2021-04 Oct Monthly Financial and Operating Report.pdf by cityofindepmo

Monthly Financial and Operating Report October 2023

Table of Contents General Fund Sales Tax Funds Street Improvements Sales Tax Fund Park Improvements Sales Tax Fund Storm Water Sales Tax Fund Police Public Safety Sales Tax Fund Fire Protection Sales Tax Fund Use Tax Funds Animal Shelter Police Property Tax Levy Funds Health Property Tax Levy Parks and Recreation Property Tax Levy Special Revenue Funds Tourism Fund Independence Square Benefit District Community Development Block Grant Fund Rental Rehabilitation License Surcharge Grants American Rescue Plan (ARP) Enterprise Funds Power and Light Water Water Pollution Control Events Center Debt Service Internal Service Funds Central Garage Staywell Health Care Worker's Compensation Risk Management Finance & Support Services Debt Service Fund Debt Service - Neighborhood Improvement Districts Capital Improvement Funds Street Improvements Capital Project Fund Revolving Public Improvements Capital Project Fund Building and Other Improvements Capital Project Fund Storm Drainage Capital Project Fund Park Improvements Capital Project Fund Independence Events Center CID Crackerneck Creek TDD Tax Increment Financing Summary Santa Fe TIF Eastland TIF North Independence TIF Crackerneck Creek TIF Old Landfill TIF Trinity TIF HCA TIF Cinema East TIF 23rd & Noland Project 1 TIF 23rd & Noland Project 2 TIF 23rd & Noland Project 3 TIF 23rd & Noland Project 4 TIF Independence Square TIF I-70 & Little Blue Parkway Project 1 TIF I-70 & Little Blue Parkway Project 3 TIF Marketplace Project 1 TIF Marketplace Project 2 TIF TIF Supplemental Appropriation Fund

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 - 19 20 - 21 22 - 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Real Estate Tax Sales Tax Use Tax Cigarette Tax Franchise Tax Licenses and Permits Intergovernmental Charges for Current Services Interfund Charges for Support Services Fines and Forfeitures Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Payments In Lieu of Taxes Transfers In Operating Transfers In - American Rescue Plan Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: City Council City Manager Municipal Court Law Finance Community Development Police Fire Municipal Services (Public Works) Parks and Recreation Contingencies Non-Departmental Debt service Total Expenditures Other Financing Uses: Transfers Out Total Expenditures and Other Financing Uses Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

6,003,000 21,565,625 642,000 285,000 8,333,000 4,452,950 5,960,000 2,034,900 4,469,287 2,086,000 180,000 749,451

(714) 7,081,897 — 123,324 1,427,375 1,418,139 2,427,083 472,997 1,458,894 692,598 123,742 254,840

(6,003,714) (14,483,728) (642,000) (161,676) (6,905,625) (3,034,811) (3,532,917) (1,561,903) (3,010,393) (1,393,402) (56,258) (494,611)

-0.01% 32.84% 0.00% 43.27% 17.13% 31.85% 40.72% 23.24% 32.64% 33.20% 68.75% 34.00%

-33.34% -0.49% -33.33% 9.94% -16.20% -1.48% 7.39% -10.09% -0.69% -0.13% 35.42% 0.67%

56,761,213

15,480,175

(41,281,038)

27.27%

-6.06%

21,301,000 — —

8,248,722 — —

(13,052,278) — —

38.72% 0.00% 0.00%

5.39% -33.33% -33.33%

21,301,000 78,062,213

8,248,722 23,728,897

(13,052,278) (54,333,316)

38.72% 30.40%

5.39% -2.93%

1,174,882 1,292,479 1,579,595 185,216 579,527 5,980,795 35,397,004 24,379,630 5,103,087 1,478,993 364,005 21,600 165,400 77,702,213

1,174,882 1,293,879 1,579,595 185,216 601,127 5,979,395 35,397,004 24,379,630 5,103,087 1,478,993 364,005 — 165,400 77,702,213

281,067 421,670 455,222 60,499 166,138 2,392,788 12,406,711 9,418,892 1,411,014 525,162 — 5,955 165,150 27,710,268

893,815 872,209 1,124,373 124,717 434,989 3,586,607 22,990,293 14,960,738 3,692,073 953,831 364,005 (5,955) 250 49,991,945

23.92% 32.59% 28.82% 32.66% 27.64% 40.02% 35.05% 38.63% 27.65% 35.51% 0.00% 0.00% 99.85% 35.66%

-9.41% -0.74% -4.51% -0.67% -5.69% 6.69% 1.72% 5.30% -5.68% 2.18% -33.33% -33.33% 66.52% 2.33%

360,000 78,062,213

10,586 27,720,854

349,414 50,341,359

2.94% 35.51%

-30.39% 2.18%

—

(3,991,957)

Unassigned Fund Balance at Beginning of Year Cancellation of prior year encumbrances Change in other fund balance components during the year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

10,185,653 77,546 5,917 — 6,277,159

Restricted Committed Assigned Total Fund Balance

225,394 13,142 1,739,753 8,255,448

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Sales Tax Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Charges for Services Intergovernmental Revenue Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers in Total other financing sources Total revenues and other financing sources Expenditures: General Government Street Maintenance Capital Outlay Debt Service Total Expenditures Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

10,534,000 321,000 — — 125,000 —

3,292,358 — — — 313,281 —

(7,241,642) (321,000) — — 188,281 —

31.25% 0.00% 0.00% 0.00% 250.62% 0.00%

-2.08% -33.33% -33.33% -33.33% 217.29% -33.33%

10,980,000

3,605,639

(7,374,361)

32.84%

-0.49%

—

0.00%

-33.33%

—

0.00%

-33.33%

10,980,000

3,605,639

(7,374,361)

32.84%

-0.49%

— 1,382,173 21,798,746 1,747,446

— 1,382,173 25,110,058 1,747,446

— 398,056 4,149,003 201,223

— 984,117 20,961,055 1,546,223

0.00% 28.80% 16.52% 11.52%

-33.33% -4.53% -16.81% -21.81%

24,928,365

28,239,677

4,748,282

23,491,395

16.81%

-16.52%

—

260,000

—

260,000

0.00%

-33.33%

—

260,000

—

260,000

0.00%

-33.33%

24,928,365

28,499,677

4,748,282

23,751,395

16.66%

-16.67%

(13,948,365)

(17,519,677)

(1,142,643)

16,377,034

Unassigned Fund Balance at Beginning of Year

3,396,368

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

34,954 10,837,377 — 13,126,056

Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Debt Reserve Project Accounts - Capital Projects Total Fund Balance

833,508 4,993,484 635,794 19,588,842

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Charges for services Intergovernmental Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers In Transfers In - American Rescue Plan Proceeds from Bond Issuance/Capital Lease Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Culture and Recreation Capital Outlay Debt Service Total Expenditures Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

5,268,000 169,000 578,500 33,000 19,180 27,400

1,646,180 — 233,305 19,944 41,508 6,665

(3,621,820) (169,000) (345,195) (13,056) 22,328 (20,735)

31.25% 0.00% 40.33% 60.44% 216.41% 24.32%

-2.08% -33.33% 7.00% 27.11% 183.08% -9.01%

6,095,080

1,947,602

(4,147,478)

31.95%

-1.38%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

6,095,080

1,947,602

(4,147,478)

31.95%

-1.38%

6,940,818 200,000 —

2,717,848 — —

4,222,970 200,000 —

39.16% 0.00% 0.00%

5.83% -33.33% -33.33%

7,140,818

2,717,848

4,422,970

38.06%

4.73%

—

0.00%

-33.33%

—

0.00%

-33.33%

7,140,818

2,717,848

4,422,970

38.06%

4.73%

(1,045,738)

(770,246)

275,492

Unassigned Fund Balance at Beginning of Year

3,715,082

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

13 — — 2,944,849

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

593,247 26,757 3,564,853

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Water Sales Tax Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Charges for Services Intergovernmental Investment Income (loss) Other Revenue

Total revenues Expenditures: Storm water Administration Maintenance Permit completion Capital outlay Total Expenditures Other financing uses: Transfers out Total other financing uses Total Ependitures and Other Financing Uses Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

