2023 Feb Monthly Report by cityofindepmo

Monthly Financial and Operating Report

2023

February

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Real Estate Tax $ 5,903,000 5,903,000 5,719,993 (183,007) 96.90% 30.23% Sales Tax 20,635,000 20,635,000 13,810,839 (6,824,161) 66.93% 0.26% Use Tax 535,000 535,000 (535,000) 0.00% -66.67% Cigarette Tax 380,000 380,000 203,872 (176,128) 53.65% -13.02% Franchise Tax 8,344,000 8,344,000 4,767,605 (3,576,395) 57.14% -9.53% Licenses and Permits 4,410,950 4,410,950 2,939,781 (1,471,169) 66.65% -0.02% Intergovernmental 5,810,000 5,810,000 4,524,537 (1,285,463) 77.87% 11.20% Charges for Current Services 1,955,400 1,956,400 1,432,692 (523,708) 73.23% 6.56% Interfund Charges for Support Services 2,354,600 2,354,600 1,569,733 (784,867) 66.67% 0.00% Fines and Forfeitures 2,156,000 2,156,000 1,303,593 (852,407) 60.46% -6.21% Investment Income (Loss) 220,000 220,000 116,088 (103,912) 52.77% -13.90% Other Revenue 750,400 750,400 159,089 (591,311) 21.20% -45.47% Total Revenues 53,454,350 53,455,350 36,547,822 (16,907,528) 68.37% 1.70% Other Financing Sources: Payments In Lieu of Taxes 20,848,787 20,848,787 15,052,019 (5,796,768) 72.20% 5.53% Transfers In 0.00% -66.67% Operating Transfers In - American Rescue Plan 0.00% -66.67% Total Other Financing Sources 20,848,787 20,848,787 15,052,019 (5,796,768) 72.20% 5.53% Total Revenues and Other Financing Sources 74,303,137 74,304,137 51,599,841 (22,704,296) 69.44% 2.77% Expenditures: City Council 686,729 686,729 487,324 199,405 70.96% 4.29% City Clerk 266,577 332,702 320,457 12,245 96.32% 29.65% City Manager 1,101,987 1,101,987 684,570 417,417 62.12% -4.55% Municipal Court 1,687,121 1,687,121 1,013,825 673,296 60.09% -6.58% Law 182,663 182,663 110,117 72,546 60.28% -6.39% Finance 626,644 627,644 552,978 74,666 88.10% 21.43% Community Development 5,387,456 5,387,456 3,369,800 2,017,656 62.55% -4.12% Police 34,273,528 34,273,528 21,803,586 12,469,942 63.62% -3.05% Fire 23,811,497 23,811,497 16,717,839 7,093,658 70.21% 3.54% Municipal Services (Public Works) 5,972,696 5,972,696 3,536,865 2,435,831 59.22% -7.45% Parks and Recreation 296,239 296,239 136,742 159,497 46.16% -20.51% Contingencies 0.00% -66.67% Debt service 0.00% -66.67% Total Expenditures 74,293,137 74,360,262 48,734,103 25,626,159 65.54% -1.13% Other Financing Uses: Transfers Out 10,000 10,000 161,638 (151,638) 1616.38% 1549.71% Total Expenditures and Other Financing Uses 74,303,137 74,370,262 48,895,741 25,474,521 65.75% -0.92% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (66,125) 2,704,100 2,770,225 Unassigned Fund Balance at Beginning of Year 6,281,728 Cancellation of prior year encumbrances 44,056 Change in other fund balance components during the year (224,720) Year-end investment market value adjustment Ending Unassigned Fund Balance, 02/28/23 8,805,164 Restricted 300,495 Committed 19,917 Assigned 1,280,371 Total Fund Balance $ 10,405,947

For the period ended February 28, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Sales Tax Fund For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Sales Taxes $ 9,715,000 9,715,000 6,509,761 (3,205,239) 67.01% 0.34% Use Tax 268,000 268,000 (268,000) 0.00% -66.67% Charges for Services 0.00% -66.67% Intergovernmental Revenue 220,213 220,213 0.00% -66.67% Investment Income (Loss) 77,000 77,000 360,608 283,608 468.32% 401.65% Other Revenue 0.00% -66.67% Total Revenues 10,060,000 10,060,000 7,090,582 (2,969,418) 70.48% 3.81% Other Financing Sources: Transfers in 0.00% -66.67% Total other financing sources 0.00% -66.67% Total revenues and other financing sources 10,060,000 10,060,000 7,090,582 (2,969,418) 70.48% 3.81% Expenditures: General Government 0.00% -66.67% Street Maintenance 1,265,081 1,265,081 686,557 578,524 54.27% -12.40% Capital Outlay 6,556,836 15,693,615 971,210 14,722,405 6.19% -60.48% Debt Service 1,744,200 1,744,200 217,074 1,527,126 12.45% -54.22% Total Expenditures 9,566,117 18,702,896 1,874,841 16,828,055 10.02% -56.65% Other Financing Uses: Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 9,566,117 18,702,896 1,874,841 16,828,055 10.02% -56.65% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 493,883 (8,642,896) 5,215,741 13,858,637 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 83,827 Year-end investment market value adjustment Ending Unassigned Fund Balance, 02/28/23 5,230,881 Fund Balance Components: Restricted - Current Year Encumbrances 1,084,425 Restricted - Prior Year Encumbrances 6,173,089 Restricted - Debt Reserve Project Accounts - Capital Projects 11,336,492 Total Fund Balance $ 23,824,887

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 3,255,141 (1,602,859) 67.01% 0.34% Use Tax 134,000 134,000 (134,000) 0.00% -66.67% Charges for services 474,540 474,540 378,293 (96,247) 79.72% 13.05% Intergovernmental 88,500 88,500 35,431 (53,069) 40.04% -26.63% Investment Income (Loss) 59,180 59,180 44,337 (14,843) 74.92% 8.25% Other Revenue 7,500 7,500 25,859 18,359 344.79% 278.12% Total Revenues 5,621,720 5,621,720 3,739,061 (1,882,659) 66.51% -0.16% Other Financing Sources: Transfers In 0.00% -66.67% Transfers In - American Rescue Plan 0.00% -66.67% Proceeds from Bond Issuance/Capital Lease 0.00% -66.67% Total Other Financing Sources 0.00% -66.67% Total Revenues and Other Financing Sources 5,621,720 5,621,720 3,739,061 (1,882,659) 66.51% -0.16% Expenditures: Culture and Recreation 5,103,261 5,103,261 3,389,843 1,713,418 66.43% -0.24% Capital Outlay 993,000 1,875,283 522,911 1,352,372 27.88% -38.79% Debt Service 0.00% -66.67% Total Expenditures 6,096,261 6,978,544 3,912,754 3,065,790 56.07% -10.60% Other Financing Uses: Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 6,096,261 6,978,544 3,912,754 3,065,790 56.07% -10.60% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (474,541) (1,356,824) (173,693) 1,183,131 Unassigned Fund Balance at Beginning of Year 3,054,584 Cancellation of Prior Year Encumbrances 14,895 Change in Other Fund Balance Components During the Year 21,275 Year-end investment market value adjustment Ending Unassigned Fund Balance, 02/28/23 2,917,061 Other Fund Balance Components: Restricted - Current Year Encumbrances 763,621 Restricted - Prior Year Encumbrances 44,822 Total Fund Balance $ 3,725,504

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm Water Sales Tax Fund

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 3,255,141 (1,602,859) 67.01% 0.34% Use Tax 134,000 134,000 (134,000) 0.00% -66.67% Intergovernmental 0.00% -66.67% Investment Income (loss) 164,000 164,000 178,045 14,045 108.56% 41.89% Other Revenue 7,900 16,685 16,472 (213) 98.72% 32.05% Total revenues 5,163,900 5,172,685 3,449,658 (1,723,027) 66.69% 0.02% Expenditures: Storm water Administration 233,009 233,009 167,186 65,823 71.75% 5.08% Maintenance 2,684,530 2,693,315 1,376,207 1,317,108 51.10% -15.57% Permit completion 318,000 318,000 305,200 12,800 95.97% 29.30% Capital outlay 1,500,000 4,590,291 958,686 3,631,605 20.89% -45.78% Total Expenditures 4,735,539 7,834,615 2,807,279 5,027,336 35.83% -30.84% Other financing uses: Transfers out 1,000 (1,000) 0.00% -66.67% Total other financing uses 1,000 (1,000) 0.00% -66.67% Total Ependitures and Other Financing Uses 4,735,539 7,834,615 2,808,279 5,026,336 35.84% -30.83% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 428,361 (2,661,930) 641,379 3,303,309 Unassigned Fund Balance at Beginning of Year 9,093,308 Cancellation of Prior Year Encumbrances 169,388 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 02/28/23 9,904,075 Other Fund Balance Components: Restricted - Current Year Encumbrances 952,298 Restricted - Prior Year Encumbrances 313,204 Restricted - Regional Detention Construction 120,524 Restricted - Regional Detention Maintenance 59,159 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 11,849,260

