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City of Barstow CAFR FY19 Final 3-31-2020 (City of Barstow 2019 [6

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City of Barstow CAFR FY19 Final 3-31-2020 (City of Barstow 2019 [6 Fiscal Year Ended June 30, 2019 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, 2019 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 ........................................................................................................................... 23 Statement of Activities ................................................................................................................................ 24 Fund Financial Statements: Governmental Fund Financial Statements: Balance Sheet .......................................................................................................................................... 30 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position ................................................................. 32 Statement of Revenues, Expenditures and Changes in Fund Balances ......................................... 34 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities .................................................................................................................. 36 Proprietary Fund Financial Statements: Statement of Net Position ..................................................................................................................... 38 Statement of Revenues, Expenses and Changes in Net Position .................................................... 39 Statement of Cash Flows ...................................................................................................................... 40 Fiduciary Fund Financial Statements: Statement of Net Position ..................................................................................................................... 43 Statement of Changes in Fiduciary Net Position .............................................................................. 44 Notes to Basic Financial Statements ................................................................................................................ 46 i City of Barstow Comprehensive Annual Financial Report For the year ended June 30, 2019 Table of Contents, Continued Page FINANCIAL SECTION, Continued Required Supplementary Information (Unaudited): Budgets and Budgetary Accounting: Budgetary Control and Budgetary Accounting ..................................................................................... 102 Encumbrances ............................................................................................................................................. 102 Budgetary Comparison Schedules: General Fund ........................................................................................................................................ 103 Measure I Special Revenue Fund ....................................................................................................... 104 Barstow Fire Protection District Special Revenue Fund ................................................................. 105 Grants Special Revenue Fund ............................................................................................................. 106 Defined Benefit Pension Plan: CalPERS Cost Sharing Plan: Schedule of the City’s Proportionate Share of the Net Pension Liability ...................................... 107 Schedule of Contributions ................................................................................................................... 107 SBCERA Cost Sharing Plan: Schedule of the City’s Proportionate Share of the Net Pension Liability ..................................... 108 Schedule of Contributions ................................................................................................................... 108 Other Post Employment Benefits (OPEB): City of Barstow Plan - Schedules of Changes in Net OPEB Liability and Related Ratios During the Measurement Period ........................................................................................... 109 Barstow Fire Protection District Plan - Schedules of Changes in Net OPEB Liability and Related Ratios During the Measurement Period ..................................................................... 110 City of Barstow Plan - Schedules of Plan Contributions ....................................................................... 111 Barstow Fire Protection District Plan - Schedules of Plan Contributions ........................................... 111 Supplementary Information: Non-Major Governmental Funds: Combining Balance Sheet ........................................................................................................................... 116 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................... 118 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual: Gas Tax Special Revenue Fund ........................................................................................................... 120 Asset Seizure Special Revenue Fund .................................................................................................. 121 Barstow Harvey House Foundation Services Special Revenue Fund ........................................... 122 Redevelopment Housing Successor Special Revenue Fund ........................................................... 123 Barstow Community Services Foundation Special Revenue Fund ................................................ 124 Local Transportation Special Revenue Fund ..................................................................................... 125 Flood Control Special Revenue Fund ................................................................................................. 126 ii City of Barstow Comprehensive Annual Financial Report For the year ended June 30, 2019 Table of Contents, Continued Measure I TRIP Debt Service Fund ..................................................................................................... 127 City Capital Projects Fund ................................................................................................................... 128 Agency Funds: Combining Statement of Fiduciary Assets and Liabilities ..................................................................... 130 Combining Statement of Changes in Assets and Liabilities .................................................................. 131 STATISTICAL SECTION (Unaudited) Description of Statistical Section ............................................................................................................................. 133 Net Position by Component – Last Ten Fiscal Years ........................................................................................... 134 Changes in Net Position – Last Ten Fiscal Years .................................................................................................. 136 Fund Balances of Governmental Funds – Last Ten Fiscal Years ........................................................................ 140 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ................................................... 142 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ........................... 144 Assessed Value and Estimated Actual Value of Taxable Property by Class – Last Ten Fiscal Years ........... 145 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ................................................................ 146 Principal Property Tax Payers – Current Year and Ten Years Ago ................................................................... 148 Property Tax Levies and Collections – Last Ten Fiscal Years ............................................................................. 149 Top 25 Sales Tax Producers ..................................................................................................................................... 150 Taxable Sales by Category ....................................................................................................................................... 152 Ratios of
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