2023 Jan Monthly Report by cityofindepmo

Monthly Financial and Operating Report January 2023

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

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Real Estate Tax $ 5,903,000 5,903,000 5,684,670 (218,330) 96.30% 37.97% Sales Tax 20,635,000 20,635,000 12,555,895 (8,079,105) 60.85% 2.52% Use Tax 535,000 535,000 (535,000) 0.00% -58.33% Cigarette Tax 380,000 380,000 175,227 (204,773) 46.11% -12.22% Franchise Tax 8,344,000 8,344,000 3,465,483 (4,878,517) 41.53% -16.80% Licenses and Permits 4,410,950 4,410,950 2,683,040 (1,727,910) 60.83% 2.50% Intergovernmental 5,810,000 5,810,000 3,855,876 (1,954,124) 66.37% 8.04% Charges for Current Services 1,955,400 1,956,400 1,347,933 (608,467) 68.90% 10.57% Interfund Charges for Support Services 2,354,600 2,354,600 1,373,517 (981,083) 58.33% 0.00% Fines and Forfeitures 2,156,000 2,156,000 1,136,185 (1,019,815) 52.70% -5.63% Investment Income (Loss) 220,000 220,000 88,453 (131,547) 40.21% -18.12% Other Revenue 750,400 750,400 151,117 (599,283) 20.14% -38.19% Total Revenues 53,454,350 53,455,350 32,517,396 (20,937,954) 60.83% 2.50% Other Financing Sources: Payments In Lieu of Taxes 20,848,787 20,848,787 13,375,708 (7,473,079) 64.16% 5.83% Transfers In 0.00% -58.33% Operating Transfers In - American Rescue Plan 0.00% -58.33% Total Other Financing Sources 20,848,787 20,848,787 13,375,708 (7,473,079) 64.16% 5.83% Total Revenues and Other Financing Sources 74,303,137 74,304,137 45,893,104 (28,411,033) 61.76% 3.43% Expenditures: City Council 686,729 686,729 419,439 267,290 61.08% 2.75% City Clerk 266,577 332,702 305,007 27,695 91.68% 33.35% City Manager 1,101,987 1,101,987 573,436 528,551 52.04% -6.29% Municipal Court 1,687,121 1,687,121 902,286 784,835 53.48% -4.85% Law 182,663 182,663 96,513 86,150 52.84% -5.49% Finance 626,644 627,644 543,033 84,611 86.52% 28.19% Community Development 5,387,456 5,387,456 3,061,229 2,326,227 56.82% -1.51% Police 34,273,528 34,273,528 19,452,501 14,821,027 56.76% -1.57% Fire 23,811,497 23,811,497 14,970,883 8,840,614 62.87% 4.54% Municipal Services (Public Works) 5,972,696 5,972,696 3,099,688 2,873,008 51.90% -6.43% Parks and Recreation 296,239 296,239 127,356 168,883 42.99% -15.34% Contingencies 0.00% -58.33% Debt service 0.00% -58.33% Total Expenditures 74,293,137 74,360,262 43,551,371 30,808,891 58.57% 0.24% Other Financing Uses: Transfers Out 10,000 10,000 161,638 (151,638) 1616.38% 1558.05% Total Expenditures and Other Financing Uses 74,303,137 74,370,262 43,713,009 30,657,253 58.78% 0.45% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (66,125) 2,180,095 2,246,220 Unassigned Fund Balance at Beginning of Year 6,281,728 Cancellation of prior year encumbrances 25,330 Change in other fund balance components during the year (212,772) Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/23 8,274,381 Restricted 294,995 Committed 13,469 Assigned 1,400,323 Total Fund Balance $ 9,983,168

Fund For the period ended January 31, 2023 1

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 9,715,000 9,715,000 5,902,481 (3,812,519) 60.76% 2.43% Use Tax 268,000 268,000 (268,000) 0.00% -58.33% Charges for Services 0.00% -58.33% Intergovernmental Revenue 220,213 220,213 0.00% -58.33% Investment Income (Loss) 77,000 77,000 289,656 212,656 376.18% 317.85% Other Revenue 0.00% -58.33% Total Revenues 10,060,000 10,060,000 6,412,350 (3,647,650) 63.74% 5.41% Other Financing Sources: Transfers in 0.00% -58.33% Total other financing sources 0.00% -58.33% Total revenues and other financing sources 10,060,000 10,060,000 6,412,350 (3,647,650) 63.74% 5.41% Expenditures: General Government 0.00% -58.33% Street Maintenance 1,265,081 1,265,081 659,921 605,160 52.16% -6.17% Capital Outlay 6,556,836 15,693,615 946,441 14,747,174 6.03% -52.30% Debt Service 1,744,200 1,744,200 217,074 1,527,126 12.45% -45.88% Total Expenditures 9,566,117 18,702,896 1,823,436 16,879,460 9.75% -48.58% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 9,566,117 18,702,896 1,823,436 16,879,460 9.75% -48.58% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 493,883 (8,642,896) 4,588,914 13,231,810 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 109,052 Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/23 4,629,279 Fund Balance Components: Restricted - Current Year Encumbrances 1,076,116 Restricted - Prior Year Encumbrances 6,238,028 Restricted - Debt Reserve Project Accounts - Capital Projects 11,311,267 Total Fund Balance $ 23,254,690

Improvements Sales Tax Fund

the period ended January 31, 2023 2

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 2,951,502 (1,906,498) 60.76% 2.43% Use Tax 134,000 134,000 (134,000) 0.00% -58.33% Charges for services 474,540 474,540 338,256 (136,284) 71.28% 12.95% Intergovernmental 88,500 88,500 29,133 (59,367) 32.92% -25.41% Investment Income (Loss) 59,180 59,180 35,374 (23,806) 59.77% 1.44% Other Revenue 7,500 7,500 24,179 16,679 322.39% 264.06% Total Revenues 5,621,720 5,621,720 3,378,444 (2,243,276) 60.10% 1.77% Other Financing Sources: Transfers In 0.00% -58.33% Transfers In - American Rescue Plan 0.00% -58.33% Proceeds from Bond Issuance/Capital Lease 0.00% -58.33% Total Other Financing Sources 0.00% -58.33% Total Revenues and Other Financing Sources 5,621,720 5,621,720 3,378,444 (2,243,276) 60.10% 1.77% Expenditures: Culture and Recreation 5,103,261 5,103,261 3,112,055 1,991,206 60.98% 2.65% Capital Outlay 993,000 1,875,283 479,318 1,395,965 25.56% -32.77% Debt Service 0.00% -58.33% Total Expenditures 6,096,261 6,978,544 3,591,373 3,387,171 51.46% -6.87% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 6,096,261 6,978,544 3,591,373 3,387,171 51.46% -6.87% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (474,541) (1,356,824) (212,929) 1,143,895 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 5,744 Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/23 2,862,294 Other Fund Balance Components: Restricted - Current Year Encumbrances 721,502 Restricted - Prior Year Encumbrances 44,822 Total Fund Balance $ 3,628,618

the period

January

2023 3

Improvements Sales Tax Fund

ended

31,

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm Water Sales Tax Fund

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 2,951,502 (1,906,498) 60.76% 2.43% Use Tax 134,000 134,000 (134,000) 0.00% -58.33% Intergovernmental 0.00% -58.33% Investment Income (loss) 164,000 164,000 144,652 (19,348) 88.20% 29.87% Other Revenue 7,900 16,685 16,432 (253) 98.48% 40.15% Total revenues 5,163,900 5,172,685 3,112,586 (2,060,099) 60.17% 1.84% Expenditures: Storm water Administration 233,009 233,009 156,206 76,803 67.04% 8.71% Maintenance 2,684,530 2,693,315 1,244,145 1,449,170 46.19% -12.14% Permit completion 318,000 318,000 305,200 12,800 95.97% 37.64% Capital outlay 1,500,000 4,401,363 892,436 3,508,927 20.28% -38.05% Total Expenditures 4,735,539 7,645,687 2,597,987 5,047,700 33.98% -24.35% Other financing uses: Transfers out 1,000 (1,000) 0.00% -58.33% Total other financing uses 1,000 (1,000) 0.00% -58.33% Total Ependitures and Other Financing Uses 4,735,539 7,645,687 2,598,987 5,046,700 33.99% -24.34% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 428,361 (2,473,002) 513,599 2,986,601 Unassigned Fund Balance at Beginning of Year 9,093,308 Cancellation of Prior Year Encumbrances 116,593 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/23 9,723,500 Other Fund Balance Components: Restricted - Current Year Encumbrances 892,549 Restricted - Prior Year Encumbrances 492,836 Restricted - Regional Detention Construction 120,524 Restricted - Regional Detention Maintenance 59,159 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 11,788,568

