2022 Jan Monthly Report by cityofindepmo

MEMO

Date: February 2022

To: Audit Finance Committee

From: Finance

JANUARY CITY-WIDE TAX REVENUE

Real Estate Tax

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

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

Sales Tax

 As shown with the red dot on the Sales Tax revenue graph below, January sales tax collections are in line with the last two year’s collections.

AnnualSalesTaxRevenue GeneralFund002

January31,2022

15,000,00016,000,00017,533,71117,745,43818,295,167

2016-172017-182018-192019-202020-212021-22

500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 SALESTAXREVENUE-GENERALFUND002

2019-202020-212021-22

11,408,973 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000

Use Tax

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

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

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

Use Tax Annual Comparison

For Years Ending 2020-2022

21 7,198258,488263,05624,0 08 ------2 17,198258,488263, 056 3 98,995470,046407,328468,973100,000 200,000 300,000 400,000 500,000 600,000 UseTaxMonthlyfor2021-2022100,000 200,000 300,000 400,000 500,000 600,000 JulAugSepOctNovDecJanFebMarAprMayJun 202020212022

Jan 2022 Year to Date Fund Collections Collections Animal Services Use $ - $ 762,750 Police Use $ 468,973 $ 2,484,084 General $ - $Street Sales $ - $Parks Sales $ - $Stormwater sales $ - $Police Sales $ - $Fire Sales $ - $$ 468,973 $ 3,246,834

010 Animal 018 Police Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

TRANSIENT GUEST TAX

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

 Use of funds are used for Historic site maintenance and Tourism sales and services. The January collections are trending higher than collections for January in 2019 and 2020.

1,963,5501,991,8641,938,9621,967,0031,554,5821,321,7571,281,710 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2016201720182019202020212022 GuestTaxAnnualReceipts FiscalYears 2016-YTD2022 $0 $50,000 $100,000 $150,000 $200,000 $250,000

FiscalYears2019,2020&YTD2021

GuestTaxByMonth

2019-20202020-20212021-2022

FUND BALANCE

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

o General Fund – 16% of annual operating revenues.

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

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

 The following page shows the fund balance calculation for January 31, 2022.

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

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

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

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

FortheperiodendedJanuary31,2022

Fund January31, BalancePolicy Basisof CalculationActual%5%Policy16%PolicyOver(Under) General8,875,16816%ofoperatingexpenditures78,017,74311%-12,482,839(3,607,671) $ StreetSalesTax2,592,615 Between5%and16%of Revenues9,035,39129%-1,445,6631,146,952 ParkImprovement2,725,544 Between5%and16%of Revenues5,037,65754%-806,0251,919,519 StormWater8,922,912 Between5%and16%of Revenues4,637,032192%-741,9258,180,987 PolicePublicSafety SalesTax1,833,4115%ofAnnualRevenues2,459,20175%122,960-1,710,451 FireProtectionSales Tax247,100 Between5%and16%of Revenues2,271,48611%-363,438(116,338) AnimalShelterUse Tax539,430 Between5%and16%of Revenues762,75071%-122,040417,390 PoliceUseTax4,471,632 Between5%and16%of Revenues3,039,000147%-486,240.003,985,392 HealthPropertyTax711,601 Between5%and16%of Revenues1,386,43251%-221,829.12489,772 ParksandRec PropertyTax1,235,144 Between5%and16%of Revenues2,146,83158%-343,493891,651 Tourism1,119,944 Between5%and16%of Revenues1,683,92667%-269,428.16850,516 PowerandLight48,411,827RiskBasedCalculation67,000,000---(18,588,173) Water45,387,536RiskBasedCalculation15,300,0000%--30,087,536 WaterPollution Control33,332,271RiskBasedCalculation16,550,000---16,782,271

CITYOFINDEPENDENCE,MISSOURI ReserveBalanceperPolicy

Capital Improvement Program 2022-2027

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

ITEMS OF NOTE for JANUARY 2022 General Fund

The actual year-to-date General Fund revenues and other financing sources, through January 31st, compared to the amended budget are 65.21%, and actual expenditures and other financing uses are 57.96%. These percentages are in line with the cumulative total trend of 58.33% (January is month 7 and 7 divided by 12 = 58.33%). The attached summary reports reflect the January year-to-date actual revenues and expenditures compared to total budget.

There are a couple of revenue streams that are trending significantly below the 58.33%.

 Franchise Taxes are at 47.81%.

 Fines and Forfeitures are at 30.28%.

Real Estate taxes are at 99.36% because the billings are booked annually when the County issues the tax bills, and then revenues are updated monthly for tax adjustments.

The American Rescue Plan (ARP) funds of $3,122,000 have been transferred to the General Fund for loss of revenue. Without the ARP funds the revenues and other financing sources would be at 61.06%.

There are a couple of departments where expenditures are trending above the 58.33%.

 City Clerk is at 83.78% - this is due to payments for election costs in October and January that utilized 100% of the budget for this line item.

 Fire is at 62.84% - this is mainly due to over-time and minimum staffing and encumbrances being entered at the start of the year that cover the entire fiscal year or multiple future months.

 Finance is at 62.43% - this is due to a payment to Motorola for the annual maintenance agreement that gets billed to outside agencies. This payment utilized 100% of the budget for this line item.

UTILITY FUND NOTES Power and Light

The actual year-to-date Power and Light operating revenues, through January 31, 2022, compared to the amended budget are 59.49%. Operating expenditures are 54.07%. This percentage is compared to the cumulative total trend of 58.33% (January is month 7 and 7 divided by 12 = 58.33%). Total Transfers are at 62.7% which includes Payments in Lieu of taxes for the month of January. The attached summary reports reflect the January 2022 year-to-date actual revenues and expenditures compared to total budget.

Water

The actual year-to-date Water operating revenues, through January 31, 2022, compared to the amended budget are 61.77%. Operating expenditures are 33.72%. This percentage is compared to the cumulative total trend of 58.33% (January is month 7 and 7 divided by 12 = 58.33%). Total Transfers are at 59.81% which includes Payments in Lieu of taxes for the month of January. The attached summary reports reflect the January 2022 year-to-date actual revenues and expenditures compared to total budget.

Sanitary Sewer

The actual year-to-date Sanitary Sewer operating revenues, through January 31, 2022, compared to the amended budget are 61.19%. Operating expenditures are 28.90%. This percentage is compared to the cumulative total trend of 58.33% (January is month 7 and 7 divided by 12 = 58.33%). Total Transfers are at 57.59% which includes Payments in Lieu of taxes for the month of January. The attached summary reports reflect the January 2022 year-to-date actual revenues and expenditures compared to total budget.

Monthly Financial and Operating Report January 2022

Table of Contents General Fund 1 Sales Tax Funds Street Improvements Sales Tax Fund 2 Park Improvements Sales Tax Fund 3 Storm Water Sales Tax Fund 4 Police Public Safety Sales Tax Fund 5 Fire Protection Sales Tax Fund 6 Use Tax Funds Animal Shelter 7 Police 8 Property Tax Levy Funds Health Property Tax Levy 9 Parks and Recreation Property Tax Levy 10 Special Revenue Funds Tourism Fund 11 Independence Square Benefit District 12 Community Development Block Grant Fund 13 Rental Rehabilitation 14 License Surcharge 15 Grants 16 American Rescue Plan (ARP) 17 Enterprise Funds Power and Light 18 - 19 Water 20 - 21 Water Pollution Control 22 - 23 Events Center Debt Service 24 Internal Service Funds Central Garage 25 Staywell Health Care 26 Worker's Compensation 27 Risk Management 28 Enterprise Resource Planning 29 Debt Service Fund Debt Service - Neighborhood Improvement Districts 30 Capital Improvement Funds Street Improvements Capital Project Fund 31 Revolving Public Improvements Capital Project Fund 32 Building and Other Improvements Capital Project Fund 33 Storm Drainage Capital Project Fund 34 Park Improvements Capital Project Fund 35 Private Purpose Expendable Trust Fund - Vaile Mansion 36 Independence Events Center CID 37 Crackerneck Creek TDD 38 Tax Increment Financing Summary 39 Mid-Town Truman Rd TIF 40 Santa Fe TIF 41 Hartman Heritage TIF 42 Drumm Farm TIF 43 Eastland TIF 44 North Independence TIF 45 Mt Washington TIF 46 Crackerneck Creek TIF 47 Old Landfill TIF 48 Trinity TIF 49 HCA TIF 50 Cinema East TIF 51 23rd & Noland Project 1 TIF 52 23rd & Noland Project 2 TIF 53 23rd & Noland Project 3 TIF 54 23th & Noland Project 4 TIF 55 Independence Square TIF 56 I-70 & Little Blue Parkway Project 1 TIF 57 I-70 & Little Blue Parkway Project 3 TIF 58 Marketplace Project 1 TIF 59 Marketplace Project 2 TIF 60 TIF Application Fees 61 TIF Supplemental Appropriation Fund 62

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Real Estate Tax $ 5,732,000 5,732,000 5,695,120 (36,880) 99.36% 41.03% Sales Tax 18,617,431 18,617,431 11,408,973 (7,208,458) 61.28% 2.95% Use Tax 448,000 277,000 (277,000) 0.00% -58.33% Cigarette Tax 420,000 420,000 222,711 (197,289) 53.03% -5.30% Franchise Tax 8,171,990 8,171,990 3,906,840 (4,265,150) 47.81% -10.52% Licenses and Permits 4,043,350 3,991,500 2,854,962 (1,136,538) 71.53% 13.20% Intergovernmental 5,330,000 5,330,000 3,152,114 (2,177,886) 59.14% 0.81% Charges for Current Services 1,915,000 1,908,000 1,109,559 (798,441) 58.15% -0.18% Interfund Charges for Support Services 5,035,500 5,035,500 2,937,375 (2,098,125) 58.33% 0.00% Fines and Forfeitures 3,710,000 3,710,000 1,123,537 (2,586,463) 30.28% -28.05% Investment Income (Loss) 194,000 194,000 88,014 (105,986) 45.37% -12.96% Other Revenue 541,894 677,963 852,767 174,804 125.78% 67.45% Total Revenues 54,159,165 54,065,384 33,351,972 (20,713,412) 61.69% 3.36% Other Financing Sources: Payments In Lieu of Taxes 20,696,578 20,696,578 12,139,905 (8,556,673) 58.66% 0.33% Transfers In 407,000 407,000 100.00% 41.67% Operating Transfers In - American Rescue Plan 3,122,000 3,122,000 0.00% -58.33% Total Other Financing Sources 20,696,578 21,103,578 15,668,905 (5,434,673) 74.25% 15.92% Total Revenues and Other Financing Sources 74,855,743 75,168,962 49,020,877 (26,148,085) 65.21% 6.88% Expenditures: City Council 711,350 711,350 364,733 346,617 51.27% -7.06% City Clerk 325,744 619,044 518,614 100,430 83.78% 25.45% City Manager 1,185,232 1,185,232 674,833 510,399 56.94% -1.39% Municipal Court 1,264,139 1,225,139 638,724 586,415 52.13% -6.20% Law 611,371 771,371 445,229 326,142 57.72% -0.61% Finance 6,264,935 6,303,935 3,935,347 2,368,588 62.43% 4.10% Community Development 4,576,184 4,777,484 2,435,893 2,341,591 50.99% -7.34% Police 33,155,226 33,562,226 18,550,862 15,011,364 55.27% -3.06% Fire 23,852,022 23,884,422 15,008,336 8,876,086 62.84% 4.51% Health 2,941 (2,941) 0.00% -58.33% Municipal Services (Public Works) 5,995,281 5,987,082 3,228,351 2,758,731 53.92% -4.41% Parks and Recreation 167,799 79,006 88,793 47.08% -11.25% Contingencies 17,028 17,028 17,028 0.00% -58.33% Debt service 59,231 0.00% -58.33% Total Expenditures 78,017,743 79,212,112 45,882,869 33,329,243 57.92% -0.41% Other Financing Uses: Transfers Out 10,000 10,000 35,000 (25,000) 350.00% 291.67% Total Expenditures and Other Financing Uses 78,027,743 79,222,112 45,917,869 33,304,243 57.96% -0.37% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,172,000) (4,053,150) 3,103,008 7,156,158 Unassigned Fund Balance at Beginning of Year 5,708,549 Cancellation of prior year encumbrances 55,615 Change in other fund balance components during the year 7,996 Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 8,875,168 Restricted 118,750 Committed 8,377 Assigned 1,666,603 Total Fund Balance $ 10,668,898

