Conclusion and Acknowledgments. The City of Laguna Niguel is in excellent financial condition. The City’s strong financial policies and keen leadership since incorporation have served the City well. The City has a strong tax base and plans it’s spending very conservatively. The City is prospering today and is well positioned to thrive in the future. The preparation and development of this report would not have been possible without the continued support and encouragement of the Laguna Niguel City Council. We thank you for your support, vision, and leadership. Respectfully submitted: x