2022 Oct Monthly Report by cityofindepmo

Monthly Financial and Operating Report October 2022

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

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Real Estate Tax $ 5,903,000 5,903,000 (6,112) (5,909,112) -0.10% -33.43% Sales Tax 20,635,000 20,635,000 7,123,822 (13,511,178) 34.52% 1.19% Use Tax 535,000 535,000 (535,000) 0.00% -33.33% Cigarette Tax 380,000 380,000 107,598 (272,402) 28.32% -5.01% Franchise Tax 8,344,000 8,344,000 1,394,704 (6,949,296) 16.72% -16.61% Licenses and Permits 4,410,950 4,410,950 1,016,703 (3,394,247) 23.05% -10.28% Intergovernmental 5,810,000 5,810,000 2,104,285 (3,705,715) 36.22% 2.89% Charges for Current Services 1,955,400 1,956,400 644,224 (1,312,176) 32.93% -0.40% Interfund Charges for Support Services 2,354,600 2,354,600 784,867 (1,569,733) 33.33% 0.00% Fines and Forfeitures 2,156,000 2,156,000 783,175 (1,372,825) 36.33% 3.00% Investment Income (Loss) 220,000 220,000 42,884 (177,116) 19.49% -13.84% Other Revenue 750,400 750,400 105,369 (645,031) 14.04% -19.29% Total Revenues 53,454,350 53,455,350 14,101,519 (39,353,831) 26.38% -6.95% Other Financing Sources: Payments In Lieu of Taxes 20,848,787 20,848,787 8,180,170 (12,668,617) 39.24% 5.91% Transfers In 0.00% -33.33% Operating Transfers In - American Rescue Plan 0.00% -33.33% Total Other Financing Sources 20,848,787 20,848,787 8,180,170 (12,668,617) 39.24% 5.91% Total Revenues and Other Financing Sources 74,303,137 74,304,137 22,281,689 (52,022,448) 29.99% -3.34% Expenditures: City Council 686,729 686,729 232,304 454,425 33.83% 0.50% City Clerk 266,577 332,702 241,816 90,886 72.68% 39.35% City Manager 1,101,987 1,101,987 317,557 784,430 28.82% -4.51% Municipal Court 1,687,121 1,687,121 549,851 1,137,270 32.59% -0.74% Law 182,663 182,663 55,604 127,059 30.44% -2.89% Finance 626,644 627,644 506,565 121,079 80.71% 47.38% Community Development 5,387,456 5,387,456 2,203,271 3,184,185 40.90% 7.57% Police 34,273,528 34,273,528 11,896,878 22,376,650 34.71% 1.38% Fire 23,811,497 23,811,497 9,390,702 14,420,795 39.44% 6.11% Health 0.00% -33.33% Municipal Services (Public Works) 5,972,696 5,972,696 1,880,205 4,092,491 31.48% -1.85% Parks and Recreation 296,239 296,239 89,199 207,040 30.11% -3.22% Contingencies 0.00% -33.33% Debt service 0.00% -33.33% Total Expenditures 74,293,137 74,360,262 27,363,952 46,996,310 36.80% 3.47% Other Financing Uses: Transfers Out 10,000 10,000 147,851 (137,851) 1478.51% 1445.18% Total Expenditures and Other Financing Uses 74,303,137 74,370,262 27,511,803 46,858,459 36.99% 3.66% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (66,125) (5,230,114) (5,163,989) Unassigned Fund Balance at Beginning of Year 6,281,728 Cancellation of prior year encumbrances 20,479 Change in other fund balance components during the year (221,251) Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 850,842 Restricted 294,995 Committed 21,948 Assigned 2,199,627 Total Fund Balance $ 3,367,412

the period ended October 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Sales Taxes $ 9,715,000 9,715,000 3,334,227 (6,380,773) 34.32% 0.99% Use Tax 268,000 268,000 (268,000) 0.00% -33.33% Charges for Services 0.00% -33.33% Intergovernmental Revenue 355,669 355,669 0.00% -33.33% Investment Income (Loss) 77,000 77,000 127,730 50,730 165.88% 132.55% Other Revenue 0.00% -33.33% Total Revenues 10,060,000 10,060,000 3,817,626 (6,242,374) 37.95% 4.62% Other Financing Sources: Transfers in 0.00% -33.33% Total other financing sources 0.00% -33.33% Total revenues and other financing sources 10,060,000 10,060,000 3,817,626 (6,242,374) 37.95% 4.62% Expenditures: General Government 0.00% -33.33% Street Maintenance 1,265,081 1,265,081 467,628 797,453 36.96% 3.63% Capital Outlay 6,556,836 15,707,841 64,211 15,643,630 0.41% -32.92% Debt Service 1,744,200 1,744,200 217,074 1,527,126 12.45% -20.88% Total Expenditures 9,566,117 18,717,122 748,913 17,968,209 4.00% -29.33% Other Financing Uses: Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 9,566,117 18,717,122 748,913 17,968,209 4.00% -29.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 493,883 (8,657,122) 3,068,713 11,725,835 Unassigned Fund Balance at Beginning of Year (101,812) Cancellation of Prior Year Encumbrances 33,125 Change in Other Fund Balance Components During the Year 134,744 Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 3,134,770 Fund Balance Components: Restricted - Current Year Encumbrances 342,692 Restricted - Prior Year Encumbrances 9,365,030 Restricted - Debt Reserve Project Accounts - Capital Projects 11,285,575 Total Fund Balance $ 24,128,067

Sales Tax Fund

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 1,667,122 (3,190,878) 34.32% 0.99% Use Tax 134,000 134,000 (134,000) 0.00% -33.33% Charges for services 474,540 474,540 199,861 (274,679) 42.12% 8.79% Intergovernmental 88,500 88,500 17,897 (70,603) 20.22% -13.11% Investment Income (Loss) 59,180 59,180 17,573 (41,607) 29.69% -3.64% Other Revenue 7,500 7,500 18,338 10,838 244.51% 211.18% Total Revenues 5,621,720 5,621,720 1,920,791 (3,700,929) 34.17% 0.84% Other Financing Sources: Transfers In 0.00% -33.33% Transfers In - American Rescue Plan 0.00% -33.33% Proceeds from Bond Issuance/Capital Lease 0.00% -33.33% Total Other Financing Sources 0.00% -33.33% Total Revenues and Other Financing Sources 5,621,720 5,621,720 1,920,791 (3,700,929) 34.17% 0.84% Expenditures: Culture and Recreation 5,103,261 5,103,261 1,989,266 3,113,995 38.98% 5.65% Capital Outlay 993,000 1,875,283 239,064 1,636,219 12.75% -20.58% Debt Service 0.00% -33.33% Total Expenditures 6,096,261 6,978,544 2,228,330 4,750,214 31.93% -1.40% Other Financing Uses: Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 6,096,261 6,978,544 2,228,330 4,750,214 31.93% -1.40% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (474,541) (1,356,824) (307,539) 1,049,285 Unassigned Fund Balance at Beginning of Year 3,054,584 Cancellation of Prior Year Encumbrances 12,335 Change in Other Fund Balance Components During the Year 5,744 Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 2,765,124 Other Fund Balance Components: Restricted - Current Year Encumbrances 473,916 Restricted - Prior Year Encumbrances 47,382 Total Fund Balance $ 3,286,422

the period

October

2022 3

ended

31,

MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 1,667,122 (3,190,878) 34.32% 0.99% Use Tax 134,000 134,000 (134,000) 0.00% -33.33% Intergovernmental 0.00% -33.33% Investment Income (loss) 164,000 164,000 72,634 (91,366) 44.29% 10.96% Other Revenue 7,900 16,685 9,609 (7,076) 57.59% 24.26% Total revenues 5,163,900 5,172,685 1,749,365 (3,423,320) 33.82% 0.49% Expenditures: Storm water Administration 233,009 233,009 117,712 115,297 50.52% 17.19% Maintenance 2,684,530 2,693,315 774,251 1,919,064 28.75% -4.58% Permit completion 318,000 318,000 305,200 12,800 95.97% 62.64% Capital outlay 1,500,000 4,352,865 147,193 4,205,672 3.38% -29.95% Total Expenditures 4,735,539 7,597,189 1,344,356 6,252,833 17.70% -15.63% Other financing uses: Transfers out 0.00% -33.33% Total other financing uses 0.00% -33.33% Total Ependitures and Other Financing Uses 4,735,539 7,597,189 1,344,356 6,252,833 17.70% -15.63% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 428,361 (2,424,504) 405,009 2,829,513 Unassigned Fund Balance at Beginning of Year 9,615,450 Cancellation of Prior Year Encumbrances 723 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 10,021,182 Other Fund Balance Components: Restricted - Current Year Encumbrances 544,912 Restricted - Prior Year Encumbrances 762,578 Restricted - Regional Detention Construction 120,524 Restricted - Regional Detention Maintenance 59,159 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 12,008,355

Water Sales Tax Fund

the period ended October 31, 2022 4

CITY OF INDEPENDENCE,

Budgetary Comparison Schedule Storm

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police Public Safety Sales Tax Fund