General Fund For the period ended January 31, 2022 1

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 8,770,391 8,770,391 5,422,151 (3,348,240) 61.82% 3.49% Use Tax 224,000 138,000 (138,000) 0.00% -58.33% Charges for Services 0.00% -58.33% Intergovernmental Revenue 0.00% -58.33% Investment Income (Loss) 41,000 77,000 43,332 (33,668) 56.28% -2.05% Other Revenue 0.00% -58.33% Total Revenues 9,035,391 8,985,391 5,465,483 (3,519,908) 60.83% 2.50% Other Financing Sources: Transfers in 0.00% -58.33% Total other financing sources 0.00% -58.33% Total revenues and other financing sources 9,035,391 8,985,391 5,465,483 (3,519,908) 60.83% 2.50% Expenditures: General Government 0.00% -58.33% Street Maintenance 1,166,177 1,166,177 744,164 422,013 63.81% 5.48% Capital Outlay 6,486,836 22,952,225 4,980,470 17,971,755 21.70% -36.63% Debt Service 474,576 474,576 217,074 257,502 45.74% -12.59% Total Expenditures 8,127,589 24,592,978 5,941,708 18,651,270 24.16% -34.17% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 8,127,589 24,592,978 5,941,708 18,651,270 24.16% -34.17% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 907,802 (15,607,587) (476,225) 15,131,362 Unassigned Fund Balance at Beginning of Year 1,885,478 Cancellation of Prior Year Encumbrances 44,933 Change in Other Fund Balance Components During the Year 1,138,429 Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 2,592,615 Fund Balance Components: Restricted - Current Year Encumbrances 3,624,799 Restricted - Prior Year Encumbrances 2,213,897 Restricted - Debt Reserve Project Accounts - Capital Projects 12,701,163 Total Fund Balance $ 21,132,474

Improvements Sales Tax Fund For the period ended January 31, 2022 2

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 2,711,080 (1,674,132) 61.82% 3.49% Use Tax 112,000 69,000 (69,000) 0.00% -58.33% Charges for services 519,752 519,752 224,240 (295,512) 43.14% -15.19% Intergovernmental 0.00% -58.33% Investment Income (Loss) 18,180 40,000 22,058 (17,942) 55.15% -3.19% Other Revenue 2,513 2,513 7,864 5,351 312.93% 254.60% Total Revenues 5,037,657 5,016,477 2,965,242 (2,051,235) 59.11% 0.78% Other Financing Sources: Transfers In 240,092 240,092 (240,092) 0.00% -58.33% Transfers In - American Rescue Plan 1,617,285 1,617,285 0.00% -58.33% Proceeds from Bond Issuance/Capital Lease 0.00% -58.33% Total Other Financing Sources 240,092 240,092 1,617,285 1,377,193 673.61% 615.28% Total Revenues and Other Financing Sources 5,277,749 5,256,569 4,582,527 (674,042) 87.18% 28.85% Expenditures: Culture and Recreation 4,373,935 4,373,935 2,351,089 2,022,846 53.75% -4.58% Capital Outlay 506,000 1,394,608 105,141 1,289,467 7.54% -50.79% Debt Service 207,215 207,215 207,215 0.00% -58.33% Total Expenditures 5,087,150 5,975,758 2,456,230 3,519,528 41.10% -17.23% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 5,087,150 5,975,758 2,456,230 3,519,528 41.10% -17.23% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 190,599 (719,189) 2,126,297 2,845,486 Unassigned Fund Balance at Beginning of Year 599,247 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 2,725,544 Other Fund Balance Components: Restricted - Current Year Encumbrances 417,747 Restricted - Prior Year Encumbrances 50,521 Total Fund Balance $ 3,193,812

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm Water Sales Tax Fund

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 2,711,080 (1,674,132) 61.82% 3.49% Use Tax 112,000 69,000 (69,000) -58.33% Investment Income (loss) 132,000 164,000 91,904 (72,096) 56.04% -2.29% Other Revenue 7,820 7,820 31,689 23,869 405.23% 346.90% Total revenues 4,637,032 4,626,032 2,834,673 (1,791,359) 61.28% 2.95% Expenditures: Storm water Administration 272,856 272,856 142,720 130,136 52.31% -6.02% Maintenance 2,381,657 2,381,657 1,571,444 810,213 65.98% 7.65% Permit completion 318,000 318,000 300,100 17,900 94.37% 36.04% Capital outlay 1,760,000 4,999,175 1,619,985 3,379,190 32.41% -25.92% Total Expenditures 4,732,513 7,971,688 3,634,249 4,337,439 45.59% -12.74% Total Ependitures and Other Financing Uses 4,732,513 7,971,688 3,634,249 4,337,439 Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (95,481) (3,345,656) (799,576) 2,546,080 Unassigned Fund Balance at Beginning of Year 9,476,507 Cancellation of Prior Year Encumbrances 245,981 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 8,922,912 Other Fund Balance Components: Restricted - Current Year Encumbrances 1,066,602 Restricted - Prior Year Encumbrances 34,574 Restricted - Regional Detention Construction 18,759 Restricted - Regional Detention Maintenance 40,311 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 10,583,158

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police Public Safety Sales Tax Fund

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 2,358,694 2,358,694 1,439,278 (919,416) 61.02% 2.69% Use Tax 56,000 35,000 (35,000) 0.00% -58.33% Investment Income (Loss) 37,000 37,000 19,650 (17,350) 53.11% -5.22% Other Revenue 7,507 7,507 35,845 28,338 477.49% 419.16% Total Revenues 2,459,201 2,438,201 1,494,773 (943,428) 61.31% 2.98% Expenditures: Public Safety Communications 675,922 675,922 576,603 99,319 85.31% 26.98% Facilities 104,500 104,500 58,751 45,749 56.22% -2.11% Equipment 1,924,697 1,924,697 1,303,481 621,216 67.72% 9.39% Debt Service 0.00% -58.33% Total Expenditures 2,705,119 2,705,119 1,938,835 766,284 71.67% 13.34% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 2,705,119 2,705,119 1,938,835 766,284 71.67% 13.34% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (245,918) (266,918) (444,062) (177,144) Unassigned Fund Balance at Beginning of Year 2,277,473 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 1,833,411 Other Fund Balance Components: Restricted - Current Year Encumbrances 752,715 Restricted - Prior Year Encumbrances 75,192 Total Fund Balance $ 2,661,318

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire Protection Sales Tax Fund For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 2,192,486 2,192,486 1,355,548 (836,938) 61.83% 3.50% Use Tax 56,000 35,000 (35,000) 0.00% -58.33% Investment Income (Loss) 17,000 29,000 15,895 (13,105) 54.81% -3.52% Other Revenue 6,000 6,000 28,970 22,970 482.83% 424.50% Total Revenues 2,271,486 2,262,486 1,400,413 (862,073) 61.90% 3.57% Expenditures: Public Safety 2,763,693 2,763,693 1,834,511 929,182 66.38% 8.05% Debt Service 73,236 73,236 73,236 0.00% -58.33% Total Expenditures 2,836,929 2,836,929 1,834,511 1,002,418 64.67% 6.34% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 2,836,929 2,836,929 1,834,511 1,002,418 64.67% 6.34% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (565,443) (574,443) (434,098) 140,345 Unassigned Fund Balance at Beginning of Year 678,965 Cancellation of Prior Year Encumbrances 2,233 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 247,100 Other Fund Balance Components: Restricted - Current Year Encumbrances 377,663 Restricted - Prior Year Encumbrances 1,347,975 Total Fund Balance $ 1,972,738

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

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Use Tax $ 762,750 762,750 762,750 100.00% 41.67% Intergovernmental Revenue 0.00% -58.33% Investment Income (Loss) 3,000 1,576 (1,424) 52.53% -5.80% Other Revenue 0.00% -58.33% Total Revenues 762,750 765,750 764,326 (1,424) 99.81% 41.48% Expenditures: General Government -58.33% Animal Services 728,545 728,545 379,456 349,089 52.08% -6.25% Capital Outlay 0.00% -58.33% Debt Service 0.00% -58.33% Total Expenditures 728,545 728,545 379,456 349,089 52.08% -6.25% Other Financing Uses: Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 728,545 728,545 379,456 349,089 52.08% -6.25% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 34,205 37,205 384,870 347,665 Unassigned Fund Balance at Beginning of Year 153,123 Cancellation of Prior Year Encumbrances 1,437 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 539,430 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 539,430

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Use Tax $ 3,032,000 4,000,000 2,484,084 (1,515,916) 62.10% 3.77% Investment Income (Loss) 7,000 59,000 33,036 (25,964) 55.99% -2.34% Other Revenue 0.00% -58.33% Total Revenues 3,039,000 4,059,000 2,517,120 (1,541,880) 62.01% 3.68% Expenditures: Public Safety 2,258,155 2,819,155 1,184,980 1,634,175 42.03% -16.30% Debt Service 0.00% -58.33% Total Expenditures 2,258,155 2,819,155 1,184,980 1,634,175 42.03% -16.30% Other Financing Uses: Transfers Out/Capital Outlay 407,000 407,000 100.00% 41.67% Total Other Financing Uses 407,000 407,000 100.00% 41.67% Total Expenditures and Other Financing Uses 2,258,155 3,226,155 1,591,980 1,634,175 49.35% -8.98% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 780,845 832,845 925,140 92,295 Unassigned Fund Balance at Beginning of Year 3,546,492 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 4,471,632 Other Fund Balance Components: Restricted - Current Year Encumbrances 488,010 Restricted - Prior Year Encumbrances Total Fund Balance $ 4,959,642

