Budget Book Final VersionR — Barstow City Council, June 16, 2026

PROPOSED

ANNUAL BUDGET
F I S C A L Y E A R 2 0 2 6 / 2 0 2 7 CITY OF BARSTOW O P E R A T I N G &

C A P I T A L I M P R O V E M E N T
A S O F J U N E 1 6 ,
2 0 2 6
i
City of Barstow Fiscal Year 2026-27 Proposed Budget
Table of Contents
Section Page
I. Table of Contents…………………………………………………………………………….……………………..…..i II. Listing of Public Officials............................................................................................iii III. City Manager’s Budget Message................................................................................iv IV. Budget Overview
A. Budget Adoption Resolution…………………………………………………………………………………………..1 B. City of Barstow’s Appropriations Limit Resolution………………………………………………….………4 C. Barstow Fire Protection District’s Appropriations Limit Resolution…………………………………6 D. Organizational Chart........................................................................................................... 8 E. History of Barstow .............................................................................................................. 9 F. Description of Funds & Fund Types.................................................................................. 10 G. The City’s Flow of Funds Structure ................................................................................... 14 V. Financial Summaries
A. Master Staffing Plan.......................................................................................................... 15 B. 4 Year Personnel Summary............................................................................................... 17 VI. Fund Summaries

1. General Fund
A. Summary of General Fund Revenues (100-104)................................................................ 20 B. Summary of General Fund Expenditures (100).................................................................. 23

1. City Council ................................................................................................................... 24

2. Transfer and Others...................................................................................................... 26

3. City Manager................................................................................................................. 27

4. City Attorney ................................................................................................................. 30

5. City Clerk ....................................................................................................................... 32

6. Information Technology................................................................................................ 36

7. Human Resources......................................................................................................... 39

8. Insurance and Risk Management.................................................................................. 42

9. Cannabis Regulations.................................................................................................... 43

10. Inter-Governmental Service Agreement………………………………………………………………….44

11. Finance........................................................................................................................ 45

12. Police Department...................................................................................................... 52

13. Public Works ............................................................................................................... 60

14. Community Development........................................................................................... 69

15. Parks and Recreation .................................................................................................. 85 C. Summary of General Fund – Measure Q Expenditures (102) ............................................ 91

1. Transfer and Others...................................................................................................... 91

2. City Manager................................................................................................................. 92

3. Information Technology................................................................................................ 93

4. Insurance/Risk Management........................................................................................ 94 ii

5. Police Department........................................................................................................ 95

6. Public Works ................................................................................................................. 98

7. Community Development........................................................................................... 102

8. Senior Center………………………………………………………………………………………………………….104

9. Parks and Recreation .................................................................................................. 105

10. Barstow Fire Protection District................................................................................ 108 D. General Fund – Measure Q Expenditures (103) (Barstow Fire Protection District) ........ 110 E. General Fund II Total Budget (104) .................................................................................. 112 F. Safety Expenditure Synopsis for All Funds……………………..……..…………..………………………..113

2. Special Revenue Funds
A. COVID Grant Fund........................................................................................................... 114 B. Measure I – 2010/2040 Fund………….....………………………………………………………………………115 C. Gas Tax Fund................................................................................................................... 116 D. SB1 - RMRA Fund ............................................................................................................ 117 E. Community Development Block Grant Fund.................................................................. 118 F. Grants - Reimbursable Fund ........................................................................................... 119 G. Grants - Prefunded Fund................................................................................................. 120 H. Public Safety COPS Program Fund .................................................................................. 121 I. Barstow Fire Protection District Fund............................................................................. 122 J. Odessa Water District Fund............................................................................................ 125 K. Barstow Harvey House Foundation ................................................................................ 126 L. Barstow Community Services Foundation...................................................................... 127 M. Local Transportation Fund.............................................................................................. 128

3. Debt Service Funds
A. Total Road Improvement Program……………………………………………………………………………..129 B. Debt Service Funds ......................................................................................................... 130

4. Capital Project Funds
A. Capital Projects Fund…. .................................................................................................. 131 B. Development Fund ......................................................................................................... 133

5. Trust Funds
A. Landscape and Lighting Maintenance District Fund....................................................... 134

6. Proprietary (Enterprise) Funds
A. Wastewater Reclamation Fund ...................................................................................... 135 B. Solid Waste Disposal Fund.............................................................................................. 143

7. Appendix A
A. New Chart of Accounts………………………………………………………………………………………………..147 iii
City of Barstow
List of Elected and Appointed Officials
June 30, 2026
Elected Officials
Mayor Timothy R. Silva
Mayor Pro Tem James M. Noble
Council Member Barbara Mae Rose
Council Member John Williams
Council Member Carmen Hernandez
City Treasurer Michael J. Lewis
City Clerk Andrea Flores
Appointed Officials
City Manager
City Attorney
Rochelle Clayton
Andrew Jared
Honorable Mayor, Members of the City Council, and Residents of Barstow:

I am pleased to present the Proposed FY 2026–27 Operating and Capital Budget for the City of Barstow. This budget reflects our continued commitment to fiscal responsibility, transparent governance, and the strategic investment of public resources to support a safe, vibrant, and resilient community. It has been prepared in accordance with City Council direction, established financial policies, and the long-term goals outlined in the City’s strategic planning framework.

A Year of Stabilization and Strategic Investment
Over the past year, the City has continued to navigate rising operational costs, statewide regulatory pressures, and the long-term impacts of deferred infrastructure needs. At the same time, Barstow has experienced renewed economic activity, strengthened regional partnerships, and progress on several major initiatives—including public safety enhancements, technology modernization, and capital improvements that support quality of life.

The FY 2026–27 Budget builds on this momentum by aligning limited resources with the City’s highest priorities: maintaining core services, investing in infrastructure, supporting economic development, and ensuring long-term financial sustainability.

Budget Development and Financial Outlook
The budget was developed using conservative revenue projections and a disciplined approach to expenditure management. General Fund revenues are expected to remain stable, supported by steady sales tax performance, modest growth in tourism-related activity, and continued investment in the local economy. At the same time, the City faces upward cost pressures in personnel, insurance, utilities, and regulatory compliance.

To address these challenges, the budget incorporates:
• Updated cost allocation methodology to ensure accurate distribution of administrative and overhead costs across funds and programs. • Implementation of the Municipal User Fee Study, aligning fees with the true cost of service while maintaining affordability for residents and businesses. • Targeted staffing adjustments to support service delivery, improve internal capacity, and reduce reliance on temporary or contract labor. • Strategic use of one-time funds for capital projects, technology upgrades, and deferred maintenance—not ongoing operations.

These measures strengthen the City’s financial position and support long-term structural balance.
iv
v
Investing in Community Priorities
The proposed budget advances several key initiatives:
• Public Safety: Continued investment in police, fire, and emergency response services, including equipment replacement, training, and technology that enhances operational efficiency.
• Infrastructure & Capital Improvements: Funding for streets, facilities, parks, and utilities, with an emphasis on safety, accessibility, and long-term asset management.
• Economic Development: Support for business attraction, downtown revitalization, and regional partnerships that expand Barstow’s economic base. • Technology Modernization: Ongoing implementation of enterprise systems, cybersecurity enhancements, and digital service improvements to increase transparency and customer service.
• Quality of Life: Investments in recreation, community services, and neighborhood improvements that strengthen Barstow’s identity and livability.

Commitment to Transparency and Accountability
This budget continues the City’s commitment to clear, accessible financial reporting. The document includes detailed fund summaries, departmental work plans, performance measures, and long-term forecasts to support informed decision-making by the City Council and the community.

The adoption of the Cost Allocation Plan and User Fee Study further enhances transparency by ensuring that the City’s financial practices reflect the true cost of delivering municipal services.

Looking Ahead
Barstow stands at an important moment of opportunity. With disciplined financial management, strategic investment, and continued collaboration with our regional partners, the City is well-positioned to support economic growth, improve infrastructure, and enhance the quality of life for all residents.

I want to express my appreciation to the Mayor and City Council for your leadership and policy direction, and to City staff for their professionalism, dedication, and commitment to serving the community. I also thank the residents and businesses of Barstow for your continued engagement and support.

Respectfully submitted,
Rochelle Clayton
City Manager
CC/BFPD Joint Resolution No. ______ - 2026 1

CC/BFPD JOINT RESOLUTION NO. ____-2026

A JOINT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

BARSTOW AND BARSTOW FIRE PROTECTION DISTRICT BOARD

ADOPTING THE ANNUAL OPERATING AND CAPITAL

IMPROVEMENT BUDGETS FOR EACH AGENCY FOR FISCAL
YEAR 2026/2027
WHEREAS, the City Council of the City of Barstow and Barstow Fire Protection District Board has reviewed the Proposed Annual Operating and Capital Improvement Budgets for each agency as prepared and submitted by the City Manager of the City of Barstow for Fiscal Year 2026/2027; and A. The annual operating and capital improvement budget for the City of Barstow and the preliminary Barstow Fire Protection District Board for Fiscal Year 2026/2027, as prepared and submitted by the City Manager/Board Manager respectively, as modified, is hereby approved and adopted. The operating and capital improvement budget amounts are hereby authorized for the fiscal year within departments by fund, as listed within Attachment A for each respective agency.

B. From the effective date of said adoption of the budget, the total amount as stated therein for each department shall be appropriated subject to expenditure pursuant to all applicable ordinances of the City or Board and statues of the State. The operating budget may be reallocated by the City Manager/Board Manager providing there is no change in the total appropriation within any fund as authorized by the City Council and the Barstow Fire Protection District Board.

C. At the close of the fiscal year, unexpended appropriations in the operating budgets will be unencumbered as necessary to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for authorized, but uncompleted projects in the capital budget as approved by the City Council and Barstow Fire Protection District Board may be carried forward to the next succeeding budget year upon approval by the City Manager/ Board Manager.

D. Total appropriations within each fund will be increased only by amendment of the budget by motion of the City Council and/or Barstow Fire Protection District Board.

E. The City Manager/Board Manager may reduce appropriations within funds as a method of fiscal control, and the Director of Finance may decrease revenue estimates to reflect economic change within the fiscal period.

CC/BFPD Joint Resolution No. ______ - 2026 2
F. The Director of Finance is hereby authorized to transfer monies in accordance with the interfund transfers listed in said budgets, and to transfer monies to cover operational expenditures of the City through transfers of funds in such amounts, and at such times during the fiscal year as may be determined necessary to the competent operation and control of City business, or to provide adequate cash flow, except that no such transfer shall be made in contravention of State law or City ordinances.

G. Adjustments made by the City Council and Barstow Fire Protection District Board during the budget hearing and documented in the minutes for this action will be incorporated with the final printed adopted budget documents respectively.

The City Manager/Board Manager is hereby authorized to approve any corrections in the budget document that are clerical in nature.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Barstow and Barstow Fire Protection District Board does hereby adopt the Annual Operating and Capital Improvement Budgets for Fiscal Year 2026/2027 as presented herewith.

PASSED,
APPROVED AND ADOPTED THIS 16th DAY OF JUNE, 2026.

Timothy R. Silva
Mayor/Chair, Board of Directors
ATTEST:

Andrea Flores
City Clerk/Board Secretary
CC/BFPD Joint Resolution No. ______ - 2026 3

I, Andrea Flores, City Clerk of the City of Barstow, Secretary of the Board of the Barstow Fire Protection District, and ex-officio Clerk of said agencies, DO HEREBY CERTIFY that the foregoing is a true and correct copy of Joint Resolution No. ______-2026 of said City and District which was adopted at a regular meeting of said Council and Board held on the 16th day of JUNE, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
________________________________
Andrea Flores,
City Clerk and Secretary
CityCouncilResolutionNo. _____-2026 4

RESOLUTION NO._____-2026

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BARSTOW,

CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT
FOR FISCAL YEAR 2026/2027 IN ACCORDANCE WITH THE
PROVISIONS OF DIVISION 9 OF TITLE I OF THE CALIFORNIA
GOVERNMENTCODE.

WHEREAS, Article XIII B of the Constitution of the State of California as proposed by the Initiative Measure approved by the people at the special statewide election held on November 6, 1979, provides that the total annual appropriations limitofsuch entity for the prior year be adjusted for changes in the cost of living andpopulationexceptasotherwisespecificallyprovidedforin saidArticles;and
WHEREAS, the State Legislature added Division 9 (commencing with Section 7900)toTitleIoftheGovernmentCode oftheStateofCaliforniatoimplement ArticleXIIIBoftheCaliforniaConstitution;and
WHEREAS, Section7910oftheGovernmentCodeprovidesthateachyearthe governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following fiscal year pursuant to Article XIII B at a regularlyscheduledmeeting or anoticedspecial meeting and that fifteen daysprior to suchmeeting,documentationusedinthedeterminationoftheappropriations limitshallbeavailabletothepublic;and
WHEREAS, Section 7902(a) of the Government Code sets forth the method for determiningtheappropriationslimitforeachlocal jurisdiction; and WHEREAS, the City Council of the City of Barstow wishes to establish the appropriationslimitforFiscal Year 2026/2027 forthe City of Barstow, California; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Barstow, California,as follows:

Section1:Thatitisherebyfoundanddeterminedthatthedocumentationused in the determination of theappropriationslimit for the City of Barstowfor Fiscal Year 2026/2027 wasavailabletothepublicintheFinanceDepartmentofsaidCityat least tendayspriortothis date.

Section2:ThattheappropriationslimitfortheCityofBarstowwasestablishedin accordance with Section 7902(a) of the California Government Code is $62,677,161.TheCityofBarstowis$34,682,824 underthelimit.

CityCouncilResolutionNo. _____-2026 5
PASSEDANDADOPTEDTHIS16TH DAY OF JUNE 2026
TimothyR.Silva,
Mayor
ATTEST:

_____________________________
AndreaFlores,CityClerk
AndreaFlores
CityClerk
I, Andrea Flores, City Clerk for the City of Barstow, Californiaandex-officio Clerkofthe CityCouncil,doherebycertify,UNDERPENALTYOFPERJURY,thattheforegoingisa trueandcorrectcopyofResolutionNo._____-2026whichwasintroducedandadopted attheregularmeetingoftheCityCounciloftheCityofBarstowheldonthe16th dayof June,2026,bythefollowingvote:

AYES:

NOES:

ABSTAIN:

ABSENT:
6 BARSTOW

FIRE PROTECTION DISTRICT
RESOLUTION NO. XXXX-2026

RESOLUTION OF THE BOARD OF DIRECTORS OF THE BARSTOW

FIRE PROTECTION DISTRICT, COUNTY OF SAN BERNARDINO,

CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR
FISCAL YEAR 2026/2027 IN ACCORDANCE WITH THE PROVISIONS OF DIVISION 9 OF TITLE I OF THE CALIFORNIA GOVERNMENT CODE.

WHEREAS,
Section 7910 of the Government Code provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following fiscal year pursuant to Article XIII B at a regularly scheduled meeting or a noticed special meeting and that fifteen days prior to such meeting, documentation used in the determination of the appropriations limit shall be available to the public; and WHEREAS, Section 7902(a) of the Government Code sets forth the method for determining the appropriations limit for each local jurisdiction; and WHEREAS, the Board of Directors of the Barstow Fire Protection District wishes to establish the appropriations limit for Fiscal Year 2026/2027; NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the Barstow Fire Protection District, County of San Bernardino, California, as follows:

Section
1: That it is hereby found and determined that the documentation used in the determination of the appropriations limit for the Barstow Fire Protection District for Fiscal Year 2026/2027 was available to the public in the Barstow Fire District office, City Clerk’s office and Finance Department of said City at least fifteen days prior to this date.

Section
2: That the appropriations limit for the Barstow Fire Protection District was established in accordance with Section 7902(a) of the California Government Code is $10,609,964. The District is $4,024,918 under the limit.

BFPD Resolution No. XXXX-2026
CityCouncilResolutionNo. _____-2026 7
PASSEDANDADOPTEDTHIS16TH DAY OF JUNE 2026
TimothyR.Silva,
Mayor
ATTEST:

_____________________________
AndreaFlores,CityClerk
AndreaFlores
CityClerk
I, Andrea Flores, City Clerk for the City of Barstow, Californiaandex-officio Clerkofthe CityCouncil,doherebycertify,UNDERPENALTYOFPERJURY,thattheforegoingisa trueandcorrectcopyofResolutionNo._____-2026whichwasintroducedandadopted attheregularmeetingoftheCityCounciloftheCityofBarstowheldonthe16th dayof June,2026,bythefollowingvote:

AYES:

NOES:

ABSTAIN:

ABSENT:

B a rsto w
C i t i ze n s
C ity Atto rn ey Co m m ittees / Co m m iss i o n s C ity Co u n c i l C ity C le rk C ity T reas u re r C ity M an age r
Ass istan t C ity
M an age r
Pa rks & Rec reat i o n
Co m m u n ity
Deve lo p m e n t
Co m m u n ity
Se rv ices
C ity C le rk Se rv ices F i re D ist r ict Po l ice D e pa rtm e n t E nv i ro n me n tal
Se rv ices
I n fo rm at i o n
Tech n o logy

ORGANIZATIONAL CHART
FY 2026/2027
8 CITY OF BARSTOW, CALIFORNIA

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.
9 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. 10 DESCRIPTION OF FUNDS & FUND TYPES
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.
11 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. 12 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.
13 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

14 # 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 12380/12320 Assistant to the City Manager 1.00 100% 1.00 1.00 12170/12110 Multimedia Coordinator 1.00 100% 1.00 1.00 11570/11510
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: 14.00 14.00 14.00
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 I/II 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 2026-2027
Job Classification
Salary Range is listed as Tier I/Tier II
15 # of Positions Position % Authorized Budgeted Salary Authorized of FTE FTE's FTE's Range

CITY OF BARSTOW
Master Staffing Plan FY 2026-2027
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 12380
Police Captain 1.00 100% 1.00 1.00 12295/12235
Police Lieutenant 2.00 100% 2.00 2.00 12190/12130
Police Sergeant 5.00 100% 5.00 5.00 12020/11960
Police Corporal 5.00 100% 5.00 5.00 11780/11720
Police Detective 2.00 100% 2.00 2.00 11780/11720
Police Officer 29.00 100% 29.00 29.00 11680/11620
Police Officer - School Resource Officer 2.00 100% 2.00 2.00 11680/11620 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: 67.00 67.00 67.00
Department: Fire Department
Fire Chief 1.00 100% 1.00 1.00 12320
Fire Division Chief 1.00 100% 1.00 1.00 12110
Fire Battalion Chief 3.00 100% 3.00 3.00 11940
Fire Captain 6.00 100% 6.00 6.00 11860
Fire Engineer 6.00 100% 6.00 6.00 11640
Firefighter/Paramedic 9.00 100% 9.00 9.00 11540
Firefighter/EMT 3.00 100% 3.00 3.00 11540
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: 31.00 31.00 31.00
Totals 220.00 200.50 200.50
Salary Range is listed as Tier I/Tier II
16 FY 2023-2024 FY 2024-2025 FY 2025-2026 FY 2026-2027
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
Assistant to the City Manager 0.00 0.00 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 1.00 1.00 1.00
Economic Development Director 1.00 0.00 0.00 0.00
Multimedia Coordinator 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 1.00 0.00 0.00 0.00
Total City Manager Office: 14.00 13.00 14.00 14.00
Department: Community Development
Community Development Director 0.00 1.00 1.00 1.00
City Building Official/Fire Marshal 1.00 0.00 0.00 0.00 Community Development Manager 0.00 1.00 1.00 1.00
Planning & Community Development Administrator 1.00 0.00 0.00 0.00 Economic Development Specialist 0.00 1.00 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 1.00 1.00 1.00 1.00 Engineering Services Administrator 1.00 0.00 0.00 0.00
Comm. Dev. Inspector/Sr. Building Inspector 4.00 4.00 4.00 4.00 Code Compliance Supervisor 1.00 1.00 1.00 1.00
Code Compliance Officer I/II 5.00 5.00 5.00 5.00
Total Community Development: 16.00 16.00 16.00 16.00
City of Barstow
4 Year Personnel Summary
Job Classification
17 FY 2023-2024 FY 2024-2025 FY 2025-2026 FY 2026-2027
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) 0.00 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) 8.00 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 2.00 2.00 4.00 4.00
Total Community Services: 30.00 30.00 32.00 32.00
Department: Community Services - Parks
Parks & Recreation Superintendent 0.00 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: 3.00 3.00 3.00 3.00
Department: Environmental Services
General Manager Environmental Services 0.00 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 12.00 12.00 12.00 12.00
Department: Finance Department
Finance Director 1.00 1.00 1.00 1.00
Administrative Services Manager 1.00 0.00 0.00 0.00
Assistant Finance Director 0.00 1.00 1.00 1.00
Principal Accountant 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00
Administrative Analyst/ Sr. Administrative Analyst 1.00 1.00 0.00 0.00 Accounting Technician/Sr. Accounting Technician 4.00 4.00 4.00 4.00 Office Assistant 0.00 2.00 2.00 2.00
Total Finace Development: 9.00 11.00 10.00 10.00
18 FY 2023-2024 FY 2024-2025 FY 2025-2026 FY 2026-2027
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 28.00 28.00 28.00 29.00
Police Officer - School Resource Officer 3.00 2.00 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 1.00 1.00
Animal Control Officer 0.00 1.00 0.00 0.00
Police Services Assistant/Sr. Police Services Assistant 4.00 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: 66.00 66.00 66.00 67.00
Department: Fire Department
Fire Chief 1.00 1.00 1.00 1.00
Fire Division Chief (Grant) 0.00 0.00 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 31.00 31.00
Totals 187.00 188.00 191.00 192.00
19 Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27

PROPERTY TAXES-SEC/UNSEC
100.401.111.110 PROPERTY TAXES 1,203,267 1,244,791 1,295,000 1,275,413 98.5% 1,300,900 100.401.111.112 PARK-PROPERTY TAX 795,698 823,418 828,500 840,772 101.5% 857,588 100.401.111.113 RDA RESIDUAL TAX PAYMENT 807,214 857,501 865,000 954,461 110.3% 975,000 100.401.111.118 PARKS-RDA RESIDUAL TAX PAYMENT 499,413 530,534 546,500 590,856 108.1% 610,000 100.401.111.122 VLF SWAP-TAX CODE 97.70 2,845,150 2,987,111 3,287,000 3,129,352 95.2% 3,223,000 Total - Property Taxes-Sec/Unsec 6,150,742 6,443,355 6,822,000 6,790,854 99.5% 6,966,488

SALES & USE TAX
100.406.210.120 SALES & USE TAX 8,370,862 7,784,099 8,149,770 8,227,828 101.0% 8,172,000 100.406.210.130 SB509/PUBLIC SAFETY 241,450 237,901 226,000 253,988 112.4% 230,000 Total - Local Taxes 8,612,312 8,022,000 8,375,770 8,481,816 101.3% 8,402,000

TRANSIENT LODGING TAXES
100.410.230.141 TRANSIENT OCCUPANCY TAX 3,938,914 3,394,435 3,986,000 3,250,000 81.5% 3,400,000 100.410.230.142 TRANS OCCUPANCY PENALTY/INT 23,423 27,361 12,000 1 0.0% 5,000 Total - Transient Lodging Taxes 3,962,337 3,421,797 3,998,000 3,250,001 81.3% 3,405,000

FRANCHISES
100.411.220.131 FRANCHISE-TIME WARNER CABLE 149,281 132,414 148,500 119,580 80.5% 135,000 100.411.220.132 FRANCHISE-GOLDEN STATE WATER 113,445 134,672 138,000 144,991 105.1% 145,000 100.411.220.133 FRANCHISE-SW GAS & PG&E 111,237 103,199 112,000 104,500 93.3% 112,000 100.411.220.134 FRANCHISE-SO CALIF EDISON 399,851 438,229 445,000 423,819 95.2% 424,000 100.411.220.135 FRANCHISE-CAL NEV PIPELINE (KINDER) - - - 28,557 #DIV/0! 9,500 100.411.220.136 FRANCHISE-BURRTEC SOLID WASTE 55,287 47,654 48,000 52,695 109.8% 53,500 100.411.220.137 FRANCHISE-WATER RECLAMATION - - - - 0.0% - 100.411.220.138 FRANCHISE TOWING 100 1,600 1,000 350 35.0% 100 100.411.220.139 FRANCHISE-MUNIS SOLID WASTE 384,997 412,748 400,000 426,435 106.6% 430,000 100.411.220.140 FRANCHISE-MUNIS WATER RECLAMATION 207,491 207,589 210,000 207,580 98.8% 208,000 Total - Franchises 1,421,689 1,478,105 1,502,500 1,508,507 100.4% 1,517,100

BUSINESS LICENSE TAXES
100.412.250.171 BUSINESS LICENSE 174,776 170,941 172,500 172,459 100.0% 258,600 100.412.250.172 BUSINESS LICENSE PENALTY/INT 8,043 7,240 7,500 7,610 101.5% 7,250 100.412.250.173 BUSINESS LICENSE RENEWAL FEES 27,007 26,520 25,750 24,821 96.4% 25,000 100.412.250.174 BUSINESS LIC PROCESSING FEE 16,789 14,761 14,500 14,555 100.4% 14,600 100.412.250.177 TECHNOLOGY FEE 34,537 31,977 25,500 30,381 119.1% 31,250 100.412.250.178 SB1186 ADA ACCESS & EDUCATION 5,508 5,278 5,500 5,100 92.7% 5,500 Total - Business License Taxes 266,661 256,716 251,250 254,926 101.5% 342,200

REAL PROPERTY TRANSFER TAXES
100.413.240.160 PROPERTY TRANSFER TAX 68,629 62,794 70,500 58,416 82.9% 58,500 Total - Real Property Transfer Taxes 68,629 62,794 70,500 58,416 82.9% 58,500

SUPPLEMENT TAX CURRENT
100.431.111.114 SUPPLEMENT TAX - CURRENT 43,341 22,075 53,500 30,320 56.7% 33,500 Total - Supplement Tax Current 43,341 22,075 53,500 30,320 56.7% 33,500

SUPPLEMENT TAX PRIOR
100.433.111.115 SUPPLEMENT TAX - PRIOR YEAR 37,296 33,672 35,000 31,450 89.9% 33,500 Total - Supplement Tax Prior 37,296 33,672 35,000 31,450 89.9% 33,500

CONSTRUCTION PERMITS
100.503.310.221 BUILDING PERMITS 144,437 181,002 210,000 103,353 49.2% 7,827,500 100.503.311.222 PLUMBING PERMITS 4,097 3,500 5,200 2,500 48.1% 4,100 100.503.312.223 ELECTRICAL PERMITS 3,026 3,633 4,000 7,850 196.3% 5,200 100.503.313.224 HEAT/AIR CONDITIONING PERMIT 3,550 4,323 4,500 2,920 64.9% 4,250 100.503.317.227 LOCAL GOVERNMENT RETAINER 71 113 100 100 100.0% 100 100.503.317.228 SEISMIC ACCT (STRONG MOTION) 96 197 100 40 40.0% 560,000 100.503.318.229 GRADING PERMIT 2,077 3,044 2,800 2,522 90.1% 3,186 100.503.318.235 MISC CONSTRUCTION FEES 2,276 1,972 2,035 1,025 50.4% 2,400 100.503.318.236 RE-INSPECTION FEES - 621 800 - 0.0% -
100.503.318.237 INSPECTION OUTSIDE BUSINESS HOURS 14,781 15,129 16,650 - 0.0% 19,647 100.503.318.238 INVESTIGATION FEES 5,031 948 1,500 - 0.0% 1,770 100.503.318.239 INSPECTION FEE 5,316 7,901 8,500 - 0.0% 10,030 100.503.318.240 FIRE PREVENTION MOU/CONSTRUCTION PERMITS 24,567 27,272 24,000 - 0.0% 28,320 100.503.318.241 FIRE PREVENTION MOU/ANNUAL OP PERMITS 119,830 99,673 96,000 - 0.0% 113,280 Total - Construction Permits 329,155 349,329 376,185 120,310 32.0% 8,579,783

STREET & CURB PERMITS
100.504.321.240 STREET/CURB PERMIT 44,887 50,012 52,000 - 0.0% 52,000 100.504.321.245 U.S. ALERT FEE - 55
Total - Street & Curb Permits 44,887 50,067 52,000 - 0.0% 52,000

OTHER LICENSES/PERMITS-ALARM
100.506.322.293 ALARM PERMIT 5,136 4,600 5,500 - 0.0% 5,500 Total - Other Licenses/Permits-Alarm 5,136 4,600 5,500 - 0.0% 5,500

OTHER LICENSES/PERMITS-TRANSPORTATION
100.507.323.294 TRANSPORTATION PERMIT 2,549 3,474 3,500 - 0.0% 3,500 Total - Other Licenses/Permits-Transportation 2,549 3,474 3,500 - 0.0% 3,500

OTHER LICENSES/PERMITS-BINGO GAME
100.508.324.295 BINGO GAME PERMIT 625 200 300 - 0.0% 300 100.508.324.297 BANNER PERMITS 425 525 350 - 0.0% 350
Total - Other Licenses/Permits-Bingo Game 1,050 725 650 - 0.0% 650

RENTAL INSPECTION SERVICES
100.509.325.298 RENTAL INSPECTION SERVICES 95,620 177,495 175,000 - 0.0% 247,500 Total - Rental Inspection Services 95,620 177,495 175,000 - 0.0% 247,500 GENERAL FUND REVENUE 100
20 VEHICLE CODE FINES
100.510.410.310 COUNTY-SUPERIOR COURT FINES 29,651 18,675 15,000 - 0.0% 15,000 100.510.410.311 PD PHOENIX CITATIONS - 2,152 2,200 - 0.0% 6,500 100.510.410.312 PD FINES Collection 219 18,909 20,000 - 0.0% 10,000 100.510.410.313 STATE CITATION COLLECTION REV 3,857 6,945 5,000 - 0.0% 15,000 100.510.410.314 COUNTY-CVC FINES POST 55,371 122,699 115,000 - 0.0% 50,000 Total - Vehicle Code Fines 89,098 169,380 157,200 - 0.0% 96,500

OTHER FINES
100.511.420.330 CODE ENFORCEMENT FINES 6,358 14,551 7,500 - 0.0% 7,500 100.511.420.331 ADMIN LIEN FINES & ADMIN CHGS 22,415 25,904 17,500 - 0.0% 20,000 100.511.420.340 EXCESSIVE ALARM FINES 2,125 525 100 - 0.0% 1,000 Total - Other Fines 30,897 40,979 25,100 - 0.0% 28,500

INVESTMENT EARNINGS
100.514.110.410 INVESTMENT EARNINGS 219,148 226,260 125,000 125,000 0.0% 125,000 100.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 44,844 22,832 10,000 - 0.0% - 100.514.510.422 GASB 87 - INTEREST REVENUE 2,605 506 - 36 0.0% - Total - Investment Earnings 266,597 249,598 135,000 125,036 0.0% 125,000

USE OF PROPERTY
100.515.514.430 RENT - AMERIGAS 12,000 12,000 12,000 12,000 100.0% 12,000 100.515.514.431 UNION BANK RENT 5,001 5,455 5,000 - 0.0% 5,000 100.515.514.432 COMMUNITY CENTER RENT 18,945 6,400 10,000 - 0.0% 5,000 100.515.514.433 DANA PARK BUILDING RENT 2,000 1,300 2,000 - 0.0% 2,000 100.515.514.435 HENDERSON POOL RENTAL 2,820 2,880 3,000 - 0.0% 4,000 100.515.514.436 PARKS-ELECTRICITY RENTAL 1,898 4,610 - - 0.0% - 100.515.514.438 SP-BATTING CAGE/EQUIP RENTAL 568 18 50 - 0.0% 50 100.515.514.440 SPORTSPARK FACILITY RENTAL 8,625 14,205 8,000 - 0.0% 2,000 100.515.514.441 PARKS-WATER RENTAL 150 - - - 0.0% -
100.515.514.445 HARVEY HOUSE LEASES 106,519 78,380 100,000 - 0.0% 20,000 100.515.514.447 HARVEY HOUSE FACILITY RENTAL 14,185 24,000 23,000 - 0.0% 30,000 100.515.514.448 HELIPAD RENTAL 38,765 39,928 40,000 - 0.0% 38,000 100.515.514.450 GASB 87 - LEASE CONTRA ACCT (2,374) (2,322) - - 0.0% - Total - Use of Property 209,102 186,855 203,050 12,000 5.9% 118,050

MOTOR VEHICLE IN-LIEU TAX
100.519.610.520 MOTOR VEHICLE IN LIEU 31,539 40,259 41,500 - 0.0% 41,500 Total - Motor Vehicle In-Lieu Tax 31,539 40,259 41,500 - 0.0% 41,500

HOMEOWNERS PROPERTY TAX RELIEF
100.522.111.119 HOMEOWNERS PROP TAX RELIEF 5,622 10,963 10,000 10,296 103.0% 10,500 Total - Homeowners Property Tax Relief 5,622 10,963 10,000 10,296 103.0% 10,500

PEACE OFFICERS STANDARARDS & TRAINING
100.525.645.593 POST - - - 14,000 0.0% 15,000
Total - Peace Officers Standards & Training - - - 14,000 0.0% 15,000

PARKS CHARGES FOR SERVICES
100.630.300.338 PARK MISCELLANEOUS INCOME - 597 - - 0.0% - 100.630.631.100 DAY/PASS FEES 21,476 14,031 15,000 - 0.0% 15,000 100.630.631.101 RAQUETBALL REVENUE - 3 100 - 0.0% 100
100.630.631.103 PASSES REVENUE 14,100 5,235 6,000 - 0.0% 6,000 100.630.631.105 SNACK BAR - HARVEY HOUSE 159 67 100 - 0.0% 100 100.630.631.106 SNACK BAR / VENDING 3,243 4,596 5,000 - 0.0% 5,000 100.630.631.107 PICKLE BALL REVENUES - 290 300 - 0.0% 300 100.630.631.200 KARATE 6,975 4,905 4,000 - 0.0% 4,000
100.630.631.203 JUDO 2,275 2,525 2,000 - 0.0% 2,000
100.630.631.206 AEROBIC / WEIGHT CLASS 360 1,040 750 - 0.0% 750 100.630.631.211 ELEMENTARY BASKETBALL 12,890 5,610 10,000 - 0.0% 10,000 100.630.631.212 REGISTRATION - PEEWEE 1,080 - - - #DIV/0! - 100.630.631.213 CHEERLEADING 3,175 - - - 0.0% -
100.630.631.214 INDOOR KIDDIE SOCCER 3,195 4,500 4,500 - 0.0% 4,500 100.630.631.222 WRESTLING 3,700 1,875 2,000 - 0.0% 2,000 100.630.631.231 TENNIS 25 - - - 0.0% -
100.630.631.233 ADULT MENS SOCCER - 4,500 4,500 - 0.0% 4,500 100.630.631.235 ARTS & CRAFTS 135 - - - 0.0% -
100.630.631.236 3/5/10K RUN/WALKS - 3,575 2,500 - 0.0% 2,500 100.630.631.237 EVENT VENDOR FEE - 220 300 - 0.0% 300
100.630.636.100 OPEN SWIM 17,514 13,812 6,000 - 0.0% 8,500 100.630.636.102 LESSONS 690 4,830 3,450 - 0.0% 3,450
100.630.636.104 SNACK BAR - POOL 4,426 3,452 1,000 - 0.0% 3,600 100.630.636.107 LIFE GUARD COURSE - 480 160 - 0.0% 160
Total - Parks Charges for Services 95,418 76,143 67,660 - 0.0% 72,760 GENERAL FUND REVENUE 100
21 SPORTSPARK CHARGES FOR SERVICES
100.640.200.201 SOFTBALL MENS TEAM REGISTRATION 900 9,300 7,500 - 0.0% 3,000 100.640.200.202 SOFTBALL COED TEAM REGISTRATION - 19,500 14,700 - 0.0% 60,000 100.640.200.204 T-BALL REGISTRATION 765 4,600 4,600 - 0.0% 4,600 100.640.600.601 SPORTSPARK CONCESSIONS 4,582 13,108 11,500 - 0.0% 16,000 Total - Sportspark Charges for Services 6,247 46,508 38,300 - 0.0% 83,600

ZONING & SUBDIVISION FEES
100.701.705.609 LOT LINE ADJUSTMENTS 3,186 531 - - 0.0% 1,000 100.701.705.610 VARIANCE 1,582 - - - 0.0% -
100.701.705.611 ZONE CHANGE - 2,282 2,000 - 0.0% 2,500
100.701.710.612 CONDITIONAL USE PERMIT 13,308 9,872 7,800 - 0.0% 7,800 100.701.710.615 HOME OCCUPATION PERMIT 1,150 1,450 1,200 - 0.0% 1,200 100.701.710.616 MISC FEES AND PERMITS 418 354 400 - 0.0% 500 100.701.710.617 FILMING PERMIT 1,050 300 300 - 0.0% 300 100.701.710.618 ZONE VERIFICATION & AFFIDAVIT 10 - - - 0.0% - 100.701.712.616 TEMPORARY USE PERMIT ( TUP ) 1,075 1,850 300 - 0.0% 4,000 Total - Zoning & Subdivision Fees 21,779 16,639 12,000 - 0.0% 17,300

PLAN CHECKING FEES
100.704.715.608 APPEALS TO PLANNING COMMISSION - - - - 0.0% - 100.704.715.610 FINAL PARCEL MAP 707 707 700 - 0.0% 700 100.704.715.611 TENATIVE PARCEL MAP 913 - - - #DIV/0! - 100.704.715.613 PLAN CHECK FEE 85,095 82,055 72,000 - 0.0% 72,000 100.704.715.614 TENTATIVE TRACT MAP 2,108 - 1,000 - 0.0% 1,000 100.704.715.618 GENERAL PLAN AMENDMENTS 2,386 1,193 1,200 - 0.0% 4,000 100.704.715.619 SITE PLAN REVIEW 375 375 375 - 0.0% 5,035,900 Total - Plan Checking Fees 91,584 84,330 75,275 - 0.0% 5,113,600

CANNABIS FEES
100.780.720.601 CANNABIS FEES-FINGERPRINTING/BACKGROUNDS 14,072 10,756 10,200 12,288 120.5% 10,500 100.780.720.602 CANNABIS FEES-INITIAL APPLICATION - 36,840 20,000 - 0.0% 20,000 100.780.720.603 CANNABIS FEES-ANNUAL RENEWAL 28,216 345,742 126,970 - 0.0% 197,500 100.780.720.604 CANNABIS FEES-QUARTERLY INSPECTIONS 19,250 20,680 19,800 - 0.0% 5,500 100.780.720.605 CANNABIS FEES-DISPENSARY/DELIVERY FEE 3% 137,720 121,832 135,000 - 0.0% 140,000 100.780.720.606 CANNABIS FEES-FACILITY FEE $5/SQ FT 186,776 567,449 496,225 - 0.0% 557,785 100.780.720.607 CANNABIS FEES-COMMUNITY BENEFIT PROGRAM 342,690 348,114 323,000 - 0.0% 348,114 100.780.720.608 CANNABIS FEES-PUBLIC SAFETY 50% ALLOC 137,720 121,832 135,000 - 0.0% 140,000 Total - Cannabis Fees 866,443 1,573,245 1,266,195 12,288 1.0% 1,419,399

OTHER CURR SC-FINGERPRINTS
100.802.745.622 P.D. PRINT FEES 3,036 5,092 5,200 - 0.0% 3,500 Total - Other Curr SC-Fingerprints 3,036 5,092 5,200 - 0.0% 3,500

OTHER CURRENT SC-DAR ADMIN
100.804.790.925 CHARGES FOR SERVICES-FLEET 44,301 - - - 0.0% - 100.804.790.926 FLEET-OVERHEAD CHARGES 4,430 - - - 0.0% - 100.804.790.927 WC INSURANCE REIMBURSEMENT 5,713 - - - 0.0% - 100.804.790.928 GENERAL LIAB/PROPERTY CLAIM REIMB - - - - 0.0% - Total - Other Current SC-DAR Admin 54,444 - - - #DIV/0! -

OTHER REVENUE SOURCES-ALL OTHER
100.819.640.561 CAL TRANS ST SWEEPING REIMB 4,540 4,540 4,550 - 0.0% 4,700 100.819.752.600 POLICE RESOURCE OFFICER/BUSD 215,927 115,681 114,000 - 0.0% 180,000 100.819.752.604 POLICE SERVICE REVENUE 58,853 29,507 30,000 - 0.0% 20,000 100.819.752.606 GF PROJ REIMBURSEMENT COST 6,561 26,775 10,000 - 0.0% 70,000 100.819.752.607 CHP CTFG GRANT COST REIMBURSEMENT - 1,548 100.819.753.606 STATE MANDATED COST REIMB/SB90 31,238 62,234 35,000 - 0.0% 200 100.819.753.612 DISPATCH COSTS TO FIRE DIST 205,000 205,000 160,000 - 0.0% 205,000 100.819.755.631 COPY/VIDEO/CD'S/MAPS REVENUE 7,707 5,530 5,800 - 0.0% 6,500 100.819.775.635 RETURN CHECK SERVICE CHARGE 75 50 - - #DIV/0! 75 100.819.782.645 PASSPORT PROCESSING FEE 35 - - - #DIV/0! - 100.819.783.634 PARK-MISCELLANEOUS INCOME 8,525 1,252 1,250 - 0.0% 2,850 100.819.784.910 SALE OF EQUIPMENT 61,088 20,000 5,000 - 0.0% 2,500 100.819.784.913 FIREWORKS APPLICATION FEES 1,200 1,600 1,500 - 0.0% 1,500 100.819.788.920 MISCELLANEOUS INCOME 67,683 67,490 40,000 - 0.0% 35,000 100.819.788.921 PERMA/ERMA REIMBURSEMENT 5,872 8,643 - - 0.0% - 100.819.788.922 RESTITUTION REIMBURSEMENTS 3 - - - 0.0% - 100.819.788.924 CREDIT CARD CONVENIENCE FEES 3,451 4,199 3,900 - 0.0% 5,000 100.819.788.927 IGSA-ANIMAL CONTROL 8,765 9,817 10,900 - 0.0% 11,000 100.819.788.928 HARVEY HOUSE MISC INCOME 5,727 12,416 10,000 - 0.0% 10,000 100.819.788.929 REIMBURSEMENTS 93,561 74,208 423,427 - 0.0% 150,000 100.819.788.931 IGSA-SOLID WASTE 207,575 228,914 220,000 - 0.0% 220,000 100.819.788.932 IGSA-MAIL SERVICES 8,317 7,867 8,100 - 0.0% 8,000 100.819.788.933 IGSA-FORT IRWIN BASE OPERATIONS 658,479 796,576 753,500 - 0.0% 754,000 100.819.788.934 NATIONAL OPIOIDS SETTLEMENT 17,957 74,922 72,000 31,750 44.1% 5,000 100.819.788.935 IGSA-HAZARDOUS WASTE 10,375 51,876 52,500 - 0.0% 55,000 100.819.788.936 BNSF - BIG PROJ REIMBRSMENTS PRIOR YEARS - - 2,317,500 - 0.0% - 100.819.788.937 BNSF - BIG PROJ REIMBURSEMENTS CURRENT - - 90,000 - 0.0% 1,200,000 100.819.788.999 GASB 87 - LEASE PROCEEDS 667,355 201,226 - - 0.0% - 100.819.790.924 POLICE CONFISCATED FUNDS 10,254 5,691 5,100 - 0.0% 7,350 100.819.794.926 ABATENEBT/LIEN RECOVERIES - - - - 0.0% 21,000 100.819.794.928 RECOVERY/DAMAGES - - - - 0.0% -
100.819.794.929 GOLDEN STATE WATER CONTRACT REVENUE 15,392 15,392 6,500 - 0.0% 6,500 100.819.799.935 IGSA - PASSTHROUGH REVENUE - - 30,502,500 30,505,000 100.0% 30,505,000 Total - Other Revenue Sources-All Other 2,381,513 2,032,952 34,883,027 31,750 0.1% 33,486,175 GENERAL FUND REVENUE 100
22 TRANSFERS/CONTRIBUTIONS
100.900.820.202 TRANSFER FROM COVID-19 - - - - 0.0% -
100.900.820.302 TRANSFER FROM DEBT SERVICE - - - - 0.0% - 100.900.820.997 TRANSFER FROM SUCCESSOR AGENCY - - - - 0.0% - Total - Transfers/Contributions - - - - 0.0% -
TOTAL - GENERAL FUND REVENUES (FUND 100) 25,194,727 24,859,147 58,640,862 20,731,970 35.4% 70,278,605

MEASURE Q - SALES TAX
102.406.210.120 MEASURE Q TAX 9,863,721 9,625,706 9,585,000 9,568,417 99.8% 9,725,000 Total - Measure Q - Sales Tax 9,863,721 9,625,706 9,585,000 9,568,417 99.8% 9,725,000

INVESTMENT EARNINGS
102.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 54,524 19,812 40,000 (3,184) 0.0% - Total - Investment Earnings 54,524 19,812 40,000 (3,184) 0.0% -

OTHER REV SOURCES-ALL OTHER
102.819.784.910 SALE OF EQUIPMENT 14,344 - - - -
102.819.788.929 REIMBURSEMENTS 85,686 35,188 35,000 100 0.0% - Total - Other Rev Sources-All Other 100,031 35,188 35,000 100 0.0% - TOTAL - GENERAL FUND REVENUES (MEASURE Q - FUND 102) 10,018,275 9,680,706 9,660,000 9,565,333 99.0% 9,725,000

INVESTMENT EARNINGS
103.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS - 39 - - 0.0% - Total - Investment Earnings - 39 - - 0.0% -

TRANSFERS
103.900.820.102 TRANSFER FROM MEAS Q 102 4,275,571 4,653,013 5,429,788 - 0.0% - Total - Transfers 4,275,571 4,653,013 5,429,788 - 0.0% - TOTAL - GENERAL FUND REVENUES (MEASURE Q FIRE - FUND 103) 4,275,571 4,653,052 5,429,788 - 0.0% -

INVESTMENT EARNINGS
104.514.110.410 INVESTMENT EARNINGS 213,893 254,788 - - 0.0% - 104.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 56,567 13,056 - - 0.0% - Total - Investment Earnings 270,460 267,844 - - 0.0% -

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) 270,460 267,844 500,000 500,000 100.0% 500,000 TOTAL - GENERAL FUND REVENUES 39,759,033 39,460,749 74,230,650 30,797,303 41.5% 80,503,605 GENERAL FUND REVENUE - MEASURE Q 102
GENERAL FUND REVENUE - MEASURE Q FIRE 103
GENERAL FUND REVENUE - GENERAL FUND II 104
GENERAL FUND REVENUE 100
23 CITY COUNCIL

CITY MANAGER

PROGRAM DESCRIPTION
The City Council is the legislative body of the City of Barstow, consisting of four members elected by district and a Mayor elected at-large, all serving four-year staggered terms. The Council is responsible for setting policy direction to ensure the delivery of high-quality municipal services to residents and businesses.