5,268,000 169,000 — — 164,000 7,900

1,646,180 — — — 165,342 8,019

(3,621,820) (169,000) — — 1,342 119

31.25% 0.00% 0.00% 0.00% 100.82% 101.51%

-2.08% -33.33% -33.33% -33.33% 67.49% 68.18%

5,608,900

1,819,541

(3,789,359)

32.44%

-0.89%

231,484 2,829,466 318,000 3,470,000

231,484 2,829,466 318,000 6,558,952

112,651 948,663 316,400 1,557,294 —

118,833 1,880,803 1,600 5,001,658

48.66% 33.53% 99.50% 23.74%

15.33% 0.20% 66.17% -9.59%

6,848,950

9,937,902

2,935,008

7,002,894

29.53%

-3.80%

—

260,000

293

259,707

0.11%

-33.22%

—

260,000

293

259,707

0.11%

-33.22%

6,848,950

10,197,902

2,935,301

7,262,601

28.78%

-4.55%

(1,240,050)

(4,589,002)

(1,115,760)

3,473,242

Unassigned Fund Balance at Beginning of Year

10,968,275

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

6,989 — — 9,859,504

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Regional Detention Construction Restricted - Regional Detention Maintenance Restricted - Emergency Response Relief Total Fund Balance

1,646,522 428,090 122,125 38,038 500,000 12,594,279

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Public Safety Sales Tax Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

2,831,000 85,000 35,000 7,600

937,582 — 42,962 77,856

(1,893,418) (85,000) 7,962 70,256

33.12% 0.00% 122.75% 1024.42%

-0.21% -33.33% 89.42% 991.09%

2,958,600

1,058,400

(1,900,200)

35.77%

2.44%

679,700 116,700 2,595,800 1,400,000 25,422

679,700 119,320 2,593,180 1,400,000 25,422

221,004 60,974 1,683,126 — 8,830

458,696 58,346 910,054 1,400,000 16,592

32.51% 51.10% 64.91% 0.00% 34.73%

-0.82% 17.77% 31.58% -33.33% 1.40%

4,817,622

1,973,934

2,843,688

40.97%

7.64%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

4,817,622

1,973,934

2,843,688

40.97%

7.64%

(1,859,022)

(915,534)

943,488

Total Revenues

Expenditures: Public Safety Communications Facilities Equipment Capital Outlay Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

3,125,485

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

25,209 — — 2,235,160

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

1,199,214 35,457 3,469,831

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire Protection Sales Tax Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

$ 11,395,000 321,000 47,000 6,000

11,395,000 321,000 47,000 6,000

3,608,283 — 132,771 64,421

(7,786,717) (321,000) 85,771 58,421

31.67% 0.00% 282.49% 1073.68%

-1.66% -33.33% 249.16% 1040.35%

11,769,000

3,805,475

(7,963,525)

32.33%

-1.00%

8,391,735 1,800,000 73,236

8,247,387 2,000,000 217,584

1,585,464 1,687,401 217,584

6,661,923 312,599 —

19.22% 84.37% 100.00%

-14.11% 51.04% 66.67%

10,264,971

10,464,971

3,490,449

6,974,522

33.35%

0.02%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

10,264,971

10,464,971

3,490,449

6,974,522

33.35%

0.02%

1,504,029

1,304,029

315,026

(989,003)

Total Revenues Expenditures: Public Safety Capital outlay Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

8,787,693

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

— — — 9,102,719

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

1,075,228 1,071,184 11,249,131

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal Shelter Use Tax For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Use Tax Intergovernmental Revenue Investment Income (Loss) Other Revenue

Total Revenues Other Financing sources: Transfers in Total other financing sources Total revenues and other financing sources Expenditures: General Government Animal Services Capital Outlay Debt Service Total Expenditures Other Financing Uses: Transfers In Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Percent Actual From 33.33% of Year Budget

855,000 — 6,000 —

855,000 — 11,561 —

— — 5,561 —

100.00% 0.00% 192.68% 0.00%

66.67% -33.33% 159.35% -33.33%

861,000

866,561

5,561

100.65%

67.32%

-33.33%

25,000

—

(25,000)

0.00%

25,000

—

(25,000)

0.00%

886,000

866,561

(19,439)

97.81%

64.48%

— 886,000 — —

— 199,478 — —

— 686,522 — —

0.00% 22.51% 0.00% 0.00%

-33.33% -10.82% -33.33% -33.33%

886,000

199,478

686,522

22.51%

-10.82%

— —

0.00% 0.00%

-33.33% -33.33%

—

0.00%

-33.33%

886,000

199,478

686,522

22.51%

-10.82%

—

667,083

Unassigned Fund Balance at Beginning of Year

322,768

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

— — — 989,851

Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 989,851

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Use Tax Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

4,483,000 59,000 —

2,722,371 75,596 —

(1,760,629) 16,596 —

60.73% 128.13% 0.00%

27.40% 94.80% -33.33%

4,542,000

2,797,967

(1,744,033)

61.60%

28.27%

4,231,251 —

1,379,532 —

2,851,719 —

32.60% 0.00%

-0.73% -33.33%

4,231,251

1,379,532

2,851,719

32.60%

-0.73%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00% — 0.00%

-33.33%

Total Other Financing Uses

4,231,251

1,379,532

2,851,719

32.60%

-0.73%

310,749

1,418,435

1,107,686

Total Revenues

Expenditures: Public Safety Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

4,952,541

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

7,275 — — 6,378,251

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

64,877 21,357 6,464,485

-33.33%

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Health Property Tax Levy For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Charges for Services Licenses & Permits Investment Income (Loss) Other Revenue

Total Revenues

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

870,620 170,000 412,400 11,500 14,000

(107) 56,544 87,110 2,899 21,968

(870,727) (113,456) (325,290) (8,601) 7,968

-0.01% 33.26% 21.12% 25.21% 156.91%

-33.34% -0.07% -12.21% -8.12% 123.58%

1,478,520

168,414

(1,310,106)

11.39%

-21.94%

325,000

—

(325,000)

0.00%

-33.33%

Other Financing Sources: Transfers In Transfers In - American Rescue Plan

—

0.00%

-33.33%

325,000

—

(325,000)

0.00%

-33.33%

1,803,520

168,414

(1,635,106)

9.34%

-23.99%

Expenditures: Animal Services

997,848

436,964

560,884

43.79%

10.46%

Health Services

805,672

256,550

549,122

31.84%

-1.49%

1,803,520

693,514

1,110,006

38.45%

5.12%

—

0.00%

-33.33%

—

0.00%

-33.33%

1,803,520

693,514

1,110,006

38.45%

5.12%

—

(525,100)

Total Other Financing Uses Total Revenues and Other Sources

Total Expenditures

Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

348,758

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 10/31/23

(176,342)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

57,817 2,148 (116,377)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Parks and Recreation Property Tax Levy For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Intergovernmental Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

1,838,155 — 88,500 16,485 —

(228) — 28,773 3,557 38

(1,838,383) — (59,727) (12,928) 38

-0.01% 0.00% 32.51% 21.58% 0.00%

-33.34% -33.33% -0.82% -11.75% -33.33%

1,943,140

32,140

(1,911,000)

1.65%

-31.68%

1,583,850

643,880

939,970

40.65%

7.32%

1,583,850

643,880

939,970

40.65%

7.32%

Other Financing Uses – Transfers Out

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

1,583,850

643,880

939,970

40.65%

7.32%

359,290

(611,740)

(971,030)

Total Revenues Expenditures: Parks and Recreation Total Expenditures

Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

23,687

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 10/31/23

(588,053)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

88,526 1,352 (498,175)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tourism Fund For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Transient Guest Taxes Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

2,300,000 — 25,050 3,000

915,608 (240) 33,472 3

(1,384,392) (240) 8,422 (2,997)

39.81% 0.00% 133.62% 0.10%

6.48% -33.33% 100.29% -33.23%

2,328,050

948,843

(1,379,207)

40.76%

7.43%

Transfers In - American Resuce Plan

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

2,328,050

948,843

(1,379,207)

40.76%

7.43%

2,743,264

3,290,615

900,178

2,390,437

27.36%

-5.97%

2,743,264

3,290,615

900,178

2,390,437

27.36%

-5.97%

Other Financing Uses – Transfers Out

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

2,743,264

3,290,615

900,178

2,390,437

27.36%

-5.97%

(415,214)

