CITY OF LAGUNA NIGUEL SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MEASURE M SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2024 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) REVENUES Intergovernmental $ 1,571,432 $ 1,571,432 $ 1,970,431 $ 398,999 Use of Money and Property 7,500 7,500 111,019 103,519 Total Revenues 1,578,932 1,578,932 2,081,450 502,518 EXPENDITURES Current: Public Works 171,432 171,432 130,080 41,352 Total Expenditures 171,432 171,432 130,080 41,352 EXCESS OF REVENUES OVER EXPENDITURES 1,407,500 1,407,500 1,951,370 543,870 OTHER FINANCING USES Transfers Out (1,531,960) (4,042,734) (2,234,899) 1,807,835 Total Other Financing Uses (1,531,960) (4,042,734) (2,234,899) 1,807,835 NET CHANGES IN FUND BALANCE (124,460) (2,635,234) (283,529) 2,351,705 Fund Balances - Beginning of Year 2,774,569 2,774,569 2,774,569 - FUND BALANCES - END OF YEAR $ 2,650,109 $ 139,335 $ 2,491,040 $ 2,351,705 (88)