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Sales Taxes $ 2,580,000 2,580,000 899,373 (1,680,627) 34.86% 1.53% Use Tax 67,000 67,000 (67,000) 0.00% -33.33% Investment Income (Loss) 35,000 35,000 15,244 (19,756) 43.55% 10.22% Other Revenue 7,600 7,600 72,087 64,487 948.51% 915.18% Total Revenues 2,689,600 2,689,600 986,704 (1,702,896) 36.69% 3.36% Expenditures: Public Safety Communications 522,200 522,200 370,342 151,858 70.92% 37.59% Facilities 105,200 105,200 57,190 48,010 54.36% 21.03% Equipment 1,743,700 1,743,700 1,094,041 649,659 62.74% 29.41% Debt Service 315 (315) 0.00% -33.33% Total Expenditures 2,371,100 2,371,100 1,521,888 849,212 64.18% 30.85% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 2,371,100 2,371,100 1,521,888 849,212 64.18% 30.85% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 318,500 318,500 (535,184) (853,684) Unassigned Fund Balance at Beginning of Year 2,435,627 Cancellation of Prior Year Encumbrances 1,847 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 1,902,290 Other Fund Balance Components: Restricted - Current Year Encumbrances 521,425 Restricted - Prior Year Encumbrances 173,651 Total Fund Balance $ 2,597,366

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Sales Taxes $ 8,770,000 8,770,000 3,570,341 (5,199,659) 40.71% 7.38% Use Tax 268,000 268,000 (268,000) 0.00% -33.33% Investment Income (Loss) 29,000 29,000 18,138 (10,862) 62.54% 29.21% Other Revenue 6,000 6,000 1,878 (4,122) 31.30% -2.03% Total Revenues 9,073,000 9,073,000 3,590,357 (5,482,643) 39.57% 6.24% Expenditures: Public Safety 6,821,786 7,021,786 1,121,994 5,899,792 15.98% -17.35% Debt Service 73,300 73,300 73,300 0.00% -33.33% Total Expenditures 6,895,086 7,095,086 1,121,994 5,973,092 15.81% -17.52% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 6,895,086 7,095,086 1,121,994 5,973,092 15.81% -17.52% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,177,914 1,977,914 2,468,363 490,449 Unassigned Fund Balance at Beginning of Year 1,854,972 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 4,323,335 Other Fund Balance Components: Restricted - Current Year Encumbrances 241,989 Restricted - Prior Year Encumbrances 215,612 Total Fund Balance $ 4,780,936

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

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Use Tax $ 782,000 782,000 782,000 100.00% 66.67% Intergovernmental Revenue 0.00% -33.33% Investment Income (Loss) 3,000 3,000 3,959 959 131.97% 98.64% Other Revenue 0.00% -33.33% Total Revenues 785,000 785,000 785,959 959 100.12% 66.79% Expenditures: General Government 0.00% -33.33% Animal Services 769,213 769,213 242,381 526,832 31.51% -1.82% Capital Outlay 0.00% -33.33% Debt Service 0.00% -33.33% Total Expenditures 769,213 769,213 242,381 526,832 31.51% -1.82% Other Financing Uses: Transfers In 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 769,213 769,213 242,381 526,832 31.51% -1.82% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 15,787 15,787 543,578 527,791 Unassigned Fund Balance at Beginning of Year 207,703 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 751,281 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 751,281

Shelter Use Tax

the period ended October 31, 2022 7

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Use Tax $ 4,100,000 4,100,000 1,647,912 (2,452,088) 40.19% 6.86% Investment Income (Loss) 59,000 59,000 33,757 (25,243) 57.22% 23.89% Other Revenue 0.00% -33.33% Total Revenues 4,159,000 4,159,000 1,681,669 (2,477,331) 40.43% 7.10% Expenditures: Public Safety 4,029,166 4,095,616 1,261,766 2,833,850 30.81% -2.52% Debt Service 0.00% -33.33% Total Expenditures 4,029,166 4,095,616 1,261,766 2,833,850 30.81% -2.52% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 4,029,166 4,095,616 1,261,766 2,833,850 30.81% -2.52% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 129,834 63,384 419,903 356,519 Unassigned Fund Balance at Beginning of Year 4,586,138 Cancellation of Prior Year Encumbrances 684 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 5,006,725 Other Fund Balance Components: Restricted - Current Year Encumbrances 117,001 Restricted - Prior Year Encumbrances 384,814 Total Fund Balance $ 5,508,540

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended October 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 881,500 881,500 (499) (881,999) -0.06% -33.39% Charges for Services 154,500 154,500 48,298 (106,202) 31.26% -2.07% Licenses & Permits 392,238 392,238 54,981 (337,257) 14.02% -19.31% Investment Income (Loss) 3,731 3,731 2,662 (1,069) 71.35% 38.02% Other Revenue 14,000 14,000 2,960 (11,040) 21.14% -12.19% Total Revenues 1,445,969 1,445,969 108,402 (1,337,567) 7.50% -25.83% Other Financing Sources: Transfers In 0.00% -33.33% Transfers In - American Rescue Plan 300,000 300,000 300,000 100.00% 66.67% Total Other Financing Uses 300,000 300,000 300,000 100.00% 66.67% Total Revenues and Other Sources 1,745,969 1,745,969 408,402 (1,337,567) 23.39% -9.94% Expenditures: Animal Services 1,045,512 1,045,512 303,030 742,482 28.98% -4.35% Health Services 733,636 733,636 240,261 493,375 32.75% -0.58% Total Expenditures 1,779,148 1,779,148 543,291 1,235,857 30.54% -2.79% Other Financing Uses: Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Uses 1,779,148 1,779,148 543,291 1,235,857 30.54% -2.79% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (333,179) (333,179) (134,889) 198,290 Unassigned Fund Balance at Beginning of Year 164,970 Cancellation of Prior Year Encumbrances 752 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 30,833 Other Fund Balance Components: Restricted - Current Year Encumbrances 8,947 Restricted - Prior Year Encumbrances 2 Total Fund Balance $ 39,782

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended October 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 1,876,775 1,876,775 (1,061) (1,877,836) -0.06% -33.39% Intergovernmental 0.00% -33.33% Charges for Services 120,650 120,650 19,945 (100,705) 16.53% -16.80% Investment Income (Loss) 19,165 19,165 4,831 (14,334) 25.21% -8.12% Other Revenue 5,287 5,287 0.00% -33.33% Total Revenues 2,016,590 2,016,590 29,002 (1,987,588) 1.44% -31.89% Expenditures: Parks and Recreation 2,554,180 2,554,180 917,370 1,636,810 35.92% 2.59% Total Expenditures 2,554,180 2,554,180 917,370 1,636,810 35.92% 2.59% Other Financing Uses – Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Uses 2,554,180 2,554,180 917,370 1,636,810 35.92% 2.59% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (537,590) (537,590) (888,368) (350,778) Unassigned Fund Balance at Beginning of Year 581,332 Cancellation of Prior Year Encumbrances 444 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 (306,592) Other Fund Balance Components: Restricted - Current Year Encumbrances 81,060 Restricted - Prior Year Encumbrances 1 Total Fund Balance $ (225,531) 10

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended October 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Transient Guest Taxes $ 1,975,000 1,975,000 849,285 (1,125,715) 43.00% 9.67% Charges for Services 32,000 32,000 10,042 (21,958) 31.38% -1.95% Investment Income (Loss) 25,050 25,050 12,333 (12,717) 49.23% 15.90% Other Revenue 12,050 12,050 1,086 (10,964) 9.01% -24.32% Total Revenues 2,044,100 2,044,100 872,746 (1,171,354) 42.70% 9.37% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Revenues and Other Sources 2,044,100 2,044,100 872,746 (1,171,354) 42.70% 9.37% Expenditures: Tourism 2,709,247 3,339,449 527,050 2,812,399 15.78% -17.55% Total Expenditures 2,709,247 3,339,449 527,050 2,812,399 15.78% -17.55% Other Financing Uses – Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Uses 2,709,247 3,339,449 527,050 2,812,399 15.78% -17.55% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (665,147) (1,295,349) 345,696 1,641,045 Unassigned Fund Balance at Beginning of Year 1,178,234 Cancellation of Prior Year Encumbrances 444 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 1,524,374 Other Fund Balance Components: Restricted - Current Year Encumbrances 93,079 Restricted - Prior Year Encumbrances 174,414 Restricted - Operating Reserve 376,368 Total Fund Balance $ 2,168,235

Independence Square Benefit District For the period ended October 31, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 0.00% -33.33% Investment Income (Loss) 189 189 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 189 189 0.00% -33.33% Expenditures: Capital Outlay 26,350 (26,350) 0.00% -33.33% Total Expenditures 26,350 (26,350) 0.00% -33.33% Other Financing Uses – Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Uses 26,350 (26,350) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (26,161) (26,161) Unassigned Fund Balance at Beginning of Year 34,715 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 8,554 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 8,554 12

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Federal Grant - CDBG $ 800,000 800,000 86,367 (713,633) 10.80% -22.53% Other Revenue -33.33% Total Revenues 800,000 800,000 86,367 (713,633) 10.80% -22.53% Expenditures: CDBG Administration 160,000 160,000 56,745 103,255 35.47% 2.14% CDBG Expenditures 640,000 640,000 640,000 0.00% -33.33% Total Expenditures 800,000 800,000 56,745 743,255 7.09% -26.24% Other Financing Uses: Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Uses 800,000 800,000 56,745 743,255 7.09% -26.24% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 29,622 29,622 Unassigned Fund Balance at Beginning of Year (367,215) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 (337,593) Other Fund Balance Components: Restricted - Current Year Encumbrances 10,377 Restricted - Prior Year Encumbrances 326,478 Total Fund Balance $ (738)

