CITY OF LAGUNA NIGUEL NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) Fiscal Year 20152016201720182019 Governmental activities: Net investment in capital assets $ 563,204,034 $ 564,600,741 $ 566,781,948 $ 565,916,027 $ 579,093,630 Restricted: $ $ Pension $ -- $-$- - Public safety 66,898 85,186 71,752 49,739 62,619 Public Works 403,095 290,728 142,399 587 ,123 4,107,797 Community development 143,890 590,853 440,446 483 ,737 158 ,702 Air quality improvement 328,041 400,601 469,297 513 ,707 565 ,153 Total restricted $ 941,924 $ 1,367,368 $ 1,123,894 $ 1,634,306 $ 4,894,271 Unrestricted 67,284,805 76,932,061 67,674,106 67,4 49,901 50,029,493 Total governmental activities net position $ 631,430,763 $ 642,900,170 $ 635,579,948 $ 635,000,234 $ 634,017,394 The City does not have any Business-Type activities. Therefore, all governmental activities comprise the primary government of the City of Laguna Niguel. (98)