2021 Aug Monthly Report by cityofindepmo

MEMO

Date: September 2021

To: Audit Finance Committee

From: Finance

AUGUST CITY‐WIDE TAX REVENUE

Real Estate Tax

 The city collects property tax in the General Fund and the Health, Parks and Recreation Funds. The city receives property taxes in November and therefore the City has no property tax in August.

Sales Tax

 As shown with the red dot on the Sales Tax revenue graph below, August sales tax collections are in line with last years collections.

SALES TAX REVENUE ‐GENERAL FUND 002

Annual Sales Tax Revenue General Fund 002

20,000,000.00

18,000,000.00

‐ 500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00

2018‐19 2019‐20 2020‐21 2021‐22 15,000,000 16,000,000 17,533,711 17,745,438 18,295,167 3,441,598 ‐ 2,000,000.00 4,000,000.00 6,000,000.00

8,000,000.00 10,000,000.00 12,000,000.00 14,000,000.00 16,000,000.00

Use Tax

 The cap for Animal Shelter (Fund 010) is $750,000 per year.

 The cap for Police Use Tax (Fund 018) is $3 million.

 The funds received after the caps have been met are then prorated based on the sales tax rate for each of the funds receiving sales tax. Distribution for the amount is as follows:

Fund

Aug 21 Collections Year to Date Collections

Animal Services Use $ 258,488 $ 475,686

Police Use $ 258,488 $ 475,686

General $ ‐ $ ‐

Street Sales $ ‐ $ ‐

Parks Sales $ ‐ $ ‐

Stormwater Sales $ ‐ $ ‐

Police Sales $ ‐ $ ‐

Fire Sales $ ‐ $ ‐

$ 516,976 $ 951.372

Use Tax Monthly for 2021‐2022

Use Tax Annual Comprison For Years Ending 2020‐2022

217,198 258,488 - - - - - - - -217,198 258,488 - ‐ 100,000 200,000 300,000 400,000 500,000 600,000 JulAugSepOctNovDecJanFebMarAprMayJun

010 Animal

0 100000 200000 300000 400000 500000 600000

018 Police

2020 2021 2022

TRANSIENT GUEST TAX

 The City receives taxes from the gross daily rent due from or paid by transient guests of all hotels and motels, bed and breakfast inns and campgrounds. Each operator will, on or before the twentieth day of the month following the close of each month, make a return of taxes collected for transient occupancy.

 Use of funds are used for Historic site maintenance and Tourism sales and services.

 The August collections are in line with collections for August in 2019 and 2020.

Guest Tax By Month

Fiscal Years 2019, 2020 2021 & YTD 2022

Gurest Tax Annual ReceiptsFiscal Years 2016‐YTD2022

$0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000

2018‐2019 2019‐2020 2020‐2021 1,963,550 1,991,864 1,938,962 1,967,003 1,554,582 1,321,757 398,993 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2016201720182019202020212022

FUND BALANCE

 The City’s policy for minimum fund balances are:

o General Fund – 16% of annual operating revenues.

o Special Revenue Funds designated for capital purposes – 5% of annual operating revenues

o Special Revenue Funds supporting personnel and ongoing operations – 16% of annual operating revenues

 The following page show the fund balance calculation for June 30.

o The General Fund, Health Property tax Fund, and Power and Light fund are below their targets.

o City Policy is that a plan needs to be developed to replenish the fund balance to target within five‐years.

 Some funds show surplus over the target. These surpluses need to be balanced with capital spending plans showing the use of those surpluses.

 The page after includes the adopted six‐year CIP showing capital expenditures for each fund

Fund

CITY OF INDEPENDENCE, MISSOURI Reserve Balance per Policy

For the period ended August 31, 2021

August 31, BalancePolicy Basis of CalculationActual %5% Policy16% PolicyOver (Under)

General6,185,027 16% of operating expenditures78,017,743 8%‐ 12,482,839 (6,297,812) $ Street Sales2,886,163 Between 5% and 16%

of Revenues 9,035,391 32%‐ 1,445,663 1,440,500 Park

Improvemen2,482,402 Between 5% and 16%

of Revenues 5,037,657 49%‐ 806,025 1,676,377

Storm Water8,595,802 Between 5% and 16%

of Revenues 4,637,032 185%‐ 741,925 7,853,877 Public Safety

Sales1,795,863 5% of Annual

Revenues 2,459,201 73%122,960 ‐ 1,672,903 Fire Public

Safety855,613 Between 5% and 16%

of Revenues 2,271,486 38%‐ 363,438 492,175 Animal

Shelter Use534,444 Between 5% and 16%

of Revenues 762,750 70%‐ 122,040 412,404

Police Use3,886,940 Between 5% and 16%

of Revenues 3,039,000 128%‐ 486,240.00 3,400,700 Health

Property Tax144,220 Between 5% and 16%

of Revenues 1,386,432 10%‐ 221,829.12 (77,609) Parks and Rec

Property Tax127,192 Between 5% and 16%

of Revenues 2,146,831 6%‐ 343,493 (216,301)

Tourism1,191,583 Between 5% and 16%

of Revenues 1,683,926 71%‐ 269,428.16 922,155 Power and

Light40,205,093 Risk Based Calculation 67,000,000 ‐ ‐ ‐ (26,794,907)

Water42,983,048 Risk Based Calculation 15,300,000 0%‐ ‐ 27,683,048 Water

Pollution 28,057,064 Risk Based Calculation 16,500,000 ‐ ‐ ‐ 11,557,064

Revenue Risk10,900,000 3,800,000 2,750,000

Capital Reserve12,600,000 4,300,000 6,000,000

Expense Risk12,900,000 400,000 400,000

Working Capital30,600,000 6,800,000 7,400,000

Targeted Reserve Level67,000,000 15,300,000 16,550,000

IPLwaterwpc

Capital Improvement Program 2022‐2027

Total 6‐year CIP

General‐ ‐ ‐ ‐ ‐ ‐ ‐

Street Sales6,499,336 6,473,836 6,415,899 6,176,579 6,395,871 7,250,256 39,211,777 Park

Improvemen‐ ‐ ‐ ‐ ‐ ‐ ‐

Storm Water1,772,500 2,822,500 2,892,500 1,720,000 1,780,000 1,760,000 12,747,500 Public Safety

Sales2,573,508 1,834,663 1,898,917 550,000 ‐ ‐ 6,857,088 Fire Public

Safety‐ ‐ ‐ ‐ ‐ ‐ ‐Animal

Shelter Use‐ ‐ ‐ ‐ ‐ ‐ ‐

Police Use‐ ‐ ‐ ‐ ‐ ‐ ‐Health

Property Tax‐ ‐ ‐ ‐ ‐ ‐ ‐Parks and Rec

Property Tax‐ ‐ ‐ ‐ ‐ ‐ ‐

Tourism275,000 75,000 75,000 75,000 75,000 75,000 650,000 Power and

Light6,003,956 4,560,000 3,540,000 2,000,000 950,000 960,000 18,013,956

Water6,420,000 7,200,000 3,025,000 9,600,000 9,325,000 1,275,000 36,845,000 Water

Pollution 3,937,500 3,878,900 3,978,750 4,008,000 3,977,000 4,000,000 23,780,150

Fund20222023202420252026 2027

27,483,822 26,846,922 21,828,090 24,131,604 22,504,897 15,322,283 138,105,471

ITEMS OF NOTE for AUGUST 2021

GENERAL FUND NOTES

The actual year‐to‐date General Fund revenues and other financing sources, through August 31, compared to the amended budget are 13.8%, and actual expenditures and other financing uses are 17.6%. The attached summary reports reflect the August year‐to‐date actual revenues and expenditures compared to total budget.

There are a couple of revenue streams of note that are a low versus budget.

 Property Taxes are not collected until November.

 Use tax revenue in General Fund is not collected until the ballot restricted revenue is collected in the Animal and Police Use funds.

 Fines and Forfeitures and charges for services are slightly lower than budget. This may still be a result of COVID impact.

There are a several departments where expenditures are trending higher than budget.

 Municipal Court ‐ this is mainly due to software maintenance costs encumbered for the full year.

 Law – due to additional legal services.

 Fire ‐ this is mainly in pay and benefits with overages in over‐time and minimum staffing.

UTILITY FUND NOTES Power and Light

The actual year‐to‐date Power and Light operating revenues, through August 31, 2021, compared to the amended budget are 20.78%. Operating expenditures are 18.6%. This percentage is compared to the cumulative total trend of 16.66% (August is month 2 and 2 divided by 12 = 16.66%). Total Transfers and Special Items are at 20.40% which includes Payments in Lieu of taxes for the month of August. The attached summary reports reflect the August 2021 year‐to‐date actual revenues and expenditures compared to total budget.

Water

The actual year‐to‐date Water operating revenues, through August 31, 2021, compared to the amended budget are 20.41%. Operating expenditures are 12.08%. This percentage is compared to the cumulative total trend of 16.66% (August is month 2 and 2 divided by 12 = 16.66%). Total Transfers are at 18.56% which includes Payments in Lieu of taxes for the month of August. The attached summary reports reflect the August 2021 year‐to‐date actual revenues and expenditures compared to total budget.

Sanitary Sewer

The actual year‐to‐date Sanitary Sewer operating revenues, through August 31, 2021, compared to the amended budget are 17.68%. Operating expenditures are 9.04%. This percentage is compared to the cumulative total trend of 16.66% (August is month 2 and 2 divided by 12 = 16.66%). Total Transfers are at 15.46% which includes Payments in Lieu of taxes for the month of August. The attached summary reports reflect the August 2021 year‐to‐date actual revenues and expenditures compared to total budget.