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

Comparison

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: HOME Program Grant $ 465,330 499,770 176,150 (323,620) 35.25% 1.92% Total Revenues 465,330 499,770 176,150 (323,620) 35.25% 1.92% Expenditures: HOME Administration 46,533 80,973 50,059 30,914 61.82% 28.49% Multi Family Housing 325,730 325,730 325,730 0.00% -33.33% Community Housing Development 93,067 93,067 93,067 0.00% -33.33% Total Expenditures 465,330 499,770 50,059 449,711 10.02% -23.31% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 126,091 126,091 Unassigned Fund Balance at Beginning of Year (270,135) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 (144,044) Other Fund Balance Components: Restricted - Current Year Encumbrances 34,440 Restricted - Prior Year Encumbrances 109,611 Total Fund Balance $ 7

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Licenses and Permits $ (2,334) (2,334) 0.00% -33.33% Investment Income (Loss) 21,000 21,000 7,592 (13,408) 36.15% 2.82% Other Revenue 0.00% -33.33% Total Revenues 21,000 21,000 5,258 (15,742) 25.04% -8.29% Expenditures: General Government 158 (158) 0.00% -33.33% Total expenditures 158 (158) 0.00% -33.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 158 (158) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 21,000 21,000 5,100 (15,900) Unassigned Fund Balance at Beginning of Year 1,170,147 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 10/31/22 1,175,247 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,175,247

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

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Intergovernmental $ 2,311,280 6,795,209 762,040 (6,033,169) 11.21% -22.12% Charges for Services 109,023 109,023 57,940 (51,083) 53.14% 19.81% Other Revenue 130,460 158 (130,302) 0.12% -33.21% Total Revenues 2,420,303 7,034,692 820,138 (6,214,554) 11.66% -21.67% Other financing sources: Transfers In 0.00% -33.33% Total other financing sources 0.00% -33.33% Total revenues and other financing sources 2,420,303 7,034,692 820,138 (6,214,554) 11.66% -21.67% Expenditures: Public Safety 640,270 2,751,513 644,752 2,106,761 23.43% -9.90% General Government 27,892 108,713 9,035 99,678 8.31% -25.02% Culture and Recreation 72,274 24,158 48,116 33.43% 0.10% Community Development 940,000 1,912,071 1,150,103 761,968 60.15% 26.82% Animal Services 9,769 9,769 0.00% -33.33% Health Services 465,497 1,614,144 137,200 1,476,944 8.50% -24.83% Total Expenditures 2,073,659 6,468,484 1,965,248 4,503,236 30.38% -2.95% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 2,073,659 6,468,484 1,965,248 4,503,236 30.38% -2.95% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 346,644 566,208 (1,145,110) (1,711,318) Unassigned Fund Balance at Beginning of Year (227,386) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (5,744) Ending Unassigned Fund Balance, 10/31/22 (1,378,240) Other Fund Balance Components: Restricted - Current Year Encumbrances 943,989 Restricted - Prior Year Encumbrances 185,002 Total Fund Balance $ (249,249)

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Intergovernmental $ 9,557,038 9,557,038 4,403,294 (5,153,744) 46.07% 12.74% Charges for Services 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 9,557,038 9,557,038 4,403,294 (5,153,744) 46.07% 12.74% Other financing sources: Transfers in 0.00% -33.33% Total other financing sources 0.00% -33.33% Total revenues and other financing sources 9,557,038 9,557,038 4,403,294 (5,153,744) 46.07% 12.74% Expenditures: Personnel Services 110,000 110,000 12,606 97,394 11.46% -21.87% Other Services 1,112,038 1,112,038 265,550 846,488 23.88% -9.45% Supplies 9,740 (9,740) 0.00% -33.33% Capital Outlay 4,135,000 4,135,000 407,670 3,727,330 9.86% -23.47% Total Expenditures 5,357,038 5,357,038 695,566 4,661,472 12.98% -20.35% Other Financing Uses: Transfers Out - American Rescue Plan 4,200,000 4,200,000 4,200,000 100.00% 66.67% Total Other Financing Uses 4,200,000 4,200,000 4,200,000 100.00% 66.67% Total Expenditures and Other Financing Uses 9,557,038 9,557,038 4,895,566 4,661,472 51.22% 17.89% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (492,272) (492,272) Unassigned Fund Balance at Beginning of Year (228,013) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 (720,285) Other Fund Balance Components: Restricted - Current Year Encumbrances 504,292 Restricted - Prior Year Encumbrances 215,993 Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Power and Light

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating Revenues: Charges for Services $ 131,606,000 131,606,000 58,174,282 (73,431,718) 44.20% 10.87% Penalties 1,000,000 1,000,000 625,364 (374,636) 62.54% 29.21% Connection Charges 33,000 33,000 2,231 (30,769) 6.76% -26.57% Miscellaneous 21,791 21,791 0.00% -33.33% Temporary Service 1,000 1,000 150 (850) 15.00% -18.33% Rental Income 276,000 276,000 14,885 (261,115) 5.39% -27.94% Transmission Wheeling 7,000,000 7,000,000 1,325,734 (5,674,266) 18.94% -14.39% Total Operating Revenues 139,916,000 139,916,000 60,164,437 (79,751,563) 43.00% 9.67% Operating Expenses: Personnel Services 30,189,037 30,189,037 9,431,772 20,757,265 31.24% -2.09% Other Services 26,956,585 26,956,585 15,718,007 11,238,578 58.31% 24.98% Supplies 55,603,355 55,603,355 22,818,391 32,784,964 41.04% 7.71% Capital Projects 5,305,000 12,168,601 867,570 11,301,031 7.13% -26.20% Capital Operating 1,400,225 1,400,225 436,473 963,752 31.17% -2.16% Debt Service 7,896,466 7,896,466 1,871,212 6,025,254 23.70% -9.63% Other Expenses 100,000 100,000 100,000 0.00% -33.33% Total Operating Expenses 127,450,668 134,314,269 51,143,425 83,170,844 38.08% 4.75% Nonoperating Revenues (Expenses): Investment Income 118,000 118,000 365,030 247,030 309.35% 276.02% Interfund Charges for Support Services 2,011,000 2,011,000 699,428 (1,311,572) 34.78% 1.45% Miscellaneous Revenue (Expense) 15,700 15,700 78,100 62,400 497.45% 464.12% Total Nonoperating Revenue (Expenses) 2,144,700 2,144,700 1,142,558 (1,002,142) 53.27% 19.94% 14,610,032 7,746,431 10,163,570 2,417,139 131.20% 97.87% Capital Contributions 0.00% -33.33% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (5,737,548) (7,262,452) 44.13% 10.80% Transfers In 0.00% -33.33% Transfers Out 0.00% -33.33% Total Transfers (13,000,000) (13,000,000) (5,737,548) (7,262,452) 44.13% 10.80% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,610,032 (5,253,569) 4,426,022 9,679,591 Beginning Available Resources 49,405,589 Prior Period Adjustment Year-End Investment Market Value Adjustment Ending Available Resources 53,831,611 Revenue Risk 5,300,000 Capital Reserve 3,000,000 Expense Risk 18,700,000 Working Capital 25,500,000 Targeted Reserve Level 52,500,000 Total Non-Restricted Resources Available $ 1,331,611 Income (Loss) Before Transfers

