CITY OF LAGUNA NIGUEL BUDGETARY COMPARISON SCHEDULE GENERAL FUND YEAR ENDED JUNE 30, 2024 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) REVENUES Taxes $ 45,000,000 $ 45,500,000 $ 45,960,196 $ 460,196 Licenses and Permits 3,823,850 5,923,850 4,554,662 (1,369,188) Intergovernmental 91,500 91,500 229,338 137,838 Charges for Services 1,232,051 1,232,051 1,331,604 99,553 Fines and Forfeitures 503,500 503,500 275,907 (227,593) Use of Money and Property (Loss) 1,230,000 1,730,000 2,462,778 732,778 Leases 460,595 460,595 467,970 7,375 Miscellaneous 214,300 265,684 378,161 112,477 Total Revenues 52,555,796 55,707,180 55,660,616 (46,564) EXPENDITURES Current: General Government 6,632,765 6,983,255 6,599,799 383,456 Public Safety 19,120,637 18,733,035 17,643,906 1,089,129 Community Development 5,337,561 5,767,330 4,473,842 1,293,488 Parks and Recreation 4,451,332 4,412,392 4,186,111 226,281 Public Works 15,978,480 16,101,341 15,453,835 647,506 Capital Outlay 335,021 582,264 856,064 (273,800) Total Expenditures 51,855,796 52,579,617 49,213,557 3,366,060 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 700,000 3,127,563 6,447,059 3,319,496 OTHER FINANCING SOURCES (USES) 38,705 - (38,705) Transfer In - T ransfers Out (200,000) (3,625,099)(3,644,217) 19,118 Issuance of Subscription Payable - - 167,088 167,088 Total Other Financing Sources (Uses) (200,000) (3,605,512) (3,458,011) 147,501 NET CHANGE IN FUND BALANCE 500,000 (477,949) 2,989,048 3,466,997 Fund Balance - Beginning of Year 50,319,658 50,319,658 50,319,658 - FUND BALANCE - END OF YEAR $ 50,819,658 $ 49,841,709 $ 53,308,706 $ 3,466,997 See accompanying Note to Required Supplementary Information. (74)