FY 26 Proposed Budget — Barstow City Council, June 17, 2025

City of Barstow
List of Elected and Appointed Officials
June 30, 2025
Elected Officials
Mayor Timothy R. Silva
Mayor Pro Tem Barbara Mae Rose
Council Member James M. Noble
Council Member John Williams
Council Member Carmen Hernandez
City Treasurer Michael J. Lewis
City Clerk Andrea Flores
Appointed Officials
City Manager Rochelle Clayton
City Attorney Matthew Summers
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HISTORY OF BARSTOW
More than 2,000 years ago, the
Mojave Desert had been
occupied by Indian tribes who
lived beside the immense lakes
that covered most of the Mojave.

In the late 1800s, the Barstow
area became a mining center.

Daggett, 5 miles downriver, was
founded in the 1860s. It was
originally called Calico Junction
but was renamed after California
Lieutenant Governor John
Daggett when silver was
discovered 6 miles north in the
Calico Mountains in 1882.

The finding of silver in Calico and the building of the Southern Pacific Railroad from Mojave to Daggett in 1882 made the area a mining center. The famous 20-mule teams came into being when 10 teams were hitched together with two wagons and a water wagon to haul ore from Daggett to the town of Calico.

The Calico Railroad (later called the Daggett-Calico Railroad) started hauling ore from Calico to the Oro Grande Milling Company, across the river from Daggett in 1888. That same year, the Santa Fe Railroad arrived in town. The town was later named after the president of the Santa Fe, William Barstow Strong. The mine shut down in 1896 when all the silver had played out.

But in 1883, the borax rush hit Calico, and by 1902, three borax mines employing 200 men supported Daggett. As the 20th century progressed, Calico and Daggett diminished while Barstow grew. It became a busy rail center and a jumping off place for immigrants entering the state on US Route 66, as made famous by John Steinbeck's novel "The Grapes of Wrath." Modern and historic facilities are still available along Barstow's Main Street, the original Route 66. Just off Main Street, at First Street, travelers can drive over an old iron bridge that leads to the railroad depot once the site of the historic Harvey House, originally opened in 1911.

Today, Barstow spans approximately 40 square miles and is a centrally located midway between Los Angeles and Las Vegas. Incorporated in 1947, Barstow is home to approximately 25,000 residents. Located at the convergence of Interstate 15 and Interstate 40 and the intersections of Highways 58 and 247, Barstow has become the transportation hub of the west.
1 DESCRIPTION OF FUNDS & FUND TYPES

GOVERNMENTAL FUNDS
Governmental funds are used to account for most, if not all, of a government’s tax-supported activities. The general fund, special revenues funds, debt service funds, and capital projects funds are considered governmental funds.

GENERAL FUND
GENERAL FUND - 100: The General Fund is the primary operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. It accounts for all financial resources of the general government, except those required to be accounted for and reported in another fund. General Fund sub-funds revenues and expenditures for funds 102, 103 and 104 are also recorded within the General Fund. Activity within these funds are segregated as sub-funds for management reporting purposes only.

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for proceeds of specific sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes.

COVID – 19 FUND – 202: This fund accounts for funds received as a result of the COVID-19 pandemics. The funding sources include the Justice Assistance Program (JAG) Grant, Coronavirus Aid, Relief, and Economic Security (CARES) Act, and the American Rescue Plan Act (ARPA). COVID-19 Federal grant monies are administered by both the Federal government and the County of San Bernardino.

MEASURE I – 2010/2040 FUND - 209: This fund accounts for the money generated by the one-half percent sales tax approved by the voters in 1989. The vote in 1989 approved Measure I sales tax through 2010. In 2004, San Bernardino County voters approved the extension of Measure I sales tax through 2040. Measure I funds are dedicated for transportation planning, design, construction, operations, and maintenance of public roadways.

GAS TAX FUND (STREET MAINTENANCE) – 210: This fund accounts for the receipts and expenditures of money apportioned by the State Highway Code sections’ 2105, 2106, 2107 and 2107.5. Gas tax monies are restricted in use and can only be used to construct and maintain streets and highways.

SENATE BILL 1 (SB1) FUND – 211: Signed into law on April 28, 2017, Senate Bill 1 (SB1) created the Road Maintenance and Rehabilitation Program (RMRP) whose funds are dedicated to fix roads, freeways, and bridges, while also funding transit and safety projects. SB1 funding also assists agencies to improve aging infrastructure, improve road conditions, active transportation (alternative transportation methods, such as walking and bicycling), and health and safety benefits by redirecting traffic off of roadways which reduces air pollution, curtails traffic congestion and improves safety. Additionally, eligible expenditures under the RMRP include road maintenance and rehabilitation, safety projects, railroad grade separations, pedestrian and bicycle safety projects, transit facilities, drainage and storm water capture projects in conjunction with other allowable projects, and traffic control devices.

MOJAVE DESERT AQMD FUND - 212: This fund accounts for local expenditure of funds from the Mojave Desert Air Quality Management District.

ASSET SEIZURE FUND - 214: The Asset Seizure fund is used to account for forfeited assets to the City of Barstow by court decisions due to asset seizures resulting from drug/gang related police investigations. Forfeited assets must be used in support of drug/gang related enforcement or prevention activities. 2 COMMUNITY DEVELOPMENT BLOCK GRANT FUND – 215: This fund accounts for revenues received from the Department of Housing and Urban Development (HUD) which are to be expended for approved Federal Housing and Community Development Act projects. These revenues must be expended to accomplish one of the following objectives: elimination of slum or blight, benefit low and moderate income persons, or to meet certain urgent community development needs.

GRANTS – REIMBURSABLE FUND – 217: This fund accounts for transactions related to proceeds from federal, state, and other grants restricted for various purposes specified within the respected grant agreements. Grant funding accounted for within this fund is tracked on a reimbursable basis.

GRANTS – PREFUNDED FUND - 218: This fund accounts for transactions related to proceeds from grants restricted for various purposes specified in the respective grant agreements. Currently, the grant fund tracks expenditures related to the State Beverage Litter Grant, State of CA Cannabis Equity Act, and CAL OES Generator Project. Funds accounted for in Fund 218 are prefunded grants.

PUBLIC SAFETY COPS PROGRAM FUND - 219: This fund accounts for revenue received from the State of California for the Public Safety COPS Program. In 1997, the California State Legislature created the Citizen's Option for Public Safety (COPS) Program, which is a noncompetitive grant where cities receive state funds to augment public safety expenditures. Funds must be used to benefit front-line law enforcement efforts. The minimum grant allocation for FY 23/24 is $100K.

BARSTOW FIRE PROTECTION DISTRICT (BFPD) FUND – 225: The Barstow Fire Protection District (BFPD) became a component unit of the City on November 17, 2010. Prior to this date, 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. The Fire District is accounted for as a component unit of the City of Barstow.

ODESSA WATER DISTRICT FUND – 230: This fund accounts for financial activities of the water district.

Established on July 5, 1993, pursuant to the legislation approved by the State in 1991, the District was founded 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 annually. The Water District is accounted for as a component unit of the City of Barstow.

BARSTOW HARVEY HOUSE FOUNDATION FUND – 232: Established on January 16, 1992, the Foundation was formed to promote development of the historical Harvey House, to improve, renovate, and maintain the historic significance of the site. The City Council acts as the Foundation's governing board. The City is responsible for the Foundation's obligations. Separate financial statements are not produced for the Foundation.

BARSTOW COMMUNITY SERVICES FOUNDATION FUND - 233: Formed on October 7, 2013, as a non-profit public benefit corporation, the Foundation was formed to 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 serves as the Foundation's governing board. The City is responsible for the Foundation's obligations. Separate financial statements are not produced for the Foundation.

LOCAL TRANSPORTATION FUND (LTF) – 235: The Local Transportation Fund (LTF) is a funding source established by the Transportation Development Act (TDA) of 1971 which provides funding to be allocated to transit and non-transit related purposes that comply with regional transportation plans, such as streets and roads, construction and maintenance. LTF is derived from a 1/4 cent of the general sales tax collected statewide which is returned by the State Board of Equalization to each County which allocates the LTF funds within the County based on population.
3 DESCRIPTION OF FUNDS & FUND TYPES

DEBT SERVICE FUNDS
TOTAL ROAD IMPROVEMENT PROGRAM (TRIP) FUND – 301: The Measure I Total Road Improvement Program (TRIP) is used to account for the reserve amount held for the Certificates of Participation, Series 2012, which were used to finance the design, acquisition, and construction of certain local roadway improvements and street resurfacing projects within the City. TRIP was paid off in full in FY 21.

DEBT SERVICE FUND – 302: Debt Service Funds are generally used to accumulate financial resources that are restricted, committed, or assigned for future debt service payments. This fund was established to accumulate financial resources restricted for lease revenue and pension obligations bond payments for bonds issued during the 2021-2022 Fiscal Year.

CUSTODIAL FUNDS
PUBLIC IMPROVEMENT DISTRICT (PID) 91-1 - 516: Public Improvement District (PID) 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 & LIGHTING MAINTENANCE DISTRICT – 530: The Landscape & Lighting Maintenance District Fund accounts for the receipt of tax roll assessments and disposition of the assessments under the terms of the agreement. Agreements relate to developments, whether residential or commercial, where landscape and/or lighting is maintained by the City as a result of the development.

CAPITAL PROJECTS FUNDS
CAPITAL PROJECTS FUND - 400: This fund was established to account for all of the City’s construction projects that are not being separately accounted for in other capital project funds (with the exception of those funded through nonmajor capital project funds and some Enterprise Fund projects). Financing is provided primarily through transfers in from the General Fund, and from State and Federal grants.

DEVELOPMENT FUND – 425: The Development Fund is used to account for revenue collected through Development Impact Fees (DIF). These funds are collected during the building permit process and funds can only be used in the areas in which they are collected. The fund also tracks DIF-related expenditures.

PROPRIETARY FUNDS
WASTEWATER RECLAMATION (WWTP) FUND – 605: The Wastewater Reclamation Fund accounts for the operation of the wastewater system, which is a self-supporting activity which renders services on a user charge basis to residents and businesses located in the City. The wastewater system and plant are operated by the City and its employees. All revenue generated are used to offset the cost of running the wastewater facility and sewer infrastructure.

SOLID WASTE DISPOSAL FUND – 650: 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 City. The components collected within the fee structure for solid waste include the hauler fee, AB939, landfill fee, administration, franchise fee, and organics processing. 4 DESCRIPTION OF FUNDS & FUND TYPES

TRUST FUNDS
REDEVELOPMENT AGENCY (RDA) DISSOLUTION TRUST FUND – 801: This fund accounts for the activities of the Redevelopment Agency (RDA) Dissolution Trust. The trust is set up specifically for managing the activities associated with dissolution of the former RDA. On January 17, 2012, the City Council elected to become the successor agency to the RDA. The successor agency has fulfilled all of the obligations of the former RDA during FY 2022-2023.
5 THE CITY’S FLOW OF FUNDS STRUCTURE
__________________________________________________________ REVENUE SOURCES:

Property Tax Measure I Cost Allocation Charges
Sales Tax Gas Tax Operating Transfers In
Transient Occupancy Tax Local Transportation Fund Fees and Charges Other Taxes TRIP Revenue from Other Agencies
Licenses & Permits HSIP Miscellaneous Grants
Fines & Forfeitures CDBG
Fees & Charges Miscellaneous Grants
Revenue from Other Agencies
CITY’S GENERAL FUND CAPITAL FUNDS OTHER FUNDS
USES OF FUNDS:

General Operating Expenditures Infrastructure Maintenance & Replacement (Including Debt Service Obligations) Repairs/Maintenance/Improvement of Sewer Transmission Lines Permanent Facilities Solid Waste Disposal
Environmental Facilities Feasibility Studies and Design 6 # of Positions Position % Authorized Budgeted Salary
Authorized of FTE FTE's FTE's Range
Department: City Council
Mayor 1.00 50% 0.50 0.50 NR
Council Members 4.00 50% 2.00 2.00 NR
City Treasurer 1.00 50% 0.50 0.50 NR
City Clerk 1.00 50% 0.50 0.50 NR
Total Council: 7.00 3.50 3.50 NR
Department: City Manager Office
City Manager 1.00 100% 1.00 1.00 002
Assistant City Manager 1.00 100% 1.00 1.00 12400/12340
Administrative Services Director 1.00 100% 1.00 1.00 11750/11690 Assistant to the City Manager 1.00 100% 1.00 1.00 11750/11690 Human Resources Manager 1.00 100% 1.00 1.00 11920/11860 Senior Administrative Analyst 1.00 100% 1.00 1.00 11700/11640 Information Technology Manager 1.00 100% 1.00 1.00 11920/11860 Information Technology Coordinator 1.00 100% 1.00 1.00 11700/11640 Information Technology Technician 3.00 100% 3.00 3.00 11320/11260 City Clerk Services Manager 1.00 100% 1.00 1.00 12020/11960 Administrative Assistant 1.00 100% 1.00 1.00 11320/11260 Total City Manager: 13.00 13.00 13.00
Department: Community Development
Community Development Director 1.00 100% 1.00 1.00 12380/12320 Community Development Manager 1.00 100% 1.00 1.00 12020/11960 Economic Development Specialist 1.00 100% 1.00 1.00 11850/11790 Administrative Analyst 1.00 100% 1.00 1.00 11600/11540
Senior Community Development Inspector 2.00 100% 2.00 2.00 11700/11640 Community Development Inspector I 2.00 100% 2.00 2.00 11470/11410 Administrative Assistant 1.00 100% 1.00 1.00 11320/11260 Office Assistant 1.00 100% 1.00 1.00 11170/11110
Code Compliance Supervisor 1.00 100% 1.00 1.00 11570/11510 Code Compliance Officer 5.00 100% 5.00 5.00 11220/11160 Total Community Development: 16.00 16.00 16.00
Department: Community Services
Public Works Superintendent 1.00 100% 1.00 1.00 11850/11790 Field Services Supervisor 1.00 100% 1.00 1.00 11570/11510 Field Public Services Assistant I 6.00 100% 6.00 6.00 11120/11060 Field Public Services Assistant II 4.00 100% 4.00 4.00 11220/11160 Facility Maintenance Supervisor 1.00 100% 1.00 1.00 11570/11510 Facility Public Services Assistant II 2.00 100% 2.00 2.00 11220/11160 Facility Public Services Assistant III 1.00 100% 1.00 1.00 11320/11260 Parks & Open Space Supervisor 1.00 100% 1.00 1.00 11570/11510 Parks Public Services Assistant I 4.00 100% 4.00 4.00 11120/11060 Parks Public Services Assistant II 2.00 100% 2.00 2.00 11220/11160 Parks Public Services Assistant III 1.00 100% 1.00 1.00 11320/11260 Fleet Maintenance Supervisor 1.00 100% 1.00 1.00 11680/11620 Fleet Mechanic 1.00 100% 1.00 1.00 11420/11360
Senior Fleet Mechanic 2.00 100% 2.00 2.00 11470/11410
Total Community Services: 28.00 28.00 28.00

CITY OF BARSTOW
Master Staffing Plan FY 2025-2026
Job Classification
Salary Range is listed as Tier I/Tier II
# of Positions Position % Authorized Budgeted Salary
Authorized of FTE FTE's FTE's Range

CITY OF BARSTOW
Master Staffing Plan FY 2025-2026
Job Classification
Department: Community Services - Parks
Recreation Activity Coordinator 1.00 100% 1.00 1.00 11570/11510 Recreation Program Coordinator 1.00 100% 1.00 1.00 11420/11360 Office Assistant 1.00 100% 1.00 1.00 11170/11110
PT - Pool Manager 1.00 50% 0.50 0.50 10800
PT - Senior Recleader/Senior Lifeguard 2.00 50% 1.00 1.00 10580 PT - Recleader/Lifeguard 29.00 50% 14.50 14.50 10460
Total Community Services - Parks: 35.00 19.00 19.00
Department: Environmental Services
Wastewater Treatment Plant Superintendent 1.00 100% 1.00 1.00 11850/11790 Lead Wastewater Treatment Plant Operator 1.00 100% 1.00 1.00 11570/11510 Wastewater Mechanic 1.00 100% 1.00 1.00 11420/11360
Senior Wastewater Mechanic 1.00 100% 1.00 1.00 11470/11410 Senior WW Treatment Plant Operator 1.00 100% 1.00 1.00 11320/11260 WW Treatment Plant Operator 1.00 100% 1.00 1.00 11220/11160 WW Treatment Plant Operator (In Training) 5.00 100% 5.00 5.00 11120/11060 Administrative Analyst (Waste Management) 1.00 100% 1.00 1.00 11600/11540 Total Environmental Services: 12.00 12.00 12.00
Department: Finance Department
Finance Director 1.00 100% 1.00 1.00 12380/12320
Assistant Finance Director 1.00 100% 1.00 1.00 12020/11960 Principal Accountant 1.00 100% 1.00 1.00 11890/11830
Accountant 1.00 100% 1.00 1.00 11750/11690
Accounting Technician 4.00 100% 4.00 4.00 11320/11260
Office Assistant 2.00 100% 2.00 2.00 11170/11110
Total Finance Department: 10.00 10.00 10.00
Department: Police Department
Police Chief 1.00 100% 1.00 1.00 12420/12360
Police Captain 1.00 100% 1.00 1.00 12170/12110
Police Lieutenant 2.00 100% 2.00 2.00 12090/12030
Police Sergeant 5.00 100% 5.00 5.00 11920/11860
Police Corporal 5.00 100% 5.00 5.00 11700/11640
Police Detective 2.00 100% 2.00 2.00 11700/11640
Police Officer 28.00 100% 28.00 28.00 11600/11540
Police Officer - School Resource Officer 2.00 100% 2.00 2.00 11600/11540 Community Service Officer 1.00 100% 1.00 1.00 11320/11260 Senior Administrative Assistant 1.00 100% 1.00 1.00 11420/11360 Police Services Supervisor 1.00 100% 1.00 1.00 11700/11640 Senior Dispatcher 1.00 100% 1.00 1.00 11420/11360
Dispatcher 10.00 100% 10.00 10.00 11320/11260
Police Services Assistant 4.00 100% 4.00 4.00 11220/11160 Senior Crime Scene Evidence Technician 1.00 100% 1.00 1.00 11520/11460 Crime Scene Evidence Technician 1.00 100% 1.00 1.00 11320/11260 Total Police Department: 66.00 66.00 66.00
Department: Fire Department
Fire Chief 1.00 100% 1.00 1.00 12320
Fire Battalion Chief 3.00 100% 3.00 3.00 11880
Fire Captain 6.00 100% 6.00 6.00 11800
Fire Engineer 6.00 100% 6.00 6.00 11580
Firefighter/Paramedic 9.00 100% 9.00 9.00 11480
Firefighter/EMT 3.00 100% 3.00 3.00 11480
Office Assistant 1.00 100% 1.00 1.00 11170/11110
Fire Inspector / Arson Investigator 1.00 100% 1.00 1.00 11420/11360 Total Fire Department: 30.00 30.00 30.00
Totals 217.00 197.50 197.50
Salary Range is listed as Tier I/Tier II
FY 2022-2023 FY 2023-2024 FY 2024-2025 FY 2025-2026
Actual FTE's Actual FTE's Actual FTE's Proposed FTE's
Department: Elected Officials
Mayor 1.00 1.00 1.00 1.00
City Council Member 4.00 4.00 4.00 4.00
City Treasurer 1.00 1.00 1.00 1.00
City Clerk 1.00 1.00 1.00 1.00
Total Council: 7.00 7.00 7.00 7.00
Department: City Manager Office
City Manager 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00
Public Information Officer 1.00 1.00 0.00 0.00
Executive Assistant 1.00 1.00 0.00 0.00
Administrative Services Director 0.00 0.00 1.00 1.00
Economic Development Director 1.00 1.00 0.00 0.00
Assistant to the City Manager 0.00 0.00 1.00 1.00
Human Resources Manager 1.00 1.00 1.00 1.00
Administrative Analyst/Sr. Administrative Analyst 0.00 0.00 1.00 1.00 Information Technology Manager 1.00 1.00 1.00 1.00
Information Technology Coordinator 1.00 1.00 1.00 1.00
Information Technology Technician 3.00 3.00 3.00 3.00
City Clerk Services Manager 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00
Office Assistant 2.00 1.00 0.00 0.00
Total City Manager Office: 15.00 14.00 13.00 13.00
Department: Community Development
Community Development Director 0.00 0.00 1.00 1.00
City Building Official/Fire Marshal 1.00 1.00 0.00 0.00 Community Development Manager 0.00 0.00 1.00 1.00
Planning & Community Development Administrator 1.00 1.00 0.00 0.00 Economic Development Specialist 0.00 0.00 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 1.00
Administrative Assistant/Sr. Administrative Assistant 1.00 1.00 1.00 1.00 Office Assistant/Sr. Office Assistant 3.00 1.00 1.00 1.00 Engineering Services Administrator 1.00 1.00 0.00 0.00
Comm. Dev. Inspector/Sr. Building Inspector 6.00 4.00 4.00 4.00 Code Compliance Supervisor 1.00 1.00 1.00 1.00
Code Compliance Officer 5.00 5.00 5.00 5.00
Total Community Development: 20.00 16.00 16.00 16.00
City of Barstow
4 Year Personnel Summary
Job Classification
FY 2022-2023 FY 2023-2024 FY 2024-2025 FY 2025-2026
Actual FTE's Actual FTE's Actual FTE's Proposed FTE's
City of Barstow
4 Year Personnel Summary
Job Classification
Department: Community Services
Public Works Superintendent 1.00 1.00 1.00 1.00
Parks & Open Space Supervisor 1.00 1.00 1.00 1.00
Field Services Supervisor 1.00 1.00 1.00 1.00
Field Public Services Assistant III (Street) 2.00 0.00 0.00 0.00 Field Public Services Assistant I/II (Street) 10.00 10.00 10.00 10.00 Facility Maintenance Supervisor 1.00 1.00 1.00 1.00
Facility Public Services Assistant III (Building/Open Space) 2.00 2.00 2.00 2.00 Facility Public Services Assistant I/II (Building/Open Space) 9.00 8.00 8.00 8.00 Fleet Maintenance Supervisor 1.00 1.00 1.00 1.00
Fleet Mechanic/Sr. Mechanic 3.00 3.00 3.00 3.00
PT - Maintenance Worker 4.00 2.00 2.00 2.00
Total Community Services: 35.00 30.00 30.00 30.00
Department: Community Services - Parks
Parks & Recreation Superintendent 1.00 0.00 0.00 0.00
Recreation Activity Coordinator 1.00 1.00 1.00 1.00
Recreation Program Coordinator 1.00 1.00 1.00 1.00
Office Assistant 1.00 1.00 1.00 1.00
PT - Recleader/Lifeguard
Total Community Services - Parks: 4.00 3.00 3.00 3.00
Department: Environmental Services
General Manager Environmental Services 1.00 0.00 0.00 0.00 Wastewater Treatment Plant Superintendent 1.00 1.00 1.00 1.00 Lead Wastewater Treatment Plant Operator 1.00 1.00 1.00 1.00 Wastewater Mechanic/Sr. Wastewater Mechanic 2.00 2.00 2.00 2.00 WW Treatment Plant Operator/Sr. WW Treatment Plant Op 7.00 7.00 7.00 7.00 Administrative Analyst (Waste Management) 1.00 1.00 1.00 1.00 Total Environmental Services 13.00 12.00 12.00 12.00
Department: Finance Department
Finance Director 1.00 1.00 1.00 1.00
Administrative Services Manager 1.00 1.00 0.00 0.00
Assistant Finance Director 0.00 0.00 1.00 1.00
Principal Accountant 0.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00
Administrative Analyst/ Sr. Administrative Analyst 0.00 1.00 1.00 0.00 Accounting Technician/Sr. Accounting Technician 5.00 4.00 4.00 4.00 Office Assistant 0.00 0.00 2.00 2.00
Total Finace Development: 8.00 9.00 11.00 10.00
FY 2022-2023 FY 2023-2024 FY 2024-2025 FY 2025-2026
Actual FTE's Actual FTE's Actual FTE's Proposed FTE's
City of Barstow
4 Year Personnel Summary
Job Classification
Department: Police Department
Police Chief 1.00 1.00 1.00 1.00
Police Captain 1.00 1.00 1.00 1.00
Police Lieutenant 2.00 2.00 2.00 2.00
Police Sergeant 5.00 5.00 5.00 5.00
Police Corporal 5.00 5.00 5.00 5.00
Police Detective 2.00 2.00 2.00 2.00
Police Officer 29.00 28.00 28.00 28.00
Police Officer - School Resource Officer 2.00 3.00 2.00 2.00 Sr. Administrative Assistant 1.00 1.00 1.00 1.00
Police Services Supervisor 1.00 1.00 1.00 1.00
Sr. Dispatcher 1.00 1.00 1.00 1.00
Dispatcher 10.00 10.00 10.00 10.00
Community Service Officer 0.00 0.00 0.00 1.00
Animal Control Officer 0.00 0.00 1.00 0.00
Police Services Assistant/Sr. Police Services Assistant 5.00 4.00 4.00 4.00 Crime Scene Evidence Techincian/Sr. Crime Scene Evidence Tech 2.00 2.00 2.00 2.00 Total Police Department: 67.00 66.00 66.00 66.00
Department: Fire Department
Fire Chief 1.00 1.00 1.00 1.00
Fire Battalion Chief 3.00 3.00 3.00 3.00
Fire Captain 6.00 6.00 6.00 6.00
Fire Engineer 6.00 6.00 6.00 6.00
Firefighter/Paramedic 9.00 9.00 9.00 9.00
Firefighter/EMT 3.00 3.00 3.00 3.00
Office Assistant 1.00 1.00 1.00 1.00
Fire Inspector/Arson Investigator 1.00 1.00 1.00 1.00
Total Fire Department: 30.00 30.00 30.00 30.00
Totals 199.00 187.00 188.00 187.00
12 Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26

PROPERTY TAXES-SEC/UNSEC
100.401.111.110 PROPERTY TAXES 1,121,905 1,203,267 1,120,000 1,100,000 98.2% 1,295,000 100.401.111.112 PARK-PROPERTY TAX 743,414 795,698 775,000 762,000 98.3% 828,500 100.401.111.113 RDA RESIDUAL TAX PAYMENT 685,050 807,214 600,000 805,000 134.2% 865,000 100.401.111.118 PARKS-RDA RESIDUAL TAX PAYMENT 423,729 499,413 450,000 489,000 108.7% 546,500 100.401.111.122 VLF SWAP-TAX CODE 97.70 2,604,987 2,845,150 2,850,000 2,987,111 104.8% 3,287,000 Total - Property Taxes-Sec/Unsec 5,579,085 6,150,742 5,795,000 6,143,111 106.0% 6,822,000

SALES & USE TAX
100.406.210.120 SALES & USE TAX 8,610,923 8,370,862 7,855,095 7,855,095 100.0% 8,149,770 100.406.210.130 SB509/PUBLIC SAFETY 249,245 241,450 225,000 220,000 97.8% 226,000 Total - Local Taxes 8,860,168 8,612,312 8,080,095 8,075,095 99.9% 8,375,770

TRANSIENT LODGING TAXES
100.410.230.141 TRANSIENT OCCUPANCY TAX 4,574,566 3,938,914 4,500,000 3,130,950 69.6% 3,986,000 100.410.230.142 TRANS OCCUPANCY PENALTY/INT 16,892 23,423 10,000 10,000 100.0% 12,000 Total - Transient Lodging Taxes 4,591,458 3,962,337 4,510,000 3,140,950 69.6% 3,998,000

FRANCHISES
100.411.220.131 FRANCHISE-TIME WARNER CABLE 181,380 149,281 150,000 140,000 93.3% 148,500 100.411.220.132 FRANCHISE-GOLDEN STATE WATER 98,564 113,445 115,000 134,672 117.1% 138,000 100.411.220.133 FRANCHISE-SW GAS & PG&E 81,398 111,237 110,000 103,200 93.8% 112,000 100.411.220.134 FRANCHISE-SO CALIF EDISON 364,920 399,851 385,000 385,000 100.0% 445,000 100.411.220.135 FRANCHISE-CAL NEV PIPELINE (KINDER) 8,970 - 1,000 - 0.0% - 100.411.220.136 FRANCHISE-BURRTEC SOLID WASTE 52,936 55,287 48,000 39,000 81.3% 48,000 100.411.220.137 FRANCHISE-WATER RECLAMATION - - - - #DIV/0! - 100.411.220.138 FRANCHISE TOWING 900 100 1,000 900 90.0% 1,000 100.411.220.139 FRANCHISE-MUNIS SOLID WASTE 343,998 384,997 400,000 375,000 93.8% 400,000 100.411.220.140 FRANCHISE-MUNIS WATER RECLAMATION 196,844 207,491 210,000 180,000 85.7% 210,000 Total - Franchises 1,329,910 1,421,689 1,420,000 1,357,772 95.6% 1,502,500

BUSINESS LICENSE TAXES
100.412.250.171 BUSINESS LICENSE 156,165 174,776 150,000 160,000 106.7% 172,500 100.412.250.172 BUSINESS LICENSE PENALTY/INT 6,097 8,043 5,000 7,000 140.0% 7,500 100.412.250.173 BUSINESS LICENSE RENEWAL FEES 25,623 27,007 20,000 24,000 120.0% 25,750 100.412.250.174 BUSINESS LIC PROCESSING FEE 13,336 16,789 11,000 13,500 122.7% 14,500 100.412.250.177 TECHNOLOGY FEE 22,383 34,537 21,000 18,000 85.7% 25,500 100.412.250.178 SB1186 ADA ACCESS & EDUCATION 5,026 5,508 3,000 5,000 166.7% 5,500 Total - Business License Taxes 228,629 266,661 210,000 227,500 108.3% 251,250

REAL PROPERTY TRANSFER TAXES
100.413.240.160 PROPERTY TRANSFER TAX 87,730 68,629 75,000 65,000 86.7% 70,500 Total - Real Property Transfer Taxes 87,730 68,629 75,000 65,000 86.7% 70,500

SUPPLEMENT TAX CURRENT
100.431.111.114 SUPPLEMENT TAX - CURRENT 52,979 43,341 24,800 48,000 193.5% 53,500 Total - Supplement Tax Current 52,979 43,341 24,800 48,000 193.5% 53,500

SUPPLEMENT TAX PRIOR
100.433.111.115 SUPPLEMENT TAX - PRIOR YEAR (1,198) 37,296 33,000 32,000 97.0% 35,000 Total - Supplement Tax Prior (1,198) 37,296 33,000 32,000 97.0% 35,000

CONSTRUCTION PERMITS
100.503.310.221 BUILDING PERMITS 231,090 144,437 150,000 174,500 116.3% 210,000 100.503.311.222 PLUMBING PERMITS 5,824 4,097 3,500 4,000 114.3% 5,200 100.503.312.223 ELECTRICAL PERMITS 3,539 3,026 3,500 3,000 85.7% 4,000 100.503.313.224 HEAT/AIR CONDITIONING PERMIT 4,503 3,550 4,500 3,000 66.7% 4,500 100.503.317.227 LOCAL GOVERNMENT RETAINER 116 71 100 100 100.0% 100 100.503.317.228 SEISMIC ACCT (STRONG MOTION) 188 96 200 100 50.0% 100 100.503.318.229 GRADING PERMIT 1,281 2,077 2,000 1,000 50.0% 2,800 100.503.318.235 MISC CONSTRUCTION FEES 1,446 2,276 2,000 1,500 75.0% 2,035 100.503.318.236 RE-INSPECTION FEES 48 - 1,000 650 65.0% 800 100.503.318.237 INSPECTION OUTSIDE BUSINESS HOURS 23,584 14,781 9,500 15,000 157.9% 16,650 100.503.318.238 INVESTIGATION FEES 4,491 5,031 1,000 500 50.0% 1,500 100.503.318.239 INSPECTION FEE 8,347 5,316 4,000 6,000 150.0% 8,500 100.503.318.240 FIRE PREVENTION MOU/CONSTRUCTION PERM 32,798 24,567 20,000 20,000 100.0% 24,000 100.503.318.241 FIRE PREVENTION MOU/ANNUAL OP PERMITS 96,175 119,830 75,000 90,000 120.0% 96,000 Total - Construction Permits 413,430 329,155 276,300 319,350 115.6% 376,185

STREET & CURB PERMITS
100.504.321.240 STREET/CURB PERMIT 78,178 44,887 40,000 49,000 122.5% 52,000 Total - Street & Curb Permits 78,178 44,887 40,000 49,000 122.5% 52,000

OTHER LICENSES/PERMITS-ALARM
100.506.322.293 ALARM PERMIT 4,774 5,136 5,000 3,900 78.0% 5,500 Total - Other Licenses/Permits-Alarm 4,774 5,136 5,000 3,900 78.0% 5,500

OTHER LICENSES/PERMITS-TRANSPORTATION
100.507.323.294 TRANSPORTATION PERMIT 3,714 2,549 3,000 3,500 116.7% 3,500 Total - Other Licenses/Permits-Transportation 3,714 2,549 3,000 3,500 116.7% 3,500

OTHER LICENSES/PERMITS-BINGO GAME
100.508.324.295 BINGO GAME PERMIT 300 625 300 150 50.0% 300 100.508.324.297 BANNER PERMITS 75 425 250 175 70.0% 350 Total - Other Licenses/Permits-Bingo Game 375 1,050 550 325 59.1% 650

RENTAL INSPECTION SERVICES
100.509.325.298 RENTAL INSPECTION SERVICES 57,120 95,620 141,000 160,000 113.5% 175,000 Total - Rental Inspection Services 57,120 95,620 141,000 160,000 113.5% 175,000 GENERAL FUND REVENUE 100
13 VEHICLE CODE FINES
100.510.410.310 COUNTY-SUPERIOR COURT FINES 26,710 29,651 10,000 12,500 125.0% 15,000 100.510.410.311 PD PHOENIX CITATIONS 269 - 500 1,800 360.0% 2,200 100.510.410.312 PD FINES Collection 2,090 219 13,000 18,000 138.5% 20,000 100.510.410.313 STATE CITATION COLLECTION REV 19,034 3,857 7,500 4,500 60.0% 5,000 100.510.410.314 COUNTY-CVC FINES POST 47,281 55,371 102,000 105,000 102.9% 115,000 Total - Vehicle Code Fines 95,384 89,098 133,000 141,800 106.6% 157,200

