2021 May Monthly Report by cityofindepmo

Monthly Financial and Operating Report May 2021

MEMO

Date: June 21, 2021

To: Audit Finance Committee

From: Finance

GENERAL FUND

The actual year-to-date General Fund revenues and other financing sources, through May 31st, compared to the amended budget are 93.6%, and actual expenditures and other financing uses are 91 9%. These percentages are in line with the cumulative total trend of 91.7% (May is the 11th month/12 months = 91.7%). The attached financial reports reflect the May year-to-date actual revenues and expenditures compared to total budget.

There are two revenue streams that are trending below the 91.7% of which both revenue streams have been directly impacted by the COVID pandemic.

• Charges for Services are at 78.2%.

• Fines and Forfeitures are at 52.7%.

There are a couple of departments where expenditures are trending over the 91.7%.

• Community Development is at 101.8% - this is mainly due to pending charge outs to other departments for capital projects, professional services for abatements and transit services, and computer equipment purchases.

• Fire is at 100.6% - this is mainly in pay and benefits with overages in over-time, minimum staffing, and retiree health insurance.

• Municipal Services is at 104.7% - this is mainly due to pending charge outs to other departments for capital projects.

PROP P SALES TAX

• The cap for Animal Shelter (Fund 010) is $750,000 per year and the cap was met as of November 2020.

• The cap for Police Use Tax (Fund 018) is $3 million and was met as of April 2021.

• 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 Breakdown is as follows:

o General Fund $165,450 o Street Sales Tax 82,724 o Parks Sales Tax 41,363 o Stormwater Sales Tax 41,363 o Police Sales Tax 20,868 o Fire Sales Tax 20,868 TOTAL $372,636

SALES TAX REVENUE - GENERAL FUND 002

Prop P Use Tax for 2020-2021

500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 1-Jul 2-Aug 3-Sep 4-Oct 5-Nov 6-Dec 7-Jan 8-Feb 9-Mar 10-Apr 11-May 12-Jun

2018-19 2019-20 2020-21 188,339 194,578 187,670 178,845 - - - - - - -188,339 194,578 187,670 178,845 337,512 372,757 477,933 478,384 462,775 121,208 231,090 372,636100,000 200,000 300,000 400,000 500,000 600,000 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

010 Animal 018 Police Other-Over Cap

Guest Tax By Month

Fiscal Years 2019, 2020 & YTD 2021

UTILITIES Power and Light

The actual year-to-date Power and Light operating revenues, through May 31, 2021, compared to the amended budget are 83.17%. These operating revenue percentages are in total 8.50% below the cumulative total trend of 91.67%. (May is the 11th month/12 months = 91.67%). Operating expenditures are 88.88%. This percentage is in line with the cumulative total trend of 91.67% for May 2021. Total Transfers and Special Items are at 96.30% which includes Payments in Lieu of taxes, the special electric rebate and the 2010B bond redemption. The attached financial reports reflect the May yearto-date actual revenues and expenditures compared to total budget. The Power and Light targeted reserve level is $67,000,000 and total non-restricted resources available are ($24,847,079).

An additional budget appropriation will be included in the year-end supplemental ordinance for the debt service budget line. The total original budget of $10,547,050 was not allocated out correctly for all four debt issues in the financial system. It was entered as principal of $4,045,000 to the 2010B and interest of $6,502,050 to the 2012A issue. The original issue for the 2010B issue should have been interest only of $544,487.50. When the calculation for the additional budget for the early pay off on the 2010B issue was made it was based off the $4,045,000 in the accounting system which caused a shortage in the additional budget added overall.

Water

The actual year-to-date Water operating revenues, through May 31, 2021, compared to the amended budget are 92.50%, and operating expenditures are 58.34%. These percentages are in line with the cumulative total trend of 91.67%. (May is the 11th month/12 months = 91.67%). Total Transfers and Special Items are at 89.29% which includes

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

2019-2020 2020-2021

2018-2019

Payments in Lieu of Taxes. The attached financial reports reflect the May year-to-date actual revenues and expenditures compared to total budget. The Water targeted reserve level is $15,300,000 and total non-restricted resources available are $26,748,745.

Sanitary Sewer

The actual year-to-date Sanitary Sewer operating revenues, through May 31, 2021, compared to the amended budget are 97.89%, and operating expenditures are 58.17%. These percentages are in line with the cumulative total trend of 91.67%. (May is the 11th month/12 months = 91.67%). Total Transfers and Special Items are at 89.83% which includes Payments in Lieu of taxes and an annual transfer of $10,000. The attached financial reports reflect the May 2021 yearto-date actual revenues and expenditures compared to total budget. The Sanitary Sewer targeted reserve level is $16,550,000 and total non-restricted resources available are $12,920,990.

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 CARES Act 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 RSO TIF 41 Santa Fe TIF 42 Hartman Heritage TIF 43 Drumm Farm TIF 44 Eastland TIF 45 North Independence TIF 46 Mt Washington TIF 47 Crackerneck Creek TIF 48 Old Landfill TIF 49 Trinity TIF 50 HCA TIF 51 Cinema East TIF 52 23rd & Noland Project 1 TIF 53 23rd & Noland Project 2 TIF 54 23rd & Noland Project 3 TIF 55 23th & Noland Project 4 TIF 56 Independence Square TIF 57 I-70 & Little Blue Parkway Project 1 TIF 58 I-70 & Little Blue Parkway Project 3 TIF 59 Marketplace Project 1 TIF 60 Marketplace Project 2 TIF 61 TIF Application Fees 62

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 31,453,100 31,453,100 30,800,372 (652,728) 97.92% 6.25% Licenses and Permits 4,392,069 4,432,069 4,383,764 (48,305) 98.91% 7.24% Intergovernmental 5,262,150 5,262,150 4,951,639 (310,511) 94.10% 2.43% Charges for Current Services 2,058,050 2,150,529 1,681,169 (469,360) 78.17% -13.50% Interfund Charges for Support Services 5,035,500 5,035,500 4,615,875 (419,625) 91.67% 0.00% Fines and Forfeitures 3,771,000 3,771,000 1,987,073 (1,783,927) 52.69% -38.98% Investment Income (Loss) 175,000 175,000 212,675 37,675 121.53% 29.86% Other Revenue 2,493,532 890,562 1,035,968 145,406 116.33% 24.66% Total Revenues 54,640,401 53,169,910 49,668,535 (3,501,375) 93.41% 1.74% Other Financing Sources: Payments In Lieu of Taxes 19,796,612 19,796,612 17,824,909 (1,971,703) 90.04% -1.63% Operating Transfers In - CARES Act 808,036 808,036 0.00% -91.67% Total Other Financing Sources 19,796,612 19,796,612 18,632,945 (1,163,667) 94.12% 2.45% Total Revenues and Other Financing Sources 74,437,013 72,966,522 68,301,480 (4,665,042) 93.61% 1.94% Expenditures: City Council 680,553 680,553 594,950 85,603 87.42% -4.25% City Clerk 195,240 195,240 187,133 8,107 95.85% 4.18% City Manager 1,187,339 1,187,339 1,036,242 151,097 87.27% -4.40% Municipal Court 1,207,254 1,207,254 991,748 215,506 82.15% -9.52% Law 661,301 661,301 565,264 96,037 85.48% -6.19% Finance 5,295,645 5,315,645 4,584,367 731,278 86.24% -5.43% Community Development 5,653,911 3,984,917 4,057,637 (72,720) 101.82% 10.15% Police 31,553,037 31,651,852 28,662,125 2,989,727 90.55% -1.12% Fire 21,181,684 21,182,156 21,300,827 (118,671) 100.56% 8.89% Health 94,462 32,432 62,030 34.33% -57.34% Public Works 4,775,106 4,779,860 5,000,969 (221,109) 104.63% 12.96% COVID Reserve 1,468,971 1,468,971 1,468,971 0.00% -91.67% Debt service 566,972 566,972 4,392 562,580 0.77% -90.90% Total Expenditures 74,427,013 72,976,522 67,018,086 5,958,436 91.84% 0.17% Other Financing Uses: Transfers Out 10,000 10,000 35,300 (25,300) 353.00% 261.33% Total Expenditures and Other Financing Uses 74,437,013 72,986,522 67,053,386 5,933,136 91.87% 0.20% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (20,000) 1,248,094 1,268,094 Unassigned Fund Balance at Beginning of Year 5,301,516 Cancellation of prior year encumbrances 20,223 Change in other fund balance components during the year (119,357) Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 6,450,476 Restricted 198,352 Committed 22,198 Assigned 1,444,446 Total Fund Balance $ 8,115,472

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Sales Taxes $ 8,028,559 8,028,559 8,057,808 29,249 100.36% 8.69% Use Tax 134,027 134,027 0.00% -91.67% Charges for Services 7,088 7,088 100.00% 8.33% Intergovernmental Revenue 30,493 30,493 0.00% -91.67% Investment Income (Loss) 10,000 10,000 49,545 39,545 495.45% 403.78% Other Revenue 7,395 7,395 0.00% -91.67% Total Revenues 8,038,559 8,045,647 8,286,356 240,709 102.99% 11.32% Other Financing Sources: Transfers in 66,041 66,041 0.00% -91.67% Issuance of debt 0.00% -91.67% Total other financing sources 66,041 66,041 0.00% -91.67% Total revenues and other financing sources 8,038,559 8,045,647 8,352,397 306,750 103.81% 12.14% Expenditures: General Government 0.00% -91.67% Street Maintenance 929,575 929,575 543,320 386,255 58.45% -33.22% Capital Outlay 4,971,836 25,237,880 7,766,098 17,471,782 30.77% -60.90% Debt Service 555,951 555,951 555,951 100.00% 8.33% Total Expenditures 6,457,362 26,723,406 8,865,369 17,858,037 33.17% -58.50% Other Financing Uses: Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 6,457,362 26,723,406 8,865,369 17,858,037 33.17% -58.50% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,581,197 (18,677,759) (512,972) 18,164,787 Unassigned Fund Balance at Beginning of Year (1,383,849) Cancellation of Prior Year Encumbrances 43,738 Change in Other Fund Balance Components During the Year 4,023,832 Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 2,170,749 Fund Balance Components: Restricted - Current Year Encumbrances 3,067,830 Restricted - Prior Year Encumbrances 1,022,334 Restricted - Debt Reserve Project Accounts - Capital Projects 13,839,284 Total Fund Balance $ 20,100,197