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police Public Safety Sales Tax Fund

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 2,580,000 2,580,000 1,585,844 (994,156) 61.47% 3.14% Use Tax 67,000 67,000 (67,000) 0.00% -58.33% Investment Income (Loss) 35,000 35,000 29,766 (5,234) 85.05% 26.72% Other Revenue 7,600 7,600 74,731 67,131 983.30% 924.97% Total Revenues 2,689,600 2,689,600 1,690,341 (999,259) 62.85% 4.52% Expenditures: Public Safety Communications 522,200 522,200 423,331 98,869 81.07% 22.74% Facilities 105,200 105,200 70,781 34,419 67.28% 8.95% Equipment 1,743,700 1,743,700 1,446,692 297,008 82.97% 24.64% Debt Service 535 (535) 0.00% -58.33% Total Expenditures 2,371,100 2,371,100 1,941,339 429,761 81.88% 23.55% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 2,371,100 2,371,100 1,941,339 429,761 81.88% 23.55% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 318,500 318,500 (250,998) (569,498) 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, 01/31/23 2,196,432 Other Fund Balance Components: Restricted - Current Year Encumbrances 407,478 Restricted - Prior Year Encumbrances 36,451 Total Fund Balance $ 2,640,361

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 8,770,000 8,770,000 6,384,968 (2,385,032) 72.80% 14.47% Use Tax 268,000 268,000 (268,000) 0.00% -58.33% Investment Income (Loss) 29,000 29,000 46,727 17,727 161.13% 102.80% Other Revenue 6,000 6,000 2,310 (3,690) 38.50% -19.83% Total Revenues 9,073,000 9,073,000 6,434,005 (2,638,995) 70.91% 12.58% Expenditures: Public Safety 6,821,786 7,812,662 3,570,418 4,242,244 45.70% -12.63% Debt Service 73,300 73,300 73,300 0.00% -58.33% Total Expenditures 6,895,086 7,885,962 3,570,418 4,315,544 45.28% -13.05% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 6,895,086 7,885,962 3,570,418 4,315,544 45.28% -13.05% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,177,914 1,187,038 2,863,587 1,676,549 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, 01/31/23 4,718,559 Other Fund Balance Components: Restricted - Current Year Encumbrances 1,108,091 Restricted - Prior Year Encumbrances 204,812 Total Fund Balance $ 6,031,462

Protection Sales Tax Fund For the period ended January 31, 2023 6

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Use Tax $ 782,000 782,000 782,000 100.00% 41.67% Intergovernmental Revenue 0.00% -58.33% Investment Income (Loss) 3,000 3,000 8,223 5,223 274.10% 215.77% Other Revenue 0.00% -58.33% Total Revenues 785,000 785,000 790,223 5,223 100.67% 42.34% Expenditures: General Government 0.00% -58.33% Animal Services 769,213 769,213 382,609 386,604 49.74% -8.59% Capital Outlay 0.00% -58.33% Debt Service 0.00% -58.33% Total Expenditures 769,213 769,213 382,609 386,604 49.74% -8.59% Other Financing Uses: Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 769,213 769,213 382,609 386,604 49.74% -8.59% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 15,787 15,787 407,614 391,827 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, 01/31/23 615,317 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 615,317

Animal Shelter Use Tax For the period ended January 31, 2023 7

Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Use Tax $ 4,100,000 4,100,000 3,592,050 (507,950) 87.61% 29.28% Investment Income (Loss) 59,000 59,000 68,890 9,890 116.76% 58.43% Other Revenue 0.00% -58.33% Total Revenues 4,159,000 4,159,000 3,660,940 (498,060) 88.02% 29.69% Expenditures: Public Safety 4,029,166 4,175,616 2,312,792 1,862,824 55.39% -2.94% Debt Service 0.00% -58.33% Total Expenditures 4,029,166 4,175,616 2,312,792 1,862,824 55.39% -2.94% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 4,029,166 4,175,616 2,312,792 1,862,824 55.39% -2.94% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 129,834 (16,616) 1,348,148 1,364,764 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, 01/31/23 6,041,846 Other Fund Balance Components: Restricted - Current Year Encumbrances 296,117 Restricted - Prior Year Encumbrances Total Fund Balance $ 6,337,963

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended January 31, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 881,500 881,500 856,450 (25,050) 97.16% 38.83% Charges for Services 154,500 154,500 96,492 (58,008) 62.45% 4.12% Licenses & Permits 392,238 392,238 369,100 (23,138) 94.10% 35.77% Investment Income (Loss) 3,731 3,731 7,971 4,240 213.64% 155.31% Other Revenue 14,000 14,000 11,075 (2,925) 79.11% 20.78% Total Revenues 1,445,969 1,445,969 1,341,088 (104,881) 92.75% 34.42% Other Financing Sources: Transfers In 0.00% -58.33% Transfers In - American Rescue Plan 300,000 300,000 300,000 100.00% 41.67% Total Other Financing Uses 300,000 300,000 300,000 100.00% 41.67% Total Revenues and Other Sources 1,745,969 1,745,969 1,641,088 (104,881) 93.99% 35.66% Expenditures: Animal Services 1,045,512 1,045,512 548,998 496,514 52.51% -5.82% Health Services 733,636 733,636 382,585 351,051 52.15% -6.18% Total Expenditures 1,779,148 1,779,148 931,583 847,565 52.36% -5.97% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 1,779,148 1,779,148 931,583 847,565 52.36% -5.97% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (333,179) (333,179) 709,505 1,042,684 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, 01/31/23 875,227 Other Fund Balance Components: Restricted - Current Year Encumbrances 8,886 Restricted - Prior Year Encumbrances Total Fund Balance $ 884,113

Parks and Recreation Property Tax Levy For the period ended January 31, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 1,876,775 1,876,775 1,819,955 (56,820) 96.97% 38.64% Intergovernmental 0.00% -58.33% Charges for Services 120,650 120,650 63,852 (56,798) 52.92% -5.41% Investment Income (Loss) 19,165 19,165 12,246 (6,919) 63.90% 5.57% Other Revenue 5,287 5,287 0.00% -58.33% Total Revenues 2,016,590 2,016,590 1,901,340 (115,250) 94.28% 35.95% Expenditures: Parks and Recreation 2,554,180 2,554,180 1,508,376 1,045,804 59.06% 0.73% Total Expenditures 2,554,180 2,554,180 1,508,376 1,045,804 59.06% 0.73% Other Financing Uses – Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 2,554,180 2,554,180 1,508,376 1,045,804 59.06% 0.73% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (537,590) (537,590) 392,964 930,554 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, 01/31/23 974,740 Other Fund Balance Components: Restricted - Current Year Encumbrances 80,444 Restricted - Prior Year Encumbrances Total Fund Balance $ 1,055,184 10