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Sales Taxes $ 2,580,000 2,580,000 1,745,250 (834,750) 67.65% 0.98% Use Tax 67,000 67,000 (67,000) 0.00% -66.67% Investment Income (Loss) 35,000 35,000 36,807 1,807 105.16% 38.49% Other Revenue 7,600 7,600 75,172 67,572 989.11% 922.44% Total Revenues 2,689,600 2,689,600 1,857,229 (832,371) 69.05% 2.38% Expenditures: Public Safety Communications 522,200 522,200 440,361 81,839 84.33% 17.66% Facilities 105,200 105,200 92,034 13,166 87.48% 20.81% Equipment 1,743,700 1,743,700 1,492,890 250,810 85.62% 18.95% Debt Service 606 (606) 0.00% -66.67% Total Expenditures 2,371,100 2,371,100 2,025,891 345,209 85.44% 18.77% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 2,371,100 2,371,100 2,025,891 345,209 85.44% 18.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 318,500 318,500 (168,662) (487,162) Unassigned Fund Balance at Beginning of Year 2,435,627 Cancellation of Prior Year Encumbrances 11,803 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 02/28/23 2,278,768 Other Fund Balance Components: Restricted - Current Year Encumbrances 416,912 Restricted - Prior Year Encumbrances 36,451 Total Fund Balance $ 2,732,131

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police Public Safety Sales Tax Fund

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Sales Taxes $ 8,770,000 8,770,000 7,124,314 (1,645,686) 81.24% 14.57% Use Tax 268,000 268,000 (268,000) 0.00% -66.67% Investment Income (Loss) 29,000 29,000 63,169 34,169 217.82% 151.15% Other Revenue 6,000 6,000 3,223 (2,777) 53.72% -12.95% Total Revenues 9,073,000 9,073,000 7,190,706 (1,882,294) 79.25% 12.58% Expenditures: Public Safety 6,821,786 7,812,662 3,886,275 3,926,387 49.74% -16.93% Debt Service 73,300 73,300 73,300 0.00% -66.67% Total Expenditures 6,895,086 7,885,962 3,886,275 3,999,687 49.28% -17.39% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 6,895,086 7,885,962 3,886,275 3,999,687 49.28% -17.39% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,177,914 1,187,038 3,304,431 2,117,393 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, 02/28/23 5,159,403 Other Fund Balance Components: Restricted - Current Year Encumbrances 1,143,711 Restricted - Prior Year Encumbrances 200,620 Total Fund Balance $ 6,503,734

Budgetary Comparison Schedule Fire Protection Sales Tax Fund For the period ended February 28, 2023 6

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Use Tax $ 782,000 782,000 782,000 100.00% 33.33% Intergovernmental Revenue 0.00% -66.67% Investment Income (Loss) 3,000 3,000 9,938 6,938 331.27% 264.60% Other Revenue 0.00% -66.67% Total Revenues 785,000 785,000 791,938 6,938 100.88% 34.21% Expenditures: General Government 0.00% -66.67% Animal Services 769,213 769,213 438,236 330,977 56.97% -9.70% Capital Outlay 0.00% -66.67% Debt Service 0.00% -66.67% Total Expenditures 769,213 769,213 438,236 330,977 56.97% -9.70% Other Financing Uses: Transfers In 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 769,213 769,213 438,236 330,977 56.97% -9.70% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 15,787 15,787 353,702 337,915 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, 02/28/23 561,405 Fund Balance Components: Restricted - Current Year Encumbrances 960 Restricted - Prior Year Encumbrances Total Fund Balance $ 562,365

Budgetary Comparison Schedule Animal Shelter Use Tax For the period ended February 28, 2023 7

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Use Tax $ 4,100,000 4,100,000 4,032,497 (67,503) 98.35% 31.68% Investment Income (Loss) 59,000 59,000 87,116 28,116 147.65% 80.98% Other Revenue 0.00% -66.67% Total Revenues 4,159,000 4,159,000 4,119,613 (39,387) 99.05% 32.38% Expenditures: Public Safety 4,029,166 4,175,616 2,630,386 1,545,230 62.99% -3.68% Debt Service 0.00% -66.67% Total Expenditures 4,029,166 4,175,616 2,630,386 1,545,230 62.99% -3.68% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 4,029,166 4,175,616 2,630,386 1,545,230 62.99% -3.68% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 129,834 (16,616) 1,489,227 1,505,843 Unassigned Fund Balance at Beginning of Year 4,586,138 Cancellation of Prior Year Encumbrances 107,560 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 02/28/23 6,182,925 Other Fund Balance Components: Restricted - Current Year Encumbrances 294,773 Restricted - Prior Year Encumbrances Total Fund Balance $ 6,477,698

Budgetary Comparison Schedule Police Use Tax For the period ended February 28, 2023 8

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended February 28, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 881,500 881,500 861,731 (19,769) 97.76% 31.09% Charges for Services 154,500 154,500 101,130 (53,370) 65.46% -1.21% Licenses & Permits 392,238 392,238 383,184 (9,054) 97.69% 31.02% Investment Income (Loss) 3,731 3,731 10,745 7,014 287.99% 221.32% Other Revenue 14,000 14,000 11,246 (2,754) 80.33% 13.66% Total Revenues 1,445,969 1,445,969 1,368,036 (77,933) 94.61% 27.94% Other Financing Sources: Transfers In 0.00% -66.67% Transfers In - American Rescue Plan 300,000 300,000 300,000 100.00% 33.33% Total Other Financing Uses 300,000 300,000 300,000 100.00% 33.33% Total Revenues and Other Sources 1,745,969 1,745,969 1,668,036 (77,933) 95.54% 28.87% Expenditures: Animal Services 1,045,512 1,045,512 651,953 393,559 62.36% -4.31% Health Services 733,636 733,636 427,608 306,028 58.29% -8.38% Total Expenditures 1,779,148 1,779,148 1,079,561 699,587 60.68% -5.99% Other Financing Uses: Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Uses 1,779,148 1,779,148 1,079,561 699,587 60.68% -5.99% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (333,179) (333,179) 588,475 921,654 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, 02/28/23 754,197 Other Fund Balance Components: Restricted - Current Year Encumbrances 53,940 Restricted - Prior Year Encumbrances Total Fund Balance $ 808,137

CITY OF INDEPENDENCE, MISSOURI

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended February 28, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 1,876,775 1,876,775 1,831,179 (45,596) 97.57% 30.90% Intergovernmental 0.00% -66.67% Charges for Services 120,650 120,650 73,248 (47,402) 60.71% -5.96% Investment Income (Loss) 19,165 19,165 15,623 (3,542) 81.52% 14.85% Other Revenue 5,330 5,330 0.00% -66.67% Total Revenues 2,016,590 2,016,590 1,925,380 (91,210) 95.48% 28.81% Expenditures: Parks and Recreation 2,554,180 2,554,180 1,683,193 870,987 65.90% -0.77% Total Expenditures 2,554,180 2,554,180 1,683,193 870,987 65.90% -0.77% Other Financing Uses – Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Uses 2,554,180 2,554,180 1,683,193 870,987 65.90% -0.77% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (537,590) (537,590) 242,187 779,777 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, 02/28/23 823,963 Other Fund Balance Components: Restricted - Current Year Encumbrances 84,240 Restricted - Prior Year Encumbrances Total Fund Balance $ 908,203 10

Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended February 28, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Transient Guest Taxes $ 1,975,000 1,975,000 1,523,103 (451,897) 77.12% 10.45% Charges for Services 32,000 32,000 18,517 (13,483) 57.87% -8.80% Investment Income (Loss) 25,050 25,050 31,960 6,910 127.58% 60.91% Other Revenue 12,050 12,050 6,079 (5,971) 50.45% -16.22% Total Revenues 2,044,100 2,044,100 1,579,659 (464,441) 77.28% 10.61% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Revenues and Other Sources 2,044,100 2,044,100 1,579,659 (464,441) 77.28% 10.61% Expenditures: Tourism 2,709,247 3,339,449 1,236,845 2,102,604 37.04% -29.63% Total Expenditures 2,709,247 3,339,449 1,236,845 2,102,604 37.04% -29.63% Other Financing Uses – Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Uses 2,709,247 3,339,449 1,236,845 2,102,604 37.04% -29.63% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (665,147) (1,295,349) 342,814 1,638,163 Unassigned Fund Balance at Beginning of Year 1,178,234 Cancellation of Prior Year Encumbrances 478 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 02/28/23 1,521,526 Other Fund Balance Components: Restricted - Current Year Encumbrances 317,854 Restricted - Prior Year Encumbrances 60,103 Restricted - Operating Reserve 376,368 Total Fund Balance $ 2,275,851