The City Council appoints a City Manager to implement adopted policies and oversee day-to-day operations, as well as a City Attorney to provide legal guidance and ensure compliance with applicable laws. The Council also appoints members to various commissions and committees that support the city’s governance and community engagement.

The City Council remains committed to fostering partnerships with other public agencies to support local economic development and strengthen legislative advocacy on issues of local and regional significance.

CITY MANAGER CITY ATTORNEY

COMMITTEES &

COMMISSIONS CITY COUNCIL

CITIZENS OF BARSTOW
District 1
Councilmember
Carmen Hernandez
District 2
Mayor Pro Tem
James Noble
Mayor
Timothy R. Silva
District 3
Councilmember
Barbara M. Rose
District 4
Councilmember
John “Tex” Williams
24 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 110 City Council 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.110.01 SALARIES
100.110.110.01.101 SALARIES, REGULAR 30,265 30,565 30,300 30,300 100% 30,300 100.110.110.01.109 INSURANCE OFFSET 48,000 48,000 58,800 58,800 100% 58,800 Total Salaries 78,265 78,565 89,100 89,100 100.0% 89,100 100.110.110.02 BENEFITS
100.110.110.02.201 BENEFITS - RETIREMENT 1,045 1,384 2,600 2,600 100% 2,600 100.110.110.02.202 BENEFITS - LIFE INSURANCE 484 465 1,500 1,500 100% 1,500 100.110.110.02.208 BENEFITS - MEDICARE 5,891 5,766 6,000 6,000 100% 6,000 100.110.110.02.214 BENEFITS- STATE DISABILITY INS - 98 1,000 1,000 100% 1,000 Total Benefits 7,420 7,713 11,100 11,100 100.0% 11,100
100.110.110.03 EMPLOYEE DEVELOPMENT
100.110.110.03.301 TRAVEL/TRAINING EXPENSES 2,950 494 2,500 1,015 41% 2,500 100.110.110.03.305 DUES/SUBS/MEMBERSHIPS 24,309 32,671 34,000 38,000 112% 38,000 100.110.110.03.319 COUNCILMEMBER-DIST 1 679 - 2,000 300 15% 1,500 100.110.110.03.321 COUNCIL MEMBER-DIST 2 - 675 2,000 200 10% 1,500 100.110.110.03.322 MAYOR 1,945 1,045 2,000 600 30% 1,500 100.110.110.03.323 COUNCILMEMBER-DIST 3 1,644 1,350 2,000 1,400 70% 1,500 100.110.110.03.324 COUNCILMEMBER-DIST 4 650 1,395 2,000 1,200 60% 1,500 Total Employee Development 32,177 37,630 46,500 42,715 91.9% 48,000 100.110.110.04 COMMUNICATIONS
100.110.110.04.401 COMMUNICATIONS 3,187 2,759 3,350 2,800 84% 3,000 Total Communications 3,187 2,759 3,350 2,800 83.6% 3,000 100.110.110.05 SUPPLIES
100.110.110.05.501 OFFICE SUPPLIES 13,935 3,032 1,200 1,700 142% 1,500 100.110.110.05.520 ADS/PUBLICATIONS - - 200 - 0% 200
100.110.110.05.525 TECHNICAL SUPPLIES 3,107 1,096 1,000 1,700 170% 1,600 Total Supplies 17,042 4,129 2,400 3,400 141.7% 3,300
100.110.110.06 SERVICES
100.110.110.06.630 FEES/SERVICES 4,432 33,145 15,600 - 0% - Total Services 4,432 33,145 15,600 - 0.0% -
Department Total 142,523 163,941 168,050 149,115 88.7% 154,500 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Part Time:

Mayor & City Council 5.00 5.00 5.00 5.00
Total FTE's: 5.00 5.00 5.00 5.00
City Council
25 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 115 Transfers and Others 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.115.02 BENEFITS
100.110.115.02.201 BENEFITS - RETIREMENT - (9) - - - -
100.110.115.02.210 BENEFITS - WORKERS COMP CLAIMS 663,394 329,731 250,000 200,000 80% 250,000 100.110.115.02.216 VACATION / ANNUAL LV PAY OUT - - 400,000 400,000 100% 500,000 100.110.115.02.219 CALPERS REPLACEMENT BENEFIT-RETIREES 2,215 2,350 5,000 1,000 20% 2,500 100.110.115.02.220 RETIREE HEALTH - PEMCHA 134,693 150,259 155,000 140,000 90% 155,000 100.110.115.02.221 RETIREMENT BENEFITS-ROWE 14,875 15,593 30,000 25,000 83% 30,000 100.110.115.02.222 RETIREE HEALTH COMPENSATION 310,251 319,112 325,000 321,000 99% 325,000 100.110.115.02.227 PENSION UNFUNDED LIABILITY - 301,796 724,321 724,321 100% 881,846 Total Benefits 1,125,427 1,118,831 1,889,321 1,811,321 95.9% 2,144,346 100.110.115.08 CAPITAL PROJECTS
100.110.115.08.801 BARSTOW CEMETARY MATCH - - 25,000 - - 25,000 Total Capital Projects - - 25,000 - 0.0% 25,000
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 736,630 737,676 736,554 - 0% 735,623 100.110.115.09.400 TRANSFER TO CIP FUND - 316,955 100,215 - 0% - 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) 100.110.115.09.991 VACANCY CREDITS - - (2,079,881) - 0% - 100.110.115.09.992 OPERATING COST SAVINGS - - (113,187) - 0% - Total Transfer/Contingency/Contras (1,860,470) (1,542,468) (3,953,399) (2,597,100) 65.7% (1,861,477) Department Total (735,043) (423,637) (2,039,078) (785,779) 38.5% 307,869 Transfers and Others
26 CITY MANAGER

DEPARTMENT DESCRIPTION
The City Manager serves as the Chief Executive Officer of both the City of Barstow and the Barstow Fire Protection District, as well as the Emergency Operations Center Manager. The primary role of the City Manager is to ensure the effective and efficient delivery of municipal services while maintaining strong financial responsibility. The City Manager maintains active communication and collaboration with federal, state and regional agencies, particularly in areas of economic development,
transportation, and water reclamation.

The City Manager Office is responsible for implementing City Council policies, priorities, and direction while providing executive-level staff support to the City Council in areas including public safety and administration, intergovernmental relations, public information, legislative advocacy, policy analysis, special projects, and strategic initiatives aimed at improving government operations and community services.

Additionally, the City Manager oversees the efficient operation of all City and Agency departments, programs, and services. Core responsibilities of the office include financial oversight, public safety, organizational operations, executive leadership, economic development, public information, emergency preparedness, grants coordination, public communication, legislative engagement, and responsiveness to citizen concerns. Overall, the City Manager's Office is committed to promoting effective governance, delivering high-quality public services, and enhancing the overall well-being of the Barstow Community.

CITY MANAGER

FINANCE DIRECTOR

ASSISTANT TO THE CITY

MANAGER

ADMINISTRATIVE

SERVICES DIRECTOR

ASSISTANT

CITY MANAGER

MUNICIPAL CLERK

FIRE CHIEF

POLICE CHIEF
27 2025-26 GOALS AND OBJECTIVES
• Develop a five-year strategic plan based on Council goals, objectives and priorities for the City. • Enhance the delivery of City services, public communication and obtain public input. • Openly communicate and collaborate with our team, promoting development and training. • Improve City economics and expand revenue resources, by promoting community and economic development and regional partnerships.
• Improvement of City infrastructure, including streets, sidewalks and public facilities. • Development of youth and senior programs and improvement to recreation and educational activities as well as park and community center facilities.

Department Performance Measures – City Manager
Objective Measurement
Continue to develop public agency partnerships and
strengthen existing relationships to bolster
legislative advocacy efforts and promote economic
and community development
Organize and facilitate multi-agency legislative
advocacy efforts in Sacramento and Washington
DC; Continue to partner with public agencies in
hosting informational seminars for the public
Promote and implement cost-saving efficiency
measures to further reduce operating expenses
while exploring options to provide new revenuegenerating services Ongoing; Organize Council and Staff workshop to
identify potential new revenue sources
Continue to support and promote educational
opportunities in the High Desert
Ongoing
Continue to pursue Federal and State grant funding
sources for transportation projects, community
development, and municipal service programs
Increase the number of grant applications from
the previous fiscal year
28 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 120 City Manager 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.120.01 SALARIES
100.110.120.01.101 SALARIES, REGULAR 408,300 356,327 1,022,400 1,022,400 100% 1,012,171 100.110.120.01.106 AUTO ALLOWANCE 3,250 - - - 0% -
100.110.120.01.109 INSURANCE OFFSET 27,875 17,937 60,000 60,000 100% 85,200 Total Salaries 439,425 374,264 1,082,400 1,082,400 100% 1,097,371 100.110.120.02 BENEFITS
100.110.120.02.201 BENEFITS - RETIREMENT 48,998 57,455 103,800 103,800 100% 103,000 100.110.120.02.202 BENEFITS - LIFE INSURANCE 876 541 2,700 2,700 100% 2,450 100.110.120.02.205 BENEFITS - WORKERS' COMP 24,659 38,238 40,602 40,602 100% 37,883 100.110.120.02.206 BENEFITS - DEFERRED COMP 9,195 14,378 13,000 13,000 100% 20,475 100.110.120.02.207 UNIFORM ALLOWANCE - 63 - - 0% -
100.110.120.02.208 BENEFITS - MEDICARE 16,804 9,784 30,400 30,400 100% 30,000 100.110.120.02.213 BILINGUAL SERVICES 120 - - - 0% -
100.110.120.02.214 BENEFITS- STATE DISABILITY INS 3,863 3,925 12,600 12,600 100% 13,500 100.110.120.02.216 VACATION / ANNUAL LV PAY OUT 64,947 25,086 7,500 7,500 100% - Total Benefits 169,463 149,471 210,602 210,602 100% 207,308 100.110.120.03 EMPLOYEE DEVELOPMENT
100.110.120.03.301 TRAVEL/TRAINING EXPENSES 13,929 7,064 15,000 13,500 90% 25,000 100.110.120.03.305 DUES/SUBS/MEMBERSHIPS 5,085 3,519 5,400 4,500 83% 5,400 Total Employee Development 19,014 10,583 20,400 18,000 88% 30,400 100.110.120.04 COMMUNICATIONS
100.110.120.04.401 COMMUNICATIONS 2,481 2,929 4,200 5,467 130% 6,000 Total Communications 2,481 2,929 4,200 5,467 130% 6,000 100.110.120.05 SUPPLIES
100.110.120.05.501 OFFICE SUPPLIES 1,777 10,055 1,000 800 80% 1,000 Total Supplies 1,777 10,055 1,000 800 80% 1,000
100.110.120.06 SERVICES
100.110.120.06.627 PROFESSIONAL SERVICES LEGAL - 11,582 11,000 - 0% - 100.110.120.06.630 FEES/SERVICES 67,569 290,263 500,000 500,000 100% 500,000 100.110.120.06.631 FEES/SERVICES - COVID-19 - 41,792 - - 0% - Total Services 67,569 343,636 511,000 500,000 98% 500,000 Department Total 699,728 890,937 1,829,602 1,817,269 99% 1,842,079 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

City Manager 1.00 1.00 1.00 1.00
Assistant City Manager 0.00 1.00 1.00 1.00
Administrative Services Director 0.00 0.00 1.00 1.00
Assistant to the City Manager 0.00 0.00 1.00 1.00
Multimedia Coordinator 0.00 0.00 1.00 1.00
Economic Development Director 0.00 1.00 0.00 0.00
Public Information Officer 0.00 1.00 0.00 0.00
Economic Development Administrator 1.00 0.00 0.00 0.00
Executive Assistant 1.00 1.00 0.00 0.00
Total FTE's: 3.00 5.00 5.00 5.00
City Manager
29 CITY ATTORNEY

PROGRAM DESCRIPTION
The City Attorney serves as the Chief Legal Officer of the City and promotes the efficient delivery of high-quality legal services to the City Council, City Management, and individual departments – with an emphasis on preventative legal services. The City Attorney’s Office strives to protect the City’s assets by minimizing exposure to liability and aggressively defending the City, its officers, and employees. The City Attorney’s Office also promotes the rule of law and public safety by prosecuting misdemeanors and violations of the City’s Municipal Code. The City Attorney’s Office is divided into the Criminal Division and the Civil Division which perform the core services listed below. The City Attorney functional services are provided on a contracted basis with external law firms.

The Criminal Division prosecutes misdemeanors and violations of the City’s Municipal Code. The Criminal Division works in conjunction with the Police department, County Prosecutor’s Office, San Bernardino County Superior Court, and other state and local agencies to develop programs to help reduce crime and better assist victims of crime.

The Civil Division provides written and oral opinions to the City Council, the City Manager, and the entire City government on issues related to statutory compliance. The Civil Division serves as legal counsel to all of the City’s boards and committees, including, the Oversight Committee and the Planning Commission. The Civil Division is responsible for performing all transactional work for the City, including but not limited to, reviewing, drafting, and negotiating contracts, inter-local agreements, real estate purchase agreements and leases, and ordinances and resolutions. When required, the Civil Division also defends the City and all City officials and employees in lawsuits and administrative claims brought against the City and its various departments. The Civil Division emphasizes preventive legal services aimed at minimizing risk to the City and avoiding litigation.

CITY ATTORNEY

CIVIL DIVISION CRIMINAL DIVISION
30 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 125 City Attorney 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.125.06 SERVICES
100.110.125.06.625 LEGAL FEES-RETAINER 111,582 141,558 126,000 108,000 86% 120,000 100.110.125.06.626 PROF SERV. LEGAL 279,123 453,679 350,000 350,000 100% 350,000 100.110.125.06.627 PROFESSIONAL SERVICES LEGAL - 5,580 - - 0% - Total Services 390,705 600,817 476,000 458,000 96% 470,000 Department Total 390,705 600,817 476,000 458,000 96% 470,000 City Attorney
31 CITY CLERK

DEPARTMENT DESCRIPTION
The City Clerk’s Office is composed of the elected City Clerk and supported by two full-time staff positions: the City Clerk Services Manager and an Administrative Assistant. Together, this team plays a vital role in supporting the City’s legislative processes, preserving official records, promoting government transparency, and delivering exceptional public service to the community.

The primary responsibilities of the City Clerk’s Office include providing comprehensive administrative support to the City Council, Planning Commission, and various boards, commissions, and committees. This support includes the preparation, posting, and distribution of agendas and agenda packets; recording and maintaining official minutes; processing postmeeting actions; and ensuring compliance with the Brown Act and applicable State laws.

The department is responsible for maintaining and preserving the City’s official records, including ordinances, resolutions, contracts, agreements, recorded documents, and election-related records. The Office also serves as the custodian of the City Seal and administers records retention and destruction procedures in accordance with adopted retention schedules and legal requirements.

Additional responsibilities include coordinating municipal elections with the San Bernardino County Registrar of Voters, administering Fair Political Practices Commission (FPPC) filings, processing public records requests pursuant to the California Public Records Act, managing legal --Record Preservation
--Public Records Requests
--Certificates of Insurance
--Recorded Documents
--City Council Agendas
--Minutes/Resolutions/Ordinances
--Elections
--Notary
--Claims
--Centralized Reception

ADMINISTRATION RECORDS MANAGEMENT

CITY CLERK SERVICES MANAGER

ELECTED CITY CLERK CITY MANAGER
32 advertisements and public hearing notices, and receiving and processing liability claims filed against the City.

The City Clerk’s Office also oversees centralized reception functions at City Hall, serving as a key point of contact for residents, businesses, and visitors seeking City services and information. Staff are committed to improving accessibility, enhancing public engagement, and implementing modern technologies to streamline agenda management, records management, and public access to information.

As part of ongoing operational improvements, the department continues transitioning legislative management systems and expanding digital access to City records and meeting information to improve efficiency, transparency, and customer service.

Department Goals & Objectives

1. Provide accurate, timely, and transparent legislative support to the City Council, Planning Commission, and all assigned boards and committees.

2. Ensure compliance with the Brown Act, Public Records Act, Political Reform Act, and all applicable election laws and records management requirements.

3. Promote community engagement and customer service by improving public access to meetings, records, and City information.

4. Administer fair, transparent, and legally compliant municipal elections in coordination with the County Registrar of Voters.

5. Continue modernization efforts through implementation and enhancement of digital agenda management, records retention, and public access systems.

Department Performance Measures
2025-26 Actuals 2026-27 Goals
City Council agenda packets are being distributed at least 4 days prior to the meeting 95% 100%
Fair Political Practices Commission documents filed prior to the deadline 99% 100% Average response time for public records requests 7 days 5 days Staff Members designated as a Certified Municipal Clerk 50% 50% 33 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 130 Municipal Records 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.130.01 SALARIES
100.110.130.01.101 SALARIES, REGULAR 198,710 213,234 211,900 211,900 100% 222,733 100.110.130.01.103 OVERTIME 136 325 1,000 1,000 100% 500 100.110.130.01.108 SALARIES CASUAL 31,850 - - - 0% -
100.110.130.01.109 INSURANCE OFFSET 28,000 19,250 24,375 24,375 100% 27,000 Total Salaries 258,696 232,809 237,275 237,275 100% 250,233 100.110.130.02 BENEFITS
100.110.130.02.201 BENEFITS - RETIREMENT 22,251 21,961 24,000 24,000 100% 24,215 100.110.130.02.202 BENEFITS - LIFE INSURANCE 732 681 700 700 100% 700 100.110.130.02.205 BENEFITS - WORKERS' COMP 11,837 18,355 19,490 19,490 100% 18,185 100.110.130.02.206 BENEFITS - DEFERRED COMP 849 1,228 1,300 1,300 100% 1,330 100.110.130.02.208 BENEFITS - MEDICARE 5,507 5,645 5,600 5,600 100% 5,600 100.110.130.02.211 BENEFITS-PARS 414 (0) - - 0% -
100.110.130.02.213 BILINGUAL SERVICES 1,080 1,440 3,057 3,057 100% 3,840 100.110.130.02.214 BENEFITS- STATE DISABILITY INS 2,101 2,723 3,100 3,100 100% 3,100 100.110.130.02.216 VACATION / ANNUAL LV PAY OUT 22,256 3,836 3,650 3,650 100% - Total Benefits 67,028 55,869 60,897 60,897 100% 56,970
100.110.130.03 EMPLOYEE DEVELOPMENT
100.110.130.03.301 TRAVEL/TRAINING EXPENSES 3,719 4,876 5,950 5,950 100% 6,100 100.110.130.03.305 DUES/SUBS/MEMBERSHIPS 1,200 485 1,000 1,000 100% 1,100 Total Employee Development 4,919 5,361 6,950 6,950 100% 7,200 100.110.130.05 SUPPLIES
100.110.130.05.501 OFFICE SUPPLIES 14,546 3,417 3,000 1,000 33% 3,000 100.110.130.05.520 ADS/PUBLICATIONS 5,154 6,677 6,000 6,100 102% 6,100 Total Supplies 19,700 10,094 9,000 7,100 0% 9,100
100.110.130.06 SERVICES
100.110.130.06.630 FEES/SERVICES 458 39,095 5,600 100 2% 9,200 100.110.130.06.631 ELECTIONS - - 1,000 400 40% 18,000
100.110.130.06.644 IT COST ALLOCATION 50,360 73,938 94,050 80,000 85% - Total Services 50,819 113,033 100,650 80,500 80% 27,200 Department Total 401,161 417,166 414,772 392,722 95% 350,703 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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 1.00 0.00 0.00 0.00
Total FTE's: 3.00 2.00 2.00 2.00
Municipal Records Division (City Clerk Services)
34 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 132 City Clerk 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.132.01 SALARIES
100.110.132.01.101 SALARIES, REGULAR 6,053 6,053 6,100 6,100 100% 6,100 100.110.132.01.109 INSURANCE OFFSET 9,000 9,000 9,000 9,000 100% 9,000 Total Salaries 15,053 15,053 15,100 15,100 100% 15,100
100.110.132.02 BENEFITS
100.110.132.02.201 BENEFITS - RETIREMENT 522 534 550 550 100% 550 100.110.132.02.202 BENEFITS - LIFE INSURANCE 132 132 175 175 100% 175 100.110.132.02.208 BENEFITS - MEDICARE 429 429 450 450 100% 450 Total Benefits 1,083 1,095 1,175 1,175 100% 1,175
100.110.132.03 EMPLOYEE DEVELOPMENT
100.110.132.03.301 TRAVEL/TRAINING EXPENSES 5,841 2,804 3,600 3,600 100% 2,700 100.110.132.03.305 DUES/SUBS/MEMBERSHIPS 625 485 500 500 100% 550 Total Employee Development 6,466 3,289 4,100 4,100 100% 3,250 100.110.132.04 COMMUNICATIONS
100.110.132.04.401 COMMUNICATIONS 442 947 950 950 100% 1,000 Total Communications 442 947 950 950 100% 1,000
Department Total 23,044 20,384 21,325 21,325 100% 20,525 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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
35 INFORMATION TECHNOLOGY

DEPARTMENT INFORMATION
The IT Department is comprised of five full-time positions: An Information Technology Manager, an Information Technology Coordinator, and three Information Technology Technicians. The Information Technology Manager reports to the Director of Administrative Services and is responsible for the entire IT infrastructure. The IT Coordinator provides coordination with the IT Technicians and provides as backup to the IT Manager, sharing in the responsibility for the entire network infrastructure, as well as, taking part in stand-by rotation. The three IT technicians are responsible for managing the IT Help desk for troubleshooting and repairing all technical aspects of the vehicles, desktops and peripherals, minor server/network hardware and software, surveillance systems, gates and door locks, social media, and media room-related tasks for Council, Commission, and Committee meetings, as well as taking part in stand-by rotation. The Information Technology Department is committed to taking advantage of opportunities to streamline systems and technology while meeting the needs of all departments. The Department provides all of the Information Technology support for the City, WWTP, Fire Department, Police Department, Police Vehicle and Fire Apparatus technology, and manages sixteen locations.
-- Network Design & Development
-- Network Administration

INFORMATION

TECHNOLOGY MANAGER

NETWORK

ADMINISTRATION

SYSTEMS

ADMINISTRATION

HELP DESK AND

COMMUNICATIONS
--Systems Administration
--Systems Maintenance
--Help Desk
--Desktops
--Mobile Systems
--Communications

AUDIO VISUAL AND

SOCIAL MEDIA
-- Media Room Systems
-- Chamber Dais
--Cable Access Channel
--Social Media
36 FY26 HIGHLIGHTS
 Migration of ERP / EPL systems.
 Ongoing network infrastructure improvements.
 Phone system upgrade.
 Server upgrades: Police/Fire, City, and WWTP.
 Desktop Windows upgrade.
 Office 365 Implementation.
 Enhancements to City Cyber Security and Training.
 Meeting streaming Solution upgrade.
 Agenda management implementation.

FY27 GOALS AND OBJECTIVES
 Network upgrade
 EntraID Migration
 Cyber Security Upgrade
 SharePoint Migration
 GIS Utilization
 Website Rework
 IT Trailer Upgrades for Monitoring and Security
 Document digitization
 Server Reduction
 Camera Project
Department Performance Measures – Information Technology Actual FY25 Actual FY26 Goal FY27
Staff supported 157 157 215
Major Projects Completed 15 15 15
Service tickets Worked 897 897 900
37 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 160 IT Admin Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.160.01 SALARIES
100.110.160.01.101 SALARIES, REGULAR 362,183 375,739 384,600 384,600 100% 380,545 100.110.160.01.103 OVERTIME 14,374 16,729 13,550 13,550 100% 13,550 100.110.160.01.109 INSURANCE OFFSET 45,000 45,000 45,000 45,000 100% 52,800 100.110.160.01.111 STANDBY BASIC 15,647 19,169 20,300 20,300 100% 21,000 Total Salaries 437,204 456,637 463,450 463,450 100% 467,895 100.110.160.02 BENEFITS
100.110.160.02.201 BENEFITS - RETIREMENT 52,018 53,689 55,200 55,200 100% 42,600 100.110.160.02.202 BENEFITS - LIFE INSURANCE 1,173 1,179 1,300 1,300 100% 1,171 100.110.160.02.205 BENEFITS - WORKERS' COMP 13,135 20,369 21,628 21,628 100% 20,179 100.110.160.02.206 BENEFITS - DEFERRED COMP 1,429 1,424 1,500 1,500 100% 1,205 100.110.160.02.208 BENEFITS - MEDICARE 8,641 8,840 8,000 8,000 100% 8,300 100.110.160.02.214 BENEFITS- STATE DISABILITY INS 4,164 5,040 4,800 4,800 100% 5,400 100.110.160.02.215 SICK LEAVE PAY OUT - - 23,775 23,775 100% - 100.110.160.02.216 VACATION / ANNUAL LV PAY OUT 14,993 15,880 28,500 28,500 100% - Total Benefits 95,555 106,420 144,703 144,703 100% 78,855 100.110.160.03 EMPLOYEE DEVELOPMENT
100.110.160.03.301 TRAVEL/TRAINING EXPENSES 6,274 2,614 3,000 - 0% 3,000 100.110.160.03.305 DUES/SUBS/MEMBERSHIPS 130 1,412 500 130 26% 500 Total Employee Development 6,404 4,026 3,500 130 4% 3,500 100.110.160.04 COMMUNICATIONS
100.110.160.04.401 COMMUNICATIONS 6,349 5,923 5,950 4,500 76% 10,000 Total Communications 6,349 5,923 5,950 4,500 76% 10,000 100.110.160.05 SUPPLIES
100.110.160.05.525 TECHNICAL SUPPLIES 16,722 4,939 18,000 10,000 56% 20,000 100.110.160.05.526 OTHER DEPT TECH SUPPLIES 14,522 14,835 15,000 3,000 20% 62,500 Total Supplies 31,244 19,774 33,000 13,000 39% 82,500
100.110.160.06 SERVICES
100.110.160.06.630 FEES/SERVICES 246,076 288,636 425,000 425,000 100% 400,500 100.110.160.06.644 IT COST ALLOCATION 9,624 9,893 3,500 8,000 229% 482,345 Total Services 255,700 298,529 428,500 433,000 101% 882,845 Department Total 832,455 891,309 1,079,103 1,058,783 98% 1,525,595 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Information Technology Manager 1.00 1.00 1.00 1.00
Information Technology Technician 3.00 3.00 3.00 3.00
Total FTE's: 4.00 4.00 4.00 4.00
Information Technology Admin Division
38 HUMAN RESOURCES
MARKET

DEPARTMENT DESCRIPTION
The City of Barstow’s Human Resources Department, recognizing that our employees are our most valuable asset, seeks to provide the highest quality customer service to City staff in the areas of Recruitment and Selection, Classification and Compensation, Benefits Administration, Employee Relations, Employee Training and Development, Disability Management, Workers Compensation, Safety, Liability Programs, and Risk Management.

Working collectively with City staff, the Human Resources Department seeks to recruit and retain the highest quality staff. The Department operates with three positions: an Administrative Services Director, a Human Resources Manager, and a Senior Administrative Analyst. The Department is responsible for all of the City’s Human Resources and Risk Management, including the Barstow Police Department and the Barstow Fire Protection District. The Department strives to treat every applicant and employee with respect and dignity throughout their recruitment, selection, and employment with the City. For the upcoming year, Human Resources will focus on strengthening and modernizing operations to better support the organization and its workforce. Key priorities include ramping up recruitment efforts to attract and retain qualified talent and implementing NeoGov to streamline hiring, onboarding, and overall HR processes. The department will also work to increase efficiency through process improvements and enhanced use of technology, while conducting a comprehensive review and update of policies and procedures to ensure compliance and consistency. Additionally, Human Resources will explore more affordable healthcare options to support employee well-being while maintaining fiscal responsibility. Human Resources staff will continue to focus on providing employees with additional safety education and tools to maintain a safe working environment, continued access to wellness information, and more diversity in educational training opportunities for staff.

Recruitment and Selection: Human Resources staff are responsible for conducting citywide recruitments and managing the onboarding process. Staff verifies the applicant data, determines eligibility, coordinates interviews, performs background checks, and coordinates the hiring process.

Compensation and Benefits: A compensation and benefits study was completed in fiscal year 2024-2025, and will continue to work to develop accurate job descriptions, job titles, and compensation structures into the fiscal year 2026-2027. The department works hard to ensure fair and consistent compensation practices for salary recommendations for total compensation in the local labor market and reasonable internal relationships between classifications.

Benefits Administration: Human Resources staff diligently work to create a cost-effective program of employee benefits that helps the City recruit and retain quality employees. Staff is available to all employees to discuss the various health, pension, disability, life insurance, and supplemental voluntary benefits. --Liability Programs
--Risk Practices
--Safety
--Workers Comp
--Benefits
--Recruitment & Selection
--Class & Compensation
--Employee Relations
--Training & Development
--Disability Management

HUMAN RESOURCES RISK MANAGEMENT

ADMINISTRATIVE SERVICES

MANAGER
39 Employee Relations: Staff works with operating departments to interpret the City’s policies and procedures, provides conflict resolution support, and advises managers on the disciplinary process.

Training and Development: The Department, working with City managers and supervisors, assists in coordinating comprehensive employee training on a wide variety of topics, including mandated instruction in workplace harassment and ethics.

Disability/Workers' Compensation/Safety: Human Resources ensures the City continues to meet its obligations under all regulatory programs, including the American with Disabilities Act (ADA), Family Medical Leave Act (FMLA), and California Family Rights Act (CFRA). Human Resources administers the Workers' Compensation program, which provides income replacement benefits due to illness or injury on the job. Additionally, the Human Resources staff complies with mandated legal notice requirements and ensures best practices and legal requirements to provide and maintain a safe and healthy work environment.

Risk Management: The Human Resources staff is responsible for the City’s Risk Management program. The staff works diligently to minimize the City’s general liability risk exposure by actively managing existing claims and working with staff to prevent new claims.
2025-26 HIGHLIGHTS 2026-27 GOALS AND OBJECTIVES
 Collaborated with Sedgewick to provide monthly
training for the City’s field operation personnel.
 Explored cost-effective benefits strategies to
support employees and fiscal sustainability.

Completed 17 recruitments - resulting in the hiring
of 12 full-time and 10 part-time employees, and
promotions of 6 internal employees.
 Continued review of the City’s policies and
procedures to ensure they comply with all local,
state, and federal guidelines.
 Attended the California Public Employers Labor
Relations Association (CALPELRA) annual
conference to stay informed on current public
entity employment law changes.
 Attended the Public Agency Risk Management
Association (PARMA), which promotes, develops,
and facilitates education for public agency
personnel regarding risk management.
 Continued review of workplace safety protocols to
ensure that the City operates under California’s
Occupational Safety and Health Act (OSHA)
requirements.
 Strengthened recruitment strategies, including the
configuration of the Neogov system.
 Updated job descriptions across departments.
 Successfully completed labor negotiations with all
bargaining units, resulting in updated MOUs
through FY 25-26
 Continue to evaluate the processes within the
Human Resources Department and look for ways to
improve processes and maximize the efficiency of
department staff.
 Continue to expand wellness initiatives and seek
opportunities to provide staff with education on
maintaining a healthy lifestyle.
 Expand safety training on a variety of work-related
topics for all staff.
 Continue to prepare timely updates to policies and
procedures to adhere to changes in employment
law.
 Continue to review and update the City’s Policies
and Procedures regarding antiquated
administrative processes.
 Evaluate how to increase the number of candidates
in recruitment and how to retain quality
employees.
 Work with City staff to train employees to identify
issues that could lead to potential claims and
resolve those issues to reduce liability claims.
 Provide training to supervisors and managers
through education in best practices in human
resources management.
 Continue to provide training and development
opportunities to all City staff.
 Monitor recruitment vacancies to remain in
compliance with Assembly Bill 2561.
 Finalize contracts with medical providers for preemployment and fit-for-duty examinations. 40 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 165 HR Admin Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.165.01 SALARIES
100.110.165.01.101 SALARIES, REGULAR 149,147 149,132 276,200 276,200 100% 284,677 100.110.165.01.109 INSURANCE OFFSET 12,000 12,000 28,125 28,125 100% 27,000 Total Salaries 161,147 161,132 304,325 304,325 100% 311,677 100.110.165.02 BENEFITS
100.110.165.02.201 BENEFITS - RETIREMENT 10,559 11,041 31,500 31,500 100% 33,140 100.110.165.02.202 BENEFITS - LIFE INSURANCE 386 386 800 800 100% 750 100.110.165.02.204 BENEFITS - UNEMPLOYMENT 20,089 32,229 28,000 28,000 100% - 100.110.165.02.205 BENEFITS - WORKERS' COMP 5,045 7,824 8,307 8,307 100% 7,751 100.110.165.02.206 BENEFITS - DEFERRED COMP 1,363 1,392 2,600 2,600 100% 2,600 100.110.165.02.208 BENEFITS - MEDICARE 4,122 6,193 8,400 8,400 100% 8,400 100.110.165.02.214 BENEFITS- STATE DISABILITY INS 1,386 2,438 3,550 3,550 100% 3,700 100.110.165.02.216 VACATION / ANNUAL LV PAY OUT 7,633 2,799 - - 0% - Total Benefits 50,583 64,302 83,157 83,157 100% 56,341
100.110.165.03 EMPLOYEE DEVELOPMENT
100.110.165.03.300 EDUCATION REIMBURSEMENT 4,394 3,580 4,000 - 0% 4,000 100.110.165.03.301 TRAVEL/TRAINING EXPENSES 5,156 6,531 9,650 - 0% 21,345 100.110.165.03.303 EMPLOYEE RECOGNITION 168 - 1,000 - 0% 2,500 100.110.165.03.305 DUES/SUBS/MEMBERSHIPS 725 775 475 - 0% 9,030 Total Employee Development 10,444 10,886 15,125 - 0% 36,875 100.110.165.04 COMMUNICATIONS
100.110.165.04.401 COMMUNICATIONS 2,379 2,713 2,650 3,041 115% 3,100 Total Communications 2,379 2,713 2,650 3,041 115% 3,100 100.110.165.05 SUPPLIES
100.110.165.05.501 OFFICE SUPPLIES 49 101 367 - 0% 1,000 100.110.165.05.524 BEAT COMMITTEE EXPENSE 6,198 7,584 7,500 - 0% 7,500 100.110.165.05.525 TECHNICAL SUPPLIES - 429 183 - 0% 2,500 Total Supplies 6,247 8,114 8,050 - 0% 11,000
100.110.165.06 SERVICES
100.110.165.06.624 PROF LEGAL SVCS - SETTLEMENT 71,907 242,067 195,000 - 0% 195,000 100.110.165.06.626 PROF SERV. LEGAL 77,367 162,194 148,000 - 0% 200,000 100.110.165.06.630 FEES/SERVICES 170,200 95,108 58,600 - 0% 133,280 100.110.165.06.631 PARS 6,316 5,964 6,200 - 0% 6,200
100.110.165.06.632 PERSONNEL RECRUITMENT COSTS 18,491 23,621 23,500 - 0% 75,000 Total Services 344,281 528,953 431,300 - 0% 609,480
Department Total 575,080 776,101 844,607 390,523 46% 1,028,473 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Human Resources Manager 1.00 1.00 1.00 1.00
Senior Administrative Analyst 0.00 0.00 1.00 1.00
Total FTE's: 1.00 1.00 2.00 2.00
Human Resources Admin Division
41 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 175 Insurance/Risk Mgmt 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.175.07 TAXES/INSURANCE/MISCELLANEOUS
100.110.175.07.705 INSURANCE CLAIMS 278,886 515,035 242,665 - 0% - 100.110.175.07.720 INSURANCE, PROPERTY 288,235 323,910 335,478 335,471 100% 348,656 100.110.175.07.724 INSURANCE, LIABILITY 771,646 1,122,319 1,454,421 - 0% 1,530,071 100.110.175.07.726 INSURANCE, CYBER/CRIME 26,686 25,468 18,890 - 0% 33,460 Total Taxes/Insurance/Misc. 1,365,453 1,986,732 2,051,454 335,471 16.35% 1,912,187 Department Total 1,365,453 1,986,732 2,051,454 335,471 16.35% 1,912,187 Insurance/Risk Management Division
42 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 180 Cannabis Regulation 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.180.05 SUPPLIES
100.110.180.05.525 TECHNICAL SUPPLIES - - 1,000 - 0% 500 Total Supplies - - 1,000 - 0.0% 500
100.110.180.06 SERVICES
100.110.180.06.612 REPAIRS/MAINTENANCE - - 17,406 - 0% 64,485 100.110.180.06.630 FEES/SERVICES 6,146 832 1,000 416 42% 500 Total Services - - 17,406 - 0.0% 64,985
100.110.180.07 TAXES/INSURANCES/MISC
100.110.180.07.764 CITY-SPONSORED COMMUNITY EVENTS - - 52,217 20,240 39% 193,455 Total Taxes/Insurance/Misc - - 52,217 20,240 38.8% 193,455 100.110.180.08 CAPITAL EQUIP/PROJECTS
100.110.180.08.801 POLICE DEPT BUILDING IMPROVEMENTS 7,596 53,245 135,000 45,000 33% - 100.110.180.08.802 BUILDING IMPROVEMENTS (FIRE) - - 75,000 - 0% - 100.110.180.08.810 TRANSFER FOR CANNABIS FUNDED CIP (80%) - - 278,491 - 0% 1,030,500 Total Capital Equip/Projects 7,596 53,245 488,491 45,000 9.2% 1,030,500 Department Total 7,596 53,245 559,114 65,240 11.7% 1,289,440 Cannabis Regulations Division
43 100 General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 190 IGSA 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.110.190.06 SERVICES
100.110.190.06.670 IGSA - ANIMAL CONTROL - - 740,820 740,820 100% 740,820 100.110.190.06.671 IGSA - SOLID WASTE - - 6,690,935 6,690,935 100% 6,690,935 100.110.190.06.672 IGSA - MAIL SERVICES - - 215,265 224,113 104% 215,265 100.110.190.06.673 IGSA - FORT IRWIN BASE OPERATIONS - - 19,743,005 19,743,005 100% 19,743,005 100.110.190.06.674 IGSA - HAZARDOUS WASTE - - 1,231,870 1,616,826 131% 1,650,000 Total Services - - 28,621,895 29,015,699 101.4% 29,040,025 Department Total - - 28,621,895 29,015,699 101.4% 29,040,025 IGSA Division
44 FINANCE DEPARTMENT

DEPARTMENT DESCRIPTION
The Finance department's primary purpose is to act as the financial steward of publicly entrusted resources and to provide a wide variety of support functions generally encompassed by finance. The department provides support throughout the organization and assists members of the public with accessing City services and information. These functions are critical to the City's fiscal integrity and fiscal stability, as well as the City's ability to consistently deliver the high-quality of municipal services its residents have grown to expect.

The Finance Department is a General Government support function. The Department is comprised of ten full-time staff members – the City’s Finance Director, an Assistant Finance Director, a Principal Accountant, an Accountant, four Accounting Technicians, and two Office Assistants. The Department is responsible for all accounting functions, preparation and coordination of the City’s annual operating budget and capital improvement program, revenue collections, debt management, and treasury management in coordination with the City Treasurer. The Finance Department is also responsible for the preparation and issuance of financial reports and administers the disbursement of City funds under adopted fiscal policies and internal control procedures.

Program activities for the department include Financial planning and reporting, preparation and coordination of the annual budget, preparation and issuance of the Annual Comprehensive Financial Report (ACFR), coordination of other annual and special audits, processing the City’s employee payroll, filing monthly, quarterly, and annual reports with taxing authorities and regulatory agencies, coordinating employee benefit coverage and reporting with the Human Resources division, processing payments for insurance benefits and payroll taxes withheld, providing payroll statistics to various departments and agencies, processing the City’s accounts payable and issuing checks to vendors, filing annual reports required by regulatory agencies, reviewing and revising internal controls, and adhering to established procedures. --General Ledger
--Billings/Collections
--Financial Analysis
--Operating
--CIP Program
--Financial Analysis
--Purchase Orders
--Requisitions

BUDGET /PURCHASING

DIRECTOR OF FINANCE

UTILITY FINANCIAL

SERVICES
--General Ledger
--Cash Disbursements
--Cash Receipts
--Payroll
--OWD & BFPD Accounting

ACCOUNTING/TREASURY

MANAGEMENT
45 DIVISION/MAJOR PROGRAM DESCRIPTION
Administration: provides overall management of the Finance Department’s operations, facilitates City-wide financial planning, coordinates the financing of City projects, and provides City management with current information concerning economic conditions and legislative impacts to Barstow.

Accounting-Recurring Expenditures: provides financial services, including accounts payable and payroll processing. Included in this function is the bi-weekly processing of payroll, weekly processing of vendor payments, travel and expense reports, reconciliation of procurement card transactions, cash, and investments, reporting requirements to regulatory agencies such as the IRS, and responsibility for the preparation of the Annual Comprehensive Financial Report (ACFR).

Accounting-General Ledger Maintenance: provides for the maintenance of the general ledger, including account and subsidiary ledger reconciliations, accounts receivable, and fixed assets management. Additionally, reconciles and reports on grants, and CIP and non-CIP projects. Further responsibilities include maintaining the City’s financial systems, providing internal controls over all financial functions, and ensuring grant compliance.

Budget: prepares the City’s annual budget, coordinates the development and ongoing monitoring of the City-wide operating and capital improvement budgets, provides financial analysis in a variety of areas, including legislative impacts, provides financial reports for internal and external users, and oversees debt management Utility Billing: Billing for sewer and trash services by the Finance Department began in November 2020 for commercial and residential customers of the City. Before November 2020, sewer and trash billing services were handled by Burrtec Waste.

The City processes approximately 850 monthly commercial accounts and approximately 5,400 bi-monthly residential accounts. Finance Department personnel also handle customer service calls concerning billing questions and service requests.