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended January 31, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Transient Guest Taxes $ 1,975,000 1,975,000 1,382,488 (592,512) 70.00% 11.67% Charges for Services 32,000 32,000 14,041 (17,959) 43.88% -14.45% Investment Income (Loss) 25,050 25,050 25,702 652 102.60% 44.27% Other Revenue 12,050 12,050 5,684 (6,366) 47.17% -11.16% Total Revenues 2,044,100 2,044,100 1,427,915 (616,185) 69.86% 11.53% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Revenues and Other Sources 2,044,100 2,044,100 1,427,915 (616,185) 69.86% 11.53% Expenditures: Tourism 2,709,247 3,339,449 1,108,421 2,231,028 33.19% -25.14% Total Expenditures 2,709,247 3,339,449 1,108,421 2,231,028 33.19% -25.14% Other Financing Uses – Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 2,709,247 3,339,449 1,108,421 2,231,028 33.19% -25.14% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (665,147) (1,295,349) 319,494 1,614,843 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, 01/31/23 1,498,206 Other Fund Balance Components: Restricted - Current Year Encumbrances 377,237 Restricted - Prior Year Encumbrances 60,103 Restricted - Operating Reserve 376,368 Total Fund Balance $ 2,311,914

Independence Square Benefit District For the period ended January 31, 2023 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 26,384 26,384 0.00% -58.33% Investment Income (Loss) 742 742 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 27,126 27,126 0.00% -58.33% Expenditures: Capital Outlay 423 (423) 0.00% -58.33% Total Expenditures 423 (423) 0.00% -58.33% Other Financing Uses – Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 423 (423) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26,703 26,703 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, 01/31/23 35,068 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 35,068 12

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Federal Grant - CDBG $ 800,000 800,000 373,360 (426,640) 46.67% -11.66% Other Revenue -58.33% Total Revenues 800,000 800,000 373,360 (426,640) 46.67% -11.66% Expenditures: CDBG Administration 160,000 160,000 98,069 61,931 61.29% 2.96% CDBG Expenditures 640,000 640,000 256,131 383,869 40.02% -18.31% Total Expenditures 800,000 800,000 354,200 445,800 44.28% -14.06% Other Financing Uses: Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Uses 800,000 800,000 354,200 445,800 44.28% -14.06% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 19,160 19,160 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, 01/31/23 (348,055) Other Fund Balance Components: Restricted - Current Year Encumbrances 75,414 Restricted - Prior Year Encumbrances 271,903 Total Fund Balance $ (738)

Schedule Community Development Block Grant Fund For the period ended January 31, 2023 13

Comparison

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: HOME Program Grant $ 465,330 499,770 254,282 (245,488) 50.88% -7.45% Total Revenues 465,330 499,770 254,282 (245,488) 50.88% -7.45% Expenditures: HOME Administration 46,533 80,973 60,143 20,830 74.28% 15.95% Multi Family Housing 325,730 325,730 325,730 0.00% -58.33% Community Housing Development 93,067 93,067 93,067 0.00% -58.33% Total Expenditures 465,330 499,770 60,143 439,627 12.03% -46.30% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 194,139 194,139 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, 01/31/23 (75,996) Other Fund Balance Components: Restricted - Current Year Encumbrances 20,440 Restricted - Prior Year Encumbrances 55,565 Total Fund Balance $ 9

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Licenses and Permits $ 10,163 10,163 0.00% -58.33% Investment Income (Loss) 21,000 21,000 15,025 (5,975) 71.55% 13.22% Other Revenue 0.00% -58.33% Total Revenues 21,000 21,000 25,188 4,188 119.94% 61.61% Expenditures: General Government 270 (270) 0.00% -58.33% Total expenditures 270 (270) 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 115 (115) 0.00% -58.33% Total Other Financing Uses 115 (115) 0.00% -58.33% Total Expenditures and Other Financing Uses 385 (385) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 21,000 21,000 24,803 3,803 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, 01/31/23 1,194,950 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,194,950

Comparison Schedule License Surcharge For the period ended January 31, 2023 15

Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Intergovernmental $ 2,311,280 6,885,826 1,640,516 (5,245,310) 23.82% -34.51% Charges for Services 109,023 109,023 114,939 5,916 105.43% 47.10% Other Revenue 140,620 235 (140,385) 0.17% -58.16% Total Revenues 2,420,303 7,135,469 1,755,690 (5,379,779) 24.61% -33.72% Other financing sources: Transfers In 0.00% -58.33% Total other financing sources 0.00% -58.33% Total revenues and other financing sources 2,420,303 7,135,469 1,755,690 (5,379,779) 24.61% -33.72% Expenditures: Public Safety 640,270 2,756,530 1,109,379 1,647,151 40.25% -18.08% General Government 27,892 108,713 15,725 92,988 14.46% -43.87% Culture and Recreation 82,434 26,187 56,247 31.77% -26.56% Community Development 940,000 1,995,670 1,232,057 763,613 61.74% 3.41% Animal Services 11,769 11,769 0.00% -58.33% Health Services 465,497 1,614,144 288,725 1,325,419 17.89% -40.44% Total Expenditures 2,073,659 6,569,260 2,672,073 3,897,187 40.68% -17.65% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 2,073,659 6,569,260 2,672,073 3,897,187 40.68% -17.65% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 346,644 566,209 (916,383) (1,482,592) Unassigned Fund Balance at Beginning of Year (227,386) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (5,744) Ending Unassigned Fund Balance, 01/31/23 (1,149,513) Other Fund Balance Components: Restricted - Current Year Encumbrances 750,476 Restricted - Prior Year Encumbrances 162,733 Total Fund Balance $ (236,304)

2023 16

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants For the period ended January 31,

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule American Rescue Plan (ARP) For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Intergovernmental $ 9,557,038 9,557,038 4,802,396 (4,754,642) 50.25% -8.08% Charges for Services 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 9,557,038 9,557,038 4,802,396 (4,754,642) 50.25% -8.08% Other financing sources: Transfers in 0.00% -58.33% Total other financing sources 0.00% -58.33% Total revenues and other financing sources 9,557,038 9,557,038 4,802,396 (4,754,642) 50.25% -8.08% Expenditures: Personnel Services 110,000 110,000 15,603 94,397 14.18% -44.15% Other Services 1,112,038 1,112,038 307,930 804,108 27.69% -30.64% Supplies 0.00% -58.33% Capital Outlay 4,135,000 4,135,000 417,286 3,717,714 10.09% -48.24% Total Expenditures 5,357,038 5,357,038 740,819 4,616,219 13.83% -44.50% Other Financing Uses: Transfers Out - American Rescue Plan 4,200,000 4,200,000 4,200,000 100.00% 41.67% Total Other Financing Uses 4,200,000 4,200,000 4,200,000 100.00% 41.67% Total Expenditures and Other Financing Uses 9,557,038 9,557,038 4,940,819 4,616,219 51.70% -6.63% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (138,423) (138,423) 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, 01/31/23 (366,436) Other Fund Balance Components: Restricted - Current Year Encumbrances 261,853 Restricted - Prior Year Encumbrances 104,583 Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating Revenues: Charges for Services $ 131,606,000 131,606,000 89,973,167 (41,632,833) 68.37% 10.04% Penalties 1,000,000 1,000,000 924,960 (75,040) 92.50% 34.17% Connection Charges 33,000 33,000 3,907 (29,093) 11.84% -46.49% Miscellaneous 31,848 31,848 0.00% -58.33% Temporary Service 1,000 1,000 750 (250) 75.00% 16.67% Rental Income 276,000 276,000 284,797 8,797 103.19% 44.86% Transmission Wheeling 7,000,000 7,000,000 3,228,189 (3,771,811) 46.12% -12.21% Total Operating Revenues 139,916,000 139,916,000 94,447,618 (45,468,382) 67.50% 9.17% Operating Expenses: Personnel Services 28,729,037 28,729,037 15,343,036 13,386,001 53.41% -4.92% Retiree Benefits 1,460,000 1,460,000 867,762 592,238 59.44% 1.11% Other Services 26,956,585 26,956,585 22,901,706 4,054,879 84.96% 26.63% Supplies 55,603,355 55,603,355 39,501,025 16,102,330 71.04% 12.71% Capital Projects 5,305,000 14,368,213 4,408,372 9,959,841 30.68% -27.65% Capital Operating 1,400,225 1,400,225 483,139 917,086 34.50% -23.83% Debt Service 7,896,466 7,896,466 2,841,854 5,054,612 35.99% -22.34% Other Expenses 100,000 100,000 100,000 0.00% -58.33% Total Operating Expenses 127,450,668 136,513,881 86,346,894 50,166,987 63.25% 4.92% Nonoperating Revenues (Expenses): Investment Income 118,000 118,000 750,619 632,619 636.12% 577.79% Interfund Charges for Support Services 2,011,000 2,011,000 1,221,044 (789,956) 60.72% 2.39% Miscellaneous Revenue (Expense) 15,700 15,700 342,185 326,485 2179.52% 2121.19% Total Nonoperating Revenue (Expenses) 2,144,700 2,144,700 2,313,848 169,148 107.89% 49.56% 14,610,032 5,546,819 10,414,572 4,867,753 187.76% 129.43% Capital Contributions 0.00% -58.33% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (9,240,973) (3,759,027) 71.08% 12.75% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers (13,000,000) (13,000,000) (9,240,973) (3,759,027) 71.08% 12.75% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,610,032 (7,453,181) 1,173,599 8,626,780 Beginning Available Resources 49,405,589 Prior Period Adjustment Year-End Investment Market Value Adjustment Ending Available Resources 50,579,188 Revenue Risk 5,300,000 Capital Reserve 3,000,000 Expense Risk 18,700,000 Working Capital 25,500,000 Targeted Reserve Level 52,500,000 Total Non-Restricted Resources Available $ (1,920,812) Income (Loss) Before Transfers

