2022 March Monthly Report by cityofindepmo

MEMO

Date: APRIL 2022

To: Audit Finance Committee

From: Finance

MARCH 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, March sales tax collections are in line with the last two year’s collections.

500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 SALES TAX REVENUE ‐ GENERAL FUND 002 2019-20 2020-21 2021-22 15,000,000 16,000,000 17,533,711 17,745,438 18,295,167 14,810,170 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Annual Sales Tax Revenue General Fund 002 March 31, 2022

Use Tax

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

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

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

Use Tax Monthly for 2021‐2022

Use Tax Annual Comparison For Years Ending 2020‐2022

March 2022 Year to Date Fund Collections Collections Animal Services Use $ - $ 762,750 Police Use $ 522,277 $ 3,560,217 General $ - $Street Sales $ - $Parks Sales $ - $Stormwater sales $ - $Police Sales $ - $Fire Sales $ - $$ 522,277 $ 4,322,967 217,198 258,488 263,056 24,008 - - - - - -217,198 258,488 263,056 398,995 470,046 407,328 468,973 553 ,856 522,2 77100,000 200,000 300,000 400,000 500,000 600,000 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

010 Animal 018 Police100,000 200,000 300,000 400,000 500,000 600,000 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

2020 2021 2022

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 March collections are trending higher than collections for March in 2020 and 2021.

Guest Tax By Month

Fiscal Years 2020, 2021 & YTD 2022

Guest Tax Annual Receipts

Fiscal Years 2016 ‐ YTD 2022

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

2019-2020 2020-2021 2021-2022 1,963,550 1,991,864 1,938,962 1,967,003 1,554,582 1,321,757 1,552,957 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2016 2017 2018 2019 2020 2021 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 March 31, 2022.

o The General Fund, Fire Protection Sales Tax and Power and Light funds are below their targets.

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

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

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

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

Fund March 31 Balance Policy Basis of Calculation Actual % 5% Policy 16% Policy Over (Under) General 9,988,105 16% of operating expenditures 78,017,743 13% - 12,482,839 (2,494,734) $ Street Sales Tax 1,563,857 Between 5% and 16% of Revenues 9,035,391 17% - 1,445,663 118,194 Park Improvement 2,809,167 Between 5% and 16% of Revenues 5,037,657 56% - 806,025 2,003,142 Storm Water 9,498,494 Between 5% and 16% of Revenues 4,637,032 205% - 741,925 8,756,569 Police Public Safety Sales Tax 2,039,040 5% of Annual Revenues 2,459,201 83% 122,960 - 1,916,080 Fire Protection Sales Tax 356,568 Between 5% and 16% of Revenues 2,271,486 16% - 363,438 (6,870) Animal Shelter Use Tax 444,265 Between 5% and 16% of Revenues 762,750 58% - 122,040 322,225 Police Use Tax 4,871,121 Between 5% and 16% of Revenues 3,039,000 160% - 486,240.00 4,384,881 Health Property Tax 482,962 Between 5% and 16% of Revenues 1,386,432 35% - 221,829.12 261,133 Parks and Rec Property Tax 1,051,834 Between 5% and 16% of Revenues 2,146,831 49% - 343,493 708,341 Tourism 1,130,671 Between 5% and 16% of Revenues 1,683,926 67% - 269,428.16 861,243 Power and Light 47,567,436 Risk Based Calculation 52,500,000 - - - (4,932,564) Water 46,010,668 Risk Based Calculation 14,400,000 0% - - 31,610,668 Water Pollution Control 33,667,625 Risk Based Calculation 12,700,000 - - - 20,967,625 CITY OF INDEPENDENCE, MISSOURI Reserve Balance per Policy For the period ended March 31, 2022

Capital Improvement Program 2022‐2027

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

ITEMS OF NOTE for MARCH 2022 General Fund

The actual year-to-date General Fund revenues and other financing sources, through March 31st, compared to the amended budget are 82.17%, and actual expenditures and other financing uses are 72.62%. These percentages are in line with the cumulative total trend of 75.00% (March is month 9 and 9 divided by 12 = 75.00%). The attached summary reports reflect the March year-to-date actual revenues and expenditures compared to total budget.

There are a couple of revenue streams that are trending significantly below the 75.00%.

 Cigarette Tax is at 64.23%.

 Fines and Forfeitures are at 42.18%

Real Estate taxes are at 100.55% because the billings are booked annually when the County issues the tax bills, and then revenues are updated on a monthly basis for tax adjustments.

The American Rescue Plan (ARP) funds of $3,122,000 have been transferred to the General Fund for loss of revenue. Without the ARP funds the revenues and other financing sources would be at 78.01%.

There are a couple of departments where expenditures are trending above the 75.00%.

 City Clerk is at 90.37% which is due to payments for election costs in October and January that utilized 100% of the budget for this line item.

 Fire is at 78.20% which is mainly due to overtime and minimum staffing and encumbrances being entered at the start of the year that cover the entire fiscal year or multiple future months

UTILITY FUND NOTES

Power and Light

The actual year-to-date Power and Light operating revenues, through March 31st, compared to the amended budget are 75.86%. Operating expenditures are 69.21%. This percentage is compared to the cumulative total trend of 75.00% (March is month 9 and 9 divided by 12 = 75.00%) Total Transfers are at 80.62% which includes Payments in Lieu of taxes for the month of March. The attached summary reports reflect the March 2022 year-to-date actual revenues and expenditures compared to total budget.

Water

The actual year-to-date Water operating revenues, through March 31st, compared to the amended budget are 75.45%. Operating expenditures are 41.45%. This percentage is compared to the cumulative total trend of 75.00% (March is month 9 and 9 divided by 12 = 75.00%) Total Transfers are at 75.23% which includes Payments in Lieu of taxes for the month of March. The attached summary reports reflect the March 2022 year-to-date actual revenues and expenditures compared to total budget.

Sanitary Sewer

The actual year-to-date Sanitary Sewer operating revenues, through March 31st, compared to the amended budget are 77.56%. Operating expenditures are 41.31%. This percentage is compared to the cumulative total trend of 75.00% (March is month 9 and 9 divided by 12 = 75.00%) Total Transfers are at 74.62% which includes Payments in Lieu of taxes for the month of March The attached summary reports reflect the March 2022 yearto-date actual revenues and expenditures compared to total budget.

Monthly Financial and Operating Report March 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 General Fund

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Real Estate Tax $ 5,732,000 5,732,000 5,763,391 31,391 100.55% 25.55% Sales Tax 18,617,431 18,617,431 14,810,171 (3,807,260) 79.55% 4.55% Use Tax 448,000 277,000 (277,000) 0.00% -75.00% Cigarette Tax 420,000 420,000 269,766 (150,234) 64.23% -10.77% Franchise Tax 8,171,990 8,171,990 6,311,362 (1,860,628) 77.23% 2.23% Licenses and Permits 4,043,350 3,991,500 3,508,074 (483,426) 87.89% 12.89% Intergovernmental 5,330,000 5,330,000 4,156,217 (1,173,783) 77.98% 2.98% Charges for Current Services 1,915,000 1,908,000 1,429,464 (478,536) 74.92% -0.08% Interfund Charges for Support Services 5,035,500 5,035,500 3,776,625 (1,258,875) 75.00% 0.00% Fines and Forfeitures 3,710,000 3,710,000 1,564,989 (2,145,011) 42.18% -32.82% Investment Income (Loss) 194,000 194,000 119,978 (74,022) 61.84% -13.16% Other Revenue 541,894 677,963 951,348 273,385 140.32% 65.32% Total Revenues 54,159,165 54,065,384 42,661,385 (11,403,999) 78.91% 3.91% Other Financing Sources: Payments In Lieu of Taxes 20,696,578 20,696,578 15,574,135 (5,122,443) 75.25% 0.25% Transfers In 407,000 407,000 100.00% 25.00% Operating Transfers In - American Rescue Plan 3,122,000 3,122,000 0.00% -75.00% Total Other Financing Sources 20,696,578 21,103,578 19,103,135 (2,000,443) 90.52% 15.52% Total Revenues and Other Financing Sources 74,855,743 75,168,962 61,764,520 (13,404,442) 82.17% 7.17% Expenditures: City Council 711,350 711,350 460,075 251,275 64.68% -10.32% City Clerk 325,744 602,224 544,222 58,002 90.37% 15.37% City Manager 1,185,232 1,185,232 815,758 369,474 68.83% -6.17% Municipal Court 1,264,139 1,225,139 789,114 436,025 64.41% -10.59% Law 611,371 771,371 527,184 244,187 68.34% -6.66% Finance 6,264,935 6,303,935 4,732,220 1,571,715 75.07% 0.07% Community Development 4,576,184 4,777,484 3,006,651 1,770,833 62.93% -12.07% Police 33,155,226 33,592,266 23,520,258 10,072,008 70.02% -4.98% Fire 23,852,022 23,884,422 18,677,852 5,206,570 78.20% 3.20% Health 2,941 (2,941) 0.00% -75.00% Municipal Services (Public Works) 5,995,281 5,965,137 4,308,104 1,657,033 72.22% -2.78% Parks and Recreation 189,744 123,571 66,173 65.13% -9.87% Contingencies 17,028 17,028 17,028 0.00% -75.00% Debt service 59,231 0.00% -75.00% Total Expenditures 78,017,743 79,225,332 57,507,950 21,717,382 72.59% -2.41% Other Financing Uses: Transfers Out 10,000 10,000 35,000 (25,000) 350.00% 275.00% Total Expenditures and Other Financing Uses 78,027,743 79,235,332 57,542,950 21,692,382 72.62% -2.38% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,172,000) (4,066,370) 4,221,570 8,287,940 Unassigned Fund Balance at Beginning of Year 5,708,549 Cancellation of prior year encumbrances 56,279 Change in other fund balance components during the year 1,707 Year-end investment market value adjustment Ending Unassigned Fund Balance, 03/31/22 9,988,105 Restricted 128,688 Committed 19,468 Assigned 1,235,023 Total Fund Balance $ 11,371,284