(962,565)

48,665

1,011,230

Total Revenues

Other Financing Sources:

Total Revenues and Other Sources

Expenditures: Tourism Total Expenditures

Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

1,938,742

Cancellation of Prior Year Encumbrances

2,169

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 10/31/23

1,989,576

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Operating Reserve Total Fund Balance

143,731 17,251 376,368 2,526,926

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square Benefit District For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

— 94 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

(1)

0.00%

-33.33%

—

(1)

0.00%

-33.33%

Other Financing Uses – Transfers Out

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

—

(1)

0.00%

-33.33%

—

Total Revenues Expenditures: Capital Outlay Total Expenditures

Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

8,737

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 10/31/23

8,830

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 8,830

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Community Development Block Grant Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Federal Grant - CDBG

Other Revenue Total Revenues

Expenditures: CDBG Administration CDBG Expenditures Total Expenditures Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

851,251

261,320

(589,931)

30.70%

-2.63%

— 851,251

— 261,320

— (589,931)

— 30.70%

-33.33% -2.63%

169,702 681,001

49,613 369,952

120,089 311,049

29.24% 54.32%

-4.09% 20.99%

850,703

419,565

431,138

49.32%

15.99%

—

0.00%

-33.33%

—

0.00%

-33.33%

850,703

419,565

431,138

49.32%

15.99%

548

(158,245)

(158,793)

Unassigned Fund Balance at Beginning of Year

(9,437)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/23

— — (167,682)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

166,794 175 (713)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: HOME Program Grant Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

570,305 —

117,993 —

(452,312) —

20.69% 0.00%

-12.64% -33.33%

570,305

117,993

(452,312)

20.69%

-12.64%

Expenditures: HOME Administration Multi Family Housing Community Housing Development

59,987 375,107 107,172

14,630 — —

45,357 375,107 107,172

24.39% 0.00% 0.00%

-8.94% -33.33% -33.33%

Total Expenditures

542,266

14,630

527,636

2.70%

-30.63%

28,039

103,363

75,324

Total Revenues

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

(200,586)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/23

— — (97,223)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— 97,231 8

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule License Surcharge For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Licenses and Permits Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— 21,000 —

100 17,376 —

100 (3,624) —

0.00% 82.74% 0.00%

-33.33% 49.41% -33.33%

21,000

17,476

(3,524)

83.22%

49.89%

—

144

(144)

0.00%

-33.33%

—

144

(144)

0.00%

-33.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

35,325

(35,325)

0.00%

-33.33%

Total Other Financing Uses

—

35,325

(35,325)

0.00%

-33.33%

—

35,469

(35,469)

0.00%

-33.33%

21,000

(17,993)

(38,993)

Total Revenues Expenditures: General Government Total expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

1,287,491

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/23

— — — 1,269,498

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 1,269,498

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Intergovernmental Charges for Services Other Revenue

Total Revenues Other financing sources: Transfers In Total other financing sources Total revenues and other financing sources Expenditures: Public Safety General Government Culture and Recreation Community Development Animal Services Health Services Total Expenditures Other Financing Uses: Transfers Out/Capital Outlay Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

4,479,344 109,023 140,620

5,900,283 109,023 335,675

945,021 60,253 102

(4,955,262) (48,770) (335,573)

16.02% 55.27% 0.03%

-17.31% 21.94% -33.30%

4,728,987

6,344,981

1,005,376

(5,339,605)

15.85%

-17.48%

— —

0.00% 0.00%

-33.33% -33.33%

4,728,987

6,344,981

1,005,376

(5,339,605)

15.85%

-17.48%

778,911 100,880 82,434 1,510,774 16,269 1,473,853

2,490,222 137,424 39,238 962,869 24,654 2,629,545

605,327 11,578 21,728 905,308 — 335,241

1,884,895 125,846 17,510 57,561 24,654 2,294,304

24.31% 8.43% 55.37% 94.02% 0.00% 12.75%

-9.02% -24.90% 22.04% 60.69% -33.33% -20.58%

3,963,121

6,283,952

1,879,182

4,404,770

29.90%

-3.43%

—

0.00%

-33.33%

—

0.00%

-33.33%

3,963,121

6,283,952

1,879,182

4,404,770

29.90%

-3.43%

765,866

61,029

(873,806)

(934,835)

Unassigned Fund Balance at Beginning of Year

(131,639)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/23

— — (1,005,445)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

682,722 111,948 (210,775)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule American Rescue Plan (ARP) For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Intergovernmental Charges for Services Other Revenue

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

9,557,038 — —

400,703 — —

(9,156,335) — —

4.19% 0.00% 0.00%

-29.14% -33.33% -33.33%

9,557,038

400,703

(9,156,335)

4.19%

-29.14%

— —

0.00% 0.00%

-33.33% -33.33%

9,557,038

400,703

(9,156,335)

4.19%

-29.14%

— 1,112,038 — 4,135,000

34,803 104,712 — 1,012

(34,803) 1,007,326 — 4,133,988

0.00% 9.42% 0.00% 0.02%

-33.33% -23.91% -33.33% -33.31%

5,247,038

140,527

5,106,511

2.68%

-30.65%

Other Financing Uses: Transfers Out - American Rescue Plan

4,200,000

0.00%

-33.33%

Total Other Financing Uses

4,200,000

— — —

4,200,000

0.00%

-33.33%

9,447,038

140,527

9,306,511

1.49%

-31.84%

110,000

260,176

150,176

Total Revenues Other financing sources: Transfers in Total other financing sources Total revenues and other financing sources Expenditures: Personnel Services Other Services Supplies Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

(421,022)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/23

— — (160,846)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

24,535 136,311 —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating Revenues: Charges for Services Penalties Connection Charges Miscellaneous Temporary Service Rental Income Transmission Wheeling Total Operating Revenues Operating Expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Projects Capital Operating Debt Service Other Expenses Total Operating Expenses

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

137,475,870 1,000,000 33,000 — 1,000 294,500 7,000,000 145,804,370

58,104,891 557,642 2,407 19,818 300 15,668 2,228,437 60,929,163

(79,370,979) (442,358) (30,593) 19,818 (700) (278,832) (4,771,563) (84,875,207)

42.27% 55.76% 7.29% 0.00% 30.00% 5.32% 31.83% 41.79%

8.94% 22.43% -26.04% -33.33% -3.33% -28.01% -1.50% 8.46%

30,327,879 1,460,000 28,080,687 62,389,475 14,747,000 1,356,440 8,638,100 100,000 147,099,581

30,327,879 1,460,000 28,080,687 62,382,275 22,324,581 1,363,640 8,638,100 100,000 154,677,162

9,637,091 430,775 12,329,428 24,062,506 635,663 275,059 1,295,555 — 48,666,077

20,690,788 1,029,225 15,751,259 38,319,769 21,688,918 1,088,581 7,342,545 100,000 106,011,085

31.78% 29.51% 43.91% 38.57% 2.85% 20.17% 15.00% 0.00% 31.46%

-1.55% -3.82% 10.58% 5.24% -30.48% -13.16% -18.33% -33.33% -1.87%

Nonoperating Revenues (Expenses): Investment Income Interfund Charges for Support Services Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

118,000 2,075,300 15,700 2,209,000

882,858 713,242 385,976 1,982,076

764,858 (1,362,058) 370,276 (226,924)

748.18% 34.37% 2458.45% 89.73%

714.85% 1.04% 2425.12% 56.40%

Income (Loss) Before Transfers

913,789

(6,663,792)

14,245,162

20,908,954

-213.77%

-247.10%

— (14,601,000) — — (14,601,000)

— (5,828,074) — — (5,828,074)

— (8,772,926) — — (8,772,926)

0.00% 39.92% 0.00% 0.00% 39.92%

-33.33% 6.59% -33.33% -33.33% 6.59%

(13,687,211)

(21,264,792)

8,417,088

29,681,880

Beginning Available Resources Prior Period Adjustment Year-End Investment Market Value Adjustment Ending Available Resources

51,797,305 — — 60,214,393

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

5,300,000 3,000,000 18,700,000 25,500,000 52,500,000

Capital Contributions Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Total Non-Restricted Resources Available