Power and Light - Open Capital Projects

As of January 31, 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 - 303,137.12 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 1,356,365.47 659,291.75 7,757.00 689,316.72 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 - 475,477.00 475,477.00 151,224.00 152,368.00 171,885.00 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 - 5,237,618.51 5,237,618.51 2,754,611.43 418,850.19 2,064,156.89 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 - 9,658.00 56,342.00 202103 Traffic Camera System Upgrades - 51,837.00 51,837.00 - - 51,837.00 202107 Motorola APX Radio Purchase Phase 2 - 67,716.89 67,716.89 - - 67,716.89 202108 Operations APC UPS Battery Replace - 110,000.00 110,000.00 - 10,300.00 99,700.00 202110 20MVAR Capacitor Bank Sub A - 520,726.57 520,726.57 163,065.05 203,460.73 154,200.79 202111 Transmission Pole Replacement Prog - 888,487.14 888,487.14 350,118.64 - 538,368.50 202201 Substation A Transformer T-9 Mtce - 180,000.00 180,000.00 - - 180,000.00 202204 Relay Test Set - 80,103.50 80,103.50 - 80,103.50202205 Desert Storm Switchgear Cabinets - 500,000.00 500,000.00 - - 500,000.00 202206 T & D Road Improvement Projects 500,000.00 - 500,000.00 - - 500,000.00 202208 Traffic Signal Detection Systems - 26,235.00 26,235.00 - - 26,235.00 202210 IPL Service Center PBX Upgrade to I - 85,000.00 85,000.00 - - 85,000.00 202211 H-5 Hot Gas Path Inspection - 1,170,634.91 1,170,634.91 - 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 2,199,612.14 - (0.17) 9669 SERVICE CTR FACILITY IMPROVE. - 520,084.17 520,084.17 7,174.50 - 512,909.67 $ 1,925,000.00 19,496,446.66 21,421,446.66 8,078,363.08 3,070,001.39 10,273,082.19 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,368,213.33 $ 7,053,233.33 21,421,446.66 Less Expenditures 363,726.50 2,706,274.89 3,070,001.39 Less Encumbrances 4,044,645.89 4,033,717.19 8,078,363.08 Total Available 9,959,840.94 $ 313,241.25 10,273,082.19

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating Revenues: Charges for Services $ 32,165,000 32,165,000 20,913,688 (11,251,312) 65.02% 6.69% Penalties 100,000 100,000 237,500 137,500 237.50% 179.17% Connection/Disconnection Charges 12,000 12,000 12,163 163 101.36% 43.03% Miscellaneous 10,000 10,000 13,493 3,493 134.93% 76.60% Returned Check Charges 23,000 23,000 16,980 (6,020) 73.83% 15.50% Rental Income 85,000 85,000 92,341 7,341 108.64% 50.31% Meter Repairs 0.00% -58.33% Merchandising Jobbing 5,572 5,572 0.00% -58.33% Total Operating Revenues 32,395,000 32,395,000 21,291,737 (11,103,263) 65.73% 7.40% Operating expenses: Personnel Services 9,646,673 9,646,673 4,732,204 4,914,469 49.06% -9.27% Retiree Benefits 364,000 364,000 204,668 159,332 56.23% -2.10% Other Services 13,703,182 13,703,182 6,076,601 7,626,581 44.34% -13.99% Supplies 2,840,700 2,840,700 2,358,320 482,380 83.02% 24.69% Capital Projects 7,800,000 22,584,919 4,938,676 17,646,243 21.87% -36.46% Capital Operating 1,134,500 1,134,500 477,496 657,004 42.09% -16.24% Debt Service 2,526,400 2,526,400 2,238,826 287,574 88.62% 30.29% Other Expenses 50,000 50,000 50,000 0.00% -58.33% Total Operating Expenses 38,065,455 52,850,374 21,026,791 31,823,583 39.79% -18.54% Nonoperating Revenues (Expenses): Investment Income 657,138 657,138 679,587 22,449 103.42% 45.09% Interfund Charges for Support Services 3,300,500 3,300,500 1,959,544 (1,340,956) 59.37% 1.04% Miscellaneous Revenue (Expense) 16,700 16,700 31,515 14,815 188.71% 130.38% Total Nonoperating Revenue (Expenses) 3,974,338 3,974,338 2,670,646 (1,303,692) 67.20% 8.87% (1,696,117) (16,481,036) 2,935,592 19,416,628 -17.81% -76.14% Transfers Out – Utility Payments In Lieu of Taxes (2,941,000) (2,941,000) (2,024,510) (916,490) 68.84% 10.51% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers (2,941,000) (2,941,000) (2,024,510) (916,490) 68.84% 10.51% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (4,637,117) (19,422,036) 911,082 20,333,118 Beginning Available Resources 48,655,139 Year-End Investment Market Value Adjustment Ending Available Resources 49,566,221 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 $ 35,166,221 Income (Loss) Before Transfers

Water - Open Capital Projects

As of January 31, 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 1,098,004.30 1,100.90 1,071,107.10 402004 Main Replace Walnut/Leslie/LeesSumm - 81,218.73 81,218.73 - - 81,218.73 402007 Courtney Bend Emergency Generator - 1,150,000.00 1,150,000.00 - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp - 1,000,000.00 1,000,000.00 - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 188,790.00 188,790.00 - - 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 697,170.77 697,170.77 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 - 540,502.00 540,502.00 153,318.97 345,021.03 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 7,772.00 121,431.75 20,796.25 402302 HSPS HVAC Improvements 250,000.00 - 250,000.00 - - 250,000.00 402303 Lime Silo Recoating 400,000.00 - 400,000.00 - - 400,000.00 9749 MAIN REPLACEMENT PROGRAM - 3,794,153.67 3,794,153.67 153,285.70 263,390.70 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 7,035,561.17 2,098,557.75 17,646,243.70 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 22,584,918.85 $ 4,195,443.77 26,780,362.62 Less Expenditures 155,460.63 1,943,097.12 2,098,557.75 Less Encumbrances 4,783,214.52 2,252,346.65 7,035,561.17 Total Available 17,646,243.70 $ - 17,646,243.70