Comparison Schedule Independence Square Benefit District For the period ended February 28, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 26,384 26,384 0.00% -66.67% Investment Income (Loss) 862 862 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 27,246 27,246 0.00% -66.67% Expenditures: Capital Outlay 424 (424) 0.00% -66.67% Total Expenditures 424 (424) 0.00% -66.67% Other Financing Uses – Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Uses 424 (424) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26,822 26,822 Unassigned Fund Balance at Beginning of Year 8,365 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 02/28/23 35,187 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 35,187 12

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Federal Grant - CDBG $ 800,000 800,000 460,321 (339,679) 57.54% -9.13% Other Revenue -66.67% Total Revenues 800,000 800,000 460,321 (339,679) 57.54% -9.13% Expenditures: CDBG Administration 160,000 160,000 110,032 49,968 68.77% 2.10% CDBG Expenditures 640,000 640,000 286,196 353,804 44.72% -21.95% Total Expenditures 800,000 800,000 396,228 403,772 49.53% -17.14% Other Financing Uses: Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Uses 800,000 800,000 396,228 403,772 49.53% -17.14% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 64,093 64,093 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, 02/28/23 (303,122) Other Fund Balance Components: Restricted - Current Year Encumbrances 69,131 Restricted - Prior Year Encumbrances 233,253 Total Fund Balance $ (738)

Schedule Community Development Block Grant Fund For the period ended February 28, 2023 13

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: HOME Program Grant $ 465,330 499,770 276,251 (223,519) 55.28% -11.39% Total Revenues 465,330 499,770 276,251 (223,519) 55.28% -11.39% Expenditures: HOME Administration 46,533 80,973 63,479 17,494 78.40% 11.73% Multi Family Housing 325,730 325,730 325,730 0.00% -66.67% Community Housing Development 93,067 93,067 93,067 0.00% -66.67% Total Expenditures 465,330 499,770 63,479 436,291 12.70% -53.97% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 212,772 212,772 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, 02/28/23 (57,363) Other Fund Balance Components: Restricted - Current Year Encumbrances 4,340 Restricted - Prior Year Encumbrances 53,030 Total Fund Balance $ 7

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Licenses and Permits $ 12,572 12,572 0.00% -66.67% Investment Income (Loss) 21,000 21,000 18,528 (2,472) 88.23% 21.56% Other Revenue 0.00% -66.67% Total Revenues 21,000 21,000 31,100 10,100 148.10% 81.43% Expenditures: General Government 306 (306) 0.00% -66.67% Total expenditures 306 (306) 0.00% -66.67% Other Financing Uses: Transfers Out/Capital Outlay 115 (115) 0.00% -66.67% Total Other Financing Uses 115 (115) 0.00% -66.67% Total Expenditures and Other Financing Uses 421 (421) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 21,000 21,000 30,679 9,679 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, 02/28/23 1,200,826 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,200,826

Comparison Schedule License Surcharge For the period ended February 28, 2023 15

CITY OF INDEPENDENCE, MISSOURI Budgetary

CITY

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Intergovernmental $ 2,311,280 6,941,089 1,977,822 (4,963,267) 28.49% -38.18% Charges for Services 109,023 109,023 115,066 6,043 105.54% 38.87% Other Revenue 140,620 261 (140,359) 0.19% -66.48% Total Revenues 2,420,303 7,190,732 2,093,149 (5,097,583) 29.11% -37.56% Other financing sources: Transfers In 0.00% -66.67% Total other financing sources 0.00% -66.67% Total revenues and other financing sources 2,420,303 7,190,732 2,093,149 (5,097,583) 29.11% -37.56% Expenditures: Public Safety 640,270 2,795,473 1,261,059 1,534,414 45.11% -21.56% General Government 27,892 108,713 17,955 90,758 16.52% -50.15% Culture and Recreation 82,434 31,036 51,398 37.65% -29.02% Community Development 940,000 1,995,670 1,232,083 763,587 61.74% -4.93% Animal Services 16,269 16,269 0.00% -66.67% Health Services 465,497 1,625,964 333,623 1,292,341 20.52% -46.15% Total Expenditures 2,073,659 6,624,523 2,875,756 3,748,767 43.41% -23.26% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 2,073,659 6,624,523 2,875,756 3,748,767 43.41% -23.26% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 346,644 566,209 (782,607) (1,348,816) Unassigned Fund Balance at Beginning of Year (227,386) Cancellation of Prior Year Encumbrances 4,571 Change in Other Fund Balance Components During the Year (5,744) Ending Unassigned Fund Balance, 02/28/23 (1,011,166) Other Fund Balance Components: Restricted - Current Year Encumbrances 662,259 Restricted - Prior Year Encumbrances 143,977 Total Fund Balance $ (204,930)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

American Rescue Plan (ARP) For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Intergovernmental $ 9,557,038 9,557,038 4,859,218 (4,697,820) 50.84% -15.83% Charges for Services 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 9,557,038 9,557,038 4,859,218 (4,697,820) 50.84% -15.83% Other financing sources: Transfers in 0.00% -66.67% Total other financing sources 0.00% -66.67% Total revenues and other financing sources 9,557,038 9,557,038 4,859,218 (4,697,820) 50.84% -15.83% Expenditures: Personnel Services 110,000 110,000 21,475 88,525 19.52% -47.15% Other Services 1,112,038 1,112,038 319,392 792,646 28.72% -37.95% Supplies 0.00% -66.67% Capital Outlay 4,135,000 4,135,000 417,286 3,717,714 10.09% -56.58% Total Expenditures 5,357,038 5,357,038 758,153 4,598,885 14.15% -52.52% Other Financing Uses: Transfers Out - American Rescue Plan 4,200,000 4,200,000 4,200,000 100.00% 33.33% Total Other Financing Uses 4,200,000 4,200,000 4,200,000 100.00% 33.33% Total Expenditures and Other Financing Uses 9,557,038 9,557,038 4,958,153 4,598,885 51.88% -14.79% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (98,935) (98,935) 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, 02/28/23 (326,948) Other Fund Balance Components: Restricted - Current Year Encumbrances 226,520 Restricted - Prior Year Encumbrances 100,428 Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating Revenues: Charges for Services $ 131,606,000 131,606,000 100,096,766 (31,509,234) 76.06% 9.39% Penalties 1,000,000 1,000,000 1,051,137 51,137 105.11% 38.44% Connection Charges 33,000 33,000 4,166 (28,834) 12.62% -54.05% Miscellaneous 39,040 39,040 0.00% -66.67% Temporary Service 1,000 1,000 800 (200) 80.00% 13.33% Rental Income 276,000 276,000 288,657 12,657 104.59% 37.92% Transmission Wheeling 7,000,000 7,000,000 3,807,606 (3,192,394) 54.39% -12.28% Total Operating Revenues 139,916,000 139,916,000 105,288,172 (34,627,828) 75.25% 8.58% Operating Expenses: Personnel Services 28,729,037 28,729,037 17,416,584 11,312,453 60.62% -6.05% Retiree Benefits 1,460,000 1,460,000 990,227 469,773 67.82% 1.15% Other Services 26,956,585 26,956,285 24,021,332 2,934,953 89.11% 22.44% Supplies 55,603,355 55,603,355 43,485,893 12,117,462 78.21% 11.54% Capital Projects 5,305,000 14,289,794 4,983,579 9,306,215 34.88% -31.79% Capital Operating 1,400,225 1,400,525 493,281 907,244 35.22% -31.45% Debt Service 7,896,466 7,896,466 2,842,109 5,054,357 35.99% -30.68% Other Expenses 100,000 100,000 100,000 0.00% -66.67% Total Operating Expenses 127,450,668 136,435,462 94,233,005 42,202,457 69.07% 2.40% Nonoperating Revenues (Expenses): Investment Income 118,000 118,000 941,520 823,520 797.90% 731.23% Interfund Charges for Support Services 2,011,000 2,011,000 1,393,298 (617,702) 69.28% 2.61% Miscellaneous Revenue (Expense) 15,700 15,700 458,775 443,075 2922.13% 2855.46% Total Nonoperating Revenue (Expenses) 2,144,700 2,144,700 2,793,593 648,893 130.26% 63.59% 14,610,032 5,625,238 13,848,760 8,223,522 246.19% 179.52% Capital Contributions 0.00% -66.67% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (10,376,692) (2,623,308) 79.82% 13.15% Transfers In 0.00% -66.67% Transfers Out 0.00% -66.67% Total Transfers (13,000,000) (13,000,000) (10,376,692) (2,623,308) 79.82% 13.15% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,610,032 (7,374,762) 3,472,068 10,846,830 Beginning Available Resources 49,405,589 Prior Period Adjustment Year-End Investment Market Value Adjustment Ending Available Resources 52,877,657 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 $ 377,657 Income (Loss) Before Transfers