Tax Fund

the

2021 2

Improvements Sales

period ended May 31,

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Sales Taxes $ 4,014,300 4,014,300 4,028,909 14,609 100.36% 8.69% Use Tax 67,013 67,013 0.00% -91.67% Charges for services 348,455 387,201 138,078 (249,123) 35.66% -56.01% Intergovernmental 0.00% -91.67% Investment Income (Loss) 3,000 3,000 19,703 16,703 656.77% 565.10% Other Revenue 2,500 2,500 28,071 25,571 1122.84% 1031.17% Total Revenues 4,368,255 4,407,001 4,281,774 (125,227) 97.16% 5.49% Other Financing Sources: Transfers In 25,300 25,300 100.00% 8.33% Transfers In - CARES Act 4,925 4,925 0.00% -91.67% Proceeds from Bond Issuance/Capital Lease 0.00% -91.67% Total Other Financing Sources 25,300 30,225 4,925 0.00% -91.67% Total Revenues and Other Financing Sources 4,368,255 4,432,301 4,311,999 (120,302) 97.29% 5.62% Expenditures: Culture and Recreation 3,640,907 3,640,907 2,943,103 697,804 80.83% -10.84% Capital Outlay 280,625 1,131,743 212,862 918,881 18.81% -72.86% Debt Service 261,589 261,589 111,271 150,318 42.54% -49.13% Total Expenditures 4,183,121 5,034,239 3,267,236 1,767,003 64.90% -26.77% Other Financing Uses: Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 4,183,121 5,034,239 3,267,236 1,767,003 64.90% -26.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 185,134 (601,938) 1,044,763 1,646,701 Unassigned Fund Balance at Beginning of Year (658,038) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 386,725 Other Fund Balance Components: Restricted - Current Year Encumbrances 294,179 Restricted - Prior Year Encumbrances 12,553 Total Fund Balance $ 693,457

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Sales Taxes $ 4,014,317 4,014,317 4,028,909 14,592 100.36% 8.69% Use Tax 67,013 67,013 -91.67% Investment income (loss) 24,500 24,500 159,377 134,877 650.52% 558.85% Other Revenue 14,382 14,382 0.00% -91.67% Total revenues 4,038,817 4,038,817 4,269,681 230,864 105.72% 14.05% Expenditures: Storm water Administration 342,871 342,871 207,964 134,907 60.65% -31.02% Maintenance 2,116,748 2,116,748 1,229,291 887,457 58.07% -33.60% Permit completion 318,000 318,000 329,100 (11,100) 103.49% 11.82% Capital outlay 1,300,000 3,867,673 753,028 3,114,645 19.47% -72.20% Total Expenditures 4,077,619 6,645,292 2,519,383 4,125,909 37.91% -53.76% Total Ependitures and Other Financing Uses 4,077,619 6,645,292 2,519,383 4,125,909 Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (38,802) (2,606,475) 1,750,298 4,356,773 Unassigned Fund Balance at Beginning of Year 7,257,353 Cancellation of Prior Year Encumbrances 54,669 Change in Other Fund Balance Components During the Year 11,713 Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 9,074,033 Other Fund Balance Components: Restricted - Current Year Encumbrances 360,741 Restricted - Prior Year Encumbrances 339,967 Restricted - Regional Detention Construction 549,347 Restricted - Regional Detention Maintenance 53,156 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 10,877,244

Water Sales Tax Fund

For the period ended May 31, 2021

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Sales Taxes $ 2,133,460 2,133,460 2,134,560 1,100 100.05% 8.38% Use Tax 33,809 33,809 0.00% -91.67% Investment Income (Loss) 5,000 5,000 44,377 39,377 887.54% 795.87% Other Revenue 56,104 56,104 0.00% -91.67% Total Revenues 2,138,460 2,138,460 2,268,850 130,390 106.10% 14.43% Expenditures: Public Safety Communications 602,307 602,307 601,631 676 99.89% 8.22% Facilities 99,768 99,768 79,918 19,850 80.10% -11.57% Equipment 2,017,965 2,017,965 1,764,722 253,243 87.45% -4.22% Debt Service 0.00% -91.67% Total Expenditures 2,720,040 2,720,040 2,446,271 273,769 89.94% -1.73% Other Financing Uses: Transfers Out/Capital Outlay 90,063 (90,063) 0.00% -91.67% Total Other Financing Uses 90,063 (90,063) 0.00% -91.67% Total Expenditures and Other Financing Uses 2,720,040 2,720,040 2,536,334 183,706 93.25% 1.58% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (581,580) (581,580) (267,484) 314,096 Unassigned Fund Balance at Beginning of Year 2,534,213 Cancellation of Prior Year Encumbrances 24,047 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 2,290,776 Other Fund Balance Components: Restricted - Current Year Encumbrances 257,860 Restricted - Prior Year Encumbrances 20,543 Total Fund Balance $ 2,569,179

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Sales Taxes $ 2,007,200 2,007,200 2,014,468 7,268 100.36% 8.69% Use Tax 33,809 33,809 0.00% -91.67% Investment Income (Loss) 5,300 5,300 20,116 14,816 379.55% 287.88% Other Revenue 6,302 8,375 2,073 132.89% 41.22% Total Revenues 2,012,500 2,018,802 2,076,768 57,966 102.87% 11.20% Expenditures: Public Safety 2,183,900 2,743,985 2,136,146 607,839 77.85% -13.82% Debt Service 73,236 73,236 73,235 1 100.00% 8.33% Total Expenditures 2,257,136 2,817,221 2,209,381 607,840 78.42% -13.25% Other Financing Uses: Transfers Out/Capital Outlay 328,389 (328,389) 0.00% -91.67% Total Other Financing Uses 328,389 (328,389) 0.00% -91.67% Total Expenditures and Other Financing Uses 2,257,136 2,817,221 2,537,770 279,451 90.08% -1.59% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (244,636) (798,419) (461,002) 337,417 Unassigned Fund Balance at Beginning of Year 1,243,946 Cancellation of Prior Year Encumbrances 21,960 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 804,904 Other Fund Balance Components: Restricted - Current Year Encumbrances 1,183,903 Restricted - Prior Year Encumbrances 209,761 Total Fund Balance $ 2,198,568

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Use Tax $ 750,000 750,000 750,000 100.00% 8.33% Intergovernmental Revenue 0.00% -91.67% Investment Income (Loss) 188 188 0.00% -91.67% Other Revenue 1 1 0.00% -91.67% Total Revenues 750,000 750,000 750,189 189 100.03% 8.36% Expenditures: General Government -91.67% Animal Services 744,152 744,152 720,423 23,729 96.81% 5.14% Capital Outlay 0.00% -91.67% Debt Service 0.00% -91.67% Total Expenditures 744,152 744,152 720,423 23,729 96.81% 5.14% Other Financing Uses: Transfers In 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 744,152 744,152 720,423 23,729 96.81% 5.14% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 5,848 5,848 29,766 23,918 Unassigned Fund Balance at Beginning of Year 220,840 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 05/31/21 250,606 Fund Balance Components: Restricted - Current Year Encumbrances 2,894 Restricted - Prior Year Encumbrances Total Fund Balance $ 253,500

Animal Shelter Use Tax

the period ended May 31, 2021 7

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Use Tax $ 750,000 750,000 3,000,000 2,250,000 400.00% 308.33% Investment Income (Loss) 8,710 8,710 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 750,000 750,000 3,008,710 2,258,710 401.16% 309.49% Expenditures: Public Safety 750,000 750,000 334,933 415,067 44.66% -47.01% Debt Service 0.00% -91.67% Total Expenditures 750,000 750,000 334,933 415,067 44.66% -47.01% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 750,000 750,000 334,933 415,067 44.66% -47.01% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,673,777 2,673,777 Unassigned Fund Balance at Beginning of Year 937,998 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 3,611,775 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 3,611,775

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended May 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 832,000 846,000 870,789 24,789 102.93% 11.26% Charges for Services 154,000 154,000 117,478 (36,522) 76.28% -15.39% Investment Income (Loss) 963 963 0.00% -91.67% Other Revenue 109,688 109,688 0.00% -91.67% Total Revenues 986,000 1,000,000 1,098,918 98,918 109.89% 18.22% Other Financing Sources: Transfers In - CARES Act 993 993 0.00% -91.67% Total Other Financing Uses 993 993 0.00% -91.67% Total Revenues and Other Sources 986,000 1,000,000 1,099,911 99,911 109.99% 18.32% Expenditures: Animal Services 986,000 1,000,000 835,235 164,765 83.52% -8.15% Health Services 65,621 (65,621) 0.00% -91.67% Total Expenditures 986,000 1,000,000 900,856 99,144 90.09% -1.58% Other Financing Uses: Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Uses 986,000 1,000,000 900,856 99,144 90.09% -1.58% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 199,055 199,055 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, 05/31/21 199,055 Other Fund Balance Components: Restricted - Current Year Encumbrances 42,181 Restricted - Prior Year Encumbrances Total Fund Balance $ 241,236

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended May 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 1,794,000 1,823,700 1,850,427 26,727 101.47% 9.80% Intergovernmental 30,000 30,000 77,123 47,123 257.08% 165.41% Charges for Services 184,813 184,813 162,154 (22,659) 87.74% -3.93% Investment Income (Loss) 2,067 2,067 0.00% -91.67% Other Revenue 26,880 26,880 0.00% -91.67% Total Revenues 2,008,813 2,038,513 2,118,651 80,138 103.93% 12.26% Expenditures: Parks and Recreation 1,899,830 1,929,530 1,541,784 387,746 79.90% -11.77% Total Expenditures 1,899,830 1,929,530 1,541,784 387,746 79.90% -11.77% Other Financing Uses – Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Uses 1,899,830 1,929,530 1,541,784 387,746 79.90% -11.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 108,983 108,983 576,867 467,884 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, 05/31/21 576,867 Other Fund Balance Components: Restricted - Current Year Encumbrances 10,774 Restricted - Prior Year Encumbrances Total Fund Balance $ 587,641 10

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended May 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Transient Guest Taxes $ 1,860,354 1,860,354 1,100,000 (760,354) 59.13% -32.54% Charges for Services 23,944 23,944 1,448 (22,496) 6.05% -85.62% Investment Income (Loss) 3,300 3,300 23,527 20,227 712.94% 621.27% Other Revenue 15,600 15,600 1,444 (14,156) 9.26% -82.41% Total Revenues 1,903,198 1,903,198 1,126,419 (776,779) 59.19% -32.48% Expenditures: Tourism 1,997,806 2,174,064 1,263,547 910,517 58.12% -33.55% Total Expenditures 1,997,806 2,174,064 1,263,547 910,517 58.12% -33.55% Other Financing Uses – Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Uses 1,997,806 2,174,064 1,263,547 910,517 58.12% -33.55% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (94,608) (270,866) (137,128) 133,738 Unassigned Fund Balance at Beginning of Year 907,332 Cancellation of Prior Year Encumbrances 2,770 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 772,974 Other Fund Balance Components: Restricted - Current Year Encumbrances 100,111 Restricted - Prior Year Encumbrances 75,874 Restricted - Operating Reserve 376,368 Total Fund Balance $ 1,325,327

