2022 Aug Monthly Report by cityofindepmo

Monthly Financial and Operating Report August 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 Finance & Support Services 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 Santa Fe TIF 40 Hartman Heritage TIF 41 Drumm Farm TIF 42 Eastland TIF 43 North Independence TIF 44 Crackerneck Creek TIF 45 Old Landfill TIF 46 Trinity TIF 47 HCA TIF 48 Cinema East TIF 49 23rd & Noland Project 1 TIF 50 23rd & Noland Project 2 TIF 51 23rd & Noland Project 3 TIF 52 23th & Noland Project 4 TIF 53 Independence Square TIF 54 I-70 & Little Blue Parkway Project 1 TIF 55 I-70 & Little Blue Parkway Project 3 TIF 56 Marketplace Project 1 TIF 57 Marketplace Project 2 TIF 58 TIF Supplemental Appropriation Fund 59

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Real Estate Tax $ 5,903,000 5,903,000 (1,054) (5,904,054) -0.02% -16.69% Sales Tax 20,635,000 20,635,000 3,891,960 (16,743,040) 18.86% 2.19% Use Tax 535,000 535,000 (535,000) 0.00% -16.67% Cigarette Tax 380,000 380,000 60,892 (319,108) 16.02% -0.65% Franchise Tax 8,344,000 8,344,000 438,428 (7,905,572) 5.25% -11.42% Licenses and Permits 4,410,950 4,410,950 575,629 (3,835,321) 13.05% -3.62% Intergovernmental 5,810,000 5,810,000 930,383 (4,879,617) 16.01% -0.66% Charges for Current Services 1,955,400 1,955,400 206,228 (1,749,172) 10.55% -6.12% Interfund Charges for Support Services 2,354,600 2,354,600 392,433 (1,962,167) 16.67% 0.00% Fines and Forfeitures 2,156,000 2,156,000 415,496 (1,740,504) 19.27% 2.60% Investment Income (Loss) 220,000 220,000 28,956 (191,044) 13.16% -3.51% Other Revenue 750,400 750,400 85,896 (664,504) 11.45% -5.22% Total Revenues 53,454,350 53,454,350 7,025,247 (46,429,103) 13.14% -3.53% Other Financing Sources: Payments In Lieu of Taxes 20,848,787 20,848,787 4,305,160 (16,543,627) 20.65% 3.98% Transfers In 0.00% -16.67% Operating Transfers In - American Rescue Plan 0.00% -16.67% Total Other Financing Sources 20,848,787 20,848,787 4,305,160 (16,543,627) 20.65% 3.98% Total Revenues and Other Financing Sources 74,303,137 74,303,137 11,330,407 (62,972,730) 15.25% -1.42% Expenditures: City Council 686,729 686,729 94,596 592,133 13.77% -2.90% City Clerk 266,577 332,702 102,486 230,216 30.80% 14.13% City Manager 1,101,987 1,101,987 130,569 971,418 11.85% -4.82% Municipal Court 1,687,121 1,687,121 258,075 1,429,046 15.30% -1.37% Law 182,663 182,663 21,382 161,281 11.71% -4.96% Finance 626,644 626,644 442,357 184,287 70.59% 53.92% Community Development 5,387,456 5,387,456 1,504,617 3,882,839 27.93% 11.26% Police 34,273,528 34,273,528 5,246,459 29,027,069 15.31% -1.36% Fire 23,811,497 23,811,497 4,705,877 19,105,620 19.76% 3.09% Health 0.00% -16.67% Municipal Services (Public Works) 5,972,696 5,972,696 985,957 4,986,739 16.51% -0.16% Parks and Recreation 296,239 296,239 28,708 267,531 9.69% -6.98% Contingencies 0.00% -16.67% Debt service 0.00% -16.67% Total Expenditures 74,293,137 74,359,262 13,521,083 60,838,179 18.18% 1.51% Other Financing Uses: Transfers Out 10,000 10,000 147,851 (137,851) 1478.51% 1461.84% Total Expenditures and Other Financing Uses 74,303,137 74,369,262 13,668,934 60,700,328 18.38% 1.71% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (66,125) (2,338,527) (2,272,402) Unassigned Fund Balance at Beginning of Year 6,261,676 Cancellation of prior year encumbrances 9,766 Change in other fund balance components during the year 4,258 Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 3,937,173 Restricted 93,848 Committed 12,886 Assigned 2,004,529 Total Fund Balance $ 6,048,436

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 9,715,000 9,715,000 1,847,464 (7,867,536) 19.02% 2.35% Use Tax 268,000 268,000 (268,000) 0.00% -16.67% Charges for Services 0.00% -16.67% Intergovernmental Revenue 0.00% -16.67% Investment Income (Loss) 77,000 77,000 52,564 (24,436) 68.26% 51.59% Other Revenue 0.00% -16.67% Total Revenues 10,060,000 10,060,000 1,900,028 (8,159,972) 18.89% 2.22% Other Financing Sources: Transfers in 0.00% -16.67% Total other financing sources 0.00% -16.67% Total revenues and other financing sources 10,060,000 10,060,000 1,900,028 (8,159,972) 18.89% 2.22% Expenditures: General Government 0.00% -16.67% Street Maintenance 1,265,081 1,265,081 346,909 918,172 27.42% 10.75% Capital Outlay 6,556,836 15,707,841 5,731 15,702,110 0.04% -16.63% Debt Service 1,744,200 1,744,200 1,744,200 0.00% -16.67% Total Expenditures 9,566,117 18,717,122 352,640 18,364,482 1.88% -14.79% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 9,566,117 18,717,122 352,640 18,364,482 1.88% -14.79% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 493,883 (8,657,122) 1,547,388 10,204,510 Unassigned Fund Balance at Beginning of Year (101,475) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 4,104 Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 1,450,017 Fund Balance Components: Restricted - Current Year Encumbrances 260,378 Restricted - Prior Year Encumbrances 10,184,057 Restricted - Debt Reserve Project Accounts - Capital Projects 11,416,215 Total Fund Balance $ 23,310,667

Improvements Sales Tax Fund

the period ended August 31, 2022 2

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 923,740 (3,934,260) 19.01% 2.34% Use Tax 134,000 134,000 (134,000) 0.00% -16.67% Charges for services 474,540 474,540 154,665 (319,875) 32.59% 15.92% Intergovernmental 88,500 88,500 (88,500) 0.00% -16.67% Investment Income (Loss) 59,180 59,180 8,454 (50,726) 14.29% -2.38% Other Revenue 7,500 7,500 12,858 5,358 171.44% 154.77% Total Revenues 5,621,720 5,621,720 1,099,717 (4,522,003) 19.56% 2.89% Other Financing Sources: Transfers In 0.00% -16.67% Transfers In - American Rescue Plan 0.00% -16.67% Proceeds from Bond Issuance/Capital Lease 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 5,621,720 5,621,720 1,099,717 (4,522,003) 19.56% 2.89% Expenditures: Culture and Recreation 5,103,261 5,103,261 1,250,611 3,852,650 24.51% 7.84% Capital Outlay 993,000 1,875,283 182,218 1,693,065 9.72% -6.95% Debt Service 0.00% -16.67% Total Expenditures 6,096,261 6,978,544 1,432,829 5,545,715 20.53% 3.86% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 6,096,261 6,978,544 1,432,829 5,545,715 20.53% 3.86% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (474,541) (1,356,824) (333,112) 1,023,712 Unassigned Fund Balance at Beginning of Year 3,055,487 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 2,722,375 Other Fund Balance Components: Restricted - Current Year Encumbrances 669,187 Restricted - Prior Year Encumbrances 140,952 Total Fund Balance $ 3,532,514

