CITY OF LAGUNA NIGUEL COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2024 Special Revenue Funds Air Quality Law Gas Tax Measure M Improvement Enforcement REVENUES Intergovernmental $ 3,567,518 $ 1,970,431 $ 65,264 $ 186,758 Use of Money and Property 175,813 111,019 19,817 4,110 Total Revenues 3,743,331 2,081,450 85,081 190,868 EXPENDITURES Current: Public Safety - - - 150,000 Community Development - - - - Parks and Recreation - - - - Public Works 1,147,800 130,080 105,280 - Total Expenditures 1,147,800 130,080 105,280 150,000 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 2,595,531 1,951,370 (20,199) 40,868 OTHER FINANCING SOURCES (USES) Transfers Out (2,560,490) (2,234,899) (175,168) - Total Other Financing Sources (Uses) (2,560,490) (2,234,899) (175,168) - NET CHANGES IN FUND BALANCES 35,041 (283,529) (195,367) 40,868 Fund Balances (Deficit) - Beginning of Year 3,165,407 2,774,569 308,732 48,977 FUND BALANCES (DEFICIT) - END OF YEAR $ 3,200,448 $ 2,491,040 $ 113,365 $ 89,845 (85)