CITY OF LAGUNA NIGUEL FUND BALANCES OF GOVERNMENTAL FUNDS (CONTINUED) LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) Fiscal Year 2020 2021 2022 2023 2024 General Fund Nonspendable 698,381 75,745 111,990 191,832 173,938 Restricted 153,013 692,039 916,958 2,004,472 2,179,843 Committed 40,818,817 45,229,355 46,679,510 47,494,533 50,732,702 Assigned - 349,954 782,099 628,821 222,223 Unassigned - - - - - Total General Fund 41,670,211 46,347,093 48,490,557 50,319,658 53,308,706 All other governmental funds Nonspendable - 64,900 64,094 77,036 17,684 Restricted 5,668,141 5,594,900 6,811,004 7,091,794 8,633,656 Unassigned (153,879) (58,477) (276,421) (289,193) (317,634) Total all other governmental funds 5,514,262 5,601,323 6,598,677 6,879,637 8,333,706 (103)