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Street

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Sales Taxes $ 8,770,391 8,770,391 6,978,827 (1,791,564) 79.57% 4.57% Use Tax 224,000 138,000 (138,000) 0.00% -75.00% Charges for Services 0.00% -75.00% Intergovernmental Revenue 0.00% -75.00% Investment Income (Loss) 41,000 77,000 61,767 (15,233) 80.22% 5.22% Other Revenue 515 515 0.00% -75.00% Total Revenues 9,035,391 8,985,391 7,041,109 (1,944,282) 78.36% 3.36% Other Financing Sources: Transfers in 40,769 40,769 0.00% -75.00% Total other financing sources 40,769 40,769 0.00% -75.00% Total revenues and other financing sources 9,035,391 8,985,391 7,081,878 (1,903,513) 78.82% 3.82% Expenditures: General Government 0.00% -75.00% Street Maintenance 1,166,177 1,166,177 759,265 406,912 65.11% -9.89% Capital Outlay 6,486,836 22,952,225 8,181,714 14,770,511 35.65% -39.35% Debt Service 474,576 474,576 474,575 1 100.00% 25.00% Total Expenditures 8,127,589 24,592,978 9,415,554 15,177,424 38.29% -36.71% Other Financing Uses: Transfers Out 401 (401) 0.00% -75.00% Total Other Financing Uses 401 (401) 0.00% -75.00% Total Expenditures and Other Financing Uses 8,127,589 24,592,978 9,415,955 15,177,023 38.29% -36.71% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 907,802 (15,607,587) (2,334,077) 13,273,510 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 1,967,523 Year-end investment market value adjustment Ending Unassigned Fund Balance, 03/31/22 1,563,857 Fund Balance Components: Restricted - Current Year Encumbrances 6,521,439 Restricted - Prior Year Encumbrances 2,112,889 Restricted - Debt Reserve Project Accounts - Capital Projects 11,872,069 Total Fund Balance $ 22,070,254

Improvements Sales Tax Fund

the period ended March 31, 2022 2

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 3,489,418 (895,794) 79.57% 4.57% Use Tax 112,000 69,000 (69,000) 0.00% -75.00% Charges for services 519,752 519,752 257,573 (262,179) 49.56% -25.44% Intergovernmental 0.00% -75.00% Investment Income (Loss) 18,180 40,000 31,487 (8,513) 78.72% 3.72% Other Revenue 2,513 2,513 15,169 12,656 603.62% 528.62% Total Revenues 5,037,657 5,016,477 3,793,647 (1,222,830) 75.62% 0.62% Other Financing Sources: Transfers In 240,092 240,092 (240,092) 0.00% -75.00% Transfers In - American Rescue Plan 1,617,285 1,617,285 0.00% -75.00% Proceeds from Bond Issuance/Capital Lease 0.00% -75.00% Total Other Financing Sources 240,092 240,092 1,617,285 1,377,193 673.61% 598.61% Total Revenues and Other Financing Sources 5,277,749 5,256,569 5,410,932 154,363 102.94% 27.94% Expenditures: Culture and Recreation 4,373,935 4,373,935 2,895,918 1,478,017 66.21% -8.79% Capital Outlay 506,000 1,394,608 258,147 1,136,461 18.51% -56.49% Debt Service 207,215 207,215 53,139 154,076 25.64% -49.36% Total Expenditures 5,087,150 5,975,758 3,207,204 2,768,554 53.67% -21.33% Other Financing Uses: Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 5,087,150 5,975,758 3,207,204 2,768,554 53.67% -21.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 190,599 (719,189) 2,203,728 2,922,917 Unassigned Fund Balance at Beginning of Year 599,247 Cancellation of Prior Year Encumbrances 6,192 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 03/31/22 2,809,167 Other Fund Balance Components: Restricted - Current Year Encumbrances 524,612 Restricted - Prior Year Encumbrances 44,329 Total Fund Balance $ 3,378,108

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm Water Sales Tax Fund

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Sales Taxes $ 4,385,212 4,385,212 3,489,418 (895,794) 79.57% 4.57% Use Tax 112,000 69,000 (69,000) -75.00% Investment Income (loss) 132,000 164,000 128,883 (35,117) 78.59% 3.59% Other Revenue 7,820 7,820 41,347 33,527 528.73% 453.73% Total revenues 4,637,032 4,626,032 3,659,648 (966,384) 79.11% 4.11% Expenditures: Storm water Administration 272,856 272,856 156,770 116,086 57.46% -17.54% Maintenance 2,381,657 2,767,657 1,788,018 979,639 64.60% -10.40% Permit completion 318,000 318,000 300,100 17,900 94.37% 19.37% Capital outlay 1,760,000 5,010,306 1,638,754 3,371,552 32.71% -42.29% Total Expenditures 4,732,513 8,368,819 3,883,642 4,485,177 46.41% -28.59% Total Ependitures and Other Financing Uses 4,732,513 8,368,819 3,883,642 4,485,177 Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (95,481) (3,742,787) (223,994) 3,518,793 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, 03/31/22 9,498,494 Other Fund Balance Components: Restricted - Current Year Encumbrances 682,743 Restricted - Prior Year Encumbrances 29,343 Restricted - Regional Detention Construction 18,759 Restricted - Regional Detention Maintenance 40,311 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 10,769,650

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Police

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Sales Taxes $ 2,358,694 2,358,694 1,869,074 (489,620) 79.24% 4.24% Use Tax 56,000 35,000 (35,000) 0.00% -75.00% Investment Income (Loss) 37,000 37,000 27,653 (9,347) 74.74% -0.26% Other Revenue 7,507 7,507 41,456 33,949 552.23% 477.23% Total Revenues 2,459,201 2,438,201 1,938,183 (500,018) 79.49% 4.49% Expenditures: Public Safety Communications 675,922 675,922 591,815 84,107 87.56% 12.56% Facilities 104,500 104,500 87,998 16,502 84.21% 9.21% Equipment 1,924,697 1,924,697 1,496,803 427,894 77.77% 2.77% Debt Service 0.00% -75.00% Total Expenditures 2,705,119 2,705,119 2,176,616 528,503 80.46% 5.46% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 2,705,119 2,705,119 2,176,616 528,503 80.46% 5.46% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (245,918) (266,918) (238,433) 28,485 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, 03/31/22 2,039,040 Other Fund Balance Components: Restricted - Current Year Encumbrances 775,026 Restricted - Prior Year Encumbrances 71,081 Total Fund Balance $ 2,885,147

Schedule

Public Safety Sales Tax Fund

the period ended

March 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Sales Taxes $ 2,192,486 2,192,486 1,744,768 (447,718) 79.58% 4.58% Use Tax 56,000 35,000 (35,000) 0.00% -75.00% Investment Income (Loss) 17,000 29,000 22,263 (6,737) 76.77% 1.77% Other Revenue 6,000 6,000 28,970 22,970 482.83% 407.83% Total Revenues 2,271,486 2,262,486 1,796,001 (466,485) 79.38% 4.38% Expenditures: Public Safety 2,763,693 2,763,693 2,047,396 716,297 74.08% -0.92% Debt Service 73,236 73,236 73,235 1 100.00% 25.00% Total Expenditures 2,836,929 2,836,929 2,120,631 716,298 74.75% -0.25% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 2,836,929 2,836,929 2,120,631 716,298 74.75% -0.25% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (565,443) (574,443) (324,630) 249,813 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, 03/31/22 356,568 Other Fund Balance Components: Restricted - Current Year Encumbrances 319,533 Restricted - Prior Year Encumbrances 1,347,974 Total Fund Balance $ 2,024,075

Comparison Schedule Fire Protection Sales Tax Fund For the period ended March 31, 2022 6

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal Shelter Use Tax For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Use Tax $ 762,750 762,750 762,750 100.00% 25.00% Intergovernmental Revenue 0.00% -75.00% Investment Income (Loss) 3,000 2,273 (727) 75.77% 0.77% Other Revenue 0.00% -75.00% Total Revenues 762,750 765,750 765,023 (727) 99.91% 24.91% Expenditures: General Government -75.00% Animal Services 728,545 728,545 475,318 253,227 65.24% -9.76% Capital Outlay 0.00% -75.00% Debt Service 0.00% -75.00% Total Expenditures 728,545 728,545 475,318 253,227 65.24% -9.76% Other Financing Uses: Transfers In 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 728,545 728,545 475,318 253,227 65.24% -9.76% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 34,205 37,205 289,705 252,500 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, 03/31/22 444,265 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 444,265

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Use Tax $ 3,032,000 4,000,000 3,560,216 (439,784) 89.01% 14.01% Investment Income (Loss) 7,000 59,000 46,812 (12,188) 79.34% 4.34% Other Revenue 0.00% -75.00% Total Revenues 3,039,000 4,059,000 3,607,028 (451,972) 88.86% 13.86% Expenditures: Public Safety 2,258,155 2,819,155 1,875,399 943,756 66.52% -8.48% Debt Service 0.00% -75.00% Total Expenditures 2,258,155 2,819,155 1,875,399 943,756 66.52% -8.48% Other Financing Uses: Transfers Out/Capital Outlay 407,000 407,000 100.00% 25.00% Total Other Financing Uses 407,000 407,000 100.00% 25.00% Total Expenditures and Other Financing Uses 2,258,155 3,226,155 2,282,399 943,756 70.75% -4.25% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 780,845 832,845 1,324,629 491,784 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, 03/31/22 4,871,121 Other Fund Balance Components: Restricted - Current Year Encumbrances 884,717 Restricted - Prior Year Encumbrances Total Fund Balance $ 5,755,838

Tax

Use

2022 8

For the period ended March 31,

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended March 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 870,000 870,000 861,892 (8,108) 99.07% 24.07% Charges for Services 150,000 162,331 98,034 (64,297) 60.39% -14.61% Licenses & Permits 366,432 418,282 350,785 (67,497) 83.86% 8.86% Investment Income (Loss) 4,067 4,067 0.00% -75.00% Other Revenue 4,943 4,943 0.00% -75.00% Total Revenues 1,386,432 1,450,613 1,319,721 (130,892) 90.98% 15.98% Other Financing Sources: Transfers In 25,000 25,000 100.00% 25.00% Transfers In - American Rescue Plan 300,000 300,000 0.00% -75.00% Total Other Financing Uses 25,000 325,000 300,000 1300.00% 1225.00% Total Revenues and Other Sources 1,386,432 1,475,613 1,644,721 169,108 111.46% 36.46% Expenditures: Animal Services 884,518 889,849 703,076 186,773 79.01% 4.01% Health Services 778,674 803,674 511,524 292,150 63.65% -11.35% Total Expenditures 1,663,192 1,693,523 1,214,600 478,923 71.72% -3.28% Other Financing Uses: Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Uses 1,663,192 1,693,523 1,214,600 478,923 71.72% -3.28% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (276,760) (242,910) 430,121 673,031 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, 03/31/22 482,962 Other Fund Balance Components: Restricted - Current Year Encumbrances 30,430 Restricted - Prior Year Encumbrances 920 Total Fund Balance $ 514,312