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 35,821,585 35,821,585 21,021,515 (14,800,070) 58.68% 0.35% Penalties 200,000 200,000 133,172 (66,828) 66.59% 8.26% Total operating revenues 36,021,585 36,021,585 21,154,687 (14,866,898) 58.73% 0.40% Operating expenses: Personnel Services 6,796,986 6,796,986 3,285,552 3,511,434 48.34% -9.99% Retiree Benefits 348,000 348,000 207,002 140,998 59.48% 1.15% Other Services 15,594,591 15,594,591 7,583,612 8,010,979 48.63% -9.70% Supplies 1,285,100 1,285,100 582,893 702,207 45.36% -12.97% Capital Projects 1,750,000 14,137,113 481,761 13,655,352 3.41% -54.92% Capital Operating 593,000 593,000 339,446 253,554 57.24% -1.09% Debt Service 6,239,100 6,239,100 5,126,974 1,112,126 82.17% 23.84% Other Expenses 0.00% -58.33% Total Operating Expenses 32,606,777 44,993,890 17,607,240 27,386,650 39.13% -19.20% Nonoperating Revenues (Expenses): Investment Income 326,000 326,000 433,292 107,292 132.91% 74.58% Miscellaneous Revenue (Expense) 7,900 7,900 57,550 49,650 728.48% 670.15% Total Nonoperating Revenue (Expenses) 333,900 333,900 490,842 156,942 147.00% 88.67% 3,748,708 (8,638,405) 4,038,289 12,676,694 -46.75% -105.08% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (2,110,225) (1,486,387) 58.67% 0.34% Transfers In 10,000 10,000 10,000 100.00% 41.67% Transfers Out (1,000) 1,000 0.00% -58.33% Total Transfers (3,586,612) (3,586,612) (2,101,225) (1,485,387) 58.59% 0.26% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 162,096 (12,225,017) 1,937,064 14,162,081 Beginning Available Resources 31,326,433 Year-End Investment Market Value Adjustment Ending Available Resources 33,263,497 Revenue Risk 1,200,000 Capital Reserve 4,000,000 Expense Risk 700,000 Working Capital 6,800,000 Targeted Reserve Level 12,700,000 Total Non-Restricted Resources Available $ 20,563,497 Income (Loss) Before Transfers

Sanitary Sewer - Open Capital Projects

As of January 31, 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 60,549.33 - 79,193.75 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 7,462.50 4,887.96 1,897,726.03 302005 Biosolids Handling - 2,397,533.81 2,397,533.81 285,627.69 1,051,116.33 1,060,789.79 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 1,095,405.40 325,282.50 73,247.82 696,875.08 $ 500,000.00 16,256,832.04 16,756,832.04 1,249,919.05 1,697,257.22 13,809,655.77 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,137,112.86 $ 2,619,719.18 16,756,832.04 Less Expenditures 148,768.23 1,548,488.99 1,697,257.22 Less Encumbrances 332,993.10 916,925.95 1,249,919.05 Total Available 13,655,351.53 $ 154,304.24 13,809,655.77

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

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 0.00% -58.33% Miscellaneous 0.00% -58.33% Total operating revenues 0.00% -58.33% Operating Expenses: Personnel Services 0.00% -58.33% Other Services 0.00% -58.33% Supplies 0.00% -58.33% Capital Outlay 2,309,104 2,652,853 4,328,847 (1,675,994) 163.18% 104.85% Debt Service 5,648,400 5,648,400 1,377,527 4,270,873 24.39% -33.94% Other Expenses 0.00% -58.33% Total Operating Expenses 7,957,504 8,301,253 5,706,374 2,594,879 68.74% 10.41% Nonoperating Revenues (Expenses): Investment Income 6,200 6,200 116,373 110,173 1876.98% 1818.65% Miscellaneous Revenue (Expense) 0.00% -58.33% Sales Tax 2,400,000 2,400,000 1,059,018 (1,340,982) 44.13% -14.20% Total Nonoperating Revenue (Expenses) 2,406,200 2,406,200 1,175,391 (1,230,809) 48.85% -9.48% (5,551,304) (5,895,053) (4,530,983) 1,364,070 76.86% 18.53% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In 2,045,420 (2,045,420) 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 2,045,420 (2,045,420) 0.00% -58.33% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (5,551,304) (5,895,053) (2,485,563) 3,409,490 Beginning Available Resources (1,228,630) Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources $ (3,714,193) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary

Comparison Schedule

Central Garage

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 2,693,100 2,693,100 1,789,437 (903,663) 66.45% 8.12% Miscellaneous 8,437 8,437 0.00% -58.33% Total Operating Revenues 2,693,100 2,693,100 1,797,874 (895,226) 66.76% 8.43% Operating Expenses: Personnel Services 853,367 853,367 400,198 453,169 46.90% -11.43% Retiree Benefits 52,000 52,000 25,495 26,505 49.03% -9.30% Other Services 996,700 996,700 940,854 55,846 94.40% 36.07% Supplies 998,500 998,500 991,366 7,134 99.29% 40.96% Capital Outlay 8,000 8,000 5,619 2,381 70.24% 11.91% Other Expenses 0.00% -58.33% Total Operating Expenses 2,908,567 2,908,567 2,363,532 545,035 81.26% 22.93% Nonoperating Revenues (Expenses): Investment Income 6,500 6,500 4,950 (1,550) 76.15% 17.82% Miscellaneous Revenue (Expense) 281,000 281,000 917 (280,083) 0.33% -58.00% Total Nonoperating Revenue (Expenses) 287,500 287,500 5,867 (281,633) 2.04% -56.29% 72,033 72,033 (559,791) (631,824) -777.13% -835.46% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ 72,033 72,033 (559,791) (631,824) 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 (6,823) GAAP Components - OPEB and LAGERS 2,263,980 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 01/31/23 (180,705) Other Net Position Components: Assigned - Current Year Encumbrances 832,254 Assigned - Prior Year Encumbrances Total Fund Balance $ 651,549 Income (Loss) Before Transfers

CITY

INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Staywell Health Care

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 17,859,000 17,859,000 12,042,414 (5,816,586) 67.43% 9.10% Miscellaneous 0.00% -58.33% Total Operating Revenues 17,859,000 17,859,000 12,042,414 (5,816,586) 67.43% 9.10% Operating Expenses: Personnel Services 568,500 568,500 181,825 386,675 31.98% -26.35% Other Services 22,268,500 22,268,500 13,322,667 8,945,833 59.83% 1.50% Supplies 0.00% -58.33% Capital Outlay 0.00% -58.33% Other Expenses 0.00% -58.33% Total Operating Expenses 22,837,000 22,837,000 13,504,492 9,332,508 59.13% 0.80% Nonoperating Revenues (Expenses): Investment Income 1,000 1,000 93,738 92,738 9373.80% 9315.47% Miscellaneous Revenue (Expense) 1,077,000 1,077,000 830,322 (246,678) 77.10% 18.77% Total Nonoperating Revenue (Expenses) 1,078,000 1,078,000 924,060 (153,940) 85.72% 27.39% (3,900,000) (3,900,000) (538,018) 3,361,982 13.80% -44.53% Transfers In - American Rescue Plan 3,900,000 3,900,000 3,900,000 100.00% 41.67% Transfers Out 0.00% -58.33% Total Transfers 3,900,000 3,900,000 3,900,000 100.00% 41.67% Change In Net Position (Budget Basis) $ 3,361,982 3,361,982 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, 01/31/23 4,491,193 Other Net Position Components: Assigned - Current Year Encumbrances 47,440 Assigned - Prior Year Encumbrances Total Fund Balance $ 4,538,633 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Workers'