Monthly Financial and Operating Report August 2021

Table of Contents General Fund 1 Sales Tax Funds Street Improvements Sales Tax Fund 2 Park Improvements Sales Tax Fund 3 Storm Water Sales Tax Fund 4 Police Public Safety Sales Tax Fund 5 Fire Public Safety Sales Tax Fund 6 Use Tax Funds Animal Shelter 7 Police 8 Property Tax Levy Funds Health Property Tax Levy 9 Parks and Recreation Property Tax Levy 10 Special Revenue Funds Tourism Fund 11 Independence Square Benefit District 12 Community Development Block Grant Fund 13 Rental Rehabilitation 14 License Surcharge 15 Grants 16 American Rescue Plan (ARP) 17 Enterprise Funds Power and Light 18 - 19 Water 20 - 21 Water Pollution Control 22 - 23 Events Center Debt Service 24 Internal Service Funds Central Garage 25 Staywell Health Care 26 Worker's Compensation 27 Risk Management 28 Enterprise Resource Planning 29 Debt Service Fund Debt Service - Neighborhood Improvement Districts 30 Capital Improvement Funds Street Improvements Capital Project Fund 31 Revolving Public Improvements Capital Project Fund 32 Building and Other Improvements Capital Project Fund 33 Storm Drainage Capital Project Fund 34 Park Improvements Capital Project Fund 35 Private Purpose Expendable Trust Fund - Vaile Mansion 36 Independence Events Center CID 37 Crackerneck Creek TDD 38 Tax Increment Financing Summary 39 Mid-Town Truman Rd TIF 40 Santa Fe TIF 41 Hartman Heritage TIF 42 Drumm Farm TIF 43 Eastland TIF 44 North Independence TIF 45 Mt Washington TIF 46 Crackerneck Creek TIF 47 Old Landfill TIF 48 Trinity TIF 49 HCA TIF 50 Cinema East TIF 51 23rd & Noland Project 1 TIF 52 23rd & Noland Project 2 TIF 53 23rd & Noland Project 3 TIF 54 23th & Noland Project 4 TIF 55 Independence Square TIF 56 I-70 & Little Blue Parkway Project 1 TIF 57 I-70 & Little Blue Parkway Project 3 TIF 58 Marketplace Project 1 TIF 59 Marketplace Project 2 TIF 60 TIF Application Fees 61

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Real Estate Tax $ 5,732,000 5,732,000 (1,259) (5,733,259) -0.02% -16.69% Sales Tax 18,617,431 18,617,431 3,441,597 (15,175,834) 18.49% 1.82% Use Tax 448,000 448,000 (448,000) 0.00% -16.67% Cigarette Tax 420,000 420,000 68,594 (351,406) 16.33% -0.34% Franchise Tax 8,171,990 8,171,990 1,040,706 (7,131,284) 12.74% -3.93% Licenses and Permits 4,043,350 4,043,350 568,155 (3,475,195) 14.05% -2.62% Intergovernmental 5,330,000 5,330,000 866,879 (4,463,121) 16.26% -0.41% Charges for Current Services 1,915,000 1,915,000 179,926 (1,735,074) 9.40% -7.27% Interfund Charges for Support Services 5,035,500 5,035,500 839,250 (4,196,250) 16.67% 0.00% Fines and Forfeitures 3,710,000 3,710,000 332,648 (3,377,352) 8.97% -7.70% Investment Income (Loss) 194,000 194,000 33,930 (160,070) 17.49% 0.82% Other Revenue 541,894 541,894 89,909 (451,985) 16.59% -0.08% Total Revenues 54,159,165 54,159,165 7,460,335 (46,698,830) 13.77% -2.90% Other Financing Sources: Payments In Lieu of Taxes 20,696,578 20,696,578 3,810,128 (16,886,450) 18.41% 1.74% Operating Transfers In - American Rescue Plan 3,122,000 3,122,000 0.00% -16.67% Total Other Financing Sources 20,696,578 20,696,578 6,932,128 (13,764,450) 33.49% 16.82% Total Revenues and Other Financing Sources 74,855,743 74,855,743 14,392,463 (60,463,280) 19.23% 2.56% Expenditures: City Council 711,350 711,350 93,589 617,761 13.16% -3.51% City Clerk 325,744 325,744 27,534 298,210 8.45% -8.22% City Manager 1,185,232 1,185,232 138,470 1,046,762 11.68% -4.99% Municipal Court 1,264,139 1,264,139 259,848 1,004,291 20.56% 3.89% Law 611,371 771,371 209,142 562,229 27.11% 10.44% Finance 6,264,935 6,264,935 1,120,563 5,144,372 17.89% 1.22% Community Development 4,576,184 4,576,184 746,429 3,829,755 16.31% -0.36% Police 33,155,226 33,155,226 5,422,884 27,732,342 16.36% -0.31% Fire 23,852,022 23,852,022 4,821,904 19,030,118 20.22% 3.55% Health 7,540 (7,540) 0.00% -16.67% Municipal Services (Public Works) 5,995,281 5,829,918 937,127 4,892,791 16.07% -0.60% Parks and Recreation 165,363 3,107 162,256 1.88% -14.79% Contingencies 17,028 17,028 17,028 0.00% -16.67% Debt service 59,231 59,231 59,231 0.00% -16.67% Total Expenditures 78,017,743 78,177,743 13,788,137 64,389,606 17.64% 0.97% Other Financing Uses: Transfers Out 10,000 10,000 10,000 100.00% 83.33% Total Expenditures and Other Financing Uses 78,027,743 78,187,743 13,798,137 64,389,606 17.65% 0.98% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,172,000) (3,332,000) 594,326 3,926,326 Unassigned Fund Balance at Beginning of Year 5,583,774 Cancellation of prior year encumbrances 1,531 Change in other fund balance components during the year 5,396 Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 6,185,027 Restricted 125,251 Committed 16,045 Assigned 1,820,060 Total Fund Balance $ 8,146,383

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Sales Tax Fund For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 8,770,391 8,770,391 1,634,805 (7,135,586) 18.64% 1.97% Use Tax 224,000 224,000 (224,000) 0.00% -16.67% Charges for Services 0.00% -16.67% Intergovernmental Revenue 0.00% -16.67% Investment Income (Loss) 41,000 41,000 16,330 (24,670) 39.83% 23.16% Other Revenue 0.00% -16.67% Total Revenues 9,035,391 9,035,391 1,651,135 (7,384,256) 18.27% 1.60% Other Financing Sources: Transfers in 0.00% -16.67% Total other financing sources 0.00% -16.67% Total revenues and other financing sources 9,035,391 9,035,391 1,651,135 (7,384,256) 18.27% 1.60% Expenditures: General Government 0.00% -16.67% Street Maintenance 1,166,177 1,166,177 470,986 695,191 40.39% 23.72% Capital Outlay 6,486,836 22,952,225 169,777 22,782,448 0.74% -15.93% Debt Service 474,576 474,576 474,576 0.00% -16.67% Total Expenditures 8,127,589 24,592,978 640,763 23,952,215 2.61% -14.06% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 8,127,589 24,592,978 640,763 23,952,215 2.61% -14.06% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 907,802 (15,557,587) 1,010,372 16,567,959 Unassigned Fund Balance at Beginning of Year 1,876,392 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (601) Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 2,886,163 Fund Balance Components: Restricted - Current Year Encumbrances 544,248 Restricted - Prior Year Encumbrances 3,079,435 Restricted - Debt Reserve Project Accounts - Capital Projects 13,840,192 Total Fund Balance $ 20,350,038

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 817,403 (3,567,809) 18.64% 1.97% Use Tax 112,000 112,000 (112,000) 0.00% -16.67% Charges for services 519,752 519,752 147,201 (372,551) 28.32% 11.65% Intergovernmental 0.00% -16.67% Investment Income (Loss) 18,180 18,180 8,406 (9,774) 46.24% 29.57% Other Revenue 2,513 2,513 5,000 2,487 198.97% 182.30% Total Revenues 5,037,657 5,037,657 978,010 (4,059,647) 19.41% 2.74% Other Financing Sources: Transfers In 240,092 240,092 (240,092) 0.00% -16.67% Transfers In - American Rescue Plan 2,134,500 2,134,500 0.00% -16.67% Proceeds from Bond Issuance/Capital Lease 0.00% -16.67% Total Other Financing Sources 240,092 240,092 2,134,500 1,894,408 889.03% 872.36% Total Revenues and Other Financing Sources 5,277,749 5,277,749 3,112,510 (2,165,239) 58.97% 42.30% Expenditures: Culture and Recreation 4,373,935 4,373,935 1,208,100 3,165,835 27.62% 10.95% Capital Outlay 506,000 1,394,608 21,255 1,373,353 1.52% -15.15% Debt Service 207,215 207,215 207,215 0.00% -16.67% Total Expenditures 5,087,150 5,975,758 1,229,355 4,746,403 20.57% 3.90% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 5,087,150 5,975,758 1,229,355 4,746,403 20.57% 3.90% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 190,599 (698,009) 1,883,155 2,581,164 Unassigned Fund Balance at Beginning of Year 599,247 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 2,482,402 Other Fund Balance Components: Restricted - Current Year Encumbrances 559,378 Restricted - Prior Year Encumbrances 83,244 Total Fund Balance $ 3,125,024

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 817,403 (3,567,809) 18.64% 1.97% Use Tax 112,000 112,000 (112,000) -16.67% Investment Income (loss) 132,000 132,000 35,340 (96,660) 26.77% 10.10% Other Revenue 7,820 7,820 7,820 100.00% 83.33% Total revenues 4,637,032 4,637,032 860,563 (3,776,469) 18.56% 1.89% Expenditures: Storm water Administration 272,856 272,856 97,547 175,309 35.75% 19.08% Maintenance 2,381,657 2,381,657 969,403 1,412,254 40.70% 24.03% Permit completion 318,000 318,000 318,000 0.00% -16.67% Capital outlay 1,760,000 4,999,175 671,258 4,327,917 13.43% -3.24% Total Expenditures 4,732,513 7,971,688 1,738,208 6,233,480 21.80% 5.13% Total Ependitures and Other Financing Uses 4,732,513 7,971,688 1,738,208 6,233,480 Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (95,481) (3,334,656) (877,645) 2,457,011 Unassigned Fund Balance at Beginning of Year 9,473,447 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 8,595,802 Other Fund Balance Components: Restricted - Current Year Encumbrances 1,344,085 Restricted - Prior Year Encumbrances 642,020 Restricted - Regional Detention Construction 18,759 Restricted - Regional Detention Maintenance 40,311 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 11,140,977

Water Sales Tax Fund

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police Public Safety Sales Tax Fund

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 2,358,694 2,358,694 434,492 (1,924,202) 18.42% 1.75% Use Tax 56,000 56,000 (56,000) 0.00% -16.67% Investment Income (Loss) 37,000 37,000 7,550 (29,450) 20.41% 3.74% Other Revenue 7,507 7,507 8,003 496 106.61% 89.94% Total Revenues 2,459,201 2,459,201 450,045 (2,009,156) 18.30% 1.63% Expenditures: Public Safety Communications 675,922 675,922 426,767 249,155 63.14% 46.47% Facilities 104,500 104,500 48,158 56,342 46.08% 29.41% Equipment 1,924,697 1,924,697 456,637 1,468,060 23.73% 7.06% Debt Service 0.00% -16.67% Total Expenditures 2,705,119 2,705,119 931,562 1,773,557 34.44% 17.77% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 2,705,119 2,705,119 931,562 1,773,557 34.44% 17.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (245,918) (245,918) (481,517) (235,599) Unassigned Fund Balance at Beginning of Year 2,277,380 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 1,795,863 Other Fund Balance Components: Restricted - Current Year Encumbrances 666,154 Restricted - Prior Year Encumbrances 79,313 Total Fund Balance $ 2,541,330

