2022 April Monthly Report by cityofindepmo

MEMO

Date: JUNE 2022

To: Audit Finance Committee

From: Finance

APRIL CITY‐WIDE TAX REVENUE

Real Estate Tax

 The City collects property tax in the General Fund and the Health, Parks and Recreation Funds. The City receives real estate taxes in November. Taxes decreased from 2020-21 by $129,417 due the prior year recoupments issued by Jackson County that reduced the City’s assessed property valuation. Recoupments are the settlements by the residents that appeal their property valuations

 Budgeted split was set with 68% to General Fund with the remaining 32% to Health Levy Fund and Recreation Prop Fund. The 32% is then split with 32% to Health Levy Fund and 68% to Recreation Prop Fund

Sales Tax

 As shown with the red dot on the Sales Tax revenue graph below, April sales tax collections are slightly higher than the last two year’s collections.

500,000 1,000,000 1,500,000 2,000,000 2,500,000 SALES TAX REVENUE ‐ GENERAL FUND 002 2019-20 2020-21 2021-22 15,000,000 16,000,000 17,533,711 17,745,438 18,295,167 16,243,637 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Annual Sales Tax Revenue General Fund 002 April 30, 2022

Use Tax

 The cap for Animal Shelter (Fund 010) is $762,750

 Per Ordinance 19251 dated 08/16/21 and the passage of the special election held on November 2, 2021, the cap for Police Use Tax (Fund 018) has increase from $3,032,000 to $4,000,000 and allows for the police portion of the use tax to be utilized for all sworn police personnel and equipment.

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

Use Tax Monthly for 2021‐2022

Use Tax Annual Comparison For Years Ending 2020‐2022

April 2022 Year to Date Fund Collections Collections Animal Services Use $ - $ 762,750 Police Use $ 439,783 $ 4,000,000 General $ 7,697 $ 7,697 Street Sales $ 3,848 $ 3,848 Parks Sales $ 1,924 $ 1,924 Stormwater sales $ 1,924 $ 1,924 Police Sales $ 962 $ 962 Fire Sales $ 3,848 $ 3,848 $ 459,986 $ 4,782,953100,000 200,000 300,000 400,000 500,000 600,000 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

2020 2021 2022 217,198 258,488 263,056 24,008 - - - - - -217,198 258,488 263,056 398,995 470,046 4 07,328 468,973 553,856 522,277 439,783---- 20,203 - -100,000 200,000 300,000 400,000 500,000 600,000

010 Animal 018 Police Other-Over Cap

TRANSIENT GUEST TAX

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

 Use of funds are used for Historic site maintenance and Tourism sales and services. The April collections are trending higher than collections for April in 2020 and 2021.

Guest Tax By Month

Fiscal Years 2020, 2021 & YTD 2022

Guest Tax Annual Receipts Fiscal Years

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

2019-2020 2020-2021 2021-2022 1,963,550 1,991,864 1,938,962 1,967,003 1,554,582 1,321,757 1,717,533 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2016 2017 2018 2019 2020 2021 2022

YTD 2022

2016 ‐

FUND BALANCE

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

o General Fund – 16% of annual operating revenues.

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

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

 The following page shows the fund balance calculation for April 30, 2022.

o The General Fund and Power and Light funds are below their targets.

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

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

 Power and Light, Water, and Water Pollution Control cash reserve have been updated and are based on the June 30,2021 audited financials.

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

Fund March 31 Balance Policy Basis of Calculation Actual % 5% Policy 16% Policy Over (Under) General 8,182,320 16% of operating expenditures 78,017,743 10% - 12,482,839 (4,300,519) $ Street Sales Tax 2,248,814 Between 5% and 16% of Revenues 9,035,391 25% - 1,445,663 803,151 Park Improvement 2,783,189 Between 5% and 16% of Revenues 5,037,657 55% - 806,025 1,977,164 Storm Water 8,376,603 Between 5% and 16% of Revenues 4,637,032 181% - 741,925 7,634,678 Police Public Safety Sales Tax 2,156,614 5% of Annual Revenues 2,459,201 88% 122,960 - 2,033,654 Fire Protection Sales Tax 434,402 Between 5% and 16% of Revenues 2,271,486 19% - 363,438 70,964 Animal Shelter Use Tax 374,245 Between 5% and 16% of Revenues 762,750 49% - 122,040 252,205 Police Use Tax 5,125,312 Between 5% and 16% of Revenues 3,039,000 169% - 486,240.00 4,639,072 Health Property Tax 344,402 Between 5% and 16% of Revenues 1,386,432 25% - 221,829.12 122,573 Parks and Rec Property Tax 916,973 Between 5% and 16% of Revenues 2,146,831 43% - 343,493 573,480 Tourism 1,215,802 Between 5% and 16% of Revenues 1,683,926 72% - 269,428.16 946,374 Power and Light 44,119,629 Risk Based Calculation 52,500,000 - - - (8,380,371) Water 45,619,173 Risk Based Calculation 14,400,000 0% - - 31,219,173 Water Pollution Control 34,828,421 Risk Based Calculation 12,700,000 - - - 22,128,421 CITY OF INDEPENDENCE, MISSOURI Reserve Balance per Policy For the period ended April 30, 2022

Capital Improvement Program 2022‐2027

Total 6‐year Fund 2022 2023 2024 2025 2026 2027 CIP General - - - - - -Street Sales 6,499,336 6,473,836 6,415,899 6,176,579 6,395,871 7,250,256 39,211,777 Park Improvement - - - - - -Storm Water 1,772,500 2,822,500 2,892,500 1,720,000 1,780,000 1,760,000 12,747,500 Police Public Safety Sales 2,573,508 1,834,663 1,898,917 550,000 - - 6,857,088 Fire Protection Sales Tax - - - - - -Animal Shelter Use - - - - - -Police Use Health Property Tax------Parks and Rec Property Tax - - - - - -Tourism 275,000 75,000 75,000 75,000 75,000 75,000 650,000 Power and Light 6,003,956 4,560,000 3,540,000 2,000,000 950,000 960,000 18,013,956 Water 6,420,000 7,200,000 3,025,000 9,600,000 9,325,000 1,275,000 36,845,000 Water Pollution Control 3,937,500 3,878,900 3,978,750 4,008,000 3,977,000 4,000,000 23,780,150 27,483,822 26,846,922 21,828,090 24,131,604 22,504,897 15,322,283 138,105,471

ITEMS OF NOTE for APRIL 2022 General Fund

The actual year-to-date General Fund revenues and other financing sources, through April 30th, compared to the amended budget are 90.24%, and actual expenditures and other financing uses are 82.49%. These percentages are in line with the cumulative total trend of 83.33% (April is month 10 and 10 divided by 12 = 83.33%). The attached summary reports reflect the April year-to-date actual revenues and expenditures compared to total budget.

There are a couple of revenue streams that are trending significantly below the 83.33%.

 Cigarette Tax is at 71.17%.

 Fines and Forfeitures are at 47.91%

Real Estate taxes are at 100.43% because the billings are booked annually when the County issues the tax bills, and then revenues are updated on a monthly basis for tax adjustments

The American Rescue Plan (ARP) funds of $3,122,000 have been transferred to the General Fund for loss of revenue. Without the ARP funds the revenues and other financing sources would be at 86.09%.

There are a couple of departments where expenditures are trending above the 83.33%.

 City Clerk is at 94.46% - this is due to payments for election costs in October, January, and April that utilized 100% of the budget for this line item.

 Fire is at 89.02% - this is mainly due to over-time and minimum staffing and encumbrances being entered at the start of the year that cover the entire fiscal year or multiple future months

UTILITY FUND NOTES

Power and Light

The actual year-to-date Power and Light operating revenues, through April 30th, compared to the amended budget are 81.63%. Operating expenditures are 76.75%. This percentage is compared to the cumulative total trend of 83.33% (April is month 10 and 10 divided by 12 = 83.33%). Total Transfers are at 87.86% which includes Payments in Lieu of taxes for the month of April. The attached summary reports reflect the April 2022 year-to-date actual revenues and expenditures compared to total budget.

Water

The actual year-to-date Water operating revenues, through April 30th, compared to the amended budget are 82.71%. Operating expenditures are 46.84%. This percentage is compared to the cumulative total trend of 83.33% (April is month 10 and 10 divided by 12 = 83.33%). Total Transfers are at 82.69% which includes Payments in Lieu of taxes for the month of April The attached summary reports reflect the April 2022 yearto-date actual revenues and expenditures compared to total budget.

Sanitary Sewer

The actual year-to-date Sanitary Sewer operating revenues, through April 30th, compared to the amended budget are 85.14%. Operating expenditures are 44.20%. This percentage is compared to the cumulative total trend of 83.33% (April is month 10 and 10 divided by 12 = 83.33%). Total Transfers are at 82.97% which includes Payments in Lieu of taxes for the month of April The attached summary reports reflect the April 2022 year-todate actual revenues and expenditures compared to total budget.

Monthly Financial and Operating Report April 2022

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 Protection Sales Tax Fund 6 Use Tax Funds Animal Shelter 7 Police 8 Property Tax Levy Funds Health Property Tax Levy 9 Parks and Recreation Property Tax Levy 10 Special Revenue Funds Tourism Fund 11 Independence Square Benefit District 12 Community Development Block Grant Fund 13 Rental Rehabilitation 14 License Surcharge 15 Grants 16 American Rescue Plan (ARP) 17 Enterprise Funds Power and Light 18 - 19 Water 20 - 21 Water Pollution Control 22 - 23 Events Center Debt Service 24 Internal Service Funds Central Garage 25 Staywell Health Care 26 Worker's Compensation 27 Risk Management 28 Enterprise Resource Planning 29 Debt Service Fund Debt Service - Neighborhood Improvement Districts 30 Capital Improvement Funds Street Improvements Capital Project Fund 31 Revolving Public Improvements Capital Project Fund 32 Building and Other Improvements Capital Project Fund 33 Storm Drainage Capital Project Fund 34 Park Improvements Capital Project Fund 35 Private Purpose Expendable Trust Fund - Vaile Mansion 36 Independence Events Center CID 37 Crackerneck Creek TDD 38 Tax Increment Financing Summary 39 Mid-Town Truman Rd TIF 40 Santa Fe TIF 41 Hartman Heritage TIF 42 Drumm Farm TIF 43 Eastland TIF 44 North Independence TIF 45 Mt Washington TIF 46 Crackerneck Creek TIF 47 Old Landfill TIF 48 Trinity TIF 49 HCA TIF 50 Cinema East TIF 51 23rd & Noland Project 1 TIF 52 23rd & Noland Project 2 TIF 53 23rd & Noland Project 3 TIF 54 23th & Noland Project 4 TIF 55 Independence Square TIF 56 I-70 & Little Blue Parkway Project 1 TIF 57 I-70 & Little Blue Parkway Project 3 TIF 58 Marketplace Project 1 TIF 59 Marketplace Project 2 TIF 60 TIF Application Fees 61 TIF Supplemental Appropriation Fund 62