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended January 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 870,000 870,000 858,033 (11,967) 98.62% 40.29% Charges for Services 150,000 162,331 83,168 (79,163) 51.23% -7.10% Licenses & Permits 366,432 418,282 333,514 (84,768) 79.73% 21.40% Investment Income (Loss) 2,950 2,950 0.00% -58.33% Other Revenue 4,150 4,150 0.00% -58.33% Total Revenues 1,386,432 1,450,613 1,281,815 (168,798) 88.36% 30.03% Other Financing Sources: Transfers In 25,000 25,000 100.00% 41.67% Transfers In - American Rescue Plan 300,000 300,000 0.00% -58.33% Total Other Financing Uses 25,000 325,000 300,000 1300.00% 1241.67% Total Revenues and Other Sources 1,386,432 1,475,613 1,606,815 131,202 108.89% 50.56% Expenditures: Animal Services 884,518 889,849 546,951 342,898 61.47% 3.14% Health Services 778,674 803,674 401,104 402,570 49.91% -8.42% Total Expenditures 1,663,192 1,693,523 948,055 745,468 55.98% -2.35% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 1,663,192 1,693,523 948,055 745,468 55.98% -2.35% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (276,760) (242,910) 658,760 901,670 Unassigned Fund Balance at Beginning of Year 52,841 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 711,601 Other Fund Balance Components: Restricted - Current Year Encumbrances 32,351 Restricted - Prior Year Encumbrances 2,947 Total Fund Balance $ 746,899

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended January 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 1,850,000 1,850,000 1,823,321 (26,679) 98.56% 40.23% Intergovernmental 65,985 65,985 29,455 (36,530) 44.64% -13.69% Charges for Services 230,746 230,746 104,342 (126,404) 45.22% -13.11% Investment Income (Loss) 100 9,000 9,258 258 102.87% 44.54% Other Revenue 38,095 38,095 0.00% -58.33% Total Revenues 2,146,831 2,155,731 2,004,471 (151,260) 92.98% 34.65% Expenditures: Parks and Recreation 2,099,104 2,223,679 1,185,899 1,037,780 53.33% -5.00% Total Expenditures 2,099,104 2,223,679 1,185,899 1,037,780 53.33% -5.00% Other Financing Uses – Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 2,099,104 2,223,679 1,185,899 1,037,780 53.33% -5.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 47,727 (67,948) 818,572 886,520 Unassigned Fund Balance at Beginning of Year 410,588 Cancellation of Prior Year Encumbrances 5,984 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 1,235,144 Other Fund Balance Components: Restricted - Current Year Encumbrances 22,034 Restricted - Prior Year Encumbrances 172 Total Fund Balance $ 1,257,350 10

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended January 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Transient Guest Taxes $ 1,652,283 1,652,283 1,276,730 (375,553) 77.27% 18.94% Charges for Services 30,000 7,144 (22,856) 23.81% -34.52% Investment Income (Loss) 26,593 26,593 11,970 (14,623) 45.01% -13.32% Other Revenue 5,050 5,050 4,785 (265) 94.75% 36.42% Total Revenues 1,683,926 1,713,926 1,300,629 (413,297) 75.89% 17.56% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Revenues and Other Sources 1,683,926 1,713,926 1,300,629 (413,297) 75.89% 17.56% Expenditures: Tourism 2,550,789 2,617,529 933,154 1,684,375 35.65% -22.68% Total Expenditures 2,550,789 2,617,529 933,154 1,684,375 35.65% -22.68% Other Financing Uses – Transfers Out 240,092 240,092 240,092 0.00% -58.33% Total Other Financing Uses 240,092 240,092 240,092 0.00% -58.33% Total Expenditures and Other Uses 2,790,881 2,857,621 933,154 1,924,467 32.65% -25.68% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (1,106,955) (1,143,695) 367,475 1,511,170 Unassigned Fund Balance at Beginning of Year 752,469 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 1,119,944 Other Fund Balance Components: Restricted - Current Year Encumbrances 189,076 Restricted - Prior Year Encumbrances 19,886 Restricted - Operating Reserve 376,368 Total Fund Balance $ 1,705,274

Independence Square Benefit District For the period ended January 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 26,375 26,375 0.00% -58.33% Investment Income (Loss) 1,017 1,017 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 27,392 27,392 0.00% -58.33% Expenditures: Capital Outlay 422 (422) 0.00% -58.33% Total Expenditures 422 (422) 0.00% -58.33% Other Financing Uses – Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 422 (422) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26,970 26,970 Unassigned Fund Balance at Beginning of Year 7,663 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 34,633 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 34,633 12

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Federal Grant - CDBG $ 1,605,692 1,605,692 604,306 (1,001,386) 37.64% -20.69% Other Revenue -58.33% Total Revenues 1,605,692 1,605,692 604,306 (1,001,386) 37.64% -20.69% Expenditures: CDBG Administration 166,173 166,173 94,435 71,738 56.83% -1.50% CDBG Expenditures 1,455,527 1,455,527 965,157 490,370 66.31% 7.98% Total Expenditures 1,621,700 1,621,700 1,059,592 562,108 65.34% 7.01% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 1,621,700 1,621,700 1,059,592 562,108 65.34% 7.01% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (16,008) (16,008) (455,286) (439,278) Unassigned Fund Balance at Beginning of Year (96,680) Cancellation of Prior Year Encumbrances 28,467 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 (523,499) Other Fund Balance Components: Restricted - Current Year Encumbrances 475,200 Restricted - Prior Year Encumbrances 47,584 Total Fund Balance $ (715)

Community Development Block Grant Fund For the period ended January 31, 2022 13

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: HOME Program Grant $ 482,477 482,477 246,877 (235,600) 51.17% -7.16% Total Revenues 482,477 482,477 246,877 (235,600) 51.17% -7.16% Expenditures: HOME Administration 63,607 63,607 38,275 25,332 60.17% 1.84% Multi Family Housing 359,759 359,759 359,759 0.00% -58.33% Community Housing Development 102,788 102,788 102,788 0.00% -58.33% Total Expenditures 526,154 526,154 38,275 487,879 7.27% -51.06% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (43,677) (43,677) 208,602 252,279 Unassigned Fund Balance at Beginning of Year (401,485) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 (192,883) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 192,888 Total Fund Balance $ 5

CITY OF INDEPENDENCE, MISSOURI Budgetary

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Licenses and Permits $ (6,219) (6,219) 0.00% -58.33% Investment Income (Loss) 17,000 21,000 11,341 (9,659) 54.00% -4.33% Other Revenue 0.00% -58.33% Total Revenues 17,000 21,000 5,122 (15,878) 24.39% -33.94% Expenditures: General Government 0.00% -58.33% Total expenditures 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 17,000 21,000 5,122 (15,878) Unassigned Fund Balance at Beginning of Year 1,251,500 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/22 1,256,622 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,256,622

Surcharge

the period ended January 31, 2022 15

Comparison Schedule License

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Intergovernmental $ 1,343,409 5,369,385 1,495,888 (3,873,497) 27.86% -30.47% Charges for Services 105,103 105,103 121,240 16,137 115.35% 57.02% Other Revenue 63,885 178 (63,707) 0.28% -58.05% Total Revenues 1,448,512 5,538,373 1,617,306 (3,921,067) 29.20% -29.13% Other financing sources: Transfers In 0.00% -58.33% Total other financing sources 0.00% -58.33% Total revenues and other financing sources 1,448,512 5,538,373 1,617,306 (3,921,067) 29.20% -29.13% Expenditures: Public Safety 422,758 2,528,043 1,146,176 1,381,867 45.34% -12.99% General Government 138,063 247,282 15,477 231,805 6.26% -52.07% Culture and Recreation 72,876 80,524 (7,648) 110.49% 52.16% Community Development 500,000 1,372,607 2,299,179 (926,572) 167.50% 109.17% Animal Services 8,506 687 7,819 8.08% -50.25% Health Services 375,721 1,100,416 162,794 937,622 14.79% -43.54% Total Expenditures 1,436,542 5,329,730 3,704,837 1,624,893 69.51% 11.18% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 1,436,542 5,329,730 3,704,837 1,624,893 69.51% 11.18% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 11,970 208,643 (2,087,531) (2,296,174) Unassigned Fund Balance at Beginning of Year (338,049) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 (2,425,580) Other Fund Balance Components: Restricted - Current Year Encumbrances 1,903,437 Restricted - Prior Year Encumbrances 269,507 Total Fund Balance $ (252,636)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

American Rescue Plan (ARP) For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Intergovernmental $ 9,270,784 9,270,784 0.00% -58.33% Charges for Services 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 9,270,784 9,270,784 0.00% -58.33% Other financing sources: Transfers in 0.00% -58.33% Total other financing sources 0.00% -58.33% Total revenues and other financing sources 9,270,784 9,270,784 0.00% -58.33% Expenditures: Personnel Services 1,470,581 (1,470,581) 0.00% -58.33% Other Services 268,825 (268,825) 0.00% -58.33% Supplies 241,564 (241,564) 0.00% -58.33% Capital Outlay 193,769 (193,769) 0.00% -58.33% Total Expenditures 2,174,739 (2,174,739) 0.00% -58.33% Other Financing Uses: Transfers Out - American Rescue Plan 7,389,285 (7,389,285) 0.00% -58.33% Total Other Financing Uses 7,389,285 (7,389,285) 0.00% -58.33% Total Expenditures and Other Financing Uses 9,564,024 (9,564,024) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (293,240) (293,240) Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 (293,240) Other Fund Balance Components: Restricted - Current Year Encumbrances 293,240 Restricted - Prior Year Encumbrances Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating Revenues: Charges for Services $ 130,609,070 130,609,070 78,402,365 (52,206,705) 60.03% 1.70% Penalties 1,106,786 1,106,786 717,113 (389,673) 64.79% 6.46% Connection Charges 280,151 280,151 16,800 (263,351) 6.00% -52.33% Miscellaneous 28,713 28,713 0.00% -58.33% Temporary Service 1,600 1,600 0.00% -58.33% Rental Income 340,239 340,239 23,990 (316,249) 7.05% -51.28% Transmission Wheeling 5,000,000 5,000,000 2,513,564 (2,486,436) 50.27% -8.06% Total Operating Revenues 137,336,246 137,336,246 81,704,145 (55,632,101) 59.49% 1.16% Operating Expenses: Personnel Services 29,687,152 29,693,152 17,027,376 12,665,776 57.34% -0.99% Other Services 27,329,604 27,726,815 15,158,428 12,568,387 54.67% -3.66% Supplies 60,402,130 60,400,130 34,060,349 26,339,781 56.39% -1.94% Capital Projects 6,003,956 11,609,690 4,130,888 7,478,802 35.58% -22.75% Capital Operating 1,617,600 1,619,600 199,057 1,420,543 12.29% -46.04% Debt Service 9,992,712 9,992,712 5,830,335 4,162,377 58.35% 0.02% Other Expenses 275,000 275,000 275,000 0.00% -58.33% Total Operating Expenses 135,308,154 141,317,099 76,406,433 64,910,666 54.07% -4.26% Nonoperating Revenues (Expenses): Investment Income 202,902 120,902 66,859 (54,043) 55.30% -3.03% Interfund Charges for Support Services 1,828,147 1,828,147 1,025,581 (802,566) 56.10% -2.23% Miscellaneous Revenue (Expense) 715,639 715,639 322,887 (392,752) 45.12% -13.21% Total Nonoperating Revenue (Expenses) 2,746,688 2,664,688 1,415,327 (1,249,361) 53.11% -5.22% 4,774,780 (1,316,165) 6,713,039 8,029,204 -510.05% -568.38% Capital Contributions 0.00% -58.33% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (8,150,475) (4,849,525) 62.70% 4.37% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers (13,000,000) (13,000,000) (8,150,475) (4,849,525) 62.70% 4.37% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (8,225,220) (14,316,165) (1,437,436) 12,878,729 Beginning Available Resources 49,849,263 Ending Available Resources 48,411,827 Revenue Risk 10,900,000 Capital Reserve 12,600,000 Expense Risk 12,900,000 Working Capital 30,600,000 Targeted Reserve Level 67,000,000 Total Non-Restricted Resources Available $ (18,588,173) Income (Loss) Before Transfers