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire Public Safety Sales Tax Fund For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 2,192,486 2,192,486 408,701 (1,783,785) 18.64% 1.97% Use Tax 56,000 56,000 (56,000) 0.00% -16.67% Investment Income (Loss) 17,000 17,000 6,100 (10,900) 35.88% 19.21% Other Revenue 6,000 6,000 (6,000) 0.00% -16.67% Total Revenues 2,271,486 2,271,486 414,801 (1,856,685) 18.26% 1.59% Expenditures: Public Safety 2,763,693 2,763,693 240,386 2,523,307 8.70% -7.97% Debt Service 73,236 73,236 73,236 0.00% -16.67% Total Expenditures 2,836,929 2,836,929 240,386 2,596,543 8.47% -8.20% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 2,836,929 2,836,929 240,386 2,596,543 8.47% -8.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (565,443) (565,443) 174,415 739,858 Unassigned Fund Balance at Beginning of Year 678,965 Cancellation of Prior Year Encumbrances 2,233 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 855,613 Other Fund Balance Components: Restricted - Current Year Encumbrances 108,963 Restricted - Prior Year Encumbrances 1,429,761 Total Fund Balance $ 2,394,337

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Use Tax $ 762,750 762,750 475,686 (287,064) 62.36% 45.69% Intergovernmental Revenue 0.00% -16.67% Investment Income (Loss) 581 581 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 762,750 762,750 476,267 (286,483) 62.44% 45.77% Expenditures: General Government -16.67% Animal Services 728,545 728,545 94,946 633,599 13.03% -3.64% Capital Outlay 0.00% -16.67% Debt Service 0.00% -16.67% Total Expenditures 728,545 728,545 94,946 633,599 13.03% -3.64% Other Financing Uses: Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 728,545 728,545 94,946 633,599 13.03% -3.64% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 34,205 34,205 381,321 347,116 Unassigned Fund Balance at Beginning of Year 153,123 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/21 534,444 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 1,437 Total Fund Balance $ 535,881

Budgetary

Schedule Animal Shelter Use Tax For the period ended August 31, 2021 7

CITY OF INDEPENDENCE, MISSOURI

Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Use Tax $ 3,032,000 3,032,000 475,686 (2,556,314) 15.69% -0.98% Investment Income (Loss) 7,000 7,000 12,666 5,666 180.94% 164.27% Other Revenue 0.00% -16.67% Total Revenues 3,039,000 3,039,000 488,352 (2,550,648) 16.07% -0.60% Expenditures: Public Safety 2,258,155 2,258,155 147,904 2,110,251 6.55% -10.12% Debt Service 0.00% -16.67% Total Expenditures 2,258,155 2,258,155 147,904 2,110,251 6.55% -10.12% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 2,258,155 2,258,155 147,904 2,110,251 6.55% -10.12% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 780,845 780,845 340,448 (440,397) Unassigned Fund Balance at Beginning of Year 3,546,492 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 3,886,940 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 3,886,940

Budgetary Comparison Schedule Police Use Tax For the period ended August 31, 2021 8

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended August 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 870,000 870,000 (144) (870,144) -0.02% -16.69% Charges for Services 150,000 150,000 16,539 (133,461) 11.03% -5.64% Licenses & Permits 366,432 366,432 (366,432) 0.00% -16.67% Investment Income (Loss) 760 760 0.00% -16.67% Other Revenue 1,028 1,028 0.00% -16.67% Total Revenues 1,386,432 1,386,432 18,183 (1,368,249) 1.31% -15.36% Other Financing Sources: Transfers In - American Rescue Plan 300,000 300,000 0.00% -16.67% Total Other Financing Uses 300,000 300,000 0.00% -16.67% Total Revenues and Other Sources 1,386,432 1,386,432 318,183 (1,068,249) 22.95% 6.28% Expenditures: Animal Services 884,518 884,518 130,529 753,989 14.76% -1.91% Health Services 778,674 778,674 96,275 682,399 12.36% -4.31% Total Expenditures 1,663,192 1,663,192 226,804 1,436,388 13.64% -3.03% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 1,663,192 1,663,192 226,804 1,436,388 13.64% -3.03% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (276,760) (276,760) 91,379 368,139 Unassigned Fund Balance at Beginning of Year 52,841 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/21 144,220 Other Fund Balance Components: Restricted - Current Year Encumbrances 28,556 Restricted - Prior Year Encumbrances 2,947 Total Fund Balance $ 175,723

CITY OF INDEPENDENCE, MISSOURI

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended August 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 1,850,000 1,850,000 (305) (1,850,305) -0.02% -16.69% Intergovernmental 65,985 65,985 8,045 (57,940) 12.19% -4.48% Charges for Services 230,746 230,746 32,120 (198,626) 13.92% -2.75% Investment Income (Loss) 100 100 2,769 2,669 2769.00% 2752.33% Other Revenue 990 990 0.00% -16.67% Total Revenues 2,146,831 2,146,831 43,619 (2,103,212) 2.03% -14.64% Expenditures: Parks and Recreation 2,099,104 2,099,104 324,816 1,774,288 15.47% -1.20% Total Expenditures 2,099,104 2,099,104 324,816 1,774,288 15.47% -1.20% Other Financing Uses – Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 2,099,104 2,099,104 324,816 1,774,288 15.47% -1.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 47,727 47,727 (281,197) (328,924) Unassigned Fund Balance at Beginning of Year 408,389 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/21 127,192 Other Fund Balance Components: Restricted - Current Year Encumbrances 18,531 Restricted - Prior Year Encumbrances 6,156 Total Fund Balance $ 151,879 10

Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended August 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Transient Guest Taxes $ 1,652,283 1,652,283 398,993 (1,253,290) 24.15% 7.48% Charges for Services 376 376 0.00% -16.67% Investment Income (Loss) 26,593 26,593 4,593 (22,000) 17.27% 0.60% Other Revenue 5,050 5,050 1,790 (3,260) 35.45% 18.78% Total Revenues 1,683,926 1,683,926 405,752 (1,278,174) 24.10% 7.43% Other Financing Sources: Transfers In - American Resuce Plan 150,000 150,000 0.00% -16.67% Total Other Financing Uses 150,000 150,000 0.00% -16.67% Total Revenues and Other Sources 1,683,926 1,683,926 555,752 (1,128,174) 33.00% 16.33% Expenditures: Tourism 2,550,789 2,617,529 604,136 2,013,393 23.08% 6.41% Total Expenditures 2,550,789 2,617,529 604,136 2,013,393 23.08% 6.41% Other Financing Uses – Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 2,550,789 2,617,529 604,136 2,013,393 23.08% 6.41% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (866,863) (933,603) (48,384) 885,219 Unassigned Fund Balance at Beginning of Year 863,599 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 815,215 Other Fund Balance Components: Restricted - Current Year Encumbrances 369,490 Restricted - Prior Year Encumbrances 35,258 Restricted - Operating Reserve 376,368 Total Fund Balance $ 1,596,331

Comparison Schedule Independence Square Benefit District For the period ended August 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 0.00% -16.67% Expenditures: Capital Outlay 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses – Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ Unassigned Fund Balance at Beginning of Year 7,663 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/21 7,663 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 7,663 12

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Federal Grant - CDBG $ 1,605,692 1,605,692 87,425 (1,518,267) 5.44% -11.23% Other Revenue -16.67% Total Revenues 1,605,692 1,605,692 87,425 (1,518,267) 5.44% -11.23% Expenditures: CDBG Administration 166,173 166,173 36,871 129,302 22.19% 5.52% CDBG Expenditures 1,455,527 1,455,527 749,289 706,238 51.48% 34.81% Total Expenditures 1,621,700 1,621,700 786,160 835,540 48.48% 31.81% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 1,621,700 1,621,700 786,160 835,540 48.48% 31.81% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (16,008) (16,008) (698,735) (682,727) Unassigned Fund Balance at Beginning of Year (96,680) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/21 (795,415) Other Fund Balance Components: Restricted - Current Year Encumbrances 697,003 Restricted - Prior Year Encumbrances 83,763 Total Fund Balance $ (14,649)

Comparison Schedule Community Development Block Grant Fund For the period ended August 31, 2021 13

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: HOME Program Grant $ 482,477 482,477 26,411 (456,066) 5.47% -11.20% Total Revenues 482,477 482,477 26,411 (456,066) 5.47% -11.20% Expenditures: HOME Administration 63,607 63,607 9,456 54,151 14.87% -1.80% Multi Family Housing 359,759 359,759 359,759 0.00% -16.67% Community Housing Development 102,788 102,788 102,788 0.00% -16.67% Total Expenditures 526,154 526,154 9,456 516,698 1.80% -14.87% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (43,677) (43,677) 16,955 60,632 Unassigned Fund Balance at Beginning of Year (401,485) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/21 (384,530) Other Fund Balance Components: Restricted - Current Year Encumbrances 1 Restricted - Prior Year Encumbrances 387,671 Total Fund Balance $ 3,142

Rehabilitation

the

period ended August 31, 2021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

License Surcharge

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Licenses and Permits $ (56) (56) 0.00% -16.67% Investment Income (Loss) 17,000 17,000 4,362 (12,638) 25.66% 8.99% Other Revenue 0.00% -16.67% Total Revenues 17,000 17,000 4,306 (12,694) 25.33% 8.66% Expenditures: General Government 0.00% -16.67% Total expenditures 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 17,000 17,000 4,306 (12,694) Unassigned Fund Balance at Beginning of Year 1,251,500 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/21 1,255,806 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,255,806

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Intergovernmental $ 1,343,409 3,819,593 66,234 (3,753,359) 1.73% -14.94% Charges for Services 105,103 105,103 18,712 (86,391) 17.80% 1.13% Other Revenue 63,885 51 (63,834) 0.08% -16.59% Total Revenues 1,448,512 3,988,581 84,997 (3,903,584) 2.13% -14.54% Other financing sources: Transfers In 0.00% -16.67% Total other financing sources 0.00% -16.67% Total revenues and other financing sources 1,448,512 3,988,581 84,997 (3,903,584) 2.13% -14.54% Expenditures: Public Safety 422,758 1,530,760 225,625 1,305,135 14.74% -1.93% General Government 138,063 109,219 3,483 105,736 3.19% -13.48% Culture and Recreation 18,750 28,990 (10,240) 154.61% 137.94% Community Development 500,000 1,356,103 2,299,052 (942,949) 169.53% 152.86% Animal Services 7,256 7,256 0.00% -16.67% Health Services 375,721 619,786 44,526 575,260 7.18% -9.49% Total Expenditures 1,436,542 3,641,874 2,601,676 1,040,198 71.44% 54.77% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 1,436,542 3,641,874 2,601,676 1,040,198 71.44% 54.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 11,970 346,707 (2,516,679) (2,863,386) Unassigned Fund Balance at Beginning of Year (338,049) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/21 (2,854,728) Other Fund Balance Components: Restricted - Current Year Encumbrances 2,246,924 Restricted - Prior Year Encumbrances 332,191 Total Fund Balance $ (275,613)

