City of Laguna Niguel Adopted Budget For Fiscal Year 2024‐2025 SUMMARY OF SOURCES AND USES BY FUND Estimated Estimated Estimated Transfers Estimated Fund Balance Transfers In Fund Balance Expenditures Out* Revenues June 30, 2025 June 30, 2024 100 General Fund 49,905,441 55,264,337 ‐ 52,806,299 2,258,038 50,105,441 210 Gas Tax 171,326 3,521,786 ‐ 830,000 450,000 2,413,112 220 Measure M2 139,335 1,858,677 ‐ 178,012 1,500,000 320,000 250 AB 2766 ‐ AQMD 106,975 87,500 ‐ 100,000 ‐ 94,475 253 Senior Transportation 446,478 130,000 ‐ 170,500 ‐ 405,978 255 Supplemental Law Enforc. 49,027 177,500 ‐ 190,000 ‐ 36,527 275 CDBG (86,912) 430,355 ‐ 114,100 229,343 ‐ 287 Miscellaneous Grants (3,435,318) 9,277,730 ‐ 528,616 5,313,796 ‐ 300 Capital Improvement Prog. 395,962 ‐ 9,751,177 10,147,139 ‐ ‐ 500 Vehicle Replacement ISF 461,748 5,000 ‐ 214,000 ‐ 252,748 ALL FUNDS 48,154,062 70,752,885 9,751,177 65,278,666 9,751,177 53,628,281 *$917,000 Drawdown of General Fund Reserves for La Paz Road repair inlcuded in Transfers Out for the purposes of this schedule GENERAL FUND RESERVES Estimated Estimated Audited Audited Description of Reserves/Fund Balance Balance at Balance at Balance at Balance at June 30, 2025 June 30, 2024 June 30, 2023 June 30, 2022 Non‐Spendable: Deposits and Prepaid Items 111,990 191,832 210,000 225,000 Restricted: Pension Liability ‐ 115 Trust 916,958 2,004,472 2,100,000 2,175,000 Committed: Financial and Economic Uncertainty 22,996,777 25,804,111 26,289,808 15,000,000 Compensable Accrued Unused Vacation and Sick Leave 289,278 374,478 450,000 500,000 Other Post‐Employment Benefits (OPEB) 1,047,847 1,113,928 1,727,000 1,200,000 Infrastructure Replacement and Deferred Maintenance 22,345,608 20,202,016 18,628,633 30,705,441 Assigned: Departmental Operations 782,099 628,821 500,000 300,000 TOTALS 48,490,557 50,319,658 49,905,441 50,105,441 11