CITY OF INDEPENDENCE, MISSOURI

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended March 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 1,850,000 1,850,000 1,831,520 (18,480) 99.00% 24.00% Intergovernmental 65,985 65,985 39,222 (26,763) 59.44% -15.56% Charges for Services 230,746 230,746 134,188 (96,558) 58.15% -16.85% Investment Income (Loss) 100 9,000 12,757 3,757 141.74% 66.74% Other Revenue 38,098 38,098 0.00% -75.00% Total Revenues 2,146,831 2,155,731 2,055,785 (99,946) 95.36% 20.36% Expenditures: Parks and Recreation 2,099,104 2,223,679 1,420,523 803,156 63.88% -11.12% Total Expenditures 2,099,104 2,223,679 1,420,523 803,156 63.88% -11.12% Other Financing Uses – Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Uses 2,099,104 2,223,679 1,420,523 803,156 63.88% -11.12% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 47,727 (67,948) 635,262 703,210 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, 03/31/22 1,051,834 Other Fund Balance Components: Restricted - Current Year Encumbrances 4,245 Restricted - Prior Year Encumbrances 172 Total Fund Balance $ 1,056,251 10

Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended March 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Transient Guest Taxes $ 1,652,283 1,652,283 1,547,977 (104,306) 93.69% 18.69% Charges for Services 30,000 9,842 (20,158) 32.81% -42.19% Investment Income (Loss) 26,593 26,593 16,877 (9,716) 63.46% -11.54% Other Revenue 5,050 5,050 5,027 (23) 99.54% 24.54% Total Revenues 1,683,926 1,713,926 1,579,723 (134,203) 92.17% 17.17% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Revenues and Other Sources 1,683,926 1,713,926 1,579,723 (134,203) 92.17% 17.17% Expenditures: Tourism 2,550,789 2,617,529 1,215,711 1,401,818 46.44% -28.56% Total Expenditures 2,550,789 2,617,529 1,215,711 1,401,818 46.44% -28.56% Other Financing Uses – Transfers Out 240,092 240,092 240,092 0.00% -75.00% Total Other Financing Uses 240,092 240,092 240,092 0.00% -75.00% Total Expenditures and Other Uses 2,790,881 2,857,621 1,215,711 1,641,910 42.54% -32.46% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (1,106,955) (1,143,695) 364,012 1,507,707 Unassigned Fund Balance at Beginning of Year 752,469 Cancellation of Prior Year Encumbrances 14,190 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 03/31/22 1,130,671 Other Fund Balance Components: Restricted - Current Year Encumbrances 260,397 Restricted - Prior Year Encumbrances 5,664 Restricted - Operating Reserve 376,368 Total Fund Balance $ 1,773,100

Comparison Schedule Independence Square Benefit District For the period ended March 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 26,375 26,375 0.00% -75.00% Investment Income (Loss) 1,036 1,036 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 27,411 27,411 0.00% -75.00% Expenditures: Capital Outlay 422 (422) 0.00% -75.00% Total Expenditures 422 (422) 0.00% -75.00% Other Financing Uses – Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Uses 422 (422) 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26,989 26,989 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, 03/31/22 34,652 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 34,652 12

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Federal Grant - CDBG $ 1,605,692 1,603,827 928,685 (675,142) 57.90% -17.10% Other Revenue -75.00% Total Revenues 1,605,692 1,603,827 928,685 (675,142) 57.90% -17.10% Expenditures: CDBG Administration 166,173 164,308 123,654 40,654 75.26% 0.26% CDBG Expenditures 1,455,527 1,454,259 1,372,577 81,682 94.38% 19.38% Total Expenditures 1,621,700 1,618,567 1,496,231 122,336 92.44% 17.44% Other Financing Uses: Transfers Out 40,768 (40,768) 0.00% -75.00% Total Other Financing Uses 40,768 (40,768) 0.00% -75.00% Total Expenditures and Other Uses 1,621,700 1,618,567 1,536,999 81,568 94.96% 19.96% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (16,008) (14,740) (608,314) (593,574) 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, 03/31/22 (676,527) Other Fund Balance Components: Restricted - Current Year Encumbrances 628,404 Restricted - Prior Year Encumbrances 47,411 Total Fund Balance $ (712)

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

Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Rental Rehabilitation

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: HOME Program Grant $ 482,477 438,727 255,160 (183,567) 58.16% -16.84% Total Revenues 482,477 438,727 255,160 (183,567) 58.16% -16.84% Expenditures: HOME Administration 63,607 63,607 46,559 17,048 73.20% -1.80% Multi Family Housing 359,759 325,730 325,730 0.00% -75.00% Community Housing Development 102,788 93,067 93,067 0.00% -75.00% Total Expenditures 526,154 482,404 46,559 435,845 9.65% -65.35% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (43,677) (43,677) 208,601 252,278 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, 03/31/22 (192,884) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 192,888 Total Fund Balance $ 4

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Licenses and Permits $ (11,335) (11,335) 0.00% -75.00% Investment Income (Loss) 17,000 21,000 15,902 (5,098) 75.72% 0.72% Other Revenue 0.00% -75.00% Total Revenues 17,000 21,000 4,567 (16,433) 21.75% -53.25% Expenditures: General Government 0.00% -75.00% Total expenditures 0.00% -75.00% Other Financing Uses: Transfers Out/Capital Outlay 45,743 (45,743) 0.00% -75.00% Total Other Financing Uses 45,743 (45,743) 0.00% -75.00% Total Expenditures and Other Financing Uses 45,743 (45,743) 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 17,000 21,000 (41,176) (62,176) 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, 03/31/22 1,210,324 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,210,324

Schedule License Surcharge For the period ended March 31, 2022 15

Comparison

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Intergovernmental $ 1,343,409 5,818,915 1,813,862 (4,005,053) 31.17% -43.83% Charges for Services 105,103 214,126 139,940 (74,186) 65.35% -9.65% Other Revenue 63,885 326 (63,559) 0.51% -74.49% Total Revenues 1,448,512 6,096,926 1,954,128 (4,142,798) 32.05% -42.95% Other financing sources: Transfers In 0.00% -75.00% Total other financing sources 0.00% -75.00% Total revenues and other financing sources 1,448,512 6,096,926 1,954,128 (4,142,798) 32.05% -42.95% Expenditures: Public Safety 422,758 2,931,902 1,503,696 1,428,206 51.29% -23.71% General Government 138,063 247,282 19,838 227,444 8.02% -66.98% Culture and Recreation 227,569 80,764 146,805 35.49% -39.51% Community Development 500,000 1,372,607 2,299,229 (926,622) 167.51% 92.51% Animal Services 8,506 687 7,819 8.08% -66.92% Health Services 375,721 1,100,416 282,381 818,035 25.66% -49.34% Total Expenditures 1,436,542 5,888,282 4,186,595 1,701,687 71.10% -3.90% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 1,436,542 5,888,282 4,186,595 1,701,687 71.10% -3.90% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 11,970 208,644 (2,232,467) (2,441,111) 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, 03/31/22 (2,570,516) Other Fund Balance Components: Restricted - Current Year Encumbrances 1,778,801 Restricted - Prior Year Encumbrances 247,469 Total Fund Balance $ (544,246)

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Intergovernmental $ 9,332,715 9,332,715 0.00% -75.00% Charges for Services 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 9,332,715 9,332,715 0.00% -75.00% Other financing sources: Transfers in 0.00% -75.00% Total other financing sources 0.00% -75.00% Total revenues and other financing sources 9,332,715 9,332,715 0.00% -75.00% Expenditures: Personnel Services 1,488,391 (1,488,391) 0.00% -75.00% Other Services 310,950 (310,950) 0.00% -75.00% Supplies 241,564 (241,564) 0.00% -75.00% Capital Outlay 193,769 (193,769) 0.00% -75.00% Total Expenditures 2,234,674 (2,234,674) 0.00% -75.00% Other Financing Uses: Transfers Out - American Rescue Plan 7,389,285 (7,389,285) 0.00% -75.00% Total Other Financing Uses 7,389,285 (7,389,285) 0.00% -75.00% Total Expenditures and Other Financing Uses 9,623,959 (9,623,959) 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (291,244) (291,244) 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, 03/31/22 (291,244) Other Fund Balance Components: Restricted - Current Year Encumbrances 291,244 Restricted - Prior Year Encumbrances Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating Revenues: Charges for Services $ 130,609,070 130,609,070 99,106,395 (31,502,675) 75.88% 0.88% Penalties 1,106,786 1,106,786 886,197 (220,589) 80.07% 5.07% Connection Charges 280,151 280,151 21,600 (258,551) 7.71% -67.29% Miscellaneous 35,906 35,906 0.00% -75.00% Temporary Service 1,750 1,750 0.00% -75.00% Rental Income 340,239 340,239 268,493 (71,746) 78.91% 3.91% Transmission Wheeling 5,000,000 5,000,000 3,861,053 (1,138,947) 77.22% 2.22% Total Operating Revenues 137,336,246 137,336,246 104,181,394 (33,154,852) 75.86% 0.86% Operating Expenses: Personnel Services 29,687,152 29,669,152 21,305,051 8,364,101 71.81% -3.19% Other Services 27,329,604 27,750,815 19,869,867 7,880,948 71.60% -3.40% Supplies 60,402,130 60,400,130 44,007,363 16,392,767 72.86% -2.14% Capital Projects 6,003,956 11,609,690 4,436,304 7,173,386 38.21% -36.79% Capital Operating 1,617,600 1,619,600 686,262 933,338 42.37% -32.63% Debt Service 9,992,712 9,992,712 7,495,537 2,497,175 75.01% 0.01% Other Expenses 275,000 275,000 275,000 0.00% -75.00% Total Operating Expenses 135,308,154 141,317,099 97,800,384 43,516,715 69.21% -5.79% Nonoperating Revenues (Expenses): Investment Income 202,902 120,902 103,624 (17,278) 85.71% 10.71% Interfund Charges for Support Services 1,828,147 1,828,147 1,319,739 (508,408) 72.19% -2.81% Miscellaneous Revenue (Expense) 715,639 715,639 394,318 (321,321) 55.10% -19.90% Total Nonoperating Revenue (Expenses) 2,746,688 2,664,688 1,817,681 (847,007) 68.21% -6.79% 4,774,780 (1,316,165) 8,198,691 9,514,856 -622.92% -697.92% Capital Contributions 0.00% -75.00% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (10,480,518) (2,519,482) 80.62% 5.62% Transfers In 0.00% -75.00% Transfers Out 0.00% -75.00% Total Transfers (13,000,000) (13,000,000) (10,480,518) (2,519,482) 80.62% 5.62% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (8,225,220) (14,316,165) (2,281,827) 12,034,338 Beginning Available Resources 49,849,263 Ending Available Resources 47,567,436 Revenue Risk 5,300,000 Capital Reserve 3,000,000 Expense Risk 18,700,000 Working Capital 25,500,000 Targeted Reserve Level 52,500,000 Total Non-Restricted Resources Available $ (4,932,564) Income (Loss) Before Transfers