Independence Square Benefit District For the period ended May 31, 2021 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 26,283 26,283 0.00% -91.67% Investment Income (Loss) 730 730 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 27,013 27,013 0.00% -91.67% Expenditures: Capital Outlay 421 (421) 0.00% -91.67% Total Expenditures 421 (421) 0.00% -91.67% Other Financing Uses – Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Uses 421 (421) 0.00% -91.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26,592 26,592 Unassigned Fund Balance at Beginning of Year 3,755 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 05/31/21 30,347 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 30,347 12

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Federal Grant - CDBG $ 814,159 1,819,696 420,487 (1,399,209) 23.11% -68.56% Other Revenue 53 53 -91.67% Total Revenues 814,159 1,819,696 420,540 (1,399,156) 23.11% -68.56% Expenditures: CDBG Administration 162,830 162,831 145,899 16,932 89.60% -2.07% CDBG Expenditures 663,994 770,519 376,995 393,524 48.93% -42.74% Total Expenditures 826,824 933,350 522,894 410,456 56.02% -35.65% Other Financing Uses: Transfers Out 899,011 899,011 0.00% -91.67% Total Other Financing Uses 899,011 899,011 0.00% -91.67% Total Expenditures and Other Uses 826,824 1,832,361 522,894 1,309,467 28.54% -63.13% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (12,665) (12,665) (102,354) (89,689) Unassigned Fund Balance at Beginning of Year (184,469) Cancellation of Prior Year Encumbrances 1 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 05/31/21 (286,822) Other Fund Balance Components: Restricted - Current Year Encumbrances 137,916 Restricted - Prior Year Encumbrances 142,022 Total Fund Balance $ (6,884)

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

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: HOME Program Grant $ 482,477 1,465,629 390,361 (1,075,268) 26.63% -65.04% Total Revenues 482,477 1,465,629 390,361 (1,075,268) 26.63% -65.04% Expenditures: HOME Administration 70,592 184,543 61,387 123,156 33.26% -58.41% Multi Family Housing 359,759 645,213 146,119 499,094 22.65% -69.02% Community Housing Development 102,788 686,535 427,015 259,520 62.20% -29.47% Total Expenditures 533,139 1,516,291 634,521 881,770 41.85% -49.82% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (50,662) (50,662) (244,160) (193,498) Unassigned Fund Balance at Beginning of Year (185,577) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 05/31/21 (429,737) Other Fund Balance Components: Restricted - Current Year Encumbrances 405,590 Restricted - Prior Year Encumbrances 24,042 Total Fund Balance $ (105)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Licenses and Permits $ 2,339 2,339 0.00% -91.67% Investment Income (Loss) 4,000 4,000 21,009 17,009 525.23% 433.56% Other Revenue 0.00% -91.67% Total Revenues 4,000 4,000 23,348 19,348 583.70% 492.03% Expenditures: General Government 0.00% -91.67% Total expenditures 0.00% -91.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 0.00% -91.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 4,000 4,000 23,348 19,348 Unassigned Fund Balance at Beginning of Year 1,282,878 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 1,306,226 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,306,226

License Surcharge For the period ended May 31, 2021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Grants

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Intergovernmental $ 585,503 6,348,772 3,285,631 (3,063,141) 51.75% -39.92% Charges for Services 109,023 153,191 44,168 140.51% 48.84% Other Revenue 32,936 1,519 (31,417) 4.61% -87.06% Total Revenues 585,503 6,490,731 3,440,341 (3,050,390) 53.00% -38.67% Other financing sources: Transfers In - CARES Act 55 55 0.00% -91.67% Total other financing sources 55 55 0.00% -91.67% Total revenues and other financing sources 585,503 6,490,731 3,440,396 (3,050,335) 53.00% -38.67% Expenditures: Public Safety 527,713 2,636,738 2,213,915 422,823 83.96% -7.71% General Government 33,550 136,128 16,756 119,372 12.31% -79.36% Culture and Recreation 300 107,861 124,309 (16,448) 115.25% 23.58% CARES Act Marketing 1,055,998 1,055,985 13 100.00% 8.33% Community Development 24,240 2,394,952 1,338,323 1,056,629 55.88% -35.79% Animal Services 19,245 11,989 7,256 62.30% -29.37% Health Services 139,809 78,400 61,409 56.08% -35.59% Total Expenditures 585,803 6,490,731 4,839,677 1,651,054 74.56% -17.11% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 585,803 6,490,731 4,839,677 1,651,054 74.56% -17.11% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (300) (1,399,281) (1,399,281) Unassigned Fund Balance at Beginning of Year (150,445) Cancellation of Prior Year Encumbrances 3,680 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 05/31/21 (1,546,046) Other Fund Balance Components: Restricted - Current Year Encumbrances 1,080,379 Restricted - Prior Year Encumbrances 32,189 Total Fund Balance $ (433,478)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule CARES Act

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Intergovernmental $ 6,953,474 6,953,474 100.00% 8.33% Charges for Services 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 6,953,474 6,953,474 100.00% 8.33% Other financing sources: Transfers in 0.00% -91.67% Total other financing sources 0.00% -91.67% Total revenues and other financing sources 6,953,474 6,953,474 100.00% 8.33% Expenditures: CARES Act 4,500,699 3,398,443 1,102,256 75.51% -16.16% Total Expenditures 4,500,699 3,398,443 1,102,256 75.51% -16.16% Other Financing Uses: Transfers Out/Capital Outlay 2,452,775 3,589,622 (1,136,847) 146.35% 54.68% Total Other Financing Uses 2,452,775 3,589,622 (1,136,847) 146.35% 54.68% Total Expenditures and Other Financing Uses 6,953,474 6,988,065 (34,591) 100.50% 8.83% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (34,591) (34,591) 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, 05/31/21 (34,591) Other Fund Balance Components: Restricted - Current Year Encumbrances 18,025 Restricted - Prior Year Encumbrances Total Fund Balance $ (16,566)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating Revenues: Charges for Services $ 130,313,972 130,313,972 108,580,304 (21,733,668) 83.32% -8.35% Penalties 1,106,786 1,106,786 542,908 (563,878) 49.05% -42.62% Connection Charges 280,151 280,151 26,400 (253,751) 9.42% -82.25% Miscellaneous 29,541 29,541 0.00% -91.67% Temporary Service 1,200 1,200 0.00% -91.67% Rental Income 340,239 340,239 272,793 (67,446) 80.18% -11.49% Transmission Wheeling 5,000,000 5,000,000 4,523,770 (476,230) 90.48% -1.19% Total Operating Revenues 137,041,148 137,041,148 113,976,916 (23,064,232) 83.17% -8.50% Operating Expenses: Personnel Services 27,275,535 27,275,535 25,623,568 1,651,967 93.94% 2.27% Other Services 26,731,853 26,702,853 23,222,412 3,480,441 86.97% -4.70% Supplies 57,859,830 57,871,430 54,756,455 3,114,975 94.62% 2.95% Capital Projects 5,285,000 14,344,119 8,850,134 5,493,985 61.70% -29.97% Capital Operating 1,313,400 1,330,800 816,403 514,397 61.35% -30.32% Debt Service 10,547,050 10,407,214 9,571,501 835,713 91.97% 0.30% Other Expenses 275,000 275,000 275,000 0.00% -91.67% Total Operating Expenses 129,287,668 138,206,951 122,840,473 15,366,478 88.88% -2.79% Nonoperating Revenues (Expenses): Investment Income 200,000 200,000 626,733 426,733 313.37% 221.70% Interfund Charges for Support Services 1,828,147 1,828,147 1,677,988 (150,159) 91.79% 0.12% Miscellaneous Revenue (Expense) 886,189 886,189 (597,197) (1,483,386) -67.39% -159.06% Total Nonoperating Revenue (Expenses) 2,914,336 2,914,336 1,707,524 (1,206,812) 58.59% -33.08% 10,667,816 1,748,533 (7,156,033) (8,904,566) -409.26% -500.93% Capital Contributions 0.00% -91.67% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (11,735,963) (1,264,037) 90.28% -1.39% Transfers In 0.00% -91.67% Transfers Out 0.00% -91.67% Special Item - Electric Rebate (11,220,000) (11,196,594) (23,406) 99.79% 8.12% Bond Redemption - 2010 B (10,615,000) (10,615,000) 100.00% 8.33% Total Transfers and Special Items (13,000,000) (34,835,000) (33,547,557) (1,287,443) 96.30% 4.63% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (2,332,184) (33,086,467) (40,703,590) (7,617,123) Beginning Available Resources 82,856,511 Ending Available Resources 42,152,921 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 $ (24,847,079) Income (Loss) Before Transfers

Power and Light For the period ended May 31, 2021 18

Schedule

Power and Light - Open Capital Projects

As of May 31, 2021

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET REQUISITIONS ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ - 759,499.86 759,499.86 - 180,921.36 118,013.78 460,564.72 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - - 68,257.76 200828 FIBER OPTIC PROGRAM - 107,894.93 107,894.93 - 60,847.01 14,500.90 32,547.02 201106 69 KV SUBSTATION FACILITIES 300,000.00 (79,638.13) 220,361.87 - 20,663.74 82,139.32 117,558.81 201405 SUBSTATION SECURITY PROJECT - 263,489.08 263,489.08 - 16,802.75 3,844.69 242,841.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - 22,475.34 - (427.98) 201510 Sys OpS / DISPATCH - 125,694.52 125,694.52 - 35,122.10 81,059.75 9,512.67 201603 69 KV Trans LINE REBUIL - 1,672,552.81 1,672,552.81 1,935,192.40 13,004.19 323,889.33 (599,533.11) 201604 Sys OpS / UPS UPGRAD - 96,538.87 96,538.87 - - 51,045.28 45,493.59 201605 Sys OpS WORK AREA - 682,232.86 682,232.86 - - 62,390.68 619,842.18 201606 NEW FINANCIAL MANAGEMENT SYS - 200,000.00 200,000.00 - - - 200,000.00 201702 Prod FACILITIES IMPROVE - 586,830.00 586,830.00 - - - 586,830.00 201703 BV GROUND WATER - 494,708.07 494,708.07 - 160,305.05 46,818.00 287,585.02 201706 SUBSTATION K SWITCHGEAR & 2,075,000.00 5,561,875.31 7,636,875.31 - 5,886,395.95 1,550,512.16 199,967.20 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - - 32,500.00 201710 Mo CITY DIVESTITURE - 610,600.14 610,600.14 - 545,178.28 65,421.36 0.50 201803 SERVICE CENTER TRUCK HOUSING - - - - 15,600.00 - (15,600.00) 201804 SUBSTATION E SWITCHGEAR REPLACEMENT 1,350,000.00 1,685,460.00 3,035,460.00 - 566,024.00 459,440.00 2,009,996.00 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - - 41,800.00 202005 Blue Valley - Eckles Rd 161kV Trans - 182,588.46 182,588.46 - - 224,193.36 (41,604.90) 202101 Substation Fiber Optic Network 125,000.00 - 125,000.00 - - - 125,000.00 202102 Traffic Controller Upgrades 60,000.00 - 60,000.00 - - 64,000.00 (4,000.00) 202103 Traffic Camera System Upgrades 50,000.00 - 50,000.00 - - 38,163.00 11,837.00 202107 Motorola APX Radio Purchase Phase 2 75,000.00 - 75,000.00 - 51,497.30 23,829.66 (326.96) 202109 Substation Modeling 150,000.00 - 150,000.00 - - - 150,000.00 202110 20MVAR Capacitor Bank Sub A 800,000.00 - 800,000.00 - 135,731.65 - 664,268.35 202111 Transmission Pole Replacement Prog 150,000.00 (50,000.00) 100,000.00 50,000.00 - - 50,000.00 9669 SERVICE CTR FACILITY IMPROVE. 150,000.00 70,084.17 220,084.17 - 21,009.50 - 199,074.67 $ 5,285,000.00 13,135,016.07 18,420,016.07 1,985,192.40 7,731,578.22 3,209,261.27 5,493,984.18 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,344,118.69 $ 4,075,897.38 18,420,016.07 Less Expenditures 1,636,438.38 1,572,822.89 3,209,261.27 Less Encumbrances 7,213,696.13 2,503,074.49 9,716,770.62 Total Available 5,493,984.18 $ - 5,493,984.18