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Intergovernmental $ 8,056,500 8,056,500 0.00% -16.67% Charges for Services 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 8,056,500 8,056,500 0.00% -16.67% Other financing sources: Transfers in 0.00% -16.67% Total other financing sources 0.00% -16.67% Total revenues and other financing sources 8,056,500 8,056,500 0.00% -16.67% Expenditures: CARES Act 206,215 (206,215) 0.00% -16.67% Total Expenditures 206,215 (206,215) 0.00% -16.67% Other Financing Uses: Transfers Out - American Rescue Plan 8,056,500 (8,056,500) 0.00% -16.67% Total Other Financing Uses 8,056,500 (8,056,500) 0.00% -16.67% Total Expenditures and Other Financing Uses 8,262,715 (8,262,715) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (206,215) (206,215) 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, 08/31/21 (206,215) Other Fund Balance Components: Restricted - Current Year Encumbrances 201,795 Restricted - Prior Year Encumbrances Total Fund Balance $ (4,420)

Schedule

Rescue Plan (ARP)

the period ended August 31, 2021 17

Comparison

American

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating Revenues: Charges for Services $ 130,609,070 130,609,070 27,870,611 (102,738,459) 21.34% 4.67% Penalties 1,106,786 1,106,786 216,948 (889,838) 19.60% 2.93% Connection Charges 280,151 280,151 4,800 (275,351) 1.71% -14.96% Miscellaneous 8,779 8,779 0.00% -16.67% Temporary Service 250 250 0.00% -16.67% Rental Income 340,239 340,239 6,821 (333,418) 2.00% -14.67% Transmission Wheeling 5,000,000 5,000,000 427,322 (4,572,678) 8.55% -8.12% Total Operating Revenues 137,336,246 137,336,246 28,535,531 (108,800,715) 20.78% 4.11% Operating Expenses: Personnel Services 29,687,152 29,693,152 5,030,274 24,662,878 16.94% 0.27% Other Services 27,329,604 27,323,604 7,220,259 20,103,345 26.42% 9.75% Supplies 60,402,130 60,402,130 9,759,495 50,642,635 16.16% -0.51% Capital Projects 6,003,956 11,609,690 2,538,729 9,070,961 21.87% 5.20% Capital Operating 1,617,600 1,617,600 (6,733) 1,624,333 -0.42% -17.09% Debt Service 9,992,712 9,992,712 1,665,392 8,327,320 16.67% 0.00% Other Expenses 275,000 275,000 275,000 0.00% -16.67% Total Operating Expenses 135,308,154 140,913,888 26,207,416 114,706,472 18.60% 1.93% Nonoperating Revenues (Expenses): Investment Income 202,902 202,902 24,355 (178,547) 12.00% -4.67% Interfund Charges for Support Services 1,828,147 1,828,147 292,838 (1,535,309) 16.02% -0.65% Miscellaneous Revenue (Expense) 715,639 715,639 61,985 (653,654) 8.66% -8.01% Total Nonoperating Revenue (Expenses) 2,746,688 2,746,688 379,178 (2,367,510) 13.80% -2.87% 4,774,780 (830,954) 2,707,293 3,538,247 -325.81% -342.48% Capital Contributions 0.00% -16.67% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (2,651,725) (10,348,275) 20.40% 3.73% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers and Special Items (13,000,000) (13,000,000) (2,651,725) (10,348,275) 20.40% 3.73% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (8,225,220) (13,830,954) 55,568 13,886,522 Beginning Available Resources 40,149,525 Ending Available Resources 40,205,093 Revenue Risk 10,900,000 Capital Reserve 12,600,000 Expense Risk 12,900,000 Working Capital 30,600,000 Targeted Reserve Level 67,000,000 Total Non-Restricted Resources Available $ (26,794,907) Income (Loss) Before Transfers

Power and Light

For the period ended August 31, 2021

Power and Light - Open Capital Projects

As of August 31, 2021

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET REQUISITIONS ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ 250,000.00 641,486.08 891,486.08 - 224,841.36 - 666,644.72 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - - 68,257.76 200828 FIBER OPTIC PROGRAM 105,956.00 93,394.03 199,350.03 - 46,763.41 12,936.10 139,650.52 201106 69 KV SUBSTATION FACILITIES 300,000.00 138,222.55 438,222.55 - 1,435.00 - 436,787.55 201405 SUBSTATION SECURITY PROJECT - 259,644.39 259,644.39 - 16,802.75 - 242,841.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - - - 22,047.36 201510 Sys OpS / DISPATCH - 44,634.77 44,634.77 - 35,122.10 - 9,512.67 201603 69 KV Trans LINE REBUIL 800,000.00 1,348,663.48 2,148,663.48 - 1,946,975.93 - 201,687.55 201604 Sys OpS / UPS UPGRAD - 45,493.59 45,493.59 - - - 45,493.59 201605 Sys OpS WORK AREA - 619,842.18 619,842.18 - - - 619,842.18 201606 NEW FINANCIAL MANAGEMENT SYS - 200,000.00 200,000.00 - - - 200,000.00 201702 Prod FACILITIES IMPROVE - 586,830.00 586,830.00 500,000.00 - - 86,830.00 201703 BV GROUND WATER - 445,491.07 445,491.07 - 146,745.02 11,161.03 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 4,006,011.31 4,006,011.31 - 3,913,324.70 772.10 91,914.51 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - - 32,500.00 201710 Mo CITY DIVESTITURE - 530,640.70 530,640.70 - 530,640.20 - 0.50 201803 SERVICE CENTER TRUCK HOUSING - - - - 15,600.00 - (15,600.00) 201804 SUBSTATION E SWITCHGEAR REPLACEMENT 950,000.00 2,543,308.28 3,493,308.28 1,650,000.00 506,767.09 63,487.19 1,273,054.00 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - - 41,800.00 202005 Blue Valley - Eckles Rd 161kV Trans - (41,604.90) (41,604.90) - - - (41,604.90) 202101 Substation Fiber Optic Network 750,000.00 125,000.00 875,000.00 - 33,803.23 - 841,196.77 202102 Traffic Controller Upgrades 60,000.00 (4,000.00) 56,000.00 - - - 56,000.00 202103 Traffic Camera System Upgrades 20,000.00 11,837.00 31,837.00 - - - 31,837.00 202107 Motorola APX Radio Purchase Phase 2 70,000.00 1,706.82 71,706.82 - 3,989.93 - 67,716.89 202109 Substation Modeling 100,000.00 150,000.00 250,000.00 - - - 250,000.00 202110 20MVAR Capacitor Bank Sub A - 800,000.00 800,000.00 - 264,691.65 - 535,308.35 202111 Transmission Pole Replacement Prog 300,000.00 100,000.00 400,000.00 - 31,252.30 - 368,747.70 202201 Substation A Transformer T-9 Mtce 180,000.00 - 180,000.00 - - - 180,000.00 202204 Relay Test Set 80,000.00 - 80,000.00 - - - 80,000.00 202205 Desert Storm Switchgear Cabinets 250,000.00 - 250,000.00 - - - 250,000.00 202208 Traffic Signal Detection Systems 50,000.00 - 50,000.00 - - - 50,000.00 202210 IPL Service Center PBX Upgrade to I 70,000.00 - 70,000.00 - - - 70,000.00 202211 H-5 Hot Gas Path Inspection 1,518,000.00 - 1,518,000.00 - - - 1,518,000.00 9669 SERVICE CTR FACILITY IMPROVE. 150,000.00 220,084.17 370,084.17 - 7,174.50 - 362,909.67 $ 6,003,956.00 13,031,290.64 19,035,246.64 2,150,000.00 7,725,929.17 88,356.42 9,070,961.05 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 11,609,689.70 $ 7,425,556.94 19,035,246.64 Less Expenditures - 88,356.42 88,356.42 Less Encumbrances 2,538,728.65 7,337,200.52 9,875,929.17 Total Available 9,070,961.05 $ - 9,070,961.05

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating Revenues: Charges for Services $ 32,720,000 32,720,000 6,661,851 (26,058,149) 20.36% 3.69% Penalties 120,000 120,000 36,596 (83,404) 30.50% 13.83% Connection/Disconnection Charges 12,000 12,000 4,945 (7,055) 41.21% 24.54% Miscellaneous 1,000 1,000 2,315 1,315 231.50% 214.83% Returned Check Charges 23,000 23,000 4,365 (18,635) 18.98% 2.31% Rental Income 85,000 85,000 15,049 (69,951) 17.70% 1.03% Meter Repairs 0.00% -16.67% Merchandising Jobbing 1,478 1,478 0.00% -16.67% Total Operating Revenues 32,961,000 32,961,000 6,726,599 (26,234,401) 20.41% 3.74% Operating expenses: Personnel Services 9,507,888 9,507,888 1,403,348 8,104,540 14.76% -1.91% Other Services 13,356,698 13,356,698 1,935,798 11,420,900 14.49% -2.18% Supplies 2,466,330 2,466,330 1,695,099 771,231 68.73% 52.06% Capital Projects 6,420,000 19,286,025 354,100 18,931,925 1.84% -14.83% Capital Operating 1,072,318 1,072,318 305,231 767,087 28.46% 11.79% Debt Service 2,523,363 2,523,363 143,790 2,379,573 5.70% -10.97% Other Expenses 125,000 125,000 125,000 0.00% -16.67% Total Operating Expenses 35,471,597 48,337,622 5,837,366 42,500,256 12.08% -4.59% Nonoperating Revenues (Expenses): Investment Income 539,138 539,138 129,455 (409,683) 24.01% 7.34% Interfund Charges for Support Services 1,392,092 1,392,092 232,015 (1,160,077) 16.67% 0.00% Miscellaneous Revenue (Expense) 1,000 1,000 12,718 11,718 1271.80% 1255.13% Total Nonoperating Revenue (Expenses) 1,932,230 1,932,230 374,188 (1,558,042) 19.37% 2.70% (578,367) (13,444,392) 1,263,421 14,707,813 -9.40% -26.07% Transfers Out – Utility Payments In Lieu of Taxes (3,200,000) (3,200,000) (593,885) (2,606,115) 18.56% 1.89% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers (3,200,000) (3,200,000) (593,885) (2,606,115) 18.56% 1.89% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,778,367) (16,644,392) 669,536 17,313,928 Beginning Available Resources 42,313,512 Ending Available Resources 42,983,048 Revenue Risk 3,800,000 Capital Reserve 4,300,000 Expense Risk 400,000 Working Capital 6,800,000 Targeted Reserve Level 15,300,000 Total Non-Restricted Resources Available $ 27,683,048 Income (Loss) Before Transfers