Power and Light - Open Capital Projects

As of February 28, 2023

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ - 833,939.48 833,939.48 530,802.36 63,315.00 239,822.12 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - 68,257.76 200828 FIBER OPTIC PROGRAM - 198,999.72 198,999.72 44,466.75 104,510.76 50,022.21 201106 69 KV SUBSTATION FACILITIES - 321,078.50 321,078.50 26,893.81 56,592.75 237,591.94 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 33,430.50 1,600.00 9,604.27 201603 69 KV Trans LINE REBUIL - 1,356,365.47 1,356,365.47 522,951.24 147,914.19 685,500.04 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 - 475,477.00 475,477.00 132,176.00 171,416.00 171,885.00 201703 BV GROUND WATER - 369,648.98 369,648.98 29,267.11 52,796.85 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 963,211.67 963,211.67 202,802.46 760,218.75 190.46 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - 32,500.00 201710 Mo CITY DIVESTITURE - 450,681.26 450,681.26 385,323.78 65,356.98 0.50 201804 SUBSTATION E SWITCHGEAR REPLACEMENT - 5,159,198.91 5,159,198.91 2,386,955.89 790,147.73 1,982,095.29 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 75,078.73 820,259.89 202102 Traffic Controller Upgrades - 66,000.00 66,000.00 19,686.00 9,658.00 36,656.00 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 - 520,726.57 520,726.57 119,797.42 246,728.36 154,200.79 202111 Transmission Pole Replacement Prog - 888,487.14 888,487.14 28,260.00 321,858.64 538,368.50 202201 Substation A Transformer T-9 Mtce - 180,000.00 180,000.00 70,425.00 - 109,575.00 202204 Relay Test Set - 80,103.50 80,103.50 - 80,103.50202205 Desert Storm Switchgear Cabinets - 500,000.00 500,000.00 249,977.25 - 250,022.75 202206 T & D Road Improvement Projects 500,000.00 - 500,000.00 159,745.00 - 340,255.00 202208 Traffic Signal Detection Systems - 26,235.00 26,235.00 4,600.00 - 21,635.00 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 - 931,237.66 239,397.25 202304 Controls Software Upgrade - 500,000.00 500,000.00 316,185.80 135,508.20 48,306.00 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 49,978.00 - 25,022.00 202307 Emergent Maintenance Production 500,000.00 - 500,000.00 - - 500,000.00 202308 Substn & Trans Upgrade &Replacement 400,000.00 - 400,000.00 5,555.00 4,603.29 389,841.71 202316 Construct 6 New Dist Feeders Sub S 450,000.00 - 450,000.00 120,101.00 - 329,899.00 202317 H5 Combustion Turbine Repair - 2,199,611.97 2,199,611.97 1,795,534.99 404,077.15 (0.17) 9669 SERVICE CTR FACILITY IMPROVE. - 520,084.17 520,084.17 7,174.50 - 512,909.67 $ 1,925,000.00 19,418,027.06 21,343,027.06 7,290,548.86 4,433,022.54 9,619,455.66 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,289,793.73 $ 7,053,233.33 21,343,027.06 Less Expenditures 982,429.84 3,450,592.70 4,433,022.54 Less Encumbrances 4,001,149.48 3,289,399.38 7,290,548.86 Total Available 9,306,214.41 $ 313,241.25 9,619,455.66

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating Revenues: Charges for Services $ 32,165,000 32,165,000 22,959,020 (9,205,980) 71.38% 4.71% Penalties 100,000 100,000 292,506 192,506 292.51% 225.84% Connection/Disconnection Charges 12,000 12,000 13,178 1,178 109.82% 43.15% Miscellaneous 10,000 10,000 14,973 4,973 149.73% 83.06% Returned Check Charges 23,000 23,000 19,530 (3,470) 84.91% 18.24% Rental Income 85,000 85,000 94,473 9,473 111.14% 44.47% Meter Repairs 0.00% -66.67% Merchandising Jobbing 5,826 5,826 0.00% -66.67% Total Operating Revenues 32,395,000 32,395,000 23,399,506 (8,995,494) 72.23% 5.56% Operating expenses: Personnel Services 9,646,673 9,646,673 5,383,153 4,263,520 55.80% -10.87% Retiree Benefits 364,000 364,000 234,132 129,868 64.32% -2.35% Other Services 13,703,182 13,703,182 6,875,564 6,827,618 50.17% -16.50% Supplies 2,840,700 2,840,700 2,390,197 450,503 84.14% 17.47% Capital Projects 7,800,000 22,584,919 5,617,027 16,967,892 24.87% -41.80% Capital Operating 1,134,500 1,134,500 477,495 657,005 42.09% -24.58% Debt Service 2,526,400 2,526,400 2,240,826 285,574 88.70% 22.03% Other Expenses 50,000 50,000 50,000 0.00% -66.67% Total Operating Expenses 38,065,455 52,850,374 23,218,394 29,631,980 43.93% -22.74% Nonoperating Revenues (Expenses): Investment Income 657,138 657,138 844,394 187,256 128.50% 61.83% Interfund Charges for Support Services 3,300,500 3,300,500 2,239,479 (1,061,021) 67.85% 1.18% Miscellaneous Revenue (Expense) 16,700 16,700 32,013 15,313 191.69% 125.02% Total Nonoperating Revenue (Expenses) 3,974,338 3,974,338 3,115,886 (858,452) 78.40% 11.73% (1,696,117) (16,481,036) 3,296,998 19,778,034 -20.00% -86.67% Transfers Out – Utility Payments In Lieu of Taxes (2,941,000) (2,941,000) (2,268,519) (672,481) 77.13% 10.46% Transfers In 0.00% -66.67% Transfers Out 0.00% -66.67% Total Transfers (2,941,000) (2,941,000) (2,268,519) (672,481) 77.13% 10.46% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (4,637,117) (19,422,036) 1,028,479 20,450,515 Beginning Available Resources 48,655,139 Year-End Investment Market Value Adjustment Ending Available Resources 49,683,618 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 $ 35,283,618 Income (Loss) Before Transfers

Water - Open Capital Projects

As of February 28, 2023

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 400708 TREATMENT Plt DISCHARGE $ - 300,000.00 300,000.00 86,656.89 11,343.11 202,000.00 400904 EAST INDEPENDENCE INDUST PARK - 674,000.00 674,000.00 - - 674,000.00 401003 FUTURE Prod WELLS 500,000.00 962,596.00 1,462,596.00 - 270.00 1,462,326.00 401301 23RD ST MAIN REPLACEMENT - 311,672.57 311,672.57 2,811.00 - 308,861.57 401402 LAGOON CLEANOUT - 24,559.00 24,559.00 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 3,854,756.84 15,977.00 378,522.40 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 1,769,631.30 1,100.90 399,480.10 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 58,945.88 535,092.39 103,132.50 402011 Main Replace Salisbury/Peck/Geospac - 1,179,100.00 1,179,100.00 652,770.31 397,229.69 129,100.00 402012 College Avenue Improvements - 250,000.00 250,000.00 - - 250,000.00 402101 Main Replacement Ralston 31st/29th - 364,255.00 364,255.00 329,948.30 2,398.20 31,908.50 402102 Main Replacement 3rd St & Jennings - 440,798.00 440,798.00 1,196.25 3,588.75 436,013.00 402103 Main Replacement Truman Road - 540,502.00 540,502.00 112,497.65 385,842.35 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 - 9,335.50 89,229.50 402106 Main Replacement Sheley & Northern - 1,017,766.50 1,017,766.50 526,167.70 32,460.30 459,138.50 402107 Facility Improvements/Const/Maint 1,500,000.00 250,000.00 1,750,000.00 88,725.00 11,275.00 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 - 269,500.00 (19,500.00) 402203 Lime Slaker No 1 - 350,000.00 350,000.00 - - 350,000.00 402207 CB Electrical Switchgear Improvemen - 200,000.00 200,000.00 - - 200,000.00 402301 IT Infrastructure Upgrade 150,000.00 - 150,000.00 7,772.00 128,155.70 14,072.30 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 - 3,794,153.67 3,794,153.67 147,053.70 269,622.70 3,377,477.27 9952 SECURITY UPGRADES - 517,590.82 517,590.82 6,202.03 45,084.43 466,304.36 $ 2,800,000.00 23,980,362.62 26,780,362.62 7,660,134.85 2,152,335.02 16,967,892.75 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 22,584,918.85 $ 4,195,443.77 26,780,362.62 Less Expenditures 166,414.58 1,985,920.44 2,152,335.02 Less Encumbrances 5,450,611.52 2,209,523.33 7,660,134.85 Total Available 16,967,892.75 $ - 16,967,892.75