Power and Light - Open Capital Projects

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ 250,000.00 641,486.08 891,486.08 921.36 307,443.10 583,121.62 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - 68,257.76 200828 FIBER OPTIC PROGRAM 105,956.00 93,394.03 199,350.03 75,302.08 93,161.18 30,886.77 201106 69 KV SUBSTATION FACILITIES 300,000.00 48,222.55 348,222.55 73,227.85 - 274,994.70 201405 SUBSTATION SECURITY PROJECT - 259,644.39 259,644.39 - 24,494.75 235,149.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - - 22,047.36 201510 Sys OpS / DISPATCH - 44,634.77 44,634.77 35,122.10 - 9,512.67 201603 69 KV Trans LINE REBUIL 800,000.00 1,523,663.48 2,323,663.48 1,344,744.77 935,842.98 43,075.73 201604 Sys OpS / UPS UPGRAD - 45,493.59 45,493.59 - - 45,493.59 201605 Sys OpS WORK AREA - 619,842.18 619,842.18 - - 619,842.18 201606 NEW FINANCIAL MANAGEMENT SYS - 200,000.00 200,000.00 - - 200,000.00 201702 Prod FACILITIES IMPROVE - 586,830.00 586,830.00 199,980.00 - 386,850.00 201703 BV GROUND WATER - 445,491.07 445,491.07 98,095.22 59,810.83 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 4,191,011.31 4,191,011.31 2,778,408.11 1,082,651.45 329,951.75 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - 32,500.00 201710 Mo CITY DIVESTITURE - 530,640.70 530,640.70 465,218.84 65,421.36 0.50 201804 SUBSTATION E SWITCHGEAR REPLACEMENT 950,000.00 2,493,308.28 3,443,308.28 1,458,507.18 467,872.77 1,516,928.33 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - 41,800.00 202005 Blue Valley - Eckles Rd 161kV Trans - (41,604.90) (41,604.90) - - (41,604.90) 202101 Substation Fiber Optic Network 750,000.00 125,000.00 875,000.00 - 36,736.38 838,263.62 202102 Traffic Controller Upgrades 60,000.00 (4,000.00) 56,000.00 - - 56,000.00 202103 Traffic Camera System Upgrades 20,000.00 11,837.00 31,837.00 - - 31,837.00 202107 Motorola APX Radio Purchase Phase 2 70,000.00 1,706.82 71,706.82 - 3,989.93 67,716.89 202109 Substation Modeling 100,000.00 (100,000.00) - - -202110 20MVAR Capacitor Bank Sub A - 850,000.00 850,000.00 117,693.30 128,762.72 603,543.98 202111 Transmission Pole Replacement Prog 300,000.00 80,000.00 380,000.00 16,082.50 15,169.80 348,747.70 202201 Substation A Transformer T-9 Mtce 180,000.00 - 180,000.00 - - 180,000.00 202204 Relay Test Set 80,000.00 - 80,000.00 - - 80,000.00 202205 Desert Storm Switchgear Cabinets 250,000.00 - 250,000.00 - - 250,000.00 202208 Traffic Signal Detection Systems 50,000.00 - 50,000.00 36,520.00 2,620.00 10,860.00 202210 IPL Service Center PBX Upgrade to I 70,000.00 - 70,000.00 - - 70,000.00 202211 H-5 Hot Gas Path Inspection 1,518,000.00 - 1,518,000.00 1,244,478.91 347,365.09 (73,844.00) 9669 SERVICE CTR FACILITY IMPROVE. 150,000.00 220,084.17 370,084.17 7,174.50 - 362,909.67 $ 6,003,956.00 13,031,290.64 19,035,246.64 7,951,476.72 3,571,342.34 7,512,427.58 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 11,609,689.70 $ 7,425,556.94 19,035,246.64 Less Expenditures 710,769.71 2,860,572.63 3,571,342.34 Less Encumbrances 3,725,533.70 4,225,943.02 7,951,476.72 Total Available 7,173,386.29 $ 339,041.29 7,512,427.58

As of March 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Water

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating Revenues: Charges for Services $ 32,720,000 32,720,000 24,555,334 (8,164,666) 75.05% 0.05% Penalties 120,000 120,000 178,261 58,261 148.55% 73.55% Connection/Disconnection Charges 12,000 12,000 11,901 (99) 99.18% 24.18% Miscellaneous 1,000 1,000 12,970 11,970 1297.00% 1222.00% Returned Check Charges 23,000 23,000 19,575 (3,425) 85.11% 10.11% Rental Income 85,000 85,000 61,668 (23,332) 72.55% -2.45% Meter Repairs 0.00% -75.00% Merchandising Jobbing 30,600 30,600 0.00% -75.00% Total Operating Revenues 32,961,000 32,961,000 24,870,309 (8,090,691) 75.45% 0.45% Operating expenses: Personnel Services 9,507,888 9,561,542 6,252,999 3,308,543 65.40% -9.60% Other Services 13,356,698 13,266,370 6,796,361 6,470,009 51.23% -23.77% Supplies 2,466,330 2,466,330 2,143,525 322,805 86.91% 11.91% Capital Projects 6,420,000 20,075,896 1,962,587 18,113,309 9.78% -65.22% Capital Operating 1,072,318 1,162,646 885,836 276,810 76.19% 1.19% Debt Service 2,523,363 2,523,363 2,344,053 179,310 92.89% 17.89% Other Expenses 125,000 125,000 925 124,075 0.74% -74.26% Total Operating Expenses 35,471,597 49,181,147 20,386,286 28,794,861 41.45% -33.55% Nonoperating Revenues (Expenses): Investment Income 539,138 553,138 531,421 (21,717) 96.07% 21.07% Interfund Charges for Support Services 1,392,092 1,392,092 1,044,069 (348,023) 75.00% 0.00% Miscellaneous Revenue (Expense) 1,000 1,000 45,013 44,013 4501.30% 4426.30% Total Nonoperating Revenue (Expenses) 1,932,230 1,946,230 1,620,503 (325,727) 83.26% 8.26% (578,367) (14,273,917) 6,104,526 20,378,443 -42.77% -117.77% Transfers Out – Utility Payments In Lieu of Taxes (3,200,000) (3,200,000) (2,407,370) (792,630) 75.23% 0.23% Transfers In 0.00% -75.00% Transfers Out 0.00% -75.00% Total Transfers (3,200,000) (3,200,000) (2,407,370) (792,630) 75.23% 0.23% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,778,367) (17,473,917) 3,697,156 21,171,073 Beginning Available Resources 42,313,512 Ending Available Resources 46,010,668 Revenue Risk 2,000,000 Capital Reserve 6,100,000 Expense Risk 700,000 Working Capital 5,600,000 Targeted Reserve Level 14,400,000 Total Non-Restricted Resources Available $ 31,610,668 Income (Loss) Before Transfers

Water - Open Capital Projects

As of March 31, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 400708 TREATMENT Plt DISCHARGE $ - 300,000.00 300,000.00 - - 300,000.00 400904 EAST INDEPENDENCE INDUST PARK - 674,000.00 674,000.00 - - 674,000.00 401003 FUTURE Prod WELLS - 965,326.00 965,326.00 - - 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 - 258,054.00 258,054.00 843.00 12,430.00 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 106,569.52 106,569.52 34,658.85 - 71,910.67 401601 FILTER BACKWASH OUTFALL - 190,325.00 190,325.00 - - 190,325.00 401602 Plt DISCHARGE OUTFALL - 459,824.48 459,824.48 - - 459,824.48 401605 COURTNEY BEND BASIN CATWALK - 10,020.00 10,020.00 - - 10,020.00 401608 LIME SILO 1,300,000.00 291,070.12 1,591,070.12 129,973.65 334,174.07 1,126,922.40 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - 500,204.23 500,204.23 45,007.62 504,896.19 (49,699.58) 401802 6" Main Replacement James Downey Rd - 250,087.60 250,087.60 - - 250,087.60 401804 Filter Valve House Roof Improvement 75,000.00 22,292.00 97,292.00 - - 97,292.00 401808 VFD Drive Replacements HSP 2 & 4 - 227,728.00 227,728.00 - (3,239.00) 230,967.00 401818 30" Steel Transmission Main Assess - 156,300.00 156,300.00 - - 156,300.00 401821 Main Replacement-32nd/Hunter/Bird - 91,000.00 91,000.00 - - 91,000.00 401822 Main Replacement-24Hwy/Northern/RR - 240,166.00 240,166.00 - - 240,166.00 402002 39th Street Reservoir - 2,200,000.00 2,200,000.00 3,452.50 26,347.50 2,170,200.00 402004 Main Replace Walnut/Leslie/LeesSumm - 143,152.66 143,152.66 - 61,933.93 81,218.73 402007 Courtney Bend Emergency Generator 1,000,000.00 150,000.00 1,150,000.00 - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp 800,000.00 200,000.00 1,000,000.00 - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 191,032.00 191,032.00 - 2,242.00 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 1,282,050.00 1,282,050.00 854,369.27 313,695.73 113,985.00 402011 Main Replace Salisbury/Peck/Geospac - 551,900.00 551,900.00 - 1,000.00 550,900.00 402012 College Avenue Improvements - 250,000.00 250,000.00 - - 250,000.00 402101 Main Replacement Ralston 31st/29th - 350,000.00 350,000.00 14,899.15 5,323.85 329,777.00 402102 Main Replacement 3rd St & Jennings - 460,000.00 460,000.00 23,987.00 - 436,013.00 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 250,000.00 250,000.00 500,000.00 159,477.00 - 340,523.00 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 63,171.60 43,721.82 2,432,013.77 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 1,441,929.49 1,596,154.24 18,119,808.46 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 20,075,895.46 $ 1,081,996.73 21,157,892.19 Less Expenditures 1,065,824.01 530,330.23 1,596,154.24 Less Encumbrances 896,762.99 545,166.50 1,441,929.49 Total Available 18,113,308.46 $ 6,500.00 18,119,808.46