and Light

For the period ended January 31, 2022

Power and Light - Open Capital Projects

As of January 31, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ 250,000.00 641,486.08 891,486.08 84,444.46 223,920.00 583,121.62 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - 68,257.76 200828 FIBER OPTIC PROGRAM 105,956.00 93,394.03 199,350.03 43,288.25 73,787.23 82,274.55 201106 69 KV SUBSTATION FACILITIES 300,000.00 138,222.55 438,222.55 26,850.85 - 411,371.70 201405 SUBSTATION SECURITY PROJECT - 259,644.39 259,644.39 - 24,494.75 235,149.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - - 22,047.36 201510 Sys OpS / DISPATCH - 44,634.77 44,634.77 35,122.10 - 9,512.67 201603 69 KV Trans LINE REBUIL 800,000.00 1,348,663.48 2,148,663.48 1,997,744.49 233,010.40 (82,091.41) 201604 Sys OpS / UPS UPGRAD - 45,493.59 45,493.59 - - 45,493.59 201605 Sys OpS WORK AREA - 619,842.18 619,842.18 - - 619,842.18 201606 NEW FINANCIAL MANAGEMENT SYS - 200,000.00 200,000.00 - - 200,000.00 201702 Prod FACILITIES IMPROVE - 586,830.00 586,830.00 - - 586,830.00 201703 BV GROUND WATER - 445,491.07 445,491.07 111,434.38 46,471.67 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 4,006,011.31 4,006,011.31 2,877,437.11 912,846.45 215,727.75 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - 32,500.00 201710 Mo CITY DIVESTITURE - 530,640.70 530,640.70 487,025.96 43,614.24 0.50 201804 SUBSTATION E SWITCHGEAR REPLACEMENT 950,000.00 2,543,308.28 3,493,308.28 1,405,611.13 415,144.15 1,672,553.00 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - 41,800.00 202005 Blue Valley - Eckles Rd 161kV Trans - (41,604.90) (41,604.90) - - (41,604.90) 202101 Substation Fiber Optic Network 750,000.00 125,000.00 875,000.00 - 36,736.38 838,263.62 202102 Traffic Controller Upgrades 60,000.00 (4,000.00) 56,000.00 - - 56,000.00 202103 Traffic Camera System Upgrades 20,000.00 11,837.00 31,837.00 - - 31,837.00 202107 Motorola APX Radio Purchase Phase 2 70,000.00 1,706.82 71,706.82 - 3,989.93 67,716.89 202109 Substation Modeling 100,000.00 150,000.00 250,000.00 - - 250,000.00 202110 20MVAR Capacitor Bank Sub A - 800,000.00 800,000.00 144,457.67 101,998.35 553,543.98 202111 Transmission Pole Replacement Prog 300,000.00 100,000.00 400,000.00 31,252.30 - 368,747.70 202201 Substation A Transformer T-9 Mtce 180,000.00 - 180,000.00 - - 180,000.00 202204 Relay Test Set 80,000.00 - 80,000.00 - - 80,000.00 202205 Desert Storm Switchgear Cabinets 250,000.00 - 250,000.00 - - 250,000.00 202208 Traffic Signal Detection Systems 50,000.00 - 50,000.00 - - 50,000.00 202210 IPL Service Center PBX Upgrade to I 70,000.00 - 70,000.00 - - 70,000.00 202211 H-5 Hot Gas Path Inspection 1,518,000.00 - 1,518,000.00 1,776,673.31 82,030.69 (340,704.00) 9669 SERVICE CTR FACILITY IMPROVE. 150,000.00 220,084.17 370,084.17 7,174.50 - 362,909.67 $ 6,003,956.00 13,031,290.64 19,035,246.64 9,028,516.51 2,198,044.24 7,808,685.89 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 11,609,689.70 $ 7,425,556.94 19,035,246.64 Less Expenditures 276,211.89 1,921,832.35 2,198,044.24 Less Encumbrances 3,854,675.88 5,173,840.63 9,028,516.51 Total Available 7,478,801.93 $ 329,883.96 7,808,685.89

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Water

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating Revenues: Charges for Services $ 32,720,000 32,720,000 20,111,144 (12,608,856) 61.46% 3.13% Penalties 120,000 120,000 135,493 15,493 112.91% 54.58% Connection/Disconnection Charges 12,000 12,000 9,696 (2,304) 80.80% 22.47% Miscellaneous 1,000 1,000 9,890 8,890 989.00% 930.67% Returned Check Charges 23,000 23,000 15,855 (7,145) 68.93% 10.60% Rental Income 85,000 85,000 48,912 (36,088) 57.54% -0.79% Meter Repairs 0.00% -58.33% Merchandising Jobbing 28,950 28,950 0.00% -58.33% Total Operating Revenues 32,961,000 32,961,000 20,359,940 (12,601,060) 61.77% 3.44% Operating expenses: Personnel Services 9,507,888 9,561,542 4,959,510 4,602,032 51.87% -6.46% Other Services 13,356,698 13,266,370 5,198,000 8,068,370 39.18% -19.15% Supplies 2,466,330 2,466,330 1,943,726 522,604 78.81% 20.48% Capital Projects 6,420,000 20,075,896 1,729,022 18,346,874 8.61% -49.72% Capital Operating 1,072,318 1,162,646 556,182 606,464 47.84% -10.49% Debt Service 2,523,363 2,523,363 2,198,264 325,099 87.12% 28.79% Other Expenses 125,000 125,000 125,000 0.00% -58.33% Total Operating Expenses 35,471,597 49,181,147 16,584,704 32,596,443 33.72% -24.61% Nonoperating Revenues (Expenses): Investment Income 539,138 553,138 365,176 (187,962) 66.02% 7.69% Interfund Charges for Support Services 1,392,092 1,392,092 812,054 (580,038) 58.33% 0.00% Miscellaneous Revenue (Expense) 1,000 1,000 35,515 34,515 3551.50% 3493.17% Total Nonoperating Revenue (Expenses) 1,932,230 1,946,230 1,212,745 (733,485) 62.31% 3.98% (578,367) (14,273,917) 4,987,981 19,261,898 -34.94% -93.27% Transfers Out – Utility Payments In Lieu of Taxes (3,200,000) (3,200,000) (1,913,957) (1,286,043) 59.81% 1.48% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers (3,200,000) (3,200,000) (1,913,957) (1,286,043) 59.81% 1.48% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,778,367) (17,473,917) 3,074,024 20,547,941 Beginning Available Resources 42,313,512 Ending Available Resources 45,387,536 Revenue Risk 3,800,000 Capital Reserve 4,300,000 Expense Risk 400,000 Working Capital 6,800,000 Targeted Reserve Level 15,300,000 Total Non-Restricted Resources Available $ 30,087,536 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 - - 300,000.00 400904 EAST INDEPENDENCE INDUST PARK - 674,000.00 674,000.00 - - 674,000.00 401003 FUTURE Prod WELLS - 965,326.00 965,326.00 - - 965,326.00 401301 23RD ST MAIN REPLACEMENT 150,000.00 177,230.57 327,230.57 18,369.00 - 308,861.57 401402 LAGOON CLEANOUT - 302,560.00 302,560.00 49,059.00 278,001.00 (24,500.00) 401505 Dist Sys IMPROVE - 258,054.00 258,054.00 13,273.00 - 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 106,569.52 106,569.52 34,658.85 - 71,910.67 401601 FILTER BACKWASH OUTFALL - 190,325.00 190,325.00 - - 190,325.00 401602 Plt DISCHARGE OUTFALL - 459,824.48 459,824.48 - - 459,824.48 401605 COURTNEY BEND BASIN CATWALK - 10,020.00 10,020.00 - - 10,020.00 401608 LIME SILO 1,300,000.00 291,070.12 1,591,070.12 129,973.65 334,174.07 1,126,922.40 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - 500,204.23 500,204.23 265,604.58 284,299.23 (49,699.58) 401802 6" Main Replacement James Downey Rd - 250,087.60 250,087.60 - - 250,087.60 401804 Filter Valve House Roof Improvement 75,000.00 22,292.00 97,292.00 - - 97,292.00 401808 VFD Drive Replacements HSP 2 & 4 - 227,728.00 227,728.00 - (3,239.00) 230,967.00 401818 30" Steel Transmission Main Assess - 156,300.00 156,300.00 - - 156,300.00 401821 Main Replacement-32nd/Hunter/Bird - 91,000.00 91,000.00 - - 91,000.00 401822 Main Replacement-24Hwy/Northern/RR - 240,166.00 240,166.00 - - 240,166.00 402002 39th Street Reservoir - 2,200,000.00 2,200,000.00 3,452.50 26,347.50 2,170,200.00 402004 Main Replace Walnut/Leslie/LeesSumm - 143,152.66 143,152.66 12,022.53 49,911.40 81,218.73 402007 Courtney Bend Emergency Generator 1,000,000.00 150,000.00 1,150,000.00 - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp 800,000.00 200,000.00 1,000,000.00 - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 191,032.00 191,032.00 2,242.00 - 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 1,282,050.00 1,282,050.00 979,379.27 186,120.73 116,550.00 402011 Main Replace Salisbury/Peck/Geospac - 551,900.00 551,900.00 1,000.00 - 550,900.00 402012 College Avenue Improvements - 250,000.00 250,000.00 - - 250,000.00 402101 Main Replacement Ralston 31st/29th - 350,000.00 350,000.00 14,899.15 5,323.85 329,777.00 402102 Main Replacement 3rd St & Jennings - 460,000.00 460,000.00 - - 460,000.00 402103 Main Replacement Truman Road 50,000.00 490,502.00 540,502.00 6,332.00 - 534,170.00 402104 Lime Slaker No 5 - 350,000.00 350,000.00 - - 350,000.00 402105 Main Replacement Sheley - 100,000.00 100,000.00 2,665.00 1,435.00 95,900.00 402106 Main Replacement Sheley & Northern - 1,035,000.00 1,035,000.00 35,664.85 14,192.15 985,143.00 402107 Facility Improvements/Const/Maint - 250,000.00 250,000.00 - - 250,000.00 402108 Basin Drive Improvements 250,000.00 250,000.00 500,000.00 - - 500,000.00 402201 Roof Improvements 250,000.00 - 250,000.00 - - 250,000.00 402203 Lime Slaker No 1 350,000.00 - 350,000.00 - - 350,000.00 402207 CB Electrical Switchgear Improvemen 200,000.00 - 200,000.00 - - 200,000.00 9749 MAIN REPLACEMENT PROGRAM 1,745,000.00 793,907.19 2,538,907.19 15,635.60 43,721.82 2,479,549.77 9952 SECURITY UPGRADES 250,000.00 267,590.82 517,590.82 - - 517,590.82 $ 6,420,000.00 14,737,892.19 21,157,892.19 1,584,230.98 1,220,287.75 18,353,373.46 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 20,075,895.46 $ 1,081,996.73 21,157,892.19 Less Expenditures 277,141.05 943,146.70 1,220,287.75 Less Encumbrances 1,451,880.95 132,350.03 1,584,230.98 Total Available 18,346,873.46 $ 6,500.00 18,353,373.46