Power and Light - Open Capital Projects

As of October 31, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ - 833,939.48 833,939.48 921.36 - 833,018.12 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - 68,257.76 200828 FIBER OPTIC PROGRAM - 198,999.72 198,999.72 51,251.00 86,594.75 61,153.97 201106 69 KV SUBSTATION FACILITIES - 321,078.50 321,078.50 29,685.82 53,171.34 238,221.34 201405 SUBSTATION SECURITY PROJECT - 235,149.64 235,149.64 30,534.00 - 204,615.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - - 22,047.36 201510 Sys OpS / DISPATCH - 44,634.77 44,634.77 35,030.50 - 9,604.27 201603 69 KV Trans LINE REBUIL - 1,356,365.47 1,356,365.47 660,455.09 6,331.41 689,578.97 201604 Sys OpS / UPS UPGRAD - 45,493.59 45,493.59 - - 45,493.59 201605 Sys OpS WORK AREA - 619,842.18 619,842.18 - - 619,842.18 201606 NEW FINANCIAL MANAGEMENT SYS - 200,000.00 200,000.00 - - 200,000.00 201702 Prod FACILITIES IMPROVE - 475,477.00 475,477.00 19,279.00 152,368.00 303,830.00 201703 BV GROUND WATER - 369,648.98 369,648.98 61,167.19 20,896.77 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 963,211.67 963,211.67 205,962.46 757,058.74 190.47 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - 32,500.00 201710 Mo CITY DIVESTITURE - 450,681.26 450,681.26 414,335.56 36,345.20 0.50 201804 SUBSTATION E SWITCHGEAR REPLACEMENT - 5,237,618.51 5,237,618.51 3,124,319.20 37,643.17 2,075,656.14 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - 41,800.00 202101 Substation Fiber Optic Network - 913,263.62 913,263.62 17,925.00 74,825.16 820,513.46 202102 Traffic Controller Upgrades - 66,000.00 66,000.00 9,658.00 - 56,342.00 202103 Traffic Camera System Upgrades - 51,837.00 51,837.00 - - 51,837.00 202107 Motorola APX Radio Purchase Phase 2 - 67,716.89 67,716.89 - - 67,716.89 202108 Operations APC UPS Battery Replace - 110,000.00 110,000.00 - 10,300.00 99,700.00 202110 20MVAR Capacitor Bank Sub A - 520,726.57 520,726.57 224,973.97 141,551.81 154,200.79 202111 Transmission Pole Replacement Prog - 888,487.14 888,487.14 321,858.64 - 566,628.50 202201 Substation A Transformer T-9 Mtce - 180,000.00 180,000.00 - - 180,000.00 202204 Relay Test Set - 80,103.50 80,103.50 - 80,103.50202205 Desert Storm Switchgear Cabinets - 500,000.00 500,000.00 - - 500,000.00 202206 T & D Road Improvement Projects 500,000.00 - 500,000.00 - - 500,000.00 202208 Traffic Signal Detection Systems - 26,235.00 26,235.00 - - 26,235.00 202210 IPL Service Center PBX Upgrade to I - 85,000.00 85,000.00 - - 85,000.00 202211 H-5 Hot Gas Path Inspection - 1,170,634.91 1,170,634.91 327,461.00 917,017.91 (73,844.00) 202304 Controls Software Upgrade - 500,000.00 500,000.00 - - 500,000.00 202305 PLSC Operations Area HVAC Upgrade - 100,000.00 100,000.00 - - 100,000.00 202306 Substation A Blockhouse Roof Repl 75,000.00 - 75,000.00 - - 75,000.00 202307 Emergent Maintenance Production 500,000.00 - 500,000.00 - - 500,000.00 202308 Substn & Trans Upgrade &Replacement 400,000.00 - 400,000.00 4,603.29 - 395,396.71 202316 Construct 6 New Dist Feeders Sub S 450,000.00 - 450,000.00 - - 450,000.00 9669 SERVICE CTR FACILITY IMPROVE. - 520,084.17 520,084.17 7,174.50 - 512,909.67 $ 1,925,000.00 17,296,834.69 19,221,834.69 5,546,595.58 2,374,207.76 11,301,031.35 Total Available Current Year Prior Year Budget Budget (Enc Roll) Total Budget 12,168,601.36 $ 7,053,233.33 19,221,834.69 Less Expenditures 138,747.39 2,235,460.37 2,374,207.76 Less Encumbrances 728,822.62 4,817,772.96 5,546,595.58 Total Available 11,301,031.35 $ - 11,301,031.35

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating Revenues: Charges for Services $ 32,165,000 32,165,000 12,666,107 (19,498,893) 39.38% 6.05% Penalties 100,000 100,000 84,228 (15,772) 84.23% 50.90% Connection/Disconnection Charges 12,000 12,000 8,242 (3,758) 68.68% 35.35% Miscellaneous 10,000 10,000 8,032 (1,968) 80.32% 46.99% Returned Check Charges 23,000 23,000 10,110 (12,890) 43.96% 10.63% Rental Income 85,000 85,000 69,321 (15,679) 81.55% 48.22% Meter Repairs 0.00% -33.33% Merchandising Jobbing 3,092 3,092 0.00% -33.33% Total Operating Revenues 32,395,000 32,395,000 12,849,132 (19,545,868) 39.66% 6.33% Operating expenses: Personnel Services 10,010,673 10,010,673 2,916,038 7,094,635 29.13% -4.20% Other Services 13,703,182 13,703,182 3,860,176 9,843,006 28.17% -5.16% Supplies 2,840,700 2,840,700 2,057,379 783,321 72.43% 39.10% Capital Projects 7,800,000 22,584,919 323,508 22,261,411 1.43% -31.90% Capital Operating 1,134,500 1,134,500 329,258 805,242 29.02% -4.31% Debt Service 2,526,400 2,526,400 2,044,329 482,071 80.92% 47.59% Other Expenses 50,000 50,000 50,000 0.00% -33.33% Total Operating Expenses 38,065,455 52,850,374 11,530,688 41,319,686 21.82% -11.51% Nonoperating Revenues (Expenses): Investment Income 657,138 657,138 342,764 (314,374) 52.16% 18.83% Interfund Charges for Support Services 3,300,500 3,300,500 1,119,740 (2,180,760) 33.93% 0.60% Miscellaneous Revenue (Expense) 16,700 16,700 22,669 5,969 135.74% 102.41% Total Nonoperating Revenue (Expenses) 3,974,338 3,974,338 1,485,173 (2,489,165) 37.37% 4.04% (1,696,117) (16,481,036) 2,803,617 19,284,653 -17.01% -50.34% Transfers Out – Utility Payments In Lieu of Taxes (2,941,000) (2,941,000) (1,226,637) (1,714,363) 41.71% 8.38% Transfers In 0.00% -33.33% Transfers Out 0.00% -33.33% Total Transfers (2,941,000) (2,941,000) (1,226,637) (1,714,363) 41.71% 8.38% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (4,637,117) (19,422,036) 1,576,980 20,999,016 Beginning Available Resources 48,655,139 Year-End Investment Market Value Adjustment Ending Available Resources 50,232,119 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 $ 35,832,119 Income (Loss) Before Transfers

Water - Open Capital Projects

As of October 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 98,000.00 - 202,000.00 400904 EAST INDEPENDENCE INDUST PARK - 674,000.00 674,000.00 - - 674,000.00 401003 FUTURE Prod WELLS 500,000.00 962,596.00 1,462,596.00 25.00 245.00 1,462,326.00 401301 23RD ST MAIN REPLACEMENT - 311,672.57 311,672.57 2,811.00 - 308,861.57 401402 LAGOON CLEANOUT - 24,559.00 24,559.00 15,000.00 34,059.00 (24,500.00) 401505 Dist Sys IMPROVE - 244,781.00 244,781.00 - - 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 106,569.52 106,569.52 - - 106,569.52 401601 FILTER BACKWASH OUTFALL - 190,325.00 190,325.00 - - 190,325.00 401602 Plt DISCHARGE OUTFALL - 459,824.48 459,824.48 - - 459,824.48 401605 COURTNEY BEND BASIN CATWALK - 10,020.00 10,020.00 - - 10,020.00 401608 LIME SILO - 4,249,256.24 4,249,256.24 122,333.84 - 4,126,922.40 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - (49,699.58) (49,699.58) - - (49,699.58) 401802 6" Main Replacement James Downey Rd - 250,087.60 250,087.60 - - 250,087.60 401804 Filter Valve House Roof Improvement - 97,292.00 97,292.00 - - 97,292.00 401808 VFD Drive Replacements HSP 2 & 4 - 230,967.00 230,967.00 - - 230,967.00 401818 30" Steel Transmission Main Assess - 156,300.00 156,300.00 - - 156,300.00 401821 Main Replacement-32nd/Hunter/Bird - 91,000.00 91,000.00 - - 91,000.00 401822 Main Replacement-24Hwy/Northern/RR - 240,166.00 240,166.00 - - 240,166.00 402002 39th Street Reservoir - 2,170,212.30 2,170,212.30 1,098,004.30 1,100.90 1,071,107.10 402004 Main Replace Walnut/Leslie/LeesSumm - 81,218.73 81,218.73 - - 81,218.73 402007 Courtney Bend Emergency Generator - 1,150,000.00 1,150,000.00 - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp - 1,000,000.00 1,000,000.00 - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 188,790.00 188,790.00 - - 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 697,170.77 697,170.77 131,233.27 454,927.50 111,010.00 402011 Main Replace Salisbury/Peck/Geospac - 1,179,100.00 1,179,100.00 1,050,000.00 - 129,100.00 402012 College Avenue Improvements - 250,000.00 250,000.00 - - 250,000.00 402101 Main Replacement Ralston 31st/29th - 343,038.50 343,038.50 10,863.30 2,398.20 329,777.00 402102 Main Replacement 3rd St & Jennings - 440,798.00 440,798.00 2,392.50 2,392.50 436,013.00 402103 Main Replacement Truman Road - 540,502.00 540,502.00 492,008.00 6,332.00 42,162.00 402104 Lime Slaker No 5 - 350,000.00 350,000.00 - - 350,000.00 402105 Main Replacement Sheley - 98,565.00 98,565.00 2,334.68 7,000.82 89,229.50 402106 Main Replacement Sheley & Northern - 1,017,766.50 1,017,766.50 27,178.72 25,456.28 965,131.50 402107 Facility Improvements/Const/Maint 1,500,000.00 250,000.00 1,750,000.00 100,000.00 - 1,650,000.00 402108 Basin Drive Improvements - 340,523.00 340,523.00 - - 340,523.00 402201 Roof Improvements - 250,000.00 250,000.00 32,260.00 237,240.00 (19,500.00) 402203 Lime Slaker No 1 - 350,000.00 350,000.00 - - 350,000.00 402207 CB Electrical Switchgear Improvemen - 200,000.00 200,000.00 - - 200,000.00 402301 IT Infrastructure Upgrade 150,000.00 - 150,000.00 121,431.75 - 28,568.25 402302 HSPS HVAC Improvements 250,000.00 - 250,000.00 - - 250,000.00 402303 Lime Silo Recoating 400,000.00 - 400,000.00 - - 400,000.00 9749 MAIN REPLACEMENT PROGRAM - 3,815,370.17 3,815,370.17 203,097.70 187,538.70 3,424,733.77 9952 SECURITY UPGRADES - 517,590.82 517,590.82 51,286.46 - 466,304.36 $ 2,800,000.00 23,980,362.62 26,780,362.62 3,560,260.52 958,690.90 22,261,411.20 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 22,584,918.85 $ 4,195,443.77 26,780,362.62 Less Expenditures 3,778.40 954,912.50 958,690.90 Less Encumbrances 319,729.25 3,240,531.27 3,560,260.52 Total Available 22,261,411.20 $ - 22,261,411.20