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Real Estate Tax $ 5,732,000 5,732,000 5,756,701 24,701 100.43% 17.10% Sales Tax 18,617,431 18,617,431 16,243,638 (2,373,793) 87.25% 3.92% Use Tax 448,000 277,000 7,696 (269,304) 2.78% -80.55% Cigarette Tax 420,000 420,000 298,909 (121,091) 71.17% -12.16% Franchise Tax 8,171,990 8,171,990 7,299,005 (872,985) 89.32% 5.99% Licenses and Permits 4,043,350 3,991,500 3,984,168 (7,332) 99.82% 16.49% Intergovernmental 5,330,000 5,330,000 4,612,590 (717,410) 86.54% 3.21% Charges for Current Services 1,915,000 1,908,000 1,974,631 66,631 103.49% 20.16% Interfund Charges for Support Services 5,035,500 5,035,500 4,196,250 (839,250) 83.33% 0.00% Fines and Forfeitures 3,710,000 3,710,000 1,777,528 (1,932,472) 47.91% -35.42% Investment Income (Loss) 194,000 194,000 132,876 (61,124) 68.49% -14.84% Other Revenue 541,894 677,963 969,760 291,797 143.04% 59.71% Total Revenues 54,159,165 54,065,384 47,253,752 (6,811,632) 87.40% 4.07% Other Financing Sources: Payments In Lieu of Taxes 20,696,578 20,696,578 17,053,400 (3,643,178) 82.40% -0.93% Transfers In 407,000 407,000 100.00% 16.67% Operating Transfers In - American Rescue Plan 3,122,000 3,122,000 0.00% -83.33% Total Other Financing Sources 20,696,578 21,103,578 20,582,400 (521,178) 97.53% 14.20% Total Revenues and Other Financing Sources 74,855,743 75,168,962 67,836,152 (7,332,810) 90.24% 6.91% Expenditures: City Council 711,350 711,350 526,983 184,367 74.08% -9.25% City Clerk 325,744 679,974 642,337 37,637 94.46% 11.13% City Manager 1,185,232 1,185,232 920,598 264,634 77.67% -5.66% Municipal Court 1,264,139 1,225,139 910,060 315,079 74.28% -9.05% Law 611,371 771,371 570,690 200,681 73.98% -9.35% Finance 6,264,935 6,303,935 5,227,479 1,076,456 82.92% -0.41% Community Development 4,576,184 4,777,484 3,386,667 1,390,817 70.89% -12.44% Police 33,155,226 33,592,266 26,921,738 6,670,528 80.14% -3.19% Fire 23,852,022 23,884,422 21,262,603 2,621,819 89.02% 5.69% Health 2,941 (2,941) 0.00% -83.33% Municipal Services (Public Works) 5,995,281 5,965,137 4,866,756 1,098,381 81.59% -1.74% Parks and Recreation 189,744 152,440 37,304 80.34% -2.99% Contingencies 17,028 17,028 17,028 0.00% -83.33% Debt service 59,231 0.00% -83.33% Total Expenditures 78,017,743 79,303,082 65,391,292 13,911,790 82.46% -0.87% Other Financing Uses: Transfers Out 10,000 10,000 35,000 (25,000) 350.00% 266.67% Total Expenditures and Other Financing Uses 78,027,743 79,313,082 65,426,292 13,886,790 82.49% -0.84% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,172,000) (4,144,120) 2,409,860 6,553,980 Unassigned Fund Balance at Beginning of Year 5,708,549 Cancellation of prior year encumbrances 56,279 Change in other fund balance components during the year 7,632 Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 8,182,320 Restricted 133,814 Committed 8,417 Assigned 1,161,878 Total Fund Balance $ 9,486,429

Budgetary Comparison Schedule General Fund For the period ended April 30, 2022 1

CITY OF INDEPENDENCE, MISSOURI

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 83.33% of Year Budget Revenues: Sales Taxes $ 8,770,391 8,770,391 7,637,394 (1,132,997) 87.08% 3.75% Use Tax 224,000 138,000 3,848 (134,152) 2.79% -80.54% Charges for Services 0.00% -83.33% Intergovernmental Revenue 0.00% -83.33% Investment Income (Loss) 41,000 77,000 66,003 (10,997) 85.72% 2.39% Other Revenue 515 515 0.00% -83.33% Total Revenues 9,035,391 8,985,391 7,707,760 (1,277,631) 85.78% 2.45% Other Financing Sources: Transfers in 144,482 144,482 0.00% -83.33% Total other financing sources 144,482 144,482 0.00% -83.33% Total revenues and other financing sources 9,035,391 8,985,391 7,852,242 (1,133,149) 87.39% 4.06% Expenditures: General Government 0.00% -83.33% Street Maintenance 1,166,177 1,166,177 844,345 321,832 72.40% -10.93% Capital Outlay 6,486,836 22,952,225 8,264,479 14,687,746 36.01% -47.32% Debt Service 474,576 474,576 474,575 1 100.00% 16.67% Total Expenditures 8,127,589 24,592,978 9,583,399 15,009,579 38.97% -44.36% Other Financing Uses: Transfers Out 401 (401) 0.00% -83.33% Total Other Financing Uses 401 (401) 0.00% -83.33% Total Expenditures and Other Financing Uses 8,127,589 24,592,978 9,583,800 15,009,178 38.97% -44.36% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 907,802 (15,607,587) (1,731,558) 13,876,029 Unassigned Fund Balance at Beginning of Year 1,885,478 Cancellation of Prior Year Encumbrances 44,933 Change in Other Fund Balance Components During the Year 2,049,961 Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 2,248,814 Fund Balance Components: Restricted - Current Year Encumbrances 6,457,750 Restricted - Prior Year Encumbrances 1,956,963 Restricted - Debt Reserve Project Accounts - Capital Projects 11,789,631 Total Fund Balance $ 22,453,158

Improvements Sales Tax Fund

the period ended April 30, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 3,818,702 (566,510) 87.08% 3.75% Use Tax 112,000 69,000 1,924 (67,076) 2.79% -80.54% Charges for services 519,752 519,752 285,792 (233,960) 54.99% -28.34% Intergovernmental 0.00% -83.33% Investment Income (Loss) 18,180 40,000 33,367 (6,633) 83.42% 0.09% Other Revenue 2,513 2,513 15,170 12,657 603.66% 520.33% Total Revenues 5,037,657 5,016,477 4,154,955 (861,522) 82.83% -0.50% Other Financing Sources: Transfers In 240,092 240,092 (240,092) 0.00% -83.33% Transfers In - American Rescue Plan 1,617,285 1,617,285 0.00% -83.33% Proceeds from Bond Issuance/Capital Lease 0.00% -83.33% Total Other Financing Sources 240,092 240,092 1,617,285 1,377,193 673.61% 590.28% Total Revenues and Other Financing Sources 5,277,749 5,256,569 5,772,240 515,671 109.81% 26.48% Expenditures: Culture and Recreation 4,373,935 4,373,935 3,237,008 1,136,927 74.01% -9.32% Capital Outlay 506,000 1,394,608 306,081 1,088,527 21.95% -61.38% Debt Service 207,215 207,215 53,139 154,076 25.64% -57.69% Total Expenditures 5,087,150 5,975,758 3,596,228 2,379,530 60.18% -23.15% Other Financing Uses: Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 5,087,150 5,975,758 3,596,228 2,379,530 60.18% -23.15% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 190,599 (719,189) 2,176,012 2,895,201 Unassigned Fund Balance at Beginning of Year 599,247 Cancellation of Prior Year Encumbrances 7,930 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 2,783,189 Other Fund Balance Components: Restricted - Current Year Encumbrances 499,037 Restricted - Prior Year Encumbrances 42,591 Total Fund Balance $ 3,324,817

MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 3,818,702 (566,510) 87.08% 3.75% Use Tax 112,000 69,000 1,924 (67,076) 2.79% -80.54% Investment Income (loss) 132,000 164,000 133,962 (30,038) 81.68% -1.65% Other Revenue 7,820 7,820 41,347 33,527 528.73% 445.40% Total revenues 4,637,032 4,626,032 3,995,935 (630,097) 86.38% 3.05% Expenditures: Storm water Administration 272,856 272,856 171,881 100,975 62.99% -20.34% Maintenance 2,381,657 2,517,657 1,971,612 546,045 78.31% -5.02% Permit completion 318,000 318,000 300,100 17,900 94.37% 11.04% Capital outlay 1,760,000 5,260,306 1,898,227 3,362,079 36.09% -47.24% Total Expenditures 4,732,513 8,368,819 4,341,820 4,026,999 51.88% -31.45% Total Ependitures and Other Financing Uses 4,732,513 8,368,819 4,341,820 4,026,999 Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (95,481) (3,742,787) (345,885) 3,396,902 Unassigned Fund Balance at Beginning of Year 9,476,507 Cancellation of Prior Year Encumbrances 245,981 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 9,376,603 Other Fund Balance Components: Restricted - Current Year Encumbrances 709,345 Restricted - Prior Year Encumbrances 29,343 Restricted - Regional Detention Construction 18,759 Restricted - Regional Detention Maintenance 40,311 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 10,674,361

Storm Water Sales Tax Fund For the period ended April 30, 2022 4

CITY OF INDEPENDENCE,

Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Public Safety Sales Tax Fund

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Sales Taxes $ 2,358,694 2,358,694 2,048,554 (310,140) 86.85% 3.52% Use Tax 56,000 35,000 962 (34,038) 2.75% -80.58% Investment Income (Loss) 37,000 37,000 28,870 (8,130) 78.03% -5.30% Other Revenue 7,507 7,507 41,897 34,390 558.11% 474.78% Total Revenues 2,459,201 2,438,201 2,120,283 (317,918) 86.96% 3.63% Expenditures: Public Safety Communications 675,922 675,922 592,364 83,558 87.64% 4.31% Facilities 104,500 104,500 90,125 14,375 86.24% 2.91% Equipment 1,924,697 1,924,697 1,558,653 366,044 80.98% -2.35% Debt Service 0.00% -83.33% Total Expenditures 2,705,119 2,705,119 2,241,142 463,977 82.85% -0.48% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 2,705,119 2,705,119 2,241,142 463,977 82.85% -0.48% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (245,918) (266,918) (120,859) 146,059 Unassigned Fund Balance at Beginning of Year 2,277,473 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 2,156,614 Other Fund Balance Components: Restricted - Current Year Encumbrances 780,491 Restricted - Prior Year Encumbrances 29,436 Total Fund Balance $ 2,966,541

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire Protection Sales Tax Fund For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Sales Taxes $ 2,192,486 2,192,486 1,966,157 (226,329) 89.68% 6.35% Use Tax 56,000 35,000 3,848 (31,152) 10.99% -72.34% Investment Income (Loss) 17,000 29,000 23,135 (5,865) 79.78% -3.55% Other Revenue 6,000 6,000 28,970 22,970 482.83% 399.50% Total Revenues 2,271,486 2,262,486 2,022,110 (240,376) 89.38% 6.05% Expenditures: Public Safety 2,763,693 2,763,693 2,192,671 571,022 79.34% -3.99% Debt Service 73,236 73,236 73,235 1 100.00% 16.67% Total Expenditures 2,836,929 2,836,929 2,265,906 571,023 79.87% -3.46% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 2,836,929 2,836,929 2,265,906 571,023 79.87% -3.46% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (565,443) (574,443) (243,796) 330,647 Unassigned Fund Balance at Beginning of Year 678,965 Cancellation of Prior Year Encumbrances 2,233 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 437,402 Other Fund Balance Components: Restricted - Current Year Encumbrances 260,843 Restricted - Prior Year Encumbrances 1,303,051 Total Fund Balance $ 2,001,296

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal Shelter Use Tax

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Use Tax $ 762,750 762,750 762,750 100.00% 16.67% Intergovernmental Revenue 0.00% -83.33% Investment Income (Loss) 3,000 2,416 (584) 80.53% -2.80% Other Revenue 0.00% -83.33% Total Revenues 762,750 765,750 765,166 (584) 99.92% 16.59% Expenditures: General Government -83.33% Animal Services 728,545 728,545 545,481 183,064 74.87% -8.46% Capital Outlay 0.00% -83.33% Debt Service 0.00% -83.33% Total Expenditures 728,545 728,545 545,481 183,064 74.87% -8.46% Other Financing Uses: Transfers In 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 728,545 728,545 545,481 183,064 74.87% -8.46% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 34,205 37,205 219,685 182,480 Unassigned Fund Balance at Beginning of Year 153,123 Cancellation of Prior Year Encumbrances 1,437 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 04/30/22 374,245 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 374,245

