City of Laguna Niguel Internal Service Fund ‐ Vehicle Replacement Fund For Fiscal Year 2024‐2025 2021‐2022 2022‐2023 2023‐2024 2024‐2025 Actual Actual Budget Adopted BEGINNING FUND BALANCE 584,857 777,669 637,248 461,748 500‐06‐3700 INTEREST INCOME 1,940 5,921 7,500 5,000 500‐06‐3702 UNREALIZED GAIN/LOSS (2,171) 20,708 ‐ ‐ 500‐10‐3701 REALIZED GAIN/LOSS 1,843 28,421 ‐ ‐ 500‐10‐3800 VEHICLE SALES 25,945 ‐ ‐ ‐ 500‐10‐3820 MISCELLANEOUS REVENUE ‐ 7,500 ‐ ‐ 500‐25‐3701 REALIZED GAIN/LOSS 1,600 ‐ ‐ ‐ 500‐25‐3800 VEHICLE SALES 51,774 ‐ ‐ ‐ 500‐31‐3701 REALIZED GAIN/LOSS 2,904 ‐ ‐ ‐ 500‐31‐3800 VEHICLE SALES 16,308 ‐ ‐ ‐ 500‐35‐3701 REALIZED GAIN/LOSS 5,655 ‐ ‐ ‐ 500‐35‐3800 VEHICLE SALES 62,984 ‐ ‐ ‐ 500‐41‐3701 REALIZED GAIN/LOSS 1,254 ‐ ‐ ‐ 500‐41‐3800 VEHICLE SALES 28,656 ‐ ‐ ‐ 500‐45‐3701 REALIZED GAIN/LOSS 1,600 ‐ ‐ ‐ 500‐45‐3800 VEHICLE SALES 38,179 ‐ ‐ ‐ 500‐99‐3900 TRANSFERS IN 120,000 ‐ ‐ ‐ TOTAL REVENUES 358,471 62,550 7,500 5,000 500‐06‐5120 DEPRECIATION EXPENSE 141,906 184,588 160,000 195,000 500‐10‐5900 INTEREST EXPENSE 4,736 2,978 4,000 3,500 500‐25‐5900 INTEREST EXPENSE 3,723 4,643 4,000 3,500 500‐29‐5900 INTEREST EXPENSE 1,720 855 3,000 2,500 500‐31‐5900 INTEREST EXPENSE 3,738 3,114 3,000 2,500 500‐35‐5900 INTEREST EXPENSE 1,672 936 2,000 1,500 500‐39‐5900 INTEREST EXPENSE 2,559 1,612 2,500 2,000 500‐41‐5900 INTEREST EXPENSE 3,258 2,763 2,500 2,000 500‐45‐5900 INTEREST EXPENSE 2,347 1,482 2,000 1,500 TOTAL EXPENDITURES 165,659 202,971 183,000 214,000 NET CHANGE TO FUND BALANCE 192,812 (140,421) (175,500) (209,000) ENDING FUND BALANCE 777,669 637,248 461,748 252,748 97