OTHER FINES
100.511.420.330 CODE ENFORCEMENT FINES 10,171 6,358 5,000 6,800 136.0% 7,500 100.511.420.331 ADMIN LIEN FINES & ADMIN CHGS 25,846 22,415 14,500 15,500 106.9% 17,500 100.511.420.340 EXCESSIVE ALARM FINES 13,450 2,125 5,000 100 2.0% 100 100.511.420.345 HUMANE SOCIETY VIOLATIONS 800 - - - #DIV/0! - Total - Other Fines 50,267 30,897 24,500 22,400 91.4% 25,100

INVESTMENT EARNINGS
100.514.110.410 INVESTMENT EARNINGS 129,827 219,148 - 100,000 #DIV/0! 125,000 100.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (56,229) 44,844 - 16,000 #DIV/0! 10,000 100.514.510.422 GASB 87 - INTEREST REVENUE 3,620 2,605 - - #DIV/0! - Total - Investment Earnings 77,218 266,597 - 116,000 #DIV/0! 135,000

USE OF PROPERTY
100.515.514.430 RENT - AMERIGAS 3,026 12,000 12,000 12,000 100.0% 12,000 100.515.514.431 UNION BANK RENT 5,455 5,001 5,400 5,000 92.6% 5,000 100.515.514.432 COMMUNITY CENTER RENT 20,210 18,945 15,000 10,000 66.7% 10,000 100.515.514.433 DANA PARK BUILDING RENT 1,100 2,000 1,000 1,000 100.0% 2,000 100.515.514.435 HENDERSON POOL RENTAL 8,134 2,820 5,000 2,000 40.0% 3,000 100.515.514.436 PARKS-ELECTRICITY RENTAL - 1,898 1,500 - 0.0% - 100.515.514.438 SP-BATTING CAGE/EQUIP RENTAL 900 568 500 20 4.0% 50 100.515.514.440 SPORTSPARK FACILITY RENTAL 8,193 8,625 10,000 8,000 80.0% 8,000 100.515.514.441 PARKS-WATER RENTAL - 150 - - #DIV/0! -
100.515.514.442 PARKS-TOURNAMENT RENTAL 193 - - - #DIV/0! - 100.515.514.443 SPRTSPRK FCLTY/ LGHT RNTL - BLL BASEBALL 4,533 - 2,500 - 0.0% - 100.515.514.444 SPRTSPRK FCLTY/ LGHT RNTL - BLL SOFTBALL 5,007 - 2,500 - 0.0% - 100.515.514.445 HARVEY HOUSE LEASES 91,435 106,519 46,500 75,000 161.3% 100,000 100.515.514.447 HARVEY HOUSE FACILITY RENTAL 18,450 14,185 8,000 15,000 187.5% 23,000 100.515.514.448 HELIPAD RENTAL 37,636 38,765 39,000 37,000 94.9% 40,000 100.515.514.449 SPRTSPRK FCLTY/ LGHT RNTL - SOCCER 15,408 - 10,000 - 0.0% - 100.515.514.450 GASB 87 - LEASE CONTRA ACCT (2,539) (2,374) 2,500 - 0.0% - 100.515.514.451 SPRTSPRK FCLTY/ LGHT RNTL-TRAVEL SOCCE 3,883 - - - #DIV/0! - Total - Use of Property 221,022 209,102 161,400 165,020 102.2% 203,050

MOTOR VEHICLE IN-LIEU TAX
100.519.610.520 MOTOR VEHICLE IN LIEU 26,172 31,539 41,000 40,300 98.3% 41,500 Total - Motor Vehicle In-Lieu Tax 26,172 31,539 41,000 40,300 98.3% 41,500

HOMEOWNERS PROPERTY TAX RELIEF
100.522.111.119 HOMEOWNERS PROP TAX RELIEF 11,701 5,622 10,000 5,500 55.0% 10,000 Total - Homeowners Property Tax Relief 11,701 5,622 10,000 5,500 55.0% 10,000

PEACE OFFICERS STANDARARDS & TRAINING
100.525.645.593 POST 968 - - - #DIV/0! -
Total - Peace Officers Standards & Training 968 - - - #DIV/0! -

PARKS CHARGES FOR SERVICES
100.630.631.100 DAY/PASS FEES 21,405 21,476 15,000 9,250 61.7% 15,000 100.630.631.101 RAQUETBALL REVENUE 30 - - - #DIV/0! 100 100.630.631.103 PASSES REVENUE 17,180 14,100 10,000 4,945 49.5% 6,000 100.630.631.105 SNACK BAR - HARVEY HOUSE 286 159 - 66 #DIV/0! 100 100.630.631.106 SNACK BAR / VENDING 12,717 3,243 - 3,805 #DIV/0! 5,000 100.630.631.107 PICKLE BALL REVENUES - - - - #DIV/0! 300 100.630.631.200 KARATE 8,970 6,975 8,000 3,500 43.8% 4,000 100.630.631.203 JUDO 3,025 2,275 2,500 1,750 70.0% 2,000 100.630.631.206 AEROBIC / WEIGHT CLASS 2,480 360 - 700 #DIV/0! 750 100.630.631.210 MIDDLE SCHOOL BASKETBALL - - - - #DIV/0! - 100.630.631.211 ELEMENTARY BASKETBALL 11,150 12,890 13,000 5,610 43.2% 10,000 100.630.631.212 REGISTRATION - PEEWEE 1,305 1,080 1,500 - 0.0% - 100.630.631.213 CHEERLEADING 9,955 3,175 - - #DIV/0! -
100.630.631.214 INDOOR KIDDIE SOCCER 3,240 3,195 4,500 4,500 100.0% 4,500 100.630.631.217 ADULT BASKETBALL - - - - #DIV/0! -
100.630.631.222 WRESTLING 1,225 3,700 2,500 1,875 75.0% 2,000 100.630.631.224 VOLLEYBALL - - 2,000 - 0.0% -
100.630.631.229 WOMENS SELF DEFENSE COURSE - - - - #DIV/0! - 100.630.631.231 TENNIS 550 25 - - #DIV/0! -
100.630.631.232 TRACK & FIELD 685 - - - #DIV/0! -
100.630.631.233 ADULT MENS SOCCER - - - - #DIV/0! 4,500 100.630.631.234 AIKIDO - - - - #DIV/0! -
100.630.631.235 ARTS & CRAFTS - 135 - - #DIV/0! -
100.630.631.236 3/5/10K RUN/WALKS - - - - #DIV/0! 2,500.00 100.630.631.237 EVENT VENDOR FEE - - - - #DIV/0! 300.00 100.630.632.100 TOT TIME REGISTRATION - - - - #DIV/0! - 100.630.636.100 OPEN SWIM 12,169 17,514 12,000 5,000 41.7% 6,000 100.630.636.102 LESSONS 2,340 690 600 570 95.0% 3,450
100.630.636.104 SNACK BAR - POOL 7,333 4,426 200 500 250.0% 1,000 100.630.636.107 LIFE GUARD COURSE 1,440 - - - #DIV/0! 160 Total - Parks Charges for Services 117,485 95,418 71,800 42,071 58.6% 67,660 GENERAL FUND REVENUE 100
14 SPORTSPARK CHARGES FOR SERVICES
100.640.200.201 SOFTBALL MENS TEAM REGISTRATION 5,100 900 5,100 7,500 147.1% 7,500 100.640.200.202 SOFTBALL COED TEAM REGISTRATION - - 13,500 14,100 104.4% 14,700 100.640.200.204 T-BALL REGISTRATION 1,235 765 2,950 4,600 155.9% 4,600 100.640.600.601 SPORTSPARK CONCESSIONS 29,404 4,582 6,000 8,500 141.7% 11,500 Total - Sportspark Charges for Services 35,739 6,247 27,550 34,700 126.0% 38,300

ZONING & SUBDIVISION FEES
100.701.705.609 LOT LINE ADJUSTMENTS 531 3,186 - - #DIV/0! - 100.701.705.610 VARIANCE 1,582 1,582 - - #DIV/0! -
100.701.705.611 ZONE CHANGE 2,282 - - - #DIV/0! 2,000
100.701.710.612 CONDITIONAL USE PERMIT 7,763 13,308 5,000 4,500 90.0% 7,800 100.701.710.613 VACATION OF STREETS - - - - #DIV/0! -
100.701.710.615 HOME OCCUPATION PERMIT 1,100 1,150 800 1,000 125.0% 1,200 100.701.710.616 MISC FEES AND PERMITS 204 418 250 300 120.0% 400 100.701.710.617 FILMING PERMIT 1,050 1,050 1,000 300 30.0% 300 100.701.710.618 ZONE VERIFICATION & AFFIDAVIT - 10 - - #DIV/0! - 100.701.712.616 TEMPORARY USE PERMIT ( TUP ) 1,854 1,075 800 270 33.8% 300 Total - Zoning & Subdivision Fees 16,366 21,779 7,850 6,370 81.1% 12,000

PLAN CHECKING FEES
100.704.715.608 APPEALS TO PLANNING COMMISSION - - - - #DIV/0! - 100.704.715.610 FINAL PARCEL MAP 2,828 707 700 - 0.0% 700 100.704.715.611 TENATIVE PARCEL MAP 3,739 913 900 - 0.0% - 100.704.715.613 PLAN CHECK FEE 84,904 85,095 75,000 45,000 60.0% 72,000 100.704.715.614 TENTATIVE TRACT MAP 1,913 2,108 2,100 1,000 47.6% 1,000 100.704.715.618 GENERAL PLAN AMENDMENTS 3,475 2,386 - 1,000 #DIV/0! 1,200 100.704.715.619 SITE PLAN REVIEW 1,125 375 1,000 375 37.5% 375 Total - Plan Checking Fees 97,984 91,584 79,700 47,375 59.4% 75,275

CANNABIS FEES
100.780.720.601 CANNABIS FEES-FINGERPRINTING/BACKGROU 4,384 14,072 10,000 10,000 100.0% 10,200 100.780.720.602 CANNABIS FEES-INITIAL APPLICATION 149,159 - 20,000 20,000 100.0% 20,000 100.780.720.603 CANNABIS FEES-ANNUAL RENEWAL 28,216 28,216 328,000 328,000 100.0% 126,970 100.780.720.604 CANNABIS FEES-QUARTERLY INSPECTIONS 4,950 19,250 17,050 17,050 100.0% 19,800 100.780.720.605 CANNABIS FEES-DISPENSARY/DELIVERY FEE 3 89,137 137,720 120,000 120,000 100.0% 135,000 100.780.720.606 CANNABIS FEES-FACILITY FEE $5/SQ FT - 186,776 594,500 594,500 100.0% 496,225 100.780.720.607 CANNABIS FEES-COMMUNITY BENEFIT PROGR 76,250 342,690 323,500 323,500 100.0% 323,000 100.780.720.608 CANNABIS FEES-PUBLIC SAFETY 50% ALLOC 89,137 137,720 120,000 120,000 100.0% 135,000 Total - Cannabis Fees 441,233 866,443 1,533,050 1,533,050 100.0% 1,266,195

OTHER CURR SC-FINGERPRINTS
100.802.745.622 P.D. PRINT FEES 7,878 3,036 3,000 3,920 130.7% 5,200 Total - Other Curr SC-Fingerprints 7,878 3,036 3,000 3,920 130.7% 5,200

OTHER CURRENT SC-DAR ADMIN
100.804.790.925 CHARGES FOR SERVICES-FLEET 67,154 44,301 50,000 - 0.0% - 100.804.790.926 FLEET-OVERHEAD CHARGES 6,716 4,430 5,000 - 0.0% - 100.804.790.927 WC INSURANCE REIMBURSEMENT 76,582 5,713 - - #DIV/0! - 100.804.790.928 GENERAL LIAB/PROPERTY CLAIM REIMB 5,807 - - - #DIV/0! - Total - Other Current SC-DAR Admin 156,260 54,444 55,000 - 0.0% -

OTHER REVENUE SOURCES-ALL OTHER
100.819.640.561 CAL TRANS ST SWEEPING REIMB 4,540 4,540 4,540 4,540 100.0% 4,550 100.819.752.600 POLICE RESOURCE OFFICER/BUSD 186,121 215,927 150,000 109,000 72.7% 114,000 100.819.752.604 POLICE SERVICE REVENUE 15,622 58,853 35,000 26,000 74.3% 30,000 100.819.752.606 GF PROJ REIMBURSEMENT COST 1,907 6,561 20,000 20,000 100.0% 10,000 100.819.753.606 STATE MANDATED COST REIMB/SB90 20,327 31,238 35,000 35,000 100.0% 35,000 100.819.753.612 DISPATCH COSTS TO FIRE DIST 205,000 205,000 205,000 154,000 75.1% 160,000 100.819.755.631 COPY/VIDEO/CD'S/MAPS REVENUE 5,416 7,707 6,000 5,700 95.0% 5,800 100.819.775.635 RETURN CHECK SERVICE CHARGE 125 75 100 - 0.0% - 100.819.782.645 PASSPORT PROCESSING FEE 4,025 35 2,500 - 0.0% - 100.819.782.647 ERMA INDEMNITY REIMBURSEMENT - - - - #DIV/0! - 100.819.783.632 CELL TOWER RENT - - - - #DIV/0! -
100.819.783.634 PARK-MISCELLANEOUS INCOME 20,140 8,525 2,000 1,250 62.5% 1,250 100.819.783.636 PRINCIPAL-FIRE LOAN REPAYMENT - - - - #DIV/0! - 100.819.784.909 SALE OF PROPERTY 5,000 - - - #DIV/0! -
100.819.784.910 SALE OF EQUIPMENT 6,190 61,088 20,000 20,000 100.0% 5,000 100.819.784.913 FIREWORKS APPLICATION FEES 1,600 1,200 1,600 1,500 93.8% 1,500 100.819.788.920 MISCELLANEOUS INCOME 190,443 67,683 40,000 53,900 134.8% 40,000 100.819.788.921 PERMA/ERMA REIMBURSEMENT 36,237 5,872 - - #DIV/0! - 100.819.788.922 RESTITUTION REIMBURSEMENTS - 3 - - #DIV/0! - 100.819.788.923 CENSUS 2020 - CA COMPLETE COUNT - - - - #DIV/0! - 100.819.788.924 CREDIT CARD CONVENIENCE FEES 3,535 3,451 3,000 3,800 126.7% 3,900 100.819.788.925 CANDIDATE STATEMENTS 720 - 500 - 0.0% - 100.819.788.927 IGSA-ANIMAL CONTROL 10,096 8,765 9,600 9,700 101.0% 10,900 100.819.788.928 HARVEY HOUSE MISC INCOME 2,641 5,727 9,000 9,820 109.1% 10,000 100.819.788.929 REIMBURSEMENTS 66,509 93,561 2,500 6,250 250.0% 1,887,500 100.819.788.931 IGSA-SOLID WASTE 55,325 207,575 235,000 205,000 87.2% 220,000 100.819.788.932 IGSA-MAIL SERVICES 7,287 8,317 8,300 8,000 96.4% 8,100 100.819.788.933 IGSA-FORT IRWIN BASE OPERATIONS 502,045 658,479 640,000 640,000 100.0% 753,500 100.819.788.934 NATIONAL OPIOIDS SETTLEMENT 27,751 17,957 72,500 76,000 104.8% 72,000 100.819.788.935 IGSA-HAZARDOUS WASTE - 10,375 36,500 46,700 127.9% 52,500 100.819.788.999 GASB 87 - LEASE PROCEEDS 627,672 667,355 - - #DIV/0! - 100.819.790.924 POLICE CONFISCATED FUNDS 5,481 10,254 5,000 5,150 103.0% 5,100 100.819.794.928 RECOVERY/DAMAGES - - - - #DIV/0! -
100.819.794.929 GOLDEN STATE WATER CONTRACT REVENUE 15,392 15,392 15,392 6,500 42.2% 6,500 Total - Other Revenue Sources-All Other 2,027,148 2,381,513 1,559,032 1,447,810 92.9% 3,437,100 GENERAL FUND REVENUE 100
15 TRANSFERS/CONTRIBUTIONS
100.900.820.202 TRANSFER FROM COVID-19 4,770,039 - - - #DIV/0! - 100.900.820.302 TRANSFER FROM DEBT SERVICE - - - - #DIV/0! - 100.900.820.997 TRANSFER FROM SUCCESSOR AGENCY 36,510 - - - #DIV/0! - Total - Transfers/Contributions 4,806,549 - - - #DIV/0! - TOTAL - GENERAL FUND REVENUES (FUND 100) 29,475,724 25,194,727 24,320,627 23,231,818 95.5% 27,194,935

MEASURE Q - SALES TAX
102.406.210.120 MEASURE Q TAX 10,212,109 9,863,721 9,400,000 9,378,694 99.8% 9,585,000 Total - Measure Q - Sales Tax 10,212,109 9,863,721 9,400,000 9,378,694 99.8% 9,585,000

INVESTMENT EARNINGS
102.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (37,308) 54,524 - 40,000 #DIV/0! 40,000 Total - Investment Earnings (37,308) 54,524 - 40,000 #DIV/0! 40,000

OTHER REV SOURCES-ALL OTHER
102.819.784.910 SALE OF EQUIPMENT - 14,344 -
102.819.788.920 MISCELLANEOUS INCOME 26,456 - - - #DIV/0! - 102.819.788.929 REIMBURSEMENTS - 85,686 - 34,500 #DIV/0! 35,000 102.819.788.999 GASB 87 - LEASE PROCEEDS - - - - #DIV/0! - Total - Other Rev Sources-All Other 26,456 100,031 - 34,500 #DIV/0! 35,000

TRANSFERS
102.900.820.302 TRANSFER FROM DEBT SERVICE - - - - #DIV/0! - Total - Transfers - - - - #DIV/0! -
TOTAL - GENERAL FUND REVENUES (MEASURE Q - FUND 102) 10,201,257 10,018,275 9,400,000 9,453,194 100.6% 9,660,000

INVESTMENT EARNINGS
103.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 503 - - - #DIV/0! - Total - Investment Earnings 503 - - - #DIV/0! -

REIMBURSEMENTS
103.819.788.999 GASB 87 - LEASE PROCEEDS - - - - #DIV/0! - Total - Reimbursements - - - - #DIV/0! -

TRANSFERS
103.900.820.102 TRANSFER FROM MEAS Q 102 4,736,023 4,275,571 4,137,525 4,275,571 103.3% - Total - Transfers 4,736,023 4,275,571 4,137,525 4,275,571 103.3% - TOTAL - GENERAL FUND REVENUES (MEASURE Q FIRE - FUND 103) 4,736,526 4,275,571 4,137,525 4,275,571 103.3% -

INVESTMENT EARNINGS
104.514.110.410 INVESTMENT EARNINGS 121,709 213,893 - - #DIV/0! - 104.514.110.416 INTEREST - WW LOAN $4 MILLION - - - - #DIV/0! - 104.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (32,291) 56,567 - - #DIV/0! - Total - Investment Earnings 89,418 270,460 - - #DIV/0! -

REIMBURSEMENTS
104.819.783.636 PRINCIPAL-FIRE LOAN REPAYMENT - - 500,000 500,000 100.0% 500,000 Total - Reimbursements - - 500,000 500,000 100.0% 500,000 TOTAL - GENERAL FUND REVENUES (GF II - FUND 104) 89,418 270,460 500,000 500,000 100.0% 500,000 TOTAL - GENERAL FUND REVENUES 44,502,924 39,759,033 38,358,152 37,460,583 97.7% 37,354,935 GENERAL FUND REVENUE - MEASURE Q 102
GENERAL FUND REVENUE - MEASURE Q FIRE 103
GENERAL FUND REVENUE - GENERAL FUND II 104
GENERAL FUND REVENUE 100
16 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 110 City Council 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.110.01 SALARIES
100.110.110.01.101 SALARIES, REGULAR 28,248 30,265 30,300 30,300 100% 30,300 100.110.110.01.109 INSURANCE OFFSET 46,250 48,000 48,000 48,000 100% 48,000 Total Salaries 74,498 78,265 78,300 78,300 100.0% 78,300 100.110.110.02 BENEFITS
100.110.110.02.201 BENEFITS - RETIREMENT 1,557 1,045 2,600 2,600 100% 2,600 100.110.110.02.202 BENEFITS - LIFE INSURANCE 704 484 1,500 1,500 100% 1,500 100.110.110.02.208 BENEFITS - MEDICARE 4,399 5,891 6,000 6,000 100% 6,000 100.110.110.02.214 BENEFITS- STATE DISABILITY INS - - - - #DIV/0! - Total Benefits 6,659 7,420 10,100 10,100 100.0% 10,100
100.110.110.03 EMPLOYEE DEVELOPMENT
100.110.110.03.301 TRAVEL/TRAINING EXPENSES 699 2,950 500 500 100% 500 100.110.110.03.305 DUES/SUBS/MEMBERSHIPS 23,145 24,309 33,724 33,724 100% 34,000 100.110.110.03.319 COUNCILMEMBER-HERNANDEZ 75 679 - - #DIV/0! 1,000 100.110.110.03.321 COUNCIL MEMBER-NOBLE 3,265 - - - #DIV/0! 1,000 100.110.110.03.322 COUNCILMEMEBER-COURTNEY 1,983 1,945 2,000 - 0% 1,000 100.110.110.03.323 COUNCILMEMBER-DYER KRUSE 2,653 1,644 2,000 - 0% 1,000 100.110.110.03.324 COUNCILMEMBER-ROSE 1,073 650 2,000 - 0% 1,000 Total Employee Development 32,893 32,177 40,224 34,224 85.1% 39,500 100.110.110.04 COMMUNICATIONS
100.110.110.04.401 COMMUNICATIONS 3,505 3,187 3,350 2,950 88% 3,350 Total Communications 3,505 3,187 3,350 2,950 88.1% 3,350 100.110.110.05 SUPPLIES
100.110.110.05.501 OFFICE SUPPLIES 12,928 13,935 2,000 - 0% 1,000 100.110.110.05.520 ADS/PUBLICATIONS 2,895 - 2,000 - 0% 1,000 100.110.110.05.525 TECHNICAL SUPPLIES 759 3,107 1,000 - 0% 1,000 Total Supplies 16,582 17,042 5,000 - 0.0% 3,000
100.110.110.06 SERVICES
100.110.110.06.630 FEES/SERVICES 638 4,432 35,000 - 0% 15,000 Total Services 638 4,432 35,000 - 0.0% 15,000
Department Total 134,775 142,523 171,974 125,574 73.0% 149,250 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Part Time:

Mayor & City Council 5.00 5.00 5.00 5.00
Total FTE's: 5.00 5.00 5.00 5.00
2024-2025 HIGHLIGHTS 2025-2026 GOALS AND OBJECTIVES
City Council
* Welcomed a new City Councilmember representing District 4, as well as a new Mayor.
* Represented the City on various regional boards, joint powers authorities, committees, and commissions.
* Continued active engagement with the League of California Cities, including service on the Board of Directors,
participation in the Annual Conference, and attendance at quarterly Policy Committee meetings.
* Issued proclamations and certificates of recognition to honor local businesses, organizations, and community members in Barstow.

1. Governance & Transparency
• Promote open, transparent, and accountable local government. • Increase public engagement through improved communication and accessible council meetings. • Ensure ethical leadership and decision-making.

2. Fiscal Responsibility
• Maintain a balanced budget while investing in priority areas. • Identify and secure new revenue streams (e.g., grants, public-private partnerships). • Improve financial transparency and reporting for the public.

3. Economic Development
• Support business retention, expansion, and attraction efforts. • Promote job creation through partnerships with industry and workforce development programs.

4. Infrastructure & Public Works
• Prioritize funding for street repairs, bridge improvements, and utility upgrades. • Expand and maintain parks, recreational facilities, and public spaces.

5. Public Safety
• Ensure sufficient staffing, training, and resources for police, fire, and emergency services. • Strengthen community policing and crime prevention programs. • Improve disaster preparedness and emergency response capabilities.

6. Housing & Homelessness
• Partner with local organizations to provide services for individuals experiencing homelessness.

7. Community Engagement & Equity
• Foster inclusive policies that reflect the diversity of the community. • Support youth programs, senior services, and cultural initiatives. 17 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 115 Transfers and Others 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.115.02 BENEFITS
100.110.115.02.201 BENEFITS - RETIREMENT - - - - #DIV/0! - 100.110.115.02.204 BENEFITS - UNEMPLOYMENT - - 5,000 - 0% - 100.110.115.02.210 BENEFITS - WORKERS COMP CLAIMS 777,546 663,394 500,000 70,000 14% 250,000 100.110.115.02.216 VACATION / ANNUAL LV PAY OUT - - 300,000 620,000 207% 400,000 100.110.115.02.219 CALPERS REPLACEMENT BENEFIT-RETIREES 2,846 2,215 8,500 2,500 29% 5,000 100.110.115.02.220 RETIREE HEALTH - PEMCHA 132,348 134,693 155,000 150,800 97% 155,000 100.110.115.02.221 RETIREMENT BENEFITS-ROWE 15,182 14,875 30,000 15,500 52% 30,000 100.110.115.02.222 RETIREE HEALTH COMPENSATION 294,240 310,251 310,000 323,000 104% 325,000 100.110.115.02.227 PENSION UNFUNDED LIABILITY 485,065 - 301,796 301,796 100% 724,321 Total Benefits 1,707,227 1,125,427 1,610,296 1,483,596 92.1% 1,889,321 100.110.115.09 TRANSFERS/CONTINGENCY/CONTRAS
100.110.115.09.102 COST ALLOCATION-MEASURE Q (508,000) (508,000) (508,000) (508,000) 100% (508,000) 100.110.115.09.104 COST ALLOCATION-GEN FUND II (11,900) (11,900) (11,900) (11,900) 100% (11,900) 100.110.115.09.209 TRANSFER FROM MEASURE I (16,300) (16,300) (16,300) (16,300) 100% (16,300) 100.110.115.09.210 TRANSFER FROM GAS FUND (6,900) (6,900) (6,900) (6,900) 100% (6,900) 100.110.115.09.219 TRANSFER FROM COPS FUND (80,000) (80,000) (80,000) (80,000) 100% (80,000) 100.110.115.09.225 COST ALLOCATION-FIRE DEPT (884,000) (884,000) (884,000) (884,000) 100% (884,000) 100.110.115.09.302 TRANSFER TO DEBT SERVICE 734,784 736,630 735,623 735,623 100% 736,554 100.110.115.09.400 TRANSFER TO CIP FUND - - 32,480 10,000 31% - 100.110.115.09.605 COST ALLOCATION-WW (770,000) (770,000) (770,000) (770,000) 100% (770,000) 100.110.115.09.650 COST ALLOCATION-SW (320,000) (320,000) (320,000) (320,000) 100% (320,000) Total Transfer/Contingency/Contras (1,862,316) (1,860,470) (1,828,997) (1,851,477) 101.2% (1,860,546) Department Total (155,089) (735,043) (218,701) (367,881) 168.2% 28,775 Transfers and Others
18 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 120 City Manager 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.120.01 SALARIES
100.110.120.01.101 SALARIES, REGULAR 373,939 408,300 501,500 501,500 100.0% 875,500 100.110.120.01.106 AUTO ALLOWANCE 5,750 3,250 - - #DIV/0! - 100.110.120.01.109 INSURANCE OFFSET 26,513 27,875 28,500 28,500 100.0% 51,000 Total Salaries 406,201 439,425 530,000 530,000 100.0% 926,500 100.110.120.02 BENEFITS
100.110.120.02.201 BENEFITS - RETIREMENT 23,560 48,998 113,600 113,600 100.0% 92,100 100.110.120.02.202 BENEFITS - LIFE INSURANCE 883 876 1,600 1,600 100.0% 2,300 100.110.120.02.205 BENEFITS - WORKERS' COMP 19,813 24,659 39,354 39,354 100.0% 40,602 100.110.120.02.206 BENEFITS - DEFERRED COMP 5,652 9,195 8,900 8,900 100.0% 11,500 100.110.120.02.207 UNIFORM ALLOWANCE - - - - #DIV/0! -
100.110.120.02.208 BENEFITS - MEDICARE 12,552 16,804 19,400 19,400 100.0% 26,000 100.110.120.02.213 BILINGUAL SERVICES - 120 - - #DIV/0! - 100.110.120.02.214 BENEFITS- STATE DISABILITY INS 3,152 3,863 7,400 7,400 100.0% 10,800 100.110.120.02.216 VACATION / ANNUAL LV PAY OUT 16,746 64,947 - - #DIV/0! - Total Benefits 82,358 169,463 190,254 190,254 100.0% 183,302 100.110.120.03 EMPLOYEE DEVELOPMENT
100.110.120.03.301 TRAVEL/TRAINING EXPENSES 13,358 13,929 13,200 13,200 100.0% 15,000 100.110.120.03.305 DUES/SUBS/MEMBERSHIPS 4,209 5,085 5,400 5,400 100.0% 5,400 Total Employee Development 17,567 19,014 18,600 18,600 100.0% 20,400 100.110.120.04 COMMUNICATIONS
100.110.120.04.401 COMMUNICATIONS 1,915 2,481 2,400 2,100 87.5% 4,200 Total Communications 1,915 2,481 2,400 2,100 87.5% 4,200 100.110.120.05 SUPPLIES
100.110.120.05.501 OFFICE SUPPLIES 3,036 1,777 10,000 10,000 100.0% 1,000 Total Supplies 3,036 1,777 10,000 10,000 100.0% 1,000
100.110.120.06 SERVICES
100.110.120.06.627 PROFESSIONAL SERVICES LEGAL - - 11,500 - 0.0% - 100.110.120.06.630 FEES/SERVICES 174,224 67,569 167,000 160,000 95.8% 500,000 100.110.120.06.631 FEES/SERVICES - COVID-19 - - 42,000 - 0.0% - Total Services 174,224 67,569 220,500 160,000 72.6% 500,000 Department Total 685,301 699,728 971,754 910,954 93.7% 1,635,402 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26

1.00 1.00 1.00 1.00

0.00 1.00 1.00 1.00

0.00 1.00 1.00 0.00

0.00 0.00 0.00 1.00

0.00 1.00 1.00 1.00

1.00 0.00 0.00 0.00
Full Time:

City Manager
Assistant City Manager
Economic Development Director
Administrative Services Director
Public Information Officer
Economic Development Administrator
Executive Assistant 1.00 1.00 1.00 0.00
Total FTE's: 3.00 5.00 5.00 4.00
City Manager
19 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 125 City Attorney 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.125.06 SERVICES
100.110.125.06.625 LEGAL FEES-RETAINER 133,761 111,582 126,000 126,000 100% 126,000 100.110.125.06.626 PROF SERV. LEGAL 364,254 279,123 260,000 400,000 154% 350,000 Total Services 498,015 390,705 386,000 526,000 136.3% 476,000 Department Total 498,015 390,705 386,000 526,000 136.3% 476,000 City Attorney
20 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 130 Municipal Records 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.130.01 SALARIES
100.110.130.01.101 SALARIES, REGULAR 291,957 198,710 257,200 257,200 100.0% 207,900 100.110.130.01.103 OVERTIME 1,185 136 1,000 1,000 100.0% 1,000 100.110.130.01.108 SALARIES CASUAL 1,306 31,850 8,000 - 0.0% - 100.110.130.01.109 INSURANCE OFFSET 41,125 28,000 33,000 33,000 100.0% 18,000 Total Salaries 335,573 258,696 299,200 291,200 97.3% 226,900 100.110.130.02 BENEFITS
100.110.130.02.201 BENEFITS - RETIREMENT 33,733 22,251 26,600 26,600 100.0% 22,800 100.110.130.02.202 BENEFITS - LIFE INSURANCE 1,091 732 900 900 100.0% 700 100.110.130.02.205 BENEFITS - WORKERS' COMP 9,753 11,837 18,891 18,891 100.0% 19,490 100.110.130.02.206 BENEFITS - DEFERRED COMP 1,131 849 1,300 1,300 100.0% 1,300 100.110.130.02.208 BENEFITS - MEDICARE 6,470 5,507 5,800 5,800 100.0% 5,100 100.110.130.02.211 BENEFITS-PARS 15 414 300 - 0.0% -
100.110.130.02.213 BILINGUAL SERVICES 660 1,080 1,500 1,500 100.0% 1,500 100.110.130.02.214 BENEFITS- STATE DISABILITY INS 3,121 2,101 3,000 3,000 100.0% 2,600 100.110.130.02.216 VACATION / ANNUAL LV PAY OUT 4,410 22,256 - - #DIV/0! - Total Benefits 60,385 67,028 58,291 57,991 99.5% 53,490 100.110.130.03 EMPLOYEE DEVELOPMENT
100.110.130.03.301 TRAVEL/TRAINING EXPENSES 9,107 3,719 6,020 - 0.0% 5,950 100.110.130.03.305 DUES/SUBS/MEMBERSHIPS 265 1,200 650 - 0.0% 1,000 Total Employee Development 9,372 4,919 6,670 - 0.0% 6,950 100.110.130.04 COMMUNICATIONS
100.110.130.04.401 COMMUNICATIONS - - 1,000 - 0.0% -
Total Communications - - 1,000 - 0.0% -
100.110.130.05 SUPPLIES
100.110.130.05.501 OFFICE SUPPLIES 2,692 14,546 4,000 - 0.0% 4,000 100.110.130.05.520 ADS/PUBLICATIONS 32,370 5,154 5,000 - 0.0% 5,000 Total Supplies 35,063 19,700 9,000 - 0.0% 9,000
100.110.130.06 SERVICES
100.110.130.06.630 FEES/SERVICES 16 458 2,700 - 0.0% 5,600 100.110.130.06.631 ELECTIONS 7,915 - 15,000 - 0.0% 1,000 100.110.130.06.644 IT COST ALLOCATION 39,468 50,360 72,000 45,000 62.5% 94,050 Total Services 47,400 50,819 89,700 45,000 50.2% 100,650 Department Total 487,792 401,161 463,861 394,191 85.0% 396,990 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

