CITY OF LAGUNA NIGUEL BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2024 Miscellaneous Nonmajor Total Grants Special City Capital Governmental Governmental General Revenue Projects Funds Funds ASSETS Cash and Investments $ 53,641,317 $ 547,912 $ 5,469,850 $ 6,301,890 $ 65,960,969 Restricted Cash and Investments 2,179,843 - - - 2,179,843 Receivables: Accounts 498,997 - - 99 499,096 Taxes 2,391,665 - - 444,408 2,836,073 Interest 368,747 - - 38,377 407,124 Lease Receivable 2,449,243 - - - 2,449,243 Prepaid Items 171,978 - - - 171,978 17,684 - 19,644 Deposits 1,960 - Due from Other Governments 470,987 375,152 - 716,031 1,562,170 Due from Other Funds 18,227 - - - 18,227 Total Assets $ 62,192,964 $ 923,064 $ 5,487,534 $ 7,500,805 $ 76,104,367 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts Payable $ 3,819,755 $ 65,866 $ 3,099,648 $ 670,257 $ 7,655,526 Accrued Salaries 353,748 - - - 353,748 Deposit Payable 1,916,440 - - - 1,916,440 Due to Other Funds - - - 18,227 18,227 1,039,289 Unearned Revenue 182,091 857,198 - - Retentions Payable 2,071 - 155,776 7,261 165,108 Total Liabilities 6,274,105 923,064 3,255,424 695,745 11,148,338 DEFERRED INFLOWS OF RESOURCES 388,312 1,025,488 Unavailable Revenue 322,024 315,152 - Lease Related 2,288,129 - - - 2,288,129 Total Deferred Inflows of Resources 2,610,153 315,152 - 388,312 3,313,617 FUND BALANCES Nonspendable 173,938 - 17,684 - 191,622 Restricted 2,179,843 - 2,214,426 6,419,230 10,813,499 Committed 50,732,702 - -- 50,732,702 Assigned 222,223 - -- 222,223 (315,152) - (317,(2,482) 634) Unassigned (Deficit) - Total Fund Balances 53,308,706 (315,152) 2,232,110 6,416,748 61,642,412 Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 62,192,964 $ 923,064 $ 5,487,534 $ 7,500,805 $ 76,104,367 See accompanying Notes to Basic Financial Statements. (26)