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating revenues: Charges for Services $ 35,151,285 35,151,285 27,133,964 (8,017,321) 77.19% 2.19% Penalties 200,000 200,000 285,803 85,803 142.90% 67.90% Total operating revenues 35,351,285 35,351,285 27,419,767 (7,931,518) 77.56% 2.56% Operating expenses: Personnel Services 6,672,780 6,672,780 4,074,632 2,598,148 61.06% -13.94% Other Services 13,843,955 13,688,955 9,264,148 4,424,807 67.68% -7.32% Supplies 1,222,200 1,379,808 573,863 805,945 41.59% -33.41% Capital Projects 3,925,000 14,201,209 1,478,830 12,722,379 10.41% -64.59% Capital Operating 424,500 421,891 321,697 100,194 76.25% 1.25% Debt Service 6,288,332 6,288,332 1,907,074 4,381,258 30.33% -44.67% Other Expenses 0.00% -75.00% Total Operating Expenses 32,376,767 42,652,975 17,620,244 25,032,731 41.31% -33.69% Nonoperating Revenues (Expenses): Investment Income 104,000 250,000 261,206 11,206 104.48% 29.48% Miscellaneous Revenue (Expense) 7,820 7,820 17,505 9,685 223.85% 148.85% Total Nonoperating Revenue (Expenses) 111,820 257,820 278,711 20,891 108.10% 33.10% 3,086,338 (7,043,870) 10,078,234 17,122,104 -143.08% -218.08% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (2,686,247) (910,365) 74.69% -0.31% Transfers In 10,000 10,000 10,000 100.00% 25.00% Transfers Out 0.00% -75.00% Total Transfers (3,586,612) (3,586,612) (2,676,247) (910,365) 74.62% -0.38% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (500,274) (10,630,482) 7,401,987 18,032,469 Beginning Available Resources 26,265,638 Ending Available Resources 33,667,625 Revenue Risk 1,200,000 Capital Reserve 4,000,000 Expense Risk 700,000 Working Capital 6,800,000 Targeted Reserve Level 12,700,000 Total Non-Restricted Resources Available $ 20,967,625 Income (Loss) Before Transfers

Sewer

Sanitary Sewer - Open Capital Projects

As of March 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 301201 BURR OAK EAST - 1,035,327.15 1,035,327.15 - - 1,035,327.15 301202 CRACKERNECK-VAN HOOK SEWER - 529,163.59 529,163.59 - - 529,163.59 301603 RCTP FACILITIES ROOF, CEILING - 170,925.00 170,925.00 - - 170,925.00 301701 SCADA UPGRADE - 238,301.15 238,301.15 998.00 87,303.15 150,000.00 301703 ARROWHEAD CENTER - 551,675.62 551,675.62 82,871.54 338,242.16 130,561.92 301705 16TH/SCOTT - 357,780.55 357,780.55 5,390.10 - 352,390.45 301706 TREATMENT FACILITY IMPROVEMENT - 593,007.00 593,007.00 70,305.20 190,094.80 332,607.00 301804 ROCK CREEK EFFLUENT STRUCTURE - 361,673.21 361,673.21 11,056.27 25,596.44 325,020.50 301806 Neighborhood Improvements 2018-19 - 513,781.95 513,781.95 4,381.81 - 509,400.14 302001 Fairmount Highlands - 170,000.00 170,000.00 - - 170,000.00 302002 Arlington Improvements - 100,000.00 100,000.00 - - 100,000.00 302003 Bison Park - 424,907.85 424,907.85 238,555.36 124,767.64 61,584.85 302004 Neighborhood Projects 2019-20 - 580,000.00 580,000.00 - - 580,000.00 302005 Biosolids Handling - 2,919,676.59 2,919,676.59 1,637,663.56 390,256.03 891,757.00 302006 Raw Pumps & Screening - 900,000.00 900,000.00 314,466.00 - 585,534.00 302007 Electrical Substation Rehab - 158,690.00 158,690.00 - - 158,690.00 302008 RCTP Fence - 450,000.00 450,000.00 113,339.40 264,458.60 72,202.00 302009 Truman & Harris - 50,000.00 50,000.00 - - 50,000.00 302101 Sanitation Sewer Evaluation Survey - 199,303.60 199,303.60 24,360.63 81,778.12 93,164.85 302102 Raymond Harkless Mills San Imp - 200,000.00 200,000.00 - - 200,000.00 302103 Pump Station Imp & Maintenance 100,000.00 394,045.55 494,045.55 - 67,148.00 426,897.55 302104 Polymer System Relocation - 100,000.00 100,000.00 - - 100,000.00 302105 Piping Rehabilitation 200,000.00 200,000.00 400,000.00 21,082.50 5,710.00 373,207.50 302201 Upper Adair Interceptor 800,000.00 - 800,000.00 - - 800,000.00 302202 Crackerneck Creek Slope Rehab 1,100,000.00 - 1,100,000.00 93,300.00 5,600.00 1,001,100.00 302203 Sanitary Sewer Main Reloc from Stre 300,000.00 - 300,000.00 - - 300,000.00 302204 RCTP - Septic Pumper 300,000.00 - 300,000.00 - - 300,000.00 302205 Clarifier Rehabilitation 800,000.00 605,823.97 1,405,823.97 - - 1,405,823.97 302206 Railing Safety RCPS & SCPS 325,000.00 - 325,000.00 - - 325,000.00 9757 TRENCHLESS TECHNOLOGY - 1,555,740.96 1,555,740.96 245,223.10 146,269.37 1,164,248.49 $ 3,925,000.00 13,934,229.68 17,859,229.68 3,315,261.18 1,813,979.49 12,729,989.01 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,201,208.53 $ 3,658,021.15 17,859,229.68 Less Expenditures 639,052.06 1,174,927.43 1,813,979.49 Less Encumbrances 839,777.96 2,475,483.22 3,315,261.18 Total Available 12,722,378.51 $ 7,610.50 12,729,989.01

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

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating revenues: Charges for Services $ 0.00% -75.00% Miscellaneous 0.00% -75.00% Total operating revenues 0.00% -75.00% Operating Expenses: Personnel Services 0.00% -75.00% Other Services 1,000 1,000 59,163 (58,163) 5916.30% 5841.30% Supplies 0.00% -75.00% Capital Outlay 3,120,150 4,525,245 2,444,627 2,080,618 54.02% -20.98% Debt Service 5,292,906 5,292,906 4,606,414 686,492 87.03% 12.03% Other Expenses 0.00% -75.00% Total Operating Expenses 8,414,056 9,819,151 7,110,204 2,708,947 72.41% -2.59% Nonoperating Revenues (Expenses): Investment Income 71,000 71,000 5,912 (65,088) 8.33% -66.67% Miscellaneous Revenue (Expense) 218 218 0.00% -75.00% Sales Tax 5,173,844 5,173,844 4,954,949 (218,895) 95.77% 20.77% Total Nonoperating Revenue (Expenses) 5,244,844 5,244,844 4,961,079 (283,765) 94.59% 19.59% (3,169,212) (4,574,307) (2,149,125) 2,425,182 46.98% -28.02% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -75.00% Transfers In 75,000 75,000 1,337,631 (1,262,631) 1783.51% 1708.51% Transfers Out 0.00% -75.00% Total Transfers 75,000 75,000 1,337,631 (1,262,631) 1783.51% 1708.51% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (3,094,212) (4,499,307) (811,494) 3,687,813 Beginning Available Resources (1,116,862) Less Prior Year Open Encumbrances (24,607) Ending Available Resources $ (1,952,963) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating revenues: Charges for Services $ 2,206,668 2,435,868 1,909,354 (526,514) 78.38% 3.38% Miscellaneous 5,583 5,583 0.00% -75.00% Total Operating Revenues 2,206,668 2,435,868 1,914,937 (520,931) 78.61% 3.61% Operating Expenses: Personnel Services 852,345 852,345 535,990 316,355 62.88% -12.12% Other Services 538,628 772,928 841,113 (68,185) 108.82% 33.82% Supplies 787,055 787,055 865,593 (78,538) 109.98% 34.98% Capital Outlay 39,000 39,000 29,131 9,869 74.69% -0.31% Other Expenses 0.00% -75.00% Total Operating Expenses 2,217,028 2,451,328 2,271,827 179,501 92.68% 17.68% Nonoperating Revenues (Expenses): Investment Income 8,000 8,000 5,087 (2,913) 63.59% -11.41% Miscellaneous Revenue (Expense) 5,100 6,933 1,833 135.94% 60.94% Total Nonoperating Revenue (Expenses) 8,000 13,100 12,020 (1,080) 91.76% 16.76% (2,360) (2,360) (344,870) (342,510) 14613.14% 14538.14% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -75.00% Transfers In 0.00% -75.00% Transfers Out 0.00% -75.00% Total Transfers 0.00% -75.00% Change In Net Position (Budget Basis) $ (2,360) (2,360) (344,870) (342,510) Unassigned Fund Balance at Beginning of Year (1,334,153) Cancellation of Prior Year Encumbrances 102,083 Change in Other Fund Balance Components During the Year (3,447) GAAP Components - OPEB and LAGERS 1,755,311 Ending Unassigned Fund Balance Non-GAAP Basis, 03/31/22 174,924 Other Net Position Components: Assigned - Current Year Encumbrances 491,694 Assigned - Prior Year Encumbrances 191 Total Fund Balance $ 666,809 Income (Loss) Before Transfers

Budgetary Comparison Schedule Central Garage For the period ended March 31, 2022 25

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating revenues: Charges for Services $ 15,500,000 15,500,000 15,143,768 (356,232) 97.70% 22.70% Miscellaneous 0.00% -75.00% Total Operating Revenues 15,500,000 15,500,000 15,143,768 (356,232) 97.70% 22.70% Operating Expenses: Personnel Services 187,200 187,200 360,840 (173,640) 192.76% 117.76% Other Services 19,166,120 19,166,120 17,120,305 2,045,815 89.33% 14.33% Supplies 0.00% -75.00% Capital Outlay 0.00% -75.00% Other Expenses 0.00% -75.00% Total Operating Expenses 19,353,320 19,353,320 17,481,145 1,872,175 90.33% 15.33% Nonoperating Revenues (Expenses): Investment Income 4,000 4,000 3,618 (382) 90.45% 15.45% Miscellaneous Revenue (Expense) 896,667 896,667 0.00% -75.00% Total Nonoperating Revenue (Expenses) 4,000 4,000 900,285 896,285 22507.13% 22432.13% (3,849,320) (3,849,320) (1,437,092) 2,412,228 37.33% -37.67% Transfers In - American Rescue Plan 2,350,000 (2,350,000) 0.00% -75.00% Transfers Out 0.00% -75.00% Total Transfers 2,350,000 (2,350,000) 0.00% -75.00% Change In Net Position (Budget Basis) $ (3,849,320) (3,849,320) 912,908 4,762,228 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, 03/31/22 1,337,703 Other Net Position Components: Assigned - Current Year Encumbrances 27,000 Assigned - Prior Year Encumbrances Total Fund Balance $ 1,364,703 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Workers' Compensation