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 4,450,900 4,450,900 2,596,360 (1,854,540) 58.33% 0.00% Miscellaneous 0.00% -58.33% Total Operating Revenues 4,450,900 4,450,900 2,596,360 (1,854,540) 58.33% 0.00% Operating Expenses: Personnel Services 4,099 (4,099) 0.00% -58.33% Other Services 4,558,654 4,558,654 2,131,681 2,426,973 46.76% -11.57% Supplies 0.00% -58.33% Capital Outlay 0.00% -58.33% Other Expenses 0.00% -58.33% Total Operating Expenses 4,558,654 4,558,654 2,135,780 2,422,874 46.85% -11.48% Nonoperating Revenues (Expenses): Investment Income 6,000 6,000 62,853 56,853 1047.55% 989.22% Miscellaneous Revenue (Expense) 6,522 6,522 0.00% -58.33% Total Nonoperating Revenue (Expenses) 6,000 6,000 69,375 63,375 1156.25% 1097.92% (101,754) (101,754) 529,955 631,709 -520.82% -579.15% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ (101,754) (101,754) 529,955 631,709 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, 01/31/23 (5,866,252) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 93,154 Assigned - Prior Year Encumbrances 12,500 Total Fund Balance $ (5,760,598) Income (Loss) Before Transfers

Compensation

For the period ended January 31, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management

For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 3,196,000 3,196,000 1,717,508 (1,478,492) 53.74% -4.59% Miscellaneous 0.00% -58.33% Total Operating Revenues 3,196,000 3,196,000 1,717,508 (1,478,492) 53.74% -4.59% Operating Expenses: Personnel Services 4,099 (4,099) 0.00% -58.33% Other Services 2,936,292 2,936,292 1,311,727 1,624,565 44.67% -13.66% Supplies 2,000 2,000 2,000 0.00% -58.33% Capital Outlay 0.00% -58.33% Other Expenses 0.00% -58.33% Total Operating Expenses 2,938,292 2,938,292 1,315,826 1,622,466 44.78% -13.55% Nonoperating Revenues (Expenses): Investment Income 23,000 23,000 20,776 (2,224) 90.33% 32.00% Miscellaneous Revenue (Expense) 0.00% -58.33% Total Nonoperating Revenue (Expenses) 23,000 23,000 20,776 (2,224) 90.33% 32.00% 280,708 280,708 422,458 141,750 150.50% 92.17% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ 280,708 280,708 422,458 141,750 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, 01/31/23 2,175,200 Other Net Position Components: Assigned - Current Year Encumbrances 41,586 Assigned - Prior Year Encumbrances Total Fund Balance $ 2,216,786 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Operating revenues: Charges for Services $ 10,506,740 10,506,740 6,128,932 (4,377,808) 58.33% 0.00% Miscellaneous 0.00% -58.33% Total Operating Revenues 10,506,740 10,506,740 6,128,932 (4,377,808) 58.33% 0.00% Operating Expenses: Personnel Services 5,575,572 5,479,572 2,747,704 2,731,868 50.14% -8.19% Retiree Benefits 268,000 268,000 139,238 128,762 51.95% -6.38% Other Services 4,446,414 4,542,414 3,735,899 806,515 82.24% 23.91% Supplies 29,900 29,900 66,460 (36,560) 222.27% 163.94% Capital Outlay 142,500 142,500 32,865 109,635 23.06% -35.27% Other Expenses 0.00% -58.33% Total Operating Expenses 10,462,386 10,462,386 6,722,166 3,740,220 64.25% 5.92% Nonoperating Revenues (Expenses): Investment Income 0.00% -58.33% Miscellaneous Revenue (Expense) 15,357 15,357 0.00% -58.33% Total Nonoperating Revenue (Expenses) 15,357 15,357 0.00% -58.33% 44,354 44,354 (577,877) (622,231) -1302.87% -1361.20% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -58.33% Transfers In – CARES Act 0.00% -58.33% Transfers Out 0.00% -58.33% Total Transfers 0.00% -58.33% Change In Net Position (Budget Basis) $ 44,354 44,354 (577,877) (622,231) 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, 01/31/23 995,452 Other Net Position Components: Assigned - Current Year Encumbrances 416,097 Assigned - Prior Year Encumbrances 2,921 Total Fund Balance $ 1,414,470 Income (Loss) Before Transfers

Budgetary Comparison Schedule Finance & Support Services For the period ended January 31, 2023 29

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 9,289 9,289 12,386 3,097 133.34% 75.01% Investment Income (Loss) 1,915 1,915 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 9,289 9,289 14,301 5,012 153.96% 95.63% Expenditures: General Government 25 (25) 0.00% -58.33% Debt Service 10,200 10,200 1,008 9,192 9.88% -48.45% Total Expenditures 10,200 10,200 1,033 9,167 10.13% -48.20% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 10,200 10,200 1,033 9,167 10.13% -48.20% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (911) (911) 13,268 14,179 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, 01/31/23 117,503 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 117,503

Schedule Debt Service - Neighborhood Improvement Districts For the period ended January 31, 2023 30

Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 5,364 5,364 0.00% -58.33% Investment Income 2,963 2,963 0.00% -58.33% Intergovernmental 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 8,327 8,327 0.00% -58.33% Other Financing Sources: Transfers In 115 115 0.00% -58.33% Total Other Financing Sources 115 115 0.00% -58.33% Total Revenues and Other Financing Sources 8,442 8,442 0.00% -58.33% Expenditures: Public Works 17 (17) 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 184,552 9,150 175,402 4.96% -53.37% Total Expenditures 184,552 9,167 175,385 4.97% -53.36% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses — 184,552 9,167 175,385 4.97% -53.36% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (184,552) (725) 183,827 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, 01/31/23 (20,522) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 97,001 Total Fund Balance $ 76,479

Comparison Schedule

Budgetary

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

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income (Loss) 278 278 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 278 278 0.00% -58.33% Expenditures: Public Works 5 (5) 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 0.00% -58.33% Total Expenditures 5 (5) 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 5 (5) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 273 273 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, 01/31/23 21,486 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,486

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Intergovernmental 0.00% -58.33% Investment Income 373 373 0.00% -58.33% Other Revenue 3,125 3,125 0.00% -58.33% Total revenues 3,498 3,498 0.00% -58.33% Other Financing Sources: Transfers In 153,637 153,637 0.00% -58.33% Total Other Financing Sources 153,637 153,637 0.00% -58.33% Total Revenues and Other Financing Sources 157,135 157,135 0.00% -58.33% Expenditures: Public Works 9 (9) 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 231,511 107,964 123,547 46.63% -11.70% Total Expenditures 231,511 107,973 123,538 46.64% -11.69% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 231,511 107,973 123,538 46.64% -11.69% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (231,511) 49,162 280,673 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, 01/31/23 (115,724) Other Fund Balance Components: Committed - Current Year Encumbrances 45,811 Committed - Prior Year Encumbrances 4 Total Fund Balance $ (69,909)

and Other Improvements Capital Project Fund

the period ended January 31, 2023 33

Buildings

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income 0.00% -58.33% Other Revenue 0.00% -58.33% Total revenues 0.00% -58.33% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ Unassigned Fund Balance at Beginning of Year (16,155) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 01/31/23 (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 January 31, 2023 34

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income (Loss) 415 415 0.00% -58.33% Other Revenue 0.00% -58.33% Total revenues 415 415 0.00% -58.33% Expenditures: Public Works 8 (8) 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 0.00% -58.33% Total Expenditures 8 (8) 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total expenditures and other financing uses 8 (8) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 407 407 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, 01/31/23 31,288 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,288

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Charges for Services $ 0.00% -58.33% Investment Income 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 0.00% -58.33% Expenditures: Public Works 0.00% -58.33% Culture and Recreation 0.00% -58.33% Capital Outlay 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 0.00% -58.33% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ Unassigned 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, 01/31/23 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 January 31, 2023 36