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Water

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating Revenues: Charges for Services $ 31,850,000 31,850,000 29,537,518 (2,312,482) 92.74% 1.07% Penalties 170,000 170,000 84,814 (85,186) 49.89% -41.78% Connection/Disconnection Charges 83,750 83,750 3,807 (79,943) 4.55% -87.12% Miscellaneous 1,000 1,000 10,559 9,559 1055.90% 964.23% Returned Check Charges 10,000 10,000 14,835 4,835 148.35% 56.68% Rental Income 35,000 35,000 74,776 39,776 213.65% 121.98% Meter Repairs 250 250 (250) 0.00% -91.67% Merchandising Jobbing 11,270 11,270 0.00% -91.67% Total Operating Revenues 32,150,000 32,150,000 29,737,579 (2,412,421) 92.50% 0.83% Operating expenses: Personnel Services 8,666,805 8,666,805 7,257,423 1,409,382 83.74% -7.93% Other Services 11,365,107 12,752,157 9,485,868 3,266,289 74.39% -17.28% Supplies 2,460,040 2,460,040 2,409,265 50,775 97.94% 6.27% Capital Projects 4,205,000 14,302,730 2,102,356 12,200,374 14.70% -76.97% Capital Operating 882,493 895,443 722,508 172,935 80.69% -10.98% Debt Service 2,533,338 2,533,338 2,372,681 160,657 93.66% 1.99% Other Expenses 125,000 125,000 125,000 0.00% -91.67% Total Operating Expenses 30,237,783 41,735,513 24,350,101 17,385,412 58.34% -33.33% Nonoperating Revenues (Expenses): Investment Income 75,000 75,000 597,034 522,034 796.05% 704.38% Interfund Charges for Support Services 1,392,092 1,392,092 1,276,084 (116,008) 91.67% 0.00% Miscellaneous Revenue (Expense) 144,259 144,259 0.00% -91.67% Total Nonoperating Revenue (Expenses) 1,467,092 1,467,092 2,017,377 550,285 137.51% 45.84% 3,379,309 (8,118,421) 7,404,855 15,523,276 -91.21% -182.88% Transfers Out – Utility Payments In Lieu of Taxes (3,200,000) (3,200,000) (2,857,121) (342,879) 89.29% -2.38% Transfers In 0.00% -91.67% Transfers Out 0.00% -91.67% Total Transfers (3,200,000) (3,200,000) (2,857,121) (342,879) 89.29% -2.38% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 179,309 (11,318,421) 4,547,734 15,866,155 Beginning Available Resources 37,501,011 Ending Available Resources 42,048,745 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 $ 26,748,745 Income (Loss) Before Transfers

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 - 177,230.57 177,230.57 - - - 177,230.57 401402 LAGOON CLEANOUT - 302,560.00 302,560.00 323,710.20 - - (21,150.20) 401505 Dist Sys IMPROVE - 258,054.00 258,054.00 - 13,273.00 - 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 173,664.94 173,664.94 - 35,418.85 66,335.42 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 - 17,892.02 17,892.02 - - 7,872.02 10,020.00 401608 LIME SILO - 500,000.00 500,000.00 - 352,533.12 208,929.88 (61,463.00) 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - 294,271.33 294,271.33 - 278,160.00 (11,704.67) 27,816.00 401801 Water Main Replacement US 40 Hwy - 29,750.00 29,750.00 - - 29,750.00401802 6" Main Replacement James Downey Rd - 250,087.60 250,087.60 - - - 250,087.60 401804 Filter Valve House Roof Improvement - 55,418.00 55,418.00 - - 33,126.00 22,292.00 401805 Fuel Site Improvements - 51,504.67 51,504.67 - - 51,504.67401808 VFD Drive Replacements HSP 2 & 4 - 915,608.00 915,608.00 - 325,120.00 359,521.00 230,967.00 401814 Main Replacement - (3,755.00) (3,755.00) - - (3,755.00)401818 30" Steel Transmission Main Assess - 175,000.00 175,000.00 - - 18,700.00 156,300.00 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 - - - 1,200,000.00 402004 Main Replace Walnut/Leslie/LeesSumm - 1,080,159.00 1,080,159.00 - 61,933.93 937,006.34 81,218.73 402007 Courtney Bend Emergency Generator - 150,000.00 150,000.00 - - - 150,000.00 402008 Wellfield Overhead Electrical Imp - 200,000.00 200,000.00 - - - 200,000.00 402009 Main Replace Sheley/Claremont/Norw - 200,000.00 200,000.00 - 2,242.00 8,968.00 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH 135,000.00 900,000.00 1,035,000.00 - - 26,635.00 1,008,365.00 402011 Main Replace Salisbury/Peck/Geospac 75,000.00 500,000.00 575,000.00 - - 23,100.00 551,900.00 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 500,000.00 - 500,000.00 - 15,830.00 - 484,170.00 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 - - - 250,000.00 9749 MAIN REPLACEMENT PROGRAM 200,000.00 597,662.19 797,662.19 - - 3,755.00 793,907.19 9952 SECURITY UPGRADES 250,000.00 61,305.72 311,305.72 - - 43,714.90 267,590.82 $ 4,205,000.00 11,207,054.52 15,412,054.52 323,710.20 1,084,510.90 1,803,458.56 12,200,374.86 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,302,730.26 $ 1,109,324.26 15,412,054.52 Less Expenditures 1,085,331.55 718,127.01 1,803,458.56 Less Encumbrances 1,017,023.85 391,197.25 1,408,221.10 Total Available 12,200,374.86 $ - 12,200,374.86

Water - Open Capital Projects As of May 31, 2021

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating revenues: Charges for Services $ 33,393,893 33,393,893 32,758,608 (635,285) 98.10% 6.43% Penalties 200,000 200,000 126,334 (73,666) 63.17% -28.50% Total operating revenues 33,593,893 33,593,893 32,884,942 (708,951) 97.89% 6.22% Operating expenses: Personnel Services 5,868,295 5,878,295 4,919,489 958,806 83.69% -7.98% Other Services 13,075,398 13,065,398 9,691,940 3,373,458 74.18% -17.49% Supplies 661,840 661,840 399,634 262,206 60.38% -31.29% Capital Projects 5,330,000 12,787,378 1,284,475 11,502,903 10.04% -81.63% Capital Operating 926,000 926,000 828,028 97,972 89.42% -2.25% Debt Service 6,290,632 6,290,632 5,933,168 357,464 94.32% 2.65% Other Expenses 30,000 30,000 30,000 0.00% -91.67% Total Operating Expenses 32,182,165 39,639,543 23,056,734 16,582,809 58.17% -33.50% Nonoperating Revenues (Expenses): Investment Income 51,000 51,000 260,635 209,635 511.05% 419.38% Miscellaneous Revenue (Expense) (34,811) (34,811) 0.00% -91.67% Total Nonoperating Revenue (Expenses) 51,000 51,000 225,824 174,824 442.79% 351.12% 1,462,728 (5,994,650) 10,054,032 16,048,682 -167.72% -259.39% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (3,231,826) (364,786) 89.86% -1.81% Transfers In 10,000 10,000 10,000 100.00% 8.33% Transfers Out 0.00% -91.67% Total Transfers (3,586,612) (3,586,612) (3,221,826) (364,786) 89.83% -1.84% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (2,123,884) (9,581,262) 6,832,206 16,413,468 Beginning Available Resources 22,638,784 Ending Available Resources 29,470,990 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 $ 12,920,990 Income (Loss) Before Transfers

Budgetary Comparison Schedule Sanitary Sewer For the period ended May 31, 2021 22

