water District Manager, and Successor Agency Executive Director by adopting the attached Resolution of Appointment and approving the attached Employment Agreement. Ms. Clayton’s start date will be March 10, 2025.

CITY ATTORNEY, MATTHEW SUMMERS
- Presented the staff report as filed with the City Clerk's office.

COUNCIL MEMBER HERNANDEZ
- Asked why so many titles.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified this is just to formalize the appointment for the other boards and commissions.

COUNCIL MEMBER WILLIAMS
- Asked for the range of salaries through the High Desert City Managers. - Asked if she will be moving to Barstow.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified the agreement required that she lives within approximately 60 minutes of response time.
- Clarified the salary range for the High Desert cities is Adelanto $260,000 Apple Valley $299,000 Hesperia $264,000 Victor Ville $346,000.

SPEAKERS

TED WEASMA, BARSTOW, CALIFORNIA
- Congratulated the council on making a decision.
- Spoke about some of the points of the agreement.

MARSHA WEASMA, BARSTOW, CALIFORNIA
- Congratulated the council on making a decision.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Requested next time they made a comparison to make a comparison with a city that has the same amount of population.

MRS. ROCHELLE CLAYTON
- Introduce herself, and thank the council and the community for this opportunity. - Clarified she has ties to this community, mentioned her family is part of this community.

DISCUSSION:

MAYOR PRO TEM ROSE
- Expressed they had amazing candidates but she was excited to see Mrs. Clayton been selected for this role.
- Clarified when they have closed session items cannot be disclosed in public session.

COUNCIL MEMBER NOBLE
- Mentioned Mrs. Clayton stood up over the other amazing candidates interviewing for this position.
- Noted he is excited to see what Mrs. Clayton will bring to this community.

COUNCIL MEMBER HERNANDEZ
- Mentioned she is looking forward working hand in hand with the council and staff to better the community.

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MAYOR SILVA
- Explained the interview and selection process to the public.

RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
GENERAL, NON-AGENDA PUBLIC COMMENT: THIS IS THE TIME AND PLACE FOR THE GENERAL

SPEAKERS:

TED WEASMA, BARSTOW, CALIFORNIA
- Mentioned there is an upcoming meeting for District 4 and noted his concerns he never heard the other Districts have any meetings to express their concerns.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Mentioned he is glad there is a new city manager.
- Would like to see her doing something with the finances. - Concerned about the lack of opportunity for the residents to speak at meetings. - Concerned about the city spending more than what is taken in. - Requested the spending power of the city manager will change.

THERESA TANK, BARSTOW, CALIFORNIA
- Expressed concerns on who to call regarding animal control and will like to see the city provide this information.
- Noted the directory information regarding animal control is outdated on the city's website. - Asked if the council are presented when staff meets with the Humane Society.

ROSE BEARDSHEAR, BARSTOW, CALIFORNIA
- Mentioned she is excited to see a new council and city manager for Barstow. - Asked for information about the $732,000 Prepare California Jumpstart reimbursable grant awarded to the city from Cal OES.

BRANDON O'BRIEN
- Mentioned he represents the California Route 66 Museum organization. - Announced the grant re-opening of the Mother Road Museum this March 22nd, noted they will love to partner with the city.
- Invited the community to participate or donate if possible.

MARSHA WEASMA, BARSTOW, CALIFORNIA
- Asked about the 4-day work week, will like to see an update. - Mentioned she would like to see city parks being maintained.

JIM BROWN, BARSTOW, CALIFORNIA
- Commended the council on choosing the new city manager. - Spoke about the 4-day work week.

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STAFF REPORTS:

NONE
COUNCIL COMMITTEE REPORTS:

COUNCIL MEMBER HERNANDEZ
- Attended the Southern California Association of Government on February 6th, they discussed wildfires and how this affects the communities.

COUNCIL MEMBER NOBLE
- Attended VVTA meeting, noted the next meeting will be March 17th, 2025. - Next Military Affairs will be on March 11th.

COUNCIL MEMBER WILLIAMS
- None

MAYOR PRO TEM ROSE
- Reported on the Homeward Bound Committee.
- Updated on New Life Fellowship noting they continue to feed 75-100 hot meals to Barstow residents.
- Noted meetings were moved from Wednesday evening to Thursday. - Mentioned they are still looking for a Homeless Coordinator. - Noted the point in the count was a success with 29 volunteers. - Mentioned the next rules and policy meeting, which will be on February 25th.

MAYOR SILVA
- Attended the SBCTA on February 5th.
- Attended the service for Jeff Eason Sr. on February 7th and presented the city's proclamation - Attended the Tip a Cop event on February 10th at Chilis. - Attended the Military Affairs on February 11th.
- Attended a SBCTA special meeting on February 13.
- Attended the Barstow Jr. High School safety plan review. February 13.

BUSINESS OF THE COUNCIL:

COUNCIL MEMBER HERNANDEZ
- Mentioned she was concerned about a phone call she got from a citizen saying they were serving alcohol at the Senior Center.
- Thanked Chief Arthur regarding the Dollar Tree vandalism. - Requested we introduce new city employees that are hired. MAYOR SILVA seconded. - Requested the City Attorney review the contract with the Seniors Center and send a letter regarding the use of alcohol and renting the facilities for parties. MAYOR SILVA seconded.

COUNCIL MEMBER NOBLE
- Requested the city's website be updated it.

COUNCIL MEMBER WILLIAMS
- Announced the 4th & 3rd District will be meeting on February 19th. - Thanked the Police Chief for responding to the Food 4 Less incidents. - Commended staff for the amazing job they did fixing the parks. - Explained the council is only allowed to discuss limited information to the public when items are in closed session.

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MAYOR PRO TEM ROSE
- Thanked the Finance Director Mrs. Harris for the great job done on the Measure Q. presentation. - Explained the difference to the public between a town hall meeting and a workshop and the amount of time the public can speak on each.
- Invited the public to attend the next town hall meeting. - Informed the public of an event called coffee with Council. - Mentioned Congressman Jay Obernolte will be at Barstow Community College on Friday, February 21st between 8:00-9:00 AM, encouraged all to attend.

MAYOR SILVA
- Noted he will be attending the next Town Hall meeting. - Mentioned he sat and had a discussion with the new city manager and they had the same issues the public spoke about.
- Noted Bureau Land Management will have a State Holders meeting on February 19th from 5:00- 6:00 PM and invited the public to attend.
- Explained High Way Grant applications are in for 2025 and invited the public to provide their input.

ADJOURNMENT:

By the consensus of the City Council and without objection the Regular meeting was adjourned at 10:29 P.M. Council continued with closed session immediately after the end of the Regular Meeting and adjourned at 11:40 P.M. Report of closed session will be done at the next city council meeting.

Respectfully Submitted: Approved:
_______________________________ _______________________________ Andrea Flores, City Clerk Timothy R. Silva, Mayor
Notice: Signed Minutes are filed with the City Clerk’s office

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Attachment: 02 18 2025 CC REG MTG (5938 : Minutes Regular Meeting February 18, 2025 6:00 P.M.) Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maria Chavez
Other
Doc ID: 5939

AGENDA ITEM
AGENDA MATTER:

MINUTES JOINT SPECIAL MEETING - MARCH 3, 2025, AT 6:00 P.M.

EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:
none
RECOMMENDED ACTION:

Approve minutes as presented.
8 Packet Pg. 28

BARSTOW CITY COUNCIL /

BARSTOW FIRE PROTECTION DISTRICT

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
MARCH 3, 2025
6:00 PM
(HANDICAPPED ACCESSIBLE)

MINUTES

JOINT SPECIAL MEETING
Minutes-March 3, 2025

Page 1 of 14 ends

CALL TO ORDER - CLOSED SESSION:

MAYOR SILVA called the Special meeting to order at 6:00 P.M.

PLEDGE OF ALLEGIANCE:

MAYOR PRO TEM ROSE led in the Pledge of Allegiance.

ROLL CALL:

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

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

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SPEAKERS:

ET SNELL, BARSTOW, CALIFORNIA
- Spoke of a video he has regarding a police incident and his tripod being taken away.

JIM BROWN, BARSTOW, CALIFORNIA
- Mentioned item 3 is vague would like to see more clarification.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked about report of closed session items that have not been reported.

VIRGINIA BROWN, BARSTOW, CALIFORNIA
- Asked about the language on item 3 regarding Public Employment and knows of qualified people that would come to work for Barstow.

GILBERT ASA, BARSTOW, CALIFORNIA
- Asked about an investigation being conducted by the DA.

MOTION TO GO INTO CLOSED SESSION:

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: Barbara Mae Rose, Mayor Pro Tem
AYES: Noble, Rose, Williams, Hernandez, Silva
CLOSED SESSION AGENDA ITEMS:

1. CONFERENCE WITH LABOR NEGOTIATOR
Recommended Action:
(Gov. Code § 54957.6)
District Negotiators: Acting City Manager/District Manager Chris Heldreth & Barstow Fire Protection District Chief Cory Cisneros
Employee Organization: Barstow Professional Firefighters Association

2. CONFERENCE WITH LEGAL COUNSEL - INITIATION OF LITIGATION Recommended Action:
(Gov. Code § 54956.9(d)(4))
Number of Potential Cases: 2

3. PUBLIC EMPLOYMENT
Recommended Action:
(Government Code Section 54957)
Position Title: Police Chief
REPORT OF CLOSED SESSION:

CITY ATTORNEY, MATTHEW SUMMERS reported the following:
- The council met in Closed Session to discuss three items, conference with labor negotiator, initiation of litigation, and public employment which refers to the present position of Police Chief. Direction was provided to council and staff and no reportable action was taken. - Item 2 was deferred to the end of tonight’s Regular Meeting.

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- Reported from the February 18th meeting the council considered three items Public Employment regarding the Interim City Manager, Police Chief, and Public Safety Director, Conference with Labor Negotiator, and they also discussed Conference with Real Property Negotiator regarding the Lewis Group. Direction was provided and no reportable action was taken.

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

MAYOR SILVA called the meeting to order at 7:04 PM
INVOCATION:

PASTOR JOE VAIL from MOJAVE DESERT CHRISTIAN CHURCH led the invocation PLEDGE OF ALLEGIANCE:

JT FERNANDEZ, with BARSTOW YOUTH FOOTBALL led the pledge of allegiance.

ROLL CALL:

Attendee Name Title Status Arrived
James M. Noble Council Member Present
Barbara Mae Rose Mayor Pro Tem Present
John Williams Council Member Present
Carmen Hernandez Council Member Present
Timothy Silva Mayor Present
PARTICIPATION IS INVITED: IF YOU WISH TO BE HEARD ON ANY ITEM ON THE AGENDA INCLUDING

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

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

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

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

MOTION by MAYOR PRO TEM ROSE, seconded by COUNCIL MEMBER WILLIAMS pulling item number 12 for further discussion and tabled item number 13.

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RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: John Williams, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
PRESENTATIONS:

4. CERTIFICATE OF RECOGNITION FOR BARSTOW COMMUNITY FOOTBALL AND CHEER Recommended Action:

Presentation only.

MAYOR SILVA AND COUNCIL
- Presented certificates of appreciation to members of Barstow Youth Football.

RESULT: PRESENTATION ONLY

5. PRESENTATION FROM CA ROUTE 66 MUSEUM
Recommended Action:

Presentation only.

BRANDON O'BRIEN FROM CA ROUTE 66 MUSEUM
- Announced the grant re-opening of the Mother Road Museum this March 22nd. - Invited the council and the community to attend this event.

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

MINUTES ALL AGENCIES:

6. MINUTES REGULAR MEETING - NOVEMBER 18, 2024, AT 6:00 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

7. MINUTES JOINT SPECIAL MEETING - DECEMBER 2, 2024, AT 6:00 P.M.

Recommended Action:

Approve minutes as presented.

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RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

8. MINUTES REGULAR MEETING - DECEMBER 16, 2024, AT 6:00 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
ACCOUNTS PAYABLE ALL AGENCIES:

9. RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
Recommended Action:

Approve and ratify expenses, as audited, for checks #98437-98570 totaling $3,405,553.30 and wires #1086-1097 totaling $291,900.62, per the Agency breakdown below:

City: $3,519,589.04
Fire: $177,864.88
Successor Agency: $0.00
Grand Total: $3,697,453.92
RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
CITY COUNCIL:

10. SECOND READING OF ORDINANCE OF THE CITY OF BARSTOW AMENDING SECTION

2.04.010 REGARDING THE MEETING TIME AND PLACE OF THE CITY COUNCIL Recommended Action:

Pursuant to requests of the Mayor, adopt the proposed ordinance.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

11. APPROVAL OF CONTRACT AMENDMENT NO. 2 TO THE AGREEMENT RELATED TO ARPA

FUNDS FOR BARSTOW CEMETERY RESTROOM PROJECT
Recommended Action:

Staff recommends the City Council:

1. Approve Amendment No. 2 to the contract between San Bernardino County and the City of Barstow for the Barstow Cemetery Restroom Construction Project that will extend the obligation period to May 31, 2025.

2. Authorize the City Manager to sign and execute Amendment No. 2 to the contract between

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San Bernardino County and the City of Barstow for the Barstow Cemetery Restroom Construction Project.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

12. AMENDMENT TO FY 2024/2025 PUBLICLY AVAILABLE PAY SCHEDULE (PAPS) Recommended Action:

Staff recommends that the City Council adopt Resolution No 5199-2025, approving the amended publicly available pay schedule (PAPS) (Attachment A) for FY 2024/2025 with an effective date of February 18, 2025.

CITY ATTORNEY MATTHEW SUMMERS
- Presented the staff report as filed with the City Clerk's office.

DISCUSSION:

MAYOR PRO TEM ROSE
- Commented she is looking forward to having a new city manager come on board. - Highlighted everything going back to the Police Chief having one single title.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Council Member
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
DISCUSSION / ACTION ON DEFERRED ITEMS:

PUBLIC HEARINGS:

NONE.

BUSINESS / ACTION ITEMS:

CITY COUNCIL:

13. RECLASSIFICATION OF THE FIREFIGHTER/EMT POSITION TO SALARY GRADE 11480 Recommended Action:

Staff recommends that the Barstow Fire Protection District Board:

1. Approve the reclassification of the Firefighter/Emergency Medical Technician (EMT) position to salary grade 11480 ($6,229.56 - $7,950.67 per month) (Attachment B).

RESULT: TABLED Next: 3/17/2025 6:00 PM

14. AMENDMENT FOR PROFESSIONAL SERVICES AGREEMENT WITH PLACEWORKS, INC

FOR CONSULTANT SERVICES ASSOCIATED WITH THE GENERAL PLAN UPDATE Recommended Action:

Staff recommends approval of the attached Professional Services Agreement augment with PlaceWorks for the General Plan Update and associated tasks.

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INTERIM CITY MANAGER, CHRIS HELDRETH
- Presented the staff report as filed with the City Clerk's office.

COUNCIL MEMBER HERNANDEZ
- Wanted to make sure the city is reimbursed.

MAYOR PRO TEM ROSE
- Mentioned she would like to see the fiscal impact listed on future agenda items.

COUNCIL MEMBER NOBLE
- Asked what the length of the augment would be.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Answered that this is for the length of the project.

SPEAKERS:

VIRGINIA BROWN, BARSTOW, CALIFORNIA
- Asked how often the city would be paid back from BNSF.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked if there was a general cost, and also asked how soon will the city be paid.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Explained every month the city will receive a bill from Placeworks based on the work provided for that month, immediately after the, city will bill BNSF. - BNSF will pay monthly and will be reimbursed monthly and pay the vendor monthly.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

15. APPROVAL OF AMENDMENT NO. 1 TO THE EXCLUSIVE NEGOTIATING AGREEMENT WITH LEWIS LAND DEVELOPERS, LLC., THROUGH ITS ASSIGNMENT BY LEWIS

ACQUISITION COMPANY, LLC
Recommended Action:

Staff recommends approval of Amendment No. 1 to the Exclusive Negotiating Agreement with Lewis Land Developers, LLC., through its assignment by Lewis Acquisition Company, LLC.

CITY ATTORNEY, MATTHEW SUMMERS
- Presented the staff report as filed with the City Clerk's office.

COUNCIL MEMBER WILLIAMS
- Asked if the Lewis group is not building homes.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified the Lewis Group will get the entitlement in place which secures approval to build homes and then they will sell to builders.

COUNCIL MEMBER HERNANDEZ
- Asked if this ENA can transfer to another party.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified if they transfer they will need city consent.

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INTERIM CITY MANAGER, CHRIS HELDRETH
- Mentioned this property had been put into the BLM district to start the process to transfer this property into the City of Barstow.
- Noted this might be a two to three-year process
- Explained there is a $15,000 deposit because the city does not intend to incur any costs at the moment.

SPEAKERS:

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked about the negotiation and if there is no one to purchase, then what happens to the property.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Clarified the ENA is just a negotiating agreement, but before selling it to the Lewis Group they have to enter into a development agreement.

CITY ATTORNEY MATTHEW SUMMERS
- Clarified this is not a final deal but when the time comes timelines and development agreements have to be approved by the council.

COUNCIL MEMBER NOBLE
- Asked about the sale of the property and if it would come back to the council for approval.

RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

16. AWARD OF MEASURE Q YOUTH COMMUNITY PROMOTIONAL FUNDS FY 24-25 Recommended Action:

Authorize the allocation of $37,563 from the Measure Q Funds towards providing in-kind donations and $51,540 in field usage fee waivers to the youth sports organizations.

COUNCIL MEMBER NOBLE and COUNCIL MEMBER WILLIAMS RECUSED FROM MEETING AT 8:05 P.M. DUE TO CONFLICT OF INTEREST.

RECREATION ACTIVITIES COORDINATOR FOR PARKS AND REC, CHELSEA PHILLIPS - Presented the staff report as filed with the City Clerk's office.

MAYOR PRO TEM ROSE
- Asked for all the names of the applicants.
- Asked who selects the applications.
- Asked if she ever met with Megan Cardenas regarding her application. - Asked if she was aware of the re-mapping of the community promotional fund measure Q was on Rules and Policy.

RECREATION ACTIVITIES COORDINATOR FOR PARKS AND REC, CHELSEA PHILLIPS - Explained she takes all the applications and the council makes the selection. - Confirmed she received Mrs. Cardenas's application on this day at 3:30 PM. - Noted the only application that is not for approval tonight is Barstow Little League Softball because they are still in the process of obtaining a current 501(c)(3). - Clarified there are enough funds to fund everybody.

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INTERIM CITY MANAGER, CHRIS HELDRETH
- Clarified council can give direction to approve Barstow Little League Softball application once their 501(c)(3) is provided to staff so they don't have to come back for approval.

CITY ATTORNEY MATTHEW SUMMERS
- Stated Council can pre-approve the application received tonight and then come back for review.

MAYOR PRO TEM ROSE
- Requested to see the breakdown of requested funds for each applicant.

MAYOR SILVA called for a recess at 8:15 P.M.

The meeting resumed at 8:26 P.M. with COUNCIL MEMBER HERNANDEZ, MAYOR PRO TEM ROSE and MAYOR SILVA present.

MAYOR PRO TEM ROSE
- Requested to see the application received this day.

SPEAKERS:

ET SNELL, BARSTOW, CALIFORNIA
- Suggested finding someone willing to review applications to speed this process to benefit the children.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked if all organizations were getting the same amount.

DOLORES PADILLA, BARSTOW LITTLE LEAGUE SOFTBALL
- Explained issues with their 501(c)(3).

MEGHAN CARDENAS, PRESIDENT BARSTOW HIGH SCHOOL FOOTBALL BOOSTER - Expressed concerns with the application process.
- Noted she called the city several times before someone finally returned her phone call.

VIRGINIA BROWN, BARSTOW, CALIFORNIA
- Mentioned she is glad to see these funds are going to the youth but would like to see a breakdown of the distribution of funds.
- Would like to see staff returning phone calls from the public or the council holding them accountable for their actions.

SELINA JARAMILLO, PRESIDENT LITTLE LEAGUE SOFTBALL
- Gave an explanation regarding the challenges they are having obtaining their 501c3. - Explained she does not feel supported by the council.

QUESTIONS:

MAYOR PRO TEM ROSE
- Asked Mrs. Jaramillo if their league buys their softballs. - Asked what options the staff has given her.
- Asked Mrs. Cardenas to continue with her statement.

SELINA JARAMILLO, PRESIDENT LITTLE LEAGUE SOFTBALL
- Explained the three options the staff has given her regarding the equipment provided.

MEGHAN CARDENAS, PRESIDENT BARSTOW HIGH SCHOOL FOOTBALL BOOSTER - Continued with her statement and mentioned the equipment they are in need.

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MOTION BY MAYOR PRO TEM ROSE SECONDED BY COUNCIL MEMBER HERNANDEZ TO

APPROVE THE APPLICANTS PRESENTED TONIGHT AND TO INCLUDE BARSTOW SOFTBALL AND TO MOVE FORWARD THE REQUEST.

DISCUSSION:

MAYOR PRO TEM ROSE
- Requested the summary information in the packet to be available for the public. - Thanked all the representatives from these organizations for all they do for the children.

COUNCIL MEMBER HERNANDEZ
- Mentioned these council will continue to support the youth sports. - Thanked all for their support and asked the community to attend the games.

MAYOR PRO TEM ROSE
- Told the public that if they are having any problems they can reach to the city manager or the city council with their concerns.

MAYOR SILVA
- Gave clarification why Mrs. Cardenas and Mrs. Jaramillo were called back for comments.

Motion by MAYOR PRO TEM Rose, seconded by COUNCIL MEMBER HERNANDEZ to approve all group applications presented tonight and to include Barstow Softball request with the following Youth Sports Community Promotional Fund Awards:

COUNCIL MEMBER NOBLE and COUNCIL MEMBER WILLIAMS returned to the meeting at 9:07 P.M RESULT: APPROVED [3 TO 0]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: Carmen Hernandez, Council Member
AYES: Rose, Hernandez, Silva
RECUSED: Noble, Williams

17. ADOPT CITY COUNCIL POLICY MEMORANDUM #2025-20, MANAGEMENT OF

CONFIDENTIAL CLOSED SESSION RECORDS
Recommended Action:

Adopt City Council Policy Memorandum #2025-20, Management of Confidential Closed Session Records

CITY ATTORNEY MATTHEW SUMMERS
- Presented the staff report as filed with the City Clerk's office. - Clarified the policy is lawful and will recommend approval.

Organization In-Kind Donation Amount Waiver of Fees
Barstow Little League Softball $1,595 $9,600
Barstow Little League Baseball $13,140
Barstow Youth Soccer $3,123 $20,840
Barstow Com. Youth Football and
Cheer
$31,657
Desert Community Soccer Club $8,320
Noble Strong Inc. $2,783
PXF Baseball $9,240
TOTALS $39,158 $61,140

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- Explained there was a suggestion to make the clarification to chapter 3.1 clear.

INTERIM CITY MANAGER, CHRIS HELDRETH
- Suggested adding "all the employees allowed in closed session will be directed by the council".

SPEAKERS:

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Stated this has been an issue for several years, hopes this could fix information leaks. - Asked what the consequences would be to the person leaking information.

QUESTIONS:

MAYOR PRO TEM ROSE
- Asked what the consequences would be to a council member breaching confidentiality. - Noted a council member can be held liable for a lawsuit.

CITY ATTORNEY, MATTHEW SUMMERS
- Explained the consequences for a council member could include censure, referral to the District Attorney for potential prosecution, loss of any elements of the council position, with the right court order blocking to future closed session meetings.
- Added for an employee the consequences are suspension, termination, firing, and reporting to the DA. Noted for an employee the consequences are more powerful. - Explained if a member of the community receives this information they can report it to the city or the DA.

COUNCIL MEMBER WILLIAMS
- Noted this is the strongest policy written in the last 10 years. - Asked if these rules apply to commissioners and committees as well.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified all commissioners and committees would be bound by the same rules.

DISCUSSION:

MAYOR SILVA
- Made it clear he will not tolerate any leak of closed session and he will investigate any leak.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: Barbara Mae Rose, Mayor Pro Tem
AYES: Noble, Rose, Williams, Hernandez, Silva
GENERAL, NON-AGENDA PUBLIC COMMENT: THIS IS THE TIME AND PLACE FOR THE GENERAL

SPEAKERS:

JOHN HILL, BARSTOW, CALIFORNIA
- Spoke of a broken retaining wall the Barstow Rd. at St. Joseph's Church and asked for support from the city to repair it.

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- Asked about the trees in downtown, mentioned they are dying. - Noted it will be nice to remove the dams at the river. - Would like to see a symphony center on Hill Top.
- Would like to see a Ferris wheel park where the old El Rancho Motel used to be, a carousel, and a mini golf.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked who checks the fire hydrants around the city.
- Asked about the Treasurer's Report that hasn't been given out in over a year. - Asked about the cannabis update and wanted to know the status. - Said he attended the Rules and Policies meeting and asked about the distribution of the cannabis fund, asked how much money is in the account and how much money has been spent, and noted there is no policy concerning this.
- Noted policy was changed concerning how questions had been answer from the public. Would like to know how staff will be answering questions from the public.

ANNA FUZIE, BARSTOW, CALIFORNIA
- Mentioned she attended the last Measure Q meeting and requested the transcripts and was told those meetings were not recorded and there were no transcripts. - Noted the Senior Citizens Center had asked for funds from Measure Q but had not received a response.
- Asked why the process to obtain Measure Q funds is so difficult, why there is no policy, and where is the money for the senior citizens.

ET SNELL, BARSTOW, CALIFORNIA
- Would like to see and investigation on who is in charge of taking Measure Q applications. - Asked if Measure Q money can be used to polygraph Police Departments for felonies. - Would like to see some reserve for the youth sports.
- Would like to see some extra computers for the seniors.

TED WEASMA, BARSTOW, CALIFORNIA
- Asked that his issues be addressed and mentioned he is concerned that the city attorney would not give him a consultation.
- Would like to see a seating area outside the council chamber in the foyer with a water cooler.

VIRGINIA BROWN, BARSTOW, CALIFORNIA
- Mentioned she is sad to see staff does not return phone calls to the public when they have questions.
- Noted when she was running for District 4 she reached out a couple of times and did received a call back just a message back.

MARSHA WEASMA, BARSTOW, CALIFORNIA
- Addressed Mr. Roland problems with the Chili Cook Off event. - Requested the city not take over this event.
- Mentioned Mr. Roland is letting it go this year but working a new program for the following year. - Hopes this event is not discontinued.

GILBERT ASA, BARSTOW, CALIFORNIA
- Apologized for attacking the council on Facebook and will like a meeting with each of them.

STAFF REPORTS:

NONE

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COUNCIL COMMITTEE REPORTS:

COUNCIL MEMBER HERNANDEZ
- Attended the AQMD on February 24 they spoke about EPA requirements for the county of Riverside.
- Mentioned they will inspect the equipment at the business on Lenwood Rd. - The next Street Committee Meeting will be Wednesday, March 5th.

COUNCIL MEMBER NOBLE
- Military Affairs will be on March 11 at 8:00 PM at Los Domingo’s. - VVTA meeting will be on March 17 at 9:30 AM in Hesperia.

COUNCIL MEMBER WILLIAMS
- Nothing.

MAYOR PRO TEM ROSE
- Mentioned Rules and Policy met on February 25, the meetings were moved to 5:00 PM. - Requested that the meetings be recorded.
- There will be a special meeting on March 11 at 5:00 PM to discuss specifically the cannabis funds and seconded by COUNCIL MEMBER WILLIAMS to get a complete audit once the policy is made. - Noted the Tobacco Retail Ordinance was moved to the next city council meeting. - They will be discussing the Community Promotional Fund Measure Q. - The next meeting will be March 25 at 5:00 PM.
- Homeward Bound will be meeting on March 12 at 5:00 PM.

MAYOR SILVA
- Attended Lenwood Elementary School's annual safety plan with the Fire Dept. on February 19. - Attended the Town Hall Meeting.
- Attended Henderson Elementary’ s annual safety plan on February 20. - Attended Jay Obernolte event at Barstow Community College on February 21. - Attended San Bernardino County Transit Authority Mountain Desert Division. - Attended the Barstow Cleanup Day at Lillian Park on February 22. - Attended a Mayors panel in memory of Black History Month at Victor Valley College on February 25. - Attended the Barstow Chamber of Commerce Economic Development Committee on February 26. - Presented a Certificate to First Baptist Church for their 8th Anniversary on March 2nd.

BUSINESS OF THE COUNCIL:

COUNCIL MEMBER HERNANDEZ
- Motioned, seconded by COUNCIL MEMBER WILLIAMS to see a follow up on the fire hydrants. - Thanked Finance Director for being back on schedule with Accounts Payable.

COUNCIL MEMBER NOBLE
- Asked Fire Chief when was the last time an inspection was done to the fire hydrants. - Motioned, seconded by MAYOR SILVA to receive treasurers report from Treasurer Mr. Lewis. - Motioned, seconded by MAYOR PRO TEM ROSE for staff to work with the Senior Citizens regarding applications and funds available to them.

FIRE CHIEF CISNEROS
- Mentioned they will have to reach out to Golden State Water to get a report and see when was the last time they were served.

COUNCIL MEMBER WILLIAMS
- Requested a quarterly Treasurers Report from Treasurer, Mr. Lewis. - Spoke about cannabis funds would like an internal audit and would like this to be put it on the agenda.

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- Asked what is the plan on the streets.
- Mentioned there is a problem with management and would like a staff report from all sections of the city where we’re understaffed, second by MAYOR PRO TEM ROSE ask to when he would like to see this report.
- Would like to see this report on next city council meeting. - Mentioned there are some questions on where he lives, clarified he lives in District 4.

CITY ATTORNEY SUMMERS
- Suggested this can be item number one on the new city manager agenda.

MAYOR PRO TEM ROSE
- Mentioned they had an amazing Town Hall meeting lots of great questions. - Invited the public and council to attend the next Town Hall meeting. - Asked for an update on VVTA on Arbor Way.
- Asked staff to assist the Seniors Centers with the application process second to COUNCIL MEMBER NOBLE's the recommendation.
- Asked the mayor and council to consider a resolution to set a meeting with CONGRESSMAN OBERNOLTE and COUNTY SUPERVISOR DAWN ROWE because we want to see the cemetery fixed and will like to involve the Cemetery Committee second by COUNCIL MEMBER WILLIAMS. - Asked where the application is for the Measure Q committee. - Asked where in the website the application can be found. - Noted she search the whole page and did not found, asked this to be available to the public.

CITY CLERK SERVICES MANAGER MARIBEL HERNANDEZ
- Explained the application period ends on March 4th, and they had received 6 applications. - Noted the application is on the website under the Measure Q section and also was added on the calendar of events news.

MAYOR SILVA
- Accepted Mr. GILBERT ASA's apology.
- Spoke about the Fire Hydrants, wants to see Golden State Water's procedures and policies for inspections as well as reports, seconded by COUNCIL MEMBER WILLIAMS. - Mentioned he did not change the meeting he is running the meetings by Rules of Order. - Spoke about the Treasurers Report, explained there are not going to see fund balances they are going to see where investments are going.
- Noted council will direct staff to answer the public's questions without violating the Brown Act.

ADJOURNMENT:

By the consensus of the City Council and without objection the Regular Meeting was adjourned at 10:17 P.M. Council continued with closed session immediately after the end of the Regular Meeting and adjourned at 11:10 P.M. Report of closed session will be done at the next city council meeting.

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Attachment: 03 03 2025 Minutes Final AF (5939 : Minutes Joint Special Meeting March 3, 2025 6:00 P.M.) Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maria Chavez
Other
Doc ID: 5940

AGENDA ITEM
AGENDA MATTER:

MINUTES REGULAR MEETING - MARCH 17, 2025, AT 5:30 P.M.

EXECUTIVE SUMMARY:

DISCUSSION:

FISCAL IMPACT:
none
RECOMMENDED ACTION:

Approve minutes as presented.
9 Packet Pg. 43

REGULAR MEETING

CITY COUNCIL CHAMBERS
220 EAST MOUNTAIN VIEW STREET
BARSTOW, CA 92311
MARCH 17, 2025
5:30 PM
(HANDICAPPED ACCESSIBLE)

MINUTES

REGULAR MEETING
Minutes-March 17, 2025

Page 1 of 15 ends

CALL TO ORDER - CLOSED SESSION:

MAYOR SILVA called the closed session meeting to order at 5:30 P.M.

PLEDGE OF ALLEGIANCE:

MAYOR SILVA led in the Pledge of Allegiance.

ROLL CALL:

Attendee Name Title Status Arrived
James M. Noble Council Member Present
Barbara Mae Rose Mayor Pro Tem Present
John Williams Council Member Present 5:33 PM
Carmen Hernandez Council Member Present
Timothy Silva Mayor Present
PARTICIPATION IS INVITED : IF YOU WISH TO BE HEARD ON ANY ITEM ON THE AGENDA, PLEASE

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

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

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SPEAKERS:

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked about the status of Police Chief.

CITY ATTORNEY, MATTHEW SUMMERS
- Explained the City of Barstow is taking applications for the future Police Chief position. - Noted Police Chief Mr. Espinoza remains on paid administrative leave. - Mentioned the present Acting Police Chief is Daniel Arthur MOTION TO GO INTO CLOSED SESSION:

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: Barbara Mae Rose, Mayor Pro Tem
AYES: Noble, Rose, Williams, Hernandez, Silva
CLOSED SESSION AGENDA ITEMS:

1. CONFERENCE WITH LABOR NEGOTIATORS
Recommended Action:

Conference with Labor Negotiators (Gov. Code § 54957.6) City & District Negotiators: City Manager/District Manager Rochelle Clayton Employee Organizations:

Unit 1 - Teamsters Local 1932
Unit 2 - Teamsters Local 1932
Unit 3 - Barstow Police Officers’ Association
Unit 5 - Barstow Professional Firefighters Association
Unit 6 - Barstow Management Employees’ Association
Unit 8 - Barstow Police Department Management Association All Unrepresented Employees

2. PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Recommended Action:
(Government Code Section 54957)
Title: City Manager

3. PUBLIC EMPLOYMENT
Recommended Action:
(Government Code Section 54957)
Position Title: Police Chief
REPORT OF CLOSED SESSION:

CITY ATTORNEY, MATTHEW SUMMERS reported the following:
- The City Council met in closed session to discuss three items, conference with labor negotiator for all units and unrepresented employees, performance evaluation and goals settings for the city manager, and public employment, which refers to the present position of Police Chief. Direction was provided to council and staff and no reportable action was taken.

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

MAYOR SILVA called the meeting to order at 7:00 PM

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INVOCATION:

PASTOR WILLIE SMITH from HIGH DESERT COMMUNITY OUTREACH gave the invocation.

PLEDGE OF ALLEGIANCE:

COMMUNITY DEVELOPMENT MANAGER HEIDY RILEY led the pledge of allegiance.

ROLL CALL:

Attendee Name Title Status Arrived
James M. Noble Council Member Present
Barbara Mae Rose Mayor Pro Tem Present
John Williams Council Member Present
Carmen Hernandez Council Member Present
Timothy Silva Mayor Present
PARTICIPATION IS INVITED: IF YOU WISH TO BE HEARD ON ANY ITEM ON THE AGENDA INCLUDING

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

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

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

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

Staff recommended to table item 13 for further review.

Motion made by MAYOR PRO TEM ROSE seconded by COUNCIL MEMBER NOBLE to approve agenda as amended.

RESULT: APPROVED [UNANIMOUS]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
PRESENTATIONS:

4. CANNABIS REVENUE PRESENTATION
Recommended Action:

Presentation only.

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COMMUNITY DEVELOPMENT MANAGER, HEIDY RILEY
- Gave a presentation on the Community Benefits Fund. A copy of the presentation will be made a part of the minutes.

COUNCIL MEMBER WILLIAMS
- Asked if FIRE CHIEF CISNEROS knew about the public safety funding and the amount of money available to them.
- Asked why these funds had not been used.
- Noted the public safety funds had not been used.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Clarified many of these funds had been utilized out of the General Fund. - Mentioned that community benefit funds are sitting in the account because the city council does not have a policy directing staff on how to utilize those funds. - Noted for FY2026 a line item will be added for the safety funds. - Mentioned staff does not know those numbers until these funds are collected and this is when those funds are appropriated.

MAYOR PRO TEM ROSE
- Requested a printout of this presentation.
- Requested in the future for the 3% public safety funds to ensure the Fire Chief is present at the table to be informed of funds available.

CITY MANAGER, ROCHELLE CLAYTON
- Clarified moving forward all departments are going to be involved in the budget process to be informed of funds available.
- Noted workshops will be presented to keep the public informed as well.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Noted this is not defined because this is a 3% fee, this is not a tax. Noted 1.5% goes to public safety and 1.5% goes to the city's general fund.
- Explained the police department's role with the cannabis division.

CITY ATTORNEY, MATTHEW SUMMERS
- Mentioned Rules and Policy is currently working on a policy on how the community promotional funds component is to be allocated by the council, this does not govern the general fund 3% fee. - Noted the council can put two together but currently, they are just working on the community promotional fund.
- Clarified the council can create an additional policy defining how the 3% should be allocated. - Mentioned the council can set a policy on how the money can be spent.

MAYOR PRO TEM ROSE
- Would like to see these funds be spent appropriately. - Asked if there is documentation and data to show how much overtime for illegal cannabis activities the police department has.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Noted there is a specific code for when a task force is put together related to cannabis operations.

INTERIM POLICE CHIEF, DANIEL ARTHUR
- Clarified overtime is when a specific officer assigned to a detail is on an off day that is when the overtime is created.
- Mentioned they had approximately 2-4 officers enforcing illegal activities.

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COUNCIL MEMBER HERNANDEZ
- Noted a budget workshop is in need of clarification.

CITY MANAGER, ROCHELLE CLAYTON
- Mentioned there will be a budget workshop.
- Noted the goal is to report to the council on a quarterly basis to have some indications through the year as to where the city is with the budget revenues.

SPEAKERS

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked what is being done about the odor.
- Thanked COUNCIL MEMBER WILLIAMS for requesting this item to be brought up. - Would like to see more accountability with the money given to the city. - Would like to see more detail on expenditures.

ET SNELL, BARSTOW, CALIFORNIA
- Welcomed the new city manager.
- Noted there is a need for a cannabis board.
- Mentioned there should be some rules on how to spend that money. - Would like to see some of this money go to buying a paving machine to repair the city's roads. - Expressed his concerns with the quality of the products these companies are selling. - Would like to see some of this money go to non-profits, local kid’s services, and some emergencies.

TIFFANY GIBBONS, BARSTOW, CALIFORNIA
- Clarified the cannabis dispensaries do get an inspection every three months with a fee of $550. - Spoke about the 3% fees for public safety and asked how much of this money is being put back into the community.
- Concerned about penalty fees and would like to know where these fees are, would like to see a separate line for these.
- Asked for a definition of public safety.
- Noted this money should have gone back to the community not to remodel the Police Department.
- Asked the city to do their part with the 3% revenue.

DISCUSSION

COUNCIL MEMBER WILLIAMS
- Mentioned he was shocked by the information presented tonight.

COUNCIL MEMBER NOBLE
- Asked if fees for FY2025 are still being collected.

COMMUNITY DEVELOPMENT MANAGER, HEIDY RILEY
- Noted these numbers represent fees collected until the end of February 2025.

MAYOR PRO TEM ROSE
- Mentioned Rules and Policy had been busy addressing the total funds that should be spent into the community.
- Would like to move forward with a policy everyone can live with. - Noted Rules and Policy is working on a committee that will review the applicants to distribute those funds.
- Directed staff to separate the line items for late fees. - Motion to have Rules and Policy define public safety and where these funds can be spent seconded by COUNCIL MEMBER WILLIAMS.

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- Glad to see these cannabis businesses are handling customer service issues. - Glad to see staff is doing their inspections.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified the numbers staff had provided already included the penalties as part of the overall licenses line item.
- Noted staff can produce a revised item that breaks down all fees.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Mentioned all fees had already been identified but they all go into the same account.

COMMUNITY DEVELOPMENT MANAGER, HEIDY RILEY
- Clarified these had been broken down in the audit but they are all sitting in one account but they can be moved into a different account.

COUNCIL MEMBER HERNANDEZ
- Asked if there is a charge when they have to re-inspect. - Asked who inspects the product.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Noted there is a charge if they have to re-inspect.

CITY ATTORNEY, MATTHEW SUMMERS
- Mentioned the State Department of Cannabis Control regulates and inspects the product.

COUNCIL MEMBER WILLIAMS
- Mentioned the goal of this council is transparency.

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

NO SPEAKERS
MINUTES ALL AGENCIES:

5. MINUTES REGULAR MEETING - JANUARY 21, 2025, AT 5:00 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Council Member
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

6. MINUTES JOINT SPECIAL MEETING - JANUARY 23, 2025, AT 8:00 A.M.

Recommended Action:

Approve minutes as presented.

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RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Council Member
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

7. MINUTES JOINT SPECIAL MEETING - JANUARY 23, 2025, AT 5:00 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Council Member
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

8. MINUTES JOINT SPECIAL MEETING - JANUARY 27, 2025, AT 5:30 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Council Member
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

9. MINUTES JOINT SPECIAL MEETING - FEBRUARY 3, 2025, AT 5:30 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Council Member
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva

10. MINUTES REGULAR MEETING - FEBRUARY 11, 2025, AT 5:30 P.M.

Recommended Action:

Approve minutes as presented.

RESULT: APPROVED [UNANIMOUS]
MOVER: James M. Noble, Council Member
SECONDER: Carmen Hernandez, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
ACCOUNTS PAYABLE ALL AGENCIES:

NONE

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CITY COUNCIL:

DISCUSSION / ACTION ON DEFERRED ITEMS:

NONE
PUBLIC HEARINGS:

11. FIRST READING AND INTRODUCTION OF AN ORDINANCE OF THE CITY OF BARSTOW ADDING CHAPTER 5.55 TO TITLE 5 REGARDING TOBACCO RETAILER REGISTRATION.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BARSTOW TO AMEND THE FY 2024/25 MASTER FEES SCHEDULE TO INCLUDE A REGULATORY PERMIT FEE FOR

TOBACCO RETAILERS
Recommended Action:

That the City Council adopt Ordinance No. 1029-2025 requiring registration of tobacco retailers and amending the Barstow Municipal Code to add a new chapter 5.55; and adopt an amendment to the Master Fees Resolution to add a tobacco retailer regulatory permit fee

CITY ATTORNEY, MATTHEW SUMMERS
- Presented the staff report as filed with the City Clerk's office.

QUESTIONS

MAYOR PRO TEM ROSE
- Asked when it would be appropriate to bring it back to Rules and Policy.

CITY ATTORNEY, MATTHEW SUMMERS
- Noted council can give direction on that.

MAYOR SILVA opened the public hearing at 7:57 PM

SPEAKERS
EUGENE BUTTICCI, representing the BARSTOW CHAMBER OF COMMERCE - Expressed concerns with the distance between the retail outlets. - Requested the ordinance to be revised to better differentiate the retail outlets.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Expressed concerns with the ordinance and asked how the zoning would affect new owners. - Asked who will enforce this ordinance.

MOSAB SHOUBAR, BARSTOW, CALIFORNIA
- Mentioned he is a business owner in Barstow and explained how this ordinance will affect his business.

JEHAD HANTASH, BARSTOW, CALIFORNIA (Daily Stop)
- Expressed his concerns and disagreement with this ordinance. - Explained how this ordinance will affect his business.

TED WEASMA, BARSTOW, CALIFORNIA
- Expressed his disapproval of this ordinance.
- Noted the council has not presented any reason for this ordinance.

MAYOR SILVA did not close the public hearing but asked for motion to continue and take back to Rules and Policy.

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Motion by COUNCIL MEMBER HERNANDEZ seconded by MAYOR PRO TEM ROSE to continue this item and take it back to Rules and Policy for the March 25, 2025 Meeting. 5 - 0 RESULT: TABLED Next: 5/20/2025 6:00 PM
BUSINESS / ACTION ITEMS:

12. COMMUNITY PROMOTIONAL FUND APPLICATION FROM THE CALIFORNIA ROUTE 66

MOTHER ROAD MUSEUM
Recommended Action:

Approve a Community Promotional Fund cash donation in the amount of $2,850, along with inkind support valued at $1,370, to the California Route 66 Museum, contingent upon the applicant’s compliance with the Temporary Use Permit (TUP) process and fulfillment of business license requirements as outlined in the Barstow Municipal Code no later than March 18, 2025.

CITY CLERK SERVICES MANAGER, MARIBEL HERNANDEZ
- Presented the staff report as filed with the City Clerk's office.

MAYOR PRO TEM ROSE
- Mentioned event will be at the Harvey House on Saturday, March 22 at 10:00 AM.

COUNCIL MEMBER WILLIAMS
- Asked what it is going to be done with this donation.

BRENDAN O'BRIEN, a representative from ROUTE 66 MOTHER ROAD MUSEUM - Gave a rundown of the expenses incurred to organize this event.

COUNCIL MEMBER HERNANDEZ
- Mentioned she is concern she does not see the 501c3 and in addition to this she does not see the budget report with the application.
- Expressed concerns with the application format.
- Asked about the rental agreement of the Harvey House with Route 66 Museum.

CITY CLERK SERVICES MANAGER, MARIBEL HERNANDEZ
- Mentioned when looking at the information at the Franchise Tax Board they look at the filing and that the filing is current.
- Noted they provided a breakdown of expenses.

CITY ATTORNEY, MATTHEW SUMMERS
- Clarified the Museum is not owned by the city.

Point of order called by MAYOR PRO TEM ROSE to rule the question regarding lease of the Harvey House, seconded by COUNCIL MEMBER WILLIAMS.

MAYOR PRO TEM ROSE
- Requested application process to be consistent every time. - Would like to have a dead line for submitting documentation.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Mentioned application was submitted late.

CITY CLERK SERVICES MANAGER, MARIBEL HERNANDEZ
- Expressed her support for this event.

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CITY MANAGER, ROCHELLE CLAYTON
- Expressed her support for this event.
- Mentioned she would like to review the policies and procedures.

COUNCIL MEMBER WILLIAMS
- Expressed concerns with giving out taxpayer’s money.

BRENDAN O'BRIEN, a representative from ROUTE 66 MOTHER ROAD MUSEUM - Mentioned the event will happen even without the cash donation in the amount of $2,850.

COUNCIL MEMBER NOBLE
- Noted staff needs to ensure the process is done correctly.

SPEAKERS

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Noted the organization waited too long to submit documentation, noted this needs to change and organizations need to start submitting the correct documentation on time.

BRENDAN O'BRIEN
- Noted he is here to help the city, mentioned he started the process two months ago.

DISCUSSION

MAYOR PRO TEM ROSE
- Thanked Mr. O'Brien for his hard work and for what he is bringing to the city of Barstow.

COUNCIL MEMBER WILLIAMS
- Expressed his support for this event and concerns with giving out taxpayer’s money.

RESULT: APPROVED [4 TO 1]
MOVER: Barbara Mae Rose, Mayor Pro Tem
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Silva
NAYS: Hernandez

13. AWARD OF MEASURE Q YOUTH COMMUNITY PROMOTIONAL FUNDS FY 24-25 Recommended Action:

Recommended Action is staff requesting direction from the council.

RESULT: TABLED Next: 4/7/2025 5:00 PM

14. CONSIDERATION OF DEVELOPMENT AGREEMENT TERMINATIONS FOR COMMERCIAL CANNABIS BUSINESS OPERATORS WINNERS CIRCLE HD, LLC; SKY CLUB HD, LLC; LA 2 VEGAS, INC.; BARSTOW COMPANY, INC.; 1919 BUILDING, INC.; GROW ORGANIC 5, INC.; GROW ORGANIC 6, INC.; GROW ORGANIC 11, INC.; GROW ORGANIC 12, INC.; MERCHANTS BARSTOW LLC; MERCHANTS BARSTOW 3 LLC; MERCHANTS BARSTOW 4 LLC; MERCHANTS BARSTOW 13 LLC; AND MERCHANTS BARSTOW 14 LLC Recommended Action:

That the City Council adopt resolutions terminating the development agreement with Winners Circle HD, LLC; Sky Club HD, LLC; LA 2 Vegas, Inc.; Barstow Company, Inc.; 1919 Building, Inc.; Grow Organic 5, Inc.; Grow Organic 6, Inc.; Grow Organic 11, Inc.; Grow Organic 12, Inc.; Merchants Barstow LLC; Merchants Barstow 3 LLC; Merchants

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Barstow 4 LLC; Merchants Barstow 13 LLC; and Merchants Barstow 14 LLC (Attachments 3, 6, 9, 12, 15, 18, 21, 24, 27, 30, 33, 36, 39, and 42) and direct staff to take further steps to terminate the development agreements.

If the development agreements are terminated, then the City plans to assess its options for how to best use the properties.

CITY ATTORNEY, MATTHEW SUMMERS
- Presented the staff report as filed with the City Clerk's office. - Clarified these twelve are up for termination for failure to pay required fees and not for the odor situation, this has been handled by AQMD.

MAYOR SILVA
- Clarified amendment that LA 2 Vegas, Inc. and Barstow Company, Inc. had paid the past due annual fees and had been removed from the list of proposed Development Agreement terminations.

COUNCIL MEMBER WILLIAMS
- Asked what the total cost of fees lost is.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Mentioned the renewal fees are $14,000 per operator and inspection fees $550 a quarter, but there is nothing to inspect because they did not move forward. - Noted they received their licenses but there are some issues between the property owners and the operators of the business and that is why they are walking away from the property.

COUNCIL MEMBER NOBLE
- Asked why staff waited so long.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Explained the application process for cannabis cultivation, manufacturing, etc., and the challenges these business had during this process.

CITY ATTORNEY, MATTHEW SUMMERS
- Explained the next step after termination of the agreement with the State Bureau Department of Cannabis Control.
- Noted none of these twelve are currently in operations.

MAYOR PRO TEM ROSE
- Asked if the city has any legal grounds to go after those lost funds.

CITY ATTORNEY, MATTHEW SUMMERS
- Noted the city can pursue collection of those twelve entities.

COMMUNITY DEVELOPMENT DIRECTOR, CHRIS HELDRETH
- Mentioned these entities were specifically created for Barstow, for this reason, they are protected if the city goes after them.

COUNCIL MEMBER NOBLE
- Asked what the cost would be to the city going after them.

SPEAKERS

ET SNELL, BARSTOW, CALIFORNIA
- Asked if staff spoke to any of the developers to know their side of the story.

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- Would like to see some of this money used for paving equipment and the roads. - Would like to see a cannabis commission.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked for more clarification on the twelve that are having their DDAs being revoked.

TIFFANY GIBBONS, BARSTOW, CALIFORNIA
- Explained the reason why these businesses took so long. - Noted she is curious to know how many of each category are left. - Commended current cannabis businesses for their hard work.

RESULT: APPROVED [UNANIMOUS]
MOVER: Carmen Hernandez, Council Member
SECONDER: James M. Noble, Council Member
AYES: Noble, Rose, Williams, Hernandez, Silva
GENERAL, NON-AGENDA PUBLIC COMMENT: THIS IS THE TIME AND PLACE FOR THE GENERAL

TERESA TANK, BARSTOW, CALIFORNIA
- Spoke regarding the new Animal Control officer and hours of ACO training and asked the IT department to check the broken links on the City’s website.

