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City of Barstow, California Fiscal Year Ended June 30, 2017

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City of Barstow, California Fiscal Year Ended June 30, 2017 City of Barstow, California Fiscal Year Ended June 30, 2017 220 East Mountain View, Suite A * Barstow, CA 92311‐2888 * www.barstowca.org City of Barstow Comprehensive Annual Financial Report For the year ended June 30, 2017 Table of Contents Page INTRODUCTORY SECTION Table of Contents ...................................................................................................................................................... i Transmittal Letter ..................................................................................................................................................... v Organization Chart ................................................................................................................................................... viii List of Elected and Appointed Officials ................................................................................................................. ix GFOA Certificate ....................................................................................................................................................... x FINANCIAL SECTION Independent Auditors’ Report .............................................................................................................................. 1 Management’s Discussion and Analysis ............................................................................................................. 5 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position ........................................................................................................................... 27 Statement of Activities ................................................................................................................................ 28 Fund Financial Statements: Governmental Fund Financial Statements: Balance Sheet .......................................................................................................................................... 34 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position ................................................................. 36 Statement of Revenues, Expenditures and Changes in Fund Balances ......................................... 38 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities .................................................................................................................. 40 Proprietary Fund Financial Statements: Statement of Net Position ..................................................................................................................... 42 Statement of Revenues, Expenses and Changes in Net Position .................................................... 43 Statement of Cash Flows ...................................................................................................................... 44 Fiduciary Fund Financial Statements: Statement of Net Position ..................................................................................................................... 47 Statement of Changes in Fiduciary Net Position .............................................................................. 48 Notes to Basic Financial Statements ................................................................................................................ 50 i City of Barstow Comprehensive Annual Financial Report For the year ended June 30, 2017 Table of Contents, Continued Page FINANCIAL SECTION, Continued Required Supplementary Information (Unaudited): Budgets and Budgetary Accounting ................................................................................................................ 104 Defined Benefit Pension Plan ........................................................................................................................... 108 Other Post Employment Benefits (OPEB) ....................................................................................................... 110 Supplementary Information: Non-Major Governmental Funds: Combining Balance Sheet ........................................................................................................................... 114 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................... 116 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual: Gas Tax Special Revenue Fund ........................................................................................................... 117 Grants Special Revenue Fund .............................................................................................................. 118 Asset Seizure Special Revenue Fund .................................................................................................. 119 Barstow Harvey House Foundation Services Special Revenue Fund ........................................... 120 Redevelopment Housing Successor Special Revenue Fund ........................................................... 121 Barstow Community Services Foundation Special Revenue Fund ................................................ 122 Local Transportation Special Revenue Fund ..................................................................................... 123 Flood Control Special Revenue Fund ................................................................................................. 124 City Capital Projects Fund ................................................................................................................... 125 City Capital Projects Fund ................................................................................................................... 126 Measure I TRIP Debt Service Fund ..................................................................................................... 127 Agency Funds: Combining Statement of Fiduciary Assets and Liabilities ..................................................................... 130 Combining Statement of Changes in Assets and Liabilities .................................................................. 132 ii City of Barstow Comprehensive Annual Financial Report For the year ended June 30, 2017 Table of Contents, Continued Page STATISTICAL SECTION (Unaudited) Description of Statistical Section ............................................................................................................................. 135 Net Position by Component – Last Ten Fiscal Years ........................................................................................... 136 Changes in Net Position – Last Ten Fiscal Years .................................................................................................. 138 Fund Balances of Governmental Funds – Last Ten Fiscal Years ........................................................................ 142 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ................................................... 144 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ........................... 146 Assessed Value and Estimated Actual Value of Taxable Property by Class – Last Ten Fiscal Years ........... 147 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ................................................................ 148 Principal Property Tax Payers – Current Year and Ten Years Ago ................................................................... 150 Property Tax Levies and Collections – Last Ten Fiscal Years ............................................................................. 151 Top 25 Sales Tax Producers ..................................................................................................................................... 152 Taxable Sales by Category ....................................................................................................................................... 154 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ............................................................................. 156 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years............................................................... 158 Direct and Overlapping Debt .................................................................................................................................. 159 Legal Debt Margin Information – Last Ten Fiscal Years ..................................................................................... 160 Pledged Revenue Coverage – Last Ten Fiscal Years ............................................................................................ 162 Demographic and Economic Statistics – Last Ten Calendar Years .................................................................... 163 Principal Employers – 2017 and Five Years Ago .................................................................................................. 164 Full-Time and Part-Time City Employees by Function – Last Ten Fiscal Years .............................................. 165 Operating Indicators by Function – Last Ten Fiscal Years .................................................................................. 166 Capital Asset Statistics by Function – Last Ten Fiscal Years .............................................................................. 167 iii This page intentionally left
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