Improvements Sales Tax Fund

the period ended August 31, 2022 3

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm Water Sales Tax Fund

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 923,740 (3,934,260) 19.01% 2.34% Use Tax 134,000 134,000 (134,000) 0.00% -16.67% Intergovernmental 0.00% -16.67% Investment Income (loss) 164,000 164,000 34,304 (129,696) 20.92% 4.25% Other Revenue 7,900 7,900 10,920 3,020 138.23% 121.56% Total revenues 5,163,900 5,163,900 968,964 (4,194,936) 18.76% 2.09% Expenditures: Storm water Administration 233,009 233,009 86,169 146,840 36.98% 20.31% Maintenance 2,684,530 2,684,530 462,005 2,222,525 17.21% 0.54% Permit completion 318,000 318,000 305,200 12,800 95.97% 79.30% Capital outlay 1,500,000 4,352,865 14,098 4,338,767 0.32% -16.35% Total Expenditures 4,735,539 7,588,404 867,472 6,720,932 11.43% -5.24% Other financing uses: Transfers out 0.00% -16.67% Total other financing uses 0.00% -16.67% Total Ependitures and Other Financing Uses 4,735,539 7,588,404 867,472 6,720,932 11.43% -5.24% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 428,361 (2,424,504) 101,492 2,525,996 Unassigned Fund Balance at Beginning of Year 9,615,450 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 9,716,942 Other Fund Balance Components: Restricted - Current Year Encumbrances 470,068 Restricted - Prior Year Encumbrances 786,784 Restricted - Regional Detention Construction 120,524 Restricted - Regional Detention Maintenance 59,159 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 11,653,477

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

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 2,580,000 2,580,000 491,453 (2,088,547) 19.05% 2.38% Use Tax 67,000 67,000 (67,000) 0.00% -16.67% Investment Income (Loss) 35,000 35,000 7,973 (27,027) 22.78% 6.11% Other Revenue 7,600 7,600 68,797 61,197 905.22% 888.55% Total Revenues 2,689,600 2,689,600 568,223 (2,121,377) 21.13% 4.46% Expenditures: Public Safety Communications 522,200 522,200 329,215 192,985 63.04% 46.37% Facilities 105,200 105,200 43,241 61,959 41.10% 24.43% Equipment 1,743,700 1,743,700 1,115,876 627,824 63.99% 47.32% Debt Service 170 (170) 0.00% -16.67% Total Expenditures 2,371,100 2,371,100 1,488,502 882,598 62.78% 46.11% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 2,371,100 2,371,100 1,488,502 882,598 62.78% 46.11% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 318,500 318,500 (920,279) (1,238,779) Unassigned Fund Balance at Beginning of Year 2,435,627 Cancellation of Prior Year Encumbrances 1,847 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 1,517,195 Other Fund Balance Components: Restricted - Current Year Encumbrances 1,190,221 Restricted - Prior Year Encumbrances 254,101 Total Fund Balance $ 2,961,517

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 8,770,000 8,770,000 1,964,299 (6,805,701) 22.40% 5.73% Use Tax 268,000 268,000 (268,000) 0.00% -16.67% Investment Income (Loss) 29,000 29,000 6,349 (22,651) 21.89% 5.22% Other Revenue 6,000 6,000 1,878 (4,122) 31.30% 14.63% Total Revenues 9,073,000 9,073,000 1,972,526 (7,100,474) 21.74% 5.07% Expenditures: Public Safety 6,821,786 7,021,786 720,547 6,301,239 10.26% -6.41% Debt Service 73,300 73,300 73,300 0.00% -16.67% Total Expenditures 6,895,086 7,095,086 720,547 6,374,539 10.16% -6.51% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 6,895,086 7,095,086 720,547 6,374,539 10.16% -6.51% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,177,914 1,977,914 1,251,979 (725,935) Unassigned Fund Balance at Beginning of Year 1,855,097 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 3,107,076 Other Fund Balance Components: Restricted - Current Year Encumbrances 138,235 Restricted - Prior Year Encumbrances 263,526 Total Fund Balance $ 3,508,837

Protection Sales Tax Fund For the period ended August 31, 2022 6

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Use Tax $ 782,000 782,000 718,708 (63,292) 91.91% 75.24% Intergovernmental Revenue 0.00% -16.67% Investment Income (Loss) 3,000 3,000 1,362 (1,638) 45.40% 28.73% Other Revenue 0.00% -16.67% Total Revenues 785,000 785,000 720,070 (64,930) 91.73% 75.06% Expenditures: General Government 0.00% -16.67% Animal Services 769,213 769,213 112,747 656,466 14.66% -2.01% Capital Outlay 0.00% -16.67% Debt Service 0.00% -16.67% Total Expenditures 769,213 769,213 112,747 656,466 14.66% -2.01% Other Financing Uses: Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 769,213 769,213 112,747 656,466 14.66% -2.01% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 15,787 15,787 607,323 591,536 Unassigned Fund Balance at Beginning of Year 207,703 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 815,026 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 815,026

Animal Shelter Use Tax

For the period ended August 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Use Tax $ 4,100,000 4,100,000 718,708 (3,381,292) 17.53% 0.86% Investment Income (Loss) 59,000 59,000 16,349 (42,651) 27.71% 11.04% Other Revenue 0.00% -16.67% Total Revenues 4,159,000 4,159,000 735,057 (3,423,943) 17.67% 1.00% Expenditures: Public Safety 4,029,166 4,029,166 548,272 3,480,894 13.61% -3.06% Debt Service 0.00% -16.67% Total Expenditures 4,029,166 4,029,166 548,272 3,480,894 13.61% -3.06% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 4,029,166 4,029,166 548,272 3,480,894 13.61% -3.06% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 129,834 129,834 186,785 56,951 Unassigned Fund Balance at Beginning of Year 4,586,138 Cancellation of Prior Year Encumbrances 684 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 4,773,607 Other Fund Balance Components: Restricted - Current Year Encumbrances 17,638 Restricted - Prior Year Encumbrances 688,690 Total Fund Balance $ 5,479,935

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended August 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 881,500 881,500 (181) (881,681) -0.02% -16.69% Charges for Services 154,500 154,500 24,160 (130,340) 15.64% -1.03% Licenses & Permits 392,238 392,238 22,828 (369,410) 5.82% -10.85% Investment Income (Loss) 3,731 3,731 1,764 (1,967) 47.28% 30.61% Other Revenue 14,000 14,000 1,760 (12,240) 12.57% -4.10% Total Revenues 1,445,969 1,445,969 50,331 (1,395,638) 3.48% -13.19% Other Financing Sources: Transfers In 0.00% -16.67% Transfers In - American Rescue Plan 300,000 300,000 300,000 100.00% 83.33% Total Other Financing Uses 300,000 300,000 300,000 100.00% 83.33% Total Revenues and Other Sources 1,745,969 1,745,969 350,331 (1,395,638) 20.07% 3.40% Expenditures: Animal Services 1,045,512 1,045,512 132,960 912,552 12.72% -3.95% Health Services 733,636 733,636 128,532 605,104 17.52% 0.85% Total Expenditures 1,779,148 1,779,148 261,492 1,517,656 14.70% -1.97% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 1,779,148 1,779,148 261,492 1,517,656 14.70% -1.97% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (333,179) (333,179) 88,839 422,018 Unassigned Fund Balance at Beginning of Year 164,175 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 253,014 Other Fund Balance Components: Restricted - Current Year Encumbrances 12,164 Restricted - Prior Year Encumbrances 525 Total Fund Balance $ 265,703

CITY OF INDEPENDENCE, MISSOURI

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended August 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 1,876,775 1,876,775 (384) (1,877,159) -0.02% -16.69% Intergovernmental 9,246 9,246 0.00% -16.67% Charges for Services 120,650 120,650 6,584 (114,066) 5.46% -11.21% Investment Income (Loss) 19,165 19,165 3,390 (15,775) 17.69% 1.02% Other Revenue 5,155 5,155 0.00% -16.67% Total Revenues 2,016,590 2,016,590 23,991 (1,992,599) 1.19% -15.48% Expenditures: Parks and Recreation 2,554,180 2,554,180 451,026 2,103,154 17.66% 0.99% Total Expenditures 2,554,180 2,554,180 451,026 2,103,154 17.66% 0.99% Other Financing Uses – Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 2,554,180 2,554,180 451,026 2,103,154 17.66% 0.99% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (537,590) (537,590) (427,035) 110,555 Unassigned Fund Balance at Beginning of Year 581,653 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 154,618 Other Fund Balance Components: Restricted - Current Year Encumbrances 4,386 Restricted - Prior Year Encumbrances 445 Total Fund Balance $ 159,449 10

Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended August 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Transient Guest Taxes $ 1,975,000 1,975,000 445,864 (1,529,136) 22.58% 5.91% Charges for Services 32,000 32,000 5,237 (26,763) 16.37% -0.30% Investment Income (Loss) 25,050 25,050 5,638 (19,412) 22.51% 5.84% Other Revenue 12,050 12,050 550 (11,500) 4.56% -12.11% Total Revenues 2,044,100 2,044,100 457,289 (1,586,811) 22.37% 5.70% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Revenues and Other Sources 2,044,100 2,044,100 457,289 (1,586,811) 22.37% 5.70% Expenditures: Tourism 2,709,247 3,339,449 282,735 3,056,714 8.47% -8.20% Total Expenditures 2,709,247 3,339,449 282,735 3,056,714 8.47% -8.20% Other Financing Uses – Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 2,709,247 3,339,449 282,735 3,056,714 8.47% -8.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (665,147) (1,295,349) 174,554 1,469,903 Unassigned Fund Balance at Beginning of Year 1,178,234 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 1,352,788 Other Fund Balance Components: Restricted - Current Year Encumbrances 93,060 Restricted - Prior Year Encumbrances 186,626 Restricted - Operating Reserve 376,368 Total Fund Balance $ 2,008,842

Independence Square Benefit District For the period ended August 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 161 161 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 161 161 0.00% -16.67% Expenditures: Capital Outlay 26,350 (26,350) 0.00% -16.67% Total Expenditures 26,350 (26,350) 0.00% -16.67% Other Financing Uses – Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 26,350 (26,350) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (26,189) (26,189) Unassigned Fund Balance at Beginning of Year 34,715 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 8,526 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 8,526 12

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Federal Grant - CDBG $ 800,000 800,000 53,538 (746,462) 6.69% -9.98% Other Revenue -16.67% Total Revenues 800,000 800,000 53,538 (746,462) 6.69% -9.98% Expenditures: CDBG Administration 160,000 160,000 28,238 131,762 17.65% 0.98% CDBG Expenditures 640,000 640,000 640,000 0.00% -16.67% Total Expenditures 800,000 800,000 28,238 771,762 3.53% -13.14% Other Financing Uses: Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Uses 800,000 800,000 28,238 771,762 3.53% -13.14% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 25,300 25,300 Unassigned Fund Balance at Beginning of Year (367,215) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 (341,915) Other Fund Balance Components: Restricted - Current Year Encumbrances 13,716 Restricted - Prior Year Encumbrances 327,487 Total Fund Balance $ (712)

Comparison Schedule Community Development Block Grant Fund For the period ended August 31, 2022 13

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: HOME Program Grant $ 465,330 499,770 27,705 (472,065) 5.54% -11.13% Total Revenues 465,330 499,770 27,705 (472,065) 5.54% -11.13% Expenditures: HOME Administration 46,533 80,973 41,845 39,128 51.68% 35.01% Multi Family Housing 325,730 325,730 325,730 0.00% -16.67% Community Housing Development 93,067 93,067 93,067 0.00% -16.67% Total Expenditures 465,330 499,770 41,845 457,925 8.37% -8.30% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (14,140) (14,140) Unassigned Fund Balance at Beginning of Year (270,135) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 (284,275) Other Fund Balance Components: Restricted - Current Year Encumbrances 34,440 Restricted - Prior Year Encumbrances 249,842 Total Fund Balance $ 7

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Licenses and Permits $ (1,838) (1,838) 0.00% -16.67% Investment Income (Loss) 21,000 21,000 3,637 (17,363) 17.32% 0.65% Other Revenue 0.00% -16.67% Total Revenues 21,000 21,000 1,799 (19,201) 8.57% -8.10% Expenditures: General Government 79 (79) 0.00% -16.67% Total expenditures 79 (79) 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 79 (79) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 21,000 21,000 1,720 (19,280) Unassigned Fund Balance at Beginning of Year 1,170,147 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/22 1,171,867 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,171,867

Budgetary Comparison Schedule License Surcharge For the period ended August 31, 2022 15

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Intergovernmental $ 2,311,280 5,584,104 327,666 (5,256,438) 5.87% -10.80% Charges for Services 109,023 109,023 19,870 (89,153) 18.23% 1.56% Other Revenue 130,460 51 (130,409) 0.00% -16.67% Total Revenues 2,420,303 5,823,587 347,587 (5,476,000) 5.97% -10.70% Other financing sources: Transfers In 0.00% -16.67% Total other financing sources 0.00% -16.67% Total revenues and other financing sources 2,420,303 5,823,587 347,587 (5,476,000) 5.97% -10.70% Expenditures: Public Safety 640,270 1,540,408 234,902 1,305,506 15.25% -1.42% General Government 27,892 108,713 3,459 105,254 3.18% -13.49% Culture and Recreation 72,274 14,699 57,575 20.34% 3.67% Community Development 940,000 1,912,071 1,150,052 762,019 60.15% 43.48% Animal Services 0.00% -16.67% Health Services 465,497 1,623,913 63,951 1,559,962 3.94% -12.73% Total Expenditures 2,073,659 5,257,379 1,467,063 3,790,316 27.90% 11.23% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 2,073,659 5,257,379 1,467,063 3,790,316 27.90% 11.23% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 346,644 566,208 (1,119,476) (1,685,684) Unassigned Fund Balance at Beginning of Year (230,578) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 (1,350,054) Other Fund Balance Components: Restricted - Current Year Encumbrances 1,084,752 Restricted - Prior Year Encumbrances 228,233 Total Fund Balance $ (37,069)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule American Rescue Plan (ARP) For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Intergovernmental $ 9,557,038 9,557,038 4,228,410 (5,328,628) 44.24% 27.57% Charges for Services 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 9,557,038 9,557,038 4,228,410 (5,328,628) 44.24% 27.57% Other financing sources: Transfers in 0.00% -16.67% Total other financing sources 0.00% -16.67% Total revenues and other financing sources 9,557,038 9,557,038 4,228,410 (5,328,628) 44.24% 27.57% Expenditures: Personnel Services 110,000 110,000 962 109,038 0.87% -15.80% Other Services 1,112,038 1,112,038 215,050 896,988 19.34% 2.67% Supplies 0.00% -16.67% Capital Outlay 4,135,000 4,135,000 400,000 3,735,000 9.67% -7.00% Total Expenditures 5,357,038 5,357,038 616,012 4,741,026 11.50% -5.17% Other Financing Uses: Transfers Out - American Rescue Plan 4,200,000 4,200,000 4,200,000 100.00% 83.33% Total Other Financing Uses 4,200,000 4,200,000 4,200,000 100.00% 83.33% Total Expenditures and Other Financing Uses 9,557,038 9,557,038 4,816,012 4,741,026 50.39% 33.72% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (587,602) (587,602) Unassigned Fund Balance at Beginning of Year (228,013) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 (815,615) Other Fund Balance Components: Restricted - Current Year Encumbrances 608,987 Restricted - Prior Year Encumbrances 206,628 Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating Revenues: Charges for Services $ 131,606,000 131,606,000 33,151,257 (98,454,743) 25.19% 8.52% Penalties 1,000,000 1,000,000 311,212 (688,788) 31.12% 14.45% Connection Charges 33,000 33,000 1,116 (31,884) 3.38% -13.29% Miscellaneous 16,923 16,923 0.00% -16.67% Temporary Service 1,000 1,000 50 (950) 5.00% -11.67% Rental Income 276,000 276,000 6,872 (269,128) 2.49% -14.18% Transmission Wheeling 7,000,000 7,000,000 1,331,251 (5,668,749) 19.02% 2.35% Total Operating Revenues 139,916,000 139,916,000 34,818,681 (105,097,319) 24.89% 8.22% Operating Expenses: Personnel Services 30,189,037 30,189,037 4,267,027 25,922,010 14.13% -2.54% Other Services 26,956,585 26,956,585 10,502,161 16,454,424 38.96% 22.29% Supplies 55,603,355 55,603,355 14,649,938 40,953,417 26.35% 9.68% Capital Projects 5,305,000 12,168,601 119,219 12,049,382 0.98% -15.69% Capital Operating 1,400,225 1,400,225 431,843 968,382 30.84% 14.17% Debt Service 7,896,466 7,896,466 938,233 6,958,233 11.88% -4.79% Other Expenses 100,000 100,000 100,000 0.00% -16.67% Total Operating Expenses 127,450,668 134,314,269 30,908,421 103,405,848 23.01% 6.34% Nonoperating Revenues (Expenses): Investment Income 118,000 118,000 166,202 48,202 140.85% 124.18% Interfund Charges for Support Services 2,011,000 2,011,000 349,312 (1,661,688) 17.37% 0.70% Miscellaneous Revenue (Expense) 15,700 15,700 54,383 38,683 346.39% 329.72% Total Nonoperating Revenue (Expenses) 2,144,700 2,144,700 569,897 (1,574,803) 26.57% 9.90% 14,610,032 7,746,431 4,480,157 (3,266,274) 57.84% 41.17% Capital Contributions 0.00% -16.67% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (3,107,215) (9,892,785) 23.90% 7.23% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers (13,000,000) (13,000,000) (3,107,215) (9,892,785) 23.90% 7.23% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,610,032 (5,253,569) 1,372,942 6,626,511 Beginning Available Resources 49,406,450 Prior Period Adjustment Year-End Investment Market Value Adjustment Ending Available Resources 50,779,392 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 $ (1,720,608) Income (Loss) Before Transfers