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating revenues: Charges for Services $ 35,821,585 35,821,585 12,281,990 (23,539,595) 34.29% 0.96% Penalties 200,000 200,000 133,172 (66,828) 66.59% 33.26% Total operating revenues 36,021,585 36,021,585 12,415,162 (23,606,423) 34.47% 1.14% Operating expenses: Personnel Services 7,144,986 7,144,986 2,123,512 5,021,474 29.72% -3.61% Other Services 15,594,591 15,594,591 4,012,158 11,582,433 25.73% -7.60% Supplies 1,285,100 1,285,100 350,570 934,530 27.28% -6.05% Capital Projects 1,750,000 14,137,113 145,129 13,991,984 1.03% -32.30% Capital Operating 593,000 593,000 208,269 384,731 35.12% 1.79% Debt Service 6,239,100 6,239,100 4,443,938 1,795,162 71.23% 37.90% Other Expenses 0.00% -33.33% Total Operating Expenses 32,606,777 44,993,890 11,283,576 33,710,314 25.08% -8.25% Nonoperating Revenues (Expenses): Investment Income 326,000 326,000 226,051 (99,949) 69.34% 36.01% Miscellaneous Revenue (Expense) 7,900 7,900 40,987 33,087 518.82% 485.49% Total Nonoperating Revenue (Expenses) 333,900 333,900 267,038 (66,862) 79.98% 46.65% 3,748,708 (8,638,405) 1,398,624 10,037,029 -16.19% -49.52% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (1,215,985) (2,380,627) 33.81% 0.48% Transfers In 10,000 10,000 10,000 100.00% 66.67% Transfers Out 0.00% -33.33% Total Transfers (3,586,612) (3,586,612) (1,205,985) (2,380,627) 33.62% 0.29% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 162,096 (12,225,017) 192,639 12,417,656 Beginning Available Resources 31,326,433 Year-End Investment Market Value Adjustment Ending Available Resources 31,519,072 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 $ 18,819,072 Income (Loss) Before Transfers

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

CITY OF INDEPENDENCE, MISSOURI

Sanitary Sewer - Open Capital Projects

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 300801 NEIGHBORHOOD PROJECTS $ - 476,466.48 476,466.48 - - 476,466.48 301201 BURR OAK EAST - 1,035,327.15 1,035,327.15 - - 1,035,327.15 301202 CRACKERNECK-VAN HOOK SEWER - 529,163.59 529,163.59 - - 529,163.59 301603 RCTP FACILITIES ROOF, CEILING - 170,925.00 170,925.00 - - 170,925.00 301701 SCADA UPGRADE - 139,743.08 139,743.08 60,549.33 - 79,193.75 301703 ARROWHEAD CENTER - 169,828.06 169,828.06 - - 169,828.06 301705 16TH/SCOTT - 357,362.29 357,362.29 5,390.10 - 351,972.19 301706 TREATMENT FACILITY IMPROVEMENT - 369,539.84 369,539.84 4,682.20 60,171.64 304,686.00 301804 ROCK CREEK EFFLUENT STRUCTURE - 332,776.94 332,776.94 11,056.27 - 321,720.67 301806 Neighborhood Improvements 2018-19 - 513,781.95 513,781.95 - - 513,781.95 302001 Fairmount Highlands - 170,000.00 170,000.00 - - 170,000.00 302002 Arlington Improvements - 100,000.00 100,000.00 - - 100,000.00 302003 Bison Park - 107,079.84 107,079.84 65,716.14 5,407.74 35,955.96 302004 Neighborhood Projects 2019-20 - 580,000.00 580,000.00 - - 580,000.00 302005 Biosolids Handling - 2,397,533.81 2,397,533.81 957,120.52 279,518.88 1,160,894.41 302006 Raw Pumps & Screening - 900,000.00 900,000.00 267,296.10 49,732.61 582,971.29 302007 Electrical Substation Rehab - 158,690.00 158,690.00 29,351.00 - 129,339.00 302008 RCTP Fence - 33,950.24 33,950.24 - - 33,950.24 302009 Truman & Harris - 50,000.00 50,000.00 - - 50,000.00 302101 Sanitation Sewer Evaluation Survey - 106,982.83 106,982.83 21,301.63 - 85,681.20 302102 Raymond Harkless Mills San Imp - 200,000.00 200,000.00 - - 200,000.00 302103 Pump Station Imp & Maintenance - 568,240.98 568,240.98 - - 568,240.98 302104 Polymer System Relocation - 100,000.00 100,000.00 - - 100,000.00 302105 Piping Rehabilitation - 585,933.69 585,933.69 14,332.50 - 571,601.19 302201 Upper Adair Interceptor - 800,000.00 800,000.00 - - 800,000.00 302202 Crackerneck Creek Slope Rehab - 1,877,276.90 1,877,276.90 67,034.32 10,853.72 1,799,388.86 302203 Sanitary Sewer Main Reloc from Stre - 400,000.00 400,000.00 - - 400,000.00 302204 RCTP - Septic Pumper - 300,000.00 300,000.00 - - 300,000.00 302205 Clarifier Rehabilitation - 1,405,823.97 1,405,823.97 203,814.28 27,608.38 1,174,401.31 302206 Railing Safety RCPS & SCPS - 325,000.00 325,000.00 - - 325,000.00 302301 Sludge Thickening Process Improve 400,000.00 - 400,000.00 - - 400,000.00 9757 TRENCHLESS TECHNOLOGY 100,000.00 995,405.40 1,095,405.40 396,494.90 - 698,910.50 $ 500,000.00 16,256,832.04 16,756,832.04 2,104,139.29 433,292.97 14,219,399.78 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,137,112.86 $ 2,619,719.18 16,756,832.04 Less Expenditures 42,258.34 391,034.63 433,292.97 Less Encumbrances 102,871.00 2,001,268.29 2,104,139.29 Total Available 13,991,983.52 $ 227,416.26 14,219,399.78

of October 31, 2022 23

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating revenues: Charges for Services $ 0.00% -33.33% Miscellaneous 0.00% -33.33% Total operating revenues 0.00% -33.33% Operating Expenses: Personnel Services 0.00% -33.33% Other Services 0.00% -33.33% Supplies 0.00% -33.33% Capital Outlay 2,309,104 2,652,853 3,931,975 (1,279,122) 148.22% 114.89% Debt Service 5,648,400 5,648,400 759,998 4,888,402 13.46% -19.87% Other Expenses 0.00% -33.33% Total Operating Expenses 7,957,504 8,301,253 4,691,973 3,609,280 56.52% 23.19% Nonoperating Revenues (Expenses): Investment Income 6,200 6,200 41,737 35,537 673.18% 639.85% Miscellaneous Revenue (Expense) 0.00% -33.33% Sales Tax 2,400,000 2,400,000 809,021 (1,590,979) 33.71% 0.38% Total Nonoperating Revenue (Expenses) 2,406,200 2,406,200 850,758 (1,555,442) 35.36% 2.03% (5,551,304) (5,895,053) (3,841,215) 2,053,838 65.16% 31.83% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -33.33% Transfers In 166,839 (166,839) 0.00% -33.33% Transfers Out 0.00% -33.33% Total Transfers 166,839 (166,839) 0.00% -33.33% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (5,551,304) (5,895,053) (3,674,376) 2,220,677 Beginning Available Resources (1,228,630) Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources $ (4,903,006) Income (Loss) Before Transfers

Comparison Schedule Events Center Debt Service For the period ended October 31, 2022 24

Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary

Comparison Schedule

Central Garage

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating revenues: Charges for Services $ 2,693,100 2,693,100 1,033,172 (1,659,928) 38.36% 5.03% Miscellaneous 5,045 5,045 0.00% -33.33% Total Operating Revenues 2,693,100 2,693,100 1,038,217 (1,654,883) 38.55% 5.22% Operating Expenses: Personnel Services 905,367 905,367 245,104 660,263 27.07% -6.26% Other Services 996,700 996,700 828,520 168,180 83.13% 49.80% Supplies 998,500 998,500 943,147 55,353 94.46% 61.13% Capital Outlay 8,000 8,000 5,619 2,381 70.24% 36.91% Other Expenses 0.00% -33.33% Total Operating Expenses 2,908,567 2,908,567 2,022,390 886,177 69.53% 36.20% Nonoperating Revenues (Expenses): Investment Income 6,500 6,500 2,251 (4,249) 34.63% 1.30% Miscellaneous Revenue (Expense) 281,000 281,000 917 (280,083) 0.33% -33.00% Total Nonoperating Revenue (Expenses) 287,500 287,500 3,168 (284,332) 1.10% -32.23% 72,033 72,033 (981,005) (1,053,038) -1361.88% -1395.21% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -33.33% Transfers In 0.00% -33.33% Transfers Out 0.00% -33.33% Total Transfers 0.00% -33.33% Change In Net Position (Budget Basis) $ 72,033 72,033 (981,005) (1,053,038) Unassigned Fund Balance at Beginning of Year (1,409,043) Cancellation of Prior Year Encumbrances 25,268 Change in Other Fund Balance Components During the Year (3,899) GAAP Components - OPEB and LAGERS 1,769,648 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/22 (599,031) Other Net Position Components: Assigned - Current Year Encumbrances 1,133,748 Assigned - Prior Year Encumbrances 34 Total Fund Balance $ 534,751 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating revenues: Charges for Services $ 17,859,000 17,859,000 6,975,980 (10,883,020) 39.06% 5.73% Miscellaneous 0.00% -33.33% Total Operating Revenues 17,859,000 17,859,000 6,975,980 (10,883,020) 39.06% 5.73% Operating Expenses: Personnel Services 568,500 568,500 23,700 544,800 4.17% -29.16% Other Services 22,268,500 22,268,500 7,622,707 14,645,793 34.23% 0.90% Supplies 0.00% -33.33% Capital Outlay 0.00% -33.33% Other Expenses 0.00% -33.33% Total Operating Expenses 22,837,000 22,837,000 7,646,407 15,190,593 33.48% 0.15% Nonoperating Revenues (Expenses): Investment Income 1,000 1,000 34,699 33,699 3469.90% 3436.57% Miscellaneous Revenue (Expense) 1,077,000 1,077,000 456,137 (620,863) 42.35% 9.02% Total Nonoperating Revenue (Expenses) 1,078,000 1,078,000 490,836 (587,164) 45.53% 12.20% (3,900,000) (3,900,000) (179,591) 3,720,409 4.60% -28.73% Transfers In - American Rescue Plan 3,900,000 3,900,000 3,900,000 100.00% 66.67% Transfers Out 0.00% -33.33% Total Transfers 3,900,000 3,900,000 3,900,000 100.00% 66.67% Change In Net Position (Budget Basis) $ 3,720,409 3,720,409 Unassigned Fund Balance at Beginning of Year 1,129,211 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/22 4,849,620 Other Net Position Components: Assigned - Current Year Encumbrances 72,000 Assigned - Prior Year Encumbrances Total Fund Balance $ 4,921,620 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Workers' Compensation

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating revenues: Charges for Services $ 4,450,900 4,450,900 1,483,636 (2,967,264) 33.33% 0.00% Miscellaneous 0.00% -33.33% Total Operating Revenues 4,450,900 4,450,900 1,483,636 (2,967,264) 33.33% 0.00% Operating Expenses: Personnel Services 2,097 (2,097) 0.00% -33.33% Other Services 4,558,654 4,558,654 1,467,739 3,090,915 32.20% -1.13% Supplies 0.00% -33.33% Capital Outlay 0.00% -33.33% Other Expenses 0.00% -33.33% Total Operating Expenses 4,558,654 4,558,654 1,469,836 3,088,818 32.24% -1.09% Nonoperating Revenues (Expenses): Investment Income 6,000 6,000 34,232 28,232 570.53% 537.20% Miscellaneous Revenue (Expense) 6,101 6,101 0.00% -33.33% Total Nonoperating Revenue (Expenses) 6,000 6,000 40,333 34,333 672.22% 638.89% (101,754) (101,754) 54,133 155,887 -53.20% -86.53% Transfers In 0.00% -33.33% Transfers Out 0.00% -33.33% Total Transfers 0.00% -33.33% Change In Net Position (Budget Basis) $ (101,754) (101,754) 54,133 155,887 Unassigned Fund Balance at Beginning of Year (6,396,207) 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, 10/31/22 (6,342,074) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 118,231 Assigned - Prior Year Encumbrances 12,500 Total Fund Balance $ (6,211,343) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating revenues: Charges for Services $ 3,196,000 3,196,000 981,433 (2,214,567) 30.71% -2.62% Miscellaneous 0.00% -33.33% Total Operating Revenues 3,196,000 3,196,000 981,433 (2,214,567) 30.71% -2.62% Operating Expenses: Personnel Services 2,097 (2,097) 0.00% -33.33% Other Services 2,936,292 2,936,292 1,269,364 1,666,928 43.23% 9.90% Supplies 2,000 2,000 2,000 0.00% -33.33% Capital Outlay 0.00% -33.33% Other Expenses 0.00% -33.33% Total Operating Expenses 2,938,292 2,938,292 1,271,461 1,666,831 43.27% 9.94% Nonoperating Revenues (Expenses): Investment Income 23,000 23,000 7,885 (15,115) 34.28% 0.95% Miscellaneous Revenue (Expense) 0.00% -33.33% Total Nonoperating Revenue (Expenses) 23,000 23,000 7,885 (15,115) 34.28% 0.95% 280,708 280,708 (282,143) (562,851) -100.51% -133.84% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -33.33% Transfers In 0.00% -33.33% Transfers Out 0.00% -33.33% Total Transfers 0.00% -33.33% Change In Net Position (Budget Basis) $ 280,708 280,708 (282,143) (562,851) Unassigned Fund Balance at Beginning of Year 1,752,742 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/22 1,470,599 Other Net Position Components: Assigned - Current Year Encumbrances 64,254 Assigned - Prior Year Encumbrances Total Fund Balance $ 1,534,853 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Finance & Support Services

For the period ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Operating revenues: Charges for Services $ 10,506,740 10,506,740 3,502,247 (7,004,493) 33.33% 0.00% Miscellaneous 0.00% -33.33% Total Operating Revenues 10,506,740 10,506,740 3,502,247 (7,004,493) 33.33% 0.00% Operating Expenses: Personnel Services 5,843,572 5,843,572 1,592,751 4,250,821 27.26% -6.07% Other Services 4,446,414 4,446,414 2,275,051 2,171,363 51.17% 17.84% Supplies 29,900 29,900 11,161 18,739 37.33% 4.00% Capital Outlay 142,500 142,500 11,495 131,005 8.07% -25.26% Other Expenses 0.00% -33.33% Total Operating Expenses 10,462,386 10,462,386 3,890,458 6,571,928 37.19% 3.86% Nonoperating Revenues (Expenses): Investment Income 0.00% -33.33% Miscellaneous Revenue (Expense) 6 6 0.00% -33.33% Total Nonoperating Revenue (Expenses) 6 6 0.00% -33.33% 44,354 44,354 (388,205) (432,559) -875.24% -908.57% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -33.33% Transfers In – CARES Act 0.00% -33.33% Transfers Out 0.00% -33.33% Total Transfers 0.00% -33.33% Change In Net Position (Budget Basis) $ 44,354 44,354 (388,205) (432,559) Unassigned Fund Balance at Beginning of Year 1,311,819 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS 515,380 Ending Unassigned Fund Balance Non-GAAP Basis, 10/31/22 1,438,994 Other Net Position Components: Assigned - Current Year Encumbrances 349,629 Assigned - Prior Year Encumbrances 16,286 Total Fund Balance $ 1,804,909 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Charges for Services $ 9,289 9,289 (9,289) 0.00% -33.33% Investment Income (Loss) 687 687 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 9,289 9,289 687 (8,602) 7.40% -25.93% Expenditures: General Government 14 (14) 0.00% -33.33% Debt Service 10,200 10,200 588 9,612 5.76% -27.57% Total Expenditures 10,200 10,200 602 9,598 5.90% -27.43% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total expenditures and other financing uses 10,200 10,200 602 9,598 5.90% -27.43% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (911) (911) 85 996 Unassigned Fund Balance at Beginning of Year 104,235 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/22 104,320 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 104,320

Improvement Districts

October 31, 2022 30

Debt Service - Neighborhood

For the period ended

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Charges for Services $ 0.00% -33.33% Investment Income 504 504 0.00% -33.33% Intergovernmental 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 504 504 0.00% -33.33% Other Financing Sources: Transfers In 0.00% -33.33% Total Other Financing Sources 0.00% -33.33% Total Revenues and Other Financing Sources 504 504 0.00% -33.33% Expenditures: Public Works 10 (10) 0.00% -33.33% Culture and Recreation 0.00% -33.33% Capital Outlay 184,552 4,513 180,039 2.45% -30.88% Total Expenditures 184,552 4,523 180,029 2.45% -30.88% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 184,552 4,523 180,029 2.45% -30.88% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (184,552) (4,019) 180,533 Unassigned Fund Balance at Beginning of Year (19,797) Cancellation of Prior Year Encumbrances Change to Prior Year Expenditure Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/22 (23,816) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 97,116 Total Fund Balance $ 73,300 Budgetary Comparison Schedule CITY OF INDEPENDENCE, MISSOURI Street Improvements Capital Project Fund For the period ended October 31, 2022 31

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Charges for Services $ 0.00% -33.33% Investment Income (Loss) 140 140 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 140 140 0.00% -33.33% Expenditures: Public Works 3 (3) 0.00% -33.33% Culture and Recreation 0.00% -33.33% Capital Outlay 0.00% -33.33% Total Expenditures 3 (3) 0.00% -33.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 3 (3) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 137 137 Unassigned Fund Balance at Beginning of Year 21,213 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/22 21,350 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,350

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Charges for Services $ 0.00% -33.33% Intergovernmental 0.00% -33.33% Investment Income 278 278 0.00% -33.33% Other Revenue 0.00% -33.33% Total revenues 278 278 0.00% -33.33% Other Financing Sources: Transfers In 137,851 137,851 0.00% -33.33% Total Other Financing Sources 137,851 137,851 0.00% -33.33% Total Revenues and Other Financing Sources 138,129 138,129 0.00% -33.33% Expenditures: Public Works 8 (8) 0.00% -33.33% Culture and Recreation 0.00% -33.33% Capital Outlay 316,163 49,810 266,353 15.75% -17.58% Total Expenditures 316,163 49,818 266,345 15.76% -17.57% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total expenditures and other financing uses 316,163 49,818 266,345 15.76% -17.57% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (316,163) 88,311 404,474 Unassigned Fund Balance at Beginning of Year (164,886) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/22 (76,575) Other Fund Balance Components: Committed - Current Year Encumbrances 49,810 Committed - Prior Year Encumbrances 23,791 Total Fund Balance $ (2,974)