Sanitary Sewer - Open Capital Projects

As of May 31, 2021

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET REQUISITIONS ENCUMBRANCES ACTUALS AVAILABLE BUDGET 300801 NEIGHBORHOOD PROJECTS $ - 594,219.81 594,219.81 - 576,341.39 17,878.42301108 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 301502 NEW Util BILLING Sys - 16,942.28 16,942.28 - 11,237.82 - 5,704.46 301505 SEWAGE SLUDGE INCINERATOR IMP - 641,818.97 641,818.97 - 1,288.97 35,995.00 604,535.00 301603 RCTP FACILITIES ROOF, CEILING - 170,925.00 170,925.00 - 3,361.00 - 167,564.00 301604 PRIMARY SLUDGE GRINDERS & - 6,989.69 6,989.69 - - - 6,989.69 301701 SCADA UPGRADE - 1,021,934.00 1,021,934.00 - 88,691.00 - 933,243.00 301703 ARROWHEAD CENTER - 826,630.11 826,630.11 - 669,114.81 23,377.03 134,138.27 301705 16TH/SCOTT - 359,023.24 359,023.24 - 5,390.10 415.78 353,217.36 301706 TREATMENT FACILITY IMPROVEMENT - 593,007.00 593,007.00 - - - 593,007.00 301707 NEIGHBORHOOD IMPROVE 17-18 - 289,132.61 289,132.61 - 14,865.35 206,482.37 67,784.89 301804 ROCK CREEK EFFLUENT STRUCTURE - 375,000.00 375,000.00 - 49,979.50 - 325,020.50 301806 Neighborhood Improvements 2018-19 - 470,248.18 470,248.18 - 14,398.81 20,620.50 435,228.87 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 200,000.00 233,963.86 433,963.86 - 13,218.36 8,628.28 412,117.22 302004 Neighborhood Projects 2019-20 430,000.00 150,000.00 580,000.00 - - - 580,000.00 302005 Biosolids Handling 3,000,000.00 2,000,000.00 5,000,000.00 - 2,162,524.58 1,945,718.42 891,757.00 302006 Raw Pumps & Screening - 900,000.00 900,000.00 - - - 900,000.00 302007 Electrical Substation Rehab - 186,259.00 186,259.00 - - 27,569.00 158,690.00 302008 RCTP Fence 250,000.00 200,000.00 450,000.00 - - - 450,000.00 302009 Truman & Harris - 50,000.00 50,000.00 - - - 50,000.00 302101 Sanitation Sewer Evaluation Survey 250,000.00 - 250,000.00 - 114,155.15 11,400.00 124,444.85 302102 Raymond Harkless Mills San Imp 200,000.00 - 200,000.00 - - - 200,000.00 302103 Pump Station Imp & Maintenance 200,000.00 - 200,000.00 - 67,148.00 - 132,852.00 302104 Polymer System Relocation 100,000.00 - 100,000.00 - - - 100,000.00 302105 Piping Rehabilitation 200,000.00 - 200,000.00 - 19,947.50 - 180,052.50 9757 TRENCHLESS TECHNOLOGY 500,000.00 1,321,680.92 1,821,680.92 - 558,251.85 95,409.46 1,168,019.61 $ 5,330,000.00 12,936,310.96 18,266,310.96 - 4,369,914.19 2,393,494.26 11,502,902.51 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 12,787,377.72 $ 5,478,933.24 18,266,310.96 Less Expenditures 272,220.32 2,121,273.94 2,393,494.26 Less Encumbrances 1,012,254.89 3,357,659.30 4,369,914.19 Total Available 11,502,902.51 $ - 11,502,902.51

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Events Center Debt Service

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating revenues: Charges for Services $ 0.00% -91.67% Miscellaneous 0.00% -91.67% Total operating revenues 0.00% -91.67% Operating Expenses: Personnel Services 0.00% -91.67% Other Services 55,529 (55,529) 0.00% -91.67% Supplies 0.00% -91.67% Capital Outlay 75,000 1,478,361 140,244 1,338,117 9.49% -82.18% Debt Service 5,173,844 5,173,844 4,862,117 311,727 93.97% 2.30% Other Expenses 0.00% -91.67% Total Operating Expenses 5,248,844 6,652,205 5,057,890 1,594,315 76.03% -15.64% Nonoperating Revenues (Expenses): Investment Income 29,451 29,451 0.00% -91.67% Miscellaneous Revenue (Expense) 0.00% -91.67% Sales Tax 5,173,844 5,173,844 4,416,102 (757,742) 85.35% -6.32% Total Nonoperating Revenue (Expenses) 5,173,844 5,173,844 4,445,553 (728,291) 0.00% -91.67% (75,000) (1,478,361) (612,337) 866,024 41.42% -50.25% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -91.67% Transfers In 75,000 75,000 75,000 0.00% -91.67% Transfers Out 0.00% -91.67% Total Transfers 75,000 75,000 75,000 0.00% -91.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (1,403,361) (612,337) 791,024 Unassigned Fund Balance at Beginning of Year (24,424,459) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (446,562) Ending Unassigned Fund Balance, 05/31/21 (25,483,358) Restricted: Bond Reserve Project Accounts 6,808,663 Total restricted 6,808,663 Committed: Capital Projects In Process 1,338,117 Total Committed 1,338,117 Assigned: Prior Year Open Encumbrances - Excluding Capital Projects Current Year Open Encumbrances - Excluding Capital Projects Total Assigned Total Fund Balance $ (17,336,578) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Central Garage

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating revenues: Charges for Services $ 2,088,731 2,088,731 1,480,261 (608,470) 70.87% -20.80% Miscellaneous 5,284 5,284 0.00% -91.67% Total Operating Revenues 2,088,731 2,088,731 1,485,545 (603,186) 71.12% -20.55% Operating Expenses: Personnel Services 754,502 754,502 639,059 115,443 84.70% -6.97% Other Services 550,811 547,411 522,391 25,020 95.43% 3.76% Supplies 768,986 772,386 590,522 181,864 76.45% -15.22% Capital Outlay 25,375 25,375 16,972 8,403 66.88% -24.79% Other Expenses 0.00% -91.67% Total Operating Expenses 2,099,674 2,099,674 1,768,944 330,730 84.25% -7.42% Nonoperating Revenues (Expenses): Investment Income 300 300 9,081 8,781 3027.00% 2935.33% Miscellaneous Revenue (Expense) 5,640 5,640 0.00% -91.67% Total Nonoperating Revenue (Expenses) 300 300 14,721 14,421 4907.00% 4815.33% (10,643) (10,643) (268,678) (258,035) 2524.46% 2432.79% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -91.67% Transfers In 0.00% -91.67% Transfers Out 0.00% -91.67% Total Transfers 0.00% -91.67% Change In Net Position (Budget Basis) $ (10,643) (10,643) (268,678) (258,035) Unassigned Fund Balance at Beginning of Year (1,211,182) Cancellation of Prior Year Encumbrances 33,096 Change in Other Fund Balance Components During the Year (110,433) Year-end investment market value adjustment Ending Unassigned Fund Balance GAAP Basis, 05/31/21 (1,557,197) Other Net Position Components: Assigned - Current Year Encumbrances 215,368 Assigned - Prior Year Encumbrances Total Fund Balance $ (1,341,829) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Staywell Health Care

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating revenues: Charges for Services $ 14,532,190 14,532,190 16,390,780 1,858,590 112.79% 21.12% Miscellaneous 0.00% -91.67% Total Operating Revenues 14,532,190 14,532,190 16,390,780 1,858,590 112.79% 21.12% Operating Expenses: Personnel Services 168,240 (168,240) 0.00% -91.67% Other Services 14,532,190 14,532,190 20,489,960 (5,957,770) 141.00% 49.33% Supplies 128 (128) 0.00% -91.67% Capital Outlay 0.00% -91.67% Other Expenses 0.00% -91.67% Total Operating Expenses 14,532,190 14,532,190 20,658,328 (6,126,138) 142.16% 50.49% Nonoperating Revenues (Expenses): Investment Income 4,513 4,513 0.00% -91.67% Miscellaneous Revenue (Expense) 1,154,450 1,154,450 0.00% -91.67% Total Nonoperating Revenue (Expenses) 1,158,963 1,158,963 0.00% -91.67% (3,108,585) (3,108,585) 0.00% -91.67% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -91.67% Transfers In 0.00% -91.67% Transfers Out 0.00% -91.67% Total Transfers 0.00% -91.67% Change In Net Position (Budget Basis) $ (3,108,585) (3,108,585) Unassigned Fund Balance at Beginning of Year 3,312,003 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 384,120 Ending Unassigned Fund Balance GAAP Basis, 05/31/21 587,538 Other Net Position Components: Assigned - Current Year Encumbrances 20,000 Assigned - Prior Year Encumbrances Total Fund Balance $ 607,538 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Workers' Compensation

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating revenues: Charges for Services $ 3,558,840 3,558,840 3,262,270 (296,570) 91.67% 0.00% Miscellaneous 1,102 1,102 0.00% -91.67% Total Operating Revenues 3,558,840 3,558,840 3,263,372 (295,468) 91.70% 0.03% Operating Expenses: Personnel Services 21,000 21,000 12,147 8,853 57.84% -33.83% Other Services 4,500,000 4,500,000 2,454,527 2,045,473 54.55% -37.12% Supplies 4,000 4,000 4,000 0.00% -91.67% Capital Outlay 2,000 2,000 2,000 0.00% -91.67% Other Expenses 0.00% -91.67% Total Operating Expenses 4,527,000 4,527,000 2,466,674 2,060,326 54.49% -37.18% Nonoperating Revenues (Expenses): Investment Income 12,000 12,000 1,245 (10,755) 10.38% -81.30% Miscellaneous Revenue (Expense) 38,605 38,605 0.00% -91.67% Total Nonoperating Revenue (Expenses) 12,000 12,000 39,850 27,850 332.08% 240.41% (956,160) (956,160) 836,548 1,792,708 -87.49% -179.16% Transfers In 0.00% -91.67% Transfers Out 0.00% -91.67% Total Transfers 0.00% -91.67% Change In Net Position (Budget Basis) $ (956,160) (956,160) 836,548 1,792,708 Unassigned Fund Balance at Beginning of Year (8,552,971) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (590,174) Year-end investment market value adjustment Ending Unassigned Fund Balance GAAP Basis, 05/31/21 (8,306,597) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 16,150 Assigned - Prior Year Encumbrances 10,675 Total Fund Balance $ (8,279,772) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating revenues: Charges for Services $ 2,991,000 2,991,000 2,741,750 (249,250) 91.67% 0.00% Miscellaneous 0.00% -91.67% Total Operating Revenues 2,991,000 2,991,000 2,741,750 (249,250) 91.67% 0.00% Operating Expenses: Personnel Services 15,000 15,000 12,147 2,853 80.98% -10.69% Other Services 2,988,000 2,988,000 2,177,287 810,713 72.87% -18.80% Supplies 3,000 3,000 328 2,672 10.93% -80.74% Capital Outlay 0.00% -91.67% Other Expenses 0.00% -91.67% Total Operating Expenses 3,006,000 3,006,000 2,189,762 816,238 72.85% -18.82% Nonoperating Revenues (Expenses): Investment Income 11,736 11,736 0.00% -91.67% Miscellaneous Revenue (Expense) 13 13 0.00% -91.67% Total Nonoperating Revenue (Expenses) 11,749 11,749 0.00% -91.67% (15,000) (15,000) 563,737 578,737 -3758.25% -3849.92% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -91.67% Transfers In 0.00% -91.67% Transfers Out 0.00% -91.67% Total Transfers 0.00% -91.67% Change In Net Position (Budget Basis) $ (15,000) (15,000) 563,737 578,737 Unassigned Fund Balance at Beginning of Year 573,283 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, 05/31/21 1,137,020 Other Net Position Components: Assigned - Current Year Encumbrances 18,830 Assigned - Prior Year Encumbrances 732 Total Fund Balance $ 1,156,582 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Enterprise