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Use Tax $ 3,032,000 4,000,000 4,000,000 100.00% 16.67% Investment Income (Loss) 7,000 59,000 49,236 (9,764) 83.45% 0.12% Other Revenue 0.00% -83.33% Total Revenues 3,039,000 4,059,000 4,049,236 (9,764) 99.76% 16.43% Expenditures: Public Safety 2,258,155 2,819,155 2,063,416 755,739 73.19% -10.14% Debt Service 0.00% -83.33% Total Expenditures 2,258,155 2,819,155 2,063,416 755,739 73.19% -10.14% Other Financing Uses: Transfers Out/Capital Outlay 407,000 407,000 100.00% 16.67% Total Other Financing Uses 407,000 407,000 100.00% 16.67% Total Expenditures and Other Financing Uses 2,258,155 3,226,155 2,470,416 755,739 76.57% -6.76% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 780,845 832,845 1,578,820 745,975 Unassigned Fund Balance at Beginning of Year 3,546,492 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 5,125,312 Other Fund Balance Components: Restricted - Current Year Encumbrances 877,546 Restricted - Prior Year Encumbrances Total Fund Balance $ 6,002,858

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended April 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 870,000 870,000 861,238 (8,762) 98.99% 15.66% Charges for Services 150,000 162,331 104,402 (57,929) 64.31% -19.02% Licenses & Permits 366,432 418,282 358,676 (59,606) 85.75% 2.42% Investment Income (Loss) 4,612 4,612 0.00% -83.33% Other Revenue 5,012 5,012 0.00% -83.33% Total Revenues 1,386,432 1,450,613 1,333,940 (116,673) 91.96% 8.63% Other Financing Sources: Transfers In 25,000 25,000 100.00% 16.67% Transfers In - American Rescue Plan 300,000 300,000 0.00% -83.33% Total Other Financing Uses 25,000 325,000 300,000 1300.00% 1216.67% Total Revenues and Other Sources 1,386,432 1,475,613 1,658,940 183,327 112.42% 29.09% Expenditures: Animal Services 884,518 889,849 783,422 106,427 88.04% 4.71% Health Services 778,674 803,674 583,957 219,717 72.66% -10.67% Total Expenditures 1,663,192 1,693,523 1,367,379 326,144 80.74% -2.59% Other Financing Uses: Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Uses 1,663,192 1,693,523 1,367,379 326,144 80.74% -2.59% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (276,760) (242,910) 291,561 534,471 Unassigned Fund Balance at Beginning of Year 52,841 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 04/30/22 344,402 Other Fund Balance Components: Restricted - Current Year Encumbrances 31,015 Restricted - Prior Year Encumbrances 920 Total Fund Balance $ 376,337

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Parks and Recreation Property Tax Levy For the period ended April 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 1,850,000 1,850,000 1,830,131 (19,869) 98.93% 15.60% Intergovernmental 65,985 65,985 43,652 (22,333) 66.15% -17.18% Charges for Services 230,746 230,746 147,935 (82,811) 64.11% -19.22% Investment Income (Loss) 100 9,000 14,044 5,044 156.04% 72.71% Other Revenue 45,098 45,098 0.00% -83.33% Total Revenues 2,146,831 2,155,731 2,080,860 (74,871) 96.53% 13.20% Expenditures: Parks and Recreation 2,099,104 2,223,679 1,580,459 643,220 71.07% -12.26% Total Expenditures 2,099,104 2,223,679 1,580,459 643,220 71.07% -12.26% Other Financing Uses – Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Uses 2,099,104 2,223,679 1,580,459 643,220 71.07% -12.26% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 47,727 (67,948) 500,401 568,349 Unassigned Fund Balance at Beginning of Year 410,588 Cancellation of Prior Year Encumbrances 5,984 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 04/30/22 916,973 Other Fund Balance Components: Restricted - Current Year Encumbrances 5,490 Restricted - Prior Year Encumbrances 172 Total Fund Balance $ 922,635 10

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended April 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Transient Guest Taxes $ 1,652,283 1,652,283 1,712,553 60,270 103.65% 20.32% Charges for Services 30,000 11,568 (18,432) 38.56% -44.77% Investment Income (Loss) 26,593 26,593 17,656 (8,937) 66.39% -16.94% Other Revenue 5,050 5,050 5,473 423 108.38% 25.05% Total Revenues 1,683,926 1,713,926 1,747,250 33,324 101.94% 18.61% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Revenues and Other Sources 1,683,926 1,713,926 1,747,250 33,324 101.94% 18.61% Expenditures: Tourism 2,550,789 2,617,529 1,298,107 1,319,422 49.59% -33.74% Total Expenditures 2,550,789 2,617,529 1,298,107 1,319,422 49.59% -33.74% Other Financing Uses – Transfers Out 240,092 240,092 240,092 0.00% -83.33% Total Other Financing Uses 240,092 240,092 240,092 0.00% -83.33% Total Expenditures and Other Uses 2,790,881 2,857,621 1,298,107 1,559,514 45.43% -37.90% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (1,106,955) (1,143,695) 449,143 1,592,838 Unassigned Fund Balance at Beginning of Year 752,469 Cancellation of Prior Year Encumbrances 14,190 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 1,215,802 Other Fund Balance Components: Restricted - Current Year Encumbrances 229,762 Restricted - Prior Year Encumbrances 5,630 Restricted - Operating Reserve 376,368 Total Fund Balance $ 1,827,562

Independence Square Benefit District For the period ended April 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 26,375 26,375 0.00% -83.33% Investment Income (Loss) 1,044 1,044 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 27,419 27,419 0.00% -83.33% Expenditures: Capital Outlay 422 (422) 0.00% -83.33% Total Expenditures 422 (422) 0.00% -83.33% Other Financing Uses – Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Uses 422 (422) 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26,997 26,997 Unassigned Fund Balance at Beginning of Year 7,663 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 04/30/22 34,660 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 34,660 12

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Federal Grant - CDBG $ 1,605,692 1,603,827 1,184,267 (419,560) 73.84% -9.49% Other Revenue -83.33% Total Revenues 1,605,692 1,603,827 1,184,267 (419,560) 73.84% -9.49% Expenditures: CDBG Administration 166,173 164,308 142,589 21,719 86.78% 3.45% CDBG Expenditures 1,455,527 1,454,259 1,421,328 32,931 97.74% 14.41% Total Expenditures 1,621,700 1,618,567 1,563,917 54,650 96.62% 13.29% Other Financing Uses: Transfers Out 144,482 (144,482) 0.00% -83.33% Total Other Financing Uses 144,482 (144,482) 0.00% -83.33% Total Expenditures and Other Uses 1,621,700 1,618,567 1,708,399 (89,832) 105.55% 22.22% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (16,008) (14,740) (524,132) (509,392) Unassigned Fund Balance at Beginning of Year (96,680) Cancellation of Prior Year Encumbrances 28,467 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 04/30/22 (592,345) Other Fund Balance Components: Restricted - Current Year Encumbrances 567,901 Restricted - Prior Year Encumbrances 23,731 Total Fund Balance $ (713)

Budgetary Comparison Schedule Community Development Block Grant Fund For the period ended April 30, 2022 13

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: HOME Program Grant $ 482,477 438,727 269,955 (168,772) 61.53% -21.80% Total Revenues 482,477 438,727 269,955 (168,772) 61.53% -21.80% Expenditures: HOME Administration 63,607 46,533 52,853 (6,320) 113.58% 30.25% Multi Family Housing 359,759 325,730 325,730 0.00% -83.33% Community Housing Development 102,788 93,067 93,067 0.00% -83.33% Total Expenditures 526,154 465,330 52,853 412,477 11.36% -71.97% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (43,677) (26,603) 217,102 243,705 Unassigned Fund Balance at Beginning of Year (401,485) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 04/30/22 (184,383) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 184,388 Total Fund Balance $ 5

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Licenses and Permits $ (11,936) (11,936) 0.00% -83.33% Investment Income (Loss) 17,000 21,000 16,527 (4,473) 78.70% -4.63% Other Revenue 0.00% -83.33% Total Revenues 17,000 21,000 4,591 (16,409) 21.86% -61.47% Expenditures: General Government 0.00% -83.33% Total expenditures 0.00% -83.33% Other Financing Uses: Transfers Out/Capital Outlay 45,743 (45,743) 0.00% -83.33% Total Other Financing Uses 45,743 (45,743) 0.00% -83.33% Total Expenditures and Other Financing Uses 45,743 (45,743) 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 17,000 21,000 (41,152) (62,152) Unassigned Fund Balance at Beginning of Year 1,251,500 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 04/30/22 1,210,348 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,210,348

Comparison Schedule License Surcharge For the period ended April 30, 2022 15

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Intergovernmental $ 1,343,409 5,826,515 2,231,477 (3,595,038) 38.30% -45.03% Charges for Services 105,103 214,126 177,237 (36,889) 82.77% -0.56% Other Revenue 63,885 352 (63,533) 0.55% -82.78% Total Revenues 1,448,512 6,104,526 2,409,066 (3,695,460) 39.46% -43.87% Other financing sources: Transfers In 0.00% -83.33% Total other financing sources 0.00% -83.33% Total revenues and other financing sources 1,448,512 6,104,526 2,409,066 (3,695,460) 39.46% -43.87% Expenditures: Public Safety 422,758 2,939,502 1,728,626 1,210,876 58.81% -24.52% General Government 138,063 247,282 23,109 224,173 9.35% -73.98% Culture and Recreation 227,569 87,699 139,870 38.54% -44.79% Community Development 500,000 1,372,607 2,299,255 (926,648) 167.51% 84.18% Animal Services 8,506 687 7,819 8.08% -75.25% Health Services 375,721 1,100,416 336,729 763,687 30.60% -52.73% Total Expenditures 1,436,542 5,895,882 4,476,105 1,419,777 75.92% -7.41% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 1,436,542 5,895,882 4,476,105 1,419,777 75.92% -7.41% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 11,970 208,644 (2,067,039) (2,275,683) Unassigned Fund Balance at Beginning of Year (338,049) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 04/30/22 (2,405,088) Other Fund Balance Components: Restricted - Current Year Encumbrances 1,697,036 Restricted - Prior Year Encumbrances 247,469 Total Fund Balance $ (460,583)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

American Rescue Plan (ARP) For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Intergovernmental $ 9,353,756 9,353,756 0.00% -83.33% Charges for Services 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 9,353,756 9,353,756 0.00% -83.33% Other financing sources: Transfers in 0.00% -83.33% Total other financing sources 0.00% -83.33% Total revenues and other financing sources 9,353,756 9,353,756 0.00% -83.33% Expenditures: Personnel Services 1,488,949 (1,488,949) 0.00% -83.33% Other Services 331,450 (331,450) 0.00% -83.33% Supplies 241,564 (241,564) 0.00% -83.33% Capital Outlay 287,816 (287,816) 0.00% -83.33% Total Expenditures 2,349,779 (2,349,779) 0.00% -83.33% Other Financing Uses: Transfers Out - American Rescue Plan 7,389,285 (7,389,285) 0.00% -83.33% Total Other Financing Uses 7,389,285 (7,389,285) 0.00% -83.33% Total Expenditures and Other Financing Uses 9,739,064 (9,739,064) 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (385,308) (385,308) 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, 04/30/22 (385,308) Other Fund Balance Components: Restricted - Current Year Encumbrances 385,308 Restricted - Prior Year Encumbrances Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Power and Light