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Charges for Services $ 0.00% -33.33% Investment Income 0.00% -33.33% Other Revenue 0.00% -33.33% Total revenues 0.00% -33.33% Expenditures: Public Works 0.00% -33.33% Culture and Recreation 0.00% -33.33% Capital Outlay 0.00% -33.33% Total Expenditures 0.00% -33.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total expenditures and other financing uses 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ Unassigned Fund Balance at Beginning of Year (16,155) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 10/31/22 (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 October 31, 2022 34

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Charges for Services $ 0.00% -33.33% Investment Income (Loss) 210 210 0.00% -33.33% Other Revenue 0.00% -33.33% Total revenues 210 210 0.00% -33.33% Expenditures: Public Works 4 (4) 0.00% -33.33% Culture and Recreation 0.00% -33.33% Capital Outlay 0.00% -33.33% Total Expenditures 4 (4) 0.00% -33.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total expenditures and other financing uses 4 (4) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 206 206 Unassigned Fund Balance at Beginning of Year 30,881 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 10/31/22 31,087 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,087

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Charges for Services $ 0.00% -33.33% Investment Income 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 0.00% -33.33% Expenditures: Public Works 0.00% -33.33% Culture and Recreation 0.00% -33.33% Capital Outlay 0.00% -33.33% Total Expenditures 0.00% -33.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 0.00% -33.33% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ Unassigned Net Position at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Net Position, 10/31/22 Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $ CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Private Purpose Expendable Trust Fund - Vaile Mansion For the period ended October 31, 2022 36

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Sales Taxes $ 8,470,843 8,470,843 2,117,678 (6,353,165) 25.00% -8.33% Investment Income 30,000 30,000 85,747 55,747 285.82% 252.49% Total Revenues 8,500,843 8,500,843 2,203,425 (6,297,418) 25.92% -7.41% Expenditures: Administrative Fee 169,417 169,417 42,354 127,063 25.00% -8.33% Insurance 4,750 4,750 4,750 0.00% -33.33% Legal 44,500 44,500 2,390 42,110 5.37% -27.96% Audit 5,500 5,500 5,500 100.00% 66.67% Banking 8,600 8,600 3,411 5,189 39.66% 6.33% Maintenance 100,000 100,000 100,000 0.00% -33.33% Capital Outlay 0.00% -33.33% Other 0.00% -33.33% Total Expenditures 332,767 332,767 53,655 279,112 16.12% -17.21% Other Financing Uses: Transfers Out - EATS 1,175,000 1,175,000 306,450 868,550 26.08% -7.25% Transfers Out - Debt Service (City) 4,202,213 4,202,213 502,571 3,699,642 11.96% -21.37% Transfers Out - Captial Projects 2,309,104 2,309,104 166,839 2,142,265 7.23% -26.10% Total Other Financing Uses 7,686,317 7,686,317 975,860 6,710,457 12.70% -20.63% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 481,759 481,759 1,173,910 692,151 Unassigned Fund Balance at Beginning of Year 10,439,449 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 11,613,359 Other Fund Balance Components: Restricted - current year encumbrances 5,500 Restricted - prior year encumbrances 5,795 Total Fund Balance $ 11,624,654

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Sales taxes $ 141,684 141,684 0.00% -33.33% Investment income 1,709 1,709 0.00% -33.33% Total revenues 143,393 143,393 0.00% -33.33% Expenditures: Administrative fee 2,834 (2,834) 0.00% -33.33% Insurance 0.00% -33.33% Legal 1,250 (1,250) 0.00% -33.33% Audit 5,500 (5,500) 0.00% -33.33% Banking 168 (168) 0.00% -33.33% Contract services 0.00% -33.33% Capital outlay 0.00% -33.33% Other 0.00% -33.33% Total expenditures 9,752 (9,752) 0.00% -33.33% Other financing uses: Transfers out - EATS 70,842 (70,842) 0.00% -33.33% Transfers out - Debt Service (City) 0.00% -33.33% Total other financing uses 70,842 (70,842) 0.00% -33.33% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 62,799 62,799 Unassigned Fund Balance at Beginning of Year 190,339 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (178) Unassigned Ending Fund Balance, 10/31/22 252,960 Other Fund Balance Components: Restricted - Current Year Encumbrances 5,500 Restricted - Prior Year Encumbrances Restricted - City Transportation 7,354 Total Fund Balance $ 265,814

TDD

period

Crackerneck Creek

For the

ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 2,765,240 2,765,240 0.00% -33.33% Investment Income (Loss) 165,677 162,152 0.00% -33.33% Other revenue 131,669 131,669 0.00% -33.33% Total Revenues 3,062,586 3,059,061 0.00% -33.33% Other Financing Sources: Transfers In 306,450 306,450 0.00% -33.33% Total Other Financing Sources 306,450 306,450 0.00% -33.33% Total Revenues and Other Financing Sources 3,369,036 3,365,511 0.00% -33.33% Expenditures: Tax Increment Financing 17,361 (17,293) 0.00% -33.33% Debt Service Principal 4,775,000 4,775,000 260,409 4,514,591 5.45% -27.88% Interest and Fiscal Agent Fees 4,356,100 4,356,100 2,439,115 1,916,985 55.99% 22.66% Debt Issuance Costs 0.00% -33.33% Total Expenditures 9,131,100 9,131,100 2,716,885 6,414,283 29.75% -3.58% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 306,451 (306,451) 0.00% -33.33% Total Other Financing Uses 306,451 (306,451) 0.00% -33.33% Total Expenditures and Other Financing Uses 9,131,100 9,131,100 3,023,336 6,107,832 33.11% -0.22% Excess of Revenues Over (Under) Expenditures and other financing uses $ (9,131,100) (9,131,100) 345,700 9,476,800 Unassigned Fund Balance at Beginning of Year 21,016,591 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 21,362,291 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 10,524,834 Total Fund Balance $ 31,887,125

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended October 31, 2022 39

CITY

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 7,894 7,894 0.00% -33.33% Investment Income (Loss) 228 228 0.00% -33.33% Other Revenue 38,530 38,530 0.00% -33.33% Total Revenues 46,652 46,652 0.00% -33.33% Other Financing Sources: Transfers In 0.00% -33.33% Total Other Financing Sources 0.00% -33.33% Total Revenues and Other Financing Sources 46,652 46,652 0.00% -33.33% Expenditures: Tax Increment Financing 0.00% -33.33% Debt Service Principal 210,000 210,000 105,000 105,000 50.00% 16.67% Interest and Fiscal Agent Fees 321,000 321,000 161,356 159,644 50.27% 16.94% Debt Issuance Costs 0.00% -33.33% Total Expenditures 531,000 531,000 266,356 264,644 50.16% 16.83% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 531,000 531,000 266,356 264,644 50.16% 16.83% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (531,000) (531,000) (219,704) 311,296 Unassigned Fund Balance at Beginning of Year (925,985) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 (1,145,689) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 483,752 Total Fund Balance $ (661,937)

Budgetary Comparison Schedule Santa Fe TIF

CITY OF INDEPENDENCE, MISSOURI

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 89,523 89,523 0.00% -33.33% Investment Income (Loss) 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 89,523 89,523 0.00% -33.33% Other Financing Sources: Transfers In 0.00% -33.33% Total Other Financing Sources 0.00% -33.33% Total Revenues and Other Financing Sources 89,523 89,523 0.00% -33.33% Expenditures: Tax Increment Financing 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 89,523 89,523 Unassigned Fund Balance at Beginning of Year (2,693,942) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 (2,604,419) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,604,419)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Drumm Farm TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ (1,288) (1,288) 0.00% -33.33% Investment Income (Loss) 4 4 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues (1,284) (1,284) 0.00% -33.33% Expenditures: Tax Increment Financing (1,284) 1,284 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures (1,284) 1,284 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses (1,284) 1,284 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Eastland TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 1,106,742 1,106,742 0.00% -33.33% Investment Income (Loss) 116,361 116,361 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 1,223,103 1,223,103 0.00% -33.33% Other Financing Sources: Transfers In 286,134 286,134 0.00% -33.33% Total Other Financing Sources 286,134 286,134 0.00% -33.33% Total Revenues and Other Financing Sources 1,509,237 1,509,237 0.00% -33.33% Expenditures: Tax Increment Financing 2,911 (2,911) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 2,911 (2,911) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 286,134 (286,134) 0.00% -33.33% Total Other Financing Uses 286,134 (286,134) 0.00% -33.33% Total Expenditures and Other Financing Uses 289,045 (289,045) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,220,192 1,220,192 Unassigned Fund Balance at Beginning of Year 17,258,732 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 18,478,924 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 392,126 Total Fund Balance $ 18,871,050

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

North Independence TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 35,589 35,589 0.00% -33.33% Investment Income (Loss) 40 40 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 35,629 35,629 0.00% -33.33% Expenditures: Tax Increment Financing 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 15,900 (15,900) 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 15,900 (15,900) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 15,900 (15,900) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 19,729 19,729 Unassigned Fund Balance at Beginning of Year 10,110 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 29,839 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 29,839