MIKE HERNANDEZ, BARSTOW, CALIFORNIA
- Asked about the smell at Lenwood Rd. and what the time frame to correct the air quality was and asked for an update on the fire hydrants.

JOE GOMEZ, BARSTOW, CALIFORNIA
- Representing Friends of Barstow Cemetery.
- Asking for some help to restore the cemetery.

CECILIA CORDOVA, BARSTOW, CALIFORNIA
- Spoke of the accomplishments of the committee.
- Invited all to attend the next meeting on Wednesday, March 19 at 4 pm at the cemetery.

DEBBIE AGUAYO, BARSTOW, CALIFORNIA
- Thanked the Council for hearing them and asked they support them by reaching out to the County Supervisors and Obernolte's office for help.

JOHN MONSEN, BARSTOW, CALIFORNIA
- Mentioned he represents the Sierra Club and spoke about the Golden State Water agreement.

ET SNELL, NEWBERRY SPRINGS, CALIFORNIA
- Spoke of the lack of handicapped shopping carts at our local big stores and the dilapidated houses in Barstow.

TED WEASMA, BARSTOW, CALIFORNIA
- Asked about the letter he sent and asked legal for his response. - Expressed his concerns with code enforcement and claims he submitted.

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MARSHA WEASMA, BARSTOW, CALIFORNIA
- Thanked Council Member Williams for assisting with the dog, asked about 911 dispatcher training, and asked for the officer's background.

IRA GWIN, BARSTOW, CALIFORNIA
- Mentioned on February 12, he asked the city clerk how much the city had spent on legal fees against him and the Barstow Property Association.
- Expressed his discontent with the rental inspection ordinance and how the property owners had been treated.

MEGHAN CARDENAS, BARSTOW, CALIFORNIA
- President of the High School Football Booster Club thanked Mayor Pro Tem Rose, thanked Council Member Williams, and spoke of the equipment request, they need to keep the players safe.

VIRGINIA BROWN, BARSTOW, CALIFORNIA
- Came to listen and is amazed at the concerns and issues happening in the City. - Would like to see her property back on the agenda as promised by Brad Merrill.

JIM BROWN, BARSTOW, CALIFORNIA
- Spoke of the dog issues and thanked Council Member Williams, asked why the police chief was not involved, and asked that the police chief position be resolved.

ROBIN LARD, BARSTOW, CALIFORNIA
- Spoke of the dog issue, and wanted to clarify the issues with the dog shooting.

STAFF REPORTS:

CITY MANAGER, ROCHELLE CLAYTON
- Happy to be in Barstow working with Council and Staff to move the city forward.

FIRE CHIEF, CORY CISNEROS
- Gave an update on the fire hydrants.

COUNCIL COMMITTEE REPORTS:

COUNCIL MEMBER HERNANDEZ
- Attended the Street Committee meeting on March 5.
- Gave an update on the Caltrans State Federal funding projects. - Mentioned the city of Barstow was awarded the Caltrans Highways Safety Improvement Program for $80,000.
- Noted the Mojave Air Quality is the one responsible for controlling the odor on Lenwood Rd. for the cannabis issue.

COUNCIL MEMBER NOBLE
- Attended the Military Affairs meeting on March 12, and spoke of the ongoing events in the community.
- Noted on May 16 Barstow Community College will have their graduation. - Mentioned on May 29 Fort Irwin will have their Graduation. - Mentioned there is a Veteran Representative every Thursday at 536 E Virginia from 9 am - 2 pm. - Noted BIG will be having a town hall meeting at First Baptist Church on March 20th, 6 - 8 pm. - Invited the public to attend the Veterans Resource Fair at Victor Valley College. - On April 12 the MCLB is having their Flee Market Extravagance from 7 am - 2 pm. - American Cruisers are having their Easter Spring Fling on April 18 from 5 - 8 pm. - MCLB is having its monthly music and art night.
- Attended the VVTA meeting on March 17, next meeting on April 21. - Next Military Affairs will be on April 9 at Los Domingo’s.

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COUNCIL MEMBER WILLIAMS
- Nothing.

MAYOR PRO TEM ROSE
- Attended the Rules and Policy Special Meeting on March 11 to discuss the Cannabis funding and staff have a better understanding of the direction regarding the policy, next meeting on March 25th will continue to discuss cannabis funding, will look and discuss Council Handbook, Community Promotional Fund, and Tobacco Ordinance hoping to complete that first. - Requested that Rules and Policy Committee meetings be recorded and provide minutes. - Attended the Homeward Bound meeting on March 13. The New Life Fellowship presented an update and requested a letter of appreciation to Desert Manna and KFC thanking them for their support.
- Mentioned Barstow Church of God in Christ, does a shower program on Wednesday and they donate undergarments to the homeless.
- For next month they are asking for donations of Rolls of quarters for the Laundry Love program and asking for donations of undergarments.
- Thanked staff for the resources calendar.
- Talked about the strategic master plan that was approved by the council, working on an update. - The next meeting will be on April 10 at 5 pm.

MAYOR SILVA
- Attended the SBCTA on March 5 and spoke on upcoming projects. - Attended the Street Committee.
- Attended the Military Affairs March 12th
- Spoke about the Flee Market event and asked for support for the golf course. - Attended the Desert Mountain League of Cities in Victorville on March 14 with COUNCIL MEMBERS HERNANDEZ and WILLIAMS.

BUSINESS OF THE COUNCIL:

COUNCIL MEMBER HERNANDEZ
- Requested CITY MANAGER CLAYTON speak to the senior’s center regarding Measure Q funding.

COUNCIL MEMBER NOBLE
- Requested staff review the information turn in regarding City Code Enforcement and Virginia Brown's property.

COUNCIL MEMBER WILLIAMS
- Commented about the police chief and the dog incident that happened over the weekend. - Thanked Public Works staff and said streets are looking better. - Mentioned he did express the public's concerns to Code Enforcement and said he is addressing the issues with staff.
- Spoke about Animal Control and said this did not happen overnight and it will take some time to fix there is not enough funding for the staff.
- Mentioned council and staff do care about animal control - Also spoke about the cemetery and understands issues with the cemetery.

MAYOR PRO TEM ROSE
- Spoke of the new City Manager and elected official’s protocols. - Mentioned on March 3 she was approached with concerns regarding the cemetery and asked that the Council draft a letter or resolution and meet with county supervisor and congressional representative.
- Mentioned good education has come out regarding the cemetery. - Asked to obtain copies of the Measure Q applications. - Asked VVTA if the routes on Arbor Way are still happening and expresses concerns with safety.

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MAYOR SILVA
- Mentioned they will be asking for a resolution showing council support regarding the cemetery issues.
- Asked staff to revisit the cemetery MOU.
- Requested staff to check with engineering regarding Mrs. Brown easement. - Requested staff to bring back a report regarding the odor on Lenwood Rd. from the cannabis. - Requested council provide a report on the training for the ACO position.

ADJOURNMENT:

By the consensus of the City Council and without objection, the meeting was adjourned 10:27 PM in memory of Past City Council Member Manuel Gurule.

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Attachment: 03 17 2025 Minutes Final AF (5940 : Minutes Regular Meeting March 17, 2025 5:30 P.M.) Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Finance
Marisol Tolbert
Account Payable Expenditures
Doc ID: 5942

AGENDA ITEM
AGENDA MATTER:

RATIFICATION OF ACCOUNTS PAYABLE EXPENDITURES
EXECUTIVE SUMMARY:

Approve and ratify City of Barstow, Barstow Fire Protection District (Fire) and Successor Agency accounts payable expenditures for checks #98571-98991 totaling $9,810,141.42 and wires #1098-1115 totaling $717,774.90 as described in detail in discussion box below.

DISCUSSION:

Having been audited as prescribed by Government Code Sections 37202 and 37208, the following prepaid checks and wires are herewith submitted for Council approval and ratification:

Wire/Check # Date Fiscal Year Agency Amount
Wires #1098-1100 02/28/25 FY24/25 City $3,201,076.35
Check #98571-98769 Fire $10,689.55
Successor $0.00
Run Total $3,211,765.90
Wires #1101-1107 03/14/25 FY24/25 City $2,940,628.02
Check #98770-98882 Fire $174,973.42
Successor $0.00
Run Total $3,115,601.44
Wires # 1108-1115 03/28/25 FY24/25 City $4,039,377.83
Check #98992-99109 Fire $120,596.66
Successor $0.00
Run Total $4,159,974.49
Check #98883-98991 03/31/25 FY24/25 City $40,574.49
Fire $0.00
Successor $0.00
Run Total $40,574.49
AP Run Grand Total $10,527,916.32
FISCAL IMPACT:

Expenses conform to City purchasing policies and the budget approved by resolution of the Council.

Accordingly, sufficient funds have been budgeted for these checks.

RECOMMENDED ACTION:
10 Packet Pg. 59
Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Finance
Marisol Tolbert
Account Payable Expenditures
Doc ID: 5942

AGENDA ITEM
Approve and ratify expenses, as audited, checks #98571-98991 totaling $9,810,141.42 and wires #1098- 1115 totaling $717,774.90, per the Agency breakdown below:

City: $10,221,656.69
Fire: $306,259.53
Successor Agency: $0.00
Grand Total: $10,527,916.32
10 Packet Pg. 60
Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 1098 02/28/2025 000554 EMPLOYMENT DEVELOPMENT DEPT L1849333456 OCT24 - DEC24 UNEMPLOYMENT CLAIMS City 8,038.00 8,038.00 1099 02/28/2025 001478 GOLDEN STATE WATER COMPANY 36241300007 FOGLESONG PARK - 300 G ST, 4" METER City 5,524.83 34,915.53 47241300004 800 S H ST- SOCCER FIELDS, 2" METER City 2,712.04 26792200003 2800 GUADALUPE DR,#B - 2" METER City 2,300.26 86241300002 LILLIAN PARK- 901 BIGGER ST, 2" METER City 2,038.30 77241300001 STURNACLE PARK - 2" METER City 2,020.62
23400400000 2800 GUADALUPE DR,#D- 2" METER City 1,955.68 37241300005 800 S H ST- SOCCER FLD LOT, 2" METER City 1,875.40 16792200004 2800 GUADALUPE DR,#A - 2" METER City 1,772.70 79114100005 CORP YARD - 900 S H ST - 3" METER City 1,637.84 14719300007 1601 RIMROCK RD- 4" METER City 1,318.62
19513100008 500 MELISSA AVE- 2" METER City 1,110.25
06241300000 DANA PARK BLDG - 4" METER City 1,002.71
71922200002 FIRE DIST - 2600 W MAIN ST, 2" METER Fire 913.47 88114100006 CITY HALL - 220 MT VIEW, 3" METER City 818.88 68114100008 FIRE DIST - 861 BARSTOW RD - 2" METER Fire 757.44 18241300005 H ST PARK - RIMROCK@H ST, 2" METER City 716.61 84114100005 LANDSCP PROJ - E MAIN ST, 2" METER City 668.92 08241300006 K ST PARK - 34074 K ST, 2" METER City 583.19 05114100000 681 N 1ST AVE - 2" METER City 567.63
73115873769 900 AVENUE H - 2" METER City 498.07
54378739822 2340 W MAIN ST City 398.62
83651831634 TRUCK FILL - 2200 W MAIN ST, 2" METER City 274.93 TRUCK FILL - 2200 W MAIN ST, 2" METER City 117.83
06232234572 453 AVENUE A - 2" METER City 242.18
453 AVENUE A - 2" METER City 103.79
87241300000 DANA PARK EAST- 2" METER City 344.28
46792200001 2800 GUADALUPE DR,#C - 2" METER City 338.36 24728586686 DIAMOND AVE X VETERANS IRRIGATION City 336.98 85260253449 MONTERREY @ STARLIGHT, 2" METER City 330.26 38114100001 2001 1/2 TRINITY AVE - 2" METER City 325.80

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025

Page 1 of 21 ends

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Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
33365634030 MURIEL DR @ BROADWAY AVE IRR City 322.86
20538369305 MELISSA @ E WMS - 2" METER City 194.92
MELISSA @ E WMS - 2" METER City 83.54
95034300004 1320 BARSTOW- MEDIAN 75 N, 1" METER City 109.82 07049000008 1320 BARSTOW MEDIAN 300 N, 1" METER City 105.07 17893306674 100' W OF BROADWAY - 1" METER City 105.07
45462902029 75' WEST OF HARVARD- 1" METER City 104.82
70323100001 LOVATO AVE X NELSON LANDSCAPE City 102.97
48770971645 200' W OF MONTEREY- 1" METER City 102.06
42590400000 2750 GUADALUPE DR - 5/8" METER City 40.85
07606215163 2800 FP GUADALUPE DR (B) METER Fire 18.53
29091421114 2800 FP GUADALUPE DR (A) METER Fire 18.53
1100 02/28/2025 003194 US BANK CORPORATE 6214 H & H AUTO PARTS WHOLESALE City 1,093.02 37,132.51 PB LOADER CORPORATION City 1,866.73
WILCOX SUPPLY City 1,029.92
TOYOTA MOJAVE TOYOTA City 413.86
TOYOTA MOJAVE TOYOTA City 1,311.31
TARCO INDUSTRIES, INC City 288.04
PB LOADER CORPORATION City 999.27
TOYOTA MOJAVE TOYOTA City 21.25
H & H AUTO PARTS WHOLESALE City (130.50)
TOYOTA MOJAVE TOYOTA City 1,379.02
H & H AUTO PARTS WHOLESALE City 226.86
MIDAS AUTO SERVICE EXPERT City 113.29
PST*ASBURY ENVIRONMENTAL City 141.80
H & H AUTO PARTS WHOLESALE City 458.66
TOYOTA MOJAVE TOYOTA City 698.61
AMERICAN TOWING & RECOVER Fire 70.31
2509 FULL CIRCLE TRAINING City 499.00
AMZN MKTP US City 558.11
THE HOME DEPOT #6972 City 1,899.70
NATIONAL ACADEMIES OF EMERGENCY City 55.00
2631 AMAZON RETA City 41.95
ADOBE City 19.99
UCD EXT MOTOR City 480.00
CACEO City 500.00
CACEO City 500.00
AMZN MKTP US City 43.17
AMZN MKTP US City 55.09
THE HOME DEPOT #6972 City 10.85
INT'L CODE COUNCIL City 500.00
AMZN MKTP US City (50.92)
AMAZON RETA City 42.69
AMZN MKTP US City 95.68
ORLEANS HOTEL & CASINO City 73.45

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Packet Pg. 62
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
AMZN MKTP US City 32.61
AMAZON MKTPL City 42.09
ORLEANS HOTEL & CASINO City 161.57
AMAZON MKTPL City 114.72
6581 MCMASTER-CARR City 135.58
BARSTOW INDUSTRIAL SUPPLY City 12.56
MCMASTER-CARR City 102.98
COLLICUTT ENERGY SERVICES City 475.25
MCMASTER-CARR City 18.54
SHERWIN-WILLIAMS701614 City 690.74
BARSTOW INDUSTRIAL SUPPLY City 37.16
VELODYNE City 495.67
FASTENAL COMPANY City 476.75
3123 THE HOME DEPOT #6972 City 174.57
THE HOME DEPOT #6972 City 529.16
SP COURTCLEAN City 1,491.42
THE HOME DEPOT #6972 City 103.33
1118 CAL CHAMBER OF COMMERCE City 615.81
CORRA City 953.17
NEOGOV City 199.00
5192 AMAZON City 83.18
CTWS LLC Fire 390.50
QUILL CORPORATION City 19.96
BRIDGETOWN LEATHER Fire 783.00
QUILL CORPORATION City 37.18
BW PRINTWORKS City 370.64
2799 AMAZON MKTPL City 153.64
AMAZON.COM City 22.90
HAAKER EQUIPMENT COMPANY City 607.50
HAAKER EQUIPMENT COMPANY City 101.43
O'REILLY 2794 City 73.94
THE HOME DEPOT #6972 City 162.04
EVERIFILE City 70.00
THE HOME DEPOT #6972 City 183.84
CLICKSAFETY City 199.86
AMAZON.COM City 76.11
6832 THE HOME DEPOT #6972 City 54.35
THE HOME DEPOT #6972 City 86.83
THE HOME DEPOT #6972 City 125.29
THE HOME DEPOT #6972 City 162.93
THE HOME DEPOT #6972 City 43.48
THE HOME DEPOT #6972 City 72.56
THE HOME DEPOT #6972 City 219.50
THE HOME DEPOT #6972 City 80.50
THE HOME DEPOT #6972 City 325.13
THE HOME DEPOT #6972 City 127.85
COMPLIANCESIGNS.COM City 299.10
1787 BARSTOW INDUSTRIAL SUPPLY City 142.20
THE HOME DEPOT #6972 City 551.27
BARSTOW INDUSTRIAL SUPPLY City 174.52
THE HOME DEPOT #6972 City 24.71
BEST MATERIAL City 136.91
CVENT MSA INLAND EMPIRE City 208.00

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Packet Pg. 63
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
A2Z LOCK & SECURITY City 252.90
5157 AMZN MKTP US City 141.36
AMZN MKTP US City 141.36
AMZN MKTP US City 81.55
AMAZON.COM City 24.68
HYATT PLACE SAN JOSE City 341.44
AMAZON MKTPL City 108.71
AMAZON MKTPL City 35.78
AMZN MKTP US City 33.66
AMAZON.COM City 39.63
AMAZON.COM City 25.01
2244 CITY CLERKS ASSOCIATION City 595.00
SIGNIA SAN JOSE FD City 355.59
2280 AMAZON MARK City 120.14
AMAZON MARK Fire 135.36
PRECISION TRAINING City 676.00
8282 APPLE.COM/BILL City 2.99
AMAZON MKTPL City 52.18
AMAZON City 29.54
AMZN MKTP US City 16.14
AMZN MKTP US City 13.03
SCHNEIDER ELECTRIC City 25.00
SCHNEIDER ELECTRIC City 25.00
AMZN MKTP US City 434.96
SOLARWINDS City 330.00
5252 MCMASTER-CARR City 793.45
6244 THE HOME DEPOT #6972 City 54.64
THE HOME DEPOT #6972 City 317.46
THE HOME DEPOT #6972 City 246.56
0904 LOLA'S KITCHEN City 195.12
JERSEY MIKES ONLINE UC City 190.00
STATERBROS101 City 26.87
PANERA BREAD #601785 City 132.98
9701 THE HOME DEPOT #6972 City 30.38
BARSTOW INDUSTRIAL SUPPLY City 387.71
7003 AMAZON MKTPL City 6.51
THE HOME DEPOT #6972 City 160.10
SMART AND FINAL 354 City 242.74
9500 THE HOME DEPOT #6972 City 45.34
THE HOME DEPOT #6972 City 14.58
THE HOME DEPOT #6972 City 44.57
THE HOME DEPOT #6972 City 23.28
LOWES #01001 City 28.23
THE HOME DEPOT #6972 City 251.93
7040 THE HOME DEPOT #6972 City 125.38
THE HOME DEPOT #6972 City 274.71
9897 BARSTOW INDUSTRIAL SUPPLY City 149.73
BARSTOW INDUSTRIAL SUPPLY City 63.55

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Packet Pg. 64
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
BARSTOW INDUSTRIAL SUPPLY City 107.74
BARSTOW INDUSTRIAL SUPPLY City 76.47
9476 THE HOME DEPOT #6972 City 65.12
BARSTOW INDUSTRIAL SUPPLY City 322.15
8659 MAIL MAX POSTAL CENTER-76 City 242.89
8445 IIMC City 235.00
4916 THE HOME DEPOT #6972 City 79.78
THE HOME DEPOT #6972 City 39.74
THE HOME DEPOT #6972 City 71.85
2256 WAL-MART #1879 Fire 24.95
HARBOR FREIGHT TOOLS 602 Fire 16.30
THE HOME DEPOT #6972 Fire 128.33
7257 AMAZON MKTPL City 32.34
AMAZON MKTPL City 123.90
2707 A2Z LOCK & SECURITY City 135.00
4882 THE HOME DEPOT #6972 City 43.46
1667 THE HOME DEPOT #6972 City 27.02
3742 THE HOME DEPOT #6972 City 8.97
8237 THE HOME DEPOT #6972 Fire (19.83)
0275 AMAZON MKTPL City (33.91)
1790 LEAGUE OF CALIFORNIA CITIES City (600.00)
LEAGUE OF CALIFORNIA CITIES City (600.00)
LEAGUE OF CALIFORNIA CITIES City (600.00)
CALIFORNIA POLICE CHIEFS ASSOCIATION City 875.00
MCCOY COUNTRY FEED & FARM City 148.67
98571 02/28/2025 002092 ALCANTARA, RUDOLPH MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98572 02/28/2025 002165 ARGUETA, LINDA MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98573 02/28/2025 011257 AVILES, ANGEL MAR2025 RETIREE HEALTH INSURANCE REIMB City 251.00 251.00 98574 02/28/2025 012442 BARBOUR, BELINDA MAR2025 RETIREE HEALTH INSURANCE REIMB City 284.25 284.25 98575 02/28/2025 010910 BARNES, LORRAINE MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98576 02/28/2025 011258 BAUTISTA, PATRICIA MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98577 02/28/2025 000789 BECKNELL, KENNETH MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27

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Packet Pg. 65
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98578 02/28/2025 011260 BELLOMY, MICHAEL MAR2025 RETIREE HEALTH INSURANCE REIMB City 246.84 246.84 98579 02/28/2025 011261 BERRY, JOANN MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98580 02/28/2025 011262 BIZZLE, RALPH MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98581 02/28/2025 011263 BLACKWELL, JEAN K MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98582 02/28/2025 011264 BOYD, JOYCE MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98583 02/28/2025 011265 BROWN, BARBARA L MAR2025 RETIREE HEALTH INSURANCE REIMB City 185.08 185.08 98584 02/28/2025 000203 BROWN, MICHAEL MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98585 02/28/2025 011266 BUBIER, JEFFREY MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98586 02/28/2025 013165 BUESA, ANDREW MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98587 02/28/2025 011267 BURCHETT, MARJORIE M MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98588 02/28/2025 003513 CARDENAS, MICHAEL MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98589 02/28/2025 012351 CARTER, MARGARET MAR2025 RETIREE HEALTH INSURANCE REIMB City 185.08 185.08 98590 02/28/2025 011269 CEDILLO, ROBERT L MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98591 02/28/2025 011270 CHAVIRA, RUTH DIANE MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98592 02/28/2025 011513 COLE, STEPHEN MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98593 02/28/2025 011271 CONDER, LYNDA MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98594 02/28/2025 011272 COOPER, JAMES R MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98595 02/28/2025 011891 CORDOVA, LAURIE MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98596 02/28/2025 000401 COUSINO, JOANNE MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98597 02/28/2025 011320 CURNUTTE, VELMA MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27

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Packet Pg. 66
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98598 02/28/2025 012180 DAHLEM, NANCY MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98599 02/28/2025 000443 DALE, LAWRENCE MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98600 02/28/2025 011892 DEWYER, ROBERTA MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98601 02/28/2025 011274 DICKERSON, MARIAN MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98602 02/28/2025 013166 ESPINOZA, JOLYNN MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98603 02/28/2025 002304 FLORES, DOROTHEA MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98604 02/28/2025 001451 FRANCIS, DIANA MAR2025 RETIREE HEALTH INSURANCE REIMB City 290.28 290.28 98605 02/28/2025 000619 FRANEY, MARK K MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98606 02/28/2025 011275 GAZZAR, ALBERT MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98607 02/28/2025 000308 GENTRY, ANITA MAR2025 RETIREE HEALTH INSURANCE REIMB City 178.72 178.72 98608 02/28/2025 000649 GERARDI, MARK MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98609 02/28/2025 011535 GONZALES, DOMINGO MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98610 02/28/2025 012443 GORDON, TANYA MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98611 02/28/2025 012874 GRIEGO, IRMA MAR2025 RETIREE HEALTH INSURANCE REIMB City 349.00 349.00 98612 02/28/2025 000861 HACKBARTH-MCINTYRE, JULIE MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98613 02/28/2025 000707 HARPOLE, RICHARD MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98614 02/28/2025 011512 HARRIS, MELVIN MAR2025 RETIREE HEALTH INSURANCE REIMB City 388.13 388.13 98615 02/28/2025 000718 HAYHURST, JEANETTE MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98616 02/28/2025 011279 HIBBETTS, ARTHUR MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98617 02/28/2025 011280 HIBBETTS, SHIRLEY MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00

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Packet Pg. 67
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98618 02/28/2025 000752 HIGGERSON, KIRTLEY I MAR2025 RETIREE HEALTH INSURANCE REIMB City 251.00 251.00 98619 02/28/2025 000944 HILL, LESLIE MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98620 02/28/2025 002137 HOWARD, LEE MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98621 02/28/2025 011596 HUNTER, MICHAEL P MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98622 02/28/2025 000844 JAMES, HERMINIA MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98623 02/28/2025 011282 JARMAN, JIMMIE MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98624 02/28/2025 011286 KENNEDY, SANDRA MAR2025 RETIREE HEALTH INSURANCE REIMB City 296.10 296.10 98625 02/28/2025 011287 KERSTEN, PETER MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98626 02/28/2025 013305 KIRBY, CHRISTOPHER MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98627 02/28/2025 011288 KIRBY, STEPHEN C MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98628 02/28/2025 002077 KLINGENBERG, BERNARD MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98629 02/28/2025 000898 KULSETH, MARLOWE K MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98630 02/28/2025 011289 KURTH, ALVIN MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98631 02/28/2025 000872 LEON-GUERRERO, KATHRYN MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98632 02/28/2025 000968 LINDLEY, JAMES N MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98633 02/28/2025 011291 LOPEZ, BONI MAR2025 RETIREE HEALTH INSURANCE REIMB City 246.84 246.84 98634 02/28/2025 011292 LOPEZ, DOROTHY A MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98635 02/28/2025 000998 MAESTAS, MARILYN MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98636 02/28/2025 001022 MAULDIN, MARK A MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98637 02/28/2025 013533 MCDOWELL, JOHNATHON MAR2025 HEALTH INSURANCE REIMBURSEMENT City 442.00 442.00

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Packet Pg. 68
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98638 02/28/2025 001037 MCMICHAEL, CAROLE MAR2025 RETIREE HEALTH INSURANCE REIMB City 185.08 185.08 98639 02/28/2025 012547 MISCHEL, DONALD MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98640 02/28/2025 002439 MORRIS, VERNON MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98641 02/28/2025 011295 MOSER-MORRIS, PATRICIA J MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98642 02/28/2025 002116 MURPHY, MARK MAR2025 RETIREE HEALTH INSURANCE REIMB City 329.56 329.56 98643 02/28/2025 011236 NOTTINGHAM, HARLEY MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98644 02/28/2025 011299 PADDACK, RONALD MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98645 02/28/2025 011029 PELLMAN, CARROLL MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98646 02/28/2025 012331 PERALTA, TERRI MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98647 02/28/2025 003249 PERCY, CHIKYRA MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98648 02/28/2025 012372 PINKUS, MARY MAR2025 RETIREE HEALTH INSURANCE REIMB City 388.13 388.13 98649 02/28/2025 001254 PTAK, RICHARD A MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98650 02/28/2025 001293 RAMIREZ JR, ALBERT MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98651 02/28/2025 011303 REED, SHIRLEY A MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98652 02/28/2025 011304 REKWARD, RUSSELL MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98653 02/28/2025 001317 RILEY, JENNIFER MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98654 02/28/2025 011305 ROBERTSON, ROSE DALLEEN MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98655 02/28/2025 012573 RODRIGUEZ, CECILIA MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98656 02/28/2025 003628 ROWE, RICHARD MAR2025 RETIREE HEALTH INSURANCE REIMB City 1,011.40 1,011.40 98657 02/28/2025 011308 SESSIONS, CAROL MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27

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Packet Pg. 69
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98658 02/28/2025 002409 SHIPLEY, ERNEST MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98659 02/28/2025 001439 SHIPLEY, LYNN MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98660 02/28/2025 001919 SHIPLEY, MIKE MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98661 02/28/2025 003113 SILVA, TIMOTHY MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98662 02/28/2025 001455 SMITH, ERNEST MAR2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98663 02/28/2025 004235 SPILLER, WILLIAM MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98664 02/28/2025 000399 STAPP, MARY MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98665 02/28/2025 002094 STEWART, MICHAEL MAR2025 RETIREE HEALTH INSURANCE REIMB City 270.57 270.57 98666 02/28/2025 011763 TAN, LANNIO MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98667 02/28/2025 001578 THOMAS, JEFFERY MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98668 02/28/2025 001594 TORO, ALBERT MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98669 02/28/2025 011205 URTIAGA, EUGENE MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98670 02/28/2025 011893 VASQUEZ, MARK MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98671 02/28/2025 011049 VOEGELI, BRIAN MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98672 02/28/2025 000754 VOEGELI, CARMEN MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98673 02/28/2025 011313 WARREN, JIMMIE MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98674 02/28/2025 003142 WEST, HOWARD MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98675 02/28/2025 012652 WILHELM, DENNIS MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98676 02/28/2025 011316 WILLETTE, RICHARD MAR2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98677 02/28/2025 001698 WILLETTS, CHARLES MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00

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Packet Pg. 70
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98678 02/28/2025 004001 YAZZIE, VERNA MAR2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98679 02/28/2025 012156 ZAMORA SR, RONALD MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98680 02/28/2025 012352 MASSIMINI, MICHAEL S MAR2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98681 02/28/2025 002064 A2Z LOCK & SECURITY GROUP INC 22907 LOCK CODES UPDATE -PARK AND REC City 530.00 650.00 23406 RE-KEYED 2340 W MAIN City 120.00
98682 02/28/2025 013034 ACCURATE LIVESCAN 139 YOUTH BASKET BALL LIVESCANS -MITCHELL City 25.00 25.00 98683 02/28/2025 000594 ADLERHORST INTERNATIONAL LLC 122684 K9 EQUIPMENT -TOBI City 21.55 21.55 98684 02/28/2025 012773 ALLIED UNIVERSAL SECURITY SRVC 16702305 JANUARY 2025 TRANSPORT OFFICERS City 14,985.86 14,985.86 98685 02/28/2025 003553 AMERICAN TOWING LLC 101773 UNIT 309 TOW City 294.00 672.00 101740 FLAT TIRE -UNIT 9117 City 238.00
101616 TOW FROM FIRE STATION TO FLEET-UNIT 309 City 70.00 101613 FLAT TIRE -UNIT 9128 City 70.00
98686 02/28/2025 013352 ATHLETIC FIELD SPECIALISTS INC 8034 UPPER WHITE FIELD RENOVATION -SPORTPARK City 57,750.00 57,750.00 98687 02/28/2025 011960 AXON ENTERPRISE INC INUS288954 FY24/25 BODY WORN CAMERAS CONTRACT City 64,098.81 64,098.81 98688 02/28/2025 011490 BARNES, MARK JAN2025 JAN 2025 HEALTH INSURANCE REMB Fire 195.00 195.00 98689 02/28/2025 013307 BARSTOW HOSPITALITY LLC FY25 Q2 FY25/Q2 TOT SUBSIDY City 120,000.00 120,000.00 98690 02/28/2025 013340 BARSTOW POOL SUPPLIES I250204146 OFF SEASON POOL CLEANING City 1,500.00 1,500.00 98691 02/28/2025 000580 BLEDSOE, JEREMY 022425 03/02/25 - 03/15/25 ADPP City 2,786.63 5,573.26 022525 02/16/25 - 03/01/25 ADPP City 2,786.63
98692 02/28/2025 002177 BURRTEC WASTE INDUSTRIES INC JAN2025 JAN 2025 COMMERCIAL HAULER FEES City 212,214.65 212,214.65 98693 02/28/2025 012615 CENTRALSQUARE TECHNOLOGIES 431339 E911 STATION PROJ MANAGEMENT City 2,145.00 2,145.00 98694 02/28/2025 003668 CRAFCO INC 9403383183 CRACK SEAL MATERIAL RESTOCK City 19,098.38 19,098.38

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Packet Pg. 71
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98695 02/28/2025 002044 DAPEER ROSENBLIT & LITVAK LLP 24118 01/03/25-01/31/25 SERVICES -PD City 6,565.94 6,565.94 98696 02/28/2025 000516 DOOLEY ENTERPRISES 69480 AMMUNITION -PD City 2,052.64 2,052.64 98697 02/28/2025 010834 FASTENAL CAVIC94959 SHOP SUPPLIES -WWTP City 735.60 752.28 CAVIC95218 SHOP SUPPLIES -WWTP City 16.68
98698 02/28/2025 013306 FINQUERY LLC INV13985 FY25 GASB87/96 SUBSCRIPTION City 8,294.16 8,294.16 98699 02/28/2025 011712 FLYERS ENERGY LLC CFS-4145632 01/16/25 - 01/31/25 FUEL -PD MEASURE Q City 3,296.32 18,307.25 01/16/25 - 01/31/25 FUEL -PD City 6,975.26
CFS-4139732 01/16/25 - 01/31/25 FUEL -FLEET MEASURE City 139.43 01/16/25 - 01/31/25 FUEL -FLEET City 4,603.15
CFS-4139733 01/16/25 - 01/31/25 FUEL -FIRE MEASURE City 1,125.62 01/16/25 - 01/31/25 FUEL -FIRE Fire 1,855.51
CFS-4139725 01/16/25 - 01/31/25 FUEL -WWTP City 311.96
98700 02/28/2025 013048 H B HEATING AND COOLING 3313 HVAC BELT REPAIR -RAILROAD MUSEUM City 300.00 550.00 3312 HVAC FLUSH -RAILROAD MUSEUM City 250.00
98701 02/28/2025 012817 HIGH DESERT SUPPORT SERVICES 6078947-R8-00985 JANUARY 2025 BASE OPS -IGSA City 750,617.84 786,475.20 6078951-R8-00985 JANUARY 2025 MAILROOM -IGSA City 23,923.92 6078781-R8-00985 8/1/24-11/31/24 OY2 ANNEX D COST PLUS City 11,933.44 98702 02/28/2025 011545 KLEINFELDER INC 1520653 JAN 2025 1ST AVE BRIDGE PS&E City 1,478.39 1,669.93 JAN 2025 1ST AVE BRIDGE PS&E City 191.54
98703 02/28/2025 013329 MASTER WASH EXPERTS 70533 BPD CARWASH -NOV 2024 City 1,136.00 8,744.00 70288 BPD CARWASH -AUG 2024 City 1,088.00
70488 BPD CARWASH -OCT 2024 City 976.00
70077 BPD CARWASH -JUL 2024 City 944.00
70444 BPD CARWASH -SEPT 2024 City 870.00
70611 BPD CARWASH -JAN 2025 City 784.00
70577 BPD CARWASH -DEC 2024 City 720.00
69088 BPD ANNEX CARWASH -OCT 2024 City 460.00

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Packet Pg. 72
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
69122 BPD ANNEX CARWASH -NOV 2024 City 416.00
69155 BPD ANNEX CARWASH -DEC 2024 City 390.00
69211 BPD ANNEX CARWASH -JAN 2025 City 384.00
69033 BPD ANNEX CARWASH -SEPT 2024 City 336.00
68999 BPD ANNEX CARWASH -AUG 2024 City 128.00
70088 BPD ANNEX CARWASH -JUL 2024 City 112.00
98704 02/28/2025 012893 MCGREGOR SHOTT INC 2291 BUSINESS CARDS -HR City 36.44 36.44 98705 02/28/2025 001040 MERRELL-JOHNSON ENGINEERING IN E202405552 HVAC PM/DESIGN -CORA City 53,703.60 59,823.35 E202405509 HVAC PM/DESIGN -CORA City 2,762.50
E202405593 HVAC PM/DESIGN -CORA City 2,190.50
E202505687 HVAC PM/DESIGN -CORA City 737.75
E202505734 2930 LENWOOD RD PLAN REVIEW City 357.50
E202505735 2134 SIERRA LINDA PLAN REVIEW City 71.50
98706 02/28/2025 012141 MESQUIT'S SUPPLY LLC 00037390 JANITORIAL SUPPLIES -PW City 1,859.42 1,859.42 98707 02/28/2025 013471 MGT IMPACT SOLUTIONS, LLC 63204 FY24/25 SB90 CLAIMS -2ND PYMT City 1,750.00 1,750.00 98708 02/28/2025 011345 NAILON, JASON 0000468 JUL 2024 - DEC 2024 LENWODO SEWER FEES City 212.50 212.50 98709 02/28/2025 001103 NAPA AUTO PARTS OF BARSTOW 874151 BATTERY PACKS City 301.24 1,003.36 873661 WIPER BLADES -STOCK City 126.69
873909 BELT TENTSTIONER -UNIT 9130 City 125.26
873669 BRAKE FLUID -UNIT 9130 City 88.05
873695 HYDRAULIC FILTERS City 85.99
874020 TOWELS/GREASE -FLEET City 79.33
874140 AIR FILTERS City 41.89
874098 BATTERY CABLE LUG -WWTP RANGER City 38.67
873910 BATTERIES FOR TOWEL DISPENSER City 36.80
873915 IDLER PULLEY -UNIT 9130 City 30.33
873516 WIRE BLADES -UNIT 8460 City 26.75

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Packet Pg. 73
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
873798 TRANSMISSION OIL -UNIT 7636 City 15.20
874084 MOTOR OIL -UNIT 7541 City 7.16
98710 02/28/2025 011608 NURSERY PRODUCTS LLC 55435 JAN 2025 HAUL/ DISPOSE BIO SOLIDS -WWTP City 8,089.00 8,089.00 98711 02/28/2025 003889 O'REILLY / FIRST CALL 2794-16879 STARTER -UNIT 9121 City 129.93 129.93 98712 02/28/2025 012772 PALICON GROUP 2248 POST BACKGROUNDS -V ESCOBAR/L CARRASCO City 4,500.00 4,500.00 98713 02/28/2025 001217 PERMA INV345 FY25/Q3 LIABILITY TRUST DEPOSIT City 136,254.00 575,715.00 FY25/Q3 LIABILITY TRUST DEPOSIT City 439,461.00
98714 02/28/2025 012262 PLACEWORKS INC BRS-03.0-4 JANUARY 2025 PLANNING CONSULTANT City 72,025.62 72,025.62 98715 02/28/2025 001396 SAN BERNARDINO COUNTY JAN2025 1029 JAN 2025 DISPOSAL COSTS 001029 City 71,458.14 72,764.61 JAN2025 1430 JAN 2025 DISPOSAL COSTS City 1,035.09
JAN2025 1159 JAN2025 DISPOSAL COSTS 001159 City 271.38
98716 02/28/2025 012632 SPECPRO PROFESSIONAL SERVICES INV-0002086727 12/28/24-01/27/25 SOLID WASTE -IGSA City 502,045.71 584,695.67 INV-0002087871 01/21/25-03/27/25 SOLID WASTE ROTATION -IGSA City 41,364.47 INV-002085823 12/28/24-01/27/25 ANIMAL CTL -IGSA City 41,285.49 98717 02/28/2025 012666 THE ECOHERO SHOW LLC 2860 RECYCLING EVENT City 2,500.00 2,500.00 98718 02/28/2025 012907 THE FERRARO GROUP 24265 JAN 2025 PR SERVICES City 4,000.00 4,000.00 98719 02/28/2025 001621 UNDERGROUND SERVICE ALERT 1120240055 JAN 2025 MONTHLY TICKETS City 189.45 256.17 24-251584 JAN 2025 REGULATORY FEES City 66.72
98720 02/28/2025 001683 WAXIE SANITARY SUPPLY 34722 TOILET PAPER -ALL PARKS City 785.36 785.36 98721 02/28/2025 013481 WEST COAST ARBORISTS INC 224628 TREE TRIMMING EAST BALLFIELDS -FOGLESONG City 12,000.00 12,000.00 98722 02/28/2025 001714 ZIEMER PLUMBING INC 24300 WATER HEATER -PD ANNEX City 995.22 2,020.41 24277 WATER HEATER INSTALLATION -CITY HALL City 824.89
24349 BATHROOM REPAIR -DANA PARK City 200.30
98723 02/28/2025 011210 2 HOT ACTIVEWEAR 9305 NEW HIRE UNIFORM -J SHERMAN City 689.17 2,361.40

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Packet Pg. 74
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
9308 NEW HIRE UNIFORM -B LESCH City 689.17
9306 TACTICAL PANTS -P SHERMAN Fire 491.53
9303 TACTICAL PANTS - B LESCH Fire 491.53
98724 02/28/2025 013140 A DESIGN FOR YOU 013140 WWTP VEHICLE DECAL City 2,764.87 2,764.87 98725 02/28/2025 000062 AMERICAN RED CROSS 22720123reissue LIFEGUARD TRAINING City 230.00 230.00 98726 02/28/2025 011600 AUTOZONE 05606972889 HOOD STRUTS -UNIT 9111 City 39.13 39.13 98727 02/28/2025 013156 BAY CITY INDUSTRIAL SUPPLY 291149 REPLACEMENT PUMP MOTOR -PITCHER PARK City 6,743.49 6,743.49 98728 02/28/2025 012859 BIG SKY ELECTRIC INC 25-013-01 ON CALL ELECTRICIAN SERVICES -WWTP City 4,898.00 5,626.00 25-013-02 ON CALL ELECTRICIAN SERVICES -WWTP City 728.00 98729 02/28/2025 012871 CAL-STATE AUTO PARTS INC 263815 BRAKE PADS City 201.46 477.42 264329 BATTERY -UNIT 8443 City 122.98
264218 AIR FILTERS FOR STOCK City 64.16
353617 LOCK CYLINDER -UNIT 8624 City 46.14
264349 AIR FILTERS City 42.68
98730 02/28/2025 013583 CAMERON-COLE LLC 00823817 102624-120624 CONSULTANT -OLD HOSP City 2,060.00 5,550.00 00823922 JAN2025 CONSULTANT -GOLF COURSE City 1,640.00
00823814 102624-120624 CONSULTANT -GOLF COURSE City 1,085.00 00823923 JAN2025 CONSULTANT -GOLF COURSE City 765.00
98731 02/28/2025 012860 CHARTER COMMUNICATIONS 189447201 INFO TECH- T-1 INTERNET PROVIDER City 1,450.00 11,338.80 243333301 EPL CITY HALL TO WWTP City 715.95
243333201 EPL WWTP TO CITY HALL City 715.95
189688101 EPL PD BUILDING TO PD ANNEX City 540.68
189447501 EPL PD ANNEX TO PD BUILDING City 540.68
189688001 SPORTSPARK EPL -CITY SIDE City 536.56
189452101 SPORTSPARK EPL -SPORTSPARK SIDE City 536.56
189452501 PEG CHANNEL 6 CITY SIDE City 525.61

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Packet Pg. 75
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
189444601 CORP YARD TO CITY HALL FIBER CONNECTION City 473.63 189452701 CORP YARD CIRCUIT -CITY HALL SIDE City 473.63 189450301 PEG CHANNEL 6 -SPECTRUM SIDE City 461.67
189451001 PARK AND REC TEEN CENTER WIFI City 379.98
189437601 POOL CIRCUIT TO CITY SIDE #3 City 377.67
189449601 FIRE 3 TO CITY HALL CIRCUIT City 377.67
189452801 CITY SIDE CIRCUIT TO POOL City 377.67
189452601 CITY HALL TO FIRE 3 CIRCUIT City 377.67
189450901 FIRE STATION 361 Fire 135.04
FIRE STATION 361 City 179.01
189452301 CITY HALL CABLE SERVICES City 274.73
189449401 PROF FIRE ASSOCIATION - FIRE DIST 366 Fire 116.36 PROF FIRE ASSOCIATION - FIRE DIST 366 City 154.24
189452401 CITY HALL - CABLE SERVICES City 267.01
189437801 HARVEY HOUSE - INTERNET/PHONE SVC City 248.96 189437701 HARVEY HOUSE -INTERNET City 219.99
189444501 PUBLIC WORKS - CABLE SERVICES City 155.14
189452001 SPORTSPARK - CABLE SERVICES City 140.40
189453001 POLICE DEPT- MONTHLY BROADBAND City 139.99
189450801 PARK & REC - CABLE SERVICES City 131.74
189451101 COMMUNITY CENTER - CABLE SERVICES City 129.34 189449501 FIRE DIST #363 - INTERNET ACCESS Fire 99.99
189452901 POLICE DEPT - CABLE SERVICES City 85.28
98732 02/28/2025 011615 CINTAS CORPORATION #2 5252813001 FIRST AID KIT SUPPLIES -WWTP City 182.56 182.56 98733 02/28/2025 000400 COUNSELING TEAM, THE INV103337 CRISIS INTERVENTION -PD City 2,000.00 2,210.00 INV103391 JANUARY 2025 EMP SUPPORT City 105.00
JANUARY 2025 EMP SUPPORT Fire 105.00
98734 02/28/2025 012934 CSA 70 S-7 022525 JUL 2024-DEC 2024 LENWOOOD SEWER FEES City 5,094.00 5,094.00 98735 02/28/2025 012701 DAY, GEMMA 022525 01/26/25 - 01/31/25 CVSA COURSE -AUBURN City 600.00 600.00

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Packet Pg. 76
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98736 02/28/2025 000455 DELL MARKETING LP 10796831621 LAPTOP -FIRE INSPECTOR City 3,608.45 4,323.36 10796117838 DELL MONITOR -I.T City 714.91
98737 02/28/2025 000471 DEPT. OF GENERAL SERVICES 0000001621706 DEC 2024 RENTAL PROP APPEAL HEARING City 8,690.00 15,997.50 000001616644 NOV 2024 RENTAL PROP APPEAL HEARING City 7,307.50 98738 02/28/2025 002543 DESERT SANCTUARY INC 022525 JUL 2024-JAN 2025 DV SHELTER SVCS City 4,681.81 4,681.81 98739 02/28/2025 000500 DESERT VALLEY MEDICAL GROUP 14683 PRE-EMPLOYMENT TEST City 344.00 344.00 98740 02/28/2025 013429 DTA 251114 JAN 2025 SERVICES -IGSA City 7,139.19 7,139.19 98741 02/28/2025 012044 DXP ENTERPRISES INC 54911599 PUMP MOTOR MAINTENANCE -WWTP City 6,465.35 6,465.35 98742 02/28/2025 011764 FRONTIER COMMUNICATIONS OF CA 255-2404 HARVEY HOUSE - ALARM LINES City 244.71 851.53 256-1253 PERSONNEL FAX LINE City 200.93
252-9273 SPORTSPARK City 190.32
255-2793 COMMUNITY CENTER FAX LINE City 89.80
256-8253 HAZARDOUS WASTE BIN City 72.94
255-9063 ECONOMIC DEVELOPMENT FAX LINE City 52.83
98743 02/28/2025 011984 GEO SERVICES 2500016 PLUMBING UPGRADE -LILIAN City 3,300.00 3,300.00 98744 02/28/2025 004304 GOLDEN BELL PRODUCTS INC 19102 INSECT CONTROL -880 MANHOLES City 23,760.00 23,760.00 98745 02/28/2025 012902 HERNANDEZ, MARIBEL 022525 2/18/25-2/21/25 MUNICIPAL CLERK City 623.46 623.46 98746 02/28/2025 004217 KNIGHT, WILLIAM JACK 022525 PARAMEDIC LICENSE RENEWAL -FIRE Fire 250.00 250.00 98747 02/28/2025 013601 MOYA, LIZ 103992.002/1039836 01/24/25 CORA DEPOSIT City 500.00 500.00 98748 02/28/2025 001166 OSBORNE PIPE & SUPPLY INC, G A 101-69301-01 CORRUGATED PIPES -JASPER City 1,651.55 1,651.55 98749 02/28/2025 011032 PARS 57297 DEC 2024 PARS FEES City 487.59 487.59 98750 02/28/2025 013575 PRINT AND PLAY PLUS 022525 EMPLOYEE SHIRTS -STREETS City 239.25 239.25

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Packet Pg. 77
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
98751 02/28/2025 012720 PROVIDENT TITLE COMPANY 2076539 REFUND/1117 E ELIZABETH/DEMAND City 65.49 65.49 98752 02/28/2025 010926 RICOH USA INC 108938139 02/22/25-03/21/25 PRINTER LEASE -FIRE Fire 178.17 178.17 98753 02/28/2025 013599 RUFF, JOANN 1039607.002 01/07/25 HH DEPOSIT City 750.00 750.00 98754 02/28/2025 000409 SAN BERNARDINO, COUNTY OF 2024-0321PT FY25 CC04SP13 PROPERTY TAX AMENDMENT City 52.00 286.00 FY25 CC04SP13 PROPERTY TAX AMENDMENT City 52.00
2024-0335PT FY25 CC04SP13 PROPERTY TAX AMENDMENT City 52.00 FY25 CC04SP13 PROPERTY TAX AMENDMENT City 52.00
2024-0326PT FY25 CC04SP13 PROPERTY TAX AMENDMENT City 39.00 FY25 CC04SP13 PROPERTY TAX AMENDMENT City 39.00
98755 02/28/2025 013574 SCORPION FIRE PROTECTION INC 11860 FIRE HYDRANT SERVICE -WWTP City 1,200.00 1,200.00 98756 02/28/2025 001447 SILVER VALLEY PROPANE INC 88030 MCLB PROPANE SERVICES -IGSA City 1,164.73 8,471.43 88031 MCLB PROPANE SERVICES -IGSA City 1,110.59
88155 MCLB PROPANE SERVICES -IGSA City 776.90
88620 MCLB PROPANE SERVICES -IGSA City 583.59
87924 MCLB PROPANE SERVICES -IGSA City 505.68
88180 MCLB PROPANE SERVICES -IGSA City 385.88
88631 MCLB PROPANE SERVICES -IGSA City 345.21
88612 MCLB PROPANE SERVICES -IGSA City 328.30
88171 MCLB PROPANE SERVICES -IGSA City 311.64
88609 MCLB PROPANE SERVICES -IGSA City 309.44
88026 MCLB PROPANE SERVICES -IGSA City 305.03
88613 MCLB PROPANE SERVICES -IGSA City 298.41
88143 MCLB PROPANE SERVICES -IGSA City 261.17
88614 MCLB PROPANE SERVICES -IGSA City 254.56
88029 MCLB PROPANE SERVICES -IGSA City 211.93
88177 MCLB PROPANE SERVICES -IGSA City 184.49
87922 MCLB PROPANE SERVICES -IGSA City 181.79
87661 MCLB PROPANE SERVICES -IGSA City 165.38
88629 MCLB PROPANE SERVICES -IGSA City 158.76

