CITY OF LAGUNA NIGUEL SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL AIR QUALITY IMPROVEMENT SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2024 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) REVENUES Intergovernmental $ 85,000 $ 85,000 $ 65,264 $ (19,736) Use of Money and Property 1,000 1,000 19,817 18,817 Total Revenues 86,000 86,000 85,081 (919) EXPENDITURES Current: Public Works 100,000 100,000 105,280 (5,280) Total Expenditures 100,000 100,000 105,280 (5,280) EXCESS OF REVENUES UNDER EXPENDITURES (14,000) (14,000) (20,199) (6,199) OTHER FINANCING USES Transfers Out (59,953) (187,757) (175,168) 12,589 Total Other Financing Uses (59,953) (187,757) (175,168) 12,589 NET CHANGES IN FUND BALANCE (73,953) (201,757) (195,367) 6,390 Fund Balances - Beginning of Year 308,732 308,732 308,732 - FUND BALANCES - END OF YEAR $ 234,779 $ 106,975 $ 113,365 $ 6,390 (89)