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating revenues: Charges for Services $ 4,625,000 4,625,000 3,468,749 (1,156,251) 75.00% 0.00% Miscellaneous 129,049 129,049 0.00% -75.00% Total Operating Revenues 4,625,000 4,625,000 3,597,798 (1,027,202) 77.79% 2.79% Operating Expenses: Personnel Services 13,778 13,778 8,991 4,787 65.26% -9.74% Other Services 4,599,000 4,599,000 2,857,897 1,741,103 62.14% -12.86% Supplies 3,000 3,000 3,000 0.00% -75.00% Capital Outlay 2,000 2,000 2,000 0.00% -75.00% Other Expenses 0.00% -75.00% Total Operating Expenses 4,617,778 4,617,778 2,866,888 1,750,890 62.08% -12.92% Nonoperating Revenues (Expenses): Investment Income 6,000 4,548 (1,452) 75.80% 0.80% Miscellaneous Revenue (Expense) 25,132 25,132 0.00% -75.00% Total Nonoperating Revenue (Expenses) 6,000 29,680 23,680 494.67% 419.67% 7,222 13,222 760,590 747,368 5752.46% 5677.46% Transfers In 0.00% -75.00% Transfers Out 0.00% -75.00% Total Transfers 0.00% -75.00% Change In Net Position (Budget Basis) $ 7,222 13,222 760,590 747,368 Unassigned Fund Balance at Beginning of Year (8,356,420) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 469,629 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 03/31/22 (7,126,201) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 67,369 Assigned - Prior Year Encumbrances 10,675 Total Fund Balance $ (7,048,157) Income (Loss) Before Transfers

CITY OF

INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Risk Management

For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating revenues: Charges for Services $ 2,995,000 2,995,000 2,231,325 (763,675) 74.50% -0.50% Miscellaneous 0.00% -75.00% Total Operating Revenues 2,995,000 2,995,000 2,231,325 (763,675) 74.50% -0.50% Operating Expenses: Personnel Services 13,778 13,778 8,991 4,787 65.26% -9.74% Other Services 2,977,000 2,977,000 1,555,283 1,421,717 52.24% -22.76% Supplies 3,000 3,000 3,000 0.00% -75.00% Capital Outlay 60,655 (60,655) 0.00% -75.00% Other Expenses 0.00% -75.00% Total Operating Expenses 2,993,778 2,993,778 1,624,929 1,368,849 54.28% -20.72% Nonoperating Revenues (Expenses): Investment Income 23,000 17,783 (5,217) 77.32% 2.32% Miscellaneous Revenue (Expense) 0.00% -75.00% Total Nonoperating Revenue (Expenses) 23,000 17,783 (5,217) 77.32% 2.32% 1,222 24,222 624,179 599,957 2576.91% 2501.91% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -75.00% Transfers In 0.00% -75.00% Transfers Out 0.00% -75.00% Total Transfers 0.00% -75.00% Change In Net Position (Budget Basis) $ 1,222 24,222 624,179 599,957 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, 03/31/22 1,969,943 Other Net Position Components: Assigned - Current Year Encumbrances 85,946 Assigned - Prior Year Encumbrances 7,382 Total Fund Balance $ 2,063,271 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Operating revenues: Charges for Services $ 2,200,000 2,200,000 1,650,000 (550,000) 75.00% 0.00% Miscellaneous 0.00% -75.00% Total Operating Revenues 2,200,000 2,200,000 1,650,000 (550,000) 75.00% 0.00% Operating Expenses: Personnel Services 655,218 655,218 420,590 234,628 64.19% -10.81% Other Services 1,147,200 1,147,200 716,320 430,880 62.44% -12.56% Supplies 0.00% -75.00% Capital Outlay 50,000 50,000 5,946 44,054 11.89% -63.11% Other Expenses 0.00% -75.00% Total Operating Expenses 1,852,418 1,852,418 1,142,856 709,562 61.70% -13.30% Nonoperating Revenues (Expenses): Investment Income 0.00% -75.00% Miscellaneous Revenue (Expense) 0.00% -75.00% Total Nonoperating Revenue (Expenses) 0.00% -75.00% 347,582 347,582 507,144 159,562 145.91% 70.91% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -75.00% Transfers In – CARES Act 0.00% -75.00% Transfers Out 0.00% -75.00% Total Transfers 0.00% -75.00% Change In Net Position (Budget Basis) $ 347,582 347,582 507,144 159,562 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, 03/31/22 1,813,672 Other Net Position Components: Assigned - Current Year Encumbrances 36,762 Assigned - Prior Year Encumbrances 100,608 Total Fund Balance $ 1,951,042 Income (Loss) Before Transfers

Budgetary Comparison Schedule Enterprise Resource Planning For the period ended

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Charges for Services $ 9,289 9,289 6,193 (3,096) 66.67% -8.33% Investment Income (Loss) 200 200 221 21 110.50% 35.50% Other Revenue 0.00% -75.00% Total Revenues 9,489 9,489 6,414 (3,075) 67.59% -7.41% Expenditures: General Government 62 (62) 0.00% -75.00% Debt Service 9,586 9,586 8,878 708 92.61% 17.61% Total Expenditures 9,586 9,586 8,940 646 93.26% 18.26% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total expenditures and other financing uses 9,586 9,586 8,940 646 93.26% 18.26% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (97) (97) (2,526) (2,429) 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, 03/31/22 104,459 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 104,459

Comparison Schedule Debt Service - Neighborhood Improvement Districts For the period ended March 31, 2022 30

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Charges for Services $ 9,107 9,107 0.00% -75.00% Investment Income 2,000 2,000 459 (1,541) 22.95% -52.05% Intergovernmental 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 2,000 2,000 9,566 7,566 478.30% 403.30% Other Financing Sources: Transfers In 46,144 46,144 0.00% -75.00% Total Other Financing Sources 46,144 46,144 0.00% -75.00% Total Revenues and Other Financing Sources 2,000 2,000 55,710 53,710 2785.50% 2710.50% Expenditures: Public Works 0.00% -75.00% Culture and Recreation 0.00% -75.00% Capital Outlay 220,797 6,760 214,037 3.06% -71.94% Total Expenditures 220,797 6,760 214,037 3.06% -71.94% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 220,797 6,760 214,037 3.06% -71.94% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 2,000 (218,797) 48,950 267,747 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, 03/31/22 (88,076) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 110,484 Total Fund Balance $ 22,408 Budgetary Comparison Schedule

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

CITY

INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Revolving Public Improvements Capital Project Fund For the period ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Charges for Services $ 0.00% -75.00% Investment Income (Loss) 279 279 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 279 279 0.00% -75.00% Expenditures: Public Works 0.00% -75.00% Culture and Recreation 0.00% -75.00% Capital Outlay 0.00% -75.00% Total Expenditures 0.00% -75.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 279 279 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, 03/31/22 21,892 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,892

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Charges for Services $ 0.00% -75.00% Investment Income 5,000 3,190 (1,810) 63.80% -11.20% Other Revenue 100,800 100,800 100,800 100.00% 25.00% Total revenues 100,800 105,800 103,990 (1,810) 98.29% 23.29% Other Financing Sources: Transfers In 0.00% -75.00% Total Other Financing Sources 0.00% -75.00% Total Revenues and Other Financing Sources 100,800 105,800 103,990 (1,810) 98.29% 23.29% Expenditures: Public Works 0.00% -75.00% Culture and Recreation 0.00% -75.00% Capital Outlay 506,900 783,998 296,549 487,449 37.83% -37.17% Total Expenditures 506,900 783,998 296,549 487,449 0.00% -75.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total expenditures and other financing uses 506,900 783,998 296,549 487,449 37.83% -37.17% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (406,100) (678,198) (192,559) 485,639 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, 03/31/22 (893,643) Other Fund Balance Components: Committed - Current Year Encumbrances 268,333 Committed - Prior Year Encumbrances 569,223 Total Fund Balance $ (56,087)

Buildings

Other Improvements Capital Project Fund

the period ended March 31, 2022 33

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

and

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Charges for Services $ 0.00% -75.00% Investment Income 0.00% -75.00% Other Revenue 0.00% -75.00% Total revenues 0.00% -75.00% Expenditures: Public Works 0.00% -75.00% Culture and Recreation 0.00% -75.00% Capital Outlay 0.00% -75.00% Total Expenditures 0.00% -75.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total expenditures and other financing uses 0.00% -75.00% 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, 03/31/22 (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 March 31, 2022 34

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Charges for Services $ 0.00% -75.00% Investment Income (Loss) 417 417 0.00% -75.00% Other Revenue 0.00% -75.00% Total revenues 417 417 0.00% -75.00% Expenditures: Public Works 0.00% -75.00% Culture and Recreation 0.00% -75.00% Capital Outlay 0.00% -75.00% Total Expenditures 0.00% -75.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total expenditures and other financing uses 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 417 417 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, 03/31/22 31,896 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,896

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Charges for Services $ 10,500 10,500 (10,500) 0.00% -75.00% Investment Income 63 63 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 10,500 10,500 63 (10,437) 0.60% -74.40% Expenditures: Public Works 0.00% -75.00% Culture and Recreation 10,310 10,310 9,313 997 90.33% 15.33% Capital Outlay 0.00% -75.00% Total Expenditures 10,310 10,310 9,313 997 90.33% 15.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 10,310 10,310 9,313 997 90.33% 15.33% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ 190 190 (9,250) (9,440) 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, 03/31/22 (8,347) Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $ (8,347)

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

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Sales Taxes $ 8,106,070 8,106,070 5,830,471 (2,275,599) 71.93% -3.07% Investment Income 75,000 75,000 17,759 (57,241) 23.68% -51.32% Total Revenues 8,181,070 8,181,070 5,848,230 (2,332,840) 71.48% -3.52% Expenditures: Administrative Fee 162,121 162,121 116,609 45,512 71.93% -3.07% Insurance 2,150 2,150 3,885 (1,735) 180.70% 105.70% Legal 55,300 55,300 55,300 0.00% -75.00% Audit 5,500 5,500 5,300 200 96.36% 21.36% Banking 6,500 6,500 7,441 (941) 114.48% 39.48% Professional Services 20,550 (20,550) 0.00% -75.00% Capital Outlay 0.00% -75.00% Other 0.00% -75.00% Total Expenditures 231,571 231,571 153,785 77,786 66.41% -8.59% Other Financing Uses: Transfers Out - EATS (1,175,000) (1,175,000) (873,726) (301,274) 74.36% -0.64% Transfers Out - Debt Service (City) (4,205,456) (4,205,456) (4,081,222) (124,234) 97.05% 22.05% Transfers Out - Captial Projects (3,120,150) (3,120,150) (1,337,631) (1,782,519) 42.87% -32.13% Total Other Financing Uses (8,500,606) (8,500,606) (6,292,579) (2,208,027) 74.03% -0.97% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (551,107) (551,107) (598,134) (47,027) Unassigned Fund Balance at Beginning of Year 9,171,998 Cancellation of Prior Year Encumbrances 117,346 Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 03/31/22 8,691,210 Other Fund Balance Components: Restricted - current year encumbrances 5,795 Restricted - prior year encumbrances Total Fund Balance $ 8,697,005