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating revenues: Charges for Services $ 35,821,585 35,821,585 23,771,776 (12,049,809) 66.36% -0.31% Penalties 200,000 200,000 133,172 (66,828) 66.59% -0.08% Total operating revenues 36,021,585 36,021,585 23,904,948 (12,116,637) 66.36% -0.31% Operating expenses: Personnel Services 6,796,986 6,796,986 3,695,215 3,101,771 54.37% -12.30% Retiree Benefits 348,000 348,000 237,704 110,296 68.31% 1.64% Other Services 15,594,591 15,594,591 8,365,323 7,229,268 53.64% -13.03% Supplies 1,285,100 1,279,600 606,262 673,338 47.38% -19.29% Capital Projects 1,750,000 14,137,113 586,102 13,551,011 4.15% -62.52% Capital Operating 593,000 598,500 356,638 241,862 59.59% -7.08% Debt Service 6,239,100 6,239,100 5,127,083 1,112,017 82.18% 15.51% Other Expenses 0.00% -66.67% Total Operating Expenses 32,606,777 44,993,890 18,974,327 26,019,563 42.17% -24.50% Nonoperating Revenues (Expenses): Investment Income 326,000 326,000 536,973 210,973 164.72% 98.05% Miscellaneous Revenue (Expense) 7,900 7,900 114,132 106,232 1444.71% 1378.04% Total Nonoperating Revenue (Expenses) 333,900 333,900 651,105 317,205 195.00% 128.33% 3,748,708 (8,638,405) 5,581,726 14,220,131 -64.62% -131.29% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (2,406,808) (1,189,804) 66.92% 0.25% Transfers In 10,000 10,000 10,000 100.00% 33.33% Transfers Out (1,000) 1,000 0.00% -66.67% Total Transfers (3,586,612) (3,586,612) (2,397,808) (1,188,804) 66.85% 0.18% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 162,096 (12,225,017) 3,183,918 15,408,935 Beginning Available Resources 31,326,433 Year-End Investment Market Value Adjustment Ending Available Resources 34,510,351 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 $ 21,810,351 Income (Loss) Before Transfers

Sewer

Sanitary Sewer - Open Capital Projects

As of February 28, 2023

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 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 7,330.16 54,856.46 77,556.46 301705 16TH/SCOTT - 357,362.29 357,362.29 - - 357,362.29 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 2,447.87 8,734.73 321,594.34 302002 Arlington Improvements - 100,000.00 100,000.00 - - 100,000.00 302003 Bison Park - 107,079.84 107,079.84 37,201.34 34,400.41 35,478.09 302004 Neighborhood Projects 2019-20 - 1,910,076.49 1,910,076.49 30,392.50 6,372.26 1,873,311.73 302005 Biosolids Handling - 2,397,533.81 2,397,533.81 121,398.63 1,220,397.92 1,055,737.26 302006 Raw Pumps & Screening - 900,000.00 900,000.00 15,723.30 304,997.29 579,279.41 302007 Electrical Substation Rehab - 158,690.00 158,690.00 29,351.00 - 129,339.00 302008 RCTP Fence - 143,950.24 143,950.24 101,922.00 - 42,028.24 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 63,108.07 14,837.59 1,799,331.24 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 88,977.12 144,863.45 1,171,983.40 302206 Railing Safety RCPS & SCPS - 215,000.00 215,000.00 191,950.00 - 23,050.00 302301 Sludge Thickening Process Improve 400,000.00 - 400,000.00 - - 400,000.00 9757 TRENCHLESS TECHNOLOGY 100,000.00 995,405.40 1,095,405.40 282,117.70 189,648.83 623,638.87 $ 500,000.00 16,256,832.04 16,756,832.04 1,012,236.02 2,039,280.58 13,705,315.44 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,137,112.86 $ 2,619,719.18 16,756,832.04 Less Expenditures 160,416.56 1,878,864.02 2,039,280.58 Less Encumbrances 425,685.10 586,550.92 1,012,236.02 Total Available 13,551,011.20 $ 154,304.24 13,705,315.44

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

For

Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating revenues: Charges for Services $ 0.00% -66.67% Miscellaneous 0.00% -66.67% Total operating revenues 0.00% -66.67% Operating Expenses: Personnel Services 0.00% -66.67% Other Services 0.00% -66.67% Supplies 0.00% -66.67% Capital Outlay 2,309,104 2,652,853 5,721,199 (3,068,346) 215.66% 148.99% Debt Service 5,648,400 5,648,400 1,584,620 4,063,780 28.05% -38.62% Other Expenses 0.00% -66.67% Total Operating Expenses 7,957,504 8,301,253 7,305,819 995,434 88.01% 21.34% Nonoperating Revenues (Expenses): Investment Income 6,200 6,200 147,616 141,416 2380.90% 2314.23% Miscellaneous Revenue (Expense) 13 13 0.00% -66.67% Sales Tax 2,400,000 2,400,000 1,059,018 (1,340,982) 44.13% -22.54% Total Nonoperating Revenue (Expenses) 2,406,200 2,406,200 1,206,647 (1,199,553) 50.15% -16.52% (5,551,304) (5,895,053) (6,099,172) (204,119) 103.46% 36.79% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -66.67% Transfers In 2,088,340 (2,088,340) 0.00% -66.67% Transfers Out 0.00% -66.67% Total Transfers 2,088,340 (2,088,340) 0.00% -66.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (5,551,304) (5,895,053) (4,010,832) 1,884,221 Beginning Available Resources (1,228,630) Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources $ (5,239,462) Income (Loss) Before Transfers

Debt Service

Events Center

the period

ended February 28, 2023

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating revenues: Charges for Services $ 2,693,100 2,693,100 2,024,146 (668,954) 75.16% 8.49% Miscellaneous 9,552 9,552 0.00% -66.67% Total Operating Revenues 2,693,100 2,693,100 2,033,698 (659,402) 75.52% 8.85% Operating Expenses: Personnel Services 853,367 853,367 454,773 398,594 53.29% -13.38% Retiree Benefits 52,000 52,000 29,203 22,797 56.16% -10.51% Other Services 996,700 996,700 986,047 10,653 98.93% 32.26% Supplies 998,500 998,500 1,004,226 (5,726) 100.57% 33.90% Capital Outlay 8,000 8,000 5,619 2,381 70.24% 3.57% Other Expenses 0.00% -66.67% Total Operating Expenses 2,908,567 2,908,567 2,479,868 428,699 85.26% 18.59% Nonoperating Revenues (Expenses): Investment Income 6,500 6,500 6,638 138 102.12% 35.45% Miscellaneous Revenue (Expense) 281,000 281,000 1,251 (279,749) 0.45% -66.22% Total Nonoperating Revenue (Expenses) 287,500 287,500 7,889 (279,611) 2.74% -63.93% 72,033 72,033 (438,281) (510,314) -608.44% -675.11% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -66.67% Transfers In 0.00% -66.67% Transfers Out 0.00% -66.67% Total Transfers 0.00% -66.67% Change In Net Position (Budget Basis) $ 72,033 72,033 (438,281) (510,314) Unassigned Fund Balance at Beginning of Year (1,903,375) Cancellation of Prior Year Encumbrances 25,304 Change in Other Fund Balance Components During the Year (7,798) GAAP Components - OPEB and LAGERS 2,263,980 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 02/28/23 (60,170) Other Net Position Components: Assigned - Current Year Encumbrances 798,946 Assigned - Prior Year Encumbrances Total Fund Balance $ 738,776 Income (Loss) Before Transfers

Budgetary Comparison Schedule Central Garage For the period ended February 28, 2023 25