Actual FY 24-25 Goal FY 25-26 Est. FY 25-26 Goal FY 26-27 Number of Audit Adjustments
(Auditor Recommended) 0 0 0 0
Years Received GFOA ACFR Award 14 15 15 16
Accuracy Forecasting
Expenditures – General Fund 98% 98% 98% 98%
Accuracy Forecasting Revenues –
General Fund 98% 98% 98% 98%
Average days to process purchase
orders (informal bids) 5 5 5 5
Number of budget adjustments
processed 65 100 100 100
Accounts Payable Checks Issued 4,152 3,750 3,750 3,750
Number of payroll checks issued 5,295 5,500 5,500 5,500 Number of purchase orders issued 269 280 280 350
Number of accounts receivable
invoices processed 612 575 575 650
Number of Utility invoices
processed 45,970 46,250 46,250 46,250
Property Liens Processed 658 1,250 1,250 1,250
46 2025-26 HIGHLIGHTS
• Adopted budget-balancing strategies to reduce/eliminate the budgetary imbalance in the General Fund. • Account for the City’s fiscal activities in an accurate and timely manner within generally accepted accounting principles (GAAP) and other legal requirements.
• Responsible for the monthly management of accounts payable and accounts receivable related to the Intergovernmental Support Agreements (IGSA) that have been approved by the City Council. • Continued reformatting of the budget document to improve financial reporting practices and public disclosure of financial information.
• Implemented new accounting standards as required by the Governmental Accounting Standards Board (GASB). • Updated the user Master Fee Schedule Book as part of a master resolution for Council adoption. • Recruited and filled the Accounting Technician position. • Attended multiple conferences and webinars to stay up-to-date on new and changing accounting standards (CSFMO, Tyler Connect, and California League of Cities).
• Continued the City’s migration implementation to the new ERP (Enterprise ERP). • Increased the review of Utility Billing accounts from annual to bi-annual. • Began the City’s implementation for the new Payroll and Human Resources ERP. 2026-27 GOALS AND OBJECTIVES
• Maintain the City’s fiscal health and provide adequate resources to fund City services to the community. • Perform financial responsibilities according to statutory regulations and standards promulgated by professional regulatory agencies.
• Prepare monthly budget status for departments.
• Assist the City Manager in the preparation of a balanced budget and maintain established operating reserves for contingencies.
• Continue to improve customer service and billing process efficiencies related to the City’s utility billing service. • Safeguard the City’s assets and invest available cash according to the City’s adopted investment policy. • Provide financial services such as accounts payable, payroll, and cash receipting to all departments and any external customers.
• Efficiently provide purchasing services and coordinate bidding procedures as appropriate for all departments. • Revise the purchasing ordinance and implement new purchasing procedures. • Update user fees as part of a master resolution for Council adoption by the end of June each year. • Continue to improve the formatting of the operating and capital improvement budget. • Go Live with the City’s new ERP software on July 1st for the Financials and General Ledger. • Go Live with the City’s new ERP software on January 1st for Payroll and Human Resources. • Attend multiple conferences to receive training and stay up-to-date on new and changing accounting standards (CSFMO, GFOA, CMRTA, Tyler Connect, and California League of Cities). 47 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 210 Finance Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.120.210.01 SALARIES
100.120.210.01.101 SALARIES, REGULAR 482,185 745,660 670,500 670,500 100% 700,000 100.120.210.01.103 OVERTIME 1,236 4,159 6,825 6,825 100% 9,000 100.120.210.01.108 SALARIES CASUAL (4) 9,008 - - 0% -
100.120.210.01.109 INSURANCE OFFSET 44,175 70,661 74,675 74,675 100% 71,460 Total Salaries 527,592 829,489 752,000 752,000 100% 780,460 100.120.210.02 BENEFITS
100.120.210.02.201 BENEFITS - RETIREMENT 55,536 83,128 66,200 66,200 100% 69,900 100.120.210.02.202 BENEFITS - LIFE INSURANCE 1,297 2,307 2,100 2,100 100% 2,115 100.120.210.02.205 BENEFITS - WORKERS' COMP 21,386 33,163 35,213 35,213 100% 32,854 100.120.210.02.206 BENEFITS - DEFERRED COMP 3,364 5,212 4,100 4,100 100% 4,120 100.120.210.02.207 UNIFORM ALLOWANCE - 143 - - 0% -
100.120.210.02.208 BENEFITS - MEDICARE 13,262 19,947 17,100 17,100 100% 16,000 100.120.210.02.211 BENEFITS-PARS 1 121 - - 0% -
100.120.210.02.213 BILINGUAL SERVICES 7,741 4,140 2,450 2,450 100% 4,080 100.120.210.02.214 BENEFITS- STATE DISABILITY INS 4,900 9,028 8,850 8,850 100% 9,300 100.120.210.02.216 VACATION / ANNUAL LV PAY OUT 29,924 5,770 1,850 1,850 100% - Total Benefits 137,409 162,960 137,863 137,863 100% 138,369 100.120.210.03 EMPLOYEE DEVELOPMENT
100.120.210.03.301 TRAVEL/TRAINING EXPENSES 10,577 12,495 16,500 - 0% 15,300 100.120.210.03.305 DUES/SUBS/MEMBERSHIPS 320 80 695 - 0% 1,000 Total Employee Development 10,897 12,575 17,195 - 0% 16,300 100.120.210.04 COMMUNICATIONS
100.120.210.04.401 COMMUNICATIONS 576 717 725 633 87% 800 Total Communications 576 717 725 633 87% 800
100.120.210.05 SUPPLIES
100.120.210.05.501 OFFICE SUPPLIES 8,545 7,505 6,500 - 0% 5,000 Total Supplies 8,545 7,505 6,500 - 0% 5,000
100.120.210.06 SERVICES
100.120.210.06.628 AUDIT EXPENSE 32,212 30,524 61,500 - 0% 70,000 100.120.210.06.630 FEES/SERVICES 152,591 118,867 162,500 - 0% 111,435 100.120.210.06.644 IT COST ALLOCATION 132,184 66,412 158,200 - 0% - Total Services 316,988 215,803 382,200 - 0% 181,435
Department Total 807,718 969,089 1,059,200 670,500 63% 1,122,364 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Finance Director 0.80 0.80 0.80 0.80
Assistant Finance Director 0.00 0.00 1.00 1.00
Administrative Services Manager 0.80 0.80 0.00 0.00
Principal Accountant 1.00 1.00 0.50 0.50
Accountant 1.00 1.00 0.50 0.50
Accounting Technician 2.00 2.00 2.00 2.00
Office Assistant 0.00 2.00 2.00 2.00
Total FTE's: 5.60 7.60 6.80 6.80
Finance Division
48 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 211 Finance - Debt Service Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.120.211.07 TAXES/INSURANCE/MISC
100.120.211.07.733 CAP LEASE-ENTERPRISE PROG 190,866 127,554 121,400 121,400 100% 139,750 Total Taxes/Insurance/Misc 190,866 127,554 121,400 121,400 100.0% 139,750 100.120.211.08 CAPITAL EQUIP/PROJECTS
100.120.211.08.998 GASB 96 - CAPITAL OUTLAY SBITA ASSET - - - - 0% - 100.120.211.08.999 GASB 87 - CAPITAL OUTLAY LEASE ASSET 667,355 201,226 - - 0% - Total Capital Equip/Projects 667,355 201,226 - - 0% -
Department Total 858,221 328,781 121,400 121,400 100.0% 139,750 Debt Service
49 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 212 City Treasurer Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.120.212.01 SALARIES
100.120.212.01.101 SALARIES, REGULAR 6,000 6,000 6,000 6,000 100% 6,000 100.120.212.01.109 INSURANCE OFFSET 12,000 12,000 13,200 13,200 100% 13,200 Total Salaries 18,000 18,000 19,200 19,200 100.0% 19,200 100.120.212.02 BENEFITS
100.120.212.02.201 BENEFITS - RETIREMENT 1,015 1,019 1,000 1,000 100% 1,000 100.120.212.02.202 BENEFITS - LIFE INSURANCE 145 145 175 175 100% 175 100.120.212.02.208 BENEFITS - MEDICARE 71 48 125 125 100% 125 Total Benefits 1,231 1,212 1,300 1,300 100.0% 1,300
100.120.212.06 SERVICES
100.120.212.06.630 FEES/SERVICES 7,941 10,432 15,000 - 0% 15,500 100.120.212.06.644 IT COST ALLOCATION 4,526 - - - 0% -
Total Services 12,467 10,432 15,000 - 0.0% 15,500
Department Total 31,698 29,644 35,500 20,500 57.7% 36,000 Actual Actual Proposed Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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
50 100 General Fund Actual Actual Amended Estimated % of Proposed 120 Finance Department Expenditure Classification Expense Expense Budget Expense Budget Budget 213 Central Services 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.120.213.04 COMMUNICATIONS
100.120.213.04.401 COMMUNICATIONS 20,779 20,225 20,925 20,862 100% 21,000 Total Communications 20,779 20,225 20,925 20,862 99.7% 21,000 100.120.213.05 SUPPLIES
100.120.213.05.501 OFFICE SUPPLIES 46,642 58,610 51,000 - 0% 51,500 100.120.213.05.510 POSTAGE 26,383 8,709 10,000 - 0% 10,000 100.120.213.05.525 TECHNICAL SUPPLIES 1,362 1,480 1,500 - 0% 1,500 Total Supplies 74,388 68,799 62,500 - 0.0% 63,000
100.120.213.06 SERVICES
100.120.213.06.630 FEES/SERVICES 54,468 25,547 26,000 - 0% 30,000 Total Services 54,468 25,547 26,000 - 0.0% 30,000
100.120.213.07 TAXES/INSURANCE/MISCELLANEOUS
100.120.213.07.704 CALPERS RETIREMENT ROUNDING - (0) - - 0% - 100.120.213.07.705 LOSSES/CLAIMS 195 31,061 200 - 0% 1,000 100.120.213.07.706 BAD DEBT EXPENDITURE 49,141 829 - - 0% - Total Taxes/Insurance/Misc. 49,336 31,889 200 - 0.0% 1,000 100.120.213.08 CAPITAL EQUIP/PROJECTS
100.120.213.08.802 TYLER ERP - 147,447 230,500 - 0% 230,500 100.120.213.08.803 TYLER EPL - 43,115 100,873 - 0% 100,000 Total Taxes/Insurance/Misc. - 190,562 331,373 - 0.0% 330,500 Department Total 198,971 337,022 440,998 20,862 4.7% 445,500 Central Services
51 PUBLIC SAFETY

DEPARTMENT DESCRIPTION
The Barstow Police Department has 67
members, 47 Officers, and 20 professional staff.

The department is structured within two
divisions, the Operations Division and the
Administrative Division.

The Operations Division is
the most visible division in
the department and
performs the core of law
enforcement functions. It
is comprised of patrol,
School Resource Officers, K-9, Field Training
Officers (FTOs), HOPE Team, and Tactical
Operations, which includes the Special Response
Team (SRT) and the Crisis Negotiations Team
(CNT). The Administrative Division provides
support services to the Operations Division. It is
comprised of the Detective Bureau, Crime
Impact, Evidence Room, Communications
Center, and Records Bureau. The Division also
oversees the department budget, recruitment,
and public affairs.

Operations: The Operations Division is
responsible for all Uniform Patrol operations
including Traffic Enforcement, School Resource
Officers, Field Training Officers, Bicycle Team,
and the K-9 unit. The division also includes the
Special Response Team (SRT) and the Crisis
Negotiations Team (CNT
--Patrol
--School Resource Officers
--Bicycle Team
--K-9 Unit
--Field Training Officers
--Special Response Team

OPERATIONS DIVISION ADMINISTRATIVE DIVISION
--Detective Bureau
–Evidence and Property
--Crime Impact Team
--Communications Center
--Records Bureau
--Training
--Community Services
--Volunteer Services

CAPTAIN
52 Administrative: The Administrative Division is
comprised of Investigations and Support Services. It is responsible for the general management of the
Detective Bureau, Crime Impact Team, and Evidence
and Property Room. Support Services consists of the
Police and Fire Communications Center, Records
Bureau, and Volunteer Service. The Division also
oversees all department training and community
services.

Capital Projects – FY 2026-27 budget capital projects
include replacing patrol vehicle computers, dash cameras, handheld radios, vehicle radios, adding a mobile command post, and a tactical armored vehicle.
2025-26 HIGHLIGHTS 2026-27 GOALS AND OBJECTIVES
 BPD officers seized approximately 446 Kilos of
cocaine with assistance from BPD K9’s.
 237 firearms were seized.
 Evidence technicians processed 1,097 items of
evidence and 174 found items. 343 additional
items were taken for safekeeping.
 Crimes against persons are down 1.9%
compared to FY 2024/2025.
 Crimes against property are down 10.7%
compared to FY 2024/2025.
 Crimes against society are up 10.6% compared
to FY 2024/2025.
 Total crime is down 5.2% compared to FY
2024/2025.
 The department has new equipment, including
pistols and additional Axon bodyworn cameras.
 We have hired 6 additional police officers.
 Reduce crime.
 Create a culture of constant improvement to
better serve the community.
 Increase the department’s utilization of
technology to improve evidence-based
policing abilities.
 Increase the department’s homeless outreach
efforts to provide resources and assistance to
the unhoused population, businesses, and
citizens.
 Continue to recruit and hire for vacant
positions in an effort to become fully staffed.
53 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 321 Police Uniform Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.130.321.01 SALARIES
100.130.321.01.101 SALARIES, REGULAR 3,732,789 3,464,074 4,207,400 4,207,400 100% 4,765,606 100.130.321.01.103 OVERTIME 75,500 342,100 1,150,000 1,150,000 100% 1,000,000 100.130.321.01.105 OVERTIME-PROP 30 19,868 - - - 0% -
100.130.321.01.107 OVERTIME-COURT 37,274 38,790 42,250 42,250 100% 45,000 100.130.321.01.108 SALARIES CASUAL 5 (5) - - 0% -
100.130.321.01.109 INSURANCE OFFSET 340,765 308,909 378,000 378,000 100% 468,200 100.130.321.01.110 OVERTIME-SPECIAL EVENT - 7,110 5,750 5,750 100% - 100.130.321.01.111 STANDBY BASIC 76,228 55,096 75,000 75,000 100% 100,000 100.130.321.01.113 OVERTIME - TANGER OUTLET 45,315 27,553 41,000 41,000 100% 40,000 100.130.321.01.114 OVERTIME - FBI 12,474 5,981 2,000 2,000 100% 2,000 100.130.321.01.115 OT-PUBLIC SFTY CANNABIS REGLTN (50%OF3%) - 11,127 - - 0% - 100.130.321.01.120 OVERTIME - CHP CANNABIS GRANT - (2,462) - - 0% - Total Salaries 4,340,219 4,258,273 5,901,400 5,901,400 100.0% 6,420,806 100.130.321.02 BENEFITS
100.130.321.02.201 BENEFITS - RETIREMENT 710,989 635,303 765,075 765,075 100% 935,800 100.130.321.02.202 BENEFITS - LIFE INSURANCE 9,875 9,089 11,900 11,900 100% 12,900 100.130.321.02.205 BENEFITS - WORKERS' COMP 164,886 243,597 258,655 258,655 100% 241,331 100.130.321.02.206 BENEFITS - DEFERRED COMP 15,580 12,721 14,000 14,000 100% 16,000 100.130.321.02.207 UNIFORM ALLOWANCE 42,864 40,642 47,000 47,000 100% 53,100 100.130.321.02.208 BENEFITS - MEDICARE 135,537 142,721 147,300 147,300 100% 190,000 100.130.321.02.213 BILINGUAL SERVICES 7,171 7,604 7,800 7,800 100% 11,250 100.130.321.02.214 BENEFITS- STATE DISABILITY INS 38,838 54,169 62,700 62,700 100% 78,500 100.130.321.02.215 SICK LEAVE PAY OUT 82,019 75,576 - - 0% - 100.130.321.02.216 VACATION / ANNUAL LV PAY OUT 228,756 96,874 38,775 38,775 100% - 100.130.321.02.220 RETIREE HEALTH - PEMCHA 62,456 50,718 55,000 55,000 100% 55,000 100.130.321.02.222 RETIREE HEALTH COMPENSATION 104,613 115,582 117,000 117,000 100% 117,000 100.130.321.02.227 PENSION UNFUNDED LIABILITY 8,402 267,542 529,816 529,816 100% 629,616 Total Benefits 1,611,986 1,752,137 2,055,021 2,055,021 100.0% 2,340,497 100.130.321.03 EMPLOYEE DEVELOPMENT
100.130.321.03.301 TRAVEL/TRAINING EXPENSES 35,955 8,348 18,200 16,500 91% 55,101 100.130.321.03.305 DUES/SUBS/MEMBERSHIPS 1,585 - 3,670 6,303 172% 16,470 Total Employee Development 37,540 8,348 21,870 22,803 104.3% 71,571 100.130.321.04 COMMUNICATIONS
100.130.321.04.400 CAL-ID COMMUNICATIONS 29,738 29,403 30,000 30,000 100% 30,000 Total Employee Development 29,738 29,403 30,000 30,000 100.0% 30,000 100.130.321.05 SUPPLIES
100.130.321.05.501 OFFICE SUPPLIES 6,111 5,583 3,500 2,500 71% 4,000 100.130.321.05.525 TECHNICAL SUPPLIES 1,309 - 1,650 1,600 97% 93,240 Total Employee Development 7,420 5,583 5,150 4,100 79.6% 97,240 100.130.321.06 SERVICES
100.130.321.06.601 VEHICLE FUEL COST 169,125 160,813 175,000 160,000 91% 175,000 100.130.321.06.608 VEHICLE MAINTENANCE COST 98,613 103,695 75,000 120,000 160% 110,000 100.130.321.06.611 RESERVE UNIFORM ALLOWANCE 248 599 1,000 500 50% 1,000 100.130.321.06.612 REPAIRS/MAINTENANCE - 144 3,350 - 0% 3,350 100.130.321.06.626 PROF SERV. LEGAL 241,498 148,989 125,000 115,000 92% - 100.130.321.06.630 FEES/SERVICES 95,211 6,871 45,000 60,500 134% 216,800 100.130.321.06.640 DISCRETIONARY SERVICES 2,500 2,500 2,500 2,500 100% 2,500 100.130.321.06.644 IT COST ALLOCATION 158,150 98,372 87,000 87,000 100% - 100.130.321.06.645 SAFETY EQUIPMENT 12,232 617 750 - 0% 750 100.130.321.06.646 CITATION COLLECTION FEE 732 150 250 - 0% 250 100.130.321.06.647 CROSSING GUARD CONTRACT 5,000 - 4,800 - 0% - Total Services 783,310 522,750 519,650 545,500 105.0% 509,650 100.130.321.07 TAXES/INSURANCE/MISC.
100.130.321.07.733 CAP-LEASE-ENTERPRISE PROG 148,866 163,860 233,300 233,300 100% 273,500 100.130.321.07.749 RETURN OF CONFISCATED FUNDS - - - 769 0% - 100.130.321.07.762 EXPLORER PROGRAM 2,255 - - - 0% -
Total Taxes/Insurance/Misc. 151,122 163,860 233,300 234,069 100.3% 273,500 100.130.321.08 CAPITAL EQUIP/PROJECTS
100.130.321.08.818 BODY WORN CAMERAS - 64,099 - - 0% -
Total Capital Equip/Projects - 64,099 - - 0.0% -
100.130.321.09 TRANSFERS/CONTINGENCY/CONTRAS
100.130.321.09.302 TRANSFERS TO DEBT SERVICE 1,111,811 1,113,391 1,111,697 1,111,697 100% 1,110,291 Total Transfers/Contengency/Contras 1,111,811 1,113,391 1,111,697 1,111,697 100.0% 1,110,291 Department Total 8,073,146 7,917,844 9,878,088 9,904,590 100.3% 10,853,555 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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 5.00 5.00 5.00 5.00
Police Detective 2.00 2.00 2.00 2.00
Police Officer 19.00 19.00 19.00 19.00
Police Officer Trainee 2.00 2.00 2.00 2.00
Total FTE's: 37.00 37.00 37.00 37.00
Police Department - Police Uniform Division
54 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 322 School Resource Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.130.322.01 SALARIES
100.130.322.01.101 SALARIES, REGULAR 246,964 175,973 208,700 208,700 100% 227,358 100.130.322.01.103 OVERTIME 22,915 5,274 25,625 25,625 100% 22,000 100.130.322.01.104 OVERTIME, SRO 24,949 32,413 41,000 41,000 100% 35,000 100.130.322.01.109 INSURANCE OFFSET 26,750 19,375 21,000 21,000 100% 31,800 Total Salaries 321,577 233,034 296,325 296,325 100.0% 316,158 100.130.322.02 BENEFITS
100.130.322.02.201 BENEFITS - RETIREMENT 34,458 23,317 27,500 27,500 100% 29,150 100.130.322.02.202 BENEFITS - LIFE INSURANCE 725 498 700 700 100% 650 100.130.322.02.205 BENEFITS - WORKERS' COMP - 12,087 12,834 12,834 100% 11,975 100.130.322.02.207 UNIFORM ALLOWANCE 2,400 2,608 2,900 2,900 100% 2,900 100.130.322.02.208 BENEFITS - MEDICARE 8,345 5,782 6,400 6,400 100% 8,350 100.130.322.02.214 BENEFITS- STATE DISABILITY INS 2,834 2,128 2,700 2,700 100% 3,800 Total Benefits 48,761 46,420 53,034 53,034 100.0% 56,825 Department Total 75,511 65,795 74,034 74,034 100.0% 372,983 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

School Resource Officer 2.00 3.00 2.00 2.00
Total FTE's: 2.00 3.00 2.00 2.00
Police Department - School Resource Division
CITY OF BARSTOW FY 2026-2027
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. 55 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 323 Police Dispatch Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.130.323.01 SALARIES
100.130.323.01.101 SALARIES, REGULAR 692,305 663,223 733,800 733,800 1 789,100 100.130.323.01.103 OVERTIME 13,753 20,479 125,000 125,000 1 125,000 100.130.323.01.109 INSURANCE OFFSET 103,214 89,375 99,000 99,000 1 124,200 Total Salaries 809,271 773,077 957,800 957,800 100.0% 1,038,300 100.130.323.02 BENEFITS
100.130.323.02.201 BENEFITS - RETIREMENT 74,660 74,624 80,900 80,900 1 83,350 100.130.323.02.202 BENEFITS - LIFE INSURANCE 2,358 2,066 2,500 2,500 1 2,500 100.130.323.02.205 BENEFITS - WORKERS' COMP 25,176 39,040 41,453 41,453 1 38,677 100.130.323.02.206 BENEFITS - DEFERRED COMP 1,043 1,112 1,200 1,200 1 1,200 100.130.323.02.207 UNIFORM ALLOWANCE 6,701 5,887 6,900 6,900 1 6,804 100.130.323.02.208 BENEFITS - MEDICARE 14,578 13,767 14,000 14,000 1 14,000 100.130.323.02.214 BENEFITS- STATE DISABILITY INS 8,779 9,254 9,800 9,800 1 12,000 100.130.323.02.216 VACATION / ANNUAL LV PAY OUT 18,105 17,901 5,804 5,804 1 - Total Benefits 151,400 163,652 162,557 162,557 100.0% 158,531 100.130.323.03 EMPLOYEE DEVELOPMENT
100.130.323.03.301 TRAVEL/TRAINING EXPENSES 5,190 2,663 6,200 6,700 1 7,044 100.130.323.03.305 DUES/SUBS/MEMBERSHIPS - - 225 - - 300 Total Employment Development 5,190 2,663 6,425 6,700 104.3% 7,344 100.130.323.04 COMMUNICATIONS
100.130.323.04.401 COMMUNICATIONS 139,706 158,998 158,500 151,600 1 155,000 Total Communications 139,706 158,998 158,500 151,600 95.6% 155,000 100.130.323.05 SUPPLIES
100.130.323.05.501 OFFICE SUPPLIES 1,465 1,437 500 300 1 4,800 Total Communications 1,465 1,437 500 300 60.0% 4,800
100.130.323.06 SERVICES
100.130.323.06.630 FEES/SERVICES 1,680 1,839 1,700 1,500 1 23,520 100.130.323.06.644 IT COST ALLOCATION 10,894 - - - #DIV/0! - Total Services 12,574 1,839 1,700 1,500 88.2% 23,520
Department Total 1,119,605 1,101,664 1,287,482 1,280,457 99.5% 1,387,495 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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
56 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 324 Police Admin Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.130.324.01 SALARIES
100.130.324.01.101 SALARIES, REGULAR 408,157 380,452 528,000 528,000 100% 547,750 100.130.324.01.103 OVERTIME 15,347 18,354 20,000 20,000 100% 20,000 100.130.324.01.108 SALARIES CASUAL 13,732 4,176 5,500 5,500 100% - 100.130.324.01.109 INSURANCE OFFSET 63,500 50,250 69,000 69,000 100% 80,400 100.130.324.01.110 OT SPECIAL EVENT - - - - 0% -
Total Salaries 500,737 453,232 622,500 622,500 100.0% 648,150 100.130.324.02 BENEFITS
100.130.324.02.201 BENEFITS - RETIREMENT 39,455 38,398 50,100 50,100 100% 51,300 100.130.324.02.202 BENEFITS - LIFE INSURANCE 1,542 1,315 1,900 1,900 100% 1,900 100.130.324.02.205 BENEFITS - WORKERS' COMP 17,778 27,568 29,272 29,272 100% 27,312 100.130.324.02.207 UNIFORM ALLOWANCE 4,536 4,565 5,300 5,300 100% 5,292 100.130.324.02.208 BENEFITS - MEDICARE 6,985 6,507 8,200 8,200 100% 8,325 100.130.324.02.211 BENEFITS-PARS 179 - - - 0% -
100.130.324.02.213 BILINGUAL SERVICES - 180 500 500 100% - 100.130.324.02.214 BENEFITS- STATE DISABILITY INS 4,643 5,069 6,800 6,800 100% 7,500 100.130.324.02.216 VACATION / ANNUAL LV PAY OUT 1,314 (1,314) 2,000 2,000 100% - Total Benefits 76,431 82,289 104,072 104,072 100.0% 101,629 100.130.324.03 EMPLOYEE DEVELOPMENT
100.130.324.03.301 TRAVEL / TRAINING EXPENDITURES 8,188 9,395 28,500 30,500 107% 13,691 100.130.324.03.305 DUES/SUBS/MEMBERSHIPS 77 - 140 - 0% 480 Total Employee Development 8,264 9,395 28,640 30,500 106.5% 14,171 100.130.324.05 SUPPLIES
100.130.324.05.501 OFFICE SUPPLIES 7,769 6,029 5,800 3,000 52% 6,500 100.130.324.05.525 TECHNICAL SUPPLIES 1,472 1,991 4,368 3,300 76% 8,500 Total Supplies 9,241 8,020 10,168 6,300 62.0% 15,000
100.130.324.06 SERVICES
100.130.324.06.630 FEES/SERVICES 5,353 9,089 6,000 5,000 83% 6,000 Total Supplies 5,353 9,089 6,000 5,000 83.3% 6,000
Department Total 600,026 562,025 771,380 768,372 99.6% 784,950 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Senior Administrative Asst. 1.00 1.00 1.00 1.00
Police Services Asst. 3.00 3.00 3.00 3.00
Community Service Officer 0.00 0.00 1.00 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: 6.00 6.00 7.00 7.00
Police Department - Police Administration Division
57 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 350 Animal Regulation 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.130.350.01 SALARIES
100.130.350.01.101 SALARIES, REGULAR - 20,334 - - 0% -
100.130.350.01.103 OVERTIME - 379 - - 0% -
100.130.350.01.109 INSURANCE OFFSET - 3,000 - - 0% -
Total Salaries - 23,713 - - 0% -
100.130.324.02 BENEFITS
100.130.350.02.201 BENEFITS - RETIREMENT - 3,314 - - 0% - 100.130.350.02.202 BENEFITS - LIFE INSURANCE - 93 - - 0% - 100.130.350.02.207 UNIFORM ALLOWANCE - 756 - - 0% -
100.130.350.02.208 BENEFITS - MEDICARE - 359 - - 0% -
100.130.350.02.214 BENEFITS- STATE DISABILITY INS - 297 - - 0% - Total Benefits - 4,819 - - 0% -
100.130.324.05 SUPPLIES
100.130.350.05.525 TECHNICAL SUPPLIES 4,473 1,292 - - 0% - Total Supplies 4,473 1,292 - - 0.0% -
100.130.350.06 SERVICES
100.130.350.06.601 VEHICLE FUEL COST - 1,207 - - 0% -
100.130.350.06.630 FEES/SERVICES 532,704 966,208 423,000 423,000 100% 423,000 100.130.350.06.636 ANIMAL CONTROL SERVICES - - 250,000 250,000 100% 250,000 100.130.350.06.637 VETRINARY SERVICES - - 9,500 9,000 95% 9,500 100.130.350.06.638 ANIMAL ANCILLARY & AFTER HOURS - - 7,000 - 0% 5,000 Total Services 532,704 967,415 689,500 682,000 98.9% 687,500 100.130.350.08 CAPITAL PROJECTS
100.130.350.08.808 VEHICLES - 16,789 - - 0% -
100.130.350.08.882 CAPITAL PROJECTS OVER $20K - - 60,000 60,000 100% 60,000 Total Capital Projects - 16,789 60,000 60,000 100.0% 60,000 100.130.350.14 ELECTRICITY
100.130.350.14.419 ELECTRICITY 3,893 16,522 - - 0% -
Total Electricity 3,893 16,522 - - 0.0% -
100.130.350.24 NATURAL GAS
100.130.350.24.440 NATURAL GAS 76 288 - - 0% -
Total Natural Gas 76 288 - - 0.0% -
100.130.350.34 WATER
100.130.350.34.466 WATER 1,165 5,646 - - 0% -
Total Electricity 1,165 5,646 - - 0.0% -
Department Total 542,310 1,036,484 749,500 742,000 99.0% 747,500 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2025-26
Full Time:

Animal Control Officer 0.00 1.00 0.00 0.00
Total FTE's: 0.00 1.00 0.00 0.00
Police Department - Animal Regulation Division
CITY OF BARSTOW FY 2026-2027
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 2026-2027, to include general humane society and animal control officer services.
58 100 General Fund Actual Actual Amended Estimated % of Proposed 130 Police Department Expenditure Classification Expense Expense Budget Expense Budget Budget 380 Disaster Preparedness 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.130.380.04 COMMUNICATIONS
100.130.380.04.401 COMMUNICATIONS 4,140 4,264 4,625 4,800 104% 4,800 Total Communications 4,140 4,264 4,625 4,800 104% 4,800 Department Total 4,140 4,264 4,625 4,800 104% 4,800
Police Department - Disaster Preparedness Division
59 PUBLIC WORKS

DEPARTMENT DESCRIPTION
The Public Works Division plays a vital role in maintaining, improving, and preserving the City’s infrastructure, facilities, playground equipment, parks, and public spaces. Comprised of four operational departments—Street Maintenance, Facility Maintenance, Fleet Maintenance, and Parks & Open Spaces—the division works collaboratively to enhance public safety, operational efficiency, and the overall “Quality of Life” for residents and visitors alike. Together, these departments support a community population of more than 25,000 residents and accommodate an estimated 60 million travelers annually.

During the 2025–2026 fiscal year, Public Works continued to make significant progress across all divisions through infrastructure improvements, preventive maintenance initiatives, operational enhancements, and park modernization projects. --Repairs/Maintenance
--Repairs
--CIP Program
--Purchase Orders
--RequisiƟons
--Street Maintenance
--Storm water Maintenance
--CIP Program
--Purchase Orders
--Sidewalk Replacement

STREET MAINTENANCE
--Maintenance
--Repairs
--CIP Program
--Purchase Orders
--RequisiƟons

FLEET MAINTENANCE PARK & OPEN SPACES
--Repairs/Maintenance
--HVAC
--CIP Program
--Purchase Orders
--RequisiƟons

FACILITY MAINTENANCE

PUBLIC WORKS MANAGER
60 2025 – 2026 HIGHLIGHTS
The Street Maintenance Division remained actively engaged in preserving the City’s Right-ofWay and Stormwater Systems. Staff collaborated closely with other departments on major projects, including the Police Department remodel, Sam Nassario Baseball Fields, and maintenance assistance at Henderson Pool. Pavement preservation efforts continued citywide through the application of approximately 48,000 pounds of Poly Flex crack sealant and more than 53,000 pounds of Mastic One Plexi-Melt to arterial and residential streets. Replacement of the Buckle sidewalk program to ensure pedestrian safety. An extension to the City Hall employee parking lot. In partnership with Code Enforcement and the Police Department, Street Maintenance also assisted in the removal of homeless encampments to improve public safety and maintain community standards.

The Facility Maintenance Division focused on improving City-owned buildings and enhancing workplace conditions for City staff. Major accomplishments included HVAC system upgrades at the City Hall executive offices and Council Chambers, Dana Park Building, Harvey House Suites, and the installation of a new HVAC system at Cora Harper Gym. The division also established a preventive maintenance scheduling program designed to improve long-term operational efficiency and reduce emergency repair costs for City facilities.

The Fleet Maintenance Division continued to provide essential support for the City’s 216 vehicles and equipment units, including Police Vehicles, Fire Apparatus, Public Works equipment, Wastewater trucks, and administrative fleet vehicles. A major priority remained the maintenance and repair of emergency response vehicles, which experience extensive operational demands due to continuous 24-hour emergency service. The division also removed obsolete equipment from inventory, increased employee training opportunities, and expanded succession planning efforts to strengthen operational continuity and workforce development.

The Parks & Open Spaces Division completed numerous improvement projects and maintenance efforts throughout the City’s parks, landscaped medians, and recreational facilities. Staff enhanced park conditions through rodent abatement, irrigation repairs, fertilization efforts, and increased maintenance activities. The division successfully met the requirements of California Senate Bill AB 1383 by using approximately 2,000 tons of recovered Organic Compost products across landscaped areas, resulting in healthier, greener park turf.

Several major park improvement projects were completed during the year.  Jasper Park, improvements included the Community Center, ADA-compliant walkway improvements, and Handicap parking.
61  Foglesong Park received new LED Field lighting at the Sam Nasario baseball fields, concrete walkways, outfield fence extensions, outfield warning track, outfield turf, and infield clay with realignment of bases. New backstop fencing, a new Edison transformer, additional scoreboards, a new Snack bar roof, an HVAC Unit for the Snack bar, tree trimming, and parking lot LED lighting improvements.
 At Lillian Park, two trees were removed after exhibiting visible signs of pest and insect infestation, which ultimately resulted in the decline and death of the trees.  Additional improvements were made at Cora Harper Park, including remodeled administration offices, a renovated lobby reception counter, and a new snack bar refrigerator.
 Dana Park received tree trimming services, resurfaced tennis and pickleball courts, and new park benches.
 Henderson Pool improvements included a new chemical injection system, digital chemical controllers, and an upgraded chemical system to liquid chlorine and liquid acid.  The Senior Center installed commercial garbage disposal and drinking fountains. 62 2026-2027 GOALS AND OBJECTIVES
Looking ahead to the 2026–2027 fiscal year, the Public Works Division will continue prioritizing infrastructure investment, operational efficiency, employee development, and community enhancement projects.

Street Maintenance goals include implementing a new pavement preservation program, improving drainage infrastructure, increasing roadway striping and crosswalk maintenance, enhancing the sidewalk replacement program through in-house concrete production capabilities, updating the City’s GIS platform, and replacing obsolete traffic signal camera systems. The division will also continue training probationary employees on policies, procedures, and CDL requirements.

Facility Maintenance objectives include replacing aging HVAC systems, remodeling the Dana Park Building, upgrading Senior Center restrooms to meet ADA requirements, increasing inhouse project capabilities to reduce reliance on contractors, installing solar energy systems at City facilities, and improving security and lighting at the Public Works yard.

Fleet Maintenance will continue emphasizing employee training and technical education while pursuing equipment modernization projects, including the purchase of a brake lathe to service fire apparatus in-house. The division will also review and update the Enterprise Leasing Program and prioritize replacement of aging City vehicles that have exceeded their service life.

Parks & Open Spaces will continue expanding recreational and facility improvements throughout the community. Planned projects include ADA parking upgrades and additional amenities at Jasper Park; new lighting, restroom replacements, and snack bar installation at the “H” Street Soccer Field; pathway, bleacher, and parking improvements at Foglesong Park; restroom and facility upgrades at Henderson Pool; splash pad and lighting improvements at Dana Park; scoreboard and fencing replacements at Sports Park; restroom upgrades at Stringham Park; and continued LED lighting conversions throughout City parks. The division will also focus on implementing productivity schedules, reducing unnecessary turf areas to lower water usage, and replacing aging trees citywide.