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating Revenues: Charges for Services $ 130,609,070 130,609,070 106,346,273 (24,262,797) 81.42% -1.91% Penalties 1,106,786 1,106,786 982,134 (124,652) 88.74% 5.41% Connection Charges 280,151 280,151 24,000 (256,151) 8.57% -74.76% Miscellaneous 37,715 37,715 0.00% -83.33% Temporary Service 1,900 1,900 0.00% -83.33% Rental Income 340,239 340,239 271,900 (68,339) 79.91% -3.42% Transmission Wheeling 5,000,000 5,000,000 4,446,253 (553,747) 88.93% 5.60% Total Operating Revenues 137,336,246 137,336,246 112,110,175 (25,226,071) 81.63% -1.70% Operating Expenses: Personnel Services 29,687,152 29,669,152 24,434,614 5,234,538 82.36% -0.97% Other Services 27,329,604 27,742,815 21,561,627 6,181,188 77.72% -5.61% Supplies 60,402,130 60,408,130 48,965,008 11,443,122 81.06% -2.27% Capital Projects 6,003,956 11,609,690 4,471,119 7,138,571 38.51% -44.82% Capital Operating 1,617,600 1,619,600 686,668 932,932 42.40% -40.93% Debt Service 9,992,712 9,992,712 8,340,189 1,652,523 83.46% 0.13% Other Expenses 275,000 275,000 275,000 0.00% -83.33% Total Operating Expenses 135,308,154 141,317,099 108,459,225 32,857,874 76.75% -6.58% Nonoperating Revenues (Expenses): Investment Income 202,902 120,902 129,191 8,289 106.86% 23.53% Interfund Charges for Support Services 1,828,147 1,828,147 1,468,216 (359,931) 80.31% -3.02% Miscellaneous Revenue (Expense) 715,639 715,639 443,741 (271,898) 62.01% -21.32% Total Nonoperating Revenue (Expenses) 2,746,688 2,664,688 2,041,148 (623,540) 76.60% -6.73% 4,774,780 (1,316,165) 5,692,098 7,008,263 -432.48% -515.81% Capital Contributions 0.00% -83.33% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (11,421,732) (1,578,268) 87.86% 4.53% Transfers In 0.00% -83.33% Transfers Out 0.00% -83.33% Total Transfers (13,000,000) (13,000,000) (11,421,732) (1,578,268) 87.86% 4.53% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (8,225,220) (14,316,165) (5,729,634) 8,586,531 Beginning Available Resources 49,849,263 Ending Available Resources 44,119,629 Revenue Risk 5,300,000 Capital Reserve 3,000,000 Expense Risk 18,700,000 Working Capital 25,500,000 Targeted Reserve Level 52,500,000 Total Non-Restricted Resources Available $ (8,380,371) Income (Loss) Before Transfers

Power and Light - Open Capital Projects

As of April 30, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ 250,000.00 641,486.08 891,486.08 921.36 307,443.10 583,121.62 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - 68,257.76 200828 FIBER OPTIC PROGRAM 105,956.00 93,394.03 199,350.03 38,923.75 164,354.51 (3,928.23) 201106 69 KV SUBSTATION FACILITIES 300,000.00 48,222.55 348,222.55 67,734.57 5,493.28 274,994.70 201405 SUBSTATION SECURITY PROJECT - 259,644.39 259,644.39 - 24,494.75 235,149.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - - 22,047.36 201510 Sys OpS / DISPATCH - 44,634.77 44,634.77 35,122.10 - 9,512.67 201603 69 KV Trans LINE REBUIL 800,000.00 1,523,663.48 2,323,663.48 1,021,665.76 1,451,424.87 (149,427.15) 201604 Sys OpS / UPS UPGRAD - 45,493.59 45,493.59 - - 45,493.59 201605 Sys OpS WORK AREA - 619,842.18 619,842.18 - - 619,842.18 201606 NEW FINANCIAL MANAGEMENT SYS - 200,000.00 200,000.00 - - 200,000.00 201702 Prod FACILITIES IMPROVE - 586,830.00 586,830.00 199,980.00 - 386,850.00 201703 BV GROUND WATER - 445,491.07 445,491.07 96,781.72 61,124.33 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 4,191,011.31 4,191,011.31 1,050,106.76 936,875.55 2,204,029.00 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - 32,500.00 201710 Mo CITY DIVESTITURE - 530,640.70 530,640.70 457,949.80 72,690.40 0.50 201804 SUBSTATION E SWITCHGEAR REPLACEMENT 950,000.00 2,493,308.28 3,443,308.28 1,437,628.56 488,751.39 1,516,928.33 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - 41,800.00 202005 Blue Valley - Eckles Rd 161kV Trans - (41,604.90) (41,604.90) - - (41,604.90) 202101 Substation Fiber Optic Network 750,000.00 125,000.00 875,000.00 - 36,736.38 838,263.62 202102 Traffic Controller Upgrades 60,000.00 (4,000.00) 56,000.00 - - 56,000.00 202103 Traffic Camera System Upgrades 20,000.00 11,837.00 31,837.00 - - 31,837.00 202107 Motorola APX Radio Purchase Phase 2 70,000.00 1,706.82 71,706.82 - 3,989.93 67,716.89 202109 Substation Modeling 100,000.00 (100,000.00) - - -202110 20MVAR Capacitor Bank Sub A - 850,000.00 850,000.00 117,693.30 128,762.72 603,543.98 202111 Transmission Pole Replacement Prog 300,000.00 80,000.00 380,000.00 16,082.50 15,169.80 348,747.70 202201 Substation A Transformer T-9 Mtce 180,000.00 - 180,000.00 - - 180,000.00 202204 Relay Test Set 80,000.00 - 80,000.00 - - 80,000.00 202205 Desert Storm Switchgear Cabinets 250,000.00 - 250,000.00 - - 250,000.00 202208 Traffic Signal Detection Systems 50,000.00 - 50,000.00 - 39,140.00 10,860.00 202210 IPL Service Center PBX Upgrade to I 70,000.00 - 70,000.00 - - 70,000.00 202211 H-5 Hot Gas Path Inspection 1,518,000.00 - 1,518,000.00 1,244,478.91 347,365.09 (73,844.00) 9669 SERVICE CTR FACILITY IMPROVE. 150,000.00 220,084.17 370,084.17 7,174.50 - 362,909.67 $ 6,003,956.00 13,031,290.64 19,035,246.64 5,792,243.59 4,083,816.10 9,159,186.95 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 11,609,689.70 $ 7,425,556.94 19,035,246.64 Less Expenditures 890,824.58 3,192,991.52 4,083,816.10 Less Encumbrances 3,580,293.83 2,211,949.76 5,792,243.59 Total Available 7,138,571.29 $ 2,020,615.66 9,159,186.95

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Water

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating Revenues: Charges for Services $ 32,720,000 32,720,000 26,910,864 (5,809,136) 82.25% -1.08% Penalties 120,000 120,000 200,863 80,863 167.39% 84.06% Connection/Disconnection Charges 12,000 12,000 13,886 1,886 115.72% 32.39% Miscellaneous 1,000 1,000 14,022 13,022 1402.20% 1318.87% Returned Check Charges 23,000 23,000 21,885 (1,115) 95.15% 11.82% Rental Income 85,000 85,000 69,017 (15,983) 81.20% -2.13% Meter Repairs 0.00% -83.33% Merchandising Jobbing 31,707 31,707 0.00% -83.33% Total Operating Revenues 32,961,000 32,961,000 27,262,244 (5,698,756) 82.71% -0.62% Operating expenses: Personnel Services 9,507,888 9,561,542 7,153,789 2,407,753 74.82% -8.51% Other Services 13,356,698 13,342,867 7,554,219 5,788,648 56.62% -26.71% Supplies 2,466,330 2,466,330 2,185,127 281,203 88.60% 5.27% Capital Projects 6,420,000 20,075,896 2,875,166 17,200,730 14.32% -69.01% Capital Operating 1,072,318 1,162,646 885,835 276,811 76.19% -7.14% Debt Service 2,523,363 2,523,363 2,415,948 107,415 95.74% 12.41% Other Expenses 125,000 125,000 925 124,075 0.74% -82.59% Total Operating Expenses 35,471,597 49,257,644 23,071,009 26,186,635 46.84% -36.49% Nonoperating Revenues (Expenses): Investment Income 539,138 553,138 553,788 650 100.12% 16.79% Interfund Charges for Support Services 1,392,092 1,392,092 1,160,077 (232,015) 83.33% 0.00% Miscellaneous Revenue (Expense) 1,000 1,000 46,572 45,572 4657.20% 4573.87% Total Nonoperating Revenue (Expenses) 1,932,230 1,946,230 1,760,437 (185,793) 90.45% 7.12% (578,367) (14,350,414) 5,951,672 20,302,086 -41.47% -124.80% Transfers Out – Utility Payments In Lieu of Taxes (3,200,000) (3,200,000) (2,646,011) (553,989) 82.69% -0.64% Transfers In 0.00% -83.33% Transfers Out 0.00% -83.33% Total Transfers (3,200,000) (3,200,000) (2,646,011) (553,989) 82.69% -0.64% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,778,367) (17,550,414) 3,305,661 20,856,075 Beginning Available Resources 42,313,512 Ending Available Resources 45,619,173 Revenue Risk 2,000,000 Capital Reserve 6,100,000 Expense Risk 700,000 Working Capital 5,600,000 Targeted Reserve Level 14,400,000 Total Non-Restricted Resources Available $ 31,219,173 Income (Loss) Before Transfers

Water - Open Capital Projects

As of April 30, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET 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 3,000.00 - 962,326.00 401301 23RD ST MAIN REPLACEMENT 150,000.00 177,230.57 327,230.57 18,369.00 - 308,861.57 401402 LAGOON CLEANOUT - 302,560.00 302,560.00 49,059.00 278,001.00 (24,500.00) 401505 Dist Sys IMPROVE - 258,054.00 258,054.00 843.00 12,430.00 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 106,569.52 106,569.52 34,658.85 - 71,910.67 401601 FILTER BACKWASH OUTFALL - 190,325.00 190,325.00 - - 190,325.00 401602 Plt DISCHARGE OUTFALL - 459,824.48 459,824.48 - - 459,824.48 401605 COURTNEY BEND BASIN CATWALK - 10,020.00 10,020.00 - - 10,020.00 401608 LIME SILO 1,300,000.00 291,070.12 1,591,070.12 129,973.65 334,174.07 1,126,922.40 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - 500,204.23 500,204.23 45,007.62 504,896.19 (49,699.58) 401802 6" Main Replacement James Downey Rd - 250,087.60 250,087.60 - - 250,087.60 401804 Filter Valve House Roof Improvement 75,000.00 22,292.00 97,292.00 - - 97,292.00 401808 VFD Drive Replacements HSP 2 & 4 - 227,728.00 227,728.00 - (3,239.00) 230,967.00 401818 30" Steel Transmission Main Assess - 156,300.00 156,300.00 - - 156,300.00 401821 Main Replacement-32nd/Hunter/Bird - 91,000.00 91,000.00 - - 91,000.00 401822 Main Replacement-24Hwy/Northern/RR - 240,166.00 240,166.00 - - 240,166.00 402002 39th Street Reservoir - 2,200,000.00 2,200,000.00 3,452.50 26,347.50 2,170,200.00 402004 Main Replace Walnut/Leslie/LeesSumm - 143,152.66 143,152.66 - 61,933.93 81,218.73 402007 Courtney Bend Emergency Generator 1,000,000.00 150,000.00 1,150,000.00 - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp 800,000.00 200,000.00 1,000,000.00 - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 191,032.00 191,032.00 - 2,242.00 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 1,282,050.00 1,282,050.00 652,845.77 515,219.23 113,985.00 402011 Main Replace Salisbury/Peck/Geospac - 551,900.00 551,900.00 - 1,000.00 550,900.00 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 14,899.15 5,323.85 329,777.00 402102 Main Replacement 3rd St & Jennings - 460,000.00 460,000.00 14,386.00 9,601.00 436,013.00 402103 Main Replacement Truman Road 50,000.00 490,502.00 540,502.00 498,340.00 - 42,162.00 402104 Lime Slaker No 5 - 350,000.00 350,000.00 - - 350,000.00 402105 Main Replacement Sheley - 100,000.00 100,000.00 2,665.00 1,435.00 95,900.00 402106 Main Replacement Sheley & Northern - 1,035,000.00 1,035,000.00 35,664.85 14,192.15 985,143.00 402107 Facility Improvements/Const/Maint - 250,000.00 250,000.00 - - 250,000.00 402108 Basin Drive Improvements 250,000.00 250,000.00 500,000.00 159,477.00 - 340,523.00 402201 Roof Improvements 250,000.00 - 250,000.00 269,500.00 - (19,500.00) 402203 Lime Slaker No 1 350,000.00 - 350,000.00 - - 350,000.00 402207 CB Electrical Switchgear Improvemen 200,000.00 - 200,000.00 - - 200,000.00 9749 MAIN REPLACEMENT PROGRAM 1,745,000.00 793,907.19 2,538,907.19 149,001.80 54,676.62 2,335,228.77 9952 SECURITY UPGRADES 250,000.00 267,590.82 517,590.82 51,286.46 - 466,304.36 $ 6,420,000.00 14,737,892.19 21,157,892.19 2,132,429.65 1,818,233.54 17,207,229.00 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 20,075,895.46 $ 1,081,996.73 21,157,892.19 Less Expenditures 1,287,903.31 530,330.23 1,818,233.54 Less Encumbrances 1,587,263.15 545,166.50 2,132,429.65 Total Available 17,200,729.00 $ 6,500.00 17,207,229.00