of January 31, 2022 21

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 35,151,285 35,151,285 21,413,822 (13,737,463) 60.92% 2.59% Penalties 200,000 200,000 218,641 18,641 109.32% 50.99% Total operating revenues 35,351,285 35,351,285 21,632,463 (13,718,822) 61.19% 2.86% Operating expenses: Personnel Services 6,672,780 6,672,780 3,231,151 3,441,629 48.42% -9.91% Other Services 13,843,955 13,688,955 6,496,554 7,192,401 47.46% -10.87% Supplies 1,222,200 1,379,808 468,921 910,887 33.98% -24.35% Capital Projects 3,925,000 15,487,758 710,477 14,777,281 4.59% -53.74% Capital Operating 424,500 421,892 321,697 100,195 76.25% 17.92% Debt Service 6,288,332 6,288,332 1,471,589 4,816,743 23.40% -34.93% Other Expenses 0.00% -58.33% Total Operating Expenses 32,376,767 43,939,525 12,700,389 31,239,136 28.90% -29.43% Nonoperating Revenues (Expenses): Investment Income 104,000 250,000 183,115 (66,885) 73.25% 14.92% Miscellaneous Revenue (Expense) 7,820 7,820 16,917 9,097 216.33% 158.00% Total Nonoperating Revenue (Expenses) 111,820 257,820 200,032 (57,788) 77.59% 19.26% 3,086,338 (8,330,420) 9,132,106 17,462,526 -109.62% -167.95% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (2,075,473) (1,521,139) 57.71% -0.62% Transfers In 10,000 10,000 10,000 100.00% 41.67% Transfers Out 0.00% -58.33% Total Transfers (3,586,612) (3,586,612) (2,065,473) (1,521,139) 57.59% -0.74% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (500,274) (11,917,032) 7,066,633 18,983,665 Beginning Available Resources 26,265,638 Ending Available Resources 33,332,271 Revenue Risk 2,750,000 Capital Reserve 6,000,000 Expense Risk 400,000 Working Capital 7,400,000 Targeted Reserve Level 16,550,000 Total Non-Restricted Resources Available $ 16,782,271 Income (Loss) Before Transfers

Budgetary Comparison Schedule Sanitary Sewer For the period ended January 31, 2022 22

Sanitary Sewer - Open Capital Projects

As of January 31, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 300801 NEIGHBORHOOD PROJECTS $ - 574,405.94 574,405.94 452,267.71 86,755.18 35,383.05 301108 HOLDING BASINS AND PMP STATION - 694,045.55 694,045.55 - - 694,045.55 301201 BURR OAK EAST - 1,035,327.15 1,035,327.15 - - 1,035,327.15 301202 CRACKERNECK-VAN HOOK SEWER - 529,163.59 529,163.59 - - 529,163.59 301505 SEWAGE SLUDGE INCINERATOR IMP - 605,823.97 605,823.97 - - 605,823.97 301603 RCTP FACILITIES ROOF, CEILING - 170,925.00 170,925.00 - - 170,925.00 301604 PRIMARY SLUDGE GRINDERS & - 6,989.69 6,989.69 - - 6,989.69 301701 SCADA UPGRADE - 1,006,730.00 1,006,730.00 9,473.00 78,828.15 918,428.85 301703 ARROWHEAD CENTER - 551,675.62 551,675.62 82,871.54 338,242.16 130,561.92 301705 16TH/SCOTT - 357,780.55 357,780.55 5,390.10 - 352,390.45 301706 TREATMENT FACILITY IMPROVEMENT - 593,007.00 593,007.00 184,043.20 76,356.80 332,607.00 301707 NEIGHBORHOOD IMPROVE 17-18 - 82,650.24 82,650.24 - - 82,650.24 301804 ROCK CREEK EFFLUENT STRUCTURE - 361,673.21 361,673.21 11,056.27 25,596.44 325,020.50 301806 Neighborhood Improvements 2018-19 - 442,262.68 442,262.68 4,381.81 - 437,880.87 302001 Fairmount Highlands - 170,000.00 170,000.00 - - 170,000.00 302002 Arlington Improvements - 100,000.00 100,000.00 - - 100,000.00 302003 Bison Park - 424,907.85 424,907.85 92.00 2,644.00 422,171.85 302004 Neighborhood Projects 2019-20 - 580,000.00 580,000.00 - - 580,000.00 302005 Biosolids Handling - 2,919,676.59 2,919,676.59 1,671,384.59 356,535.00 891,757.00 302006 Raw Pumps & Screening - 900,000.00 900,000.00 - - 900,000.00 302007 Electrical Substation Rehab - 158,690.00 158,690.00 - - 158,690.00 302008 RCTP Fence - 450,000.00 450,000.00 275,792.54 102,005.46 72,202.00 302009 Truman & Harris - 50,000.00 50,000.00 - - 50,000.00 302101 Sanitation Sewer Evaluation Survey - 199,303.60 199,303.60 52,581.63 53,557.12 93,164.85 302102 Raymond Harkless Mills San Imp - 200,000.00 200,000.00 - - 200,000.00 302103 Pump Station Imp & Maintenance 100,000.00 200,000.00 300,000.00 - 67,148.00 232,852.00 302104 Polymer System Relocation - 100,000.00 100,000.00 - - 100,000.00 302105 Piping Rehabilitation 200,000.00 200,000.00 400,000.00 21,082.50 5,710.00 373,207.50 302201 Upper Adair Interceptor 800,000.00 - 800,000.00 - - 800,000.00 302202 Crackerneck Creek Slope Rehab 1,100,000.00 - 1,100,000.00 - 5,600.00 1,094,400.00 302203 Sanitary Sewer Main Reloc from Stre 300,000.00 - 300,000.00 - - 300,000.00 302204 RCTP - Septic Pumper 300,000.00 - 300,000.00 - - 300,000.00 302205 Clarifier Rehabilitation 800,000.00 - 800,000.00 - - 800,000.00 302206 Railing Safety RCPS & SCPS 325,000.00 - 325,000.00 - - 325,000.00 9757 TRENCHLESS TECHNOLOGY - 1,555,740.96 1,555,740.96 245,223.10 146,269.37 1,164,248.49 $ 3,925,000.00 15,220,779.19 19,145,779.19 3,015,639.99 1,345,247.68 14,784,891.52 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 15,487,758.04 $ 3,658,021.15 19,145,779.19 Less Expenditures 204,041.28 1,141,206.40 1,345,247.68 Less Encumbrances 506,435.74 2,509,204.25 3,015,639.99 Total Available 14,777,281.02 $ 7,610.50 14,784,891.52

CITY OF INDEPENDENCE,

MISSOURI

Budgetary Comparison Schedule Events Center Debt Service

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 0.00% -58.33% Miscellaneous 0.00% -58.33% Total operating revenues 0.00% -58.33% Operating Expenses: Personnel Services 0.00% -58.33% Other Services 1,000 1,000 584 416 58.40% 0.07% Supplies 0.00% -58.33% Capital Outlay 3,120,150 4,525,245 1,782,443 2,742,802 39.39% -18.94% Debt Service 5,292,906 5,292,906 2,237,587 3,055,319 42.28% -16.05% Other Expenses 0.00% -58.33% Total Operating Expenses 8,414,056 9,819,151 4,020,614 5,798,537 40.95% -17.38% Nonoperating Revenues (Expenses): Investment Income 71,000 71,000 5,742 (65,258) 8.09% -50.24% Miscellaneous Revenue (Expense) 218 218 0.00% -58.33% Sales Tax 5,173,844 5,173,844 1,788,888 (3,384,956) 34.58% -23.75% Total Nonoperating Revenue (Expenses) 5,244,844 5,244,844 1,794,848 (3,449,996) 34.22% -24.11% (3,169,212) (4,574,307) (2,225,766) 2,348,541 48.66% -9.67% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In 75,000 75,000 2,117,423 (2,042,423) 2823.23% 2764.90% Transfers Out 0.00% -58.33% Total Transfers 75,000 75,000 2,117,423 (2,042,423) 2823.23% 2764.90% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,094,212) (4,499,307) (108,343) 4,390,964 Beginning Available Resources (1,116,862) Less Prior Year Open Encumbrances (24,607) Ending Available Resources $ (1,249,812) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 2,206,668 2,435,868 1,417,396 (1,018,472) 58.19% -0.14% Miscellaneous 4,112 4,112 0.00% -58.33% Total Operating Revenues 2,206,668 2,435,868 1,421,508 (1,014,360) 58.36% 0.03% Operating Expenses: Personnel Services 852,345 852,345 442,703 409,642 51.94% -6.39% Other Services 538,628 772,928 696,367 76,561 90.09% 31.76% Supplies 787,055 787,055 816,403 (29,348) 103.73% 45.40% Capital Outlay 39,000 39,000 29,131 9,869 74.69% 16.36% Other Expenses 0.00% -58.33% Total Operating Expenses 2,217,028 2,451,328 1,984,604 466,724 80.96% 22.63% Nonoperating Revenues (Expenses): Investment Income 8,000 8,000 3,626 (4,374) 45.33% -13.01% Miscellaneous Revenue (Expense) 5,100 6,109 1,009 119.78% 61.45% Total Nonoperating Revenue (Expenses) 8,000 13,100 9,735 (3,365) 74.31% 15.98% (2,360) (2,360) (553,361) (551,001) 23447.50% 23389.17% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ (2,360) (2,360) (553,361) (551,001) Unassigned Fund Balance at Beginning of Year (1,334,153) Cancellation of Prior Year Encumbrances 102,083 Change in Other Fund Balance Components During the Year (2,766) GAAP Components - OPEB and LAGERS 1,755,311 Ending Unassigned Fund Balance Non-GAAP Basis, 01/31/22 (32,886) Other Net Position Components: Assigned - Current Year Encumbrances 627,705 Assigned - Prior Year Encumbrances 191 Total Fund Balance $ 595,010 Income (Loss) Before Transfers