Power and Light - Open Capital Projects

As of August 31, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ - 833,939.48 833,939.48 921.36 - 833,018.12 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - 68,257.76 200828 FIBER OPTIC PROGRAM - 198,999.72 198,999.72 122,461.50 - 76,538.22 201106 69 KV SUBSTATION FACILITIES - 321,078.50 321,078.50 68,134.16 14,723.00 238,221.34 201405 SUBSTATION SECURITY PROJECT - 235,149.64 235,149.64 30,534.00 - 204,615.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - - 22,047.36 201510 Sys OpS / DISPATCH - 44,634.77 44,634.77 35,030.50 - 9,604.27 201603 69 KV Trans LINE REBUIL - 1,356,365.47 1,356,365.47 27,687.27 - 1,328,678.20 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 - 475,477.00 475,477.00 85,939.00 85,708.00 303,830.00 201703 BV GROUND WATER - 369,648.98 369,648.98 80,938.96 1,125.00 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 963,211.67 963,211.67 963,003.06 18.14 190.47 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - 32,500.00 201710 Mo CITY DIVESTITURE - 450,681.26 450,681.26 428,873.64 21,807.12 0.50 201804 SUBSTATION E SWITCHGEAR REPLACEMENT - 5,237,618.51 5,237,618.51 3,066,161.30 2,057.94 2,169,399.27 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - 41,800.00 202101 Substation Fiber Optic Network - 913,263.62 913,263.62 81,505.80 11,120.00 820,637.82 202102 Traffic Controller Upgrades - 66,000.00 66,000.00 9,658.00 - 56,342.00 202103 Traffic Camera System Upgrades - 51,837.00 51,837.00 - - 51,837.00 202107 Motorola APX Radio Purchase Phase 2 - 67,716.89 67,716.89 - - 67,716.89 202108 Operations APC UPS Battery Replace - 110,000.00 110,000.00 10,300.00 - 99,700.00 202110 20MVAR Capacitor Bank Sub A - 520,726.57 520,726.57 253,215.45 113,310.33 154,200.79 202111 Transmission Pole Replacement Prog - 888,487.14 888,487.14 321,858.64 - 566,628.50 202201 Substation A Transformer T-9 Mtce - 180,000.00 180,000.00 - - 180,000.00 202204 Relay Test Set - 80,103.50 80,103.50 80,103.50 -202205 Desert Storm Switchgear Cabinets - 500,000.00 500,000.00 - - 500,000.00 202206 T & D Road Improvement Projects 500,000.00 - 500,000.00 - - 500,000.00 202208 Traffic Signal Detection Systems - 26,235.00 26,235.00 - - 26,235.00 202210 IPL Service Center PBX Upgrade to I - 85,000.00 85,000.00 - - 85,000.00 202211 H-5 Hot Gas Path Inspection - 1,170,634.91 1,170,634.91 504,350.60 740,128.31 (73,844.00) 202304 Controls Software Upgrade - 500,000.00 500,000.00 - - 500,000.00 202305 PLSC Operations Area HVAC Upgrade - 100,000.00 100,000.00 - - 100,000.00 202306 Substation A Blockhouse Roof Repl 75,000.00 - 75,000.00 - - 75,000.00 202307 Emergent Maintenance Production 500,000.00 - 500,000.00 - - 500,000.00 202308 Substn & Trans Upgrade &Replacement 400,000.00 - 400,000.00 4,603.29 - 395,396.71 202316 Construct 6 New Dist Feeders Sub S 450,000.00 - 450,000.00 - - 450,000.00 9669 SERVICE CTR FACILITY IMPROVE. - 520,084.17 520,084.17 7,174.50 - 512,909.67 $ 1,925,000.00 17,296,834.69 19,221,834.69 6,182,454.53 989,997.84 12,049,382.32 Total Available Current Year Prior Year Budget Budget (Enc Roll) Total Budget 12,168,601.36 $ 7,053,233.33 19,221,834.69 Less Expenditures 11,120.00 978,877.84 989,997.84 Less Encumbrances 108,099.04 6,074,355.49 6,182,454.53 Total Available 12,049,382.32 $ - 12,049,382.32

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating Revenues: Charges for Services $ 32,165,000 32,165,000 6,338,562 (25,826,438) 19.71% 3.04% Penalties 100,000 100,000 44,711 (55,289) 44.71% 28.04% Connection/Disconnection Charges 12,000 12,000 1,552 (10,448) 12.93% -3.74% Miscellaneous 10,000 10,000 3,828 (6,172) 38.28% 21.61% Returned Check Charges 23,000 23,000 4,560 (18,440) 19.83% 3.16% Rental Income 85,000 85,000 41,224 (43,776) 48.50% 31.83% Meter Repairs 0.00% -16.67% Merchandising Jobbing 1,674 1,674 0.00% -16.67% Total Operating Revenues 32,395,000 32,395,000 6,436,111 (25,958,889) 19.87% 3.20% Operating expenses: Personnel Services 10,010,673 10,010,673 1,339,311 8,671,362 13.38% -3.29% Other Services 13,703,182 13,703,182 2,478,313 11,224,869 18.09% 1.42% Supplies 2,840,700 2,840,700 2,010,162 830,538 70.76% 54.09% Capital Projects 7,800,000 22,584,919 198,000 22,386,919 0.88% -15.79% Capital Operating 1,134,500 1,134,500 234,734 899,766 20.69% 4.02% Debt Service 2,526,400 2,526,400 129,665 2,396,735 5.13% -11.54% Other Expenses 50,000 50,000 50,000 0.00% -16.67% Total Operating Expenses 38,065,455 52,850,374 6,390,185 46,460,189 12.09% -4.58% Nonoperating Revenues (Expenses): Investment Income 657,138 657,138 164,297 (492,841) 25.00% 8.33% Interfund Charges for Support Services 3,300,500 3,300,500 559,870 (2,740,630) 16.96% 0.29% Miscellaneous Revenue (Expense) 16,700 16,700 18,989 2,289 113.71% 97.04% Total Nonoperating Revenue (Expenses) 3,974,338 3,974,338 743,156 (3,231,182) 18.70% 2.03% (1,696,117) (16,481,036) 789,082 17,270,118 -4.79% -21.46% Transfers Out – Utility Payments In Lieu of Taxes (2,941,000) (2,941,000) (601,282) (2,339,718) 20.44% 3.77% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers (2,941,000) (2,941,000) (601,282) (2,339,718) 20.44% 3.77% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (4,637,117) (19,422,036) 187,800 19,609,836 Beginning Available Resources 48,656,846 Year-End Investment Market Value Adjustment Ending Available Resources 48,844,646 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 $ 34,444,646 Income (Loss) Before Transfers