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales Taxes $ 8,470,843 8,470,843 4,605,529 (3,865,314) 54.37% -3.96% Investment Income 30,000 30,000 204,001 174,001 680.00% 621.67% Total Revenues 8,500,843 8,500,843 4,809,530 (3,691,313) 56.58% -1.75% Expenditures: Administrative Fee 169,417 169,417 92,111 77,306 54.37% -3.96% Insurance 4,750 4,750 4,750 0.00% -58.33% Legal 44,500 44,500 2,390 42,110 5.37% -52.96% Audit 5,500 5,500 5,500 100.00% 41.67% Banking 8,600 8,600 6,234 2,366 72.49% 14.16% Maintenance 100,000 100,000 100,000 0.00% -58.33% Capital Outlay 0.00% -58.33% Other 0.00% -58.33% Total Expenditures 332,767 332,767 106,235 226,532 31.92% -26.41% Other Financing Uses: Transfers Out - EATS 1,175,000 1,175,000 556,447 618,553 47.36% -10.97% Transfers Out - Debt Service (City) 4,202,213 4,202,213 502,571 3,699,642 11.96% -46.37% Transfers Out - Captial Projects 2,309,104 2,309,104 2,045,420 263,684 88.58% 30.25% Total Other Financing Uses 7,686,317 7,686,317 3,104,438 4,581,879 40.39% -17.94% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 481,759 481,759 1,598,857 1,117,098 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, 01/31/23 12,038,306 Other Fund Balance Components: Restricted - current year encumbrances Restricted - prior year encumbrances 5,795 Total Fund Balance $ 12,044,101

INDEPENDENCE,

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Sales taxes $ 317,124 317,124 0.00% -58.33% Investment income 4,672 4,672 0.00% -58.33% Total revenues 321,796 321,796 0.00% -58.33% Expenditures: Administrative fee 6,342 (6,342) 0.00% -58.33% Insurance 0.00% -58.33% Legal 1,250 (1,250) 0.00% -58.33% Audit 5,500 (5,500) 0.00% -58.33% Banking 319 (319) 0.00% -58.33% Contract services 0.00% -58.33% Capital outlay 0.00% -58.33% Other 0.00% -58.33% Total expenditures 13,411 (13,411) 0.00% -58.33% Other financing uses: Transfers out - EATS 158,562 (158,562) 0.00% -58.33% Transfers out - Debt Service (City) 0.00% -58.33% Total other financing uses 158,562 (158,562) 0.00% -58.33% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 149,823 149,823 Unassigned Fund Balance at Beginning of Year 190,339 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (398) Unassigned Ending Fund Balance, 01/31/23 339,764 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation 7,573 Total Fund Balance $ 347,337

Crackerneck Creek TDD For the period ended January 31, 2023 38

CITY OF

MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 14,619,687 14,619,687 0.00% -58.33% Investment Income (Loss) 359,807 351,515 0.00% -58.33% Other revenue 766,582 766,582 0.00% -58.33% Total Revenues 15,746,076 15,737,784 0.00% -58.33% Other Financing Sources: Transfers In 556,447 556,447 0.00% -58.33% Total Other Financing Sources 556,447 556,447 0.00% -58.33% Total Revenues and Other Financing Sources 16,302,523 16,294,231 0.00% -58.33% Expenditures: Tax Increment Financing 389,898 (389,758) 0.00% -58.33% Debt Service Principal 4,775,000 4,775,000 1,430,941 3,344,059 29.97% -28.36% Interest and Fiscal Agent Fees 4,356,100 4,356,100 2,594,522 1,761,578 59.56% 1.23% Debt Issuance Costs 0.00% -58.33% Total Expenditures 9,131,100 9,131,100 4,415,361 4,715,879 48.36% -9.97% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 556,447 (556,447) 0.00% -58.33% Total Other Financing Uses 556,447 (556,447) 0.00% -58.33% Total Expenditures and Other Financing Uses 9,131,100 9,131,100 4,971,808 4,159,432 54.45% -3.88% Excess of Revenues Over (Under) Expenditures and other financing uses $ (9,131,100) (9,131,100) 11,330,715 20,461,815 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, 01/31/23 32,347,306 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 10,524,834 Total Fund Balance $ 42,872,140

Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended January 31, 2023 39

CITY OF INDEPENDENCE, MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Santa Fe TIF

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 35,080 35,080 0.00% -58.33% Investment Income (Loss) 980 980 0.00% -58.33% Other Revenue 71,964 71,964 0.00% -58.33% Total Revenues 108,024 108,024 0.00% -58.33% Other Financing Sources: Transfers In 0.00% -58.33% Total Other Financing Sources 0.00% -58.33% Total Revenues and Other Financing Sources 108,024 108,024 0.00% -58.33% Expenditures: Tax Increment Financing 0.00% -58.33% Debt Service Principal 210,000 210,000 105,000 105,000 50.00% -8.33% Interest and Fiscal Agent Fees 321,000 321,000 161,356 159,644 50.27% -8.06% Debt Issuance Costs 0.00% -58.33% Total Expenditures 531,000 531,000 266,356 264,644 50.16% -8.17% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 531,000 531,000 266,356 264,644 50.16% -8.17% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (531,000) (531,000) (158,332) 372,668 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, 01/31/23 (1,084,317) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 483,752 Total Fund Balance $ (600,565)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 174,594 174,594 0.00% -58.33% Investment Income (Loss) 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 174,594 174,594 0.00% -58.33% Other Financing Sources: Transfers In 0.00% -58.33% Total Other Financing Sources 0.00% -58.33% Total Revenues and Other Financing Sources 174,594 174,594 0.00% -58.33% Expenditures: Tax Increment Financing 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 174,594 174,594 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, 01/31/23 (2,519,348) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,519,348)

TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Drumm Farm TIF

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ (1,288) (1,288) 0.00% -58.33% Investment Income (Loss) 4 4 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues (1,284) (1,284) 0.00% -58.33% Expenditures: Tax Increment Financing (1,284) 1,284 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures (1,284) 1,284 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses (1,284) 1,284 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/23 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 January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 4,767,378 4,767,378 0.00% -58.33% Investment Income (Loss) 243,276 243,276 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 5,010,654 5,010,654 0.00% -58.33% Other Financing Sources: Transfers In 522,981 522,981 0.00% -58.33% Total Other Financing Sources 522,981 522,981 0.00% -58.33% Total Revenues and Other Financing Sources 5,533,635 5,533,635 0.00% -58.33% Expenditures: Tax Increment Financing 269,401 (269,401) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 269,401 (269,401) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 522,981 (522,981) 0.00% -58.33% Total Other Financing Uses 522,981 (522,981) 0.00% -58.33% Total Expenditures and Other Financing Uses 792,382 (792,382) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 4,741,253 4,741,253 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, 01/31/23 21,999,985 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 392,126 Total Fund Balance $ 22,392,111

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 66,728 66,728 0.00% -58.33% Investment Income (Loss) 4,428 4,428 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 71,156 71,156 0.00% -58.33% Expenditures: Tax Increment Financing 3 (3) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 15,900 (15,900) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 15,903 (15,903) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 15,903 (15,903) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 55,253 55,253 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, 01/31/23 65,363 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 65,363

Independence

Period Ended

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North

TIF For the

January 31, 2023

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TIF For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 1,189,943 1,189,943 0.00% -58.33% Investment Income (Loss) 49,834 49,834 0.00% -58.33% Other Revenue 694,618 694,618 0.00% -58.33% Total Revenues 1,934,395 1,934,395 0.00% -58.33% Other Financing Sources: Transfers In 0.00% -58.33% Total Other Financing Sources 0.00% -58.33% Total Revenues and Other Financing Sources 1,934,395 1,934,395 0.00% -58.33% Expenditures: Tax Increment Financing 4,681 (4,681) 0.00% -58.33% Debt Service Principal 2,260,000 2,260,000 2,260,000 0.00% -58.33% Interest and Fiscal Agent Fees 3,270,500 3,270,500 1,635,181 1,635,319 50.00% -8.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 5,530,500 5,530,500 1,639,862 3,890,638 29.65% -28.68% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 5,530,500 5,530,500 1,639,862 3,890,638 29.65% -28.68% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (5,530,500) (5,530,500) 294,533 5,825,033 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, 01/31/23 4,791,838 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 6,300,062 Total Fund Balance $ 11,091,900