City Clerk Services Manager 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00
Office Assistant 2.00 1.00 0.00 0.00
Total FTE's: 4.00 3.00 2.00 2.00
Municipal Records Division (City Clerks Services)
21 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 132 City Clerk 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.132.01 SALARIES
100.110.132.01.101 SALARIES, REGULAR 5,549 6,053 6,100 6,100 100.0% 6,100 100.110.132.01.109 INSURANCE OFFSET 8,250 9,000 9,000 9,000 100.0% 9,000 Total Salaries 13,799 15,053 15,100 15,100 100.0% 15,100 100.110.132.02 BENEFITS
100.110.132.02.201 BENEFITS - RETIREMENT 467 522 550 550 100.0% 550 100.110.132.02.202 BENEFITS - LIFE INSURANCE 104 132 175 175 100.0% 175 100.110.132.02.208 BENEFITS - MEDICARE 392 429 450 450 100.0% 450 Total Benefits 964 1,083 1,175 1,175 100.0% 1,175
100.110.132.03 EMPLOYEE DEVELOPMENT
100.110.132.03.301 TRAVEL/TRAINING EXPENSES 9,404 5,841 4,500 - 0.0% 3,600 100.110.132.03.305 DUES/SUBS/MEMBERSHIPS 225 625 500 - 0.0% 500 Total Employee Development 9,629 6,466 5,000 - 0.0% 4,100 100.110.132.04 COMMUNICATIONS
100.110.132.04.401 COMMUNICATIONS 456 442 700 950 135.7% 950 Total Communications 456 442 700 950 135.7% 950
Department Total 24,848 23,044 21,975 17,225 78.4% 21,325 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

City Clerk 1.00 1.00 1.00 1.00
Total FTE's: 1.00 1.00 1.00 1.00
City Clerk
22 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 160 IT Admin Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.160.01 SALARIES
100.110.160.01.101 SALARIES, REGULAR 334,131 362,183 377,900 377,900 100% 384,600 100.110.160.01.103 OVERTIME 13,835 14,374 12,000 16,000 133% 12,600 100.110.160.01.109 INSURANCE OFFSET 42,625 45,000 45,000 45,000 100% 45,000 100.110.160.01.111 STANDBY BASIC 12,057 15,647 16,000 16,000 100% 16,800 Total Salaries 402,647 437,204 450,900 454,900 101% 459,000 100.110.160.02 BENEFITS
100.110.160.02.201 BENEFITS - RETIREMENT 42,223 52,018 54,100 54,100 100% 55,200 100.110.160.02.202 BENEFITS - LIFE INSURANCE 1,178 1,173 1,200 1,200 100% 1,300 100.110.160.02.205 BENEFITS - WORKERS' COMP 12,512 13,135 20,963 20,963 100% 21,628 100.110.160.02.206 BENEFITS - DEFERRED COMP 1,337 1,429 1,500 1,500 100% 1,500 100.110.160.02.208 BENEFITS - MEDICARE 7,988 8,641 7,900 7,900 100% 8,000 100.110.160.02.214 BENEFITS- STATE DISABILITY INS 3,785 4,164 4,400 4,400 100% 4,800 100.110.160.02.216 VACATION / ANNUAL LV PAY OUT 17,853 14,993 - - #DIV/0! - Total Benefits 86,876 95,555 90,063 90,063 100% 92,428
100.110.160.03 EMPLOYEE DEVELOPMENT
100.110.160.03.301 TRAVEL/TRAINING EXPENSES - 6,274 8,000 3,000 38% 3,000 100.110.160.03.305 DUES/SUBS/MEMBERSHIPS 428 130 500 400 80% 500 Total Employee Development 428 6,404 8,500 3,400 40% 3,500 100.110.160.04 COMMUNICATIONS
100.110.160.04.401 COMMUNICATIONS 4,366 6,349 5,900 5,950 101% 5,950 Total Communications 4,366 6,349 5,900 5,950 101% 5,950 100.110.160.05 SUPPLIES
100.110.160.05.525 TECHNICAL SUPPLIES 15,167 16,722 10,000 18,000 180% 18,000 100.110.160.05.526 OTHER DEPT TECH SUPPLIES 15,905 14,522 15,000 15,000 100% 15,000 Total Supplies 31,072 31,244 25,000 33,000 132% 33,000
100.110.160.06 SERVICES
100.110.160.06.612 REPAIRS/MAINTENANCE - - 2,000 - 0% - 100.110.160.06.630 FEES/SERVICES 236,292 246,076 240,300 320,000 133% 425,000 100.110.160.06.644 IT COST ALLOCATION 21,713 9,624 14,500 - 0% - Total Services 258,005 255,700 256,800 320,000 125% 425,000 Department Total 783,394 832,455 837,163 907,313 108% 1,018,878 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Information Technology Manager 1.00 1.00 1.00 1.00
Information Technology Coordinator 1.00 1.00 - -
Information Technology Technician 2.00 3.00 3.00 3.00
Total FTE's: 4.00 5.00 4.00 4.00
Information Technology Admin Division
23 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 165 HR Admin Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.165.01 SALARIES
100.110.165.01.101 SALARIES, REGULAR 136,772 149,147 142,100 142,100 100.0% 259,700 100.110.165.01.109 INSURANCE OFFSET 11,500 12,000 12,000 12,000 100.0% 21,000 Total Salaries 148,272 161,147 154,100 154,100 100.0% 280,700 100.110.165.02 BENEFITS
100.110.165.02.201 BENEFITS - RETIREMENT 9,641 10,559 11,100 11,100 100.0% 29,500 100.110.165.02.202 BENEFITS - LIFE INSURANCE 359 386 400 400 100.0% 800 100.110.165.02.204 BENEFITS - UNEMPLOYMENT 34,640 20,089 20,000 27,200 136.0% 28,000 100.110.165.02.205 BENEFITS - WORKERS' COMP 4,402 5,045 8,052 8,052 100.0% 8,307 100.110.165.02.206 BENEFITS - DEFERRED COMP 1,260 1,363 1,400 1,400 100.0% 2,600 100.110.165.02.208 BENEFITS - MEDICARE 3,850 4,122 4,300 4,300 100.0% 7,700 100.110.165.02.214 BENEFITS- STATE DISABILITY INS 1,319 1,386 1,600 1,600 100.0% 3,200 100.110.165.02.216 VACATION / ANNUAL LV PAY OUT 7,902 7,633 - - #DIV/0! - Total Benefits 63,372 50,583 46,852 54,052 115.4% 80,107 100.110.165.03 EMPLOYEE DEVELOPMENT
100.110.165.03.300 EDUCATION REIMBURSEMENT 2,940 4,394 4,000 3,450 86.3% 4,000 100.110.165.03.301 TRAVEL/TRAINING EXPENSES 6,042 5,156 10,000 7,500 75.0% 9,650 100.110.165.03.303 EMPLOYEE RECOGNITION 1,553 168 1,000 - 0.0% 1,000 100.110.165.03.305 DUES/SUBS/MEMBERSHIPS 955 725 645 475 73.6% 475 Total Employee Development 11,489 10,444 15,645 11,425 73.0% 15,125 100.110.165.04 COMMUNICATIONS
100.110.165.04.401 COMMUNICATIONS 2,096 2,379 2,125 2,650 124.7% 2,650 Total Communications 2,096 2,379 2,125 2,650 124.7% 2,650 100.110.165.05 SUPPLIES
100.110.165.05.501 OFFICE SUPPLIES 121 49 300 102 34.0% 150 100.110.165.05.524 BEAT COMMITTEE EXPENSE 7,263 6,198 7,500 7,400 98.7% 7,500 100.110.165.05.525 TECHNICAL SUPPLIES - - 300 276 92.0% 300 Total Supplies 7,384 6,247 8,100 7,778 96.0% 7,950
100.110.165.06 SERVICES
100.110.165.06.624 PROF LEGAL SVCS - SETTLEMENT 219,434 71,907 245,000 242,100 98.8% 245,000 100.110.165.06.626 PROF SERV. LEGAL 40,139 77,367 80,000 114,200 142.8% 98,000 100.110.165.06.630 FEES/SERVICES 101,564 170,200 110,000 95,000 86.4% 58,700 100.110.165.06.631 PARS 5,725 6,316 6,500 3,400 52.3% 6,200 100.110.165.06.632 PERSONNEL RECRUITMENT COSTS 20,352 18,491 22,000 20,000 90.9% 23,500 Total Services 387,214 344,281 463,500 474,700 102.4% 431,400 Department Total 619,828 575,080 690,322 704,705 102.1% 817,932 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Human Resources Manager 1.00 1.00 1.00 1.00
Senior Administrative Analyst 0.00 0.00 2.00 1.00
Total FTE's: 1.00 1.00 2.00 2.00
Human Resources Admin Division
24 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 175 Insurance/Risk Mgmt 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.175.07 TAXES/INSURANCE/MISCELLANEOUS
100.110.175.07.705 INSURANCE CLAIMS 356,997 278,886 200,000 100,000 50% 150,000 100.110.175.07.720 INSURANCE, PROPERTY 200,666 288,235 339,091 323,910 96% 378,408 100.110.175.07.724 INSURANCE, LIABILITY 591,974 771,646 1,148,901 1,122,319 98% 1,442,146 100.110.175.07.726 INSURANCE, CYBER/CRIME 20,903 26,686 50,140 25,468 51% 38,890 Total Taxes/Insurance/Misc. 1,170,540 1,365,453 1,738,132 1,571,697 90.42% 2,009,444 Department Total 1,170,540 1,365,453 1,738,132 1,571,697 90.42% 2,009,444 Insurance/Risk Management Division
25 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 180 Cannabis Regulation 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.110.180.05 SUPPLIES
100.110.180.05.525 TECHNICAL SUPPLIES - - 2,500 600 24% 1,000 Total Supplies - - 2,500 600 24.0% 1,000
100.110.180.06 SERVICES
100.110.180.06.630 FEES/SERVICES 3,688 6,146 8,000 355 4% 1,000 Total Services 3,688 6,146 8,000 355 4.4% 1,000
100.110.180.08 CAPITAL EQUIP/PROJECTS
100.110.180.08.801 POLICE DEPT BUILDING IMPROVEMENTS - 7,596 55,403 40,000 72% - Total Capital Equip/Projects - 7,596 55,403 40,000 72.2% - Department Total 3,688 13,743 65,903 40,955 62.1% 2,000 Cannabis Regulations Division
26 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 210 Finance Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.120.210.01 SALARIES
100.120.210.01.101 SALARIES, REGULAR 359,650 482,185 686,700 686,700 100.0% 670,500 100.120.210.01.103 OVERTIME 27 1,236 6,500 6,500 100.0% 6,825 100.120.210.01.108 SALARIES CASUAL 69,069 (4) 9,010 9,010 100.0% - 100.120.210.01.109 INSURANCE OFFSET 40,825 44,175 67,200 67,200 100.0% 65,100 Total Salaries 469,570 527,592 769,410 769,410 100.0% 742,425 100.120.210.02 BENEFITS
100.120.210.02.201 BENEFITS - RETIREMENT 33,597 55,536 78,100 78,100 100.0% 66,200 100.120.210.02.202 BENEFITS - LIFE INSURANCE 1,185 1,297 2,100 2,100 100.0% 2,100 100.120.210.02.205 BENEFITS - WORKERS' COMP 23,309 21,386 34,130 - 0.0% 35,213 100.120.210.02.206 BENEFITS - DEFERRED COMP 2,071 3,364 6,300 6,300 100.0% 4,100 100.120.210.02.208 BENEFITS - MEDICARE 10,408 13,262 18,500 18,500 100.0% 16,000 100.120.210.02.211 BENEFITS-PARS - 1 125 - 0.0% -
100.120.210.02.213 BILINGUAL SERVICES 660 7,741 8,000 8,000 100.0% 800 100.120.210.02.214 BENEFITS- STATE DISABILITY INS 3,822 4,900 7,900 7,900 100.0% 8,300 100.120.210.02.216 VACATION / ANNUAL LV PAY OUT 16,064 29,924 - - #DIV/0! - Total Benefits 91,117 137,409 155,155 120,900 77.9% 132,713 100.120.210.03 EMPLOYEE DEVELOPMENT
100.120.210.03.301 TRAVEL/TRAINING EXPENSES 991 10,577 14,500 14,500 100.0% 15,000 100.120.210.03.305 DUES/SUBS/MEMBERSHIPS 429 320 700 60 8.6% 695 Total Employee Development 1,420 10,897 15,200 14,560 95.8% 15,695 100.120.210.04 COMMUNICATIONS
100.120.210.04.401 COMMUNICATIONS 574 576 675 725 107.4% 725 Total Communications 574 576 675 725 107.4% 725
100.120.210.05 SUPPLIES
100.120.210.05.501 OFFICE SUPPLIES 7,070 8,545 7,000 6,200 88.6% 6,500 Total Supplies 7,070 8,545 7,000 6,200 88.6% 6,500
100.120.210.06 SERVICES
100.120.210.06.628 AUDIT EXPENSE 43,540 32,212 32,753 32,000 97.7% 33,000 100.120.210.06.630 FEES/SERVICES 58,116 152,591 172,200 172,200 100.0% 154,000 100.120.210.06.644 IT COST ALLOCATION 120,881 132,184 182,000 32,000 17.6% 158,200 Total Services 222,537 316,988 386,953 236,200 61.0% 345,200 Department Total 792,288 1,002,007 1,334,393 1,147,995 86.0% 1,243,258 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Finance Director 0.00 0.80 0.80 0.80
Administrative Services Manager 0.80 0.80 0.00 0.00
Assistant Finance Director 0.00 0.00 0.80 1.00
Principal Accountant 0.00 1.00 1.00 0.50
Accountant 1.00 1.00 1.00 0.50
Accounting Technician 2.00 2.00 2.00 2.00
Office Assistant 0.00 0.00 2.00 2.00
Total FTE's: 3.80 5.60 7.60 6.80
Finance Division
27 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 211 Finance - Debt Service Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.120.211.07 TAXES/INSURANCE/MISC
100.120.211.07.733 CAP LEASE-ENTERPRISE PROG 31,148 190,866 160,000 127,600 80% 121,400 Total Taxes/Insurance/Misc 31,148 190,866 160,000 127,600 79.8% 121,400 100.120.211.08 CAPITAL EQUIP/PROJECTS
100.120.211.08.998 GASB 96 - CAPITAL OUTLAY SBITA ASSET 137,517 - - - #DIV/0! - 100.120.211.08.999 GASB 87 - CAPITAL OUTLAY LEASE ASSET 627,672 667,355 - - #DIV/0! - Total Capital Equip/Projects 765,189 667,355 - - #DIV/0! - Department Total 796,337 858,221 160,000 127,600 79.8% 121,400 Debt Service
28 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 212 City Treasurer Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.120.212.01 SALARIES
100.120.212.01.101 SALARIES, REGULAR 5,500 6,000 6,000 6,000 100% 6,000 100.120.212.01.109 INSURANCE OFFSET 11,000 12,000 12,000 12,000 100% 12,000 Total Salaries 16,500 18,000 18,000 18,000 100.0% 18,000 100.120.212.02 BENEFITS
100.120.212.02.201 BENEFITS - RETIREMENT 793 1,015 1,000 1,000 100% 1,000 100.120.212.02.202 BENEFITS - LIFE INSURANCE 161 145 175 175 100% 175 100.120.212.02.208 BENEFITS - MEDICARE 85 71 125 125 100% 125 Total Benefits 1,038 1,231 1,300 1,300 100.0% 1,300
100.120.212.06 SERVICES
100.120.212.06.630 FEES/SERVICES 14,446 7,941 15,000 15,000 100% 15,000 100.120.212.06.644 IT COST ALLOCATION 4,230 4,526 5,100 - 0% - Total Services 18,676 12,467 20,100 15,000 74.6% 15,000 Department Total 36,215 31,698 39,400 34,300 87.1% 34,300 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

City Treasurer 1.00 1.00 1.00 1.00
Total FTE's: 1.00 1.00 1.00 1.00
City Treasurer
29 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 213 Central Services 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.120.213.04 COMMUNICATIONS
100.120.213.04.401 COMMUNICATIONS 17,884 20,779 18,650 20,925 112% 20,925 Total Communications 17,884 20,779 18,650 20,925 112.2% 20,925 100.120.213.05 SUPPLIES
100.120.213.05.501 OFFICE SUPPLIES 45,823 46,642 51,000 51,000 100% 51,000 100.120.213.05.510 POSTAGE 18,099 26,383 25,000 9,000 36% 10,000 100.120.213.05.525 TECHNICAL SUPPLIES 860 1,362 1,165 1,500 129% 1,500 Total Supplies 64,782 74,388 77,165 61,500 79.7% 62,500 100.120.213.06 SERVICES
100.120.213.06.630 FEES/SERVICES 41,931 54,468 28,500 20,000 70% 21,000 Total Services 41,931 54,468 28,500 20,000 70.2% 21,000 100.120.213.07 TAXES/INSURANCE/MISCELLANEOUS
100.120.213.07.704 CALPERS RETIREMENT ROUNDING - - - - #DIV/0! - 100.120.213.07.705 LOSSES/CLAIMS 26 195 500 150 30% 200 100.120.213.07.706 BAD DEBT EXPENDITURE 16,360 49,141 35,000 - 0% - Total Taxes/Insurance/Misc. 16,386 49,336 35,500 150 0.4% 200 100.120.213.08 CAPITAL EQUIP/PROJECTS
100.120.213.08.802 TYLER ERP - - 230,500 138,000 60% 230,500 100.120.213.08.803 TYLER EPL - - 100,873 44,000 44% 100,873 Total Taxes/Insurance/Misc. - - 331,373 182,000 0.0% 331,373 Department Total 140,982 198,971 491,188 284,575 57.9% 435,998 Central Services
30 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 321 Police Uniform Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.130.321.01 SALARIES
100.130.321.01.101 SALARIES, REGULAR 3,868,152 3,732,789 3,917,900 3,917,900 100% 4,207,400 100.130.321.01.103 OVERTIME 501,150 75,500 - 200,000 #DIV/0! 350,000 100.130.321.01.105 OVERTIME-PROP 30 - 19,868 - - #DIV/0! - 100.130.321.01.107 OVERTIME-COURT 37,738 37,274 25,000 29,000 116% 26,250 100.130.321.01.108 SALARIES CASUAL - 5 15,000 - 0% -
100.130.321.01.109 INSURANCE OFFSET 371,286 340,765 378,000 378,000 100% 378,000 100.130.321.01.110 OVERTIME-SPECIAL EVENT 1,891 - - - #DIV/0! - 100.130.321.01.111 STANDBY BASIC 45,502 76,228 75,000 75,000 100% 75,000 100.130.321.01.113 OVERTIME - TANGER OUTLET 16,550 45,315 40,000 40,000 100% 41,000 100.130.321.01.114 OVERTIME - FBI - 12,474 8,000 8,000 100% - 100.130.321.01.115 OT-PUBLIC SFTY CANNABIS REGLTN (50%OF3% - - - 11,250 #DIV/0! - 100.130.321.01.120 OVERTIME - CHP CANNABIS GRANT - - - 8,500 #DIV/0! - Total Salaries 4,842,270 4,340,219 4,458,900 4,667,650 104.7% 5,077,650 100.130.321.02 BENEFITS
100.130.321.02.201 BENEFITS - RETIREMENT 682,182 710,989 733,600 733,600 100% 750,400 100.130.321.02.202 BENEFITS - LIFE INSURANCE 10,742 9,875 11,100 11,100 100% 11,900 100.130.321.02.205 BENEFITS - WORKERS' COMP 132,906 164,886 250,705 25,705 10% 258,655 100.130.321.02.206 BENEFITS - DEFERRED COMP 13,876 15,580 12,900 12,900 100% 14,000 100.130.321.02.207 UNIFORM ALLOWANCE 50,385 42,864 47,300 47,300 100% 47,000 100.130.321.02.208 BENEFITS - MEDICARE 131,520 135,537 119,400 119,400 100% 127,300 100.130.321.02.211 BENEFITS-PARS - - 1,000 1,000 100% - 100.130.321.02.213 BILINGUAL SERVICES 900 7,171 7,500 7,500 100% 7,800 100.130.321.02.214 BENEFITS- STATE DISABILITY INS 39,447 38,838 45,300 45,300 100% 52,700 100.130.321.02.215 SICK LEAVE PAY OUT 70,868 82,019 - - #DIV/0! - 100.130.321.02.216 VACATION / ANNUAL LV PAY OUT 151,859 228,756 - - #DIV/0! - 100.130.321.02.220 RETIREE HEALTH - PEMCHA 61,368 62,456 55,000 51,000 93% 55,000 100.130.321.02.222 RETIREE HEALTH COMPENSATION 108,456 104,613 110,000 116,000 105% 117,000 100.130.321.02.227 PENSION UNFUNDED LIABILITY 332,395 8,402 267,542 267,542 100% 529,816 Total Benefits 1,786,903 1,611,986 1,661,347 1,438,347 86.6% 1,971,571 100.130.321.03 EMPLOYEE DEVELOPMENT
100.130.321.03.301 TRAVEL/TRAINING EXPENSES 26,356 35,955 5,500 5,500 100% 13,500 100.130.321.03.305 DUES/SUBS/MEMBERSHIPS 1,050 1,585 - - #DIV/0! 7,670 Total Employee Development 27,406 37,540 5,500 5,500 100.0% 21,170 100.130.321.04 COMMUNICATIONS
100.130.321.04.400 CAL-ID COMMUNICATIONS 28,562 29,738 35,500 29,404 83% 30,000 Total Employee Development 28,562 29,738 35,500 29,404 82.8% 30,000 100.130.321.05 SUPPLIES
100.130.321.05.501 OFFICE SUPPLIES 6,518 6,111 6,500 - 0% - 100.130.321.05.525 TECHNICAL SUPPLIES 1,426 1,309 - - #DIV/0! 1,650 100.130.321.05.526 AMMUNITION & RANGE SUPPLIES 7,288 - - - #DIV/0! - Total Employee Development 15,231 7,420 6,500 - 0.0% 1,650 100.130.321.06 SERVICES
100.130.321.06.601 VEHICLE FUEL COST 170,440 169,125 184,360 150,000 81% 175,000 100.130.321.06.608 VEHICLE MAINTENANCE COST 77,252 98,613 100,000 75,000 75% 75,000 100.130.321.06.611 RESERVE UNIFORM ALLOWANCE 994 248 1,000 500 50% 1,000 100.130.321.06.612 REPAIRS/MAINTENANCE 1,829 - 3,700 150 4% 500 100.130.321.06.626 PROF SERV. LEGAL 74,705 241,498 100,000 125,000 125% 125,000 100.130.321.06.630 FEES/SERVICES 99,355 95,211 6,700 900 13% 45,000 100.130.321.06.640 DISCRETIONARY SERVICES 2,500 2,500 2,500 2,500 100% 2,500 100.130.321.06.644 IT COST ALLOCATION 137,803 158,150 92,000 92,000 100% 87,000 100.130.321.06.645 SAFETY EQUIPMENT 12,039 12,232 1,000 620 62% 750 100.130.321.06.646 CITATION COLLECTION FEE - 732 500 150 30% 250 100.130.321.06.647 CROSSING GUARD CONTRACT 5,000 5,000 - - #DIV/0! - Total Services 581,916 783,310 491,760 446,820 90.9% 512,000 100.130.321.07 TAXES/INSURANCE/MISC.
100.130.321.07.733 CAP-LEASE-ENTERPRISE PROG 82,187 148,866 140,000 164,000 117% 233,300 100.130.321.07.762 EXPLORER PROGRAM 1,183 2,255 - - #DIV/0! - Total Taxes/Insurance/Misc. 83,370 151,122 140,000 164,000 117.1% 233,300 100.130.321.08 CAPITAL EQUIP/PROJECTS
100.130.321.08.817 UNMARKED VEHICLE-PROP 30 67,120 - - - #DIV/0! - 100.130.321.08.818 BODY WORN CAMERAS - - 70,000 - 0% -
Total Capital Equip/Projects 67,120 - 70,000 - 0.0% -
100.130.321.09 TRANSFERS/CONTINGENCY/CONTRAS
100.130.321.09.302 TRANSFERS TO DEBT SERVICE 1,109,025 1,111,811 1,110,291 1,110,291 100% 1,111,697 Total Transfers/Contengency/Contras 1,109,025 1,111,811 1,110,291 1,110,291 100.0% 1,111,697 Department Total 8,541,803 8,073,146 7,979,798 7,862,012 98.5% 8,959,038 Police Department - Police Uniform Division
31 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Police Chief 1.00 1.00 1.00 1.00
Police Captain 1.00 1.00 1.00 1.00
Police Lieutenant 2.00 2.00 2.00 2.00
Police Sergeant 5.00 5.00 5.00 5.00
Police Corporal 7.00 7.00 5.00 5.00
Police Detective 1.00 1.00 2.00 2.00
Police Officer 19.00 19.00 19.00 20.00
Police Officer Trainee 2.00 2.00 2.00 2.00
Total FTE's: 38.00 38.00 37.00 38.00
Police Department - Police Uniform Division
32 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 322 School Resource Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.130.322.01 SALARIES
100.130.322.01.101 SALARIES, REGULAR 196,484 246,964 317,300 317,300 100% 208,700 100.130.322.01.103 OVERTIME 13,095 22,915 25,000 25,000 100% 25,625 100.130.322.01.104 OVERTIME, SRO 37,548 24,949 40,000 40,000 100% 41,000 100.130.322.01.109 INSURANCE OFFSET 19,125 26,750 36,000 36,000 100% 21,000 Total Salaries 266,252 321,577 418,300 418,300 100.0% 296,325 100.130.322.02 BENEFITS
100.130.322.02.201 BENEFITS - RETIREMENT 22,617 34,458 41,400 41,400 100% 27,500 100.130.322.02.202 BENEFITS - LIFE INSURANCE 603 725 1,000 1,000 100% 700 100.130.322.02.205 BENEFITS - WORKERS' COMP - - 12,440 12,440 100% 12,834 100.130.322.02.207 UNIFORM ALLOWANCE 2,400 2,400 3,600 3,600 100% 2,900 100.130.322.02.208 BENEFITS - MEDICARE 6,812 8,345 9,600 9,600 100% 6,400 100.130.322.02.214 BENEFITS- STATE DISABILITY INS 2,314 2,834 3,700 3,700 100% 2,700 Total Benefits 34,746 48,761 71,740 71,740 100.0% 53,034 Department Total 300,998 370,339 490,040 490,040 100.0% 349,359 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