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Packet Pg. 78
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
88152 MCLB PROPANE SERVICES -IGSA City 111.48
88173 MCLB PROPANE SERVICES -IGSA City 101.43
88178 MCLB PROPANE SERVICES -IGSA City 94.08
88626 MCLB PROPANE SERVICES -IGSA City 85.75
88628 MCLB PROPANE SERVICES -IGSA City 71.05
88630 MCLB PROPANE SERVICES -IGSA City 68.85
88610 MCLB PROPANE SERVICES -IGSA City 60.27
88619 MCLB PROPANE SERVICES -IGSA City 35.04
98757 02/28/2025 001476 SOUTHERN CALIFORNIA EDISON CO 8000251338 HARVEY HOUSE - 685 N 1ST AVE #HM City 2,015.08 7,199.65 700367050468 VARIOUS TRAFFIC SIGNALS City 1,674.82
8002216730 HARVEY HOUSE- 685 N 1ST AVE #D City 542.71
700878073952 2340 W MAIN ST City 522.95
700350507019 HARVEY HOUSE- 685 N 1ST AVE #E City 95.83
HARVEY HOUSE - 685 N 1ST AVE #F City 256.67
HARVEY HOUSE - 685 N 1ST AVE #C City 120.78
8002783603 HARVEY HOUSE - 685 N 1ST AVE, #MA City 419.01 8004520184 HARVEY HOUSE - 685 N 1ST AVE #PL City 309.36 8002564791 HARVEY HOUSE - 685 1ST AVE #I City 245.56
700896427564 403 N 1ST AVE PED -1ST BRIDGE City 178.39
8002575020 HARVEY HOUSE #J -ROUTE 66 MUSEUM City 155.76 8004336313 HARVEY HOUSE - 685 N 1ST ST City 151.72
8000833030 CORPORATION YARD City 142.03
8002564298 HARVEY HOUSE - 685 FIRST ST #H City 122.19
8003084860 HARVEY HOUSE - 685 N 1ST AVE, #PN City 84.37 8003543204 TRAFFIC SIGNALS - MAIN & 2ND City 69.31
700014422227 HOLIDAY LIGHTING-540 1/2 W MAIN ST City 33.30 8004459516 HARVEY HOUSE - 685 N 1ST AVE City 32.21
700499146381 800 BARSTOW RD -TENNIS COURTS City 27.60
98758 02/28/2025 001482 SOUTHWEST GAS CORP 910000784754 CORPORATION YARD City 2,209.34 9,938.60 910000105833 CITY HALL City 1,941.84

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Packet Pg. 79
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
910000543236 FIRE DIST361 - 861 BARSTOW RD Fire 1,909.02 910000543237 COMMUNITY CENTER City 1,032.63
910000561911 JASPER PARK BUILDING City 670.94
910000625294 FIRE DIST 363 - 2600 W MAIN ST Fire 642.68 910000769274 PD ANNEX -500 MELISSA City 545.85
910000001867 WWTP- 2200 RIVERSIDE DR City 523.54
910000625179 HARVEY HOUSE- 685 N 1ST AVE City 392.26
910000345965 JASPER FIRE DEPT BUILDING City 15.50
910004157259 2340 W MAIN ST City 11.00
910000107299 FOGLESONG PARK BUILDING City 11.00
910000303011 DANA PARK BUILDING City 11.00
910000625197 SPORTSPARK City 11.00
910000625200 SPORTSPARK UNIT #1 City 11.00
98759 02/28/2025 001486 SPARKLETTS 9218240 020125 JAN 2025 WATER -CITY STAFF City 726.90 726.90 98760 02/28/2025 013600 TORREBLANCA, ANDREA BTUP25-0004 REFUND -DENIED TEMP USE PERMIT City 127.00 127.00 98761 02/28/2025 013598 TOTAL RESTORATION CHURCH 022625 FY24/25 REACHING OUR KIDS City 10,834.50 10,834.50 98762 02/28/2025 000542 TYLER TECHNOLOGIES INC 045-500526 01/01/25-12/31/25 TYLER YEARLY ERP City 127,447.00 173,762.00 01/01/25-12/31/25 TYLER YEARLY EPL City 43,115.00
045-503942 01/28/25 & 01/30/25 ERP IMPLEMENTATION City 3,200.00 98763 02/28/2025 012175 UNIFIRST CORPORATION 2200191765 MCLB UNIFORM SERVICES -IGSA City 1,999.35 18,065.46 2200184486 MCLB UNIFORM SERVICES -IGSA City 1,984.71
2200219254 MCLB UNIFORM SERVICES -IGSA City 1,893.75
2200223908 MCLB UNIFORM SERVICES -IGSA City 1,892.46
2200216713 MCLB UNIFORM SERVICES -IGSA City 1,871.24
2200187218 MCLB UNIFORM SERVICES -IGSA City 1,860.64
2200189450 MCLB UNIFORM SERVICES -IGSA City 1,844.56
2200221318 MCLB UNIFORM SERVICES -IGSA City 1,600.43
2200226036 MCLB UNIFORM SERVICES -IGSA City 1,544.63

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10.a
Packet Pg. 80
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - FEBRUARY 28, 2025
2200194545 MCLB UNIFORM SERVICES -IGSA City 1,348.87
2200228561 UNIFORM SERVICES -FLEET City 67.61
2200221316 MCLB UNIFORM SERVICES -IGSA City 63.90
2200221317 MCLB UNIFORM SERVICES -IGSA City 63.90
2200194544 MCLB UNIFORM SERVICES -IGSA City 29.41
98764 02/28/2025 013603 US TREASURY TRX206125 SEPT24 MCLB LAB OVER PYMT City 2,347.36 2,347.36 98765 02/28/2025 000635 VERIZON 6105008875 JAN 2025 -COUNCIL City 244.16 5,557.49 JAN 2025 -CITY MANAGER City 47.06
JAN 2025 -CITY CLERK City 82.07
JAN 2025 -BUILDING City 317.62
JAN 2025 -CODE City 402.64
JAN 2025 -I.T City 367.19
JAN 2025 -PERSONNEL City 42.06
JAN 2025 -PARK AND REC City 161.91
JAN 2025 -CORP YARD City 126.18
JAN 2025 -OPEN SPACES City 42.06
JAN 2025 -BUILDING MAINTENANCE City 42.06
JAN 2025 -FLEET City 42.06
JAN 2025 -SOLIS WASTE City 47.06
JAN 2025 -WASTE WATER City 273.17
JAN 2025 -PD City 3,116.04
JAN 2025 -FIRE Fire 204.15
98766 02/28/2025 000635 VERIZON 470603320-00001 FIRE DIST CELL PHONES Fire 466.80 466.80 98767 02/28/2025 003231 VESTIS SERVICES, LLC 5880846333 MAT AND MOPS -PARK AND REC City 120.63 120.63 98768 02/28/2025 010850 VICTOR VALLEY COLLEGE FOUND EMC013 BLS/ACLS TRAINING -FIRE Fire 220.00 220.00 98769 02/28/2025 004137 WESTERN EXTERMINATOR CO 72351605 JAN 2025 PEST CTL -FIRE 366 Fire 91.88 91.88 AGENCY TOTAL 3,211,765.90 3,211,765.90
City 3,201,076.35
Fire 10,689.55
Successor Agency -
3,211,765.90

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10.a
Packet Pg. 81
Attachment: 022825 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 1101 03/14/2025 001257 PUBLIC EMP RETIREMENT SYSTEM PR020725 02/07/2025 PENSION City 106,664.42 106,664.42 1102 03/14/2025 001257 PUBLIC EMP RETIREMENT SYSTEM 100000017834741 MARCH 2025 HEALTH INSURANCE -FIRE Fire 3,242.48 35,699.02 MARCH 2025 HEALTH INSURANCE -CITY City 32,456.54
1103 03/14/2025 001257 PUBLIC EMP RETIREMENT SYSTEM 100000017800379 MARCH 2025 HEALTH INSURANCE -CITY City 133,548.96 133,548.961104 03/14/2025 003229 AFLAC 035710 FEB 2025 COVERAGE City 575.40 575.401105 03/14/2025 001478 GOLDEN STATE WATER COMPANY 57241300003 JASPER PARK - 2" METER City 1,317.73 2,984.63 24374565778 LENWOOD RD & MAIN ST IRR - 2" METER City 449.9539285400006 LNWD RD/HIGHPOINT LANDSC- 2" METER City 438.6785149400005 LENWOOD RD X SERRANO DR - 2" METER City 438.6739449422623 LENWOOD RD @ W MAIN - 1" METER City 141.02 LENWOOD RD @ W MAIN - 1" METER City 141.02
07939100009 FIRE DIST- 29780 HWY 58 Fire 57.57
1106 03/14/2025 012949 MUTUAL OF OMAHA MAR2025 MAR 2025 COVERAGE City 8,078.33 8,202.25 MAR 2025 COVERAGE Fire 123.92
1107 03/14/2025 012948 SUN LIFE ASSURANCE COMPANY MAR25 MAR 2025 COVERAGE City 8,077.32 8,077.32 98770 03/14/2025 013155 A CHUBB COMPANY, COMBINED INSURANC JAN2025 JAN 2025 COVERAGE City 824.68 824.68 98771 03/14/2025 000594 ADLERHORST INTERNATIONAL LLC 122791 COLLAR -K9 TOBY City 37.71 37.7198772 03/14/2025 003553 AMERICAN TOWING LLC 102311 CSI VAN LOCK OUT City 70.00 210.00 102721 TOW TO FLEET SHOP -UNIT 9125 City 70.00102722 JUMPSTART -UNIT 9125 City 70.00 98773 03/14/2025 000140 BARSTOW HUMANE SOCIETY 25-5 02/01/25-02/28/25 ANIMAL SERVICES City 10,402.00 10,402.0098774 03/14/2025 000580 BLEDSOE, JEREMY 031025 03/16/25-03/29/25 ADPP City 2,786.63 2,786.6398775 03/14/2025 002177 BURRTEC WASTE INDUSTRIES INC JAN\FEB25 JAN/FEB 2025 ORGANICS PROCESSING City 20,577.17 20,577.17

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025

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10.b
Packet Pg. 82
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98776 03/14/2025 002177 BURRTEC WASTE INDUSTRIES INC N106380462 1700 SUNSET ABATEMENT -1700 SUNSET City 1,582.61 1,582.6198777 03/14/2025 000293 CA TOOL & WELDING SUPPLY DK1064 HELIUM FOR WELDING City 27.04 27.0498778 03/14/2025 000248 CT SALES DISCOUNT AUTO PARTS 193825-1 BRAKE PADS -UNIT 9087 City 170.01 387.89 194887-1 AIR FILTERS -UNIT 8632 City 96.37194712-1 OIL FILTERS Fire 66.28193798-1 AIR FILTERS City 55.23 98779 03/14/2025 004284 ENTERPRISE FLEET MANAGEMENT MAR25 MARCH 2025 FLEET LEASE CITY City 10,531.73 33,736.52 MARCH 2025 FLEET LEASE POLICE City 9,525.17MARCH 2025 FLEET LEASE WASTEWATER City 2,780.58MARCH 2025 FLEET LEASE POLICE MEASURE Q City 10,723.42MARCH 2025 FLEET LEASE SOLID WASTE City 175.62 98780 03/14/2025 000590 FARMER BROTHERS CO 90308045 COFFEE SERVICES -FIRE Fire 157.50 157.5098781 03/14/2025 010834 FASTENAL CAVIC95304 SHOP SUPPLIES -WWTP City 3,708.15 3,801.46 CAVIC95219 SHOP SUPPLIES -WWTP City 93.31
98782 03/14/2025 011712 FLYERS ENERGY LLC CFS-4163996 02/1/25 - 02/15/25 FUEL -PD MEASURE Q City 2,855.05 35,302.76 02/1/25 - 02/15/25 FUEL -PD City 7,095.79
CFS-4175121 02/16/25 - 02/28/25 FUEL -PD MEASURE Q City 2,002.57 02/16/25 - 02/28/25 FUEL -PD City 7,260.60
CFS-4158986 02/1/25 - 02/15/25 FUEL -FLEET MEASURE Q City 1,075.00 02/1/25 - 02/15/25 FUEL -FLEET City 4,094.52
CFS-4169364 02/16/25 - 02/28/25 FUEL -FLEET MEASURE City 741.59 02/16/25 - 02/28/25 FUEL -FLEET City 3,888.82
CFS-4158987 02/1/25 - 02/15/25 FUEL -FIRE MEASURE Q City 1,225.72 02/1/25 - 02/15/25 FUEL -FIRE Fire 1,813.19
CFS-4169365 02/16/25 - 02/28/25 FUEL -FIRE MEASURE Q City 1,293.44 02/16/25 - 02/28/25 FUEL -FIRE Fire 1,139.92
CFS-4155985 02/1/25 - 02/15/25 FUEL -WWTP City 532.59CFS-4169357 02/16/25 - 02/28/25 FUEL -WWTP City 283.96 98783 03/14/2025 002875 GRANICUS LLC 197823 022525-053125 LICENSE City 592.18 592.18

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Packet Pg. 83
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98784 03/14/2025 013250 HAYHURST, JEANETTE 112 020125-022825 BIG PROJECT City 6,050.00 6,050.0098785 03/14/2025 000740 HI DESERT ALARM & FIRE INC P61983 REWIRE ALARM SYSTEM -HH City 6,000.00 6,785.00 P61943 02/21/25 ALARM REPAIR City 785.00
98786 03/14/2025 000746 HIGH DESERT BACKFLOW 14908 BACKFLOW REPAIR -STRINGHAM City 320.00 320.0098787 03/14/2025 012817 HIGH DESERT SUPPORT SERVICES 6078957-R8-00985 1/11/25 - 2/4/25 ANNEX H -IGSA City 771,862.58 1,723,968.32 6079207-R8-00985 02/05/25-02/18/25 ANNEX H -IGSA City 385,614.296078963-R8-00985 1/11/25 - 2/4/25 ANNEX J -IGSA City 280,679.846079208-R8-00985 02/05/25-02/18/25 ANNEX J -IGSA City 120,626.806078961-R8-00985 1/11/25 - 2/4/25 ANNEX P -IGSA City 43,451.856079211-R8-00985 02/05/25-02/18/25 ANNEX P -IGSA City 21,223.746078819-R8-00985 8/1/22-7/31/23 COST PLUS ANNEX H -IGSA City 20,206.466078820-R8-00985 8/1/22-7/31/23 COST PLUS ANNEX J -IGSA City 20,000.126078711-R8-00985 12/10/24-01/10/25 ANNEX R -IGSA City 18,663.726078959-R8-00985 1/11/25 - 2/4/25 ANNEX Q -IGSA City 11,985.466078960-R8-00985 1/11/25-2/4/25 ANNEX R -IGSA City 10,446.876079210-R8-00985 02/05/25-02/18/25 ANNEX R -IGSA City 8,654.746079209-R8-00985 02/05/25-02/18/25 ANNEX Q -IGSA City 8,654.746078821-R8-00985 8/1/22-7/31/23 COST PLUS ANNEX Q -IGSA City 1,897.11 98788 03/14/2025 000927 LAW ENFORCEMENT MED SVCS INC 18355 02/23/25 PHLEBOTOMY SERVICES City 1,900.00 1,900.0098789 03/14/2025 012397 MASTERS REFRESHMENT SERVICES FEB 2025 FEB 2025 BOTTLED WATER -SOAPMINE AREA City 808.01 808.0198790 03/14/2025 012893 MCGREGOR SHOTT INC 2298 CM BUSINESS CARDS City 144.84 144.8498791 03/14/2025 001040 MERRELL-JOHNSON ENGINEERING IN E2025767 BGRD24-0008 PLAN REVIEW City 786.50 786.5098792 03/14/2025 000992 MOBILE OCCUPATION SERVICES INC 100689 FOLLOW UP TEST City 75.00 75.0098793 03/14/2025 011345 NAILON, JASON 0000469 FSPK25-0002 PLAN REVIEW City 297.50 510.00

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Packet Pg. 84
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
0000470 FALM 24-0001 PLAN REVIEW City 212.50
98794 03/14/2025 001103 NAPA AUTO PARTS OF BARSTOW 874537 HYDRAULIC OIL -7578 City 86.99 363.06 874523 BALANCING BEADS -333 City 76.30874892 WIPER BLADES -9116 City 47.49874421 AIR FILTERS -8449 City 39.32874560 CABIN AIR FILTERS -8450 City 39.32874370 ANTIFREEZE -309 City 22.82874360 FITTING WASHERS -8618 City 18.555875012 FUSES -8589 City 17.07875024 OIL -7935 City 7.60875033 GEAR OIL -7935 City 7.60 98795 03/14/2025 003791 NICE 7910577 01/21/25 - 02/20/25 LONG DIST SVCS City 398.17 398.1798796 03/14/2025 001222 PETE'S ROAD SERVICE INC 25-081935-00 FRONT TIRES -UNIT 331 Fire 1,251.12 1,251.1298797 03/14/2025 001229 PHOENIX GROUP 012025121 JAN 2025 CITATION PROCESSING City 708.40 708.4098798 03/14/2025 002663 PRINTING SOLUTIONS 8053 BUSINESS CARDS -PD City 28.28 28.2898799 03/14/2025 004206 ROSS, RICHARD MAR2025 MAR 2025 HEALTH INSURANCE REIMB Fire 600.00 600.0098800 03/14/2025 001455 SMITH, ERNEST FEB25 FEB 2025 JUDO City 192.50 192.5098801 03/14/2025 012632 SPECPRO PROFESSIONAL SERVICES INV-0002088473 01/04/25-02/03/25 HAZARDOUS WASTE -IGSA City 172,918.50 172,918.5098802 03/14/2025 012907 THE FERRARO GROUP 24327 FEB 2025 PR SERVICES City 4,000.00 4,000.0098803 03/14/2025 013160 TITAN JANITORIAL 000305 02/15/25 - 02/28/25 JANITORIAL SVCS City 2,901.79 2,901.7998804 03/14/2025 001621 UNDERGROUND SERVICE ALERT 220250057 MAR 2025 UTILITY MARKINGS City 113.60 180.32 24-252689 MAR 2025 REGULATORY COSTS City 66.72

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Packet Pg. 85
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98805 03/14/2025 001683 WAXIE SANITARY SUPPLY 83072443 RESTROOM SUPPLIES -CORA City 909.32 1,899.72 82971149 RESTROOM SUPPLIES -PARKS City 676.7383030937 JANITORIAL SUPPLIES -FIRE Fire 313.67 98806 03/14/2025 012587 YUNEX LLC 5610004486 JAN 2025 TRAFFIC SIGNAL CALL OUTS City 1,371.37 2,181.37 90003784 JAN 2025 TRAFFIC SIGNAL MAINTENANCE City 810.00 98807 03/14/2025 003709 ANDREW REYES 2025-003 02/17/25 - 02/28/25 IA SERVICES City 4,250.00 4,250.0098808 03/14/2025 003670 ASSOCIATION OF CA, PEACE OFFICERS RES475085 RESERVE OFFICER DUES City 36.00 36.00 98809 03/14/2025 012937 AUTOMATED GATE SERVICE INC 0055448 GATE REPAIR -FIRE 361 Fire 264.00 264.0098810 03/14/2025 012234 AVCOM SERVICES INC 39346 JAN-FEB 2025 ALARM -WWTP City 900.00 900.0098811 03/14/2025 003656 BABCOCK LABORATORIES INC CL40633-0032 GROUNDWATER MONITORING -WWTP City 39,467.51 61,024.26 CL40634-0332 PERMIT REQUIRED SAMPLING -WWTP City 9,611.72CB51488-0032 JAN 2025 MCLB LAB SERVICES -IGSA City 6,201.93CB51489-0032 JAN 2025 MCLB LAB SERVICES -IGSA City 3,496.80CL40632-0032 NOV 2024 MCLB LAB SVCS -IGSA City 1,515.30CL40635-0032 PERMIT REQUIRED SAMPLING -WWTP City 416.00CB51490-0032 PERMIT REQUIRED SAMPLING -WWTP City 315.00 98812 03/14/2025 003124 BARELA, DONAVAN FEB2025 FEB 2025 WRESTLING City 52.50 52.5098813 03/14/2025 000128 BARSTOW GLASS & MIRROR 45920 LILLIAN SNACK BAR STAND GLASS City 6,232.25 6,232.2598814 03/14/2025 012859 BIG SKY ELECTRIC INC 25-013-03 ON CALL ELECTRICIAN -WWTP City 3,865.00 10,301.38 24-053-04 ON CALL ELECTRICIAN -WWTP City 3,051.1924-053-03 SERVER ROOM RECEPTACLES -WWTP City 2,440.1924-053-01 LIGHT REPAIR -FIRE Fire 945.00 98815 03/14/2025 000186 BIO-TOX LABORATORIES 47023 JAN 2025 LAB SERVICES -PD City 583.00 583.00

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Packet Pg. 86
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98816 03/14/2025 004109 CALPERS LONG TERM CARE PROGRAM 15610047 APRIL 2025 LT CARE PROGRAM -ROWE City 1,362.08 1,362.0898817 03/14/2025 012871 CAL-STATE AUTO PARTS INC 265095 CAR BATTERIES -PD City 278.25 973.98 363333 PRESSURE SENSOR -309 City 154.19265162 CAR BATTERIES -PD City 148.91264613 REPLACEMENT BATTERY City 122.98265366 CABIN AIR FILTERS City 85.26264810 AIR FILTER FOR STOCK City 59.25264862 TRANSMISSION FLUID City 55.46264646 HATER HOSE -309 City 35.74367689 AIR FILTER FOR STOCK City 33.94 98818 03/14/2025 011579 CENTRAL SUPPLY INTERNATIONAL 2004 INTERCOM SYSTEM FOR TYPE 3 RADIOS City 6,125.87 6,125.8798819 03/14/2025 001785 CHICAGO TITLE COMPANY 4071414 1221 W MAIN/4071414/RDT&RJW City 864.61 864.6198820 03/14/2025 001785 CHICAGO TITLE COMPANY 6090211 312 MAXINE/6090211/LANCE EDWARDS City 622.85 622.8598821 03/14/2025 001785 CHICAGO TITLE COMPANY 2072653 1220 CARSON/2072653/ESIELSKI City 209.12 209.1298822 03/14/2025 001785 CHICAGO TITLE COMPANY 8589106 34262 PARIS/969106/E VALDEZ City 82.56 82.5698823 03/14/2025 011615 CINTAS CORPORATION #2 5257663601 FIRST AID KIT SUPPLIES -WWTP City 174.76 174.7698824 03/14/2025 001942 CLEMMER SERVICES 50583279 A/C REPAIR -FIRE 361 Fire 384.00 384.0098825 03/14/2025 013604 DEASON, RENITA WICKS 1040214.002 01/31/25 CORA HARPER DEPOSIT City 500.00 500.0098826 03/14/2025 002543 DESERT SANCTUARY INC FEB2025 FEB 2025 DV SHELTER SERVICES City 668.83 668.8398827 03/14/2025 010809 EHS INTERNATIONAL INC. 3-20897R CONFINED SPACE TRAINING -PUBLIC WORKS City 3,600.00 3,600.0098828 03/14/2025 012552 ELOGGER INC 4735 TANK INSPECTION FORMS -WWTP City 750.00 750.00

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Packet Pg. 87
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98829 03/14/2025 000591 FEDERAL EXPRESS CORPORATION 8-756-58839 01/28/25 SHIPPING SERVICES City 72.32 85.71 8-784-58552 02/21/25 SHIPPING SERVICES City 13.39
98830 03/14/2025 013073 FIRE APPARATUS SOLUTIONS 01P2886 ROTARY ENCODER -UNIT 328 Fire 431.32 431.3298831 03/14/2025 013612 FREEDOM MORTGAGE 2086417 2008 SEQUOIA/2086417/TNEVEU City 591.33 591.3398832 03/14/2025 011764 FRONTIER COMMUNICATIONS OF CA 209-190-0052-041597 FIRE DIST- 861 BARSTOW RD Fire 2,954.66 7,158.18 256-3531 CENTRAL SERVICES - CITY MAIN LINE City 1,358.08256-2211 POLICE DEPT City 713.66256-7571 DISASTER PREP City 399.79256-5621 COMMUNITY CENTER FAX LINE City 218.60252-2538 WWTP- 2200 RIVERSIDE DR City 211.89256-6740 BARSTOW POLICE DEPT City 180.65256-4472 CITY MANAGER'S FAX City 130.62209-148-0720 INFORMATION TECHNOLOGY City 121.80256-0216 PARK & REC City 111.97256-1750 COMPUTER ROOM FAX City 111.92256-7340 HENDERSON POOL City 89.36256-2069 HARVEY HOUSE - DEDICATED LINE City 79.01209-148-0922-061587 CORPORATION YARD City 78.61252-8789 SPORTSPARK - SNACK BAR City 75.65255-2047 POLICE DEPT - MELISSA ST ANNEX FAX City 73.40256-3213 PUBLIC WORKS FAX LINE City 64.06256-8749 FLEET City 62.83256-0369 PARK MAINTENANCE FAX LINE City 62.83256-1528 FINANCE FAX LINE City 58.79 98833 03/14/2025 013207 GANNETT CALIFORNIA LOCALIQ 0006872880 DEC 2024 PUBLICATIONS City 1,247.02 2,444.20 0006939114 JAN 2025 PUBLICATIONS City 1,197.18

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Packet Pg. 88
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98834 03/14/2025 011010 GONSALVES & SON, JOE A 162274 MARCH 2024 LOBBYIST SVCS City 4,000.00 4,000.0098835 03/14/2025 013610 GONZALES, FIANA 1032085.002 2024 BASKETBALL REFUND City 60.00 60.0098836 03/14/2025 011697 HIGH DESERT LASER GRAPHICS 53712 NAME BADGES -COUNCIL City 155.51 320.26 53711 NAME PLATES -CHAMBERS City 122.3453655 NAMES PLATES -PD ANNEX City 42.41 98837 03/14/2025 000751 HI-WAY SAFETY INC 168537 GUARD RAIL RESTOCK City 2,562.80 4,428.71 168536 I-15 SHIELD SIGNS City 1,865.91
98838 03/14/2025 000804 IMPERIAL SPRINKLER SUPPLY INC 0019165012-001 4" SPRINKLER -6 CASES City 3,186.03 3,186.0398839 03/14/2025 012576 INFOSEND INC 281906 FEB 2025 UB PRINT/MAIL City 541.71 1,074.28 277889 DEC 2024 UB PRINT/MAIL City 532.57
98840 03/14/2025 011738 KOA CORPORATION 000022887-2 12/28/24-1/24/25 LOCAL RD SAFETY PLAN City 6,318.15 6,318.1598841 03/14/2025 012988 LARAMAN BROCKHURST, JANE FEB25 FEB 2025 STRETCH AND TONE City 392.00 728.00 FEB2025 FEB 2025 ADULT TAP City 336.00
98842 03/14/2025 000936 LAWYERS TITLE COMPANY 2076380 520 ADELE/2076380/DALFARO City 600.97 600.9798843 03/14/2025 000936 LAWYERS TITLE COMPANY 2074566 230 S MURIEL/2074566/J MADRID City 574.58 574.5898844 03/14/2025 004141 LIFE ASSIST INC 1530009 MEDICAL SUPPLIES (ELECTRODES) Fire 1,643.58 4,519.88 1550278 MEDICAL SUPPLIES -FIRE Fire 1,099.451533972 MEDICAL SUPPLIES -FIRE Fire 961.841525005 MEDICAL SUPPLIES -FIRE Fire 743.811550279 MEDICAL SUPPLIES Fire 71.20 98845 03/14/2025 013596 LOZANO SMITH LLP 2211009 LEGAL SERVICES City 3,912.22 3,912.22

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Packet Pg. 89
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98846 03/14/2025 013609 LUNA-BORDIER, SALETA 1033870.002 2024 BASKETBALL REFUND City 45.00 45.0098847 03/14/2025 013562 MAINSTREET DESIGNS INC 36994 MILITARY BANNERS City 5,195.65 5,195.6598848 03/14/2025 011462 MOJAVE AUTO GROUP 634702 KEY FOBS -8463 City 590.91 590.9198849 03/14/2025 002749 PORAC LEGAL DEFENSE FUND 817226 LEGAL DEFENSE -RESERVE OFFICERS City 72.00 72.0098850 03/14/2025 013454 PREFERRED AERIAL&CRANE TECH 26769 UNIT 634 REPAIR -IGSA City 6,097.13 6,097.1398851 03/14/2025 010887 PUGLIESE, LINDA FEB2025 FEB 2025 KARATE City 441.00 441.0098852 03/14/2025 011983 QUINN COMPANY G4210101 2024 CAT 938 FRONT WHEEL LOADER City 352,322.10 352,322.1098853 03/14/2025 003127 RAILROAD MANAGEMENT CO LLC 519456 05/06/24-05/05/26 ANNUAL LEASE/LIC City 5,635.21 5,635.2198854 03/14/2025 004322 RAMS 76916 01/16/25 ACCOUNTING SERVICES City 1,252.50 1,252.5098855 03/14/2025 012950 RELIANCE STANDARD LIFE INS MAR25 MARCH 2025 COVERAGE City 4,064.17 4,064.1798856 03/14/2025 010926 RICOH USA INC 109012955 03/22/25-04/21/25 PRINTER LEASE Fire 178.17 178.1798857 03/14/2025 010926 RICOH USA INC 5071035808 2/28/25 PRINTER OVERAGE Fire 70.45 70.4598858 03/14/2025 013608 ROBLEDO, VICTOR D 031025 FY2025 EDUCATION REIMBURSEMENT City 1,000.00 1,000.0098859 03/14/2025 012899 ROSS, CARTER 031025 02/23/25-02/25/25 EDUCODE TRAINING City 233.33 233.3398860 03/14/2025 001853 SAN BERNARDINO COUNTY 25-27589 FEB 2025 UB LIEN RELEASE City 300.00 300.0098861 03/14/2025 000814 SAN BERNARDINO COUNTY, INNOVATION A 30648 JAN 2025 HT/RADIO MAINTENANCE -PD City 7,952.34 11,607.30 30662 JAN 2025 RADIO ACCESS MAINTENANCE -FIRE Fire 3,654.96 98862 03/14/2025 000409 SAN BERNARDINO, COUNTY OF JAN2025 JAN 2025 COUNTY COURT FEES City 384.50 384.5098863 03/14/2025 000409 SAN BERNARDINO, COUNTY OF 2023-0004PT FY23 UNPAID SPECIAL ASSESSMENT RPT City 330.00 330.00

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10.b
Packet Pg. 90
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
98864 03/14/2025 003367 SAN BERNARDINO, COUNTY OF IN0456108 MEDICAL WASTE HAULER PERMIT Fire 155.00 155.0098865 03/14/2025 004125 SBCERA 10051212 02/02/25 - 02/15/25 RETIREMENT -FIRE Fire 71,790.90 143,484.22 10051213 02/16/25-03/01/25 RETIREMENT -FIRE Fire 71,693.32 98866 03/14/2025 012927 SEALMASTER BAKERSFIELD 69103 RESTOCK MASTIC MATERIAL City 19,053.00 21,459.65 69059 MARK MACHINE SERVICE City 2,406.65
98867 03/14/2025 001447 SILVER VALLEY PROPANE INC 89441 MCLB PROPANE -IGSA City 1,063.06 7,623.93 89031 MCLB PROPANE -IGSA City 938.8489434 MCLB PROPANE -IGSA City 776.1689452 MCLB PROPANE -IGSA City 771.2688896 PROPANE FOR STREET EQUIPMENT City 587.9759436 MCLB PROPANE -IGSA City 502.9989433 MCLB PROPANE -IGSA City 490.0089065 MCLB PROPANE -IGSA City 384.4189046 MCLB PROPANE -IGSA City 272.4489487 MCLB PROPANE -IGSA City 255.7889054 MCLB PROPANE -IGSA City 246.7289061 MCLB PROPANE -IGSA City 195.0289027 MCLB PROPANE -IGSA City 152.6489463 MCLB PROPANE -IGSA City 134.518943 MCLB PROPANE -IGSA City 122.9989050 MCLB PROPANE -IGSA City 107.0789063 MCLB PROPANE -IGSA City 103.3989482 MCLB PROPANE -IGSA City 98.0089028 MCLB PROPANE -IGSA City 90.9089484 MCLB PROPANE -IGSA City 85.2689057 MCLB PROPANE -IGSA City 74.4889460 MCLB PROPANE -IGSA City 59.54

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10.b
Packet Pg. 91
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
89447 MCLB PROPANE -IGSA City 58.56
89472 MCLB PROPANE -IGSA City 51.94
98868 03/14/2025 013607 SOTO, MARTHA 2075025 321 ASHTON TRASH/SEWER REIMB City 65.49 65.4998869 03/14/2025 001476 SOUTHERN CALIFORNIA EDISON CO 700238662985 WWTP- 2200 RIVERSIDE DR City 21,177.55 62,642.61 700115828855 CONDOR/FALCOM STREET LIGHTS City 17,349.47700148111364 8003543569 -CITY HALL City 5,181.90 8003544795 -900 S AVE H / CORP YARD City 1,217.908003555384 -72 BARTOW & RIMROCK City 42.658000832361 -72 MAIN & ROBERTA City 91.708000832580 -72 CAL & MAIN SIGNALS City 94.638000832821 -W MAIN & I15 SIGNALS City 54.098004570139 -2802 LENWOOD RD SIGNAL City 96.428000293590 -750 E RIMROCK SIGNALS City 27.748000753289 -920 E RIMROCK SIGNALS City 27.748002032248 -1201 MURIEL, LS3 City 25.928003080592 -2800 MAYOR KATY PKWY City 2,353.918001123488 -2218 MURIEL AVE City 15.10 700398983474 861 BARSTOW RD Fire 3,410.19
2600 W MAIN ST Fire 610.7729780 US HIGHWAY -STORAGE UNIT Fire 26.63333221 I ST -CELL TOWER Fire 1,510.61LOAN ID 8322 Fire 236.46 700135793576 8001598767 -DANA PARK BUILDING City 1,104.35 8001626902 -LILLIAN PARK BALLFIELD City 104.928001627091 -LILLIAN LANDSCAPE/IRRIGATION City 16.238001636309 -72 FLORA-G City 1,888.628001638603 -JASPER PARK BUILDING City 141.548001639065 -JASPER PARK City 47.658001639794 -500 H ST SOCCER FIELDS City 17.308001650319 -K STREET PARK City 25.788001651058 -H STREET PARK City 25.008002055287 -VETERANS PKWY SPKLR City 16.048017355220 -72 LILLIAN PARK City 22.93LATE FEES City 21.67 700496482521 COMMUNITY CENTER - 841 BARSTOW RD City 2,167.21700629301587 STRINGHAM PARK City 887.51700465976122 POLICE DEPT- MELISSA ST ANNEX City 518.68700611940409 3603 W MAIN ST #B City 421.37700238839811 RIVERSIDE @ YUCCA LIGHTS City 214.68700497948736 K STREET PARK City 185.26

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10.b
Packet Pg. 92
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
700010111484 1002 E ARMORY RD City 89.43
1082 L STREET City 71.02
700158829056 24899 MAIN ST- SIGNAL City 79.06
2846 LENWOOD RD - LIGHT GS-1 City 80.17
700030573030 ELECTRIC POND 3 2200 RIVERSIDE DR City 113.83700497722202 FOGLESONG PARK City 110.82700612086111 3603 W MAIN ST - SIGNAL City 110.80700890765592 2206 RIVERDSIDE DR -ELECTRIC POND 4 City 100.46700073416819 VARIOUS STREET LAMPS- LENWOOD RD City 89.43700334574868 STREET LAMP- 1082 L STREET TC-1 City 76.22700496467464 DANA PARK -UPPER LIGHTS City 66.38700496432001 DANA PARK - PARKING LOT LAMPS City 56.64700497829003 STURNACLE PARK City 51.45700310255049 553 W. MAIN ST/B HILL LIGHTS City 39.56700497876792 JASPER PARK City 32.05700496300039 DANA PARK - STREET LAMPS City 27.21700497624592 LILLIAN PARK City 26.97700497772419 STURNACLE PARK City 26.36700497920343 SOCCER FIELDS -500 H ST City 16.63 98870 03/14/2025 013611 STEWART TITLE GUARANTY CO 2075860 631 FLORA/2075860/S SWARENS City 661.28 661.2898871 03/14/2025 002388 STOTZ EQUIPMENT P96650 IGNITION SWITCH -UNIT 7935 City 264.52 264.5298872 03/14/2025 001362 SWRCB SC-148214 10/01/24 - 12/31/25 CLEAN/ABATEMENT City 903.02 903.0298873 03/14/2025 011164 TACTRON INC 25-238 ACCOUNTABILITY TAGS -FIRE Fire 35.14 35.1498874 03/14/2025 001862 TERMINIX PROCESSING CENTER 456731274 02/17/25 PEST CTL -PD City 154.00 154.0098875 03/14/2025 012946 TIRE & SVC CENTERS, GOODYEAR COMM 230-1048380 TIRES -UNIT 331 Fire 2,528.78 4,372.97 230-1048388 TIRES FOR STOCK City 1,235.29

Page 12 of 13 ends

10.b
Packet Pg. 93
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 14, 2025
230-1048422 TIRES FOR STOCK City 608.90
98876 03/14/2025 013046 TK ELEVATOR CORPORATION 3008393318 03/01/25-02/28/296 ELEVATOR MAINTENANCE -HH City 4,594.12 4,594.1298877 03/14/2025 012830 T-MOBILE USA INC 9595288652 GPS LOCATE 1458 City 115.00 115.0098878 03/14/2025 012175 UNIFIRST CORPORATION 2200231512 UNIFORM SERVICES -WWTP City 261.95 958.62 2200233954 UNIFORM SERVICES -WWTP City 153.742200236380 UNIFORM SERVICES -WWTP City 137.56220238965 UNIFORM SERVICES -WWTP City 120.062200236321 UNIFORM SERVICES -FLEET City 111.352200231259 UNIFORM SERVICES -FLEET City 64.102200233879 UNIFORM SERVICES -FLEET City 57.932200238902 UNIFORM SERVICES -FLEET City 51.93 98879 03/14/2025 001655 VICTOR VALLEY TRANSIT AUTH FEB2025 FEB 2025 MEGA BUS PASSES City 1,440.00 1,440.0098880 03/14/2025 013100 WAGNER, HERMAN 1040588.002 02/13/25 CORA HARPER DEPOSIT City 500.00 500.0098881 03/14/2025 004137 WESTERN EXTERMINATOR CO 73548901 FEB 2025 PEST CTL -361 Fire 115.65 207.53 73548902 FEB 2025 PEST CTL -366 Fire 91.88
98882 03/14/2025 004156 WYMORE, JOHN FEB2025 FEB 2025 HEALTH INSURANCE REIMB Fire 600.00 600.00 AGENCY TOTAL 3,115,601.44 3,115,601.44
City 2,940,628.02
Fire 174,973.42
Sucessor Agency -
3,115,601.44

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Packet Pg. 94
Attachment: 031425 AP RUN (5942 : Ratification of Accounts Payable Expenditures)

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 1108 03/28/2025 001257 PUBLIC EMP RETIREMENT SYSTEM 022125 02/21/25 PENSION City 107,302.07 107,302.07 1109 03/28/2025 003194 US BANK CORPORATE 6214 HI DESERT FIRE INC City 1,374.08 67,666.38 H & H AUTO PARTS WHOLESALE City 52.29
H & H AUTO PARTS WHOLESALE City 119.34
H & H AUTO PARTS WHOLESALE City 33.44
NICK BARBIERI TRUCKING City 921.28
O'REILLY 2794 City 136.33
PB LOADER CORPORATION City 310.15
TOYOTA MOJAVE TOYOTA City 568.11
PETE'S ROAD SERVICE, INC City 1,048.55
REALTRUCK City 543.72
ALTEC INDUSTRIES, INC City 555.46
H & H AUTO PARTS WHOLESALE City 106.66
SAFETY KLEEN SYSTEMS City 241.95
AMAZON MKTPL City 16.64
AMAZON MKTPL City 252.34
ZIPS TRUCK EQUIPMENT INC City 1,957.45
MIDAS AUTO SERVICE EXPERT City 113.29
H & H AUTO PARTS WHOLESALE City 229.33
NICK BARBIERI TRUCKING L City 881.20
TOYOTA MOJAVE TOYOTA City 62.25
H & H AUTO PARTS WHOLESALE City 57.45
H & H AUTO PARTS WHOLESALE City 229.33
H & H AUTO PARTS WHOLESALE City 267.42
H & H AUTO PARTS WHOLESALE City 81.61
IMPERIAL SUPPLIES City 363.41
ALL PRO AUTO GLASS City 1,000.00
MAIL MAX POSTAL CENTER-76 City 26.37
SUNLAND FORD INC City 46.37
SUNLAND FORD INC City (543.75)
TOYOTA MOJAVE TOYOTA City 499.25
MAIL MAX POSTAL CENTER-76 City 26.83
BARSTOW INDUSTRIAL SUPPLY Fire 76.24
H & H AUTO PARTS WHOLESALE City 74.57
TOYOTA MOJAVE TOYOTA City 1,166.02
MIDAS AUTO SERVICE EXPERT City 133.89
PETE'S ROAD SERVICE, INC City 352.57
BARSTOW CAR CLINIC City 811.90
H & H AUTO PARTS WHOLESALE City 101.00
H & H AUTO PARTS WHOLESALE City 119.90
CONVERSIONS FIRESTONE City 566.59
TOYOTA MOJAVE TOYOTA City (54.38)
TOYOTA MOJAVE TOYOTA City (27.19)
TOYOTA MOJAVE TOYOTA City (54.38)
PIRTEK OF VICTORVILLE Fire 495.09
MIDAS AUTO SERVICE EXPERT City 113.29
H & H AUTO PARTS WHOLESALE City 273.19
8282 AMZN MKTP US City 92.43
AMZN MKTP US City 47.85
APPLE.COM/BILL City 2.99

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025

10.c
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Attachment: 032825 AP RUN (5942 : Ratification of Accounts Payable Expenditures)

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
AMAZON MKTPL City 277.37
AMAZON MKTPL City 299.00
AMAZON MKTPL City 99.74
AMAZON MKTPL City 57.61
CONNECTEAM.COM City 2,131.00
MONOPRICE, INC. City 85.03
AMAZON MKTPL City 265.47
AMAZON MKTPL City 331.24
CBI WINZIP City 34.95
CBI WINZIP City 54.95
MAVERICK NETWORKS INC City 3,600.00
AMAZON MKTPL City 258.81
3123 THE HOME DEPOT #6972 City 568.38
THE HOME DEPOT #6972 City 53.77
ON DECK SPORTS City 299.01
THE HOME DEPOT #6972 City 130.30
THE HOME DEPOT #6972 City 180.22
THE HOME DEPOT #6972 City 170.59
HIVIS & SUMMIT SAFETY City 1,195.60
THE HOME DEPOT #6972 City 658.96
THE HOME DEPOT #6972 City 36.65
THE HOME DEPOT #6972 City 147.89
BARSTOW INDUSTRIAL SUPPLY City 51.91
RENTOKIL NA, INC City 48.00
RENTOKIL NA, INC City 48.00
RENTOKIL NA, INC City 48.00
THE HOME DEPOT #6972 City 50.29
GRAINGER City 351.64
CARHARTT City 96.99
THE HOME DEPOT #6972 City 32.56
THE HOME DEPOT #6972 City 325.60
GRAINGER City 439.67
0409 CED City 58.12
THE HOME DEPOT #6972 City 223.97
THE HOME DEPOT #6972 City 39.11
7040 THE HOME DEPOT #6972 City 84.25
THE WEBSTAURANT STORE INC City 1,935.33
THE HOME DEPOT #6972 City 155.16
THE HOME DEPOT #6972 City 50.00
THE HOME DEPOT #6972 City 1,200.85
THE HOME DEPOT #6972 City 38.87
WAL-MART #1879 City 1,301.74
6832 THE HOME DEPOT #6972 City 108.64
AMZN MKTP US City 65.24
THE HOME DEPOT #6972 City 48.14
AMZN MKTP US City 282.53
AMAZON MKTPL City 53.68
WB DOORS City 146.13
AMZN MKTP US City 282.53
AMZN MKTP US City 282.53

10.c
Packet Pg. 96
Attachment: 032825 AP RUN (5942 : Ratification of Accounts Payable Expenditures)

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
AMAZON MKTPL City 386.06
LITWELL SIGNS City 299.00
PILOT 282 City 12.87
SCHLUTER SYSTEMS L.P. City 502.98
AMZN MKTP US City 54.38
AMAZON MKTPL City 190.93
THE HOME DEPOT #6972 City 20.95
THE HOME DEPOT #6972 City 19.54
0409 CED City 16.30
THE HOME DEPOT #6972 City 151.16
THE HOME DEPOT #6972 City 33.65
THE HOME DEPOT #6972 City 325.16
THE HOME DEPOT #6972 City 193.11
THE HOME DEPOT #6972 City 150.31
THE HOME DEPOT #6972 City 63.52
THE HOME DEPOT #6972 City 31.52
THE HOME DEPOT #6972 City 33.25
THE HOME DEPOT #6972 City 11.56
AMAZON MKTPL City 305.57
THE HOME DEPOT #6972 City 34.26
THE HOME DEPOT #6972 City 385.80
THE HOME DEPOT #6972 City 64.68
THE HOME DEPOT #6972 City 28.21
THE HOME DEPOT #6972 City 15.52
2799 AMZN MKTP US City 79.38
AMZN MKTP US City 158.76
TRACTOR SUPPLY CO #5509 City 65.24
HAAKER EQUIPMENT COMPANY City 129.07
EVERIFILE City 125.00
PRINT N PLAY PLUS City 75.00
GRAMMARLY CO City 144.00
GRAMMARLY CO City 143.99
WASTEWATER TECHNOLOGY City 825.00
HAAKER EQUIPMENT COMPANY City (129.07)
CINTAS CORP City 214.14
CINTAS CORP City 212.93
CINTAS CORP City 124.29
CINTAS CORP City 126.54
TOTAL COMFORT SOLUTION City 211.00
HARBOR FREIGHT TOOLS 602 City 57.59
THE HOME DEPOT #6972 City 43.32
AUXBEAM LIGHTING City 208.78
OFFICE OF WATER PROGRAMS City 65.00
PRINT N PLAY PLUS City 240.00
STATE WATER BOARD City 338.00 OPC STATE WB FEE City 9.30 BARSTOW TIRE AND BRAKE City 40.00
TOYS FOR TRUCKS City 633.25
SENTRY WELDING City 443.73
8659 SPRINGHILL SUITES City 1,228.60
EXPRESS GUN LOCKER City 339.39

10.c
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Attachment: 032825 AP RUN (5942 : Ratification of Accounts Payable Expenditures)

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
ACTION TARGETS City 568.02
2244 LOLA'S KITCHEN -POINT IN TIME COUNT City 395.09
STARBUCKS -POINT IN TIME COUNT City 66.00
PANERA BREAD #601785 City 55.66
AMZN MKTP US City 40.43
AMZN MKTP US City 39.12
AMZN MKTP US City 59.77
THE HOME DEPOT #6972 City 123.89
AMAZON MKTPL City 16.30
AMAZON MKTPL City 48.93
SQ *PRINT N PLAY PLUS City 207.00
AMAZON RETA City 25.80
PANERA BREAD #601785 City 17.57
SQ *PRINT N PLAY PLUS City 96.00
FAIRFIELD INN & SUITES City 827.56
5252 CALIFORNIA WATER ENVIRON City 111.00
HACH COMPANY City 723.14
BECK OIL INC City 480.81
HANNA INSTRUMENTS City 124.86
EB *CWEA DAMS 2025 COL City 386.40
EB *CWEA DAMS 2025 COL City 55.20
THE HOME DEPOT #6972 City 54.35
5192 JON'S FLAGS & POLES, INC Fire 732.70
AMAZON MARK Fire 121.29
QUILL CORPORATION Fire 65.95
CTWS LLC Fire 403.25
AMAZON RETAIL Fire 112.71
AMAZON RETAIL Fire 170.55
9701 HARBOR FREIGHT TOOLS 602 City 12.45
THE HOME DEPOT #6972 City 40.18
THE HOME DEPOT #6972 City 50.22
THE HOME DEPOT #6972 City 136.95
THE HOME DEPOT #6972 City 162.46
THE HOME DEPOT #6972 City 32.59
THE HOME DEPOT #6972 City 844.27
THE HOME DEPOT #6972 City 82.67
THE HOME DEPOT #6972 City 70.65
THE HOME DEPOT #6972 City 51.30
THE HOME DEPOT #6972 City 12.72
THE HOME DEPOT #6972 City 5.85
THE HOME DEPOT #6972 City 92.26
2492 AMZN MKTP US City 113.63
AMZN MKTP US City (32.61)
AMZN MKTP US City 32.61
ADOBE City 19.99
IKEA 471280906 City 997.67
IKEA 471296498 City 392.66

10.c
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Attachment: 032825 AP RUN (5942 : Ratification of Accounts Payable Expenditures)

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
7257 AMZN MKTP US City 20.81
AMAZON MKTPL City 53.72
CSMFO City 60.00
CHEVRON 0203552 City 74.26
CHICK-FIL-A #03876 City 19.69
HYATT PLACE SAN JOSE City 28.06
HYATT PLACE SAN JOSE City 1,174.32
MCDONALD'S F26499 City 5.62
FOOD4LESS FUEL #1312 City 34.12
STARBUCKS 05364 City 4.95
LOVE'S #0230 OUTSIDE City 44.65
3742 SPRINGHILL SUITES City 1,228.60
AMAZON MKTPL City 42.27
MCCOY COUNTRY FEED & FARM City 148.67
1667 THE HOME DEPOT #6972 City 50.92
THE HOME DEPOT #6972 City 65.22
THE HOME DEPOT #6972 City 14.15
THE HOME DEPOT #6972 City 12.60
THE HOME DEPOT #6972 City 73.91
THE HOME DEPOT #6972 City 60.79
THE HOME DEPOT #6972 City 368.76
THE HOME DEPOT #6972 City 5.40
THE HOME DEPOT #6972 City 409.53
THE HOME DEPOT #6972 City 55.33
THE HOME DEPOT #6972 City 118.67
BARSTOW INDUSTRIAL SUPPLY City 140.08
THE HOME DEPOT #6972 City 38.90
9500 THE HOME DEPOT #6972 City 244.59
THE HOME DEPOT #6972 City 223.98
THE HOME DEPOT #6972 City 25.37
THE HOME DEPOT #6972 City 76.14
THE HOME DEPOT #6972 City 44.68
THE HOME DEPOT #6972 City 80.93
THE HOME DEPOT #6972 City 453.49
THE HOME DEPOT #6972 City 41.87
THE HOME DEPOT #6972 City 61.86
THE HOME DEPOT #6972 City 59.50
2509 SPRINGHILL STES F&B City 567.03
SPRINGHILL STES F&B City 24.01
AMAZON MKTPL City 31.03
WALMART.COM City 175.73
WASP BARCODE TECHNOLOGIES City 190.47
AMZN MKTP US City 122.90
AMZN MKTP US City 13.58
AMAZON MKTPL City 130.75
1787 THE HOME DEPOT #6972 City 277.10
THE HOME DEPOT #6972 City 189.01
THE HOME DEPOT #6972 City 54.31

10.c
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Attachment: 032825 AP RUN (5942 : Ratification of Accounts Payable Expenditures)