Through continued collaboration, infrastructure investment, and commitment to public service, the Public Works Division remains dedicated to maintaining safe, efficient, and attractive public spaces and facilities while supporting the City’s long-term operational and community goals. 63 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 423 Traffic Sig & Street Lts 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.140.423.06 SERVICES
100.140.423.06.612 REPAIRS/MAINTENANCE 56,036 60,147 92,000 75,000 1 92,000 100.140.423.06.630 FEES/SERVICES 14,183 11,165 15,000 10,000 1 15,000 Total Services 70,219 71,312 107,000 85,000 79% 107,000 100.140.423.14 ELECTRICITY
100.140.423.14.403 ELECTRICITY-SIGNAL LIGHT 39,450 39,923 35,000 38,716 1 40,000 100.140.423.14.420 ELECTRICITY-STREETS LIGHTS 205,537 209,505 192,000 194,250 1 200,000 Total Electricity 244,987 249,428 227,000 232,966 103% 240,000 Department Total 259,170 260,593 242,000 242,966 100% 347,000 Traffic Signals and Street Lights
64 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 425 Street Maintenance 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.140.425.01 SALARIES
100.140.425.01.101 SALARIES, REGULAR 751,666 796,330 886,450 886,450 100% 890,620 100.140.425.01.103 OVERTIME 18,878 21,072 30,750 30,750 100% 37,750 100.140.425.01.109 INSURANCE OFFSET 114,000 115,750 160,100 160,100 100% 166,200 100.140.425.01.110 OT SPECIAL EVENT 4,141 2,555 7,000 7,000 100% - 100.140.425.01.111 STANDBY BASIC 10,666 7,594 11,000 11,000 100% 17,500 Total Salaries 899,350 943,301 1,095,300 1,095,300 100% 1,112,070 100.140.425.02 BENEFITS
100.140.425.02.201 BENEFITS - RETIREMENT 79,784 84,685 86,740 86,740 100% 88,350 100.140.425.02.202 BENEFITS - LIFE INSURANCE 2,721 2,766 2,600 2,600 100% 3,130 100.140.425.02.205 BENEFITS - WORKERS' COMP 29,081 45,096 47,883 47,883 100% 50,868 100.140.425.02.206 BENEFITS - DEFERRED COMP 2,065 2,186 2,300 2,300 100% 2,362 100.140.425.02.208 BENEFITS - MEDICARE 15,751 16,157 16,900 16,900 100% 16,900 100.140.425.02.214 BENEFITS- STATE DISABILITY INS 8,340 9,846 10,350 10,350 100% 10,750 100.140.425.02.216 VACATION / ANNUAL LV PAY OUT 37,005 29,922 4,750 4,750 100% - Total Benefits 174,747 190,657 171,523 171,523 100% 172,360 100.140.425.03 EMPLOYEE DEVELOPMENT
100.140.425.03.301 TRAVEL/TRAINING EXPENSES 615 3,767 11,700 5,000 43% 18,600 Total Employee Development 615 3,767 11,700 5,000 43% 18,600 100.140.425.04 COMMUNICATIONS
100.140.425.04.401 COMMUNICATIONS 3,340 3,106 3,300 3,100 94% 3,200 Total Communications 3,340 3,106 3,300 3,100 94% 3,200
100.140.425.05 SUPPLIES
100.140.425.05.501 OFFICE SUPPLIES 348 2,131 1,800 - 0% 1,800 100.140.425.05.525 TECHNICAL SUPPLIES 142,580 188,598 100,000 85,000 85% 169,700 Total Supplies 142,928 190,729 101,800 85,000 83% 171,500 100.140.425.06 SERVICES
100.140.425.06.612 REPAIRS/MAINTENANCE 1,515 4,419 22,500 22,500 100% 30,000 100.140.425.06.620 RENTALS/LEASES 10,852 10,762 30,000 30,000 100% 35,000 100.140.425.06.630 FEES/SERVICES 18,853 23,728 30,000 20,000 67% 47,700 100.140.425.06.644 IT COST ALLOCATION 1,425 1,199 3,244 - 0% - 100.140.425.06.645 SAFETY EQUIPMENT 6,398 5,991 10,000 5,000 50% 10,000 Total Services 39,043 46,099 95,744 77,500 81% 122,700
100.140.425.14 ELECTRICITY
100.140.425.14.418 ELECTRICITY-CORP YARD 20,203 24,717 20,000 18,785 94% 20,000 Total Electricity 20,203 24,717 20,000 18,785 94% 20,000 100.140.425.24 NATURAL GAS
100.140.425.24.441 NATURAL GAS-CORP YARD 10,994 10,635 12,500 9,132 73% 9,200 Total Natural Gas 10,994 10,635 12,500 9,132 73% 9,200
100.140.425.34 WATER
100.140.425.34.463 WATER-TRUCK FILL 9,655 13,022 13,500 16,723 124% 17,000 100.140.425.34.464 WATER-CORP YARD 14,376 17,045 14,200 14,849 105% 15,000 Total Water 24,031 30,066 27,700 31,572 114% 32,000
Department Total 1,315,252 1,443,078 1,539,567 1,496,912 97% 1,661,630 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Public Works Superintendent 1.00 1.00 1.00 1.00
Field Services Supervisor 1.00 1.00 1.00 1.00
Administrative Assistant 0.00 0.00 0.00 0.00
Public Services Asst. I 4.00 4.00 4.00 6.00
Public Services Asst. II 4.00 4.00 4.00 4.00
Public Services Asst. III 0.00 0.00 0.00 0.00
Total FTE's: 10.00 10.00 10.00 12.00
Street Maintenance Division
65 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 430 Open Spaces 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.140.430.01 SALARIES
100.140.430.01.101 SALARIES, REGULAR 363,979 347,540 520,100 520,100 100% 545,000 100.140.430.01.103 OVERTIME 2,555 5,758 12,450 15,000 120% 15,000 100.140.430.01.108 SALARIES CASUAL - 42,530 52,500 52,500 100% 52,500 100.140.430.01.109 INSURANCE OFFSET 73,938 60,135 84,000 84,000 100% 98,400 100.140.430.01.110 PARK MAINTENANCE 1,382 742 1,500 1,500 100% - 100.140.430.01.111 STANDBY BASIC 1,602 4,569 4,000 6,000 150% 7,500 Total Salaries 443,455 461,275 674,550 679,100 101% 718,400 100.140.430.02 BENEFITS
100.140.430.02.201 BENEFITS - RETIREMENT 27,266 28,197 47,400 47,400 100% 49,150 100.140.430.02.202 BENEFITS - LIFE INSURANCE 1,566 1,527 2,000 2,000 100% 2,000 100.140.430.02.205 BENEFITS - WORKERS' COMP 18,705 29,006 30,799 30,799 100% 28,736 100.140.430.02.206 BENEFITS - DEFERRED COMP 826 859 900 900 100% 900 100.140.430.02.208 BENEFITS - MEDICARE 6,137 7,366 9,300 9,300 100% 9,300 100.140.430.02.211 BENEFITS-PARS - 357 400 400 100% 4,250 100.140.430.02.214 BENEFITS- STATE DISABILITY INS 3,441 4,276 6,600 6,600 100% 8,100 100.140.430.02.216 VACATION / ANNUAL LV PAY OUT 6,138 10,361 3,000 3,000 100% - Total Benefits 64,078 81,950 100,399 100,399 100% 102,436 100.140.430.03 EMPLOYEE DEVELOPMENT
100.140.430.03.301 TRAVEL/TRAINING EXPENSES 4,821 1,887 5,100 3,500 69% 21,830 Total Employee Development 4,821 1,887 5,100 3,500 69% 21,830 100.140.430.04 COMMUNICATIONS
100.140.430.04.401 COMMUNICATIONS 1,291 1,200 1,300 1,225 94% 1,300 Total Communications 1,291 1,200 1,300 1,225 94% 1,300
100.140.430.05 SUPPLIES
100.140.430.05.525 TECHNICAL SUPPLIES 34,320 227 63,500 63,000 99% 123,500 Total Supplies 34,320 227 63,500 63,000 99% 123,500
100.140.430.06 SERVICES
100.140.430.06.612 REPAIRS/MAINTENANCE 9,938 105 6,500 9,000 138% 112,500 100.140.430.06.620 RENTALS/LEASES 1,569 11,581 16,000 9,000 56% 16,000 100.140.430.06.630 FEES/SERVICES 15,865 - 79,000 70,000 89% 415,000 100.140.430.06.645 SAFETY EQUIPMENT 2,522 6,875 9,000 3,000 33% 9,000 Total Services 29,895 18,561 110,500 91,000 82% 552,500 100.140.430.08 CAPITAL PROJECTS
100.140.430.08.809 UTILITY TRUCK - 67,094 4,620 4,620 100% - Total Capital Projects - 67,094 4,620 4,620 100% -
100.140.430.34 WATER
100.140.430.14.421 ELECTRICITY-HIGHLAND TRAILS 6 - - - 0% 100 100.140.430.14.424 ELECTRICITY-2ND ST PARK 1,375 - - - 0% 2,500 100.140.430.14.425 ELECTRICITY-RIMROCK MEDIAN 75 - - - 0% 125 100.140.430.14.426 ELECTRICITY-MONTEREY RD AREA 71 - - - 0% 125 100.140.430.14.474 2218 MURIEL DR - IRRIGATION 30 - - - 0% 100 Total Electricity 1,557 - - - 0% 2,950
100.140.430.34 WATER
100.140.430.34.467 WATER - CITY PROJ AREAS 29,019 - - - 0% 32,000 100.140.430.34.469 WATER - LENWOOD RD X SERRANO 6,021 - - - 0% 11,000 100.140.430.34.470 WATER - VISTA 3,610 - - - 0% 6,500
100.140.430.34.473 WATER - MONTEREY ROAD AREA 2,994 - - - 0% 6,000 100.140.430.34.474 MURIEL @ BROADWAY IRRIGATION 3,606 - - - 0% 5,200 100.140.430.34.475 LENWOOD & MAIN IRRIGATION 3,152 - - - 0% 5,300 Total Water 48,401 - - - 0% 66,000
Department Total 627,818 632,194 959,969 942,844 98% 1,588,916 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Park & Open Space Supervisor 1.00 1.00 1.00 1.00
Public Services Asst. I 4.00 4.00 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: 8.00 8.00 8.00 8.00
Open Spaces Maintenance Division
Open Spaces Maintenance
66 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 435 Building Maintenance 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.140.435.01 SALARIES
100.140.435.01.101 SALARIES, REGULAR 288,034 271,822 292,400 292,400 100% 284,650 100.140.435.01.103 OVERTIME 4,446 3,179 5,125 5,125 100% 5,125 100.140.435.01.109 INSURANCE OFFSET 47,256 44,000 45,000 45,000 100% 48,600 100.140.435.01.110 OT CASUAL EVENT - - 500 500 100% -
Total Salaries 339,736 319,000 343,025 343,025 100.0% 338,375 100.140.435.02 BENEFITS .
100.140.435.02.201 BENEFITS - RETIREMENT 34,000 28,951 29,800 29,800 100% 22,600 100.140.435.02.202 BENEFITS - LIFE INSURANCE 995 976 1,100 1,100 100% 1,100 100.140.435.02.205 BENEFITS - WORKERS' COMP 12,477 19,348 20,544 20,544 100% 19,168 100.140.435.02.206 BENEFITS - DEFERRED COMP 848 815 900 900 100% 900 100.140.435.02.208 BENEFITS - MEDICARE 5,636 5,550 5,900 5,900 100% 5,500 100.140.435.02.214 BENEFITS- STATE DISABILITY INS 2,963 3,233 3,800 3,800 100% 3,900 100.140.435.02.215 SICK LEAVE PAY OUT - 1,508 8,700 8,700 100% - 100.140.435.02.216 VACATION / ANNUAL LV PAY OUT 276 14,766 15,041 15,041 100% - Total Benefits 57,195 75,148 85,785 85,785 100.0% 53,168 100.140.435.03 EMPLOYEE DEVELOPMENT
100.140.435.03.301 TRAVEL/TRAINING EXPENSES 2,869 9,816 10,154 1,000 10% 12,610 Total Employee Development 2,869 9,816 10,154 1,000 0.0% 12,610 100.140.435.04 COMMUNICATIONS
100.140.435.04.401 COMMUNICATIONS 1,336 1,425 1,475 1,425 97% 1,500 Total Communications 1,336 1,425 1,475 1,425 96.6% 1,500 100.140.435.05 SUPPLIES
100.140.435.05.525 TECHNICAL SUPPLIES 68,023 100,880 58,000 70,000 121% 99,000 100.140.435.05.527 HARVEY HSE TECHNICAL SUPPLIES 26 - - - 0% - Total Supplies 68,049 100,880 58,000 70,000 120.7% 99,000 100.140.435.06 SERVICES
100.140.435.06.612 REPAIRS/MAINTENANCE 59,291 60,673 70,000 75,000 107% 80,000 100.140.435.06.620 RENTALS/LEASES - - 1,500 500 33% 1,500 100.140.435.06.630 FEES/SERVICES 138,739 98,266 94,000 85,000 90% 103,750 100.140.435.06.645 SAFETY EQUIPMENT 2,157 2,682 7,000 2,500 36% 7,000 Total Services 200,187 161,620 172,500 163,000 94.5% 192,250 100.140.435.08 CAPITAL EQUIP/PROJECTS
100.140.435.08.801 HARVEY HOUSE IMPROVEMENTS - 56,665 57,000 - 0% 206,000 100.140.435.08.804 HVAC / EVAP COOLERS 91,870 31,018 34,750 15,000 43% 50,000 100.140.435.08.805 CARGO VAN - 65,508 - - 0% -
Total Capital Equip/Projects 91,870 153,191 91,750 15,000 16.3% 256,000 100.140.435.14 ELECTRICITY
100.140.435.14.419 ELECTRICITY 118,728 109,786 105,000 75,322 72% 80,000 Total Electricity 118,728 109,786 105,000 75,322 71.7% 80,000 100.140.435.24 NATURAL GAS
100.140.435.24.440 NATURAL GAS 8,392 10,168 11,000 6,761 61% 6,900 Total Natural Gas 8,392 10,168 11,000 6,761 61.5% 6,900 100.140.435.34 WATER
100.140.435.34.466 WATER 36,504 40,460 38,000 37,803 99% 39,000 Total Water 36,504 40,460 38,000 37,803 99.5% 39,000
Department Total 924,866 981,495 916,689 799,121 87.2% 1,078,803 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Facility Maintenance Supervisor 1.00 1.00 1.00 1.00
Public Services Asst. I 0.00 0.00 0.00 0.00
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: 4.00 4.00 4.00 4.00
Building Maintenance Division
67 100 General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 440 Fleet Maintenance 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.140.440.01 SALARIES
100.140.440.01.101 SALARIES, REGULAR 277,457 264,319 271,600 271,600 100% 386,875 100.140.440.01.103 OVERTIME 481 1,309 4,025 4,025 100% 8,075 100.140.440.01.109 INSURANCE OFFSET 33,000 30,283 51,675 51,675 100% 63,600 100.140.440.01.110 OVERTIME-SPECIAL EVENT 466 495 - - 0% - Total Salaries 311,404 296,407 327,300 327,300 100.0% 458,550 100.140.440.02 BENEFITS
100.140.440.02.201 BENEFITS - RETIREMENT 28,928 25,623 21,300 21,300 100% 30,626 100.140.440.02.202 BENEFITS - LIFE INSURANCE 865 764 900 900 100% 1,200 100.140.440.02.205 BENEFITS - WORKERS' COMP 9,921 15,383 16,334 16,334 100% 19,733 100.140.440.02.206 BENEFITS - DEFERRED COMP 983 1,053 1,100 1,100 100% 1,125 100.140.440.02.208 BENEFITS - MEDICARE 5,306 5,424 6,550 6,550 100% 8,050 100.140.440.02.214 BENEFITS- STATE DISABILITY INS 2,655 2,932 3,775 3,775 100% 5,000 100.140.440.02.215 SICK LEAVE PAY OUT - 299 - - 0% -
100.140.440.02.216 VACATION / ANNUAL LV PAY OUT 4,744 16,438 - - 0% - Total Benefits 53,401 67,917 49,959 49,959 100.0% 65,734 100.140.440.03 EMPLOYEE DEVELOPMENT
100.140.440.03.301 TRAVEL/TRAINING EXPENSES 7,167 2,630 13,119 6,500 50% 17,708 Total Employee Development 7,167 2,630 13,119 6,500 49.5% 17,708 100.140.440.04 COMMUNICATIONS
100.140.440.04.401 COMMUNICATIONS 1,153 1,200 1,275 1,225 96% 1,300 Total Communications 1,153 1,200 1,275 1,225 96.1% 1,300 100.140.440.05 SUPPLIES
100.140.440.05.525 TECHNICAL SUPPLIES 17,471 9,781 7,300 2,500 34% 10,000 100.140.440.05.530 COST OF GOODS 44,301 - - - 0% -
100.140.440.05.531 CONSUMABLES 5,176 2,634 5,500 5,500 100% 5,500 Total Supplies 66,948 12,416 12,800 8,000 62.5% 15,500
100.140.440.06 SERVICES
100.140.440.06.601 VEHICLE FUEL COST 130,554 112,306 128,500 112,000 87% 130,000 100.140.440.06.608 VEHICLE MAINTENANCE COST 100,486 93,060 85,000 60,000 71% 85,000 100.140.440.06.630 FEES/SERVICES 12,424 11,342 23,000 18,000 78% 34,400 100.140.440.06.644 IT COST ALLOCATION 15,139 13,603 14,080 6,500 46% - 100.140.440.06.645 SAFETY EQUIPMENT 1,919 2,651 2,600 1,500 58% 2,600 Total Services 260,523 232,961 253,180 198,000 78.2% 252,000 Department Total 700,595 613,531 657,633 590,984 89.9% 810,792 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Fleet Maintenance Supervisor 1.00 1.00 1.00 1.00
Senior Fleet Mechanic 1.00 1.00 1.00 2.00
Fleet Mechanic 1.00 1.00 1.00 1.00
Total FTE's: 3.00 3.00 3.00 4.00
Fleet Maintenance Division
68 CODE COMPLIANCE

DEPARTMENT DESCRIPTION
The Code Compliance Department is responsible for enforcing state and local laws relating to health and safety, property maintenance standards, and land use regulations. Our goal is to maintain consistency with the City’s General Plan and to provide courteous, effective, and efficient service; which serves to enhance property values by reducing visual blight in Barstow’s neighborhoods. This is accomplished through a combination of proactive and reactive patrol. A key component of this goal is educating citizens concerning local, state, and federal regulations that affect them. The Code Compliance Department is continually working with other City Departments to provide additional support and enforcement tools. Code Compliance works closely with the Solid Waste Department; providing information to the citizens on ways to combat blight and beautify the Barstow community. Some services provided are Free Dump Day, which provides free disposal of tires and household trash.

Code Compliance has been very proactive in handling cases. The majority of all Code Compliance cases are selfinitiated by the Officers. It is a priority for the Code Compliance Department to eliminate blight conditions before residents become concerned enough to call in a complaint. There are three Code Compliance Officers dedicated to enforcing the local municipal code. You may visit the City’s website to identify the Code Officer assigned to your sector of the City.
--Problem Oriented Policing (POP)
--Graffiti Abatement
--Proactive Enforcement
--Business License Enforcement
--Illegal Dumping Enforcement
--Abatements
--Enforce Rental Registration
--Conduct Inspections
--Tenant Complaints

CODE COMPLIANCE SUPERVISOR

RENTAL PROPERTY

REGISTRATION

ENFORCEMENT

69 In January 2023, the adoption of a Rental Registration Ordinance went into effect. The enforcement of said rental registration for ALL rental properties rests with the Code Compliance Department. There are two Code Officers dedicated to ensuring all land owners with rentals in the City limits of Barstow are identified and comply with the registration process. This same team responds to all tenant complaints as well. 2026 HIGHLIGHTS 1.1.26 to 5.25.26 2027 GOALS AND OBJECTIVES  Officers opened 8 graffiti cases.
 Officers opened 35 illegal dumping cases.
 Officers opened 302 rental registration cases with
784 closed.
 Officers opened 205 maintenance of property
cases.
 Officers opened 203 vegetation violation cases.
 Officers opened 21 inoperative vehicle violations.
 Officers opened 13 cases with homeless
encampments.
 Total number of cases opened altogether is 763.

There are a total of 1161 open cases overall.
 Total number of cases closed is 537 of code and
rentals.
 These topics may include a variety of violations, per case.
 Tenant Complaints received: 53.
 Improve the Community by Proactively Effecting
Change.
 Provide courteous, effective, and efficient customer
service. Sync the resident with the Code Officer.
 Increase public education and outreach to residents
of the City.
 Promote partnerships with the community, other
agencies, and City departments.
 Gain voluntary compliance.
 Maintain same-day response time for health, safety,
and welfare cases.
 Review policies and procedures to ensure they are
in line with current best practices.
 Ongoing training when there are changes in staffing.
 Enforce the Rental Registration Ordinance.
70 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 501 Comm Dev Admin 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.150.501.01 SALARIES
100.150.501.01.101 SALARIES, REGULAR 294,535 335,310 533,300 533,300 1 524,050 100.150.501.01.103 OVERTIME 488 2,305 1,025 1,025 1 1,025 100.150.501.01.109 INSURANCE OFFSET 39,000 37,928 62,650 62,650 1 63,000 Total Salaries 334,024 375,543 596,975 596,975 100.0% 588,075 100.150.501.02 BENEFITS
100.150.501.02.201 BENEFITS - RETIREMENT 22,527 30,717 55,750 55,750 1 56,850 100.150.501.02.202 BENEFITS - LIFE INSURANCE 1,041 887 1,600 1,600 1 1,600 100.150.501.02.205 BENEFITS - WORKERS' COMP 14,766 22,897 24,313 24,313 1 22,684 100.150.501.02.206 BENEFITS - DEFERRED COMP 1,712 2,422 3,700 3,700 1 3,750 100.150.501.02.208 BENEFITS - MEDICARE 7,634 9,374 14,305 14,305 1 14,000 100.150.501.02.213 BILINGUAL SERVICES - 2,845 8,200 8,200 1 8,200 100.150.501.02.214 BENEFITS- STATE DISABILITY INS 3,291 4,164 6,850 6,850 1 7,000 100.150.501.02.216 VACATION / ANNUAL LV PAY OUT 4,610 18,076 1,682 1,682 1 - Total Benefits 55,580 91,380 116,400 116,400 100.0% 114,084 100.150.501.03 EMPLOYEE DEVELOPMENT
100.150.501.03.301 TRAVEL/TRAINING EXPENSES 4,047 - 2,000 2,000 1 7,750 Total Employee Development 4,047 - 2,000 2,000 100.0% 7,750 100.150.501.05 SUPPLIES
100.150.501.05.501 OFFICE SUPPLIES 1,428 550 750 750 1 750 Total Supplies 1,428 550 750 750 100.0% 750
Department Total 395,079 467,474 716,125 716,125 100.0% 710,659 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Planning & Comm. Dev. Administrator 1.00 0.00 0.00 0.00 Community Development Manager 0.00 1.00 1.00 1.00
Economic Development Specialist 0.00 1.00 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 2.00 1.00 1.00 1.00
Total FTE's: 5.00 5.00 5.00 5.00
Community Development Adminstration Division
71 ENGINEERING DEPARTMENT

CITY ENGINEER

DEVELOPMENT

PROCESSING & PERMITS

CAPITAL IMPROVEMENT

PROGRAM
--Tract and Parcel Map Approvals
--Grading and Drainage Plan
Review, Permits, and Inspections
--Transportation Permit Issuance
--Encroachment Permit Issuance
and Inspections
--Annual Road Construction &
Road Maintenance/Facilities Projects
--Transportation Improvements
--Traffic Operations/Safety
--Local/Regional Storm Drains
The City of Barstow’s Engineering Department remains committed to the critical role of supporting development, planning, design, and implementation of capital improvement projects that enhance public safety, strengthen public infrastructure, and support long term economic development throughout the community. The Department plays a key role in supporting economic development through review, permitting, inspection, and coordination of development related public infrastructure improvements, construction activities, and grading operations throughout the City. By working with Local, State, Regional and Federal Agencies, the Department continues to pursue funding opportunities and infrastructure investments that strengthen local and regional connectivity, promote economic growth, and support the City of Barstow’s long term community development goals. Projects include 1st Avenue Bridge(s) Over the Mojave River and Overflow. HVAC Upgrades at the Cora Harper Community Center, Foglesong Field Light Improvements, Local Road Safety Plans, Traffic Signal Upgrades, and many others. The Department works closely with contractors, consultants, utility providers, and public agencies to implement and manage these projects. To sum it up, the City of Barstow Engineering Department serves a vital role in protecting public safety, supporting economic development, maintaining essential public infrastructure, and delivering responsible capital improvements that enhance the quality of life and long-term sustainability of the community.

DEPARTMENT DESCRIPTION
72 ENGINEERING DEPARTMENT
2025-26 HIGHLIGHTS 2026-27 GOALS AND OBJECTIVES
 The City of Barstow Engineering Department performs
a variety of inspections throughout the construction
process of development to ensure compliance with
approved plans, City Standards, permit conditions, and
compliance with local and state regulations and
ordinances.

Engineering inspections for these types of
developments include site grading, erosion control
inspection, underground utility inspections for water,
sewer, storm drain systems. In addition, most
developments are required to submit and develop
Street Improvement Plans. The inspections in the rightof-way may involve curb, gutter, sidewalk, asphalt pavement, ADA accessibility, driveway construction,
traffic control and roadway safety inspection to verify compliance with California’s Manual of Uniform Traffic
Control Devices, stormwater pollution prevention plan
(SWPPP)inspections, and drainage inspections.

Some commercial developments that have had these
types of inspections are listed as follows;
 301 Montara Rd. - Walmart Fuel Station
 101 Laverne Ct. - Alexis Trucking
 301 Pioneer – Mercy Air Helipad
 190 Coolwater Off-Grid EV Charging Station
Additional inspections carried out by the Engineering
Department may include street lighting, signage,
trench inspections, and utility company encroachment
work within the public right-of-way
 Other projects managed or inspected by the
Engineering Department included the following listing
below:
 Traffic Signal Upgrades along Main St and
Barstow Rd.
 Foglesong Field Lighting Improvements
 Mountain View Memorial Cemetery
Landscape Curbing Improvements
 ATP Grants (2) for Safe Routes to Schools
(SR2S)
 Local Roads and Safety Program
 Cora Harper Community Center HVAC Upgrades
 FY 25-26 Street Rehabilitation Project
 First Avenue Bridge over BNSF: Work with all
teams associated with this project to ensure
project closeout.  First Avenue Bridge over Mojave River and Mojave River Overflow: Complete the Project Approval and
Environmental Document (PAED) phase of the
project and process into the Project Specifications
and Estimating (PS&E) of the Project Engineering (PE)
Phase.  Traffic Signal Upgrades along Main Street and Barstow Road will include updates to traffic signal heads,
pedestrian count-down signal heads, and installation of an improved camera vehicle detection system.  FY 25-26 Street Rehabilitation Project- Successfully complete the project to deliver a safe, high-quality
roadway on-schedule, and on budget, while reducing
the impacts to residents, businesses, and travelers.  Customer Service: Work with the public and contractors to provide the best service possible. The
department will continue to push for collaborative
efforts between utility companies and the City to
reduce conflicts, community impact and costs
associated with Right of Way Projects.  Serve as the Flood Plain Administrator, working with FEMA to manage storm-related public hazards within
our community.  The Engineering Department will continue to actively pursue and secure available Local, State, and Federal
Funding opportunities to support critical infrastructure improvements and enhance the long-term safety,
reliability, and sustainability of the City’s public facilities and transportation systems.  Downtown Main Street Improvements-. The project is aimed at revitalizing the heart of the city, Downtown
Main Street. And is projected to include Main Street
and begin at 1st Avenue and end at 7th Avenue with an
overall goal of creating a welcoming community
gathering destination that supports future events and
economic activity. This will include roadway
improvements and upgrades to parks and public spaces
within the downtown corridor.
73 Department Workload Indicators- Engineering
Estimated Goal
FY 25-26 FY 26-27

1. Capital Improvement Projects Construction completed 3 4

2. Design CIPS completed 2 4

3. CRM (Citizen Response Management) requests processed 100% 100%

4. Traffic Collisions Data Reports recorded in the database 0 100%

5. Traffic Surveys performed 1 2
Department Performance Measures - Engineering
Estimated Goal
FY 25-26 FY 26-27

1. Construction CIPS completed within budget 100% 100%

2. Design CIPS completed within the schedule 95% 100%

3. Grading Plans processed within allotted time* 90% 100%

4. Improvement Plans processed within allotted time* 95% 100%

5. Parcel and Tract Maps processed within the allotted time* 90% 100%

6. Encroachment Permits processed within 1 business day 90% 100%

7. Responses to CRM requests within two weeks 100% 100%

8. Traffic Collision Data Reports recorded in a database within ten days 0% 100%

9. Public request for traffic safety concerns investigated within 30 days 100% 100%
* 10 business days for 1st review and 7 business days for 2nd review 74 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 505 Engineering 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.150.505.01 SALARIES
100.150.505.01.101 SALARIES, REGULAR 59,963 - - - - -
100.150.505.01.109 INSURANCE OFFSET 6,000 - - - - -
Total Salaries 65,963 - - - 0.0% -
100.150.505.02 BENEFITS
100.150.505.02.201 BENEFITS - RETIREMENT 9,439 - - - - - 100.150.505.02.202 BENEFITS - LIFE INSURANCE 150 - - - - - 100.150.505.02.205 BENEFITS - WORKERS' COMP 4,522 7,013 7,446 - - 6,947 100.150.505.02.206 BENEFITS - DEFERRED COMP 589 - - - - - 100.150.505.02.208 BENEFITS - MEDICARE 3,833 - - - - -
100.150.505.02.214 BENEFITS- STATE DISABILITY INS 655 - - - - - 100.150.505.02.215 SICK LEAVE PAY OUT 33,252 - - - - -
100.150.505.02.216 VACATION / ANNUAL LV PAY OUT 26,347 - - - - - Total Benefits 78,787 7,013 7,446 - 0.0% 6,947
100.150.505.04 COMMUNICATIONS
100.150.505.04.401 COMMUNICATIONS 226 - - - - -
Total Communications 226 - - - 0.0% -
100.150.505.05 SUPPLIES
100.150.505.05.501 OFFICE SUPPLIES - - 250 200 1 250
100.150.505.05.520 ADS/PUBLICATIONS - 9,519 10,000 5,000 1 10,000 100.150.505.05.525 TECHNICAL SUPPLIES 254 - 750 750 1 750 Total Supplies 254 9,519 11,000 5,950 54.1% 11,000
100.150.505.06 SERVICES
100.150.505.06.630 FEES/SERVICES 156,296 346,619 385,000 - - 400,000 100.150.505.06.644 IT COST ALLOCATION 4,425 - 12,174 - - - Total Services 160,721 346,619 397,174 - 0.0% 400,000
Department Total 305,951 363,151 415,620 5,950 1.4% 417,947 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Engineering Svcs. Administrator 1.00 0.00 0.00 0.00
Total FTE's: 1.00 0.00 0.00 0.00
Community Development - Engineering Division
75 BUILDING AND SAFETY

DEPARTMENT DESCRIPTION
The City of Barstow’s Building and Safety Department
implements policy and procedure for the construction
process by use of the Municipal Code, the California Code of Regulations Title 24, and Federal Regulation. The
following examples outline some of the many services
provided by the Building and Safety Department:
 Provide general information regarding building
codes, construction methods, and materials used
within the building environment.
 Evaluation of plan submittal documents to
ensure all necessary information has been
included prior to permit issuance.
 Management of project approval in coordination
with state and county agencies.
 Comprehensive field inspections performed by
International Code Council (ICC) certified
inspection staff.
 Issuance of Certificates of Occupancy for change
of occupancy, building improvements,
rehabilitation, or new buildings within the City.
 Inspection of fire protection equipment by staff
certified by the California State Fire Marshal and
International Code Council.
 Ensure safe and reliable infrastructure through
the inspections of sanitary sewer, storm drains,
curb & gutter, sidewalks, asphalt paving, and
traffic control systems.
 The Building and Safety Department is
committed to advancing public safety through
continued training, collaboration, and
community partnership, which results in safe,
accessible, and code-compliant structures.
--Building/Fire Inspections
- Project Management
- Emergency Response
--Proactive Enforcement
--Rental Registration
--Abatements
--Building/Fire Prevention Permit Issuance
--Plan Review

BUILDING OFFICIAL/FIRE MARSHAL

PLAN CHECKS & PERMITS INSPECTIONS CODE COMPLIANCE
76 Department Workload Indicators – Building and Safety Actual Actual Estimated Goal
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Total Number of Plan Checks 408 380 270 400
New Single Family Residence
Permits 3 7 4 8
Total Business License Applications/
Renewals Received 1,113 3,168 2,065 2,500
Total Number of Inspections 5,364 4,265 3,300 4,000
2025-26 HIGHLIGHTS 2026-27 GOALS AND OBJECTIVES
 Departmental Statistics (Through May 2026)
o Issued 19 Certificate of Occupancy
o Issued 34 Commercial Building Permits
o Issued 4 new Commercial Building Permits
o Issued 3 New Single-Family Dwelling Permits
o Issued 105 Residential Solar Permits
o Issued 418 Miscellaneous Building Permits
(Roofing, Plumbing, Mechanical, Pools,
Commercial & Residential Additions/ Alterations,
etc.)
 Focus on updated disaster preparedness training for all staff members.
 Implement a paperless permitting and licensing system.  Demonstrate the department’s expertise by obtaining
additional professional certifications.
 Implement a new plan review procedure to increase
speed and efficiency, providing more clarity to the public.  Modernize inspection procedures with new technologies and improved customer feedback.
 Increase availability of Building Department staff to provide convenient access to customers who are seeking
building-related answers by skilled professionals.
 Provide the highest level of flexibility when scheduling inspections and field reviews, and modernizing scheduling to provide customers with more clarity.
 Continue to provide excellent in-person expertise and assistance.
77 100 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 935,263 961,012 1,019,800 1,019,800 100% 1,074,850 100.150.511.01.103 OVERTIME 21,530 23,187 30,375 30,375 100% 30,375 100.150.511.01.109 INSURANCE OFFSET 111,250 108,375 111,000 111,000 100% 109,400 100.150.511.01.110 OVERTIME-SPECIAL EVENT 144 - 500 500 100% - 100.150.511.01.111 STANDBY BASIC 26,689 31,504 45,750 45,750 100% 47,000 Total Salaries 1,094,876 1,124,078 1,207,425 1,207,425 100% 1,261,625 100.150.511.02 BENEFITS
100.150.511.02.201 BENEFITS - RETIREMENT 96,009 100,269 110,320 110,320 100% 115,000 100.150.511.02.202 BENEFITS - LIFE INSURANCE 3,060 2,917 3,300 3,300 100% 3,325 100.150.511.02.205 BENEFITS - WORKERS' COMP 40,335 62,546 66,412 66,412 100% 61,964 100.150.511.02.206 BENEFITS - DEFERRED COMP 2,878 3,014 3,100 3,100 100% 3,400 100.150.511.02.207 UNIFORM ALLOWANCE 3,300 5,321 6,300 6,300 100% 6,300 100.150.511.02.208 BENEFITS - MEDICARE 20,302 21,198 20,600 20,600 100% 20,600 100.150.511.02.213 BILINGUAL SERVICES 7,274 8,451 9,075 9,075 100% 9,700 100.150.511.02.214 BENEFITS- STATE DISABILITY INS 10,213 12,648 13,000 13,000 100% 15,200 100.150.511.02.216 VACATION / ANNUAL LV PAY OUT 25,165 29,369 2,566 2,566 100% - Total Benefits 208,537 245,734 234,673 234,673 100% 235,489 100.150.511.03 EMPLOYEE DEVELOPMENT
100.150.511.03.301 TRAVEL/TRAINING EXPENSES 10,770 7,665 10,000 10,000 100% 15,700 100.150.511.03.302 ASA CASP TRAINING EXPENSES - - 4,000 - 0% 4,000 100.150.511.03.305 DUES/SUBS/MEMBERSHIPS 4,600 5,628 6,000 4,500 75% 3,500 Total Employee Development 15,370 13,293 20,000 14,500 73% 23,200 100.150.511.04 COMMUNICATIONS
100.150.511.04.401 COMMUNICATIONS 7,746 8,905 9,000 6,740 75% 7,000 Total Communications 7,746 8,905 9,000 6,740 75% 7,000
100.150.511.05 SUPPLIES
100.150.511.05.501 OFFICE SUPPLIES 4,967 4,073 2,500 2,000 80% 2,500 100.150.511.05.525 TECHNICAL SUPPLIES 1,035 1,309 2,500 150 6% 2,500 Total Supplies 6,003 5,381 5,000 2,150 43% 5,000
100.150.511.06 SERVICES
100.150.511.06.626 PROF SERV. LEGAL 43,442 80,062 81,750 40,000 49% - 100.150.511.06.630 FEES/SERVICES 25,587 21,112 40,000 20,000 50% 200,000 100.150.511.06.644 IT COST ALLOCATION 9,992 42,405 60,000 12,000 20% - 100.150.511.06.645 SAFETY EQUIPMENT 469 538 2,500 500 20% 2,500 100.150.511.06.639 ABATEMENT COSTS - - - - 150,000
Total Services 79,490 144,117 184,250 72,500 39% 352,500 Department Total 1,412,021 1,541,508 1,660,348 1,537,988 93% 1,884,814 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Community Development Director 0.00 1.00 1.00 1.00
City Building Official/Fire Marshal 1.00 0.00 0.00 0.00 Senior Comm. Dev. Inspector 2.00 2.00 2.00 2.00
Community Dev. Inspector I 2.00 2.00 2.00 2.00
Code Compliance Supervisor 1.00 1.00 1.00 1.00
Code Compliance Officer I 5.00 4.00 4.00 4.00
Code Compliance Officer II 0.00 1.00 1.00 1.00
Total FTE's: 11.00 11.00 11.00 11.00
Community Development - Building and Safety Division
78 PLANNING DEPARTMENT

DEPARTMENT DESCRIPTION

The Planning Department works with citizens and community leaders to build a consensus on how the City should grow, both in the short and long term. This is accomplished through the General Plan and Specific Plans throughout the city and by reviewing all new development proposals to ensure they reflect this vision. The planning department reviews all rezoning, conditional use permits, and site plans. Planning provides maps, assignment of street names and building addresses, zoning map updates, review of all landscaping plans, and architectural design of new developments.

General Plan – In FY 2025/2026, the Planning Division assisted in the update of the General Plan, which is a comprehensive planning document that establishes goals and policies to guide decision-makers and the community towards its vision for the City of Barstow. It also serves as an overarching guide in the implementation of the Development Code, which defines development regulations and establishes zoning districts throughout the City. In addition, Planning completes zoning ordinance amendments and changes to be compatible with the General Plan. The Planning Division recently completed a comprehensive General Plan Update covering 2023-2048. The 2023-2048 General Plan will be implemented through a variety of ongoing and periodic actions and programs, with the most common including decisions on proposals for development and --Plan Check & Permits
--Ensure Conformity
--Code Compliance

COMMUNITY DEVELOPMENT

DIRECTOR

PLANNING
79 zoning changes, adjustments to annual budgets, and the updating of master plans and strategic plans for roadways, infrastructure systems, and public services.

Ensuring Conformity and Compliance – The Planning Division ensures proposed projects conform to and comply with the City’s development guidelines and the State’s environmental regulations. Ensuring compliance helps to preserve the environment and improve the quality of life within the City. The Planning Division works with other City divisions, such as Building and Safety, Fire, and Engineering, when reviewing new developments to ensure each project has adequate infrastructure and services. Planning provides zoning confirmations, informs of land use processes, and regulation information to the general public, including property and business owners, developers, architects, engineers, and real estate agents. The Planning Division also assists with Planning Commissioners and Planning Commission meetings. The Planning Commission has review authority over all new developments and certain land uses proposed to be located in existing buildings. In addition, the Planning Commission also makes recommendations to the City Council on changes to zoning and the General Plans. The Planning Commission also acts as the Traffic Committee and reviews any issues related to roads, including speed limits and signals.
2025-26 HIGHLIGHTS 2026-27 GOALS AND OBJECTIVES
 Completed Projects:
-613 Montara Road – Wal-Mart Fueling Station
-101 Laverne Court – Alexis Trucking
-1523 East Main Street – IHOP & Fuzzy’s Taco Shop
 Processed six (6) Conditional Use Permit
applications.
 Processed one (1) General Plan Amendment
application.
 Processed seven (7) Administrative Site Plan
Review applications.
 Planning Commission recommended approval of
the 2023-2048 General Plan & Barstow
International Gateway (BIG) Specific Plan.
 Ongoing Projects:
-506 East Virginia Way – Five Below
-Various Electric Vehicle (EV) charger installations
-Single Family Residential Developments
-Tract Maps
 Implementation of 2023-2048 General Plan.
 Support development processes for the Barstow
International Gateway (BIG) Specific Plan.
 Complete necessary Municipal Code updates and
edits.
80 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 531 Planning 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.150.531.03 EMPLOYEE DEVELOPMENT
100.150.531.03.301 TRAVEL/TRAINING EXPENSES 3,470 1,001 4,500 2,500 56% 7,300 100.150.531.03.302 TRAVEL/MISC-PLAN COMMISSION 5,291 - 6,250 4,000 64% 6,500 100.150.531.03.305 DUES/SUBS/MEMBERSHIPS 464 238 500 - 0% 500 Total Employee Development 9,225 1,239 11,250 6,500 58% 14,300 100.150.531.05 SUPPLIES
100.150.531.05.501 OFFICE SUPPLIES 1,145 - 500 - 0% 500 100.150.531.05.520 ADS/PUBLICATIONS 7,583 5,126 7,500 300 4% 10,000 100.150.531.05.525 TECHNICAL SUPPLIES - - 1,000 - 0% 1,000 Total Supplies 8,727 5,126 9,000 300 3% 11,500
100.150.531.06 SERVICES
100.150.531.06.630 FEES/SERVICES 574,712 527,985 497,500 361,000 73% 600,000 100.150.531.06.631 FEES-PLANNING COMMISSIONERS 3,900 4,900 6,000 4,000 67% 6,000 100.150.531.06.632 REIMBURSABLE BNSF BIG PROJ COSTS - - 1,388,427 1,400,000 101% 1,200,000 Total Services 578,612 532,885 1,891,927 1,765,000 93% 1,806,000 Department Total 596,565 539,250 1,912,177 1,771,800 93% 1,831,800 Community Development - Planning Division
81 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 541 Economic Development 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.150.541.03 EMPLOYEE DEVELOPMENT
100.150.541.03.301 TRAVEL/TRAINING EXPENSES - 1,501 2,200 - - 9,225 100.150.541.03.305 DUES/SUBS/MEMBERSHIPS 4,300 8,591 15,050 15,000 1 6,270 Total Employee Development 4,300 10,092 17,250 15,000 87.0% 15,495 100.150.541.04 COMMUNICATIONS
100.150.541.04.401 COMMUNICATIONS 493 452 600 635 1 700 Total Communications 493 452 600 635 105.8% 700
100.150.541.05 SUPPLIES
100.150.541.05.520 ADS/PUBLICATIONS 10,000 11,000 6,000 9,000 2 9,000 Total Supplies 10,000 11,000 6,000 9,000 150.0% 9,000
100.150.541.06 SERVICES
100.150.541.06.630 FEES/SERVICES 124,291 120,475 114,500 80,000 1 122,000 Total Services 124,291 120,475 114,500 80,000 69.9% 122,000 100.150.541.07 TAXES/INSURANCE/MISCELLANEOUS
100.150.541.07.746 MARKETING 2,888 - - - - 5,000
Total Taxes/Insurance/Misc 2,888 - - - 0.0% 5,000
Department Total 141,972 142,019 138,350 104,635 75.6% 152,195 Economic Development Division
82 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 542 Community Promotion 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.150.542.07 TAXES/INSURANCE/MISCELLANEOUS
100.150.542.07.765 DOWNTOWN CHRISTMAS LIGHTING - 1,405 1,550 1,550 100% 2,000 Total Taxes/Insurance/Misc - 1,405 1,550 1,550 0.0% 2,000 Department Total - 1,405 1,550 1,550 0.0% 2,000
Community Promotion Division
83 100 General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 543 Harvey House Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.150.543.01 SALARIES
100.150.543.01.108 SALARIES CASUAL 70,449 74,747 72,000 82,000 114% 80,000 Total Salaries 70,449 74,747 72,000 82,000 114% 80,000
100.150.543.04 COMMUNICATIONS
100.150.543.04.401 COMMUNICATIONS 8,247 8,737 8,575 2,810 33% 3,000 Total Communications 8,247 8,737 8,575 2,810 33% 3,000
100.150.543.05 SUPPLIES
100.150.543.05.525 TECHNICAL SUPPLIES 3,623 - 7,000 - 0% 5,000 Total Supplies 3,623 - 7,000 - 0% 5,000
100.150.543.06 SERVICES
100.150.543.06.630 FEES/SERVICES 13,043 1,498 2,500 2,500 100% 20,000 Total Services 13,043 1,498 2,500 2,500 100% 20,000
100.150.543.14 ELECTRICITY
100.150.543.14.402 ELECTRICITY/OUTSIDE 32,733 - - - 0% - 100.150.543.14.430 ELECTRICITY/INSIDE 34,676 - - - 0% - Total Electricity 67,409 - - - 0% -
100.150.543.24 NATURAL GAS
100.150.543.24.445 NATURAL GAS 1,771 - - - 0% -
Total Natural Gas 1,771 - - - 0% -
100.150.543.34 WATER
100.150.543.34.480 WATER 12,104 - - - 0% -
Total Water 12,104 - - - 0% -
Department Total 176,646 84,981 90,075 87,310 97% 108,000 Community Development - Harvey House Division
84 PARKS AND RECREATION

DEPARTMENT DESCRIPTION
Recreation: The Division is responsible for the
coordination and delivery of full-service leisure and
recreation programs. Program areas include, but are
not limited to: adult and youth sports, liaison to
more than a half dozen non-profit sports
organizations, and a full line of contract classes for
the youth, adults, and seniors. Operation of the
Historic Harvey House, Robert A. Sessions Memorial
Sports Park, Youth Sports Community Promotional
Fund (Measure Q), and management of the Eda
Henderson Pool.
2025-2026 PROGRAMMATIC CHANGES
The Parks and Recreation Department continues to apply strategies outlined in the City’s Vision to maintain the City’s network of parkland and recreational opportunities. Budgetary constraints continue to limit capital projects and if possible preventive maintenance is deferred or minimized.

The management of the Parks and Open Space Division is a function within the Public Works Department.

Capital Projects – FY 2025-26 budget capital projects include repair of the field lights, new HVAC System at Cora Harper, and improvements to facilities and parks.

Recreation Programming - Most youth and adult sports programs, as well as recreation event programming, are designed with a fee structure that covers most of the direct costs associated with the program.

