CITY OF LAGUNA NIGUEL CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) Fiscal Year 2015 2016 2017 2018 2019 Revenues: Taxes 33,213,255 35,446,201 35,577,102 36,255,713 37,522,924 Licenses and permits 1,894,529 3,548,393 2,052,662 2,841,459 2,346,727 Intergovernmental 5,314,331 5,590,258 6,259,760 6,672,937 4,985,890 Charges for services 1,128,334 4,105,706 1,214,619 4,543,201 989 ,221 Fines and forfeitures 266,558 297,239 334,394 353,041 460 ,296 Use of money and property (loss) 1,068,984 1,372,862 618,870 1,087,116 2,239,707 Leases - - - - - Developer participation 185,891 366,129 - - - Contributions 33,960 6,440 9,820 41,153 33,747 Miscellaneous 424,658 476,168 535,249 589,613 193 ,546 Total revenues 43,530,500 51,209,396 46,602,476 52,384,233 48,772,058 Expenditures: Current: General government 3,840,177 4,134,758 3,948,320 4,393,163 4,334,859 Public safety 10,869,382 11,727,774 12,665,551 14,595,731 15,627,937 Community development 3,104,828 3,909,385 3,019,055 3,199,919 3,159,263 Parks and recreation 3,385,205 3,386,718 3,873,182 4,065,192 11,085,148 Public works 9,142,623 8,644,212 9,710,338 9,483,108 4,481,142 Capital outlay 16,808,664 20,474,312 14,406,858 23,223,090 10,752,057 Total expenditures 47,150,879 42,554,904 53,690,758 50,143,971 61,911,439 Excess (deficiency) of revenues over (under) expenditures (3,620,379) 8,654,492 (7,088,282) 2,240,262 (13,139,381) Other Financing Sources (Uses): Transfers in 17,179,568 10,802,763 20,246,160 14,477,949 22,769,659 Transfers out (17,179,568) (10,802,763) (20,246,160) (14,499,379) (22,795,546) Issuance of Subscription Payable - - - - - Total other financing sources (uses) - - - (21,430) (25,887) Net change in fund balances (3,620,379) 8,654,492 (7,088,282) 2,218,832 (13,165,268) Debt service as a percentage of noncapital - - - - - expenditures (104)