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
A2Z LOCK & SECURITY City 26.10
BARSTOW INDUSTRIAL SUPPLY City 92.64
THE HOME DEPOT #6972 City 467.19
9897 THE HOME DEPOT #6972 City 107.88
BARSTOW INDUSTRIAL SUPPLY City 27.24
SHERWIN-WILLIAMS701614 City 690.74
CALIFORNIA WATER City 239.00
6244 THE HOME DEPOT #6972 City 24.38
THE HOME DEPOT #6972 City 37.09
THE HOME DEPOT #6972 City 843.52
2707 CONVERSIONS FIRESTONE City 684.78
A2Z LOCK & SECURITY City 14.70
A-ONE CYCLE City 157.68
5420 CALIFORNIA ASSOCIATION City 800.00
5157 THE HOME DEPOT #6972 City 112.06
THE HOME DEPOT #6972 City (49.50)
THE HOME DEPOT #6972 City 14.58
THE HOME DEPOT #6972 City 86.91
PARRAS KEY SHOP City 385.00
AMAZON MKTPL City 21.68
AMAZON MKTPL City 25.77
AMAZON MKTPL City 58.12
AMAZON MKTPL City 88.17
6581 BARSTOW INDUSTRIAL SUPPLY City 39.60
SENTRY WELDING City 610.40
MCMASTER-CARR City 24.39
THE HOME DEPOT #6972 City 63.15
7003 HOBBY-LOBBY #494 City 12.64
PARTY CITY 1519 City 76.34
PARTY CITY 1519 City 25.12
DOLLAR TREE City 12.23
HOBBY-LOBBY #494 City 133.45
DD'S DISCOUNTS #5023 City 86.96
GOODWILL STORE #0072 City 13.98
DOLLARTREE City 39.52
WAL-MART #1879 City 291.46
WAL-MART #1879 City 11.93
0904 WAL-MART #1879 Fire 20.18
A2Z LOCK & SECURITY Fire 32.62
BRISTOL MOUNTAIN VENT Fire 152.14
A2Z LOCK & SECURITY
Fire 16.31
A2Z LOCK & SECURITY Fire 4.35
PRINT N PLAY PLUS Fire 192.49
2280 STAPLES INC Fire 179.08

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
THE HOME DEPOT #6972 Fire 172.99
THE HOME DEPOT #6972 Fire 56.46
4916 BARSTOW INDUSTRIAL SUPPLY City 46.04
BARSTOW INDUSTRIAL SUPPLY City 41.58
BARSTOW INDUSTRIAL SUPPLY City 177.78
4882 THE HOME DEPOT #6972 City 26.03
THE HOME DEPOT #6972 City 128.74
THE HOME DEPOT #6972 City 19.51
BARSTOW INDUSTRIAL SUPPLY City 21.55
6338 WAL-MART #1879 Fire 192.47
9476 BARSTOW INDUSTRIAL SUPPLY City 47.80
THE HOME DEPOT #6972 City 84.78
8237 THE HOME DEPOT #6972 Fire 51.07
1318 WAL-MART #1879 City 32.16
3394 PROPERTYRECORD.COM City 1.00
PROPERTYRECORD.COM City 30.00
8731 STATERBROS101 City 25.00
NEOGOV City 199.00
DLR RESORT RES CRO City (326.43)
1118 LOVE'S #0374 OUTSIDE City 40.13
CORRA City 15.00
A V GASMART City 45.12
PARMA CA City (339.00)
1790 DOLAN CONSULTING GROUP City 125.00
MCCOY COUNTRY FEED & FARM City 166.98
HOLIDAY INN EXPRESS BARS City 338.09
LEAGUE OF CALIFORNIA CIT City (700.00)
CALIFORNIA POLICE CHIEFS City (875.00)
1110 03/28/2025 001257 PUBLIC EMP RETIREMENT SYSTEM PR030725 3/7/25 PENSION City 105,428.56 105,428.56 1111 03/28/2025 011819 FIDELITY SECURITY LIFE 166713312 MAR 2025 COVERAGE City 1,520.04 1,520.04 1112 03/28/2025 011819 FIDELITY SECURITY LIFE 166713287 MAR 2025 COBRA City 22.17 22.17 1113 03/28/2025 001478 GOLDEN STATE WATER COMPANY 36241300007 FOGLESONG PARK - 300 G ST, 4" METER City 6,274.67 49,464.29 14719300007 1601 RIMROCK RD- 4" METER City 6,078.65

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
06241300000 DANA PARK BLDG - 4" METER City 4,593.31
86241300002 LILLIAN PARK- 901 BIGGER ST, 2" METER City 2,826.05 47241300004 800 S H ST- SOCCER FIELDS, 2" METER City 2,277.15 26792200003 2800 GUADALUPE DR,#B - 2" METER City 1,949.19 23400400000 2800 GUADALUPE DR,#D- 2" METER City 1,845.91 37241300005 800 S H ST- SOCCER FLD LOT, 2" METER City 1,840.31 16792200004 2800 GUADALUPE DR,#A - 2" METER City 1,733.89 77241300001 STURNACLE PARK - 2" METER City 1,655.46
05114100000 681 N 1ST AVE - 2" METER City 1,459.81
79114100005 CORP YARD - 900 S H ST - 3" METER City 1,395.16 18241300005 H ST PARK - RIMROCK@H ST, 2" METER City 1,241.03 08241300006 K ST PARK - 34074 K ST, 2" METER City 1,145.80 57241300003 JASPER PARK - 2" METER City 1,106.63
88114100006 CITY HALL - 220 MT VIEW, 3" METER City 1,075.15 19513100008 500 MELISSA AVE- 2" METER City 1,073.49
71922200002 FIRE DIST - 2600 W MAIN ST, 2" METER Fire 857.71 68114100008 FIRE DIST - 861 BARSTOW RD - 2" METER Fire 787.34 84114100005 LANDSCP PROJ - E MAIN ST, 2" METER City 675.32 73808907999 WWTP- 2200 RIVERSIDE DR, 2" METER City 513.41 14658448023 WWTP- 2200 RIVERSIDE DR, 2" METER City 510.97 73115873769 900 AVENUE H - 2" METER City 488.10
87241300000 DANA PARK EAST- 2" METER City 468.08
46792200001 2800 GUADALUPE DR,#C - 2" METER City 468.08 33365634030 MURIEL DR @ BROADWAY AVE IRR City 462.99
24728586686 DIAMOND AVE X VETERANS IRRIGATION City 462.99 38114100001 2001 1/2 TRINITY AVE - 2" METER City 462.50 54742552323 OPAL @ RIMROCK RD- 2" METER City 322.39

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
OPAL @ RIMROCK RD- 2" METER City 138.16
20538369305 MELISSA @ E WMS - 2" METER City 322.39
MELISSA @ E WMS - 2" METER City 138.16
85260253449 MONTERREY @ STARLIGHT, 2" METER City 460.06 06232234572 453 AVENUE A - 2" METER City 322.04
453 AVENUE A - 2" METER City 138.02
83651831634 TRUCK FILL - 2200 W MAIN ST, 2" METER City 322.04 TRUCK FILL - 2200 W MAIN ST, 2" METER City 138.02
54378739822 2340 W MAIN ST City 460.06
07049000008 1320 BARSTOW MEDIAN 300 N, 1" METER City 145.87 95034300004 1320 BARSTOW- MEDIAN 75 N, 1" METER City 145.87 70323100001 LOVATO AVE X NELSON LANDSCAPE City 145.87
45462902029 75' WEST OF HARVARD- 1" METER City 145.87
17893306674 100' W OF BROADWAY - 1" METER City 145.87
48770971645 200' W OF MONTEREY- 1" METER City 145.87
42590400000 2750 GUADALUPE DR - 5/8" METER City 57.08
07606215163 2800 FP GUADALUPE DR (B) METER Fire 20.75
29091421114 2800 FP GUADALUPE DR (A) METER Fire 20.75
1114 03/28/2025 012948 SUN LIFE ASSURANCE COMPANY APRIL2025 APR 2025 COVERAGE City 8,724.83 8,724.83 1115 03/28/2025 003229 AFLAC 363817 MAR 2025 COVERAGE City 575.40 575.40 98992 03/28/2025 013155 A CHUBB COMPANY, COMBINED INSU FEB2025 FEB 2025 COVERAGE City 1,233.12 1,233.12 98993 03/28/2025 002064 A2Z LOCK & SECURITY GROUP INC 23039 RE-KEY LOCKS City 565.06 565.06 98994 03/28/2025 012773 ALLIED UNIVERSAL SECURITY SRVC 16808197 FEB 2025 TRANSPORT OFFICERS City 11,906.00 11,906.00 98995 03/28/2025 004142 ALLSTAR FIRE EQUIPMENT 220121 TURN OUT GEAR -LESCH Fire 6,234.58 24,145.62 220120 TURN OUT GEAR -CARTER Fire 6,234.58

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
220122 TURN OUT GEAR -SHERMAN Fire 6,186.07
220119 TURN OUT GEAR -TOVAR Fire 5,490.39
98996 03/28/2025 011343 ATLAS ENVIRO ENGINEERING INC 352330 Q3/2024 GROUNDWATER SAMPLING City 13,600.00 18,000.00 352331 2024/Q3 RESIDENTIAL SAMPLING City 4,400.00
98997 03/28/2025 000140 BARSTOW HUMANE SOCIETY 032525 DRAW DOWN -2ND PYMT -REIMBURSABLE City 100,000.00 100,000.00 98998 03/28/2025 013340 BARSTOW POOL SUPPLIES I2502248147 MARCH 2025 POOL CLEANING City 1,500.00 1,500.00 98999 03/28/2025 002177 BURRTEC WASTE INDUSTRIES INC JAN/FEB2025 JAN/FEB 2025 RESIDENTIAL HAULER FEE City 266,112.90 475,955.54 FEB 2025 FEB 2025 COMMERCIAL HAULER FEES City 209,842.64 99000 03/28/2025 012615 CENTRALSQUARE TECHNOLOGIES 432398 1/26/25-1/31/26 PUBLIC SAFETY PROJ MGT City 45.00 45.00 99001 03/28/2025 002044 DAPEER ROSENBLIT & LITVAK LLP 24146 2/5/25-2/28/25 SERVICES City 3,955.19 5,937.67 24147 2/12/25-2/28/25 SERVICES -PD City 1,982.48
99002 03/28/2025 002360 ELLIS FENCE CO INC 8501 GATE REPLACEMENT -FIRE 361 Fire 6,135.00 7,150.00 GATEWAY APP FOR NEW GATE SYSTEM Fire 375.00
8498 CONCRETE 631 W MAIN/1636 ARMORY City 640.00
99003 03/28/2025 003474 GARDA CL WEST INC 20631184 FEB 2025 EXCESS PREMISES TIME City 247.57 247.57 99004 03/28/2025 013048 H B HEATING AND COOLING 3266 HVAC UNIT -LILIAN PARK City 6,000.00 6,000.00 99005 03/28/2025 000740 HI DESERT ALARM & FIRE INC P62139 RAILROAD MUSEUM ALARM City 150.00 150.00 99006 03/28/2025 012817 HIGH DESERT SUPPORT SERVICES 6079291-R8-00985 FEB 2025 BASE OPS -IGSA City 750,617.83 1,252,722.28 6079297-R8-00985 2/19/25-2/25/25 ANNEX H -IGSA City 373,453.51 6079298-R8-00985 2/19/25-2/25/25 ANNEX J -IGSA City 81,320.15 6079265-R8-00985 FEB 2025 MAILROOM -IGSA City 23,923.92 6079301-R8-00985 2/19/25-2/25/25 ANNEX P -IGSA City 8,982.33

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
6079299-R8-00985 2/19/25-2/25/25 ANNEX Q -IGSA City 7,269.97 6079300-R8-00985 2/19/25-2/25/25 ANNEX R -IGSA City 7,154.57 99007 03/28/2025 011545 KLEINFELDER INC 1524723 FEB 2025 1ST AVE BRIDGE PS&E City 2,667.72 3,013.35 FEB 2025 1ST AVE BRIDGE PS&E City 345.63
99008 03/28/2025 012306 LANGUAGE TESTING INTERNATIONALL94971-IN BILINGUAL TESTING City 126.00 126.00 99009 03/28/2025 012397 MASTERS REFRESHMENT SERVICES JAN2025 JAN 2025 BOTTLED WATER City 840.76 1,627.19 APR2025 APRIL 2025 BOTTLED WATER City 786.43
99010 03/28/2025 011345 NAILON, JASON 0000472 FHDD25-0001 PLAN REVIEW City 255.00 255.00 99011 03/28/2025 011608 NURSERY PRODUCTS LLC 56135 FEB 2025 HAUL/ DISPOSE BIO SOLIDS -WWTP City 3,538.29 9,486.99 55032 FEB2025 COMPOST -SB1383 COMPLIANCE City 3,312.54
54441 JAN2025 COMPOST -SB1383 COMPLIANCE City 1,506.88
53574 DEC2024 COMPOST -SB1383 COMPLIANCE City 1,129.28
99012 03/28/2025 003889 O'REILLY / FIRST CALL 2794-200235 STRUTS/CTL ARMS -UNIT 9087 City 817.45 1,516.25 2794-202047 CONTROL ARM -9112 City 224.66
2794-200284 BRAKE CLEANER City 182.18
2794-203536 TIRE VALVES City 181.61
2794-202188 TIE ROD ENDS -9112 City 110.35
99013 03/28/2025 001229 PHOENIX GROUP 022025121 FEB 2025 CITATION PROCESSING City 278.55 278.55 99014 03/28/2025 012262 PLACEWORKS INC BSR-03.0-5 FEB 2025 PLANNING CONSULTANT City 27,176.51 27,176.51 99015 03/28/2025 002663 PRINTING SOLUTIONS 23162 DUI LITERATURE BROCHURE City 519.05 519.05 99016 03/28/2025 001370 SAN BERNARDINO CO FIRE DEPT BAR425CC APR 2025-JUN 2025 HAZARDOUS WASTE FEES City 6,243.37 6,243.37

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
99017 03/28/2025 001396 SAN BERNARDINO COUNTY JAN2025 1029 JAN 2025 DISPOSAL COSTS 001029 City 62,254.57 63,410.42 JAN2025 1430 JAN2025 DISPOSAL COSTS 001430 City 848.24
JAN 2025 1159 JAN 2025 DISPOSAL COSTS 001159 City 307.61 99018 03/28/2025 012894 SMARSH INC. INV-254337 FEB 2025 ARCHIVING SERVICES City 40.09 40.09 99019 03/28/2025 001455 SMITH, ERNEST MAR2025 PARK & REC City 280.00 280.00 99020 03/28/2025 012632 SPECPRO PROFESSIONAL SERVICESINV-0002088213 1/28/25-2/27/25 SOLID WASTE -IGSA City 620,997.37 662,282.86 INV-0002088189 1/28/25-2/27/25 SOLID WASTE -IGSA City 41,285.49 99021 03/28/2025 013160 TITAN JANITORIAL 000317 3/16/25-3/31/25 JANITORIAL SVCS City 3,125.00 6,250.00 000311 3/1/25-3/15/25 JANITORIAL SVCS City 3,125.00
99022 03/28/2025 001367 TRANSPORTATION AUTHORITY GA DUES 25-03 FY24/25 GEN ASSESSMENT DUES City 19,619.00 19,619.00 99023 03/28/2025 013544 VENTRY GROUP CONSULTING 80130 2023-01820 COMMUNITY ENGAGEMENT -REIMBURSABLE City 10,400.00 20,800.00 80131 2023-01817 COMMUNITY ENGAGEMENT -REIMBURSABLE City 10,400.00 99024 03/28/2025 012524 WESTERN AUDIO VISUAL 22540 ANNUAL SUPPORT SUBSCRIPTION City 2,109.45 2,109.45 99025 03/28/2025 012587 YUNEX LLC 90003990 FEB2025 TRAFFIC SIGNAL MAINTENANCE City 1,065.00 1,193.00 5610004712 FEB2025 TRAFFIC SIGNAL CALL OUTS City 128.00 99026 03/28/2025 001714 ZIEMER PLUMBING INC 24416 PLUMBING REPAIRS -FIRE 361 Fire 393.41 393.41 99027 03/28/2025 003671 ADVANCED POOLS & SPAS INC 39058 CHEMICAL SYSTEM -HENDERSON POOL City 11,654.15 16,300.96 39078 CHLORINE -HENDERSON POOL City 4,324.98
39060 PARTS -POOL REPAIR City 321.83
99028 03/28/2025 013044 ARTIFEX PLUMBING AND PIPELINE 2343 SHUT OFF VALVES TO GAS FEED -IGSA City 9,185.00 9,185.00 99029 03/28/2025 013619 BENGEL, ZACHARY 032025 GAS -SPORTSPARKS EQUIPMENT City 140.47 140.47

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
99030 03/28/2025 012859 BIG SKY ELECTRIC INC 24-053-07 LIGHT SWITCH/RECEPTACLES -WWTP City 1,366.00 2,728.00 24-053-05 OVERLOAD CLARIFIERS -WWTP City 1,362.00
99031 03/28/2025 000213 BNSF RAILWAY COMPANY 90282077 TRACK RESTORATION -1ST AVE BRIDGE City 72,755.12 634,307.90 TRACK RESTORATION -1ST AVE BRIDGE City 561,552.78
99032 03/28/2025 000213 BNSF RAILWAY COMPANY 90281175 TRACK RESTORATION -1ST AVE BRIDGE City 19,772.80 172,387.11 TRACK RESTORATION -1ST AVE BRIDGE City 152,614.31
99033 03/28/2025 010975 BOOT BARN INV00454012 FY2025 SAFETY BOOTS -L LEWIS City 195.74 195.74 99034 03/28/2025 012017 BRAND, ROBBIE 2519-1 COLLISION REPAIR -UNIT 9127 City 3,579.19 3,579.19 99035 03/28/2025 012586 BUCKNAM INFRASTRUCTURE GROUP371-02.01 PAVEMENT MGT PROGRAM City 2,380.00 2,380.00 99036 03/28/2025 013623 CA HISTORIC ROUTE 66 MUSEUM 1040943.002 02/27/25 HH DEPOSIT 2 BALLROOMS City 1,500.00 1,500.00 99037 03/28/2025 000305 CARSON TRAILER INC 257082 CARSON TRAILER -PD City 37,843.46 37,843.06 99038 03/28/2025 013621 CARTER, CURTIS 032525 ICEMA LIVESCAN Fire 61.00 61.00 99039 03/28/2025 012757 CCI CHEMICAL, CHEROKEE CHEMICA 0480656-IN FEB 2025 COOLING TOWER City 250.00 250.00 99040 03/28/2025 013617 CELINK 207472 731 OLD HIGHWAY 58/2074782/WRAMSEY City 309.76 309.76 99041 03/28/2025 012860 CHARTER COMMUNICATIONS 189447201 INFO TECH- T-1 INTERNET PROVIDER City 1,450.00 10,794.80 243333301 EPL CITY HALL TO WWTP City 715.95
189688101 EPL PD BUILDING TO PD ANNEX City 540.68
189447501 EPL PD ANNEX TO PD BUILDING City 540.68
189688001 SPORTSPARK EPL -CITY SIDE City 536.56
189452101 SPORTSPARK EPL -SPORTSPARK SIDE City 536.56
189452501 PEG CHANNEL 6 CITY SIDE City 525.61

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
189444601 CORP YARD TO CITY HALL FIBER CONNECTION City 473.63 189452701 CORP YARD CIRCUIT -CITY HALL SIDE City 473.63 189450301 PEG CHANNEL 6 -SPECTRUM SIDE City 461.67
189452401 CITY HALL - CABLE SERVICES City 408.90
189451001 PARK AND REC TEEN CENTER WIFI City 379.99
189437601 POOL CIRCUIT TO CITY SIDE #3 City 377.67
189452801 CITY SIDE CIRCUIT TO POOL City 377.67
189452601 CITY HALL TO FIRE 3 CIRCUIT City 377.67
189449601 FIRE 3 TO CITY HALL CIRCUIT City 377.67
189450901 FIRE STATION 361 Fire 136.06
FIRE STATION 361 City 180.36
189452301 CITY HALL CABLE SERVICES City 292.92
189449401 PROF FIRE ASSOCIATION - FIRE DIST 366 Fire 117.38 PROF FIRE ASSOCIATION - FIRE DIST 366 City 155.59
189437801 HARVEY HOUSE - INTERNET/PHONE SVC City 248.96 189437701 HARVEY HOUSE -INTERNET City 219.99
189444501 PUBLIC WORKS - CABLE SERVICES City 157.51
189452001 SPORTSPARK - CABLE SERVICES City 142.77
189453001 POLICE DEPT- MONTHLY BROADBAND City 139.99
189450801 PARK & REC - CABLE SERVICES City 131.74
189451101 COMMUNITY CENTER - CABLE City 131.71
189449501 FIRE DIST #363 - INTERNET ACCESS Fire 100.00
189452901 POLICE DEPT - CABLE SERVICES City 85.28
99042 03/28/2025 001785 CHICAGO TITLE COMPANY 2076549 532 E FREDRICKS/2076549/R LONG City 591.33 591.33 99043 03/28/2025 000377 CONSOLIDATED ELECTRICAL DIST 0409-1010982 15A 3 POLE CIRCUIT BREAKERS -WWTP City 1,774.02 1,774.02 99044 03/28/2025 003270 CORELOGIC INFORMATION SOL INC 30764423 FEB 2025 SERVICES City 2,459.67 2,459.67

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
99045 03/28/2025 000400 COUNSELING TEAM, THE INV103730 FEB 2025 EMPLOYEE SUPPORT City 105.00 105.00 99046 03/28/2025 000455 DELL MARKETING LP 10800671066 COMMUNITY DEV LAPTOP City 2,470.56 2,592.44 10801428895 COMMUNITY DEV LAPTOP ACCESSORIES City 121.88 99047 03/28/2025 000476 DEPARTMENT OF JUSTICE 793324 JAN 2025 LIVESCAN City 868.00 1,247.00 800795 FEB 2025 LIVESCAN City 379.00
99048 03/28/2025 000500 DESERT VALLEY MEDICAL GROUP 14844 PRE-EMPLOYMENT TEST City 68.00 93.00 PRE-EMPLOYMENT TEST City 25.00
99049 03/28/2025 013205 ESTATE OF TYRONE DELOSS 46531 LIFET RENTAL -JASPER City 349.46 349.46 99050 03/28/2025 000591 FEDERAL EXPRESS CORPORATION 8-791-93138 2/25/25 & 3/3/25 SHIPPING City 73.21 112.44 8-798-57115 3/5/25 SHIPPING SERVICES City 39.23
99051 03/28/2025 011764 FRONTIER COMMUNICATIONS OF CA 255-2404 HARVEY HOUSE - ALARM LINES City 230.56 907.16 252-9273 SPORTS PARK City 190.32
256-1253 PERSONNEL FAX LINE City 186.78
256-0216 PARK & REC City 111.97
255-2793 COMMUNITY CENTER FAX LINE City 75.65
256-8253 HAZARDOUS WASTE BIN City 59.05
255-9063 ECONOMIC DEVELOPMENT FAX LINE City 52.83
99052 03/28/2025 012280 GONZALES, CORDELL 032625 2025 BASKETBALL REFEREE (25 GAMES) City 500.00 500.00 99053 03/28/2025 013618 GONZALEZ, MADELINE 032025 3/10/25-3/14/25 CAEO TRAINING City 519.84 519.84 99054 03/28/2025 004131 GRAINGER 9436991658 PRESSURE REGULATOR -WWTP City 1,462.29 1,462.29 99055 03/28/2025 013620 HD ART N FRAME 032625 LOBBY FRAMES -PD City 1,830.27 1,830.27

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
99056 03/28/2025 013437 HERNANDEZ, JUSTIN 032525 DRIVER OPERATOR A1 City 140.00 140.00 99057 03/28/2025 011826 HI-GRADE MATERIALS CO 217503 REPLACEMENT SAND -WWTP City 1,582.31 1,582.31 99058 03/28/2025 000763 HINDERLITER DE LLAMAS & ASSOC SIN048004 JAN-MAR 2025 SALES TAX (36008) City 3,160.15 3,460.15 SIN048134 JAN-MAR 2025 SALES TAX (60709) City 300.00
99059 03/28/2025 003289 IACP 0389770 2025 IACP REGISTRATION -ARTHUR City 220.00 440.00 0389764 2025 IACP REGISTRATION -BENITEZ City 220.00
99060 03/28/2025 011939 IDENTITY AUTOMATION LP INV-08327 6/23/25 - 6/22/26 SUBSCRIPTION City 5,799.20 5,799.20 99061 03/28/2025 004217 KNIGHT, WILLIAM JACK 032525 COUNTY PARAMEDIC LICENSE RENEWAL Fire 70.00 70.00 99062 03/28/2025 012486 LANAIR GROUP LLC 77806 MAR 2025 I.T SERVICES City 4,900.00 8,604.00 77805 MAR 2025 CLOUD RETENTION Fire 3,704.00
99063 03/28/2025 012988 LARAMAN BROCKHURST, JANE MAR25 MAR 2025 TAP CLASS City 308.00 728.00 MAR 2025 TAP CLASS City 84.00
MAR2025 MAR 2025 STRETCH AND TONE City 280.00
MAR 2025 STRETCH AND TONE City 56.00
99064 03/28/2025 000937 LEAGUE OF CALIFORNIA CITIES 2097 2025 MEMBERSHIP City 600.00 600.00 99065 03/28/2025 004141 LIFE ASSIST INC 1577516 MEDICAL SUPPLIES -FIRE Fire 2,702.48 2,957.48 1579138 MEDICAL SUPPLIES -FIRE Fire 255.00
99066 03/28/2025 013519 LUNA EVENTS AND DESIGNS 000266 2025 EASTER EVENT City 360.00 360.00 99067 03/28/2025 012769 MARTINEZ, FIDEL 032625 FY2025 BOOTS City 132.99 132.99 99068 03/28/2025 001073 MOJAVE DESERT AIR QUALITY MD2244 GENERATOR PERMIT -FIRE 366 Fire 432.72 432.72 99069 03/28/2025 011477 NATIONAL BUSINESS FURNITURE MK614675-TDQ FURNITURE -EXECUTIVE STAFF City 8,905.59 8,905.59

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
99070 03/28/2025 012919 NIZA WINDOW TINT 1376 WINDOW TINT -UNIT 8464 City 130.00 130.00 99071 03/28/2025 013014 NOREGON SYSTEMS LLC INV00271774 JPRO ANNUAL RENEWAL City 2,199.00 2,199.00 99072 03/28/2025 011032 PARS 57494 JAN 2025 PARS FEES City 487.59 487.59 99073 03/28/2025 012798 PARTY MANIA RENTALS 224 2025 EASTER EVENT City 310.00 310.00 99074 03/28/2025 001234 PITNEY BOWES INC 032625 POSTAGE METER REFILL City 5,066.64 5,066.64 99075 03/28/2025 001234 PITNEY BOWES INC 3107116941 12/30/24-03/09/25 POSTAGE METER LEASE City 1,057.32 1,057.32 99076 03/28/2025 013616 PLANET HOME LENDING 2075919 305 HIGGINS/2075919/D GOMEZ City 613.06 613.06 99077 03/28/2025 012540 POLICE CHIEFS & SHERIFF ASSOC, SA 032625 2025 POLICE CHIEF MEMBERSHIP City 500.00 500.00 99078 03/28/2025 013575 PRINT AND PLAY PLUS 032525 2025 TBALL SHIRTS/HATS City 2,049.39 2,049.39 99079 03/28/2025 010887 PUGLIESE, LINDA MAR2025 MAR 2025 KARATE City 63.00 693.00 MAR 2025 KARATE City 630.00
99080 03/28/2025 004322 RAMS 77021 2/13/25 ACCOUNTING SERVICES City 240.00 240.00 99081 03/28/2025 003442 REED, JESSICA 032525 2/23/25-2/26/25 PARMA CONFERENCE City 100.00 100.00 99082 03/28/2025 003866 ROBERTSON'S 515627 CONCRETE POUR ARMORY RD City 714.39 1,377.33 525333 CONCRETE POUR -MOSS/ARMORY City 662.94
99083 03/28/2025 013088 ROBINSON, MERCEDES 032025 3/10/25-3/14/25 CAEO TRAINING City 466.66 466.66 99084 03/28/2025 011124 SAN BERNARDINO - HR EM003633 PRE-EMPLOYMENT PHYSICAL City 773.73 773.73 99085 03/28/2025 001418 SAN BERNARDINO CO SHERIFF'S JAN2025 JAN 2025 BOOKING APPS City 270.60 270.60 99086 03/28/2025 000814 SAN BERNARDINO COUNTY 30441 NOV 2025 HT/RADIO MAINT -PD City 9,109.70 17,242.17

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
30752 FEB 2025 HT/RADIO MAINT -PD City 8,132.47
99087 03/28/2025 000409 SAN BERNARDINO, COUNTY OF FEB2025 FEB 2025 COUNTY COURT FEES City 1,311.00 1,311.00 99088 03/28/2025 004125 SBCERA 10051214 3/2/25-3/15/25 RETIREMENT -FIRE Fire 72,036.58 72,036.58 99089 03/28/2025 011050 SBCFCA 032524 2025 FIRE CHIEF ASSOCIATION DUES Fire 90.00 90.00 99090 03/28/2025 001447 SILVER VALLEY PROPANE INC 90321 MCLB PROPANE SERVICES -IGSA City 1,094.17 5,581.87 90315 MCLB PROPANE SERVICES -IGSA City 893.76
90309 MCLB PROPANE SERVICES -IGSA City 830.06
90314 MCLB PROPANE SERVICES -IGSA City 490.00
89928 MCLB PROPANE SERVICES -IGSA City 360.64
90349 MCLB PROPANE SERVICES -IGSA City 295.72
90347 MCLB PROPANE SERVICES -IGSA City 269.99
90322 MCLB PROPANE SERVICES -IGSA City 188.16
89913 MCLB PROPANE SERVICES -IGSA City 168.32
90310 MCLB PROPANE SERVICES -IGSA City 137.94
90312 MCLB PROPANE SERVICES -IGSA City 124.71
89917 MCLB PROPANE SERVICES -IGSA City 119.32
89924 MCLB PROPANE SERVICES -IGSA City 114.66
89918 MCLB PROPANE SERVICES -IGSA City 102.17
89915 MCLB PROPANE SERVICES -IGSA City 90.65
89926 MCLB PROPANE SERVICES -IGSA City 80.85
89908 MCLB PROPANE SERVICES -IGSA City 69.58
89907 MCLB PROPANE SERVICES -IGSA City 51.94
90320 MCLB PROPANE SERVICES -IGSA City 50.96
90344 MCLB PROPANE SERVICES -IGSA City 48.27

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
99091 03/28/2025 011058 SONSRAY MACHINERY LLC PSO176738-1 TRACTOR 7879 ALTERNATOR City 548.15 548.15 99092 03/28/2025 001476 SOUTHERN CALIFORNIA EDISON 700367050468 VARIOUS TRAFFIC SIGNALS City 1,887.34 6,495.97 8000251338 HARVEY HOUSE - 685 N 1ST AVE #HM City 1,817.11 8002216730 HARVEY HOUSE- 685 N 1ST AVE #D City 481.60
700878073952 2340 W MAIN ST City 445.26
8004520184 HARVEY HOUSE - 685 N 1ST AVE #PL City 371.81 700350507019 HARVEY HOUSE- 685 N 1ST AVE #E City 65.41
HARVEY HOUSE - 685 N 1ST AVE #F City 170.88
HARVEY HOUSE - 685 N 1ST AVE #C City 121.00
700896427564 403 N 1ST AVE PED -1ST BRIDGE City 161.46
8002564791 HARVEY HOUSE - 685 1ST AVE #I City 148.08
8004336313 HARVEY HOUSE - 685 N 1ST ST City 146.54
8000833030 CORPORATION YARD City 125.69
8002575020 HARVEY HOUSE #J -ROUTE 66 MUSEUM City 93.37
8002783603 HARVEY HOUSE - 685 N 1ST AVE, #MA City 90.42 8003084860 HARVEY HOUSE - 685 N 1ST AVE, #PN City 87.53 8003543204 TRAFFIC SIGNALS - MAIN & 2ND City 66.69
700178236029 555 SOUTH 7TH STREET~ City 63.49
8002564298 HARVEY HOUSE - 685 FIRST ST #H City 59.02
700014422227 HOLIDAY LIGHTING-540 1/2 W MAIN ST City 34.99 8004459516 HARVEY HOUSE - 685 N 1ST AVE City 31.39
700499146381 800 BARSTOW RD -TENNIS COURTS City 26.89
99093 03/28/2025 001482 SOUTHWEST GAS CORP 910000784754 CORPORATION YARD City 1,754.43 3,622.86 910000105833 CITY HALL City 1,318.47
910000001867 WWTP- 2200 RIVERSIDE DR City 278.51
910000561911 JASPER PARK BUILDING City 236.22

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
910000345965 JASPER FIRE DEPT BUILDING City 13.23
910000107299 FOGLESONG PARK BUILDING City 11.00
910004157259 2340 W MAIN ST City 11.00
99094 03/28/2025 001486 SPARKLETTS 9218240 030125 FEB 2025 WATER -CITY STAFF City 781.02 781.02 99095 03/28/2025 013543 SPROWL, CHRISTOPHER 0237 2025 EASTER EVENT City 375.00 375.00 99096 03/28/2025 001862 TERMINIX PROCESSING CENTER 457624006 03/14/25 PEST CTL- PD City 154.00 232.00 454236128 NOV 2024 PEST CTL-PD ANNEX City 78.00
99097 03/28/2025 012946 TIRE & SVC CENTERS, GOODYEAR 230-1048506 TIRES FOR STOCK City 1,072.47 1,537.82 230-1048479 TIRES -8603 City 465.35
99098 03/28/2025 012830 T-MOBILE USA INC 9595288651 GPS LOCATE 1274 City 115.00 115.00 99099 03/28/2025 012175 UNIFIRST CORPORATION 2200236511 MCLB UNIFORM SERVICES -IGSA City 1,899.83 7,483.11 2200228594 MCLB UNIFORM SERVICES -IGSA City 1,893.34
2200234098 MCLB UNIFORM SERVICES -IGSA City 1,871.97
2200231454 MCLB UNIFORM SERVICES -IGSA City 1,765.89
2200241352 UNIFORM SERVICES -FLEET City 52.08
99100 03/28/2025 001623 UNITED PARCEL SERVICE 0000974173115 SHIPPING ACCOUNT REPLENISHMENT City 400.00 400.00 99101 03/28/2025 012889 VERDANT COMMERCIAL CAPITAL LLC905495496 MA 2025 SOPHOS LEASE City 745.24 745.24 99102 03/28/2025 000635 VERIZON 6107466962 FEB 2025 -COUNCIL City 244.18 5,586.73 FEB 2025 -CITY MANAGER City 47.06
FEB 2025 -CITY CLERK City 82.32
FEB 2025 -BUILDING City 427.89
FEB 2025 -CODE City 402.39
FEB 2025 -I.T City 367.19
FEB 2025 -PERSONNEL City 43.46
FEB 2025 -PARK AND REC City 161.91
FEB 2025 -CORP YARD City 126.18
FEB 2025 -OPEN SPACES City 42.06

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 28, 2025
FEB 2025 -BUILDING MAINTENANCE City 42.06
FEB 2025 -FLEET City 42.06
FEB 2025 -SOLID WASTE City 47.06
FEB 2025 -WWTP City 273.17
FEB 2025 -PD City 204.15
FEB 2025 -FIRE DEPT Fire 3,033.59
99103 03/28/2025 000635 VERIZON 470603320-00001 FIRE DIST CELL PHONES Fire 466.80 466.80 99104 03/28/2025 001662 VULCAN MATERIALS COMPANY 2975640 ASPHALT -RIMROCK/COOLWATER City 235.48 235.48 99105 03/28/2025 013622 WATSON, MICHAEL 1040576.002 2/13/25 CORA HARPER DEPOSIT City 500.00 500.00 99106 03/28/2025 004137 WESTERN EXTERMINATOR CO 74731854 MAR2025 PEST CTL -FIRE 361 Fire 115.65 351.53 74731855 MAR2025 PEST CTL -FIRE 366 Fire 91.88
73551998 FEB 2025 PEST CTL -SPORTS PARK City 72.00
71168572 DEC 2024 PEST CTL -SPORTS PARK City 72.00
99107 03/28/2025 012076 WIGINGTON, DARCY 032525 2/23/25-2/26/25 PARMA CONFERENCE City 100.00 100.00 99108 03/28/2025 004156 WYMORE, JOHN MAR2025 MAR 2025 HEALTH INSURANCE REIMB Fire 600.00 1,200.00 JAN2025 JAN 2025 HEALTH INSURANCE REIMB Fire 600.00
99109 03/28/2025 013428 ZAMORA, ANTHONY 032525 1/20/25 - 1/31/25 K9 TRAINING City 1,000.00 3,000.00 2/3/25 - 2/14/25 K9 TRAINING City 1,000.00
2/17/25 - 2/28/25 K9 TRAINING City 1,000.00
AGENCY TOTAL 4,159,974.49 4,159,974.09
City 4,039,377.83
Fire 120,596.66
Successor Agency -
4,159,974.49

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total 98883 03/31/2025 002092 ALCANTARA, RUDOLPH APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98884 03/31/2025 002165 ARGUETA, LINDA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98885 03/31/2025 011257 AVILES, ANGEL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 251.00 251.00 98886 03/31/2025 012442 BARBOUR, BELINDA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 284.25 284.25 98887 03/31/2025 010910 BARNES, LORRAINE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98888 03/31/2025 011258 BAUTISTA, PATRICIA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98889 03/31/2025 000789 BECKNELL, KENNETH APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98890 03/31/2025 011260 BELLOMY, MICHAEL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 246.84 246.84 98891 03/31/2025 011261 BERRY, JOANN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98892 03/31/2025 011262 BIZZLE, RALPH APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98893 03/31/2025 011263 BLACKWELL, JEAN K APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98894 03/31/2025 011264 BOYD, JOYCE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98895 03/31/2025 011265 BROWN, BARBARA L APRIL2025 RETIREE HEALTH INSURANCE REIMB City 185.08 185.08 98896 03/31/2025 000203 BROWN, MICHAEL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98897 03/31/2025 011266 BUBIER, JEFFREY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98898 03/31/2025 013165 BUESA, ANDREW APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 31, 2025

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 31, 2025
98899 03/31/2025 011267 BURCHETT, MARJORIE M APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98900 03/31/2025 003513 CARDENAS, MICHAEL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98901 03/31/2025 012351 CARTER, MARGARET APRIL2025 RETIREE HEALTH INSURANCE REIMB City 185.08 185.08 98902 03/31/2025 011269 CEDILLO, ROBERT L APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98903 03/31/2025 011270 CHAVIRA, RUTH DIANE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98904 03/31/2025 011513 COLE, STEPHEN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98905 03/31/2025 011271 CONDER, LYNDA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98906 03/31/2025 011272 COOPER, JAMES R APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98907 03/31/2025 011891 CORDOVA, LAURIE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98908 03/31/2025 000401 COUSINO, JOANNE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98909 03/31/2025 011320 CURNUTTE, VELMA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98910 03/31/2025 012180 DAHLEM, NANCY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98911 03/31/2025 000443 DALE, LAWRENCE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98912 03/31/2025 011892 DEWYER, ROBERTA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98913 03/31/2025 011274 DICKERSON, MARIAN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98914 03/31/2025 013166 ESPINOZA, JOLYNN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 31, 2025
98915 03/31/2025 002304 FLORES, DOROTHEA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98916 03/31/2025 001451 FRANCIS, DIANA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 290.28 290.28 98917 03/31/2025 000619 FRANEY, MARK K APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98918 03/31/2025 011275 GAZZAR, ALBERT APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98919 03/31/2025 000308 GENTRY, ANITA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 178.72 178.72 98920 03/31/2025 000649 GERARDI, MARK APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98921 03/31/2025 011535 GONZALES, DOMINGO APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98922 03/31/2025 012443 GORDON, TANYA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98923 03/31/2025 012874 GRIEGO, IRMA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 349.00 349.00 98924 03/31/2025 000861 HACKBARTH-MCINTYRE, JULIE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98925 03/31/2025 000707 HARPOLE, RICHARD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98926 03/31/2025 011512 HARRIS, MELVIN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 388.13 388.13 98927 03/31/2025 000718 HAYHURST, JEANETTE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98928 03/31/2025 011279 HIBBETTS, ARTHUR APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98929 03/31/2025 011280 HIBBETTS, SHIRLEY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98930 03/31/2025 000752 HIGGERSON, KIRTLEY I APRIL2025 RETIREE HEALTH INSURANCE REIMB City 251.00 251.00

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 31, 2025
98931 03/31/2025 000944 HILL, LESLIE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98932 03/31/2025 002137 HOWARD, LEE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98933 03/31/2025 011596 HUNTER, MICHAEL P APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98934 03/31/2025 000844 JAMES, HERMINIA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98935 03/31/2025 011286 KENNEDY, SANDRA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 296.10 296.10 98936 03/31/2025 011287 KERSTEN, PETER APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98937 03/31/2025 013305 KIRBY, CHRISTOPHER APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98938 03/31/2025 011288 KIRBY, STEPHEN C APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98939 03/31/2025 002077 KLINGENBERG, BERNARD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98940 03/31/2025 000898 KULSETH, MARLOWE K APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98941 03/31/2025 011289 KURTH, ALVIN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98942 03/31/2025 000872 LEON-GUERRERO, KATHRYN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98943 03/31/2025 000968 LINDLEY, JAMES N APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98944 03/31/2025 011291 LOPEZ, BONI APRIL2025 RETIREE HEALTH INSURANCE REIMB City 246.84 246.84 98945 03/31/2025 011292 LOPEZ, DOROTHY A APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98946 03/31/2025 000998 MAESTAS, MARILYN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 31, 2025
98947 03/31/2025 001022 MAULDIN, MARK A APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98948 03/31/2025 013533 MCDOWELL, JOHNATHON APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98949 03/31/2025 001037 MCMICHAEL, CAROLE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 185.08 185.08 98950 03/31/2025 012547 MISCHEL, DONALD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98951 03/31/2025 002439 MORRIS, VERNON APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98952 03/31/2025 011295 MOSER-MORRIS, PATRICIA J APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98953 03/31/2025 002116 MURPHY, MARK APRIL2025 RETIREE HEALTH INSURANCE REIMB City 329.56 329.56 98954 03/31/2025 011236 NOTTINGHAM, HARLEY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98955 03/31/2025 011299 PADDACK, RONALD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98956 03/31/2025 011029 PELLMAN, CARROLL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98957 03/31/2025 012331 PERALTA, TERRI APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98958 03/31/2025 003249 PERCY, CHIKYRA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98959 03/31/2025 012372 PINKUS, MARY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 388.13 388.13 98960 03/31/2025 001254 PTAK, RICHARD A APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98961 03/31/2025 001293 RAMIREZ JR, ALBERT APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98962 03/31/2025 011303 REED, SHIRLEY A APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 31, 2025
98963 03/31/2025 011304 REKWARD, RUSSELL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98964 03/31/2025 001317 RILEY, JENNIFER APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98965 03/31/2025 011305 ROBERTSON, ROSE DALLEEN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98966 03/31/2025 012573 RODRIGUEZ, CECILIA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98967 03/31/2025 003628 ROWE, RICHARD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 1,011.40 1,011.40 98968 03/31/2025 011308 SESSIONS, CAROL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98969 03/31/2025 002409 SHIPLEY, ERNEST APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98970 03/31/2025 001439 SHIPLEY, LYNN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98971 03/31/2025 001919 SHIPLEY, MIKE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98972 03/31/2025 001455 SMITH, ERNEST APRIL2025 RETIREE HEALTH INSURANCE REIMB City 271.27 271.27 98973 03/31/2025 004235 SPILLER, WILLIAM APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98974 03/31/2025 000399 STAPP, MARY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98975 03/31/2025 002094 STEWART, MICHAEL APRIL2025 RETIREE HEALTH INSURANCE REIMB City 270.57 270.57 98976 03/31/2025 011763 TAN, LANNIO APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98977 03/31/2025 001578 THOMAS, JEFFERY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98978 03/31/2025 001594 TORO, ALBERT APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00

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Check # Check Date Vendor Invoice No Line Item Description City/Fire/SA Amt Paid Check Total

CITY OF BARSTOW / BARSTOW FIRE PROTECTION DISTRICT / SUCCESSOR AGENCY VOUCHER LIST - BY CHECK SEQUENCE - MARCH 31, 2025
98979 03/31/2025 011205 URTIAGA, EUGENE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98980 03/31/2025 011893 VASQUEZ, MARK APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98981 03/31/2025 011049 VOEGELI, BRIAN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98982 03/31/2025 000754 VOEGELI, CARMEN APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98983 03/31/2025 011313 WARREN, JIMMIE APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98984 03/31/2025 003142 WEST, HOWARD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98985 03/31/2025 012652 WILHELM, DENNIS APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98986 03/31/2025 011316 WILLETTE, RICHARD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 356.00 356.00 98987 03/31/2025 001698 WILLETTS, CHARLES APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98988 03/31/2025 004001 YAZZIE, VERNA APRIL2025 RETIREE HEALTH INSURANCE REIMB City 392.00 392.00 98989 03/31/2025 012156 ZAMORA SR, RONALD APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98990 03/31/2025 011227 ARCHER, LARRY APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 98991 03/31/2025 012352 MASSIMINI, MICHAEL S APRIL2025 RETIREE HEALTH INSURANCE REIMB City 442.00 442.00 AGENCY TOTAL 40,574.49 40,574.49
City 40,574.49
Fire -
Successor Agency -
40,574.49

10.d
Packet Pg. 122 Attachment: 033125 AP RUN (5942 : Ratification of Accounts Payable Expenditures) Barstow Hospitality, LLC FY25 - Beginning Balance - 100.120.349 $ 176,966.02 * Agreement Period 10/1/2023 - 09/30/2028
Activity Description Hotel / Vendor Name Activity/AP Date TOT Period TOT Paid TOT Subsidy to Hotel
Operator
Revenue Recordation
Per True Up/Down
October thorugh Sept REMAINING BALANCE
AP Check Barstow Hospitality, LLC 9/27/2024 FY24-Q4 $ 120,000.00 $ 56,966.02 TOT Payment JE105024 Towne Place 10/24/2024 FY25-Q1 $ 69,278.98 $ 126,245.00 TOT Payment JE105025 Fairfield Inn 10/24/2024 FY25-Q1 $ 65,096.31 $ 191,341.31 AP Check Barstow Hospitality, LLC 11/8/2024 FY25-Q1 $ 120,000.00 $ 71,341.31 AP Check - Annual True Up Barstow Hospitality, LLC 11/8/2024 Oct 2023 - Sept 2024 $ 61,930.71 $ 9,410.60 Revenue Recordation Acct# 100.410.230.141 11/8/2024 Oct 2023 - Sept 2024 $ 9,410.60 $ - TOT Payment Towne Place 1/29/2025 FY25-Q2 $ 64,154.69 $ 64,154.69 TOT Payment Fairfield Inn 1/29/2025 FY25-Q2 $ 74,137.10 $ 138,291.79 AP CHECK Barstow Hospitality, LLC 2/27/2025 OCT 2024 - DEC 2024 $ 120,000.00 $ 18,291.79 $ 18,291.79
$ 18,291.79
$ 18,291.79
$ 18,291.79
TOTALS: $ 272,667.08 $ 421,930.71 $ 9,410.60 $ 18,291.79 Balance Acct# 100.120.349 $ -
$ 18,291.79
Periods Not Aligned with FY Annual Period 1 Annual Period 2 Annual Period 3 Annual Period 4 Annual Period 5 10/1/2023 - 09/30/2024 10/1/2024 - 09/30/2025 10/1/2025 - 09/30/2026 10/1/2026 - 09/30/2027 10/1/2027 - 09/30/2028 Received 489,410.60
Reimbursed 418,069.29
True Up At Year End (Nov) 61,930.71
Total Paid Per Agreement 480,000.00
Total Recorded TOT Revenue 9,410.60
FY 2024/2025
As per agreement, upon the Hotel Operator commencing the commercial operation of the project as a hotel.....(the "Total Reimbursement Amount"), to be paid on a monthly basis in the amount of $40,000.00 per month, for a 60 month period….to the Hotel Operator. The Monthly Reimbursement Amount shall be reduced in any month during the Reimbursement Term in which the TOT receipts are less than $40,000.00 by an equal amount to the difference between the monthly reimbursement an the TOT receipts for such month....the "Annualized Reimbursement" will equal $480,000 (if) the TOT receipts for each such period will exceed $480,000.....At the end of each 12 month period....a true up shall occur that will cause the annualized reimbursement for such period to equal $480,000.00. The parties acknowledg that if the TOT receipts do not meet their expectations during the reimbursement term, the total reimbursement amount may be less than $2,400,000.00.

Total Payments per
Agreement

10.e
Packet Pg. 123 Attachment: FY25 Q2 - Barstow Hospitality TOT Subsidy (5942 : Ratification of Accounts Payable Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maribel Hernandez
Travel
Doc ID: 5937

AGENDA ITEM
AGENDA MATTER:

APPROVAL FOR MAYOR SILVA TO TRAVEL TO THE CITY COUNTY 2025 CONFERENCE IN LAKE

ARROWHEAD, CA
EXECUTIVE SUMMARY:

It is requested that the City Council approve travel for Mayor Silva to attend the City County Conference in Lake Arrowhead, CA, May 08 - 09, 2025.

DISCUSSION:

San Bernardino County will host its annual City-County Conference on May 8-9, 2025, in Lake Arrowhead, California. This event offers city officials the opportunity to engage with county representatives, gain updates on issues impacting cities across the county, and learn about available resources. The conference also serves as a platform for cities to connect with one another, fostering meaningful dialogue around shared challenges and community concerns.

It is requested that the City Council approve travel for Mayor Silva. The estimated costs to attend are as follows:

Registrations $295.00
Travel/Transportation $110.00
Meals $150.00
Hotel $228.32
TOTAL $783.32
FISCAL IMPACT:

Funds are available in the FY 2024/25 budget from General Fund Account No. 100.110.110.03.301 RECOMMENDED ACTION:

Approve travel for Mayor Silva to attend the City-County Conference in Lake Arrowhead scheduled for May 08 - 09, 2025.
11 Packet Pg. 124
Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Manager Department
Maribel Hernandez
Community Promotion
Doc ID: 5933

AGENDA ITEM
AGENDA MATTER:

COMMUNITY PROMOTIONAL FUND APPLICATION FROM HIGH DESERT JUNIOR SHOOTERS EXECUTIVE SUMMARY:

High Desert Junior Shooters is asking for fee waiver for use of the Cora Harper Center to help offset the costs of its Sport Shooting Banquet to be held on May 17, 2025.

DISCUSSION:

High Desert Junior Shooters will be hosting a Sport Shooting Banquet on May 17, 2025, at the Cora Harper Center. The organization is asking for a financial assistance to help offset the costs of the event.

They are requesting a waiver of fees in the amount of $1,050 for use of the Cora Harper Center. The High Desert Junior Shooters have received a one-day ABC License to serve liquor at the event. The City's policy requires that when alcohol is served, armed security guards are required to be present. The High Desert Junior Shooters are requesting to forego the need to have security guards present at the event due to the additional costs.