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating revenues: Charges for Services $ 35,151,285 35,151,285 29,775,783 (5,375,502) 84.71% 1.38% Penalties 200,000 200,000 320,910 120,910 160.46% 77.13% Total operating revenues 35,351,285 35,351,285 30,096,693 (5,254,592) 85.14% 1.81% Operating expenses: Personnel Services 6,672,780 6,672,780 4,677,636 1,995,144 70.10% -13.23% Other Services 13,843,955 13,688,955 9,562,989 4,125,966 69.86% -13.47% Supplies 1,222,200 1,379,808 623,035 756,773 45.15% -38.18% Capital Projects 3,925,000 14,201,209 1,538,381 12,662,828 10.83% -72.50% Capital Operating 424,500 421,891 321,697 100,194 76.25% -7.08% Debt Service 6,288,332 6,288,332 2,127,317 4,161,015 33.83% -49.50% Other Expenses 0.00% -83.33% Total Operating Expenses 32,376,767 42,652,975 18,851,055 23,801,920 44.20% -39.13% Nonoperating Revenues (Expenses): Investment Income 104,000 250,000 275,297 25,297 110.12% 26.79% Miscellaneous Revenue (Expense) 7,820 7,820 17,505 9,685 223.85% 140.52% Total Nonoperating Revenue (Expenses) 111,820 257,820 292,802 34,982 113.57% 30.24% 3,086,338 (7,043,870) 11,538,440 18,582,310 -163.81% -247.14% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (2,985,657) (610,955) 83.01% -0.32% Transfers In 10,000 10,000 10,000 100.00% 16.67% Transfers Out 0.00% -83.33% Total Transfers (3,586,612) (3,586,612) (2,975,657) (610,955) 82.97% -0.36% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (500,274) (10,630,482) 8,562,783 19,193,265 Beginning Available Resources 26,265,638 Ending Available Resources 34,828,421 Revenue Risk 1,200,000 Capital Reserve 4,000,000 Expense Risk 700,000 Working Capital 6,800,000 Targeted Reserve Level 12,700,000 Total Non-Restricted Resources Available $ 22,128,421 Income (Loss) Before Transfers

Sanitary Sewer - Open Capital Projects

As of April 30, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 300801 NEIGHBORHOOD PROJECTS $ - 574,405.94 574,405.94 452,267.71 86,755.18 35,383.05 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 301603 RCTP FACILITIES ROOF, CEILING - 170,925.00 170,925.00 - - 170,925.00 301701 SCADA UPGRADE - 238,301.15 238,301.15 60,549.33 87,303.15 90,448.67 301703 ARROWHEAD CENTER - 551,675.62 551,675.62 82,871.54 338,242.16 130,561.92 301705 16TH/SCOTT - 357,780.55 357,780.55 5,390.10 - 352,390.45 301706 TREATMENT FACILITY IMPROVEMENT - 593,007.00 593,007.00 70,305.20 190,094.80 332,607.00 301804 ROCK CREEK EFFLUENT STRUCTURE - 361,673.21 361,673.21 11,056.27 25,596.44 325,020.50 301806 Neighborhood Improvements 2018-19 - 513,781.95 513,781.95 4,381.81 - 509,400.14 302001 Fairmount Highlands - 170,000.00 170,000.00 - - 170,000.00 302002 Arlington Improvements - 100,000.00 100,000.00 - - 100,000.00 302003 Bison Park - 424,907.85 424,907.85 229,604.50 133,718.50 61,584.85 302004 Neighborhood Projects 2019-20 - 580,000.00 580,000.00 - - 580,000.00 302005 Biosolids Handling - 2,919,676.59 2,919,676.59 1,613,168.76 414,750.83 891,757.00 302006 Raw Pumps & Screening - 900,000.00 900,000.00 314,466.00 - 585,534.00 302007 Electrical Substation Rehab - 158,690.00 158,690.00 - - 158,690.00 302008 RCTP Fence - 450,000.00 450,000.00 113,339.40 264,458.60 72,202.00 302009 Truman & Harris - 50,000.00 50,000.00 - - 50,000.00 302101 Sanitation Sewer Evaluation Survey - 199,303.60 199,303.60 24,360.63 81,778.12 93,164.85 302102 Raymond Harkless Mills San Imp - 200,000.00 200,000.00 - - 200,000.00 302103 Pump Station Imp & Maintenance 100,000.00 394,045.55 494,045.55 - 67,148.00 426,897.55 302104 Polymer System Relocation - 100,000.00 100,000.00 - - 100,000.00 302105 Piping Rehabilitation 200,000.00 200,000.00 400,000.00 21,082.50 5,710.00 373,207.50 302201 Upper Adair Interceptor 800,000.00 - 800,000.00 - - 800,000.00 302202 Crackerneck Creek Slope Rehab 1,100,000.00 - 1,100,000.00 93,300.00 5,600.00 1,001,100.00 302203 Sanitary Sewer Main Reloc from Stre 300,000.00 - 300,000.00 - - 300,000.00 302204 RCTP - Septic Pumper 300,000.00 - 300,000.00 - - 300,000.00 302205 Clarifier Rehabilitation 800,000.00 605,823.97 1,405,823.97 - - 1,405,823.97 302206 Railing Safety RCPS & SCPS 325,000.00 - 325,000.00 - - 325,000.00 9757 TRENCHLESS TECHNOLOGY - 1,555,740.96 1,555,740.96 179,998.40 211,494.07 1,164,248.49 $ 3,925,000.00 13,934,229.68 17,859,229.68 3,276,142.15 1,912,649.85 12,670,437.68 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,201,208.53 $ 3,658,021.15 17,859,229.68 Less Expenditures 648,002.92 1,264,646.93 1,912,649.85 Less Encumbrances 890,378.43 2,385,763.72 3,276,142.15 Total Available 12,662,827.18 $ 7,610.50 12,670,437.68

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

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating revenues: Charges for Services $ 0.00% -83.33% Miscellaneous 0.00% -83.33% Total operating revenues 0.00% -83.33% Operating Expenses: Personnel Services 0.00% -83.33% Other Services 1,000 1,000 59,247 (58,247) 5924.70% 5841.37% Supplies 0.00% -83.33% Capital Outlay 3,120,150 4,525,245 2,444,627 2,080,618 54.02% -29.31% Debt Service 5,292,906 5,292,906 5,417,516 (124,610) 102.35% 19.02% Other Expenses 0.00% -83.33% Total Operating Expenses 8,414,056 9,819,151 7,921,390 1,897,761 80.67% -2.66% Nonoperating Revenues (Expenses): Investment Income 71,000 71,000 5,550 (65,450) 7.82% -75.51% Miscellaneous Revenue (Expense) 218 218 0.00% -83.33% Sales Tax 5,173,844 5,173,844 4,954,949 (218,895) 95.77% 12.44% Total Nonoperating Revenue (Expenses) 5,244,844 5,244,844 4,960,717 (284,127) 94.58% 11.25% (3,169,212) (4,574,307) (2,960,673) 1,613,634 64.72% -18.61% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -83.33% Transfers In 75,000 75,000 1,337,631 (1,262,631) 1783.51% 1700.18% Transfers Out 0.00% -83.33% Total Transfers 75,000 75,000 1,337,631 (1,262,631) 1783.51% 1700.18% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,094,212) (4,499,307) (1,623,042) 2,876,265 Beginning Available Resources (1,116,862) Less Prior Year Open Encumbrances (24,607) Ending Available Resources $ (2,764,511) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating revenues: Charges for Services $ 2,206,668 2,435,868 2,121,276 (314,592) 87.09% 3.76% Miscellaneous 6,534 6,534 0.00% -83.33% Total Operating Revenues 2,206,668 2,435,868 2,127,810 (308,058) 87.35% 4.02% Operating Expenses: Personnel Services 852,345 852,345 609,715 242,630 71.53% -11.80% Other Services 538,628 772,928 945,725 (172,797) 122.36% 39.03% Supplies 787,055 787,055 915,290 (128,235) 116.29% 32.96% Capital Outlay 39,000 39,000 29,131 9,869 74.69% -8.64% Other Expenses 0.00% -83.33% Total Operating Expenses 2,217,028 2,451,328 2,499,861 (48,533) 101.98% 18.65% Nonoperating Revenues (Expenses): Investment Income 8,000 8,000 5,287 (2,713) 66.09% -17.24% Miscellaneous Revenue (Expense) 5,100 6,933 1,833 135.94% 52.61% Total Nonoperating Revenue (Expenses) 8,000 13,100 12,220 (880) 93.28% 9.95% (2,360) (2,360) (359,831) (357,471) 15247.08% 15163.75% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -83.33% Transfers In 0.00% -83.33% Transfers Out 0.00% -83.33% Total Transfers 0.00% -83.33% Change In Net Position (Budget Basis) $ (2,360) (2,360) (359,831) (357,471) Unassigned Fund Balance at Beginning of Year (1,334,153) Cancellation of Prior Year Encumbrances 102,083 Change in Other Fund Balance Components During the Year (3,786) GAAP Components - OPEB and LAGERS 1,755,311 Ending Unassigned Fund Balance Non-GAAP Basis, 04/30/22 159,624 Other Net Position Components: Assigned - Current Year Encumbrances 353,906 Assigned - Prior Year Encumbrances 191 Total Fund Balance $ 513,721 Income (Loss) Before Transfers

