CITY OF LAGUNA NIGUEL TABLE OF CONTENTS YEAR ENDED JUNE 30, 2024 SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AND RELATED RATIOS 77 SCHEDULE OF CONTRIBUTIONS – PENSION 78 SCHEDULE OF THE CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS 79 SUPPLEMENTARY INFORMATION NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET 83 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 85 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL GAS TAX SPECIAL REVENUE FUND 87 MEASURE M SPECIAL REVENUE FUND 88 AIR QUALITY IMPROVEMENT SPECIAL REVENUE FUND 89 LAW ENFORCEMENT SPECIAL REVENUE FUND 90 COMMUNITY DEVELOPMENT BLOCK GRANT SPECIAL REVENUE FUND 91 SENIOR TRANSPORTATION SPECIAL REVENUE FUND 92 CITY CAPITAL PROJECTS FUND 93 STATISTICAL SECTION (UNAUDITED) NET POSITION BY COMPONENT 98 CHANGES IN NET POSITION 100 FUND BALANCES OF GOVERNMENTAL FUNDS 102 CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS 104 TAX REVENUES BY SOURCE – GOVERNMENTAL FUNDS 106 ASSESSED VALUE OF TAXABLE PROPERTY 107 DIRECT AND OVERLAPPING PROPERTY TAX RATES 108 PRINCIPAL PROPERTY TAXPAYERS 110 PROPERTY TAX LEVIES AND COLLECTIONS 111 RATIO OF OUTSTANDING DEBT BY TYPE 112 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT 113 LEGAL DEBT MARGIN INFORMATION 114 DEMOGRAPHIC AND ECONOMIC STATISTICS 115 PRINCIPAL EMPLOYERS 116