Attached is the Community Promotional Fund Application along with supporting documents for Council review. Per the Community Promotional Fund Policy, the City will accept Community Promotional Fund applications during the course of each fiscal year until the contingency funding allocation has been exhausted.

FISCAL IMPACT:

Funding is available in GL account 102.150.542.07.769 for Measure Q Unplanned Events, as approved in the FY 24/25 budget.

RECOMMENDED ACTION:

Approve Community Promotional Fund of in-kind donation in the amount of $1,050 for waiver of fees for the use of the Cora Harper Center.
12 Packet Pg. 125

12.a
Packet Pg. 126 Attachment: High Desert Shooters (5933 : Community Promotional Fund Application from High Desert Junior Shooters.)

12.a
Packet Pg. 127 Attachment: High Desert Shooters (5933 : Community Promotional Fund Application from High Desert Junior Shooters.)

12.a
Packet Pg. 128 Attachment: High Desert Shooters (5933 : Community Promotional Fund Application from High Desert Junior Shooters.)

12.a
Packet Pg. 129 Attachment: High Desert Shooters (5933 : Community Promotional Fund Application from High Desert Junior Shooters.)

12.a
Packet Pg. 130 Attachment: High Desert Shooters (5933 : Community Promotional Fund Application from High Desert Junior Shooters.) Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maribel Hernandez
Appointment
Doc ID: 5934

AGENDA ITEM
AGENDA MATTER:

APPOINTMENT OF MEASURE Q RESIDENT OVERSIGHT COMMISSIONERS - AT-LARGE, DISTRICTS 2, 3, AND 4
EXECUTIVE SUMMARY:

The following seats are open for appointment: At-Large (due to resignation), District 2 (due to resignation), and Districts 3 and 4 (end of term).

At the November 3, 2024, Council Meeting, the City Council directed the City Clerk’s office to begin accepting applications with a deadline of December 16, 2024. Due to receiving only two applications, the deadline was extended to March 4, 2025.

DISCUSSION:

On February 4, 2019, City Council meeting, the Council adopted Ordinance 960-2019, adopting Barstow Municipal Code Chapter 2.26 (“Resident Oversight Commission”) of Title 2 (“Administration and Personnel”) to establish a Resident Oversight Commission to review and report on expenditures of the 1% Local Transactions and Use Tax.

At the November 18, 2019, City Council meeting, the Council adopted Ordinance No. 963-2019, adopting a new Chapter 2.26 (“Resident Oversight Commission”) of Title 2 (“Administration and Personnel”) to clarify term lengths for Resident Oversight Commissioners.

The following seats are open for appointment: At-Large (due to resignation), District 2 (due to resignation), and Districts 3 and 4 (end of term).

A total of seven applications were received:
 1 for District 1
 2 for District 2
 2 for District 3
13 Packet Pg. 131
 2 for District 4
Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
City Clerk / Records
Maribel Hernandez
Appointment
Doc ID: 5934

AGENDA ITEM
City Council Members have reviewed the applications and have submitted the following recommendations for appointments to the Resident Oversight Commission:
 District 2: Samantha Ryan
 District 3: Ben Rosenberg
 District 4: Council Member Williams, is requesting Council direction  At-Large: Sonia Compton - Reay
For reference, attached is Ordinance No. 963-2019.

FISCAL IMPACT:

There is no financial impact for this item.

RECOMMENDED ACTION:

City Council appoint the following individuals to the Resident Oversight Commission:

District 2
District 3
District 4
At-Large
Samantha Ryan
Ben Rosenberg
Council Member Williams, is requesting Council direction.

Sonia Compton - Reay
13 Packet Pg. 132

13.a
Packet Pg. 133 Attachment: Ordinance 963-2019 ROC with Clarified Term Limits (5934 : Appointment of Measure Q Resident Oversight Commission - At-Large,

13.a
Packet Pg. 134 Attachment: Ordinance 963-2019 ROC with Clarified Term Limits (5934 : Appointment of Measure Q Resident Oversight Commission - At-Large,

13.a
Packet Pg. 135 Attachment: Ordinance 963-2019 ROC with Clarified Term Limits (5934 : Appointment of Measure Q Resident Oversight Commission - At-Large, Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Finance
Sydnie Harris
Audit
Doc ID: 5943

AGENDA ITEM
AGENDA MATTER:

CITY OF BARSTOW ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2024
EXECUTIVE SUMMARY:

The City of Barstow's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2024, will be presented to the City Council by Brandon Young, Partner, from Lance, Soll and Lunghard, LLP.

DISCUSSION:

The City of Barstow's Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2024, is herewith presented for City Council's review, discussion, and consideration to receive and file. These financial statements have been audited by the independent public accounting firm of Lance, Soll and Lunghard, LLP. The ACFR has been reviewed by the Finance Committee at their meeting held on April 7, 2025, and the report has been recommended to the City Council for a receive and file action. The partner in charge of the audit engagement, Brandon Young, will present the financial statements to the City Council.

FISCAL IMPACT:

There is no financial impact for this agenda item.

RECOMMENDED ACTION:

Staff recommends the City Council take the following action:

1. Receive and file the City of Barstow's Annual Comprehensive Financial Report for the year ended June 30, 2024.
14 Packet Pg. 136

14.a
Packet Pg. 137 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) About the Cover
Barstow is a city in San Bernardino County, California, with a population of 25,415 as of 2020. It serves as a crossroads in the Inland Empire and is home to the Marine Carps Logistics Base. The city has historical roots dating back to Native American tribes and the 1700s missionary excursions. Barstow played a significant role in the mining history of the Mojave Desert and was a crucial stop an Routes 66 and 91.

This year the city has completed the construction of the North First Avenue Bridge which was originally around 1930. The new bridge enhances traffic safety, improves Americans with Disabilities Act (ADA) access, enhances pedestrian walkways, and re-establishes a safe connection between the residential north portion and the downtown business district of the City of Barstow.

14.a
Packet Pg. 138 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024

14.a
Packet Pg. 139 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.

14.a
Packet Pg. 140 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number

INTRODUCTORY SECTION
Letter of Transmittal ......................................................................................................................................... i Organizational Chart ....................................................................................................................................... v List of Elected and Appointed Officials .......................................................................................................... vi Certificate of Achievement for Excellence in Financial Reporting ................................................................ vii

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT ................................................................................................................ 1 MANAGEMENT'S DISCUSSION AND ANALYSIS ............................................................................................... 7

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:

Statement of Net Position ....................................................................................................................... 23 Statement of Activities ............................................................................................................................ 24 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet - Governmental Funds ............................................................................................. 30 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ................................................................................................ 33 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ............................................................................................... 34 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities ............................................................................................................... 36 Proprietary Fund Financial Statements:

Statement of Net Position - Proprietary Funds ................................................................................ 37 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds ...................................................................................................... 38 Statement of Cash Flows - Proprietary Funds ................................................................................. 39 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position - Fiduciary Funds ................................................................... 42 Statement of Changes in Fiduciary Net Position - Fiduciary Funds ................................................ 43 Notes to Basic Financial Statements ............................................................................................................ 49

14.a
Packet Pg. 141 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
Budgets and Budgetary Accounting:

Budget Control and Budgetary Accounting ............................................................................................ 95 Budgetary Comparison Schedules:

General Fund ................................................................................................................................... 96 Measure I Special Revenue Fund .................................................................................................... 97 Barstow Fire Protection District Special Revenue Fund .................................................................. 98 Grants Special Revenue Fund ......................................................................................................... 99 CalPERS Cost Sharing Plan:

Schedule of Proportionate Share of the Net Pension Liability ............................................................. 100 San Bernardino County Employees’ Retirement Association (SBCERA):

Schedule of Proportionate Share of the Net Pension Liability ............................................................. 102 OPEB Plan
City of Barstow Plan - Schedule of Changes in Net OPEB Liability and Related Ratios ..................... 104 Barstow Fire Protection District Plan - Schedule of Changes in the Net OPEB Liability and Related Ratios ......................................................................................................................... 106 Schedule of Plan Contributions ................................................................................................................... 108

SUPPLEMENTARY INFORMATION
Non-Major Governmental Funds:

Combining Balance Sheet .................................................................................................................... 112 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ........................................................................................................................... 116 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual:

Gas Tax .......................................................................................................................................... 120 Asset Seizure ................................................................................................................................. 121 Barstow Harvey House Foundation Services ................................................................................ 122 Public Safety Cops Program .......................................................................................................... 123 City Capital Projects ....................................................................................................................... 124 Debt Service ................................................................................................................................... 125 Custodial Funds:

Combining Statement of Fiduciary Fund Net Position .......................................................................... 128 Combining Statement of Changes in Fiduciary Net Position ............................................................... 129

14.a
Packet Pg. 142 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number

STATISTICAL SECTION (UNAUDITED)
Description of Statistical Section ................................................................................................................. 133 Net Position by Component – Last Ten Fiscal Years ................................................................................. 135 Changes in Net Position – Last Ten Fiscal Years ....................................................................................... 136 Fund Balances of Governmental Funds – Last Ten Fiscal Years .............................................................. 138 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ........................................... 139 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ........................................................................................................................... 140 Assessed Value and Estimated Actual Value of Taxable Property by Class – Last Ten Fiscal Years ........................................................................................................................... 141 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ........................................................ 142 Largest 2022-23 Local Secured Taxpayers ................................................................................................ 143 Principal Property Tax-Payers – Current Year and Nine Years Ago .......................................................... 144 Property Tax Levies and Collections – Last Ten Fiscal Years.................................................................... 145 Top 25 Sales Tax Producers 2023 ............................................................................................................. 146 Top 25 Sales Tax Producers 2014 ............................................................................................................. 147 Taxable Sales by Category ......................................................................................................................... 148 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years .................................................................... 149 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years. ...................................................... 150 Direct and Overlapping Governmental Activities Debt ................................................................................ 151 Legal Debt Margin Information – Last Ten Fiscal Years ............................................................................. 152 Pledged Revenue Coverage – Last Ten Fiscal Years ................................................................................ 153 Demographic and Economic Statistics – Last Ten Calendar Years ........................................................... 154 Principal Employers .................................................................................................................................... 155 Full-Time and Part-Time City Employees by Function – Last Ten Fiscal Years ......................................... 156 Operating Indicators by Function – Last Ten Fiscal Years ......................................................................... 157 Capital Asset Statistics by Function – Last Ten Fiscal Years ..................................................................... 158

14.a
Packet Pg. 143 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.

14.a
Packet Pg. 144 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) March 31, 2025
For the Citizens of the City of Barstow,
Honorable Mayor and City Council
City of Barstow
It is our pleasure to submit the Annual Comprehensive Financial Report (ACFR) for the City of Barstow. State law requires that all general-purpose local governments publish each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue the Annual Comprehensive Financial Report of the City of Barstow for the fiscal year ended June 30, 2024.

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

The City of Barstow’s financial statements have been audited by LSL, LLP, a firm of licensed certified public accountants. The independent auditors have issued an unmodified opinion and have concluded that the City’s financial statements for the fiscal year ended June 30, 2024, are fairly presented in conformity with generally accepted accounting principles. The independent auditors’ report is presented as the first component of the financial section of this report. GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Barstow’s MD&A can be found immediately following the report of the independent auditors.

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

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

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

14.a
Packet Pg. 145 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) The City is served by private water companies. However, sewerage services are provided by the City of Barstow.

Additionally, the Barstow Unified School District is a separate entity and, accordingly, not included in this report.

History of the City
The City of Barstow is a General Law Council/Manager municipality incorporated in 1947. It is located in the northern part of the County of San Bernardino, approximately 114 miles northeast of Los Angeles, and approximately 70 miles north of the City of San Bernardino. The City boundary encompasses approximately 40 square miles and serves a population of over 24,000. The City prides itself as the “Crossroads of Opportunity” at the juncture of the I-40 and I-15 freeways. Situated midway between Los Angeles and Las Vegas, Barstow caters to the needs of approximately 55 million travelers passing through the City annually.

The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney. The Council is elected on a non-partisan basis.

Council members serve four-year terms and elections are staggered every two years. The mayor is elected to serve a four-year term. The mayor is elected at large while the council members are elected by districts.

The City Manager is responsible for carrying out the policies and ordinances of the governing body, and for overseeing the day-to-day operations of the City government working with the directors and managers of various City departments.

The City Manager administers the Annual Operating and Capital Improvement Budget and maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the appropriated budget approved by the City’s governing body. Activities of the general fund, special revenue funds, enterprise funds, debt service fund and capital projects funds are included in the annual appropriated budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the individual fund level. Appropriations lapse at year end. However, encumbrances and project appropriations generally are re-appropriated as part of the following fiscal year’s operating budget.

ECONOMIC CONDITION AND OUTLOOK
From a historical perspective, growth in the City of Barstow has proceeded at a fairly slow, but steady pace. Major industries located within the city’s boundaries, or in close proximity, included major military installations with both military and civilian personnel, national defense contractors, transportation and rail firms, as well as numerous educational and financial institutions. The most current population figures show San Bernardino County has increased its population by 0.42% from January 1, 2023 to January 1, 2024. The population for the City of Barstow had a slight decrease of 0.34% according to the California Department of Finance. The unemployment rate as of June, 2024, for the City is 5.2% which is an increase from 4.6% in June, 2023. The prior fiscal year still reflected some impacts on the City from the COVID-19 pandemic. Staff continues to pursue economic development in areas of the local economy that will provide job creation and increased opportunities for City residents.

Sales tax revenue, excluding Measure Q, a major contributor to the City’s revenues, decreased from $8.59 million in fiscal year 2023 to $8.35 million in fiscal year 2024. The City’s transient occupancy tax, also a major contributor, experienced a decrease this fiscal as well. TOT revenues for fiscal year 2024 were $4.0 million, down from $4.6 million in fiscal year 2023. City management and staff continue to monitor the City’s revenues will keep Council informed of any changes as they occur throughout the next fiscal year. ii

14.a
Packet Pg. 146 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) MAJOR ACTIVITY IN THE CITY:

Major development activities are underway in the City consistent with the City’s General Plan and Council’s vision and direction to improve and upgrade infrastructure, public services, and promote economic growth and development. Some of these development activities include:
 The Marriott hotel project in the Lenwood area of Barstow along the freeway finally complete and opened for business in the fall of 2023. The project includes two hotels totaling 181 rooms using an innovative shared footprint design. The two hotels are a Fairfield Inn (short term stay) and a Towne Place Suites (long term stay). The hotels are located close to the Outlets at Barstow and conservatively will add over $500 thousand annually in new revenues to the City’s General Fund.  The City has entered into four Inter Governmental Service Agreements (IGSCs) with Fort Irwin (Army) that are expected to add over $800,000 annually in new revenues to the City’s General Fund. The IGSCs cover base operations, refuse collections, and animal services among other services.  The City created a “green zone” and have approved six applications for commercial retail operations, with two in operation. In addition, twenty-three applications for manufacturing and distribution have been approved by the City Council. To date, 7 manufacturing operators have opened in the City. The City will receive regulatory fees plus 3% of gross sales (above the City’s existing 2%) for commercial retail operations and $5 per square foot for manufacturing operations annually per approved development agreements. Annual revenues received pursuant to approved development agreements are expected to be in excess of $1 million annually once all approved businesses are operating.  The City continued its efforts to improve infrastructure in fiscal year 2024. The major infrastructure projects are pavement preservation, the First Avenue Bridge over the BNSF Classification Yard project, and the First Avenue Bridge over the Mojave River project.
 The City successfully passed a local general sales tax ballot measure (Measure Q) on November 6, 2018.

Income from the new general sales tax measure began to be collected on April 1, 2019. The City collected over $9.9 million from the sales tax measure in fiscal year 2024.

LONG-TERM FINANCIAL PLANNING
The City continues to maintain a Council mandated reserve of 20% Working Capital and 5% for emergencies. The Fiscal Year 2024-25 Budget falls within the policy guidelines set by the City Council for budgetary and planning purposes. The City’s financial condition is continuously being monitored and has improved due to the passage of the Measure Q Local Sales Tax, a 1% general tax available to fund senior and youth recreation programs; assist with maintaining roads and parks; and improve police and fire services. Periodically, interim financial reports are presented to City Council regarding the budgetary performance of all major funds. By closely monitoring revenues, expenditures, and financial trends, the City has been able to successfully manage economic downturns, thus reducing the impact on City services. Current economic factors and potential future economic impacts continue to be carefully monitored and tracked by staff.

AWARDS AND ACKNOWLEDGEMENTS
Awards
The City’s Annual Comprehensive Financial Report for the year ended, June 30, 2024, was prepared utilizing best practices and in conformity with the awards program criteria for the Certificate of Achievement for Excellence in Financial Reporting as promulgated by the Government Finance Officer’s Association of the United States and Canada (GFOA). The Certificate of Achievement is the highest form of recognition for excellence in state and local government financial reporting. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. iii

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Packet Pg. 147 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report for the year ended, June 30, 2024, conforms to the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for the certificate.

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

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

Sincerely,
Sydnie Harris
Finance Director
iv

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Packet Pg. 148 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) City of Barstow

ORGANIZATIONAL CHART
Fiscal Year 2023-2024

CITY CLERK

CITIZENS OF BARSTOW
CITY

TREASURER CITY MANAGER

ASSISTANT

CITY MANAGER

COMMUNITY

DEVELOPMENT
Building

ADMINISTRATIVE

SERVICES

POLICE DEPARTMENT CITY CLERK SERVICES

COMMUNITY

DEVELOPMENT
Planning/Engineering
FIRE

DEPARTMENT

COMMUNITY

SERVICES

COMMUNITY

SERVICES
Parks

ENVIRONMENTAL

SERVICES
Solid Waste
Waste Water

FINANCE
PUBLIC

INFORMATION

ECONOMIC

DEVELOPMENT

CITY ATTORNEY

CITY COUNCIL

COMMITTEES &

COMMISSIONS
DISTRICT 1
v

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Packet Pg. 149 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) City of Barstow
List of Elected and Appointed Officials
June 30, 2024
Elected Officials
Mayor Dr. Paul Anthony Courtney
Mayor Pro Tem James M. Noble
Council Member Barbara Mae Rose
Council Member Marilyn Dyer Kruse
Council Member Carmen Hernandez
City Treasurer Michael J. Lewis
City Clerk Andrea Flores
Appointed Officials
Interim City Manager/Public Safety Dir./
Chief of Police Andrew Espinoza, Jr.

Finance Director Sydnie Harris
City Attorney Matthew Summers
Fire Chief Vacant
vi

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Packet Pg. 150 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Barstow
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
vii

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Packet Pg. 154 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
City of Barstow, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Barstow, California (the “City”), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’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, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof, as listed in the table of contents, 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 City 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.

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.

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 City’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.

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Packet Pg. 155 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) To the Honorable Mayor and Members of the City Council
City of Barstow, California
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:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’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 management’s discussion and analysis, budgetary comparison schedules for the General Fund and major special revenue funds, and the required pension and other postemployment benefits schedules, as listed on the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 14.a
Packet Pg. 156 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) To the Honorable Mayor and Members of the City Council
City of Barstow, California
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual fund financial statements and schedules (supplementary information) are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

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

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

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

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

Irvine, California
March 31, 2025
3 14.a
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Packet Pg. 158 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 0$1$*(0(17¶6',6&866,21
$1'$1$/<6,6
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Packet Pg. 160 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
As management of the City of Barstow (the “City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2024. It is designed to:
• Highlight significant financial issues
• Provide an overview of the City’s financial activity
• Discuss changes in the City’s financial position
• Explain any material deviations from the approved budget • Identify individual fund issues
We encourage readers to consider the information presented here in conjunction with the additional information that we have furnished in our letter of transmittal, which can be found on pages i - iv of this report.

FINANCIAL HIGHLIGHTS
• The governmental program and general revenues were $50.5 million. • The cost of governmental activities was $48.3 million. • The business-type activities program and general revenues were $13.2 million. • The cost of business-type activities was $10.2 million. • The General Fund ended the fiscal year with a fund balance of $29.6 million, with a reported net increase in fund balance of $779,445.
• For the General Fund, actual revenues exceeded the budgeted revenue estimates by $1.6 million and actual expenditures exceeded the final amended budget by $260 thousand. • The Measure I Special Revenue Fund, a major governmental fund, ended the fiscal year with a fund balance of $500,493, an increase of $146,684 from the prior fiscal year. • The Barstow Fire Protection District ended the fiscal year with a fund deficit of $2.5 million, a deficit reduction of $1,156,707 from the prior fiscal year.
• Total Other Governmental Funds had a combined fund increase of $1.4 million.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City of Barstow’s basic financial statements, which are comprised of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances in a manner similar to a private-sector business.

The statement of net position presents information on all of the City’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus revenues are reported in the statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
7 14.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, public works, recreation and community development. The business-type activities of the City include wastewater reclamation and solid waste disposal.

The government-wide financial statements include not only the City itself, (known as the primary government), but also its legally separate component units. The Odessa Water District, the Barstow Fire Protection District, the Barstow Harvey House Foundation and the Barstow Community Services Foundation all function, for all practical purposes, as part of the City of Barstow, and therefore, have been included (blended) as an integral part of the primary government.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City are divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City of Barstow maintains fourteen individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Measure I special revenue fund, Barstow Fire Protection District special revenue, and Grants special revenue funds, which are considered to be major funds. Data from the other nine governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements as supplementary information. The non-major revenue funds are the special revenue funds. They are Gas Tax, Asset Seizure, Barstow Harvey House Foundation, Redevelopment Housing Successor Fund, Barstow Community Services Foundation, the Local Transportation Fund, the Flood Control Fund and the Capital Projects Fund.

The City adopted a single year appropriations budget for its governmental and proprietary funds in fiscal year 2025.

A budgetary comparison has been provided for the general fund on page 95.

The basic governmental fund financial statements can be found on pages 23-36 of this report.

Proprietary funds
The City maintains two proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its wastewater reclamation and solid waste disposal.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the major enterprise funds. The basic proprietary fund financial statements can be found on pages 37-39 of this report. 8 14.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
Fiduciary funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources for those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is like that used for proprietary funds. The City maintains seven fiduciary funds to account for the receipts and disbursements of special assessments. The City also has one private purpose trust fund to account for redevelopment successor agency activity. Fiduciary fund statements are located on page 42-43 of this report.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Included in this section is Note 15, which summarizes the activity related to Measure Q, the 1% general transaction tax approved by voters on November 6, 2018. The notes to the financial statements are located on pages 49-91 of this report.

Other Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s budgetary information and compliance for the General Fund, Measure I special revenue fund, the Barstow Fire Protection District special revenue fund and Grants special revenue fund. This section also includes information regarding the Defined Benefit Pension Plan, which includes the California Public Employees’ Retirement System (CALPERS) and the San Bernardino County Employees’ Retirement Association (SBCERA) Plan. The schedule of funding progress, which presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for the benefits, is also presented as required supplementary information. Required supplementary information can be found on page 95-109 of this report.

Supplementary information for the non-major governmental funds, such as Gas Tax special revenue fund, Grants, Asset Seizure, Barstow Harvey House Foundation, Redevelopment Housing Successor, Barstow Community Services Foundation, Local Transportation Fund and Flood Control special revenue funds, as well as the Capital Projects fund are located on page 114-127 of this report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
Net position over time may serve as a useful indicator of a government’s financial position. In the case of the City, assets exceeded liabilities by $65.9 million at the close of the fiscal year, an increase of 3.1% from the previous year.

Capital assets (e.g., land, buildings, machinery, and equipment) less any related debt used to acquire those assets comprises $83.0 million of the City’s Net Position. Total Assets and Deferred Outflows equaled $177.7 million. Total Liabilities and Deferred Inflows equaled $111.8 million. Total net position from Governmental Activities equaled $44.3 million or 67.2% and Business-Type Activities equaled 21.6 million or 32.7% of the $65.9 million total. 9 14.a
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
Invested in Capital
Assets, Net of Related
Debt

74.0%
Public Safety

0.2%
Parks & Recreation

0.0%
Capital Projects

0.9%
Low & Mod Income

0.4%
Streets & Highways
Debt Service 4.0%

0.0%
Unrestricted
-20.6%
Other Purposes

0.0%
City of Barstow Net Position
2024 2023 2024 2023 2024 2023
Current and other assets $ 43,103,205 $ 37,908,438 $ 4,994,758 $ 3,405,047 $ 48,097,963 $ 41,313,485 Capital & intangible assets $ 86,411,299 $ 85,981,664 23,869,138 24,064,693 110,280,437 110,046,357 Total Assets $ 129,514,504 $ 123,890,102 $ 28,863,896 $ 27,469,740 $ 158,378,400 $ 151,359,842 Def. outflow s of resources - pens. $ 16,510,515 $ 25,518,141 $ 364,452 $ 1,454,507 $ 16,874,967 $ 26,972,648 Def. outflow s of resources - OPEB 2,460,726 3,077,783 - - 2,460,726 3,077,783 Total deferred outflow s $ 18,971,241 $ 28,595,924 $ 364,452 $ 1,454,507 $ 19,335,693 $ 30,050,431 Current liabilities $ 8,673,406 $ 7,068,709 $ 1,065,352 $ 817,497 $ 9,738,758 $ 7,886,206 Long-term liabilities 73,265,184 77,697,696 6,321,184 7,197,219 79,586,368 84,894,915 Total Liabilities $ 81,938,590 $ 84,766,405 $ 7,386,536 $ 8,014,716 $ 89,325,126 $ 92,781,121 Deferred inflow s - pension $ 10,921,023 $ 16,306,278 $ 260,658 $ 980,615 $ 11,181,681 $ 17,286,893 Deferred inflow s - OPEB 10,965,248 7,005,259 - - 10,965,248 7,005,259 Deferred inflow s - leases 311,915 425,595 - - 311,915 425,595 Total deferred inflow s $ 22,198,186 $ 23,737,132 $ 260,658 $ 980,615 $ 22,458,844 $ 24,717,747 Net Position:

Net investment in capital assets $ 59,172,179 $ 84,150,615 $ 23,820,713 $ 23,997,654 $ 82,992,892 $ 108,148,269 Restricted 6,077,215 4,485,011 - - 6,077,215 4,485,011
Unrestricted (20,900,425) (44,653,137) (2,239,559) (4,068,738) (23,139,984) (48,721,875) Total net position $ 44,348,969 $ 43,982,489 $ 21,581,154 $ 19,928,916 $ 65,930,123 $ 63,911,405 Governmental Activities
Net Position (Summarized)
As of June 30, 2024 and 2023
Business-Type Activities Total
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
As shown in the total column for 2024 in the chart above (City of Barstow Net Position), a portion of the City’s net position, $6.1 million, represents resources that are subject to restrictions on how they may be used. This restricted amount is primarily comprised of $4.4 million restricted for Streets and Highways, $966 thousand restricted for capital projects, and $463 thousand restricted for low and moderate income projects.

The City of Barstow’s overall net position increased by $2.5 million from the prior year. The reasons for this overall increase are discussed in the following sections for governmental activities (an increase of $955 thousand) and business-type activities (an increase of $1.7 million).

Governmental Activities
Governmental activities net position increased by $955 thousand for fiscal year 2024 as shown in the chart above and the chart on page 10. This net increase primarily resulted from increases in the City’s total assets of $5.2 million plus $9.6 million in decreases in deferred outflows plus $2.8 million for decreases in total liabilities and $1.5 million for deferred outflows. More information about governmental activities are reflected in the charts and graphs on the following pages.
2024 2023 2024 2023 2024 2023
Revenues:

Program Revenues:

Charges for services $ 3,837,370 $ 2,556,970 $ 13,132,465 $ 11,801,262 $ 16,969,835 $ 14,358,232 Operating contributions and grants 634,025 1,152,051 - 634,025 - 1,152,051 Capital contributions and grants 5,288,068 9,095,030 - 5,288,068 - 9,095,030 General Revenues:

Property taxes 12,613,212 11,492,487 - 12,613,212 - 11,492,487 Transient occupancy taxes 3,962,337 4,591,458 3,962,337 4,591,458 Sales taxes 18,219,191 18,807,640 - 18,219,191 - 18,807,640 Franchise taxes 1,421,689 1,329,910 - 1,421,689 - 1,329,910 Business license taxes 266,660 228,630 266,660 228,630
Other taxes 68,629 87,730 - - 68,629 87,730
Use of money and property 1,050,239 375,413 86,329 28,614 1,136,568 404,027 Other revenues 467,422 677,529 38,407 63,818 505,829 741,347 Gain (loss) on disp. of capital assets - - - - (54,873) - Transfers between funds 1,440,393 3,609,129 (1,440,393) (3,609,129) - - Total Revenues 49,269,235 54,003,977 11,816,808 8,284,565 61,031,170 62,288,542 Expenses:

General government 7,434,116 11,864,158 - 7,434,116 - 11,864,158 Public safety 25,168,097 19,309,981 - 25,168,097 - 19,309,981 Community development 3,704,614 3,692,053 - 3,704,614 - 3,692,053 Recreation 1,948,867 1,767,910 - 1,948,867 - 1,767,910
Public works 7,651,476 10,395,467 - 7,651,476 - 10,395,467 Interest on long-term debt 2,406,835 2,002,105 - 2,406,835 - 2,002,105 Wastewater Reclamation - 3,687,095 - 2,529,653 3,687,095 2,529,653 Solid Waste Disposal - 6,477,475 - 5,562,295 6,477,475 5,562,295 Total Expenses 48,314,005 49,031,674 10,164,570 8,091,948 58,478,575 57,123,622 Change in Net Position 955,230 4,972,303 1,652,238 192,617 2,552,595 5,164,920 Net position, beginning of year 43,393,739 39,010,186 19,928,916 19,736,299 63,322,655 58,746,485 Net postion, end of year $ 44,348,969 $ 43,982,489 $ 21,581,154 $ 19,928,916 $ 65,875,250 $ 63,911,405 Governmental Activities Business-Type Activities Total
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
Governmental Activities
Governmental Activities - Expenses and Program Revenues for FY 2023/24 Governmental Activities - Revenues by Source
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
20,000,000
22,000,000
General
Government
Public Safety Recreation Community
Development
Public Works Interest & Longterm Debt
Expenses Revenues
Sales & Use Tax
38%
Capital Grants &
Contributions
11%
Operating Grants
1%
Other Taxes
6%
Charges for
Service
8%
Other Revenue
1%
Transient
Occupancy …
Property Tax
27%
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
Business-type Activities
Business-type activities increased net position by $1.7 million as shown in the chart on page 10. The increase is directly a result of the reduction of the solid waste hauler rate subsidy. To stabilize Solid Waste’s financial condition, the City Council approved the elimination of the subsidy over a 3 year period which ended during FY2022. Also, the State of California, as outlined in Senate Bill 1383, mandated changes to organics recycling programs. The City implemented a rate increase for waste services to account for costs of the expanded organics recycling services mandated by the State.

The chart below illustrates business-type expenses and revenues. The second chart on the following page shows Business-type revenues by source.

Business-Type Activities - Expenses and Program Revenues -
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
Wastewater Solid Waste
Expenses Revenues
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CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
Business-Type Activities - Revenues by Source
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $30.9 million, an increase of $6.3 million or 25.7% when compared to the fund balances of the prior year. In fiscal year 2024, total governmental funds revenues exceeded expenditures by $4.1 million. Further analysis discusses the underlying changes in the major government funds with major changes:

General Fund- During fiscal year 2024, there was an increase in fund balance of $779 thousand from the previous year. These increases were primarily from a slight increase in charges for services. Expenditures were slightly increase from prior year primarily due to inflationary measures impacting cost for goods.

Measure I- The net change in fund balance was an increase of $146.6 thousand.

Barstow Fire Protection District- The net change in fund balance was an increase of $1.2 million. This increase in fund balance reduced the accumulated fund deficit to $2.5 million. The deficit relates to an interfund operating loan from the General Fund to the BFPD. A plan of repayment has been adopted including annual payments of $500 thousand which may be amended from time to time as warranted. Total revenues for the District, excluding transfers, increased by $195 thousand while total expenditures increased by $86.5 thousand. Expenditures included additional retirement contributions to pre-fund unfunded actuarially-accrued liabilities.

Operating
Grants &
Contributions
0%
Capital
Grants &
Contributions
0%
Charges for
Services -
Wastewater
43%
Charges for
Services -
Solid Waste
57%
14 14.a
Packet Pg. 168 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
The non-spendable portion of total governmental funds fund balances is $5.8 million. The City’s non-spendable fund balances are prepaid amounts that pertain to another accounting period, inventories, assets that are not in cash form and deposits that are liabilities. As of June 30, 2024, the major amounts designated as non-spendable were loans from the following funds:
• $1.7 million due from the Measure I Special Revenue Fund • $3.8 million Barstow Fire Protection District loan
Other non-spendable items included deposits and prepaids.

Restricted funds constitute $6.0 million of the total government funds fund balance. • More than one half ($3.8 million) of the restricted funds are restricted for Streets & Highway uses. • $1.2 million of the restricted funds are restricted for various Capital Projects. • Low and Moderate Income Housing funds constitute $464 thousand of the restricted fund balance.

Assigned fund balance accounts for $6.1 million of fund balance and is comprised of working capital ($4.9 million) and emergency reserves ($1.2 million).

Unassigned fund balance in the General Fund constitutes approximately $22.6 million as of the end of the fiscal year which is available for spending at the government’s discretion. Of this amount, $4.75 million offsets accumulated deficits for all other governmental funds leaving $17.9 million remaining as unassigned fund balance as of the fiscal year end.

More details about the fund balance for governmental funds can be found on page 30.

Proprietary Funds
At year-end, the total net position of all proprietary funds was $21.6 million, which was an increase of $1.7 million or 8.5% over the previous fiscal year. Details for the change are discussed below. • The Wastewater Fund net position increased by $894 thousand (4.8%) during the fiscal year. The increase is primarily due to the increased monitoring of industrial discharge flow and rate increases due to inflationary cost pressures.
• The Solid Waste Fund had a change in net position of $758 thousand (53.8%) This change was primarily due to a decrease in the hauler subsidy and rate increases due to inflationary cost pressures.

Additional information can be found on pages 37-39 of this report.

GENERAL FUND BUDGETARY HIGHLIGHTS
The fiscal 2024 year-end actual revenues of $35.5 million exceeded budgeted estimated revenues by approximately $4.2 million after adjusting for one-time expenditures. That is an increase of in revenues of $1.2 million from prior fiscal year. Primarily, the City’s charges for services slightly increased from prior year.

Actual total General Fund revenues had a positive or favorable variance in the amount of $1.6 million or 4.6% when in comparison to the fiscal year budget. The total General Fund expenditures did not have a favorable variance and ended in a negative position of $260 thousand, however, this can be attributed to the decrease of the expenditure budget of $29 million at mid-year but inflating costs occurring towards the end of the fiscal year. Budget cuts at mid-year were due to the large number of vacancies within the General Fund positions, specifically Public Safety, which went unfilled through a majority of the fiscal year. 15 14.a
Packet Pg. 169 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024

CAPITAL ASSET AND DEBT ADMINISTRATION
The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2024, amounts to $110.3 million (net of accumulated depreciation). This investment in capital assets includes land, building and system improvements, machinery and equipment and park facilities. The total change in the City’s investment in capital assets for the current fiscal year, when compared to the previous year’s capital assets, was an increase of 2.1% or $236 thousand. Changes from the prior year are discussed below and the City of Barstow’s Capital Assets chart on the next page. The analysis is detailed below:

Increases in Capital Assets for Governmental Activities & Decreases in Business-type Activities:

Governmental Activities had a net increase in capital assets of $432 thousand from the previous fiscal year due mainly to the following: a net increase in Work in Progress of $3.2 million; a net decrease of $2.6 million in Infrastructure, a decrease of $207 thousand for Buildings & Improvements, and a net decrease in Machinery & Equipment of $236 thousand.

Business-type Activities had an overall decrease of $196 thousand from fiscal year 2023. This decrease was primarily due to a $3.6 million decrease in Work in Progress and a $3.1 million increase in Infrastructure from the prior fiscal year.

City of Barstow’s Capital Assets
(Net of Depreciation)
Additional information on the City’s capital assets can be found in Note 5 of the “Notes to Basic Financial Statements” on page 61 &62 of this report.

Long-term Debt
At the end of the current fiscal year, the City of Barstow had total debt outstanding of $39.3 million. Of this debt amount, governmental activities accounts for $33.7 million, and $5.5 million is related to business-type activities.

The City has no general obligation bonded debt or tax allocation bonded debt outstanding. 2024 2023 2024 2023 2024 2023
Land & Intangible Assets $ 9,784,135 $ 9,784,135 $ 1,657,637 $ 1,657,637 $ 11,441,772 $ 11,441,772 Work in progress 20,821,690 17,659,882 - 3,607,950 $ 20,821,690 $ 21,267,832 Buildings & Improvements 9,109,526 9,316,468 74,824 77,722 $ 9,184,350 $ 9,394,190 Machinery and equipment 2,634,987 2,870,754 1,781,859 1,399,014 $ 4,416,846 $ 4,269,768 Right to Use - Leased Equipment 1,029,730 694,371 47,762 67,151 $ 1,077,492 $ 761,522 Infrastructure 43,031,231 45,654,054 20,307,056 17,255,219 $ 63,338,287 $ 62,909,273 Total $ 86,411,299 $ 85,979,664 $ 23,869,138 $ 24,064,693 $ 110,280,437 $ 110,044,357 Governmental Activities Business-Type Activities Total
16 14.a
Packet Pg. 170 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
City of Barstow’s Outstanding Debt
In total, debt decreased by $632 thousand. This decrease was due to the timely payment of the Pension Obligation Bonds ($18 million) and Lease Revenue Bonds ($7.2 million) during the fiscal year. These bonds were issued to pre-fund the Unfunded Actuarially-accrued Liabilities (UAL) within the pension funds for the City and Fire District.

With respect to other outstanding debts, although the City actively works to reduce claims and judgements with professional risk managers, Claims & Judgments increased by $1.1 million during the fiscal year. Also, debt for compensated absences increased by $130 thousand and pollution remediation expenses in the Soapmine Road area reduced the related liability by $18 thousand.

Additional information on the City’s long-term debt can be found in Note 6 on page 63 to 64 of this report.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES
The economy continues to be at the forefront of management’s consideration in leading and providing services for the residents of the City of Barstow. The management team continuously takes the necessary steps required to address the needs of its residents for the short-term and the long-term, focusing on needed infrastructure improvements, community services including recreation and activities for all ages, business and economic development, and planning for long-term growth in conjunction with the City Council.

The construction of a Marriott hotel project in the Lenwood area of Barstow along the freeway was opened for business in the 2024 fiscal year. The project includes two hotels totaling 181 rooms using an innovative shared footprint design. The two hotels are a Fairfield Inn (short term stay) and a Towne Place Suites (long term stay) and are located close to the Outlet mall. They are estimated to bring an additional $500 thousand annually in new revenues to the City’s General Fund.

The City has approved creation of a “green zone” within a commercial and industrial area of the City. Based upon a Cannabis fee study completed for the City, expected new revenues during the next fiscal year may amount to approximately $1 to $2 million in new revenue. After approval, the City will receive over $70,000 annually in regulatory fees plus 3% of gross sales (above the City’s existing 2% sales tax) for each approved development agreement. To date, four Cannabis retailers have been fully approved. Two of those retailers are now in operation.

Burlington Northern Sante Fe railroad (BNSF) has recently announced investment of $2 billion in the City and immediately surrounding area to construct an in-land port. This new intermodal hub is anticipated to create 20,000 direct and indirect jobs in the City. This project will create significant future positive impacts both in quality of life and new revenue as well as additional service demands and significant growth. Currently, it is anticipated that this project will be completed in the spring of 2027. The City’s executive management team continues its commitment to improving the infrastructure for its residents. This is evidenced by the continued projects such as:

First Avenue Bridge over Burlington Northern Santa Fe (BNSF), the North First Avenue Bridge over the Mojave River, and West Section 7.
2024 2023 2024 2023 Total 2024 Total 2023
Lease Revenue Bonds $ 7,207,778 $ 7,656,492 $ - $ - $ 7,207,778 $ 7,656,492 Pension Obligation Bonds 17,995,000 $ $ 19,150,000 $ - $ - $ 17,995,000 $ 19,150,000 Loans Payable 999,064 1,139,210 - 47,057 999,064 $ 1,186,267 Pollution Remediation Liability - 5,407,013 - 5,425,233 5,407,013 $ 5,425,233 Claims & Judgments Payable 5,811,711 4,759,275 - - 5,811,711 $ 4,759,275 Compensated Absences 1,726,852 1,596,868 132,102 137,449 1,858,954 $ 1,734,317 Total $ 33,740,405 $ 34,301,845 $ 5,539,115 $ 5,609,739 $ 39,279,520 $ 39,911,584 Governmental Activities Business-Type Activities Total
17 14.a
Packet Pg. 171 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Management’s Discussion and Analysis
June 30, 2024
The unemployment rate for the City of Barstow as of June, 2024 was 5.2%. This represents an increase of

8.0% from the June, 2023 rate of 4.6%. The City’s Economic Development team is actively working to assist local businesses to identify and development new business opportunities in the community. The City also demonstrates its “pro-business” outlook by its willingness to work with prospective employers and new businesses interested in locating in Barstow.

REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Finance Director, 220 E. Mountain View Street, Suite A, Barstow, California 92311.
18 14.a
Packet Pg. 172 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) *(1(5$/385326(
),1$1&,$/67$7(0(176
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Packet Pg. 173 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
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Packet Pg. 174 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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Packet Pg. 176 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Net Position
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 29,004,869 $ 3,722,015 $ 32,726,884 Receivables (net of uncollectibles):

Accounts 12,723,568 1,251,441 13,975,009
Taxes 60,574 - 60,574
Accrued interest 182,433 20,131 202,564
Leases 325,527 - 325,527
Deposits 123,593 - 123,593
Inventories 47,592 - 47,592
Prepaid costs 635,049 1,171 636,220
Capital assets (not being depreciated) 30,605,825 1,657,637 32,263,462 Capital assets (net of accumulated depreciation/amortization) 55,805,474 22,211,501 78,016,975 Total assets 129,514,504 28,863,896 158,378,400

DEFERRED OUTFLOWS OF RESOURCES
Pension-related 16,510,515 364,452 16,874,967
OPEB-related 2,460,726 - 2,460,726
Total deferred outflows of resources 18,971,241 364,452 19,335,693

LIABILITIES
Accounts payable 6,521,249 849,418 7,370,667
Due to other governments 110,209 - 110,209
Accrued liabilities 1,247,522 61,720 1,309,242
Accrued interest 107,396 - 107,396
Deposits payable 309,082 74,952 384,034
Unearned revenue 317,416 - 317,416
Retentions payable 60,532 - 60,532
Noncurrent liabilities:

Due within one year: bonds, leases, subscriptions, claims, and compensated absences 4,115,994 69,067 4,185,061
Pollution remediation liability - 51,000 51,000
Due in more than one year:

Net pension liability 25,187,199 812,906 26,000,105
Net OPEB liability 13,300,302 - 13,300,302
Bonds, leases, subscriptions, claims, and
compensated absences 30,661,689 111,460 30,773,149
Pollution remediation liability - 5,356,013 5,356,013
Total liabilities 81,938,590 7,386,536 89,325,126

DEFERRED INFLOWS OF RESOURCES
Pension-related 10,921,023 260,658 11,181,681
OPEB-related 10,965,248 - 10,965,248
Lease-related 311,915 - 311,915
Total deferred inflows of resources 22,198,186 260,658 22,458,844

NET POSITION
Net investment in capital assets 59,172,179 23,820,713 82,992,892 Restricted:

Public safety 196,498 - 196,498
Parks and recreation 1,787 - 1,787
Capital projects 966,601 - 966,601
Debt service 2,380 - 2,380
Low and Moderate Income 463,665 - 463,665
Streets and highways 4,435,316 - 4,435,316
Other purposes 10,968 - 10,968
Unrestricted (20,900,425) (2,239,559) (23,139,984)
Total net position $ 44,348,969 $ 21,581,154 $ 65,930,123 June 30, 2024
Primary Government
See Notes to Financial Statements.
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Packet Pg. 177 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2024
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs:

Primary government:

Governmental activities:

General government $ 7,434,116 $ 1,090,678 $ 31,238 $ - Public safety 25,168,097 2,173,997 433,732 656
Development services 3,704,614 466,677 164,515 149,725
Community services 1,948,867 102,290 - 7,062
Public works 7,651,476 3,728 4,540 5,130,625
Interest on long-term debt 2,406,835 - - -
Total governmental activities 48,314,005 3,837,370 634,025 5,288,068 Business-type activities:

Wastewater Reclamation 3,687,095 5,640,331 - -
Solid Waste Disposal 6,477,475 7,492,134 - -
Total business-type activities 10,164,570 13,132,465 - - Total primary government $ 58,478,575 $ 16,969,835 $ 634,025 $ 5,288,068 General revenues and transfers:

General revenues:

Property taxes
Sales taxes
Transient occupancy taxes
Franchise taxes
Business licenses taxes
Other taxes
Use of money and property
Other
Transfers
Total general revenues and transfers
Change in net position
Net position-beginning
Net position-ending
Program Revenues
See Notes to Financial Statements.
24 14.a
Packet Pg. 178 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Governmental Business-Type
Activities Activities Total
$ (6,312,200) $ - $ (6,312,200)
(22,559,712)- (22,559,712)
(2,923,697)- (2,923,697)
(1,839,515)- (1,839,515)
(2,512,583)- (2,512,583)
(2,406,835)- (2,406,835)
(38,554,542)- (38,554,542)
- 1,953,236 1,953,236 - 1,014,659 1,014,659 - 2,967,895 2,967,895 (38,554,542) 2,967,895 (35,586,647)
12,613,212- 12,613,212
18,219,191- 18,219,191
3,962,337- 3,962,337
1,421,689- 1,421,689
266,660- 266,660
68,629- 68,629
1,050,239 86,329 1,136,568
467,422 38,407 505,829
1,440,393 (1,440,393)-
39,509,772 (1,315,657) 38,194,115
955,230 1,652,238 2,607,468
43,393,739 19,928,916 63,322,655
$ 44,348,969 $ 21,581,154 $ 65,930,123
Primary Government
Net (Expenses) Revenues and
Changes in Net Position
See Notes to Financial Statements.
25 14.a
Packet Pg. 179 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
26 14.a
Packet Pg. 180 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) FUND

FINANCIAL STATEMENTS
Governmental Funds Financial Statements
Enterprise Funds Financial Statements
Fiduciary Funds Financial Statements
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Packet Pg. 182 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

GOVERNMENTAL FUND FINANCIAL STATEMENTS
General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

The Measure I Special Revenue Fund is used to account for money generated by a one-half percent sales tax approved by the voters in 1989, through 2010. In 2004, San Bernardino County voters approved the extension of Measure I sales tax through 2040.

The Barstow Fire Protection District Special Revenue Fund accounts for operations of the Barstow Fire Protection District.

Grants Special Revenue Fund is used to account for receipts and expenditures of money received from various governmental grants.

Other Governmental Funds is the aggregate of all the non-major governmental funds. 29 14.a
Packet Pg. 183 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
General
ASSETS
Cash and cash equivalents $ 19,357,697 $ 2,300,315 $ 1,579,151 $ 227,989 Receivables (net of allowance for uncollectible):

Accounts 8,961,979 1,194,411 58,755 2,393,590
Taxes - - - -
Accrued interest 119,943 22,648 - 1,593
Leases 86,467 - 239,060 -
Due from other funds 2,786,838 - - -
Inventories 47,592 - - -
Prepaid items 65,569 - - -
Deposits 123,593 - - -
Advances to other funds 5,517,392 - - -
Total assets 37,067,070 3,517,374 1,876,966 2,623,172

LIABILITIES
Accounts payable 5,626,467 454,719 183,624 167,297
Acrrued payroll 914,680 - 155,830 -
Unearned revenue - - - 251,860
Retentions payable - - - -
Deposits received 486,094 - - -
Due to other governments 110,209 - - -
Due to other funds - - - 2,204,480
Advances from other funds - 1,700,000 3,817,392 -
Total liabilities 7,137,450 2,154,719 4,156,846 2,623,637

DEFERRED INFLOWS OF RESOURCES
Lease-related 80,459 - 231,456 -
Unavailable revenues 230,011 862,162 - 2,243,076
Total deferred inflows of resources 310,470 862,162 231,456 2,243,076

FUND BALANCES (DEFICITS)
Nonspendable 5,754,146 - - -
Restricted - 500,493 - -
Committed 655,796 - - -
Assigned 6,122,285 - - -
Unassigned 17,086,923 - (2,511,336) (2,243,541)
Total fund balances (deficits) 29,619,150 500,493 (2,511,336) (2,243,541) Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 37,067,070 $ 3,517,374 $ 1,876,966 $ 2,623,172 Special Revenue Funds
Measure I
Barstow Fire
Protection
District Grants
See Notes to Financial Statements.
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Packet Pg. 184 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
ASSETS
Cash and cash equivalents
Receivables (net of allowance for uncollectible):

Accounts
Taxes
Accrued interest
Leases
Due from other funds
Inventories
Prepaid items
Deposits
Advances to other funds
Total assets

LIABILITIES
Accounts payable
Acrrued payroll
Unearned revenue
Retentions payable
Deposits received
Due to other governments
Due to other funds
Advances from other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Lease-related
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Total Total
Nonmajor Governmental
Funds Funds
$ 5,539,717 $ 29,004,869
114,833 12,723,568
60,574 60,574
38,249 182,433 - 325,527 - 2,786,838 - 47,592
569,480 635,049 - 123,593 - 5,517,392
6,322,853 51,407,435
89,142 6,521,249 - 1,070,510
65,556 317,416
60,532 60,532 - 486,094 - 110,209
582,358 2,786,838 - 5,517,392
797,588 16,870,240 - 311,915 - 3,335,249 - 3,647,164
569,480 6,323,626
5,545,246 6,045,739 - 655,796 - 6,122,285
(589,461) 11,742,585
5,525,265 30,890,031
$ 6,322,853 $ 51,407,435
See Notes to Financial Statements.
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32 14.a
Packet Pg. 186 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the Statement of Net Position are different because:

Total fund balances - governmental funds $ 30,890,031
86,411,299
Deferred outflows-pension related $ 16,510,515
Deferred outflows-OPEB related 2,460,726
Deferred inflows-pension related (10,921,023)
Deferred inflows-OPEB related (10,965,248)
Total deferred outflows and inflows related to postemployment benefits (2,915,030) Miscellaneous revenues 3,335,249
Total other long-term assets 3,335,249
Bonds payable (26,201,842)
Claims and judgements payable (5,811,711)
Leases and subscriptions payable (1,037,278)
Compensated absences (1,726,852)
Accrued interest payable on long-term debt (107,396)
Net pension liability (25,187,199)
Net OPEB liability (13,300,302)
Total long-term liabilities (73,372,580)
Net position of governmental activities $ 44,348,969
Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.

CITY OF BARSTOW, CALIFORNIA
Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore, are not reported in the funds.

Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings, and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the Statement of Net Position.

Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.