Water - Open Capital Projects

As of Augus 31, 2021

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET REQUISITIONS ENCUMBRANCES ACTUALS AVAILABLE BUDGET 400708 TREATMENT Plt DISCHARGE $ - 300,000.00 300,000.00 - - - 300,000.00 400904 EAST INDEPENDENCE INDUST PARK - 674,000.00 674,000.00 - - - 674,000.00 401003 FUTURE Prod WELLS - 965,326.00 965,326.00 - - - 965,326.00 401301 23RD ST MAIN REPLACEMENT 150,000.00 177,230.57 327,230.57 - - - 327,230.57 401402 LAGOON CLEANOUT - 302,560.00 302,560.00 - 327,060.00 - (24,500.00) 401505 Dist Sys IMPROVE - 258,054.00 258,054.00 - 13,273.00 - 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 106,569.52 106,569.52 - 34,658.85 - 71,910.67 401601 FILTER BACKWASH OUTFALL - 190,325.00 190,325.00 - - - 190,325.00 401602 Plt DISCHARGE OUTFALL - 459,824.48 459,824.48 - - - 459,824.48 401605 COURTNEY BEND BASIN CATWALK - 10,020.00 10,020.00 - - - 10,020.00 401608 LIME SILO 1,300,000.00 291,070.12 1,591,070.12 - 355,970.09 108,177.63 1,126,922.40 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - 500,204.23 500,204.23 - 421,798.89 71,589.34 6,816.00 401706 Main Replacement Ellison Way - 483,814.35 483,814.35 - - - 483,814.35 401802 6" Main Replacement James Downey Rd - 250,087.60 250,087.60 - - - 250,087.60 401804 Filter Valve House Roof Improvement 75,000.00 22,292.00 97,292.00 - - - 97,292.00 401808 VFD Drive Replacements HSP 2 & 4 - 227,728.00 227,728.00 - 12,060.00 (15,299.00) 230,967.00 401818 30" Steel Transmission Main Assess - 156,300.00 156,300.00 - - - 156,300.00 401821 Main Replacement-32nd/Hunter/Bird - 91,000.00 91,000.00 - - - 91,000.00 401822 Main Replacement-24Hwy/Northern/RR - 240,166.00 240,166.00 - - - 240,166.00 402002 39th Street Reservoir - 1,200,000.00 1,200,000.00 - 29,800.00 - 1,170,200.00 402004 Main Replace Walnut/Leslie/LeesSumm - 143,152.66 143,152.66 - 12,022.53 49,911.40 81,218.73 402007 Courtney Bend Emergency Generator 1,000,000.00 150,000.00 1,150,000.00 - - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp 800,000.00 200,000.00 1,000,000.00 - - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 191,032.00 191,032.00 - 2,242.00 - 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 1,008,365.00 1,008,365.00 - - - 1,008,365.00 402011 Main Replace Salisbury/Peck/Geospac - 551,900.00 551,900.00 - - - 551,900.00 402012 College Avenue Improvements - 250,000.00 250,000.00 - - - 250,000.00 402101 Main Replacement Ralston 31st/29th - 350,000.00 350,000.00 - - - 350,000.00 402102 Main Replacement 3rd St & Jennings - 460,000.00 460,000.00 - - - 460,000.00 402103 Main Replacement Truman Road 50,000.00 490,502.00 540,502.00 - 6,332.00 - 534,170.00 402104 Lime Slaker No 5 - 350,000.00 350,000.00 - - - 350,000.00 402105 Main Replacement Sheley - 100,000.00 100,000.00 - - - 100,000.00 402106 Main Replacement Sheley & Northern - 1,035,000.00 1,035,000.00 - - - 1,035,000.00 402107 Facility Improvements/Const/Maint - 250,000.00 250,000.00 - - - 250,000.00 402108 Basin Drive Improvements 250,000.00 250,000.00 500,000.00 - - - 500,000.00 402201 Roof Improvements 250,000.00 - 250,000.00 - - - 250,000.00 402203 Lime Slaker No 1 350,000.00 - 350,000.00 - - - 350,000.00 402207 CB Electrical Switchgear Improvemen 200,000.00 - 200,000.00 - - - 200,000.00 9749 MAIN REPLACEMENT PROGRAM 1,745,000.00 793,907.19 2,538,907.19 - - - 2,538,907.19 9952 SECURITY UPGRADES 250,000.00 267,590.82 517,590.82 - - - 517,590.82 $ 6,420,000.00 13,948,021.54 20,368,021.54 - 1,215,217.36 214,379.37 18,938,424.81 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 19,286,024.81 $ 1,081,996.73 20,368,021.54 Less Expenditures - 214,379.37 214,379.37 Less Encumbrances 354,100.00 861,117.36 1,215,217.36 Total Available 18,931,924.81 $ 6,500.00 18,938,424.81

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 35,151,285 35,151,285 6,192,754 (28,958,531) 17.62% 0.95% Penalties 200,000 200,000 57,795 (142,205) 28.90% 12.23% Total operating revenues 35,351,285 35,351,285 6,250,549 (29,100,736) 17.68% 1.01% Operating expenses: Personnel Services 6,672,780 6,672,780 1,012,044 5,660,736 15.17% -1.50% Other Services 13,843,955 13,718,955 1,213,896 12,505,059 8.85% -7.82% Supplies 1,222,200 1,349,808 298,240 1,051,568 22.09% 5.42% Capital Projects 3,925,000 15,487,758 640,474 14,847,284 4.14% -12.53% Capital Operating 424,500 421,892 135,472 286,420 32.11% 15.44% Debt Service 6,288,332 6,288,332 673,359 5,614,973 10.71% -5.96% Other Expenses 0.00% -16.67% Total Operating Expenses 32,376,767 43,939,525 3,973,485 39,966,040 9.04% -7.63% Nonoperating Revenues (Expenses): Investment Income 104,000 104,000 70,546 (33,454) 67.83% 51.16% Miscellaneous Revenue (Expense) 7,820 7,820 7,820 100.00% 83.33% Total Nonoperating Revenue (Expenses) 111,820 111,820 78,366 (33,454) 70.08% 53.41% 3,086,338 (8,476,420) 2,355,430 10,831,850 -27.79% -44.46% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (564,518) (3,032,094) 15.70% -0.97% Transfers In 10,000 10,000 10,000 100.00% 83.33% Transfers Out 0.00% -16.67% Total Transfers (3,586,612) (3,586,612) (554,518) (3,032,094) 15.46% -1.21% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (500,274) (12,063,032) 1,800,912 13,863,944 Beginning Available Resources 26,256,152 Ending Available Resources 28,057,064 Revenue Risk 2,750,000 Capital Reserve 6,000,000 Expense Risk 400,000 Working Capital 7,400,000 Targeted Reserve Level 16,550,000 Total Non-Restricted Resources Available $ 11,507,064 Income (Loss) Before Transfers

As of August 31, 2021

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET REQUISITIONS ENCUMBRANCES ACTUALS AVAILABLE BUDGET 300801 NEIGHBORHOOD PROJECTS $ - 574,405.94 574,405.94 - 452,267.71 86,755.18 35,383.05 301108 HOLDING BASINS AND PMP STATION - 694,045.55 694,045.55 - - - 694,045.55 301201 BURR OAK EAST - 1,035,327.15 1,035,327.15 - - - 1,035,327.15 301202 CRACKERNECK-VAN HOOK SEWER - 529,163.59 529,163.59 - - - 529,163.59 301505 SEWAGE SLUDGE INCINERATOR IMP - 605,823.97 605,823.97 - - - 605,823.97 301603 RCTP FACILITIES ROOF, CEILING - 170,925.00 170,925.00 - - - 170,925.00 301604 PRIMARY SLUDGE GRINDERS & - 6,989.69 6,989.69 - - - 6,989.69 301701 SCADA UPGRADE - 1,006,730.00 1,006,730.00 - 73,487.00 6,343.15 926,899.85 301703 ARROWHEAD CENTER - 551,675.62 551,675.62 - 223,978.25 197,135.45 130,561.92 301705 16TH/SCOTT - 357,780.55 357,780.55 - 5,390.10 - 352,390.45 301706 TREATMENT FACILITY IMPROVEMENT - 593,007.00 593,007.00 200,000.00 46,000.00 - 347,007.00 301707 NEIGHBORHOOD IMPROVE 17-18 - 82,650.24 82,650.24 - 7,606.50 - 75,043.74 301804 ROCK CREEK EFFLUENT STRUCTURE - 361,673.21 361,673.21 - 32,146.52 4,506.19 325,020.50 301806 Neighborhood Improvements 2018-19 - 442,262.68 442,262.68 - 4,381.81 - 437,880.87 302001 Fairmount Highlands - 170,000.00 170,000.00 - - - 170,000.00 302002 Arlington Improvements - 100,000.00 100,000.00 - - - 100,000.00 302003 Bison Park - 424,907.85 424,907.85 - 2,736.00 - 422,171.85 302004 Neighborhood Projects 2019-20 - 580,000.00 580,000.00 - - - 580,000.00 302005 Biosolids Handling - 2,919,676.59 2,919,676.59 - 1,840,382.59 187,537.00 891,757.00 302006 Raw Pumps & Screening - 900,000.00 900,000.00 - - - 900,000.00 302007 Electrical Substation Rehab - 158,690.00 158,690.00 - - - 158,690.00 302008 RCTP Fence - 450,000.00 450,000.00 377,798.00 - - 72,202.00 302009 Truman & Harris - 50,000.00 50,000.00 - - - 50,000.00 302101 Sanitation Sewer Evaluation Survey - 199,303.60 199,303.60 - 70,230.50 4,628.25 124,444.85 302102 Raymond Harkless Mills San Imp - 200,000.00 200,000.00 - - - 200,000.00 302103 Pump Station Imp & Maintenance 100,000.00 200,000.00 300,000.00 - 67,148.00 - 232,852.00 302104 Polymer System Relocation - 100,000.00 100,000.00 - - - 100,000.00 302105 Piping Rehabilitation 200,000.00 200,000.00 400,000.00 - 19,947.50 - 380,052.50 302201 Upper Adair Interceptor 800,000.00 - 800,000.00 - - - 800,000.00 302202 Crackerneck Creek Slope Rehab 1,100,000.00 - 1,100,000.00 5,600.00 - - 1,094,400.00 302203 Sanitary Sewer Main Reloc from Stre 300,000.00 - 300,000.00 - - - 300,000.00 302204 RCTP - Septic Pumper 300,000.00 - 300,000.00 - - - 300,000.00 302205 Clarifier Rehabilitation 800,000.00 - 800,000.00 - - - 800,000.00 302206 Railing Safety RCPS & SCPS 325,000.00 - 325,000.00 - - - 325,000.00 9757 TRENCHLESS TECHNOLOGY - 1,555,740.96 1,555,740.96 - 275,409.60 107,080.00 1,173,251.36 $ 3,925,000.00 15,220,779.19 19,145,779.19 583,398.00 3,121,112.08 593,985.22 14,847,283.89 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 15,487,758.04 $ 3,658,021.15 19,145,779.19 Less Expenditures 11,076.15 582,909.07 593,985.22 Less Encumbrances 629,398.00 3,075,112.08 3,704,510.08 Total Available 14,847,283.89 $ - 14,847,283.89

