CITY OF LAGUNA NIGUEL COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2024 Special Revenue Funds Air Quality Law Gas Tax Measure M Improvement Enforcement ASSETS Cash and Investments $ 3,295,157 $ 2,253,314 $ 142,779 $ 101,717 Receivables: s9 9 - - - Account Taxes 444,408 - - - 13,908 881 628 Interest 20,038 Deposits - - - - Due from Other Governments - 640,168 21,768 - Total Assets $ 3,759,702 $ 2,907,390 $ 165,428 $ 102,345 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES LIABILITIES Accounts Payable $ 551,894 $ 52,387 $ 30,295 $ 12,500 Due to Other Funds - - - - Retentions Payable 7,261 - - - Total Liabilities 559,155 52,387 30,295 12,500 DEFERRED INFLOWS OF RESOURCES Unavailable Revenues 99 363,963 21,768 - Total Deferred Inflows of Resources 99 363,963 21,768 - FUND BALANCES Restricted for: Public Safety - - - 89,845 Community Development - - - - Public Works 3,200,448 2,491,040 113,365 - Unassigned (Deficit) - - - - Total Fund Balances 3,200,448 2,491,040 113,365 89,845 Total Liabilities, Deferred Inflows of $ 2,907,390 $ 165,428 $ 102,345 Resources, and Fund Balances $ 3,759,702 (83)