See Notes to Financial Statements.
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Packet Pg. 187 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Revenues, Expenditures,
and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2024
General

REVENUES
Taxes $ 30,222,438 $ - $ 6,344,672 $ -
Licenses and permits 403,098 - 2,418 -
Intergovernmental 482,228 1,956,807 1,628 4,756,117
Charges for services 3,030,882 - - -
Use of money and property 800,870 101,353 19,093 2,483
Fines and forfeitures 119,996 - - -
Miscellaneous 466,834 - 588 -
Total revenues 35,526,346 2,058,160 6,368,399 4,758,600

EXPENDITURES
Current:

General government 7,044,333 - - -
Public safety 13,205,626 - 7,930,850 131,410
Community development 3,166,121 - - 97,630
Parks and recreation 1,545,351 - - -
Public works 4,619,862 - - -
Capital outlay 331,112 - - -
Debt service:

Principal - - - -
Interest and fiscal charges 1,429,203 - - -
Total expenditures 31,341,608 - 7,930,850 229,040
Excess (deficiency) of revenues
over (under) expenditures 4,184,738 2,058,160 (1,562,451) 4,529,560

OTHER FINANCING SOURCES (USES)
Transfers in 2,077,200 - 4,275,571 -
Transfers out (6,149,887) (1,911,476) (1,556,413) (1,776,507) Leases issued 667,355 - - -
Total other financing sources (uses) (3,405,332) (1,911,476) 2,719,158 (1,776,507) Net change in fund balances 779,406 146,684 1,156,707 2,753,053 Fund balances (deficit)-beginning 28,839,744 353,809 (3,668,043) (4,996,594) Fund balances (deficit)-ending $ 29,619,150 $ 500,493 $ (2,511,336) $ (2,243,541) Special Revenue Funds
Measure I
Barstow Fire
Protection
District Grants
See Notes to Financial Statements.
34 14.a
Packet Pg. 188 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Revenues, Expenditures,
and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2024

REVENUES
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Leases issued
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
Total Total
Nonmajor Governmental
Funds Funds
$ - $ 36,567,110 - 405,516
1,574,227 8,771,007 - 3,030,882
165,205 1,089,004 - 119,996 - 467,422
1,739,432 50,450,937
6,802 7,051,135
67,365 21,335,251
315 3,264,066
250 1,545,601
331,959 4,951,821
3,743,304 4,074,416
1,603,714 1,603,714
1,058,256 2,487,459
6,811,965 46,313,463
(5,072,533) 4,137,474
6,568,805 12,921,576
(86,900) (11,481,183) - 667,355
6,481,905 2,107,748
1,409,372 6,245,222
4,115,893 24,644,809
$ 5,525,265 $ 30,890,031
See Notes to Financial Statements.
35 14.a
Packet Pg. 189 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Reconciliation of the Statement of Revenues, Expenses and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024
Amounts reported for governmental activities in the Statement of Activities are different because:

Net change in fund balances - total governmental funds: $ 6,245,222 Capital outlay $ 4,267,028
Depreciation/amortization expense (3,786,773)
Total adjustment 480,255
Earned but unavailable other revenues (3,185,022)
Total adjustment (3,185,022)
Loss/(gain) on disposal of capital assets 48,620
Total adjustment 48,620
Leases issued (667,355)
Principal payments 2,065,776
Total adjustment 1,398,421
Changes in accrued interest on long-term debt 80,624
Changes in compensated absences (129,984)
Changes in pension liabilities and related deferred outflows and inflows of resources (4,499,385) Changes in OPEB liabilities and related deferred outflows and inflows of resources 516,479 Total adjustment (4,032,266)
Change in net position of governmental activities $ 955,230 Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.

CITY OF BARSTOW, CALIFORNIA
Governmental funds report capital outlays are expenditures. However, in the Statement of Activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period.

Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds.

The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins, and donations) is to increase/(decrease) net position.

Bond and other debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position.

Repayment of bond and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities.

See Notes to Financial Statements.
36 14.a
Packet Pg. 190 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30, 2024
Total
Enterprise
Funds
ASSETS
Current assets:

Cash and cash equivalents $ 1,697,114 $ 2,024,901 $ 3,722,015 Receivables:

Accounts 684,915 566,526 1,251,441
Accrued interest 7,764 12,367 20,131
Prepaid items 695 476 1,171
Total current assets 2,390,488 2,604,270 4,994,758
Noncurrent:

Capital assets, not being depreciated/amortized 1,657,637 - 1,657,637 Capital assets, net of accumulated depreciation/amortization 21,949,740 261,761 22,211,501 Total noncurrent assets 23,607,377 261,761 23,869,138
Total assets 25,997,865 2,866,031 28,863,896

DEFERRED OUTFLOWS OF RESOURCES
Pension-related 271,080 93,372 364,452
Total deferred outflows of resources 271,080 93,372 364,452

LIABILITIES
Current liabilities:

Accounts payable 302,859 546,559 849,418
Accrued liabilities 45,844 15,876 61,720
Deposits payable - 74,952 74,952
Accrued compensated absences - due within one year 43,810 9,030 52,840 Pollution remediation liability - due within one year 51,000 - 51,000 Lease liabilities - due within one year 14,062 2,165 16,227 Total current liabilities 457,575 648,582 1,106,157
Noncurrent liabilities:

Accrued compensated absences - due in more than one year 65,716 13,546 79,262 Pollution remediation liability - due in more than one year 5,356,013 - 5,356,013 Lease liabilities - due in more than one year 26,868 5,330 32,198 Net pension liability 604,641 208,265 812,906
Total noncurrent liabilities 6,053,238 227,141 6,280,379 Total liabilities 6,510,813 875,723 7,386,536

DEFERRED INFLOWS OF RESOURCES
Pension-related 193,878 66,780 260,658
Total deferred inflows of resources 193,878 66,780 260,658

NET POSITION
Net investment in capital assets 23,566,447 254,266 23,820,713 Unrestricted (4,002,193) 1,762,634 (2,239,559)
Total net position $ 19,564,254 $ 2,016,900 $ 21,581,154 Business-Type Activities
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
37 14.a
Packet Pg. 191 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2024
Total
Enterprise
Funds

OPERATING REVENUES
Charges for Services $ 5,640,331 $ 7,492,134 $ 13,132,465 Other Revenue 6,379 32,028 38,407
Total operating revenues 5,646,710 7,524,162 13,170,872

OPERATING EXPENSES
Administrative fees and other 1,077,327 338,297 1,415,624 Operations and maintenance of plant 1,432,780 6,097,235 7,530,015 Claims expense 136,444 15,352 151,796
Depreciation/amortization expense 1,039,322 24,266 1,063,588 Total operating expenses 3,685,873 6,475,150 10,161,023 Operating income (loss) 1,960,837 1,049,012 3,009,849

NONOPERATING REVENUES (EXPENSES)
Interest revenue 33,489 52,840 86,329
Interest expense and fiscal charges (1,222) (2,325) (3,547) Total nonoperating revenues (expenses) 32,267 50,515 82,782 Income (loss) before transfers 1,993,104 1,099,527 3,092,631 Transfers out (1,098,499) (341,894) (1,440,393)
Change in net position 894,605 757,633 1,652,238
Net position-beginning 18,669,649 1,259,267 19,928,916
Net position-ending $ 19,564,254 $ 2,016,900 $ 21,581,154 Business-Type Activities
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
38 14.a
Packet Pg. 192 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Totals

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 5,538,342 $ 7,438,450 $ 12,976,792 Payments to suppliers and service providers (2,320,249) (6,477,560) (8,797,809) Payments to employees for salaries and benefits (336,455) (49,097) (385,552) Other receipts (payments) (136,444)- (136,444)
Net cash provided by (used for)
operating activities 2,745,194 911,793 3,656,987

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Transfers to other funds (1,098,499) (341,894) (1,440,393) Principal paid on non-capital debt (18,220)- (18,220)
Net cash provided by (used for)
noncapital financing activities (1,116,719) (341,894) (1,458,613)

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Acquisition and construction of capital assets (867,691)- (867,691) Principal paid on capital debt- (3,463) (3,463)
Interest paid on capital debt (1,222) (2,365) (3,587)
Net cash provided by (used for)
capital and related financing activities (868,913) (5,828) (874,741)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 16,992 47,852 64,844
Net cash provided by (used for)
investing activities 16,992 47,852 64,844
Net increase (decrease) in
cash and cash equivalents 776,554 611,923 1,388,477
Cash and cash equivalents-beginning 920,560 1,412,978 2,333,538 Cash and cash equivalents-ending $ 1,697,114 $ 2,024,901 $ 3,722,015 Business-Type Activities
Wastewater
Reclamation
Solid Waste
Disposal
See Notes to Financial Statements.
39 14.a
Packet Pg. 193 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Totals
Business-Type Activities
Wastewater
Reclamation
Solid Waste
Disposal

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED FOR)

OPERATING ACTIVITIES
Operating income (loss) $ 1,960,837 $ 1,049,012 $ 3,009,849 Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:

Depreciation/amortization expense 1,039,322 24,266 1,063,588 (Increase) decrease in accounts receivable (108,368) (86,787) (195,155) (Increase) decrease in prepaid items 12 (58) (46)
Increase (decrease) in accounts payable 189,846 (26,617) 163,229 Increase (decrease) in accrued liabilities 1,530 2,759 4,289 Increase (decrease) in deposits payable - 1,074 1,074
Increase (decrease) in compensated absences (211) (5,136) (5,347) Total adjustments 784,357 (137,219) 647,138
Net cash provided by (used for)
operating activities $ 2,745,194 $ 911,793 $ 3,656,987
See Notes to Financial Statements.
40 14.a
Packet Pg. 194 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

FIDUCIARY FUND FINANCIAL STATEMENTS
41 14.a
Packet Pg. 195 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Successory
Agency Private
Purpose Custodial
Trust Fund Funds
ASSETS
Cash and investments $ 44,345 $ 217,287
Receivables:

Accounts 45,461 30
Accrued interest 328 1,631
Property held for resale 2,224,905-
Total assets 2,315,039 218,948

LIABILITIES
Accounts payable- 460
Total liabilities- 460

NET POSITION
Restricted for:

Individuals, organizations, and other governments 2,315,039 218,488 Total net position $ 2,315,039 $ 218,488

CITY OF BARSTOW, CALIFORNIA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
See Notes to Financial Statements.
42 14.a
Packet Pg. 196 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Successory
Agency Private
Purpose Custodial
Trust Fund Funds

ADDITIONS
Interest and change in fair value of investments $ 1,425 $ 7,377 Collections for assessment districts - 22,092
Intergovernmental 3,057 -
Total additions 4,482 29,469

DEDUCTIONS
Contractual services - 5,477
Total deductions - 5,477
Net increase (decrease) in fiduciary net position 4,482 23,992 Net position-beginning 2,310,557 194,496
Net position-ending $ 2,315,039 $ 218,488

CITY OF BARSTOW, CALIFORNIA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
See Notes to Financial Statements.
43 14.a
Packet Pg. 197 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
44 14.a
Packet Pg. 198 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

FOOTNOTE DISCLOSURES
45 14.a
Packet Pg. 199 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
46 14.a
Packet Pg. 200 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

NOTES TO BASIC

FINANCIAL STATEMENTS
47 14.a
Packet Pg. 201 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
48 14.a
Packet Pg. 202 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Barstow California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. 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 City’s accounting policies are described below.

A. Financial Reporting Entity
The City of Barstow (City) was incorporated on September 30, 1947, under the general laws of the State of California. The City operates under a council-manager form of government and provides the following services: park and recreation, public safety (police and fire), highways and streets, public improvements, planning and zoning, and general administrative services.

The accompanying financial statements include the financial activities of the City, and its component units, the Barstow Public Financing Authority, the Barstow Public Facilities Corporation, the Odessa Water District, the Barstow Harvey House Foundation, Barstow Community Services Foundation, and the Barstow Fire Protection District. Financial information for the City and these components are accounted for in the accompanying financial statements in accordance with principles defining the governmental reporting entity adopted by the Governmental Accounting Standards Board. The City Council serves as the governing board of these component units and, as such, these entities are presented on a blended basis:

The Barstow Public Facilities Corporation (the Facilities Corporation) was established on September 21, 1989, to render financial assistance to the City by financing, refinancing, acquiring, constructing, improving, leasing, selling or otherwise conveying property of any kind to the City. The City Council acts as the Corporation’s governing board and exerts significant influence over its operations. The City is responsible for the Facilities Corporation’s obligations. Separate financial statements are not produced for the Facilities Corporation.

The Odessa Water District (Odessa) was established on July 5, 1993, pursuant to legislation approved by the State in 1991 to provide water resources to the City. The City Council acts as the District’s governing board and exerts significant influence over its operations. The City is responsible for Odessa’s obligations. Separate financial statements are produced for the District and may be obtained from the City’s Finance Administration Office.

The Barstow Harvey House Foundation (the Foundation) is a nonprofit public benefit corporation established on January 16, 1992, to promote development of the Harvey House historic site, to improve, renovate, and maintain the historic significance of the site. The City Council acts as the Foundation’s governing board and exerts significant influence over its operations. The City is responsible for the Foundation’s obligations.

Separate financial statements are not produced for the Foundation.

The Barstow Community Services Foundation (the Community Services Foundation) was formed on October 7, 2013 as a non-profit public benefit corporation. The Community Services Foundation will receive, invest and utilize funds and property acquired through the solicitation of contributions, donations, grants, gifts, bequests for the purposes of fostering and promoting community interests, events, and programs promoting and celebrating Barstow, its history and contributions, and any other purpose beneficial to the public. The City Council acts as the Community Services Foundation’s governing board and exerts significant influence over its operations. The City is responsible for the Community Services Foundation’s obligations. Separate financial statements for the Community Services Foundation are not produced.

The Barstow Fire Protection District (the District) became a component unit of the City on November 17, 2010.

Previously the District was an independent district. The District will continue 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. Separate financial statements are produced for the District and may be obtained from the City’s Finance Office. 49 14.a
Packet Pg. 203 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate 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 City’s government-wide financial statements include a statement of net position and a statement of activities.

These statements present summaries of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These statements are presented on an economic resource’s measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure 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.

Grant revenues are recognized when all eligibility requirements imposed by the provider have been met. The types of transactions reported as program revenues for the City are reported in three categories: 1) charges for services, 2) operating grants and contributions, and 3) capital grants and contributions.

Certain eliminations have been made as prescribed by Governmental Accounting Standards Board (GASB) Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated except those representing balances between the governmental activities and the business-type activities.

Governmental Fund Financial Statements
Governmental funds financial statements include a balance sheet and a statement of revenues, expenditures, and changes in fund balances for all major governmental funds and nonmajor funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in fund balances as presented in these statements to the net position presented in the government-wide financial statements.

The City of Barstow reports the following major governmental funds:
• The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. • The Measure I Fund is used to account for money generated by a one-half percent sales tax approved by the voters in 1989 and extended in 2004 by the San Bernardino County voters to continue until 2040.

The fund is also used to account for the debt proceeds and related expenditures of the California Communities Local Measure I Sales Tax Revenue Certificates of Participation, Series 2012. • The Barstow Fire Protection District Special Revenue Fund accounts for operations of the Barstow Fire Protection District which was annexed to the City effective November 17, 2010. The District’s main source of revenue is through the collection of property taxes. This constitutes approximately 91% of its revenue source for fiscal year 2022. Minor sources of revenue are fees for permits, plan and specification review, and grants.
• The Grants Fund accounts for transactions related to proceeds from grants restricted for various purposes specified in the respective grant agreements.
50 14.a
Packet Pg. 204 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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 sheets. The statement of revenues, expenditures and changes in fund balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in fund balance.

Under the 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. Accordingly, 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 City, are property tax, sales tax, intergovernmental revenues, and other taxes. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Enterprise Fund Financial Statements
Enterprise fund financial statements include a statement of net position, a statement of revenues, expenses and changes in fund net position, and a statement of cash flows for each major enterprise fund and nonmajor funds aggregated.

The City of Barstow reports one major enterprise fund:
• The Wastewater Reclamation Fund accounts for the operation of the wastewater system. The City and its employees operate the wastewater system and plant.

In addition, the City reports one non- major enterprise fund:
• The Solid Waste Disposal Fund is used to account for the operation of the Solid Waste (trash) utility, a self-supporting activity which renders services on a user charge basis to residents and businesses located in the Barstow area.

Enterprise funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or non-current) are included on the statement of net position. The statement of revenues, expenses and changes in fund net position present increases (revenues) and decreases (expenses) in total 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.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as nonoperating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.

Fiduciary Fund Financial Statements
Fiduciary fund types are accounted for using the economic resources measurement and the accrual basis of accounting.

The City reports the following fiduciary funds:
• Custodial Funds – account for receipt of special taxes and assessments used to pay principal and interest on related bonds with no direct City liability. Custodial funds are also used to account for developer deposits and other small funds for the benefit of other agencies. • Successor Agency Private Purpose Trust Fund – accounts for assets and liabilities of the Successor Agency Trust Fund.
51 14.a
Packet Pg. 205 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Cash and Investments
The City pools idle cash from all funds for the purpose of increasing income through investment activities.

In compliance with Governmental Accounting Standards Board Statement No. 31, the City's investments are stated at fair value. Fair market value is used for those securities for which market quotations are readily available. For securities that lack readily available market quotations, reasonable estimates of fair value are used based on the market value of similar investments. The City generally holds all investments until maturity or until market values equal or exceed cost. Therefore, the fair value of securities in the investment pool does not necessarily reflect realized gains or losses but rather the fair value of those investments as of June 30, 2024.

D. Cash and Cash Equivalents
For purposes of the statement of cash flows, the City considered all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. All pooled cash and investments of the enterprise funds are considered cash equivalents.

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. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." Advances to other funds, as reported in the fund financial statements, are offset by a non-spendable fund balance.

Governmental fund and enterprise fund receivables are shown net of an allowance for uncollectible amounts.

Residential utility customers are billed bi-monthly on an alternating basis. Commercial and multi-family customers are billed monthly.

Property taxes are assessed, collected and allocated by San Bernardino County throughout the fiscal year according to the following property tax calendar:

Lien Date January 1
Levy Date July 1 to June 30
Due Dates November 1, 1st Installment
February 1, 2nd Installment
Delinquent Dates December 11, 1st Installment
April 11, 2nd Installment
52 14.a
Packet Pg. 206 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) City property tax revenues are recognized when levied to the extent that they result in current receivables. The City elected to participate in the County of San Bernardino Teeter Plan guaranteed payment as of June 30, 1993.

The County of San Bernardino collects an administration fee from the City for its services. The City receives a percentage of the basic 1% ad valorem tax rate allowed on property within the City of Barstow. Property tax rates for the City's general obligation debt are set by the City Council based on assessed valuations and debt service requirements. The assessed valuation is at "full cash value." G. Inventories and Prepayments
Inventory is valued at cost using the first in, first out method. The City uses the consumption method of accounting for inventories. Certain types of goods and services such as payments to vendors and pension costs are paid in advance and reflect costs applicable to future accounting periods and are recorded as prepaid items.

H. Use of Restricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City's policy is to apply restricted net position first.

I. Capital Assets
The City’s buildings, machinery, equipment, lease and subscription assets, 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. Enterprise capital assets are also reported in their respective fund financial statements. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value. The City updated its Capital Asset Policy on June 16, 2014 per Council approval. The City capitalizes its assets as follows:

Buildings and building improvements Costs of $50,000 or more Furniture Costs of $10,000 or more
Equipment Costs of $20,000 or more
Infrastructure Costs of $100,000 or more
Lease and subscription assets Costs of $20,000 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. Amortization of assets acquired under leases and subscription-based information technology arrangements is based on the shorter of the contract 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 and subscription assets Shorter of the leased asset’s useful life or the lease term
J. Compensated Absence Payable
Under certain circumstances and according to negotiated labor agreements, employees of the City are allowed to accumulate vacation leave, compensation time, and sick leave. This amount is included as a liability in the government-wide and enterprise fund financial statements. 53 14.a
Packet Pg. 207 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) K. Long-Term Obligations
In the government-wide financial statements and enterprise fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or enterprise fund type statement of net position.

L. Net Position and Fund Equity
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets: This category groups all capital assets into one component of net position.

Accumulated depreciation on these assets and the outstanding principal of related debt reduce this category.

Restricted Net Position: This category represents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position: This category represents the net position of the City that are not externally restricted for any project or other purpose.

As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. Fund balances at June 30, 2024, for the governmental funds are non-spendable, restricted, assigned, and unassigned for the following purposes:

Non-spendable 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 notes receivable.

Restricted Fund Balance – includes amounts that are restricted for specific purposes stipulated by external resources providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers.

Committed Fund Balance – is the portion of fund balance that can only be used for specific purpose due to formal action of the City Council through adoption of a resolution prior to the end of the fiscal year. Once adopted, the limitation imposed by resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation. No amounts have been reported within this category of fund balance.

Assigned Fund Balance – includes amounts intended to be used by the City for specific purposes that are neither restricted nor committed. Intent is expressed by (a) City Council or (b) a body (a budget, finance committee, or management (City Wide Leadership team, which consists of City Manager and Executive Department Heads)) to which the assigned amounts are to be used for specific purposes. Assigned amounts also include all residual amounts in governmental funds (except negative amounts) other than the General Fund, that are not classified as non-spendable, restricted, or committed.

In June 2010, the City Council adopted Resolution No. 4548-2010 approving Policy Memorandum No. 2010-15 - Fund Balance Policy. The policy aims to help reduce the negative impact on the City in times of economic uncertainty and potential losses of funding from other governmental agencies. City reserves are restricted for one-time purposes. The policy establishes minimum requirements for General Fund non-departmental reserves and provides guidelines for the use of these funds. Appropriation for contingencies is maintained at twenty percent of total General Fund net appropriations for one-time emergencies and economic uncertainties. Excess fund balance 54 14.a
Packet Pg. 208 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) at year-end must first be used to replenish the reserve amount at the 20% level. Accordingly, at June 30, 2024, the City has assigned fund balance of $1,224,457 for emergency contingency, and $4,897,828 for working capital reserve. The Fund Balance Policy can be changed only by a resolution of the City Council.

Unassigned Fund Balance – the residual classification for the General Fund and includes all not contained in the other classifications. Governmental funds report residual negative balances as 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 depleted in the order of restricted, committed, assigned, and unassigned.

M. 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.

N. Pension
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 City’s California Public Employees’ Retirement System (CalPERS) plan and San Bernardino County Employees’ Retirement Association (SBCERA) plan (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and 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.

O. Other Post-Employment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis.

For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2023
Measurement Date June 30, 2023
Measurement Period July 1, 2022 to June 30, 2023
55 14.a
Packet Pg. 209 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS,
Cash and investments are reported in the accompanying financial statements as follows:

Government-Wide Statement of Net Position
Cash and investments as of June 30, 2024, consist of the following:

The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. The carrying amount of the City’s cash deposit was $14,924,121 at June 30, 2024. Bank balances before reconciling items were $14,837,694 the total amount of which was insured and/or collateralized with securities held by pledging financial institutions in the City’s name as discussed in note 2E.

A. 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 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. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City or its authorities, rather than the general provisions of the California Government Code or the City’s adopted investment policy.

Governmental
Activities
Business-Type
Activities
Fiduciary
Funds Total
$ 3,722,015 29,004,869 $ $ 32, 261,632 $ 988,516
$ 3,722,015 29,004,869 $ $ 32, 261,632 $ 988,516
Cash and Investments
Total Cash and Investments
Deposits:

Cash on Hand 4,080 $
Deposits with Financial Institution 14,924,121
Investments
Local Agency Investment Fund 18,060,315
Total Cash and Investments 32,988,516 $
56 14.a
Packet Pg. 210 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Maximum
Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment
in One
Issuer
None None None
None None None
None None None
5 Years N/A N/A
N/A 30% 50%
180 Days 40% 30%
270 Days 25% None
1 Year None None
92 Days 20% None
N/A 20% 10%
5 Years 30% None
5 Years 20% None
N/A None $75 million
None None None
Mortgage Backed Securities
Local Agency Investment Fund (LAIF) *
Federal Agency
Bankers' Acceptance
Prime Commercial Paper
Repurchase Agreements
Reverse Repurchase Agreements
Mutual Funds Investing in Eligible
Medium Term Notes
Negotiable Certificates of Deposit
Authorized Investment Type
U.S. Treasury Bills, Notes, or Bonds
U.S. Agencies
CA Warrants, Treasury Notes and Bonds
Local Agency
*Limit set by LAIF Governing Board, not Government Code B. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee is governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City’s investment policy.

C. Disclosures Related to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates that 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 City 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.

Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided in the following table that shows the distribution of the City’s investments by maturity:

D. Disclosures 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.

Presented below is the minimum rating required by the California Government Code or the City’s investment policy, and the actual rating as of year-end for each investment type.

Investment
Maturities
(in years)
Fair Value 1 Year or Less
Local Agency Investment Fund 18,060,315 $ 18, $ 060,315 Total 18,060,315 $ 18, $ 060,315
Investment Type
57 14.a
Packet Pg. 211 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Concentration of Credit Risk
The City’s investment policy contains certain limitations as disclosed in the accompanying table on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. The City has not invested more than 5% of its total investment value with any one issuer.

E. 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 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, $14,598,325 of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts.

F. Local Agency Investment Fund
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The balance is available for withdrawal on demand. The City’s investments with LAIF at June 30, 2024, include a portion of the pooled funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structures Notes are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed Securities the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

As of June 30, 2024, the City had $18,060,315 invested in LAIF, which had invested 1.46% of the pool investment funds in Structured Notes and Asset-Backed Securities. The City reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The fair value of LAIF was calculated by applying a factor to the total investments held by LAIF.

Rating as of
Year End
Fair Value Not Rated
Local Agency Investment Fund 18,060,315 $ N/A 18,060,315 $ Total 18,060,315 $ 18,060,315 $
Investment Type
Legal Minimum
Rating
58 14.a
Packet Pg. 212 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
G. Investment Valuation
Investments (except for money market accounts included in investments classified as restricted cash and investments) are measured at fair value on a recurring basis. Recurring fair value measurements, are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investment fair value measurements at June 30, 2024 are described on the following page.

Investments included in restricted cash and investments included in money market accounts and guaranteed investment contracts are not subject to fair value measurement.

NOTE 3: ACCOUNTS RECEIVABLE
Receivables as of year-end, including the applicable allowances for uncollectible accounts, are as follows:

NOTE 4: INTERFUND BALANCES
The following table presents the interfund balances as of June 30, 2024:

Fair Value
Not Subjected
to Disclosure
Local Agency Investment Fund $ 18,060,315 $ 18,060,315
Total Investment Subject to Fair Value 18,060,315 $ $ 18,060,315 Investment Type
Accounts
Receivable
Allowances for
Uncollectibles Total
Governmental Funds:

General 9,123,552 $ ( $ 8, 161,573) $ 961,979
1,194,411 1, - 194,411
58,755 - 58,755
2,393,590 2, - 393,590
114,833 - 114,833
Proprietary Funds:

Wastewater Reclamation 684,915 - 684,915
Solid Waste Disposal 566,526 - 566,526
Fiduciary Funds:
45,461 - 45,461
30 - 30
$ 14,182,073 $ (161,573) $ 14,020,500
Measure I
Grants
Custodial Funds
Barstow Fire District
Non-Major Governmental Funds
Successor Agency
Due from Other
Funds
Grants Fund $ 2,204,480
Non-Major Governmental Funds 582,358
Total $ 2,786,838
Due to General Fund
59 14.a
Packet Pg. 213 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 4: INTERFUND BALANCES (CONTINUED)
Capital projects, funded by reimbursable grants and capital allocations from Federal, State, and County sources, were approved by the City Council with the understanding that the General Fund lends monies to other funds with the expectation that the amounts will be repaid based on contractual commitments from other governmental entities. The Grants Special Revenue Fund and Non-Major Governmental Funds have expenses for which the expected reimbursement has not yet been received as of June 30, 2024.

The following table presents advances as of June 30, 2024:

In fiscal year 2016, the General Fund advanced $2,000,000 to the Measure I Special Revenue Fund to complete the Henderson/Cameron Area Road Project. Per San Bernardino County Transportation Authority (SBCTA), interest may not be charged on Measure I funds. As of June 30, 2024, the total amount owed to the General Fund is $ 1,700,000.

Beginning in fiscal year 2015, the General Fund began advancing funds to the Barstow Fire Protection District Special Revenue Fund to cover operational expenditures for each fiscal year. Funds advanced accumulated to $4,153,696 as of July 1, 2018. On October 1, 2018, the City and the Barstow Fire Protection District entered into a formal loan agreement with the balance due to be paid over a period of 5 years at a zero percent interest rate. The City has the option to declare at any point in time that the entire principal amount outstanding will be due and payable upon request. In fiscal year 2021, the General Fund advanced the Barstow Fire Protection District an additional $1,243,696. As of June 30, 2024, the total amount owed to the General Fund from the Barstow Fire Protection District Special Revenue Fund is $3,817,392.

With Council approval, resources are transferred from one City fund to another. The transfers reflected are to record capital outlay and debt service for the year. The transfers between governmental funds have been eliminated in the government-wide statements.

In the fund financial statements, transfers were as follows:

Measure I
Special
Revenue Fund
Barstow Fire
Protection
District Special
Revenue Fund Total
Advances to Other Funds
General Fund 1,700,000 $ 3, $ 5, 817,392 $ 517,392
Advances from Other Funds
General Fund Measure I
Barstow Fire
Protection
District Grants
Wastewater
Reclamation
Solid Waste
Disposal
Non-Major
Governmental
Funds Total
Governmental Funds:

General $ - $ 16,300 $ 884,000 $ 770,000 - $ $ 320,000 $ 86,900 $ 2,077,200 4,275,571 - - - - - 4,275,571 -
1,874,316 1,895,176 672,413 1,776,507 328,499 21,894 6,568,805 - Total $ 6,149,887 $ 1,911,476 $ 1,556,413 $ 1,776,507 $ 1,098,499 $ 341,894 $ 86,900 $ 12,921,576 Transfers Out
Transfers In
Barstow Fire Protection District
Non-Major Governmental Funds
60 14.a
Packet Pg. 214 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 5: CAPITAL ASSETS
A summary of changes in the governmental activities capital assets at June 30, 2024, is as follows:

Depreciation/amortization expense was charged to functions/programs of the primary government as follows:

Balance Balance
June 30, 2023 Additions Deletions Transfers June 30, 2024 Governmental activities:

Capital assets, not being depreciated/amortized
Land $ 9,699,135 $ - $ - $ 9,699,135 - $
Intangible Asset-Water Rights 17,659,882 3,271,525 (34,033) (75,684) 20,821,690 Construction-in-progress 85,000 - - - 85,000
Total capital assets, not being depreciated/amortized 27,444,017 3,271,525 (34,033) (75,684) 30,605,825 Capital assets, being depreciated/amortized
Buildings 25,850,237 177,123 - 75,684 26,103,044
Machinery, equipment, and vehicles 6,412,188 151,025 (370,809) 6,192,404 - Lease assets 768,817 667,355 (66,782) 1,369,390 -
Subscription assets 137,518 - (8,927) 128,591 -
Infrastructure 115,367,815 - - 115,367,815 -
Total capital assets, being depreciated/amortized 148,536,575 995,503 (446,518) 75,684 149,161,244 Less accumulated depreciation/amortization
Buildings (16,533,769) (459,749) - (16,993,518) -
Machinery, equipment, and vehicles (3,541,434) (372,048) 356,065 (3,557,417) - Lease assets (170,881) (289,105) 66,952 (393,034) -
Subscription assets (41,083) (43,048) 8,914 (75,217) -
Infrastructure (69,713,761) (2,622,823) - (72,336,584) - Total accumulated depreciation/amortization (90,000,928) (3,786,773) 431,931 (93,355,770) - Total capital assets, being depreciated/amortized, net 58,535,64 7 (2,791,270) (14,587) 75,684 55,805,474 Total governmental activities capital assets $ 85,979,664 $ 480,255 $ (48,620) $ 86,411,299 - $ General government $ 699,799
Public safety 262,414
Parks and recreation 162,624
Public works 2,661,936
Total depreciation/amortization expense $ 3,786,773
61 14.a
Packet Pg. 215 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 5: CAPITAL ASSETS (CONTINUED)
A summary of changes in the business-type activities capital assets at June 30, 2024, is as follows:

Depreciation/amortization expense was charged to functions/programs of business-type funds as follows:

Balance Balance
June 30, 2023 Additions Deletions Transfers June 30, 2024 Business-type activities:

Capital assets, not being depreciated/amortized
Land $ 1,657,637 $ - $ - $ 1,657,637 - $
Construction-in-progress 3,607,950 - (3,607,950) - -
Total capital assets, not being depreciated/amortized 5,265,587 - (3,607,950) - 1,657,637 Capital assets, being depreciated/amortized
Buildings 306,094 - - 306,094 -
Machinery, equipment, and vehicles 2,842,900 566,322 - 3,409,222 - Lease assets 85,544 342 - - 85,886
Infrastructure 31,793,353 301,369 (378,760) 3,607,950 35,323,912 Total capital assets, being depreciated/amortized 35,027,891 868,033 (378,760) 3,607,950 39,125,114 Less accumulated depreciation/amortization
Buildings (228,372) (2,898) - (231,270) -
Machinery, equipment, and vehicles (1,443,886) (183,477) - (1,627,363) - Lease assets (18,393) (19,731) - (38,124) -
Infrastructure (14,538,134) (857,482) 378,760 (15,016,856) - Total accumulated depreciation/amortization (16,228,785) (1,063,588) 378,760 (16,913,613) - Total capital assets, being depreciated/amortized, net 18,799,10 6 (195,555) 3,607,950 - 22,211,501 Total business-type activities capital assets $ 24,064,693 $ (195,555) $ - $ 23,869,138 - $ Wastewater reclamation $ 1,039,322
Solid waste 24,266
Total depreciation/amortization expense $ 1,063,588
62 14.a
Packet Pg. 216 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 6: LONG-TERM DEBT
During the year ended June 30, 2024, the following changes occurred in liabilities reported in long-term debt:

A. Lease Revenue Bonds
In November 2021, the City of Barstow issued $8,245,878 of 2021 Lease Revenue Bonds at a fixed interest rate of

2.98%. The bonds were issued to provide funds for the Barstow Fire Protection District to refinance its payment obligation to the San Bernardino County Employees’ Retirement Association. The payments under the agreement are due on July 1 and January 1 of each year and mature through July 2036.

Annual debt service requirements to maturity for the 2021 Lease Revenue Bonds are as follows:

B. Pension Obligation Bonds
In April 2022, the City of Barstow issued $20,170,000 of the 2022 Taxable Pension Obligation Bonds (POBs). The bonds were issued to refund a portion of the City’s obligations to the California Public Employee’s Retirement System (“CalPERS”) under the CalPERS contracts, evidencing all of the City’s obligation to pay the City’s unfunded actuarial liability to CalPERS. The payments under the agreement are due June and December of each year with interest rates ranging from 3.109% to 4.560% and mature through June 2033.

Amount
Balance Balance Due Within
June 30, 2023 Additions Deletions June 30, 2024 One Year Governmental Activities:

Lease Revenue Bonds 7,656,492 $ - $ 448,714 $ 7,207,778 $ 462,086 $ Pension Obligation Bonds 19,150,000 - 1,155,000 $17,995,000 1,195,000 Loans Payable 1,139,210 - 140,146 $999,064 143,600
Total Governmental Activities 27,945,702 $ - $ 1,743,860 $ 26,201,842 $ 1,800,686 $ Fiscal Year
Ending
June 30, Principal Interest Total
2025 462,086 $ $ 207,907 $ 669,993
2026 475,856 193,931 669,787
2027 490,036 179,540 669,576
2028 504,639 164,719 669,358
2029 519,672 150,343 670,015
2030-2034 2,757,937 3, 435,015 192,952
2035-2038 1,997,552 2, 152,779 150,331
Totals 7,207,778 $ 1, $ 8, 484,234 $ 692,012
63 14.a
Packet Pg. 217 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 6: LONG-TERM DEBT (CONTINUED)
Annual debt service requirements to maturity for the 2022 Taxable Pension Obligation Bonds are as follows:

C. Loans Payable
In fiscal year 2021, the City entered into an equipment purchase agreement to finance the cost to refurbish a fire engine, and purchase a new fire apparatus, and hydraulic lift to service the fire apparatus. The total available financing is $ 1,242,878. During fiscal year 2021-22 the remaining balance of the available funding was utilized. The City is required to make semi-annual payments of $83,601, including principal and interest at a rate of 2.45% until the year 2030.

NOTE 7: COMPENSATED ABSENCES
The City’s policy relating to compensated absences is described in Note 1. Compensated absences are liquidated primarily by the General Fund and the Enterprise Funds. The total amount outstanding at June 30, 2024, was $1,726,852 for governmental activities and $132,102 for business-type activities.

Fiscal Year
Ending
June 30, Principal Interest Total
2025 1,195,000 $ $ 1, 792,632 $ 987,632
2026 1,240,000 1, 750,149 990,149
2027 1,285,000 1, 703,699 988,699
2028 1,335,000 1, 653,635 988,635
2029 1,285,000 1, 650,374 935,374
2030-2034 8,835,000 1, 10, 737,823 572,823
2035-2038 2,820,000 3, 554,323 374,323
Totals 17,995,000 $ 5, $ 23, 842,635 $ 837,635
Fiscal Year
Ending
June 30, Principal Interest Total
2025 143,600 $ 23,603 $ $ 167,203
2026 147,140 20,063 167,203
2027 150,767 16,436 167,203
2028 154,483 12,720 167,203
2029 158,290 8,913 167,203
2030-2033 244,784 6,021 250,805
Totals 999,064 $ 87,756 $ 1, $ 086,820
Balance Balance Due Within
June 30, 2023 Incurred Satisfied June 30, 2024 One Year Governmental Activities $ 1,596,868 $ 2,434,647 $ 2,304,663 $ 1,726,852 $ 690,741 Business Type Activities $ 137,449 $ 197,194 $ 202,541 $ 132,102 $ 52,841 64 14.a
Packet Pg. 218 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 8: LEASES
Leases are financings of the right to use an underlying asset. A lessee is required to recognize a lease liability and a lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources.

A. Leases Receivable and Deferred Inflows of Resources
The City leases land and buildings to various companies. The terms by lease type are listed in the table below.

Some leases have extension options of ranging from 1.83 to 44.58 years. As of June 30, 2024, the value of the lease receivable is $325,527. The value of the deferred inflow of resources as of June 30, 2024, was $311,915 and the amortization of the deferred inflow during the year totaled $113,519.

The principal and interest payments that are expected to maturity are as follows:

B. Lease Payable and Lease Assets
The City entered into a master lease agreement with Enterprise FM Trust for the lease of vehicles. The terms range from 36 to 60 months from the date the lease is entered into. The City is required to make monthly payments ranging from $266 to $1,461. The leases have an interest rate of ranging from 0.5925% to 2.4806%. The City also leases printers, postage machines and copiers with terms ranging from 36 to 60 months. The City is required to make monthly payments ranging from $178 to $815. The leases have an interest rate of 0.8453%.

Fiscal Year Ending
June 30,
Principal
Payments
Interest
Payments Total Payments
2025 $ 70,047 $ 7,018 $ 77,065
2026 22,787 6,460 29,247
2027 3,317 6,335 9,652
2028 3,392 6,260 9,652
2029 3,503 6,149 9,652
2030-2034 19,011 29,247 48,258
2035-2039 21,802 26,454 48,256
2040-2044 24,990 23,264 48,254
2045-2049 28,673 19,578 48,251
2050-2054 32,882 15,366 48,248
2055-2059 37,709 10,535 48,244
2060-2064 43,243 4,997 48,240
2065-2066 14,173 299 14,471
Total $ 325,527 $ 161,963 $ 607,734
Governmental Activities
65 14.a
Packet Pg. 219 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 8: LEASES (CONTINUED)
Lease assets are split between governmental and business-type activities, as shown in note 5, and consist of the following asset classes at June 30, 2024:

As of June 30, 2024, the total value of the lease liability is $1,037,039. Future principal and interest requirements to maturity for the lease liability are as follows:

Lease liability for governmental and business-type funds is as follows:

Asset Class
Lease Asset
Value
Accumulated
Amortization
Equipment $ 76,138 $ 33,251
Vehicles 1,379,138 397,907
Total Leases $ 1,455,276 $ 431,158
As of June 30, 2024
Fiscal Year Ending
June 30,
Principal
Payments
Interest
Payments Total Payments
2025 $ 344,187 $ 25,730 $ 369,917
2026 323,675 14,818 308,857
2027 213,489 5,439 208,050
2028 89,459 1,419 88,040
2029 17,804 111 17,693
Total $ 988,614 $ 47,517 $ 992,557
Governmental Activities
Fiscal Year Ending
June 30,
Principal
Payments
Interest
Payments Total Payments
2025 $ 15,184 $ 1,433 $ 16,226
2026 12,537 1,063 13,247
2027 12,060 730 12,439
2028 8,644 401 8,723
Total $ 48,425 $ 3,626 $ 50,635
Business-Type Activities
Asset Class
Balance
June 30, 2023 Additions Deletions
Balance
June 30, 2024
Due Within One
Year
Vehicles 543,719 $ $ 667,355 $ 261,547 $ 949,527 $ 330,579 Equipment 55,421 - 16,334 39,087 13,608
Total Lease Liability 599,140 $ $ 667,355 $ 277,881 $ 988,614 $ 344,187 Asset Class
Balance
June 30, 2023 Additions Deletions
Balance
June 30, 2024
Due Within One
Year
Vehicles 61,975 $ - $ 17,478 $ $ 44,497 $ 14,995
Equipment 5,064 - 1,136 3,928 1,232
Total Lease Liability $ 67,039 $ 18,614 - $ $ 48,425 $ 16,227 Governmental Activities
Business-Type Activities
66 14.a
Packet Pg. 220 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 9: SUBSCRIPTION-BASED TECHNOLOGY ARRANGEMENTS
The City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements. The primary objective of this statement is to enhance the relevance and consistency of information about governments' subscription activities. This statement establishes a single model for subscription accounting based on the principle that subscriptions are financings of the right to use an underlying asset. Under this Statement, an organization is required to recognize a subscription liability and a subscription asset.

On September 1, 2022, the City entered into a 36-month subscription for the use of Office Pro Plus Platform. An initial subscription liability was recorded in the amount of $97,935. As of June 30, 2024, the value of the subscription liability is $32,630. The City is required to make annual fixed payments of $33,407. The subscription has an interest rate of 2.354%. The value of the subscription asset as of June 30, 2024 is $97,913 with accumulated amortization of $59,835.

On September 9, 2023, the City entered into a 14-month subscription for the use of Zoho. An initial subscription liability was recorded in the amount of $8,898. As of June 30, 2024, the value of the subscription liability is $0. The City is required to make annual fixed payments of $4,408. The subscription has an interest rate of 1.85%.

On July 1, 2022, the City entered into a 47-month subscription for the use of Central Intercept X. An initial subscription liability was recorded in the amount of $30,684. As of June 30, 2024, the value of the subscription liability is $16,034. The City is required to make monthly fixed payments of $745. The subscription has an interest rate of 2.445%. The value of the subscription asset as of June 30, 2024 is $30,678 with accumulated amortization of $15,382.

Subscription assets, as shown in note 5, consist of the following asset classes at June 30, 2024:

Future principal and interest requirements to maturity for the subscription liability are as follows:

Balance as of Balance as of Due Within
Subscription Liability June 30, 2023 Additions Reductions June 30, 2024 One Year Governmental Activities
Office Pro Plus Platform $ 64,528 $ 31,898 - $ $ 32,630 $ 29,519 Central Intercept X 23,763 - 7,729 16,034 14,506
Zoho 4,408 - 4,408 - -
Total Subscription Liability $ 92,699 $ 44,035 - $ $ 48,664 $ 44,025 Asset Class
Subscription
Asset Value
Accumulated
Amortization
Subscription Assets 128,591 $ $ 75,217
Total 128,591 $ $ 75,217
Fiscal Year
Principal
Payments
Interest
Payments
Total
Payments
2025 44,025$ $ 44,449$ 424
2026 4,639 92 4,731
Totals 48,664$ $ 49,180$ 516
67 14.a
Packet Pg. 221 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 10: POLLUTION REMEDIATION LIABILITY
During the year ended June 30, 2024, the following changes occurred in the City’s Pollution Remediation Liability:

On August 2, 2006, the California Regional Water Quality Board issued an order requiring the City of Barstow to take remediation action for wastewater discharges resulting in alleged increases in the nitrate levels in the water supply resulting from the City’s wastewater plant. Major long-term costs associated with the project include quarterly well sampling and reporting; operation and maintenance of a groundwater remediation system and replacement drinking water to select residents. In 2015, the City completed the Phase I Improvement Project, which resulted in an improved effluent water quality from the Barstow Wastewater Treatment Plant. In 2019, the California Regional Water Quality Control Board issued a new discharge permit that encompassed new and revised sampling requirements for the treatment plant and the surrounding monitoring wells. During this time the Regional Water Quality Control Board removed the Cease and Desist Order against the City of Barstow. To date approximately $3,404,362 has been spent. Implementation of the mitigation order has been delayed pending the outcome of the discussions with the Regional Water Quality Board to include perchlorate remediation, (which is not the City’s responsibility) with nitrate remediation. The City anticipates spending $51,000 for the operating and testing costs in fiscal year 2024 and will continue the monitoring costs relating to legal mandates such as regulatory agency orders, court orders or other affirmative legal obligations. A summary of the components of the pollution remediation liability at June 30, 2024, is as follows:

Method and Assumption
With the adoption of GASB 49, the pollution remediation sites on the property managed and operated by the City were evaluated. The City applied the requirements of GASB 49 and measured the environmental liabilities for pollution remediation sites using the expected cash flow technique. The measurements are based on the current value of the outlays expected to be incurred. The cash flow scenarios include components which can be reasonably estimated for outlays such as testing, monitoring, legal services and indirect outlays. Reasonable estimates of ranges of possible cash flows are limited from a single scenario to a few scenarios. Data used to develop the cash flow scenarios is obtained from outside consultants and City staff.

Changes to estimates will be made when new information becomes available, increases or reductions in price, changes in technology, or changes in applicable laws or regulations. At a minimum, the City will evaluate the estimates for the pollution remediation sites when the following benchmarks occur. • Receipt of an administrative order.
• Participation, as a responsible party or a potentially responsible party, in the site assessment or investigation. • Completion of a corrective measures feasibility study. • Issuance of an authorization to proceed.
• Remediation design and implementation, through and including operation and maintenance and post remediation monitoring.

Amount
Balance Balance Due Within
June 30, 2023 Additions Deletions June 30, 2024 One Year Business Type Activities:

Pollution Remediation Liability 5,425,233 $ - $ 18,220 $ 5,407,013 $ 51,000 $ .

Obligating Event Liability
Quarterly Maintenance of Groundwater $ 8,800
Replacement Drinking Water 9420
Total by Obligating Event 18,220$
68 14.a
Packet Pg. 222 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 11: RISK MANAGEMENT
The City is a member of Public Entity Risk Management Authority (PERMA), a joint powers insurance authority formed under Section 990 of the California Government Code for the purpose of jointly funding programs of insurance coverage for its members. PERMA is comprised of thirty-one participating member agencies:
twenty-one cities, four transit agencies and six special districts. PERMA is governed by a Board of Directors which consists of one director from each member agency. The City participates in the Liability, Workers' Compensation, Employment Practices Liability, Property Insurance, Auto Physical Damage, Cyber Liability, and Crime Coverage insurance programs of PERMA.

The Liability program provides coverage up to $50 million per occurrence for personal injury, bodily injury, property damage and public officials' errors and omissions. The City self-insures up to $125,000 per occurrence and participates in risk sharing pools for losses up to $1 million followed by PERMA's membership in the Public Risk Innovation, Solutions, and Management (PRISM) for $49 million excess liability coverage. PERMA administers the City’s liability claims.

The Workers' Compensation program provides statutory limits per accident for workers' compensation and $5 million each accident for employers' liability. The City self-insures up to $250,000 per accident or employee and participates in a risk sharing pool for losses up to $500,000 followed by PERMA's membership in the Local Agency Workers' Compensation Excess Joint Powers Authority (LAWCX) for excess coverage.

A third-party administrator administers the City’s workers’ compensation claims.

The Employment Practices Liability program provides up to $1 million coverage for employment related lawsuits, such as wrongful termination and discrimination. The City self-insures up to $25,000 per occurrence and participates in the Employment Risk Management Authority (ERMA) for losses up to $1 million. Coverage above $1 million and up to $50 million is available through PERMA’s membership in PRISM for excess liability coverage.

The Property Insurance program is group purchased under a master property insurance policy with accumulated values from all participants effecting lower rates and broader coverage for members. The program covers real property, business personal property, inland marine coverage for special mobile equipment and business interruption. Commercial property coverage is written on a replacement cost basis and all risk, eliminating the traditional commercial "named peril" policy.

The Auto Physical Damage program is also group purchased under a master insurance policy with accumulated values from all participants effecting lower rates for members. Auto physical damage coverage is written on an agreed amount basis.

The Cyber Liability program is also group purchased under a master insurance policy and provides coverage for information security and privacy liability, privacy notification costs, regulatory defense and penalties, website media content liability, cyber extortion, first party data protection, and business interruption losses. The program provides its insureds with access to a breach response team consisting of privacy expert attorneys, forensic specialists to determine scope of breach, notification vendors, and credit monitoring services at preferred rates.

The Crime Coverage program is also group purchased under a master insurance policy and provides coverage up to $1,000,000 for employee theft, forgery or alteration, computer fraud and funds transfer fraud.

None of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage for the past three (3) years. There have been no reductions in pooled or insured coverage from coverage in the prior year. General Fund resources would be typically used to liquidate the claims liability, should the need arise.

The claims liability is estimated based on actuarial studies of the Liability and Workers’ Compensation program.

The actuary used a 65% confidence level and discounted the liabilities using a 2% interest rate. 69 14.a
Packet Pg. 223 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 11: RISK MANAGEMENT (CONTINUED)
At June 30, 2024, claims liabilities of $866,289 and $370,066 were due within one year for Workers’ Compensation and General Liability, respectively.

NOTE 12: RETIREMENT PLANS
A. Summary of Pension Plan Balances
Pension related balances presented on the Statement of Net Position as of the June 30, 2024, by individual plan are described in the following table:

B. CALPERS Safety and Miscellaneous Employees Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments, and death benefits to plan members who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employee’s Retirement Law.

Workers' General Total
Compensation Liability Claims
Liability - June 30, 2022 $ 3,094,653 $ 1,221,605 $ 4,316,258 Claims incurred and Changes in Estimates 2,417,566 485,007 2,902,573 Claims payments (2,117,302) (342,254) (2,459,556)
Liability - June 30, 2023 3,394,917 1,364,358 4,759,275 Claims incurred and Changes in Estimates 2,010,677 394,125 2,404,802 Claims payments (1,074,148) (278,218) (1,352,366)
Liability - June 30, 2024 $ 4,331,446 $ 1,480,265 $ 5,811,711 Deferred
OutflowsPensionNet Pension
Liability
Deferred
InflowsPensionPension
Expense
$ 11,102,143 $ (18,721,763) $ (9,460,654) $ 3,436,224
5,772,824 (7,278,342) (1,721,027) 2,468,473
Total $ 16,874,967 $ (26,000,105) $ (11,181,681) $ 5,904,697 CalPERS Cost Sharing Plan
SBCERA- Barstow Fire Protection District
70 14.a
Packet Pg. 224 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
The rate plan provisions and benefits in effect at the measurement date are summarized as follows:

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are to 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 CalPERS. 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 City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The City’s contributions to the Plan for the measurement period ended June 30, 2023, recognized as a reduction to the net pension liability were $2,349,577.