Budgetary Comparison Schedule Central Garage For the period ended April 30, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating revenues: Charges for Services $ 15,500,000 15,500,000 16,982,829 1,482,829 109.57% 26.24% Miscellaneous 0.00% -83.33% Total Operating Revenues 15,500,000 15,500,000 16,982,829 1,482,829 109.57% 26.24% Operating Expenses: Personnel Services 187,200 187,200 369,340 (182,140) 197.30% 113.97% Other Services 19,166,120 19,166,120 19,201,680 (35,560) 100.19% 16.86% Supplies 0.00% -83.33% Capital Outlay 0.00% -83.33% Other Expenses 0.00% -83.33% Total Operating Expenses 19,353,320 19,353,320 19,571,020 (217,700) 101.12% 17.79% Nonoperating Revenues (Expenses): Investment Income 4,000 4,000 4,865 865 121.63% 38.30% Miscellaneous Revenue (Expense) 917,639 917,639 0.00% -83.33% Total Nonoperating Revenue (Expenses) 4,000 4,000 922,504 918,504 23062.60% 22979.27% (3,849,320) (3,849,320) (1,665,687) 2,183,633 43.27% -40.06% Transfers In - American Rescue Plan 2,350,000 (2,350,000) 0.00% -83.33% Transfers Out 0.00% -83.33% Total Transfers 2,350,000 (2,350,000) 0.00% -83.33% Change In Net Position (Budget Basis) $ (3,849,320) (3,849,320) 684,313 4,533,633 Unassigned Fund Balance at Beginning of Year 289,505 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 59,670 Ending Unassigned Fund Balance Non-GAAP Basis, 04/30/22 1,033,488 Other Net Position Components: Assigned - Current Year Encumbrances 18,000 Assigned - Prior Year Encumbrances Total Fund Balance $ 1,051,488 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Workers' Compensation

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating revenues: Charges for Services $ 4,625,000 4,625,000 3,854,166 (770,834) 83.33% 0.00% Miscellaneous 129,049 129,049 0.00% -83.33% Total Operating Revenues 4,625,000 4,625,000 3,983,215 (641,785) 86.12% 2.79% Operating Expenses: Personnel Services 13,778 13,778 10,377 3,401 75.32% -8.01% Other Services 4,599,000 4,599,000 3,110,744 1,488,256 67.64% -15.69% Supplies 3,000 3,000 3,000 0.00% -83.33% Capital Outlay 2,000 2,000 2,000 0.00% -83.33% Other Expenses 0.00% -83.33% Total Operating Expenses 4,617,778 4,617,778 3,121,121 1,496,657 67.59% -15.74% Nonoperating Revenues (Expenses): Investment Income 6,000 5,256 (744) 87.60% 4.27% Miscellaneous Revenue (Expense) 26,632 26,632 0.00% -83.33% Total Nonoperating Revenue (Expenses) 6,000 31,888 25,888 531.47% 448.14% 7,222 13,222 893,982 880,760 6761.32% 6677.99% Transfers In 0.00% -83.33% Transfers Out 0.00% -83.33% Total Transfers 0.00% -83.33% Change In Net Position (Budget Basis) $ 7,222 13,222 893,982 880,760 Unassigned Fund Balance at Beginning of Year (8,356,420) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 469,629 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 04/30/22 (6,992,809) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 37,527 Assigned - Prior Year Encumbrances 10,675 Total Fund Balance $ (6,944,607) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk

Management

For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating revenues: Charges for Services $ 2,995,000 2,995,000 2,479,250 (515,750) 82.78% -0.55% Miscellaneous 0.00% -83.33% Total Operating Revenues 2,995,000 2,995,000 2,479,250 (515,750) 82.78% -0.55% Operating Expenses: Personnel Services 13,778 13,778 10,377 3,401 75.32% -8.01% Other Services 2,977,000 2,977,000 2,288,813 688,187 76.88% -6.45% Supplies 3,000 3,000 3,000 0.00% -83.33% Capital Outlay 60,655 (60,655) 0.00% -83.33% Other Expenses 0.00% -83.33% Total Operating Expenses 2,993,778 2,993,778 2,359,845 633,933 78.82% -4.51% Nonoperating Revenues (Expenses): Investment Income 23,000 18,531 (4,469) 80.57% -2.76% Miscellaneous Revenue (Expense) 0.00% -83.33% Total Nonoperating Revenue (Expenses) 23,000 18,531 (4,469) 80.57% -2.76% 1,222 24,222 137,936 113,714 569.47% 486.14% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -83.33% Transfers In 0.00% -83.33% Transfers Out 0.00% -83.33% Total Transfers 0.00% -83.33% Change In Net Position (Budget Basis) $ 1,222 24,222 137,936 113,714 Unassigned Fund Balance at Beginning of Year 1,345,764 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 04/30/22 1,483,700 Other Net Position Components: Assigned - Current Year Encumbrances 79,623 Assigned - Prior Year Encumbrances 7,382 Total Fund Balance $ 1,570,705 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Enterprise Resource Planning For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Operating revenues: Charges for Services $ 2,200,000 2,200,000 1,833,333 (366,667) 83.33% 0.00% Miscellaneous 0.00% -83.33% Total Operating Revenues 2,200,000 2,200,000 1,833,333 (366,667) 83.33% 0.00% Operating Expenses: Personnel Services 655,218 655,218 487,212 168,006 74.36% -8.97% Other Services 1,147,200 1,147,200 716,320 430,880 62.44% -20.89% Supplies 0.00% -83.33% Capital Outlay 50,000 50,000 5,946 44,054 11.89% -71.44% Other Expenses 0.00% -83.33% Total Operating Expenses 1,852,418 1,852,418 1,209,478 642,940 65.29% -18.04% Nonoperating Revenues (Expenses): Investment Income 0.00% -83.33% Miscellaneous Revenue (Expense) 0.00% -83.33% Total Nonoperating Revenue (Expenses) 0.00% -83.33% 347,582 347,582 623,855 276,273 179.48% 96.15% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -83.33% Transfers In – CARES Act 0.00% -83.33% Transfers Out 0.00% -83.33% Total Transfers 0.00% -83.33% Change In Net Position (Budget Basis) $ 347,582 347,582 623,855 276,273 Unassigned Fund Balance at Beginning of Year 1,350,925 Cancellation of Prior Year Encumbrances 796 Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS (45,193) Ending Unassigned Fund Balance Non-GAAP Basis, 04/30/22 1,930,383 Other Net Position Components: Assigned - Current Year Encumbrances 28,862 Assigned - Prior Year Encumbrances 100,608 Total Fund Balance $ 2,059,853 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Charges for Services $ 9,289 9,289 6,193 (3,096) 66.67% -16.66% Investment Income (Loss) 200 200 255 55 127.50% 44.17% Other Revenue 0.00% -83.33% Total Revenues 9,489 9,489 6,448 (3,041) 67.95% -15.38% Expenditures: General Government 62 (62) 0.00% -83.33% Debt Service 9,586 9,586 8,878 708 92.61% 9.28% Total Expenditures 9,586 9,586 8,940 646 93.26% 9.93% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total expenditures and other financing uses 9,586 9,586 8,940 646 93.26% 9.93% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (97) (97) (2,492) (2,395) Unassigned Fund Balance at Beginning of Year 106,985 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 04/30/22 104,493 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 104,493

Schedule

Service - Neighborhood Improvement Districts For the period ended April 30, 2022 30

Debt

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Charges for Services $ 9,741 9,741 0.00% -83.33% Investment Income 2,000 2,000 523 (1,477) 26.15% -57.18% Intergovernmental 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 2,000 2,000 10,264 8,264 513.20% 429.87% Other Financing Sources: Transfers In 46,144 46,144 0.00% -83.33% Total Other Financing Sources 46,144 46,144 0.00% -83.33% Total Revenues and Other Financing Sources 2,000 2,000 56,408 54,408 2820.40% 2737.07% Expenditures: Public Works 0.00% -83.33% Culture and Recreation 0.00% -83.33% Capital Outlay 220,797 6,760 214,037 3.06% -80.27% Total Expenditures 220,797 6,760 214,037 3.06% -80.27% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 220,797 6,760 214,037 3.06% -80.27% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 2,000 (218,797) 49,648 268,445 Unassigned Fund Balance at Beginning of Year (137,026) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 04/30/22 (87,378) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 108,180 Total Fund Balance $ 20,802 Budgetary Comparison Schedule

Street Improvements Capital Project Fund For the period ended April 30, 2022 31

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Charges for Services $ 0.00% -83.33% Investment Income (Loss) 290 290 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 290 290 0.00% -83.33% Expenditures: Public Works 0.00% -83.33% Culture and Recreation 0.00% -83.33% Capital Outlay 0.00% -83.33% Total Expenditures 0.00% -83.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 290 290 Unassigned Fund Balance at Beginning of Year 21,613 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 04/30/22 21,903 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,903

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings and Other Improvements Capital Project Fund For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Charges for Services $ 0.00% -83.33% Investment Income 5,000 3,315 (1,685) 66.30% -17.03% Other Revenue 100,800 100,800 100,800 100.00% 16.67% Total revenues 100,800 105,800 104,115 (1,685) 98.41% 15.08% Other Financing Sources: Transfers In 0.00% -83.33% Total Other Financing Sources 0.00% -83.33% Total Revenues and Other Financing Sources 100,800 105,800 104,115 (1,685) 98.41% 15.08% Expenditures: Public Works 0.00% -83.33% Culture and Recreation 0.00% -83.33% Capital Outlay 506,900 783,998 455,725 328,273 58.13% -25.20% Total Expenditures 506,900 783,998 455,725 328,273 0.00% -83.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total expenditures and other financing uses 506,900 783,998 455,725 328,273 58.13% -25.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (406,100) (678,198) (351,610) 326,588 Unassigned Fund Balance at Beginning of Year (701,084) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 04/30/22 (1,052,694) Other Fund Balance Components: Committed - Current Year Encumbrances 427,509 Committed - Prior Year Encumbrances 12,000 Total Fund Balance $ (613,185)

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Charges for Services $ 0.00% -83.33% Investment Income 0.00% -83.33% Other Revenue 0.00% -83.33% Total revenues 0.00% -83.33% Expenditures: Public Works 0.00% -83.33% Culture and Recreation 0.00% -83.33% Capital Outlay 0.00% -83.33% Total Expenditures 0.00% -83.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total expenditures and other financing uses 0.00% -83.33% 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, 04/30/22 (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 April 30, 2022 34

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Charges for Services $ 0.00% -83.33% Investment Income (Loss) 433 433 0.00% -83.33% Other Revenue 0.00% -83.33% Total revenues 433 433 0.00% -83.33% Expenditures: Public Works 0.00% -83.33% Culture and Recreation 0.00% -83.33% Capital Outlay 0.00% -83.33% Total Expenditures 0.00% -83.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total expenditures and other financing uses 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 433 433 Unassigned Fund Balance at Beginning of Year 31,479 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 04/30/22 31,912 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,912

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Charges for Services $ 10,500 10,500 (10,500) 0.00% -83.33% Investment Income 66 66 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 10,500 10,500 66 (10,434) 0.63% -82.70% Expenditures: Public Works 0.00% -83.33% Culture and Recreation 10,310 10,310 10,628 (318) 103.08% 19.75% Capital Outlay 0.00% -83.33% Total Expenditures 10,310 10,310 10,628 (318) 103.08% 19.75% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 10,310 10,310 10,628 (318) 103.08% 19.75% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ 190 190 (10,562) (10,752) Unassigned Net Position at Beginning of Year 903 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Net Position, 04/30/22 (9,659) Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $ (9,659)

Private Purpose Expendable Trust Fund - Vaile Mansion For the period ended April 30, 2022 36

Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Sales Taxes $ 8,106,070 8,106,070 6,430,520 (1,675,550) 79.33% -4.00% Investment Income 75,000 75,000 22,955 (52,045) 30.61% -52.72% Total Revenues 8,181,070 8,181,070 6,453,475 (1,727,595) 78.88% -4.45% Expenditures: Administrative Fee 162,121 162,121 128,610 33,511 79.33% -4.00% Insurance 2,150 2,150 4,064 (1,914) 189.02% 105.69% Legal 55,300 55,300 55,300 0.00% -83.33% Audit 5,500 5,500 5,300 200 96.36% 13.03% Banking 6,500 6,500 8,366 (1,866) 128.71% 45.38% Professional Services 20,550 (20,550) 0.00% -83.33% Capital Outlay 0.00% -83.33% Other 0.00% -83.33% Total Expenditures 231,571 231,571 166,890 64,681 72.07% -11.26% Other Financing Uses: Transfers Out - EATS (1,175,000) (1,175,000) (873,726) (301,274) 74.36% -8.97% Transfers Out - Debt Service (City) (4,205,456) (4,205,456) (4,081,222) (124,234) 97.05% 13.72% Transfers Out - Captial Projects (3,120,150) (3,120,150) (1,337,631) (1,782,519) 42.87% -40.46% Total Other Financing Uses (8,500,606) (8,500,606) (6,292,579) (2,208,027) 74.03% -9.30% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (551,107) (551,107) (5,994) 545,113 Unassigned Fund Balance at Beginning of Year 9,171,998 Cancellation of Prior Year Encumbrances 117,346 Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 9,283,350 Other Fund Balance Components: Restricted - current year encumbrances 5,795 Restricted - prior year encumbrances Total Fund Balance $ 9,289,145

Independence Events Center CID For the period ended April 30, 2022 37

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Sales taxes $ 467,996 467,996 430,005 (37,991) 91.88% 8.55% Investment income 300 300 306 6 102.00% 18.67% Total revenues 468,296 468,296 430,311 (37,985) 91.89% 8.56% Expenditures: Administrative fee 9,360 9,360 8,600 760 91.88% 8.55% Insurance 2,150 2,150 4,036 (1,886) 187.72% 104.39% Legal 0.00% -83.33% Audit 5,500 5,500 5,300 200 96.36% 13.03% Banking 350 350 333 17 95.14% 11.81% Contract services 850 850 850 0.00% -83.33% Capital outlay 0.00% -83.33% Other 0.00% -83.33% Total expenditures 18,210 18,210 18,269 (59) 100.32% 16.99% Other financing uses: Transfers out - EATS (233,998) (233,998) (215,003) (18,995) 91.88% 8.55% Transfers out - Debt Service (City) (215,000) (215,000) (215,000) 100.00% 16.67% Total other financing uses (448,998) (448,998) (430,003) (18,995) 95.77% 12.44% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,088 1,088 (17,961) (19,049) Unassigned Fund Balance at Beginning of Year 137,827 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (539) Unassigned Ending Fund Balance, 04/30/22 119,327 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation 6,991 Total Fund Balance $ 126,318

Crackerneck Creek TDD For the period ended April 30, 2022 38

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 15,970,917 15,970,917 16,388,080 417,163 102.61% 19.28% Investment Income (Loss) 294,000 294,000 382,382 88,218 130.06% 46.73% Other revenue 1,310,958 1,310,958 1,122,574 (188,384) 85.63% 2.30% Total Revenues 17,575,875 17,575,875 17,893,036 316,997 101.80% 18.47% Other Financing Sources: Transfers In 1,327,471 1,327,471 873,725 (453,746) 65.82% -17.51% Total Other Financing Sources 1,327,471 1,327,471 873,725 (453,746) 65.82% -17.51% Total Revenues and Other Financing Sources 18,903,346 18,903,346 18,766,761 (136,749) 99.28% 15.95% Expenditures: Tax Increment Financing 2,171,231 2,171,231 2,282,139 (110,908) 105.11% 21.78% Debt Service Principal 9,423,109 9,423,109 9,430,745 (7,636) 100.08% 16.75% Interest and Fiscal Agent Fees 5,082,094 5,082,094 4,918,262 163,832 96.78% 13.45% Debt Issuance Costs 0.00% -83.33% Total Expenditures 16,676,434 16,676,434 16,631,146 45,288 99.73% 16.40% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 873,725 (873,725) 0.00% -83.33% Total Other Financing Uses 873,725 (873,725) 0.00% -83.33% Total Expenditures and Other Financing Uses 16,676,434 16,676,434 17,504,871 (828,437) 104.97% 21.64% Excess of Revenues Over (Under) Expenditures and other financing uses $ 2,226,912 2,226,912 1,261,890 (965,022) Unassigned Fund Balance at Beginning of Year 4,435,457 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 5,697,347 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 26,406,785 Total Fund Balance $ 32,119,358

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 0.00% -83.33% Investment Income (Loss) 21 21 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 21 21 0.00% -83.33% Expenditures: Tax Increment Financing 0.00% -83.33% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 0.00% -83.33% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 21 21 Unassigned Fund Balance at Beginning of Year 1,574 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 1,595 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,595

Mid-Town Truman Rd TIF For the Period Ended April 30, 2022 40

Schedule

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 26,271 26,271 37,774 11,503 143.79% 60.46% Investment Income (Loss) 1,294 1,294 0.00% -83.33% Other Revenue 102,958 102,958 79,625 (23,333) 77.34% -5.99% Total Revenues 129,229 129,229 118,693 (10,536) 91.85% 8.52% Other Financing Sources: Transfers In 187,942 187,942 (187,942) 0.00% -83.33% Total Other Financing Sources 187,942 187,942 (187,942) 0.00% -83.33% Total Revenues and Other Financing Sources 317,171 317,171 118,693 (198,478) 37.42% -45.91% Expenditures: Tax Increment Financing 7,801 7,801 7,677 124 98.41% 15.08% Debt Service Principal 205,000 205,000 205,000 100.00% 16.67% Interest and Fiscal Agent Fees 327,938 327,938 327,938 100.00% 16.67% Debt Issuance Costs 0.00% -83.33% Total Expenditures 540,739 540,739 540,615 124 99.98% 16.65% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 540,739 540,739 540,615 124 99.98% 16.65% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (223,568) (223,568) (421,922) (198,354) Unassigned Fund Balance at Beginning of Year (1,115,449) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 (1,537,371) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 557,832 Total Fund Balance $ (979,539)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage TIF For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 1,446,920 1,446,920 262,635 (1,184,285) 18.15% -65.18% Investment Income (Loss) 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 1,446,920 1,446,920 262,635 (1,184,285) 18.15% -65.18% Other Financing Sources: Transfers In 118,097 118,097 (118,097) 0.00% -83.33% Total Other Financing Sources 118,097 118,097 (118,097) 0.00% -83.33% Total Revenues and Other Financing Sources 1,565,017 1,565,017 262,635 (1,302,382) 16.78% -66.55% Expenditures: Tax Increment Financing 121,261 121,261 3,083 118,178 2.54% -80.79% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 121,261 121,261 3,083 118,178 2.54% -80.79% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 121,261 121,261 3,083 118,178 2.54% -80.79% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,443,756 1,443,756 259,552 (1,184,204) Unassigned Fund Balance at Beginning of Year (2,999,627) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 (2,740,075) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,740,075)

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 568,730 568,730 6,412 (562,318) 1.13% -82.20% Investment Income (Loss) 25,000 25,000 21,436 (3,564) 85.74% 2.41% Other Revenue 0.00% -83.33% Total Revenues 593,730 593,730 27,848 (565,882) 4.69% -78.64% Expenditures: Tax Increment Financing 15,338 15,338 4,334 11,004 28.26% -55.07% Debt Service Principal 415,000 415,000 415,000 0.00% -83.33% Interest and Fiscal Agent Fees 12,450 12,450 12,450 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 442,788 442,788 4,334 438,454 0.98% -82.35% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 442,788 442,788 4,334 438,454 0.98% -82.35% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 150,942 150,942 23,514 (127,428) Unassigned Fund Balance at Beginning of Year 1,579,935 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 1,603,449 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,603,449

Drumm Farm TIF

2022 43

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended April 30,

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 5,053,492 5,053,492 5,468,301 414,809 108.21% 24.88% Investment Income (Loss) 165,000 165,000 211,087 46,087 127.93% 44.60% Other Revenue 0.00% -83.33% Total Revenues 5,218,492 5,218,492 5,679,388 460,896 108.83% 25.50% Other Financing Sources: Transfers In 664,783 664,783 831,331 166,548 125.05% 41.72% Total Other Financing Sources 664,783 664,783 831,331 166,548 125.05% 41.72% Total Revenues and Other Financing Sources 5,883,275 5,883,275 6,510,719 627,444 110.66% 27.33% Expenditures: Tax Increment Financing 457,612 457,612 328,452 129,160 71.78% -11.55% Debt Service Principal 3,980,000 3,980,000 3,980,000 100.00% 16.67% Interest and Fiscal Agent Fees 57,000 57,000 161,000 (104,000) 282.46% 199.13% Debt Issuance Costs 0.00% -83.33% Total Expenditures 4,494,612 4,494,612 4,469,452 25,160 99.44% 16.11% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 831,331 (831,331) 0.00% -83.33% Total Other Financing Uses 831,331 (831,331) 0.00% -83.33% Total Expenditures and Other Financing Uses 4,494,612 4,494,612 5,300,783 (806,171) 117.94% 34.61% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,388,663 1,388,663 1,209,936 (178,727) Unassigned Fund Balance at Beginning of Year 15,004,007 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 16,213,943 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 897,682 Total Fund Balance $ 17,111,625

Eastland TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

North Independence TIF For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 57,965 57,965 42,184 (15,781) 72.77% -10.56% Investment Income (Loss) 25 25 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 57,965 57,965 42,209 (15,756) 72.82% -10.51% Expenditures: Tax Increment Financing 1,645 1,645 454 1,191 27.60% -55.73% Debt Service Principal 10,000 10,000 10,000 0.00% -83.33% Interest and Fiscal Agent Fees 45,530 45,530 24,700 20,830 54.25% -29.08% Debt Issuance Costs 0.00% -83.33% Total Expenditures 57,175 57,175 25,154 32,021 43.99% -39.34% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 57,175 57,175 25,154 32,021 43.99% -39.34% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 790 790 17,055 16,265 Unassigned Fund Balance at Beginning of Year 11,934 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 28,989 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 28,989

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 2,179 2,179 2,101 (78) 96.42% 13.09% Investment Income (Loss) 1,000 1,000 664 (336) 66.40% -16.93% Other Revenue 0.00% -83.33% Total Revenues 3,179 3,179 2,765 (414) 86.98% 3.65% Other Financing Sources: Transfers In 0.00% -83.33% Capital lease proceeds 0.00% Total Other Financing Sources 0.00% -83.33% Total Revenues and Other Financing Sources 3,179 3,179 2,765 (414) 86.98% 3.65% Expenditures: Tax Increment Financing 63 63 138 (75) 219.05% 135.72% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 63 63 138 (75) 219.05% 135.72% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 63 63 138 (75) 219.05% 135.72% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 3,116 3,116 2,627 (489) Unassigned Fund Balance at Beginning of Year 49,447 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 52,074 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 52,074

Mt Washington TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 1,589,201 1,589,201 1,598,260 9,059 100.57% 17.24% Investment Income (Loss) 77,000 77,000 46,829 (30,171) 60.82% -22.51% Other Revenue 1,208,000 1,208,000 1,042,949 (165,051) 86.34% 3.01% Total Revenues 2,874,201 2,874,201 2,688,038 (186,163) 93.52% 10.19% Other Financing Sources: Transfers In 315,000 315,000 (315,000) 0.00% -83.33% Total Other Financing Sources 315,000 315,000 (315,000) 0.00% -83.33% Total Revenues and Other Financing Sources 3,189,201 3,189,201 2,688,038 (501,163) 84.29% 0.96% Expenditures: Tax Increment Financing 48,817 48,817 43,553 5,264 89.22% 5.89% Debt Service Principal 50,000 50,000 1,735,000 (1,685,000) 3470.00% 3386.67% Interest and Fiscal Agent Fees 3,775,226 3,775,226 2,939,800 835,426 77.87% -5.46% Debt Issuance Costs 0.00% -83.33% Total Expenditures 3,874,043 3,874,043 4,718,353 (844,310) 121.79% 38.46% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 3,874,043 3,874,043 4,718,353 (844,310) 121.79% 38.46% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (684,842) (684,842) (2,030,315) (1,345,473) Unassigned Fund Balance at Beginning of Year (10,710,147) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 (12,740,462) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 21,572,705 Total Fund Balance $ 8,847,469