7,714,393

Power and Light - Open Capital Projects As of October 31, 2023 PROJECT 200815 200828 201106 201405 201510 201603 201604 201605 201702 201703 201706 201710 201804 202101 202102 202103 202107 202108 202109 202110 202111 202201 202202 202205 202206 202208 202210 202211 202304 202305 202306 202308 202314 202315 202316 202317 202401 202403 202405 202406 202407 202408 202409 202410 202411

PROJECT TITLE T&D Sys IMPROVEMENTS FIBER OPTIC PROGRAM 69 KV SUBSTATION FACILITIES SUBSTATION SECURITY PROJECT Sys OpS / DISPATCH 69 KV Trans LINE REBUIL Sys OpS / UPS UPGRAD Sys OpS WORK AREA Prod FACILITIES IMPROVE BV GROUND WATER SUBSTATION K SWITCHGEAR & Mo CITY DIVESTITURE SUBSTATION E SWITCHGEAR REPLACEMENT Substation Fiber Optic Network Traffic Controller Upgrades Traffic Camera System Upgrades Motorola APX Radio Purchase Phase 2 Operations APC UPS Battery Replace Substation Modeling 20MVAR Capacitor Bank Sub A Transmission Pole Replacement Prog Substation A Transformer T-9 Mtce Substation N Transformer T-1 Maint Desert Storm Switchgear Cabinets T & D Road Improvement Projects Traffic Signal Detection Systems IPL Service Center PBX Upgrade to I H-5 Hot Gas Path Inspection Controls Software Upgrade PLSC Operations Area HVAC Upgrade Substation A Blockhouse Roof Repl Substn & Trans Upgrade &Replacement Construction of New Substation S Construct New Trans System Sub S Construct 6 New Dist Feeders Sub S H5 Combustion Turbine Repair Purchase Evergy 69kV Line Sub M Breaker Replacement Emergency Replacement Trans Poles Service Center Upgrades Emergent Maintenance Production Substation & Trans Upgrade &Replace T & D Road Improvement Projects T & D System Improvements SCADA/EMS Software/Hardware Upgrade

ORIGINAL BUDGET 550,000.00 200,000.00 700,000.00 217,000.00 75,000.00 150,000.00 180,000.00 250,000.00 60,000.00 15,000.00 6,000,000.00 1,350,000.00 650,000.00 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 450,000.00 14,747,000.00

NET BUDGET AMENDMENTS 751,671.50 70,789.23 236,068.65 196,405.74 43,034.77 771,535.88 51,175.00 619,842.18 172,116.00 289,356.17 146,637.27 350,294.83 2,281,361.33 832,919.23 56,342.00 51,837.00 67,716.89 99,700.00 190,689.11 529,680.46 180,000.00 500,000.00 410,130.31 21,635.00 85,000.00 239,397.25 364,491.80 100,000.00 25,022.00 389,841.71 357,460.73 714,175.19 11,196,327.23

REVISED BUDGET 1,301,671.50 270,789.23 236,068.65 196,405.74 43,034.77 771,535.88 51,175.00 1,319,842.18 172,116.00 289,356.17 146,637.27 350,294.83 2,281,361.33 1,049,919.23 56,342.00 51,837.00 67,716.89 174,700.00 150,000.00 190,689.11 529,680.46 180,000.00 180,000.00 750,000.00 410,130.31 81,635.00 100,000.00 239,397.25 364,491.80 100,000.00 25,022.00 389,841.71 6,000,000.00 1,350,000.00 1,007,460.73 714,175.19 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 450,000.00 25,943,327.23

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 560,658.65 213,127.73 64,757.61 41,961.96 33,430.50 65,408.60 51,175.00 126,030.89 146,316.11 322,270.77 229,150.68 17,925.00 19,686.00 1,815.20 70,425.00 192,150.23 47,169.40 1,402.58 59,185.30 23,866.42 187,440.00 2,475,353.63

ACTUALS 4,010.00 81,952.50 28,995.96 19,282.89 1,540.26 28,023.56 80,320.29 53,321.00 13,233.83 33,858.90 249,977.25 44,520.26 271,016.40 8,089.43 329,872.00 147,349.60 1,395,364.13

AVAILABLE BUDGET 741,012.85 53,651.50 89,358.54 125,447.82 9,604.27 686,844.39 1,319,842.18 172,116.00 161,785.02 321.16 0.50 1,971,890.36 978,673.23 36,656.00 51,837.00 67,716.89 174,700.00 150,000.00 177,455.28 494,006.36 109,575.00 180,000.00 500,022.75 173,459.82 81,635.00 100,000.00 239,397.25 46,306.00 100,000.00 25,022.00 388,439.13 6,000,000.00 1,350,000.00 940,186.00 360,436.77 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 115,210.40 22,072,609.47

Current Year Budget $ 22,324,580.92 246,701.38 388,961.46 $ 21,688,918.08

Prior Year Budget (Enc Roll) 3,618,746.31 1,148,662.75 2,086,392.17 383,691.39

Total 25,943,327.23 1,395,364.13 2,475,353.63 22,072,609.47

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating Revenues: Charges for Services Penalties Connection/Disconnection Charges Miscellaneous Returned Check Charges Rental Income Meter Repairs Merchandising Jobbing

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

32,610,000 200,000 17,000 15,000 26,000 85,000 — —

12,988,972 197,480 7,954 7,818 10,560 46,613 — 382

(19,621,028) (2,520) (9,046) (7,182) (15,440) (38,387) — 382

39.83% 98.74% 46.79% 52.12% 40.62% 54.84% 0.00% 0.00%

6.50% 65.41% 13.46% 18.79% 7.29% 21.51% -33.33% -33.33%

Total Operating Revenues

32,953,000

13,259,779

(19,693,221)

40.24%

6.91%

Operating expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Projects Capital Operating Debt Service Other Expenses Total Operating Expenses

10,123,922 364,000 14,168,493 3,626,950 8,050,000 1,037,800 2,540,938 50,000 39,962,103

10,123,922 364,000 13,985,493 3,809,950 20,781,289 1,037,800 2,540,938 50,000 52,693,392

2,987,503 102,350 4,378,925 2,788,230 363,116 377,239 2,052,184 — 13,049,547

7,136,419 261,650 9,606,568 1,021,720 20,418,173 660,561 488,754 50,000 39,643,845

29.51% 28.12% 31.31% 73.18% 1.75% 36.35% 80.76% 0.00% 24.77%

-3.82% -5.21% -2.02% 39.85% -31.58% 3.02% 47.43% -33.33% -8.56%

Nonoperating Revenues (Expenses): Investment Income Interfund Charges for Support Services Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

657,138 3,360,000 16,700 4,033,838

769,298 1,121,590 31,738 1,922,626

112,160 (2,238,410) 15,038 (2,111,212)

117.07% 33.38% 190.05% 47.66%

83.74% 0.05% 156.72% 14.33%

Income (Loss) Before Transfers

(2,975,265)

(15,706,554)

2,132,858

17,839,412

-13.58%

-46.91%

(2,990,770) — —

(1,210,187) — —

(1,780,583) — —

40.46% 0.00% 0.00%

7.13% -33.33% -33.33%

(2,990,770)

(1,210,187)

(1,780,583)

40.46%

7.13%

(5,966,035)

(18,697,324)

922,671

19,619,995

Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Beginning Available Resources Year-End Investment Market Value Adjustment Ending Available Resources

51,476,339 — 52,399,010

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

2,000,000 6,100,000 700,000 5,600,000 14,400,000

Total Non-Restricted Resources Available

37,999,010

Water - Open Capital Projects As of October 31, 2023 PROJECT 400708 400904 401003 401301 401402 401505 401506 401601 401602 401605 401608 401703 401704 401802 401804 401808 401818 401821 401822 402002 402004 402007 402008 402009 402010 402011 402012 402101 402102 402103 402104 402105 402106 402107 402108 402201 402203 402207 402301 402302 402303 402401 402402 402403 9749 9952

