RESOLUTION ____-2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BARSTOW, CALIFORNIA, APPROVING THE MUNICIPAL
COST ALLOCATION PLAN
WHEREAS, the City of Barstow incurs indirect costs associated with citywide administrative functions, including Finance, Human Resources, Information Technology, Risk Management, and City Administration; and WHEREAS, the City requires a consistent, transparent, and auditable methodology for allocating these indirect costs to operating departments, enterprise funds, special revenue funds, and fee-supported programs; and WHEREAS, the City engaged a qualified consultant, Willdan Financial Services, to prepare a Municipal Cost Allocation Plan establishing a data-driven methodology for distributing indirect costs; and WHEREAS, the Cost Allocation Plan supports accurate interfund reimbursements, compliance with federal and state grant requirements, and alignment with the City’s Municipal User Fee Study; and WHEREAS, although adoption of a Cost Allocation Plan does not require a public hearing, the City Council desires to formally adopt the plan by resolution to ensure clear documentation for audit purposes and future financial planning.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Barstow as follows:
1. The City Council approves the Municipal Cost Allocation Plan dated February 3, 2026.
2. The City Council directs staff to incorporate the updated cost allocation methodology into the FY 2026–27 budget process and future financial analyses.
3. The City Manager, or designee, is authorized to make non-substantive formatting or technical corrections to the plan as needed.
PASSED, APPROVED AND ADOPTED this ___ day of __________, 2026. __________________________________
Timothy R. Silva, Mayor
ATTEST:
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Andrea Flores, City Clerk
APPROVED AS TO FORM:
___________________________________
Matthew Summers, City Attorney