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $18,721,763.

The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2023. The City’s proportionate of the net pension liability was based on the City’s plan liability and asset-related information where available, and proportional allocations of individual plan amounts as of the valuation date where not available.

Safety - Classic Miscellaneous - Classic
Hire Date Prior to January 1, 2013 Prior to January 1, 2013 5 Years Service 5 Years Service
Monthly For Life Monthly For Life
50 55
3% 2.7%

8.990% 7.960%

23.750% 14.030%
$1,262,233 $1,470,741
Safety - PEPRA Miscellaneous - PEPRA
Hire Date On or After January 1, 2013 On or After January 1, 2013 5 Years Service 5 Years Service
Monthly For Life Monthly For Life
57 62

2.70% 2.00%

13.000% 6.750%

12.780% 7.470%
$8,650 $19,715
Required Employer Contribution Rates
Benefit Vesting Schedule
Benefit Payment
Retirement Age
Monthly Benefits, as a % of Annual Salary
Required Employee Contribution Rates
Required Employer Contribution Rates
Required UAL Payment
Required UAL Payment
Benefit Vesting Schedule
Benefit Payment
Retirement Age
Monthly Benefits, as a % of Annual Salary
Required Employee Contribution Rates
71 14.a
Packet Pg. 225 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2023 and 2024 were as follows:

For the year ended June 30, 2024, the City recognized pension expense of $3,436,224. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources.

The $1,618,835 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:

0.15604%

0.15007%
-0.00597%
Proportion - June 30, 2023
Proportion - June 30, 2024
Change - Increase (Decrease)
Deferred Outflows
of Resources
Deferred Inflows
of Resources
$ - 1,618,835 $
- 1,115,169
- 988,430
(9, 4,537,051 460,654)
- 2,842,658
Total 11,102,143 $ (9, $ 460,654)
Net Differences Between Projected and Actual
Earnings on Plan Investments
Pension Contributions Subsequent to Measurement Date
Changes of Assumptions
Differences Between Expected and Actual Experience
Changes in Employer's Proportion
Measurement
Period Ending
June 30,
Deferred
Outflows/(Inflows)
2024 (657,215) $
2025 (747,257)
2026 1,346,365
2027 80,761
Total 22,654 $
72 14.a
Packet Pg. 226 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
Actuarial Assumptions – The total pension liabilities in the June 30, 2023, actuarial valuations were determined using the following actuarial assumptions:

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2023, valuation were based on the results of a January 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experience Study can be found on the CalPERS website.

Change of Assumptions - Effective with the June 30, 2022, valuation date (2023 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows.

Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

Subsequent Events - There were no subsequent events to the plan that would materially affect the results presented.

Discount Rate – The discount rate used to measure the total pension liability was 6.90% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 6.90 percent discount rate is adequate, and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 6.90 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

Long-term Expected Rate of Return – In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short- term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

Entry - Age Normal in Accordance with the
Requirements of GASB 68

6.90%

2.30%
Varies by Entry Age and Service
Derived by CalPERS Membership Data for All Funds
Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on
purchasing power applies, 2.30% thereafter
Mortality Rate Table
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Projected Salary Increase
73 14.a
Packet Pg. 227 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’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 CalPERS financial reports.

C. San Bernardino County Employees’ Retirement Association (SBCERA) The District became a component of the City from November 17, 2010, and effective that date all of the employees of the District have become 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 were enrolled in the City’s retirement program through the SBCERA.

New Strategic
Allocation Real Return 1, 2
Global Equity - Cap-weighted 30.00% 4.54%

12.00% 3.84%

13.00% 7.28%

5.00% 0.27%

5.00% 0.50%

10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100.00%
Investment Grade Corporates
1 An expected price inflation of 2.30% used for this period. 2 Figures are based on the 2021 Asset Liability Management study.

Asset Class 1
Global Equity Non-Cap-weighted
Private Equity
Treasury
Mortgage-Backed Securities

5.90%
$ 39,774,496

6.90%
$ 18,721,763

7.90%
$ 1,442,620
Current Discount Rate
Net Pension Liability
1% Increase
Net Pension Liability
1% Decrease
Net Pension Liability
74 14.a
Packet Pg. 228 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
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.

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 benefits 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). 75 14.a
Packet Pg. 229 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
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 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 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%.

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. 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 City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The City’s contributions to the Plan for the measurement period ended June 30, 2023, were $1,321,109. 76 14.a
Packet Pg. 230 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $7,278,342. During the 2021-2022 fiscal year, the City of Barstow issued the 2021 Lease Revenue Bonds at a fixed interest rate of 2.98% to provide funds for the Barstow Fire Protection District to refinance its payment obligation to the San Bernardino County Employees’ Retirement Association. Under the bonds, the City will make lease payments from any available source of funds, and BFPD will reimburse the City. The payments under the agreement are due on July 1 and January 1 of each year and mature through July 2036.

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

The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2022 and 2023 were as follows:

For the year ended June 30, 2024, the City recognized pension expense of $2,468,473 at June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

The $1,363,210 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, 2024.

0.338%

0.307%
-0.031%
Proportion - June 30, 2022
Proportion - June 30, 2023
Change - Increase (Decrease)
Deferred Outflows
of Resources
Deferred Inflows
of Resources
$ 1,363,210 $ -
282,372 (302,396)
3,265,125 (1,296,181)
263,382 -
598,735 (122,450)
Total $ 5,772,824 $ (1,721,027)
Pension Contributions Subsequent to Measurement Date
Changes of Assumptions or Other Inputs
Changes in Employer's Proportion and Differences Between the Employer's Contribution and the Employer's Proportionate Share of Contributions
Net Differences Between Projected and Actual Earnings on Plan Investments
Difference Between Expected and Actual Experience in the Total Pension Liability
77 14.a
Packet Pg. 231 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions – The total pension liabilities in the June 30, 2023, actuarial valuations were determined using the following actuarial assumptions:

Change of Assumptions - There were no changes in assumptions.

Fiscal Year
Ending June 30:

Deferred
Outflows/(Inflows
2025 943,120 $
2026 332,368
2027 1,324,279
2028 81,101
2029 7,719
Total $ 2,688,587
June 30, 2022
June 30, 2023
Entry - Age Actuarial Cost Method

7.25%

2.50%
General: 4.30% to 9.5% and Safety: 4.75% to 10.00%
CPI increase of 2.00% per year; retiree COLA
increases due to CPI subject to a 2.00% maximum
change per year.

7.25%
Mortality rates are based on the Pub-2010 Amount
Weighted Above-Median Mortality Table projected
generationally using the two-dimensional MP-2019
projection scale. For healthy General members, the
General Healthy retiree rates increased by 10% were
used. For healthy Safety members, the Safety Healthy
Retiree rates are 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.

Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Projected Salary Increase 2
Cost of Living Adjustments
Investment Rate of Return 1
Mortality
78 14.a
Packet Pg. 232 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
Subsequent Events - There were no subsequent events to the plan that would materially affect the results presented.

Discount Rate – The discount rates used to measure the Total Pension Liability was 7.25% as of June 30, 2022.

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, 2022.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class.

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.

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 on the following page.

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

14.50% 6.00%

2.50% 6.65%

7.00% 7.01%

6.00% 8.80%

2.00% 1.97%

13.00% 6.43%

6.00% 4.76%

5.00% 9.26%

2.00% 0.63%

11.00% 7.10%

7.00% 7.10%

6.00% 10.10%

18.00% 9.84%
100.00%
U.S. Core Fixed Income
Asset Class
Large Cap U.S. Equity
Small Cap U.S. Equity
Developed International Equity
Emerging Market Equity
High Yield/ Credit Strategies
Emerging Market Debt
Real Estate
Cash & Equivalents
International Credit
Absolute Return
Real Assets
Private Equity
Total
79 14.a
Packet Pg. 233 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: RETIREMENT PLANS (CONTINUED)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’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.

NOTE 13: POST-EMPLOYMENT HEALTHCARE BENEFITS
A. City of Barstow OPEB Plan
OPEB related balances presented on the Statement of Net Position as of June 30, 2024, by individual plan are described in the following table:

Plan Description
The City provides retiree medical benefits under the CalPERS health plan which provide medical insurance benefits to eligible retirees and their spouses in accordance with various labor agreements. Copies of the CalPERS’ annual financial report may be obtained from the CalPERS Executive Office, 400 Q Street, Sacramento, California 95811. The CalPERS health plan is an agent multiple employer defined benefit plan.

Employee Covered
Contributions
The contribution requirements of plan members and the City are established and may be amended by the City Council. The City 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 2022-2023, the City contributed $983,863 which were in the form of benefit payments during the period. The City did not make additional contributions to the CERBT trust (CERBT).

6.25%
$ 11,827,890

7.25%
$ 7,278,342

8.25%
$ 3,557,673
1% Decrease
Net Pension Liability
Current Discount Rate
Net Pension Liability
1% Increase
Net Pension Liability
Deferred
OutflowsOPEBNet OPEB
Liability
Deferred
Inflows- OPEB OPEB Expense
$ 2,049,733 $ (11,952,396) $ (6,983,986) $ 14,484,325
410,993 (1,347,906) (3,981,262) 240,778
Total $ 2,460,726 $ (13,300,302) $ (10,965,248) $ 14,725,103 City of Barstow OPEB Plan
Barstow Fire Protection District OPEB Plan
Inactive plan members currently receiving benefits 117
Inactive plan members entitled to but not receiving benefits - Active plan members 148
Total 265
80 14.a
Packet Pg. 234 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 13: POST-EMPLOYMENT HEALTHCARE BENEFITS (CONTINUED) CERBT is a tax qualified irrevocable trust, organized under Internal Revenue Code (IRC) Section 115, established to prefund OPEB as described in GASB Statement No. 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 City’s net OPEB liability was measured as of June 30, 2024, and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2023, based on the following actuarial methods and assumptions
In March 2022, CalPERS updated the project future investment returns for CERBT Strategy 1. CalPERS determined its returns using a building block method and best-estimate ranges of expected future real rates of return for each major classes (expected returns, net of OPEB plan investment expense and inflation). The target allocation and best estimates of geometric real rates of return published by CalPERS for each major class are split for years 1-5 and years 6-20:

June 30, 2023
June 30, 2024
Entry - Age Normal Cost, level percent of pay

2.5% per year

3.0% per year

3.00%

6.05% 1
2017 CalPERS Experience Study
MacLeod Watts Scale 2022

5.8% in 2023, fluctuates down to 3.9% by 2076
Salary Increases
Assumed Wage Inflation
Investment Rate of Return
Mortality
Post Retirement Benefit Increase
Healthcare Trend
Inflation
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Target Allocation*
Expected Real
Return Year 1-5
Expected Real
Return Years 6-20

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

6.05%

4.09%
Commodities
Asset Class
Global Equity
Fixed Income
Global Real Estate (REITs)
Treasury Inflation Protected Securities
Assumed Long-Term Rate of Inflation
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%. 81 14.a
Packet Pg. 235 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 13: POST-EMPLOYMENT HEALTHCARE BENEFITS (CONTINUED) Discount Rate
The discount rate used to measure the total OPEB liability was 4.09 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.

Changes in the net OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City 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 City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2023:

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability/Asset
$ 1, 16,582,629 $ 15, 477,082 $ 105,547
435,006 - 435,006
677,345 - 677,345
(3,257,886) (3, - 257,886)
(913,325) (913,325) -
- 913,325 (913,325)
- 95,052 (95,052)
- (761) 761
(3,058,860) 94,291 (3,153,151)
$ 13,523,769 $ 1,571,373 $ 11,952,396
Net Changes
Balance at June 30, 2024
Administrative Expenses
Net Investment Income
Increase (Decrease)
Balance at June 30, 2023
Change in the Year:

Service Cost
Interest
Changes in Assumptions
Benefit Payments
Contribution - Employer
1% Decrease

3.57%
Current
Discount

4.57%
1% Increase

5.57%
Net OPEB Liability 13,395,429 $ $ 11,952,396 $ 10,727,372 1% Decrease

6.40%
Current
Healthcare
Trend Rate

7.40%
1% Increase

8.40%
Net OPEB Liability 11,524,256 $ $ 11,952,396 $ 12,383,891 82 14.a
Packet Pg. 236 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 13: POST-EMPLOYMENT HEALTHCARE 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 fiscal year ended June 30, 2024, the City recognized OPEB expense of $14,484,325. For the fiscal year ended June 30, 2024, the City reported deferred outflows of resources related to OPEB from the following sources:

The $893,664 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, 2024. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Net differences between projected and actual
earnings on OPEB plan investments
5 years straight-line recognition
All Other Amounts
Expected average remaining service
lifetime (EARSL) (7.6 years at
June 30, 2023, measurement date)
Deferred
Outflows of
Resources
Deferred Inflows
of Resources
$ - 893,664 $
21,909 (2,244,162)
1,042,839 (4,739,824)
91,321 -
Total $ 2,049,733 $ (6,983,986)
OPEB Contributions Subsequent to Measurement
Differences between expected and actual experience
Changes of Assumptions
Net Difference Between Projected and Actual
Fiscal Year
Ending June 30,
Recognized Net
Deferred Outflows
(Inflows) of
Resources
2025 (842,077) $
2026 (1,090,056)
2027 (1,153,269)
2028 (1,183,742)
2029 (872,907)
Thereafter (685,866)
Total (5,827,917) $
83 14.a
Packet Pg. 237 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 13: POST-EMPLOYMENT HEALTHCARE BENEFITS (CONTINUED) D. Barstow Fire Protection District OPEB Plan
Plan Description
The Barstow Fire Protection District (BFPD) became part of the City of Barstow in November 2010 as a special revenue fund. In previous years, the Barstow Fire Professional Fire Fighters Association (BFPA) had a separate health insurance plan, Riverstone Capital, apart from City Employees. Riverstone Capital notified the City that effective February 28, 2019, the BFPD employees would be losing their Stop Loss/Reinsurance coverage. The City's/BFPD's insurance broker, Alliant/Crystal and Company, reviewed several options and it was determined that moving the BFPD employees into CalPERS medical would offer the best long-term coverage options for the employees.

CalPERS would also extend the coverage to retirees. The previous method for providing retiree coverage under BFPA's Memorandum of Understanding (MOU) required the retiree carry their own insurance coverage and submit proof of payment of the premium and a request for reimbursement on a monthly basis. Including retired firefighters in CalPERS medical coverage streamlined the process for the city and the retiree.

A meeting with BFPD members was held to advise them of the situation and staff began the process to enroll them into CalPERS health coverage effective March 1, 2019. The inclusion of the BFPD firefighters in CalPERS medical coverage also simplified the process of providing medical insurance to all City employees.

The City provides retiree medical benefits to eligible retirees and their spouses in accordance with their labor agreements.

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 2022-23, the District contributed $893,664, 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 No. 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.

Inactive Employees or Beneficiaries Currently Receiving Benefits 117 Inactive Employees Entitled to but not yet Receiving Benefits 0 Active Employees 148
Total 265
84 14.a
Packet Pg. 238 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 13: POST-EMPLOYMENT HEALTHCARE BENEFITS (CONTINUED) 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, 2023 based on the following actuarial methods and assumptions:

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.

Discount Rate
The discount rate used to measure the total OPEB liability was 4.10 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.

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

4.57%

2.30%
Contributes full ADC
Varies by Entry Age and Service

3.00%
MacLeod Watts Scale 2022 applied generationally
Healthcare Trend 5.8% decreasing to 3.9% in 2076
Contribution Policy
Salary Increases
Projected Salary Increases
Mortality
Inflation
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Target Allocation*
Expected Real
Return Year 1-5
Expected Real
Return Years 6-20

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%
*Real rates of return come from a geometric representation of returns that assume a general inflation rate of

2.5%.

Commodities
Asset Class
Global Equity
Fixed Income
Global Real Estate (REITs)
Treasury Inflation Protected Securities
85 14.a
Packet Pg. 239 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 13: POST-EMPLOYMENT HEALTHCARE BENEFITS (CONTINUED) Changes in the net OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate 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 Due to the nature of the benefit agreements of the plan, the health care cost trend rate was not considered to be a significant assumption in determining the net OPEB liability, hence the sensitivity disclosure with regard to the healthcare cost trend rate was not applicable.

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability/Asset
$ 324,558 3,612,838 $ 3,288,280 $
525,547 525,547 -
168,356 168,356 -
20,115 20,115 -
(2,569,363) (2,569,363) -
-
64,217 - (64,217)
(38,524) (38,524) -
20,854 (20,854)
- (162) 162
(25,693) (25,693) -
Other Miscellaneous Income/(Expense) - 120 (120)
(1,919,562) 20,812 (1,940,374)
$ 1,693,276 $ 345,370 $ 1,347,906
Implicit Subsidy Credit
Net Changes
Balance at June 30, 2024
Administrative Expenses
Increase (Decrease)
Balance at June 30, 2023
Change in the Year:

Service Cost
Interest on the Total OPEB Liability
Differences Between Actual and
Charges in Assumptions
Changes in Benefit Terms
Contribution - Employer
Benefit Payments
Net Investment Income
Expected Experience
1% Decrease

3.12%
Current
Discount

4.12%
1% Increase

5.12%
Net OPEB Liability 1,550,978 $ 1,347,906 $ 1,178,679 $
86 14.a
Packet Pg. 240 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2024, the District recognized OPEB expense of $240,777. 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:

Net differences between projected and actual
earnings on OPEB plan investments
5 years straight-line
All Other Amounts Expected average remaining service lifetime (EARSL) (7.6 years at June 30, 2023)
Deferred Outflow
of Resources
Deferred Inflow
of Resources
$ - 90,199 $
(3, 222,281 472,920)
( 77,201 508,342)
21,312
Total 410,993 $ (3, $ 981,262)
OPEB Contributions Subsequent to Measurement
Changes of Assumptions
Differences between expected and actual experience
Net Difference Between Projected and Actual
Earnings on Plan Investments
Fiscal Year
Ending June 30,
Recognized Net
Deferred Outflows
(Inflows) 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)
87 14.a
Packet Pg. 241 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 14: COMMITMENTS AND CONTINGENCIES
A. Pending Litigation
The City is a defendant in a number of lawsuits that have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty. In the opinion of the City Attorney, these actions, when finally adjudicated, will not have any material adverse effect in the financial position of the City.

B. Construction Commitments
NOTE 15: FUND BALANCE FOR GOVERNMENTAL FUNDS
The schedule on the following page illustrates the City’s fund balances as of June 30, 2024 for its governmental funds:

Project Title
Contract
Amount
Expenditures to
date as of
June 30, 2024
Remaining
Commitments
First Avenue Bridge Over BNSF Railroad Track PS&E $ 4,610,000 $ 4,505,888 $ 104,112 First Avenue Bridge Over BNSF Railroad Track ROW 15,000,000 7,633,470 7,366,530 First Avenue Bridge Over BNSF Railroad Track CPUC 5,000,000 367,820 4,632,180 First Avenue Bridge Over Mojave River 4,242,837 4,202,462 40,375 General Fund
Measure I
Special Revenue
Fund
Barstow Fire
Protection
District Special
Revenue Fund
Grants Special
Revenue Fund
Non Major
Government
Funds
Total
Government
$ - 113,161 $ - $ - $ 569,480 $ 682,641 $
- 123,593 - - - 123,593
- 5,517,392 - - - 5,517,392
- 5,754,146 - - 569,480 6,323,626
- - - - 71,578 71,578
- - - - 3,829,419 3,829,419
- - - - 463,665 463,665
500,493 - - - 1,180,584 1,681,077
500,493 - - - 5,545,246 6,045,739
- 655,796 - - - 655,796
- 655,796 - - - 655,796
- 1,224,457 - - - 1,224,457
- 4,897,828 - - 4,897,828 -
6,122,285 - - - 6,122,285 -
Other 17,086,923 (2,511,336) - (2,243,541) (589,461) 11,742,585 $ 29,619,150 $ 500,493 $ (2,511,336) $ (2,243,541) $ 5,525,265 $ 30,890,031 Major Governmental Funds
Unassigned Fund Balance
Nonspendable Fund Balance:

Prepaids & Inventory
Deposits
Advance to Other Funds
Restricted Fund Balance for:

Public Safety/Fire Protection
Streets & Highway
Total Fund Balances
Low & Moderate Income Housing
Capital Projects
Assigned Fund Balance
Emergency Contingency Policy
Working Capital Reserve
Committed Fund Balance
Other Purposes
88 14.a
Packet Pg. 242 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 16: MEASURE Q
In November 2018, the voters approved Measure Q which established a one-cent sales-tax, estimated to generate $7 million in local funding for public safety and citywide services.

Funding generated from the tax is intended to:
• Maintain local fire protection and paramedic services • Provide police services, including neighborhood police patrols, crime prevention and investigations • Maintain streets and parks, and repair potholes
• Provide quick responses to 9-1-1 emergencies
• Help fund senior and youth programs
• Reduce gang activity and drug-related crimes
The revenues received and expenditures relating to Measure “Q” for the current year and previous year are as follows:

Measure Q is reported under the General Fund, and therefore, is not a separate standalone fund. For more information, please refer to the Measure Q section under Note 19.

NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Barstow that previously had reported a redevelopment agency within the reporting entity of the city as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 17, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 4653-2012.
2023-2024 2022-2023
Revenues:

Measure "Q" sales tax 9,862,721 $ 10,212,109 $
Use of money and property 54,524 (36,805)
Miscellaneous income 100,030 36,583
Total Revenues 10,017,275 10,211,887
Expenditures:

General Government 823,935 777,405
Police 2,881,510 2,610,364
Fire 3,103,158 3,236,021
Community Development 158,432 220,401
Public Works 992,824 872,605
Total expenditures 7,959,859 7,716,796
Current year excess (deficiency)
of revenues over expenditures 2,058,416 2,495,091
Fund Balance, Beginning of the year 10,897,658 8,402,567 Fund Balance, End of Year $ 12,956,074 $ 10,897,658
Fiscal Year
89 14.a
Packet Pg. 243 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
Real Property Held for Resale
In order to improve blighted conditions in the City of Barstow, the City formed the Barstow Redevelopment Agency in 1973. Additionally, the Agency had adopted a Five- Year Implementation Plan for the Project Area I with an established goal of supporting affordable housing and promoting economic development, as well as community, commercial and institutional revitalization. To implement these programs and activities, the Agency acquired real property within the Project Area I to be redeveloped. Three parcels were held in the Land Held for Resale asset account by the Agency totaling $2,224,905.

As of February 1, 2012, the land held for resale was taken over by the Successor Agency to the Redevelopment Agency due to the dissolution of the Barstow Redevelopment Agency per Assembly Bill AB 1X 26 and Assembly Bill AB1484.

NOTE 18: NEGATIVE FUND BALANCE/NET POSITION
The following funds have negative fund balance as of June 30, 2024:

Barstow Fire Protection District Fund ($2,511,336) - As projected by staff and discussed with the Board, the District’s expenditures exceeded revenues for the fiscal year. The District has reduced its operating expenditures to its lowest, yet sustainable limit. Salaries and benefits continued to be monitored but pension costs remained high with the San Bernardino County Employees’ Retirement Association. Management was aware of ongoing fiscal issues and the Board is also aware of the increasing fund balance deficit.

Grants Fund ($2,243,541) – The City made major progress payments for reimbursable grant projects for which it has not been reimbursed.

Harvey House Foundation ($15,558) – The Foundation is expected to become more active in the future. It is anticipated that the Foundation will receive revenue to offset the deficit fund balance in the coming years.

COVID-19 Grants Fund ($6,803) – The City will make payments for reimbursable grant projects for which it has not been reimbursed.

NOTE 19: BARSTOW FIRE PROTECTION DISTRICT
The Barstow Fire Protection District (District) continues to have a deficit fund balance in fiscal year 2024. In fiscal year 2018, the Board and management studied and reviewed a variety of options to address these concerns. • Measure Q - In March 2018, the City Council hired a research firm to perform a general sales tax measure feasibility study. As part of this study, a survey was sent to the City of Barstow voters requesting their feedback about establishing an increase in general transaction and use (sales) tax that will fund municipal services. The result of the survey, was presented at the May 15, 2018, Council’s meeting, showing approximately 63-69% of the residents in support of the proposed transaction and use tax measure. On July 16, 2018, the City Council unanimously adopted the resolution and ordinance to put Measure Q on November 2018 ballot. The resolution called for a General Transaction and Use Tax of one percent. The measure passed with 59.28% of the vote.

The City began receiving the Measure Q revenue immediately in July, for fiscal year 2020. So far, the receipts have exceeded the City’s initial estimates. These funds will be used to pay-back the loan and sustain the Fire Department, in addition to supporting police officers, maintaining streets and help fund senior and youth programs.
90 14.a
Packet Pg. 244 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 19: BARSTOW FIRE PROTECTION DISTRICT (CONTINUED)
• Beginning in fiscal year 2015, the City began advancing funds to the District to cover operational costs. On October 1, 2018, the City Council approved the amended and restated loan agreement between the City of Barstow and the Barstow Fire Protection for $4,153,696, with a zero percent interest rate. The City advanced an additional $1,243,696 for fiscal year 2020 bringing the amount due the City to $5,817,392. This action formalized the outstanding debt due the City in the event the Measure Q ballot measure was not successful.

The Fire Protection district repaid $500,000 in 2024, bringing the amount due at June 20, 2024 to $3,817,392. • The Board and management 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.

NOTE 20: NET INVESTMENT IN CAPITAL ASSETS
The breakdown for net investment in capital assets for the year ended June 30, 2024, is as follows:

Total
Governmental Wastewater Solid Waste Business-Type
Activities Reclamation Fund Disposal Fund Activities
Capital assets, net of
accumulated depreciation/amortization $ 86,411,299 $ 23,607,377 $ 261,761 $ 23,869,138 Less:

Bonds, notes and finance
purchase agreements (26,201,842) - - -
Less: Lease liability (988,614) (40,930) (7,495) (48,425) Less: Subscription liability (48,664) - - -
Net investment in capital assets $ 59,172,179 $ 23,566,447 $ 254,266 $ 23,820,713 Business-Type Activities
91 14.a
Packet Pg. 245 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
92 14.a
Packet Pg. 246 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

REQUIRED SUPPLEMENTARY

INFORMATION
93 14.a
Packet Pg. 247 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
94 14.a
Packet Pg. 248 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Required Supplementary Information
For the Year Ended June 30, 2024
NOTE 1: BUDGETS AND BUDGETARY ACCOUNTING
A. Budgetary Control and Budgetary Accounting
The City follows these procedures in establishing the budgets.

1. The annual budget is adopted by the City Council after the holding of a hearing and provides for the general operation of the City. 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. This “appropriated budget” covers City expenditures in all governmental funds, except debt service and capital improvement projects carried forward from prior years.

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

4. 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.

5. Annual budgets are adopted for the General Fund, all special revenue funds, capital projects funds, and debt service funds, 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. 95 14.a
Packet Pg. 249 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 29,551,800 $ 29,551,800 $ 30,222,438 $ 670,638
Licenses and permits 411,455 411,455 403,098 (8,357)
Intergovernmental 463,930 463,930 482,228 18,298
Charges for services 2,603,370 2,603,370 3,030,882 427,512 Use of money and property 419,740 419,740 800,870 381,130 Fines and forfeitures 89,950 89,950 119,996 30,046
Miscellaneous 395,250 395,250 466,834 71,584
Total revenues 33,935,495 33,935,495 35,526,346 1,590,851

EXPENDITURES
Current:

General government 14,297,346 7,081,077 7,044,333 36,744 Public safety 24,277,204 12,529,979 13,205,626 (675,647) Community development 6,714,826 3,140,985 3,166,121 (25,136) Parks and recreation 3,046,980 1,545,209 1,545,351 (142) Public works 9,157,347 4,517,745 4,619,862 (102,117)
Capital outlay 2,036,803 1,501,803 331,112 1,170,691
Debt service:

Interest and fiscal charges 1,455,806 764,103 1,429,203 (665,100) Total expenditures 60,986,312 31,080,901 31,341,608 (260,707) Excess (deficiency) of revenues
over (under) expenditures (27,050,817) 2,854,594 4,184,738 1,330,144

OTHER FINANCING SOURCES (USES)
Transfers in 5,194,200 2,597,100 2,077,200 (519,900)
Transfers out (13,350,581) (7,170,346) (6,149,887) 1,020,459 Leases issued - - 667,355 667,355
Total other financing sources (uses) (8,156,381) (4,573,246) (3,405,332) 1,167,914 Net change in fund balances $ (35,207,198) $ (1,718,652) 779,406 $ 2,498,058 Fund balances (deficit)-beginning 28,839,744
Fund balances (deficit)-ending $ 29,619,150
96 14.a
Packet Pg. 250 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Measure I
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 1,900,000 $ 1,900,000 $ 1,956,807 $ 56,807 Use of money and property 24,365 24,365 101,353 76,988
Total revenues 1,924,365 1,924,365 2,058,160 133,795

EXPENDITURES
Current:

Public safety 33,963 33,963 - 33,963
Total expenditures 33,963 33,963 - 33,963
Excess (deficiency) of revenues
over (under) expenditures 1,890,402 1,890,402 2,058,160 167,758

OTHER FINANCING SOURCES (USES)
Transfers out (4,480,832) (3,120,732) (1,911,476) 1,209,256 Total other financing sources (uses) (4,480,832) (3,120,732) (1,911,476) 1,209,256 Net change in fund balances $ (2,590,430) $ (1,230,330) 146,684 $ 1,377,014 Fund balances (deficit)-beginning 353,809
Fund balances (deficit)-ending $ 500,493
97 14.a
Packet Pg. 251 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Barstow Fire Protection District
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 6,294,950 $ 6,294,950 $ 6,344,672 $ 49,722
Licenses and permits 2,355 2,355 2,418 63
Intergovernmental 1,620 1,620 1,628 8
Use of money and property 19,100 19,100 19,093 (7)
Miscellaneous 590 590 588 (2)
Total revenues 6,318,615 6,318,615 6,368,399 49,784

EXPENDITURES
Current:

Public safety 16,062,548 8,153,413 7,930,850 222,563
Debt service:

Principal 1,000,000 500,000 - 500,000
Total expenditures 17,062,548 8,653,413 7,930,850 722,563 Excess (deficiency) of revenues
over (under) expenditures (10,743,933) (2,334,798) (1,562,451) 772,347

OTHER FINANCING SOURCES (USES)
Transfers in 1,561,344 4,351,059 4,275,571 (75,488)
Transfers out (3,109,974) (1,554,987) (1,556,413) (1,426) Total other financing sources (uses) (1,548,630) 2,796,072 2,719,158 (76,914) Net change in fund balances $ (12,292,563) $ 461,274 1,156,707 $ 695,433 Fund balances (deficit)-beginning (3,668,043)
Fund balances (deficit)-ending $ (2,511,336)
98 14.a
Packet Pg. 252 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Grants
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 4,798,770 $ 5,099,968 $ 4,756,117 $ (343,851) Use of money and property 3,500 3,500 2,483 (1,017)
Total revenues 4,802,270 5,103,468 4,758,600 (344,868)

EXPENDITURES
Current:

Public safety 233,536 157,394 131,410 25,984
Community development 78,615 39,306 97,630 (58,324)
Total expenditures 312,151 196,700 229,040 (32,340)
Excess (deficiency) of revenues
over (under) expenditures 4,490,119 4,906,768 4,529,560 (377,208)

OTHER FINANCING SOURCES (USES)
Transfers out (11,922,323) (11,699,584) (1,776,507) 9,923,077 Total other financing sources (uses) (11,922,323) (11,699,584) (1,776,507) 9,923,077 Net change in fund balances $ (7,432,204) $ (6,792,816) 2,753,053 $ 9,545,869 Fund balances (deficit)-beginning (4,996,594)
Fund balances (deficit)-ending $ (2,243,541)
99 14.a
Packet Pg. 253 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
CalPERS Cost Sharing Plan
Schedule of Proportionate Share of the Net Pension Liability As of June 30, for the Last Ten Fiscal Years(1)
2024 2023 2022 2021 2020
Measurement Date 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Proportion of the Net Pension Liability 0.66598% 0.08838% 0.39191% 0.26490% 0.24588% Proportionate Share of the Net Pension Liability $ 18,721,763 $ 18,023,479 $ 14,864,924 $ 29,751,671 $ 26,777,913 Covered-Employee Payroll $ 11,745,774 $ 14,750,205 $ 9,880,472 $ 10,266,253 $ 9,842,257 Proportionate Share of the Net Pension Liability as
Percentage of Covered-Employee Payroll 159.39% 122.19% 150.45% 289.80% 272.07% Plan Fiduciary Net Position $ 130,014,867 $ 129,524,741 $ 123,982,203 $ 104,679,650 $ 102,046,037 Plan Fiduciary Net Position as a Percentage of the
Total Pension Liability 87.78% 87.78% 89.29% 77.87% 75.26% Notes to Schedule:

Benefit Changes: None
Changes of Assumptions: None
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2016 was the first year of implementation, therefore only nine years are shown.
100

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Packet Pg. 254 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
6/30/2018 6/30/2017 6/30/2016 6/30/2015

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

75.26% 73.31% 74.06% 79.82%
101

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Packet Pg. 255 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
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 2020
Measurement Date 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Proportion of the Net Pension Liability 0.307% 0.338% 0.435% 0.421% 0.457% Proportionate Share of the Net Pension Liability $ 7,278,342 $ 7,854,204 $ 8,433,660 $ 16,891,227 $ 12,382,040 Covered Payroll $ 2,759,103 $ 2,550,102 $ 2,430,284 $ 2,045,831 $ 1,890,826 Proportionate Share of the Net Pension Liability as
Percentage of Covered Payroll 263.79% 308.00% 347.02% 825.64% 654.85% Plan Fiduciary Net Position $ 26,805,659 $ 29,379,425 $ 45,633,022 $ 33,270,269 $ 33,532,575 Plan Fiduciary Net Position as a Percentage of the
Total Pension Liability 71.99% 78.91% 84.40% 66.33% 73.03% Notes to Schedule:

Changes of Assumptions: None
Benefit Changes: None
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2016 was the first year of implementation, therefore only nine years are shown.
102

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Packet Pg. 256 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2019 2018 2017 2016
6/30/2018 6/30/2017 6/30/2016 6/30/2015

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

72.94% 71.09% 76.86% 80.98%
103

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Packet Pg. 257 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
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 2021
Measurement Date 6/30/2023 6/30/2022 6/30/2021 6/30/2020 Changes in Total OPEB Liability
Service cost $ 435,006 $ 535,801 $ 565,909 $ 532,051
Interest 677,345 455,294 577,610 586,298
Differences between actual and expected experience (1,276,926) - (2,058,221) - Changes in assumptions (1,980,960) (4,307,157) 991,369 353,512 Benefit payments (913,325) (901,111) (851,272) (759,312) Net change in total OPEB liability (3,058,860) (4,217,173) (774,605) 712,549 Total OPEB liability - beginning 16,582,629 20,799,802 21,574,407 20,861,858 Total OPEB liability - ending (a) 13,523,769 16,582,629 20,799,802 21,574,407 Plan Fiduciary Net Position
Contribution - employer 913,325 901,111 851,272 759,312 Net investment income 94,886 (228,363) 367,993 45,704
Benefit payments (913,325) (901,111) (851,272) (759,312) Administrative expense (761) (432) (507) (632)
Other expense 166 - - -
Net change in plan fiduciary net position 94,291 (228,795) 367,486 45,072 Plan fiduciary net position - beginning 1,477,082 1,705,877 1,338,391 1,293,319 Plan fiduciary net position - ending (b) 1,571,373 1,477,082 1,705,877 1,338,391 Net OPEB Liability/(Assets) - ending (a) - (b) $ 11,952,396 $ 15,105,547 $ 19,093,925 $ 20,236,016 Plan fiduciary net position as a percentage
of the total OPEB liability 11.6% 8.9% 8.2% 6.2%
Covered payroll $ 10,917,528 $ 13,424,691 $ 12,765,028 $ 13,389,701 Net OPEB liability as a percentage
of covered payroll 109.48% 112.52% 149.58% 151.13%
Notes to Schedule:

Changes of Assumptions: The discount rate increased from 4.09% to 4.57% in measurement period 6/30/2023. (1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.

See Notes to Required Supplementary Information.
104

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Packet Pg. 258 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2020 2019 2018
6/30/2019 6/30/2018 6/30/2017
$ 628,854 $ 586,241 $ 637,325
557,475 559,512 497,633
110,249 - -
1,857,556 365,110 (1,110,604)
(741,262) (702,823) (628,957)
2,412,872 808,040 (604,603)
18,448,986 17,640,946 18,245,549
20,861,858 18,448,986 17,640,946
741,262 702,823 628,957
75,207 89,989 108,069
(741,262) (702,823) (628,957)
(261) (603) (548)
- (1,496) -
74,946 87,890 107,521
1,218,373 1,130,483 1,022,962
1,293,319 1,218,373 1,130,483
$ 19,568,539 $ 17,230,613 $ 16,510,463

6.2% 6.6% 6.4%
$ 12,153,938 $ 10,550,746 $ 10,550,746
161.01% 163.31% 156.49%
See Notes to Required Supplementary Information.
105

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Packet Pg. 259 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

BARSTOW FIRE PROTECTION DISTRICT
Schedule of Changes in the Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years(1)
2024 2023 2022 2021
Measurement Date 6/30/2023 6/30/2022 6/30/2021 6/30/2020 Changes in Total OPEB Liability
Service cost $ 525,547 $ 633,234 $ 573,551 $ 544,393
Interest on the total OPEB liability 168,356 109,198 127,973 111,849 Plan experience 20,115 - (705,883) -
Changes in assumptions (2,569,363) (1,437,109) 208,292 72,167 Changes in benefit terms - - - -
Benefit payments (64,217) (45,608) (33,966) (19,568)
Net change in total OPEB liability (1,919,562) (740,285) 169,967 708,841 Total OPEB liability - beginning 3,612,838 4,353,123 4,183,156 3,474,315 Total OPEB liability - ending (a) 1,693,276 3,612,838 4,353,123 4,183,156 Plan Fiduciary Net Position
Contribution - employer 64,217 45,608 33,966 19,568
Net investment income 20,854 (50,191) 80,880 10,045
Benefit payments (64,217) (45,608) (33,966) (19,568)
Administrative expense (162) (95) (111) (139)
Other expense 120 - - -
Net change in plan fiduciary net position 20,812 (50,286) 80,769 9,906 Plan fiduciary net position - beginning 324,558 374,844 294,075 284,169 Plan fiduciary net position - ending (b) 345,370 324,558 374,844 294,075 Net OPEB Liability/(Assets) - ending (a) - (b) $ 1,347,906 $ 3,288,280 $ 3,978,279 $ 3,889,081 Plan fiduciary net position as a percentage
of the total OPEB liability 20.4% 9.0% 8.6% 7.0%
Covered payroll $ 4,272,131 $ 4,005,521 $ 3,624,974 $ 2,045,831 Net OPEB liability as a percentage
of covered payroll 31.55% 82.09% 109.75% 190.10%
Notes to Schedule:
(1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.

Changes of Assumptions: The discount rate increased from 4.10% to 4.12% in measurement period 6/30/2023.

See Notes to Required Supplementary Information.
106

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Packet Pg. 260 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2020 2019 2018
6/30/2019 6/30/2018 6/30/2017
$ 90,956 $ 86,320 $ 90,934
29,157 26,317 21,440
124,887 - -
52,128 13,302 (50,934)
2,355,457 - -
(14,200) (12,072) (12,099)
2,638,385 113,867 49,341
835,930 722,063 672,722
3,474,315 835,930 722,063
14,200 12,072 12,099
16,415 19,778 23,752
(14,200) (12,072) (12,099)
57 (461) (121)
- - -
16,472 19,317 23,631
267,697 248,380 224,749
284,169 267,697 248,380
$ 3,190,146 $ 568,233 $ 473,683

8.2% 32.0% 34.4%
$ 2,758,300 $ 2,611,101 $ 2,537,528
115.66% 21.76% 18.67%
See Notes to Required Supplementary Information.
107

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Packet Pg. 261 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedules of Plan Contributions
As of June 30, for the Last Ten Fiscal Years 1
Covered/ Contribution as a
Fiscal Year Actuarially Actual Contribution Covered- % of Covered/ Ending Determined Employer Deficiency Employee Covered Employee June 30, Contribution Contributions (Excess) Payroll Payroll 2024 $ 1,618,835 $ 1,618,835 $ - $ 11,745,774 13.78%
2023 2,349,577 2,349,577 - 14,750,205 15.93%
2022 3,643,916 23,404,058 (19,760,142) 9,880,472 236.87% 2021 3,405,375 3,405,375 - 10,266,253 33.17%
2020 3,124,739 3,124,739 - 9,842,257 31.75%
2019 2,677,140 2,677,140 - 10,816,083 24.75%
2018 2,533,851 2,533,851 - 11,891,452 21.31%
2017 2,388,566 2,388,566 - 10,244,777 23.31%
2016 2,051,026 2,051,026 - 10,085,135 20.34%
2024 $ 1,363,210 $ 1,363,210 $ - $ 2,759,103 49.41%
2023 1,321,109 1,321,109 - 2,550,102 51.81%
2022 2,141,231 10,276,108 (8,134,877) 2,430,284 422.84% 2021 2,029,361 2,029,361 - 2,045,831 99.19%
2020 1,760,542 1,760,542 - 1,890,826 93.11%
2019 1,625,725 1,625,725 - 1,816,148 89.52%
2018 1,704,307 1,704,307 - 1,776,774 95.92%
2017 1,258,947 1,258,947 - 2,518,304 49.99%
2016 1,407,336 1,407,336 - 2,036,785 69.10%
2024 $ 1,065,332 $ 893,664 $ 171,668 $ 11,223,219 7.96% 2023 1,003,698 913,325 90,373 14,750,205 6.19%
2022 995,997 901,111 94,886 13,424,691 6.71%
2021 1,213,266 851,272 361,994 12,765,028 6.67%
2020 1,085,891 759,312 326,579 13,389,701 5.67%
2019 1,032,102 741,262 290,840 12,153,938 6.10%
2018 982,138 702,823 279,315 10,550,746 6.66%
2024 $ 208,181 $ 90,199 $ 117,982 $ 4,400,295 2.05%
2023 408,795 64,217 344,578 4,272,131 1.50%
2022 376,137 45,608 330,529 4,005,521 1.14%
2021 366,074 33,966 332,108 3,624,974 0.94%
2020 335,358 19,568 315,790 2,045,831 0.96%
2019 64,738 14,200 50,538 2,758,300 0.51%
2018 62,732 12,072 50,660 2,611,101 0.46%
(1) Historical information is required only for the measurement periods for which GASB 68 and 75 are applicable. Fiscal Year 2016 was teh first year of implementation of GASB 68, and 2018 was the first year of implementation of GASB 75. Future years' information will be displayed up to 10 years as information becomes available.

Barstow Fire Protection District Agent Multiple Employer OPEB Plan Agent Multiple Employer OPEB Plan
CalPERS Cost Sharing Plan
San Bernardino County Employees' Retirement Association (SBCERA) 108

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Packet Pg. 262 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

SUPPLEMENTARY INFORMATION
109

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Packet Pg. 263 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
110

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Packet Pg. 264 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

NON-MAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
Gas Tax Special Revenue Fund is used to account for receipts and expenditures of money apportioned under Street and Highway Code Sections 2105, 2106, 2107 and 2107.5 of the State of California.

Asset Seizure Special Revenue Fund is used to account for asset seizure and forfeitures resulting from police investigations and court decisions.

Barstow Harvey House Foundation Special Revenue Fund is used to account for the operations of the Harvey House facility. The City rents portions of the premises to various organizations.

Redevelopment Housing Successor Special Revenue Fund is used to account for housing income to be used to promote low and moderate income programs for residents.

Barstow Community Services Foundation Fund is used to account for activities of the Barstow Community Services Foundation Inc.

Local Transportation Fund is used to account for revenue received as allocated excess transit funds after transit needs are met.

Flood Control Fund is used to account for expenditures toward the construction of Kitchen Dean Wash, Laverne Avenue, and Avenue I funded by the San Bernardino County Flood Control District (District).

Public Safety COPS Program Fund is used to account for the Supplemental Law Enforcement funds used for front line law enforcement services, and for the purchase of equipment to assist law enforcement to prevent and reduce crime.

COVID-19 Grants Fund is used to account for grant expenditures incurred due grants for the Covid-19 pandemic.

CAPITAL PROJECTS FUND
City Capital Projects Fund accounts for transactions related to proceeds from bonds and other resources and their use to acquire and construct certain capital facilities.

DEBT SERVICE FUND
Debt Service Fund is used for the payment of principal and interest on the 2021 Lease Revenue Bonds and the 2022 Taxable Pension Obligation Bonds.
111

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Packet Pg. 265 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and cash equivalents $ 3,630,192 $ 86,753 $ -
Receivables (net of allowance for uncollectible):

Accounts 114,833 - -
Taxes 60,574 - -
Accrued interest 23,820 - -
Prepaid items - - -
Total assets 3,829,419 86,753 -

LIABILITIES
Accounts payable - 4,874 300
Unearned revenue - 65,556 -
Due to other funds - - 15,258
Retentions payable - - -
Total liabilities - 70,430 15,558

DEFERRED INFLOWS OF RESOURCES
Nonspendable - - -
Restricted 3,829,419 16,323 -
Unassigned - - (15,558)
Total fund balances (deficits) 3,829,419 16,323 (15,558) Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 3,829,419 $ 86,753 $ -
Special Revenue Funds
Asset Seizure
Barstow
Harvey House
Gas Tax Foundation
See Notes to Financial Statements.
112

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Packet Pg. 266 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and cash equivalents
Receivables (net of allowance for uncollectible):

Accounts
Taxes
Accrued interest
Prepaid items
Total assets

LIABILITIES
Accounts payable
Unearned revenue
Due to other funds
Retentions payable
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 460,070 $ 2,071 $ 199,659
- - -
- - -
3,615 16 1,569
- - -
463,685 2,087 201,228
20 300 -
- - -
- - -
- - -
20 300 -
- - -
463,665 1,787 201,228
- - -
463,665 1,787 201,228
$ 463,685 $ 2,087 $ 201,228
Redevelopment
Housing
Successor
Barstow
Community
Services
Local
Transportation
Special Revenue Funds
See Notes to Financial Statements.
113

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Packet Pg. 267 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and cash equivalents
Receivables (net of allowance for uncollectible):

Accounts
Taxes
Accrued interest
Prepaid items
Total assets

LIABILITIES
Accounts payable
Unearned revenue
Due to other funds
Retentions payable
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 10,882 $ 531 $ 130,418
- - -
- - -
86 - 1,683
- - -
10,968 531 132,101
- 6,802 76,846
- - -
- - -
- 532 -
- 7,334 76,846
- - -
10,968 - 55,255
- (6,803) -
10,968 (6,803) 55,255
$ 10,968 $ 531 $ 132,101
COVID-19
Grants
Public Safety
COPS
Flood Control Program
Special Revenue Funds
See Notes to Financial Statements.
114

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Packet Pg. 268 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and cash equivalents
Receivables (net of allowance for uncollectible):

Accounts
Taxes
Accrued interest
Prepaid items
Total assets

LIABILITIES
Accounts payable
Unearned revenue
Due to other funds
Retentions payable
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Capital Debt
Projects Fund
Total
Nonmajor
Funds
$ 1,019,141 $ - $ 5,539,717
- - 114,833
- - 60,574
7,460 - 38,249
- 569,480 569,480
1,026,601 569,480 6,322,853
- - 89,142
- - 65,556
- 567,100 582,358
60,000 - 60,532
60,000 567,100 797,588
- 569,480 569,480
966,601 - 5,545,246
- (567,100) (589,461)
966,601 2,380 5,525,265
$ 1,026,601 $ 569,480 $ 6,322,853
Service Fund
City Capital
Projects Debt Service
See Notes to Financial Statements.
115

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Packet Pg. 269 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024

REVENUES
Intergovernmental $ 1,363,062 $ - $ -
Use of money and property 99,304 1,247 -
Total revenues 1,462,366 1,247 -

EXPENDITURES
Current:

General government - - -
Public safety - 6,948 -
Community development - - -
Parks and recreation - - 250
Public works - - -
Capital outlay - - -
Debt service:

Principal - - -
Interest and fiscal charges - - -
Total expenditures - 6,948 250
Excess (deficiency) of revenues
over (under) expenditures 1,462,366 (5,701) (250)

OTHER FINANCING SOURCES (USES)
Transfers in - - -
Transfers out (6,900) - -
Total other financing sources (uses) (6,900) - -
Net change in fund balances 1,455,466 (5,701) (250)
Fund balances (deficit)-beginning 2,373,953 22,024 (15,308) Fund balances (deficit)-ending $ 3,829,419 $ 16,323 $ (15,558) Special Revenue Funds
Gas Tax Asset Seizure
Barstow
Harvey House
Foundation
See Notes to Financial Statements.
116

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Packet Pg. 270 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024

REVENUES
Intergovernmental
Use of money and property
Total revenues

EXPENDITURES
Current:

General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
(Continued)
$ - $ - $ -
16,292 73 7,072
16,292 73 7,072
- - -
- - -
40 275 -
- - -
- - -
- - -
- - -
- - -
40 275 -
16,252 (202) 7,072
- - -
- - -
- - -
16,252 (202) 7,072
447,413 1,989 194,156
$ 463,665 $ 1,787 $ 201,228
Special Revenue Funds
Redevelopment
Housing
Successor
Barstow
Community
Services
Local
Transportation
See Notes to Financial Statements.
117

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Packet Pg. 271 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024

REVENUES
Intergovernmental
Use of money and property
Total revenues

EXPENDITURES
Current:

General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
$ - $ - $ 186,306
386 (1) 7,375
386 (1) 193,681
- 6,802 -
- - 60,417
- - -
- - -
- - -
- - 168,428
- - -
- - -
- 6,802 228,845
386 (6,803) (35,164)
- - -
- - (80,000)
- - (80,000)
386 (6,803) (115,164)
10,582 - 170,419
$ 10,968 $ (6,803) $ 55,255
Special Revenue Funds
COVID-19
Grants
Public Safety
COPS
Flood Control Program
See Notes to Financial Statements.
118

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Packet Pg. 272 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024

REVENUES
Intergovernmental
Use of money and property
Total revenues

EXPENDITURES
Current:

General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
Capital Debt
Project Fund
Total
Nonmajor
Funds
$ 24,859 $ - $ 1,574,227
33,457 - 165,205
58,316 - 1,739,432
- - 6,802
- - 67,365
- - 315
- - 250
331,959 - 331,959
3,574,876 - 3,743,304
- 1,603,714 1,603,714
- 1,058,256 1,058,256
3,906,835 2,661,970 6,811,965
(3,848,519) (2,661,970) (5,072,533)
3,906,835 2,661,970 6,568,805
- - (86,900)
3,906,835 2,661,970 6,481,905
58,316 - 1,409,372
908,285 2,380 4,115,893
$ 966,601 $ 2,380 $ 5,525,265
Service Fund
City Capital
Projects Debt Service
See Notes to Financial Statements.
119

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Packet Pg. 273 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Gas Tax
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 1,365,245 $ 1,365,245 $ 1,363,062 $ (2,183) Use of money and property 20,840 20,840 99,304 78,464
Total revenues 1,386,085 1,386,085 1,462,366 76,281

OTHER FINANCING SOURCES (USES)
Transfers out (2,157,432) (1,248,900) (6,900) 1,242,000 Total other financing sources (uses) (2,157,432) (1,248,900) (6,900) 1,242,000 Net change in fund balances $ (771,347) $ 137,185 1,455,466 $ 1,318,281 Fund balances (deficit)-beginning 2,373,953
Fund balances (deficit)-ending $ 3,829,419
120

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Packet Pg. 274 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Asset Seizure
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ - $ - $ 1,247 $ 1,247
Total revenues - - 1,247 1,247

EXPENDITURES
Current:

Public safety 23,000 11,500 6,948 4,552
Total expenditures 23,000 11,500 6,948 4,552
Net change in fund balances $ (23,000) $ (11,500) (5,701) $ 5,799 Fund balances (deficit)-beginning 22,024
Fund balances (deficit)-ending $ 16,323
121

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Packet Pg. 275 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Barstow Harvey House Foundation
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

EXPENDITURES
Current:

Parks and recreation $ 650 $ 325 $ 250 $ 75
Total expenditures 650 325 250 75
Net change in fund balances $ (650) $ (325) (250) $ 75
Fund balances (deficit)-beginning (15,308)
Fund balances (deficit)-ending $ (15,558)
122

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Packet Pg. 276 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Public Safety COPS Program
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 86,250 $ 186,250 $ 186,306 $ 56
Use of money and property - - 7,375 7,375
Total revenues 86,250 186,250 193,681 7,431

EXPENDITURES
Current:

Public safety 116,150 50,150 60,417 (10,267)
Capital outlay 345,800 180,800 168,428 12,372
Total expenditures 461,950 230,950 228,845 2,105
Excess (deficiency) of revenues
over (under) expenditures (375,700) (44,700) (35,164) 9,536

OTHER FINANCING SOURCES (USES)
Transfers out (160,000) (80,000) (80,000) -
Total other financing sources (uses) (160,000) (80,000) (80,000) - Net change in fund balances $ (535,700) $ (124,700) (115,164) $ 9,536 Fund balances (deficit)-beginning 170,419
Fund balances (deficit)-ending $ 55,255
123

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Packet Pg. 277 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual City Capital Projects
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ - $ 13,720 $ 24,859 $ 11,139
Use of money and property - 8,500 33,457 24,957
Total revenues - 22,220 58,316 36,096

EXPENDITURES
Current:

Public works 415,464 (415,464) 331,959 (747,423)
Capital outlay 19,055,479 (16,587,308) 3,574,876 (20,162,184) Total expenditures 19,470,943 (17,002,772) 3,906,835 (20,909,607) Excess (deficiency) of revenues
over (under) expenditures (19,470,943) 17,024,992 (3,848,519) (20,873,511)

OTHER FINANCING SOURCES (USES)
Transfers in 14,593,745 17,061,916 3,906,835 (13,155,081) Transfers out (716,946) (358,473) - 358,473
Total other financing sources (uses) 13,876,799 16,703,443 3,906,835 (12,796,608) Net change in fund balances $ (5,594,144) $ 33,728,435 58,316 $ (33,670,119) Fund balances (deficit)-beginning 908,285
Fund balances (deficit)-ending $ 966,601
124

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Packet Pg. 278 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Debt Service
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

EXPENDITURES
Debt service:

Principal $ 3,207,428 $ 1,603,714 $ 1,603,714 $ -
Interest and fiscal charges 2,111,162 1,058,256 1,058,256 - Total expenditures 5,318,590 2,661,970 2,661,970 -
Excess (deficiency) of revenues
over (under) expenditures (5,318,590) (2,661,970) (2,661,970) -

OTHER FINANCING SOURCES (USES)
Transfers in - 2,656,622 2,661,970 5,348
Total other financing sources (uses) - 2,656,622 2,661,970 5,348 Net change in fund balances $ (5,318,590) $ (5,348) - $ 5,348 Fund balances (deficit)-beginning 2,380
Fund balances (deficit)-ending $ 2,380
125

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Packet Pg. 279 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
126

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Packet Pg. 280 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CUSTODIAL FUNDS
Public Improvement District 91-1 accounts for the receipt of assessments relating to Public Improvement District 91-1 and the disposition of the assessments under the terms of the agreement.