School Resource Officer 2.00 2.00 2.00 2.00
Total FTE's: 2.00 2.00 2.00 2.00
Police Department - School Resource Division
CITY OF BARSTOW FY 2025-2026
School Resource Division
The School Resource Division is used to account for the agreement between the City of Barstow Police Department and the Barstow Unified School District (BUSD). With this Agreement, three sworn Peace Officers are provided to serve as the School Resource Officer(s) (SRO). The Officers are assigned one of the three school divisions: Barstow High School, Barstow Junior High, and the elementary schools. Currently, the Police Department assigns two Officers as SROs, as the Agreement outlines that the third position is determined based on department staffing levels. The Agreement states that BUSD will reimburse the City for fifty percent (50%) of the Officer's actual cost incurred by the City. 33 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 323 Police Dispatch Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.130.323.01 SALARIES
100.130.323.01.101 SALARIES, REGULAR 472,023 692,305 723,300 723,300 100% 733,800 100.130.323.01.103 OVERTIME 76,566 13,753 - - #DIV/0! 125,000 100.130.323.01.109 INSURANCE OFFSET 70,750 103,214 108,000 108,000 100% 99,000 Total Salaries 619,338 809,271 831,300 831,300 100.0% 957,800 100.130.323.02 BENEFITS
100.130.323.02.201 BENEFITS - RETIREMENT 45,682 74,660 79,200 79,200 100% 80,900 100.130.323.02.202 BENEFITS - LIFE INSURANCE 1,694 2,358 2,400 2,400 100% 2,500 100.130.323.02.205 BENEFITS - WORKERS' COMP 21,127 25,176 40,179 40,179 100% 41,453 100.130.323.02.206 BENEFITS - DEFERRED COMP 917 1,043 1,100 1,100 100% 1,200 100.130.323.02.207 UNIFORM ALLOWANCE 5,292 6,701 6,900 6,900 100% 6,900 100.130.323.02.208 BENEFITS - MEDICARE 10,798 14,578 12,900 12,900 100% 13,000 100.130.323.02.214 BENEFITS- STATE DISABILITY INS 6,312 8,779 8,500 8,500 100% 9,300 100.130.323.02.216 VACATION / ANNUAL LV PAY OUT 5,494 18,105 - - #DIV/0! - Total Benefits 97,316 151,400 151,179 151,179 100.0% 155,253 100.130.323.03 EMPLOYEE DEVELOPMENT
100.130.323.03.301 TRAVEL/TRAINING EXPENSES 5,235 5,190 3,455 - 0% 5,000 100.130.323.03.305 DUES/SUBS/MEMBERSHIPS 75 - 250 250 100% 225 Total Employment Development 5,310 5,190 3,705 250 6.7% 5,225 100.130.323.04 COMMUNICATIONS
100.130.323.04.401 COMMUNICATIONS 131,424 139,706 149,000 158,500 106% 158,500 Total Communications 131,424 139,706 149,000 158,500 106.4% 158,500 100.130.323.05 SUPPLIES
100.130.323.05.501 OFFICE SUPPLIES 1,724 1,465 2,000 - 0% - Total Communications 1,724 1,465 2,000 - 0.0% -
100.130.323.06 SERVICES
100.130.323.06.630 FEES/SERVICES 1,680 1,680 1,700 - 0% 1,700 100.130.323.06.644 IT COST ALLOCATION 19,989 10,894 - - #DIV/0! - Total Services 21,668 12,574 1,700 - 0.0% 1,700
Department Total 876,780 1,119,605 1,138,884 1,141,229 100.2% 1,278,478 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Police Services Supervisor 1.00 1.00 1.00 1.00
Senior Dispatcher 1.00 1.00 1.00 1.00
Dispatcher 7.00 7.00 7.00 7.00
Total FTE's: 9.00 9.00 9.00 9.00
Police Department - Police Dispatch Division
34 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 324 Police Admin Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.130.324.01 SALARIES
100.130.324.01.101 SALARIES, REGULAR 462,278 408,157 441,700 441,700 100.0% 528,000 100.130.324.01.103 OVERTIME 22,549 15,347 20,000 20,000 100.0% 20,000 100.130.324.01.108 SALARIES CASUAL - 13,732 6,000 5,000 83.3% 5,500 100.130.324.01.109 INSURANCE OFFSET 71,875 63,500 63,000 63,000 100.0% 69,000 Total Salaries 556,702 500,737 530,700 529,700 99.8% 622,500 100.130.324.02 BENEFITS
100.130.324.02.201 BENEFITS - RETIREMENT 45,732 39,455 43,500 43,500 100.0% 50,100 100.130.324.02.202 BENEFITS - LIFE INSURANCE 1,872 1,542 1,600 1,600 100.0% 1,900 100.130.324.02.205 BENEFITS - WORKERS' COMP 15,406 17,778 28,373 28,373 100.0% 29,272 100.130.324.02.207 UNIFORM ALLOWANCE 4,090 4,536 4,600 4,600 100.0% 5,300 100.130.324.02.208 BENEFITS - MEDICARE 7,718 6,985 7,000 7,000 100.0% 8,200 100.130.324.02.211 BENEFITS-PARS - 179 - - #DIV/0! -
100.130.324.02.213 BILINGUAL SERVICES - - 500 500 100.0% - 100.130.324.02.214 BENEFITS- STATE DISABILITY INS 5,320 4,643 5,300 5,300 100.0% 6,800 100.130.324.02.216 VACATION / ANNUAL LV PAY OUT 1,781 1,314 - - #DIV/0! - Total Benefits 81,920 76,431 90,873 90,873 100.0% 101,572 100.130.324.03 EMPLOYEE DEVELOPMENT
100.130.324.03.301 TRAVEL / TRAINING EXPENDITURES 10,683 8,188 9,800 - 0.0% 25,500 100.130.324.03.305 DUES/SUBS/MEMBERSHIPS - 77 250 - 0.0% 140 Total Employee Development 10,683 8,264 10,050 - 0.0% 25,640 100.130.324.05 SUPPLIES
100.130.324.05.501 OFFICE SUPPLIES 8,063 7,769 6,200 - 0.0% - 100.130.324.05.525 TECHNICAL SUPPLIES 1,737 1,472 2,000 - 0.0% 4,368 Total Supplies 9,800 9,241 8,200 - 0.0% 4,368
100.130.324.06 SERVICES
100.130.324.06.630 FEES/SERVICES 3,447 5,353 6,200 - 0.0% 6,000 Total Supplies 3,447 5,353 6,200 - 0.0% 6,000
Department Total 662,552 600,026 646,023 620,573 96.1% 760,080 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Senior Administrative Asst. 1.00 1.00 1.00 1.00
Police Services Asst. 4.00 3.00 3.00 3.00
Community Service Officer 0.00 0.00 0.00 1.00
Sr. Crime Scene Evidence Tech. 1.00 1.00 1.00 1.00
Crime Scene Evidence Tech. 1.00 1.00 1.00 1.00
Total FTE's: 7.00 6.00 6.00 7.00
Police Department - Police Administration Division
35 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 350 Animal Regulation 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.130.350.01 SALARIES
100.130.350.01.101 SALARIES, REGULAR - - 40,000 15,000 38% - 100.130.350.01.103 OVERTIME - - 2,500 300 12% -
100.130.350.01.109 INSURANCE OFFSET - - 10,000 2,500 25% - Total Salaries - - 52,500 17,800 33.9% -
100.130.324.02 BENEFITS
100.130.350.02.201 BENEFITS - RETIREMENT - - 4,400 2,200 50% - 100.130.350.02.202 BENEFITS - LIFE INSURANCE - - 300 75 25% - 100.130.350.02.207 UNIFORM ALLOWANCE - - 760 760 100% - 100.130.350.02.208 BENEFITS - MEDICARE - - 300 300 100% - 100.130.350.02.214 BENEFITS- STATE DISABILITY INS - - 200 200 100% - Total Benefits - - 5,960 3,535 59.3% -
100.130.350.03
100.130.350.03.301 TRAVEL/TRAINING EXPENSES - - 3,000 - 0% - Total Travel/Training - - 3,000 - -
100.130.350.05 SUPPLIES
100.130.350.05.525 TECHNICAL SUPPLIES - 4,473 5,500 800 15% - Total Supplies - 4,473 5,500 800 0.0% -
100.130.350.06 SERVICES
100.130.350.06.601 VEHICLE FUEL COST - - 5,000 - -
100.130.350.06.630 FEES/SERVICES 265,496 532,704 814,700 815,000 100% 740,000 100.130.350.06.645 SAFETY EQUIPMENT - - 1,500 - -
Total Services 265,496 532,704 821,200 815,000 99.2% 740,000 100.130.350.08 CAPITAL PROJECTS
100.130.350.08.808 VEHICLES - - 20,000 17,000 85% -
Total Capital Projects - - 20,000 17,000 85.0% -
100.130.350.14 ELECTRICITY
100.130.350.14.419 ELECTRICITY - 3,893 30,000 20,000 67% - Total Electricity - 3,893 30,000 20,000 0.0% -
100.130.350.24 NATURAL GAS
100.130.350.24.440 NATURAL GAS - 76 3,000 300 10% -
Total Natural Gas - 76 3,000 300 0.0% -
100.130.350.34 WATER
100.130.350.34.466 WATER - 1,165 15,000 6,000 40% -
Total Electricity - 1,165 15,000 6,000 0.0% -
Department Total 265,496 542,310 956,160 880,435 92.1% 740,000 Police Department - Animal Regulation Division
CITY OF BARSTOW FY 2025-2026
Animal Regulation Division
The Animal Regulation Division is used to account for the agreement between the City of Barstow and the Barstow Humane Society (BHS). The City is proposing a renewal contract with the Barstow Humane Society for the Fiscal Year 2025-2026, to include general humane society and animal control officer services.
36 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 380 Disaster Preparedness 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.130.380.04 COMMUNICATIONS
100.130.380.04.401 COMMUNICATIONS 3,861 4,140 3,825 4,625 121% 4,625 Total Communications 3,861 4,140 3,825 4,625 121% 4,625 Department Total 3,861 4,140 3,825 4,625 121% 4,625
Police Department - Disaster Preparedness Division
37 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 423 Traffic Sig & Street Lts 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.140.423.06 SERVICES
100.140.423.06.612 REPAIRS/MAINTENANCE 57,643 56,036 80,000 80,000 100.0% 85,000 100.140.423.06.630 FEES/SERVICES 9,458 14,183 15,000 15,000 100.0% 15,000 Total Services 67,101 70,219 95,000 95,000 100.0% 100,000 100.140.423.14 ELECTRICITY
100.140.423.14.403 ELECTRICITY-SIGNAL LIGHT 35,876 39,450 35,000 34,075 97.4% 35,000 100.140.423.14.420 ELECTRICITY-STREETS LIGHTS 189,565 205,537 175,000 192,025 109.7% 192,000 Total Electricity 225,441 244,987 210,000 226,100 107.7% 227,000 Department Total 292,541 315,206 305,000 321,100 105.3% 327,000 Traffic Signals and Street Lights
38 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 425 Street Maintenance 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.140.425.01 SALARIES
100.140.425.01.101 SALARIES, REGULAR 592,418 751,666 699,000 699,000 100% 729,700 100.140.425.01.103 OVERTIME 22,980 18,878 30,000 30,000 100% 30,750 100.140.425.01.109 INSURANCE OFFSET 93,750 114,000 102,000 102,000 100% 105,000 100.140.425.01.110 OT SPECIAL EVENT 3,028 4,141 5,000 5,000 100% 5,000 100.140.425.01.111 STANDBY BASIC 5,748 10,666 11,000 11,000 100% 11,000 Total Salaries 717,924 899,350 847,000 847,000 100.0% 881,450 100.140.425.02 BENEFITS
100.140.425.02.201 BENEFITS - RETIREMENT 58,624 79,784 70,400 70,400 100% 74,200 100.140.425.02.202 BENEFITS - LIFE INSURANCE 2,400 2,721 2,500 250 10% 2,600 100.140.425.02.205 BENEFITS - WORKERS' COMP 22,821 29,081 46,411 46,411 100% 47,883 100.140.425.02.206 BENEFITS - DEFERRED COMP 1,531 2,065 2,200 2,200 100% 2,300 100.140.425.02.208 BENEFITS - MEDICARE 12,622 15,751 13,900 13,900 100% 14,600 100.140.425.02.214 BENEFITS- STATE DISABILITY INS 6,765 8,340 8,100 8,100 100% 9,200 100.140.425.02.215 SICK LEAVE PAY OUT 18,858 - - - #DIV/0! - 100.140.425.02.216 VACATION / ANNUAL LV PAY OUT 38,244 37,005 - - #DIV/0! - Total Benefits 161,864 174,747 143,511 141,261 98.4% 150,783 100.140.425.03 EMPLOYEE DEVELOPMENT
100.140.425.03.301 TRAVEL/TRAINING EXPENSES 21,674 615 18,350 10,000 54% 5,700 100.140.425.03.305 DUES/SUBS/MEMBERSHIPS - - 1,200 500 42% 1,200 Total Employee Development 21,674 615 19,550 10,500 53.7% 6,900 100.140.425.04 COMMUNICATIONS
100.140.425.04.401 COMMUNICATIONS 3,966 3,340 3,125 3,300 106% 3,300 Total Communications 3,966 3,340 3,125 3,300 105.6% 3,300 100.140.425.05 SUPPLIES
100.140.425.05.501 OFFICE SUPPLIES 1,647 348 2,000 2,000 100% 3,000 100.140.425.05.525 TECHNICAL SUPPLIES 108,524 142,580 170,200 160,000 94% 106,000 Total Supplies 110,171 142,928 172,200 162,000 94.1% 109,000 100.140.425.06 SERVICES
100.140.425.06.612 REPAIRS/MAINTENANCE 4,944 1,515 12,500 12,500 100% 12,500 100.140.425.06.620 RENTALS/LEASES 15,237 10,852 18,000 14,000 78% 25,000 100.140.425.06.630 FEES/SERVICES 19,946 18,853 30,000 25,000 83% 18,300 100.140.425.06.644 IT COST ALLOCATION 2,768 1,425 4,350 - 0% 3,244 100.140.425.06.645 SAFETY EQUIPMENT 6,200 6,398 10,000 8,500 85% 10,000 Total Services 49,095 39,043 74,850 60,000 80.2% 69,044 100.140.425.14 ELECTRICITY
100.140.425.14.418 ELECTRICITY-CORP YARD 18,443 20,203 21,000 20,475 98% 21,000 Total Electricity 18,443 20,203 21,000 20,475 97.5% 21,000 100.140.425.24 NATURAL GAS
100.140.425.24.441 NATURAL GAS-CORP YARD 13,975 10,994 14,000 11,250 80% 14,000 Total Natural Gas 13,975 10,994 14,000 11,250 80.4% 14,000 100.140.425.34 WATER
100.140.425.34.463 WATER-TRUCK FILL 8,268 9,655 11,000 10,310 94% 11,000 100.140.425.34.464 WATER-CORP YARD 10,864 14,376 14,200 13,600 96% 14,200 Total Water 19,133 24,031 25,200 23,910 94.9% 25,200
Department Total 1,116,245 1,315,252 1,320,436 1,279,696 96.9% 1,280,677 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Public Works Superintendent 1.00 1.00 1.00 1.00
Field Services Supervisor 0.00 0.00 1.00 1.00
Administrative Assistant 0.00 0.00 0.00 0.00
Public Services Asst. I 7.00 7.00 4.00 4.00
Public Services Asst. II 2.00 2.00 4.00 4.00
Public Services Asst. III 1.00 1.00 0.00 0.00
Total FTE's: 11.00 11.00 10.00 10.00
Street Maintenance Division
39 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 430 Open Spaces 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.140.430.01 SALARIES
100.140.430.01.101 SALARIES, REGULAR 326,329 363,979 511,400 511,400 100.0% 520,100 100.140.430.01.103 OVERTIME 12,590 2,555 10,000 10,000 100.0% 10,250 100.140.430.01.108 SALARIES CASUAL 22,784 - 34,000 34,000 100.0% 34,000 100.140.430.01.109 INSURANCE OFFSET 64,000 73,938 93,000 93,000 100.0% 84,000 100.140.430.01.110 PARK MAINTENANCE 1,308 1,382 1,500 1,500 100.0% 1,500 100.140.430.01.111 STANDBY BASIC 585 1,602 4,000 4,000 100.0% 4,000 Total Salaries 427,596 443,455 653,900 653,900 100.0% 653,850 100.140.430.02 BENEFITS
100.140.430.02.201 BENEFITS - RETIREMENT 30,619 27,266 47,300 47,300 100.0% 47,400 100.140.430.02.202 BENEFITS - LIFE INSURANCE 1,390 1,566 1,900 1,900 100.0% 2,000 100.140.430.02.205 BENEFITS - WORKERS' COMP 12,474 18,705 29,852 29,852 100.0% 30,799 100.140.430.02.206 BENEFITS - DEFERRED COMP 268 826 900 900 100.0% 900 100.140.430.02.208 BENEFITS - MEDICARE 6,442 6,137 9,400 9,400 100.0% 9,300 100.140.430.02.211 BENEFITS-PARS 297 - 200 400 200.0% 400 100.140.430.02.214 BENEFITS- STATE DISABILITY INS 3,624 3,441 6,200 6,200 100.0% 6,600 100.140.430.02.215 SICK LEAVE PAY OUT 37,108 - - - 0.0% - 100.140.430.02.216 VACATION / ANNUAL LV PAY OUT 26,902 6,138 - - 0.0% - Total Benefits 119,125 64,078 95,752 95,952 100.2% 97,399 100.140.430.03 EMPLOYEE DEVELOPMENT
100.140.430.03.301 TRAVEL/TRAINING EXPENSES 5,506 4,821 9,800 3,000 30.6% 5,100 Total Employee Development 5,506 4,821 9,800 3,000 30.6% 5,100 100.140.430.04 COMMUNICATIONS
100.140.430.04.401 COMMUNICATIONS 1,714 1,291 1,300 1,275 98.1% 1,300 Total Communications 1,714 1,291 1,300 1,275 98.1% 1,300 100.140.430.05 SUPPLIES
100.140.430.05.525 TECHNICAL SUPPLIES 40,463 34,320 2,000 2,000 100.0% 20,000 100.140.430.05.526 TECHNICAL SUPPLIES/DANA PARK 966 - - - 0.0% - 100.140.430.05.527 TECHNICAL SUPPLIES/H STREET 1,157 - - - 0.0% - 100.140.430.05.529 TECHNICAL SUPPLIES/STURNACLE 1,970 - - - 0.0% - 100.140.430.05.530 TECHNICAL SUPPLIES/FOGLESONG 984 - - - 0.0% - 100.140.430.05.531 TECHNICAL SUPPLIES/LILLIAN 497 - - - 0.0% - 100.140.430.05.532 TECHNICAL SUPPLIES/JASPER 377 - - - 0.0% - 100.140.430.05.533 TECHNICAL SUPPLIES/COUNTY PARKS 2,427 - - - 0.0% - Total Supplies 48,840 34,320 2,000 2,000 100.0% 20,000
100.140.430.06 SERVICES
100.140.430.06.612 REPAIRS/MAINTENANCE 12,262 9,938 - - #DIV/0! 5,000 100.140.430.06.613 REPAIRS/MAINTENANCE-DANA 555 - - - 0.0% - 100.140.430.06.616 REPAIRS/MAINTENANCE-FOGLESONG 3,450 - - - 0.0% - 100.140.430.06.617 REPAIRS/MAINTENANCE-LILLIAN 843 - - - 0.0% - 100.140.430.06.618 REPAIRS/MAINTENANCE-JASPER 76 - - - 0.0% - 100.140.430.06.619 REPAIRS/MAINTENANCE-COUNTY PARKS 971 - - - 0.0% - 100.140.430.06.620 RENTALS/LEASES 1,568 1,569 16,000 10,000 62.5% 16,000 100.140.430.06.630 FEES/SERVICES 17,155 15,865 - - #DIV/0! 75,000 100.140.430.06.645 SAFETY EQUIPMENT 2,597 2,522 13,500 13,500 100.0% 12,000 Total Services 39,477 29,895 29,500 23,500 79.7% 108,000 100.140.430.14 ELECTRICITY
100.140.430.14.421 ELECTRICITY-HIGHLAND TRAILS 126 6 - - 0.0% - 100.140.430.14.424 ELECTRICITY-2ND ST PARK 1,054 1,375 - - 0.0% - 100.140.430.14.425 ELECTRICITY-RIMROCK MEDIAN 83 75 - - 0.0% - 100.140.430.14.426 ELECTRICITY-MONTEREY RD AREA 73 71 - - 0.0% - 100.140.430.14.474 2218 MURIEL DR - IRRIGATION 62 30 - - 0.0% - Total Electricity 1,398 1,557 - - 0.0% -
100.140.430.34 WATER
100.140.430.34.467 WATER - CITY PROJ AREAS 19,267 29,019 - - 0.0% - 100.140.430.34.469 WATER - LENWOOD RD X SERRANO 5,428 6,021 - - 0.0% - 100.140.430.34.470 WATER - VISTA 3,610 3,610 - - 0.0% - 100.140.430.34.473 WATER - MONTEREY ROAD AREA 2,608 2,994 - - 0.0% - 100.140.430.34.474 MURIEL @ BROADWAY IRRIGATION 4,143 3,606 - - 0.0% - 100.140.430.34.475 LENWOOD & MAIN IRRIGATION 3,682 3,152 - - 0.0% - Total Water 38,737 48,401 - - 0.0% -
Department Total 682,392 627,818 792,252 779,627 98.4% 885,649 Open Spaces Maintenance Division
40 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Park & Open Space Supervisor 1.00 1.00 1.00 1.00
Public Services Asst. I 3.00 3.00 4.00 4.00
Public Services Asst. II 2.00 2.00 2.00 2.00
Public Services Asst. III 1.00 1.00 1.00 1.00
Total FTE's: 7.00 7.00 8.00 8.00
Open Spaces Maintenance Division
41 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 435 Building Maintenance 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.140.435.01 SALARIES
100.140.435.01.101 SALARIES, REGULAR 234,443 288,034 296,000 296,000 100.0% 292,400 100.140.435.01.103 OVERTIME 6,336 4,446 5,000 5,000 100.0% 5,125 100.140.435.01.108 SALARIES CASUAL - - 15,000 - 0.0% -
100.140.435.01.109 INSURANCE OFFSET 39,000 47,256 48,000 48,000 100.0% 45,000 Total Salaries 279,779 339,736 364,000 349,000 95.9% 342,525 100.140.435.02 BENEFITS .
100.140.435.02.201 BENEFITS - RETIREMENT 27,244 34,000 35,500 35,500 100.0% 29,800 100.140.435.02.202 BENEFITS - LIFE INSURANCE 869 995 1,100 1,100 100.0% 1,100 100.140.435.02.205 BENEFITS - WORKERS' COMP 12,344 12,477 19,912 19,912 100.0% 20,544 100.140.435.02.206 BENEFITS - DEFERRED COMP 366 848 900 900 100.0% 900 100.140.435.02.208 BENEFITS - MEDICARE 5,027 5,636 6,000 6,000 100.0% 5,900 100.140.435.02.214 BENEFITS- STATE DISABILITY INS 2,547 2,963 3,500 3,500 100.0% 3,800 100.140.435.02.215 SICK LEAVE PAY OUT 6,139 - - - 0.0% - 100.140.435.02.216 VACATION / ANNUAL LV PAY OUT 25,957 276 - - 0.0% - Total Benefits 80,493 57,195 66,912 66,912 100.0% 62,044 100.140.435.03 EMPLOYEE DEVELOPMENT
100.140.435.03.301 TRAVEL/TRAINING EXPENSES 11,443 2,869 12,000 5,000 41.7% 10,154 Total Employee Development 11,443 2,869 12,000 5,000 0.0% 10,154 100.140.435.04 COMMUNICATIONS
100.140.435.04.401 COMMUNICATIONS 1,223 1,336 1,250 1,475 118.0% 1,475 Total Communications 1,223 1,336 1,250 1,475 118.0% 1,475 100.140.435.05 SUPPLIES
100.140.435.05.525 TECHNICAL SUPPLIES 44,507 68,023 91,700 90,000 98.1% 58,000 100.140.435.05.527 HARVEY HSE TECHNICAL SUPPLIES 2,633 26 - - 0.0% - Total Supplies 47,140 68,049 91,700 90,000 98.1% 58,000 100.140.435.06 SERVICES
100.140.435.06.612 REPAIRS/MAINTENANCE 42,573 59,291 55,000 55,000 100.0% 70,000 100.140.435.06.620 RENTALS/LEASES 98 - 4,000 1,500 37.5% 1,500 100.140.435.06.630 FEES/SERVICES 82,760 138,739 94,000 94,000 100.0% 94,000 100.140.435.06.631 FEES/SERVICES-HARVEY HOUSE 9,368 - - - 0.0% - 100.140.435.06.645 SAFETY EQUIPMENT 639 2,157 8,500 5,000 58.8% 7,000 Total Services 135,438 200,187 161,500 155,500 96.3% 172,500 100.140.435.08 CAPITAL EQUIP/PROJECTS
100.140.435.08.801 HARVEY HOUSE IMPROVEMENTS 7,317 - 63,500 - 0.0% - 100.140.435.08.802 BUILDING IMPROVEMENTS 246,452 - - - 0.0% - 100.140.435.08.804 HVAC / EVAP COOLERS 39,869 91,870 36,500 - 0.0% - Total Capital Equip/Projects 293,638 91,870 100,000 - 0.0% - 100.140.435.14 ELECTRICITY
100.140.435.14.419 ELECTRICITY 108,878 118,728 105,000 89,350 85.1% 105,000 Total Electricity 108,878 118,728 105,000 89,350 85.1% 105,000 100.140.435.24 NATURAL GAS
100.140.435.24.440 NATURAL GAS 13,736 8,392 11,000 10,725 97.5% 11,000 Total Natural Gas 13,736 8,392 11,000 10,725 97.5% 11,000 100.140.435.34 WATER
100.140.435.34.466 WATER 22,631 36,504 38,000 34,050 89.6% 38,000 Total Water 22,631 36,504 38,000 34,050 89.6% 38,000
Department Total 994,401 924,866 951,362 802,012 84.3% 800,698 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Facility Supervisor 1.00 1.00 1.00 1.00
Public Services Asst. I 2.00 2.00 0.00 0.00
Public Services Asst. II 1.00 1.00 2.00 2.00
Public Services Asst. III 1.00 1.00 1.00 1.00
Total FTE's: 5.00 5.00 4.00 4.00
Building Maintenance Division
42 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 440 Fleet Maintenance 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.140.440.01 SALARIES
100.140.440.01.101 SALARIES, REGULAR 231,895 277,457 287,600 287,600 100.0% 271,600 100.140.440.01.103 OVERTIME 1,758 481 1,000 1,000 100.0% 1,025 100.140.440.01.109 INSURANCE OFFSET 28,750 33,000 33,000 33,000 100.0% 33,000 100.140.440.01.110 OVERTIME-SPECIAL EVENT - 466 500 - 0.0% - Total Salaries 262,403 311,404 322,100 321,600 99.8% 305,625 100.140.440.02 BENEFITS
100.140.440.02.201 BENEFITS - RETIREMENT 23,009 28,928 30,200 30,200 100.0% 21,300 100.140.440.02.202 BENEFITS - LIFE INSURANCE 683 865 900 900 100.0% 900 100.140.440.02.205 BENEFITS - WORKERS' COMP 9,554 9,921 15,832 15,832 100.0% 16,334 100.140.440.02.206 BENEFITS - DEFERRED COMP 818 983 1,100 1,100 100.0% 1,100 100.140.440.02.208 BENEFITS - MEDICARE 5,541 5,306 5,900 5,900 100.0% 5,800 100.140.440.02.214 BENEFITS- STATE DISABILITY INS 2,181 2,655 3,300 3,300 100.0% 3,400 100.140.440.02.215 SICK LEAVE PAY OUT 27,522 - - - 0.0% - 100.140.440.02.216 VACATION / ANNUAL LV PAY OUT 15,054 4,744 - - 0.0% - Total Benefits 84,362 53,401 57,232 57,232 100.0% 48,834 100.140.440.03 EMPLOYEE DEVELOPMENT
100.140.440.03.301 TRAVEL/TRAINING EXPENSES 2,034 7,167 11,200 3,000 26.8% 13,119 Total Employee Development 2,034 7,167 11,200 3,000 26.8% 13,119 100.140.440.04 COMMUNICATIONS
100.140.440.04.401 COMMUNICATIONS 1,229 1,153 1,050 1,275 121.4% 1,275 Total Communications 1,229 1,153 1,050 1,275 121.4% 1,275 100.140.440.05 SUPPLIES
100.140.440.05.525 TECHNICAL SUPPLIES 8,531 17,471 9,300 9,300 100.0% 7,300 100.140.440.05.530 COST OF GOODS 67,154 44,301 70,000 - 0.0% - 100.140.440.05.531 CONSUMABLES 3,546 5,176 5,500 4,000 72.7% 5,500 Total Supplies 79,231 66,948 84,800 13,300 15.7% 12,800 100.140.440.06 SERVICES
100.140.440.06.601 VEHICLE FUEL COST 124,120 130,554 120,000 90,000 75.0% 100,000 100.140.440.06.608 VEHICLE MAINTENANCE COST 82,036 100,486 85,000 80,000 94.1% 85,000 100.140.440.06.630 FEES/SERVICES 7,336 12,424 11,550 11,550 100.0% 23,000 100.140.440.06.644 IT COST ALLOCATION 1,500 15,139 16,000 6,000 37.5% 14,080 100.140.440.06.645 SAFETY EQUIPMENT 1,956 1,919 2,600 2,600 100.0% 2,600 Total Services 216,949 260,523 235,150 190,150 80.9% 224,680 Department Total 646,208 700,595 711,532 586,557 82.4% 606,333 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Fleet Maintenance Supervisor 1.00 1.00 1.00 1.00
Senior Fleet Mechanic 1.00 1.00 1.00 1.00
Fleet Mechanic 1.00 1.00 1.00 1.00
Total FTE's: 3.00 3.00 3.00 3.00
Fleet Maintenance Division
43 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 501 Comm Dev Admin 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.501.01 SALARIES
100.150.501.01.101 SALARIES, REGULAR 222,056 294,535 315,900 315,900 100.0% 488,300 100.150.501.01.103 OVERTIME 1,003 488 1,000 1,000 100.0% 1,025 100.150.501.01.109 INSURANCE OFFSET 32,000 39,000 39,000 39,000 100.0% 48,000 Total Salaries 255,059 334,024 355,900 355,900 100.0% 537,325 100.150.501.02 BENEFITS
100.150.501.02.201 BENEFITS - RETIREMENT 16,110 22,527 24,600 24,600 100.0% 51,700 100.150.501.02.202 BENEFITS - LIFE INSURANCE 880 1,041 1,100 1,100 100.0% 1,600 100.150.501.02.205 BENEFITS - WORKERS' COMP 6,351 14,766 23,565 23,565 100.0% 24,313 100.150.501.02.206 BENEFITS - DEFERRED COMP 1,071 1,712 1,900 1,900 100.0% 3,700 100.150.501.02.208 BENEFITS - MEDICARE 5,533 7,634 7,600 7,600 100.0% 13,000 100.150.501.02.213 BILINGUAL SERVICES - - 1,000 1,000 100.0% 8,200 100.150.501.02.214 BENEFITS- STATE DISABILITY INS 2,487 3,291 3,700 3,700 100.0% 6,200 100.150.501.02.216 VACATION / ANNUAL LV PAY OUT 3,374 4,610 - - 0.0% - Total Benefits 35,805 55,580 63,465 63,465 100.0% 108,713 100.150.501.03 EMPLOYEE DEVELOPMENT
100.150.501.03.301 TRAVEL/TRAINING EXPENSES 608 4,047 - - #DIV/0! 2,000 Total Employee Development 608 4,047 - - #DIV/0! 2,000
100.150.501.05 SUPPLIES
100.150.501.05.501 OFFICE SUPPLIES 2,592 1,428 500 750 150.0% 750 Total Supplies 2,592 1,428 500 750 150.0% 750
Department Total 294,064 395,079 419,865 420,115 100.1% 648,788 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Planning & Comm. Dev. Administrator 1.00 1.00 0.00 0.00 Community Development Manager 0.00 0.00 1.00 1.00
Economic Development Specialist 0.00 0.00 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00
Office Assistant 3.00 1.00 1.00 1.00
Total FTE's: 6.00 4.00 5.00 5.00
Community Development Administration Division
44 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 505 Engineering 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.505.01 SALARIES
100.150.505.01.101 SALARIES, REGULAR 123,353 59,963 - - 0% - 100.150.505.01.109 INSURANCE OFFSET 11,500 6,000 - - 0% - Total Salaries 134,853 65,963 - - 0.0% -
100.150.505.02 BENEFITS
100.150.505.02.201 BENEFITS - RETIREMENT 16,192 9,439 - - 0% - 100.150.505.02.202 BENEFITS - LIFE INSURANCE 358 150 - - 0% - 100.150.505.02.205 BENEFITS - WORKERS' COMP 3,946 4,522 7,217 7,217 100% 7,446 100.150.505.02.206 BENEFITS - DEFERRED COMP 1,129 589 - - 0% - 100.150.505.02.208 BENEFITS - MEDICARE 3,528 3,833 - - 0% - 100.150.505.02.214 BENEFITS- STATE DISABILITY INS 1,195 655 - - 0% - 100.150.505.02.215 SICK LEAVE PAY OUT - 33,252 - - 0% - 100.150.505.02.216 VACATION / ANNUAL LV PAY OUT 6,918 26,347 - - 0% - Total Benefits 33,265 78,787 7,217 7,217 100.0% 7,446
100.150.505.03 EMPLOYEE DEVELOPMENT
100.150.505.03.301 TRAVEL/TRAINING EXPENSES 50 - - - 0% - Total Employee Development 50 - - - 0.0% -
100.150.505.04 COMMUNICATIONS
100.150.505.04.401 COMMUNICATIONS 494 226 425 - 0% -
Total Communications 494 226 425 - 0.0% -
100.150.505.05 SUPPLIES
100.150.505.05.520 ADS/PUBLICATIONS 2,855 - 10,000 8,500 85% 10,000 100.150.505.05.525 TECHNICAL SUPPLIES - 254 1,000 1,000 100% 1,000 Total Supplies 2,855 254 11,000 9,500 86.4% 11,000
100.150.505.06 SERVICES
100.150.505.06.630 FEES/SERVICES 185,624 156,296 315,000 315,000 100% 385,000 100.150.505.06.644 IT COST ALLOCATION 867 4,425 - - 0% 12,174 Total Services 186,491 160,721 315,000 315,000 100.0% 397,174 Department Total 358,008 305,951 333,642 331,717 99.4% 415,620 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Engineering Svcs. Administrator 1.00 1.00 0.00 0.00
Total FTE's: 1.00 1.00 0.00 0.00
Community Development - Engineering Division
45 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 511 Building and Safety 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.511.01 SALARIES
100.150.511.01.101 SALARIES, REGULAR 721,105 935,263 973,700 973,700 100.0% 1,010,800 100.150.511.01.103 OVERTIME 34,890 21,530 15,000 15,000 100.0% 15,375 100.150.511.01.109 INSURANCE OFFSET 81,748 111,250 114,000 114,000 100.0% 111,000 100.150.511.01.110 OVERTIME-SPECIAL EVENT - 144 250 250 100.0% - 100.150.511.01.111 STANDBY BASIC 22,136 26,689 30,000 30,000 100.0% 30,750 Total Salaries 859,878 1,094,876 1,132,950 1,132,950 100.0% 1,167,925 100.150.511.02 BENEFITS
100.150.511.02.201 BENEFITS - RETIREMENT 71,056 96,009 101,200 101,200 100.0% 109,600 100.150.511.02.202 BENEFITS - LIFE INSURANCE 2,362 3,060 3,100 3,100 100.0% 3,300 100.150.511.02.205 BENEFITS - WORKERS' COMP 23,349 40,335 64,371 64,371 100.0% 66,412 100.150.511.02.206 BENEFITS - DEFERRED COMP 2,649 2,878 3,000 3,000 100.0% 3,100 100.150.511.02.207 UNIFORM ALLOWANCE 6,474 3,300 6,300 6,300 100.0% 6,300 100.150.511.02.208 BENEFITS - MEDICARE 16,215 20,302 19,400 19,400 100.0% 20,000 100.150.511.02.213 BILINGUAL SERVICES 1,320 7,274 8,700 8,700 100.0% 7,400 100.150.511.02.214 BENEFITS- STATE DISABILITY INS 7,936 10,213 11,300 11,300 100.0% 12,700 100.150.511.02.216 VACATION / ANNUAL LV PAY OUT 19,865 25,165 - - 0.0% - Total Benefits 151,227 208,537 217,371 217,371 100.0% 228,812 100.150.511.03 EMPLOYEE DEVELOPMENT
100.150.511.03.301 TRAVEL/TRAINING EXPENSES 8,899 10,770 6,000 6,000 100.0% 7,000 100.150.511.03.302 ASA CASP TRAINING EXPENSES 25 - 4,000 - 0.0% 4,000 100.150.511.03.305 DUES/SUBS/MEMBERSHIPS 1,705 4,600 3,500 2,000 57.1% 4,500 Total Employee Development 10,629 15,370 13,500 8,000 59.3% 15,500 100.150.511.04 COMMUNICATIONS
100.150.511.04.401 COMMUNICATIONS 5,911 7,746 7,800 9,000 115.4% 9,000 Total Communications 5,911 7,746 7,800 9,000 115.4% 9,000 100.150.511.05 SUPPLIES
100.150.511.05.501 OFFICE SUPPLIES 6,756 4,967 2,500 2,500 100.0% 2,500 100.150.511.05.525 TECHNICAL SUPPLIES 1,883 1,035 2,500 2,000 80.0% 2,500 Total Supplies 8,639 6,003 5,000 4,500 90.0% 5,000
100.150.511.06 SERVICES
100.150.511.06.626 PROF SERV. LEGAL 17,885 43,442 100,000 - 0.0% - 100.150.511.06.630 FEES/SERVICES 36,524 25,587 25,000 25,000 100.0% 40,000 100.150.511.06.644 IT COST ALLOCATION 37,635 9,992 59,350 20,000 33.7% 60,000 100.150.511.06.645 SAFETY EQUIPMENT 1,141 469 2,500 2,250 90.0% 2,500 Total Services 93,184 79,490 186,850 47,250 25.3% 102,500 Department Total 1,129,468 1,412,021 1,563,471 1,419,071 90.8% 1,528,737 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Community Development Director 0.00 0.00 1.00 1.00
City Building Official/Fire Marshal 1.00 1.00 0.00 0.00 Senior Comm. Dev. Inspector 2.00 2.00 2.00 2.00
Community Dev. Inspector I 4.00 2.00 2.00 2.00
Code Compliance Supervisor 1.00 1.00 1.00 1.00
Code Compliance Officer 5.00 5.00 5.00 5.00
Total FTE's: 13.00 11.00 11.00 11.00
Community Development - Building and Safety Division
46 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 531 Planning 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.531.01 SALARIES
100.150.531.01.108 SALARIES CASUAL 155 - - - 0.0% -
Total Salaries 155 - - - #DIV/0! -
100.150.531.02 BENEFITS
100.150.531.02.208 BENEFITS - MEDICARE 2 - - - 0.0% -
Total Benefits 2 - - - #DIV/0! -
100.150.531.03 EMPLOYEE DEVELOPMENT
100.150.531.03.301 TRAVEL/TRAINING EXPENSES 758 3,470 4,000 1,500 37.5% 4,500 100.150.531.03.302 TRAVEL/MISC-PLAN COMMISSION 3,915 5,291 6,250 2,000 32.0% 6,250 100.150.531.03.305 DUES/SUBS/MEMBERSHIPS - 464 500 500 100.0% 500 Total Employee Development 4,673 9,225 10,750 4,000 37.2% 11,250 100.150.531.05 SUPPLIES
100.150.531.05.501 OFFICE SUPPLIES 258 1,145 500 500 100.0% 500 100.150.531.05.520 ADS/PUBLICATIONS 7,140 7,583 7,500 5,000 66.7% 7,500 100.150.531.05.525 TECHNICAL SUPPLIES 437 - 1,000 1,000 100.0% 1,000 Total Supplies 7,835 8,727 9,000 6,500 72.2% 9,000
100.150.531.06 SERVICES
100.150.531.06.630 FEES/SERVICES 401,136 574,712 525,000 500,000 95.2% 450,000 100.150.531.06.631 FEES-PLANNING COMMISSIONERS 2,800 3,900 6,000 5,500 91.7% 6,000 Total Services 403,936 578,612 531,000 505,500 95.2% 456,000 Department Total 416,600 596,565 550,750 516,000 93.7% 476,250 Community Development - Planning Division
47 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 541 Economic Development 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.541.03 EMPLOYEE DEVELOPMENT
100.150.541.03.301 TRAVEL/TRAINING EXPENSES - - 2,800 - 0.0% 2,200 100.150.541.03.305 DUES/SUBS/MEMBERSHIPS 2,000 4,300 5,150 - 0.0% 550 Total Employee Development 2,000 4,300 7,950 - 0.0% 2,750 100.150.541.04 COMMUNICATIONS
100.150.541.04.401 COMMUNICATIONS 493 493 500 600 120.0% 600 Total Communications 493 493 500 600 120.0% 600
100.150.541.05 SUPPLIES
100.150.541.05.520 ADS/PUBLICATIONS 16,323 10,000 12,000 - 0.0% 1,000 Total Supplies 16,323 10,000 12,000 - 0.0% 1,000
100.150.541.06 SERVICES
100.150.541.06.630 FEES/SERVICES 197,706 124,291 200,000 - 0.0% 120,000 Total Services 197,706 124,291 200,000 - 0.0% 120,000
100.150.541.07 TAXES/INSURANCE/MISCELLANEOUS
100.150.541.07.746 MARKETING 3,950 2,888 7,200 - 0.0% - Total Taxes/Insurance/Misc 3,950 2,888 7,200 - 0.0% -
Department Total 220,473 141,972 227,650 600 0.3% 124,350 Economic Development Division
48 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 542 Community Promotion 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.542.07 TAXES/INSURANCE/MISCELLANEOUS
100.150.542.07.755 PLANNED COMMUNITY PROMOTION 125,000 - - - #DIV/0! - 100.150.542.07.765 DOWNTOWN CHRISTMAS LIGHTING - - 1,450 - 0% - Total Taxes/Insurance/Misc 125,000 - 1,450 - 0.0% -
Department Total 125,000 - 1,450 - 0.0% -
Community Promotion Division
49 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 543 Harvey House Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.543.01 SALARIES
100.150.543.01.108 SALARIES CASUAL 79,684 70,449 72,000 72,000 100.0% 72,000 Total Salaries 79,684 70,449 72,000 72,000 100.0% 72,000 100.150.543.04 COMMUNICATIONS
100.150.543.04.401 COMMUNICATIONS 7,779 8,247 8,050 8,575 106.5% 8,575 Total Communications 7,779 8,247 8,050 8,575 106.5% 8,575 100.150.543.05 SUPPLIES
100.150.543.05.525 TECHNICAL SUPPLIES 932 3,623 - - 0.0% 7,000 Total Supplies 932 3,623 - - 0.0% 7,000
100.150.543.06 SERVICES
100.150.543.06.630 FEES/SERVICES 4,190 13,043 1,500 - 0.0% 2,500 Total Services 4,190 13,043 1,500 - 0.0% 2,500
100.150.543.14 ELECTRICITY
100.150.543.14.402 ELECTRICITY/OUTSIDE 29,386 32,733 - - 0.0% - 100.150.543.14.430 ELECTRICITY/INSIDE 31,278 34,676 - - 0.0% - Total Electricity 60,665 67,409 - - 0.0% -
100.150.543.24 NATURAL GAS
100.150.543.24.445 NATURAL GAS 5,653 1,771 - - 0.0% -
Total Natural Gas 5,653 1,771 - - 0.0% -
100.150.543.34 WATER
100.150.543.34.480 WATER 9,176 12,104 - - 0.0% -
Total Water 9,176 12,104 - - 0.0% -
Department Total 168,080 176,646 81,550 80,575 98.8% 90,075 Community Development - Harvey House Division
50 100 General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 630 Parks and Recreation 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.160.630.01 SALARIES
100.160.630.01.101 SALARIES, REGULAR 227,176 108,933 177,500 177,500 100.0% 215,100 100.160.630.01.103 OVERTIME 7,160 7,583 5,000 5,000 100.0% 5,125 100.160.630.01.108 SALARIES CASUAL 138,084 146,938 125,000 125,000 100.0% 125,000 100.160.630.01.109 INSURANCE OFFSET 31,250 19,156 25,500 25,500 100.0% 33,000 Total Salaries 403,670 282,610 333,000 333,000 100.0% 378,225 100.160.630.02 BENEFITS
100.160.630.02.201 BENEFITS - RETIREMENT 32,255 14,979 14,000 14,000 100.0% 16,800 100.160.630.02.202 BENEFITS - LIFE INSURANCE 771 369 700 700 100.0% 800 100.160.630.02.205 BENEFITS - WORKERS' COMP 10,486 11,511 18,369 18,369 100.0% 18,952 100.160.630.02.206 BENEFITS - DEFERRED COMP 841 461 800 800 100.0% 900 100.160.630.02.207 UNIFORM ALLOWANCE - - - - #DIV/0! -
100.160.630.02.208 BENEFITS - MEDICARE 11,052 9,386 4,000 4,000 100.0% 4,600 100.160.630.02.211 BENEFITS-PARS 3,134 3,778 4,500 4,500 100.0% 4,500 100.160.630.02.214 BENEFITS- STATE DISABILITY INS 2,490 1,624 2,100 2,100 100.0% 2,700 100.160.630.02.216 VACATION / ANNUAL LV PAY OUT 12,732 20,827 - - #DIV/0! - Total Benefits 73,762 62,935 44,469 44,469 100.0% 49,252 100.160.630.03 EMPLOYEE DEVELOPMENT
100.160.630.03.301 TRAVEL/TRAINING EXPENSES 1,938 619 4,820 4,820 100.0% 4,820 100.160.630.03.305 DUES/SUBS/MEMBERSHIPS - 170 - - #DIV/0! - Total Employee Development 1,938 789 4,820 4,820 100.0% 4,820 100.160.630.04 COMMUNICATIONS
100.160.630.04.401 COMMUNICATIONS 6,018 5,985 5,925 6,350 107.2% 6,350 Total Communications 6,018 5,985 5,925 6,350 107.2% 6,350 100.160.630.05 SUPPLIES
100.160.630.05.501 OFFICE SUPPLIES 1,121 1,724 850 - 0.0% - 100.160.630.05.525 TECHNICAL SUPPLIES 23,184 18,887 250 - 0.0% - Total Supplies 24,305 20,612 1,100 - 0.0% -
100.160.630.06 SERVICES
100.160.630.06.612 REPAIRS/MAINTENANCE 9,207 28,292 - - #DIV/0! - 100.160.630.06.630 FEES/SERVICES 34,506 15,755 - - #DIV/0! - 100.160.630.06.631 INSTRUCTORS / REFEREES 21,494 14,272 28,000 - 0.0% - 100.160.630.06.644 IT COST ALLOCATION 6,759 8,891 8,100 3,500 43.2% 10,700 100.160.630.06.645 SAFETY EQUIPMENT 466 - 1,000 - 0.0% - Total Services 72,432 67,209 37,100 3,500 9.4% 10,700
100.160.630.07 TAXES/INSURANCE/MISCELLANEOUS
100.160.630.07.705 LOSSES/CLAIMS 14 45 112 - 0.0% -
100.160.630.07.743 CUSTOMER REFUNDS 1,165 25,885 4,800 - 0.0% - Total Taxes/Insurance/Misc 1,179 25,930 4,912 - 0.0% -
100.160.630.14 ELECTRICITY
100.160.630.14.418 ELECTRICITY-TENNIS COURTS 255 286 300 302 100.7% 300 100.160.630.14.419 ELECTRICITY-FOGLESONG PARK 38,389 41,365 47,450 47,540 100.2% 47,450 100.160.630.14.420 ELECTRICITY-LILLIAN PARK 1,738 2,378 2,000 2,020 101.0% 2,100 100.160.630.14.421 ELECTRICITY-STURNACLE PARK 736 784 750 690 92.0% 750 100.160.630.14.422 ELECTRICITY-JASPER PARK 560 1,201 1,600 1,690 105.6% 1,600 100.160.630.14.424 ELECTRICITY-PANAMINT PARK 2,061 2,209 2,500 1,710 68.4% 2,500 100.160.630.14.425 ELECTRICITY-SOCCER FIELDS 251 219 400 225 56.3% 400 100.160.630.14.426 ELECTRICITY-BARSTOW HEIGHTS 52 (6) 200 110 55.0% 200 100.160.630.14.427 ELECTRICITY-72 OPAL RIMROCK 10,749 10,790 15,000 13,250 88.3% 15,000 100.160.630.14.430 ELECTRICITY-DANA PARK 614 664 700 615 87.9% 700 100.160.630.14.431 ELECTRICITY-COMM CENTER 48,017 32,977 35,000 21,800 62.3% 35,000 Total Electricity 103,424 92,866 105,900 89,952 84.9% 106,000 100.160.630.24 NATURAL GAS
100.160.630.24.440 NATURAL GAS-JASPER PARK 443 429 2,500 2,075 83.0% 2,500 100.160.630.24.441 NATURAL GAS-DANA PARK 4,955 2,337 3,000 121 4.0% 2,250 100.160.630.24.442 NATURAL GAS-841 BARSTOW RD 4,149 4,252 4,000 3,810 95.3% 4,000 Total Natural Gas 9,547 7,018 9,500 6,006 63.2% 8,750
Parks and Recreation Division
51 100 General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 630 Parks and Recreation 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.160.630.34 WATER
100.160.630.34.466 WATER-FOGLESONG PARK 94,167 168,127 139,000 139,000 100.0% 139,000 100.160.630.34.467 WATER-LILLIAN PARK 44,048 43,269 59,000 57,000 96.6% 59,000 100.160.630.34.468 WATER-STURNACLE PARK 30,972 38,154 44,000 44,000 100.0% 44,000 100.160.630.34.469 WATER-JASPER PARK 24,337 35,531 42,800 38,500 90.0% 42,800 100.160.630.34.471 WATER-PANAMINT PARK 15,893 25,732 32,000 29,300 91.6% 32,000 100.160.630.34.472 WATER-SOCCER FIELDS 59,216 77,129 82,250 82,250 100.0% 82,250 100.160.630.34.473 WATER-BARSTOW HEIGHTS 17,294 21,935 30,200 29,150 96.5% 30,200 100.160.630.34.474 WATER-STRINGHAM PARK 74,024 102,839 109,000 103,000 94.5% 109,000 100.160.630.34.477 WATER-DANA PARK 41,505 24,858 108,000 114,900 106.4% 110,000 Total Water 401,456 537,573 646,250 637,100 98.6% 648,250 Department Total 1,097,731 1,103,528 1,192,976 1,125,197 94.3% 1,212,347 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Parks & Rec Superintendent 1.00 1.00 0.00 0.00
Recreation Activity Coordinator 1.00 1.00 1.00 1.00
Recreation Program Coordinator 1.00 1.00 1.00 1.00
Office Assistant 1.00 1.00 1.00 1.00
Total FTE's: 4.00 4.00 3.00 3.00
Parks and Recreation Division
52 100 General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 636 Henderson Pool 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.160.636.01 SALARIES
100.160.636.01.103 OVERTIME 369 - - - 0.0% -
100.160.636.01.108 SALARIES CASUAL 62,445 54,292 65,000 65,000 100.0% 65,000 Total Salaries 62,814 54,292 65,000 65,000 100.0% 65,000 100.160.636.04 COMMUNICATIONS
100.160.636.04.401 COMMUNICATIONS 862 918 1,000 925 92.5% 1,000 Total Communications 862 918 1,000 925 92.5% 1,000
100.160.636.05 SUPPLIES
100.160.636.05.524 HENDERSON SNACK BAR 3,354 1,995 5,000 5,000 100.0% 5,000 100.160.636.05.525 TECHNICAL SUPPLIES 19,512 2,454 1,000 - 0.0% - 100.160.636.05.526 CHEMICAL SUPPLIES - 15,460 17,000 - 0.0% - Total Supplies 22,865 19,909 23,000 5,000 21.7% 5,000
100.160.636.06 SERVICES
100.160.636.06.612 REPAIRS/MAINTENANCE 22,856 11,100 - - 0.0% - 100.160.636.06.630 FEES/SERVICES 5,886 13,122 - - 0.0% - 100.160.636.06.645 SAFETY EQUIPMENT - 1,106 1,000 - 0.0% - Total Services 28,742 25,327 1,000 - 0.0% -
Department Total 115,282 100,446 90,000 70,925 78.8% 71,000 Henderson Pool Division
53 100 General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 640 Sports Park Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.160.640.01 SALARIES
100.160.640.01.108 SALARIES CASUAL 91,053 93,611 - - 0.0% - Total Salaries 91,053 93,611 - - 0.0% -
100.160.640.04 COMMUNICATIONS
100.160.640.04.401 COMMUNICATIONS 2,388 2,475 - - 0.0% - Total Communications 2,388 2,475 - - 0.0% -
100.160.640.05 SUPPLIES
100.160.640.05.501 OFFICE SUPPLIES 24 472 - - 0.0% -
100.160.640.05.525 TECHNICAL SUPPLIES 10,888 20,388 250 - 0.0% - 100.160.640.05.526 PROGRAM SUPPLIES/CONCESSIONS 22,096 9,209 - - 0.0% - Total Supplies 33,008 30,069 250 - 0.0% -
100.160.640.06 SERVICES
100.160.640.06.612 REPAIRS/MAINTENANCE 5,146 17,224 250 - 0.0% - 100.160.640.06.630 FEES/SERVICES 4,755 3,542 - - 0.0% - 100.160.640.06.644 IT COST ALLOCATION 12,953 12,821 - - 0.0% - 100.160.640.06.645 SAFETY EQUIPMENT 275 454 - - 0.0% -
Total Services 23,129 34,041 250 - 0.0% -
100.160.640.14 ELECTRICITY
100.160.640.14.401 ELECTRICITY-MAYOR KATY PKWY 26,361 26,548 - - 0.0% - Total Electricity 26,361 26,548 - - 0.0% -
100.160.640.24 NATURAL GAS
100.160.640.24.401 NATURAL GAS-GUADALUPE #2 132 132 - - 0.0% - 100.160.640.24.402 NATURAL GAS-GUADALUPE #1 298 210 - - 0.0% - Total Natural Gas 430 342 - - 0.0% -
100.160.640.34 WATER
100.160.640.34.401 WATER-TRACK 2700 MAYOR KATY 321 379 - - 0.0% - 100.160.640.34.402 WATER-2800 GUADALUPE-A 52,567 56,922 - - 0.0% - 100.160.640.34.403 WATER-2800 GUADALUPE-B 44,169 60,786 - - 0.0% - 100.160.640.34.404 WATER-2800 GUADALUPE-C 2,688 3,206 - - 0.0% - 100.160.640.34.405 WATER-2800 GUADALUPE-D 23,654 55,530 - - 0.0% - Total Water 123,398 176,823 - - 0.0% -
Department Total 299,767 363,908 500 - 0.0% -
Sportspark Division
54 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 115 Transfers and Others 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.110.115.02 BENEFITS
102.110.115.02.227 PENSION UNFUNDED LIABILITY 12,450 - 11,398 11,398 100.0% 2,027 Total Benefits 12,450 - 11,398 11,398 100.0% 2,027
102.110.115.09 TRANSFERS/CONTINGENCY/CONTRAS
102.110.115.09.100 COST ALLOCATION - GENERAL FUND I 508,000 508,000 508,000 508,000 100.0% 508,000 102.110.115.09.302 TRANSFERS TO DEBT SERVICE 19,060 19,107 19,082 19,082 100.0% 19,105 Total Transfers/Contingency/Contras 527,060 527,107 527,082 527,082 100.0% 527,105 Department Total 539,509 527,107 538,480 538,480 100.0% 529,132 Measure Q - Transfers and Others
55 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 120 City Manager 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.110.120.06 SERVICES
102.110.120.06.628 AUDIT EXPENSE 3,680 1,900 1,960 1,960 100.0% 2,000 102.110.120.06.630 FEES/SERVICES 6,108 2,714 11,000 - 0.0% - Total Services 9,788 4,614 12,960 1,960 15.1% 2,000
Department Total 9,788 4,614 12,960 1,960 15.1% 2,000
Measure Q - City Manager
56 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 160 Information Technology 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.110.160.01 SALARIES
102.110.160.01.101 SALARIES, REGULAR 40,727 45,296 45,700 45,700 100.0% 45,200 102.110.160.01.103 OVERTIME 3,196 5,664 5,000 5,000 100.0% 6,000 102.110.160.01.109 INSURANCE OFFSET 4,600 4,800 4,800 4,800 100.0% 4,800 102.110.160.01.111 STANDBY BASIC 2,312 2,109 2,500 2,500 100.0% 2,500 Total Salaries 50,835 57,869 58,000 58,000 100.0% 58,500 102.110.160.02 BENEFITS
102.110.160.02.201 BENEFITS - RETIREMENT 3,035 3,390 3,600 3,600 100.0% 3,700 102.110.160.02.202 BENEFITS - LIFE INSURANCE 132 135 200 200 100.0% 200 102.110.160.02.205 BENEFITS - WORKERS' COMP - 1,621 2,588 2,588 100.0% 2,670 102.110.160.02.208 BENEFITS - MEDICARE 606 680 700 700 100.0% 700 102.110.160.02.214 BENEFITS- STATE DISABILITY INS 417 465 600 600 100.0% 600 102.110.160.02.216 VACATION / ANNUAL LV PAY OUT - 1,017 - - 0.0% - Total Benefits 4,189 7,308 7,688 7,688 100.0% 7,870
Department Total 55,024 65,177 65,688 65,688 100.0% 66,370 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Information Technology Coordinator 0.40 0.40 0.40 0.40
Total FTE's: 0.40 0.40 0.40 0.40
Measure Q - Information Technology Division
57 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 175 Insurance/Risk Mgmt 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.110.175.07 TAXES/INSURANCE/MISC.
102.110.175.07.724 INSURANCE, LIABILITY 113,215 148,268 225,220 - 0.0% 353,734 Total Taxes/Insurance/Misc. 113,215 148,268 225,220 - 0.0% 353,734 Department Total 113,215 148,268 225,220 - 0.0% 353,734 Measure Q - Insurance/Risk Management Division
58 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 321 Police Uniform Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.130.321.01 SALARIES
102.130.321.01.101 SALARIES, REGULAR 698,797 743,902 786,700 786,700 100.0% 845,900 102.130.321.01.103 OVERTIME 650,171 769,023 700,000 800,000 114.3% 250,000 102.130.321.01.107 OVERTIME-COURT 19,187 24,301 20,000 20,000 100.0% 21,000 102.130.321.01.109 INSURANCE OFFSET 86,625 83,000 87,000 87,000 100.0% 90,000 102.130.321.01.110 OVERTIME-SPECIAL EVENT 555 - - - 0.0% - 102.130.321.01.111 STANDBY BASIC 10,583 2,546 19,300 19,300 100.0% 19,783 102.130.321.01.120 OVERTIME - CHP CANNABIS GRANT - - - - 0.0% - Total Salaries 1,465,918 1,622,772 1,613,000 1,713,000 106.2% 1,226,683 102.130.321.02 BENEFITS
102.130.321.02.201 BENEFITS - RETIREMENT 83,726 96,342 106,800 106,800 100.0% 115,400 102.130.321.02.202 BENEFITS - LIFE INSURANCE 2,298 2,212 2,500 2,500 100.0% 2,500 102.130.321.02.205 BENEFITS - WORKERS' COMP 21,336 25,755 41,103 41,103 100.0% 42,406 102.130.321.02.207 UNIFORM ALLOWANCE 8,900 9,400 10,100 10,100 100.0% 10,100 102.130.321.02.208 BENEFITS - MEDICARE 30,419 26,882 24,000 24,000 100.0% 25,500 102.130.321.02.210 BENEFITS - WORKERS COMP CLAIMS 139,222 (11,288) 25,000 - 0.0% - 102.130.321.02.214 BENEFITS- STATE DISABILITY INS 10,598 9,666 9,100 9,100 100.0% 10,600 102.130.321.02.216 VACATION / ANNUAL LV PAY OUT 5,059 9,072 10,000 - 0.0% - 102.130.321.02.227 PENSION UNFUNDED LIABILITY 1,935 2,421 4,102 4,102 100.0% 6,213 Total Benefits 303,492 170,463 232,705 197,705 85.0% 212,719 102.130.321.03 EMPLOYEE DEVELOPMENT
102.130.321.03.301 TRAVEL/TRAINING EXPENSES 19,018 18,544 52,418 - 0.0% 21,578 102.130.321.03.305 DUES/SUBS/MEMBERSHIPS - - 3,000 - 0.0% 3,000 Total Employee Development 19,018 18,544 55,418 - 0.0% 24,578 102.130.321.05 SUPPLIES
102.130.321.05.525 TECHNICAL SUPPLIES - - 4,100 - 0.0% 40,000 102.130.321.05.526 AMMUNITION & RANGE SUPPLIES 9,906 19,782 30,000 - 0.0% - Total Employee Development 9,906 19,782 34,100 - 0.0% 40,000 102.130.321.06 SERVICES
102.130.321.06.601 VEHICLE FUEL COST 65,063 70,034 75,000 - 0.0% - 102.130.321.06.608 VEHICLE MAINTENANCE COST MEAS Q PD 84,826 43,472 58,000 - 0.0% - 102.130.321.06.630 FEES/SERVICES 113,632 142,035 241,200 - 0.0% 70,000 102.130.321.06.632 PERSONNEL RECRUITMENT - PD 4,615 5,570 10,000 - 0.0% - 102.130.321.06.644 IT COST ALLOCATION 55,377 138,582 269,000 210,000 78.1% 250,000 102.130.321.06.645 SAFETY EQUIPMENT 13,272 13,655 28,800 - 0.0% - 102.130.321.06.647 CROSSING GUARD CONTRACT - - 5,000 - 0.0% - Total Services 336,785 413,349 687,000 210,000 30.6% 320,000 102.130.321.07 TAXES/INSURANCE/MISC.
102.130.321.07.733 CAP-LEASE-ENTERPRISE PROG MEAS Q 93,397 189,863 153,000 175,000 114.4% 145,300 102.130.321.07.749 CAP-LEASE LICENSE PLATE READERS 19,950 65,050 85,000 - 0.0% - 102.130.321.07.762 EXPLORER PROGRAM - - 2,260 - 0.0% -
Total Taxes/Insurance/Misc. 113,347 254,913 240,260 175,000 72.8% 145,300 102.130.321.08 CAPITAL EQUP/PROJECTS
102.130.321.08.801 BODY WORN CAMERAS - - 47,800 - 0.0% - 102.130.321.08.882 MACHINERY & EQUIP $20K AND UP - PD 97,256 40,129 40,200 - 0.0% - Total Capital Equip/Projects 97,256 40,129 88,000 - 0.0% - 102.130.321.09 TRANSFERS/CONTINGENCY/CONTRAS
102.130.321.09.302 TRANSFERS TO DEBT SERVICE 6,750 6,767 6,758 6,758 100.0% 6,767 Total Transfers/Contingency/Contras 6,750 6,767 6,758 6,758 0.0% 6,767 Department Total 2,352,471 2,546,718 2,957,241 2,302,463 77.9% 1,976,047 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Police Officer 8.00 8.00 8.00 8.00
Total FTE's: 8.00 8.00 8.00 8.00
Measure Q - Police Uniform Division
59 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 323 Police Dispatch Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.130.323.01 SALARIES
102.130.323.01.101 SALARIES, REGULAR 217,948 186,573 221,800 221,800 100.0% 224,900 102.130.323.01.103 OVERTIME 131,583 210,983 190,000 190,000 100.0% - 102.130.323.01.109 INSURANCE OFFSET 28,750 22,000 30,000 30,000 100.0% 30,000 Total Salaries 378,281 419,556 441,800 441,800 100.0% 254,900 102.130.323.02 BENEFITS
102.130.323.02.201 BENEFITS - RETIREMENT 20,668 13,583 17,200 17,200 100.0% 17,500 102.130.323.02.202 BENEFITS - LIFE INSURANCE 781 611 800 800 100.0% 800 102.130.323.02.205 BENEFITS - WORKERS' COMP 7,044 8,283 13,220 13,220 100.0% 13,639 102.130.323.02.207 UNIFORM ALLOWANCE 2,268 1,512 2,300 2,300 100.0% 2,300 102.130.323.02.208 BENEFITS - MEDICARE 4,557 3,777 3,400 3,400 100.0% 3,500 102.130.323.02.214 BENEFITS- STATE DISABILITY INS 3,121 2,625 2,600 2,600 100.0% 2,900 102.130.323.02.215 SICK LEAVE PAY OUT 366 - - - 0.0% -
102.130.323.02.216 VACATION / ANNUAL LV PAY OUT 2,076 - - - 0.0% - Total Benefits 40,883 30,392 39,520 39,520 100.0% 40,639 102.130.323.03 EMPLOYEE DEVELOPMENT
102.130.323.03.301 TRAVEL/TRAINING EXPENSES - 1,376 1,790 - 0.0% 5,500 Total Employment Development - 1,376 1,790 - 0.0% 5,500 102.130.323.08 CAPITAL EQUIP/PROJECTS
102.130.323.08.801 DISPATCH CENTER UPGRADE - 104,829 2,600 - 0.0% - 102.130.323.08.802 DISPATCH 911 PHONE SYSTEM UPGRADE - - 200,000 - 0.0% - Total Capital Equip/Projects - 104,829 202,600 - 0.0% - Department Total 419,163 556,153 685,710 481,320 70.2% 301,039 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Dispatcher 3.00 3.00 3.00 3.00
Total FTE's: 3.00 3.00 3.00 3.00
Measure Q - Police Dispatch Division
60 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 324 Police Admin Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.130.324.01 SALARIES
102.130.324.01.101 SALARIES, REGULAR 40,019 61,143 83,720 83,720 100.0% 68,600 102.130.324.01.103 OVERTIME 563 963 500 500 100.0% 1,000 102.130.324.01.109 INSURANCE OFFSET 8,625 9,000 9,000 9,000 100.0% 9,000 Total Salaries 49,207 71,106 93,220 93,220 100.0% 78,600 102.130.324.02 BENEFITS
102.130.324.02.201 BENEFITS - RETIREMENT 3,031 4,790 4,800 4,800 100.0% 5,400 102.130.324.02.202 BENEFITS - LIFE INSURANCE 247 235 300 300 100.0% 300 102.130.324.02.205 BENEFITS - WORKERS' COMP 1,805 2,226 3,553 3,553 100.0% 3,666 102.130.324.02.207 UNIFORM ALLOWANCE 756 756 800 800 100.0% 800 102.130.324.02.208 BENEFITS - MEDICARE 731 1,066 1,000 1,000 100.0% 1,100 102.130.324.02.213 BILINGUAL SERVICES 660 720 800 800 100.0% 800 102.130.324.02.214 BENEFITS- STATE DISABILITY INS 487 733 800 800 100.0% 900 Total Benefits 7,716 10,527 12,053 12,053 100.0% 12,966 Department Total 56,923 81,632 105,273 105,273 100.0% 91,566 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Police Services Assistant 1.00 1.00 1.00 1.00
Total FTE's: 1.00 1.00 1.00 1.00
Measure Q - Police Administration Division
61 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 425 Street Maintenance 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.140.425.01 SALARIES
102.140.425.01.101 SALARIES, REGULAR 99,810 97,075 116,600 116,600 100.0% 118,800 102.140.425.01.103 OVERTIME 7,456 3,467 5,000 5,000 100.0% 5,125 102.140.425.01.109 INSURANCE OFFSET 21,625 21,500 24,000 24,000 100.0% 24,000 102.140.425.01.110 OT CASUAL EVENT 658 541 - - 0.0% -
102.140.425.01.111 STANDBY BASIC 3,744 2,943 3,000 3,000 100.0% 3,000 Total Salaries 133,294 125,526 148,600 148,600 100.0% 150,925 102.140.425.02 BENEFITS
102.140.425.02.201 BENEFITS - RETIREMENT 7,419 7,452 9,200 9,200 100.0% 9,500 102.140.425.02.202 BENEFITS - LIFE INSURANCE 498 390 500 500 100.0% 500 102.140.425.02.205 BENEFITS - WORKERS' COMP 3,431 4,031 6,433 6,433 100.0% 6,637 102.140.425.02.208 BENEFITS - MEDICARE 1,779 1,655 1,900 1,900 100.0% 1,900 102.140.425.02.214 BENEFITS- STATE DISABILITY INS 1,232 1,098 1,400 1,400 100.0% 1,600 102.140.425.02.216 VACATION / ANNUAL LV PAY OUT 4,570 5,337 - - 0.0% - Total Benefits 18,928 19,962 19,433 19,433 100.0% 20,137 102.140.425.05 SUPPLIES
102.140.425.05.525 TECHNICAL SUPPLIES 74,054 139,369 157,300 - 0.0% 72,000 Total Supplies 74,054 139,369 157,300 - 0.0% 72,000
102.140.425.06 SERVICES
102.140.425.06.644 IT COST ALLOCATION 11,872 11,301 12,500 10,000 80.0% 12,500 Total Services 11,872 11,301 12,500 10,000 80.0% 12,500 102.140.425.08 CAPITAL EQUIP/PROJECTS
102.140.425.08.806 MASTIC MACHINE 75,367 - - - 0.0% -
102.140.425.08.807 DUMP TRUCK - - 99,990 - 0.0% -
102.140.425.08.808 WHEEL LOADER - - 352,322 - 0.0% -
Total Capital Equip/Projects 75,367 - 452,312 - 0.0% -
Department Total 313,515 296,158 790,145 178,033 22.5% 255,562 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Public Services Asst. I 2.00 2.00 2.00 2.00
Total FTE's: 2.00 2.00 2.00 2.00
Measure Q - Street Maintenance Division
62 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 430 Open Spaces 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.140.430.05 SUPPLIES
102.140.430.05.525 TECHNICAL SUPPLIES 44,908 42,241 94,000 - 0.0% - Total Supplies 44,908 42,241 94,000 - 0.0% -
102.140.430.06 SERVICES
102.140.430.06.612 REPAIRS/MAINTENANCE - 15,816 40,500 - 0.0% - 102.140.430.06.630 FEES/SERVICES - - 18,400 - 0.0% -
Total Services - 15,816 58,900 - 0.0% -
102.140.430.08 CAPITAL EQUIP/PROJECTS
102.140.430.08.801 JOHN DEERE 210L DIESEL MOWER 49,093 - - - 0.0% - 102.140.430.08.804 PARK IMPROVEMENTS 482,196 524,382 850,000 - 0.0% 100,000 Total Capital Equip/Projects 531,288 524,382 850,000 - 0.0% 100,000 100.140.430.14 ELECTRICITY
102.140.430.14.421 ELECTRICITY-HIGHLAND TRAILS - - 150 150 100.0% 150 102.140.430.14.424 ELECTRICITY-2ND ST PARK - - 1,500 1,800 120.0% 1,800 102.140.430.14.425 ELECTRICITY - RIMROCK MEDIAN - - 100 35 35.0% 100 102.140.430.14.426 ELECTRICITY-MONTEREY RD AREA - - 100 35 35.0% 100 102.140.430.14.474 ELECTRICITY-2218 MURIEL DR-IRRIGATION - - 100 100 100.0% 100 Total Electricity - - 1,950 2,120 0.0% 2,250
100.140.430.34 WATER
102.140.430.34.467 WATER-CITY PROJ AREAS - - 29,100 29,100 100.0% 29,100 102.140.430.34.469 WATER-LENWOOD RD X SERRANO - - 6,000 7,375 122.9% 7,375 102.140.430.34.470 WATER-VISTA - - 4,000 4,100 102.5% 4,100 102.140.430.34.473 WATER-MONTEREY RD AREA - - 3,000 4,100 136.7% 4,100 102.140.430.34.474 MURIEL @ BROADWAY IRRIGATION - - 4,000 4,375 109.4% 4,375 102.140.430.34.475 LENWOOD & MAIN IRRIGATION - - 3,000 4,200 140.0% 4,200 Total Water - - 49,100 53,250 0.0% 53,250
Department Total 576,196 582,439 1,053,950 55,370 0.0% 155,500 Measure Q - Open Spaces Maintenance Division
63 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 435 Building Maintenance 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.140.435.08 CAPITAL EQUIP/PROJECTS
102.140.435.08.801 BUILDING IMPROVEMENTS - 15,438 68,452 - 0.0% 30,000 Total Capital Equip/Projects - 15,438 68,452 - 0.0% 30,000 Department Total - 15,438 68,452 - 0.0% 30,000
Measure Q - Building Maintenance Division
64 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 440 Fleet Maintenance 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.140.440.01 SALARIES
102.140.440.01.101 SALARIES, REGULAR 75,385 83,937 88,200 88,200 100.0% 95,300 102.140.440.01.103 OVERTIME 962 285 500 500 100.0% 550
102.140.440.01.109 INSURANCE OFFSET 11,500 12,000 12,000 12,000 100.0% 12,000 102.140.440.01.110 OVERTIME-SPECIAL EVENT 430 479 - - 0.0% - Total Salaries 88,278 96,701 100,700 100,700 100.0% 107,850 102.140.440.02 BENEFITS
102.140.440.02.201 BENEFITS - RETIREMENT 5,548 6,390 6,800 6,800 100.0% 7,600 102.140.440.02.202 BENEFITS - LIFE INSURANCE 274 267 300 300 100.0% 300 102.140.440.02.205 BENEFITS - WORKERS' COMP 2,314 2,925 4,667 4,667 100.0% 4,815 102.140.440.02.208 BENEFITS - MEDICARE 994 1,061 1,400 1,400 100.0% 1,500 102.140.440.02.214 BENEFITS- STATE DISABILITY INS 687 730 1,000 1,000 100.0% 1,200 102.140.440.02.216 VACATION / ANNUAL LV PAY OUT (1,883) - - - 0.0% - Total Benefits 7,934 11,373 14,167 14,167 100.0% 15,415 102.140.440.06 SERVICES
102.140.440.06.601 VEHICLE FUEL COST 6,143 8,054 10,500 - 0.0% - 102.140.440.06.608 VEHICLE MAINTENANCE COST 4,999 12,897 13,500 - 0.0% - Total Services 11,142 20,950 24,000 - 0.0% -
Department Total 107,354 129,024 138,867 114,867 82.7% 123,265 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Senior Mechanic 1.00 1.00 1.00 1.00
Total FTE's: 1.00 1.00 1.00 1.00
Measure Q - Fleet Maintenance Division
65 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 542 Community Promotion 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 100.150.543.07 TAXES/INSURANCE/MISCELLANEOUS
102.150.542.07.755 PLANNED COMMUNITY PROMOTIONS 24,320 13,161 85,000 - 0.0% 80,000 102.150.542.07.765 DOWNTOWN XMAS LIGHTS 4,674 5,518 5,500 - 0.0% 8,000 102.150.542.07.766 MURAL PROGRAM 35,000 35,000 40,000 - 0.0% 40,000 102.150.542.07.767 4TH OF JULY COMM EVENT 58,338 60,556 75,000 - 0.0% 70,000 102.150.542.07.768 MILITARY BANNERS 131 261 22,000 - 0.0% 5,000 102.150.542.07.769 COMM PROMOTION GENERAL (UNPL) 227 - 5,000 - 0.0% - 102.150.542.07.770 YOUTH PROGRAM FUNDS MEAS Q 76,698 33,645 150,000 - 0.0% 150,000 102.150.542.07.771 SENIOR PROGRAM FUNDS MEAS Q 10,046 280 50,000 - 0.0% 50,000 Total Taxes/Insurance/Misc 209,434 148,421 432,500 - 0.0% 403,000 Department Total 209,434 148,421 432,500 - 0.0% 403,000 Community Development - Community Promotion Division
66 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 543 Harvey House 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.140.430.05 SUPPLIES
102.150.543.05.525 TECHNICAL SUPPLIES - - 13,000 - 0.0% 19,000 Total Supplies - - 13,000 - 0.0% 19,000
102.140.430.06 SERVICES
102.150.543.06.630 FEES/SERVICES - - 30,000 - 0.0% 60,000 Total Fees/Services - - 30,000 - 0.0% 60,000
100.140.430.14 ELECTRICITY
102.150.543.14.402 ELECTRICITY/OUTSIDE - - 30,000 31,100 103.7% 31,100 102.150.543.14.430 ELECTRICITY/INSIDE - - 30,000 31,000 103.3% 31,000 Total Electricity - - 60,000 62,100 103.5% 62,100
100.140.430.24 NATURAL GAS
102.150.543.24.445 NATURAL GAS - - 4,000 4,675 116.9% 4,675 Total Natural Gas - - 4,000 4,675 0.0% 4,675
100.140.430.34 WATER
102.150.543.34.480 WATER - - 15,000 14,275 95.2% 15,000 Total Water - - 15,000 14,275 0.0% 15,000
Department Total - - 122,000 81,050 0.0% 160,775
Community Development - Harvey House Division
67 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Department Expenditure Classification Expense Expense Budget Expense Budget Budget 630 Parks and Recreation 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.160.630.05 SUPPLIES
102.160.630.05.525 TECHNICAL SUPPLIES - - 15,000 - 0.0% 17,500 Total Supplies - - 15,000 - 0.0% 17,500
102.160.630.06 SERVICES
102.160.630.06.612 REPAIRS/MAINTENANCE - - 15,000 - 0.0% - 102.160.630.06.630 FEES/SERVICES - - 18,000 - 0.0% 8,700 102.160.630.06.644 IT COST ALLOCATION 1,500 - - - 0.0% - Total Services 1,500 - 33,000 - 0.0% 8,700
102.160.630.08 CAPITAL PROJECTS
102.160.630.08.801 PARK IMPROVEMENTS 58,009 95,347 - - 0.0% - Total Capital Projects 58,009 95,347 - - 0.0% -
Department Total 59,509 95,347 48,000 - 0.0% 26,200
Measure Q - Parks and Recreation Division
68 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 636 Henderson Pool 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.160.636.05 SUPPLIES
102.160.636.05.525 TECHNICAL SUPPLIES - - 1,200 - 0.0% 3,000 Total SUPPLIES - - 1,200 - 0.0% 3,000
102.160.636.06 SERVICES
102.160.636.06.612 REPAIRS/MAINTENANCE - - 18,000 - 0.0% - 102.160.636.06.630 FEES/SERVICES - - 11,000 - 0.0% 5,150 102.160.636.06.644 IT COST ALLOCATION 9,467 9,011 12,500 8,500 68.0% 12,500 Total Services 9,467 9,011 41,500 8,500 20.5% 17,650
Department Total 9,467 9,011 42,700 8,500 19.9% 20,650
Measure Q - Henderson Pool Division
69 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 640 Sports Park Division 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.160.640.01 SALARIES
102.160.640.01.108 SALARIES CASUAL - - 90,000 90,000 100.0% 90,000 Total Salaries - - 90,000 90,000 100.0% 90,000
102.160.640.04 COMMUNICATIONS
102.160.640.04.401 COMMUNICATIONS - - 2,425 3,125 128.9% 3,125 Total Communications - - 2,425 3,125 128.9% 3,125
102.160.640.05 SUPPLIES
102.160.640.05.501 OFFICE SUPPLIES - - 500 - 0.0% -
102.160.640.05.525 TECHNICAL SUPPLIES - - 22,500 - 0.0% 22,500 102.160.640.05.526 PROGRAM SUPPLIES/CONCESSIONS - - 10,000 - 0.0% - Total Supplies - - 33,000 - 0.0% 22,500
102.160.640.06 SERVICES
102.160.640.06.612 REPAIRS/MAINTENANCE - - 20,000 - 0.0% - 102.160.640.06.620 RENTALS/LEASES - - 500 - 0.0% -
102.160.640.06.630 FEES/SERVICES - - 4,850 - 0.0% 5,500 102.160.640.06.644 IT COST ALLOCATION - 1,000 14,000 11,000 78.6% 15,000 102.160.640.06.645 SAFETY EQUIPMENT - - 2,000 - 0.0% -
Total Services - 1,000 41,350 11,000 26.6% 20,500
102.160.640.14 ELECTRICITY
102.160.640.14.401 ELECTRICITY-MAYOR KATY PKWY - - 23,000 23,350 101.5% 23,000 Total Electricity - - 23,000 23,350 101.5% 23,000
102.160.640.24 NATURAL GAS
102.160.640.24.401 NATURAL GAS-GUADALUPE #2 - - 200 125 62.5% 200 102.160.640.24.402 NATURAL GAS-GUADALUPE #2 - - 500 150 30.0% 500 Total Natural Gas - - 700 275 39.3% 700
100.160.640.34 WATER
102.160.640.34.401 WATER-TRACK 2700 MAYOR KATY - - 400 515 128.8% 515 102.160.640.34.402 WATER-2800 GUADALUPE-A - - 78,200 71,300 91.2% 78,200 102.160.640.34.403 WATER-2800 GUADALUPE-B - - 80,000 72,750 90.9% 80,000 102.160.640.34.404 WATER-2800 GUADALUPE-C - - 5,500 5,250 95.5% 5,500 102.160.640.34.405 WATER-2800 GUADALUPE-D - - 64,750 67,250 103.9% 67,250 Total Water - - 228,850 217,065 94.9% 231,465
Department Total - 1,000 419,325 344,815 82.2% 391,290
Measure Q - Sportspark Division
70 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 225 Barstow Fire Protection Expenditure Classification Expense Expense Budget Expense Budget Budget 225 Barstow Fire Protection 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.225.225.07 TAXES/INSURANCE/MISC
102.225.225.07.700 HOLMAN CAPITAL EQUIP LEASE PURCHASE 167,203 167,203 167,203 167,203 100.0% 467,203 Total Taxes/Insurance/Misc 167,203 167,203 167,203 167,203 100.0% 467,203 102.225.225.09 TRANSFERS/CONTINGENCY/CONTRACTS
102.225.225.08.807 PIERCE ENFORCER PUC PUMPER & BRUSH TR - - 1,594,890 - 0.0% - 102.225.225.08.808 SCBA BOTTLES/PACKS - 16,865 177,426 - 0.0% - 102.225.225.08.809 SCBA COMPRESSOR - - 91,824 - 0.0% -
Total Taxes/Insurance/Misc - 16,865 1,864,140 - 0.0% -
102.225.225.09 TRANSFERS/CONTINGENCY/CONTRACTS
102.225.225.09.103 TRANSFER TO MEAS Q 103 4,632,178 4,165,657 4,022,830 - 0.0% 4,863,965 Total Capital Equip/Projects 4,632,178 4,165,657 4,022,830 - 0.0% 4,863,965 Department Total 4,799,381 4,349,724 6,054,173 167,203 2.8% 5,331,168 Measure Q 102 - Barstow Fire Protection District
71 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 225 Barstow Fire Protection Expenditure Classification Expense Expense Budget Expense Budget Budget 229 Barstow Fire Protection - Admin 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 102.225.225.09 TRANSFERS/CONTINGENCY/CONTRACTS
102.225.229.09.103 TRANSFER TO MEAS Q 103 103,844 109,915 114,695 - 0% 98,620 Total Transfer/Contingency/Contracts 103,844 109,915 114,695 - 0.0% 98,620 Department Total 103,844 109,915 114,695 - 0.0% 98,620
Measure Q 102 - Barstow Fire Protection District Admin
72 103 Measure Q - Fire Actual Actual Amended Estimated % of Proposed 225 Barstow Fire Protection Expenditure Classification Expense Expense Budget Expense Budget Budget 225 Barstow Fire Protection 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 103.225.225.01 SALARIES
103.225.225.01.101 SALARIES, REGULAR 687,373 815,044 901,600 901,600 100% 1,033,900 103.225.225.01.103 OVERTIME 724,967 1,156,439 750,000 1,375,000 183% 1,250,000 103.225.225.01.109 INSURANCE OFFSET 75,426 69,875 84,000 84,000 100% 99,000 Total Salaries 1,487,766 2,041,358 1,735,600 2,360,600 136.0% 2,382,900 103.225.225.02 BENEFITS
103.225.225.02.201 BENEFITS - RETIREMENT 356,684 413,147 459,700 460,000 100% 483,000 103.225.225.02.202 BENEFITS - LIFE INSURANCE 2,182 2,187 2,600 2,700 104% 2,900 103.225.225.02.205 BENEFITS - WORKERS' COMP 26,723 31,369 50,062 50,100 100% 51,650 103.225.225.02.207 UNIFORM ALLOWANCE 6,150 5,435 7,200 7,200 100% 8,100 103.225.225.02.208 BENEFITS - MEDICARE 16,482 18,220 13,600 22,000 162% 15,500 103.225.225.02.210 BENEFITS - WORKERS COMP CLAIMS (7,957) (5,958) 75,000 - 0% 50,000 103.225.225.02.214 BENEFITS- STATE DISABILITY INS 10,235 10,841 10,400 16,500 159% 12,900 103.225.225.02.215 SICK LEAVE PAY OUT 27,664 - - - #DIV/0! 20,000 103.225.225.02.216 VACATION / ANNUAL LV PAY OUT 32,963 22,253 15,000 60,000 400% 60,000 Total Benefits 471,125 497,496 633,562 618,500 97.6% 704,050 103.225.225.03 EMPLOYEE DEVELOPMENT
103.225.225.03.301 TRAVEL/TRAINING EXPENSES 4,208 9,060 15,675 15,675 100% 17,500 Total Employee Development 4,208 9,060 15,675 15,675 100.0% 17,500 103.225.225.05 SUPPLIES
103.225.225.05.501 OFFICE SUPPLIES 1,297 1,378 1,300 1,300 100% 1,300 103.225.225.05.523 EMS/MEDICAL SUPPLIES 33,243 31,101 30,000 31,100 104% 33,000 103.225.225.05.524 FIRE EQUIPMENT 37,888 26,809 20,210 21,000 104% 31,000 103.225.225.05.525 TECHNICAL SUPPLIES 2,480 1,644 2,150 2,150 100% 3,000 Total Supplies 74,909 60,931 53,660 55,550 103.5% 68,300 103.225.225.06 SERVICES
103.225.225.06.601 VEHICLE FUEL COST 20,505 38,816 30,000 35,000 117% 35,000 103.225.225.06.608 VEHICLE MAINTENANCE COST 10,090 16,108 13,000 13,100 101% 13,500 103.225.225.06.632 PERSONNEL RECRUITMENT COSTS 578 - 10,000 2,000 20% 5,000 103.225.225.06.644 IT COST ALLOCATION 75,074 74,180 131,600 42,000 32% 119,020 103.225.225.06.645 SAFETY EQUIPMENT 11,359 14,854 33,290 24,000 72% 45,000 Total Services 117,607 143,958 217,890 116,100 53.3% 217,520 103.225.225.07 TAXES/INSURANCE/MISC
103.225.225.07.724 INSURANCE, LIABILITY 105,456 104,244 186,065 185,000 99% 303,695 103.225.225.07.733 CAP-LEASE-ENTERPRISES PROG MEAS Q FIRE 17,413 9,200 3,500 - 0% - Total Taxes/Insurance/Misc 122,869 113,444 189,565 185,000 97.6% 303,695 103.225.225.08 CAPITAL EQUIP/PROJECTS
103.225.225.08.804 GENERATOR AT FIRE STATION - 69,073 - - #DIV/0! - 103.225.225.08.805 FIRE DEPT STATION ALERTING - 58,720 - - #DIV/0! - Total Capital Equip/Projects - 127,793 - - 0.0% -
103.225.225.09 TRANSFERS/CONTINGENCY/CONTRACTS
103.225.225.09.224 TRANSFERS (225-FIRE LOAN) 500,000 500,000 500,000 500,000 100% 500,000 103.225.225.09.225 TRANSFER-FIRE DISTRICT 1,000,000 - - - #DIV/0! - 103.225.225.09.302 TRANSFER-DEBT SERVICE 853,694 671,617 676,878 670,000 99% 670,000 Total Transfers/Contingency/Contracts 2,353,694 1,171,617 1,176,878 1,170,000 99.4% 1,170,000 Department Total 4,632,178 4,165,657 4,022,830 4,521,425 112.4% 4,863,965 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Fire Battalion Chief 3.00 3.00 3.00 3.00
Firefighter/Paramedic 6.00 6.00 6.00 6.00
Total FTE's: 9.00 9.00 9.00 9.00
Measure Q 103 - Barstow Fire Protection District
73 103 Measure Q - Fire Actual Actual Amended Estimated % of Proposed 225 Barstow Fire Protection Expenditure Classification Expense Expense Budget Expense Budget Budget 229 Fire Admin Division 2022-23 2023-24 2024-25 2023-24 Expended 2025-26 103.225.229.01 SALARIES
103.225.229.01.101 SALARIES, REGULAR 79,699 84,663 86,400 57,000 66% 86,400 103.225.229.01.103 OVERTIME 75 - - - #DIV/0! -
103.225.229.01.109 INSURANCE OFFSET 11,500 12,000 12,000 12,000 100% 12,000 Total Salaries 91,274 96,663 98,400 69,000 70.1% 98,400 103.225.229.02 BENEFITS
103.225.229.02.201 BENEFITS - RETIREMENT 5,859 6,430 6,800 6,800 100% 6,900 103.225.229.02.202 BENEFITS - LIFE INSURANCE 292 282 300 300 100% 300 103.225.229.02.205 BENEFITS - WORKERS' COMP 2,677 3,096 4,941 4,950 100% 5,097 103.225.229.02.207 UNIFORM ALLOWANCE 756 756 800 800 100% 800 103.225.229.02.208 BENEFITS - MEDICARE 1,080 1,123 1,400 1,400 100% 1,400 103.225.229.02.214 BENEFITS- STATE DISABILITY INS 745 769 1,100 1,100 100% 1,100 103.225.229.02.227 UNFUNDED LIABILITY 367 - 158 158 100% 322 Total Benefits 11,776 12,455 15,499 15,508 100.1% 15,919 103.225.229.09 TRANSFERS/CONTINGENCY/CONTRACTS
103.225.229.09.302 TRANSFERS TO DEBT SERVICE 794 796 796 200 25% 300 Total Transfers/Contingency/Contracts 794 796 796 200 25.1% 300 Department Total 103,844 109,915 114,695 84,708 73.9% 114,619 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Fire Inspector/Arson Investigator 1.00 1.00 1.00 1.00
Total FTE's: 1.00 1.00 1.00 1.00
Measure Q 103 - Barstow Fire Protection District Admin
74 104 General Fund II Actual Actual Amended Estimated % of Proposed 100 General Fund II Expenditure Classification Expense Expense Budget Expense Budget Budget 100 General Fund II 2022-23 2023-24 2024-25 2024-25 Expended 2025-26 104.100.100.02 BENEFITS
104.100.100.02.220 RETIREE HEALTH - PEMCHA 12,886 13,114 11,000 9,500 86.4% 11,000 104.100.100.02.222 RETIREE HEALTH COMPENSATION 21,093 19,109 20,000 15,500 77.5% 18,000 Total Benefits 33,979 32,223 31,000 25,000 80.6% 29,000 104.100.100.09 TRANSFERS/CONTINGENCY/CONTRAS
104.100.100.09.905 COST ALLOCATION 11,900 11,900 11,900 - 0.0% - Total Transfers/Contingency/Contras 11,900 11,900 11,900 - 0.0% - 104.100.100.14 ELECTRICITY
104.100.100.14.402 ELECTRICITY-555 S 7TH AVE 589 612 800 590 73.8% 800 Total Electricity 589 612 800 590 73.8% 800
Department Total 46,468 44,735 43,700 25,590 58.6% 29,800 CITY OF BARSTOW FY 2025-2026
General Fund II (104)
General Fund II - 104
75 76
TOTAL BUDGET - $ 440,272
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (5,323) 0 (6,803) (6,803) (13,203) 202.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 11,611 (1) - - #DIV/0! - 202.615.116.722 AMERICAN RESCUE PLAN ACT (ARPA) 5,154,941 - - - #DIV/0! - 202.615.116.723 ARPA - BARSTOW CEMETARY RESTROOM REIM - - 446,672 - 0% 446,672 Total Revenue 5,166,552 (1) 446,672 - 0.0% 446,672
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
202.202.202.08.812 ARPA-FIRE SAFETY EQUIPMENT 93,046 - - - #DIV/0! - 202.202.202.08.813 ARPA-GENERATOR AT FIRE STATION #3 6,842 - - - #DIV/0! - 202.202.202.08.814 ARPA-FIRE DEPT STATION ALERTING 291,301 - - - #DIV/0! - 202.202.202.08.816 ARPA-BARSTOW CEMETERY RESTROOMS (RE - 6,802 446,672 6,400 1% 440,272 202.202.202.09.100 TRANSFER TO GENERAL FUND 4,770,039 - - - #DIV/0! - 202.202.202.09.400 TRANSFER TO CIP FUND - - - - #DIV/0! - Total Expenditures 5,161,229 6,802 446,672 6,400 0.0% 440,272 ENDING FUND BALANCE 0 (6,803) (6,803) (13,203) 194.1% (6,803) CITY OF BARSTOW FY 2025-2026
COVID-19
This fund accounts for funds received as a result of the COVID-19 pandemics. The funding sources include the Justice Assistance Program (JAG) Grant, Coronavirus Aid, Relief, and Economic Security (CARES) Act, and the American Rescue Plan Act (ARPA). COVID-19 Federal grant monies are administered by both the Federal government and the County of San Bernardino.