Water - Open Capital Projects

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 400708 TREATMENT Plt DISCHARGE $ - 300,000.00 300,000.00 98,000.00 - 202,000.00 400904 EAST INDEPENDENCE INDUST PARK - 674,000.00 674,000.00 - - 674,000.00 401003 FUTURE Prod WELLS 500,000.00 962,596.00 1,462,596.00 270.00 - 1,462,326.00 401301 23RD ST MAIN REPLACEMENT - 311,672.57 311,672.57 2,811.00 - 308,861.57 401402 LAGOON CLEANOUT - 24,559.00 24,559.00 49,059.00 - (24,500.00) 401505 Dist Sys IMPROVE - 244,781.00 244,781.00 - - 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 106,569.52 106,569.52 - - 106,569.52 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 - 4,249,256.24 4,249,256.24 122,333.84 - 4,126,922.40 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - (49,699.58) (49,699.58) - - (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 - 97,292.00 97,292.00 - - 97,292.00 401808 VFD Drive Replacements HSP 2 & 4 - 230,967.00 230,967.00 - - 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 - 2,170,212.30 2,170,212.30 1,098,004.30 - 1,072,208.00 402004 Main Replace Walnut/Leslie/LeesSumm - 81,218.73 81,218.73 - - 81,218.73 402007 Courtney Bend Emergency Generator - 1,150,000.00 1,150,000.00 - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp - 1,000,000.00 1,000,000.00 - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 188,790.00 188,790.00 - - 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 697,170.77 697,170.77 238,710.77 344,475.00 113,985.00 402011 Main Replace Salisbury/Peck/Geospac - 1,179,100.00 1,179,100.00 1,050,000.00 - 129,100.00 402012 College Avenue Improvements - 250,000.00 250,000.00 - - 250,000.00 402101 Main Replacement Ralston 31st/29th - 343,038.50 343,038.50 10,863.30 2,398.20 329,777.00 402102 Main Replacement 3rd St & Jennings - 440,798.00 440,798.00 4,785.00 - 436,013.00 402103 Main Replacement Truman Road - 540,502.00 540,502.00 492,008.00 6,332.00 42,162.00 402104 Lime Slaker No 5 - 350,000.00 350,000.00 - - 350,000.00 402105 Main Replacement Sheley - 98,565.00 98,565.00 3,668.78 5,666.72 89,229.50 402106 Main Replacement Sheley & Northern - 1,017,766.50 1,017,766.50 31,181.02 21,453.98 965,131.50 402107 Facility Improvements/Const/Maint 1,500,000.00 250,000.00 1,750,000.00 100,000.00 - 1,650,000.00 402108 Basin Drive Improvements - 340,523.00 340,523.00 - - 340,523.00 402201 Roof Improvements - 250,000.00 250,000.00 225,679.60 43,820.40 (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 402301 IT Infrastructure Upgrade 150,000.00 - 150,000.00 - - 150,000.00 402302 HSPS HVAC Improvements 250,000.00 - 250,000.00 - - 250,000.00 402303 Lime Silo Recoating 400,000.00 - 400,000.00 - - 400,000.00 9749 MAIN REPLACEMENT PROGRAM - 3,815,370.17 3,815,370.17 283,588.60 107,047.80 3,424,733.77 9952 SECURITY UPGRADES - 517,590.82 517,590.82 51,286.46 - 466,304.36 $ 2,800,000.00 23,980,362.62 26,780,362.62 3,862,249.67 531,194.10 22,386,918.85 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 22,584,918.85 $ 4,195,443.77 26,780,362.62 Less Expenditures - 531,194.10 531,194.10 Less Encumbrances 198,000.00 3,664,249.67 3,862,249.67 Total Available 22,386,918.85 $ - 22,386,918.85

31, 2022 21

of August

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 35,821,585 35,821,585 6,152,843 (29,668,742) 17.18% 0.51% Penalties 200,000 200,000 71,442 (128,558) 35.72% 19.05% Total operating revenues 36,021,585 36,021,585 6,224,285 (29,797,300) 17.28% 0.61% Operating expenses: Personnel Services 7,144,986 7,144,986 1,043,224 6,101,762 14.60% -2.07% Other Services 15,594,591 15,594,591 1,452,325 14,142,266 9.31% -7.36% Supplies 1,285,100 1,285,100 234,527 1,050,573 18.25% 1.58% Capital Projects 1,750,000 14,137,113 78,207 14,058,906 0.55% -16.12% Capital Operating 593,000 593,000 179,250 413,750 30.23% 13.56% Debt Service 6,239,100 6,239,100 454,416 5,784,684 7.28% -9.39% Other Expenses 0.00% -16.67% Total Operating Expenses 32,606,777 44,993,890 3,441,949 41,551,941 7.65% -9.02% Nonoperating Revenues (Expenses): Investment Income 326,000 326,000 112,022 (213,978) 34.36% 17.69% Miscellaneous Revenue (Expense) 7,900 7,900 26,489 18,589 335.30% 318.63% Total Nonoperating Revenue (Expenses) 333,900 333,900 138,511 (195,389) 41.48% 24.81% 3,748,708 (8,638,405) 2,920,847 11,559,252 -33.81% -50.48% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (596,662) (2,999,950) 16.59% -0.08% Transfers In 10,000 10,000 10,000 100.00% 83.33% Transfers Out 0.00% -16.67% Total Transfers (3,586,612) (3,586,612) (586,662) (2,999,950) 16.36% -0.31% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 162,096 (12,225,017) 2,334,185 14,559,202 Beginning Available Resources 31,330,273 Year-End Investment Market Value Adjustment Ending Available Resources 33,664,458 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 $ 20,964,458 Income (Loss) Before Transfers

Sanitary Sewer - Open Capital Projects

As of August 31, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 300801 NEIGHBORHOOD PROJECTS $ - 476,466.48 476,466.48 - - 476,466.48 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 - 139,743.08 139,743.08 60,549.33 - 79,193.75 301703 ARROWHEAD CENTER - 169,828.06 169,828.06 - - 169,828.06 301705 16TH/SCOTT - 357,362.29 357,362.29 5,390.10 - 351,972.19 301706 TREATMENT FACILITY IMPROVEMENT - 369,539.84 369,539.84 61,753.20 - 307,786.64 301804 ROCK CREEK EFFLUENT STRUCTURE - 332,776.94 332,776.94 11,056.27 - 321,720.67 301806 Neighborhood Improvements 2018-19 - 513,781.95 513,781.95 - - 513,781.95 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 - 107,079.84 107,079.84 65,716.14 4,020.69 37,343.01 302004 Neighborhood Projects 2019-20 - 580,000.00 580,000.00 - - 580,000.00 302005 Biosolids Handling - 2,397,533.81 2,397,533.81 1,203,730.02 389,825.02 803,978.77 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 29,351.00 - 129,339.00 302008 RCTP Fence - 33,950.24 33,950.24 - - 33,950.24 302009 Truman & Harris - 50,000.00 50,000.00 - - 50,000.00 302101 Sanitation Sewer Evaluation Survey - 106,982.83 106,982.83 21,301.63 - 85,681.20 302102 Raymond Harkless Mills San Imp - 200,000.00 200,000.00 - - 200,000.00 302103 Pump Station Imp & Maintenance - 568,240.98 568,240.98 - - 568,240.98 302104 Polymer System Relocation - 100,000.00 100,000.00 - - 100,000.00 302105 Piping Rehabilitation - 585,933.69 585,933.69 14,332.50 - 571,601.19 302201 Upper Adair Interceptor - 800,000.00 800,000.00 - - 800,000.00 302202 Crackerneck Creek Slope Rehab - 1,877,276.90 1,877,276.90 74,812.45 2,731.39 1,799,733.06 302203 Sanitary Sewer Main Reloc from Stre - 400,000.00 400,000.00 - - 400,000.00 302204 RCTP - Septic Pumper - 300,000.00 300,000.00 - - 300,000.00 302205 Clarifier Rehabilitation - 1,405,823.97 1,405,823.97 222,663.98 7,963.08 1,175,196.91 302206 Railing Safety RCPS & SCPS - 325,000.00 325,000.00 - - 325,000.00 302301 Sludge Thickening Process Improve 400,000.00 - 400,000.00 - - 400,000.00 9757 TRENCHLESS TECHNOLOGY 100,000.00 995,405.40 1,095,405.40 208,263.40 - 887,142.00 $ 500,000.00 16,256,832.04 16,756,832.04 2,293,386.02 404,540.18 14,058,905.84 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,137,112.86 $ 2,619,719.18 16,756,832.04 Less Expenditures 31,856.02 372,684.16 404,540.18 Less Encumbrances 46,351.00 2,247,035.02 2,293,386.02 Total Available 14,058,905.84 $ - 14,058,905.84

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

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 0.00% -16.67% Miscellaneous 0.00% -16.67% Total operating revenues 0.00% -16.67% Operating Expenses: Personnel Services 0.00% -16.67% Other Services 0.00% -16.67% Supplies 0.00% -16.67% Capital Outlay 2,309,104 2,652,853 2,997,007 (344,154) 112.97% 96.30% Debt Service 5,648,400 5,648,400 369,437 5,278,963 6.54% -10.13% Other Expenses 0.00% -16.67% Total Operating Expenses 7,957,504 8,301,253 3,366,444 4,934,809 40.55% 23.88% Nonoperating Revenues (Expenses): Investment Income 6,200 6,200 13,061 6,861 210.66% 193.99% Miscellaneous Revenue (Expense) 0.00% -16.67% Sales Tax 2,400,000 2,400,000 (2,400,000) 0.00% -16.67% Total Nonoperating Revenue (Expenses) 2,406,200 2,406,200 13,061 (2,393,139) 0.54% -16.13% (5,551,304) (5,895,053) (3,353,383) 2,541,670 56.88% 40.21% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (5,551,304) (5,895,053) (3,353,383) 2,541,670 Beginning Available Resources (1,228,630) Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources $ (4,582,013) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary