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Staywell Health Care

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating revenues: Charges for Services $ 17,859,000 17,859,000 13,674,298 (4,184,702) 76.57% 9.90% Miscellaneous 0.00% -66.67% Total Operating Revenues 17,859,000 17,859,000 13,674,298 (4,184,702) 76.57% 9.90% Operating Expenses: Personnel Services 568,500 568,500 182,800 385,700 32.15% -34.52% Other Services 22,268,500 22,268,500 15,287,665 6,980,835 68.65% 1.98% Supplies 0.00% -66.67% Capital Outlay 0.00% -66.67% Other Expenses 0.00% -66.67% Total Operating Expenses 22,837,000 22,837,000 15,470,465 7,366,535 67.74% 1.07% Nonoperating Revenues (Expenses): Investment Income 1,000 1,000 114,776 113,776 11477.60% 11410.93% Miscellaneous Revenue (Expense) 1,077,000 1,077,000 844,098 (232,902) 78.37% 11.70% Total Nonoperating Revenue (Expenses) 1,078,000 1,078,000 958,874 (119,126) 88.95% 22.28% (3,900,000) (3,900,000) (837,293) 3,062,707 21.47% -45.20% Transfers In - American Rescue Plan 3,900,000 3,900,000 3,900,000 100.00% 33.33% Transfers Out 0.00% -66.67% Total Transfers 3,900,000 3,900,000 3,900,000 100.00% 33.33% Change In Net Position (Budget Basis) $ 3,062,707 3,062,707 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, 02/28/23 4,191,918 Other Net Position Components: Assigned - Current Year Encumbrances 48,108 Assigned - Prior Year Encumbrances Total Fund Balance $ 4,240,026 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating revenues: Charges for Services $ 4,450,900 4,450,900 2,967,268 (1,483,632) 66.67% 0.00% Miscellaneous 0.00% -66.67% Total Operating Revenues 4,450,900 4,450,900 2,967,268 (1,483,632) 66.67% 0.00% Operating Expenses: Personnel Services 4,797 (4,797) 0.00% -66.67% Other Services 4,558,654 4,558,654 2,370,820 2,187,834 52.01% -14.66% Supplies 19,463 (19,463) 0.00% -66.67% Capital Outlay 0.00% -66.67% Other Expenses 0.00% -66.67% Total Operating Expenses 4,558,654 4,558,654 2,395,080 2,163,574 52.54% -14.13% Nonoperating Revenues (Expenses): Investment Income 6,000 6,000 74,651 68,651 1244.18% 1177.51% Miscellaneous Revenue (Expense) 6,522 6,522 0.00% -66.67% Total Nonoperating Revenue (Expenses) 6,000 6,000 81,173 75,173 1352.88% 1286.21% (101,754) (101,754) 653,361 755,115 -642.10% -708.77% Transfers In 0.00% -66.67% Transfers Out 0.00% -66.67% Total Transfers 0.00% -66.67% Change In Net Position (Budget Basis) $ (101,754) (101,754) 653,361 755,115 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, 02/28/23 (5,742,846) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 63,295 Assigned - Prior Year Encumbrances 12,500 Total Fund Balance $ (5,667,051) Income (Loss) Before Transfers

Compensation

the period ended

Workers'

For

February 28, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating revenues: Charges for Services $ 3,196,000 3,196,000 1,962,867 (1,233,133) 61.42% -5.25% Miscellaneous 0.00% -66.67% Total Operating Revenues 3,196,000 3,196,000 1,962,867 (1,233,133) 61.42% -5.25% Operating Expenses: Personnel Services 4,797 (4,797) 0.00% -66.67% Other Services 2,936,292 2,936,292 1,329,648 1,606,644 45.28% -21.39% Supplies 2,000 2,000 2,000 0.00% -66.67% Capital Outlay 0.00% -66.67% Other Expenses 0.00% -66.67% Total Operating Expenses 2,938,292 2,938,292 1,334,445 1,603,847 45.42% -21.25% Nonoperating Revenues (Expenses): Investment Income 23,000 23,000 28,112 5,112 122.23% 55.56% Miscellaneous Revenue (Expense) 0.00% -66.67% Total Nonoperating Revenue (Expenses) 23,000 23,000 28,112 5,112 122.23% 55.56% 280,708 280,708 656,534 375,826 233.89% 167.22% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -66.67% Transfers In 0.00% -66.67% Transfers Out 0.00% -66.67% Total Transfers 0.00% -66.67% Change In Net Position (Budget Basis) $ 280,708 280,708 656,534 375,826 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, 02/28/23 2,409,276 Other Net Position Components: Assigned - Current Year Encumbrances 35,280 Assigned - Prior Year Encumbrances Total Fund Balance $ 2,444,556 Income (Loss) Before Transfers

Risk Management

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Operating revenues: Charges for Services $ 10,506,740 10,506,740 7,004,493 (3,502,247) 66.67% 0.00% Miscellaneous 0.00% -66.67% Total Operating Revenues 10,506,740 10,506,740 7,004,493 (3,502,247) 66.67% 0.00% Operating Expenses: Personnel Services 5,575,572 5,479,572 3,119,711 2,359,861 56.93% -9.74% Retiree Benefits 268,000 268,000 158,725 109,275 59.23% -7.44% Other Services 4,446,414 4,477,414 3,917,087 560,327 87.49% 20.82% Supplies 29,900 29,900 18,769 11,131 62.77% -3.90% Capital Outlay 142,500 207,500 112,812 94,688 54.37% -12.30% Other Expenses 0.00% -66.67% Total Operating Expenses 10,462,386 10,462,386 7,327,104 3,135,282 70.03% 3.36% Nonoperating Revenues (Expenses): Investment Income 0.00% -66.67% Miscellaneous Revenue (Expense) 15,564 15,564 0.00% -66.67% Total Nonoperating Revenue (Expenses) 15,564 15,564 0.00% -66.67% 44,354 44,354 (307,047) (351,401) -692.26% -758.93% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -66.67% Transfers In – CARES Act 0.00% -66.67% Transfers Out 0.00% -66.67% Total Transfers 0.00% -66.67% Change In Net Position (Budget Basis) $ 44,354 44,354 (307,047) (351,401) Unassigned Fund Balance at Beginning of Year 970,744 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS 602,585 Ending Unassigned Fund Balance Non-GAAP Basis, 02/28/23 1,266,282 Other Net Position Components: Assigned - Current Year Encumbrances 403,154 Assigned - Prior Year Encumbrances 2,921 Total Fund Balance $ 1,672,357 Income (Loss) Before Transfers

Budgetary Comparison Schedule Finance & Support Services

For the period ended February 28, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Charges for Services $ 9,289 9,289 12,386 3,097 133.34% 66.67% Investment Income (Loss) 2,243 2,243 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 9,289 9,289 14,629 5,340 157.49% 90.82% Expenditures: General Government 157 (157) 0.00% -66.67% Debt Service 10,200 10,200 9,467 733 92.81% 26.14% Total Expenditures 10,200 10,200 9,624 576 94.35% 27.68% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total expenditures and other financing uses 10,200 10,200 9,624 576 94.35% 27.68% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (911) (911) 5,005 5,916 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, 02/28/23 109,240 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 109,240

Debt Service - Neighborhood Improvement Districts For the period ended February 28, 2023 30

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Charges for Services $ 5,380 5,380 0.00% -66.67% Investment Income 3,282 3,282 0.00% -66.67% Intergovernmental 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 8,662 8,662 0.00% -66.67% Other Financing Sources: Transfers In 115 115 0.00% -66.67% Total Other Financing Sources 115 115 0.00% -66.67% Total Revenues and Other Financing Sources 8,777 8,777 0.00% -66.67% Expenditures: Public Works 20 (20) 0.00% -66.67% Culture and Recreation 0.00% -66.67% Capital Outlay 184,552 9,150 175,402 4.96% -61.71% Total Expenditures 184,552 9,170 175,382 4.97% -61.70% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses — 184,552 9,170 175,382 4.97% -61.70% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (184,552) (393) 184,159 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, 02/28/23 (20,190) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 95,506 Total Fund Balance $ 75,316

Comparison Schedule

Budgetary

Street Improvements Capital Project Fund For the period ended February 28, 2023 31

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Charges for Services $ 0.00% -66.67% Investment Income (Loss) 342 342 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 342 342 0.00% -66.67% Expenditures: Public Works 6 (6) 0.00% -66.67% Culture and Recreation 0.00% -66.67% Capital Outlay 0.00% -66.67% Total Expenditures 6 (6) 0.00% -66.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 6 (6) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 336 336 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, 02/28/23 21,549 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,549

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Charges for Services $ 0.00% -66.67% Intergovernmental 0.00% -66.67% Investment Income 374 374 0.00% -66.67% Other Revenue 3,125 3,125 0.00% -66.67% Total revenues 3,499 3,499 0.00% -66.67% Other Financing Sources: Transfers In 153,637 153,637 0.00% -66.67% Total Other Financing Sources 153,637 153,637 0.00% -66.67% Total Revenues and Other Financing Sources 157,136 157,136 0.00% -66.67% Expenditures: Public Works 9 (9) 0.00% -66.67% Culture and Recreation 0.00% -66.67% Capital Outlay 231,511 107,964 123,547 46.63% -20.04% Total Expenditures 231,511 107,973 123,538 46.64% -20.03% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total expenditures and other financing uses 231,511 107,973 123,538 46.64% -20.03% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (231,511) 49,163 280,674 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, 02/28/23 (115,723) Other Fund Balance Components: Committed - Current Year Encumbrances 45,811 Committed - Prior Year Encumbrances Total Fund Balance $ (69,912)

and Other Improvements Capital Project Fund For the period ended February 28, 2023 33