COVID-19 - 202
77 TOTAL BUDGET - $ 2,510,300
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (667,666) 353,809 500,493 500,493 484,644 209.408.119.540 LOCAL PROJECTS 2,048,946 1,956,808 2,000,000 1,718,559 85.9% 1,759,300 209.500.000.001 NO 1ST AV BRIDGE-MOJAVE RIV-SANBAG AGRE 313 0 0 - #DIV/0! - 209.500.000.002 NO 1ST AVE BRIDGE-BNSF SANBAG AGREE 0 0 0 - #DIV/0! - 209.514.110.410 INVESTMENT EARNINGS 31,039 81,627 0 - #DIV/0! - 209.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS -20,755 19,726 0 - #DIV/0! - Total Revenue 2,059,543 2,058,161 2,000,000 1,718,559 85.9% 1,759,300 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
209.209.209.08.822 PAVEMENT MANAGEMENT PROGRAM 9,021 0 104,000 52,000 50.0% 0 209.209.209.09.100 TRANSFER TO GF 16,300 16,300 16,300 16,300 100.0% 16,300 209.209.209.09.400 TRANSFER TO CIP FUND 994,867 1,751,307 2,890,800 1,176,000 40.7% 1,745,000 209.209.209.09.999 TRANSFERS TO DEBT SERVICE 0 0 0 0 #DIV/0! 0 209.209.709.09.400 TRANSFER TO CIP -REGIONAL 17,880 143,869 1,607,320 490,108 30.5% 749,000 Total Expenditures 1,038,068 1,911,477 4,618,420 1,734,408 0.0% 2,510,300 ENDING FUND BALANCE 353,809 500,493 (2,117,927) 484,644 -22.9% (266,356) CITY OF BARSTOW FY 2025-2026
Measure I - 2010/2040
This fund accounts for the money generated by the one-half percent sales tax approved by the voters in 1989. The vote in 1989 approved Measure I sales tax through 2010. In 2004, San Bernardino County voters approved the extension of Measure I sales tax through 2040. Measure I funds are dedicated for transportation planning, design, construction, operations, and maintenance of public roadways.