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 745,925 745,925 0.00% -58.33% Investment Income (Loss) 1,696 1,696 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 747,621 747,621 0.00% -58.33% Expenditures: Tax Increment Financing 22 (22) 0.00% -58.33% Debt Service Principal 715,476 (715,476) 0.00% -58.33% Interest and Fiscal Agent Fees 17,124 (17,124) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 732,622 (732,622) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 732,622 (732,622) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 14,999 14,999 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, 01/31/23 24,459 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 24,459

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Old Landfill TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Trinity TIF

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 413,134 413,134 0.00% -58.33% Investment Income (Loss) 642 642 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 413,776 413,776 0.00% -58.33% Other Financing Sources: Transfers In 27,785 27,785 0.00% -58.33% Total Other Financing Sources 27,785 27,785 0.00% -58.33% Total Revenues and Other Financing Sources 441,561 441,561 0.00% -58.33% Expenditures: Tax Increment Financing 11 (11) 0.00% -58.33% Debt Service Principal 366,798 (366,798) 0.00% -58.33% Interest and Fiscal Agent Fees 53,002 (53,002) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 419,811 (419,811) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 27,785 (27,785) 0.00% -58.33% Total Other Financing Uses 27,785 (27,785) 0.00% -58.33% Total Expenditures and Other Financing Uses 447,596 (447,596) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (6,035) (6,035) 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, 01/31/23 48,581 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 48,581

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

HCA TIF

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 4,193,739 4,193,739 0.00% -58.33% Investment Income (Loss) 18,305 18,305 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 4,212,044 4,212,044 0.00% -58.33% Other Financing Sources: Transfers In 5,681 5,681 0.00% -58.33% Total Other Financing Sources 5,681 5,681 0.00% -58.33% Total Revenues and Other Financing Sources 4,217,725 4,217,725 0.00% -58.33% Expenditures: Tax Increment Financing 101,391 (101,391) 0.00% -58.33% Debt Service Principal 2,305,000 2,305,000 2,305,000 0.00% -58.33% Interest and Fiscal Agent Fees 764,600 764,600 382,300 382,300 50.00% -8.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 3,069,600 3,069,600 483,691 2,585,909 15.76% -42.57% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 5,681 (5,681) 0.00% -58.33% Total Other Financing Uses 5,681 (5,681) 0.00% -58.33% Total Expenditures and Other Financing Uses 3,069,600 3,069,600 489,372 2,580,228 15.94% -42.39% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (3,069,600) (3,069,600) 3,728,353 6,797,953 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, 01/31/23 4,668,731 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,348,894 Total Fund Balance $ 8,017,625

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 199,685 199,685 0.00% -58.33% Investment Income (Loss) 556 556 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 200,241 200,241 0.00% -58.33% Expenditures: Tax Increment Financing 9 (9) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 100,650 (100,650) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 100,659 (100,659) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 100,659 (100,659) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 99,582 99,582 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, 01/31/23 152,824 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 152,824

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

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ (151,142) (151,142) 0.00% -58.33% Investment Income (Loss) 261 261 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues (150,881) (150,881) 0.00% -58.33% Expenditures: Tax Increment Financing 10 (10) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 10 (10) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 10 (10) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (150,891) (150,891) 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, 01/31/23 6,471 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 6,471

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 10,728 10,728 0.00% -58.33% Investment Income (Loss) 46 46 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 10,774 10,774 0.00% -58.33% Expenditures: Tax Increment Financing 1 (1) 0.00% -58.33% Debt Service Principal 6,900 (6,900) 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 6,901 (6,901) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 6,901 (6,901) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 3,873 3,873 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, 01/31/23 11,916 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 11,916

23rd & Noland Project 2 TIF

For the Period Ended January 31, 2023

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

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 16,588 16,588 0.00% -58.33% Investment Income (Loss) 101 101 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 16,689 16,689 0.00% -58.33% Expenditures: Tax Increment Financing 2 (2) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 2 (2) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 2 (2) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 16,687 16,687 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, 01/31/23 24,577 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 24,577

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

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 340,847 340,847 0.00% -58.33% Investment Income (Loss) 2,569 2,569 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 343,416 343,416 0.00% -58.33% Expenditures: Tax Increment Financing 41 (41) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 41 (41) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 41 (41) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 343,375 343,375 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, 01/31/23 433,271 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 433,271

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Independence Square TIF

For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 277,224 277,224 0.00% -58.33% Investment Income (Loss) 13,898 13,898 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 291,122 291,122 0.00% -58.33% Expenditures: Tax Increment Financing 14,773 (14,773) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 14,773 (14,773) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 14,773 (14,773) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 276,349 276,349 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, 01/31/23 1,045,010 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,045,010

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 1,868,077 1,868,077 0.00% -58.33% Investment Income (Loss) 12,355 12,355 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 1,880,432 1,880,432 0.00% -58.33% Expenditures: Tax Increment Financing 127 (127) 0.00% -58.33% Debt Service Principal 87,137 (87,137) 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 87,264 (87,264) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 87,264 (87,264) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,793,168 1,793,168 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, 01/31/23 1,989,149 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,989,149

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 280,034 280,034 0.00% -58.33% Investment Income (Loss) 1,856 1,856 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 281,890 281,890 0.00% -58.33% Expenditures: Tax Increment Financing 32 (32) 0.00% -58.33% Debt Service Principal 119,339 (119,339) 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 119,371 (119,371) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 119,371 (119,371) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 162,519 162,519 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, 01/31/23 287,930 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 287,930

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 72,986 72,986 0.00% -58.33% Investment Income (Loss) 394 394 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 73,380 73,380 0.00% -58.33% Expenditures: Tax Increment Financing 7 (7) 0.00% -58.33% Debt Service Principal 12,811 (12,811) 0.00% -58.33% Interest and Fiscal Agent Fees 124,289 (124,289) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 137,107 (137,107) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 137,107 (137,107) 0.00% -58.33% 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, 01/31/23 28,395 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 28,395

Project

TIF

the Period Ended

Marketplace

For

January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ 119,427 119,427 0.00% -58.33% Investment Income (Loss) 314 314 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 119,741 119,741 0.00% -58.33% Expenditures: Tax Increment Financing 531 (531) 0.00% -58.33% Debt Service Principal 17,480 (17,480) 0.00% -58.33% Interest and Fiscal Agent Fees 104,720 (104,720) 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 122,731 (122,731) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 122,731 (122,731) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (2,990) (2,990) 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, 01/31/23 29,683 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 29,683

Marketplace Project 2 TIF

the Period Ended January 31, 2023 58

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund For the Period Ended January 31, 2023

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 58.33% of Year Budget Revenues: Taxes $ Property tax RSO - Cargo Largo 3,430 3,430 0.00% -58.33% Hartman Heritage 76,019 76,019 0.00% -58.33% Drumm Farm 195,573 195,573 0.00% -58.33% Mt Washington 2,603 2,603 0.00% -58.33% 23rd & Noland - Project 1 65,622 65,622 0.00% -58.33% Sales tax RSO - Cargo Largo 154,398 154,398 0.00% -58.33% Drumm Farm 14,496 14,496 0.00% -58.33% Mt Washington 457 457 0.00% -58.33% 23rd & Noland - Project 1 9,760 9,760 0.00% -58.33% Investment Income (Loss) 8,292 8,292 0.00% -58.33% Other Revenue 0.00% -58.33% Total Revenues 530,650 530,650 0.00% -58.33% Expenditures: Tax Increment Financing 140 (140) 0.00% -58.33% Debt Service Principal 0.00% -58.33% Interest and Fiscal Agent Fees 0.00% -58.33% Debt Issuance Costs 0.00% -58.33% Total Expenditures 140 (140) 0.00% -58.33% Other Financing Uses: Issuance of Debt 0.00% -58.33% Reoffering Premium/Original Issue Discount 0.00% -58.33% Payment to Refund Loans Escrow Agent 0.00% -58.33% Transfers Out 0.00% -58.33% Total Other Financing Uses 0.00% -58.33% Total Expenditures and Other Financing Uses 140 (140) 0.00% -58.33% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 530,510 530,510 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, 01/31/23 865,146 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 865,146