PARKS AND RECREATION
--Recreational/Educational Programming
--Facility Rentals and Management
--Aquatic Center Management
--Harvey House Management

RECREATION
85 2025-26 HIGHLIGHTS
 Purchased new basketball nets for basketball courts at the Robert A Sessions Memorial Sportspark.  Purchased brand new soccer goals for Robert A Sessions Memorial Sports Park (Measure Q).  Replaced & added all base anchors on Lower & Upper Fields.  Created a free gym membership for all Barstow residents 60 years old and up (Measure Q).  Created Free Contract Classes for all Barstow residents 60 years old and up (Measure Q).  Held annual Harvey House Halloween Bash and Haunted House.  Held annual Trunk or Treat in front of City Hall.
 Held annual Christmas Tree Lighting.
 Held annual Hoppin Easter Fest event at Sports Park
 5k Running Series w/custom medal-Hoppin 5k, Freedom 5k, Zombie Run, Turkey Trot  Movie at the pool-Luca
 Swim Lessons at Henderson Pool (2 separate sessions)
 Jr Lifeguard Program at Henderson Pool
 Cinco De Mayo Event at Foglesong Park
 Fun Fridays at Dana Park
 Youth Basketball Season at Cora Harper
 Kiddie Soccer Season at BHS gym
 Tball Season at Sports Park
 Father’s Day Tie Dye event at Dana
 4
th of July Spectacular event
 Waived user group fees for field rentals (Measure Q).  Held Craft Nights at Dana Park Building (St Patty’s, Valentine’s Day, Earth Day, Christmas).  Held Mother & Me Tea Event at Harvey House.
 Partnered with Nike Store to do activities with kids.  Held multiple Pickleball Tournaments at the new Pickleball Courts at Dana Park.  Held Adult League Night Softball at Sportspark for multiple seasons (Spring, Summer, Fall) (Men’s, Coed, Women’s).  Held Adult League Night Soccer at Sportspark for multiple seasons (Spring, Summer, Fall) (Men’s & Women’s). 86 2026-27 GOALS AND OBJECTIVES
 Begin repairing the ball fields at Robert A. Sessions Memorial Sports Park.  Repair Eda Henderson Pool facilities and infrastructure.  Complete and open Jasper Park Facility.
 Work with partners to reduce consumption and increase efficiency in operations wherever possible.  Expand Aquatics programs.
 Develop a formal cost recovery policy for all programming areas.  Replace the shade structure and lighting in the Pavilion at Robert A. Session Memorial Sports Park.  Replace tennis lights at Dana Park.
 Expand teen programming.
 Increase marketing for rental facilities.
 Increase marketing and attendance at the Eda Henderson Pool.  Increase programs offered to the community.
 Improve current events hosted by the City.
 Increase events.
 Increase participation in programs and events.
 Upgrade gym equipment at Cora
 Fitness-based activities for youth
 Increase family-oriented activities (game nights/movie nights) 87 100 General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 630 Parks and Recreation 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.160.630.01 SALARIES
100.160.630.01.101 SALARIES, REGULAR 108,933 190,532 232,600 232,600 100% 228,900 100.160.630.01.103 OVERTIME 7,583 3,008 5,125 5,125 100% 5,125 100.160.630.01.108 SALARIES CASUAL 146,938 115,263 125,000 125,000 100% 125,000 100.160.630.01.109 INSURANCE OFFSET 19,156 28,500 35,000 35,000 100% 35,400 Total Salaries 282,610 337,302 397,725 397,725 100.0% 394,425 100.160.630.02 BENEFITS
100.160.630.02.201 BENEFITS - RETIREMENT 14,979 18,364 18,200 18,200 100% 18,000 100.160.630.02.202 BENEFITS - LIFE INSURANCE 369 646 800 800 100% 800 100.160.630.02.205 BENEFITS - WORKERS' COMP 11,511 17,848 18,952 18,952 100% 17,682 100.160.630.02.206 BENEFITS - DEFERRED COMP 461 717 900 900 100% 850 100.160.630.02.207 UNIFORM ALLOWANCE - 174 - - 0% -
100.160.630.02.208 BENEFITS - MEDICARE 9,386 8,707 5,100 5,100 100% 5,350 100.160.630.02.211 BENEFITS-PARS 3,778 3,800 4,500 4,500 100% 4,500 100.160.630.02.214 BENEFITS- STATE DISABILITY INS 1,624 2,314 2,950 2,950 100% 4,750 100.160.630.02.216 VACATION / ANNUAL LV PAY OUT 20,827 - - - 0% - Total Benefits 62,935 52,571 51,402 51,402 100.0% 51,932 100.160.630.03 EMPLOYEE DEVELOPMENT
100.160.630.03.301 TRAVEL/TRAINING EXPENSES 619 - 4,820 - 0% - 100.160.630.03.305 DUES/SUBS/MEMBERSHIPS 170 - - - 0% - Total Employee Development 789 - 4,820 - 0.0% -
100.160.630.04 COMMUNICATIONS
100.160.630.04.401 COMMUNICATIONS 5,985 6,605 6,350 8,785 138% 9,000 Total Communications 5,985 6,605 6,350 8,785 138.3% 9,000 100.160.630.05 SUPPLIES
100.160.630.05.501 OFFICE SUPPLIES 1,724 380 850 25 3% 500 100.160.630.05.525 TECHNICAL SUPPLIES 18,887 1,013 250 - 0% - Total Supplies 20,612 1,393 1,100 25 2.3% 500
100.160.630.06 SERVICES
100.160.630.06.612 REPAIRS/MAINTENANCE 28,292 - - 250 0% 250 100.160.630.06.630 FEES/SERVICES 15,755 480 610 1,100 180% 1,200 100.160.630.06.631 INSTRUCTORS / REFEREES 14,272 8,912 9,500 9,500 100% 9,500 100.160.630.06.644 IT COST ALLOCATION 8,891 2,131 10,700 - 0% - Total Services 67,209 11,523 20,810 10,850 52.1% 10,950 100.160.630.07 TAXES/INSURANCE/MISCELLANEOUS
100.160.630.07.705 LOSSES/CLAIMS 45 124 125 20 16% 125
100.160.630.07.743 CUSTOMER REFUNDS 25,885 7,700 7,500 620 8% 1,000 Total Taxes/Insurance/Misc 25,930 7,824 7,625 640 8.4% 1,125 100.160.630.14 ELECTRICITY
100.160.630.14.418 ELECTRICITY-TENNIS COURTS 286 334 300 320 107% 350 100.160.630.14.419 ELECTRICITY-FOGLESONG PARK 41,365 51,048 47,450 44,819 94% 45,000 100.160.630.14.420 ELECTRICITY-LILLIAN PARK 2,378 2,381 2,100 4,480 213% 4,500 100.160.630.14.421 ELECTRICITY-STURNACLE PARK 784 793 750 773 103% 800 100.160.630.14.422 ELECTRICITY-JASPER PARK 1,201 1,931 2,100 3,370 160% 3,500 100.160.630.14.424 ELECTRICITY-PANAMINT PARK 2,209 1,906 2,500 1,907 76% 1,925 100.160.630.14.425 ELECTRICITY-SOCCER FIELDS 219 253 400 341 85% 350 100.160.630.14.426 ELECTRICITY-BARSTOW HEIGHTS (6) 127 200 130 65% 150 100.160.630.14.427 ELECTRICITY-72 OPAL RIMROCK 10,790 13,689 15,000 14,172 94% 14,500 100.160.630.14.430 ELECTRICITY-DANA PARK 664 670 700 628 90% 650 100.160.630.14.431 ELECTRICITY-COMM CENTER 32,977 24,001 35,000 25,668 73% 27,000 Total Electricity 92,866 97,132 106,500 96,608 90.7% 98,725 100.160.630.24 NATURAL GAS
100.160.630.24.440 NATURAL GAS-JASPER PARK 429 2,095 2,500 483 19% 500 100.160.630.24.441 NATURAL GAS-DANA PARK 2,337 132 2,250 119 5% 150 100.160.630.24.442 NATURAL GAS-841 BARSTOW RD 4,252 3,559 4,000 134 3% 150 Total Natural Gas 7,018 5,786 8,750 736 8.4% 800
100.160.630.34 WATER
100.160.630.34.466 WATER-FOGLESONG PARK 168,127 156,867 139,000 136,271 98% 137,000 100.160.630.34.467 WATER-LILLIAN PARK 43,269 58,306 59,000 51,949 88% 52,000 100.160.630.34.468 WATER-STURNACLE PARK 38,154 44,519 44,000 42,824 97% 43,000 100.160.630.34.469 WATER-JASPER PARK 35,531 41,971 42,800 32,944 77% 33,000 100.160.630.34.471 WATER-PANAMINT PARK 25,732 28,314 32,000 28,372 89% 30,000 100.160.630.34.472 WATER-SOCCER FIELDS 77,129 89,008 82,250 66,619 81% 68,000 100.160.630.34.473 WATER-BARSTOW HEIGHTS 21,935 33,059 30,200 29,787 99% 31,000 100.160.630.34.474 WATER-STRINGHAM PARK 102,839 127,149 109,000 100,065 92% 100,500 100.160.630.34.477 WATER-DANA PARK 24,858 112,692 110,000 94,631 86% 95,000 Total Water 537,573 691,887 648,250 583,462 90.0% 589,500 Department Total 1,103,528 1,212,022 1,253,332 1,150,233 91.8% 1,156,957 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Parks & Rec 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
Total FTE's: 4.00 3.00 3.00 3.00
Parks and Recreation Division
88 100 General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 636 Henderson Pool 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.160.636.01 SALARIES
100.160.636.01.108 SALARIES CASUAL 54,292 48,529 93,500 93,500 100% 95,000 Total Salaries 54,292 48,529 93,500 93,500 100.0% 95,000 100.160.636.04 COMMUNICATIONS
100.160.636.04.401 COMMUNICATIONS 918 965 1,500 1,350 90% 1,500 Total Communications 918 965 1,500 1,350 90% 1,500
100.160.636.05 SUPPLIES
100.160.636.05.501 OFFICE SUPPLIES - - 500 - 0% 250
100.160.636.05.524 HENDERSON SNACK BAR 1,995 3,998 5,000 - 0% 5,000 100.160.636.05.525 TECHNICAL SUPPLIES 2,454 795 1,000 - 0% 500 100.160.636.05.526 CHEMICAL SUPPLIES 15,460 11,562 22,800 22,800 100% 22,800 Total Supplies 19,909 16,355 29,300 22,800 77.8% 28,550 100.160.636.06 SERVICES
100.160.636.06.612 REPAIRS/MAINTENANCE 11,100 - - - #DIV/0! - 100.160.636.06.630 FEES/SERVICES 13,122 - - - #DIV/0! - 100.160.636.06.645 SAFETY EQUIPMENT 1,106 645 1,000 - 0% 500 Total Services 25,327 645 1,000 - 0.0% 500
Department Total 100,446 66,494 125,300 117,650 93.9% 125,550 Henderson Pool Division
89 100 General Fund Actual Actual Amended Estimated % of Proposed 160 Recreation Dept Expenditure Classification Expense Expense Budget Expense Budget Budget 640 Sports Park Division 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.160.640.01 SALARIES
100.160.640.01.108 SALARIES CASUAL 93,611 - - - 0% -
Total Salaries 93,611 - - - 0.0% -
100.160.640.04 COMMUNICATIONS
100.160.640.04.401 COMMUNICATIONS 2,475 - - - 0% -
Total Communications 2,475 - - - 0.0% -
100.160.640.05 SUPPLIES
100.160.640.05.501 OFFICE SUPPLIES 472 151 - - 0% -
100.160.640.05.525 TECHNICAL SUPPLIES 20,388 - - - 0% - 100.160.640.05.526 PROGRAM SUPPLIES/CONCESSIONS 9,209 2,061 - - 0% - Total Supplies 30,069 2,212 - - 0.0% -
100.160.640.06 SERVICES
100.160.640.06.612 REPAIRS/MAINTENANCE 17,224 193 250 - 0% - 100.160.640.06.630 FEES/SERVICES 3,542 - - - 0% -
100.160.640.06.644 IT COST ALLOCATION 12,821 - - - 0% - 100.160.640.06.645 SAFETY EQUIPMENT 454 - - - 0% -
Total Services 34,041 193 250 - 0.0% -
100.160.640.14 ELECTRICITY
100.160.640.14.401 ELECTRICITY-MAYOR KATY PKWY 26,548 - - - 0% - Total Electricity 26,548 - - - 0.0% -
100.160.640.24 NATURAL GAS
100.160.640.24.401 NATURAL GAS-GUADALUPE #2 132 - - - 0% - 100.160.640.24.402 NATURAL GAS-GUADALUPE #1 210 - - - 0% - Total Natural Gas 342 - - - 0.0% -
100.160.640.34 WATER
100.160.640.34.401 WATER-TRACK 2700 MAYOR KATY 379 - - - 0% - 100.160.640.34.402 WATER-2800 GUADALUPE-A 56,922 - - - 0% - 100.160.640.34.403 WATER-2800 GUADALUPE-B 60,786 - - - 0% - 100.160.640.34.404 WATER-2800 GUADALUPE-C 3,206 - - - 0% - 100.160.640.34.405 WATER-2800 GUADALUPE-D 55,530 - - - 0% - Total Water 176,823 - - - 0.0% -
Department Total 363,908 2,405 250 - 0.0% -
Sportspark Division
90 102 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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.110.115.02 BENEFITS
102.110.115.02.227 PENSION UNFUNDED LIABILITY - 11,397 2,297 2,297 100% 64,579 Total Benefits - 11,397 2,297 2,297 100.0% 64,579
102.110.115.09 TRANSFERS/CONTINGENCY/CONTRAS
102.110.115.09.100 COST ALLOCATION - GENERAL FUND I 508,000 508,000 508,000 - 0% - 102.110.115.09.302 TRANSFERS TO DEBT SERVICE 19,107 19,135 19,105 19,105 100% 19,082 Total Transfers/Contingency/Contras 527,107 527,135 527,105 19,105 0.0% 19,082 Department Total 527,107 538,532 529,402 21,402 4.0% 83,661 Measure Q - Transfers and Others
91 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 120 City Manager 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.110.120.06 SERVICES
102.110.120.06.628 AUDIT EXPENSE 1,900 1,960 2,000 2,000 100% 2,000 102.110.120.06.630 FEES/SERVICES 2,714 1,542 1,000 1,300 130% 1,500 Total Services 4,614 3,502 3,000 3,300 110.0% 3,500
Department Total 4,614 3,502 3,000 3,300 110.0% 3,500
Measure Q - City Manager
92 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 110 General Government Expenditure Classification Expense Expense Budget Expense Budget Budget 160 Information Technology 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.110.160.01 SALARIES
102.110.160.01.101 SALARIES, REGULAR 45,296 46,331 49,450 49,450 100% 49,450 102.110.160.01.103 OVERTIME 5,664 6,552 9,500 9,500 100% 9,500 102.110.160.01.109 INSURANCE OFFSET 4,800 4,800 7,700 7,700 100% 9,120 102.110.160.01.111 STANDBY BASIC 2,109 387 7,500 7,500 100% 7,500 Total Salaries 57,869 58,071 74,150 74,150 100.0% 75,570 102.110.160.02 BENEFITS
102.110.160.02.201 BENEFITS - RETIREMENT 3,390 3,545 4,040 4,040 100% 4,040 102.110.160.02.202 BENEFITS - LIFE INSURANCE 135 134 200 200 100% 135 102.110.160.02.205 BENEFITS - WORKERS' COMP 1,621 2,514 2,670 2,670 100% 2,491 102.110.160.02.208 BENEFITS - MEDICARE 680 693 1,200 1,200 100% 1,200 102.110.160.02.214 BENEFITS- STATE DISABILITY INS 465 549 850 850 100% 850 102.110.160.02.216 VACATION / ANNUAL LV PAY OUT 1,017 2,965 - - #DIV/0! - Total Benefits 7,308 10,400 8,960 8,960 100.0% 8,716
Department Total 65,177 68,471 83,110 83,110 100.0% 84,286 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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
93 102 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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.110.175.07 TAXES/INSURANCE/MISC.
102.110.175.07.724 INSURANCE, LIABILITY 148,268 220,009 359,144 356,439 99% 242,044 Total Taxes/Insurance/Misc. 148,268 220,009 359,144 356,439 99.2% 242,044 Department Total 148,268 220,009 359,144 356,439 99.2% 242,044 Measure Q - Insurance/Risk Management Division
94 102 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 743,902 902,460 972,500 972,500 100% 994,285 102.130.321.01.103 OVERTIME 769,023 844,236 500,000 500,000 100% 450,000 102.130.321.01.107 OVERTIME-COURT 24,301 21,390 21,000 21,000 100% 23,000 102.130.321.01.109 INSURANCE OFFSET 83,000 98,750 114,350 114,350 100% 122,400 102.130.321.01.110 OVERTIME-SPECIAL EVENT - 1,445 1,311 1,311 100% - 102.130.321.01.111 STANDBY BASIC 2,546 18,636 19,783 19,783 100% 19,750 102.130.321.01.120 OVERTIME - CHP CANNABIS GRANT - 1,390.32- 1,000 1,000 100% - Total Salaries 1,622,772 1,886,917 1,629,944 1,629,944 100.0% 1,609,435 102.130.321.02 BENEFITS
102.130.321.02.201 BENEFITS - RETIREMENT 96,342 120,172 133,150 133,150 100% 135,000 102.130.321.02.202 BENEFITS - LIFE INSURANCE 2,212 2,582 2,500 2,500 100% 2,650 102.130.321.02.205 BENEFITS - WORKERS' COMP 25,755 39,937 42,406 42,406 100% 39,566 102.130.321.02.207 UNIFORM ALLOWANCE 9,400 11,685 10,736 10,736 100% 10,600 102.130.321.02.208 BENEFITS - MEDICARE 26,882 32,817 47,500 47,500 100% 47,500 102.130.321.02.210 BENEFITS - WORKERS COMP CLAIMS 11,288.42- 65,402 - - 0% - 102.130.321.02.213 BILINGUAL SERVICES - - 10,200 10,200 100% 2,600 102.130.321.02.214 BENEFITS- STATE DISABILITY INS 9,666 12,860 21,600 21,600 100% 21,600 102.130.321.02.216 VACATION / ANNUAL LV PAY OUT 9,072 6,871 10,312 10,312 100% - 102.130.321.02.227 PENSION UNFUNDED LIABILITY 2,421 4,101 6,213 6,213 100% 121,487 Total Benefits 181,751 296,427 284,617 284,617 100.0% 381,003 102.130.321.03 EMPLOYEE DEVELOPMENT
102.130.321.03.301 TRAVEL/TRAINING EXPENSES 18,544 56,376 27,578 31,100 113% 20,750 102.130.321.03.305 DUES/SUBS/MEMBERSHIPS - 1,170 - - 0% 5,000 Total Employee Development 18,544 57,546 27,578 31,100 112.8% 25,750 102.130.321.05 SUPPLIES
102.130.321.05.525 TECHNICAL SUPPLIES - 2,500 40,000 30,000 75% 15,450 102.130.321.05.526 AMMUNITION & RANGE SUPPLIES 19,782 28,367 30,000 30,000 100% - Total Employee Development 19,782 30,867 70,000 60,000 85.7% 15,450 102.130.321.06 SERVICES
102.130.321.06.601 VEHICLE FUEL COST 70,034 87,033 88,000 65,000 74% 75,000 102.130.321.06.608 VEHICLE MAINTENANCE COST MEAS Q PD 43,472 72,715 70,000 70,000 100% 70,000 102.130.321.06.630 FEES/SERVICES 142,035 267,977 195,000 100,000 51% 55,100 102.130.321.06.632 PERSONNEL RECRUITMENT - PD 5,570 5,618 5,000 - 0% - 102.130.321.06.644 IT COST ALLOCATION 138,582 216,819 250,000 - 0% 356,100 102.130.321.06.645 SAFETY EQUIPMENT 13,655 19,988 20,000 15,000 75% 20,000 102.130.321.06.647 CROSSING GUARD CONTRACT - - 5,000 5,000 100% 5,000 Total Services 413,349 670,150 633,000 255,000 40.3% 581,200 102.130.321.07 TAXES/INSURANCE/MISC.
102.130.321.07.733 CAP-LEASE-ENTERPRISE PROG MEAS Q 189,863 174,819 145,300 145,300 100% 196,000 102.130.321.07.749 CAP-LEASE LICENSE PLATE READERS 65,050 85,000 85,000 85,000 100% - 102.130.321.07.762 EXPLORER PROGRAM - 921 1,100 600 55% 1,100 Total Taxes/Insurance/Misc. 254,913 260,739 231,400 230,900 99.8% 197,100 102.130.321.08 CAPITAL EQUP/PROJECTS
102.130.321.08.801 CAPITAL EQUIPEMENT - - 1,158,500 - 0% - 102.130.321.08.882 MACHINERY & EQUIP $20K AND UP - PD 40,129 40,129 100,150 - 0% - Total Capital Equip/Projects 40,129 40,129 1,258,650 - 0.0% - 102.130.321.09 TRANSFERS/CONTINGENCY/CONTRAS
102.130.321.09.302 TRANSFERS TO DEBT SERVICE 6,767 6,777 6,767 6,767 100% 6,758 Total Transfers/Contingency/Contras 6,767 6,777 6,767 6,767 0.0% 6,758 Department Total 2,558,007 3,249,551 4,141,956 2,498,328 60.3% 2,816,696 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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
95 102 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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.130.323.01 SALARIES
102.130.323.01.101 SALARIES, REGULAR 186,573 227,363 224,900 224,900 100% 253,233 102.130.323.01.103 OVERTIME 210,983 134,193 150,000 150,000 100% 100,000 102.130.323.01.109 INSURANCE OFFSET 22,000 30,000 30,000 30,000 100% 49,200 102.130.323.01.110 OT SPECIAL EVENT - - - - 0% -
Total Salaries 419,556 391,556 404,900 404,900 100.0% 402,433 102.130.323.02 BENEFITS
102.130.323.02.201 BENEFITS - RETIREMENT 13,583 17,472 17,500 17,500 100% 18,450 102.130.323.02.202 BENEFITS - LIFE INSURANCE 611 768 800 800 100% 800 102.130.323.02.205 BENEFITS - WORKERS' COMP 8,283 12,845 13,639 13,639 100% 12,725 102.130.323.02.207 UNIFORM ALLOWANCE 1,512 2,268 2,300 2,300 100% 2,268 102.130.323.02.208 BENEFITS - MEDICARE 3,777 4,271 3,500 3,500 100% 5,150 102.130.323.02.214 BENEFITS- STATE DISABILITY INS 2,625 3,389 2,900 2,900 100% 4,650 Total Benefits 30,392 41,013 40,639 40,639 100.0% 44,043 102.130.323.03 EMPLOYEE DEVELOPMENT
102.130.323.03.301 TRAVEL/TRAINING EXPENSES 1,376 - 7,500 3,000 40% 8,175 Total Employment Development 1,376 - 7,500 3,000 0.0% 8,175 102.130.323.08 CAPITAL EQUIP/PROJECTS
102.130.323.08.801 DISPATCH CENTER UPGRADE 104,829 - - - 0% - 102.130.323.08.802 DISPATCH 911 PHONE SYSTEM UPGRADE - - 200,000 55,000 28% 70,000 Total Capital Equip/Projects 104,829 - 200,000 55,000 0.0% 70,000 Department Total 556,153 432,569 653,039 503,539 77.1% 524,651 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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
96 102 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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.130.324.01 SALARIES
102.130.324.01.101 SALARIES, REGULAR 61,143 99,021 68,600 68,600 100% 70,800 102.130.324.01.103 OVERTIME 963 2,377 1,000 1,000 100% 1,000 102.130.324.01.109 INSURANCE OFFSET 9,000 9,000 9,000 9,000 100% 9,000 Total Salaries 71,106 110,398 78,600 78,600 100.0% 80,800 102.130.324.02 BENEFITS
102.130.324.02.201 BENEFITS - RETIREMENT 4,790 7,777 5,400 5,400 100% 5,750 102.130.324.02.202 BENEFITS - LIFE INSURANCE 235 234 300 300 100% 275 102.130.324.02.205 BENEFITS - WORKERS' COMP 2,226 3,452 3,666 3,666 100% 3,420 102.130.324.02.207 UNIFORM ALLOWANCE 756 756 800 800 100% 756 102.130.324.02.208 BENEFITS - MEDICARE 1,066 1,562 1,100 1,100 100% 1,100 102.130.324.02.213 BILINGUAL SERVICES 720 720 800 800 100% 1,440 102.130.324.02.214 BENEFITS- STATE DISABILITY INS 733 1,239 900 900 100% 900 Total Benefits 10,527 15,739 12,966 12,966 100.0% 13,641 Department Total 81,632 126,137 91,566 91,566 100.0% 94,441 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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
97 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 425 Street Maintenance 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.140.425.01 SALARIES
102.140.425.01.101 SALARIES, REGULAR 97,075 115,159 118,800 118,800 100% - 102.140.425.01.103 OVERTIME 3,467 5,495 7,625 7,625 100% - 102.140.425.01.109 INSURANCE OFFSET 21,500 24,000 28,000 28,000 100% - 102.140.425.01.110 OT CASUAL EVENT 541 683 470 470 100% - 102.140.425.01.111 STANDBY BASIC 2,943 906 3,000 3,000 100% - Total Salaries 125,526 146,243 157,895 157,895 100.0% - 102.140.425.02 BENEFITS
102.140.425.02.201 BENEFITS - RETIREMENT 7,452 9,127 9,500 9,500 100% - 102.140.425.02.202 BENEFITS - LIFE INSURANCE 390 448 500 500 100% - 102.140.425.02.205 BENEFITS - WORKERS' COMP 4,031 6,250 6,637 6,637 100% - 102.140.425.02.208 BENEFITS - MEDICARE 1,655 1,883 1,900 1,900 100% - 102.140.425.02.214 BENEFITS- STATE DISABILITY INS 1,098 1,487 1,600 1,600 100% - 102.140.425.02.216 VACATION / ANNUAL LV PAY OUT 5,337 4,162 - - 0% - Total Benefits 19,962 23,356 20,137 20,137 100.0% -
102.140.425.05 SUPPLIES
102.140.425.05.525 TECHNICAL SUPPLIES 139,369 154,472 172,000 70,000 41% - Total Supplies 139,369 154,472 172,000 70,000 41% -
102.140.425.06 SERVICES
102.140.425.06.644 IT COST ALLOCATION 11,301 11,929 12,500 - 0% - Total Services 11,301 11,929 12,500 - 0% -
102.140.425.08 CAPITAL EQUIP/PROJECTS
102.140.425.08.801 CRACK SEALER - - 20,000 - 0% -
102.140.425.08.807 CAPITAL EQUIPEMENT - 96,308 395,000 136,000 34% - 102.140.425.08.808 WHEEL LOADER - 352,322 - - 0% -
Total Capital Equip/Projects - 448,630 415,000 136,000 32.8% - 102.140.425.09 TRANSFERS/CONTINGENCY/CONTRAS
102.140.425.09.400 TRANSFER TO CIP FUND - - 108,192 941,696 870% - Total Transfers/Contingency/Contras - - 108,192 941,696 870.4% - Department Total 276,196 761,274 865,587 1,305,591 150.8% - Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Public Services Asst. I 2.00 2.00 2.00 0.00
Total FTE's: 2.00 2.00 2.00 0.00
Measure Q - Street Maintenance Division
98 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 430 Open Spaces 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.140.430.05 SUPPLIES
102.140.430.05.525 TECHNICAL SUPPLIES 42,241 90,317 90,000 35,000 39% - Total Supplies 42,241 90,317 90,000 35,000 0.0% -
102.140.430.06 SERVICES
102.140.430.06.612 REPAIRS/MAINTENANCE 15,816 41,411 4,000 500 13% - 102.140.430.06.630 FEES/SERVICES - 17,947 16,000 100 1% - Total Services 15,816 59,358 20,000 600 3% -
102.140.430.08 CAPITAL EQUIP/PROJECTS
102.140.430.08.804 PARK IMPROVEMENTS 524,382 554,428 635,500 300,000 47% - Total Capital Equip/Projects 524,382 554,428 635,500 300,000 47.2% - 100.140.430.14 ELECTRICITY
102.140.430.14.421 ELECTRICITY-HIGHLAND TRAILS - 41 150 100 67% - 102.140.430.14.424 ELECTRICITY-2ND ST PARK - 2,044 1,800 2,235 124% - 102.140.430.14.425 ELECTRICITY - RIMROCK MEDIAN - 23 100 105 105% - 102.140.430.14.426 ELECTRICITY-MONTEREY RD AREA - 24 100 106 106% - 102.140.430.14.474 ELECTRICITY-2218 MURIEL DR-IRRIGATION - 43 100 85 85% - Total Electricity - 2,175 2,250 2,631 0.0% -
100.140.430.34 WATER
102.140.430.34.467 WATER-CITY PROJ AREAS - 26,974 29,100 30,167 104% - 102.140.430.34.469 WATER-LENWOOD RD X SERRANO - 8,278 7,375 10,370 141% - 102.140.430.34.470 WATER-VISTA - 4,572 4,100 6,376 156% - 102.140.430.34.473 WATER-MONTEREY RD AREA - 4,065 4,100 5,918 144% - 102.140.430.34.474 MURIEL @ BROADWAY IRRIGATION - 4,767 4,375 5,163 118% - 102.140.430.34.475 LENWOOD & MAIN IRRIGATION - 4,164 4,200 5,282 126% - Total Water - 52,820 53,250 63,276 0.0% -
Department Total 582,439 759,099 801,000 401,507 47.2% - Measure Q - Open Spaces Maintenance Division
99 102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 140 Comm Services Expenditure Classification Expense Expense Budget Expense Budget Budget 435 Building Maintenance 2023-24 2024-25 2024-25 2025-26 Expended 2026-27 102.140.435.08 CAPITAL EQUIP/PROJECTS
102.140.435.08.801 BUILDING IMPROVEMENTS 15,438 51,898 150,000 - 0% - Total Capital Equip/Projects 15,438 51,898 150,000 - 0.0% - Department Total 15,438 51,898 150,000 - 0.0% -
Measure Q - Building Maintenance Division
100
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.140.440.01 SALARIES
102.140.440.01.101 SALARIES, REGULAR 83,937 93,550 96,300 96,300 100% - 102.140.440.01.103 OVERTIME 285 1,167 4,050 4,050 100% - 102.140.440.01.109 INSURANCE OFFSET 12,000 12,000 12,000 12,000 100% - 102.140.440.01.110 OVERTIME-SPECIAL EVENT 479 539 - - #DIV/0! - Total Salaries 96,701 107,255 112,350 112,350 100.0% -
102.140.440.02 BENEFITS
102.140.440.02.201 BENEFITS - RETIREMENT 6,390 7,308 7,600 7,600 100% - 102.140.440.02.202 BENEFITS - LIFE INSURANCE 267 276 300 300 100% - 102.140.440.02.205 BENEFITS - WORKERS' COMP 2,925 4,536 4,815 4,815 100% - 102.140.440.02.208 BENEFITS - MEDICARE 1,061 1,187 1,500 1,500 100% - 102.140.440.02.214 BENEFITS- STATE DISABILITY INS 730 941 1,200 1,200 100% - Total Benefits 11,373 14,248 15,415 15,415 100.0% -
102.140.440.06 SERVICES
102.140.440.06.601 VEHICLE FUEL COST 8,054 11,171 14,000 14,000 100% 15,500 102.140.440.06.608 VEHICLE MAINTENANCE COST 12,897 14,971 18,000 18,000 100% 19,000 Total Services 20,950 26,142 32,000 32,000 100.0% 34,500 Department Total 129,024 147,646 159,765 159,765 100.0% 34,500 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Senior Mechanic 1.00 1.00 1.00 0.00
Total FTE's: 1.00 1.00 1.00 0.00
Measure Q - Fleet Maintenance Division
101
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 100.150.543.07 TAXES/INSURANCE/MISCELLANEOUS
102.150.542.07.755 PLANNED COMMUNITY PROMOTIONS 13,161 44,811 83,850 56,000 67% 83,850 102.150.542.07.765 DOWNTOWN XMAS LIGHTS 5,518 908 8,000 11,000 138% 12,000 102.150.542.07.766 MURAL PROGRAM 35,000 20,000 40,000 40,000 100% 40,000 102.150.542.07.767 4TH OF JULY COMM EVENT 60,556 70,465 68,650 69,000 101% 80,000 102.150.542.07.768 MILITARY BANNERS 261 8,591 2,500 - 0% 2,500 102.150.542.07.769 COMM PROMOTION GENERAL (UNPL) - 2,850 - - 0% 5,000 102.150.542.07.770 YOUTH PROGRAM FUNDS MEAS Q 33,645 34,229 150,000 65,000 43% 150,000 102.150.542.07.771 SENIOR PROGRAM FUNDS MEAS Q 280 5,397 50,000 18,000 36% 50,000 Total Taxes/Insurance/Misc 148,421 187,251 403,000 259,000 0.0% 423,350 Department Total 148,421 187,251 403,000 259,000 64.3% 423,350 Community Development - Community Promotion Division
102
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.150.543.05 SUPPLIES
102.150.543.05.525 TECHNICAL SUPPLIES - 12,398 19,000 3,000 16% 5,000 Total Supplies - 12,398 19,000 3,000 0.0% 5,000
102.150.543.06 SERVICES
102.150.543.06.630 FEES/SERVICES - 21,752 285,000 10,000 4% 285,000 Total Fees/Services - 21,752 285,000 10,000 3.5% 285,000 102.150.543.14 ELECTRICITY
102.150.543.14.402 ELECTRICITY/OUTSIDE - 34,559 31,100 33,235 107% 35,000 102.150.543.14.430 ELECTRICITY/INSIDE - 33,429 31,000 29,445 95% 30,000 Total Electricity - 67,988 62,100 62,680 100.9% 65,000
102.150.543.24 NATURAL GAS
102.150.543.24.445 NATURAL GAS - 4,219 4,675 13,193 282% 15,000 Total Natural Gas - 4,219 4,675 13,193 0.0% 15,000
102.150.543.34 WATER
102.150.543.34.480 WATER - 14,490 15,000 23,713 158% 24,000 Total Water - 14,490 15,000 23,713 0.0% 24,000
Department Total - 120,846 385,775 112,586 0.0% 394,000 Community Development - Harvey House Division
103
102 Measure Q - General Fund Actual Actual Amended Estimated % of Proposed 150 Comm Development Expenditure Classification Expense Expense Budget Expense Budget Budget 544 Senior Center 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.150.544.07 TAXES/INSURANCE/MISCELLANEOUS
102.150.544.07.772 UTILITIES - SENIOR CENTER - - 42,000 11,000 26% 42,000 Total Taxes/Insurance/Misc - - 42,000 11,000 0.0% 42,000 Department Total - - 42,000 11,000 26.2% 42,000
Community Development - Senior Center Division
104
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.160.630.05 SUPPLIES
102.160.630.05.525 TECHNICAL SUPPLIES - 9,657 17,500 13,000 74% 15,000 Total Supplies - 9,657 17,500 13,000 0.0% 15,000
102.160.630.06 SERVICES
102.160.630.06.612 REPAIRS/MAINTENANCE - 12,400 18,000 - 0% 10,000 102.160.630.06.630 FEES/SERVICES - 23,100 8,700 8,700 100% 8,700 102.160.630.06.644 IT COST ALLOCATION - 4,961 - - 0% -
Total Services - 40,462 26,700 8,700 0.0% 18,700
102.160.630.08 CAPITAL PROJECTS
102.160.630.08.801 PARK IMPROVEMENTS 95,347 - - - 0% -
102.160.630.08.882 MACHINERY & EQUIP $20K AND UP - - 55,000 55,000 100% - Total Capital Projects 95,347 - 55,000 55,000 100.0% -
Department Total 95,347 50,119 99,200 76,700 77.3% 33,700 Measure Q - Parks and Recreation Division
105
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.160.636.05 SUPPLIES
102.160.636.05.525 TECHNICAL SUPPLIES - 543 3,000 250 8% 38,500 Total SUPPLIES - 543 3,000 250 0.0% 38,500
102.160.636.06 SERVICES
102.160.636.06.612 REPAIRS/MAINTENANCE - 6,012 6,500 - 0% 30,000 102.160.636.06.630 FEES/SERVICES - 11,170 17,150 13,000 76% 25,000 102.160.636.06.644 IT COST ALLOCATION 9,011 9,840 12,500 - 0% 25,000 Total Services 9,011 27,023 36,150 13,000 36.0% 80,000
Department Total 9,011 27,566 39,150 13,250 33.8% 118,500 Measure Q - Henderson Pool Division
106
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.160.640.01 SALARIES
102.160.640.01.108 SALARIES CASUAL - 92,889 90,000 90,000 100% 95,000 Total Salaries - 92,889 90,000 90,000 0.0% 95,000
102.160.640.04 COMMUNICATIONS
102.160.640.04.401 COMMUNICATIONS - 3,082 3,125 3,000 96% 3,125 Total Communications - 3,082 3,125 3,000 0.0% 3,125
102.160.640.05 SUPPLIES
102.160.640.05.501 OFFICE SUPPLIES - 227 500 - 0% 500
102.160.640.05.525 TECHNICAL SUPPLIES - 17,032 22,500 22,500 100% 15,000 102.160.640.05.526 PROGRAM SUPPLIES/CONCESSIONS - 6,272 11,000 8,000 73% 22,000 Total Supplies - 23,530 34,000 30,500 0.0% 37,500
102.160.640.06 SERVICES
102.160.640.06.612 REPAIRS/MAINTENANCE - 447 28,085 10,000 36% 20,000 102.160.640.06.630 FEES/SERVICES - 5,358 5,500 3,500 64% 5,000 102.160.640.06.644 IT COST ALLOCATION 1,000 13,838 15,000 - 0% 44,000 102.160.640.06.645 SAFETY EQUIPMENT - 870 1,000 100 10% 500 Total Services 1,000 20,513 49,585 13,600 0.0% 69,500
102.160.640.14 ELECTRICITY
102.160.640.14.401 ELECTRICITY-MAYOR KATY PKWY - 26,382 23,000 27,410 119% 29,000 Total Electricity - 26,382 23,000 27,410 0.0% 29,000
102.160.640.24 NATURAL GAS
102.160.640.24.401 NATURAL GAS-GUADALUPE #2 - 132 200 119 60% 150 102.160.640.24.402 NATURAL GAS-GUADALUPE #2 - 146 500 119 24% 150 Total Natural Gas - 278 700 238 0.0% 300
100.160.640.34 WATER
102.160.640.34.401 WATER-TRACK 2700 MAYOR KATY - 513 515 638 124% 650 102.160.640.34.402 WATER-2800 GUADALUPE-A - 76,178 78,200 50,684 65% 51,000 102.160.640.34.403 WATER-2800 GUADALUPE-B - 78,954 80,000 55,722 70% 57,000 102.160.640.34.404 WATER-2800 GUADALUPE-C - 5,195 5,500 6,658 121% 7,000 102.160.640.34.405 WATER-2800 GUADALUPE-D - 69,263 67,250 62,013 92% 62,500 Total Water - 230,103 231,465 175,715 0.0% 178,150
Department Total 1,000 396,778 431,875 340,463 0.0% 412,575 Sports Park Division
107
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.225.225.07 TAXES/INSURANCE/MISC
102.225.225.07.700 HOLMAN CAPITAL EQUIP LEASE PURCHASE 167,203 167,203 467,203 467,203 100% 467,203 Total Taxes/Insurance/Misc 167,203 167,203 467,203 467,203 100.0% 467,203 102.225.225.08 CAPITAL PROJECTS
102.225.225.08.807 PIERCE ENFORCER PUC PUMPER & BRUSH TRUCK - 579,655 - - 0% - 102.225.225.08.808 SCBA BOTTLES/PACKS 16,865 162,206 - - 0% - 102.225.225.08.809 SCBA COMPRESSOR - 99,461 - - 0% -
102.225.225.08.882 MACHINERY & EQUIP $20K AND UP - FIRE - - 183,700 - 0% - Total Capital Projects 16,865 841,323 183,700 - 0.0% -
102.225.225.09 TRANSFERS/CONTINGENCY/CONTRACTS
102.225.225.09.103 TRANSFER TO MEAS Q 103 4,165,657 4,575,338 4,863,965 - 0% 4,833,088 Total Capital Equip/Projects 4,165,657 4,575,338 4,863,965 - 0.0% 4,833,088 Department Total 4,349,724 5,583,863 5,514,868 467,203 8.5% 5,300,291 Measure Q Fund 102 - Barstow Fire Protection District
108
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 102.225.229.09 TRANSFERS/CONTINGENCY/CONTRACTS
102.225.229.09.103 TRANSFER TO MEAS Q 103 109,915 77,675 98,620 - 0% 111,536 Total Transfer/Contingency/Contracts 109,915 77,675 98,620 - 0.0% 111,536 Department Total 109,915 77,675 98,620 - 0.0% 111,536
Measure Q Fund 102 - Barstow Fire Protection District Admin 109
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 815,044 915,083 1,033,900 1,033,900 100% 1,249,457 103.225.225.01.103 OVERTIME 1,156,439 1,361,235 1,250,000 1,250,000 100% 800,000 103.225.225.01.109 INSURANCE OFFSET 69,875 86,375 99,000 99,000 100% 126,000 Total Salaries 2,041,358 2,362,693 2,382,900 2,382,900 100.0% 2,175,457 103.225.225.02 BENEFITS
103.225.225.02.201 BENEFITS - RETIREMENT 413,147 480,526 483,000 483,000 100% 566,425 103.225.225.02.202 BENEFITS - LIFE INSURANCE 2,187 2,253 2,900 2,900 100% 3,286 103.225.225.02.205 BENEFITS - WORKERS' COMP 31,369 48,643 51,650 51,650 100% 48,191 103.225.225.02.207 UNIFORM ALLOWANCE 5,435 7,356 8,100 8,100 100% 8,100 103.225.225.02.208 BENEFITS - MEDICARE 18,220 24,484 15,500 15,500 100% 30,100 103.225.225.02.210 BENEFITS - WORKERS COMP CLAIMS 5,957.52- - 50,000 50,000 100% 25,000 103.225.225.02.214 BENEFITS- STATE DISABILITY INS 10,841 18,490 12,900 12,900 100% 26,950 103.225.225.02.215 SICK LEAVE PAY OUT - 22,849 20,000 20,000 100% 20,000 103.225.225.02.216 VACATION / ANNUAL LV PAY OUT 22,253 63,313 60,000 60,000 100% 60,000 Total Benefits 503,453 667,913 704,050 704,050 100.0% 788,052 103.225.225.03 EMPLOYEE DEVELOPMENT
103.225.225.03.301 TRAVEL/TRAINING EXPENSES 9,060 2,114 17,500 6,500 37% 17,500 Total Employee Development 9,060 2,114 17,500 6,500 37.1% 17,500 103.225.225.05 SUPPLIES
103.225.225.05.501 OFFICE SUPPLIES 1,378 958 1,300 500 38% 1,000 103.225.225.05.523 EMS/MEDICAL SUPPLIES 31,101 31,456 33,000 33,000 100% 33,000 103.225.225.05.524 FIRE EQUIPMENT 26,809 22,079 31,000 30,000 97% 40,000 103.225.225.05.525 TECHNICAL SUPPLIES 1,644 1,574 3,000 250 8% 6,000 Total Supplies 60,931 56,067 68,300 63,750 93.3% 80,000 103.225.225.06 SERVICES
103.225.225.06.601 VEHICLE FUEL COST 38,816 40,796 35,000 35,000 100% 38,000 103.225.225.06.608 VEHICLE MAINTENANCE COST 16,108 20,971 13,500 15,000 111% 18,000 103.225.225.06.632 PERSONNEL RECRUITMENT COSTS - 1,889 5,000 - 0% - 103.225.225.06.644 IT COST ALLOCATION 74,180 45,951 119,020 45,000 38% 129,000 103.225.225.06.645 SAFETY EQUIPMENT 14,854 23,333 45,000 25,000 56% 45,000 Total Services 143,958 132,940 217,520 120,000 55.2% 230,000 103.225.225.07 TAXES/INSURANCE/MISC
103.225.225.07.724 INSURANCE, LIABILITY 104,244 181,760 303,695 - 0% 186,604 103.225.225.07.733 CAP-LEASE-ENTERPRISES PROG MEAS Q FIRE 9,200 - - - #DIV/0! - Total Taxes/Insurance/Misc 113,444 181,760 303,695 - 0.0% 186,604 103.225.225.08 CAPITAL EQUIP/PROJECTS
103.225.225.08.804 GENERATOR AT FIRE STATION 69,073 1,857 - - #DIV/0! - 103.225.225.08.805 FIRE DEPT STATION ALERTING 58,720 - - - #DIV/0! - 103.225.225.08.881 FACILITY IMPROVEMENTS - FIRE - - 185,475 - 0% 185,475 Total Capital Equip/Projects 127,793 1,857 185,475 - 0.0% 185,475 103.225.225.09 TRANSFERS/CONTINGENCY/CONTRACTS
103.225.225.09.224 TRANSFERS (225-FIRE LOAN) 500,000 500,000 500,000 500,000 100% 500,000 103.225.225.09.302 TRANSFER-DEBT SERVICE 671,617 669,993 670,000 670,000 100% 670,000 Total Transfers/Contingency/Contracts 1,171,617 1,169,993 1,170,000 1,170,000 100.0% 1,170,000 Department Total 4,171,614 4,575,338 5,049,440 4,447,200 88.1% 4,833,088 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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 Fund 103 - Barstow Fire Protection District
110
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 84,663 53,478 86,400 86,400 100% 74,969 103.225.229.01.109 INSURANCE OFFSET 12,000 11,944 12,000 12,000 100% 13,200 Total Salaries 96,663 65,422 98,400 98,400 100.0% 88,169 103.225.229.02 BENEFITS
103.225.229.02.201 BENEFITS - RETIREMENT 6,430 4,195 6,900 6,900 100% 5,862 103.225.229.02.202 BENEFITS - LIFE INSURANCE 282 282 300 300 100% 262 103.225.229.02.205 BENEFITS - WORKERS' COMP 3,096 4,801 5,097 5,097 100% 4,756 103.225.229.02.207 UNIFORM ALLOWANCE 756 756 800 800 100% 756 103.225.229.02.208 BENEFITS - MEDICARE 1,123 708 1,400 1,400 100% 1,100 103.225.229.02.214 BENEFITS- STATE DISABILITY INS 769 557 1,100 1,100 100% 1,000 103.225.229.02.227 UNFUNDED LIABILITY - 157 322 322 100% 8,834 Total Benefits 12,455 11,456 15,919 15,919 100.0% 22,570 103.225.229.09 TRANSFERS/CONTINGENCY/CONTRACTS
103.225.229.09.302 TRANSFERS TO DEBT SERVICE 796 797 300 300 100% 796 Total Transfers/Contingency/Contracts 796 797 300 300 100.0% 796 Department Total 109,915 77,675 114,619 114,619 100.0% 111,536 Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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 Fund 103 - Barstow Fire Protection District Admin 111
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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27 104.100.100.02 BENEFITS
104.100.100.02.220 RETIREE HEALTH - PEMCHA 13,114 9,390 11,000 11,000 100% 11000 104.100.100.02.222 RETIREE HEALTH COMPENSATION 19,109 15,150 18,000 15,000 83% 15000 Total Benefits 32,224 24,540 29,000 26,000 89.7% 26,000 104.100.100.09 TRANSFERS/CONTINGENCY/CONTRAS
104.100.100.09.905 COST ALLOCATION 11,900 11,900 0 11,900 #DIV/0! 11900 Total Transfers/Contingency/Contras 11,900 11,900 - 11,900 #DIV/0! 11,900 104.100.100.14 ELECTRICITY
104.100.100.14.402 ELECTRICITY-555 S 7TH AVE 612 594 800 675 75% 600 Total Electricity 612 594 800 675 84.4% 600
Department Total 44,736 37,034 29,800 38,575 129.4% 38,500 CITY OF BARSTOW FY 2026-2027
General Fund II (104)
General Fund II - 104
112
Barstow Fire Protection District:

Fund 225 Revenue FY27 $ 7,289,050
Fund 102 Revenue FY27 $ 5,188,755
Barstow Police Department: Fund 103 Revenue FY27 $ 4,944,624 General Fund Expenditures $ (13,398,983) Total BFPD Revenue FY27 $ 17,422,429 Measure Q Expenditures $ (3,435,788)
Total Barstow Police Dept. $ (16,834,771) Fund 225 Expenditures FY27 $ (8,822,666) Fund 102 Expenditures FY27 $ (5,188,755)
Fund 103 Expenditures FY27 $ (4,944,624)
Total BFPD Expenditures FY27 $ (18,956,045)
Total Barstow Fire Prot. Dist. $ (1,533,616)
Fiscal Year 2026/2027 - Safety Expenditures Synopsis
General Fund Expenditures, -80%
Measure Q Expenditures, -20%
Barstow Police Department
Fund 225 Expenditures
FY27
-47%
Fund 102 Expenditures
FY27
-27%
Fund 103 Expenditures
FY27
-26%
Barstow Fire Protection District
113
TOTAL BUDGET - $ 0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE - (6,803) (20,776) (20,776) (2)
202.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (1) (1) - - 0% - 202.615.116.722 AMERICAN RESCUE PLAN ACT (ARPA) - - - - 0% - 202.615.116.723 ARPA - BARSTOW CEMETARY RESTROOM REIMB - - 446,672 437,055 98% - Total Revenue (1) (1) 446,672 437,055 97.8% -
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
202.202.202.08.816 ARPA-BARSTOW CEMETERY RESTROOMS (REIMB) 6,802 13,972 440,272 416,282 95% - Total Expenditures 6,802 13,972 440,272 416,282 0.0% -
ENDING FUND BALANCE (6,803) (20,776) (14,376) (2) 0.0% (2) CITY OF BARSTOW FY 2026-2027
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
114
TOTAL BUDGET - $ 4,314,274
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE 353,809 500,493 1,185,718 1,185,718 3,763,337 209.408.119.540 LOCAL PROJECTS 1,956,808 1,712,469 1,759,300 1,759,300 100.0% 1,713,500 209.500.000.001 NO 1ST AV BRIDGE-MOJAVE RIV-SANBAG AGREE 0 0 0 0 0.0% 1,018,672 209.500.000.002 NO 1ST AVE BRIDGE-BNSF SANBAG AGREE 0 0 96,500 115,997 120.2% 0 209.500.000.003 N. 1ST AVE BRIDGE BNSF ROW 0 0 793,000 793,082 100.0% 0 209.819.788.920 209.819.788.920 0 0 0 0 0.0% 4,936,274
209.514.110.410 INVESTMENT EARNINGS 81,627 86,652 0 0 0.0% 0 209.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 19,726 6,999 0 -2,360 0.0% 0 Total Revenue 2,058,161 1,806,119 2,648,800 2,666,019 100.7% 7,668,446 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
209.209.209.08.822 PAVEMENT MANAGEMENT PROGRAM 0 40,298 52,000 12,500 24.0% 0 209.209.209.09.100 TRANSFER TO GF 16,300 16,300 16,300 16,300 100.0% 0 209.209.209.09.400 TRANSFER TO CIP FUND 1,751,307 724,864 1,745,000 0 0.0% 0 209.209.209.09.999 TRANSFERS TO DEBT SERVICE 0 0 0 0 0.0% 0 209.209.709.09.400 TRANSFER TO CIP -REGIONAL 143,869 339,432 749,000 59,600 8.0% 4,314,274 Total Expenditures 1,911,477 1,120,895 2,562,300 88,400 0.0% 4,314,274 ENDING FUND BALANCE 500,493 1,185,718 1,272,218 3,763,337 295.8% 7,117,509 CITY OF BARSTOW FY 2026-2027
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
115
TOTAL BUDGET - $ 6,900
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE 120,411 851,286 1,592,875 1,592,875 2,324,192 210.514.110.410 INVESTMENT EARNINGS 30,300 56,203 - - 0.0% - 210.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 3,318 4,257 - - 0.0% - 210.524.115.530 SECTION 2105 FUNDS 154,895 158,639 156,531 160,715 102.7% 163,677 210.524.120.531 SECTION 2106 FUNDS 101,334 104,381 104,388 105,387 101.0% 107,329 210.524.125.532 SECTION 2107 FUNDS 209,664 210,448 205,190 210,096 102.4% 213,969 210.524.130.533 SECTION 2107.5 FUNDS 6,000 6,000 6,000 6,000 100.0% 6,000 210.524.135.534 SECTION 2103 FUNDS 232,264 243,936 253,628 256,019 100.9% 260,740 Total Revenue 737,775 783,863 725,737 738,217 101.7% 751,715 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
210.210.210.09.400 TRANSFER TO CIP FUND - - - - 0.0% -
210.210.210.08.831 PRIMARY/SECONDARY IMPROVEMENTS 0 35,374 0 0 0.0% 0 210.210.210.09.999 TRANSFERS TO OTHER FUNDS-GF EXP OFFSET 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 42,274 6,900 6,900 0.0% 6,900
ENDING FUND BALANCE 851,286 1,592,875 2,311,712 2,324,192 100.5% 3,069,007 CITY OF BARSTOW FY 2026-2027
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
116
TOTAL BUDGET - $ 0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE 1,086,086 1,810,678 2,597,527 2,597,527 3,273,303 211.514.110.410 INVESTMENT EARNINGS 55,549 83,321 - - 0.0% - 211.514.110.510 UNREALIZED GAIN/LOSS INVESTMENTS 10,137 6,729 - - 0.0% - 211.600.100.102 SB1 RMRA - ROAD MAINT ALLOCATION 658,906 696,800 669,930 675,776 100.9% 716,446 Total Revenue 724,592 786,850 669,930 675,776 100.9% 716,446 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
211.211.211.09.400 TRANSFER TO CIP FUND - - 1,216,788 - 0.0% - Total Expenditures - - 1,216,788 - 0.0% -
ENDING FUND BALANCE 1,810,678 2,597,527 2,050,669 3,273,303 159.6% 3,989,749 CITY OF BARSTOW FY 2026-2027
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
117
TOTAL BUDGET - $ 0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE (14,801) (551,441) (15,783) (15,783) (29,076) 215.615.115.597 CDBG FEDERAL-COUNTY REIMB 128,700 14,300 - - 0.0% 95,494 215.615.115.703 P/S NEW HOPE VILLAGE REIMBURSEMENT - 8,025 - - 0.0% - 215.615.115.704 P/S DESERT SANCTUARY REIMBURSEMENT 7,723 13,908 - - 0.0% 4,076 215.615.115.709 P/S NEW LIFE FELLOWSHIP CHURCH 10,055 - - - 0.0% - 215.615.115.710 P/S NOBLE STRONG YOUTH PROJECT - 21,127 - - 0.0% 20,000 215.615.115.711 P/S TOTAL RESTORATION CHURCH - 12,652 - - 0.0% - 215.615.115.712 N BARSTOW ADA INFRASTRUCTION IMPROVEMENTS 1,356 513,914 - - 0.0% - 215.615.115.714 P/S HIGH DESERT CARE PACKAGE ON WHEELS - 3,675 - - 0.0% - 215.615.115.715 P/S REACHING OUR KIDS-YOUTH EDUC SVCS - 8,025 - - 0.0% 4,076 215.615.115.717 CDBG - CV C.HARPER VENTILATION UPGRADES - - 316,344 478,209 0.0% - 215.615.115.716 CDBG CORA HARPER HVAC REPLACEMENT - 161,420 414,829 413,000 0.0% 162,000 215.615.115.718 LILIAN PARK-PARKING PATHS AND SHADE IMP - - 203,822 - 0.0% - 215.615.115.719 P/S NEW HOPE VILLAGE HOUSING & SERVICES - - 8,992 8,992 0.0% 4,076 215.615.115.720 P/S DESERT MANNA FOOD RE-DIST FOOD BANK - - 8,992 8,992 0.0% 4,076 215.615.115.721 P/S HIGH DESER CARE PACKAGE ON WHEELS - - 8,992 8,992 0.0% 4,076 215.615.115.722 P/S GROWING OUTREACH GROWING OPPRTNITIES - - 8,992 8,992 0.0% - Total Revenue 147,835 757,047 731,173 891,209 121.9% 297,874 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
215.215.215.07.703 NEW HOPE VILLAGE-PUBLIC SERVICE - 8,025 - - 0.0% - 215.215.215.07.704 DESERT SANCTUARY-PUBLIC SERVICE 13,102 8,026 - - 0.0% - 215.215.215.07.711 NEW LIFE FELLOWSHIP CHURCH P/S 3,573.65- - - - 0.0% - 215.215.215.07.712 NOBLE STRONG YOUTH PROJECT-PUBLIC SVC 13,102 8,025 - - 0.0% - 215.215.215.07.713 TOTAL RESTORATION CHURCH-PUBLIC SERVICE - 12,652 - - 0.0% - 215.215.215.07.714 HIGH DESERT CARE PACKAGE ON WHEELS-PS - 6,500 - - 0.0% - 215.215.215.07.715 REACHING OUR KIDS (R.O.K.)-PUBLIC SERVICE - 8,025 - - 0.0% - 215.215.215.07.716 P/S NEW HOPE VILLAGE HOUSING & SERVICES - - 8,992 - 0.0% - 215.215.215.07.717 P/S DESERT MANNA FOOD RE-DIST FOOD BANK - - 8,992 - 0.0% - 215.215.215.07.718 P/S HIGH DESER CARE PACKAGE ON WHEELS - - 8,992 - 0.0% - 215.215.215.07.719 P/S GROWING OUTREACH GROWING OPPRTNITIES - - 8,992 - 0.0% - 215.215.215.09.400 TRANSFER TO CIP FUND 658,270 170,136 941,338 904,502 96.1% - Total Expenditures 684,475 221,389 977,306 904,502 92.6% - ENDING FUND BALANCE (551,441) (15,783) (261,916) (29,076) 11.1% 268,798 CITY OF BARSTOW FY 2026-2027
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
118
TOTAL BUDGET - $12,053,414
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE (4,978,847) (1,695,209) (3,285,892) (3,285,892) (3,719,072) 217.217.116.672 LOCAL ROAD SAFETY PLAN (LRSP) - - 72,000 70,440 97.8% 2,000 217.615.116.615 DOJ-BULLET PROOF VEST PROGRAM 3,443 5,990 - - 0.0% - 217.615.116.653 2021 PD HOMELAND SEC GRANT - 15,241 - - 0.0% - 217.615.116.658 DANA PARK PLAYGROUND REPLACEMENT 190,814 - - - 0.0% - 217.615.116.671 NO 1ST AVE BRIDGE-MOJAVE RIVER-FED FUNDS - 39,120 13,850 13,837 99.9% 10,667,831 217.615.116.673 NO FIRST AVE BRIDGE OVER BNSF-PS&E 88.53 - - 91,904 19,674 21.4% - 217.615.116.674 NO. 1ST AVE BRIDGE ROW 4,211,397 1,031,518 388,065 388,063 100.0% - 217.615.116.675 NORTH FIRST AVE BRIDGE BNSF ROW CPUC - - - - #DIV/0! - 217.615.116.676 HSIP GRANT - - - - #DIV/0! -
217.615.116.677 NO FIRST AVE YUCCA PAED 88.53 - - - - #DIV/0! - 217.615.116.678 HSIP-RIMROCK RD/BARSTOW RD - 547 172,685 650 0.4% 711,524 217.615.116.679 CHP-CANNABIS TAX FUND GRANT - 124,801 138,000 13,169 9.5% - 217.615.116.680 HSIPLN-5298(028) MAIN & BARSTOW - 923 707,196 - 0.0% - 217.615.116.681 ECRG - OLD GOLF SITE REHAB - 59,059 333,560 - 0.0% 333,560 217.615.116.682 ECRG-BUSINESS PARK/OLD HOSPITAL - 62,555 315,169 - 0.0% 315,169 217.615.166.620 CAL OES (9-1-1) 38,116 38,116 - 38,115 #DIV/0! 38,115 217.615.166.621 911 EMERGENCY COMM GRANT (CAL-OES) - - - - #DIV/0! - 217.615.166.622 PREPARE CA JUMPSTART GRANT (CAL OES) - - 732,000 - 0.0% - Total Revenue 4,443,769 1,377,872 2,964,429 543,948 18.3% 12,068,199 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
217.217.217.03.748 FY25 CANNABIS TAX FUND GRANT TRNING/TRAV - 22,874 81,992 - 0.0% - 217.217.217.05.748 FY25 CANNABIS TAX FUND GRANT OFFICE SUP. - 2,338 5,500 - 0.0% - 217.217.217.07.715 DOJ-BULLET PROOF VEST PROGRAM 2,548 3,443 - - 0.0% - 217.217.217.07.727 2019 PD HOMELAND SECURITY GRANT - - - - 0.0% - 217.217.217.07.729 2020 PD HOMELAND SECURITY GRANT - - - - 0.0% - 217.217.217.07.732 2021 PD HOMELAND SECURITY GRANT - 15,241 - - 0.0% - 217.217.217.07.744 CAL OES (9-1-1) 38,116 38,116 39,150 38,119 97.4% 38,119 217.217.217.07.745 LOCAL ROAD SAFETY PLAN (LRSP) 1,231 49,558 36,120 19,611 54.3% - 217.217.217.07.746 PREPARE CA JUMPSTART GRANT (CAL OES) - - 732,000 - 0.0% - 217.217.217.07.749 ECRG - OLD GOLF SITE REHAB - 60,059 309,040 19,149 6.2% 309,040 217.217.217.07.750 ECRG OLD HOSPITAL & BUSINESSS PARK REHAB - 63,555 326,900 7,211 2.2% 326,900 217.217.217.08.748 FY25 CANNABIS TAX FUND GRANT CAP EQUIP - 114,621 19,000 19,000 100.0% - 217.217.217.09.400 TRANSFER TO CIP FUND 1,118,237 2,623,962 854,351 874,038 102.3% 11,379,355 Total Expenditures 1,160,131 2,968,555 2,404,053 977,129 40.6% 12,053,414 ENDING FUND BALANCE (1,695,209) (3,285,892) (2,725,516) (3,719,072) 136.5% (3,704,287) CITY OF BARSTOW FY 2026-2027
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
119
TOTAL BUDGET - $ 21,813
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE (2,574) (91) 481 481 (15,628)
218.514.110.411 INTEREST-CAL HOME REUSE - - 5,000 - 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 (GENERATOR) - - - - 0.0% - 218.514.110.428 INTEREST-2017 JAG GRANT - - - - 0.0% -
218.514.110.429 INTEREST-STATE OF CA CANNABIS EQUITY ACT - - 2,270 - 0.0% 2,270 218.514.110.430 INTEREST-SB 1383 LOCAL ASSISTANCE GRANT - - 2,000 - 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 - - 1,300 - 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 2,483 572 462 (109) 0.0% - 218.615.116.604 CAL HOME GRANT REUSE - - - - 0.0% -
218.615.116.605 CAL OES COMM PWER RESILIENCY (GENERATOR) - - - - 0.0% - 218.615.116.626 2018 JAG GRANT 20,384 - - - 0.0% -
218.615.116.627 2019 JAG GRANT 20,418 - - - 0.0% -
218.615.116.628 ST DEPT OF CONS-BEVERAGE GRANT - - 6,500 - 0.0% - 218.615.116.632 2017 JAG GRANT - - - - 0.0% -
218.615.116.633 STATE OF CA CANNABIS EQUITY ACT GRANT 75,000 - - - 0.0% - 218.615.116.634 SB 1383 LOCAL ASSISTANCE GRANT 8,376 58,633 75,000 - 0.0% - 218.615.116.635 FY22/23 OFFICER WELLNESS & MENTAL 8,154 12,000 - - 0.0% - 218.615.116.636 2020 JAG GRANT 19,329 - - - 0.0% -
218.615.116.637 2021 JAG GRANT 12,854 7,635 - - 0.0% -
218.615.116.638 2022 JAG GRANT - 20,252 - - 0.0% -
218.615.116.639 2023 JAG GRANT - 6,372 - - 0.0% -
Total Revenue 166,998 105,464 95,112 (109) -0.1% 13,150 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
218.218.218.07.711 STATE BEVERAGE / LITTER GRANT - - - - 0.0% - 218.218.218.07.717 2017 JAG GRANT - - - - 0.0% -
218.218.218.07.722 2018 JAG GRANT 20,384 - - - 0.0% -
218.218.218.07.723 2019 JAG GRANT 20,418 - - - 0.0% -
218.218.218.07.724 2020 JAG GRANT 19,329 - - - 0.0% -
218.218.218.07.725 2021 JAG GRANT 12,854 7,635 - - 0.0% - 218.218.218.07.726 2022 JAG GRANT - 20,252 - - 0.0% -
218.218.218.07.727 2023 JAG GRANT - 6,372 21,813 - 0.0% 21,813 218.218.218.07.740 HEAP GRANT - - - - 0.0% -
218.218.218.07.750 CAL OES - GENERATOR PROJECT - - - - 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 8,376 5,000 75,000 1,000 1.3% - 218.218.218.07.753 FY22/23 OFFICER WELLNESS & MENTAL HEALTH 8,154 12,000 - 15,000 0.0% - 218.218.218.08.802 SB 1383 LOCAL ASSIST GRANT-TURF TENDER - 53,633 - - 0.0% - Total Expenditures 164,515 104,892 96,813 16,000 16.5% 21,813 ENDING FUND BALANCE (91) 481 (1,220) (15,628) 1281.0% (24,291) CITY OF BARSTOW FY 2026-2027
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
120
TOTAL BUDGET - $ 196,500
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE (788) (115,952) (76,574) (76,574) 32,558 219.514.110.410 INVESTMENT EARNINGS 6,066 3,337 - - 0.0% - 219.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 1,309 336 - - 0.0% - 219.600.100.024 FY24 P/S COPS GRANT 100,091 - - - 0.0% - 219.600.100.025 FY25 P/S COPS GRANT - 100,127 - - 0.0% - 219.600.100.026 FY26 P/S COPS GRANT - - 100,000 100,011 0.0% - 219.600.100.027 FY27 P/S COPS GRANT - - - - 100.0% 100,200 219.600.101.022 FRONTLINE LAW ENF ALLOC 86,215 94,693 95,000 101,621 107.0% 102,500 Total Revenue 193,681 198,493 195,000 201,632 103.4% 202,700 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
219.219.219.03.301 TRAVEL/TRAINING EXPENSES - 10,612 13,500 - 0.0% 14,500 219.219.219.05.501 OFFICE SUPPLIES 17,445 598 2,000 - 0.0% 2,000 219.219.219.06.630 FEES/SERVICES 26,069 19,295 35,000 - 0.0% 35,000 219.219.219.07.701 PD K-9 EXPENDITURES 16,903 19,995 25,000 12,500 50.0% 25,000 219.219.219.08.801 SAFETY EQUIPMENT 26,629 8,674 20,000 - 0.0% 20,000 219.219.219.08.804 ADMINISTRATIVE COMMAND VEHICLE - - - - 0.0% - 219.219.219.08.805 POLICE DEPT BUILDING IMPROVEMENTS 141,799 19,941 20,000 - 0.0% 20,000 219.219.219.09.905 COST ALLOCATION 80,000 80,000 75,000 80,000 106.7% 80,000 Total Expenditures 308,845 159,115 190,500 92,500 48.6% 196,500 ENDING FUND BALANCE (115,952) (76,574) (72,074) 32,558 -45.2% 38,758 CITY OF BARSTOW FY 2026-2027
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
121
TOTAL BUDGET - $8,822,666
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
BEGINNING FUND BALANCE (3,668,042) (2,511,336) (700,873) (700,873) (752,276) 225.401.111.112 PROPERTY TAX COLLECTION 4,328,003 4,431,915 4,450,000 4,520,553 102% 4,611,000 225.401.111.113 HOMEOWNERS PROP TAX RELIEF 12,056 23,638 15,000 22,357 149% 17,000 225.401.111.114 RDA RESIDUAL TAX PAYMENT 2,004,613 2,129,493 2,150,000 2,149,580 100% 2,150,000 225.506.322.296 IMPACT FEES 2,418 6,853 5,000 2,500 50% 1,000 225.514.110.411 GASB 87 - INTEREST REVENUE 6,615 6,512 - 4,500 0% - 225.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 4,950 5,116 - (2,040) 0% - 225.819.783.631 GASB 87 - LEASE CONTRA ACCT (4,087) (4,082) - - 0% - 225.819.783.632 CELL TOWER LEASE 11,119 10,314 9,000 12,050 134% 10,000 225.819.783.633 DONATIONS/SPONSORSHIPS 500 - - - 0% -
225.819.788.920 MISCELLANEOUS INCOME 588 - - 1,959 0% - 225.819.788.929 REIMBURSEMENTS 861 122 15,376 16,500 107% 313,805 225.819.794.912 STRIKE TEAM REIMBURSEMENT - 395,334 - 98,600 0% - 225.819.794.929 INCIDENT REPORT 761 105 100 5 5% 50
225.900.820.995 TRANSFERS IN - MEASURE Q 500,000 500,000 500,000 500,000 100% 500,000 Total Revenue 6,868,397 7,505,320 7,144,476 7,326,564 102.5% 7,602,855 Actual Actual Amended Estimated % of Proposed
Expenditure AccountExpenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
225.225.225 - BFPD
225.225.225.01 SALARIES
225.225.225.01.101 SALARIES, REGULAR 2,005,468 1,713,891 2,193,200 2,193,200 100% 2,487,495 225.225.225.01.103 OVERTIME 47,956 354,291 775,000 1,100,000 142% 850,000 225.225.225.01.109 INSURANCE OFFSET 203,625 158,916 201,000 201,000 100% 291,600 Total Salaries 2,257,049 2,227,098 3,169,200 3,494,200 110.3% 3,629,095 225.225.225.02 BENEFITS
225.225.225.02.201 BENEFITS - RETIREMENT 1,043,099 850,496 1,029,600 1,029,600 100% 1,234,182 225.225.225.02.202 BENEFITS - LIFE INSURANCE 5,527 4,578 6,200 6,200 100% 6,470 225.225.225.02.205 BENEFITS - WORKERS' COMP 82,087 127,291 135,159 135,159 100% 126,107 225.225.225.02.206 BENEFITS - DEFERRED COMP 1,869 1,766 2,000 2,000 100% 2,100 225.225.225.02.207 UNIFORM ALLOWANCE 15,355 15,075 17,100 17,100 100% 17,100 225.225.225.02.208 BENEFITS - MEDICARE 43,050 40,285 33,000 33,000 100% 49,000 225.225.225.02.210 BENEFITS - WORKERS COMP CLAIMS 94,431 196,207 - - 0% 20,000 225.225.225.02.213 BILINGUAL SERVICES 28 720 800 800 100% 1,440 225.225.225.02.214 BENEFITS- STATE DISABILITY INS 25,372 31,699 27,300 27,300 100% 43,628 225.225.225.02.215 SICK LEAVE PAY OUT 43,576 - - - 0% - 225.225.225.02.216 VACATION / ANNUAL LV PAY OUT 87,263 32,902 6,050 6,050 100% 6,100 225.225.225.02.222 RETIREE HEALTH COMPENSATION 49,405 56,882 60,000 60,000 100% 60,000 Total Benefits 1,491,061 1,357,901 1,317,209 1,317,209 100.0% 1,566,127 225.225.225.03 EMPLOYEE DEVELOPMENT
225.225.225.03.300 EDUCATIONAL REIMBURSEMENT 1,000 2,000 - - 0% - 225.225.225.03.301 TRAVEL/TRAINING EXPENSES 2,626 9,173 10,000 10,000 100% 60,000 225.225.225.03.305 DUES/SUBS/MEMBERSHIPS 3,591 2,247 3,775 2,000 53% 10,000 Total Employee Development 7,217 13,419 13,775 12,000 87.1% 70,000 225.225.225.04 COMMUNICATIONS
225.225.225.04.401 COMMUNICATIONS 82,529 87,799 87,000 75,000 86% 93,525 Total Communications 82,529 87,799 87,000 75,000 86.2% 93,525 225.225.225.05 SUPPLIES
225.225.225.05.501 OFFICE SUPPLIES 4,968 4,489 4,968 4,000 81% 5,215 225.225.225.05.523 EMS/MEDICAL SUPPLIES 46,143 31,070 43,000 20,000 47% 45,150 225.225.225.05.524 FIRE EQUIPMENT 15,107 8,639 15,107 10,000 66% 25,000 225.225.225.05.525 TECHNICAL SUPPLIES 12,058 5,578 7,000 6,200 89% 12,058 Total Supplies 78,277 49,777 70,075 40,200 57.4% 87,423 225.225.225.06 SERVICES
CITY OF BARSTOW FY 2026-27
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
122
225.225.225.06.601 VEHICLE FUEL COST 33,719 31,903 40,000 35,000 88% 40,000 225.225.225.06.608 VEHICLE MAINTENANCE COST 78,386 100,102 100,000 100,000 100% 100,000 225.225.225.06.612 REPAIRS/MAINTENANCE 41,486 45,806 50,000 40,000 80% 75,000 225.225.225.06.626 PROF SERV. LEGAL 20,726 - - - 0% -
225.225.225.06.628 AUDIT EXPENSE 17,383 13,700 - 10,140 0% 10,200 225.225.225.06.630 FEES/SERVICES 39,782 40,339 41,500 41,500 100% 43,575 225.225.225.06.631 MEETING STIPEND 4,875 4,275 5,000 4,000 80% 5,000 225.225.225.06.632 PERSONNEL RECRUITMENT - FIRE 8,194 7,524 25,000 2,000 8% 2,000 225.225.225.06.633 INCIDENT SUPPORT 3,108 4,304 5,000 2,000 40% 5,500 225.225.225.06.635 FIRE PREVENTION 1,809 1,996 3,000 1,500 50% 4,000 225.225.225.06.637 SHARED DISPATCH COSTS 205,000 205,000 512,000 205,000 40% 205,000 225.225.225.06.644 IT COST ALLOCATION 10,000 18,771 25,170 40,000 159% 22,300 225.225.225.06.645 SAFETY EQUIPMENT 7,627 39,141 45,000 6,500 14% 55,000 Total Services 472,095 512,860 851,670 487,640 57.3% 567,575 225.225.225.07 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 - - - 600 0% -
225.225.225.07.720 INSURANCE, PROPERTY 39,982 44,930 52,488 48,500 92% 48,362 225.225.225.07.724 INSURANCE, LIABILITY 174,415 212,218 250,106 253,000 101% 357,104 225.225.225.07.733 CAP-LEASE-ENTERPRISE PROG 731 - - - 0% 93,000 Total Taxes/Insurance/Misc 215,128 257,148 802,594 802,100 99.9% 998,466 225.225.225.08 CAPITAL EQUIP/PROJECTS
225.225.225.08.808 CAL OES FIRE TRUCK PURCHASE - 40,000 - - 0% - 225.225.225.08.882 MACHINERY & EQUIP $20K AND UP - - 355,000 30,000 8% 372,750 Total Capital Equip/Projects - 40,000 355,000 30,000 8.5% 372,750 225.225.225.09 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 884,000 884,000 884,000 884,000 100.0% 884,000 225.225.225.14 ELECTRICITY
225.225.225.14.460 ELECTRICITY 92,165 120,588 110,000 101,048 92% 105,000 Total Electricity 92,165 120,588 110,000 101,048 91.9% 105,000 225.225.225.24 NATURAL GAS
225.225.225.24.460 NATURAL GAS/861 BARSTOW ROAD 9,536 7,434 10,000 6,933 69% 7,000 225.225.225.24.461 NATURAL GAS/2600 WEST MAIN STREET 2,838 2,851 3,500 2,673 76% 3,000 Total Natural Gas 12,374 10,285 13,500 9,606 71.2% 10,000 225.225.225.34 WATER
225.225.225.34.460 WATER 19,385 30,394 25,000 20,837 83% 21,000 Total Water 19,385 30,394 25,000 20,837 83.3% 21,000
225.225.227 - BFPD GRANT
225.225.227.01 SALARIES
225.225.227.01.101 SALARIES, REGULAR - - - 47,251.95 0% 197,080.00 225.225.227.01.103 OVERTIME - - - 2,500.00 0% 5,000.00
225.225.227.01.109 INSURANCE OFFSET - - - 7,875.00 0% 18,000.00 Total Salaries - - - 57,627 0.0% 220,080
225.225.227.02 BENEFITS
225.225.227.02.201 BENEFITS - RETIREMENT - GRANT - - - 21,978.43 0% 85,850.00 225.225.227.02.202 BENEFITS - LIFE INSURANCE - - - 204.98 0% 475.00 225.225.227.02.207 UNIFORM ALLOWANCE - - - 900.00 0% 900.00 225.225.227.02.208 BENEFITS - MEDICARE - GRANT - - - 663.96 0% 3,500.00 225.225.227.02.214 BENEFITS- STATE DISABILITY INS - - - 594.47 0% 3,000.00 Total Benefits - - - 24,342 0.0% 93,725
225.225.229 - BFPD ADMINISTRATION
225.225.229.01 SALARIES
225.225.229.01.101 SALARIES, REGULAR 70,520 72,396 71,500 71,500 100% 71,500 225.225.229.01.103 OVERTIME 436 52 600 600 100% 500
225.225.229.01.109 INSURANCE OFFSET 12,000 12,000 12,000 12,000 100% 13,200 Total Salaries 82,956 84,448 84,100 84,100 100.0% 85,200 225.225.229.02 BENEFITS
225.225.229.02.201 BENEFITS - RETIREMENT 11,128 11,407 11,500 11,500 100% 11,500 225.225.229.02.202 BENEFITS - LIFE INSURANCE 254 254 300 300 100% 300 225.225.229.02.205 BENEFITS - WORKERS' COMP 2,568 3,981 4,227 4,227 100% 3,944 225.225.229.02.207 UNIFORM ALLOWANCE 756 756 800 800 100% 756 225.225.229.02.208 BENEFITS - MEDICARE 1,088 1,109 1,200 1,200 100% 1,200 225.225.229.02.214 BENEFITS- STATE DISABILITY INS 750 878 1,000 1,000 100% 1,000 225.225.229.02.216 VACATION / ANNUAL LV PAY OUT 912 755 1,000 1,000 100% - Total Benefits 17,456 19,141 20,027 20,027 100.0% 18,700 Total Expenditures 5,711,691 5,694,857 7,803,150 7,377,967 94.6% 8,822,666 ENDING FUND BALANCE (2,511,336) (700,873) (1,359,547) (752,276) 55.3% (1,972,087) 123
Actual Actual Proposed Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Fire Chief 1.00 1.00 1.00 1.00
Fire Division Chief (Grant) 0.00 0.00 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 21.00 21.00
124
TOTAL BUDGET - $4,785
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
BEGINNING FUND BALANCE (96,543) (100,743) (101,073) (101,073) 0.0% (101,073) 230.819.788.920 MISCELLANEOUS INCOME - 4,000 4,000 4,785 4,785 Total Revenue - 4,000 4,000 4,785 0.0% 4,785
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
230.230.230.06.628 AUDIT EXPENSE 4,200 4,330 3,675 4,460 121.4% 4,460 230.230.230.06.630 FEES/SERVICES - - 325 325 100.0% 325 Total Expenditures 4,200 4,330 4,000 4,785 119.6% 4,785 ENDING FUND BALANCE (100,743) (101,073) (101,073) (101,073) 100.0% (101,073) CITY OF BARSTOW FY 2026-2027
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
125
TOTAL BUDGET - $325
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
BEGINNING FUND BALANCE (15,308) (15,558) (15,583) (15,583) (15,908) 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 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
232.232.232.06.630 FEES/SERVICES 250 25 325 325 100.0% 325 Total Expenditures 250 25 325 325 100.0% 325
ENDING FUND BALANCE (15,558) (15,583) (15,908) (15,908) 100.0% (16,233) CITY OF BARSTOW FY 2026-2027
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
126
TOTAL BUDGET - $325
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
BEGINNING FUND BALANCE 1,988 1,787 1,762 1,762 1,437
233.514.110.410 INVESTMENT EARNINGS 59 - - - 0.0% -
233.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 15 - - - 0.0% - 233.819.788.900 FOUNDATION DONATIONS - - - - 0.0% -
Total Revenue 74 - - - 0.0% -
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
233.233.233.06.630 FEES/SERVICES 275 25 325 325 100.0% 325 Total Expenditures 275 25 325 325 100.0% 325
ENDING FUND BALANCE 1,787 1,762 1,437 1,437 100.0% 1,112 CITY OF BARSTOW FY 2026-2027
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
127
TOTAL BUDGET - $490,000
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE 128,753 135,826 142,728 142,728 142,728 235.408.115.535 TRANSPORTATION TAX - - - - 0.0% 490,000 235.514.110.410 INVESTMENT EARNINGS 5,655 6,353 - - 0.0% - 235.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 1,418 550 - - 0.0% - Total Revenue 7,073 6,903 - - 0.0% 490,000
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
235.235.235.09.400 TRANSFER TO CIP FUND - - - - 0.0% 490,000 Total Expenditures - - - - 0.0% 490,000
ENDING FUND BALANCE 135,826 142,728 142,728 142,728 100.0% 142,728 CITY OF BARSTOW FY 2026-2027
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
128
TOTAL BUDGET - $13,391,260
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27

BEGINNING FUND BALANCE - - - - -
301.514.110.414 BOND/TRIP INTEREST - - - - 0.0% -
301.819.784.895 FINANCING PROCEEDS - - - - 0.0% 12,249,093 301.900.820.999 TRANSFERS - - - - 0.0% 1,142,167
Total Revenue - - - - 0.0% 13,391,260
Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
301.301.301.06.635 BOND ADMN FEES - - - - 0.0% 2,700
301.301.301.07.710 INTEREST EXPENDITURE - - - - 0.0% 599,467 301.301.301.07.715 PRINCIPAL EXPENDITURE - - - - 0.0% 540,000 301.301.301.09.999 TRANSFERS TO OTHER FUNDS - - - - 0.0% 12,249,093 Total Expenditures - - - - 0.0% 13,391,260

ENDING FUND BALANCE - - - - - -
CITY OF BARSTOW FY 2026-2027
Total Road Improvement Program (TRIP)
The Local Measure I Transportation Sales Tax Revenue Certificates of Participation are used to account for the reserve amount held for the Certificates of Participation, Series 2026, which were used to finance the design, acquisition, and construction of certain local roadway improvements and street resurfacing projects within the City.

TRIP-Debt Service - 301
129
TOTAL BUDGET - $2,188,732
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27

BEGINNING FUND BALANCE - - - - -
302.819.784.895 BOND PROCEEDS - - - - 0.0% -
302.900.820.100 TRANSFERS FROM GENERAL FUND 1,848,441 1,851,068 1,848,251 1,845,914 99.9% 1,845,914 302.900.820.102 TRANSFER FROM MEASURE Q 25,875 25,911 25,872 25,840 99.9% 25,840 302.900.820.103 TRANSFERS FROM MEASURE Q-FIRE 672,413 670,790 677,678 796 0.1% 677,673 302.900.820.605 TRANSFER FROM WWTP 93,348 93,480 93,338 93,220 99.9% 93,220 302.900.820.650 TRANSFER FROM SOLID WASTE 21,894 21,925 21,892 21,864 99.9% 21,864 Total Revenue 2,661,970 2,663,174 2,667,031 1,987,634 74.5% 2,664,511 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
302.302.302.06.635 BOND ADMN FEES 2,500 2,700 - #DIV/0! 302.302.302.06.636 DEBT ISSUANCE COSTS 2,850 2,850 - #DIV/0! 302.302.302.07.710 INTEREST EXPENSE-2021 LEASE REV BOND 221,478 207,907 201,022 0% 201,100 302.302.302.07.711 INTEREST EXPENSE-2022 PENSION OBLG BONDS 831,428 792,632 750,149 0% 792,632 302.302.302.07.715 PRINCIPAL EXP-2021 LEASE REVENUE BONDS 448,714 462,086 475,856 0% 302.302.302.07.716 PRINCIPAL EXP-2022 PENS OBLG BONDS 1,155,000 1,195,000 1,240,000 0% 1,195,000 Total Expenditures 2,661,970 2,663,174 2,667,027 - 0.0% 2,188,732 ENDING FUND BALANCE - - 4 1,987,634 475,779
CITY OF BARSTOW FY 2026-2027
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
130
Capital Projects
TOTAL BUDGET - $ 32,228,656
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27

BEGINNING FUND BALANCE - - - - -
400.900.820.100 TRANSFERS FROM GENERAL FUND - 316,955 100,215 149,100 0.0% - 400.900.820.102 TRANSFERS FROM MEASURE Q - - 998,192 667,000 0.0% 32,680 400.900.820.202 TRANSFERS FROM COVID-19 - - - - 0.0% -
400.900.820.209 TRANSFERS FROM MEASURE I (LOCAL) 1,751,307 724,864 1,745,000 - 0.0% 712,000 400.900.820.211 TRANSFERS FROM SB-1 - - 1,216,788 - 0.0% 1,219,788 400.900.820.215 TRANSFERS FROM CDBG 658,270 170,136 934,995 904,600 0.0% 257,594 400.900.820.217 TRANSFERS FROM GRANTS - REIMBURSEABLE 1,118,237 2,623,962 854,351 452,100 0.0% 11,379,355 400.900.820.235 TRANSFERS FROM LTF - - - - 0.0% 490,000 400.900.820.301 TRANSFERS FROM TRIP - - - - 0.0% 12,249,093 400.900.820.425 TRANSFERS FROM DEVELOPMENT IMPACT FEES - 102,220 250,201 - 0.0% 250,200 400.900.820.605 TRANSFERS FROM WASTEWATER 235,151 193,882 681,228 - 0.0% 395,000 400.900.820.709 TRANSFERS FROM MEASURE I (REGIONAL) 143,869 339,432 2,356,411 - 0.0% 5,242,946 400.900.820.901 TRANSFERS FROM LOW/MOD - - - - 0.0% -
Total Revenue 3,906,835 4,471,451 9,137,381 2,172,800 23.8% 32,228,656 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
400.801.128.15.217 NORTH 1ST AV BRIDGE-MOJAVE RIVER 88.53% 24,393 13,837 - 26,793 0.0% 197,266 400.801.128.15.709 NORTH 1ST AV BRIDGE-MOJAVE RIV 3,160 1,793 - 3,471 0.0% 25,562 400.801.128.20.209 NORTH FIRST AVE BRIDGE MOJAVE RIVER-PROJ - - 90,000 - 0.0% 90,000 400.801.129.08.801 N 1ST AVE BRIDGE-OTHER FINANACING SOURCE - 47,748,316 - - 0.0% - 400.801.129.16.217 NO FIRST AVE BRIDGE PS&E BNSF 88.53% 54,531 88,124 - - 0.0% - 400.801.129.16.709 NORTH FIRST AVE BRIDGE PS&E BNSF 11.47 7,065 11,417 50,000 - 0.0% - 400.801.129.17.217 NORTH FIRST AVE BRIDGE BNSF ROW 88.53% 1,031,518 2,517,912 - 214,692 0.0% - 400.801.129.17.709 1ST AVE BRIDGE OVER BNSF ROW-REGIONAL 133,644 326,222 1,557,411 27,816 1.8% - 400.801.129.20.209 FIRST AVE BRIDGE BNSF-PROJ MGMT 96,808 172,615 - - 0.0% - 400.801.129.23.209 N FIRST AVE BRIDGE-BNSF (CONSTRUCTION) 1,573,337 550,855 - - 0.0% - 400.801.129.26.217 1ST SVE BRIDGE MOJAVE RIVER PS&E 88.53% - - - 377,425 0.0% 3,694,955 400.801.129.26.709 1ST AVE BRIDGE MOJAVE RIVER PS&E 11.47% - - - 27,285 0.0% 478,720 400.801.131.20.211 SB1-PAVEMENT PRESERVATION 2020* - - 677,788 - 0.0% 677,788 400.801.131.20.425 PAVEMENT PRESERVATION 2020* - - 135,201 - 0.0% 135,200 400.801.136.21.211 SB1-IRWIN RD PAVEMENT (W/COUNTY) - - 42,000 - 0.0% 42,000 400.801.137.23.215 N. BARSTOW ADA INFRASTRUCTURE IMPRVMNTS 515,270 - - - 0.0% - 400.801.139.23.209 PEDESTRIAN & BICYCLE CORRIDORS (ATP) 1,470 1,323 493,000 - 0.0% 622,000 400.801.140.23.209 RIMROCK RD RECON - BARSTOW RD TO AVE H 14,892 72 597,000 - 0.0% - 400.801.140.23.709 RIMROCK RD RECON - BARSTOW RD TO AVE H - - 749,000 - 0.0% - 400.801.141.24.209 LENWOOD RD - AGATE RD TO RR TRACKS 64,800 - - - 0.0% - 400.801.128.26.217 1ST AVE BRIDGE MOJAVE RIVER ROW 88.53% - - - - 0.0% 5,275,610 400.801.128.26.709 1ST AVE BRIDGE MOJAVE RIVER ROW 11.47% - - - - 0.0% 424,390 400.801.130.26.301 STR REHAB PROJ BASEBID - - - - 0.0% 4,747,809 400.801.131.26.301 STR REHAB PROJ ALT 1 W SEC 7 - - - - 0.0% 2,849,316 400.801.132.26.301 STR REHAB PROJ ALT 2 W SEC 7 - - - - 0.0% 2,434,223 400.801.133.26.301 STR REHAB PROJ ALT 3 W SEC 7 - - - - 0.0% 2,217,745 400.801.134.26.217 STR REHAB PROJ ALT 4 RIMROCK COUNTY - - - - 0.0% 1,500,000 400.801.134.26.709 STR REHAB PROJ ALT 4 RIMROCK MSR I - - - - 0.0% 2,345,761 400.801.135.26.709 STR REHAB ALT 5 AGARITA-BARSTOW MSR I - - - - 0.0% 1,104,989 400.801.136.26.235 STR REHAB ALT 6 RIMROCK/BIKE LN TDA - - - - 0.0% 490,000 400.801.136.26.709 STR REHAB ALT 6 RIMROCK/BIKE LN MSR I - - - - 0.0% 863,524 400.802.217.21.425 STORM DRAIN/FLOOD CONTROL LENWOOD - - 40,000 - 0.0% 40,000 400.803.316.17.217 MAIN ST & BARSTOW RD TRAFFIC SIG-HSIP 1,029 10,857 711,524 - 0.0% 711,524 400.803.316.21.211 SB-1 MAIN ST & BARSTOW RD TRAFFIC SIGNAL - - 500,000 - 0.0% 500,000 400.803.316.21.425 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 6,768.00- 161,232 - 0.0% - 400.803.317.23.209 RIMROCK RD/BARSTOW RD TRAFFIC SIGNAL-MSI - - 565,000 - 0.0% - 400.803.319.20.605 WW AEROBIC DIGESTER PROJ 235,151 - - - 0.0% - 400.803.321.23.605 IRRIGATION STATION / POND PUMPING - - 450,000 - 0.0% 395,000 400.803.322.25.605 WEST IRRIGATION PROJECT - WWTP - 193,882 231,228 191,394 82.8% - 400.804.400.22.217 DANA PARK PLAYGROUND REPLACEMENT 1.10- - - - 0.0% - 400.804.417.24.100 FOGLESONG PARK BALL FIELD LIGHTS - 284,475 178,122 149,056 83.7% - 400.804.417.24.102 FOGLESONG PARK BALL FIELD LIGHTS - - 84,376 84,375 100.0% - 400.804.418.26.215 LILLIAN PARK PARKING,PATHS,SHADE IMP - - 203,822 - 0.0% - 400.806.600.24.100 PD/CITY HALL EMERGENCY GENERATOR REPLACE - 32,480 - - 0.0% - 400.806.600.24.425 PD/CITY HALL EMERGENCY GENERATOR REPLACE - 102,220 - - 0.0% - CITY OF BARSTOW FY 2026-2027
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
131
400.806.618.22.215 CDBG-MOJAVE RIVER VALLEY MUSEUM ROOF 143,000 - - - 0.0% - 400.806.621.25.102 CORA HARPER HVAC IMPROVEMENTS - - 890,000 582,537 65.5% 32,680 400.806.621.25.215 CDBG-CORA HARPER HVAC REPLACEMENT - 170,136 414,829 669,012 161.3% 162,100 400.806.622.25.215 CDBG-CV CORA HARPER HVAC REPLACEMENT - - 316,344 276,968 87.6% - 400.806.623.26.215 DBG CITY OF BASTOW/DANA PARK - - - - 0.0% 95,494 Total Expenditures 3,906,836 52,226,535 9,212,877 2,630,824 28.6% 32,228,656 ENDING FUND BALANCE (3,906,836) (52,226,535) (9,212,877) - 28.6% (32,228,656) 132
Development Fund
TOTAL BUDGET -$ 0
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
BEGINNING FUND BALANCE 834,430 - - - -
425.415.115.600 LENWOOD-FLOOD CONTROL DEV FEE 2,152 - 300 - 0.0% 300 425.415.115.601 LENWOOD-TRAFFIC SIGNAL DEV FEE 621 - 3,000 - 0.0% 3,000 425.415.115.602 LENWOOD-MEDIAN DEVELOPMENT FEE 345 - 1,200 - 0.0% 1,010 425.415.115.603 LENWOOD-WATER DEV FEES 3,659 - 450 - 0.0% 450 425.514.110.410 INVESTMENT EARNINGS 26,884 28,013 - - 0.0% - 425.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 6,573 2,583 1,000 (638) 0.0% 22,275,900 425.515.115.600 LAW ENFORCEMENT IMPACT DEV FEE 356 453 350 - 0.0% 350 425.515.115.601 STREET SIGNAL BRIDGES DEV IMPACT FEE 6,913 5,432 3,300 - 0.0% 5,000 425.515.115.602 STORM DRAIN DEV IMPACT FEE 1,558 2,037 1,750 - 0.0% 1,550 425.515.115.603 GENERAL FACILITIES DEV IMPACT FEE 533 679 750 - 0.0% 550 425.515.115.604 PUBLIC MEETING DEV IMPACT FEE 1,358 2,264 1,500 - 0.0% 1,050 425.515.115.605 PARKS/OPEN SPACE DEV IMPACT FEE 6,111 10,186 6,500 - 0.0% 3,500 425.515.115.606 AQUATIC FACILITIES DEV IMPACT FEE 951 1,584 1,100 - 0.0% 85 425.515.115.607 DEVELOPMENT FEE - FIRE DEPT 300 500 500 50 0.0% 243,000 Total Revenue 58,314 53,731 21,700 (588) 0.0% 22,535,745 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
425.425.425.09.400 TRANSFER TO CIP FUND - 102,220 250,201 - 0.0% - Total Expenditures - 102,220 250,201 - 0.0% -
ENDING FUND BALANCE 892,744 (48,489) (228,501) (588) 0.3% 22,535,745 CITY OF BARSTOW FY 2026-2027
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
133
Landscape District & Light Maintenance District
TOTAL BUDGET - $ 13,000.00
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
BEGINNING FUND BALANCE 96,885 117,322 133,299 133,299 138,184 530.514.110.410 INVESTMENT EARNINGS 3,037 3,846 - - 0% - 530.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 785 331 - - 0% - 530.915.115.935 LANDSCAPE ASSESSMENT INCOME 19,519 19,579 19,000 10,500 55% 10,500 530.915.115.940 LIGHTING ASSESSMENT INCOME 2,573 2,611 2,500 1,500 60% 1,500 Total Revenue 25,914 26,367 21,500 12,000 55.8% 12,000
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
530.530.530.06.612 REPAIRS/MAINTENANCE - 2,286 3,000 - 0% 3,000 530.530.530.14.433 ELECTRICITY-SILVERADO DEVELOPMENT 104 - 2,000 15 1% 2,000 530.530.530.34.478 WATER-SILVERADO / TRINITY 4,172 6,811 5,500 5,500 100% 5,500 530.530.530.34.481 WATER-SILVERADO-LOVATO & NELSON 1,201 1,293 3,000 1,600 53% 2,500 Total Expenditures 5,477 10,390 13,500 7,115 52.7% 13,000 ENDING FUND BALANCE 117,322 133,299 141,299 138,184 137,184 CITY OF BARSTOW FY 2026-2027
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
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WASTEWATER OPERATIONS

DEPARTMENT DESCRIPTION
The Barstow Wastewater Treatment Department operates the City’s wastewater collection system, treatment facility, and discharge site. The primary responsibility of the Department includes the treatment of domestic and industrial wastewater from the City of Barstow and its surrounding communities in a manner that provides current and future customers with safe, efficient, and costeffective wastewater treatment services while protecting the community, public health, plant staff, and the environment from adverse impacts of wastewater and treatment by-products. The City’s efforts are guided, in part, by federal, state, and local regulations.