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Crackerneck Creek TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 337,135 337,135 0.00% -33.33% Investment Income (Loss) 25,137 25,137 0.00% -33.33% Other Revenue 93,139 93,139 0.00% -33.33% Total Revenues 455,411 455,411 0.00% -33.33% Other Financing Sources: Transfers In 0.00% -33.33% Total Other Financing Sources 0.00% -33.33% Total Revenues and Other Financing Sources 455,411 455,411 0.00% -33.33% Expenditures: Tax Increment Financing 524 (524) 0.00% -33.33% Debt Service Principal 2,260,000 2,260,000 2,260,000 0.00% -33.33% Interest and Fiscal Agent Fees 3,270,500 3,270,500 1,635,181 1,635,319 50.00% 16.67% Debt Issuance Costs 0.00% -33.33% Total Expenditures 5,530,500 5,530,500 1,635,705 3,894,795 29.58% -3.75% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 5,530,500 5,530,500 1,635,705 3,894,795 29.58% -3.75% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (5,530,500) (5,530,500) (1,180,294) 4,350,206 Unassigned Fund Balance at Beginning of Year 4,497,305 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 3,317,011 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 6,300,062 Total Fund Balance $ 9,617,073

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Old

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 10,257 10,257 0.00% -33.33% Investment Income (Loss) 34 34 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 10,291 10,291 0.00% -33.33% Expenditures: Tax Increment Financing 1 (1) 0.00% -33.33% Debt Service Principal 3,452 (3,452) 0.00% -33.33% Interest and Fiscal Agent Fees 11,148 (11,148) 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 14,601 (14,601) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 14,601 (14,601) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (4,310) (4,310) Unassigned Fund Balance at Beginning of Year 9,460 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 5,150 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 5,150

Schedule

Landfill

TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Trinity TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 62,209 62,209 0.00% -33.33% Investment Income (Loss) 221 221 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 62,430 62,430 0.00% -33.33% Other Financing Sources: Transfers In 16,771 16,771 0.00% -33.33% Total Other Financing Sources 16,771 16,771 0.00% -33.33% Total Revenues and Other Financing Sources 79,201 79,201 0.00% -33.33% Expenditures: Tax Increment Financing 5 (5) 0.00% -33.33% Debt Service Principal 57,920 (57,920) 0.00% -33.33% Interest and Fiscal Agent Fees 35,880 (35,880) 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 93,805 (93,805) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 16,772 (16,772) 0.00% -33.33% Total Other Financing Uses 16,772 (16,772) 0.00% -33.33% Total Expenditures and Other Financing Uses 110,577 (110,577) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (31,376) (31,376) Unassigned Fund Balance at Beginning of Year 54,616 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 23,240 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 23,240

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

HCA TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 11,779 11,779 0.00% -33.33% Investment Income (Loss) 4,940 4,940 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 16,719 16,719 0.00% -33.33% Other Financing Sources: Transfers In 3,545 3,545 0.00% -33.33% Total Other Financing Sources 3,545 3,545 0.00% -33.33% Total Revenues and Other Financing Sources 20,264 20,264 0.00% -33.33% Expenditures: Tax Increment Financing 104 (104) 0.00% -33.33% Debt Service Principal 2,305,000 2,305,000 2,305,000 0.00% -33.33% Interest and Fiscal Agent Fees 764,600 764,600 382,300 382,300 50.00% 16.67% Debt Issuance Costs 0.00% -33.33% Total Expenditures 3,069,600 3,069,600 382,404 2,687,196 12.46% -20.87% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 3,545 (3,545) 0.00% -33.33% Total Other Financing Uses 3,545 (3,545) 0.00% -33.33% Total Expenditures and Other Financing Uses 3,069,600 3,069,600 385,949 2,683,651 12.57% -20.76% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (3,069,600) (3,069,600) (365,685) 2,703,915 Unassigned Fund Balance at Beginning of Year 940,378 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 574,693 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,348,894 Total Fund Balance $ 3,923,587

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 40,903 40,903 0.00% -33.33% Investment Income (Loss) 152 152 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 41,055 41,055 0.00% -33.33% Expenditures: Tax Increment Financing 4 (4) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 67,150 (67,150) 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 67,154 (67,154) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 67,154 (67,154) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (26,099) (26,099) Unassigned Fund Balance at Beginning of Year 53,242 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 27,143 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 27,143

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 1 TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ (156,025) (156,025) 0.00% -33.33% Investment Income (Loss) 261 261 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues (155,764) (155,764) 0.00% -33.33% Expenditures: Tax Increment Financing 10 (10) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 10 (10) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 10 (10) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (155,774) (155,774) Unassigned Fund Balance at Beginning of Year 157,362 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 1,588 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,588

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 1,541 1,541 0.00% -33.33% Investment Income (Loss) 14 14 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 1,555 1,555 0.00% -33.33% Expenditures: Tax Increment Financing 0.00% -33.33% Debt Service Principal 6,900 (6,900) 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 6,900 (6,900) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 6,900 (6,900) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (5,345) (5,345) Unassigned Fund Balance at Beginning of Year 8,043 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 2,698 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 2,698

23rd & Noland Project 2 TIF

For the Period Ended October 31, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 3 TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 1,555 1,555 0.00% -33.33% Investment Income (Loss) 30 30 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 1,585 1,585 0.00% -33.33% Expenditures: Tax Increment Financing 1 (1) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 1 (1) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 1 (1) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,584 1,584 Unassigned Fund Balance at Beginning of Year 7,890 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 9,474 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 9,474

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 4 TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 139,165 139,165 0.00% -33.33% Investment Income (Loss) 771 771 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 139,936 139,936 0.00% -33.33% Expenditures: Tax Increment Financing 14 (14) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 14 (14) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 14 (14) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 139,922 139,922 Unassigned Fund Balance at Beginning of Year 89,896 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 229,818 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 229,818

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 51,027 51,027 0.00% -33.33% Investment Income (Loss) 6,100 6,100 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 57,127 57,127 0.00% -33.33% Expenditures: Tax Increment Financing 14,690 (14,690) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 14,690 (14,690) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 14,690 (14,690) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 42,437 42,437 Unassigned Fund Balance at Beginning of Year 768,661 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 811,098 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 811,098

Square TIF

the Period Ended October 31, 2022 54

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence

For

CITY

INDEPENDENCE,

MISSOURI Budgetary Comparison Schedule

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 933,069 933,069 0.00% -33.33% Investment Income (Loss) 6,560 6,560 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 939,629 939,629 0.00% -33.33% Expenditures: Tax Increment Financing 44 (44) 0.00% -33.33% Debt Service Principal 87,137 (87,137) 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 87,181 (87,181) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 87,181 (87,181) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 852,448 852,448 Unassigned Fund Balance at Beginning of Year 195,981 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 1,048,429 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,048,429

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 46,861 46,861 0.00% -33.33% Investment Income (Loss) 940 940 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 47,801 47,801 0.00% -33.33% Expenditures: Tax Increment Financing 19 (19) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 19 (19) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 19 (19) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 47,782 47,782 Unassigned Fund Balance at Beginning of Year 125,411 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 10/31/22 173,193 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 173,193

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Marketplace Project 1 TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 13,129 13,129 0.00% -33.33% Investment Income (Loss) 250 250 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 13,379 13,379 0.00% -33.33% Expenditures: Tax Increment Financing 5 (5) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 82,500 (82,500) 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 82,505 (82,505) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 82,505 (82,505) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (69,126) (69,126) Unassigned Fund Balance at Beginning of Year 92,122 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 22,996 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 22,996

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Marketplace Project 2 TIF

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ 34,175 34,175 0.00% -33.33% Investment Income (Loss) 109 109 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 34,284 34,284 0.00% -33.33% Expenditures: Tax Increment Financing 245 (245) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 47,700 (47,700) 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 47,945 (47,945) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 47,945 (47,945) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (13,661) (13,661) Unassigned Fund Balance at Beginning of Year 32,673 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 19,012 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 19,012

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund

For the Period Ended October 31, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 33.33% of Year Budget Revenues: Taxes $ Property tax Drumm Farm 136,886 136,886 0.00% -33.33% Mt Washington 2,471 2,471 0.00% -33.33% 23rd & Noland - Project 1 56,126 Sales tax RSO - Cargo Largo 82,474 82,474 0.00% -33.33% Drumm Farm 8,823 8,823 0.00% -33.33% Mt Washington 146 Investment Income (Loss) 3,525 3,525 0.00% -33.33% Other Revenue 0.00% -33.33% Total Revenues 290,451 234,179 0.00% -33.33% Expenditures: Tax Increment Financing 68 (68) 0.00% -33.33% Debt Service Principal 0.00% -33.33% Interest and Fiscal Agent Fees 0.00% -33.33% Debt Issuance Costs 0.00% -33.33% Total Expenditures 68 (68) 0.00% -33.33% Other Financing Uses: Issuance of Debt 0.00% -33.33% Reoffering Premium/Original Issue Discount 0.00% -33.33% Payment to Refund Loans Escrow Agent 0.00% -33.33% Transfers Out 0.00% -33.33% Total Other Financing Uses 0.00% -33.33% Total Expenditures and Other Financing Uses 68 (68) 0.00% -33.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 290,383 290,383 Unassigned Fund Balance at Beginning of Year 334,636 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 10/31/22 625,019 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 625,019