Comparison Schedule

Central Garage

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 2,693,100 2,693,100 548,177 (2,144,923) 20.35% 3.68% Miscellaneous 2,672 2,672 0.00% -16.67% Total Operating Revenues 2,693,100 2,693,100 550,849 (2,142,251) 20.45% 3.78% Operating Expenses: Personnel Services 905,367 905,367 100,107 805,260 11.06% -5.61% Other Services 996,700 996,700 757,919 238,781 76.04% 59.37% Supplies 998,500 998,500 930,711 67,789 93.21% 76.54% Capital Outlay 8,000 8,000 5,619 2,381 70.24% 53.57% Other Expenses 0.00% -16.67% Total Operating Expenses 2,908,567 2,908,567 1,794,356 1,114,211 61.69% 45.02% Nonoperating Revenues (Expenses): Investment Income 6,500 6,500 1,097 (5,403) 16.88% 0.21% Miscellaneous Revenue (Expense) 281,000 281,000 759 (280,241) 0.27% -16.40% Total Nonoperating Revenue (Expenses) 287,500 287,500 1,856 (285,644) 0.65% -16.02% 72,033 72,033 (1,241,651) (1,313,684) -1723.73% -1740.40% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ 72,033 72,033 (1,241,651) (1,313,684) Unassigned Fund Balance at Beginning of Year (1,427,289) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (1,071) GAAP Components - OPEB and LAGERS 1,755,311 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 08/31/22 (914,700) Other Net Position Components: Assigned - Current Year Encumbrances 1,363,182 Assigned - Prior Year Encumbrances 25,536 Total Fund Balance $ 474,018 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 17,859,000 17,859,000 3,648,224 (14,210,776) 20.43% 3.76% Miscellaneous 0.00% -16.67% Total Operating Revenues 17,859,000 17,859,000 3,648,224 (14,210,776) 20.43% 3.76% Operating Expenses: Personnel Services 568,500 568,500 13,000 555,500 2.29% -14.38% Other Services 22,268,500 22,268,500 3,842,466 18,426,034 17.26% 0.59% Supplies 0.00% -16.67% Capital Outlay 0.00% -16.67% Other Expenses 0.00% -16.67% Total Operating Expenses 22,837,000 22,837,000 3,855,466 18,981,534 16.88% 0.21% Nonoperating Revenues (Expenses): Investment Income 1,000 1,000 9,894 8,894 989.40% 972.73% Miscellaneous Revenue (Expense) 1,077,000 1,077,000 33,039 (1,043,961) 3.07% -13.60% Total Nonoperating Revenue (Expenses) 1,078,000 1,078,000 42,933 (1,035,067) 3.98% -12.69% (3,900,000) (3,900,000) (164,309) 3,735,691 4.21% -12.46% Transfers In - American Rescue Plan 3,900,000 3,900,000 3,900,000 100.00% 83.33% Transfers Out 0.00% -16.67% Total Transfers 3,900,000 3,900,000 3,900,000 100.00% 83.33% Change In Net Position (Budget Basis) $ 3,735,691 3,735,691 Unassigned Fund Balance at Beginning of Year 1,129,211 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance Non-GAAP Basis, 08/31/22 4,864,902 Other Net Position Components: Assigned - Current Year Encumbrances 90,000 Assigned - Prior Year Encumbrances Total Fund Balance $ 4,954,902 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Workers' Compensation

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 4,450,900 4,450,900 741,820 (3,709,080) 16.67% 0.00% Miscellaneous 0.00% -16.67% Total Operating Revenues 4,450,900 4,450,900 741,820 (3,709,080) 16.67% 0.00% Operating Expenses: Personnel Services 829 (829) 0.00% -16.67% Other Services 4,558,654 4,558,654 598,201 3,960,453 13.12% -3.55% Supplies 0.00% -16.67% Capital Outlay 0.00% -16.67% Other Expenses 0.00% -16.67% Total Operating Expenses 4,558,654 4,558,654 599,030 3,959,624 13.14% -3.53% Nonoperating Revenues (Expenses): Investment Income 6,000 6,000 17,212 11,212 286.87% 270.20% Miscellaneous Revenue (Expense) 6,101 6,101 0.00% -16.67% Total Nonoperating Revenue (Expenses) 6,000 6,000 23,313 17,313 388.55% 371.88% (101,754) (101,754) 166,103 267,857 -163.24% -179.91% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ (101,754) (101,754) 166,103 267,857 Unassigned Fund Balance at Beginning of Year (6,806,156) 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, 08/31/22 (6,640,053) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 156,449 Assigned - Prior Year Encumbrances 12,500 Total Fund Balance $ (6,471,104) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 3,196,000 3,196,000 490,717 (2,705,283) 15.35% -1.32% Miscellaneous 0.00% -16.67% Total Operating Revenues 3,196,000 3,196,000 490,717 (2,705,283) 15.35% -1.32% Operating Expenses: Personnel Services 829 (829) 0.00% -16.67% Other Services 2,936,292 2,936,292 1,315,383 1,620,909 44.80% 28.13% Supplies 2,000 2,000 2,000 0.00% -16.67% Capital Outlay 0.00% -16.67% Other Expenses 0.00% -16.67% Total Operating Expenses 2,938,292 2,938,292 1,316,212 1,622,080 44.80% 28.13% Nonoperating Revenues (Expenses): Investment Income 23,000 23,000 3,118 (19,882) 13.56% -3.11% Miscellaneous Revenue (Expense) 0.00% -16.67% Total Nonoperating Revenue (Expenses) 23,000 23,000 3,118 (19,882) 13.56% -3.11% 280,708 280,708 (822,377) (1,103,085) -292.97% -309.64% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ 280,708 280,708 (822,377) (1,103,085) Unassigned Fund Balance at Beginning of Year 1,752,742 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, 08/31/22 930,365 Other Net Position Components: Assigned - Current Year Encumbrances 80,616 Assigned - Prior Year Encumbrances Total Fund Balance $ 1,010,981 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Finance & Support Services

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Operating revenues: Charges for Services $ 10,506,740 10,506,740 1,751,123 (8,755,617) 16.67% 0.00% Miscellaneous 0.00% -16.67% Total Operating Revenues 10,506,740 10,506,740 1,751,123 (8,755,617) 16.67% 0.00% Operating Expenses: Personnel Services 5,843,572 5,843,572 598,974 5,244,598 10.25% -6.42% Other Services 4,446,414 4,446,414 1,865,415 2,580,999 41.95% 25.28% Supplies 29,900 29,900 2,700 27,200 9.03% -7.64% Capital Outlay 142,500 142,500 81,884 60,616 57.46% 40.79% Other Expenses 0.00% -16.67% Total Operating Expenses 10,462,386 10,462,386 2,548,973 7,913,413 24.36% 7.69% Nonoperating Revenues (Expenses): Investment Income 0.00% -16.67% Miscellaneous Revenue (Expense) 2 2 0.00% -16.67% Total Nonoperating Revenue (Expenses) 2 2 0.00% -16.67% 44,354 44,354 (797,848) (842,202) -1798.82% -1815.49% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -16.67% Transfers In – CARES Act 0.00% -16.67% Transfers Out 0.00% -16.67% Total Transfers 0.00% -16.67% Change In Net Position (Budget Basis) $ 44,354 44,354 (797,848) (842,202) Unassigned Fund Balance at Beginning of Year 2,213,041 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS (45,193) Ending Unassigned Fund Balance Non-GAAP Basis, 08/31/22 1,370,000 Other Net Position Components: Assigned - Current Year Encumbrances 1,034,873 Assigned - Prior Year Encumbrances 16,286 Total Fund Balance $ 2,421,159 Income (Loss) Before Transfers