Measure I - 209
78 TOTAL BUDGET - $ 6,900
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 120,411 704,992 1,435,866 1,435,866 2,181,193 210.514.110.410 INVESTMENT EARNINGS 6,524 30,300 - - #DIV/0! - 210.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (6,051) 3,318 - - #DIV/0! - 210.524.115.530 SECTION 2105 FUNDS 133,336 154,895 158,000 162,292 102.7% 156,531 210.524.120.531 SECTION 2106 FUNDS 87,561 101,334 100,000 108,230 108.2% 104,388 210.524.125.532 SECTION 2107 FUNDS 181,670 209,664 216,000 212,742 98.5% 205,190 210.524.130.533 SECTION 2107.5 FUNDS - 6,000 6,000 6,000 100.0% 6,000 210.524.135.534 SECTION 2103 FUNDS 188,440 232,264 226,000 262,963 116.4% 253,628 Total Revenue 591,481 737,775 706,000 752,227 106.5% 725,737 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
210.210.210.09.400 TRANSFER TO CIP FUND - - - - #DIV/0! - 210.210.210.09.999 TRANSFERS TO OTHER FUNDS-GF EXP OFFSE 6,900 6,900 6,900 6,900 100.0% 6,900 Transfer of SB1 Funds to Fund 211 - - - - 0.0% -
Total Expenditures 6,900 6,900 6,900 6,900 0.0% 6,900
ENDING FUND BALANCE 704,992 1,435,866 2,134,966 2,181,193 102.2% 2,900,030 CITY OF BARSTOW FY 2025-2026
Gas Tax
This fund accounts for the receipts and expenditures of money apportioned unter street and Highway Code sections 2105, 2106, 2107 and 2107.5 of the State of California. Gas Tax funds can be used for public streets and highways, public mass transit guideways and thier related public facilities.

Gas Tax - 210
79 TOTAL BUDGET - $ 1,216,788
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 1,086,086 1,668,962 2,393,553 2,393,553 3,086,725 211.514.110.410 INVESTMENT EARNINGS 22,727 55,549 - - 0.0% - 211.514.110.510 UNREALIZED GAIN/LOSS INVESTMENTS (9,684) 10,137 - - 0.0% - 211.600.100.102 SB1 RMRA - ROAD MAINT ALLOCATION 569,833 658,906 650,000 696,171 107.1% 669,930 Total Revenue 582,876 724,592 650,000 696,171 107.1% 669,930 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
211.211.211.09.400 TRANSFER TO CIP FUND - - 1,219,788 3,000 0.2% 1,216,788 Total Expenditures - - 1,219,788 3,000 0.0% 1,216,788
ENDING FUND BALANCE 1,668,962 2,393,553 1,823,765 3,086,725 169.3% 2,539,867 CITY OF BARSTOW FY 2025-2026
Senate Bill 1 (SB1)
Signed into law on April 28, 2017, Senate Bill 1 (SB1) created the Road Maintenance and Rehabilitation Program (RMRP) whose funds are dedicated to fix roads, freeways, and bridges, while also funding transit and safety projects. SB1 funding also assists agencies to improve aging infrastructure, improve road conditions, active transportation (alternative transporation methods, such as walking and bicycling), and health and safety benefits by redirecting traffic off of roadways which reduces air pollution, curtails traffic congestion and improves safety. Additionally, eligible expenditures under the RMRP include road maintenance and rehabilitation, safety proejcts, railroad grade separations, pedestrian and bicycle safety projects, transit facilities, drainage and storm water capture projects in conjunction with other allowable projects, and traffic control devices.

SB1-RMRA - 211
80 TOTAL BUDGET - $ 0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 26,036 22,024 16,323 16,323 6,856 214.514.110.410 INVESTMENT EARNINGS 485 624 - - 0.0% -
214.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (402) 624 - 180 #DIV/0! - 214.819.790.922 AWARDED FUNDS - - - 4,890 0.0% -
214.819.790.924 GANG/DRUG AB114 FUNDS - - - 863 0.0% -
Total Revenue 83 1,248 - 5,933 #DIV/0! -
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
214.214.214.07.700 ASSET SEIZURE-AWARDED FUNDS 4,095 6,948 8,700 8,000 92.0% - 214.214.214.07.710 ASSET SEIZURE-GANG/DRUG AB114 FUNDS - - 7,400 7,400 100.0% - Total Expenditures 4,095 6,948 16,100 15,400 95.7% -
ENDING FUND BALANCE 22,024 16,323 223 6,856 3072.9% 6,856 CITY OF BARSTOW FY 2025-2026
Asset Seizure
The Asset Seizure fund is used to account for forfeited assets to the City of Barstow by court decisions due to asset seizures resulting from drug/gang related police investigations. Forfeited assets must be used in support of drug/gang related enforcement or prevention activities.

Asset Seizure - 214
81 TOTAL BUDGET - $ 977,306
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (19,511) (14,801) (547,868) (547,868) (83,663) 215.615.115.597 CDBG FEDERAL-COUNTY REIMB 16,777 128,700 213,809 14,300 6.7% - 215.615.115.703 P/S NEW HOPE VILLAGE REIMBURSEMENT 18,410 - 8,025 8,025 0.0% - 215.615.115.704 P/S DESERT SANCTUARY REIMBURSEMENT 15,144 7,723 8,026 10,564 131.6% - 215.615.115.709 P/S NEW LIFE FELLOWSHIP CHURCH - 10,055 - - #DIV/0! - 215.615.115.710 P/S NOBLE STRONG YOUTH PROJECT - - 8,025 13,102 163.3% - 215.615.115.711 P/S TOTAL RESTORATION CHURCH - - - - 0.0% - 215.615.115.712 N BARSTOW ADA INFRASTRUCTION IMPROVEM - 1,356 513,914 513,913 0.0% - 215.615.115.714 P/S HIGH DESERT CARE PACKAGE ON WHEELS - - 6,500 - 0.0% - 215.615.115.715 P/S REACHING OUR KIDS-YOUTH EDUC SVCS - - 8,025 10,834 0.0% - 215.615.115.717 CDBG - CV C.HARPER VENTILATION UPGRADES - - - - 0.0% 316,344 215.615.115.716 CDBG CORA HARPER HVAC REPLACEMENT - - 576,829 161,420 0.0% 414,829 215.615.115.718 LILIAN PARK-PARKING PATHS AND SHADE IMP - - - - 0.0% 203,822 215.615.115.719 P/S NEW HOPE VILLAGE HOUSING & SERVICES - - - - 0.0% 8,992 215.615.115.720 P/S DESERT MANNA FOOD RE-DIST FOOD BAN - - - - 0.0% 8,992 215.615.115.721 P/S HIGH DESER CARE PACKAGE ON WHEELS - - - - 0.0% 8,992 215.615.115.722 P/S GROWING OUTREACH GROWING OPPRTN - - - - 0.0% 8,992 Total Revenue 50,330 147,835 1,343,153 732,158 54.5% 970,963 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
215.215.215.07.703 NEW HOPE VILLAGE-PUBLIC SERVICE 14,066 - 8,025 8,025 0.0% - 215.215.215.07.704 DESERT SANCTUARY-PUBLIC SERVICE 14,066 13,102 8,026 8,026 100.0% - 215.215.215.07.711 NEW LIFE FELLOWSHIP CHURCH P/S 13,629 (3,574) - - 0.0% - 215.215.215.07.712 NOBLE STRONG YOUTH PROJECT-PUBLIC SVC - 13,102 8,025 8,025 100.0% - 215.215.215.07.713 TOTAL RESTORATION CHURCH-PUBLIC SERVIC - - 11,000 11,000 100.0% - 215.215.215.07.714 HIGH DESERT CARE PACKAGE ON WHEELS-PS - - 6,500 6,500 0.0% - 215.215.215.07.715 REACHING OUR KIDS (R.O.K.)-PUBLIC SERVICE - - 8,025 8,025 0.0% - 215.215.215.07.716 P/S NEW HOPE VILLAGE HOUSING & SERVICES - - - - 0.0% 8,992 215.215.215.07.717 P/S DESERT MANNA FOOD RE-DIST FOOD BAN - - - - 0.0% 8,992 215.215.215.07.718 P/S HIGH DESER CARE PACKAGE ON WHEELS - - - - 0.0% 8,992 215.215.215.07.719 P/S GROWING OUTREACH GROWING OPPRTNI - - - - 0.0% 8,992 215.215.215.09.400 TRANSFER TO CIP FUND 3,860 658,270 682,536 218,352 32.0% 941,338 Total Expenditures 45,621 680,901 732,137 267,953 36.6% 977,306 ENDING FUND BALANCE (14,801) (547,868) 63,149 (83,663) -132.5% (90,006) CITY OF BARSTOW FY 2025-2026
Community Development Block Grant (CDBG)
The Community Development Block Grant (CDBG) was designed to improve low-and moderate-income communities, such as Barstow. Funding is available to fund capital improvement projects, such as building community facilities, parks, and roads, as well as public services projects that provide new or increased public services to local residents or support initiatives that create new jobs. Grant funding is provided annually for the City and recipients are selected via an application process. CDBG grant monies are received on a reimburseable basis.

Grants - CDBG - 215
82 TOTAL BUDGET - $2,404,053
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (4,606,511) (4,978,847) (1,695,209) (1,695,209) (5,436,228) 217.217.116.672 LOCAL ROAD SAFETY PLAN (LRSP) - - 72,000 35,880 49.8% 72,000 217.615.116.615 DOJ-BULLET PROOF VEST PROGRAM - 3,443 - 2,548 #DIV/0! - 217.615.116.649 2018 PD HOMELAND SEC GRANT - - - - #DIV/0! - 217.615.116.651 2019 PD HOMELAND SEC GRANT 14,897 - - - #DIV/0! - 217.615.116.652 2020 PD HOMELAND SEC GRANT 15,065 - - - #DIV/0! - 217.615.116.653 2021 PD HOMELAND SEC GRANT - - 15,241 15,241 100.0% - 217.615.116.656 LEAP GRANT-GENERAL PLAN UPDATE 59,144 - - - #DIV/0! - 217.615.116.658 DANA PARK PLAYGROUND REPLACEMENT - 190,814 - - #DIV/0! - 217.615.116.657 SB-2 7TH AVE SPECIFIC PLAN 78,619 - - - #DIV/0! - 217.615.116.671 NO 1ST AVE BRIDGE-MOJAVE RIVER-FED FUND 2,412 - 39,120 40,000 102.2% - 217.615.116.673 NO FIRST AVE BRIDGE OVER BNSF-PS&E 88.53 - - 91,904 - 0.0% 91,904 217.615.116.674 NO. 1ST AVE BRIDGE ROW 8,106 4,211,397 6,521,590 1,031,518 15.8% - 217.615.116.675 NORTH FIRST AVE BRIDGE BNSF ROW CPUC - - 2,105,999 - 0.0% - 217.615.116.676 HSIP GRANT 1,907 - - - #DIV/0! -
217.615.116.677 NO FIRST AVE YUCCA PAED 88.53 - - - - #DIV/0! - 217.615.116.678 HSIP-RIMROCK RD/BARSTOW RD - - 173,232 550 0.3% 172,685 217.615.116.679 CHP-CANNABIS TAX FUND GRANT - - 1,010 82,000 8118.8% 138,000 217.615.116.680 HSIPLN-5298(028) MAIN & BARSTOW - - 708,119 824 0.1% 707,196 217.615.116.681 ECRG - OLD GOLF SITE REHAB - - 350,000 16,440 4.7% 333,560 217.615.116.682 ECRG-BUSINESS PARK/OLD HOSPITAL - - 350,000 34,831 10.0% 315,169 217.615.166.620 CAL OES (9-1-1) 38,116 38,116 38,116 - 0.0% - 217.615.166.622 PREPARE CA JUMPSTART GRANT (CAL OES) - - 732,000 - 0.0% 732,000 Total Revenue 218,265 4,443,769 11,198,331 1,259,832 11.3% 2,562,514 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
217.217.217.03.748 FY25 CANNABIS TAX FUND GRANT TRNING/TRA - - 84,500 2,008 2.4% 81,992 217.217.217.05.748 FY25 CANNABIS TAX FUND GRANT OFFICE SUP - - 5,500 - 0.0% 5,500 217.217.217.07.715 DOJ-BULLET PROOF VEST PROGRAM 3,443 2,548 - - #DIV/0! - 217.217.217.07.727 2019 PD HOMELAND SECURITY GRANT 14,897 - - - #DIV/0! - 217.217.217.07.729 2020 PD HOMELAND SECURITY GRANT 15,065 - - - #DIV/0! - 217.217.217.07.732 2021 PD HOMELAND SECURITY GRANT - - 15,241 15,241 100.0% - 217.217.217.07.744 CAL OES (9-1-1) 38,116 38,116 38,116 38,115 100.0% 39,150 217.217.217.07.745 LOCAL ROAD SAFETY PLAN (LRSP) - 1,231 72,000 35,880 49.8% 36,120 217.217.217.07.746 PREPARE CA JUMPSTART GRANT (CAL OES) - - 732,000 - 0.0% 732,000 217.217.217.07.749 ECRG - OLD GOLF SITE REHAB - - 350,000 40,960 11.7% 309,040 217.217.217.07.750 ECRG OLD HOSPITAL & BUSINESSS PARK REHA - - 350,000 23,100 6.6% 326,900 217.217.217.08.748 FY25 CANNABIS TAX FUND GRANT CAP EQUIP - - 130,000 110,651 85.1% 19,000 217.217.217.09.400 TRANSFER TO CIP FUND 519,080 1,118,237 9,612,195 4,736,904 49.3% 854,351 Total Expenditures 590,600 1,160,131 11,389,552 5,000,851 43.9% 2,404,053 ENDING FUND BALANCE (4,978,847) (1,695,209) (1,886,430) (5,436,228) 288.2% (5,277,767) CITY OF BARSTOW FY 2025-2026
Grants - Reimbursable
The Grants-Reimburseable Fund accounts for transactions related to proceeds from federal, state, and other grants restricted for various purposes specificed within the respected grant agreements. Funds accounted for in Fund 217 are tracked on a reimbursable basis.