Crackerneck Creek TIF For the Period Ended April 30, 2022 47

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 496,239 496,239 696,408 200,169 140.34% 57.01% Investment Income (Loss) 140 140 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 496,239 496,239 696,548 200,309 140.37% 57.04% Expenditures: Tax Increment Financing 9,590 9,590 13,916 (4,326) 145.11% 61.78% Debt Service Principal 486,349 486,349 651,952 (165,603) 134.05% 50.72% Interest and Fiscal Agent Fees 34,098 (34,098) 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 495,939 495,939 699,966 (204,027) 141.14% 57.81% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 495,939 495,939 699,966 (204,027) 141.14% 57.81% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 300 300 (3,418) (3,718) Unassigned Fund Balance at Beginning of Year 9,853 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 6,435 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 6,435

Landfill

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old

TIF

For the Period Ended April 30, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Trinity TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 489,107 489,107 431,845 (57,262) 88.29% 4.96% Investment Income (Loss) 53 53 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 489,107 489,107 431,898 (57,209) 88.30% 4.97% Other Financing Sources: Transfers In 32,466 32,466 35,104 2,638 108.13% 24.80% Total Other Financing Sources 32,466 32,466 35,104 2,638 108.13% 24.80% Total Revenues and Other Financing Sources 521,573 521,573 467,002 (54,571) 89.54% 6.21% Expenditures: Tax Increment Financing 11,267 11,267 9,272 1,995 82.29% -1.04% Debt Service Principal 510,360 510,360 328,084 182,276 64.28% -19.05% Interest and Fiscal Agent Fees 132,516 (132,516) 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 521,627 521,627 469,872 51,755 90.08% 6.75% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 35,104 (35,104) 0.00% -83.33% Total Other Financing Uses 35,104 (35,104) 0.00% -83.33% Total Expenditures and Other Financing Uses 521,627 521,627 504,976 16,651 96.81% 13.48% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (54) (54) (37,974) (37,920) Unassigned Fund Balance at Beginning of Year 69,361 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 31,387 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 31,387

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 3,589,345 3,589,345 4,525,152 935,807 126.07% 42.74% Investment Income (Loss) 17,000 17,000 44,840 27,840 263.76% 180.43% Other Revenue 0.00% -83.33% Total Revenues 3,606,345 3,606,345 4,569,992 963,647 126.72% 43.39% Other Financing Sources: Transfers In 9,183 9,183 7,290 (1,893) 79.39% -3.94% Total Other Financing Sources 9,183 9,183 7,290 (1,893) 79.39% -3.94% Total Revenues and Other Financing Sources 3,615,528 3,615,528 4,577,282 961,754 126.60% 43.27% Expenditures: Tax Increment Financing 550,170 550,170 1,696,417 (1,146,247) 308.34% 225.01% Debt Service Principal 2,200,000 2,200,000 2,200,000 100.00% 16.67% Interest and Fiscal Agent Fees 863,950 863,950 863,950 100.00% 16.67% Debt Issuance Costs 0.00% -83.33% Total Expenditures 3,614,120 3,614,120 4,760,367 (1,146,247) 131.72% 48.39% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 7,290 (7,290) 0.00% -83.33% Total Other Financing Uses 7,290 (7,290) 0.00% -83.33% Total Expenditures and Other Financing Uses 3,614,120 3,614,120 4,767,657 (1,153,537) 131.92% 48.59% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,408 1,408 (190,375) (191,783) Unassigned Fund Balance at Beginning of Year 1,165,892 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 975,517 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,378,566 Total Fund Balance $ 4,354,083

HCA TIF

CITY OF INDEPENDENCE,

MISSOURI

Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 257,861 257,861 246,104 (11,757) 95.44% 12.11% Investment Income (Loss) 26 26 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 257,861 257,861 246,130 (11,731) 95.45% 12.12% Expenditures: Tax Increment Financing 5,139 5,139 5,660 (521) 110.14% 26.81% Debt Service Principal 252,902 252,902 119,490 133,412 47.25% -36.08% Interest and Fiscal Agent Fees 177,310 (177,310) 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 258,041 258,041 302,460 (44,419) 117.21% 33.88% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 258,041 258,041 302,460 (44,419) 117.21% 33.88% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (180) (180) (56,330) (56,150) Unassigned Fund Balance at Beginning of Year 80,315 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 23,985 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 23,985

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

23rd & Noland Project 1 TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 82,194 82,194 74,088 (8,106) 90.14% 6.81% Investment Income (Loss) 104 104 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 82,194 82,194 74,192 (8,002) 90.26% 6.93% Expenditures: Tax Increment Financing 2,063 2,063 1,840 223 89.19% 5.86% Debt Service Principal 80,131 80,131 80,131 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 82,194 82,194 1,840 80,354 2.24% -81.09% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 82,194 82,194 1,840 80,354 2.24% -81.09% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 72,352 72,352 Unassigned Fund Balance at Beginning of Year 72,840 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 145,192 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 145,192

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 2 TIF For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 11,729 11,729 14,507 2,778 123.68% 40.35% Investment Income (Loss) 278 278 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 11,729 11,729 14,785 3,056 126.06% 42.73% Expenditures: Tax Increment Financing 246 246 574 (328) 233.33% 150.00% Debt Service Principal 11,483 11,483 33,000 (21,517) 287.38% 204.05% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 11,729 11,729 33,574 (21,845) 286.25% 202.92% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 11,729 11,729 33,574 (21,845) 286.25% 202.92% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (18,789) (18,789) Unassigned Fund Balance at Beginning of Year 23,261 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 4,472 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 4,472

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 3 TIF For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 24,348 24,348 28,077 3,729 115.32% 31.99% Investment Income (Loss) 541 541 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 24,348 24,348 28,618 4,270 117.54% 34.21% Expenditures: Tax Increment Financing 24,438 24,438 796 23,642 3.26% -80.07% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 24,438 24,438 796 23,642 3.26% -80.07% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 24,438 24,438 796 23,642 3.26% -80.07% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (90) (90) 27,822 27,912 Unassigned Fund Balance at Beginning of Year 6,738 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 34,560 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 34,560

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 462,503 462,503 498,999 36,496 107.89% 24.56% Investment Income (Loss) 5,498 5,498 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 462,503 462,503 504,497 41,994 109.08% 25.75% Expenditures: Tax Increment Financing 462,503 462,503 11,584 450,919 2.50% -80.83% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 462,503 462,503 11,584 450,919 2.50% -80.83% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 462,503 462,503 11,584 450,919 2.50% -80.83% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 492,913 492,913 Unassigned Fund Balance at Beginning of Year 73,562 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 566,475 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 566,475

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Independence Square TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 145,470 145,470 309,952 164,482 213.07% 129.74% Investment Income (Loss) 8,000 8,000 20,864 12,864 260.80% 177.47% Other Revenue 0.00% -83.33% Total Revenues 153,470 153,470 330,816 177,346 215.56% 132.23% Expenditures: Tax Increment Financing 7,799 7,799 114,414 (106,615) 1467.03% 1383.70% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 7,799 7,799 114,414 (106,615) 1467.03% 1383.70% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 7,799 7,799 114,414 (106,615) 1467.03% 1383.70% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 145,671 145,671 216,402 70,731 Unassigned Fund Balance at Beginning of Year 648,571 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 864,973 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 864,973

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 1,152,029 1,152,029 1,596,719 444,690 138.60% 55.27% Investment Income (Loss) 1,000 1,000 24,035 23,035 2403.50% 2320.17% Other Revenue 0.00% -83.33% Total Revenues 1,153,029 1,153,029 1,620,754 467,725 140.56% 57.23% Expenditures: Tax Increment Financing 23,927 23,927 27,610 (3,683) 115.39% 32.06% Debt Service Principal 1,128,102 1,128,102 178,219 949,883 15.80% -67.53% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 1,152,029 1,152,029 205,829 946,200 17.87% -65.46% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 1,152,029 1,152,029 205,829 946,200 17.87% -65.46% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,000 1,000 1,414,925 1,413,925 Unassigned Fund Balance at Beginning of Year 258,617 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 1,673,542 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,673,542

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 382,156 382,156 314,716 (67,440) 82.35% -0.98% Investment Income (Loss) 4,468 4,468 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 382,156 382,156 319,184 (62,972) 83.52% 0.19% Expenditures: Tax Increment Financing 382,156 382,156 6,553 375,603 1.71% -81.62% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 382,156 382,156 6,553 375,603 1.71% -81.62% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 382,156 382,156 6,553 375,603 1.71% -81.62% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 312,631 312,631 Unassigned Fund Balance at Beginning of Year 107,526 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 04/30/22 420,157 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 420,157

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Marketplace Project 1 TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 97,731 97,731 114,952 17,221 117.62% 34.29% Investment Income (Loss) 4 4 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 97,731 97,731 114,956 17,225 117.62% 34.29% Expenditures: Tax Increment Financing 3,949 3,949 2,878 1,071 72.88% -10.45% Debt Service Principal 93,782 93,782 93,782 0.00% -83.33% Interest and Fiscal Agent Fees 122,950 (122,950) 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 97,731 97,731 125,828 (28,097) 128.75% 45.42% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 97,731 97,731 125,828 (28,097) 128.75% 45.42% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (10,872) (10,872) Unassigned Fund Balance at Beginning of Year 62,802 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 51,930 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 51,930

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Marketplace Project 2 TIF

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 35,447 35,447 118,894 83,447 335.41% 252.08% Investment Income (Loss) 11 11 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 35,447 35,447 118,905 83,458 335.44% 252.11% Expenditures: Tax Increment Financing 35,447 35,447 2,934 32,513 8.28% -75.05% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 134,000 (134,000) 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 35,447 35,447 136,934 (101,487) 386.31% 302.98% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 35,447 35,447 136,934 (101,487) 386.31% 302.98% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (18,029) (18,029) Unassigned Fund Balance at Beginning of Year 34,445 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 16,416 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 16,416

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ 0.00% -83.33% Investment Income (Loss) 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 0.00% -83.33% Expenditures: Tax Increment Financing 0.00% -83.33% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 0.00% -83.33% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $

Budgetary Comparison Schedule TIF Application Fees For the Period Ended April 30, 2022 61

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund

For the Period Ended April 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 83.33% of Year Budget Revenues: Taxes $ Property tax RSO - Cargo Largo 3,455 3,455 0.00% -83.33% Drumm Farm 54,223 54,223 0.00% -83.33% Sales tax RSO - Cargo Largo 173,003 173,003 0.00% -83.33% Drumm Farm 11,873 11,873 0.00% -83.33% Investment Income (Loss) 164 164 0.00% -83.33% Other Revenue 0.00% -83.33% Total Revenues 242,718 242,718 0.00% -83.33% Expenditures: Tax Increment Financing 0.00% -83.33% Debt Service Principal 0.00% -83.33% Interest and Fiscal Agent Fees 0.00% -83.33% Debt Issuance Costs 0.00% -83.33% Total Expenditures 0.00% -83.33% Other Financing Uses: Issuance of Debt 0.00% -83.33% Reoffering Premium/Original Issue Discount 0.00% -83.33% Payment to Refund Loans Escrow Agent 0.00% -83.33% Transfers Out 0.00% -83.33% Total Other Financing Uses 0.00% -83.33% Total Expenditures and Other Financing Uses 0.00% -83.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 242,718 242,718 Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 04/30/22 242,718 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 242,718