CITY OF LAGUNA NIGUEL SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL GAS TAX SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2024 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) REVENUES Intergovernmental $ 3,246,037 $ 3,246,037 $ 3,567,518 $ 321,481 Use of Money and Property 5,000 5,000 175,813 170,813 Total Revenues 3,251,037 3,251,037 3,743,331 492,294 EXPENDITURES Current: Public Works 1,230,450 1,230,450 1,147,800 82,650 Total Expenditures 1,230,450 1,230,450 1,147,800 82,650 EXCESS OF REVENUES OVER EXPENDITURES 2,020,587 2,020,587 2,595,531 574,944 OTHER FINANCING USES Transfers Out (2,132,909) (5,014,668) (2,560,490) 2,454,178 Total Other Financing Uses (2,132,909) (5,014,668) (2,560,490) 2,454,178 NET CHANGES IN FUND BALANCE (112,322) (2,994,081) 35,041 3,029,122 Fund Balances - Beginning of Year 3,165,407 3,165,407 3,165,407 - FUND BALANCES - END OF YEAR $ 3,053,085 $ 171,326 $ 3,200,448 $ 3,029,122 (87)