CITY OF LAGUNA NIGUEL STATEMENT OF CASH FLOWS PROPRIETARY FUND YEAR ENDED JUNE 30, 2024 Governmental Activities - Internal Service Fund Vehicle Replacement Fund CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Repayment of Leases $ (86,222) Interest Paid for Leases (18,251) Net Cash Used by Capital and Related Financing Activities (104,473) CASH FLOWS FROM INVESTING ACTIVITIES Interest Received 13,462 Net Cash Provided by Investing Activities 13,462 NET DECREASE IN CASH AND CASH EQUIVALENTS (91,011) Cash and Cash Equivalents - Beginning of Year 293,605 CASH AND CASH EQUIVALENTS - END OF YEAR $ 202,594 RECONCILIATION OF OPERATING LOSS TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating Loss $ (194,663) Adjustments to Reconcile Operating Loss to Net Cash Provided by Operating Activities: Depreciation 194,663 Total Adjustments 194,663 Net Cash Provided by Operating Activities $ - There was no significant noncash capital, financing, and investing activities during the year ended June 30, 2024. See accompanying Notes to Basic Financial Statements. (34)