Comparison Schedule Central Garage

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 15,500,000 15,500,000 11,882,603 (3,617,397) 76.66% 18.33% Miscellaneous 0.00% -58.33% Total Operating Revenues 15,500,000 15,500,000 11,882,603 (3,617,397) 76.66% 18.33% Operating Expenses: Personnel Services 187,200 187,200 353,140 (165,940) 188.64% 130.31% Other Services 19,166,120 19,166,120 13,622,539 5,543,581 71.08% 12.75% Supplies 0.00% -58.33% Capital Outlay 0.00% -58.33% Other Expenses 0.00% -58.33% Total Operating Expenses 19,353,320 19,353,320 13,975,679 5,377,641 72.21% 13.88% Nonoperating Revenues (Expenses): Investment Income 4,000 4,000 2,562 (1,438) 64.05% 5.72% Miscellaneous Revenue (Expense) 598,859 598,859 0.00% -58.33% Total Nonoperating Revenue (Expenses) 4,000 4,000 601,421 597,421 15035.53% 14977.20% (3,849,320) (3,849,320) (1,491,655) 2,357,665 38.75% -19.58% Transfers In - American Rescue Plan 2,350,000 (2,350,000) 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 2,350,000 (2,350,000) 0.00% -58.33% Change In Net Position (Budget Basis) $ (3,849,320) (3,849,320) 858,345 4,707,665 Unassigned Fund Balance at Beginning of Year 289,505 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 135,290 Ending Unassigned Fund Balance Non-GAAP Basis, 01/31/22 1,283,140 Other Net Position Components: Assigned - Current Year Encumbrances 50,000 Assigned - Prior Year Encumbrances Total Fund Balance $ 1,333,140 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Workers' Compensation

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 4,625,000 4,625,000 2,697,915 (1,927,085) 58.33% 0.00% Miscellaneous 129,049 129,049 0.00% -58.33% Total Operating Revenues 4,625,000 4,625,000 2,826,964 (1,798,036) 61.12% 2.79% Operating Expenses: Personnel Services 13,778 13,778 7,122 6,656 51.69% -6.64% Other Services 4,599,000 4,599,000 2,402,843 2,196,157 52.25% -6.08% Supplies 3,000 3,000 3,000 0.00% -58.33% Capital Outlay 2,000 2,000 2,000 0.00% -58.33% Other Expenses 0.00% -58.33% Total Operating Expenses 4,617,778 4,617,778 2,409,965 2,207,813 52.19% -6.14% Nonoperating Revenues (Expenses): Investment Income 6,000 2,899 (3,101) 48.32% -10.01% Miscellaneous Revenue (Expense) 5,790 5,790 0.00% -58.33% Total Nonoperating Revenue (Expenses) 6,000 8,689 2,689 144.82% 86.49% 7,222 13,222 425,688 412,466 3219.54% 3161.21% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ 7,222 13,222 425,688 412,466 Unassigned Fund Balance at Beginning of Year (8,356,420) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 617,558 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 01/31/22 (7,313,174) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 105,553 Assigned - Prior Year Encumbrances 10,675 Total Fund Balance $ (7,196,946) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 2,995,000 2,995,000 1,735,475 (1,259,525) 57.95% -0.38% Miscellaneous 0.00% -58.33% Total Operating Revenues 2,995,000 2,995,000 1,735,475 (1,259,525) 57.95% -0.38% Operating Expenses: Personnel Services 13,778 13,778 7,122 6,656 51.69% -6.64% Other Services 2,977,000 2,977,000 1,433,825 1,543,175 48.16% -10.17% Supplies 3,000 3,000 3,000 0.00% -58.33% Capital Outlay 0.00% -58.33% Other Expenses 0.00% -58.33% Total Operating Expenses 2,993,778 2,993,778 1,440,947 1,552,831 48.13% -10.20% Nonoperating Revenues (Expenses): Investment Income 23,000 12,525 (10,475) 54.46% -3.87% Miscellaneous Revenue (Expense) 0.00% -58.33% Total Nonoperating Revenue (Expenses) 23,000 12,525 (10,475) 54.46% -3.87% 1,222 24,222 307,053 282,831 1267.66% 1209.33% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ 1,222 24,222 307,053 282,831 Unassigned Fund Balance at Beginning of Year 1,345,764 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 01/31/22 1,652,817 Other Net Position Components: Assigned - Current Year Encumbrances 37,937 Assigned - Prior Year Encumbrances 7,382 Total Fund Balance $ 1,698,136 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 2,200,000 2,200,000 1,283,333 (916,667) 58.33% 0.00% Miscellaneous 0.00% -58.33% Total Operating Revenues 2,200,000 2,200,000 1,283,333 (916,667) 58.33% 0.00% Operating Expenses: Personnel Services 655,218 655,218 327,006 328,212 49.91% -8.42% Other Services 1,147,200 1,147,200 701,320 445,880 61.13% 2.80% Supplies 0.00% -58.33% Capital Outlay 50,000 50,000 5,946 44,054 11.89% -46.44% Other Expenses 0.00% -58.33% Total Operating Expenses 1,852,418 1,852,418 1,034,272 818,146 55.83% -2.50% Nonoperating Revenues (Expenses): Investment Income 0.00% -58.33% Miscellaneous Revenue (Expense) 0.00% -58.33% Total Nonoperating Revenue (Expenses) 0.00% -58.33% 347,582 347,582 249,061 (98,521) 71.66% 13.33% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In – CARES Act 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ 347,582 347,582 249,061 (98,521) Unassigned Fund Balance at Beginning of Year 1,350,925 Cancellation of Prior Year Encumbrances 796 Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS (45,193) Ending Unassigned Fund Balance Non-GAAP Basis, 01/31/22 1,555,589 Other Net Position Components: Assigned - Current Year Encumbrances 51,663 Assigned - Prior Year Encumbrances 100,608 Total Fund Balance $ 1,707,860 Income (Loss) Before Transfers

Resource Planning

the period ended January

Budgetary Comparison Schedule Enterprise

For

31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 9,289 9,289 6,193 (3,096) 66.67% 8.34% Investment Income (Loss) 200 200 141 (59) 70.50% 12.17% Other Revenue 0.00% -58.33% Total Revenues 9,489 9,489 6,334 (3,155) 66.75% 8.42% Expenditures: General Government 62 (62) 0.00% -58.33% Debt Service 9,586 9,586 1,085 8,501 11.32% -47.01% Total Expenditures 9,586 9,586 1,147 8,439 11.97% -46.36% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 9,586 9,586 1,147 8,439 11.97% -46.36% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (97) (97) 5,187 5,284 Unassigned Fund Balance at Beginning of Year 106,985 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 01/31/22 112,172 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 112,172

Debt Service - Neighborhood Improvement Districts For the period ended January 31, 2022 30

Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 9,152 9,152 0.00% -58.33% Investment Income 2,000 2,000 439 (1,561) 21.95% -36.38% Intergovernmental 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 2,000 2,000 9,591 7,591 479.55% 421.22% Other Financing Sources: Transfers In 0.00% -58.33% Total Other Financing Sources 0.00% -58.33% Total Revenues and Other Financing Sources 2,000 2,000 9,591 7,591 479.55% 421.22% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 124,236 6,760 117,476 5.44% -52.89% Total Expenditures 124,236 6,760 117,476 5.44% -52.89% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses — 124,236 6,760 117,476 5.44% -52.89% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 2,000 (122,236) 2,831 125,067 Unassigned Fund Balance at Beginning of Year (137,026) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 01/31/22 (134,195) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 110,484 Total Fund Balance $ (23,711)

Budgetary Comparison Schedule

Improvements Capital Project Fund For the period ended January 31, 2022 31

CITY OF INDEPENDENCE, MISSOURI Street

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income (Loss) 199 199 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 199 199 0.00% -58.33% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 199 199 Unassigned Fund Balance at Beginning of Year 21,613 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 01/31/22 21,812 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,812

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings and Other Improvements Capital Project Fund For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income 5,000 2,275 (2,725) 45.50% -12.83% Other Revenue 100,800 100,800 100,800 100.00% 41.67% Total revenues 100,800 105,800 103,075 (2,725) 97.42% 39.09% Other Financing Sources: Transfers In 0.00% -58.33% Total Other Financing Sources 0.00% -58.33% Total Revenues and Other Financing Sources 100,800 105,800 103,075 (2,725) 97.42% 39.09% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 506,900 783,998 28,216 755,782 3.60% -54.73% Total Expenditures 506,900 783,998 28,216 755,782 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 506,900 783,998 28,216 755,782 3.60% -54.73% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (406,100) (678,198) 74,859 753,057 Unassigned Fund Balance at Beginning of Year (701,084) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 01/31/22 (626,225) Other Fund Balance Components: Committed - Current Year Encumbrances 26,792 Committed - Prior Year Encumbrances 569,223 Total Fund Balance $ (30,210)

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income 0.00% -58.33% Other Revenue 0.00% -58.33% Total revenues 0.00% -58.33% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ Unassigned Fund Balance at Beginning of Year (16,155) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/22 (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 January 31, 2022 34

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income (Loss) 297 297 0.00% -58.33% Other Revenue 0.00% -58.33% Total revenues 297 297 0.00% -58.33% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 297 297 Unassigned Fund Balance at Beginning of Year 31,479 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 01/31/22 31,776 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,776

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 10,500 10,500 (10,500) 0.00% -58.33% Investment Income 44 44 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 10,500 10,500 44 (10,456) 0.42% -57.91% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 10,310 10,310 5,709 4,601 55.37% -2.96% Capital Outlay 0.00% -58.33% Total Expenditures 10,310 10,310 5,709 4,601 55.37% -2.96% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 10,310 10,310 5,709 4,601 55.37% -2.96% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ 190 190 (5,665) (5,855) Unassigned Net Position at Beginning of Year 903 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Net Position, 01/31/22 (4,762) Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $ (4,762)

Private Purpose Expendable Trust Fund - Vaile Mansion For the period ended January 31, 2022 36