Independence Events Center CID For the period ended March 31, 2022 37

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Sales taxes $ 467,996 467,996 380,904 (87,092) 81.39% 6.39% Investment income 300 300 221 (79) 73.67% -1.33% Total revenues 468,296 468,296 381,125 (87,171) 81.39% 6.39% Expenditures: Administrative fee 9,360 9,360 7,618 1,742 81.39% 6.39% Insurance 2,150 2,150 3,857 (1,707) 179.40% 104.40% Legal 0.00% -75.00% Audit 5,500 5,500 5,300 200 96.36% 21.36% Banking 350 350 294 56 84.00% 9.00% Contract services 850 850 850 0.00% -75.00% Capital outlay 0.00% -75.00% Other 0.00% -75.00% Total expenditures 18,210 18,210 17,069 1,141 93.73% 18.73% Other financing uses: Transfers out - EATS (233,998) (233,998) (190,452) (43,546) 81.39% 6.39% Transfers out - Debt Service (City) (215,000) (215,000) (215,000) 100.00% 25.00% Total other financing uses (448,998) (448,998) (405,452) (43,546) 90.30% 15.30% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,088 1,088 (41,396) (42,484) Unassigned Fund Balance at Beginning of Year 137,827 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (478) Unassigned Ending Fund Balance, 03/31/22 95,953 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation 6,929 Total Fund Balance $ 102,882

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

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 15,970,917 15,970,917 15,908,849 (62,068) 99.61% 24.61% Investment Income (Loss) 294,000 294,000 369,417 75,327 125.65% 50.65% Other revenue 1,310,958 1,310,958 1,045,990 (264,968) 79.79% 4.79% Total Revenues 17,575,875 17,575,875 17,324,256 (251,709) 98.57% 23.57% Other Financing Sources: Transfers In 1,327,471 1,327,471 873,725 (453,746) 65.82% -9.18% Total Other Financing Sources 1,327,471 1,327,471 873,725 (453,746) 65.82% -9.18% Total Revenues and Other Financing Sources 18,903,346 18,903,346 18,197,981 (705,455) 96.27% 21.27% Expenditures: Tax Increment Financing 2,171,231 2,171,231 1,942,833 228,398 89.48% 14.48% Debt Service Principal 9,423,109 9,423,109 9,460,401 (37,292) 100.40% 25.40% Interest and Fiscal Agent Fees 5,082,094 5,082,094 4,745,988 336,106 93.39% 18.39% Debt Issuance Costs 0.00% -75.00% Total Expenditures 16,676,434 16,676,434 16,149,222 527,212 96.84% 21.84% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 873,725 (873,725) 0.00% -75.00% Total Other Financing Uses 873,725 (873,725) 0.00% -75.00% Total Expenditures and Other Financing Uses 16,676,434 16,676,434 17,022,947 (346,513) 102.08% 27.08% Excess of Revenues Over (Under) Expenditures and other financing uses $ 2,226,912 2,226,912 1,175,034 (1,051,878) 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, 03/31/22 5,610,491 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 26,406,785 Total Fund Balance $ 32,032,502

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Mid-Town Truman Rd TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 0.00% -75.00% Investment Income (Loss) 20 20 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 20 20 0.00% -75.00% Expenditures: Tax Increment Financing 0.00% -75.00% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 20 20 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, 03/31/22 1,594 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,594

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 26,271 26,271 37,713 11,442 143.55% 68.55% Investment Income (Loss) 1,294 1,294 0.00% -75.00% Other Revenue 102,958 102,958 71,187 (31,771) 69.14% -5.86% Total Revenues 129,229 129,229 110,194 (19,035) 85.27% 10.27% Other Financing Sources: Transfers In 187,942 187,942 (187,942) 0.00% -75.00% Total Other Financing Sources 187,942 187,942 (187,942) 0.00% -75.00% Total Revenues and Other Financing Sources 317,171 317,171 110,194 (206,977) 34.74% -40.26% Expenditures: Tax Increment Financing 7,801 7,801 5,000 2,801 64.09% -10.91% Debt Service Principal 205,000 205,000 205,000 100.00% 25.00% Interest and Fiscal Agent Fees 327,938 327,938 327,938 100.00% 25.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 540,739 540,739 537,938 2,801 99.48% 24.48% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 540,739 540,739 537,938 2,801 99.48% 24.48% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (223,568) (223,568) (427,744) (204,176) 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, 03/31/22 (1,543,193) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 557,832 Total Fund Balance $ (985,361)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF

For the Period Ended March 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 1,446,920 1,446,920 249,091 (1,197,829) 17.22% -57.78% Investment Income (Loss) 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 1,446,920 1,446,920 249,091 (1,197,829) 17.22% -57.78% Other Financing Sources: Transfers In 118,097 118,097 (118,097) 0.00% -75.00% Total Other Financing Sources 118,097 118,097 (118,097) 0.00% -75.00% Total Revenues and Other Financing Sources 1,565,017 1,565,017 249,091 (1,315,926) 15.92% -59.08% Expenditures: Tax Increment Financing 121,261 121,261 1,284 119,977 1.06% -73.94% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 121,261 121,261 1,284 119,977 1.06% -73.94% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 121,261 121,261 1,284 119,977 1.06% -73.94% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,443,756 1,443,756 247,807 (1,195,949) Unassigned Fund Balance at Beginning of Year (2,999,627) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 03/31/22 (2,751,820) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,751,820)

TIF

Heritage

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Drumm Farm TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 568,730 568,730 6,412 (562,318) 1.13% -73.87% Investment Income (Loss) 25,000 25,000 20,632 (4,368) 82.53% 7.53% Other Revenue 0.00% -75.00% Total Revenues 593,730 593,730 27,044 (566,686) 4.55% -70.45% Expenditures: Tax Increment Financing 15,338 15,338 2,500 12,838 16.30% -58.70% Debt Service Principal 415,000 415,000 415,000 0.00% -75.00% Interest and Fiscal Agent Fees 12,450 12,450 12,450 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 442,788 442,788 2,500 440,288 0.56% -74.44% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 442,788 442,788 2,500 440,288 0.56% -74.44% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 150,942 150,942 24,544 (126,398) 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, 03/31/22 1,604,479 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,604,479

CITY

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 5,053,492 5,053,492 5,212,182 158,690 103.14% 28.14% Investment Income (Loss) 165,000 165,000 203,147 38,147 123.12% 48.12% Other Revenue 0.00% -75.00% Total Revenues 5,218,492 5,218,492 5,415,329 196,837 103.77% 28.77% Other Financing Sources: Transfers In 664,783 664,783 831,331 166,548 125.05% 50.05% Total Other Financing Sources 664,783 664,783 831,331 166,548 125.05% 50.05% Total Revenues and Other Financing Sources 5,883,275 5,883,275 6,246,660 363,385 106.18% 31.18% Expenditures: Tax Increment Financing 457,612 457,612 212,461 245,151 46.43% -28.57% Debt Service Principal 3,980,000 3,980,000 3,980,000 100.00% 25.00% Interest and Fiscal Agent Fees 57,000 57,000 161,000 (104,000) 282.46% 207.46% Debt Issuance Costs 0.00% -75.00% Total Expenditures 4,494,612 4,494,612 4,353,461 141,151 96.86% 21.86% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 831,331 (831,331) 0.00% -75.00% Total Other Financing Uses 831,331 (831,331) 0.00% -75.00% Total Expenditures and Other Financing Uses 4,494,612 4,494,612 5,184,792 (690,180) 115.36% 40.36% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,388,663 1,388,663 1,061,868 (326,795) 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, 03/31/22 16,065,875 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 897,682 Total Fund Balance $ 16,963,557

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Eastland TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 57,965 57,965 40,726 (17,239) 70.26% -4.74% Investment Income (Loss) 24 24 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 57,965 57,965 40,750 (17,215) 70.30% -4.70% Expenditures: Tax Increment Financing 1,645 1,645 1,645 0.00% -75.00% Debt Service Principal 10,000 10,000 10,000 0.00% -75.00% Interest and Fiscal Agent Fees 45,530 45,530 20,700 24,830 45.46% -29.54% Debt Issuance Costs 0.00% -75.00% Total Expenditures 57,175 57,175 20,700 36,475 36.20% -38.80% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 57,175 57,175 20,700 36,475 36.20% -38.80% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 790 790 20,050 19,260 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, 03/31/22 31,984 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 31,984

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Schedule

Mt Washington TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 2,179 2,179 2,101 (78) 96.42% 21.42% Investment Income (Loss) 1,000 1,000 638 (362) 63.80% -11.20% Other Revenue 0.00% -75.00% Total Revenues 3,179 3,179 2,739 (440) 86.16% 11.16% Other Financing Sources: Transfers In 0.00% -75.00% Capital lease proceeds 0.00% Total Other Financing Sources 0.00% -75.00% Total Revenues and Other Financing Sources 3,179 3,179 2,739 (440) 86.16% 11.16% Expenditures: Tax Increment Financing 63 63 63 0.00% -75.00% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 63 63 63 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 63 63 63 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 3,116 3,116 2,739 (377) 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, 03/31/22 52,186 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 52,186

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Crackerneck Creek TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 1,589,201 1,589,201 1,503,373 (85,828) 94.60% 19.60% Investment Income (Loss) 77,000 77,000 45,616 (31,384) 59.24% -15.76% Other Revenue 1,208,000 1,208,000 974,803 (233,197) 80.70% 5.70% Total Revenues 2,874,201 2,874,201 2,523,792 (350,409) 87.81% 12.81% Other Financing Sources: Transfers In 315,000 315,000 (315,000) 0.00% -75.00% Total Other Financing Sources 315,000 315,000 (315,000) 0.00% -75.00% Total Revenues and Other Financing Sources 3,189,201 3,189,201 2,523,792 (665,409) 79.14% 4.14% Expenditures: Tax Increment Financing 48,817 48,817 7,409 41,408 15.18% -59.82% Debt Service Principal 50,000 50,000 1,735,000 (1,685,000) 3470.00% 3395.00% Interest and Fiscal Agent Fees 3,775,226 3,775,226 2,939,800 835,426 77.87% 2.87% Debt Issuance Costs 0.00% -75.00% Total Expenditures 3,874,043 3,874,043 4,682,209 (808,166) 120.86% 45.86% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 3,874,043 3,874,043 4,682,209 (808,166) 120.86% 45.86% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (684,842) (684,842) (2,158,417) (1,473,575) 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, 03/31/22 (12,868,564) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances 15,226 Restricted - Trust Debt Service 21,572,705 Total Fund Balance $ 8,719,367