Debt

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 9,289 9,289 (9,289) 0.00% -16.67% Investment Income (Loss) 330 330 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 9,289 9,289 330 (8,959) 3.55% -13.12% Expenditures: General Government 7 (7) 0.00% -16.67% Debt Service 10,200 10,200 588 9,612 5.76% -10.91% Total Expenditures 10,200 10,200 595 9,605 5.83% -10.84% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 10,200 10,200 595 9,605 5.83% -10.84% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (911) (911) (265) 646 Unassigned Fund Balance at Beginning of Year 104,235 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/22 103,970 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 103,970

Service

Neighborhood Improvement Districts

the period ended August 31, 2022 30

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income 245 245 0.00% -16.67% Intergovernmental 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 245 245 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 245 245 0.00% -16.67% Expenditures: Public Works 5 (5) 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 184,552 184,552 0.00% -16.67% Total Expenditures 184,552 5 184,547 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 184,552 5 184,547 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (184,552) 240 184,792 Unassigned Fund Balance at Beginning of Year (19,797) Cancellation of Prior Year Encumbrances Change to Prior Year Expenditure Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/22 (19,557) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 97,116 Total Fund Balance $ 77,559 Budgetary Comparison Schedule

OF INDEPENDENCE, MISSOURI Street Improvements Capital Project Fund For the period ended August 31, 2022 31

CITY

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income (Loss) 67 67 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 67 67 0.00% -16.67% Expenditures: Public Works 1 (1) 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 0.00% -16.67% Total Expenditures 1 (1) 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 1 (1) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 66 66 Unassigned Fund Balance at Beginning of Year 21,213 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/22 21,279 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,279

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Intergovernmental 0.00% -16.67% Investment Income 198 198 0.00% -16.67% Other Revenue 0.00% -16.67% Total revenues 198 198 0.00% -16.67% Other Financing Sources: Transfers In 137,851 137,851 0.00% -16.67% Total Other Financing Sources 137,851 137,851 0.00% -16.67% Total Revenues and Other Financing Sources 138,049 138,049 0.00% -16.67% Expenditures: Public Works 6 (6) 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 316,163 49,810 266,353 15.75% -0.92% Total Expenditures 316,163 49,816 266,347 15.76% -0.91% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 316,163 49,816 266,347 15.76% -0.91% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (316,163) 88,233 404,396 Unassigned Fund Balance at Beginning of Year (164,886) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/22 (76,653) Other Fund Balance Components: Committed - Current Year Encumbrances 49,810 Committed - Prior Year Encumbrances 23,791 Total Fund Balance $ (3,052)

Buildings and Other Improvements Capital Project Fund For the period ended August 31, 2022 33

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income 0.00% -16.67% Other Revenue 0.00% -16.67% Total revenues 0.00% -16.67% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ Unassigned Fund Balance at Beginning of Year (16,155) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 08/31/22 (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 August 31, 2022 34

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income (Loss) 100 100 0.00% -16.67% Other Revenue 0.00% -16.67% Total revenues 100 100 0.00% -16.67% Expenditures: Public Works 2 (2) 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 0.00% -16.67% Total Expenditures 2 (2) 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total expenditures and other financing uses 2 (2) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 98 98 Unassigned Fund Balance at Beginning of Year 30,881 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 08/31/22 30,979 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 30,979

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Charges for Services $ 0.00% -16.67% Investment Income 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 0.00% -16.67% Expenditures: Public Works 0.00% -16.67% Culture and Recreation 0.00% -16.67% Capital Outlay 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 0.00% -16.67% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ Unassigned Net Position at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Net Position, 08/31/22 Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Private Purpose Expendable Trust Fund - Vaile Mansion For the period ended August 31, 2022 36

CITY

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales Taxes $ 8,470,843 8,470,843 771,509 (7,699,334) 9.11% -7.56% Investment Income 30,000 30,000 32,209 2,209 107.36% 90.69% Total Revenues 8,500,843 8,500,843 803,718 (7,697,125) 9.45% -7.22% Expenditures: Administrative Fee 169,417 169,417 15,430 153,987 9.11% -7.56% Insurance 4,750 4,750 4,750 0.00% -16.67% Legal 44,500 44,500 44,500 0.00% -16.67% Audit 5,500 5,500 5,500 100.00% 83.33% Banking 8,600 8,600 1,622 6,978 18.86% 2.19% Maintenance 100,000 100,000 100,000 0.00% -16.67% Capital Outlay 0.00% -16.67% Other 0.00% -16.67% Total Expenditures 332,767 332,767 22,552 310,215 6.78% -9.89% Other Financing Uses: Transfers Out - EATS 1,175,000 1,175,000 1,175,000 0.00% -16.67% Transfers Out - Debt Service (City) 4,202,213 4,202,213 4,202,213 0.00% -16.67% Transfers Out - Captial Projects 2,309,104 2,309,104 2,309,104 0.00% -16.67% Total Other Financing Uses 7,686,317 7,686,317 7,686,317 0.00% -16.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 481,759 481,759 781,166 299,407 Unassigned Fund Balance at Beginning of Year 10,439,449 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 11,220,615 Other Fund Balance Components: Restricted - current year encumbrances 5,500 Restricted - prior year encumbrances 5,795 Total Fund Balance $ 11,231,910

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Crackerneck Creek TDD

For the period ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Sales taxes $ 43,798 43,798 0.00% -16.67% Investment income 565 565 0.00% -16.67% Total revenues 44,363 44,363 0.00% -16.67% Expenditures: Administrative fee 876 (876) 0.00% -16.67% Insurance 0.00% -16.67% Legal 1,250 (1,250) 0.00% -16.67% Audit 5,500 (5,500) 0.00% -16.67% Banking 78 (78) 0.00% -16.67% Contract services 0.00% -16.67% Capital outlay 0.00% -16.67% Other 0.00% -16.67% Total expenditures 7,704 (7,704) 0.00% -16.67% Other financing uses: Transfers out - EATS 21,899 (21,899) 0.00% -16.67% Transfers out - Debt Service (City) 0.00% -16.67% Total other financing uses 21,899 (21,899) 0.00% -16.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 14,760 14,760 Unassigned Fund Balance at Beginning of Year 190,339 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (55) Unassigned Ending Fund Balance, 08/31/22 205,044 Other Fund Balance Components: Restricted - Current Year Encumbrances 5,500 Restricted - Prior Year Encumbrances Restricted - City Transportation 7,231 Total Fund Balance $ 217,775

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 1,761,957 1,761,957 0.00% -16.67% Investment Income (Loss) 83,409 81,961 0.00% -16.67% Other revenue 68,187 68,187 0.00% -16.67% Total Revenues 1,913,553 1,912,105 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 1,913,553 1,912,105 0.00% -16.67% Expenditures: Tax Increment Financing 1,030 (1,001) 0.00% -16.67% Debt Service Principal 4,775,000 4,775,000 67,677 4,707,323 1.42% -15.25% Interest and Fiscal Agent Fees 4,356,100 4,356,100 117,841 4,238,259 2.71% -13.96% Debt Issuance Costs 0.00% -16.67% Total Expenditures 9,131,100 9,131,100 186,548 8,944,581 2.04% -14.63% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 9,131,100 9,131,100 186,548 8,944,581 2.04% -14.63% Excess of Revenues Over (Under) Expenditures and other financing uses $ (9,131,100) (9,131,100) 1,727,005 10,858,105 Unassigned Fund Balance at Beginning of Year 21,016,591 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 22,743,596 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 10,524,834 Total Fund Balance $ 33,268,430

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 7,329 7,329 0.00% -16.67% Investment Income (Loss) 0.00% -16.67% Other Revenue 18,878 18,878 0.00% -16.67% Total Revenues 26,207 26,207 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 26,207 26,207 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 210,000 210,000 210,000 0.00% -16.67% Interest and Fiscal Agent Fees 321,000 321,000 321,000 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 531,000 531,000 531,000 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 531,000 531,000 531,000 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (531,000) (531,000) 26,207 557,207 Unassigned Fund Balance at Beginning of Year (925,985) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 (899,778) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 483,752 Total Fund Balance $ (416,026)

Santa Fe TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage TIF For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 40,200 40,200 0.00% -16.67% Investment Income (Loss) 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 40,200 40,200 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 40,200 40,200 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 40,200 40,200 Unassigned Fund Balance at Beginning of Year (2,693,942) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 (2,653,742) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,653,742)

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 4 4 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 4 4 0.00% -16.67% Expenditures: Tax Increment Financing (1,284) 1,284 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures (1,284) 1,284 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses (1,284) 1,284 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,288 1,288 Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 1,288 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,288