Buildings

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Charges for Services $ 0.00% -66.67% Investment Income 0.00% -66.67% Other Revenue 0.00% -66.67% Total revenues 0.00% -66.67% Expenditures: Public Works 0.00% -66.67% Culture and Recreation 0.00% -66.67% Capital Outlay 0.00% -66.67% Total Expenditures 0.00% -66.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total expenditures and other financing uses 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ Unassigned Fund Balance at Beginning of Year (16,155) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 02/28/23 (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 February 28, 2023 34

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Charges for Services $ 0.00% -66.67% Investment Income (Loss) 512 512 0.00% -66.67% Other Revenue 0.00% -66.67% Total revenues 512 512 0.00% -66.67% Expenditures: Public Works 9 (9) 0.00% -66.67% Culture and Recreation 0.00% -66.67% Capital Outlay 0.00% -66.67% Total Expenditures 9 (9) 0.00% -66.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total expenditures and other financing uses 9 (9) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 503 503 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, 02/28/23 31,384 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,384

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Charges for Services $ 0.00% -66.67% Investment Income 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 0.00% -66.67% Expenditures: Public Works 0.00% -66.67% Culture and Recreation 0.00% -66.67% Capital Outlay 0.00% -66.67% Total Expenditures 0.00% -66.67% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 0.00% -66.67% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ Unassigned Net Position at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Net Position, 02/28/23 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 February 28, 2023 36

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Sales Taxes $ 8,470,843 8,470,843 5,258,421 (3,212,422) 62.08% -4.59% Investment Income 30,000 30,000 248,773 218,773 829.24% 762.57% Total Revenues 8,500,843 8,500,843 5,507,194 (2,993,649) 64.78% -1.89% Expenditures: Administrative Fee 169,417 169,417 105,168 64,249 62.08% -4.59% Insurance 4,750 4,750 4,750 0.00% -66.67% Legal 44,500 44,500 2,390 42,110 5.37% -61.30% Audit 5,500 5,500 5,500 100.00% 33.33% Banking 8,600 8,600 7,195 1,405 83.66% 16.99% Maintenance 100,000 100,000 100,000 0.00% -66.67% Capital Outlay 0.00% -66.67% Other 3,375 (3,375) 0.00% -66.67% Total Expenditures 332,767 332,767 123,628 209,139 37.15% -29.52% Other Financing Uses: Transfers Out - EATS 1,175,000 1,175,000 556,447 618,553 47.36% -19.31% Transfers Out - Debt Service (City) 4,202,213 4,202,213 502,571 3,699,642 11.96% -54.71% Transfers Out - Captial Projects 2,309,104 2,309,104 2,088,340 220,764 90.44% 23.77% Total Other Financing Uses 7,686,317 7,686,317 3,147,358 4,538,959 40.95% -25.72% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 481,759 481,759 2,236,208 1,754,449 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, 02/28/23 12,675,657 Other Fund Balance Components: Restricted - current year encumbrances Restricted - prior year encumbrances 5,795 Total Fund Balance $ 12,681,452

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For

Crackerneck

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Sales taxes $ 356,927 356,927 0.00% -66.67% Investment income 6,026 6,026 0.00% -66.67% Total revenues 362,953 362,953 0.00% -66.67% Expenditures: Administrative fee 7,139 (7,139) 0.00% -66.67% Insurance 2,354 (2,354) 0.00% -66.67% Legal 1,250 (1,250) 0.00% -66.67% Audit 5,500 (5,500) 0.00% -66.67% Banking 362 (362) 0.00% -66.67% Contract services 0.00% -66.67% Capital outlay 0.00% -66.67% Other 0.00% -66.67% Total expenditures 16,605 (16,605) 0.00% -66.67% Other financing uses: Transfers out - EATS 178,463 (178,463) 0.00% -66.67% Transfers out - Debt Service (City) 0.00% -66.67% Total other financing uses 178,463 (178,463) 0.00% -66.67% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 167,885 167,885 Unassigned Fund Balance at Beginning of Year 190,339 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (448) Unassigned Ending Fund Balance, 02/28/23 357,776 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation 7,623 Total Fund Balance $ 365,399

Creek TDD

the period

February

2023 38

ended

28,

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 15,057,537 15,057,537 0.00% -66.67% Investment Income (Loss) 455,166 442,827 0.00% -66.67% Other revenue 807,592 807,592 0.00% -66.67% Total Revenues 16,320,295 16,307,956 0.00% -66.67% Other Financing Sources: Transfers In 556,447 556,447 0.00% -66.67% Total Other Financing Sources 556,447 556,447 0.00% -66.67% Total Revenues and Other Financing Sources 16,876,742 16,864,403 0.00% -66.67% Expenditures: Tax Increment Financing 1,191,347 (1,191,166) 0.00% -66.67% Debt Service Principal 4,775,000 4,775,000 3,757,862 1,017,138 78.70% 12.03% Interest and Fiscal Agent Fees 4,356,100 4,356,100 4,288,603 67,497 98.45% 31.78% Debt Issuance Costs 0.00% -66.67% Total Expenditures 9,131,100 9,131,100 9,237,812 (106,531) 101.17% 34.50% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 556,447 (556,447) 0.00% -66.67% Total Other Financing Uses 556,447 (556,447) 0.00% -66.67% Total Expenditures and Other Financing Uses 9,131,100 9,131,100 9,794,259 (662,978) 107.26% 40.59% Excess of Revenues Over (Under) Expenditures and other financing uses $ (9,131,100) (9,131,100) 7,082,483 16,213,583 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, 02/28/23 28,099,074 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 10,524,834 Total Fund Balance $ 38,623,908

Increment Financing

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax

Summary For the Period Ended February 28, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Santa Fe TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 35,161 35,161 0.00% -66.67% Investment Income (Loss) 979 979 0.00% -66.67% Other Revenue 80,632 80,632 0.00% -66.67% Total Revenues 116,772 116,772 0.00% -66.67% Other Financing Sources: Transfers In 0.00% -66.67% Total Other Financing Sources 0.00% -66.67% Total Revenues and Other Financing Sources 116,772 116,772 0.00% -66.67% Expenditures: Tax Increment Financing 0.00% -66.67% 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% -16.40% Debt Issuance Costs 0.00% -66.67% Total Expenditures 531,000 531,000 266,356 264,644 50.16% -16.51% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 531,000 531,000 266,356 264,644 50.16% -16.51% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (531,000) (531,000) (149,584) 381,416 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, 02/28/23 (1,075,569) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 483,752 Total Fund Balance $ (591,817)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 200,341 200,341 0.00% -66.67% Investment Income (Loss) 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 200,341 200,341 0.00% -66.67% Other Financing Sources: Transfers In 0.00% -66.67% Total Other Financing Sources 0.00% -66.67% Total Revenues and Other Financing Sources 200,341 200,341 0.00% -66.67% Expenditures: Tax Increment Financing 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 200,341 200,341 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, 02/28/23 (2,493,601) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,493,601)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Drumm Farm TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ (1,288) (1,288) 0.00% -66.67% Investment Income (Loss) 4 4 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues (1,284) (1,284) 0.00% -66.67% Expenditures: Tax Increment Financing (1,284) 1,284 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures (1,284) 1,284 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses (1,284) 1,284 0.00% -66.67% 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, 02/28/23 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 February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 4,767,378 4,767,378 0.00% -66.67% Investment Income (Loss) 309,547 309,547 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 5,076,925 5,076,925 0.00% -66.67% Other Financing Sources: Transfers In 522,981 522,981 0.00% -66.67% Total Other Financing Sources 522,981 522,981 0.00% -66.67% Total Revenues and Other Financing Sources 5,599,906 5,599,906 0.00% -66.67% Expenditures: Tax Increment Financing 270,064 (270,064) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 270,064 (270,064) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 522,981 (522,981) 0.00% -66.67% Total Other Financing Uses 522,981 (522,981) 0.00% -66.67% Total Expenditures and Other Financing Uses 793,045 (793,045) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 4,806,861 4,806,861 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, 02/28/23 22,065,593 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 392,126 Total Fund Balance $ 22,457,719

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 67,733 67,733 0.00% -66.67% Investment Income (Loss) 4,442 4,442 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 72,175 72,175 0.00% -66.67% Expenditures: Tax Increment Financing 3 (3) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 74,800 (74,800) 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 74,803 (74,803) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 74,803 (74,803) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (2,628) (2,628) 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, 02/28/23 7,482 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 7,482