PROJECT TITLE TREATMENT Plt DISCHARGE EAST INDEPENDENCE INDUST PARK FUTURE Prod WELLS 23RD ST MAIN REPLACEMENT LAGOON CLEANOUT Dist Sys IMPROVE TRUMAN ROAD BOOSTER STATION FILTER BACKWASH OUTFALL Plt DISCHARGE OUTFALL COURTNEY BEND BASIN CATWALK LIME SILO Maint BUILDING AT CBP VAN HORN RESERVOIR IMPROVE 6" Main Replacement James Downey Rd Filter Valve House Roof Improvement VFD Drive Replacements HSP 2 & 4 30" Steel Transmission Main Assess Main Replacement-32nd/Hunter/Bird Main Replacement-24Hwy/Northern/RR 39th Street Reservoir Main Replace Walnut/Leslie/LeesSumm Courtney Bend Emergency Generator Wellfield Overhead Electrical Imp Main Replace Sheley/Claremont/Norw Main Replace Gudgell/Dodgion/KingsH Main Replace Salisbury/Peck/Geospac College Avenue Improvements Main Replacement Ralston 31st/29th Main Replacement 3rd St & Jennings Main Replacement Truman Road Lime Slaker No 5 Main Replacement Sheley Main Replacement Sheley & Northern Facility Improvements/Const/Maint Basin Drive Improvements Roof Improvements Lime Slaker No 1 CB Electrical Switchgear Improvemen IT Infrastructure Upgrade HSPS HVAC Improvements Lime Silo Recoating Fiber Optic Upgrades Lime Slaker No. 6 Sludge House Piping Improvements MAIN REPLACEMENT PROGRAM SECURITY UPGRADES

ORIGINAL BUDGET NET BUDGET AMENDMENTSREVISED BUDGET 1,000,000.00 273,113.14 1,273,113.14 674,000.00 674,000.00 500,000.00 1,462,326.00 1,962,326.00 311,672.57 311,672.57 500,000.00 (24,500.00) 475,500.00 244,781.00 244,781.00 106,569.52 106,569.52 190,325.00 190,325.00 459,824.48 459,824.48 10,020.00 10,020.00 3,919,760.18 3,919,760.18 200,000.00 200,000.00 (49,699.58) (49,699.58) 250,087.60 250,087.60 97,292.00 97,292.00 230,967.00 230,967.00 156,300.00 156,300.00 91,000.00 91,000.00 240,166.00 240,166.00 (16,042.60) (16,042.60) 81,218.73 81,218.73 1,150,000.00 1,150,000.00 1,000,000.00 1,000,000.00 188,790.00 188,790.00 103,132.50 103,132.50 120,100.00 120,100.00 250,000.00 250,000.00 361,105.00 361,105.00 436,013.00 436,013.00 86,890.00 86,890.00 350,000.00 350,000.00 89,229.50 89,229.50 983,910.00 983,910.00 1,714,358.50 1,714,358.50 340,523.00 340,523.00 (19,500.00) (19,500.00) 350,000.00 350,000.00 200,000.00 200,000.00 9,034.80 9,034.80 250,000.00 250,000.00 400,000.00 400,000.00 500,000.00 500,000.00 350,000.00 350,000.00 200,000.00 200,000.00 5,000,000.00 3,176,870.47 8,176,870.47 454,706.39 454,706.39 8,050,000.00 20,904,344.20 28,954,344.20

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 68,518.14 1,176,492.84 2,811.00 3,551,638.53 13,455.30 240,949.98 44,728.00 378,088.80 79,663.39 63,224.50 376,911.20 106,520.00 333,308.00 786,241.60 71,103.04 7,293,654.32

ACTUALS 2,595.00 55,415.16 4,953.00 88,246.52 445,108.11 1,134.00 644,967.00 97.69 1,242,516.48

AVAILABLE BUDGET 1,202,000.00 674,000.00 730,418.00 308,861.57 475,500.00 244,781.00 106,569.52 190,325.00 459,824.48 10,020.00 368,121.65 200,000.00 (49,699.58) 250,087.60 97,292.00 230,967.00 156,300.00 91,000.00 240,166.00 (34,450.90) 81,218.73 1,150,000.00 1,000,000.00 188,790.00 103,132.50 120,100.00 250,000.00 31,908.50 436,013.00 42,162.00 (28,088.80) 89,229.50 459,138.50 1,650,000.00 340,523.00 (19,500.00) (26,911.20) 200,000.00 9,034.80 143,480.00 400,000.00 500,000.00 16,692.00 200,000.00 6,745,661.87 383,505.66 20,418,173.40

Current Year Budget $ 20,781,289.40 363,116.00 $ 20,418,173.40

Prior Year Budget (Enc Roll) 8,173,054.80 1,242,516.48 6,930,538.32 -

Total 28,954,344.20 1,242,516.48 7,293,654.32 20,418,173.40

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Penalties

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

35,546,430 200,000

12,293,313 —

(23,253,117) (200,000)

34.58% 0.00%

1.25% -33.33%

35,746,430

12,293,313

(23,453,117)

34.39%

1.06%

6,988,726 348,000 15,920,944 1,478,000 6,330,000 409,600 6,242,978 —

6,988,726 348,000 15,920,944 1,485,540 17,274,356 402,060 6,242,978 —

2,045,755 111,698 4,157,288 514,114 522,371 283,855 4,281,014 —

4,942,971 236,302 11,763,656 971,426 16,751,985 118,205 1,961,964 —

29.27% 32.10% 26.11% 34.61% 3.02% 70.60% 68.57% 0.00%

-4.06% -1.23% -7.22% 1.28% -30.31% 37.27% 35.24% -33.33%

Total Operating Expenses

37,718,248

48,662,604

11,916,095

36,746,509

24.49%

-8.84%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

326,000 7,900 333,900

507,521 7,275 514,796

181,521 (625) 180,896

155.68% 92.09% 154.18%

122.35% 58.76% 120.85%

Income (Loss) Before Transfers

(1,637,918)

(12,582,274)

892,014

13,474,288

-7.09%

-40.42%

(3,596,612) 10,000 —

(3,596,612) 10,000 (2,130,000)

(1,210,461) 10,000 (293)

(2,386,151) — (2,129,707)

33.66% 100.00% 0.01%

0.33% 66.67% -33.32%

(3,586,612)

(5,716,612)

(1,200,754)

(4,515,858)

21.00%

-12.33%

(5,224,530)

(18,298,886)

(308,740)

17,990,146

Beginning Available Resources Year-End Investment Market Value Adjustment Ending Available Resources

33,563,526 — 33,254,786

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

1,200,000 4,000,000 700,000 6,800,000 12,700,000

Total operating revenues Operating expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Projects Capital Operating Debt Service Other Expenses

Total Non-Restricted Resources Available

20,554,786

Sanitary Sewer - Open Capital Projects As of October 31, 2023 PROJECT 301201 301202 301603 301701 301706 301804 302002 302004 302005 302006 302007 302008 302101 302102 302103 302104 302105 302201 302202 302203 302204 302205 302206 302301 302401 302402 302403 9757

PROJECT TITLE BURR OAK EAST CRACKERNECK-VAN HOOK SEWER RCTP FACILITIES ROOF, CEILING SCADA UPGRADE TREATMENT FACILITY IMPROVEMENT ROCK CREEK EFFLUENT STRUCTURE Arlington Improvements Neighborhood Projects 2019-20 Biosolids Handling Raw Pumps & Screening Electrical Substation Rehab RCTP Fence Sanitation Sewer Evaluation Survey Raymond Harkless Mills San Imp Pump Station Imp & Maintenance Polymer System Relocation Piping Rehabilitation Upper Adair Interceptor Crackerneck Creek Slope Rehab Sanitary Sewer Main Reloc from Stre RCTP - Septic Pumper Clarifier Rehabilitation Railing Safety RCPS & SCPS Sludge Thickening Process Improve Cost of Service Study Grit Removal Improvements-RCPS Pressure Cleaning Truck TRENCHLESS TECHNOLOGY

ORIGINAL BUDGET NET BUDGET AMENDMENTS 1,035,327.15 529,163.59 170,925.00 84,886.62 309,368.20 321,449.93 100,000.00 150,000.00 1,890,934.34 991,019.78 579,279.41 158,690.00 36,015.56 106,982.83 200,000.00 150,000.00 568,240.98 100,000.00 585,933.69 800,000.00 2,270,141.29 300,000.00 400,000.00 300,000.00 1,800,000.00 1,235,952.56 14,083.09 200,000.00 400,000.00 100,000.00 750,000.00 250,000.00 500,000.00 620,433.66 4,200,000.00 13,808,827.68