Sanitary Sewer - Open Capital Projects

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Events Center

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 0.00% -16.67% Miscellaneous 0.00% -16.67% Total operating revenues 0.00% -16.67% Operating Expenses: Personnel Services 0.00% -16.67% Other Services 1,000 1,000 167 833 16.70% 0.03% Supplies 0.00% -16.67% Capital Outlay 3,120,150 4,525,245 1,030,423 3,494,822 22.77% 6.10% Debt Service 5,292,906 5,292,906 606,734 4,686,172 11.46% -5.21% Other Expenses 0.00% -16.67% Total Operating Expenses 8,414,056 9,819,151 1,637,324 8,181,827 16.67% 0.00% Nonoperating Revenues (Expenses): Investment Income 71,000 71,000 2,738 (68,262) 3.86% -12.81% Miscellaneous Revenue (Expense) 0.00% -16.67% Sales Tax 5,173,844 5,173,844 (5,173,844) 0.00% -16.67% Total Nonoperating Revenue (Expenses) 5,244,844 5,244,844 2,738 (5,242,106) 0.05% -16.62% (3,169,212) (4,574,307) (1,634,586) 2,939,721 35.73% 19.06% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In 75,000 75,000 75,000 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 75,000 75,000 75,000 0.00% -16.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,094,212) (4,499,307) (1,634,586) 2,864,721 Unassigned Fund Balance at Beginning of Year (25,273,358) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (1,540,244) Ending Unassigned Fund Balance, 08/31/21 (28,448,188) Restricted: Bond Reserve Project Accounts 6,811,575 Total restricted 6,811,575 Committed: Capital Projects In Process 3,494,822 Total Committed 3,494,822 Assigned: Prior Year Open Encumbrances - Excluding Capital Projects Current Year Open Encumbrances - Excluding Capital Projects Total Assigned Total Fund Balance $ (18,141,791) Income (Loss) Before Transfers

Debt Service

the period ended August 31, 2021 24

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Central Garage

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 2,206,668 2,206,668 403,473 (1,803,195) 18.28% 1.61% Miscellaneous 922 922 0.00% -16.67% Total Operating Revenues 2,206,668 2,206,668 404,395 (1,802,273) 18.33% 1.66% Operating Expenses: Personnel Services 852,345 852,345 125,976 726,369 14.78% -1.89% Other Services 538,628 538,628 436,852 101,776 81.10% 64.43% Supplies 787,055 787,055 743,976 43,079 94.53% 77.86% Capital Outlay 39,000 39,000 26,950 12,050 69.10% 52.43% Other Expenses 0.00% -16.67% Total Operating Expenses 2,217,028 2,217,028 1,333,754 883,274 60.16% 43.49% Nonoperating Revenues (Expenses): Investment Income 8,000 8,000 1,395 (6,605) 17.44% 0.77% Miscellaneous Revenue (Expense) 0.00% -16.67% Total Nonoperating Revenue (Expenses) 8,000 8,000 1,395 (6,605) 17.44% 0.77% (2,360) (2,360) (927,964) (925,604) 39320.51% 39303.84% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ (2,360) (2,360) (927,964) (925,604) Unassigned Fund Balance at Beginning of Year (1,524,063) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (809) Year-end investment market value adjustment Ending Unassigned Fund Balance GAAP Basis, 08/31/21 (2,452,836) Other Net Position Components: Assigned - Current Year Encumbrances 1,000,015 Assigned - Prior Year Encumbrances 97,857 Total Fund Balance $ (1,354,964) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Staywell Health Care

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 15,500,000 15,500,000 3,209,917 (12,290,083) 20.71% 4.04% Miscellaneous 0.00% -16.67% Total Operating Revenues 15,500,000 15,500,000 3,209,917 (12,290,083) 20.71% 4.04% Operating Expenses: Personnel Services 187,200 187,200 1,440 185,760 0.77% -15.90% Other Services 19,166,120 19,166,120 3,910,624 15,255,496 20.40% 3.73% Supplies 0.00% -16.67% Capital Outlay 0.00% -16.67% Other Expenses 0.00% -16.67% Total Operating Expenses 19,353,320 19,353,320 3,912,064 15,441,256 20.21% 3.54% Nonoperating Revenues (Expenses): Investment Income 4,000 4,000 540 (3,460) 13.50% -3.17% Miscellaneous Revenue (Expense) 351,463 351,463 0.00% -16.67% Total Nonoperating Revenue (Expenses) 4,000 4,000 352,003 348,003 8800.08% 8783.41% (3,849,320) (3,849,320) (350,144) 3,499,176 9.10% -7.57% Transfers In - American Rescue Plan 2,350,000 (2,350,000) 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 2,350,000 (2,350,000) 0.00% -16.67% Change In Net Position (Budget Basis) $ (3,849,320) (3,849,320) 1,999,856 5,849,176 Unassigned Fund Balance at Beginning of Year 289,505 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance GAAP Basis, 08/31/21 2,289,361 Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance $ 2,289,361 Income (Loss) Before Transfers

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 4,625,000 4,625,000 770,830 (3,854,170) 16.67% 0.00% Miscellaneous 0.00% -16.67% Total Operating Revenues 4,625,000 4,625,000 770,830 (3,854,170) 16.67% 0.00% Operating Expenses: Personnel Services 13,778 13,778 2,753 11,025 19.98% 3.31% Other Services 4,599,000 4,599,000 1,010,941 3,588,059 21.98% 5.31% Supplies 3,000 3,000 3,000 0.00% -16.67% Capital Outlay 2,000 2,000 2,000 0.00% -16.67% Other Expenses 0.00% -16.67% Total Operating Expenses 4,617,778 4,617,778 1,013,694 3,604,084 21.95% 5.28% Nonoperating Revenues (Expenses): Investment Income 1,049 1,049 0.00% -16.67% Miscellaneous Revenue (Expense) 1,063 1,063 0.00% -16.67% Total Nonoperating Revenue (Expenses) 2,112 2,112 0.00% -16.67% 7,222 7,222 (240,752) (247,974) -3333.59% -3350.26% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ 7,222 7,222 (240,752) (247,974) Unassigned Fund Balance at Beginning of Year (8,493,649) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance GAAP Basis, 08/31/21 (8,734,401) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 167,342 Assigned - Prior Year Encumbrances 10,675 Total Fund Balance $ (8,556,384) Income (Loss) Before Transfers

Budgetary Comparison Schedule Workers' Compensation For the period ended August 31, 2021 27

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Risk Management

For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 2,995,000 2,995,000 495,850 (2,499,150) 16.56% -0.11% Miscellaneous 0.00% -16.67% Total Operating Revenues 2,995,000 2,995,000 495,850 (2,499,150) 16.56% -0.11% Operating Expenses: Personnel Services 13,778 13,778 2,753 11,025 19.98% 3.31% Other Services 2,977,000 2,977,000 599,347 2,377,653 20.13% 3.46% Supplies 3,000 3,000 3,000 0.00% -16.67% Capital Outlay 0.00% -16.67% Other Expenses 0.00% -16.67% Total Operating Expenses 2,993,778 2,993,778 602,100 2,391,678 20.11% 3.44% Nonoperating Revenues (Expenses): Investment Income 4,811 4,811 0.00% -16.67% Miscellaneous Revenue (Expense) 0.00% -16.67% Total Nonoperating Revenue (Expenses) 4,811 4,811 0.00% -16.67% 1,222 1,222 (101,439) (102,661) -8301.06% -8317.73% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ 1,222 1,222 (101,439) (102,661) Unassigned Fund Balance at Beginning of Year 1,345,764 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance GAAP Basis, 08/31/21 1,244,325 Other Net Position Components: Assigned - Current Year Encumbrances 68,473 Assigned - Prior Year Encumbrances 7,382 Total Fund Balance $ 1,320,180 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 2,200,000 2,200,000 366,667 (1,833,333) 16.67% 0.00% Miscellaneous 0.00% -16.67% Total Operating Revenues 2,200,000 2,200,000 366,667 (1,833,333) 16.67% 0.00% Operating Expenses: Personnel Services 655,218 655,218 74,996 580,222 11.45% -5.22% Other Services 1,147,200 1,147,200 55,284 1,091,916 4.82% -11.85% Supplies 0.00% -16.67% Capital Outlay 50,000 50,000 50,000 0.00% -16.67% Other Expenses 0.00% -16.67% Total Operating Expenses 1,852,418 1,852,418 130,280 1,722,138 7.03% -9.64% Nonoperating Revenues (Expenses): Investment Income 0.00% -16.67% Miscellaneous Revenue (Expense) 0.00% -16.67% Total Nonoperating Revenue (Expenses) 0.00% -16.67% 347,582 347,582 236,387 (111,195) 68.01% 51.34% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In – CARES Act 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ 347,582 347,582 236,387 (111,195) Unassigned Fund Balance at Beginning of Year (2,913,275) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance GAAP Basis, 08/31/21 (2,676,888) Other Net Position Components: Assigned - Current Year Encumbrances 46,947 Assigned - Prior Year Encumbrances 115,282 Total Fund Balance $ (2,514,659) Income (Loss) Before Transfers

Budgetary Comparison Schedule Enterprise Resource Planning For the

period ended August 31, 2021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Debt Service - Neighborhood Improvement Districts For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 9,289 9,289 (9,289) 0.00% -16.67% Investment Income (Loss) 200 200 51 (149) 25.50% 8.83% Other Revenue 0.00% -16.67% Total Revenues 9,489 9,489 51 (9,438) 0.54% -16.13% Expenditures: General Government 0.00% -16.67% Debt Service 9,586 9,586 793 8,793 8.27% -8.40% Total Expenditures 9,586 9,586 793 8,793 8.27% -8.40% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 9,586 9,586 793 8,793 8.27% -8.40% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (97) (97) (742) (645) Unassigned Fund Balance at Beginning of Year 106,985 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/21 106,243 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 106,243

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 716 716 0.00% -16.67% Investment Income 2,000 2,000 216 (1,784) 10.80% -5.87% Intergovernmental 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 2,000 2,000 932 (1,068) 46.60% 29.93% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 2,000 2,000 932 (1,068) 46.60% 29.93% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 124,236 124,236 0.00% -16.67% Total Expenditures 124,236 124,236 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses — 124,236 — 124,236 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 2,000 (122,236) 932 123,168 Unassigned Fund Balance at Beginning of Year (137,026) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/21 (136,094) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 147,103 Total Fund Balance $ 11,009 Budgetary Comparison Schedule

Street Improvements Capital Project Fund For the period ended August 31, 2021 31

CITY

INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income (Loss) 76 76 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 76 76 0.00% -16.67% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 76 76 Unassigned Fund Balance at Beginning of Year 21,613 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/21 21,689 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,689