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF

For the Period Ended February 28, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 1,319,965 1,319,965 0.00% -66.67% Investment Income (Loss) 52,770 52,770 0.00% -66.67% Other Revenue 726,960 726,960 0.00% -66.67% Total Revenues 2,099,695 2,099,695 0.00% -66.67% Other Financing Sources: Transfers In 0.00% -66.67% Total Other Financing Sources 0.00% -66.67% Total Revenues and Other Financing Sources 2,099,695 2,099,695 0.00% -66.67% Expenditures: Tax Increment Financing 4,936 (4,936) 0.00% -66.67% Debt Service Principal 2,260,000 2,260,000 2,260,000 100.00% 33.33% Interest and Fiscal Agent Fees 3,270,500 3,270,500 3,270,362 138 100.00% 33.33% Debt Issuance Costs 0.00% -66.67% Total Expenditures 5,530,500 5,530,500 5,535,298 (4,798) 100.09% 33.42% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 5,530,500 5,530,500 5,535,298 (4,798) 100.09% 33.42% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (5,530,500) (5,530,500) (3,435,603) 2,094,897 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, 02/28/23 1,061,702 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 6,300,062 Total Fund Balance $ 7,361,764

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 747,334 747,334 0.00% -66.67% Investment Income (Loss) 1,752 1,752 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 749,086 749,086 0.00% -66.67% Expenditures: Tax Increment Financing 23 (23) 0.00% -66.67% Debt Service Principal 715,476 (715,476) 0.00% -66.67% Interest and Fiscal Agent Fees 17,124 (17,124) 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 732,623 (732,623) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 732,623 (732,623) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 16,463 16,463 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, 02/28/23 25,923 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 25,923

Old Landfill TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Trinity TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 438,802 438,802 0.00% -66.67% Investment Income (Loss) 813 813 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 439,615 439,615 0.00% -66.67% Other Financing Sources: Transfers In 27,785 27,785 0.00% -66.67% Total Other Financing Sources 27,785 27,785 0.00% -66.67% Total Revenues and Other Financing Sources 467,400 467,400 0.00% -66.67% Expenditures: Tax Increment Financing 13 (13) 0.00% -66.67% Debt Service Principal 366,798 (366,798) 0.00% -66.67% Interest and Fiscal Agent Fees 53,002 (53,002) 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 419,813 (419,813) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 27,785 (27,785) 0.00% -66.67% Total Other Financing Uses 27,785 (27,785) 0.00% -66.67% Total Expenditures and Other Financing Uses 447,598 (447,598) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 19,802 19,802 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, 02/28/23 74,418 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 74,418

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 4,199,111 4,199,111 0.00% -66.67% Investment Income (Loss) 29,965 29,965 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 4,229,076 4,229,076 0.00% -66.67% Other Financing Sources: Transfers In 5,681 5,681 0.00% -66.67% Total Other Financing Sources 5,681 5,681 0.00% -66.67% Total Revenues and Other Financing Sources 4,234,757 4,234,757 0.00% -66.67% Expenditures: Tax Increment Financing 901,713 (901,713) 0.00% -66.67% Debt Service Principal 2,305,000 2,305,000 2,305,000 0.00% -66.67% Interest and Fiscal Agent Fees 764,600 764,600 382,300 382,300 50.00% -16.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 3,069,600 3,069,600 1,284,013 1,785,587 41.83% -24.84% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 5,681 (5,681) 0.00% -66.67% Total Other Financing Uses 5,681 (5,681) 0.00% -66.67% Total Expenditures and Other Financing Uses 3,069,600 3,069,600 1,289,694 1,779,906 42.02% -24.65% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (3,069,600) (3,069,600) 2,945,063 6,014,663 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, 02/28/23 3,885,441 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,348,894 Total Fund Balance $ 7,234,335

TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule HCA

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 214,445 214,445 0.00% -66.67% Investment Income (Loss) 1,004 1,004 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 215,449 215,449 0.00% -66.67% Expenditures: Tax Increment Financing 14 (14) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 100,650 (100,650) 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 100,664 (100,664) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 100,664 (100,664) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 114,785 114,785 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, 02/28/23 168,027 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 168,027

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 1 TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ (156,025) (156,025) 0.00% -66.67% Investment Income (Loss) 261 261 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues (155,764) (155,764) 0.00% -66.67% Expenditures: Tax Increment Financing 10 (10) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 10 (10) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 10 (10) 0.00% -66.67% 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, 02/28/23 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

23rd & Noland Project 2 TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 13,230 13,230 0.00% -66.67% Investment Income (Loss) 55 55 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 13,285 13,285 0.00% -66.67% Expenditures: Tax Increment Financing 1 (1) 0.00% -66.67% Debt Service Principal 15,400 (15,400) 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 15,401 (15,401) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 15,401 (15,401) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (2,116) (2,116) 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, 02/28/23 5,927 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 5,927

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

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 25,278 25,278 0.00% -66.67% Investment Income (Loss) 183 183 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 25,461 25,461 0.00% -66.67% Expenditures: Tax Increment Financing 3 (3) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 3 (3) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 3 (3) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 25,458 25,458 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, 02/28/23 33,348 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 33,348

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 411,991 411,991 0.00% -66.67% Investment Income (Loss) 3,835 3,835 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 415,826 415,826 0.00% -66.67% Expenditures: Tax Increment Financing 54 (54) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 54 (54) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 54 (54) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 415,772 415,772 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, 02/28/23 505,668 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 505,668

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Independence Square TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 277,224 277,224 0.00% -66.67% Investment Income (Loss) 16,791 16,791 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 294,015 294,015 0.00% -66.67% Expenditures: Tax Increment Financing 14,802 (14,802) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 14,802 (14,802) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 14,802 (14,802) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 279,213 279,213 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, 02/28/23 1,047,874 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,047,874

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 1,981,757 1,981,757 0.00% -66.67% Investment Income (Loss) 16,807 16,807 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 1,998,564 1,998,564 0.00% -66.67% Expenditures: Tax Increment Financing 173 (173) 0.00% -66.67% Debt Service Principal 141,629 (141,629) 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 141,802 (141,802) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 141,802 (141,802) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,856,762 1,856,762 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, 02/28/23 2,052,743 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 2,052,743

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 309,223 309,223 0.00% -66.67% Investment Income (Loss) 2,817 2,817 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 312,040 312,040 0.00% -66.67% Expenditures: Tax Increment Financing 42 (42) 0.00% -66.67% Debt Service Principal 123,268 (123,268) 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 123,310 (123,310) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 123,310 (123,310) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 188,730 188,730 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, 02/28/23 314,141 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 314,141

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 72,986 72,986 0.00% -66.67% Investment Income (Loss) 394 394 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 73,380 73,380 0.00% -66.67% Expenditures: Tax Increment Financing 7 (7) 0.00% -66.67% Debt Service Principal 12,811 (12,811) 0.00% -66.67% Interest and Fiscal Agent Fees 124,289 (124,289) 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 137,107 (137,107) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 137,107 (137,107) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (63,727) (63,727) 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, 02/28/23 28,395 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 28,395

Marketplace Project 1 TIF

For the Period Ended February 28, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ 132,891 132,891 0.00% -66.67% Investment Income (Loss) 408 408 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 133,299 133,299 0.00% -66.67% Expenditures: Tax Increment Financing 592 (592) 0.00% -66.67% Debt Service Principal 17,480 (17,480) 0.00% -66.67% Interest and Fiscal Agent Fees 104,720 (104,720) 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 122,792 (122,792) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 122,792 (122,792) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 10,507 10,507 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, 02/28/23 43,180 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 43,180

Marketplace Project 2 TIF

For the Period Ended February 28, 2023

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund

For the Period Ended February 28, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 66.67% of Year Budget Revenues: Taxes $ Property tax RSO - Cargo Largo 3,430 3,430 0.00% -66.67% Hartman Heritage 76,019 76,019 0.00% -66.67% Drumm Farm 195,573 195,573 0.00% -66.67% Mt Washington 2,603 2,603 0.00% -66.67% 23rd & Noland - Project 1 65,622 65,622 0.00% -66.67% Sales tax RSO - Cargo Largo 223,424 223,424 0.00% -66.67% Drumm Farm 14,496 14,496 0.00% -66.67% Eastland 409,232 409,232 0.00% -66.67% Mt Washington 677 677 0.00% -66.67% 23rd & Noland - Project 1 21,147 21,147 0.00% -66.67% Investment Income (Loss) 12,339 12,339 0.00% -66.67% Other Revenue 0.00% -66.67% Total Revenues 1,024,562 1,024,562 0.00% -66.67% Expenditures: Tax Increment Financing 181 (181) 0.00% -66.67% Debt Service Principal 0.00% -66.67% Interest and Fiscal Agent Fees 0.00% -66.67% Debt Issuance Costs 0.00% -66.67% Total Expenditures 181 (181) 0.00% -66.67% Other Financing Uses: Issuance of Debt 0.00% -66.67% Reoffering Premium/Original Issue Discount 0.00% -66.67% Payment to Refund Loans Escrow Agent 0.00% -66.67% Transfers Out 0.00% -66.67% Total Other Financing Uses 0.00% -66.67% Total Expenditures and Other Financing Uses 181 (181) 0.00% -66.67% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,024,381 1,024,381 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, 02/28/23 1,359,017 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,359,017