For the period ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Operating revenues: Charges for Services $ 1,430,000 1,430,000 1,310,833 (119,167) 91.67% 0.00% Miscellaneous 0.00% -91.67% Total Operating Revenues 1,430,000 1,430,000 1,310,833 (119,167) 91.67% 0.00% Operating Expenses: Personnel Services 430,000 430,000 503,183 (73,183) 117.02% 25.35% Other Services 999,561 999,561 970,596 28,965 97.10% 5.43% Supplies 0.00% -91.67% Capital Outlay 4,596,317 (4,596,317) 0.00% -91.67% Other Expenses 0.00% -91.67% Total Operating Expenses 1,429,561 1,429,561 6,070,096 (4,640,535) 424.61% 332.94% Nonoperating Revenues (Expenses): Investment Income 200 200 (200) 0.00% -91.67% Miscellaneous Revenue (Expense) 0.00% -91.67% Total Nonoperating Revenue (Expenses) 200 200 (200) 0.00% -91.67% 639 639 (4,759,263) (4,759,902) -744798.59% -744890.26% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -91.67% Transfers In – CARES Act 2,775,613 (2,775,613) 0.00% -91.67% Transfers Out 0.00% -91.67% Total Transfers 2,775,613 (2,775,613) 0.00% -91.67% Change In Net Position (Budget Basis) $ 639 639 (1,983,650) (1,984,289) Unassigned Fund Balance at Beginning of Year (990,064) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance GAAP Basis, 05/31/21 (2,973,714) Other Net Position Components: Assigned - Current Year Encumbrances 58,870 Assigned - Prior Year Encumbrances 97,660 Total Fund Balance $ (2,817,184) Income (Loss) Before Transfers

Planning

Resource

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Charges for Services $ 9,289 9,289 0.00% -91.67% Investment Income (Loss) 500 500 214 (286) 42.80% -48.87% Other Revenue 0.00% -91.67% Total Revenues 500 500 9,503 9,003 1900.60% 1808.93% Expenditures: General Government 93 (93) 0.00% -91.67% Debt Service 9,998 9,998 9,289 709 92.91% 1.24% Total Expenditures 9,998 9,998 9,382 616 93.84% 2.17% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total expenditures and other financing uses 9,998 9,998 9,382 616 93.84% 2.17% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (9,498) (9,498) 121 9,619 Unassigned Fund Balance at Beginning of Year 103,247 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 103,368 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 103,368

Comparison Schedule Debt Service - Neighborhood Improvement Districts For the period ended May 31, 2021 30

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Charges for Services $ 9,551 9,551 0.00% -91.67% Investment Income 2,264 2,264 0.00% -91.67% Intergovernmental 107,716 107,716 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 119,531 119,531 0.00% -91.67% Other Financing Sources: Transfers In 0.00% -91.67% Total Other Financing Sources 0.00% -91.67% Total Revenues and Other Financing Sources 119,531 119,531 0.00% -91.67% Expenditures: Public Works 0.00% -91.67% Culture and Recreation 0.00% -91.67% Capital Outlay 338,651 225,864 112,787 66.70% -24.97% Total Expenditures 338,651 225,864 112,787 66.70% -24.97% Other Financing Uses: Transfers Out/Capital Outlay 66,041 (66,041) 0.00% -91.67% Total Other Financing Uses 66,041 (66,041) 0.00% -91.67% Total Expenditures and Other Financing Uses 338,651 291,905 46,746 86.20% -5.47% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (338,651) (172,374) 166,277 Unassigned Fund Balance at Beginning of Year (51,591) Cancellation of Prior Year Encumbrances 24,286 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 (199,679) Other Fund Balance Components: Committed - Current Year Encumbrances 188,763 Committed - Prior Year Encumbrances 14,615 Total Fund Balance $ 3,699

Comparison Schedule

Improvements Capital Project Fund

the period ended May 31, 2021 31

Budgetary

CITY OF INDEPENDENCE, MISSOURI Street

For

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Charges for Services $ 0.00% -91.67% Investment Income (Loss) 356 356 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 356 356 0.00% -91.67% Expenditures: Public Works 0.00% -91.67% Culture and Recreation 0.00% -91.67% Capital Outlay 0.00% -91.67% Total Expenditures 0.00% -91.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 0.00% -91.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 356 356 Unassigned Fund Balance at Beginning of Year 21,577 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 21,933 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,933

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Charges for Services $ 0.00% -91.67% Investment Income 24 24 0.00% -91.67% Other Revenue 5,289 5,289 0.00% -91.67% Total revenues 5,313 5,313 0.00% -91.67% Other Financing Sources: Transfers In 418,452 418,452 0.00% -91.67% Total Other Financing Sources 418,452 418,452 0.00% -91.67% Total Revenues and Other Financing Sources 423,765 423,765 0.00% -91.67% Expenditures: Public Works 0.00% -91.67% Culture and Recreation 0.00% -91.67% Capital Outlay 1,443,621 885,170 558,451 61.32% -30.35% Total Expenditures 1,443,621 885,170 558,451 0.00% -91.67% Other Financing Uses: Transfers Out/Capital Outlay 420,024 (420,024) 0.00% -91.67% Total Other Financing Uses 420,024 (420,024) 0.00% -91.67% Total expenditures and other financing uses 1,443,621 1,305,194 138,427 90.41% -1.26% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (1,443,621) (881,429) 562,192 Unassigned Fund Balance at Beginning of Year (83,551) Cancellation of Prior Year Encumbrances 9,104 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 (955,876) Other Fund Balance Components: Committed - Current Year Encumbrances 853,227 Committed - Prior Year Encumbrances 69,980 Total Fund Balance $ (32,669)

Other Improvements Capital Project Fund

period

May 31, 2021 33

Buildings and

For the

ended

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Charges for Services $ 0.00% -91.67% Investment Income 0.00% -91.67% Other Revenue 0.00% -91.67% Total revenues 0.00% -91.67% Expenditures: Public Works 0.00% -91.67% Culture and Recreation 0.00% -91.67% Capital Outlay 0.00% -91.67% Total Expenditures 0.00% -91.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total expenditures and other financing uses 0.00% -91.67% 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, 05/31/21 (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 May 31, 2021 34

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Charges for Services $ 0.00% -91.67% Investment Income (Loss) 533 533 0.00% -91.67% Other Revenue 0.00% -91.67% Total revenues 533 533 0.00% -91.67% Expenditures: Public Works 0.00% -91.67% Culture and Recreation 0.00% -91.67% Capital Outlay 0.00% -91.67% Total Expenditures 0.00% -91.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total expenditures and other financing uses 0.00% -91.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 533 533 Unassigned Fund Balance at Beginning of Year 31,426 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 05/31/21 31,959 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,959

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Charges for Services $ 16,600 16,600 (16,600) 0.00% -91.67% Investment Income 220 220 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 16,600 16,600 220 (16,380) 1.33% -90.34% Expenditures: Public Works 0.00% -91.67% Culture and Recreation 18,209 18,209 8,000 10,209 43.93% -47.74% Capital Outlay 0.00% -91.67% Total Expenditures 18,209 18,209 8,000 10,209 43.93% -47.74% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 18,209 18,209 8,000 10,209 43.93% -47.74% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ (1,609) (1,609) (7,780) (6,171) Unassigned Net Position at Beginning of Year 9,495 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Net Position, 05/31/21 1,715 Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $ 1,715

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

CITY OF INDEPENDENCE, MISSOURI Budgetary

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Sales Taxes $ 7,700,767 7,700,767 6,722,542 (978,225) 87.30% -4.37% Investment Income 128,715 128,715 15,684 (113,031) 12.19% -79.48% Total Revenues 7,829,482 7,829,482 6,738,226 (1,091,256) 86.06% -5.61% Expenditures: Administrative Fee 154,015 154,015 134,451 19,564 87.30% -4.37% Insurance 2,150 2,150 2,150 0.00% -91.67% Legal 44,850 44,850 44,850 0.00% -91.67% Audit 5,150 5,150 5,150 100.00% 8.33% Banking 5,916 5,916 6,554 (638) 110.78% 19.11% Contract Services 310,500 310,500 302,887 7,613 97.55% 5.88% Capital Outlay 0.00% -91.67% Other 0.00% -91.67% Total Expenditures 522,581 522,581 449,042 73,539 85.93% -5.74% Other Financing Uses: Transfers Out - EATS (75,000) (75,000) (587,180) 512,180 782.91% 691.24% Transfers Out - Debt Service (City) (5,173,844) (5,173,844) (3,828,922) (1,344,922) 74.01% -17.66% Total Other Financing Uses (5,248,844) (5,248,844) (4,416,102) (832,742) 84.13% -7.54% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 2,058,057 2,058,057 1,873,082 (184,975) Unassigned Fund Balance at Beginning of Year 7,010,144 Cancellation of Prior Year Encumbrances 30,725 Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 8,913,951 Other Fund Balance Components: Restricted - current year encumbrances Restricted - prior year encumbrances Total Fund Balance $ 8,913,951

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Sales taxes $ 437,272 437,272 0.00% -91.67% Investment income 215 215 0.00% -91.67% Total revenues 437,487 437,487 0.00% -91.67% Expenditures: Administrative fee 8,745 (8,745) 0.00% -91.67% Insurance 2,000 2,000 2,132 (132) 106.60% 14.93% Legal 1,250 (1,250) 0.00% -91.67% Audit 4,700 4,700 5,150 (450) 109.57% 17.90% Banking 339 (339) 0.00% -91.67% Contract services 0.00% -91.67% Capital outlay 0.00% -91.67% Other 0.00% -91.67% Total expenditures 6,700 6,700 17,616 (10,916) 262.93% 171.26% Other financing uses: Transfers out - EATS (248,491) (248,491) (218,636) (29,855) 87.99% -3.68% Transfers out - Debt Service (City) (215,000) (215,000) (191,000) (24,000) 88.84% -2.83% Total other financing uses (463,491) (463,491) (409,636) (53,855) 88.38% -3.29% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (470,191) (470,191) 10,235 480,426 Unassigned Fund Balance at Beginning of Year 82,217 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (471) Unassigned Ending Fund Balance, 05/31/21 91,981 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation 6,259 Total Fund Balance $ 98,240

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

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 16,228,916 16,228,916 17,926,761 1,697,845 110.46% 18.79% Investment Income (Loss) 371,791 371,791 0.00% -91.67% Other revenue 1,310,958 1,310,958 1,229,331 (81,627) 93.77% 2.10% Total Revenues 17,539,874 17,539,874 19,527,883 1,988,009 111.33% 19.66% Other Financing Sources: Transfers In 1,327,471 1,327,471 1,007,205 (320,266) 75.87% -15.80% Total Other Financing Sources 1,327,471 1,327,471 1,007,205 (320,266) 75.87% -15.80% Total Revenues and Other Financing Sources 18,867,345 18,867,345 20,535,088 1,667,743 108.84% 17.17% Expenditures: Tax Increment Financing 1,792,897 1,792,897 2,304,147 (511,250) 128.52% 36.85% Debt Service Principal 9,594,866 10,081,215 7,940,808 2,140,407 78.77% -12.90% Interest and Fiscal Agent Fees 5,587,948 5,587,948 6,610,600 (1,022,652) 118.30% 26.63% Debt Issuance Costs 0.00% -91.67% Total Expenditures 16,975,711 17,462,060 16,855,555 606,505 96.53% 4.86% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 587,181 (587,181) 0.00% -91.67% Total Other Financing Uses 587,181 (587,181) 0.00% -91.67% Total Expenditures and Other Financing Uses 16,975,711 17,462,060 17,442,736 19,324 99.89% 8.22% Excess of Revenues Over (Under) Expenditures and other financing uses $ 1,891,634 1,405,285 3,092,352 1,687,067 Unassigned Fund Balance at Beginning of Year 18,749,314 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 21,841,666 Other Fund Balance Components: Restricted - Current Year Encumbrances 2,500 Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 12,333,319 Total Fund Balance $ 34,192,711