Landscape Assessment District accounts for the receipt of assessment relating to the Landscape District and the disposition of the assessments under the terms of the agreements. 127

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Packet Pg. 281 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Total
Custodial
Funds
ASSETS
Cash and investments $ 100,377 $ 116,910 $ 217,287
Receivables:

Accounts - 30 30
Accrued interest 789 842 1,631
Total assets 101,166 117,782 218,948

LIABILITIES
Accounts payable - 460 460
Total liabilities - 460 460

NET POSITION
Restricted for:

Individuals, organizations, and other governments 101,166 117,322 218,488 Total net position $ 101,166 $ 117,322 $ 218,488
Landscape
Assessment
District

CITY OF BARSTOW, CALIFORNIA
Combining Statement of Fiduciary Net Position
All Custodial Funds
June 30, 2024
Public
Improvement
District 91-1
128

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Packet Pg. 282 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Total
Custodial
Funds

ADDITIONS
Investment earnings:

Interest $ 3,555 $ 3,822 $ 7,377
Total investment earnings 3,555 3,822 7,377
Collections for assessment districts - 22,092 22,092
Total additions 3,555 25,914 29,469

DEDUCTIONS
Contractual services - 5,477 5,477
Total deductions - 5,477 5,477
Net increase (decrease) in fiduciary net position 3,555 20,437 23,992 Net position-beginning 97,611 96,885 194,496
Net position-ending $ 101,166 $ 117,322 $ 218,488

CITY OF BARSTOW, CALIFORNIA
Combining Statement of Changes in Fiduciary Net Position All Custodial Funds
For the Year Ended June 30, 2024
Public
Improvement
District 91-1
Landscape
Assessment
District
129

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Packet Pg. 283 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
130

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Packet Pg. 284 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

STATISTICAL SECTION
131

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Packet Pg. 285 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
132

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Packet Pg. 286 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Index Page
Financial Trends 137
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

Revenue Capacity 142
These schedules contain information to help the reader assess the City’s most significant local revenues sources, property tax and sales tax.

Debt Capacity 150
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability issues additional debt in the future.

Demographic and Economic Information 155
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.

Operating Information 157
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.

STATISTICAL SECTION
This part of the City of Barstow’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City.
133

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Packet Pg. 287 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 7+,63$*(,17(17,21$//</()7%/$1.
134

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Packet Pg. 288 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Governmental Activities:

Net investment in
capital assets 76,362,833 $ 80,392,246 $ 81,895,762 $ 82,945,793 $ 83,892,867 $ 83,177,722 $ 83,193,605 $ 85,392,038 $ 84,182,513 $ Restricted 2,245,332 1,912,180 2,122,953 2,815,993 4,321,280 4,856,154 2,060,032 2,652,011 4,485,010 Unrestricted 777,665 (4,892,883) (15,011,733) (36,244,461) (40,010,751) (48,226,357) (47,612,389) (49,033,863) (44,227,542) Total Governmental Activities Net Position 79,385,830 $ 77,411,543 $ 69,006,982 $ 49,517,325 $ 48,203,396 $ 39,807,519 $ 37,641,248 $ 39,010,186 $ 44,439,981 $ - $ Business-type Activities:

Net investment in
capital assets 28,045,832 $ 22,332,269 $ 22,376,249 $ 22,036,073 $ 22,493,982 $ 22,443,932 $ 21,922,426 $ 22,527,948 $ 23,997,654 $ Restricted - - - - - - -
Unrestricted (14,863,742) (12,179,023) (10,757,834) (9,598,849) (8,538,249) (7,598,760) (5,702,487) (2,791,649) (4,068,738) Total Business-type Activities Net Position 13,182,090 $ 10,153,246 $ 11,618,415 $ 12,437,224 $ 13,955,733 $ 14,845,172 $ 16,219,939 $ 19,736,299 $ 19,928,916 $ - $ Primary Government:

Net investment in
capital assets 104,408,665 $ 102,724,515 $ 104,272,011 $ 104,981,866 $ 106,386,849 $ 105,621,654 $ 105,116,031 $ 107,919,986 $ 108,180,167 $ - $ Restricted 2,245,332 1,912,180 2,122,953 2,815,993 4,321,280 4,856,154 2,060,032 2,652,011 4,485,010 - Unrestricted (14,086,077) (17,071,906) (25,769,567) (45,843,310) (48,549,000) (55,825,117) (53,314,876) (51,825,512) (48,296,280) - Total Primary Government Net Position 92,567,920 $ 87,564,789 $ 80,625,397 $ 61,954,549 $ 62,159,129 $ 54,652,691 $ 53,861,187 $ 58,746,485 $ 64,368,897 $ - $ Fiscal Year
135

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Packet Pg. 289
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Expenses:

Governmental activities:

General government 2,340,584 $ 3,453,207 $ 4,243,537 $ 3,407,933 $ 3,195,349 $ 4,539,158 $ 7,178,050 $ 11,261,122 $ 9,714,186 $ Public safety 13,655,432 14,618,441 16,507,044 16,367,119 18,968,397 23,887,685 22,274,486 20,727,916 20,200,731 Community development 2,458,665 2,567,843 3,328,046 2,868,473 2,522,157 2,959,442 1,835,249 2,114,693 3,692,053 Recreation 2,777,589 2,840,457 3,221,250 3,097,501 2,573,335 2,548,681 1,413,896 1,892,705 1,767,910 Public works 6,882,670 7,863,741 7,603,005 6,911,603 6,937,058 7,842,090 9,115,346 8,246,181 10,133,006 Interest on long-term debt 239,143 188,887 143,333 100,036 55,104 85 51,162 1,178,331 2,002,106 Unallocated depreciation - - - -
Total Governmental Activities Expenses 28,354,083 31,532,576 35,046,215 32,752,665 34,251,400 41,777,141 41,868,189 45,420,948 47,509,992 - Business-type Activities:

Wastewater 5,217,340 5,183,363 3,991,004 4,077,582 3,928,331 5,093,118 4,626,634 2,572,697 3,299,653 Solid Waste 4,350,342 4,588,155 2,376,686 2,526,901 2,216,662 1,575,575 3,901,112 5,088,339 5,882,295 Transit Services 2,685,773 127,671 - - - - - - - -
Other Enterprise Funds 473,911 391,844 - - - - - - - -
Total Business-type Activities Expenses 12,727,366 10,291,033 6,367,690 6,604,483 6,144,993 6,668,693 8,527,746 7,661,036 9,181,948 - Total Primary Government Expenses 41,081,449 41,823,609 41,413,905 39,357,148 40,396,393 48,445,834 50,395,935 53,081,984 56,691,940 - Program revenues:

Governmental activities:

Charges for services:

General government 1,490,257 1,569,444 1,702,142 1,488,493 2,318,518 1,327,757 1,236,136 1,830,004 2,593,480 Operating grants and contributions 1,702,084 1,045,110 638,283 847,091 1,002,010 859,437 757,387 305,735 1,152,051 Capital grants and contributions 3,978,333 5,488,502 4,365,660 6,145,461 5,670,702 3,526,055 4,994,774 9,450,259 9,095,030 Total governmental activities
program revenues 7,170,674 8,103,056 6,706,085 8,481,045 8,991,230 5,713,249 6,988,297 11,585,998 12,840,561 - Business-type activities:

Charges for services:

Wastewater 5,530,122 5,514,969 5,382,396 5,395,851 5,691,682 5,541,935 5,564,001 5,204,267 5,500,174 Solid Waste 4,023,189 4,121,294 1,926,405 2,027,441 1,971,820 1,988,453 4,208,547 5,733,905 6,301,088 Transit Services 169,247 129,803 - - - - - - - -
Other business-type activites 69,973 58,451 - - - - - - - - Operating grants and contributions 2,275,972 219,038 524,058 - - - - - - - Capital grants and contributions 405,234 - - - - - - - - - Total business-type activities
program revenues 12,473,737 10,043,555 7,832,859 7,423,292 7,663,502 7,530,388 9,772,548 10,938,172 11,801,262 - Total primary government
program revenues 19,644,411 18,146,611 14,538,944 15,904,337 16,654,732 13,243,637 16,760,845 22,524,170 24,641,823 - Fiscal Year
136

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Packet Pg. 290
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Net revenues (expenses):

Governmental activities (21,183,409) $ (23,429,520) $ (28,340,130) $ (25,103,932) $ (25,260,170) $ (36,063,892) $ (34,879,892) $ (33,834,950) $ (34,669,431) $ - $ Business-type activities (253,629) (247,478) 1,465,169 818,809 1,518,509 861,695 1,244,802 3,277,136 2,619,314 - Total net revenues (expenses) (21,437,038) (23,676,998) (26,874,961) (24,285,123) (23,741,661) (35,202,197) (33,635,090) (30,557,814) (32,050,117) - General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes:

Property taxes 7,398,978 7,441,119 7,970,015 9,108,160 8,774,293 9,252,006 9,796,572 10,448,051 11,492,487 Transient occupancy taxes 2,892,232 2,857,509 3,056,078 3,147,207 3,320,952 2,855,796 3,436,464 4,318,551 4,591,458 Sales taxes 7,259,449 7,670,993 7,166,274 7,239,830 9,690,333 13,527,079 16,387,048 18,622,825 18,807,640 Franchise taxes N/A N/A N/A N/A 1,023,994 1,077,373 1,175,996 1,212,053 1,329,910 Business License taxes N/A N/A N/A N/A 233,526 220,930 222,605 228,316 228,630 Other taxes 1,211,911 1,265,262 1,264,374 1,308,951 59,958 64,808 55,188 144,161 87,730 Motor vehicle in lieu, unrestricted - - - - - - - - - - Use of money and property 471,980 482,812 278,153 202,328 242,147 318,440 1,048,338 117,614 374,912 Other general revenues 328,363 199,570 200,675 269,350 601,038 352,124 721,375 370,710 641,520 Gain (loss) on sale of assets - - - - - - - - - -
Transfers - 1,537,968 - - - - (258,393) 2,544,939
Special item - merger of fire district - - - - - - - - - - Extraordinary item - gain due to dissolution of RDA - - - - - - - - - - Inventory Adjustment for Capital Assets - - - - - - - - - - Total Governmental Activities 19,562,913 21,455,233 19,935,569 21,275,826 23,946,241 27,668,555 32,843,585 35,203,887 40,099,226 - Business-type activities:

Use of money and property - - - - - - - (3,498) 28,614
Other revenue - - - - - 27,744 129,965 39,202 63,818
Gain on sale of capital assets - - - - - - - (54,873) - - Transfers - (2,781,366) - - - - 258,393 (2,519,129)
Total Business-type Activities - (2,781,366) - - - 27,744 129,965 239,224 (2,426,697) - Total Primary Government 19,562,913 18,673,867 19,935,569 21,275,826 23,946,241 27,696,299 32,973,551 35,443,112 37,672,529 - Changes in Net Position:

Governmental activities (1,620,496) (1,974,287) (8,404,561) (3,828,106) (1,313,929) (8,395,337) (2,166,271) 1,368,937 5,429,795 - Business-type activities (253,629) (3,028,844) 1,465,169 818,809 1,518,509 889,439 1,374,767 3,516,360 192,617 - Total Primary Government (1,874,125) $ (5,003,131) $ (6,939,392) $ (3,009,297) $ 204,580 $ (7,505,898) $ (791,504) $ 4,885,297 $ 5,622,412 $ - $ Fiscal Year
137

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Packet Pg. 291
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund:

Nonspendable 10,843,398 $ 8,680,778 $ 7,619,282 $ 5,183,492 $ 8,111,586 $ 9,955,211 $ 8,002,559 $ 6,651,670 $ 6,224,280 $ - $ Restricted - - - - - - - - - -
Assigned - - - - - 4,406,560 4,438,404 4,438,404 5,467,623 - Unassigned 14,466,701 12,063,100 9,222,550 9,163,739 5,843,014 (479,717) 5,218,191 12,237,711 17,285,358 - Total General Fund 25,310,099 $ 20,743,878 $ 16,841,832 $ 14,347,231 $ 13,954,600 $ 13,882,054 $ 17,659,154 $ 23,327,785 $ 28,977,261 $ - $ All Other Governmental Funds:

Nonspendable - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
Restricted 2,269,521 1,941,169 2,122,945 2,232,689 4,376,375 4,856,154 2,060,032 2,652,011 4,485,010 Assigned - - - - - - - - - -
Unassigned, reported in:

Special revenue funds (1,203,369) (3,645,638) (4,363,879) (5,509,987) (8,192,534) (8,168,382) (6,784,541) (10,311,199) (8,679,945) - Debt Service - - - - - - - - - -
Capital projects funds - - - - - - - - - -
Total all other governmental funds 1,066,152 $ (1,704,469) $ (2,240,934) $ (3,277,298) $ (3,816,159) $ (3,312,228) $ (4,724,509) $ (7,659,188) $ (4,194,935) $ - $

CITY OF BARSTOW
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
Source: Barstow Finance Department
138

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Packet Pg. 292
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Revenues:

Taxes 18,540,422 $ 19,035,503 $ 19,265,710 $ 20,748,728 $ 22,592,237 $ 26,994,270 $ 31,071,466 $ 34,961,386 $ 36,527,075 $ - $ Licenses and permits 429,256 509,323 574,297 561,068 490,306 442,883 536,798 430,332 524,674 - Fines and forfeitures 125,915 140,692 216,117 78,862 114,564 132,885 89,923 163,033 145,651 - Rental income - - - - - - - - - -
From other agencies 9,278,029 6,713,437 5,161,172 7,365,874 6,051,941 5,818,278 5,535,566 5,625,545 10,174,029 - Charges for services 1,281,351 808,528 712,690 655,742 1,053,338 444,041 328,465 1,003,759 1,599,549 - Use of Money and Property 586,238 579,736 430,896 350,328 924,400 354,439 1,084,648 154,154 412,548 - Other 115,621 80,491 68,327 136,635 472,340 352,124 592,683 370,710 641,520 - Total Revenues 30,356,832 27,867,710 26,429,209 29,897,237 31,699,126 34,538,920 39,239,549 42,708,919 50,025,046 - Expenditures
Current:

General government 2,934,731 3,350,641 3,633,918 3,197,895 3,964,134 3,271,395 5,750,679 16,070,310 5,448,047 - Public safety 14,493,181 14,032,923 14,419,752 15,862,429 17,253,463 18,655,220 18,784,049 35,711,833 20,875,565 - Public works 3,050,005 3,274,837 3,418,593 3,321,773 3,162,077 3,854,666 5,042,790 5,467,331 6,972,863 - Recreation 2,380,982 2,541,381 2,575,293 2,628,551 2,429,324 2,188,673 1,007,100 1,487,939 1,513,155 - Community development 2,427,110 2,573,815 2,839,218 2,609,936 2,555,676 2,626,193 1,605,860 1,981,876 2,974,300 - Debt service:

Principal retirement 1,100,000 1,145,000 1,190,000 1,249,026 1,290,000 1,826,578 2,114,295 155,368 1,746,160 - Interest and fiscal charges 356,970 311,543 262,775 212,818 167,854 112,835 163,912 877,959 2,114,458 - Capital Outlay 6,162,422 6,929,898 2,652,301 4,176,662 3,372,692 1,890,389 2,532,983 6,843,748 2,581,897 - Total Expenditures 32,905,401 34,160,038 30,991,850 33,259,090 34,195,220 34,425,949 37,001,668 68,596,364 44,226,445 - Excess (Deficiency) of
Revenues Over (Under)
Expenditures (2,548,569) (6,292,328) (4,562,641) (3,361,853) (2,496,094) 112,971 2,237,881 (25,887,445) 5,798,601 - Other financing sources (uses):

Transfers in 5,401,533 7,939,085 3,486,269 4,950,785 4,645,038 4,667,368 8,189,791 38,734,738 16,388,185 - Transfers out (5,401,533) (9,288,600) (3,486,269) (4,950,785) (4,645,038) (4,667,368) (8,189,791) (38,993,131) (13,843,246) - Proceeds from sale of assets 382 24,332 - 32,306 720,188 318,414 126,938 - 5,000 - Capital leases - - 124,130 642,996 - - - - - -
Issuance of bonds - - - - - - - 28,415,878 - -
Proceeds from leases - - - - - - - 463,912 627,672 -
Proceeds from subscription based IT agmts - - - - - - - - 137,517 - Transfer of residual equity due to termination - 280,669 - - - - - - - - Total Other Financing
Sources (Uses) 382 (1,044,514) 124,130 675,302 720,188 318,414 126,938 28,621,397 3,315,128 - Net Change in Fund Balances (2,548,187) $ (7,336,842) $ (4,438,511) $ (2,686,551) $ (1,775,906) $ 431,385 $ 2,364,819 $ 2,733,952 $ 9,113,729 $ - $ Debt service as a percentage of
noncapital expenditures 5.4% 5.3% 5.1% 5.0% 4.7% 6.0% 6.6% 1.7% 9.3% #DIV/0! Fiscal Year
139

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Packet Pg. 293
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Fiscal Year
Ended SBE City
June 30 Secured Unsecured Nonunitary Net Value % Change 2015 $ 1,051,514,240 $ 103,609,217 $ 562,232 $ 1,155,685,689 1.07% 2016 1,075,574,231 100,176,764 1,091,097 1,176,842,092 1.83% 2017 1,179,227,750 92,848,517 1,090,047 1,273,166,314 8.18% 2018 1,199,023,057 87,038,753 1,174,083 1,287,235,893 1.11% 2019 1,277,320,622 97,633,037 1,100,258 1,376,053,917 6.90% 2020 1,364,148,974 96,231,522 1,041,131 1,461,421,627 6.20% 2021 1,406,623,300 99,619,193 986,567 1,507,229,060 3.13% 2022 1,519,793,070 97,859,589 891,005 1,618,543,664 7.39% 2023 1,621,768,649 102,344,988 625,283 1,724,738,920 6.56% 2024 1,764,443,000 118,744,392 561,317 1,883,748,709 9.22% Source: HdL Coren & Cone/San Bernardino Co Assessor 2014/15-2023/24 Combined Tax Rolls *Exempt values are not included in Total Assessed Value.

Last Ten Fiscal Years
Assessed Value of Taxable Property

CITY OF BARSTOW
City of Barstow
140

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Packet Pg. 294 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Assessed Value of Taxable Property by Class
Fiscal Year
Residential
Property
Commercial
Property Industrial Property Vacant Land SBE Non Unitary Unsecured Other Total Taxable
Assessed Value (a)
Total
Direct
Tax Rate
2014-15 $ 525,855,023 $ 344,691,557 $ 29,536,256 $ 99,024,673 $ 562,232 $ 103,609,217 $ 52,406,731 $ 1,155,685,689 0.150% 2015-16 541,740,544 352,020,034 28,283,445 100,095,186 1,091,097 100,176,764 53,435,022 1,176,842,092 0.150% 2016-17 558,991,827 436,522,540 28,978,583 100,797,408 1,090,047 92,848,517 53,937,392 1,273,166,314 0.150% 2017-18 572,637,923 442,244,817 29,637,912 101,055,206 1,174,083 87,038,753 53,447,196 1,287,235,890 0.150% 2018-19 601,437,825 489,871,146 29,041,847 103,502,172 1,100,258 97,633,037 53,467,632 1,376,053,917 0.150% 2019-20 651,254,179 512,323,358 30,132,457 115,105,159 1,041,131 96,231,522 55,333,821 1,461,421,627 0.180% 2020-21 675,586,704 541,992,444 28,785,991 104,526,446 986,567 99,619,193 55,731,715 1,507,229,060 0.179% 2021-22 708,405,523 562,837,351 34,196,759 101,079,158 891,005 97,859,589 113,274,279 1,618,543,664 0.179% 2022-23 777,247,468 594,512,150 31,769,133 104,409,274 625,283 102,344,988 113,830,624 1,724,738,920 0.178% 2023-24 850,354,151 643,533,560 33,065,143 114,400,312 561,317 118,744,392 123,089,834 1,883,748,709 0.176% Source: HdL Coren & Cone/San Bernardino Co Assessor 2014/15-2023/24 Combined Tax Rolls Notes:
(a) Exempt values are not included in Total Assessed Value.

Last Ten Fiscal Years
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
$1,500,000
FY-15 FY-16 FY-17 FY-18 FY-19
$1,000,000,000
$1,100,000,000
$1,200,000,000
$1,300,000,000
$1,400,000,000
$1,500,000,000
$1,600,000,000
$1,700,000,000
$1,800,000,000
$1,900,000,000
$2,000,000,000
FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 FY-24 141

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Packet Pg. 295 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Direct & Overlapping (2) Tax Rates
Basic Levy (1) 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 Barstow Unified School Bond 0.0474 0.0329 0.0394 0.0308 0.1245 0.0451 0.0844 0.0705 0.0816 0.0634 Mojave Water Agency 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 0.1675 Total Direct & Overlapping Rates 1.21490$ 1.20040$ 1.20690$ 1.19830$ 1.29200$ 1.21260$ 1.25190$ 1.23800$ 1.24910$ 1.23090$ City's Share of 1% Levy Per Prop 13 (3) 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 0.14974 General Obligation Debt Rate
Redevelopment Rate (4) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Total Direct Rate (5) 0.14998 0.15012 0.15012 0.15015 0.15016 0 0.18054 0.17982 0.17928 0.17797 0.17572 Source: San Bernardino County Assessor/Hdl, Coren & Cone Fiscal Year
NOTE:
(1) In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values of any voter approved bonds. (2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners. (3) City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. ERAF general fund tax shifts may not be included in tax ratio figures. (4) Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012/13 and years thereafter. (5) Total Direct Rate is the weighted average of all individual direct rates appled to the City. Beginning in 2013/2014 the Total Direct Rate no longer includes revenue generated from thr former redevelopment tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012/13. for the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue.
142

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Packet Pg. 296
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2023-24 % of
Property Owner Primary Land Use Assessed Valuation Total (1) 1 FRO2MO Barstow LLC Shopping Center $126,208,545 6.70% 2 Golden State Water Company Utility Company 61,302,528 3.25% 3 Hospital of Barstow Inc. Hospital 51,658,732 2.74%
4 Walmart Inc. Commercial Store 32,891,753 1.75%
5 Spruce Enterprises LLC Hotelier 22,911,219 1.22%
6 Jagan Nath Investments Inc. Hotelier 16,935,225 0.90% 7 Global Resorts Inc. Hotelier 14,347,910 0.76%
8 TVL Properties LLC Supermarket 14,141,535 0.75%
9 Desert Heights LLC Apartments 14,038,760 0.75%
10 Pilot Travel Centers LLC Travel Center 13,724,589 0.73% $368,160,796 19.54%
(1) 2023-24 Local Secured Assessed Valuation: $1,883,748,409 Source: San Bernardino County Assessor/Hdl, Coren & Cone

CITY OF BARSTOW
Largest 2023-24 Local Taxpayers
143

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Packet Pg. 297 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Owner** Value Value Value Value
Spruce Enterprises LLC $ 22,911,219 1.22% - 0.00%
Desert Heights LLC 14,038,760 0.75% - 0.00%
Fred and Robin Rosenberg Family Limited - 0.00% 12,096,582 1.05% FRO2MO Barstow LLC 126,208,545 6.70% - 0.00%
Global Resorts Inc. 14,347,910 0.76% - 0.00%
Golden State Water Company 61,302,528 3.25% - 0.00%
Jagan Nath Investment Inc. 16,935,225 0.90% - 0.00%
Home Depot USA Inc. - 0.00% 10,571,548 0.91%
Hospital of Barstow Inc 51,658,732 2.74% 47,873,355 4.14% Hospitality Express II LLC - 0.00% 9,644,512 0.83%
Lee Family Irrevocable Trust - 0.00% 10,699,754 0.93%
Pilot Travel Center LLC 13,724,589 0.73% 12,896,410 1.12% T T Group Inc - 0.00% 8,670,173 0.75%
Tanger Properties LP - 0.00% 25,566,045 2.21%
TVL Properties LLC 14,141,535 0.75% 12,002,034 1.04%
Walmart Real Estate Business Trust 32,891,753 1.75% 12,729,477 1.10% TOTAL OF TOP TEN: $ 368,160,796 19.54% $ 162,749,890 14.08% CITY TOTAL $ 1,883,748,709 $ 1,155,685,689
**Listed alphabetically
Source: Hdl Coren & Cone-San Bernardino County Assessor

CITY OF BARSTOW
2024 2015
Current Year and Ten Years Ago
Principal Property Tax Payers
144

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Packet Pg. 298 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Fiscal Taxes Levied Collected in
Year Ended for the Percent Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years Amount of Levy 2015 $ 4,598,336 $ 4,506,775 98% $ 105,292 $ 4,612,067 100% 2016 4,730,324 4,634,977 98% 75,016 4,709,993 100%
2017 4,806,433 4,729,390 98% 77,662 4,807,052 100%
2018 4,812,206 4,753,763 99% 68,142 4,821,905 100%
2019 4,980,727 4,901,322 98% 64,702 4,966,024 100%
2020 5,241,332 5,145,125 98% 76,708 5,221,833 100%
2021 5,365,780 5,355,407 100% 59,417 5,414,824 101%
2022 5,528,046 5,491,897 99% 61,667 5,553,564 100%
2023 5,880,691 5,717,331 97% 50,923 5,768,254 98%
2024 6,234,286 6,143,405 99% - 6,143,405
Source: San Bernardino Auditor-Controller Recorder
Includes Barstow Park & Recreation and Barstow Fire Protection District Collected within the
Fiscal Year of Levy Total Collections to Date
City of Barstow
Property Tax Levies and Collections
Last Ten Fiscal Years
145

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Packet Pg. 299 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Business Name Business Category
7 Eleven Service Stations
Arco AM PM Service Stations
Chevron Service Stations
Circle K Service Stations
Coach Women's Apparel
Del Taco Quick-Service Restaurants
Del Taco Quick-Service Restaurants
Food 4 Less Grocery Stores
Home Depot Building Materials
In N Out Burger Quick-Service Restaurants
Lenwood ARCO Service Stations
Loves Travel Stop 374 Service Stations
Marshalls Family Apparel
McDonalds Quick-Service Restaurants
Mobil Service Stations
Mojave Toyota Chrysler Dodge Jeep RAM New Motor Vehicle Dealers Nike Shoe Stores
Pilot Travel Center Service Stations
Shell Service Stations
Stater Bros Grocery Stores
Stiizy Barstow Cannabis Related
Terrible Herbst Service Stations
Travel Centers of America Service Stations
Valmont Newmark Heavy Industrial
Walmart Discount Dept Stores
Percent of calendar Year Total Paid by Top 25 Accounts = 66.62% Period: January 23 Through December 2023
Source: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office, The HdL Companies

CITY OF BARSTOW
Top 25 Sales Tax Producers (Alphabetically)
For the Calendar Year 2023
146

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Packet Pg. 300 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Business Name Business Category
76 Service Stations
Arco Service Stations
Arco AM PM Service Stations
Barstow Shell Service Stations
Calvin Klein Family Apparel
Chevron Service Stations
Circle K Service Stations
Coach Women's Apparel
Del Taco Quick-Service Restaurants
Food 4 Less Grocery Stores
Home Depot Building Materials
In N Out Burgers Quick-Service Restaurants
Loves Travel Stop Service Stations
McDonalds Quick-Service Restaurants
Michael Kors Family Apparel
Nike Shoe Stores
Pilot Travel Center Service Stations
Ralph Lauren Family Apparel
Samsonite Specialty Stores
Shell Service Stations
Soutar's Chrysler Dodge Jeep Ram & Toyota New Motor Vehicle Dealers Travelcenters of America Service Stations
USA Gasoline Service Stations
Valero Service Stations
Walmart Discount Dept Stores
Percent of Fiscal Year Total Paid by Top 25 Accounts = 69.02% Period: January 2014 thru December 2014
For the Calendar Year 2014
Top 25 Sales Tax Producers (Alphabetically)

CITY OF BARSTOW
Source: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office, The HdL Companies
147

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Packet Pg. 301 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Taxable Sales by Category
Last Ten Calendar Years (in thousands of dollars)
Adjusted for Economic Data
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Apparel Stores 132,208 $ 130,388 $ 131,088 $ 126,811 $ 121,533 $ 107,788 $ 57,151 $ 69,416 $ 71,103 $ 77,122 $ Food Stores 27,229 25,860 25,047 25,129 27,425 26,153 23,429 24,092 26,312 23,248 Eating & Drinking Places 79,011 81,755 86,384 88,812 89,942 93,163 81,780 108,915 111,854 116,653 Auto Dealers & Supplies 27,153 36,442 41,110 38,604 35,897 35,918 36,605 44,810 44,563 37,059 Service Stations 301,169 262,870 251,792 251,362 262,665 260,683 203,068 285,447 347,054 317,509 Other Retail Stores 103,093 102,125 100,869 107,020 111,459 112,241 132,047 150,757 138,682 140,029 All Other Outlets 12,570 9,449 9,831 8,531 8,041 10,275 9,214 11,812 142,108 139,021 Total 682,433 $ 648,889 $ 646,121 $ 646,269 $ 656,962 $ 646,221 $ 543,294 $ 695,249 $ 881,676 $ 850,641 $ Source: State of California Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office and The Hdl Companies Fiscal Year
Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternate information regarding the sources of the City's revenues.
148

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Packet Pg. 302
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Fiscal Year Pension Lease Total Wastewater Wastewater Total Total Percentage Debt Ended Obligation Revenue Measure I Financing Governmental Certificates of Financing Business-type Primary of Personal Per June 30 Bonds Bonds Leases/SBITAS TRIP Agreements Activities Participation Agreements Leases Activities Government Income 1 Capita 1
2015 - - - 8,276,499 2,574,443 10,850,942 1,225,279 1,544,289 - 2,769,568 $ 13,620,510 2.99% 585 2016 - - - 7,018,749 2,092,667 9,111,416 935,472 1,312,813 - 2,248,285 $ 11,359,701 2.61% 466 2017 - - - 5,715,999 1,625,443 7,341,442 636,157 1,096,638 - 1,732,795 $ 9,074,237 2.14% 374 2018 - - - 4,363,249 1,825,131 6,188,380 327,402 887,323 - 1,214,725 $ 7,403,105 1.87% 303 2019 - - - 2,960,499 1,195,399 4,155,898 - 598,645 - 598,645 $ 4,754,543 1.10% 197 2020 - - - 1,507,749 1,027,235 2,534,984 - 349,491 - 349,491 $ 2,884,475 0.62% 119 2021 - - - - 1,594,224 1,594,224 - 47,057 - 47,057 $ 1,641,281 0.35% 68 2022 20,170,000 8,245,878 - - 1,275,983 29,691,861 - - - - $ 29,691,861 6.05% 1,178 2023 19,150,000 7,656,492 599,140 - 1,139,209 28,544,841 - - 67,039 67,039 $ 28,611,880 5.31% 1,148 2024 17,995,000 7,207,778 1,037,279 - 999,064 27,239,121 - - 48,425 48,425 $ 27,287,546 4.37% 1,106.15 1 These ratios are calculated using personal income and population

CITY OF BARSTOW
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
for the prior calendar year
Governmental Activities Business-type
149

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Packet Pg. 303
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Fiscal Year General Percent of
Ended Obligation Assessed Per
June 30 Bonds Value 1Capita
2015 - 0.00% -
2016 - 0.00% -
2017 - 0.00% -
2018 - 0.00% -
2019 - 0.00% -
2020 - 0.00% -
2021 - 0.00% -
2022 - 0.00% -
2023 - 0.00% -
2024 - 0.00% -
Source: Barstow Finance Department
General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds (of which, the City has none). 1 Assessed value has been used because the actual value of taxable property is not readily available in the State of California. 2024 Net Assessed Value is $1,883,748,709 2 The 2023 population of the City of Barstow is 24,918

CITY OF BARSTOW
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
150

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Packet Pg. 304 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2023-24 Assessed Valuation: $1,883,748,709
Total Debt City’s Share of
DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2024 % Applicable (1) Debt 6/30/24 Barstow Unified School District $ 32,665,000 67.163% $ 21,938,794 City of Barstow - 100 -
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 21,938,794
DIRECT AND OVERLAPPING GENERAL FUND DEBT:

San Bernardino County General Fund Obligations $ 131,565,000 0.594% 781,496 San Bernardino County Flood Control District General Fund Obligations 37,295,000 0.594% 221,532 Barstow Unified School District Certificates of Participation 13,770,000 67.163% 9,248,345 City of Barstow Pension Obligation Bonds 25,202,778 100.00% 25,202,778 City of Barstow Loans Payable 999,064 100.00% 999,064
City of Barstow Lease Payable 1,037,040 100.00% 1,037,040 City of Barstow Subscription Based Payable 48,664 100.00% 48,664 TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 37,490,256 TOTAL DIRECT DEBT $ 27,287,546
TOTAL OVERLAPPING DEBT $ 32,190,167
COMBINED TOTAL DEBT (2) $ 59,477,713
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortage revenue and non-bonded capital lease obligations.

Ratios to 2023-24 Assessed Valuation:

Total Direct Debt ($27,287,546) 1.45%
Total Direct and Overlapping Tax and Assessment Debt 1.50% Combined Total Debt 3.16%
Source: Barstow Unified School District
San Bernardino County
California Municipal Statistics, Inc.
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping distirct's assessed value that is within the boundaries of the City divided by the district's total taxable assessed alue.

CITY OF BARSTOW
Direct & Overlapping Governmental Activities Debt
As of June 30, 2024
151

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Packet Pg. 305 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report)

CITY OF BARSTOW
Legal Debt Margin Information
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Assessed valuation 1,155,685,689 $ 1,176,842,092 $ 1,273,166,314 $ 1,287,235,890 $ 1,376,053,917 $ 1,461,421,627 $ 1,507,229,060 $ 1,618,543,664 $ 1,724,738,920 $ 1,883,748,709 $ Conversion percentage 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% Adjusted assessed valuation 288,921,422 294,210,523 318,291,579 321,808,973 344,013,479 365,355,407 376,807,265 404,635,916 431,184,730 470,937,177 Debt limit percentage 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% Debt limit 43,338,213 44,131,578 47,743,737 48,271,346 51,602,022 54,803,311 56,521,090 60,695,387 64,677,710 70,640,577 Total net debt applicable to limit:

Legal debt margin 43,338,213 $ 44,131,578 $ 47,743,737 $ 48,271,346 $ 51,602,022 $ 54,803,311 $ 56,521,090 $ 60,695,387 $ 64,677,710 $ 70,640,577 $ Total debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Source: Barstow Department of Finance
County Tax Assessor's Office
Fiscal Year
The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state. 152

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Packet Pg. 306
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Fiscal Year Tax Debt Service (1)
Ended Principal and
June 30 Increment (1) Interest Coverage
2015 - - -
2016 - - -
2017 - - -
2018 - - -
2019 - - -
2020 - - -
2021 - - -
2022 - - -
2023 - - -
2024 - - -
Source: Barstow Finance Department
Note: Details regarding the city's outstanding debt can be found in the notes to the financial statements. Operating expenses do not include interest or depreciation expenses. (1) Amounts have been rounded to the nearest thousand.

Tax Allocation Bonds
Last Ten Fiscal Years
Pledged-Revenue Coverage

CITY OF BARSTOW
153

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Packet Pg. 307 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Calendar Population
Personal
Income Per Capita Unemployment Median Age
% of Pop 25+ with
High School Degree
% of Pop 25+ with
Bachelor's Degree
Year (1) (3) (in thousands) Income (3) Rate (2) Median Age High School Degree Bachelor's Degree 2014 23,265 455,250 $ 19,568$ 7.5% 33.7 82.4% 10.6%
2015 24,360 435,931 17,895 6.0% 31.2 80.3% 11.8%
2016 24,248 423,134 17,450 5.3% 30.2 79.8% 11.5%
2017 24,411 396,041 16,223 6.9% 29.3 77.3% 11.7%
2018 24,150 430,713 17,834 5.9% 30.0 78.4% 11.7%
2019 24,268 463,700 19,107 5.2% 29.8 79.3% 11.3%
2020 24,205 471,728 19,488 11.4% 30.1 78.2% 9.2%
2021 25,202 490,979 19,481 9.5% 30.3 81.4% 10.5%
2022 24,918 538,926 21,627 5.2% 30.6 83.3% 11.1%
2023 24,669 624,850 25,329 5.3% 31.7 84.0% 10.4%
Sources: HdL, Coren & Cone
(1) Population: California State Department of Finance
(2) Unemployment Data: California Employment Development Department's Bureau of Labor Statistics (3) Income Data is provided by the U.S. Census Bureau.

CITY OF BARSTOW
Demographic and Economic Statistics
Last Ten Calendar Years

8.0%

6.0%

4.0%

2.0%

0.0%

12.0%

10.0%
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Unemployment Rate
$26,000
$25,000
$24,000
$23,000
$22,000
$21,000
$20,000
$19,000
$18,000
$17,000
$16,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Personal Income per Capita
154

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Packet Pg. 308
Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Business Name Employees
% of Total
Employmen
t Employees
% of Total
Employment
Ft. Irwin National Training Center* 8,451 81.26% 22,700 73.29% Marine Corps Logistics Base** 1,935 18.61% 2,071 6.69%
BNSF Railroad 1,000 9.62% 1,000 3.23%
Barstow Unified School District 750 7.21% 643 2.08%
Outlets at Barstow 450 4.33% - -
Raytheon Technical Services 393 3.78% 501 1.62%
Barstow Community Hospital 360 3.46% - -
Barstow Community College 309 2.97% 396 1.28%
Walmart Supercenter** 305 2.93% - -
Silver Valley School District 301 2.89% - -
Northrup Grumman (Vernell till 2002)* 469 1.51%
High Desert Support Services 330 1.07%
Tanger Outlet Stores 600 1.94%
San Bernardino County 410 1.32%
Total Top Employers 14,254 137.06% 29,120 94.01%
Total City Labor Force (1) 10,400 30,974 -
Source: MuniServices, LLC, / Avenu Insights & Analytics Source: 2015, previously published ACFR
Results based on direct correspondence with city’s local businesses. *Employers outside of City Limits
(1) Total City Labor Force is provided by EDD Labor Force Data. ** Business has not responded to Avenu's inquiries, prior year count applied. 2024 2015
City of Barstow
Principal Employers
Last Fiscal Year and Nine Years Ago
155

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Packet Pg. 309 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General government* 15 17 16 16 16 26.5 24.5 24.5 21.3 25.5 Police Safety
Sworn 37 38 38 37 38 46 46 46 47 47
Non-Sworn 16 19 19 18 18 20 20 20 20 20
Fire Safety**
Sworn 23 28 20 20 20 27 28 28 28 28
Non-Sworn 1 1 1 1 1 1 2 2 2 2
Recreation 14 17 17 17 17 11 2.5 2.5 22 24.5
Community Service 33 26 21 21 24 23 29 29 30 28
Community Development 12 10 16 15 10 11 7 7 12 16
Solid Waste 3 1 1 1 1 1 1 1 1 1
Wastewater 9 11 11 11 10 11 11 11 11 11
Transit - - - - - - - - - -
Total 163 167 160 157 155 177.5 171 171 194.3 203
* Includes 7 Elected Officials
**Fire District added November 17, 2010
Source: City of Barstow Adopted Budget-Authorized Positions Fiscal Year

CITY OF BARSTOW
Full-Time and Part-Time City Employees
by Function
Last Ten Fiscal Years
156

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Packet Pg. 310 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Police:

Arrests 2,911 2,762 2,625 2,463 2,410 2,235 2,198 1,937 1,959 1805 Parking citations issued 522 286 501 408 299 1,110 579 1,191 49 Fire Services:

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

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

New connections 2 5 4 4 5 8 6 5 7
Average/Millions of
Gallons Sewage Treatment 2.11 1.98 2.03 2.06 2.13 2.15 2.19 2.23 2.21 2.20 Building Department:

Permits 879 720 1,106 905 710 657 686 780 861 707
Fire Permits
Fire Permits 61 - - - - - - - - -
Construction Fire Permits# - 88 99 94 93 97 78 73 77
Annual Permit to Operate# - 323 347 335 323 287 313 323 330 Source: City of Barstow
* Data not available
**The City of Barstow assumed dispatching services from County of San Bernardino. Incident tracking has changed due to enhanced software.
# Permits now processed and tracked through the Building & Planning Department of the City of Barstow.

CITY OF BARSTOW
Operating Indicators
by Function
Last Ten Fiscal Years
Fiscal Year
157
4 91
321
481
448
5,285
17 72

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Packet Pg. 311 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Police:

Stations 2 2 2 2 2 2 2 2 2 2
Fire District
Stations 3 3 3 3 3 3 3 3 3 3
Public Works:

Streets (miles) 91 91 91 91 91 91 104 104 104 104
Streetlights 1,081 1,081 1,081 1,081 1,081 1,053 1,053 1,053 1,053 1,053 Traffic signals 22 22 22 22 22 22 22 22 22 22
Parks and Recreation:

Parks 10 10 10 10 10 10 10 10 10 10
Community pools 1 1 1 1 1 1 1 1 1 1
Community centers 3 3 3 3 3 3 3 3 3 3
Wastewater:

Sanitary sewers (miles) 113 113 113 113 113 123 123 123 123 123 Storm sewers (miles) 16 16 16 16 16 16 16 16 16 16
Maximum daily treatment capacity
(millions of gallons per day) 5 5 5 5 5 5 5 5 5 5
Source: City of Barstow
* Data not available
Fiscal Year

CITY OF BARSTOW
Capital Asset Statistics
by Function
Last Ten Fiscal Years
158

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Packet Pg. 312 Attachment: City of Barstow ACFR Final Draft 3.31.25 (5943 : City of Barstow Annual Comprehensive Financial Report) Joint Special Meeting
CC/BFPD/Odesa/Harvey House
04/7/25 05:00 PM
Finance
Sydnie Harris
Audit
Doc ID: 5917

AGENDA ITEM
AGENDA MATTER:

ODESSA WATER DISTRICT BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024
EXECUTIVE SUMMARY:

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

DISCUSSION:

The Odessa Water District Basic Financial Statements for the year ended June 30, 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 Odessa Water District’s Basic Financial Statements for the year ended June 30, 2024.
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ODESSA WATER DISTRICT
JUNE 30, 2024

BASIC FINANCIAL STATEMENTS AND
INDEPENDENT AUDITORS’ REPORT

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Packet Pg. 314 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Basic Financial Statements and
Independent Auditors’ Report
For the Year Ended June 30, 2024

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Packet Pg. 315 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER 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 .......................................................................................................................................... 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 ..................................................................................................................... 21 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ..................................................................................................... 21 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.................................................................. 22

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INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
Odessa Water District
City of Barstow, California
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of the governmental activities and the general fund information of the Odessa Water District, California (the “District”), a component unit of the City of Barstow, California (the “City”) 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 general fund information of the District as of June 30, 2024, and the respective changes in financial position, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the State Controller’s Minimum Audit Standards for California Special Districts.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of Matter
As discussed in Note 1, the financial statements of the Odessa Water District are intended to present the financial position, the changes in financial position, and, where applicable, cash flows of only that portion of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City that is attributable to the transactions of the District. They do not purport to, and do not, present fairly the financial position of the City, as of June 30, 2023, the changes in its financial position, or, where applicable, its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Our opinion is not modified with respect to this matter.

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.

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Packet Pg. 317 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
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the State Controller’s Minimum Audit Standards for California Special Districts 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, Government Auditing Standards, and the State Controller’s Minimum Audit Standards for California Special Districts, 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.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison schedule for the General Fund presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 15.a
Packet Pg. 318 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
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. 319 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

BASIC FINANCIAL STATEMENTS
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GOVERNMENT-WIDE FINANCIAL STATEMENTS
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Packet Pg. 321 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Statement of Net Position
Governmental
Activities
Assets:

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

Due to Barstow Successor Agency 104,813
Total Liabilities 104,813
Net Position:

Invested in capital assets 85,000
Unrestricted (104,813)
Total Net Position $ (19,813)
June 30, 2024
See Notes to Financial Statements.
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Packet Pg. 322 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Statement of Activities
Year Ended June 30, 2024
Net (Expense)
Revenue and
Changes in Net
Position
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:

Governmental Activities:

Public works $ 4,200 $ - $ - $ - $ (4,200)
Total Governmental Activities 4,200 - - - (4,200)
Total Primary Government $ 4,200 $ - $ - $ - (4,200)
Change in Net Position (4,200)
Net Position at Beginning of Year (15,613)
Net Position at End of Year $ (19,813)
Program Revenues
See Notes to Financial Statements.
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FUND FINANCIAL STATEMENTS
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Packet Pg. 324 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

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

Due to Successor Agency $ 104,813
Total Liabilities 104,813
Fund Balances:

Unassigned (104,813)
Total Fund Balances (104,813)
Total Liabilities and Fund Balances$-
See Notes to Financial Statements.
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Packet Pg. 325 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
Fund balances of governmental funds $ (104,813)
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 85,000
Net Position of Governmental Activities $ (19,813)
See Notes to Financial Statements.
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Packet Pg. 326 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

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

Public Works
Fees and Services $ 4,200
Total Expenditures 4,200
Net Change in Fund Balances (4,200)
Fund Balances
Beginning of year (100,613)
End of Year $ (104,813)
See Notes to Financial Statements.
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Packet Pg. 327 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

ODESSA WATER DISTRICT
Reconciliation of the Statement of Revenues, Expenditures, And Changes in Fund Balances of Governmental Funds
to the Statement of Activities
Year Ended June 30, 2024
Net change in fund balances - total governmental funds (4,200) $ Change in Net Position of Governmental Activities $ (4,200) See Notes to Financial Statements.
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Packet Pg. 328 Attachment: City of Barstow Odessa Water District FS Final 03-29-25 (5917 : Odessa Water District Basic Financial Statements)

NOTES TO BASIC FINANCIAL STATEMENTS
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Packet Pg. 329 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
The basic financial statements of the Odessa Water 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
The Odessa Water District (District) was established on July 5, 1993, pursuant to legislation approved by the State in 1991 to provide water resources to the City. The City Council acts as the District’s governing board and exerts significant influence over its operations. The City is responsible for the District’s obligations.

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.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities, which are presented as internal balances and eliminated in the total primary government column. The District had no interfund activities for the fiscal year ended June 30, 2024.

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.

Barstow City CouncilApril 7, 2025

Barstow City Council
April 7, 2025