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income 875 875 0.00% -16.67% Other Revenue 100,800 100,800 (100,800) 0.00% -16.67% Total revenues 100,800 100,800 875 (99,925) 0.87% -15.80% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 100,800 100,800 875 (99,925) 0.87% -15.80% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 506,900 783,998 783,998 0.00% -16.67% Total Expenditures 506,900 783,998 783,998 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 506,900 783,998 783,998 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (406,100) (683,198) 875 684,073 Unassigned Fund Balance at Beginning of Year (701,084) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/21 (700,209) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 673,463 Total Fund Balance $ (26,746)

and Other Improvements Capital Project Fund

the period ended August 31, 2021 33

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income 0.00% -16.67% Other Revenue 0.00% -16.67% Total revenues 0.00% -16.67% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 0.00% -16.67% 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, 08/31/21 (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 Storm Drainage Capital Project Fund For the period ended August 31, 2021 34

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income (Loss) 114 114 0.00% -16.67% Other Revenue 0.00% -16.67% Total revenues 114 114 0.00% -16.67% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 114 114 Unassigned Fund Balance at Beginning of Year 31,479 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/21 31,593 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,593

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 10,500 10,500 (10,500) 0.00% -16.67% Investment Income 17 17 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 10,500 10,500 17 (10,483) 0.16% -16.51% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 10,310 10,310 1,662 8,648 16.12% -0.55% Capital Outlay 0.00% -16.67% Total Expenditures 10,310 10,310 1,662 8,648 16.12% -0.55% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 10,310 10,310 1,662 8,648 16.12% -0.55% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ 190 190 (1,645) (1,835) Unassigned Net Position at Beginning of Year 903 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Net Position, 08/31/21 (742) Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $ (742)

Private Purpose Expendable Trust Fund - Vaile Mansion For the period ended August 31, 2021 36

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 8,106,070 8,106,070 775,940 (7,330,130) 9.57% -7.10% Investment Income 75,000 75,000 2,894 (72,106) 3.86% -12.81% Total Revenues 8,181,070 8,181,070 778,834 (7,402,236) 9.52% -7.15% Expenditures: Administrative Fee 162,121 162,121 15,519 146,602 9.57% -7.10% Insurance 2,150 2,150 359 1,791 16.70% 0.03% Legal 55,300 55,300 55,300 0.00% -16.67% Audit 5,500 5,500 5,300 200 96.36% 79.69% Banking 6,500 6,500 1,440 5,060 22.15% 5.48% Contract Services 0.00% -16.67% Capital Outlay 0.00% -16.67% Other 0.00% -16.67% Total Expenditures 231,571 231,571 22,618 208,953 9.77% -6.90% Other Financing Uses: Transfers Out - EATS (1,175,000) (1,175,000) (1,175,000) 0.00% -16.67% Transfers Out - Debt Service (City) (4,205,456) (4,205,456) (4,205,456) 0.00% -16.67% Transfers Out - Captial Projects (3,120,150) (3,120,150) (3,120,150) 0.00% -16.67% Total Other Financing Uses (8,500,606) (8,500,606) (8,500,606) 0.00% -16.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (551,107) (551,107) 756,216 1,307,323 Unassigned Fund Balance at Beginning of Year 9,171,998 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 9,928,214 Other Fund Balance Components: Restricted - current year encumbrances 5,300 Restricted - prior year encumbrances 300,000 Total Fund Balance $ 10,233,514

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales taxes $ 467,996 467,996 42,069 (425,927) 8.99% -7.68% Investment income 300 300 47 (253) 15.67% -1.00% Total revenues 468,296 468,296 42,116 (426,180) 8.99% -7.68% Expenditures: Administrative fee 9,360 9,360 841 8,519 8.99% -7.68% Insurance 2,150 2,150 358 1,792 16.65% -0.02% Legal 0.00% -16.67% Audit 5,500 5,500 5,300 200 96.36% 79.69% Banking 350 350 69 281 19.71% 3.04% Contract services 850 850 850 0.00% -16.67% Capital outlay 0.00% -16.67% Other 0.00% -16.67% Total expenditures 18,210 18,210 6,568 11,642 36.07% 19.40% Other financing uses: Transfers out - EATS (233,998) (233,998) (21,034) (212,964) 8.99% -7.68% Transfers out - Debt Service (City) (215,000) (215,000) (215,000) 0.00% -16.67% Total other financing uses (448,998) (448,998) (21,034) (427,964) 4.68% -11.99% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,088 1,088 14,514 13,426 Unassigned Fund Balance at Beginning of Year 137,827 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (53) Unassigned Ending Fund Balance, 08/31/21 152,288 Other Fund Balance Components: Restricted - Current Year Encumbrances 5,300 Restricted - Prior Year Encumbrances Restricted - City Transportation 6,506 Total Fund Balance $ 164,094

Crackerneck Creek TDD For the period ended August 31, 2021 38

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 15,970,917 15,970,917 1,008,689 (14,962,228) 6.32% -10.35% Investment Income (Loss) 294,000 294,000 80,195 (213,805) 27.28% 10.61% Other revenue 1,310,958 1,310,958 58,509 (1,252,449) 4.46% -12.21% Total Revenues 17,575,875 17,575,875 1,147,393 (16,428,482) 6.53% -10.14% Other Financing Sources: Transfers In 1,327,471 1,327,471 (1,327,471) 0.00% -16.67% Total Other Financing Sources 1,327,471 1,327,471 (1,327,471) 0.00% -16.67% Total Revenues and Other Financing Sources 18,903,346 18,903,346 1,147,393 (17,755,953) 6.07% -10.60% Expenditures: Tax Increment Financing 2,171,231 2,171,231 7,652 2,163,579 0.35% -16.32% Debt Service Principal 9,423,109 9,423,109 60,017 9,363,092 0.64% -16.03% Interest and Fiscal Agent Fees 5,082,094 5,082,094 195,539 4,886,555 3.85% -12.82% Debt Issuance Costs 0.00% -16.67% Total Expenditures 16,676,434 16,676,434 263,208 16,413,226 1.58% -15.09% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 16,676,434 16,676,434 263,208 16,413,226 1.58% -15.09% Excess of Revenues Over (Under) Expenditures and other financing uses $ 2,226,912 2,226,912 884,185 (1,342,727) Unassigned Fund Balance at Beginning of Year 19,620,403 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 20,504,588 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 26,783,533 Total Fund Balance $ 47,303,347

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Mid-Town Truman Rd TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 6 6 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 6 6 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 6 6 Unassigned Fund Balance at Beginning of Year 1,574 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 1,580 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,580

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Santa Fe TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 26,271 26,271 128 (26,143) 0.49% -16.18% Investment Income (Loss) 0.00% -16.67% Other Revenue 102,958 102,958 11,223 (91,735) 10.90% -5.77% Total Revenues 129,229 129,229 11,351 (117,878) 8.78% -7.89% Other Financing Sources: Transfers In 187,942 187,942 (187,942) 0.00% -16.67% Total Other Financing Sources 187,942 187,942 (187,942) 0.00% -16.67% Total Revenues and Other Financing Sources 317,171 317,171 11,351 (305,820) 3.58% -13.09% Expenditures: Tax Increment Financing 7,801 7,801 7,801 0.00% -16.67% Debt Service Principal 205,000 205,000 205,000 0.00% -16.67% Interest and Fiscal Agent Fees 327,938 327,938 327,938 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 540,739 540,739 540,739 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 540,739 540,739 540,739 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (223,568) (223,568) 11,351 234,919 Unassigned Fund Balance at Beginning of Year (1,176,320) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 (1,164,969) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 557,834 Total Fund Balance $ (607,135)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 1,446,920 1,446,920 79,057 (1,367,863) 5.46% -11.21% Investment Income (Loss) 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 1,446,920 1,446,920 79,057 (1,367,863) 5.46% -11.21% Other Financing Sources: Transfers In 118,097 118,097 (118,097) 0.00% -16.67% Total Other Financing Sources 118,097 118,097 (118,097) 0.00% -16.67% Total Revenues and Other Financing Sources 1,565,017 1,565,017 79,057 (1,485,960) 5.05% -11.62% Expenditures: Tax Increment Financing 121,261 121,261 1,250 120,011 1.03% -15.64% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 121,261 121,261 1,250 120,011 1.03% -15.64% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 121,261 121,261 1,250 120,011 1.03% -15.64% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,443,756 1,443,756 77,807 (1,365,949) Unassigned Fund Balance at Beginning of Year (2,999,627) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 (2,921,820) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,921,820)

Heritage TIF

the Period Ended

Hartman

For

August 31, 2021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Drumm Farm TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 568,730 568,730 (568,730) 0.00% -16.67% Investment Income (Loss) 25,000 25,000 5,868 (19,132) 23.47% 6.80% Other Revenue 0.00% -16.67% Total Revenues 593,730 593,730 5,868 (587,862) 0.99% -15.68% Expenditures: Tax Increment Financing 15,338 15,338 1,250 14,088 8.15% -8.52% Debt Service Principal 415,000 415,000 415,000 0.00% -16.67% Interest and Fiscal Agent Fees 12,450 12,450 12,450 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 442,788 442,788 1,250 441,538 0.28% -16.39% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 442,788 442,788 1,250 441,538 0.28% -16.39% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 150,942 150,942 4,618 (146,324) Unassigned Fund Balance at Beginning of Year 1,579,935 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 1,584,553 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 427,288 Total Fund Balance $ 2,011,841

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Eastland TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 5,053,492 5,053,492 435,303 (4,618,189) 8.61% -8.06% Investment Income (Loss) 165,000 165,000 51,098 (113,902) 30.97% 14.30% Other Revenue 0.00% -16.67% Total Revenues 5,218,492 5,218,492 486,401 (4,732,091) 9.32% -7.35% Other Financing Sources: Transfers In 664,783 664,783 (664,783) 0.00% -16.67% Total Other Financing Sources 664,783 664,783 (664,783) 0.00% -16.67% Total Revenues and Other Financing Sources 5,883,275 5,883,275 486,401 (5,396,874) 8.27% -8.40% Expenditures: Tax Increment Financing 457,612 457,612 1,875 455,737 0.41% -16.26% Debt Service Principal 3,980,000 3,980,000 3,980,000 0.00% -16.67% Interest and Fiscal Agent Fees 57,000 57,000 57,000 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 4,494,612 4,494,612 1,875 4,492,737 0.04% -16.63% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 4,494,612 4,494,612 1,875 4,492,737 0.04% -16.63% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,388,663 1,388,663 484,526 (904,137) Unassigned Fund Balance at Beginning of Year 14,975,569 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 15,460,095 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 897,693 Total Fund Balance $ 16,357,788

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 57,965 57,965 5,523 (52,442) 9.53% -7.14% Investment Income (Loss) 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 57,965 57,965 5,523 (52,442) 9.53% -7.14% Expenditures: Tax Increment Financing 1,645 1,645 1,645 0.00% -16.67% Debt Service Principal 10,000 10,000 10,000 0.00% -16.67% Interest and Fiscal Agent Fees 45,530 45,530 7,700 37,830 16.91% 0.24% Debt Issuance Costs 0.00% -16.67% Total Expenditures 57,175 57,175 7,700 49,475 13.47% -3.20% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 57,175 57,175 7,700 49,475 13.47% -3.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 790 790 (2,177) (2,967) Unassigned Fund Balance at Beginning of Year 11,934 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 9,757 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 9,757