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 0.00% -91.67% Investment Income (Loss) 26 26 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 26 26 0.00% -91.67% Expenditures: Tax Increment Financing 0.00% -91.67% Debt Service Principal 0.00% -91.67% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 0.00% -91.67% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 0.00% -91.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26 26 Unassigned Fund Balance at Beginning of Year 1,572 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 1,598 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,598

Truman Rd TIF

the Period Ended May 31, 2021 40

Schedule Mid-Town

For

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 257,999 257,999 (1,622) (259,621) -0.63% -92.30% Investment Income (Loss) 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 257,999 257,999 (1,622) (259,621) -0.63% -92.30% Expenditures: Tax Increment Financing 3,822 3,822 3,822 0.00% -91.67% Debt Service Principal 50,950 50,950 50,950 0.00% -91.67% Interest and Fiscal Agent Fees 203,227 203,227 14,100 189,127 6.94% -84.73% Debt Issuance Costs 0.00% -91.67% Total Expenditures 257,999 257,999 14,100 243,899 5.47% -86.20% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 257,999 257,999 14,100 243,899 5.47% -86.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (15,722) (15,722) Unassigned Fund Balance at Beginning of Year 15,722 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $

TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule RSO

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 26,271 26,271 29,428 3,157 112.02% 20.35% Investment Income (Loss) (23) (23) 0.00% -91.67% Other Revenue 102,958 102,958 82,901 (20,057) 80.52% -11.15% Total Revenues 129,229 129,229 112,306 (16,923) 86.90% -4.77% Other Financing Sources: Transfers In 187,942 187,942 (187,942) 0.00% -91.67% Total Other Financing Sources 187,942 187,942 (187,942) 0.00% -91.67% Total Revenues and Other Financing Sources 317,171 317,171 112,306 (204,865) 35.41% -56.26% Expenditures: Tax Increment Financing 7,801 7,801 7,898 (97) 101.24% 9.57% Debt Service Principal 190,000 190,000 190,000 100.00% 8.33% Interest and Fiscal Agent Fees 339,938 339,938 334,237 5,701 98.32% 6.65% Debt Issuance Costs 0.00% -91.67% Total Expenditures 537,739 537,739 532,135 5,604 98.96% 7.29% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 537,739 537,739 532,135 5,604 98.96% 7.29% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (220,568) (220,568) (419,829) (199,261) Unassigned Fund Balance at Beginning of Year (1,206,894) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 (1,626,723) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 557,834 Total Fund Balance $ (1,068,889)

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF For the Period Ended May 31, 2021 42

CITY

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 1,446,920 1,446,920 1,391,891 (55,029) 96.20% 4.53% Investment Income (Loss) 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 1,446,920 1,446,920 1,391,891 (55,029) 96.20% 4.53% Other Financing Sources: Transfers In 118,097 118,097 55,516 (62,581) 47.01% -44.66% Total Other Financing Sources 118,097 118,097 55,516 (62,581) 47.01% -44.66% Total Revenues and Other Financing Sources 1,565,017 1,565,017 1,447,407 (117,610) 92.49% 0.82% Expenditures: Tax Increment Financing 121,261 121,261 29,330 91,931 24.19% -67.48% Debt Service Principal 1,630,000 1,630,000 1,815,000 (185,000) 111.35% 19.68% Interest and Fiscal Agent Fees 140,068 140,068 74,869 65,199 53.45% -38.22% Debt Issuance Costs 0.00% -91.67% Total Expenditures 1,891,329 1,891,329 1,919,199 (27,870) 101.47% 9.80% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 55,516 (55,516) 0.00% -91.67% Total Other Financing Uses 55,516 (55,516) 0.00% -91.67% Total Expenditures and Other Financing Uses 1,891,329 1,891,329 1,974,715 (83,386) 104.41% 12.74% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (326,312) (326,312) (527,308) (200,996) Unassigned Fund Balance at Beginning of Year (2,498,194) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 (3,025,502) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (3,025,502)

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 568,730 568,730 616,441 47,711 108.39% 16.72% Investment Income (Loss) 30,685 30,685 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 568,730 568,730 647,126 78,396 113.78% 22.11% Expenditures: Tax Increment Financing 15,338 15,338 15,463 (125) 100.81% 9.14% Debt Service Principal 385,000 385,000 405,000 (20,000) 105.19% 13.52% Interest and Fiscal Agent Fees 36,150 36,150 24,600 11,550 68.05% -23.62% Debt Issuance Costs 0.00% -91.67% Total Expenditures 436,488 436,488 445,063 (8,575) 101.96% 10.29% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 436,488 436,488 445,063 (8,575) 101.96% 10.29% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 132,242 132,242 202,063 69,821 Unassigned Fund Balance at Beginning of Year 1,841,662 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 2,043,725 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 2,043,725

OF INDEPENDENCE,

Budgetary Comparison Schedule Drumm Farm TIF For the Period Ended May 31, 2021 44

CITY

MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Eastland TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 5,053,492 5,053,492 5,424,878 371,386 107.35% 15.68% Investment Income (Loss) 205,467 205,467 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 5,053,492 5,053,492 5,630,345 576,853 111.41% 19.74% Other Financing Sources: Transfers In 664,783 664,783 927,666 262,883 139.54% 47.87% Total Other Financing Sources 664,783 664,783 927,666 262,883 139.54% 47.87% Total Revenues and Other Financing Sources 5,718,275 5,718,275 6,558,011 839,736 114.69% 23.02% Expenditures: Tax Increment Financing 457,612 457,612 367,980 89,632 80.41% -11.26% Debt Service Principal 2,870,000 2,870,000 3,005,000 (135,000) 104.70% 13.03% Interest and Fiscal Agent Fees 115 115 291,650 (291,535) 253608.70% 253517.03% Debt Issuance Costs 0.00% -91.67% Total Expenditures 3,327,727 3,327,727 3,664,630 (336,903) 110.12% 18.45% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 507,642 (507,642) 0.00% -91.67% Total Other Financing Uses 507,642 (507,642) 0.00% -91.67% Total Expenditures and Other Financing Uses 3,327,727 3,327,727 4,172,272 (844,545) 125.38% 33.71% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,390,548 2,390,548 2,385,739 (4,809) Unassigned Fund Balance at Beginning of Year 12,292,653 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 14,678,392 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 897,693 Total Fund Balance $ 15,576,085

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 57,965 57,965 44,928 (13,037) 77.51% -14.16% Investment Income (Loss) 460 460 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 57,965 57,965 45,388 (12,577) 78.30% -13.37% Expenditures: Tax Increment Financing 1,645 1,645 1,431 214 86.99% -4.68% Debt Service Principal 10,000 10,000 2,815 7,185 28.15% -63.52% Interest and Fiscal Agent Fees 45,530 45,530 64,985 (19,455) 142.73% 51.06% Debt Issuance Costs 0.00% -91.67% Total Expenditures 57,175 57,175 69,231 (12,056) 121.09% 29.42% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 57,175 57,175 69,231 (12,056) 121.09% 29.42% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 790 790 (23,843) (24,633) Unassigned Fund Balance at Beginning of Year 31,933 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 8,090 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 8,090

OF INDEPENDENCE,

Budgetary Comparison Schedule North Independence TIF For the Period Ended May 31, 2021 46

CITY

MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Mt

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 2,179 2,179 2,037 (142) 93.48% 1.81% Investment Income (Loss) 782 782 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 2,179 2,179 2,819 640 129.37% 37.70% Other Financing Sources: Transfers In 0.00% -91.67% Capital lease proceeds 0.00% Total Other Financing Sources 0.00% -91.67% Total Revenues and Other Financing Sources 2,179 2,179 2,819 640 129.37% 37.70% Expenditures: Tax Increment Financing 63 63 60 3 95.24% 3.57% Debt Service Principal 0.00% -91.67% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 63 63 60 3 95.24% 3.57% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 63 63 60 3 95.24% 3.57% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,116 2,116 2,759 643 Unassigned Fund Balance at Beginning of Year 47,388 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 50,147 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 50,147

Washington TIF

the Period Ended May 31, 2021 47

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Crackerneck Creek TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 1,589,201 1,589,201 1,592,963 3,762 100.24% 8.57% Investment Income (Loss) 93,679 93,679 0.00% -91.67% Other Revenue 1,208,000 1,208,000 1,121,956 (86,044) 92.88% 1.21% Total Revenues 2,797,201 2,797,201 2,808,598 11,397 100.41% 8.74% Other Financing Sources: Transfers In 315,000 315,000 (315,000) 0.00% -91.67% Total Other Financing Sources 315,000 315,000 (315,000) 0.00% -91.67% Total Revenues and Other Financing Sources 3,112,201 3,112,201 2,808,598 (303,603) 90.24% -1.43% Expenditures: Tax Increment Financing 48,817 48,817 53,307 (4,490) 109.20% 17.53% Debt Service Principal 50,000 50,000 50,000 100.00% 8.33% Interest and Fiscal Agent Fees 3,779,920 3,779,920 3,777,571 2,349 99.94% 8.27% Debt Issuance Costs 0.00% -91.67% Total Expenditures 3,878,737 3,878,737 3,880,878 (2,141) 100.06% 8.39% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 3,878,737 3,878,737 3,880,878 (2,141) 100.06% 8.39% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (766,536) (766,536) (1,072,280) (305,744) Unassigned Fund Balance at Beginning of Year 5,889,536 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 4,817,256 Other Fund Balance Components: Restricted - Current Year Encumbrances 2,500 Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 7,522,922 Total Fund Balance $ 12,357,904

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 496,239 496,239 642,395 146,156 129.45% 37.78% Investment Income (Loss) 3,871 3,871 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 496,239 496,239 646,266 150,027 130.23% 38.56% Expenditures: Tax Increment Financing 9,590 9,590 12,974 (3,384) 135.29% 43.62% Debt Service 486,349 Principal 486,349 98,447 387,902 20.24% -71.43% Interest and Fiscal Agent Fees 529,353 (529,353) 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 495,939 495,939 640,774 (144,835) 129.20% 37.53% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 495,939 495,939 640,774 (144,835) 129.20% 37.53% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 300 300 5,492 5,192 Unassigned Fund Balance at Beginning of Year 3,942 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 9,434 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 9,434