REVISED BUDGET 1,035,327.15 529,163.59 170,925.00 84,886.62 309,368.20 321,449.93 100,000.00 2,040,934.34 991,019.78 579,279.41 158,690.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 585,933.69 800,000.00 2,270,141.29 700,000.00 300,000.00 3,035,952.56 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 1,120,433.66 18,008,827.68

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 4,682.20 18,207.62 29,351.00 14,332.50 235,721.00 259,863.27 36,695.45 196,773.45 795,626.49

ACTUALS 7,378.84 152,745.79 97,226.78 40,884.30 162,980.05 461,215.76

AVAILABLE BUDGET 1,035,327.15 529,163.59 170,925.00 77,507.78 151,940.21 321,449.93 100,000.00 2,022,726.72 991,019.78 579,279.41 129,339.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 571,601.19 467,052.22 1,969,393.72 700,000.00 300,000.00 2,999,257.11 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 760,680.16 16,751,985.43

Current Year Budget 17,274,356.23 149,468.00 372,902.80 16,751,985.43

Prior Year Budget (Enc Roll) 734,471.45 311,747.76 422,723.69 -

Total 18,008,827.68 461,215.76 795,626.49 16,751,985.43

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Events Center Debt Service For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Operating revenues: Charges for Services Miscellaneous

Amended

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

— —

0.00% 0.00%

-33.33% -33.33%

—

0.00%

-33.33%

— — — 3,062,526 5,789,100 —

— — — 9,263,688 5,789,100 —

— 1 — 1,239,624 795,531 —

— (1) — 8,024,064 4,993,569 —

0.00% 0.00% 0.00% 13.38% 13.74% 0.00%

-33.33% -33.33% -33.33% -19.95% -19.59% -33.33%

Total Operating Expenses

8,851,626

15,052,788

2,035,156

13,017,632

13.52%

-19.81%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Sales Tax Total Nonoperating Revenue (Expenses)

50,000 — 2,400,000 2,450,000

155,030 3,077 15,573 173,680

105,030 3,077 (2,384,427) (2,276,320)

310.06% 0.00% 0.65% 7.09%

276.73% -33.33% -32.68% -26.24%

Income (Loss) Before Transfers

(6,401,626)

(12,602,788)

(1,861,476)

10,741,312

14.77%

-18.56%

— — —

— 1,638,378 —

— (1,638,378) —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

1,638,378

(1,638,378)

0.00%

-33.33%

(6,401,626)

(12,602,788)

(223,098)

12,379,690

Total operating revenues Operating Expenses:

Personnel Services Other Services Supplies Capital Outlay Debt Service Other Expenses

Beginning Available Resources Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources

(1,158,008) — — (1,381,106)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Central Garage For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

2,804,471 128,700

1,002,027 —

(1,802,444) (128,700)

35.73% 0.00%

2.40% -33.33%

2,933,171

1,002,027

(1,931,144)

34.16%

0.83%

857,546 52,000 816,223 1,240,300 2,000 —

243,454 10,867 281,874 1,049,565 — —

614,092 41,133 534,349 190,735 2,000 —

28.39% 20.90% 34.53% 84.62% 0.00% 0.00%

-4.94% -12.43% 1.20% 51.29% -33.33% -33.33%

Total Operating Expenses

2,968,069

1,585,760

1,382,309

53.43%

20.10%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

7,500 281,000 288,500

12,149 9,990 22,139

4,649 (271,010) (266,361)

161.99% 3.56% 7.67%

128.66% -29.77% -25.66%

Income (Loss) Before Transfers

253,602

(561,594)

(815,196)

-221.45%

-254.78%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

253,602

(561,594)

(815,196)

Total Operating Revenues Operating Expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Outlay Other Expenses

Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Change In Net Position (Budget Basis)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/23

(1,001,260) 45,194 (3,732) 1,799,007 — 277,615

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

694,453 — 972,068

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

20,534,900 —

6,944,909 —

(13,589,991) —

33.82% 0.00%

0.49% -33.33%

20,534,900

6,944,909

(13,589,991)

33.82%

0.49%

740,500 24,460,900 — — —

275,220 7,403,897 — — —

465,280 17,057,003 — — —

37.17% 30.27% 0.00% 0.00% 0.00%

3.84% -3.06% -33.33% -33.33% -33.33%

Total Operating Expenses

25,201,400

7,679,117

17,522,283

30.47%

-2.86%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

120,000 1,236,600 1,356,600

89,600 459,707 549,307

(30,400) (776,893) (807,293)

74.67% 37.18% 40.49%

41.34% 3.85% 7.16%

Income (Loss) Before Transfers

(3,309,900)

(184,901)

3,124,999

5.59%

-27.74%

Transfers In - American Rescue Plan Transfers Out

— —

0.00% 0.00%

-33.33% -33.33%

Total Transfers

—

0.00%

-33.33%

(3,309,900)

(184,901)

3,124,999

Total Operating Revenues Operating Expenses: Personnel Services Other Services Supplies Capital Outlay Other Expenses

Change In Net Position (Budget Basis)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/23

3,747,925 — — 3,563,024

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

90,000 — 3,653,024

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Workers' Compensation For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

4,450,900 —

1,074,000 —

(3,376,900) —

24.13% 0.00%

-9.20% -33.33%

4,450,900

1,074,000

(3,376,900)

24.13%

-9.20%

— 4,748,001 — — —

2,849 1,365,628 — — —

(2,849) 3,382,373 — — —

0.00% 28.76% 0.00% 0.00% 0.00%

-33.33% -4.57% -33.33% -33.33% -33.33%

Total Operating Expenses

4,748,001

1,368,477

3,379,524

28.82%

-4.51%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

10,000 — 10,000

76,414 — 76,414

66,414 — 66,414

764.14% 0.00% 764.14%

730.81% -33.33% 730.81%

Income (Loss) Before Transfers

(287,101)

(218,063)

69,038

75.95%

42.62%

— —

0.00% 0.00%

-33.33% -33.33%

—

0.00%

-33.33%

(287,101)

(218,063)

69,038

Total Operating Revenues Operating Expenses: Personnel Services Other Services Supplies Capital Outlay Other Expenses

Transfers In Transfers Out Total Transfers Change In Net Position (Budget Basis)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/23

(5,756,320) — — — (5,974,383)

Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

96,731 — (5,877,652)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

3,196,000 —

981,433 —

(2,214,567) —

30.71% 0.00%

-2.62% -33.33%

3,196,000

981,433

(2,214,567)

30.71%

-2.62%

— 3,355,559 — — —

2,849 1,950,694 — — —

(2,849) 1,404,865 — — —

0.00% 58.13% 0.00% 0.00% 0.00%

-33.33% 24.80% -33.33% -33.33% -33.33%

Total Operating Expenses

3,355,559

1,953,543

1,402,016

58.22%

24.89%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

23,000 — 23,000

20,071 258 20,329

(2,929) 258 (2,671)

87.27% 0.00% 88.39%

53.94% -33.33% 55.06%

Income (Loss) Before Transfers

(136,559)

(951,781)

(815,222)

696.97%

663.64%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

(136,559)

(951,781)

(815,222)

Total Operating Revenues Operating Expenses: Personnel Services Other Services Supplies Capital Outlay Other Expenses

Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Change In Net Position (Budget Basis)

2,049,143 — — — 1,097,362

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

72,599 — 1,169,961

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Finance & Support Services For the period ended October 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Total Operating Revenues Operating Expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Outlay Other Expenses Total Operating Expenses Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses) Income (Loss) Before Transfers Transfers Out – Utility Payments In Lieu of Taxes Transfers In – CARES Act Transfers Out Total Transfers Change In Net Position (Budget Basis)

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 33.33% of Year

Percent From Budget

11,709,004 —

3,881,827 —

(7,827,177) —

33.15% 0.00%

-0.18% -33.33%

11,709,004

3,881,827

(7,827,177)