Revenues are comprised of user charges, and collected fees are used to provide an adequate and wellmaintained infrastructure, which also contributes to a safer community by eliminating sewer overflows, staying in compliance with the discharge permits, and reducing the impact on the local environment. As in past years, the Wastewater Fund continues to fund necessary capital improvement projects, such as the 2015 Phase I Improvement Project, which funded the digester rehabilitation project. Additionally, the necessary equipment for the purchase of the CCTV van is equipped with the EnviroSight CCTV equipment.

The new CCTV can and camera system has been a valuable asset to the wastewater department. In less than a year in operations, the CCTV operations have camera 15% of the entire system, identified several potential sewer blockages, and staff are responding immediately with the 2100I Vactor/Jetter to clean root intrusion, rags, and large pieces of asphalt. The CCTV operations have been efficient in NASSCO pipe coding and inspection, prioritizing infrastructure needs. The completion of the pond 1 & 2 pumping project has brought valuable redundancy between multiple ponds and irrigation wells and will help with scheduling pond maintenance.
--Compliance
--Sewer Cleaning
--Camera Inspections
--Dig Alert Marking
--Plan Checks
--Operating
--Compliance
--CIP Program
--Purchase Orders
--Requisitions

OPERATIONS

PLANT SUPERINTENDENT
--Maintenance
--Repair
--CIP Program
--Purchase Orders
--Requisitions

MAINTENANCE COLLECTIONS /

PRETREATMENT
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2025-2026 PROGRAMMATIC CHANGES
The Wastewater Department continues to apply innovative strategies to maintain the city’s network of sanitary sewer systems and treatment facilities. Budgetary constraints continue to limit capital projects; however, the department has an aggressive preventative pretreatment and maintenance program to ensure proper steps are being taken to protect infrastructure and equipment.

WASTEWATER

OPERATIONS
2025-2026 HIGHLIGHTS
Capital Projects
 Pond 1 & 2 Pumping Project
Operations

1. Preliminary Treatment (The Headworks)
 Arrival: Raw sewage enters the facility via underground interceptor pipes, passing through an inlet channel for continuous flow measurement.
 Screening: Mechanical bar screens catch large debris like rags, plastics, and flushable wipes.

These are compacted, washed, and sent to a landfill.
 Grit Removal: The water slows down in aerated grit chambers, allowing heavy inorganic materials (sand, gravel, coffee grounds) to settle out to protect downstream pumps from abrasion.

2. Primary Treatment (Sedimentation)
 Clarification: Water flows into large primary clarifiers where velocity is drastically reduced.  Sludge Collection: Over 2 to 3 hours, suspended organic solids sink to the bottom as "primary sludge," while oils and grease float to the top.
 Skimming: Mechanical scraper arms drag the settled sludge into hoppers for removal and skim the grease off the surface.

3. Secondary Treatment (Biological Breakdown)
 Aeration Basins: Clarified wastewater enters the conventional activated sludge plant, where blowers distribute fine oxygen to feed billions of beneficial microorganisms. These microbes consume dissolved organic pollutants, converting them into harmless byproducts.  Secondary Clarifiers: The mixture (mixed liquor) flows into secondary clarifiers. The microbes compact together, sink to the bottom, and are either recycled back into the aeration basins or sent to the aerobic digester for digestion.
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 Oxygen Introduction: Air or pure oxygen is continuously pumped into the digestion tank to maintain a highly oxygenated environment.
 Microbial Consumption: Natural aerobic bacteria thrive in this environment and rapidly decompose organic waste.
 Endogenous Respiration: Once the primary food supply runs out, the microorganisms begin to consume their own cellular matter for energy, significantly reducing the overall volume of waste.
 Output: The solid waste is reduced to a nutrient-rich solid residue, while the remaining liquids are converted into grey water that can often be discharged directly into the standard drainage system.
 614.07 dry metric tons of Bio Solids were hauled to Nursery Products for further treatment to turn into usable compost fertilizer.
 Treated 765.13 million gallons of wastewater.
 7,766.5 pounds of nitrogen were applied to the south alfalfa field, and 106,795 pounds of nitrogen were harvested from the crop.

Maintenance
 Fine screen #1 Rehab, including new chains, brushes, and seals. $43,591 in parts and contracted labor costs.
 Fine Screen #2 conveyor screw repair/liner replacement. $7762.31 parts and in-house labor costs.
 Secondary Scum pit rehab completion, included two new pumps, level transducer install, and FRP grating. $15643.64 in pumps and hydro ranger.
 Pond 1 & 2 irrigation pipeline.
 Main backflow device replacement.
 PC 2 rake system structural repairs, fabrication, and welding of new and old parts. $500 in materials and in-house labor.
 Pipe gallery sump pit grating rehab included redesign of the float system. $1600 in new grating.  RAS pump 4 rehab and mechanical seal retrofit $26743.70 for pump rebuild/retrofit.  Grit channel slide gate rehab, all new slide gates fabricated and replaced with new slide gates. $1200 in fabrication.
 Filtrate pit Hydro Ranger replacement/upgraded $2096 for new Hydro Ranger.  Influent pump #3 motor replacement, included new 30 HP motor, wiring, and local disconnect replacement $13,414.28 for motor, disconnect, wiring, and labor.  Complete rehab of Brown Bear unit #1, including new motor, bearings, and hood assembly. The unit was powder-coated. $9295.81 in parts, in-house labor, and powder coat.  Primary Clarifier sludge pump replacement project, concrete pad replacement, conduit. modification, and pipe modification as of now. The installation is not yet complete.

Collections
 Cleaned a total of 86,410 feet of the City’s collection system.  Closed Circuit Television (CCTV), a total of 92,553 feet.  Replaced ten old manholes on the main line.
 Staff reviewed, completed, and reported 3,619 dig alert sewer tickets.  Cleaned segments of the mainline.
 Cleaned large root balls from multiple locations, identified from CCTV.  Cleaned pieces of asphalt identified from CCTV.
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 Purchased 55 new/replacement composite manhole frames and covers for the City’s street improvement project.

Pretreatment
 Renewed three discharge permits for Significant Industrial User (SIU).  Reviewed five SIU monthly sampling, ensuring SIU stays in compliance.  Issued notice of violations of SIU to those who may have violated monthly discharge limits.  Calculated and billed SIU for monthly BOD billing.
 Reviewing commercial water usage provided by Golden State Water and calculated over 600 sewer units for utility billing.
 Performed annual SIU sampling.
 Completed all required plan checks within the two-week goal.  Scheduled quarterly and annual sewer cleanings with the more efficient use of the combination truck.
 Scheduled weekly CCTV inspection with the new (Haaker/Envirosight) van.  Attended regular grease interceptor cleanings and inspections, per the FOG program.  Regulated restaurants for grease interceptor requirements. 2026-2027 GOALS AND OBJECTIVES
Capital Projects
 Sewer Mainline CIPP.
 SCADA program update to new software and implement mobile SCADA.  Rehabilitate the wet well station.

Operations
 Stay in compliance with the City’s discharge permits.  Complete a new Capital Improvement Project.
 Continue to work with Carollo Engineers on updating the Sewer Master Plan.  Continue to work with Carollo Engineers on the headworks loading analysis and new local limits.  Continue working with the Water Board to revise and update the cleanup and abatement order.

Maintenance
 PLC and MCC maintenance.
 Replace a VFD with an influent pump, blower, and recirculation pump.  Implement remote operation for the secondary scum pumps.  Implement remote operations for the primary sludge pump #2.  Replace secondary clarifier Preventive Maintenance (PM) parts.  Epoxy coat the grease pits on both primary clarifiers.  Install quick-connect piping at the aeration basin on the north and south ends.  Schedule necessary repairs on the standby generator.

Collections
 Clean a total of 25% of the City’s collection system.  CCTV a 20% of the city in total.
 No sanitary sewer overflows.
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 Meet 811, DigAlert System notification response requirement.  Purchase a new Jetter trailer.
 Contract Nobel to upload CCTV data on Geo-Tracker.
 Access and complete the CIPP jobs as needed
 Update the City’s GIS platform.
 Purchase 53 new/replacement composite manhole frames and lids for the street improvement project.

Pretreatment
 Monitor all SIUs to ensure industrial discharge compliance.  With the purchase of a combination sewer cleaning truck this year, the WWTP plans on cleaning the main trunk line in-house and starting two years of cleaning on that and the inverted siphon.  Access low-flow areas and schedule additional quarterly cleanings.  Access low-flow areas and schedule additional annual cleanings  Schedule discrete annual sampling for all SIUs.
 Schedule and conduct SIU inspections.

DEPARTMENT WORKLOAD INDICATORS – WASTEWATER TREATMENT PLANT Actual
FY 23-24
Actual
FY 24-25
Estimated
FY 25-26
Goal
FY 26-27
DigAlert 72-Hour Response 3,146 3,723 3,619 3,000
Clean Collections System 14 miles 18.4 miles 16.6 miles 20 Camera Collection System 2.0 miles 2.5 miles 17.8 miles 25 Preventable work orders 1,920 1,441 1,760 1,800
139
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
605.514.110.410 INVESTMENT EARNINGS 27,984 62,972 - - 0.0% - 605.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 5,506 5,283 - - 0.0% - 605.709.135.801 SEWER SERVICE FEE 60,500 21,652 15,350 20,000 130.3% 19,000 605.709.135.802 MUNIS - SEWER SERVICE FEE 5,187,272 5,189,722 5,150,000 5,195,500 100.9% 5,150,000 605.709.135.804 MISCELLANEOUS SERVICES - 2,472 - - 0.0% - 605.709.135.805 SUPP ENVIROMENTAL & DISCHARGE FEES 130,792 105,622 98,750 99,500 100.8% 101,300 605.709.135.820 ADDN'L SERVICES REVENUES - - - 13 0.0% - 605.709.140.802 SEWER FEE PENALTY/INTEREST 19,632 16,593 10,000 13,550 135.5% 13,500 605.709.140.803 MUNIS - SEWER PENALTY & INTEREST 119,954 137,762 107,550 102,723 95.5% 118,000 605.709.140.804 MUNIS - RETURN CHECK SERVICE CHARGE 275 300 200 235 117.5% 225 605.709.140.818 LIENS-SEWER PENALTY & INTEREST 86,061 60,896 35,250 38,500 109.2% 45,000 605.710.120.619 SEWER CONNECTIONS 7,500 21,000 13,500 1,500 11.1% 5,000 605.805.785.910 LIEN/RELEASE/CO/PROP CHG FEES 7,537 8,899 7,250 6,200 85.5% 7,250 605.819.784.910 SALES PROPERTY/EQUIPMENT - 1,131 - 12,923 0.0% - 605.819.788.920 MISCELLANEOUS INCOME 2,279 - 2,500 - 0.0% - 605.819.788.923 CREDIT CARD CONVENIENCE FEES - 56 1,000 - 0.0% 100 605.819.788.927 ANNUAL DISCHARGE PERMITS - 100 250 - 0.0% - 605.819.788.928 DISCHARGE PERMIT FINES 4,100 7,150 6,650 3,300 49.6% 4,000 605.819.788.929 REIMBURSEMENTS - - - 10,987 0.0% -
605.819.788.930 IGSA-ENVIRONMENTAL SAMPLING 4,249 4,552 224,500 3,127 1.4% 3,500 605.819.788.931 IGSA-PROPANE 10,961 11,942 9,000 7,685 85.4% 9,000 605.819.788.932 IGSA-UNIFORMS 5,598 9,111 6,000 6,426 107.1% 7,400 605.819.788.935 IGSA - PASSTHROUGH REVENUE - - - 158,135 0.0% 220,000 Total Revenue 5,680,199 5,667,215 5,687,750 5,680,304 99.9% 5,703,275 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
605.190 - WW - IGSA
605.605.190.06 SERVICES
605.605.190.06.675 IGSA - ENVIRONMENTAL SAMPLING - - 36,035 36,000 99.9% 36,100 605.605.190.06.676 IGSA - PROPANE - - 75,725 80,000 105.6% 80,000 605.605.190.06.677 IGSA - UNIFORM SERVICES - - 179,660 77,000 42.9% 77,000 Total Services - - 291,420 193,000 66.2% 193,100
605.601 - WWTP OPERATIONS
605.605.601.01 SALARIES
605.605.601.01.101 SALARIES, REGULAR 907,283 931,815 1,071,650 1,071,650 100.0% 1,017,224 605.605.601.01.103 OVERTIME 14,834 16,110 23,575 23,575 100.0% 25,000 605.605.601.01.109 INSURANCE OFFSET 127,432 135,376 181,300 181,300 100.0% 194,490 605.605.601.01.110 OVERTIME-SPECIAL EVENT - 859 - - 0.0% - 605.605.601.01.111 STANDBY BASIC 14,669 21,087 33,040 33,040 100.0% 33,040 Total Salaries 1,064,218 1,105,249 1,309,565 1,309,565 100.0% 1,269,754 605.605.601.02 BENEFITS .
605.605.601.02.201 BENEFITS - RETIREMENT 87,766 83,660 85,500 85,500 100.0% 89,389 605.605.601.02.202 BENEFITS - LIFE INSURANCE 3,224 3,133 3,400 3,400 100.0% 3,474 605.605.601.02.205 BENEFITS - WORKERS' COMP 42,475 65,864 69,936 69,936 100.0% 65,252 605.605.601.02.206 BENEFITS - DEFERRED COMP 2,166 1,873 2,400 2,400 100.0% 2,065 605.605.601.02.208 BENEFITS - MEDICARE 16,029 21,145 19,600 19,600 100.0% 19,987 605.605.601.02.210 BENEFITS - WORKERS COMP CLAIMS 9,012 - - - 0.0% - 605.605.601.02.213 BILINGUAL SERVICES 1,101 633 472 472 100.0% 1,320 605.605.601.02.214 BENEFITS- STATE DISABILITY INS 9,334 10,834 13,200 13,200 100.0% 14,887 605.605.601.02.216 VACATION / ANNUAL LV PAY OUT 45,581 26,256 2,711 2,711 100.0% - 605.605.601.02.220 RETIREE HEALTH - PEMCHA 4,619 3,747 4,500 4,500 100.0% 4,500 605.605.601.02.222 RETIREE HEALTH COMPENSATION 8,836 8,328 10,000 10,000 100.0% 10,000 605.605.601.02.225 GASB 68-PENSION EXPENSE (337,774.00) 82,875 - - 0.0% - 605.605.601.02.227 PENSION UNFUNDED LIABILITY - 29,116 39,719 39,719 100.0% 119,123 Total Benefits (107,633) 337,464 251,438 251,438 100.0% 329,997 605.605.601.03 EMPLOYEE DEVELOPMENT
605.605.601.03.301 TRAVEL/TRAINING EXPENSES 26,862 17,558 26,300 22,000 83.7% 30,700 605.605.601.03.305 DUES/SUBS/MEMBERSHIPS 6,711 6,197 7,413 5,000 67.4% 7,124 CITY OF BARSTOW FY 2026-2027
Wastewater Reclamation (WWTP)
TOTAL BUDGET - $ 5,987,760
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.

Wastewater Reclamation - 605
140
Total Employee Development 33,573 23,755 33,713 27,000 80.1% 37,824 605.605.601.04 COMMUNICATIONS
605.605.601.04.401 COMMUNICATIONS 5,671 5,703 5,500 6,100 110.9% 6,000 Total Communications 5,671 5,703 5,500 6,100 110.9% 6,000 605.605.601.05 SUPPLIES
605.605.601.05.501 OFFICE SUPPLIES 3,505 3,754 3,500 2,000 57.1% 3,500 605.605.601.05.510 POSTAGE 11,583 12,205 12,250 12,000 98.0% 12,250 605.605.601.05.525 TECHNICAL SUPPLIES 64,490 75,965 142,000 91,000 64.1% 144,000 605.605.601.05.526 COLLECTION-TECHNICAL SUPPLIES 24,638 20,457 60,000 23,500 39.2% 60,000 Total Supplies 104,216 112,381 217,750 128,500 59.0% 219,750 605.605.601.06 SERVICES
605.605.601.06.601 VEHICLE FUEL COST 10,249 10,688 11,500 10,100 87.8% 11,500 605.605.601.06.608 VEHICLE MAINTENANCE COST 31,513 31,497 32,000 13,000 40.6% 30,000 605.605.601.06.612 REPAIRS/MAINTENANCE 163,541 230,225 220,000 245,000 111.4% 225,000 605.605.601.06.613 COLLECTIONS-REPAIRS/MAINTENANCE 14,291 29,405 105,000 83,000 79.0% 105,000 605.605.601.06.620 RENTALS/LEASES 10,555 7,444 13,000 3,000 23.1% 13,000 605.605.601.06.626 PROF SERV. LEGAL - - 20,000 18,000 90.0% 20,000 605.605.601.06.628 AUDIT EXPENSE 10,445 5,146 - - 0.0% - 605.605.601.06.629 FEES/SERVICES (COLLECTIONS) 199,823 116,068 216,000 185,000 85.6% 252,700 605.605.601.06.630 FEES/SERVICES 344,806 433,012 485,200 485,200 100.0% 436,200 605.605.601.06.631 MERCHANT FEES 78,965 153,200 154,000 85,000 55.2% 100,000 605.605.601.06.644 IT COST ALLOCATION 205,539 215,843 345,720 138,000 39.9% 355,720 605.605.601.06.645 SAFETY EQUIPMENT 12,887 14,517 14,000 10,500 75.0% 14,000 Total Services 1,082,612 1,247,044 1,616,420 1,275,800 78.9% 1,563,120 605.605.601.07 TAXES/INSURANCE/MISCELLANEOUS
605.605.601.07.705 BAD DEBT EXPENSE 34,954 (10,250) - - 0.0% - 605.605.601.07.712 GASB 87 - INTEREST EXPENSE 1,222 1,573 - - 0.0% - 605.605.601.07.720 INSURANCE, PROPERTY 54,466 61,205 71,502 63,500 88.8% 65,881 605.605.601.07.724 INSURANCE, LIABILITY 72,739 101,450 136,344 136,344 100.0% 139,514 605.605.601.07.731 GASB 87 - CAP-LEASE-ENTERPRISE PROG WWTP (18,232) (18,778) - (130) 0.0% - 605.605.601.07.733 CAP-LEASE-ENTERPRISE PROG WWTP 35,375 46,705 34,600 34,600 100.0% 32,800 605.605.601.07.735 DEPRECIATION 1,021,667 1,051,093 - - 0.0% - 605.605.601.07.736 GASB 87 - AMORTIZATION EXPENSE 17,655 17,587 - (21) 0.0% - 605.605.601.07.738 FRANCHISE-MUNIS-CITY OF BARSTOW 207,491 207,589 200,000 164,000 82.0% 208,000 605.605.601.07.743 CUSTOMER REFUNDS 636 - - - 0.0% -
Total Taxes/Insurance/Misc 1,427,973 1,458,174 442,446 398,293 90.0% 446,195 605.605.601.08 CAPITAL EQUIP/PROJECTS
605.605.601.08.837 EQUIPMENT 13,972 3,573 3,600 - 0.0% 288,000 605.605.601.08.867 TYLER ERP - - 8,000 - 0.0% 8,000
605.605.601.08.899 DR SERVER - 153,920 - - 0.0% -
Total Capital Equip/Projects 13,972 157,493 11,600 - 0.0% 296,000 605.605.601.09 TRANSFERS/CONTINGENCY/CONTRAS
605.605.601.09.302 TRANSFERS TO DEBT SERVICE 93,348 93,480 93,338 93,338 100.0% 93,220 605.605.601.09.400 TRANSFER TO CIP FUND 235,151 193,882 681,228 192,000 28.2% 395,000 605.605.601.09.904 CAPITAL PROJ ASSET OFFSET (224,050) (193,882) - - 0.0% - 605.605.601.09.905 COST ALLOCATION 770,000 770,000 770,000 770,000 100.0% 770,000 Total Transfers/Contingency/Contras 874,449 863,480 1,544,566 1,055,338 68.3% 1,258,220 605.605.601.14 ELECTRICITY
605.605.601.14.419 ELECTRICITY-MONTHLY 272,821 276,816 265,000 265,000 100.0% 287,000 Total Electricity 272,821 276,816 265,000 265,000 100.0% 287,000 605.605.601.24 NATURAL GAS
605.605.601.24.440 GAS-2200 RIVERSIDE DR-PLANT 2,413 1,977 2,000 2,000 100.0% 2,000 Total Natural Gas 2,413 1,977 2,000 2,000 100.0% 2,000
605.605.601.34 WATER
605.605.601.34.463 WATER TRUCK FILL 4,755 6,401 5,000 9,000 180.0% 7,000 605.605.601.34.468 WATER 6,550 10,183 7,500 12,000 160.0% 9,300 Total Water 11,305 16,584 12,500 21,000 168.0% 16,300
605.602 - WW SOAPMINE RD. OPERATIONS
605.605.602.06 SERVICES
605.605.602.06.631 GROUNDWATER SAMPLING - 1,261 21,500 7,000 32.6% 21,500 605.605.602.06.632 REMEDIATION PROJECT EXPENSES - 1,461 25,000 500 2.0% 25,000 605.605.602.06.648 WATER-SOAPMINE RD AREA - 49.62- 14,000 16,000 114.3% 16,000 Total Services - 2,722 60,500 23,500 38.8% 62,500
Total Expenditures 4,785,591 5,608,842 6,064,418 4,956,534 81.7% 5,987,760 Total Increase/(Decrease) to Fund Balance 894,608 58,373 (376,668) 723,770 (284,485) 141
Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
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 1.00 1.00 Wastewater Treatment Plant Operator in Training 4.00 4.00 5.00 5.00 Mechanic - Wastewater 1.00 1.00 1.00 1.00
Senior Mechanic - Wastewater 1.00 1.00 1.00 1.00
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
Principal Accountant 0.00 0.00 0.25 0.25
Accountant 0.00 0.00 0.25 0.25
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 13.00 13.00
Wastewater Reclamation - 605
142

SOLID WASTE ENTERPRISE FUND

DEPARTMENT DESCRIPTION
The Solid Waste Enterprise fund supports the City’s overall solid waste management system which includes the collection, processing, and disposal of residential, multi-family, and commercial trash, recyclables, organic waste, and household hazardous waste (HHW). The Solid Waste Division (SWD) oversees the implementation of recycling mandates and continuously interacts with county, state, and federal environmental agencies to ensure the city complies with changing regulatory requirements. SWD takes an active role in education and outreach to promote additional programs including bulky item handling, e-waste recycling, construction waste diversion, inedible kitchen grease management, food recovery, adopt-a-block neighborhood cleanups, and other community events. SWD is an active member of the JPA, which manages the operating contract for the Victor Valley Materials Recovery Facility (MRF) and works to find uses for recycled materials, collaborating with various groups to expand recycling opportunities according to the Integrated Waste Management Act. SWD coordinates with other city departments to prepare applications for grants, conduct inspections, maintain records, and prepare reports for CalRecycle. SWD helps fulfill the City’s Vision of preserving a quality environment by supporting programs that promote resource conservation, litter abatement, and the reduction of greenhouse gas emissions while seeking opportunities to continuously provide the highest level of service in the most cost-efficient manner. --Legislation & Policy Updates
--Edible Food Recovery
--Website
--Social Media
--Channel 6
--Radio
--Events
--Compliance
--Contract Administration
--Record Keeping & Reporting
--Compliance
--Financial Analysis
--Contract Administration
--Customer Service
--Record Keeping & Reporting

SOLID WASTE

COLLECTION &

RECYCLING PROGRAMS

MOJAVE DESERT &

MOUNTAIN RECYCLING

AUTHORITY JOINT POWERS

AUTHORITY (JPA) MEMBER

HOUSEHOLD

HAZARDOUS WASTE
BIN

EDUCATION &

OUTREACH
143
2025-26 HIGHLIGHTS 2026-27 GOALS AND OBJECTIVES
Regulatory Compliance
AB 939 - Integrated Waste Management Act
 Maintained full compliance with Source
Reduction & Recycling Element (SRRE) and
Household Hazardous Waste Element (HHWE).

AB 341 - Mandatory Commercial Recycling (MCR)
 All covered businesses maintained compliance
with the MCR program.

AB 1826 – Mandatory Commercial Organics Recycling
(MORe)
 All covered commercial businesses maintained
compliance with the MORe program.
 Diverted over 200 tons of food waste through the
commercial program.

SB 1383 – Reducing Short-Lived Climate Pollutants
 Achieved compliance with the residential organic
waste collection program.
 Diverted over 700 tons of organic waste.
 Completed Electronic Annual Report for California
Regulatory organization, CalRecycle
 Implementation of an edible food recovery
program and activity tracking.
 Researching beneficial projects to be approved by
CalRecycle SB 1383 Local Assistance Grant (LAG)
for public benefit.
 Maintained compliance with recovered organic
waste and recycled-content product procurement
policy.

Education & Outreach
 Promoted Solid Waste Department and provided
educational material while tabling at several City
events
 Seasonal newsletters/bill inserts with pertinent
program updates.
 Visited local business with the assistance of nonprofit organization, ReCreate, to conduct inspections and provide information on food
waste regulations and compliance.

Additional Solid Waste Items
 Residential bulky pickup program collected over
2,000 bulky items and over 1,000 mattresses.
 Over 300 tires were diverted from the landfill for
recycling.
 Household Hazardous Waste Facility collected
more than 27 tons of hazardous waste.
 Held two Free Dump Day & Shred Fest events
and three Community Cleanup Events
 Completed multiple Adopt-a-Block events.
 Issued over 100 free dump passes to residents.

Regulatory Compliance
AB 939 - Integrated Waste Management Act
 Maintain full compliance with SRRE and HHWE.

AB 341 - Mandatory Commercial Recycling (MCR)
 Maintain full compliance for all covered accounts.

AB 1826 – Mandatory Commercial Organics Recycling
(MORe)
 Maintain full compliance for all covered accounts.

SB 1383 – Reducing Short-Lived Climate Pollutants
 Increase participation of diversion of construction
waste
 Increase landfill diversion through organics
recycling and edible food recovery efforts.
 Collaborate with IT/media to utilize social media
outlets and Channel 6 to promote food waste and
organics educational campaigns.

Education & Outreach
 Work with media staff to develop more engaging
and interactive guides for trash and recycling for
online platforms.
 Find new creative ways to reach and engage with
the community.
 Maintain an active presence on social media
platforms, Channel 6, etc. to promote all
programs.
 Partner with other City Departments, Code
Enforcement and Community Development, to
have more community engagement and dialogue
to educate the public on programs and resources
available regarding solid waste.
 Find more effective ways to promote Community
Clean Up events to generate greater turn out of
volunteers
Additional Solid Waste Items
 Search for additional grants outside of CalRecycle
grants that the City may qualify for.
 Re-evaluate solid waste compliance forms as part
of process improvement and to remain efficient
and aligned with all current and upcoming solid
waste legislation
 Develop Multi-Family and Commercial Waste &
Recycling Guides.
144
Actual Actual Amended Estimated % of Proposed
Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2023-24 2024-25 2025-26 2025-26 Received 2026-27
BEGINNING FUND BALANCE (5,068,837) (4,311,203) (3,759,458) (3,759,458) (3,234,434) 650.514.110.410 INVESTMENT EARNINGS 44,569 67,650 - - 0% - 650.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS 8,272 5,870 - - 0% - 650.708.150.803 HAULER REVENUE 568,508 478,013 400,000 399,692 100% 415,000 650.708.150.804 LANDFILL FEES 359,389 268,156 245,000 244,500 100% 250,000 650.708.150.805 AB939 REVENUE 64,956 53,762 44,000 43,500 99% 45,000 650.708.150.807 FRANCHISE FEE REVENUE 56,676 47,654 42,000 41,250 98% 43,000 650.708.150.808 ADMINISTRATION FEE REVENUE 28,355 23,840 18,000 17,000 94% 19,500 650.708.150.809 TRASH PENALTY & INTEREST 18,013 17,052 7,500 12,400 165% 12,000 650.708.150.810 MUNIS - HAULER FEE 3,849,730 4,120,532 3,500,000 3,930,862 112% 4,150,000 650.708.150.811 MUNIS - LANDFILL FEES 981,304 990,329 985,000 930,199 94% 985,000 650.708.150.812 MUNIS - AB939 REVENUE 379,466 383,896 385,000 362,737 94% 375,000 650.708.150.813 MUNIS - FRANCHISE FEE REVENUE (57) 10 - 25 0% - 650.708.150.814 MUNIS - ADMIN FEE REVENUE (28) 5 - 13 0% - 650.708.150.815 MUNIS - TRASH PENALTY & INTEREST 123,024 151,329 128,000 141,200 110% 130,500 650.708.150.816 MUNIS - RETURN CHECK SERVICE CHARGE 275 300 100 240 240% 100 650.708.150.817 MUNIS - HAULER FEE / ORGANICS PROCESSING 303,246 180,365 185,000 140,000 76% 155,000 650.708.150.818 LIENS-TRASH DISPOSAL PENALTY & INTEREST 83,610 57,384 33,500 50,125 150% 40,250 650.708.150.819 MUNIS-COMMERCIAL FRANCHISE & ADMIN FEE 577,581 619,137 500,000 665,000 133% 550,000 650.708.150.820 ADDN'L SERVICES REVENUE - - - 500 0% -
650.805.785.910 LIEN/RELEASE/CO/PROP CHG FEES 7,691 8,885 2,000 6,300 315% 6,000 650.810.795.945 ENVIRONMENTAL MITGATION FUNDS 43,850 42,736 35,000 39,500 113% 41,000 650.819.778.638 WDA AMEND SAN BERNARDINO 46,545 54,926 35,000 35,500 101% 38,500 650.819.778.639 CWMP BOND REVENUE 27,185 47,864 48,500 - 0% 15,000 650.819.788.920 MISCELLANEOUS INCOME 4,843 900 1,000 250 25% 250 650.819.788.923 CREDIT CARD CONVENIENCE FEES - 50 100 100 100% 100 Total Revenue 7,577,003 7,620,645 6,594,700 7,060,893 107.1% 7,271,200 Actual Actual Amended Estimated % of Proposed
Expenditure Classification Expense Expense Budget Expense Budget Budget 2023-24 2024-25 2025-26 2025-26 Expended 2026-27
650.650.650.01 SALARIES
650.650.650.01.101 SALARIES, REGULAR 232,575 171,006 281,000 281,000 100% 247,356 650.650.650.01.103 OVERTIME 3,559 3,999 7,000 7,000 100% 7,000 650.650.650.01.109 INSURANCE OFFSET 23,343 21,961 37,300 37,300 100% 40,530 650.650.650.01.111 STANDBY BASIC 1,055 194 3,500 3,500 100% 3,750 Total Salaries 260,532 197,159 328,800 328,800 100% 298,636 650.650.650.02 BENEFITS
650.650.650.02.201 BENEFITS - RETIREMENT 30,149 19,906 20,700 20,700 100% 21,686 650.650.650.02.202 BENEFITS - LIFE INSURANCE 695 545 800 800 100% 810 650.650.650.02.205 BENEFITS - WORKERS' COMP 8,539 13,242 14,060 14,060 100% 15,500 650.650.650.02.206 BENEFITS - DEFERRED COMP 1,462 1,031 1,600 1,600 100% 1,600 650.650.650.02.208 BENEFITS - MEDICARE 6,199 5,103 7,000 7,000 100% 7,000 650.650.650.02.213 BILINGUAL SERVICES 1,101 633 472 472 100% 1,320 650.650.650.02.214 BENEFITS- STATE DISABILITY INS 2,362 2,366 3,500 3,500 100% 3,675 650.650.650.02.216 LEAVE PAYOUTS 6,466 11,615 1,470 1,470 100% 2,000 650.650.650.02.220 RETIREE HEALTH - PEMCHA 1,104 3,747 4,500 4,500 100% 4,500 650.650.650.02.222 RETIREE HEALTH COMPENSATION 5,361 6,697 8,000 8,000 100% 8,500 650.650.650.02.225 GASB 68-PENSION EXPENSE (46,720) 28,546 14,060 13,854 99% 15,239 650.650.650.02.227 PENSION UNFUNDED LIABILITY - 29,184 7,061 7,061 100% 29,452 Total Benefits 16,718 122,615 83,223 83,017 100% 111,282 650.650.650.03 EMPLOYEE DEVELOPMENT
650.650.650.03.301 TRAVEL / TRAINING EXPENSES 900 2,270 2,200 1,934 88% 2,400 Total Employee Development 900 2,270 2,200 1,934 88% 2,400 650.650.650.04 COMMUNICATIONS
650.650.650.04.401 COMMUNICATIONS 1,131 1,261 1,225 765 62% 1,225 Total Communications 1,131 1,261 1,225 765 62% 1,225
650.650.650.05 SUPPLIES
650.650.650.05.501 OFFICE/PRINTING/MISC SUPPLIES 714 1,683 1,700 188 11% 1,700 650.650.650.05.510 POSTAGE 11,583 12,144 10,000 10,000 100% 10,500 Total Supplies 12,297 13,827 11,700 10,188 87% 12,200
650.650.650.06 SERVICES
Solid Waste Disposal - 650
CITY OF BARSTOW FY 2026-2027
Solid Waste Disposal Fund
TOTAL BUDGET - $ 6,766,068
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. 145
650.650.650.06.602 LIEN AMEND & RELEASE EXPENSES 654 2,160 5,000 850 17% 5,000 650.650.650.06.628 AUDIT EXPENSE 10,445 5,146 - - 0% 2,000 650.650.650.06.630 FEES/SERVICES 6,519 9,238 10,730 5,615 52% 12,200 650.650.650.06.631 MERCHANT FEES 78,734 153,200 140,000 140,000 100% 140,000 650.650.650.06.632 ORGANICS COMPOSTING 116,160 136,536 125,000 125,000 100% 135,000 650.650.650.06.633 CO LANDFILL DISPOSAL 943,327 874,661 1,000,000 900,000 90% 1,000,000 650.650.650.06.634 AB 939 58,066 67,891 90,000 70,000 78% 75,000 650.650.650.06.636 BURRTEC BILLING EXPENSES 1,540 1,271 - 1,000 0% 1,300 650.650.650.06.637 BURRTEC CONTRACT 4,416,426 4,600,357 4,120,000 4,120,000 100% 4,200,000 650.650.650.06.638 SUBSIDY HAULER 1,451 2,853 - 1,000 0% 1,000 650.650.650.06.641 COMMUNITY OUTREACH / PUBLIC INFORMATION 4,788 1,165 6,000 3,000 50% 3,000 650.650.650.06.644 IT COST ALLOCATION 35,636 38,696 41,700 5,000 12% - Total Services 5,673,745 5,893,173 5,538,430 5,371,465 97% 5,574,500 650.650.650.07 TAXES/INSURANCE/MISCELLANEOUS
650.650.650.07.705 BAD DEBT EXP & LOSS CLAIMS 30,997 (9,152) - - 0% - 650.650.650.07.712 GASB 87 - INTEREST EXPENSE 218 157 - - 0% - 650.650.650.07.724 INSURANCE, LIABILITY 15,352 23,652 25,507 27,000 106% 29,700 650.650.650.07.731 GASB 87 - CAP-LEASE-ENTERPRISE PROG (2,165) - - - 0% - 650.650.650.07.733 CAP LEASE-ENTERPRISE PROG 2,107 (57) 2,200 2,200 100% 2,125 650.650.650.07.735 DEPRECIATION 22,189 22,189 - - 0% -
650.650.650.07.736 GASB 87 - AMORTIZATION EXPENSE 2,076 2,054 - - 0% - 650.650.650.07.737 FRANCHISE CITY OF BARSTOW 55,164 45,079 40,000 35,000 88% 35,000 650.650.650.07.738 FRANCHISE-MUNIS-CITY OF BARSTOW 384,997 412,748 380,000 350,000 92% 350,000 650.650.650.07.743 CUSTOMER REFUNDS 1,216 - 2,500 500 20% 1,000 Total Taxes/Insurance/Misc 512,152 496,669 450,207 414,700 92% 417,825 650.650.650.08 CAPITAL EQUIP/PROJECTS
650.650.650.08.867 TYLER ERP - - 8,000 - 0% 8,000
Total Capital Equip/Projects - - 8,000 - 0% 8,000
650.650.650.09 TRANSFERS/CONTINGENCY/CONTRAS
650.650.650.09.302 TRANSFERS TO DEBT SERVICE 21,894 21,925 21,892 5,000 23% 20,000 650.650.650.09.905 COST ALLOCATION 320,000 320,000 320,000 320,000 100% 320,000 Total Transfers/Contingency/Contras 341,894 341,925 341,892 325,000 95% 340,000 Total Expenditures 6,819,369 7,068,900 6,765,677 6,535,869 97% 6,766,068 ENDING FUND BALANCE (4,311,203) (3,759,458) (3,930,435) (3,234,434) 82% (2,729,302) Actual Actual Actual Proposed
Personnel Schedule 2023-24 2024-25 2025-26 2026-27
Full Time:

Information Technology Coordinator 0.20 0.20 0.20 0.20
Finance Director 0.10 0.10 0.10 0.10
Principal Accountant 0.00 0.00 0.25 0.25
Accountant 0.00 0.00 0.25 0.25
Administrative Services Manager 0.10 0.10 0.00 0.00
Administrative Analyst 1.00 1.00 1.00 1.00
Accounting Technician 1.00 1.00 1.00 1.00
Total FTE's: 2.40 2.40 2.80 2.80
146

APPENDIX A
ERP System Upgrade Going Live July 1, 2026
The City of Barstow started its journey with Tyler Technologies back in 2009 when the ERP program Eden was implemented. Eden has assisted the City with Financials, Payroll, Human Resources, Cash Receipting, Permitting, Licensing, and Budget Preparation. With Eden now reaching its sunset year, the City has moved into its next phase of accounting software in Tyler products, Tyler Enterprise ERP. This multi-year implementation of Enterprise ERP system will assist the City with all of the same programs, but with advanced technology that will enable the City to analyze Financials and program systems on a new level.

Enterprise ERP will go live on July 1, 2026.

Financials, Cash Receipting, Utility Billing, Budget Preparation.

Enterprise HRM
will go live on January 1, 2027.

Payroll, Human Resources, Employee Access, Risk Management.

Enterprise EPL
will go live on July 1, 2027.

Permitting, Licensing.

With the implementation of Enterprise ERP, a new Chart of Accounts will be introduced.