INDEPENDENCE,

Comparison Schedule Old Landfill TIF For the Period Ended May 31, 2021 49

CITY OF

MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Trinity TIF

Schedule

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 489,107 489,107 421,350 (67,757) 86.15% -5.52% Investment Income (Loss) 23 23 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 489,107 489,107 421,373 (67,734) 86.15% -5.52% Other Financing Sources: Transfers In 32,466 32,466 19,872 (12,594) 61.21% -30.46% Total Other Financing Sources 32,466 32,466 19,872 (12,594) 61.21% -30.46% Total Revenues and Other Financing Sources 521,573 521,573 441,245 (80,328) 84.60% -7.07% Expenditures: Tax Increment Financing 11,267 11,267 12,362 (1,095) 109.72% 18.05% Debt Service Principal 510,360 510,360 115,166 395,194 22.57% -69.10% Interest and Fiscal Agent Fees 117,858 (117,858) 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 521,627 521,627 245,386 276,241 47.04% -44.63% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 19,872 (19,872) 0.00% -91.67% Total Other Financing Uses 19,872 (19,872) 0.00% -91.67% Total Expenditures and Other Financing Uses 521,627 521,627 265,258 256,369 50.85% -40.82% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (54) (54) 175,987 176,041 Unassigned Fund Balance at Beginning of Year (127,770) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 48,217 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 48,217

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 3,589,345 3,589,345 4,579,890 990,545 127.60% 35.93% Investment Income (Loss) 20,859 20,859 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 3,589,345 3,589,345 4,600,749 1,011,404 128.18% 36.51% Other Financing Sources: Transfers In 9,183 9,183 4,151 (5,032) 45.20% -46.47% Total Other Financing Sources 9,183 9,183 4,151 (5,032) 45.20% -46.47% Total Revenues and Other Financing Sources 3,598,528 3,598,528 4,604,900 1,006,372 127.97% 36.30% Expenditures: Tax Increment Financing 550,170 550,170 1,697,465 (1,147,295) 308.53% 216.86% Debt Service Principal 1,950,000 1,950,000 2,030,000 (80,000) 104.10% 12.43% Interest and Fiscal Agent Fees 1,043,000 1,043,000 955,350 87,650 91.60% -0.07% Debt Issuance Costs 0.00% -91.67% Total Expenditures 3,543,170 3,543,170 4,682,815 (1,139,645) 132.16% 40.49% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 4,151 (4,151) 0.00% -91.67% Total Other Financing Uses 4,151 (4,151) 0.00% -91.67% Total Expenditures and Other Financing Uses 3,543,170 3,543,170 4,686,966 (1,143,796) 132.28% 40.61% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 55,358 55,358 (82,066) (137,424) Unassigned Fund Balance at Beginning of Year 1,252,821 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 1,170,755 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,354,870 Total Fund Balance $ 4,525,625

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule HCA TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary

Comparison Schedule

Cinema East TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 257,861 257,861 235,750 (22,111) 91.43% -0.24% Investment Income (Loss) 16 16 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 257,861 257,861 235,766 (22,095) 91.43% -0.24% Expenditures: Tax Increment Financing 5,139 5,139 4,684 455 91.15% -0.52% Debt Service Principal 252,902 252,902 29,387 223,515 11.62% -80.05% Interest and Fiscal Agent Fees 185,027 (185,027) 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 258,041 258,041 219,098 38,943 84.91% -6.76% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 258,041 258,041 219,098 38,943 84.91% -6.76% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (180) (180) 16,668 16,848 Unassigned Fund Balance at Beginning of Year 36,112 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 52,780 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 52,780

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 1 TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 82,194 82,194 77,439 (4,755) 94.21% 2.54% Investment Income (Loss) 19 19 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 82,194 82,194 77,458 (4,736) 94.24% 2.57% Expenditures: Tax Increment Financing 2,063 2,063 1,758 305 85.22% -6.45% Debt Service Principal 80,131 80,131 44,000 36,131 54.91% -36.76% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 82,194 82,194 45,758 36,436 55.67% -36.00% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 82,194 82,194 45,758 36,436 55.67% -36.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 31,700 31,700 Unassigned Fund Balance at Beginning of Year 26,964 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 58,664 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 58,664

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 2 TIF For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 11,729 11,729 20,598 8,869 175.62% 83.95% Investment Income (Loss) 24 24 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 11,729 11,729 20,622 8,893 175.82% 84.15% Expenditures: Tax Increment Financing 246 246 287 (41) 116.67% 25.00% Debt Service Principal 11,483 11,483 1,500 9,983 13.06% -78.61% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 11,729 11,729 1,787 9,942 15.24% -76.43% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 11,729 11,729 1,787 9,942 15.24% -76.43% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 18,835 18,835 Unassigned Fund Balance at Beginning of Year 2,341 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 21,176 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 21,176

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Schedule

23rd & Noland Project 3 TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 24,348 24,348 30,719 6,371 126.17% 34.50% Investment Income (Loss) 14 14 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 24,348 24,348 30,733 6,385 126.22% 34.55% Expenditures: Tax Increment Financing 24,438 24,438 768 23,670 3.14% -88.53% Debt Service Principal 0.00% -91.67% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 24,438 24,438 768 23,670 3.14% -88.53% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 24,438 24,438 768 23,670 3.14% -88.53% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (90) (90) 29,965 30,055 Unassigned Fund Balance at Beginning of Year 7,388 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 37,353 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 37,353

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 462,503 462,503 408,350 (54,153) 88.29% -3.38% Investment Income (Loss) 127 127 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 462,503 462,503 408,477 (54,026) 88.32% -3.35% Expenditures: Tax Increment Financing 462,503 462,503 7,846 454,657 1.70% -89.97% Debt Service Principal 0.00% -91.67% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 462,503 462,503 7,846 454,657 1.70% -89.97% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 462,503 462,503 7,846 454,657 1.70% -89.97% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 400,631 400,631 Unassigned Fund Balance at Beginning of Year 91,416 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 492,047 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 492,047

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 145,470 145,470 243,207 97,737 167.19% 75.52% Investment Income (Loss) 11,760 11,760 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 145,470 145,470 254,967 109,497 175.27% 83.60% Expenditures: Tax Increment Financing 7,799 7,799 43,320 (35,521) 555.46% 463.79% Debt Service Principal 0.00% -91.67% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 7,799 7,799 43,320 (35,521) 555.46% 463.79% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 7,799 7,799 43,320 (35,521) 555.46% 463.79% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 137,671 137,671 211,647 73,976 Unassigned Fund Balance at Beginning of Year 557,713 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 769,360 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 769,360

Budgetary Comparison Schedule Independence Square TIF For the Period Ended May 31, 2021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 1,152,029 1,152,029 1,587,672 435,643 137.82% 46.15% Investment Income (Loss) 473 473 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 1,152,029 1,152,029 1,588,145 436,116 137.86% 46.19% Expenditures: Tax Increment Financing 23,927 23,927 34,206 (10,279) 142.96% 51.29% Debt Service Principal 1,128,102 1,128,102 154,493 973,609 13.69% -77.98% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 1,152,029 1,152,029 188,699 963,330 16.38% -75.29% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 1,152,029 1,152,029 188,699 963,330 16.38% -75.29% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,399,446 1,399,446 Unassigned Fund Balance at Beginning of Year 368,733 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 1,768,179 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,768,179

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 382,156 382,156 353,550 (28,606) 92.51% 0.84% Investment Income (Loss) 3,472 3,472 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 382,156 382,156 357,022 (25,134) 93.42% 1.75% Expenditures: Tax Increment Financing 6,200 (6,200) 0.00% -91.67% Debt Service Principal 382,156 382,156 382,156 0.00% -91.67% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 382,156 382,156 6,200 375,956 1.62% -90.05% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 382,156 382,156 6,200 375,956 1.62% -90.05% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 350,822 350,822 Unassigned Fund Balance at Beginning of Year 69,829 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Unassigned Ending Fund Balance, 05/31/21 420,651 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 420,651

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 97,731 97,731 112,340 14,609 114.95% 23.28% Investment Income (Loss) 29 29 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 97,731 97,731 112,369 14,638 114.98% 23.31% Expenditures: Tax Increment Financing 3,949 3,949 2,875 1,074 72.80% -18.87% Debt Service Principal 93,782 93,782 93,782 0.00% -91.67% Interest and Fiscal Agent Fees 115,800 (115,800) 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 97,731 97,731 118,675 (20,944) 121.43% 29.76% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 97,731 97,731 118,675 (20,944) 121.43% 29.76% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (6,306) (6,306) Unassigned Fund Balance at Beginning of Year 30,593 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 24,287 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 24,287

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 1 TIF For the Period Ended May 31, 2021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Marketplace Project 2 TIF

For the Period Ended May 31, 2021

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 35,447 35,447 112,557 77,110 317.54% 225.87% Investment Income (Loss) 28 28 0.00% -91.67% Other Revenue 0.00% -91.67% Total Revenues 35,447 35,447 112,585 77,138 317.62% 225.95% Expenditures: Tax Increment Financing 35,447 35,447 3,633 31,814 10.25% -81.42% Debt Service Principal 0.00% -91.67% Interest and Fiscal Agent Fees 125,200 (125,200) 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 35,447 35,447 128,833 (93,386) 363.45% 271.78% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 35,447 35,447 128,833 (93,386) 363.45% 271.78% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (16,248) (16,248) Unassigned Fund Balance at Beginning of Year 38,028 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 21,780 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 21,780

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 91.67% of Year Budget Revenues: Taxes $ 0.00% -91.67% Investment Income (Loss) 0.00% -91.67% Other Revenue 24,474 24,474 0.00% -91.67% Total Revenues 24,474 24,474 0.00% -91.67% Expenditures: Tax Increment Financing 300 (300) 0.00% -91.67% Debt Service Principal 0.00% -91.67% Interest and Fiscal Agent Fees 0.00% -91.67% Debt Issuance Costs 0.00% -91.67% Total Expenditures 300 (300) 0.00% -91.67% Other Financing Uses: Issuance of Debt 0.00% -91.67% Reoffering Premium/Original Issue Discount 0.00% -91.67% Payment to Refund Loans Escrow Agent 0.00% -91.67% Transfers Out 0.00% -91.67% Total Other Financing Uses 0.00% -91.67% Total Expenditures and Other Financing Uses 300 (300) 0.00% -91.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 24,174 24,174 Unassigned Fund Balance at Beginning of Year (24,174) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 05/31/21 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $

Application Fees

the Period Ended May 31, 2021 62

TIF

For