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Schedule

Mt Washington TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 2,179 2,179 232 (1,947) 10.65% -6.02% Investment Income (Loss) 1,000 1,000 175 (825) 17.50% 0.83% Other Revenue 0.00% -16.67% Total Revenues 3,179 3,179 407 (2,772) 12.80% -3.87% Other Financing Sources: Transfers In 0.00% -16.67% Capital lease proceeds 0.00% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 3,179 3,179 407 (2,772) 12.80% -3.87% Expenditures: Tax Increment Financing 63 63 63 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 63 63 63 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 63 63 63 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 3,116 3,116 407 (2,709) Unassigned Fund Balance at Beginning of Year 49,447 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 49,854 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 49,854

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Crackerneck Creek TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 1,589,201 1,589,201 150,861 (1,438,340) 9.49% -7.18% Investment Income (Loss) 77,000 77,000 7,132 (69,868) 9.26% -7.41% Other Revenue 1,208,000 1,208,000 47,286 (1,160,714) 3.91% -12.76% Total Revenues 2,874,201 2,874,201 205,279 (2,668,922) 7.14% -9.53% Other Financing Sources: Transfers In 315,000 315,000 (315,000) 0.00% -16.67% Total Other Financing Sources 315,000 315,000 (315,000) 0.00% -16.67% Total Revenues and Other Financing Sources 3,189,201 3,189,201 205,279 (2,983,922) 6.44% -10.23% Expenditures: Tax Increment Financing 48,817 48,817 1,284 47,533 2.63% -14.04% Debt Service Principal 50,000 50,000 50,000 0.00% -16.67% Interest and Fiscal Agent Fees 3,775,226 3,775,226 3,775,226 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 3,874,043 3,874,043 1,284 3,872,759 0.03% -16.64% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 3,874,043 3,874,043 1,284 3,872,759 0.03% -16.64% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (684,842) (684,842) 203,995 888,837 Unassigned Fund Balance at Beginning of Year 4,534,635 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 4,738,630 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 21,545,848 Total Fund Balance $ 26,299,704

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old Landfill TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 496,239 496,239 3,854 (492,385) 0.78% -15.89% Investment Income (Loss) 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 496,239 496,239 3,854 (492,385) 0.78% -15.89% Expenditures: Tax Increment Financing 9,590 9,590 9,590 0.00% -16.67% Debt Service Principal 486,349 486,349 486,349 0.00% -16.67% Interest and Fiscal Agent Fees 7,300 (7,300) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 495,939 495,939 7,300 488,639 1.47% -15.20% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 495,939 495,939 7,300 488,639 1.47% -15.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 300 300 (3,446) (3,746) Unassigned Fund Balance at Beginning of Year 9,853 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 6,407 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 6,407

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Trinity TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 489,107 489,107 26,585 (462,522) 5.44% -11.23% Investment Income (Loss) 2 2 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 489,107 489,107 26,587 (462,520) 5.44% -11.23% Other Financing Sources: Transfers In 32,466 32,466 (32,466) 0.00% -16.67% Total Other Financing Sources 32,466 32,466 (32,466) 0.00% -16.67% Total Revenues and Other Financing Sources 521,573 521,573 26,587 (494,986) 5.10% -11.57% Expenditures: Tax Increment Financing 11,267 11,267 11,267 0.00% -16.67% Debt Service Principal 510,360 510,360 510,360 0.00% -16.67% Interest and Fiscal Agent Fees 52,000 (52,000) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 521,627 521,627 52,000 469,627 9.97% -6.70% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 521,627 521,627 52,000 469,627 9.97% -6.70% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (54) (54) (25,413) (25,359) Unassigned Fund Balance at Beginning of Year 69,361 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 43,948 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 43,948

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 3,589,345 3,589,345 5,452 (3,583,893) 0.15% -16.52% Investment Income (Loss) 17,000 17,000 4,073 (12,927) 23.96% 7.29% Other Revenue 0.00% -16.67% Total Revenues 3,606,345 3,606,345 9,525 (3,596,820) 0.26% -16.41% Other Financing Sources: Transfers In 9,183 9,183 (9,183) 0.00% -16.67% Total Other Financing Sources 9,183 9,183 (9,183) 0.00% -16.67% Total Revenues and Other Financing Sources 3,615,528 3,615,528 9,525 (3,606,003) 0.26% -16.41% Expenditures: Tax Increment Financing 550,170 550,170 1,875 548,295 0.34% -16.33% Debt Service Principal 2,200,000 2,200,000 2,200,000 0.00% -16.67% Interest and Fiscal Agent Fees 863,950 863,950 863,950 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 3,614,120 3,614,120 1,875 3,612,245 0.05% -16.62% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 3,614,120 3,614,120 1,875 3,612,245 0.05% -16.62% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,408 1,408 7,650 6,242 Unassigned Fund Balance at Beginning of Year 1,195,365 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 1,203,015 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,354,870 Total Fund Balance $ 4,557,885

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule HCA TIF For the Period Ended August 31, 2021 50

CITY

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 257,861 257,861 26,515 (231,346) 10.28% -6.39% Investment Income (Loss) 2 2 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 257,861 257,861 26,517 (231,344) 10.28% -6.39% Expenditures: Tax Increment Financing 5,139 5,139 5,139 0.00% -16.67% Debt Service Principal 252,902 252,902 8,161 244,741 3.23% -13.44% Interest and Fiscal Agent Fees 51,839 (51,839) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 258,041 258,041 60,000 198,041 23.25% 6.58% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 258,041 258,041 60,000 198,041 23.25% 6.58% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (180) (180) (33,483) (33,303) Unassigned Fund Balance at Beginning of Year 80,315 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 46,832 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 46,832

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 82,194 82,194 (82,194) 0.00% -16.67% Investment Income (Loss) 4 4 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 82,194 82,194 4 (82,190) 0.00% -16.67% Expenditures: Tax Increment Financing 2,063 2,063 2,063 0.00% -16.67% Debt Service Principal 80,131 80,131 80,131 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 82,194 82,194 82,194 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 82,194 82,194 82,194 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 4 4 Unassigned Fund Balance at Beginning of Year 72,840 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 72,844 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 72,844

& Noland Project 1 TIF

the Period

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd

For

Ended August 31, 2021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 2 TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 11,729 11,729 (11,729) 0.00% -16.67% Investment Income (Loss) 74 74 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 11,729 11,729 74 (11,655) 0.63% -16.04% Expenditures: Tax Increment Financing 246 246 246 0.00% -16.67% Debt Service Principal 11,483 11,483 11,483 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 11,729 11,729 11,729 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 11,729 11,729 11,729 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 74 74 Unassigned Fund Balance at Beginning of Year 23,261 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 23,335 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 23,335

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 3 TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 24,348 24,348 (24,348) 0.00% -16.67% Investment Income (Loss) 143 143 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 24,348 24,348 143 (24,205) 0.59% -16.08% Expenditures: Tax Increment Financing 24,438 24,438 24,438 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 24,438 24,438 24,438 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 24,438 24,438 24,438 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (90) (90) 143 233 Unassigned Fund Balance at Beginning of Year 6,738 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 6,881 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 6,881

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 462,503 462,503 56,923 (405,580) 12.31% -4.36% Investment Income (Loss) 1,428 1,428 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 462,503 462,503 58,351 (404,152) 12.62% -4.05% Expenditures: Tax Increment Financing 462,503 462,503 462,503 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 462,503 462,503 462,503 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 462,503 462,503 462,503 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 58,351 58,351 Unassigned Fund Balance at Beginning of Year 73,562 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 131,913 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 131,913

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Independence Square TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 145,470 145,470 (145,470) 0.00% -16.67% Investment Income (Loss) 8,000 8,000 2,675 (5,325) 33.44% 16.77% Other Revenue 0.00% -16.67% Total Revenues 153,470 153,470 2,675 (150,795) 1.74% -14.93% Expenditures: Tax Increment Financing 7,799 7,799 7,799 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 7,799 7,799 7,799 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 7,799 7,799 7,799 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 145,671 145,671 2,675 (142,996) Unassigned Fund Balance at Beginning of Year 648,571 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 651,246 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 651,246

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 1,152,029 1,152,029 177,631 (974,398) 15.42% -1.25% Investment Income (Loss) 1,000 1,000 6,345 5,345 634.50% 617.83% Other Revenue 0.00% -16.67% Total Revenues 1,153,029 1,153,029 183,976 (969,053) 15.96% -0.71% Expenditures: Tax Increment Financing 23,927 23,927 23,927 0.00% -16.67% Debt Service Principal 1,128,102 1,128,102 51,856 1,076,246 4.60% -12.07% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 1,152,029 1,152,029 51,856 1,100,173 4.50% -12.17% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 1,152,029 1,152,029 51,856 1,100,173 4.50% -12.17% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,000 1,000 132,120 131,120 Unassigned Fund Balance at Beginning of Year 258,617 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 390,737 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 390,737

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 382,156 382,156 29,582 (352,574) 7.74% -8.93% Investment Income (Loss) 1,168 1,168 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 382,156 382,156 30,750 (351,406) 8.05% -8.62% Expenditures: Tax Increment Financing 382,156 382,156 382,156 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 382,156 382,156 382,156 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 382,156 382,156 382,156 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 30,750 30,750 Unassigned Fund Balance at Beginning of Year 107,526 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/21 138,276 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 138,276

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Marketplace Project 1 TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 97,731 97,731 (97,731) 0.00% -16.67% Investment Income (Loss) 1 1 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 97,731 97,731 1 (97,730) 0.00% -16.67% Expenditures: Tax Increment Financing 3,949 3,949 3,949 0.00% -16.67% Debt Service Principal 93,782 93,782 93,782 0.00% -16.67% Interest and Fiscal Agent Fees 54,000 (54,000) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 97,731 97,731 54,000 43,731 55.25% 38.58% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 97,731 97,731 54,000 43,731 55.25% 38.58% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (53,999) (53,999) Unassigned Fund Balance at Beginning of Year 62,802 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 8,803 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 8,803

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Schedule

Marketplace Project 2 TIF

For the Period Ended August 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 35,447 35,447 11,043 (24,404) 31.15% 14.48% Investment Income (Loss) 1 1 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 35,447 35,447 11,044 (24,403) 31.16% 14.49% Expenditures: Tax Increment Financing 35,447 35,447 118 35,329 0.33% -16.34% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 22,700 (22,700) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 35,447 35,447 22,818 12,629 64.37% 47.70% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 35,447 35,447 22,818 12,629 64.37% 47.70% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (11,774) (11,774) Unassigned Fund Balance at Beginning of Year 34,445 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 22,671 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 22,671

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/21 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $

Budgetary Comparison Schedule TIF Application Fees For the Period Ended August 31, 2021 61

CITY OF INDEPENDENCE, MISSOURI