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Old Landfill TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 496,239 496,239 695,228 198,989 140.10% 65.10% Investment Income (Loss) 139 139 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 496,239 496,239 695,367 199,128 140.13% 65.13% Expenditures: Tax Increment Financing 9,590 9,590 9,590 0.00% -75.00% Debt Service Principal 486,349 486,349 651,952 (165,603) 134.05% 59.05% Interest and Fiscal Agent Fees 34,098 (34,098) 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 495,939 495,939 686,050 (190,111) 138.33% 63.33% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 495,939 495,939 686,050 (190,111) 138.33% 63.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 300 300 9,317 9,017 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, 03/31/22 19,170 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 19,170

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Trinity TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 489,107 489,107 423,424 (65,683) 86.57% 11.57% Investment Income (Loss) 48 48 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 489,107 489,107 423,472 (65,635) 86.58% 11.58% Other Financing Sources: Transfers In 32,466 32,466 35,104 2,638 108.13% 33.13% Total Other Financing Sources 32,466 32,466 35,104 2,638 108.13% 33.13% Total Revenues and Other Financing Sources 521,573 521,573 458,576 (62,997) 87.92% 12.92% Expenditures: Tax Increment Financing 11,267 11,267 11,267 0.00% -75.00% Debt Service Principal 510,360 510,360 304,092 206,268 59.58% -15.42% Interest and Fiscal Agent Fees 116,508 (116,508) 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 521,627 521,627 420,600 101,027 80.63% 5.63% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 35,104 (35,104) 0.00% -75.00% Total Other Financing Uses 35,104 (35,104) 0.00% -75.00% Total Expenditures and Other Financing Uses 521,627 521,627 455,704 65,923 87.36% 12.36% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (54) (54) 2,872 2,926 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, 03/31/22 72,233 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 72,233

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

HCA TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 3,589,345 3,589,345 4,524,857 935,512 126.06% 51.06% Investment Income (Loss) 17,000 17,000 43,716 26,716 257.15% 182.15% Other Revenue 0.00% -75.00% Total Revenues 3,606,345 3,606,345 4,568,573 962,228 126.68% 51.68% Other Financing Sources: Transfers In 9,183 9,183 7,290 (1,893) 79.39% 4.39% Total Other Financing Sources 9,183 9,183 7,290 (1,893) 79.39% 4.39% Total Revenues and Other Financing Sources 3,615,528 3,615,528 4,575,863 960,335 126.56% 51.56% Expenditures: Tax Increment Financing 550,170 550,170 1,605,284 (1,055,114) 291.78% 216.78% Debt Service Principal 2,200,000 2,200,000 2,200,000 100.00% 25.00% Interest and Fiscal Agent Fees 863,950 863,950 863,950 100.00% 25.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 3,614,120 3,614,120 4,669,234 (1,055,114) 129.19% 54.19% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 7,290 (7,290) 0.00% -75.00% Total Other Financing Uses 7,290 (7,290) 0.00% -75.00% Total Expenditures and Other Financing Uses 3,614,120 3,614,120 4,676,524 (1,062,404) 129.40% 54.40% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,408 1,408 (100,661) (102,069) 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, 03/31/22 1,065,231 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,378,566 Total Fund Balance $ 4,443,797

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 257,861 257,861 233,644 (24,217) 90.61% 15.61% Investment Income (Loss) 23 23 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 257,861 257,861 233,667 (24,194) 90.62% 15.62% Expenditures: Tax Increment Financing 5,139 5,139 5,139 0.00% -75.00% Debt Service Principal 252,902 252,902 112,765 140,137 44.59% -30.41% Interest and Fiscal Agent Fees 140,035 (140,035) 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 258,041 258,041 252,800 5,241 97.97% 22.97% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 258,041 258,041 252,800 5,241 97.97% 22.97% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (180) (180) (19,133) (18,953) 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, 03/31/22 61,182 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 61,182

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 82,194 82,194 70,288 (11,906) 85.51% 10.51% Investment Income (Loss) 63 63 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 82,194 82,194 70,351 (11,843) 85.59% 10.59% Expenditures: Tax Increment Financing 2,063 2,063 2,063 0.00% -75.00% Debt Service Principal 80,131 80,131 80,131 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 82,194 82,194 82,194 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 82,194 82,194 82,194 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 70,351 70,351 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, 03/31/22 143,191 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 143,191

23rd & Noland Project 1 TIF

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 11,729 11,729 13,249 1,520 112.96% 37.96% Investment Income (Loss) 268 268 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 11,729 11,729 13,517 1,788 115.24% 40.24% Expenditures: Tax Increment Financing 246 246 246 0.00% -75.00% Debt Service Principal 11,483 11,483 25,000 (13,517) 217.71% 142.71% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 11,729 11,729 25,000 (13,271) 213.15% 138.15% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 11,729 11,729 25,000 (13,271) 213.15% 138.15% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (11,483) (11,483) 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, 03/31/22 11,778 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 11,778

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 3 TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 24,348 24,348 25,219 871 103.58% 28.58% Investment Income (Loss) 521 521 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 24,348 24,348 25,740 1,392 105.72% 30.72% Expenditures: Tax Increment Financing 24,438 24,438 24,438 0.00% -75.00% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 24,438 24,438 24,438 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 24,438 24,438 24,438 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (90) (90) 25,740 25,830 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, 03/31/22 32,478 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 32,478

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 462,503 462,503 469,532 7,029 101.52% 26.52% Investment Income (Loss) 5,273 5,273 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 462,503 462,503 474,805 12,302 102.66% 27.66% Expenditures: Tax Increment Financing 462,503 462,503 462,503 0.00% -75.00% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 462,503 462,503 462,503 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 462,503 462,503 462,503 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 474,805 474,805 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, 03/31/22 548,367 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 548,367

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Independence Square TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 145,470 145,470 307,689 162,219 211.51% 136.51% Investment Income (Loss) 8,000 8,000 20,487 12,487 256.09% 181.09% Other Revenue 0.00% -75.00% Total Revenues 153,470 153,470 328,176 174,706 213.84% 138.84% Expenditures: Tax Increment Financing 7,799 7,799 108,353 (100,554) 1389.32% 1314.32% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 7,799 7,799 108,353 (100,554) 1389.32% 1314.32% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 7,799 7,799 108,353 (100,554) 1389.32% 1314.32% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 145,671 145,671 219,823 74,152 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, 03/31/22 868,394 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 868,394

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 1,152,029 1,152,029 1,561,419 409,390 135.54% 60.54% Investment Income (Loss) 1,000 1,000 23,126 22,126 2312.60% 2237.60% Other Revenue 0.00% -75.00% Total Revenues 1,153,029 1,153,029 1,584,545 431,516 137.42% 62.42% Expenditures: Tax Increment Financing 23,927 23,927 23,927 0.00% -75.00% Debt Service Principal 1,128,102 1,128,102 146,601 981,501 13.00% -62.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 1,152,029 1,152,029 146,601 1,005,428 12.73% -62.27% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 1,152,029 1,152,029 146,601 1,005,428 12.73% -62.27% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,000 1,000 1,437,944 1,436,944 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, 03/31/22 1,696,561 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,696,561

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 382,156 382,156 301,820 (80,336) 78.98% 3.98% Investment Income (Loss) 4,279 4,279 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 382,156 382,156 306,099 (76,057) 80.10% 5.10% Expenditures: Tax Increment Financing 382,156 382,156 382,156 0.00% -75.00% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 382,156 382,156 382,156 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 382,156 382,156 382,156 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 306,099 306,099 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, 03/31/22 413,625 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 413,625

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 97,731 97,731 114,952 17,221 117.62% 42.62% Investment Income (Loss) 4 4 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 97,731 97,731 114,956 17,225 117.62% 42.62% Expenditures: Tax Increment Financing 3,949 3,949 3,949 0.00% -75.00% Debt Service Principal 93,782 93,782 45,985 47,797 49.03% -25.97% Interest and Fiscal Agent Fees 76,965 (76,965) 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 97,731 97,731 122,950 (25,219) 125.80% 50.80% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 97,731 97,731 122,950 (25,219) 125.80% 50.80% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (7,994) (7,994) 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, 03/31/22 54,808 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 54,808

TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 1

For the Period Ended March 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Marketplace Project 2 TIF

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 35,447 35,447 115,930 80,483 327.05% 252.05% Investment Income (Loss) 9 9 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 35,447 35,447 115,939 80,492 327.08% 252.08% Expenditures: Tax Increment Financing 35,447 35,447 542 34,905 1.53% -73.47% Debt Service Principal 54,006 (54,006) 0.00% -75.00% Interest and Fiscal Agent Fees 64,994 (64,994) 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 35,447 35,447 119,542 (84,095) 337.24% 262.24% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 35,447 35,447 119,542 (84,095) 337.24% 262.24% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (3,603) (3,603) 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, 03/31/22 30,842 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 30,842

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ 0.00% -75.00% Investment Income (Loss) 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 0.00% -75.00% Expenditures: Tax Increment Financing 0.00% -75.00% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 0.00% -75.00% 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, 03/31/22 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 March 31, 2022 61

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund

For the Period Ended March 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 75.00% of Year Budget Revenues: Taxes $ Property tax RSO - Cargo Largo 3,455 3,455 0.00% -75.00% Drumm Farm 54,223 54,223 0.00% -75.00% Sales tax RSO - Cargo Largo 156,846 156,846 0.00% -75.00% Drumm Farm 11,294 11,294 0.00% -75.00% Investment Income (Loss) 90 90 0.00% -75.00% Other Revenue 0.00% -75.00% Total Revenues 225,908 225,908 0.00% -75.00% Expenditures: Tax Increment Financing 0.00% -75.00% Debt Service Principal 0.00% -75.00% Interest and Fiscal Agent Fees 0.00% -75.00% Debt Issuance Costs 0.00% -75.00% Total Expenditures 0.00% -75.00% Other Financing Uses: Issuance of Debt 0.00% -75.00% Reoffering Premium/Original Issue Discount 0.00% -75.00% Payment to Refund Loans Escrow Agent 0.00% -75.00% Transfers Out 0.00% -75.00% Total Other Financing Uses 0.00% -75.00% Total Expenditures and Other Financing Uses 0.00% -75.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 225,908 225,908 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, 03/31/22 225,908 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 225,908