CITY OF
BARSTOW
PROPOSED OPERATING & CAPITAL IMPROVEMENT BUDGET
Fiscal Year 2026-27
1 AGENDA
Overview of DRAFT Proposed 2026-27 Budget
General Fund
Measure Q
Special Revenue Funds
Enterprise Funds
Questions/Comments
2 2026 Year End Review
3 FY 26 General Fund
Total Revenue (Estimated)
$58,640,862
Total Expenditure (Estimated)
$58,739,700
Total Increase/(Decrease) to Fund Balance
($98,838)
4 FY 26 Measure Q Fund
Total Revenue (Estimated)
$9,660,000
Total * Expenditure (Estimated)
*
$13,849,500
Total Increase/(Decrease) to Fund Balance
($4,189,500)
5 *PLANNED USE OF FUND BALANCE
2026 Ending Fund Balances (Estimated)
General Fund
Measure Q
Special Revenue
Enterprise Funds
Beginning Balance
$18,741,018
$6,208,505
$2,717,200
$22,172,332
Revenues
$58,640,862
$9,660,000
$12,932,055
$12,282,450
Expenditures
$58,739,700
$13,849,500
$10,049,262
$11,430,090
FY 26 Ending Balances (Est)*
$18,642,180
$2,019,005
$2,882,793
$852,360
Working Capital & ER Reserves (FY25)
$6,774,372
Cannabis Reserves**
$1,126,754
Available Fund Balance @ 6/30/2026 (Est)
$10,741,054
* Includes reserve amounts. ** Includes Public Safety reserve of $294,700. 6 Proposed 2026-27 Budget Overview
7 FY 27 General Fund
Resources vs. Appropriations
General Fund 100
Measure Q Fund 102
Revenues
$70,278,605
$9,725,000
Expenditures
$65,713,356
*$10,719,731
Total Inc/(Dec) to Fund Balance
$4,565,249
*($994,731)
*PLANNED use of Estimated $2,019,005 Fund Balance
8 General Fund
Estimated Revenue Summary (Combined)
9 General Fund - 100 Budget Comparison
10 Measure Q - 102 Budget Comparison
11 *PLANNED use of Estimated $2,019,005 Fund Balance
Summary of FY27 Appropriations by Category
12 *PLANNED use of Estimated $2,019,005 Fund Balance
Special Revenue Funds
13 Barstow Fire Protection District Fund
14 Wastewater Fund
15 *Available cash balance at 6/30/2026, $2,769,470
Solid Waste Fund
16 Purpose
Beg Balance
Annual Pymnt
Remaining Bal
Fund Source
2021 Lease Revenue Bonds
Refinance SBCERA UAL
$ 8,245,878.00
$ 669,787.37
$ 7,352,231.40
103
2022 Pension Oblig Bonds
Refinance UAL
$27,805,504.18
$ 1,990,149.26
$19,859,853.70
92% GF; 1.3% 102; .04% 103; 5.8% Ent
Holman Capital
Refurbish Engine, Mechanic Lift, additional fire equip, New Type 1 Engine $ 2,687,129.60
$ 467,203.00
$ 2,113,458.23
102
Fire Advance Interfund Loan w/General Fund
Operating Costs
$5,817,392.00
$ 500,000.00
$ 3,317,392.00
103
Local MSI Transportation COPs Series 2026
Streets Refurbishing
$12,249,093.43
$ 1,142,167.00
$12,249,093.43
209 MSI
TOTAL
$56,804,997.21
$ 4,769,306.63
$52,035,690.58
Debt service 2027
17 Summary of Appropriations All Funds
18 Bridge Project Reimbursements
19 Timeline To Budget Adoption
May 13th
Operating Budget Workshop
May 14th – June 15th
Additional Budget Adjustments per Request
June 16th
Budget Adoption
May 28th
Finance Committee Meeting
June 11th
Measure Q Resident Oversight Committee Meeting
QUESTIONS?
21