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID

For the period ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 8,106,070 8,106,070 4,399,860 (3,706,210) 54.28% -4.05% Investment Income 75,000 75,000 11,705 (63,295) 15.61% -42.72% Total Revenues 8,181,070 8,181,070 4,411,565 (3,769,505) 53.92% -4.41% Expenditures: Administrative Fee 162,121 162,121 87,997 74,124 54.28% -4.05% Insurance 2,150 2,150 3,527 (1,377) 164.05% 105.72% Legal 55,300 55,300 55,300 0.00% -58.33% Audit 5,500 5,500 5,300 200 96.36% 38.03% Banking 6,500 6,500 5,718 782 87.97% 29.64% Contract Services 0.00% -58.33% Capital Outlay 0.00% -58.33% Other 0.00% -58.33% Total Expenditures 231,571 231,571 102,542 129,029 44.28% -14.05% Other Financing Uses: Transfers Out - EATS (1,175,000) (1,175,000) (586,490) (588,510) 49.91% -8.42% Transfers Out - Debt Service (City) (4,205,456) (4,205,456) (1,202,398) (3,003,058) 28.59% -29.74% Transfers Out - Captial Projects (3,120,150) (3,120,150) (2,117,423) (1,002,727) 67.86% 9.53% Total Other Financing Uses (8,500,606) (8,500,606) (3,906,311) (4,594,295) 45.95% -12.38% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (551,107) (551,107) 402,712 953,819 Unassigned Fund Balance at Beginning of Year 9,171,998 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 9,574,710 Other Fund Balance Components: Restricted - current year encumbrances Restricted - prior year encumbrances 117,346 Total Fund Balance $ 9,692,056

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales taxes $ 467,996 467,996 273,181 (194,815) 58.37% 0.04% Investment income 300 300 149 (151) 49.67% -8.66% Total revenues 468,296 468,296 273,330 (194,966) 58.37% 0.04% Expenditures: Administrative fee 9,360 9,360 5,464 3,896 58.38% 0.05% Insurance 2,150 2,150 3,499 (1,349) 162.74% 104.41% Legal 0.00% -58.33% Audit 5,500 5,500 5,300 200 96.36% 38.03% Banking 350 350 230 120 65.71% 7.38% Contract services 850 850 850 0.00% -58.33% Capital outlay 0.00% -58.33% Other 0.00% -58.33% Total expenditures 18,210 18,210 14,493 3,717 79.59% 21.26% Other financing uses: Transfers out - EATS (233,998) (233,998) (136,590) (97,408) 58.37% 0.04% Transfers out - Debt Service (City) (215,000) (215,000) (160,000) (55,000) 74.42% 16.09% Total other financing uses (448,998) (448,998) (296,590) (152,408) 66.06% 7.73% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,088 1,088 (37,753) (38,841) Unassigned Fund Balance at Beginning of Year 137,827 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (342) Unassigned Ending Fund Balance, 01/31/22 99,732 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation 6,795 Total Fund Balance $ 106,527

Crackerneck Creek TDD For the period ended January 31, 2022 38

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 15,970,917 15,970,917 14,480,643 (1,490,274) 90.67% 32.34% Investment Income (Loss) 294,000 294,000 223,296 (70,718) 75.95% 17.62% Other revenue 1,310,958 1,310,958 902,249 (408,709) 68.82% 10.49% Total Revenues 17,575,875 17,575,875 15,606,188 (1,969,701) 88.79% 30.46% Other Financing Sources: Transfers In 1,327,471 1,327,471 586,490 (740,981) 44.18% -14.15% Total Other Financing Sources 1,327,471 1,327,471 586,490 (740,981) 44.18% -14.15% Total Revenues and Other Financing Sources 18,903,346 18,903,346 16,192,678 (2,710,682) 85.66% 27.33% Expenditures: Tax Increment Financing 2,171,231 2,171,231 1,667,864 503,367 76.82% 18.49% Debt Service Principal 9,423,109 9,423,109 1,440,401 7,982,708 15.29% -43.04% Interest and Fiscal Agent Fees 5,082,094 5,082,094 2,391,825 2,690,269 47.06% -11.27% Debt Issuance Costs 0.00% -58.33% Total Expenditures 16,676,434 16,676,434 5,500,090 11,176,344 32.98% -25.35% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 586,490 (586,490) 0.00% -58.33% Total Other Financing Uses 586,490 (586,490) 0.00% -58.33% Total Expenditures and Other Financing Uses 16,676,434 16,676,434 6,086,580 10,589,854 36.50% -21.83% Excess of Revenues Over (Under) Expenditures and other financing uses $ 2,226,912 2,226,912 10,106,098 7,879,186 Unassigned Fund Balance at Beginning of Year 4,435,457 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 14,541,555 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 26,406,785 Total Fund Balance $ 40,963,566

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Mid-Town Truman Rd TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 0.00% -58.33% Investment Income (Loss) 15 15 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 15 15 0.00% -58.33% Expenditures: Tax Increment Financing 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 15 15 Unassigned Fund Balance at Beginning of Year 1,574 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 1,589 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,589

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 26,271 26,271 36,929 10,658 140.57% 82.24% Investment Income (Loss) 1,294 1,294 0.00% -58.33% Other Revenue 102,958 102,958 58,832 (44,126) 57.14% -1.19% Total Revenues 129,229 129,229 97,055 (32,174) 75.10% 16.77% Other Financing Sources: Transfers In 187,942 187,942 (187,942) 0.00% -58.33% Total Other Financing Sources 187,942 187,942 (187,942) 0.00% -58.33% Total Revenues and Other Financing Sources 317,171 317,171 97,055 (220,116) 30.60% -27.73% Expenditures: Tax Increment Financing 7,801 7,801 2,500 5,301 32.05% -26.28% Debt Service Principal 205,000 205,000 100,000 105,000 48.78% -9.55% Interest and Fiscal Agent Fees 327,938 327,938 164,806 163,132 50.26% -8.07% Debt Issuance Costs 0.00% -58.33% Total Expenditures 540,739 540,739 267,306 273,433 49.43% -8.90% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 540,739 540,739 267,306 273,433 49.43% -8.90% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (223,568) (223,568) (170,251) 53,317 Unassigned Fund Balance at Beginning of Year (1,115,449) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 (1,285,700) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 557,832 Total Fund Balance $ (727,868)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 1,446,920 1,446,920 201,533 (1,245,387) 13.93% -44.40% Investment Income (Loss) 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 1,446,920 1,446,920 201,533 (1,245,387) 13.93% -44.40% Other Financing Sources: Transfers In 118,097 118,097 (118,097) 0.00% -58.33% Total Other Financing Sources 118,097 118,097 (118,097) 0.00% -58.33% Total Revenues and Other Financing Sources 1,565,017 1,565,017 201,533 (1,363,484) 12.88% -45.45% Expenditures: Tax Increment Financing 121,261 121,261 1,284 119,977 1.06% -57.27% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 121,261 121,261 1,284 119,977 1.06% -57.27% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 121,261 121,261 1,284 119,977 1.06% -57.27% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,443,756 1,443,756 200,249 (1,243,507) Unassigned Fund Balance at Beginning of Year (2,999,627) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 (2,799,378) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,799,378)

the Period

Heritage TIF For

Ended January 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Drumm Farm TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 568,730 568,730 6,412 (562,318) 1.13% -57.20% Investment Income (Loss) 25,000 25,000 14,793 (10,207) 59.17% 0.84% Other Revenue 0.00% -58.33% Total Revenues 593,730 593,730 21,205 (572,525) 3.57% -54.76% Expenditures: Tax Increment Financing 15,338 15,338 2,500 12,838 16.30% -42.03% Debt Service Principal 415,000 415,000 415,000 0.00% -58.33% Interest and Fiscal Agent Fees 12,450 12,450 12,450 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 442,788 442,788 2,500 440,288 0.56% -57.77% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 442,788 442,788 2,500 440,288 0.56% -57.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 150,942 150,942 18,705 (132,237) Unassigned Fund Balance at Beginning of Year 1,579,935 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 1,598,640 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,598,640

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Eastland TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 5,053,492 5,053,492 4,640,025 (413,467) 91.82% 33.49% Investment Income (Loss) 165,000 165,000 136,041 (28,959) 82.45% 24.12% Other Revenue 0.00% -58.33% Total Revenues 5,218,492 5,218,492 4,776,066 (442,426) 91.52% 33.19% Other Financing Sources: Transfers In 664,783 664,783 554,045 (110,738) 83.34% 25.01% Total Other Financing Sources 664,783 664,783 554,045 (110,738) 83.34% 25.01% Total Revenues and Other Financing Sources 5,883,275 5,883,275 5,330,111 (553,164) 90.60% 32.27% Expenditures: Tax Increment Financing 457,612 457,612 3,250 454,362 0.71% -57.62% Debt Service Principal 3,980,000 3,980,000 3,980,000 0.00% -58.33% Interest and Fiscal Agent Fees 57,000 57,000 80,500 (23,500) 141.23% 82.90% Debt Issuance Costs 0.00% -58.33% Total Expenditures 4,494,612 4,494,612 83,750 4,410,862 1.86% -56.47% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 554,045 (554,045) 0.00% -58.33% Total Other Financing Uses 554,045 (554,045) 0.00% -58.33% Total Expenditures and Other Financing Uses 4,494,612 4,494,612 637,795 3,856,817 14.19% -44.14% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,388,663 1,388,663 4,692,316 3,303,653 Unassigned Fund Balance at Beginning of Year 15,004,007 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 19,696,323 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 897,682 Total Fund Balance $ 20,594,005

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 57,965 57,965 39,832 (18,133) 68.72% 10.39% Investment Income (Loss) 22 22 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 57,965 57,965 39,854 (18,111) 68.76% 10.43% Expenditures: Tax Increment Financing 1,645 1,645 1,645 0.00% -58.33% Debt Service Principal 10,000 10,000 10,000 0.00% -58.33% Interest and Fiscal Agent Fees 45,530 45,530 20,700 24,830 45.46% -12.87% Debt Issuance Costs 0.00% -58.33% Total Expenditures 57,175 57,175 20,700 36,475 36.20% -22.13% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 57,175 57,175 20,700 36,475 36.20% -22.13% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 790 790 19,154 18,364 Unassigned Fund Balance at Beginning of Year 11,934 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 31,088 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 31,088

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Mt Washington TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 2,179 2,179 2,101 (78) 96.42% 38.09% Investment Income (Loss) 1,000 1,000 454 (546) 45.40% -12.93% Other Revenue 0.00% -58.33% Total Revenues 3,179 3,179 2,555 (624) 80.37% 22.04% Other Financing Sources: Transfers In 0.00% -58.33% Capital lease proceeds 0.00% Total Other Financing Sources 0.00% -58.33% Total Revenues and Other Financing Sources 3,179 3,179 2,555 (624) 80.37% 22.04% Expenditures: Tax Increment Financing 63 63 63 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 63 63 63 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 63 63 63 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 3,116 3,116 2,555 (561) Unassigned Fund Balance at Beginning of Year 49,447 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 52,002 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 52,002