Grants - Reimbursable - 217
83 TOTAL BUDGET - $ 96,813
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (2,574) (2,946) (463) (463) 81,558 218.514.110.411 INTEREST-CAL HOME REUSE - - - 4,660 0.0% 5,000 218.514.110.419 INTEREST-STATE BEV LITTER GRANT - - - 155 0.0% 155 218.514.110.427 INTEREST-CAL OES COMM POWER (GENERATO - - - - 0.0% - 218.514.110.428 INTEREST-2017 JAG GRANT - - - - 0.0% -
218.514.110.429 INTEREST-STATE OF CA CANNABIS EQUITY ACT - - - 2,271 0.0% 2,270 218.514.110.430 INTEREST-SB 1383 LOCAL ASSISTANCE GRANT - - - 2,008 0.0% 2,000 218.514.110.431 INTEREST-2018 JAG GRANT - - - 615 0.0% 615 218.514.110.432 INTEREST-2019 JAG GRANT - - - 650 0.0% 650 218.514.110.433 RESERVE-FY23 OFFICER WELLNESS - - - 1,308 0.0% 1,300 218.514.110.435 INTEREST - 2021 JAG GRANT - - - 178 0.0% 178 218.514.110.436 INTEREST - 2022 JAG GRANT - - - 473 0.0% 473 218.514.110.437 INTEREST - 2023 JAG GRANT - - - 509 0.0% 509 218.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (372) 2,483 - 463 0.0% 462 218.615.116.604 CAL HOME GRANT REUSE - - 87,044 87,044 0.0% - 218.615.116.605 CAL OES COMM PWER RESILIENCY (GENERATO 287,682 - - - 0.0% - 218.615.116.626 2018 JAG GRANT - 20,384 - - 0.0% -
218.615.116.627 2019 JAG GRANT - 20,418 632 632 0.0% -
218.615.116.628 ST DEPT OF CONS-BEVERAGE GRANT 14,234 - 6,591 6,604 0.0% 6,500 218.615.116.632 2017 JAG GRANT 17,733 - - - 0.0% -
218.615.116.633 STATE OF CA CANNABIS EQUITY ACT GRANT - 75,000 - 140 0.0% - 218.615.116.634 SB 1383 LOCAL ASSISTANCE GRANT 26,766 8,376 75,000 - 0.0% 75,000 218.615.116.635 FY22/23 OFFICER WELLNESS & MENTAL - 8,154 19,845 19,846 0.0% - 218.615.116.636 2020 JAG GRANT - 19,329 - - #DIV/0! -
218.615.116.637 2021 JAG GRANT - 12,854 7,634 7,635 100.0% - 218.615.116.638 2022 JAG GRANT - - 20,252 20,252 0.0% - 218.615.116.639 2023 JAG GRANT - - 21,813 21,813 0.0% - Total Revenue 346,044 166,998 238,811 177,256 74.2% 95,112 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
218.218.218.07.711 STATE BEVERAGE / LITTER GRANT 14,234 - 6,591 - 0.0% - 218.218.218.07.717 2017 JAG GRANT 17,733 - - - 0.0% -
218.218.218.07.722 2018 JAG GRANT - 20,384 - - #DIV/0! - 218.218.218.07.723 2019 JAG GRANT - 20,418 - - #DIV/0! - 218.218.218.07.724 2020 JAG GRANT - 19,329 - - #DIV/0! - 218.218.218.07.725 2021 JAG GRANT - 12,854 - - #DIV/0! - 218.218.218.07.726 2022 JAG GRANT - - 20,252 20,252 0.0% - 218.218.218.07.727 2023 JAG GRANT - - - - 0.0% 21,813
218.218.218.07.740 HEAP GRANT - - - - 0.0% -
218.218.218.07.750 CAL OES - GENERATOR PROJECT 287,682 - - - 0.0% - 218.218.218.07.751 STATE OF CA CANNABIS EQUITY ACT GRANT - 75,000 - - 0.0% - 218.218.218.07.752 SB 1383 LOCAL ASSISTANCE GRANT 26,766 8,376 21,350 21,350 100.0% 75,000 218.218.218.07.753 FY22/23 OFFICER WELLNESS & MENTAL HEALT - 8,154 12,000 - 0.0% - 218.218.218.08.802 SB 1383 LOCAL ASSIST GRANT-TURF TENDER - - 53,650 53,633 0.0% - Total Expenditures 346,416 164,515 113,843 95,235 83.7% 96,813 ENDING FUND BALANCE (2,946) (463) 124,505 81,558 65.5% 79,857 CITY OF BARSTOW FY 2025-2026
Grants - Prefunded
The Grant Fund accounts for transactions related to proceeds from grants restricted for various purposes specified in the respective grant agreements.

Currently, the grant fund tracks expenditures related to the State Beverage Litter Grant, JAG Grants, SB1383 Local Assistance Grant, and the Police Officer Wellness and Mental Health Program. Funds accounted for in Fund 218 are prefunded grants.

Grants - Prefunded - 218
84 TOTAL BUDGET - $ 190,500
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (788) 170,419 55,255 55,255 125,429 219.514.110.410 INVESTMENT EARNINGS 3,061 6,066 - - 0.0% - 219.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (782) 1,309 - - 0.0% - 219.600.100.022 FY22 P/S COPS GRANT 150,170 - - - 0.0% - 219.600.100.023 FY23 P/S COPS GRANT 100,024 - - - 0.0% - 219.600.100.024 FY24 P/S COPS GRANT - 100,091 100,000 - 0.0% - 219.600.100.025 FY25 P/S COPS GRANT - - - 100,127 0.0% - 219.600.100.026 FY26 P/S COPS GRANT - - - - 0.0% 100,000 219.600.101.022 FRONTLINE LAW ENF ALLOC 65,282 86,215 95,000 94,693 99.7% 95,000 Total Revenue 317,755 193,681 195,000 194,820 99.9% 195,000 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
219.219.219.03.301 TRAVEL/TRAINING EXPENSES - - 12,100 12,100 0.0% 13,500 219.219.219.05.501 OFFICE SUPPLIES - 17,445 2,500 - 0.0% 2,000 219.219.219.06.630 FEES/SERVICES 11,000 26,069 35,000 4,200 12.0% 35,000 219.219.219.07.701 PD K-9 EXPENDITURES 357 16,903 20,000 19,995 100.0% 25,000 219.219.219.08.801 SAFETY EQUIPMENT 42,623 26,629 20,000 8,674 43.4% 20,000 219.219.219.08.804 ADMINISTRATIVE COMMAND VEHICLE 12,567 - - - 0.0% - 219.219.219.08.805 POLICE DEPT BUILDING IMPROVEMENTS - 141,799 22,798 19,677 86.3% 20,000 219.219.219.09.905 COST ALLOCATION 80,000 80,000 50,000 60,000 120.0% 75,000 Total Expenditures 146,547 308,845 162,398 124,646 76.8% 190,500 ENDING FUND BALANCE 170,419 55,255 87,857 125,429 142.8% 129,929 CITY OF BARSTOW FY 2025-2026
Public Safety COPS Program
In 1997, the California State Legislature created the Citizen's Option for Public Safety (COPS) Program, which is a noncompetitive grant where cities receive state funds to augment public safety expenditures. Funds must be used to benefit front-line law enforcement efforts. The minimum grant allocation for FY 24/25 is $100K.

COPS Program - 219
85 TOTAL BUDGET - $ 6,538,500
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
BEGINNING FUND BALANCE (4,993,387) (3,668,042) (2,511,336) (2,511,336) (2,996,311) 225.401.111.112 PROPERTY TAX COLLECTION 4,041,853 4,328,003 4,100,000 4,100,000 100.0% 4,450,000 225.401.111.113 HOMEOWNERS PROP TAX RELIEF 24,793 12,056 25,000 16,000 64.0% 15,000 225.401.111.114 RDA RESIDUAL TAX PAYMENT 1,757,102 2,004,613 1,750,000 1,750,000 100.0% 2,150,000 225.506.322.296 IMPACT FEES 3,956 2,418 5,000 5,000 100.0% 5,000 225.514.110.410 INVESTMENT EARNINGS - - - - 0.0% -
225.514.110.411 GASB 87 - INTEREST REVENUE 6,683 6,615 - - 0.0% - 225.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (7,400) 4,950 - 3,076 0.0% - 225.804.790.927 WC INSURANCE REIMBURSEMENT 124,262 - - - 0.0% - 225.819.783.631 GASB 87 - LEASE CONTRA ACCT (4,082) (4,087) - - 0.0% - 225.819.783.632 CELL TOWER LEASE 10,314 11,119 11,000 8,700 79.1% 9,000 225.819.783.633 DONATIONS/SPONSORSHIPS - 500 - - 0.0% - 225.819.784.910 SALE OF EQUIPMENT 5,230 - - - 0.0% -
225.819.788.920 MISCELLANEOUS INCOME 65 588 - - 0.0% -
225.819.788.924 TRAINING ATTENDEE INCOME - - - - 0.0% - 225.819.788.929 REIMBURSEMENTS - 861 - 122 0.0% -
225.819.788.999 GASB 87 - LEASE PROCEEDS - - - - 0.0% - 225.819.794.912 STRIKE TEAM REIMBURSEMENT 196,963 - 311,200 395,350 0.0% - 225.819.794.923 FY19 HOMELAND SECURITY GRANT 12,152 - - - 0.0% - 225.819.794.920 HSGP - HAZMAT GRANT - - - - 0.0% -
225.819.794.929 INCIDENT REPORT 215 761 100 95 95.0% 100 225.900.820.103 TRANSFER IN - MEASURE Q FIRE 1,000,000 - - - 0.0% - 225.900.820.302 TRANSFER IN - DEBT SERVICE - - - - 0.0% - 225.900.820.995 TRANSFERS IN - MEASURE Q 500,000 500,000 500,000 500,000 100.0% 500,000 Total Revenue 7,672,106 6,868,397 6,702,300 6,778,343 101.1% 7,129,100 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
225.225.225 - BFPD
225.225.225.01 SALARIES
225.225.225.01.101 SALARIES, REGULAR 1,893,844 2,005,468 2,356,500 2,356,500 100% 2,193,200 225.225.225.01.103 OVERTIME 614,257 47,956 - 250,000 #DIV/0! 250,000 225.225.225.01.109 INSURANCE OFFSET 188,949 203,625 222,000 222,000 100% 201,000 225.225.225.01.119 OT - STATE OF EMERGENCY COVID 19 6,288 - - - #DIV/0! - Total Salaries 2,703,338 2,257,049 2,578,500 2,828,500 110% 2,644,200 225.225.225.02 BENEFITS
225.225.225.02.201 BENEFITS - RETIREMENT 964,425 1,043,099 1,198,200 1,198,200 100% 1,029,600 225.225.225.02.202 BENEFITS - LIFE INSURANCE 5,354 5,527 6,500 6,500 100% 6,200 225.225.225.02.205 BENEFITS - WORKERS' COMP 64,162 82,087 131,005 131,005 100% 135,159 225.225.225.02.206 BENEFITS - DEFERRED COMP 3,244 1,869 2,000 2,000 100% 2,000 225.225.225.02.207 UNIFORM ALLOWANCE 20,406 15,355 18,000 18,000 100% 17,100 225.225.225.02.208 BENEFITS - MEDICARE 38,685 43,050 38,500 38,500 100% 33,000 225.225.225.02.210 BENEFITS - WORKERS COMP CLAIMS 317,729 94,431 300,000 300,000 100% - 225.225.225.02.213 BILINGUAL SERVICES - 28 - 540 #DIV/0! 800 225.225.225.02.214 BENEFITS- STATE DISABILITY INS 21,740 25,372 26,900 26,900 100% 27,300 225.225.225.02.215 SICK LEAVE PAY OUT 21,851 43,576 - - #DIV/0! - 225.225.225.02.216 VACATION / ANNUAL LV PAY OUT 104,317 87,263 40,000 - 0% - 225.225.225.02.222 RETIREE HEALTH COMPENSATION 38,524 49,405 36,500 58,000 159% 60,000 Total Benefits 1,600,437 1,491,061 1,797,605 1,779,645 99% 1,311,159 225.225.225.03 EMPLOYEE DEVELOPMENT
225.225.225.03.300 EDUCATIONAL REIMBURSEMENT 475 1,000 2,000 2,000 100% - 225.225.225.03.301 TRAVEL/TRAINING EXPENSES 3,041 2,626 8,175 5,646 69% 10,000 225.225.225.03.305 DUES/SUBS/MEMBERSHIPS 3,921 3,591 3,770 1,033 27% 3,775 Total Employee Development 7,437 7,217 13,945 8,679 62% 13,775 CITY OF BARSTOW FY 2025-2026
Barstow Fire Protection District (BFPD)
The Barstow Fire Protection District (BFPD) became a component unit of the City on November 17, 2010. Prior to this date, 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.

Barstow Fire Protection District (BFPD) - 225
86 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
225.225.225.04 COMMUNICATIONS
225.225.225.04.401 COMMUNICATIONS 73,661 82,529 83,050 87,590 105% 87,000 Total Communications 73,661 82,529 83,050 87,590 105% 87,000 225.225.225.05 SUPPLIES
225.225.225.05.501 OFFICE SUPPLIES 5,162 4,968 4,500 4,500 100% 4,968 225.225.225.05.523 EMS/MEDICAL SUPPLIES 28,439 46,143 39,000 39,000 100% 43,000 225.225.225.05.524 FIRE EQUIPMENT 9,097 15,107 10,000 10,000 100% 15,107 225.225.225.05.525 TECHNICAL SUPPLIES 16,510 12,058 10,000 10,000 100% 7,000 Total Supplies 59,208 78,277 63,500 63,500 100% 70,075
225.225.225.06 SERVICES
225.225.225.06.601 VEHICLE FUEL COST 55,137 33,719 50,000 50,000 100% - 225.225.225.06.608 VEHICLE MAINTENANCE COST 108,116 78,386 70,000 70,000 100% 70,000 225.225.225.06.612 REPAIRS/MAINTENANCE 42,262 41,486 48,000 48,000 100% 50,000 225.225.225.06.626 PROF SERV. LEGAL 117,867 20,726 40,000 40,000 100% - 225.225.225.06.628 AUDIT EXPENSE 17,245 17,383 18,201 18,201 100% - 225.225.225.06.630 FEES/SERVICES 32,363 39,782 41,200 41,200 100% 41,500 225.225.225.06.631 MEETING STIPEND 4,375 4,875 5,000 5,000 100% 5,000 225.225.225.06.632 PERSONNEL RECRUITMENT - FIRE 8,439 8,194 10,000 10,000 100% 25,000 225.225.225.06.633 INCIDENT SUPPORT 2,176 3,108 4,000 4,000 100% 5,000 225.225.225.06.635 FIRE PREVENTION - 1,809 2,500 2,500 100% 3,000 225.225.225.06.637 SHARED DISPATCH COSTS 205,000 205,000 205,000 205,000 100% 205,000 225.225.225.06.644 IT COST ALLOCATION 14,895 10,000 25,000 25,000 100% 25,170 225.225.225.06.645 SAFETY EQUIPMENT 25,089 7,627 38,000 38,000 100% 45,000 Total Services 632,964 472,095 556,901 556,901 100% 474,670 225.225.225.07 TAXES/INSURANCE/MISCELLANEOUS
225.225.225.07.701 PRINCIPAL-GF LOAN REPAYMENT - - 500,000 500,000 100% 500,000 225.225.225.07.705 INSURANCE CLAIMS - - 2,500 2,500 100% - 225.225.225.07.720 INSURANCE, PROPERTY 27,827 39,982 47,035 47,035 100% 52,488 225.225.225.07.724 INSURANCE, LIABILITY 134,261 174,415 217,246 217,246 100% 250,106 225.225.225.07.733 CAP-LEASE-ENTERPRISE PROG 658 731 500 500 100% - Total Taxes/Insurance/Misc 162,746 215,128 767,281 767,281 100% 802,594 225.225.225.08 CAPITAL EQUIP/PROJECTS
225.225.225.08.808 CAL OES FIRE TRUCK PURCHASE - - 40,000 40,000 100% - Total Capital Equip/Projects - - 40,000 40,000 100% -
225.225.225.09 TRANSFERS/CONTINGENCY/CONTRAS
225.225.225.09.905 COST ALLOCATION 884,000 884,000 884,000 884,000 100% 884,000 Total Transfers/Contingency/Contras 884,000 884,000 884,000 884,000 100% 884,000 225.225.225.14 ELECTRICITY
225.225.225.14.460 ELECTRICITY 89,814 92,165 85,000 108,800 128% 110,000 Total Electricity 89,814 92,165 85,000 108,800 128% 110,000 225.225.225.24 NATURAL GAS
225.225.225.24.460 NATURAL GAS/861 BARSTOW ROAD 10,983 9,536 10,000 7,600 76% 10,000 225.225.225.24.461 NATURAL GAS/2600 WEST MAIN STREET 3,907 2,838 3,500 2,900 83% 3,500 Total Natural Gas 14,890 12,374 13,500 10,500 78% 13,500 225.225.225.34 WATER
225.225.225.34.460 WATER 13,400 19,385 18,000 25,625 142% 25,000 Total Water 13,400 19,385 18,000 25,625 142% 25,000
Barstow Fire Protection District (BFPD) - 225
87 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
225.225.227 - BFPD GRANTS
225.225.227.08.813 FY19 HOMELAND SECURITY GRANT 12,152 - - - #DIV/0! - Total Capital Equip/Projects 12,152 - - - #DIV/0! -
225.225.229 - BFPD ADMINISTRATION
225.225.229.01 SALARIES
225.225.229.01.101 SALARIES, REGULAR 66,626 70,520 71,500 71,500 100% 71,500 225.225.229.01.103 OVERTIME 291 436 - - #DIV/0! -
225.225.229.01.109 INSURANCE OFFSET 11,500 12,000 12,000 12,000 100% 12,000 Total Salaries 78,417 82,956 83,500 83,500 100% 83,500
225.225.229.02 BENEFITS
225.225.229.02.201 BENEFITS - RETIREMENT 9,198 11,128 11,500 11,500 100% 11,500 225.225.229.02.202 BENEFITS - LIFE INSURANCE 268 254 300 300 100% 300 225.225.229.02.205 BENEFITS - WORKERS' COMP 2,216 2,568 4,097 4,097 100% 4,227 225.225.229.02.207 UNIFORM ALLOWANCE 756 756 800 800 100% 800 225.225.229.02.208 BENEFITS - MEDICARE 1,023 1,088 1,200 1,200 100% 1,200 225.225.229.02.214 BENEFITS- STATE DISABILITY INS 704 750 900 900 100% 1,000 225.225.229.02.216 VACATION / ANNUAL LV PAY OUT 134 912 - - #DIV/0! - Total Benefits 14,299 17,456 18,797 18,797 100% 19,027
Total Expenditures 6,346,762 5,711,691 7,003,579 7,263,318 104% 6,538,500 ENDING FUND BALANCE (3,668,042) (2,511,336) (2,812,615) (2,996,311) 1 (2,405,711) Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

Fire Chief 1.00 1.00 1.00 1.00
Office Assistant 1.00 1.00 1.00 1.00
Fire Captain 6.00 6.00 6.00 6.00
Fire Engineer 6.00 6.00 6.00 6.00
Firefighter/Paramedic 3.00 3.00 3.00 3.00
Firefighter/EMT 3.00 3.00 3.00 3.00
Total FTE's: 20.00 20.00 20.00 20.00
Barstow Fire Protection District (BFPD) - 227 / 229
88 TOTAL BUDGET - $4,000
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
BEGINNING FUND BALANCE (96,543) (100,613) (104,813) (104,813) 0.0% (105,338) 230.819.788.920 MISCELLANEOUS INCOME - - 4,000 4,000 4,000 Total Revenue - - 4,000 4,000 0.0% 4,000
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
230.230.230.06.628 AUDIT EXPENSE 4,070 4,200 4,330 4,200 97.0% 3,675 230.230.230.06.630 FEES/SERVICES - - 325 325 100.0% 325 Total Expenditures 4,070 4,200 4,655 4,525 97.2% 4,000
ENDING FUND BALANCE (100,613) (104,813) (105,468) (105,338) 99.9% (105,338) CITY OF BARSTOW FY 2025-2026
Odessa Water District
Established on July 5, 1993, pursuant to the legislation approved by the State in 1991, the District was founded 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 annually.

Odessa Water District - 230
89 TOTAL BUDGET - $325
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
BEGINNING FUND BALANCE (14,933) (15,308) (15,558) (15,558) (15,583) 232.819.788.900 FOUNDATION DONATIONS - - - - 0.0% -
Total Revenue - - - - 0.0% -
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
232.232.232.06.630 FEES/SERVICES 375 250 325 25 7.7% 325 Total Expenditures 375 250 325 25 7.7% 325
ENDING FUND BALANCE (15,308) (15,558) (15,883) (15,583) 98.1% (15,908) CITY OF BARSTOW FY 2025-2026
Barstow Harvey House Foundation
Established on January 16, 1992, the Foundations was formed to promote development of the historical Harvey House, to improve, renovate, and maintain the historic significance of the site. The City Council acts as the Foundation's governing board. The City is responsible for the Foundation's obligations and separate financial statements are not produced for the Foundation.

Barstow Harvey House Foundation - 232
90 TOTAL BUDGET - $325
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
BEGINNING FUND BALANCE 1,836 1,988 1,787 1,787 1,766
233.514.110.410 INVESTMENT EARNINGS 37 59 - - 0.0% -
233.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (10) 15 - 4 100.0% - 233.819.788.900 FOUNDATION DONATIONS 500 - - - 200.0% - Total Revenue 527 74 - 4 0.0% -
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
233.233.233.06.630 FEES/SERVICES 375 275 335 25 0.0% 325 Total Expenditures 375 275 335 25 7.5% 325
ENDING FUND BALANCE 1,988 1,787 1,452 1,766 121.6% 1,441 CITY OF BARSTOW FY 2025-2026
Barstow Community Services Foundation
Formed on October 7, 2013, as a non-profit public benefit corporation, the Foundation was formed to 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 serves as the Foundation's governing board. The City is responsible for the Foundation's obligations and separate financial statements are not produced.

Barstow Community Services Foundation - 233
91 TOTAL BUDGET - $0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 128,753 194,155 201,228 201,228 201,228 235.408.115.535 TRANSPORTATION TAX 63,641 - - - 0.0% -
235.514.110.410 INVESTMENT EARNINGS 2,931 5,655 - - 0.0% - 235.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (1,170) 1,418 - - 0.0% - Total Revenue 65,402 7,073 - - 0.0% -
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
235.235.235.09.400 TRANSFER TO CIP FUND - - - - 0.0% -
Total Expenditures - - - - 0.0% -
ENDING FUND BALANCE 194,155 201,228 201,228 201,228 100.0% 201,228 CITY OF BARSTOW FY 2025-2026
Local Transportation Fund (LTF)
The Local Transportation Fund (LTF) is a funding source established by the Transportation Development Act (TDA) of 1971 which provides funding to be allocated to transit and non-transit related purposes that comply with regional transportation plans, such as streets and roads, construction and maintenance. LTF is derived from a 1/4 cent of the general sales tax collected statewide which is returned by the State Board of Equalization to each County which allocates the LTF funds within the County based on population.

Local Transportation Fund - 235
92 TOTAL BUDGET - $2,667,027
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE - (1) (1) (1) 1
302.819.784.895 BOND PROCEEDS - - - - 0.0% -
302.900.820.100 TRANSFERS FROM GENERAL FUND 1,843,809 1,848,441 1,845,914 1,845,914 100.0% 1,848,252 302.900.820.102 TRANSFER FROM MEASURE Q 25,810 25,875 25,840 25,840 100.0% 25,872 302.900.820.103 TRANSFERS FROM MEASURE Q-FIRE 854,488 672,413 677,674 677,674 100.0% 677,678 302.900.820.605 TRANSFER FROM WWTP 93,114 93,348 93,220 93,220 100.0% 93,338 302.900.820.650 TRANSFER FROM SOLID WASTE 21,839 21,894 21,864 21,864 100.0% 21,892 Total Revenue 2,839,060 2,661,970 2,664,512 2,664,512 100.0% 2,667,031 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
302.302.302.06.635 BOND ADMN FEES 2,500 2,500 - - 0.0% - 302.302.302.06.636 DEBT ISSUANCE COSTS 2,850 2,850 - - 0.0% - 302.302.302.07.710 INTEREST EXPENSE-2021 LEASE REV BOND 262,883 221,478 201,022 201,022 100.0% 201,022 302.302.302.07.711 INTEREST EXPENSE-2022 PENSION OBLG BONDS 961,442 831,428 792,634 792,632 100.0% 750,149 302.302.302.07.715 PRINCIPAL EXP-2021 LEASE REVENUE BONDS 589,386 448,714 475,856 475,856 100.0% 475,856 302.302.302.07.716 PRINCIPAL EXP-2022 PENS OBLG BONDS 1,020,000 1,155,000 1,195,000 1,195,000 100.0% 1,240,000 Total Expenditures 2,839,061 2,661,970 2,664,512 2,664,510 100.0% 2,667,027 ENDING FUND BALANCE (1) (1) (1) 1 5
CITY OF BARSTOW FY 2025-2026
Debt Service
Debt Service Funds are generally used to accumulate financial resources that are restricted, committed, or assigned for future debt service payments. This fund was established to accumulate financial resources restricted for lease revenue and pension obligations bond payments and record the payments.

Debt Service - 302
93 94
Capital Projects
TOTAL BUDGET - $ 8,697,746
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26

BEGINNING FUND BALANCE - - - - -
400.900.820.100 TRANSFERS FROM GENERAL FUND - - 417,170 32,480 0.0% - 400.900.820.102 TRANSFERS FROM MEASURE Q - - - - 0.0% 890,000 400.900.820.202 TRANSFERS FROM COVID-19 - - - - 0.0% -
400.900.820.209 TRANSFERS FROM MEASURE I (LOCAL) 994,867 1,751,307 2,890,800 1,176,000 40.7% 1,745,000 400.900.820.211 TRANSFERS FROM SB-1 - - 1,219,788 3,000 0.2% 1,216,788 400.900.820.215 TRANSFERS FROM CDBG 3,860 658,270 901,279 162,000 18.0% 934,995 400.900.820.217 TRANSFERS FROM GRANTS - REIMBURSEABLE 519,080 1,118,237 9,612,195 4,736,904 49.3% 854,351 400.900.820.235 TRANSFERS FROM LTF - - - - 0.0% -
400.900.820.425 TRANSFERS FROM DEVELOPMENT IMPACT FEE - - 391,745 102,220 0.0% 250,201 400.900.820.605 TRANSFERS FROM WASTEWATER 2,404,176 235,151 425,110 - 0.0% 450,000 400.900.820.709 TRANSFERS FROM MEASURE I (REGIONAL) 17,880 143,869 1,607,320 490,108 30.5% 2,356,411 400.900.820.901 TRANSFERS FROM LOW/MOD - - - - 0.0% -
Total Revenue 3,939,863 3,906,835 17,465,407 6,702,712 38.4% 8,697,746 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
400.801.128.15.217 NORTH 1ST AV BRIDGE-MOJAVE RIVER 88.53% 14,728 24,393 11,351 18,000 158.6% - 400.801.128.15.709 NORTH 1ST AV BRIDGE-MOJAVE RIV 1,908 3,160 1,471 3,200 217.5% - 400.801.128.20.209 NORTH FIRST AVE BRIDGE MOJAVE RIVER-PRO - - 100,000 10,000 10.0% 90,000 400.801.129.16.217 NO FIRST AVE BRIDGE PS&E BNSF 88.53% 122,521 54,531 91,904 91,904 100.0% - 400.801.129.16.709 NORTH FIRST AVE BRIDGE PS&E BNSF 11.47 15,874 7,065 11,908 11,908 100.0% 50,000 400.801.129.17.217 NORTH FIRST AVE BRIDGE BNSF ROW 88.53% 757 1,031,518 6,521,590 4,600,000 70.5% - 400.801.129.17.709 1ST AVE BRIDGE OVER BNSF ROW-REGIONAL 98 133,644 844,941 475,000 56.2% 1,557,411 400.801.129.20.209 FIRST AVE BRIDGE BNSF-PROJ MGMT 289,437 96,808 50,000 50,000 100.0% - 400.801.129.23.209 N FIRST AVE BRIDGE-BNSF (CONSTRUCTION) 705,430 1,573,337 1,000,000 1,000,000 100.0% - 400.801.129.23.217 N FIRST AVE BRIDGE BNSF ROW CPUC - 100% 367,820 - 2,105,999 - 0.0% - 400.801.130.25.209 WEST SECT 7 DESIGN MGMT & INSP (PHASE 2) - - 75,000 75,000 100.0% - 400.801.131.20.211 SB1-PAVEMENT PRESERVATION 2020* - - 677,788 - 0.0% 677,788 400.801.131.20.425 PAVEMENT PRESERVATION 2020* - - 135,201 - 0.0% 135,201 400.801.131.25.209 PAVEMENT PRESERVATION 4 - DESIGN - - 30,000 30,000 100.0% - 400.801.132.20.211 SPEED SURVEY & DATA COLLECTION PRJ SB1 - - 42,000 - 0.0% 42,000 400.801.137.23.215 N. BARSTOW ADA INFRASTRUCTURE IMPRVMN - 515,270 27,245 - 0.0% - 400.801.139.23.209 PEDESTRIAN & BICYCLE CORRIDORS (ATP) - 1,470 496,000 3,000 0.6% 493,000 400.801.140.23.209 RIMROCK RD RECON - BARSTOW RD TO AVE H - 14,892 500,000 3,000 0.6% 597,000 400.801.140.23.709 RIMROCK RD RECON - BARSTOW RD TO AVE H - - 749,000 - 0.0% 749,000 400.801.141.24.209 LENWOOD RD - AGATE RD TO RR TRACKS - 64,800 64,800 - 0.0% - 400.801.142.24.215 ADA CURB, RAMPS, GUTTERS & INFRASTRUCT - - 222,739 - 0.0% - 400.802.217.21.425 STORM DRAIN/FLOOD CONTROL LENWOOD - - 40,000 - 0.0% 40,000 400.803.316.17.217 MAIN ST & BARSTOW RD TRAFFIC SIG-HSIP 1,907 1,029 708,119 15,000 2.1% 693,119 400.803.316.21.211 SB-1 MAIN ST & BARSTOW RD TRAFFIC SIGNAL - - 500,000 3,000 0.6% 497,000 400.803.316.21.425 MAIN ST & BARSTOW RD TRAFFIC SIGNAL-DIF - - 75,000 - 0.0% 75,000 400.803.317.18.217 RIMROCK/BARSTOW RD TRAFFIC SIGNAL-HSIP - 6,768 173,232 12,000 6.9% 161,232 400.803.317.23.209 RIMROCK RD/BARSTOW RD TRAFFIC SIGNAL-M - - 575,000 5,000 0.9% 565,000 400.803.319.20.605 WW AEROBIC DIGESTER PROJ 1,850,530 235,151 - - #DIV/0! - 400.803.320.23.605 EQUIPMENT REFURBISHMENT 130,054 - - - 0.0% - 400.803.321.23.605 IRRIGATION STATION / POND PUMPING 423,592 - - - 0.0% 450,000 400.803.322.25.605 WEST IRRIGATION PROJECT - - 425,110 - 0.0% - 400.804.400.22.217 DANA PARK PLAYGROUND REPLACEMENT 11,347 (1) - - #DIV/0! - 400.804.417.20.215 CDBG-LILLIAN PARK ADA RESTROOMS 3,860 - - - 0.0% - 400.804.417.24.100 FOGLESONG PARK BALL FIELD LIGHTS - - 384,690 - 0.0% - 400.804.417.24.102 FOGLESONG PARK BALL FIELD LIGHTS - - 108,192 - 0.0% - 400.806.600.24.100 PD/CITY HALL EMERGENCY GENERATOR REPLA - - 32,481 32,480 0.0% - 400.806.600.24.425 PD/CITY HALL EMERGENCY GENERATOR REPLA - - 108,272 102,220 0.0% - Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
400.806.618.22.215 CDBG-MOJAVE RIVER VALLEY MUSEUM ROOF - 143,000 - - #DIV/0! - 400.806.622.25.215 CDBGCV-CORA HARPER HVAC REPLACEMENT - - - - #DIV/0! 316,344 400.806.621.25.215 CDBG-CORA HARPER HVAC REPLACEMENT - - 576,829 162,000 0.0% 414,829 CITY OF BARSTOW FY 2025-2026
The Capital Projects Fund is used to track the expenditures of capital improvement construction or new construction projects. The fund encompasses all funding sources and is used to monitor construction-related projects.

Capital Projects - 400
CAPITAL PROJECTS (Continued)
Capital Projects - 400
95 400.806.621.25.102 CORA HARPER HVAC REPLACEMENT - - - - 0.0% 890,000 400.804.418.26.215 LILIAN PARK PARKING,PATHS & SHADE IMPMNT - - - - 0.0% 203,822 Total Expenditures 3,939,863 3,906,835 17,465,862 6,702,712 38.4% 8,697,746 ENDING FUND BALANCE - - (455) - 38.4% -
96 Development Fund
TOTAL BUDGET -$ 250,201
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 834,430 908,286 966,600 966,600 885,863 425.415.115.600 LENWOOD-FLOOD CONTROL DEV FEE 8,138 2,152 - 300 0.0% 300 425.415.115.601 LENWOOD-TRAFFIC SIGNAL DEV FEE 2,347 621 - 3,500 0.0% 3,000 425.415.115.602 LENWOOD-MEDIAN DEVELOPMENT FEE 1,304 345 - 1,250 0.0% 1,200 425.415.115.603 LENWOOD-WATER DEV FEES 13,837 3,659 - 425 0.0% 450 425.514.110.410 INVESTMENT EARNINGS 15,378 26,884 - - 0.0% - 425.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (4,291) 6,573 - 1,945 0.0% 1,000 425.515.115.600 LAW ENFORCEMENT IMPACT DEV FEE 733 356 - 272 0.0% 350 425.515.115.601 STREET SIGNAL BRIDGES DEV IMPACT FEE 21,184 6,913 - 3,260 0.0% 3,300 425.515.115.602 STORM DRAIN DEV IMPACT FEE 3,101 1,558 - 1,223 0.0% 1,750 425.515.115.603 GENERAL FACILITIES DEV IMPACT FEE 1,099 533 - 408 0.0% 750 425.515.115.604 PUBLIC MEETING DEV IMPACT FEE 1,698 1,358 1,400 1,400 0.0% 1,500 425.515.115.605 PARKS/OPEN SPACE DEV IMPACT FEE 7,639 6,111 6,200 6,200 0.0% 6,500 425.515.115.606 AQUATIC FACILITIES DEV IMPACT FEE 1,188 951 1,000 1,000 0.0% 1,100 425.515.115.607 DEVELOPMENT FEE - FIRE DEPT 500 300 300 300 0.0% 500 Total Revenue 73,856 58,314 8,900 21,483 0.0% 21,700
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
425.425.425.09.400 TRANSFER TO CIP FUND - - 283,473 102,220 0.0% 250,201 Total Expenditures - - 283,473 102,220 0.0% 250,201
ENDING FUND BALANCE 908,286 966,600 692,027 885,863 128.0% 657,362 CITY OF BARSTOW FY 2025-2026
The Development Fund is used to account for revenue collected through Development Impact Fees (DIF). These funds are collected during the building permit process and funds can only be used in the areas in which they are collected. The fund also tracks DIF-related expenditures.