The following pages will show the existing account number from Eden, and the new account number (Org and Object) from the new system. As the implementation gets closer to the go live date, more account numbers will be updated to the new system, so some account numbers are not shown at this time. Account numbers will be adjusted as the system goes live.
147

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Value
Org Object
100.110.102 100 1002 102.150.543.24.445 1025009 5502
100.110.103 100 1103 102.150.543.34.480 1025009 5506
100.110.104 100 1104 102.160.630.05.525 1026000 5243
100.110.105 100 1105 102.160.630.06.612 1026000 5285
100.110.106 100 1106 102.160.630.06.630 1026000 5271
100.110.107 100 1107 102.160.630.06.644 1026000 5905
100.110.108 100 1108 102.160.636.05.525 1026003 5243
100.110.109 100 1109 102.160.636.06.612 1026003 5285
100.110.110 100 1110 102.160.636.06.630 1026003 5271
100.110.110.01.101 1001101 5001 102.160.636.06.644 1026004 5905 100.110.110.01.109 1001101 5018 102.160.640.01.108 1026004 5004 100.110.110.02.201 1001101 5101 102.160.640.04.401 1026004 5220 100.110.110.02.202 1001101 5102 102.160.640.05.501 1026004 5245 100.110.110.02.208 1001101 5107 102.160.640.05.525 1026004 5243 100.110.110.02.214 1001101 5109 102.160.640.05.526 1026004 5235 100.110.110.03.301 1001101 5200 102.160.640.06.612 1026004 5285 100.110.110.03.305 1001101 5201 102.160.640.06.630 1026004 5271 100.110.110.03.321 1001101 5206 102.160.640.06.645 1026004 5282 100.110.110.03.322 1001101 5205 102.160.640.14.401 1026004 5501 100.110.110.03.323 1001101 5208 102.160.640.24.401 1026004 5502 100.110.110.03.324 1001101 5207 102.160.640.34.401 1026004 5506 100.110.110.04.401 1001101 5220 102.210.110 102 2903
100.110.110.05.501 1001101 5245 102.225.225.06.630 1022500 5271 100.110.110.05.525 1001101 5209 102.225.225.07.700 1022500 5771 100.110.110.06.630 1001101 5271 102.225.225.08.807 1022500 5818 100.110.115.02.116 1001100 5116 102.225.225.08.808 1022500 5814 100.110.115.02.201 1001100 5101 102.225.225.09.103 1022500 5999 100.110.115.02.210 1001100 5105 102.320.198 102 1198
100.110.115.02.219 1001100 5122 102.320.204 102 1204
100.110.115.02.220 1001100 5121 102.406.210.120 102 4020 100.110.115.02.221 1001100 5119 102.530.307 102 1307
100.110.115.02.222 1001100 5120 102.819.788.929 102 4458 100.110.115.02.227 1001100 5124 102-910-510 102 3900
100.110.115.09.102 1001100 5905 103.110.102 1022500 1002 100.110.115.09.209 1001100 5909 103.120.101 1022500 2900 100.110.115.09.210 1001100 5910 103.120.104 1022500 2104 100.110.115.09.219 1001100 5919 103.210.110 1022500 2903 100.110.115.09.302 1001100 5998 103.225.225.01.101 1022502 5001 100.110.115.09.400 1001100 5940 103.225.225.01.103 1022502 5002 100.110.120.01.101 1001102 5001 103.225.225.01.109 1022502 5018 100.110.120.01.109 1001102 5018 103.225.225.02.201 1022502 5101 100.110.120.02.201 1001102 5101 103.225.225.02.202 1022502 5102 100.110.120.02.202 1001102 5102 103.225.225.02.205 1022502 5105 100.110.120.02.205 1001102 5105 103.225.225.02.207 1022502 5292 100.110.120.02.206 1001102 5106 103.225.225.02.208 1022502 5107 100.110.120.02.207 1001102 5292 103.225.225.02.214 1022502 5109 100.110.120.02.208 1001102 5107 103.225.225.02.215 1022502 5112 100.110.120.02.214 1001102 5109 103.225.225.02.216 1022502 5116 100.110.120.02.216 1001102 5116 103.225.225.03.301 1022502 5200 100.110.120.03.301 1001102 5200 103.225.225.05.501 1022502 5245 100.110.120.03.305 1001102 5201 103.225.225.05.523 1022501 5240 100.110.120.05.501 1001102 5245 103.225.225.05.524 1022500 5241 100.110.120.06.627 1001102 5291 103.225.225.05.525 1022502 5243

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
148

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Value
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APPENDIX A
100.110.120.06.630 1001102 5271 103.225.225.06.601 1022502 5283 100.110.125.06.625 1001103 5291 103.225.225.06.608 1022502 5284 100.110.130.01.101 1001104 5001 103.225.225.06.632 1022500 5260 100.110.130.01.103 1001104 5002 103.225.225.06.644 1022500 5905 100.110.130.01.109 1001104 5018 103.225.225.06.645 1022502 5282 100.110.130.02.201 1001104 5101 103.225.225.07.724 1022500 5724 100.110.130.02.202 1001104 5102 103.225.225.09.224 1022500 5924 100.110.130.02.205 1001104 5105 103.225.225.09.302 1022500 5998 100.110.130.02.206 1001104 5106 103.225.229.02.227 1022500 5124 100.110.130.02.208 1001104 5107 103.320.198 1022500 1198 100.110.130.02.211 1001104 5110 103.320.225 1022500 1225 100.110.130.02.213 1001104 5111 103.630.300 1022500 2300 100.110.130.02.214 1001104 5109 103.900.820.102 102 4903 100.110.130.02.216 1001104 5116 103-910-510 1022500 3900 100.110.130.03.301 1001104 5200 110.110.102 110 1102
100.110.130.03.305 1001104 5201 110.110.107 999 1111
100.110.130.05.501 1001104 5245 110.114.136 999 1136
100.110.130.05.520 1001104 5230 110.114.137 999 1137
100.110.130.06.630 1001104 5271 110.120.101 999 2900
100.110.130.06.644 1001104 5905 110.130.321.07.733. 1002001 5733 100.110.132.01.101 1001105 5001 110.320.204 999 1204
100.110.132.01.109 1001105 5018 110.320.205 999 1205
100.110.132.02.201 1001105 5101 110.514.140 110 2140
100.110.132.02.202 1001105 5102 110.514.142 999 1142
100.110.132.02.208 1001105 5107 110.819.788.999 100 4455 100.110.132.03.301 1001105 5200 110-900-900 999 3900
100.110.132.03.305 1001105 5201 202.110.102 215 1002
100.110.132.04.401 1001105 5220 202.120.101 215 2900
100.110.160.01.101 1007000 5001 202.120.105 215 2104
100.110.160.01.103 1007000 5002 202.202.202.08.816 2131201 5831 100.110.160.01.109 1007000 5018 202.299.901 215 2916
100.110.160.01.111 1007000 5006 202.320.198 215 1198
100.110.160.02.201 1007000 5101 202.320.204 215 1204
100.110.160.02.202 1007000 5102 202.615.116.723 209 4458 100.110.160.02.205 1007000 5105 202.735.350 215 2311
100.110.160.02.206 1007000 5106 202.910.510 215 3900
100.110.160.02.208 1007000 5107 209.110.102 209 1002
100.110.160.02.214 1007000 5109 209.120.101 209 2900
100.110.160.02.216 1007000 5116 209.209.209.08.822 2095005 5831 100.110.160.03.301 1007000 5200 209.209.209.09.100 2091200 5999 100.110.160.03.305 1007000 5201 209.209.209.09.400 2091200 5940 100.110.160.04.401 1007002 5220 209.299.901 209 2916
100.110.160.05.525 1007001 5243 209.320.198 209 1198
100.110.160.06.630 1007000 5271 209.320.203 209 1203
100.110.160.06.644 1007000 5905 209.320.204 209 1204
100.110.165.01.101 1001400 5001 209.408.119.540 209 4531 100.110.165.01.109 1001400 5018 209.720.104 209 2105
100.110.165.02.201 1001400 5101 209.735.351 209 2354
100.110.165.02.202 1001400 5102 209.910.510 209 3900
100.110.165.02.204 1001400 5104 210.110.102 210 1002
100.110.165.02.205 1001400 5105 210.210.210.08.831 2105005 5831 100.110.165.02.206 1001400 5106 210.210.210.09.999 2101200 5999 100.110.165.02.208 1001400 5107 210.320.198 210 1198
149

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Value
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APPENDIX A
100.110.165.02.214 1001400 5109 210.320.203 210 1203
100.110.165.02.216 1001400 5116 210.320.204 210 1204
100.110.165.03.300 1001400 5202 210.524.115.530 210 4530 100.110.165.03.301 1001400 5200 210.524.120.531 210 4532 100.110.165.03.305 1001400 5201 210.524.125.532 210 4533 100.110.165.04.401 1001400 5220 210.524.130.533 210 4534 100.110.165.05.501 1001400 5245 210.524.135.534 210 4535 100.110.165.05.524 1001400 5232 210.910.510 210 3900
100.110.165.05.525 1001400 5243 211.110.102 211 1002
100.110.165.06.624 1001400 5291 211.320.198 211 1198
100.110.165.06.630 1001400 5271 211.320.203 211 1203
100.110.165.06.631 1001400 5110 211.320.204 211 1204
100.110.165.06.632 1001400 5260 211.514.110.410 211 4320 100.110.175.07.705 1001403 5456 211.514.110.510 211 4510 100.110.175.07.720 1001403 5720 211.600.100.102 211 4410 100.110.175.07.724 1001403 5724 211.910.510 211 3900
100.110.175.07.726 1001403 5726 214.110.102 214 1002
100.110.180.06.630 1005007 5271 214.120.101 214 2900
100.110.180.08.801 1005007 5831 214.214.214.07.700 2142000 5405 100.120.101 100 2900 214.214.214.07.710 2142000 5406
100.120.210.01.101 1001200 5001 214.320.198 214 1198
100.120.210.01.103 1001200 5002 214.514.110.410 214 4310 100.120.210.01.108 1001200 5004 214.514.110.510 214 4510 100.120.210.01.109 1001200 5018 214.630.406 214 2406
100.120.210.02.201 1001200 5101 214.819.790.922 214 4922 100.120.210.02.202 1001200 5102 214.819.790.924 214 4923 100.120.210.02.205 1001200 5105 214.910.100 214 2100
100.120.210.02.206 1001200 5106 214.910.101 214 2101
100.120.210.02.207 1001200 5292 214.910.510 214 3900
100.120.210.02.208 1001200 5107 215.215.215.07.703 2154000 5341 100.120.210.02.211 1001200 5110 215.215.215.07.704 2154000 5342 100.120.210.02.213 1001200 5111 215.215.215.07.712 2154000 5343 100.120.210.02.214 1001200 5109 215.215.215.07.713 2154000 5344 100.120.210.02.216 1001200 5116 215.215.215.07.714 2154000 5345 100.120.210.03.301 1001200 5200 215.215.215.07.715 2154000 5346 100.120.210.03.305 1001200 5201 215.215.215.09.400 2155005 5940 100.120.210.04.401 1001200 5220 215.615.115.597 215 4597 100.120.210.05.501 1001200 5245 215.615.115.703 215 4703 100.120.210.06.628 1001200 5252 215.615.115.712 215 4712 100.120.210.06.630 1001200 5271 217.110.102 217 1002
100.120.210.06.644 1001200 5905 217.120.101 217 2900
100.120.211.07.733 1001201 5733 217.217.217.03.748 2172000 5748 100.120.211.08.999 1001201 5880 217.217.217.07.715 2172000 5420 100.120.212.01.101 1001205 5001 217.217.217.07.732 2172000 5432 100.120.212.01.109 1001205 5018 217.217.217.07.744 2172005 5417 100.120.212.02.201 1001205 5101 217.217.217.07.745 2175002 5745 100.120.212.02.202 1001205 5102 217.217.217.07.749 2174004 6510 100.120.212.02.208 1001205 5107 217.217.217.07.750 2174004 6511 100.120.212.06.630 1001205 5271 217.217.217.08.748 2171200 5748 100.120.213.04.401 1001208 5220 217.217.217.09.400 2175005 5940 100.120.213.05.501 1001208 5245 217.299.901 217 2916
100.120.213.05.510 1001208 5247 217.320.204 217 1204
100.120.213.05.525 1001208 5243 217.615.116.615 217 4615 150

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Org Object Cross Reference
Value
Org Object

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APPENDIX A
100.120.213.06.630 1001208 5271 217.615.116.653 217 4653 100.120.213.07.704 1001208 5410 217.615.116.671 217 4671 100.120.213.07.705 1001208 5499 217.615.116.674 217 4674 100.120.213.07.706 1001208 5416 217.615.116.678 217 4678 100.120.213.08.802 1007001 5811 217.615.116.679 217 4502 100.120.303 100 2303 217.615.116.680 217 4680
100.120.306 100 2306 217.615.116.681 217 4681
100.120.307 100 2307 217.615.166.620 217 4620
100.120.309 100 2309 217.735.350 217 2311
100.120.310 100 2310 217.735.351 217 2315
100.120.312 100 2312 217.910.510 217 3900
100.120.313 100 2313 218.218.218.07.725 2172000 5403
100.120.314 100 2314 218.218.218.07.752 2178001 5752
100.120.316 100 2316 218.218.218.07.753 2172000 5753
100.120.317 100 2317 218.320.198 217 1198
100.120.318 100 2318 218.320.203 217 1203
100.120.319 100 2319 218.910.400 217 2400
100.120.321 100 2321 218.910.409 217 2409
100.120.331 100 2331 218.910.419 217 2419
100.120.332 100 2332 218.910.420 217 2420
100.120.334 100 2334 218.910.421 217 2421
100.120.338 100 2338 218.910.422 217 2422
100.120.340 100 2340 218.910.423 217 2423
100.120.341 100 2341 218.910.425 217 2425
100.120.342 100 2342 218.910.426 217 2426
100.120.343 100 2343 218.910.427 217 2427
100.120.345 100 2345 219.110.102 219 1002
100.120.346 100 2346 219.120.101 219 2900
100.120.347 100 2347 219.219.219.03.301 2192000 5200
100.120.348 100 2348 219.219.219.05.501 2192000 5245
100.120.349 100 2349 219.219.219.06.630 2192000 5271
100.120.350 100 2350 219.219.219.07.701 2192004 5321
100.120.351 100 2351 219.219.219.08.801 2192007 5282
100.120.352 100 2352 219.219.219.08.805 2192000 5831
100.120.353 100 2353 219.219.219.09.905 2192000 5905
100.120.354 100 2301 219.320.198 219 1198
100.120.395 100 2395 219.320.203 219 1203
100.130.321.01.101 1002001 5001 219.514.110.410 219 4310 100.130.321.01.103 1002001 5002 219.514.110.510 219 4320 100.130.321.01.107 1002001 5007 219.600.100.025 219 4703 100.130.321.01.109 1002001 5018 219.600.101.022 225 4026 100.130.321.01.111 1002001 5006 219.910.510 219 3900
100.130.321.02.201 1002001 5101 225.110.102 225 1002
100.130.321.02.202 1002001 5102 225.120.101 225 2900
100.130.321.02.205 1002001 5105 225.120.310 225 2393
100.130.321.02.206 1002001 5106 225.120.311 225 2355
100.130.321.02.207 1002001 5292 225.210.110 225 2903
100.130.321.02.208 1002001 5107 225.225.225.01.101 2252502 5001 100.130.321.02.213 1002001 5111 225.225.225.01.103 2252502 5002 100.130.321.02.214 1002001 5109 225.225.225.01.109 2252502 5018 100.130.321.02.215 1002001 5112 225.225.225.02.201 2252502 5101 100.130.321.02.216 1002001 5116 225.225.225.02.202 2252502 5102 100.130.321.02.220 1002001 5121 225.225.225.02.205 2252502 5105 151

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Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
100.130.321.02.222 1002001 5120 225.225.225.02.206 2252502 5106 100.130.321.02.227 1002001 5124 225.225.225.02.207 2252502 5292 100.130.321.03.301 1002001 5200 225.225.225.02.208 2252502 5107 100.130.321.04.400 1002001 5220 225.225.225.02.213 2252502 5111 100.130.321.05.501 1002001 5245 225.225.225.02.214 2252502 5109 100.130.321.05.525 1002001 5243 225.225.225.02.216 2252502 5116 100.130.321.06.601 1002001 5283 225.225.225.02.222 2252502 5120 100.130.321.06.608 1002001 5284 225.225.225.03.300 2252502 5202 100.130.321.06.612 1002001 5285 225.225.225.03.301 2252502 5200 100.130.321.06.626 1002001 5291 225.225.225.03.305 2252502 5201 100.130.321.06.630 1002001 5271 225.225.225.04.401 2252502 5220 100.130.321.06.640 1002001 5267 225.225.225.05.501 2252502 5245 100.130.321.06.644 1002001 5905 225.225.225.05.523 2252502 5240 100.130.321.06.645 1002001 5282 225.225.225.05.524 2252502 5241 100.130.321.08.818 1002001 5814 225.225.225.05.525 2252502 5243 100.130.321.09.302 1002001 5998 225.225.225.06.601 2252502 5283 100.130.322.01.101 1002003 5001 225.225.225.06.608 2252502 5284 100.130.322.01.103 1002003 5002 225.225.225.06.612 2252502 5285 100.130.322.01.109 1002003 5018 225.225.225.06.628 2252500 5252 100.130.322.02.201 1002003 5101 225.225.225.06.630 2252500 5271 100.130.322.02.202 1002003 5102 225.225.225.06.631 2252500 5331 100.130.322.02.205 1002003 5105 225.225.225.06.632 2252500 5260 100.130.322.02.207 1002003 5292 225.225.225.06.633 2252500 5274 100.130.322.02.208 1002003 5107 225.225.225.06.635 2252500 5325 100.130.322.02.214 1002003 5109 225.225.225.06.637 2252500 5320 100.130.323.01.101 1002005 5001 225.225.225.06.644 2252500 5905 100.130.323.01.103 1002005 5002 225.225.225.06.645 2252500 5282 100.130.323.01.109 1002005 5018 225.225.225.07.701 2252500 5705 100.130.323.02.201 1002005 5101 225.225.225.07.720 2252500 5720 100.130.323.02.202 1002005 5102 225.225.225.07.724 2252500 5724 100.130.323.02.205 1002005 5105 225.225.225.08.808 2252500 5818 100.130.323.02.206 1002005 5106 225.225.225.14.460 2252500 5501 100.130.323.02.207 1002005 5292 225.225.225.24.460 2252500 5502 100.130.323.02.208 1002005 5107 225.225.225.34.460 2252500 5506 100.130.323.02.214 1002005 5109 225.225.227.01.101 2252700 5001 100.130.323.02.216 1002005 5116 225.225.227.01.103 2252700 5002 100.130.323.03.301 1002005 5200 225.225.227.01.109 2252700 5018 100.130.323.04.401 1002005 5220 225.225.227.02.201 2252700 5101 100.130.323.05.501 1002005 5245 225.225.227.02.208 2252700 5107 100.130.323.06.630 1002005 5271 225.225.227.02.214 2252700 5109 100.130.324.01.101 1002000 5001 225.225.229.01.101 2252500 5001 100.130.324.01.103 1002000 5002 225.225.229.01.103 2252500 5002 100.130.324.01.108 1002000 5004 225.225.229.01.109 2252500 5018 100.130.324.01.109 1002000 5018 225.225.229.02.201 2252500 5101 100.130.324.02.201 1002000 5101 225.225.229.02.202 2252500 5102 100.130.324.02.202 1002000 5102 225.225.229.02.205 2252500 5105 100.130.324.02.205 1002000 5105 225.225.229.02.207 2252500 5292 100.130.324.02.207 1002000 5292 225.225.229.02.208 2252500 5107 100.130.324.02.208 1002000 5107 225.225.229.02.214 2252500 5109 100.130.324.02.213 1002000 5111 225.225.229.02.216 2252500 5116 100.130.324.02.214 1002000 5109 225.299.902 225 2402
100.130.324.02.216 1002000 5116 225.320.198 225 1198
100.130.324.03.301 1002000 5200 225.320.204 225 1204
152

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
100.130.324.05.501 1002000 5245 225.320.205 225 1221
100.130.324.05.525 1002000 5243 225.320.207 225 1207
100.130.324.06.630 1002000 5271 225.401.111.112 225 4000 100.130.350.01.101 1002006 5001 225.401.111.113 225 4011 100.130.350.01.103 1002006 5002 225.401.111.114 225 4003 100.130.350.01.109 1002006 5018 225.506.322.296 225 4260 100.130.350.02.201 1002006 5101 225.514.110.411 225 4331 100.130.350.02.202 1002006 5102 225.514.110.510 225 4320 100.130.350.02.207 1002006 5292 225.530.308 225 1308
100.130.350.02.208 1002006 5107 225.720.103 225 2103
100.130.350.02.214 1002006 5109 225.720.104 225 2104
100.130.350.05.525 1002006 5243 225.819.783.631 225 4631 100.130.350.06.601 1002006 5283 225.819.783.632 225 4344 100.130.350.06.630 1002006 5271 225.819.788.929 225 4458 100.130.350.08.808 1002006 5818 225.819.790.913 225 4458 100.130.350.14.419 1002006 5501 225.819.794.929 225 4201 100.130.350.24.440 1002006 5502 225.900.820.995 225 4995 100.130.350.34.466 1002006 5506 225.910.510 225 3900
100.130.380.04.401 1002007 5220 230.110.102 230 1002
100.140.423.06.612 1004001 5285 230.120.101 230 2900
100.140.423.06.630 1004001 5271 230.230.230.06.628 2301201 5252 100.140.423.14.403 1004001 5501 230.230.230.06.630 2301201 5271 100.140.425.01.101 1004002 5001 230.735.350 230 2350
100.140.425.01.103 1004002 5002 230.819.788.920 230 4447 100.140.425.01.109 1004002 5018 230.910.510 230 3900
100.140.425.01.111 1004002 5006 232.110.102 233 1002
100.140.425.02.201 1004002 5101 232.120.101 233 2900
100.140.425.02.202 1004002 5102 232.232.232.06.630 2331201 5271 100.140.425.02.205 1004002 5105 232.735.350 233 2350
100.140.425.02.206 1004002 5106 232.910.510 233 3900
100.140.425.02.208 1004002 5107 233.320.198 233 1198
100.140.425.02.214 1004002 5109 233.320.203 233 1203
100.140.425.02.216 1004002 5116 234.110.102 234 1002
100.140.425.03.301 1004002 5200 234.320.198 234 1198
100.140.425.04.401 1004002 5220 234.320.203 234 1203
100.140.425.05.501 1004002 5245 234.514.110.410 234 4310 100.140.425.05.525 1004002 5243 234.514.110.510 234 4320 100.140.425.06.612 1004002 5285 234.910.510 234 3900
100.140.425.06.620 1004002 5280 235.110.102 235 1002
100.140.425.06.630 1004002 5271 235.235.235.07.745 2355001 5745 100.140.425.06.644 1004002 5905 235.320.198 235 1198
100.140.425.06.645 1004002 5282 235.320.203 235 1203
100.140.425.14.418 1004002 5501 235.514.110.410 235 4310 100.140.425.24.441 1004002 5502 235.514.110.510 235 4320 100.140.425.34.463 1004002 5506 235.910.510 235 3900
100.140.430.01.101 1004003 5001 302.110.102 302 1002
100.140.430.01.103 1004003 5002 302.120.101 302 2900
100.140.430.01.108 1004003 5004 302.240.151 302 1151
100.140.430.01.109 1004003 5018 302.302.302.06.635 3021201 5253 100.140.430.01.110 1004003 5285 302.302.302.06.636 3021201 5700 100.140.430.01.111 1004003 5006 302.302.302.07.710 3021201 5710 100.140.430.02.201 1004003 5101 302.302.302.07.711 3021201 5711 100.140.430.02.202 1004003 5102 302.302.302.07.715 3021201 5715 153

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
100.140.430.02.205 1004003 5105 302.302.302.07.716 3021201 5716 100.140.430.02.206 1004003 5106 302.530.307 302 1307
100.140.430.02.208 1004003 5107 302.735.350 302 2311
100.140.430.02.211 1004003 5110 302.900.820.100 302 4990 100.140.430.02.214 1004003 5109 302.900.820.102 302 4903 100.140.430.02.216 1004003 5116 302.900.820.605 302 4993 100.140.430.03.301 1004003 5200 302.900.820.650 302 4994 100.140.430.04.401 1004003 5220 302.910.510 302 3900
100.140.430.05.525 1004003 5243 400.110.102 400 1002
100.140.430.06.620 1004003 5280 400.120.101 400 2900
100.140.430.06.645 1004003 5282 400.120.103 400 2103
100.140.430.08.809 1004003 5818 400.120.119 400 2119
100.140.435.01.101 1004004 5001 400.120.129 400 2129
100.140.435.01.103 1004004 5002 400.120.130 400 2130
100.140.435.01.109 1004004 5018 400.801.128.15.217 4005000 6503 100.140.435.02.201 1004004 5101 400.801.128.15.709 4005000 6501 100.140.435.02.202 1004004 5102 400.801.129.08.801 4005000 5801 100.140.435.02.205 1004004 5105 400.801.129.16.217 4005000 6504 100.140.435.02.206 1004004 5106 400.801.129.16.709 4005000 5471 100.140.435.02.208 1004004 5107 400.801.129.17.217 4005000 6505 100.140.435.02.214 1004004 5109 400.801.129.17.709 4005000 6502 100.140.435.02.215 1004004 5112 400.801.129.23.209 4005000 5782 100.140.435.02.216 1004004 5116 400.801.139.23.209 4004000 6401 100.140.435.03.301 1004004 5200 400.803.316.17.217 4004000 6402 100.140.435.04.401 1004004 5220 400.803.317.18.217 4004000 5775 100.140.435.05.525 1004004 5243 400.803.322.25.605 4008002 5507 100.140.435.06.612 1004004 5285 400.804.417.24.100 4006000 5501 100.140.435.06.630 1004004 5271 400.806.600.24.100 4002000 5238 100.140.435.06.645 1004004 5282 400.806.621.25.215 4006000 6601 100.140.435.08.801 1004004 5831 400.819.788.999 400 4999 100.140.435.08.804 1004004 5814 400.900.820.100 400 4996 100.140.435.08.805 1004004 5818 400.910.510 400 3900
100.140.435.24.440 1004004 5502 425.110.102 425 1002
100.140.435.34.466 1004004 5506 425.120.101 425 2900
100.140.440.01.101 1004005 5001 425.320.198 425 1198
100.140.440.01.103 1004005 5002 425.320.203 425 1203
100.140.440.01.109 1004005 5018 425.320.207 425 1207
100.140.440.02.201 1004005 5101 425.425.425.09.400 4251200 5940 100.140.440.02.202 1004005 5102 425.514.110.410 425 4310 100.140.440.02.205 1004005 5105 425.514.110.510 425 4320 100.140.440.02.206 1004005 5106 425.515.115.600 425 4260 100.140.440.02.208 1004005 5107 425.910.501 425 2501
100.140.440.02.214 1004005 5109 425.910.502 425 2502
100.140.440.02.215 1004005 5112 425.910.503 425 2503
100.140.440.02.216 1004005 5116 425.910.504 425 2504
100.140.440.03.301 1004005 5200 425.910.510 425 3900
100.140.440.04.401 1004005 5220 425.910.600 425 3600
100.140.440.05.525 1004005 5243 425.910.601 425 3601
100.140.440.05.531 1004005 5235 425.910.602 425 3602
100.140.440.06.601 1004005 5283 425.910.603 425 3603
100.140.440.06.608 1004005 5284 425.910.604 425 3604
100.140.440.06.630 1004005 5271 425.910.605 425 3605
100.140.440.06.644 1004005 5905 425.910.606 425 3606
154

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
100.140.440.06.645 1004005 5282 425.910.607 425 3607
100.150.501.01.101 1005000 5001 516.110.102 516 1002
100.150.501.01.103 1005000 5002 516.320.198 516 1198
100.150.501.01.109 1005000 5018 516.320.203 516 1203
100.150.501.02.201 1005000 5101 516.514.110.410 516 4310 100.150.501.02.202 1005000 5102 516.514.110.510 516 4320 100.150.501.02.205 1005000 5105 516.910.510 516 3900
100.150.501.02.206 1005000 5106 530.110.102 530 1002
100.150.501.02.208 1005000 5107 530.120.101 530 2900
100.150.501.02.213 1005000 5111 530.320.198 530 1198
100.150.501.02.214 1005000 5109 530.320.203 530 1203
100.150.501.02.216 1005000 5116 530.320.204 530 1204
100.150.501.05.501 1005000 5245 530.514.110.410 530 4310 100.150.505.02.205 1005001 5105 530.514.110.510 530 4320 100.150.505.05.520 1005001 5230 530.530.530.06.612 5304002 5285 100.150.505.06.630 1005001 5271 530.530.530.34.478 5304002 5506 100.150.511.01.101 1005002 5001 530.910.510 530 3900
100.150.511.01.103 1005002 5002 530.915.115.935 530 4447 100.150.511.01.109 1005002 5018 60131002.1230 605 1502
100.150.511.01.111 1005002 5006 605.106.560 605 4901
100.150.511.02.201 1005002 5101 605.110.102 605 1002
100.150.511.02.202 1005002 5102 605.113.590 605 5901
100.150.511.02.205 1005002 5105 605.120.101 605 2900
100.150.511.02.206 1005002 5106 605.120.115 605 2115
100.150.511.02.207 1005002 5292 605.120.309 605 2309
100.150.511.02.208 1005002 5107 605.120.312 605 2312
100.150.511.02.213 1005002 5111 605.120.317 605 2317
100.150.511.02.214 1005002 5109 605.210.110 605 2903
100.150.511.02.216 1005002 5116 605.210.211 605 2902
100.150.511.03.301 1005002 5200 605.320.197 605 1197
100.150.511.03.305 1005002 5201 605.320.198 605 1198
100.150.511.04.401 1005002 5220 605.320.199 605 1199
100.150.511.05.501 1005002 5245 605.320.200 605 1200
100.150.511.05.525 1005002 5243 605.320.201 605 1201
100.150.511.06.626 1005002 5291 605.320.203 605 1203
100.150.511.06.630 1005002 5271 605.320.204 605 1204
100.150.511.06.644 1005002 5905 605.320.207 605 1280
100.150.511.06.645 1005002 5282 605.320.210 605 1281
100.150.531.03.301 1005003 5200 605.320.211 605 1282
100.150.531.03.305 1005003 5201 605.320.212 605 1283
100.150.531.05.520 1005003 5230 605.320.213 605 1284
100.150.531.06.630 1005003 5271 605.320.289 605 1285
100.150.541.03.301 1005006 5200 605.320.290 605 1286
100.150.541.03.305 1005006 5201 605.514.110.410 605 4310 100.150.541.04.401 1005006 5220 605.514.110.510 605 4320 100.150.541.05.520 1005006 5230 605.530.307 605 1307
100.150.541.06.630 1005006 5271 605.605.601.01.101 6058002 5001 100.150.542.07.765 1005008 5765 605.605.601.01.103 6058002 5002 100.150.543.01.108 1005009 5004 605.605.601.01.109 6058002 5018 100.150.543.04.401 1005009 5220 605.605.601.01.111 6058002 5006 100.150.543.06.630 1005009 5271 605.605.601.02.201 6058002 5101 100.160.630.01.101 1006000 5001 605.605.601.02.202 6058002 5102 100.160.630.01.103 1006000 5002 605.605.601.02.205 6058002 5105 155

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
100.160.630.01.108 1006000 5004 605.605.601.02.206 6058002 5106 100.160.630.01.109 1006000 5018 605.605.601.02.208 6058002 5107 100.160.630.02.201 1006000 5101 605.605.601.02.213 6058002 5111 100.160.630.02.202 1006000 5102 605.605.601.02.214 6058002 5109 100.160.630.02.205 1006000 5105 605.605.601.02.216 6058002 5116 100.160.630.02.206 1006000 5106 605.605.601.02.220 6058002 5121 100.160.630.02.207 1006000 5292 605.605.601.02.222 6058002 5120 100.160.630.02.208 1006000 5107 605.605.601.02.225 6058002 5123 100.160.630.02.211 1006000 5110 605.605.601.02.227 6058002 5124 100.160.630.02.214 1006000 5109 605.605.601.03.301 6058000 5200 100.160.630.04.401 1006000 5220 605.605.601.03.305 6058000 5201 100.160.630.05.501 1006000 5245 605.605.601.04.401 6058000 5220 100.160.630.05.525 1006000 5243 605.605.601.05.501 6058000 5245 100.160.630.06.630 1006000 5271 605.605.601.05.510 6058000 5247 100.160.630.06.631 1006000 5300 605.605.601.05.525 6058002 5243 100.160.630.06.644 1006000 5905 605.605.601.06.601 6058002 5283 100.160.630.07.705 1006000 5499 605.605.601.06.608 6058002 5284 100.160.630.07.743 1006000 5425 605.605.601.06.612 6058002 5285 100.160.630.14.418 1006000 5501 605.605.601.06.620 6058002 5280 100.160.630.24.440 1006000 5502 605.605.601.06.628 6058002 5252 100.160.630.34.466 1006000 5506 605.605.601.06.629 6058002 5271 100.160.636.01.108 1006003 5004 605.605.601.06.630 6058002 5271 100.160.636.04.401 1006003 5220 605.605.601.06.631 6058002 5270 100.160.636.05.524 1006003 5235 605.605.601.06.644 6058002 5905 100.160.636.05.525 1006003 5243 605.605.601.06.645 6058002 5282 100.160.636.05.526 1006003 5233 605.605.601.07.705 6058002 5416 100.160.636.06.645 1006003 5282 605.605.601.07.712 6058000 5712 100.160.640.05.501 1006004 5245 605.605.601.07.720 6058000 5720 100.160.640.05.526 1006004 5235 605.605.601.07.724 6058000 5724 100.160.640.06.612 1006004 5285 605.605.601.07.731 6058000 5880 100.210.110 100 2903 605.605.601.07.733 6058000 5733
100.299.901 100 2401 605.605.601.07.735 6058000 5426
100.299.902 100 2402 605.605.601.07.736 6058000 5736
100.320.198 100 1198 605.605.601.07.738 6058000 5738
100.320.201 100 1201 605.605.601.07.743 605 5425
100.320.203 100 1203 605.605.601.07.776 6058002 5416
100.320.204 100 1204 605.605.601.08.837 6058002 5814
100.320.207 100 1207 605.605.601.08.899 6058002 5812
100.320.208 100 1208 605.605.601.09.302 6058000 5998
100.320.210 100 1210 605.605.601.09.400 6058000 5940
100.320.211 100 1211 605.605.601.09.904 6058000 5904
100.320.213 100 1213 605.605.601.14.419 6058002 5501
100.320.214 100 1214 605.605.601.24.440 6058002 5502
100.320.221 100 1221 605.605.601.34.463 6058002 5506
100.320.290 100 1290 605.605.602.06.631 6058002 5361
100.320.291 100 1209 605.605.602.06.632 6508001 5362
100.320.301 100 1301 605.605.602.06.648 6058004 5506
100.320.302 100 1302 605.605.603.06.630 6058002 5271
100.320.303 100 1303 605.709.135.801 605 4801
100.320.304 100 1304 605.709.135.805 605 4806
100.320.305 100 1305 605.709.140.802 605 4713
100.401.111.110 100 4000 605.710.120.619 605 4619
100.401.111.112 100 4002 605.790.901 605 1901
156

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
100.401.111.113 100 4003 605.790.902 605 1902
100.401.111.118 100 4004 605.790.904 605 1904
100.401.111.122 100 4007 605.790.905 605 1905
100.406.210.120 100 4020 605.790.906 605 1906
100.406.210.130 100 4021 605.790.907 605 1907
100.410.230.141 100 4030 605.790.922 605 1922
100.410.230.142 100 4031 605.790.924 605 1924
100.411.220.131 100 4040 605.790.925 605 1925
100.412.250.171 100 4100 605.790.927 605 1927
100.412.250.173 100 4102 605.805.785.910 605 4032
100.412.250.174 100 4103 605.819.784.910 605 4443
100.412.250.177 100 4106 605.819.788.920 605 4447
100.412.250.178 100 4107 605.819.788.923 605 4450
100.413.240.160 100 4008 605.819.788.927 605 4200
100.430.350 100 1350 605.819.788.928 605 4204
100.433.111.115 100 4010 605.819.788.930 605 4900
100.503.310.221 100 4200 605.820.311 605 2356
100.503.317.227 100 4205 605.820.312 605 2357
100.503.317.228 100 4206 605.910.510 605 3510
100.503.318.235 100 4209 605.910.535 605 3535
100.503.318.236 100 4210 605.991.901 605 2358
100.503.318.237 100 4211 605.999.902 605 2359
100.503.318.238 100 4212 605.999.904 605 1930
100.503.318.239 100 4213 650.106.560 650 4901
100.504.321.245 100 4245 650.110.102 650 1002
100.509.325.298 100 4231 650.120.101 650 2900
100.510.410.310 100 4300 650.120.309 650 2309
100.510.410.311 100 4301 650.120.316 650 2941
100.510.410.312 100 4302 650.120.317 650 2941
100.510.410.313 100 4303 650.120.318 650 2308
100.510.410.314 100 4304 650.210.110 650 2903
100.511.420.330 100 4311 650.320.198 650 1198
100.511.420.331 100 4312 650.320.201 650 1201
100.511.420.340 100 4314 650.320.203 650 1203
100.514.110.410 100 4320 650.320.204 650 1204
100.514.110.510 100 4510 650.320.210 650 1530
100.514.510.422 100 4331 650.320.211 650 1288
100.515.514.430 100 4341 650.320.212 650 1289
100.515.514.445 100 4344 650.320.213 650 1291
100.515.514.448 100 4345 650.320.289 650 1285
100.515.514.450 100 4631 650.320.290 650 1286
100.519.610.520 100 4360 650.514.110.410 650 4310
100.522.111.119 100 4011 650.514.110.510 650 4320
100.530.307 100 1307 650.530.307 650 1517
100.630.631.100 100 4373 650.650.650.01.101 6508001 5001 100.630.631.106 100 4371 650.650.650.01.103 6508001 5002 100.630.631.237 100 4376 650.650.650.01.109 6508001 5018 100.640.500 100 3502 650.650.650.01.111 6508001 5006
100.640.501 100 3501 650.650.650.02.201 6508001 5101
100.640.506 100 3506 650.650.650.02.202 6508001 5102
100.640.507 100 3507 650.650.650.02.205 6508001 5105
100.701.705.609 100 4232 650.650.650.02.206 6508001 5106 100.701.705.611 100 4234 650.650.650.02.208 6508001 5107 157

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
100.704.715.610 100 4247 650.650.650.02.213 6508001 5111 100.704.715.613 100 4250 650.650.650.02.214 6508001 5109 100.704.715.618 100 4254 650.650.650.02.216 6508001 5116 100.704.715.619 100 4258 650.650.650.02.220 6508001 5121 100.780.720.601 100 4501 650.650.650.02.222 6508001 5120 100.802.745.622 100 4420 650.650.650.02.225 6508001 5123 100.819.640.561 100 4427 650.650.650.02.227 6508001 5124 100.819.752.600 100 4429 650.650.650.03.301 6508001 5200 100.819.752.604 100 4430 650.650.650.04.401 6508001 5220 100.819.752.606 100 4458 650.650.650.05.501 6508001 5245 100.819.775.635 100 4437 650.650.650.05.510 6508001 5247 100.819.783.634 100 4447 650.650.650.06.602 6508001 5441 100.819.784.910 100 4443 650.650.650.06.628 6508001 5252 100.819.784.913 100 4446 650.650.650.06.630 6508001 5271 100.819.788.921 100 4448 650.650.650.06.631 6508001 5270 100.819.788.924 100 4450 650.650.650.06.632 6508001 5370 100.819.788.925 100 4451 650.650.650.06.633 6508001 5372 100.819.788.927 100 4900 650.650.650.06.634 6508001 5250 100.819.788.934 100 4934 650.650.650.06.636 6508000 5239 100.819.790.924 100 4924 650.650.650.06.637 6508000 5255 100.819.794.929 100 4929 650.650.650.06.638 6508000 5373 102.110.102 102 1002 650.650.650.06.641 6508000 5340
102.110.115.02.227 1021102 5124 650.650.650.06.644 6508000 5905 102.110.115.09.100 1021102 5905 650.650.650.07.705 6508000 5416 102.110.115.09.302 1021102 5998 650.650.650.07.712 6508000 5712 102.110.120.06.628 1021102 5252 650.650.650.07.724 6508001 5724 102.110.120.06.630 1021102 5271 650.650.650.07.733 6508000 5733 102.110.160.01.101 1027000 5001 650.650.650.07.735 6508000 5426 102.110.160.01.103 1027000 5002 650.650.650.07.736 6508000 5736 102.110.160.01.109 1027000 5018 650.650.650.07.737 6508000 5738 102.110.160.01.111 1027000 5006 650.650.650.07.743 6508001 5425 102.110.160.02.201 1027000 5101 650.650.650.09.302 6508000 5998 102.110.160.02.202 1027000 5102 650.650.650.09.905 6508001 5905 102.110.160.02.205 1027000 5105 650.708.150.803 650 4803 102.110.160.02.208 1027000 5107 650.708.150.804 650 4804 102.110.160.02.214 1027000 5109 650.708.150.805 650 4805 102.110.160.02.216 1027000 5116 650.708.150.807 650 4040 102.110.175.07.724 1021403 5724 650.708.150.808 650 4808 102.120.101 102 2900 650.708.150.809 650 4713
102.130.321.01.101 1022001 5001 650.708.150.816 650 4437 102.130.321.01.103 1022001 5002 650.708.150.819 650 4711 102.130.321.01.109 1022001 5018 650.790.902 650 1902
102.130.321.01.111 1022001 5006 650.790.904 650 1904
102.130.321.02.201 1022001 5101 650.790.905 650 1905
102.130.321.02.202 1022001 5102 650.790.906 650 1906
102.130.321.02.205 1022001 5105 650.790.922 650 1922
102.130.321.02.207 1022001 5292 650.790.924 650 1924
102.130.321.02.208 1022001 5107 650.790.925 650 1925
102.130.321.02.213 1002001 5111 650.790.927 650 1927
102.130.321.02.214 1022001 5109 650.805.785.910 650 4718 102.130.321.02.216 1022001 5116 650.810.795.945 650 4447 102.130.321.02.227 1022001 5124 650.819.778.638 650 4638 102.130.321.03.301 1022001 5200 650.819.778.639 650 4640 158

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
102.130.321.03.305 1022001 5201 650.819.788.923 650 4450 102.130.321.05.525 1022001 5243 650.820.311 650 2356
102.130.321.05.526 1022001 5231 650.910.510 650 3900
102.130.321.06.608 1022001 5284 650.991.901 650 2358
102.130.321.06.630 1022001 5271 650.999.902 650 2359
102.130.321.06.632 1022001 5260 650.999.904 650 1930
102.130.321.06.644 1022001 5905 65065000.4715 650 4802
102.130.321.06.645 1022001 5282 801.110.102 801 1002
102.130.321.07.733 1022001 5733 801.320.198 801 1198
102.130.321.07.749 1022001 5747 801.320.203 801 1203
102.130.321.07.762 1022001 5438 801.514.110.510 801 4320 102.130.321.08.882 1022001 5882 801.720.107 801 1609
102.130.321.09.302 1022001 5998 801.819.788.931 801 4929 102.130.323.01.101 1022005 5001 801.900.901 801 1900
102.130.323.01.103 1022005 5002 801.910.510 801 3900
102.130.323.01.109 1022005 5018 805.110.102 805 1002
102.130.323.02.201 1022005 5101 805.120.101 805 2900
102.130.323.02.202 1022005 5102 805.120.305 805 2305
102.130.323.02.205 1022005 5105 805.120.307 805 2360
102.130.323.02.207 1022005 5292 805.120.308 805 2361
102.130.323.02.208 1022005 5107 805.120.309 805 2362
102.130.323.02.214 1022005 5109 805.120.311 805 2363
102.130.323.08.802 1007001 5812 805.120.312 805 2364
102.130.324.01.101 1022000 5001 805.120.317 805 2365
102.130.324.01.103 1022000 5002 805.120.333 805 2333
102.130.324.01.109 1022000 5018 805.320.198 805 1198
102.130.324.02.201 1022000 5101 805.320.203 805 1203
102.130.324.02.202 1022000 5102 805.514.110.510 805 4320 102.130.324.02.205 1022000 5105 805.910.510 805 3900
102.130.324.02.207 1022000 5292 806.110.102 806 1002
102.130.324.02.208 1022000 5107 806.120.305 806 2366
102.130.324.02.213 1022000 5111 806.320.198 806 1198
102.130.324.02.214 1022000 5109 806.320.203 806 1203
102.140.425.01.101 1024002 5001 806.514.110.510 806 4320 102.140.425.01.103 1024002 5002 806.910.510 806 3900
102.140.425.01.109 1024002 5018 807.110.102 807 1002
102.140.425.01.111 1024002 5006 807.110.301 807 2367
102.140.425.02.201 1024002 5101 807.120.101 807 2900
102.140.425.02.202 1024002 5102 890.790.901 890 1901
102.140.425.02.205 1024002 5105 890.790.902 890 1902
102.140.425.02.208 1024002 5107 890.790.903 890 1903
102.140.425.02.214 1024002 5109 890.790.904 890 1904
102.140.425.02.216 1024002 5116 890.790.905 890 1905
102.140.425.05.525 1024002 5243 890.790.907 890 1907
102.140.425.06.644 1024002 5905 890.790.909 890 1906
102.140.425.08.807 1024002 5818 890.790.910 890 1910
102.140.425.08.808 1024002 5814 890.790.911 890 1911
102.140.425.09.400 1024002 5940 890.790.922 890 1922
102.140.430.05.525 1024003 5243 890.790.923 890 1923
102.140.430.06.612 1024003 5285 890.790.924 890 1924
102.140.430.06.630 1024003 5271 890.790.925 890 1925
102.140.430.08.804 1024003 5831 890.790.927 890 1927
102.140.430.14.421 1024003 5501 890.790.928 890 1928
159

EDEN LEGACY ACCT EDEN LEGACY ACCT
Cross Reference
Value
Org Object Cross Reference
Value
Org Object

NEW MUNIS ACCT NEW MUNIS ACCT

APPENDIX A
102.140.430.34.467 1024003 5506 890.890.890.07.735 8901201 5426 102.140.435.08.801 1024004 5831 890.890.890.07.736 8901201 5736 102.140.440.01.101 1024005 5001 890.910.510 890 3530
102.140.440.01.103 1024005 5002 890-900-900 890 3900
102.140.440.01.109 1024005 5018 895.110.102 895 1002
102.140.440.02.201 1024005 5101 895.120.101 895 2900
102.140.440.02.202 1024005 5102 895.120.108 895 2108
102.140.440.02.205 1024005 5105 895.120.114 895 2356
102.140.440.02.208 1024005 5107 895.120.116 895 2116
102.140.440.02.214 1024005 5109 895.120.117 895 2117
102.140.440.06.601 1024005 5283 895.120.118 895 2118
102.140.440.06.608 1024005 5284 895.120.119 895 2120
102.150.542.07.755 1025008 5755 895.120.120 895 2122
102.150.542.07.765 1025008 5765 895.790.962 895 1962
102.150.542.07.766 1025008 5766 895-900-900 895 3900
102.150.542.07.767 1025008 5767 901.110.102 901 1002
102.150.542.07.768 1025008 5768 901.120.101 901 2900
102.150.542.07.769 1025008 5769 901.320.198 901 1198
102.150.542.07.770 1025008 5770 901.320.203 901 1203
102.150.542.07.771 1025008 5772 901.514.110.410 901 4310 102.150.543.05.525 1025009 5243 901.514.110.510 901 4320 102.150.543.06.630 1025009 5271 901.900.900.07.751 9011200 5751 102.150.543.14.402 1025009 5501 901.910.510 901 3900
160

Barstow City CouncilJune 16, 2026

Barstow City Council
June 16, 2026