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Crackerneck Creek TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 1,589,201 1,589,201 1,106,583 (482,618) 69.63% 11.30% Investment Income (Loss) 77,000 77,000 18,778 (58,222) 24.39% -33.94% Other Revenue 1,208,000 1,208,000 843,417 (364,583) 69.82% 11.49% Total Revenues 2,874,201 2,874,201 1,968,778 (905,423) 68.50% 10.17% Other Financing Sources: Transfers In 315,000 315,000 (315,000) 0.00% -58.33% Total Other Financing Sources 315,000 315,000 (315,000) 0.00% -58.33% Total Revenues and Other Financing Sources 3,189,201 3,189,201 1,968,778 (1,220,423) 61.73% 3.40% Expenditures: Tax Increment Financing 48,817 48,817 4,409 44,408 9.03% -49.30% Debt Service Principal 50,000 50,000 50,000 0.00% -58.33% Interest and Fiscal Agent Fees 3,775,226 3,775,226 1,261,244 2,513,982 33.41% -24.92% Debt Issuance Costs 0.00% -58.33% Total Expenditures 3,874,043 3,874,043 1,265,653 2,608,390 32.67% -25.66% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 3,874,043 3,874,043 1,265,653 2,608,390 32.67% -25.66% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (684,842) (684,842) 703,125 1,387,967 Unassigned Fund Balance at Beginning of Year (10,710,147) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 (10,007,022) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 21,572,705 Total Fund Balance $ 11,580,909

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old Landfill TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 496,239 496,239 693,001 196,762 139.65% 81.32% Investment Income (Loss) 135 135 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 496,239 496,239 693,136 196,897 139.68% 81.35% Expenditures: Tax Increment Financing 9,590 9,590 9,590 0.00% -58.33% Debt Service Principal 486,349 486,349 651,952 (165,603) 134.05% 75.72% Interest and Fiscal Agent Fees 34,098 (34,098) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 495,939 495,939 686,050 (190,111) 138.33% 80.00% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 495,939 495,939 686,050 (190,111) 138.33% 80.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 300 300 7,086 6,786 Unassigned Fund Balance at Beginning of Year 9,853 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 16,939 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 16,939

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Trinity TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 489,107 489,107 409,653 (79,454) 83.76% 25.43% Investment Income (Loss) 29 29 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 489,107 489,107 409,682 (79,425) 83.76% 25.43% Other Financing Sources: Transfers In 32,466 32,466 28,541 (3,925) 87.91% 29.58% Total Other Financing Sources 32,466 32,466 28,541 (3,925) 87.91% 29.58% Total Revenues and Other Financing Sources 521,573 521,573 438,223 (83,350) 84.02% 25.69% Expenditures: Tax Increment Financing 11,267 11,267 11,267 0.00% -58.33% Debt Service Principal 510,360 510,360 304,092 206,268 59.58% 1.25% Interest and Fiscal Agent Fees 116,508 (116,508) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 521,627 521,627 420,600 101,027 80.63% 22.30% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 28,541 (28,541) 0.00% -58.33% Total Other Financing Uses 28,541 (28,541) 0.00% -58.33% Total Expenditures and Other Financing Uses 521,627 521,627 449,141 72,486 86.10% 27.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (54) (54) (10,918) (10,864) Unassigned Fund Balance at Beginning of Year 69,361 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 58,443 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 58,443

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

HCA TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 3,589,345 3,589,345 4,517,189 927,844 125.85% 67.52% Investment Income (Loss) 17,000 17,000 10,691 (6,309) 62.89% 4.56% Other Revenue 0.00% -58.33% Total Revenues 3,606,345 3,606,345 4,527,880 921,535 125.55% 67.22% Other Financing Sources: Transfers In 9,183 9,183 3,904 (5,279) 42.51% -15.82% Total Other Financing Sources 9,183 9,183 3,904 (5,279) 42.51% -15.82% Total Revenues and Other Financing Sources 3,615,528 3,615,528 4,531,784 916,256 125.34% 67.01% Expenditures: Tax Increment Financing 550,170 550,170 1,603,500 (1,053,330) 291.46% 233.13% Debt Service Principal 2,200,000 2,200,000 2,200,000 0.00% -58.33% Interest and Fiscal Agent Fees 863,950 863,950 431,975 431,975 50.00% -8.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 3,614,120 3,614,120 2,035,475 1,578,645 56.32% -2.01% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 3,904 (3,904) 0.00% -58.33% Total Other Financing Uses 3,904 (3,904) 0.00% -58.33% Total Expenditures and Other Financing Uses 3,614,120 3,614,120 2,039,379 1,574,741 56.43% -1.90% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,408 1,408 2,492,405 2,490,997 Unassigned Fund Balance at Beginning of Year 1,165,892 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 3,658,297 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,378,566 Total Fund Balance $ 7,036,863

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 257,861 257,861 217,620 (40,241) 84.39% 26.06% Investment Income (Loss) 7 7 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 257,861 257,861 217,627 (40,234) 84.40% 26.07% Expenditures: Tax Increment Financing 5,139 5,139 5,139 0.00% -58.33% Debt Service Principal 252,902 252,902 112,765 140,137 44.59% -13.74% Interest and Fiscal Agent Fees 140,035 (140,035) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 258,041 258,041 252,800 5,241 97.97% 39.64% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 258,041 258,041 252,800 5,241 97.97% 39.64% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (180) (180) (35,173) (34,993) Unassigned Fund Balance at Beginning of Year 80,315 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 45,142 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 45,142

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 82,194 82,194 57,145 (25,049) 69.52% 11.19% Investment Income (Loss) 19 19 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 82,194 82,194 57,164 (25,030) 69.55% 11.22% Expenditures: Tax Increment Financing 2,063 2,063 2,063 0.00% -58.33% Debt Service Principal 80,131 80,131 80,131 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 82,194 82,194 82,194 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 82,194 82,194 82,194 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 57,164 57,164 Unassigned Fund Balance at Beginning of Year 72,840 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 130,004 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 130,004

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 1 TIF

For the Period Ended January 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 2 TIF For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 11,729 11,729 10,632 (1,097) 90.65% 32.32% Investment Income (Loss) 269 269 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 11,729 11,729 10,901 (828) 92.94% 34.61% Expenditures: Tax Increment Financing 246 246 246 0.00% -58.33% Debt Service Principal 11,483 11,483 25,000 (13,517) 217.71% 159.38% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 11,729 11,729 25,000 (13,271) 213.15% 154.82% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 11,729 11,729 25,000 (13,271) 213.15% 154.82% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (14,099) (14,099) Unassigned Fund Balance at Beginning of Year 23,261 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 9,162 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 9,162

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 3 TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 24,348 24,348 18,948 (5,400) 77.82% 19.49% Investment Income (Loss) 371 371 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 24,348 24,348 19,319 (5,029) 79.35% 21.02% Expenditures: Tax Increment Financing 24,438 24,438 24,438 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 24,438 24,438 24,438 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 24,438 24,438 24,438 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (90) (90) 19,319 19,409 Unassigned Fund Balance at Beginning of Year 6,738 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 26,057 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 26,057

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 462,503 462,503 392,161 (70,342) 84.79% 26.46% Investment Income (Loss) 3,765 3,765 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 462,503 462,503 395,926 (66,577) 85.61% 27.28% Expenditures: Tax Increment Financing 462,503 462,503 462,503 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 462,503 462,503 462,503 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 462,503 462,503 462,503 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 395,926 395,926 Unassigned Fund Balance at Beginning of Year 73,562 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 469,488 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 469,488

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 145,470 145,470 304,571 159,101 209.37% 151.04% Investment Income (Loss) 8,000 8,000 17,063 9,063 213.29% 154.96% Other Revenue 0.00% -58.33% Total Revenues 153,470 153,470 321,634 168,164 209.57% 151.24% Expenditures: Tax Increment Financing 7,799 7,799 50,000 (42,201) 641.11% 582.78% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 7,799 7,799 50,000 (42,201) 641.11% 582.78% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 7,799 7,799 50,000 (42,201) 641.11% 582.78% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 145,671 145,671 271,634 125,963 Unassigned Fund Balance at Beginning of Year 648,571 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 920,205 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 920,205

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 1,152,029 1,152,029 1,348,991 196,962 117.10% 58.77% Investment Income (Loss) 1,000 1,000 16,493 15,493 1649.30% 1590.97% Other Revenue 0.00% -58.33% Total Revenues 1,153,029 1,153,029 1,365,484 212,455 118.43% 60.10% Expenditures: Tax Increment Financing 23,927 23,927 23,927 0.00% -58.33% Debt Service Principal 1,128,102 1,128,102 146,601 981,501 13.00% -45.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 1,152,029 1,152,029 146,601 1,005,428 12.73% -45.60% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 1,152,029 1,152,029 146,601 1,005,428 12.73% -45.60% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,000 1,000 1,218,883 1,217,883 Unassigned Fund Balance at Beginning of Year 258,617 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 1,477,500 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,477,500

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 382,156 382,156 279,088 (103,068) 73.03% 14.70% Investment Income (Loss) 3,036 3,036 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 382,156 382,156 282,124 (100,032) 73.82% 15.49% Expenditures: Tax Increment Financing 382,156 382,156 382,156 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 382,156 382,156 382,156 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 382,156 382,156 382,156 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 282,124 282,124 Unassigned Fund Balance at Beginning of Year 107,526 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/22 389,650 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 389,650

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Schedule

Marketplace Project 1 TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 97,731 97,731 93,685 (4,046) 95.86% 37.53% Investment Income (Loss) 4 4 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 97,731 97,731 93,689 (4,042) 95.86% 37.53% Expenditures: Tax Increment Financing 3,949 3,949 3,949 0.00% -58.33% Debt Service Principal 93,782 93,782 45,985 47,797 49.03% -9.30% Interest and Fiscal Agent Fees 76,965 (76,965) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 97,731 97,731 122,950 (25,219) 125.80% 67.47% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 97,731 97,731 122,950 (25,219) 125.80% 67.47% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (29,261) (29,261) Unassigned Fund Balance at Beginning of Year 62,802 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 33,541 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 33,541

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Marketplace Project 2 TIF

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 35,447 35,447 104,544 69,097 294.93% 236.60% Investment Income (Loss) 3 3 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 35,447 35,447 104,547 69,100 294.94% 236.61% Expenditures: Tax Increment Financing 35,447 35,447 421 35,026 1.19% -57.14% Debt Service Principal 54,006 (54,006) 0.00% -58.33% Interest and Fiscal Agent Fees 64,994 (64,994) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 35,447 35,447 119,421 (83,974) 336.90% 278.57% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 35,447 35,447 119,421 (83,974) 336.90% 278.57% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (14,874) (14,874) Unassigned Fund Balance at Beginning of Year 34,445 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 19,571 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 19,571

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 0.00% -58.33% Investment Income (Loss) 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 0.00% -58.33% Expenditures: Tax Increment Financing 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $

Budgetary Comparison Schedule TIF Application Fees For the Period Ended January 31, 2022 61

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund

For the Period Ended January 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ Property tax RSO - Cargo Largo 3,455 3,455 0.00% -58.33% Drumm Farm 54,223 54,223 0.00% -58.33% Sales tax RSO - Cargo Largo 107,027 107,027 0.00% -58.33% Drumm Farm 9,919 9,919 0.00% -58.33% Investment Income (Loss) 14 14 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 174,638 174,638 0.00% -58.33% Expenditures: Tax Increment Financing 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 174,638 174,638 Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/22 174,638 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 174,638