Development Fund - 425
97 98
Public Improvement District (PID) 91-1
TOTAL BUDGET - $ 0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 96,335 97,611 101,166 101,166 101,369 516.514.110.410 INVESTMENT EARNINGS 1,703 2,843 - - 0.0% - 516.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (427) 712 - 203 0.0% - Total Revenue 1,276 3,555 - 203 0.0% -
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
- - - - 0.0% -
Total Expenditures - - - - 0.0% -
ENDING FUND BALANCE 97,611 101,166 101,166 101,369 100.2% 101,369 CITY OF BARSTOW FY 2025-2026
Public Improvement District (PID) 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.

Public Improvement District (PID) 91-1 - 516
99 Landscape District & Light Maintenance District
TOTAL BUDGET - $15,900
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
BEGINNING FUND BALANCE 86,365 96,885 117,323 117,323 130,680 530.514.110.410 INVESTMENT EARNINGS 1,646 3,037 - - 0.0% - 530.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (578) 785 - 237 0.0% - 530.915.115.935 LANDSCAPE ASSESSMENT INCOME 19,555 19,519 18,000 18,000 100.0% 19,000 530.915.115.940 LIGHTING ASSESSMENT INCOME 2,593 2,573 2,000 2,000 100.0% 2,500 Total Revenue 23,217 25,914 20,000 20,237 101.2% 21,500 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
530.530.530.05.525 TECHNICAL SUPPLIES 440 - - - #DIV/0! - 530.530.530.06.612 REPAIRS/MAINTENANCE - - 4,000 - 0.0% - 530.530.530.06.630 FEES/SERVICES 6,670 - - - #DIV/0! -
530.530.530.09.905 COST ALLOCATION - - 1,900 - 0.0% -
530.530.530.14.433 ELECTRICITY-SILVERADO DEVELOPMENT 131 104 2,000 180 9.0% 2,000 530.530.530.34.478 WATER-SILVERADO / TRINITY 3,825 4,172 5,000 5,400 108.0% 5,500 530.530.530.34.481 WATER-SILVERADO-LOVATO & NELSON 1,631 1,201 3,000 1,300 43.3% 3,000 Total Expenditures 12,696 5,477 15,900 6,880 43.3% 10,500 ENDING FUND BALANCE 96,885 117,323 121,423 130,680 141,680 CITY OF BARSTOW FY 2025-2026
The Landscape District & Light Maintenance District Fund account for the receipt of tax roll assessments and disposition of the assessments under the terms of the agreement. Agreements relate to developments, whether residential or commercial, where landscape and/or lighting is maintained by the City as a result of the development.

Landscape District & Light Maintenance District - 530
100
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
BEGINNING FUND BALANCE 13,288,503 13,057,146 13,951,754 13,951,754 16,478,517 605.514.110.410 INVESTMENT EARNINGS 20,827 27,984 - - #DIV/0! - 605.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 1,513 5,506 - 3,341 #DIV/0! - 605.709.135.801 SEWER SERVICE FEE 131,407 60,500 35,000 35,000 100% 15,350 605.709.135.802 MUNIS - SEWER SERVICE FEE 4,921,090 5,187,272 4,840,000 5,192,025 107% 5,150,000 605.709.135.804 MISCELLANEOUS SERVICES - - 2,500 2,500 100% - 605.709.135.805 SUPP ENVIROMENTAL & DISCHARGE FEES 170,556 130,792 110,000 110,000 100% 98,750 605.709.140.802 SEWER FEE PENALTY/INTEREST - 19,632 7,000 7,000 100% 10,000 605.709.140.803 MUNIS - SEWER PENALTY & INTEREST 123,526 119,954 106,000 106,000 100% 107,550 605.709.140.804 MUNIS - RETURN CHECK SERVICE CHARGE 400 275 100 200 200% 200 605.709.140.818 LIENS-SEWER PENALTY & INTEREST 52,566 86,061 32,150 32,150 100% 35,250 605.710.120.619 SEWER CONNECTIONS 70,560 7,500 13,500 13,500 100% 13,500 605.805.785.910 LIEN/RELEASE/CO/PROP CHG FEES 7,951 7,537 7,000 7,000 100% 7,250 605.819.784.910 SALES PROPERTY/EQUIPMENT - - - - #DIV/0! - 605.819.788.920 MISCELLANEOUS INCOME 33,219 2,279 2,000 2,000 100% 2,500 605.819.788.923 CREDIT CARD CONVENIENCE FEES 253 - 200 200 100% 1,000 605.819.788.927 ANNUAL DISCHARGE PERMITS 200 - 100 100 100% 250 605.819.788.928 DISCHARGE PERMIT FINES 9,850 4,100 6,000 6,650 111% 6,650 605.819.788.930 IGSA-ENVIRONMENTAL SAMPLING 3,843 4,249 5,000 5,000 100% 4,500 605.819.788.931 IGSA-PROPANE 12,321 10,961 9,000 9,000 100% 9,000 605.819.788.932 IGSA-UNIFORMS 5,501 5,598 5,000 6,350 127% 6,000 605.900.820.302 TRANSFER FROM DEBT SERVICE - - - - #DIV/0! - 605.999.900.901 GAIN/LOSS ON SALE OF ASSETS - - - - #DIV/0! - Total Revenue 5,565,584 5,680,199 5,180,550 5,538,016 107% 5,467,750 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
605.601 - WWTP OPERATIONS
605.605.601.01 SALARIES
605.605.601.01.101 SALARIES, REGULAR 896,552 907,283 996,600 996,600 100% 964,800 605.605.601.01.103 OVERTIME 15,076 14,834 23,000 23,000 100% 23,575 605.605.601.01.108 SALARIES CASUAL - - - - #DIV/0! -
605.605.601.01.109 INSURANCE OFFSET 131,986 127,432 141,500 141,500 100% 141,800 605.605.601.01.110 OVERTIME-SPECIAL EVENT 1,027 - 900 900 100% - 605.605.601.01.111 STANDBY BASIC 14,639 14,669 17,600 17,600 100% 18,040 605.605.601.01.119 OT - STATE OF EMERGENCY COVID 19 - - - - #DIV/0! - Total Salaries 1,059,280 1,064,218 1,179,600 1,179,600 100% 1,148,215 605.605.601.02 BENEFITS .
605.605.601.02.201 BENEFITS - RETIREMENT 84,683 87,766 92,800 92,800 100% 85,500 605.605.601.02.202 BENEFITS - LIFE INSURANCE 3,442 3,224 3,400 3,400 100% 3,400 605.605.601.02.205 BENEFITS - WORKERS' COMP 27,502 42,475 67,786 67,786 100% 69,936 605.605.601.02.206 BENEFITS - DEFERRED COMP 2,509 2,166 2,000 2,000 100% 1,900 605.605.601.02.208 BENEFITS - MEDICARE 16,251 16,029 18,200 18,200 100% 17,600 605.605.601.02.210 BENEFITS - WORKERS COMP CLAIMS - 9,012 - - #DIV/0! - 605.605.601.02.211 BENEFITS-PARS - - - - #DIV/0! -
605.605.601.02.213 BILINGUAL SERVICES 330 1,101 1,200 1,200 100% - 605.605.601.02.214 BENEFITS- STATE DISABILITY INS 9,249 9,334 11,600 11,600 100% 12,200 605.605.601.02.215 SICK LEAVE PAY OUT - - - - #DIV/0! - 605.605.601.02.216 VACATION / ANNUAL LV PAY OUT 15,964 45,581 20,000 - 0% - 605.605.601.02.220 RETIREE HEALTH - PEMCHA 4,955 4,619 4,500 3,900 87% 4,500 605.605.601.02.222 RETIREE HEALTH COMPENSATION 8,361 8,836 9,000 8,400 93% 10,000 605.605.601.02.225 GASB 68-PENSION EXPENSE 863,175 (337,774) - - #DIV/0! - 605.605.601.02.227 PENSION UNFUNDED LIABILITY 61,619 - 29,116 29,116 100% 39,597 Total Benefits 1,098,039 (107,633) 259,602 238,402 92% 244,633 Wastewater Reclamation - 601
CITY OF BARSTOW FY 2025-2026
Wastewater Reclamation (WWTP)
TOTAL BUDGET - $
The Wastewater Reclamation Fund accounts for the operation of the wastewater system, which is a self-supporting activity which renders services on a user charge basis to residents and businesses located in the City. The wastewater system and plant are operated by the City and its employees. All revenue generated are used to offset the cost of running the wastewater facility and sewer infrastructure. 101
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
605.605.601.03 EMPLOYEE DEVELOPMENT
605.605.601.03.301 TRAVEL/TRAINING EXPENSES 31,429 26,862 25,700 17,000 66% 26,300 605.605.601.03.305 DUES/SUBS/MEMBERSHIPS 7,478 6,711 7,690 4,700 61% 7,413 Total Employee Development 38,907 33,573 33,390 21,700 65% 33,713 605.605.601.04 COMMUNICATIONS
605.605.601.04.401 COMMUNICATIONS 7,896 5,671 5,500 5,450 99% 5,500 Total Communications 7,896 5,671 5,500 5,450 99% 5,500
605.605.601.05 SUPPLIES
605.605.601.05.501 OFFICE SUPPLIES 3,972 3,505 3,800 - 0% - 605.605.601.05.502 COVID-19 SUPPLIES - - - - #DIV/0! -
605.605.601.05.510 POSTAGE 8,933 11,583 10,000 - 0% -
605.605.601.05.520 ADS/PUBLICATIONS 1,391 - - - #DIV/0! - 605.605.601.05.525 TECHNICAL SUPPLIES 92,231 64,490 136,000 130,000 96% 142,000 605.605.601.05.526 COLLECTION-TECHNICAL SUPPLIES 10,714 24,638 60,000 50,000 83% 60,000 Total Supplies 117,241 104,216 209,800 180,000 86% 202,000 605.605.601.06 SERVICES
605.605.601.06.601 VEHICLE FUEL COST 13,579 10,249 15,000 - 0% - 605.605.601.06.608 VEHICLE MAINTENANCE COST 33,093 31,513 30,000 - 0% - 605.605.601.06.612 REPAIRS/MAINTENANCE 187,558 163,541 260,000 260,000 100% 220,000 605.605.601.06.613 COLLECTIONS-REPAIRS/MAINTENANCE 41,805 14,291 100,000 84,000 84% 105,000 605.605.601.06.620 RENTALS/LEASES 3,224 10,555 19,000 18,000 95% 13,000 605.605.601.06.626 PROF SERV. LEGAL 248 - 2,000 - 0% -
605.605.601.06.628 AUDIT EXPENSE 10,604 10,445 11,150 - 0% - 605.605.601.06.629 FEES/SERVICES (COLLECTIONS) 104,430 199,823 207,478 90,000 43% 216,000 605.605.601.06.630 FEES/SERVICES 479,656 344,806 498,398 475,000 95% 485,200 605.605.601.06.631 MERCHANT FEES 47,521 78,965 90,000 - 0% - 605.605.601.06.633 COVID-19 FEES/SERVICES - - - - #DIV/0! - 605.605.601.06.636 BURRTEC BILLING EXPENSES - - - - #DIV/0! - 605.605.601.06.644 IT COST ALLOCATION 190,202 205,539 233,800 - 0% 345,720 605.605.601.06.645 SAFETY EQUIPMENT 11,003 12,887 14,000 14,000 100% 14,000 605.605.601.06.650 MCLB SAMPLING CONTRACT - - - - #DIV/0! - Total Services 1,122,922 1,082,612 1,480,826 941,000 64% 1,398,920 605.605.601.07 TAXES/INSURANCE/MISCELLANEOUS
605.605.601.07.705 BAD DEBT EXPENSE (6,744) 34,954 10,000 - 0% - 605.605.601.07.711 INTEREST EXPENSE - - - - #DIV/0! -
605.605.601.07.712 GASB 87 - INTEREST EXPENSE 478 1,222 - - #DIV/0! - 605.605.601.07.716 ENERGY-SIEMENS INTEREST - - - - #DIV/0! - 605.605.601.07.717 ENERGY-SIEMENS PRINCIPAL - - - - #DIV/0! - 605.605.601.07.718 INTEREST-GF II LOAN $4 MILLION - - - - #DIV/0! - 605.605.601.07.720 INSURANCE, PROPERTY 37,909 54,466 64,074 - 0% 71,502 605.605.601.07.724 INSURANCE, LIABILITY 60,052 72,739 103,854 - 0% 135,209 605.605.601.07.731 GASB 87 - CAP-LEASE-ENTERPRISE PROG WW (16,704) (18,232) - - #DIV/0! - 605.605.601.07.733 CAP-LEASE-ENTERPRISE PROG WWTP 6,653 35,375 30,000 46,200 154% 34,600 605.605.601.07.735 DEPRECIATION 912,468 1,021,667 - - #DIV/0! - 605.605.601.07.736 GASB 87 - AMORTIZATION EXPENSE 16,078 17,655 - - #DIV/0! - 605.605.601.07.737 FRANCHISE CITY OF BARSTOW - - - - #DIV/0! - 605.605.601.07.738 FRANCHISE-MUNIS-CITY OF BARSTOW 196,844 207,491 200,000 - 0% 200,000 605.605.601.07.743 CUSTOMER REFUNDS 72 636 1,000 - 0% - Total Taxes/Insurance/Misc 1,207,106 1,427,973 408,928 46,200 11% 441,311 605.605.601.08 CAPITAL EQUIP/PROJECTS
605.605.601.08.803 COMPUTER HARDWARE/SOFTWARE - - - - #DIV/0! - 605.605.601.08.809 VACTOR SEWER CLEANER - - - - #DIV/0! - 605.605.601.08.836 COMPUTER SERVER AND NETWORK - - - - #DIV/0! - 605.605.601.08.837 EQUIPMENT - 13,972 3,600 - 0% 3,600
605.605.601.08.867 TYLER ERP - - 8,000 - 0% 8,000
605.605.601.08.868 CCTV VAN - - 414,000 - 0% -
605.605.601.08.899 DR SERVER - - - - #DIV/0! -
Total Capital Equip/Projects - 13,972 425,600 - 0% 11,600 605.605.601.09 TRANSFERS/CONTINGENCY/CONTRAS
605.605.601.09.302 TRANSFERS TO DEBT SERVICE 93,114 93,348 93,220 93,220 100% 93,338 605.605.601.09.400 TRANSFER TO CIP FUND 2,404,176 235,151 425,110 - 0% 450,000 605.605.601.09.904 CAPITAL PROJ ASSET OFFSET (2,404,176) (224,050) - - #DIV/0! - 605.605.601.09.905 COST ALLOCATION 770,000 770,000 770,000 - 0% 770,000 Total Transfers/Contingency/Contras 863,114 874,449 1,288,330 93,220 7% 1,313,338 Wastewater Reclamation - 601
102
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
605.605.601.14 ELECTRICITY
605.605.601.14.418 ELECTRICITY POND 3/4 - - - - #DIV/0! - 605.605.601.14.419 ELECTRICITY-MONTHLY 271,421 272,821 265,000 265,000 100% 265,000 605.605.601.14.420 ELECTRICITY POND 3 - - - - #DIV/0! - Total Electricity 271,421 272,821 265,000 265,000 100% 265,000 605.605.601.24 NATURAL GAS
605.605.601.24.440 GAS-2200 RIVERSIDE DR-PLANT 1,047 2,413 2,000 2,000 100% 2,000 Total Natural Gas 1,047 2,413 2,000 2,000 100% 2,000
605.605.601.34 WATER
605.605.601.34.463 WATER TRUCK FILL 4,117 4,755 5,000 5,150 103% 5,000 605.605.601.34.468 WATER 5,851 6,550 6,000 7,750 129% 7,500 Total Water 9,968 11,305 11,000 12,900 117% 12,500
605.602 - WW SOAPMINE RD. OPERATIONS
605.605.602.06 SERVICES
605.605.602.06.631 GROUNDWATER SAMPLING - - 12,000 6,781 57% 12,000 605.605.602.06.632 REMEDIATION PROJECT EXPENSES - - 25,000 5,000 20% 25,000 605.605.602.06.648 WATER-SOAPMINE RD AREA - - 14,000 14,000 100% 14,000 Total Services - - 51,000 25,781 51% 51,000
Total Expenditures 5,796,941 4,785,591 5,620,576 3,011,253 54% 5,129,730 ENDING FUND BALANCE 13,057,146 13,951,754 13,511,728 16,478,517 122.0% 16,816,537 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

General Manager Environmental Services 0.67 0.00 0.00 0.00 Wastewater Treatment Plant Superintendent 1.00 1.00 1.00 1.00 Lead Treatment Plant Operator 1.00 1.00 1.00 1.00
Senior Wastewater Treatment Plant Operator 1.00 1.00 1.00 1.00 Wastewater Treatment Plant Operator 2.00 2.00 2.00 1.00 Wastewater Treatment Plant Operator in Training 4.00 4.00 4.00 5.00 Mechanic - Wastewater 2.00 2.00 2.00 2.00
Assistant City Manager 0.25 0.25 0.00 0.00
Information Technology Coordinator 0.40 0.40 0.40 0.40
Finance Director 0.10 0.10 0.10 0.10
Administrative Services Manager 0.10 0.10 0.00 0.00
Administrative Analyst 0.33 0.00 0.00 0.00
Accounting Technician 1.00 1.00 1.00 1.00
Total FTE's: 13.85 12.85 12.50 12.50
Wastewater Reclamation - 601
103
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Received 2025-26
BEGINNING FUND BALANCE 835,296 1,259,266 2,016,901 2,016,901 2,587,963 650.514.110.410 INVESTMENT EARNINGS 14,652 44,569 - - 0.0% - 650.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (8,378) 8,272 - - 0.0% - 650.708.150.803 HAULER REVENUE - 568,508 336,000 390,000 0.0% 400,000 650.708.150.804 LANDFILL FEES 323,811 359,389 310,000 230,000 74.2% 245,000 650.708.150.805 AB939 REVENUE 62,426 64,956 54,000 43,000 79.6% 44,000 650.708.150.807 FRANCHISE FEE REVENUE 52,936 56,676 48,000 40,000 83.3% 42,000 650.708.150.808 ADMINISTRATION FEE REVENUE 26,418 28,355 18,000 18,000 100.0% 18,000 650.708.150.809 TRASH PENALTY & INTEREST 1,290 18,013 7,500 7,000 93.3% 7,500 650.708.150.810 MUNIS - HAULER FEE 3,427,739 3,849,730 3,400,000 3,550,000 104.4% 3,500,000 650.708.150.811 MUNIS - LANDFILL FEES 989,291 981,304 985,000 985,000 100.0% 985,000 650.708.150.812 MUNIS - AB939 REVENUE 381,360 379,466 380,000 385,000 101.3% 385,000 650.708.150.813 MUNIS - FRANCHISE FEE REVENUE (1,210) (57) - - 0.0% - 650.708.150.814 MUNIS - ADMIN FEE REVENUE (604) (28) - - 0.0% - 650.708.150.815 MUNIS - TRASH PENALTY & INTEREST 124,949 123,024 116,000 122,000 105.2% 128,000 650.708.150.816 MUNIS - RETURN CHECK SERVICE CHARGE 400 275 100 200 200.0% 100 650.708.150.817 MUNIS - HAULER FEE / ORGANICS PROCESSING 225,417 303,246 217,000 180,000 82.9% 185,000 650.708.150.818 LIENS-TRASH DISPOSAL PENALTY & INTEREST 52,147 83,610 33,500 33,500 100.0% 33,500 650.708.150.819 MUNIS-COMMERCIAL FRANCHISE & ADMIN FEE 517,812 577,581 500,000 500,000 100.0% 500,000 650.805.785.910 LIEN/RELEASE/CO/PROP CHG FEES 7,921 7,691 1,200 1,900 158.3% 2,000 650.810.795.945 ENVIRONMENTAL MITGATION FUNDS 60,957 43,850 35,000 35,000 100.0% 35,000 650.819.778.638 WDA AMEND SAN BERNARDINO 48,028 46,545 35,000 35,000 100.0% 35,000 650.819.778.639 CWMP BOND REVENUE 8,875 27,185 48,500 48,500 100.0% 48,500 650.819.788.920 MISCELLANEOUS INCOME 11,633 4,843 500 900 180.0% 1,000 650.819.788.923 CREDIT CARD CONVENIENCE FEES 233 - 100 50 50.0% 100 650.900.820.302 TRANSFER FROM DEBT SERVICE - - - - 0.0% - Total Revenue 6,328,103 7,577,003 6,525,400 6,605,050 101.2% 6,594,700 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
650.650.650.01 SALARIES
650.650.650.01.101 SALARIES, REGULAR 226,281 232,575 287,800 287,800 100.0% 239,500 650.650.650.01.103 OVERTIME 2,561 3,559 4,000 4,000 100.0% 4,000 650.650.650.01.108 SALARIES CASUAL - - #DIV/0! -
650.650.650.01.109 INSURANCE OFFSET 21,954 23,343 28,100 28,100 100.0% 31,400 650.650.650.01.111 STANDBY BASIC 1,156 1,055 1,500 1,500 100.0% 1,500 650.650.650.01.119 OT - STATE OF EMERGENCY COVID 19 - #DIV/0! - Total Salaries 251,951 260,532 321,400 321,400 1 276,400 650.650.650.02 BENEFITS
650.650.650.02.201 BENEFITS - RETIREMENT 23,965 30,149 38,400 38,400 100.0% 20,700 650.650.650.02.202 BENEFITS - LIFE INSURANCE 697 695 900 900 100.0% 800 650.650.650.02.205 BENEFITS - WORKERS' COMP 3,083 8,539 13,628 13,628 100.0% 14,060 650.650.650.02.206 BENEFITS - DEFERRED COMP 1,246 1,462 2,000 2,000 100.0% 1,600 650.650.650.02.208 BENEFITS - MEDICARE 5,585 6,199 7,300 7,300 100.0% 6,000 650.650.650.02.213 BILINGUAL SERVICES 330 1,101 1,200 1,200 100.0% - 650.650.650.02.214 BENEFITS- STATE DISABILITY INS 2,166 2,362 3,300 3,300 100.0% 3,000 650.650.650.02.215 SICK LEAVE PAY OUT - - #DIV/0! -
650.650.650.02.216 LEAVE PAYOUTS 4,204 6,466 4,000 - 0.0% - 650.650.650.02.220 RETIREE HEALTH - PEMCHA 1,084 1,104 4,500 3,800 84.4% 4,500 650.650.650.02.222 RETIREE HEALTH COMPENSATION 6,304 5,361 6,500 6,800 104.6% 8,000 650.650.650.02.225 GASB 68-PENSION EXPENSE 227,831 (46,720) - - #DIV/0! - 650.650.650.02.227 PENSION UNFUNDED LIABILITY 14,655 - 29,184 29,184 100.0% 7,061 Total Benefits 291,149 16,718 110,912 106,512 1 65,721
650.650.650.03 EMPLOYEE DEVELOPMENT
Solid Waste Disposal - 650
CITY OF BARSTOW FY 2025-2026
Solid Waste Disposal Fund
TOTAL BUDGET - $
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 City. The components collected within the fee structure for solid waste include the hauler fee, AB939, landfill fee, administration, franchise fee, and organics processing. 104
650.650.650.03.301 TRAVEL / TRAINING EXPENSES 2,314 900 3,900 2,270 58.2% 2,200 Total Employee Development 2,314 900 3,900 2,270 1 2,200 650.650.650.04 COMMUNICATIONS
650.650.650.04.401 COMMUNICATIONS 1,136 1,131 1,000 1,225 122.5% 1,225 Total Communications 1,136 1,131 1,000 1,225 1 1,225
650.650.650.05 SUPPLIES
650.650.650.05.501 OFFICE/PRINTING/MISC SUPPLIES 534 714 1,500 1,406 93.7% 1,700 650.650.650.05.510 POSTAGE 8,933 11,583 10,000 7,422 74.2% 10,000 650.650.650.05.520 ADS/PUBLICATIONS 582 - - - #DIV/0! - 650.650.650.05.525 TECHNICAL SUPPLIES - - #DIV/0! -
Total Supplies 10,049 12,297 11,500 8,828 1 11,700
650.650.650.06 SERVICES
650.650.650.06.602 LIEN AMEND & RELEASE EXPENSES 140 654 5,000 1,498 30.0% 5,000 650.650.650.06.626 PROF LEGAL SERVICES - - 5,000 - 0.0% - 650.650.650.06.628 AUDIT EXPENSE 10,604 10,445 11,150 - 0.0% - 650.650.650.06.630 FEES/SERVICES 20,444 6,519 24,465 5,391 22.0% 10,730 650.650.650.06.631 MERCHANT FEES 46,963 78,734 95,000 - 0.0% - 650.650.650.06.632 ORGANICS COMPOSTING 82,064 116,160 105,000 12,000 11.4% 125,000 650.650.650.06.633 CO LANDFILL DISPOSAL 891,684 943,327 1,000,000 1,000,000 100.0% 1,000,000 650.650.650.06.634 AB 939 64,192 58,066 85,000 75,000 88.2% 90,000 650.650.650.06.635 4TH OF JULY CHARGES-AB939 - - #DIV/0! - 650.650.650.06.636 BURRTEC BILLING EXPENSES 1,523 1,540 - - #DIV/0! - 650.650.650.06.637 BURRTEC CONTRACT 3,427,739 4,416,426 4,100,000 4,113,000 100.3% 4,120,000 650.650.650.06.638 SUBSIDY HAULER 1,512 1,451 3,000 - 0.0% - 650.650.650.06.641 COMMUNITY OUTREACH / PUBLIC INFORMATION 4,778 4,788 5,000 4,800 96.0% 6,000 650.650.650.06.644 IT COST ALLOCATION 29,141 35,636 41,000 - 0.0% 41,700 Total Services 4,580,784 5,673,745 5,479,615 5,211,689 1 5,398,430 650.650.650.07 TAXES/INSURANCE/MISCELLANEOUS
650.650.650.07.705 BAD DEBT EXP & LOSS CLAIMS (5,889) 30,997 500 - 0.0% - 650.650.650.07.710 INTEREST EXPENSE - - #DIV/0! -
650.650.650.07.712 GASB 87 - INTEREST EXPENSE 44 218 - - #DIV/0! - 650.650.650.07.720 INSURANCE, PROPERTY - - #DIV/0! -
650.650.650.07.724 INSURANCE, LIABILITY 11,713 15,352 24,212 - 0.0% 25,507 650.650.650.07.731 GASB 87 - CAP-LEASE-ENTERPRISE PROG (653) (2,165) - - #DIV/0! - 650.650.650.07.733 CAP LEASE-ENTERPRISE PROG - 2,107 2,500 2,200 88.0% 2,200 650.650.650.07.735 DEPRECIATION 22,189 22,189 - - #DIV/0! - 650.650.650.07.736 GASB 87 - AMORTIZATION EXPENSE 572 2,076 - - #DIV/0! - 650.650.650.07.737 FRANCHISE CITY OF BARSTOW 52,936 55,164 15,000 35,000 233.3% 40,000 650.650.650.07.738 FRANCHISE-MUNIS-CITY OF BARSTOW 343,998 384,997 385,000 323,000 83.9% 380,000 650.650.650.07.743 CUSTOMER REFUNDS - 1,216 2,500 - 0.0% 2,500 Total Taxes/Insurance/Misc 424,910 512,152 429,712 360,200 1 450,207 650.650.650.08 CAPITAL EQUIP/PROJECTS
650.650.650.08.867 TYLER ERP - - 8,000 - 0.0% 8,000
Total Capital Equip/Projects - - 8,000 - - 8,000
650.650.650.09 TRANSFERS/CONTINGENCY/CONTRAS
650.650.650.09.302 TRANSFERS TO DEBT SERVICE 21,839 21,894 21,864 21,864 100.0% 21,892 650.650.650.09.905 COST ALLOCATION 320,000 320,000 320,000 - 0.0% 320,000 Total Transfers/Contingency/Contras 341,839 341,894 341,864 21,864 0 341,892 Total Expenditures 5,904,133 6,819,369 6,707,903 6,033,988 1 6,555,775 ENDING FUND BALANCE 1,259,266 2,016,901 1,834,398 2,587,963 1 2,626,888 Actual Actual Actual Proposed
Personnel Schedule 2022-23 2023-24 2024-25 2025-26
Full Time:

General Manager Environmental Services 0.33 0.00 0.00 0.00 Assistant City Manager 0.25 0.25 0.25 0.00
Information Technology Coordinator 0.20 0.20 0.20 0.20
Finance Director 0.10 0.10 0.10 0.10
Administrative Services Manager 0.10 0.10 0.10 0.00
Administrative Analyst 0.67 1.00 1.00 1.00
Accounting Technician 1.00 1.00 1.00 1.00
Total FTE's: 2.65 2.65 2.65 2.30
105
106
Redevelopment Agency (RDA) Dissolution Trust
TOTAL BUDGET - $0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 2,326,327 2,310,557 2,315,039 2,315,039 2,319,339 801.514.110.410 INVESTMENT EARNINGS 2,167 1,184 - 1,000 0.0% 1,000 801.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 4,082 241 - 250 0.0% 250 801.819.788.920 MISCELLANEOUS INCOME 1,013 - - - 0.0% - 801.819.788.921 ROPS PAYMENTS 18,255 - - - 0.0% -
801.819.788.931 GOLDEN STATE WATER REVENUE 3,057 3,057 3,057 3,050 0.0% 3,050 Total Revenue 28,574 4,482 3,057 4,300 140.7% 4,300
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
801.800.800.06.635 BOND ADMN FEES & OTHER CHGS 1,450 - - - 0.0% - 801.800.800.07.710 INTEREST EXPENSE 6,385 - - - 0.0% -
801.800.800.09.999 TRANSFERS TO OTHER FUNDS 36,510 - - - 0.0% - Total Expenditures 44,345 - - - 0.0% -
ENDING FUND BALANCE 2,310,557 2,315,039 2,318,096 2,319,339 100.1% 2,323,639 CITY OF BARSTOW FY 2025-2026
The Redevelopment Agency (RDA) Dissolution Trust is an agency fund specific for managing the dissolution of the former RDA. On January 17, 2012, the City Council elected to become the successor agency to the RDA. The successor agency will continue until the obligations of the former RDA have been met, which will be in FY 2022-2023. Once all obligations are met, the successor agency will be dissolved.

Redevelopment Agency (RDA) Dissolution Trust - 801
107
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (142) (220) (45) (45) -
805.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (78) 175 - 45 #DIV/0! 45 Total Revenue (78) 175 - 45 #DIV/0! 45
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
Total Expenditures - - - - 0.0% -
ENDING FUND BALANCE (220) (45) (45) - 0.0% 45
Trust & Agency - 805
CITY OF BARSTOW FY 2025-2026
Trust & Agency
TOTAL BUDGET - $
108
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE (8) (15) (3) (3) 2
806.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (7) 12 - 5 #DIV/0! 5 Total Revenue (7) 12 - 5 #DIV/0! 5
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
Total Expenditures - - - - 0.0% -
ENDING FUND BALANCE (15) (3) (3) 2 -66.7% 7
Developer Deposits - 806
CITY OF BARSTOW FY 2025-2026
Developer Deposits
TOTAL BUDGET - $ 0
109
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
BEGINNING FUND BALANCE 441,633 447,483 463,775 463,775 469,775 901.100.100.100 OTHER HOUSING INCOME - - - - #DIV/0! -
901.100.100.105 LOW MOD OBLIGATION REPAY - - - - #DIV/0! - 901.514.110.410 INVESTMENT EARNINGS 7,808 13,030 - 5,000 #DIV/0! 5,000 901.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (1,958) 3,262 - 1,000 #DIV/0! 1,000 901.900.199.999 TRANSFERS - - - - #DIV/0! -
Total Revenue 5,850 16,292 - 6,000 #DIV/0! 6,000
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2022-23 2023-24 2024-25 2024-25 Expended 2025-26
Total Expenditures - - - - 0.0% -
ENDING FUND BALANCE 447,483 463,775 463,775 469,775 101.3% 475,775 RDA Successor Agency Housing Fund - 901
CITY OF BARSTOW FY 2025-2026
RDA Successor Agency Housing Fund
TOTAL BUDGET - $
110

FINANCIAL POLICIES
REVENUES:

Recurring revenue growth (inflation) will be used to pay for recurring expenditures. Recurring expenditure increases should not be approved which exceed recurring revenue growth. Any new or expanded programs will be required to identify new funding sources and/or offsetting reductions in expenditures.

In addition:
• The City shall use a conservative approach in projecting revenues. • One-time revenues may be used for one-time expenditures. • The City shall update its user fees and charges periodically to recover costs or providing that service for which a fee is charged.

ACCOUNTING:

The City will comply with the requirements of the Governmental Accounting Standards Board (GASB and record and maintain its financial transactions based upon Generally Accepted Accounting Principles (GAAP).

INVESTMENTS:

The City Treasurer shall invest the City’s idle funds in accordance with the guidelines established in the adopted Investment Policy.

DEBT:
• The City shall issue debt primarily to finance capital improvement projects or for the purchase of large fixed assets.
• The term of the debt should not exceed the life of the asset being financed. • The City shall issue debt using the most cost-effective method available at time of debt issuance. • The debt shall not cause the City to exceed its legal debt limit. 111

Barstow City CouncilJune 17, 2025

Barstow City Council
June 17, 2025