Drumm Farm TIF

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 630,713 630,713 0.00% -16.67% Investment Income (Loss) 54,900 54,900 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 685,613 685,613 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 685,613 685,613 0.00% -16.67% Expenditures: Tax Increment Financing 1,688 (1,688) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 1,688 (1,688) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 1,688 (1,688) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 683,925 683,925 Unassigned Fund Balance at Beginning of Year 17,258,732 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 17,942,657 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 392,126 Total Fund Balance $ 18,334,783

OF INDEPENDENCE,

Budgetary Comparison Schedule Eastland TIF For the Period Ended August 31, 2022 43

CITY

MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

North Independence TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 29,602 29,602 0.00% -16.67% Investment Income (Loss) 21 21 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 29,623 29,623 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 6,700 (6,700) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 6,700 (6,700) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 6,700 (6,700) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 22,923 22,923 Unassigned Fund Balance at Beginning of Year 10,110 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 33,033 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 33,033

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 156,037 156,037 0.00% -16.67% Investment Income (Loss) 14,380 14,380 0.00% -16.67% Other Revenue 49,309 49,309 0.00% -16.67% Total Revenues 219,726 219,726 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 219,726 219,726 0.00% -16.67% Expenditures: Tax Increment Financing 310 (310) 0.00% -16.67% Debt Service Principal 2,260,000 2,260,000 2,260,000 0.00% -16.67% Interest and Fiscal Agent Fees 3,270,500 3,270,500 3,270,500 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 5,530,500 5,530,500 310 5,530,190 0.01% -16.66% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 5,530,500 5,530,500 310 5,530,190 0.01% -16.66% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (5,530,500) (5,530,500) 219,416 5,749,916 Unassigned Fund Balance at Beginning of Year 4,497,305 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 4,716,721 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 6,300,062 Total Fund Balance $ 11,016,783

Crackerneck Creek TIF For the Period Ended August 31, 2022 45

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 5,881 5,881 0.00% -16.67% Investment Income (Loss) 17 17 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 5,898 5,898 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 6,500 (6,500) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 6,500 (6,500) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 6,500 (6,500) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (602) (602) Unassigned Fund Balance at Beginning of Year 9,460 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 8,858 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 8,858

Old Landfill TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 34,335 34,335 0.00% -16.67% Investment Income (Loss) 125 125 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 34,460 34,460 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 34,460 34,460 0.00% -16.67% Expenditures: Tax Increment Financing 3 (3) 0.00% -16.67% Debt Service Principal 20,359 (20,359) 0.00% -16.67% Interest and Fiscal Agent Fees 22,141 (22,141) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 42,503 (42,503) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 42,503 (42,503) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (8,043) (8,043) Unassigned Fund Balance at Beginning of Year 54,616 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 46,573 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 46,573

Comparison Schedule Trinity TIF

the Period Ended August

For

31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

HCA TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 8,800 8,800 0.00% -16.67% Investment Income (Loss) 2,989 2,989 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 11,789 11,789 0.00% -16.67% Other Financing Sources: Transfers In 0.00% -16.67% Total Other Financing Sources 0.00% -16.67% Total Revenues and Other Financing Sources 11,789 11,789 0.00% -16.67% Expenditures: Tax Increment Financing 65 (65) 0.00% -16.67% Debt Service Principal 2,305,000 2,305,000 2,305,000 0.00% -16.67% Interest and Fiscal Agent Fees 764,600 764,600 764,600 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 3,069,600 3,069,600 65 3,069,535 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 3,069,600 3,069,600 65 3,069,535 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (3,069,600) (3,069,600) 11,724 3,081,324 Unassigned Fund Balance at Beginning of Year 940,378 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 952,102 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,348,894 Total Fund Balance $ 4,300,996

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 20,723 20,723 0.00% -16.67% Investment Income (Loss) 86 86 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 20,809 20,809 0.00% -16.67% Expenditures: Tax Increment Financing 2 (2) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 35,800 (35,800) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 35,802 (35,802) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 35,802 (35,802) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (14,993) (14,993) Unassigned Fund Balance at Beginning of Year 53,242 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 38,249 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 38,249

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 1 TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 490 490 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 490 490 0.00% -16.67% Expenditures: Tax Increment Financing 10 (10) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 10 (10) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 10 (10) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 480 480 Unassigned Fund Balance at Beginning of Year 157,362 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 157,842 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 157,842

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 2 TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 9 9 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 9 9 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 4,500 (4,500) 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 4,500 (4,500) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 4,500 (4,500) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (4,491) (4,491) Unassigned Fund Balance at Beginning of Year 8,043 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 3,552 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 3,552

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 12 12 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 12 12 0.00% -16.67% Expenditures: Tax Increment Financing 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 12 12 Unassigned Fund Balance at Beginning of Year 7,890 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 7,902 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 7,902

23rd & Noland Project 3 TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 4 TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 61,962 61,962 0.00% -16.67% Investment Income (Loss) 252 252 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 62,214 62,214 0.00% -16.67% Expenditures: Tax Increment Financing 4 (4) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 4 (4) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 4 (4) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 62,210 62,210 Unassigned Fund Balance at Beginning of Year 89,896 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 152,106 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 152,106

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Independence Square TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 51,027 51,027 0.00% -16.67% Investment Income (Loss) 2,940 2,940 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 53,967 53,967 0.00% -16.67% Expenditures: Tax Increment Financing 53 (53) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 53 (53) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 53 (53) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 53,914 53,914 Unassigned Fund Balance at Beginning of Year 768,661 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 822,575 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 822,575

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 676,109 676,109 0.00% -16.67% Investment Income (Loss) 5,111 5,111 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 681,220 681,220 0.00% -16.67% Expenditures: Tax Increment Financing 15 (15) 0.00% -16.67% Debt Service Principal 42,818 (42,818) 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 42,833 (42,833) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 42,833 (42,833) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 638,387 638,387 Unassigned Fund Balance at Beginning of Year 195,981 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 834,368 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 834,368

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 24,673 24,673 0.00% -16.67% Investment Income (Loss) 415 415 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 25,088 25,088 0.00% -16.67% Expenditures: Tax Increment Financing 9 (9) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 9 (9) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 9 (9) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 25,079 25,079 Unassigned Fund Balance at Beginning of Year 125,411 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 08/31/22 150,490 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 150,490

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Marketplace Project 1 TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 0.00% -16.67% Investment Income (Loss) 153 153 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 153 153 0.00% -16.67% Expenditures: Tax Increment Financing 3 (3) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 24,700 (24,700) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 24,703 (24,703) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 24,703 (24,703) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (24,550) (24,550) Unassigned Fund Balance at Beginning of Year 92,122 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 67,572 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 67,572

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Marketplace Project 2 TIF

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ 14,566 14,566 0.00% -16.67% Investment Income (Loss) 57 57 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 14,623 14,623 0.00% -16.67% Expenditures: Tax Increment Financing 123 (123) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 22,000 (22,000) 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 22,123 (22,123) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 22,123 (22,123) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (7,500) (7,500) Unassigned Fund Balance at Beginning of Year 32,673 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 25,173 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 25,173

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund

For the Period Ended August 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 16.67% of Year Budget Revenues: Taxes $ Property tax RSO - Cargo Largo 136,886 136,886 0.00% -16.67% Drumm Farm 2,471 2,471 0.00% -16.67% Sales tax RSO - Cargo Largo 26,143 26,143 0.00% -16.67% Drumm Farm 4,161 4,161 0.00% -16.67% Mt Washington 146 Investment Income (Loss) 1,448 1,448 0.00% -16.67% Other Revenue 0.00% -16.67% Total Revenues 171,255 171,109 0.00% -16.67% Expenditures: Tax Increment Financing 29 (29) 0.00% -16.67% Debt Service Principal 0.00% -16.67% Interest and Fiscal Agent Fees 0.00% -16.67% Debt Issuance Costs 0.00% -16.67% Total Expenditures 29 (29) 0.00% -16.67% Other Financing Uses: Issuance of Debt 0.00% -16.67% Reoffering Premium/Original Issue Discount 0.00% -16.67% Payment to Refund Loans Escrow Agent 0.00% -16.67% Transfers Out 0.00% -16.67% Total Other Financing Uses 0.00% -16.67% Total Expenditures and Other Financing Uses 29 (29) 0.00% -16.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 171,226 171,226 Unassigned Fund Balance at Beginning of Year 334,636 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 08/31/22 505,862 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 505,862