33.15%

-0.18%

5,939,496 170,000 4,645,103 44,350 1,257,834 —

1,831,868 62,561 2,284,688 19,048 42,889 —

4,107,628 107,439 2,360,415 25,302 1,214,945 —

30.84% 36.80% 49.18% 42.95% 3.41% 0.00%

-2.49% 3.47% 15.85% 9.62% -29.92% -33.33%

12,056,783

4,241,054

7,815,729

35.18%

1.85%

— — —

— 6,586 6,586

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

(347,779)

(352,641)

(4,862)

101.40%

68.07%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

(347,779)

(352,641)

(4,862)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/23

(2,070,340) 1,520 (1,956) 2,838,368 414,951

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

552,416 195,407 1,162,774

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Debt Service - Neighborhood Improvement Districts For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income (Loss) Other Revenue

Total Revenues

Expenditures: General Government Debt Service Total Expenditures Other Financing Uses: Transfers Out/Capital Outlay Total Other Financing Uses Total expenditures and other financing uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

9,289 2,000 —

— 1,546 —

(9,289) (454) —

0.00% 77.30% 0.00%

-33.33% 43.97% -33.33%

11,289

1,546

(9,743)

13.69%

-19.64%

— 14,705

13 352

(13) 14,353

0.00% 2.39%

-33.33% -30.94%

14,705

365

14,340

2.48%

-30.85%

—

0.00%

-33.33%

—

0.00%

-33.33%

14,705

365

14,340

2.48%

-30.85%

(3,416)

1,181

4,597

Unassigned Fund Balance at Beginning of Year

109,779

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/23

— — — 110,960

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 110,960

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Capital Project Fund For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income Intergovernmental Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — — —

32 1,048 11,484 —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

12,564

0.00%

-33.33%

— —

35,326 — 35,326

0.00% 0.00%

-33.33% -33.33%

—

47,890

0.00%

-33.33%

— — —

— — 80,302

9 — 39,772

(9) — 40,530

0.00% 0.00% 49.53%

-33.33% -33.33% 16.20%

—

80,302

39,781

40,521

49.54%

16.21%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

—

80,302

39,781

40,521

49.54%

16.21%

—

(80,302)

8,109

88,411

Total Revenues Other Financing Sources: Transfers From In Proceeds Bond Issuance Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

(867,534)

Cancellation of Prior Year Encumbrances Change to Prior Year Expenditure Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/23

— — — (859,425)

Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

24,031 900,219 64,825

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

— 305 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

305

0.00%

-33.33%

— — —

3 — —

(3) — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

(3)

0.00%

-33.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

—

(3)

0.00%

-33.33%

—

302

Total Revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

21,617

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/23

— — — 21,919

Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— — 21,919

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings and Other Improvements Capital Project Fund For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Intergovernmental Investment Income Other Revenue

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

Total revenues

—

0.00%

-33.33%

Other Financing Sources: Transfers from In bond issuance Proceeds

—

2,650,000 —

1,172 —

(2,648,828) —

0.04%

-33.29%

—

2,650,000

1,172

(2,648,828)

0.04%

-33.29%

—

2,650,000

1,172

(2,648,828)

0.04%

-33.29%

— — —

— — 2,837,726

— — —

— — 2,837,726

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

2,837,726

—

2,837,726

0.00%

-33.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

—

2,837,726

—

2,837,726

0.00%

-33.33%

—

(187,726)

1,172

188,898

Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

(35,725)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/23

— — — (34,553)

Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— 33,198 (1,355)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Drainage Capital Project Fund For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income Other Revenue

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

—

0.00%

-33.33%

—

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

(16,155)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/23

— — (16,155)

Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— — (16,155)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

— 456 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

456

0.00%

-33.33%

— — —

4 — —

(4) — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

(4)

0.00%

-33.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-33.33%

Total Other Financing Uses

—

0.00%

-33.33%

—

(4)

0.00%

-33.33%

—

452

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

31,485

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/23

— — — 31,937

Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— — 31,937

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Investment Income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

8,295,957 400,000

2,108,187 166,494

(6,187,770) (233,506)

25.41% 41.62%

-7.92% 8.29%

8,695,957

2,274,681

(6,421,276)

26.16%

-7.17%

165,919 122,288 20,000 5,650 9,000 220,965 — —

42,164 — 2,160 5,650 3,110 200,000 — —

123,755 122,288 17,840 — 5,890 20,965 — —

25.41% 0.00% 10.80% 100.00% 34.56% 90.51% 0.00% 0.00%

-7.92% -33.33% -22.53% 66.67% 1.23% 57.18% -33.33% -33.33%

543,822

253,084

290,738

46.54%

13.21%

Other Financing Uses: Transfers Out - EATS Transfers Out - Debt Service (City) Transfers Out - Captial Projects Transfers Out - Other Items

1,175,000 4,604,093 3,212,526 —

15,573 — 1,638,378 —

1,159,427 4,604,093 1,574,148 —

1.33% 0.00% 51.00% 0.00%

-32.00% -33.33% 17.67% -33.33%

Total Other Financing Uses

8,991,619

1,653,951

7,337,668

18.39%

-14.94%

(839,484)

367,646

1,207,130

Total Revenues Expenditures: Administrative Fee Insurance Legal Audit Banking Contract Services Capital Outlay Other Total Expenditures

Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

9,822,387

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/23

— — 10,190,033

Other Fund Balance Components: Restricted - current year encumbrances Restricted - prior year encumbrances

5,650 5,795

Total Fund Balance

10,201,478

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TDD For the period ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Sales taxes Investment income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

622,409 5,000

144,647 2,450

(477,762) (2,550)

23.24% 49.00%

-10.09% 15.67%

627,409

147,097

(480,312)

23.45%

-9.88%

12,448 2,500 1,250 5,650 650 — — —

2,893 — 1,250 5,650 142 — — —

9,555 2,500 — — 508 — — —

23.24% 0.00% 100.00% 100.00% 21.85% 0.00% 0.00% 0.00%

-10.09% -33.33% 66.67% 66.67% -11.48% -33.33% -33.33% -33.33%

22,498

9,935

12,563

44.16%

10.83%

Other financing uses: Transfers out - EATS Transfers out - Debt Service (City)

311,204 315,000

72,323 87,000

238,881 228,000

23.24% 27.62%

-10.09% -5.71%

Total other financing uses

626,204

159,323

466,881

25.44%

-7.89%

1,231,115

(22,161)

(1,253,276)

Total revenues Expenditures: Administrative Fee Insurance Legal Audit Banking Contract Services Capital Outlay Other Total expenditures

Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

38,755

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/23

— (181) 16,413

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation Total Fund Balance

5,650 — 8,042 30,105

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other revenue

Total Revenues Other Financing Sources: Transfers In bond issuance Proceeds from Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

1,223,837 172,634 11,457

1,223,837 81,568 127,499

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

1,407,928

1,432,904

0.00%

-33.33%

— —

102,573 — 102,573

0.00% 0.00%

-33.33% -33.33%

—

1,510,501

1,535,477

0.00%

-33.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

57,327

(56,709)

0.00%

-33.33%

6,585,000 4,161,150 —

217,972 2,255,455 —

6,367,028 1,905,695 —

3.31% 54.20% 0.00%

-30.02% 20.87% -33.33%

Total Expenditures

10,746,150

2,530,754

8,216,014

23.55%

-9.78%

— — — —

— — — 15,573

— — — (15,573)

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and other financing uses

—

15,573

(15,573)

0.00%

-33.33%

10,746,150

2,546,327

8,200,441

23.70%

-9.63%

(10,746,150)

(1,035,826)

9,710,324

Unassigned Fund Balance at Beginning of Year

14,371,073

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 13,335,247

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 10,360,270 23,695,517

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers In bond issuance Proceeds from Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

1,399 80 41,801

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

43,280

0.00%

-33.33%

— —

0.00% 0.00%

-33.33% -33.33%

—

43,280

0.00%

-33.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

(1)

0.00%

-33.33%

215,000 314,000 —

105,000 157,806 —

110,000 156,194 —

48.84% 50.26% 0.00%

15.51% 16.93% -33.33%

Total Expenditures

529,000

262,807

266,193

49.68%

16.35%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

—

0.00%

-33.33%

529,000

262,807

266,193

49.68%

16.35%

(529,000)

