CITY OF LAGUNA NIGUEL FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) Fiscal Year 2015 2016 2017 2018 2019 General Fund Nonspendable 570,062 250,345 514,590 141,903 909,697 Restricted - - - - - Committed 53,147,941 57,492,610 51,733,497 49,216,920 31,822,082 Assigned 19,787,730 25,158,015 21,555,152 24,965,800 24,714,780 Unassigned - - - - - Total General Fund 73,505,733 82,900,970 73,803,239 74,324,623 57,446,559 All other governmental funds Nonspendable - 137,000 153,207 157,740 145,462 Restricted 941,924 1,238,087 964,646 1,465,968 4,834,624 Unassigned (2,651,602) (3,825,510) (1,558,827) (367,234) (10,816) Total all other governmental funds (1,709,678) (2,450,423) (440,974) 1,256,474 4,969,270 (102)