(219,527)

309,473

Unassigned Fund Balance at Beginning of Year

11,698

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — (207,829)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 500,909 293,080

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Eastland TIF For the Period Ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers from In bond issuance Proceeds Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs Total Expenditures Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

— —

0.00% 0.00%

-33.33% -33.33%

—

0.00%

-33.33%

—

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

0.00%

-33.33%

—

Unassigned Fund Balance at Beginning of Year

31,195

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 31,195

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 31,195

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF For the Period Ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs Total Expenditures Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

0.00%

-33.33%

— — —

— 621 —

— (621) —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

621

(621)

0.00%

-33.33%

— — — — — —

0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33% -33.33% -33.33% -33.33%

—

621

(621)

0.00%

-33.33%

—

(621)

Unassigned Fund Balance at Beginning of Year

621

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 10/31/23

—

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers In bond issuance Proceeds from Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

308,400 48,112 85,698

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

442,210

0.00%

-33.33%

— —

87,000 — 87,000

0.00% 0.00%

-33.33% -33.33%

—

529,210

0.00%

-33.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

1,928

(1,928)

0.00%

-33.33%

3,900,000 3,183,950 —

— 1,591,956 —

3,900,000 1,591,994 —

0.00% 50.00% 0.00%

-33.33% 16.67% -33.33%

Total Expenditures

7,083,950

1,593,884

5,490,066

22.50%

-10.83%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

—

0.00%

-33.33%

7,083,950

1,593,884

5,490,066

22.50%

-10.83%

(7,083,950)

(1,064,674)

6,019,276

Unassigned Fund Balance at Beginning of Year

4,493,608

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 3,428,934

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 6,426,875 9,855,809

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old Landfill TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

9,098 3 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

9,101

0.00%

-33.33%

—

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

0.00%

-33.33%

—

9,101

Unassigned Fund Balance at Beginning of Year

5,329

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 10/31/23

14,430

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 14,430

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Trinity TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

59,741 374 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

60,115

0.00%

-33.33%

— —

11,591 — 11,591

0.00% 0.00%

-33.33% -33.33%

—

71,706

0.00%

-33.33%

—

(3)

0.00%

-33.33%

— — —

50,528 18,972 —

(50,528) (18,972) —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

69,503

(69,503)

0.00%

-33.33%

— — — —

— — — 11,591

— — — (11,591)

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

11,591

(11,591)

0.00%

-33.33%

—

81,094

(81,094)

0.00%

-33.33%

—

(9,388)

Unassigned Fund Balance at Beginning of Year

57,721

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 10/31/23

48,333

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 48,333

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule HCA TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers In bond issuance Proceeds from Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

16,280 14,382 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

30,662

0.00%

-33.33%

— —

3,982 — 3,982

0.00% 0.00%

-33.33% -33.33%

—

34,644

0.00%

-33.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

3,436

(3,436)

0.00%

-33.33%

2,470,000 663,200 —

— 331,600 —

2,470,000 331,600 —

0.00% 50.00% 0.00%

-33.33% 16.67% -33.33%

Total Expenditures

3,133,200

335,036

2,798,164

10.69%

-22.64%

— — — —

— — — 3,982

— — — (3,982)

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

—

3,982

(3,982)

0.00%

-33.33%

3,133,200

339,018

2,794,182

10.82%

-22.51%

(3,133,200)

(304,374)

2,828,826

Unassigned Fund Balance at Beginning of Year

1,142,872

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 838,498

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 3,432,486 4,270,984

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Cinema East TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

32,710 229 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

32,939

0.00%

-33.33%

—

(2)

0.00%

-33.33%

— — —

— 59,000 —

— (59,000) —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

59,002

(59,002)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

59,002

(59,002)

0.00%

-33.33%

—

(26,063)

Unassigned Fund Balance at Beginning of Year

46,374

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 20,311

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 20,311

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 1 TIF For the Period Ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

0.00%

-33.33%

—

Unassigned Fund Balance at Beginning of Year

100

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 10/31/23

100

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 100

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 2 TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

2,776 22 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

2,798

0.00%

-33.33%

—

0.00%

-33.33%

— — —

2,500 — —

(2,500) — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

2,500

(2,500)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

2,500

(2,500)

0.00%

-33.33%

—

298

Unassigned Fund Balance at Beginning of Year

(1,395)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — (1,097)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — (1,097)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 3 TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

3,464 67 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

3,531

0.00%

-33.33%

—

(1)

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

(1)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

(1)

0.00%

-33.33%

—

3,530

Unassigned Fund Balance at Beginning of Year

9,490

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 13,020

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 13,020

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

163,413 1,744 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

165,157

0.00%

-33.33%

—

(14)

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

(14)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

(14)

0.00%

-33.33%

—

165,143

Unassigned Fund Balance at Beginning of Year

95,116

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 260,259

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 260,259

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

— 12,135 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

12,135

0.00%

-33.33%

—

50,948

(50,948)

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

50,948

(50,948)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

50,948

(50,948)

0.00%

-33.33%

—

(38,813)

Unassigned Fund Balance at Beginning of Year

973,886

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 935,073

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 935,073

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 1 TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

525,424 3,642 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

529,066

0.00%

-33.33%

—

(30)

0.00%

-33.33%

— — —

55,466 — —

(55,466) — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

55,496

(55,496)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

55,496

(55,496)

0.00%

-33.33%

—

473,570

Unassigned Fund Balance at Beginning of Year

553,034

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 1,026,604

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 1,026,604

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 3 TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

46,319 344 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

46,663

0.00%

-33.33%

—

(3)

0.00%

-33.33%

— — —

4,478 — —

(4,478) — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

4,481

(4,481)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

4,481

(4,481)

0.00%

-33.33%

—

42,182

Unassigned Fund Balance at Beginning of Year

15,938

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 58,120

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 58,120

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 1 TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

27,181 265 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

27,446

0.00%

-33.33%

—

(2)

0.00%

-33.33%

— — —

— 50,500 —

— (50,500) —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

50,502

(50,502)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

50,502

(50,502)

0.00%

-33.33%

—

(23,056)

Unassigned Fund Balance at Beginning of Year

57,563

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 34,507

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 34,507

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 2 TIF For the Period Ended October 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 33.33% of Year

Percent From Budget

— — —

27,632 169 —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

27,801

0.00%

-33.33%

—

341

(341)

0.00%

-33.33%

— — —

— 45,000 —

— (45,000) —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

45,341

(45,341)

0.00%

-33.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

—

0.00%

-33.33%

—

45,341

(45,341)

0.00%

-33.33%

—

(17,540)

Unassigned Fund Balance at Beginning of Year

34,512

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 16,972

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 16,972

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule TIF Supplemental Appropriation Fund For the Period Ended October 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Property tax RSO - Cargo Largo Hartman Heritage Drumm Farm Mt Washington 23rd & Noland - Project 1 Sales tax RSO - Cargo Largo Hartman Heritage Drumm Farm Eastland North Independence Mt Washington 23rd & Noland - Project 1 Investment Income (Loss) Other Revenue

Percent Actual 33.33% of Year

Percent From Budget

Total Revenues Other Financing Sources: Transfers In Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs Total Expenditures Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

— — — — —

0.00% 0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33% -33.33%

— — — — — — — — —

80,921 60,178 10,998 741,508 8,533 453 1,501 91,066 (116,042)

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33% -33.33% -33.33% -33.33% -33.33% -33.33%

—

879,116

0.00%

-33.33%

— —

0.00% 0.00%

-33.33% -33.33%

—

879,116

0.00%

-33.33%

—

618

(618)

0.00%

-33.33%

— — —

0.00% 0.00% 0.00%

-33.33% -33.33% -33.33%

—

618

(618)

0.00%

-33.33%

— — — — — — — —

— — — — — — — 618

— — — — — — — (618)

0.00% 0.00% 0.00% 0.00%

-33.33% -33.33% -33.33% -33.33%

0.00%

-33.33%

0.00%

-33.33%

—

878,498

Unassigned Fund Balance at Beginning of Year

6,843,411

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/23

— — — 7,721,909

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 7,721,909