2024-01 July Monthly Financial Report by cityofindepmo

Monthly Financial and Operating Report July 2023

Table of Contents General Fund Sales Tax Funds Street Improvements Sales Tax Fund Park Improvements Sales Tax Fund Storm Water Sales Tax Fund Police Public Safety Sales Tax Fund Fire Protection Sales Tax Fund Use Tax Funds Animal Shelter Police Property Tax Levy Funds Health Property Tax Levy Parks and Recreation Property Tax Levy Special Revenue Funds Tourism Fund Independence Square Benefit District Community Development Block Grant Fund Rental Rehabilitation License Surcharge Grants American Rescue Plan (ARP) Enterprise Funds Power and Light Water Water Pollution Control Events Center Debt Service Internal Service Funds Central Garage Staywell Health Care Worker's Compensation Risk Management Finance & Support Services Debt Service Fund Debt Service - Neighborhood Improvement Districts Capital Improvement Funds Street Improvements Capital Project Fund Revolving Public Improvements Capital Project Fund Building and Other Improvements Capital Project Fund Storm Drainage Capital Project Fund Park Improvements Capital Project Fund Private Purpose Expendable Trust Fund - Vaile Mansion Independence Events Center CID Crackerneck Creek TDD Tax Increment Financing Summary Santa Fe TIF Hartman Heritage TIF Drumm Farm TIF Eastland TIF North Independence TIF Crackerneck Creek TIF Old Landfill TIF Trinity TIF HCA TIF Cinema East TIF 23rd & Noland Project 1 TIF 23rd & Noland Project 2 TIF 23rd & Noland Project 3 TIF 23rd & Noland Project 4 TIF Independence Square TIF I-70 & Little Blue Parkway Project 1 TIF I-70 & Little Blue Parkway Project 3 TIF Marketplace Project 1 TIF Marketplace Project 2 TIF TIF Supplemental Appropriation Fund

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 - 19 20 - 21 22 - 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Real Estate Tax Sales Tax Use Tax Cigarette Tax Franchise Tax Licenses and Permits Intergovernmental Charges for Current Services Interfund Charges for Support Services Fines and Forfeitures Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Payments In Lieu of Taxes Transfers In Operating Transfers In - American Rescue Plan Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: City Council City Manager Municipal Court Law Finance Community Development Police Fire Municipal Services (Public Works) Parks and Recreation Contingencies Non-Departmental Total Expenditures Other Financing Uses: Transfers Out Total Expenditures and Other Financing Uses Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

6,003,000 21,565,625 642,000 285,000 8,333,000 4,452,950 5,960,000 2,034,900 4,469,287 2,086,000 180,000 749,451

(708) 1,805,862 — 29,627 19,248 288,424 504,000 32,134 359,430 49,563 33,870 41,368

(6,003,708) (19,759,763) (642,000) (255,373) (8,313,752) (4,164,526) (5,456,000) (2,002,766) (4,109,857) (2,036,437) (146,130) (708,083)

-0.01% 8.37% 0.00% 10.40% 0.23% 6.48% 8.46% 1.58% 8.04% 2.38% 18.82% 5.52%

-8.34% 0.04% -8.33% 2.07% -8.10% -1.85% 0.13% -6.75% -0.29% -5.95% 10.49% -2.81%

56,761,213

3,162,818

(53,598,395)

5.57%

-2.76%

21,301,000 — —

2,085,695 — —

(19,215,305) — —

9.79% 0.00% 0.00%

1.46% -8.33% -8.33%

21,301,000 78,062,213

2,085,695 5,248,513

(19,215,305) (72,813,700)

9.79% 6.72%

1.46% -1.61%

1,174,882 1,292,479 1,579,595 185,216 720,427 5,980,795 35,397,004 24,404,130 6,350,673 231,407 364,005 21,600 77,702,213

74,302 110,707 88,220 11,702 97,434 874,709 1,701,041 1,340,291 401,306 13,529 — — 4,713,241

1,100,580 1,181,772 1,491,375 173,514 622,993 5,106,086 33,695,963 23,063,839 5,949,367 217,878 364,005 21,600 72,988,972

6.32% 8.57% 5.58% 6.32% 13.52% 14.63% 4.81% 5.49% 6.32% 5.85% 0.00% 0.00% 6.07%

-2.01% 0.24% -2.75% -2.01% 5.19% 6.30% -3.52% -2.84% -2.01% -2.48% -8.33% -8.33% -2.26%

360,000 78,062,213

10,000 4,723,241

350,000 73,338,972

2.78% 6.05%

-5.55% -2.28%

—

525,272

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 Ending Unassigned Fund Balance, 07/31/23

10,229,511 — 14,937 — 10,769,720

Restricted Committed Assigned Total Fund Balance

225,394 4,122 1,464,867 12,464,103

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Sales Tax Fund For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Charges for Services Intergovernmental Revenue Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers in Total other financing sources Total revenues and other financing sources Expenditures: General Government Street Maintenance Capital Outlay Debt Service Total Expenditures Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

10,534,000 321,000 — — 125,000 —

857,767 — — — 92,856 —

(9,676,233) (321,000) — — (32,144) —

8.14% 0.00% 0.00% 0.00% 74.28% 0.00%

-0.19% -8.33% -8.33% -8.33% 65.95% -8.33%

10,980,000

950,623

(10,029,377)

8.66%

0.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

10,980,000

950,623

(10,029,377)

8.66%

0.33%

— 1,382,173 21,798,746 1,747,446

— 1,382,173 25,110,058 1,747,446

— 29,453 3,346,006 —

— 1,352,720 21,764,052 1,747,446

0.00% 2.13% 13.33% 0.00%

-8.33% -6.20% 5.00% -8.33%

24,928,365

28,239,677

3,375,459

24,864,218

11.95%

3.62%

—

260,000

—

260,000

0.00%

-8.33%

—

260,000

—

260,000

0.00%

-8.33%

24,928,365

28,499,677

3,375,459

25,124,218

11.84%

3.51%

(13,948,365)

(17,519,677)

(2,424,836)

15,094,841

Unassigned Fund Balance at Beginning of Year

3,371,446

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— 7,393,750 — 8,340,360

Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Debt Reserve Project Accounts - Capital Projects Total Fund Balance

19,211 7,924,629 4,079,420 20,363,620

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Charges for services Intergovernmental Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers In Transfers In - American Rescue Plan Proceeds from Bond Issuance/Capital Lease Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Culture and Recreation Capital Outlay Debt Service Total Expenditures Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

5,268,000 169,000 578,500 33,000 19,180 27,400

428,883 — 126,214 4,532 10,560 (19)

(4,839,117) (169,000) (452,286) (28,468) (8,620) (27,419)

8.14% 0.00% 21.82% 13.73% 55.06% -0.07%

-0.19% -8.33% 13.49% 5.40% 46.73% -8.40%

6,095,080

570,170

(5,524,910)

9.35%

1.02%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

6,095,080

570,170

(5,524,910)

9.35%

1.02%

6,940,818 200,000 —

609,782 — —

6,331,036 200,000 —

8.79% 0.00% 0.00%

0.46% -8.33% -8.33%

7,140,818

609,782

6,531,036

8.54%

0.21%

—

0.00%

-8.33%

—

0.00%

-8.33%

7,140,818

609,782

6,531,036

8.54%

0.21%

(1,045,738)

(39,612)

1,006,126

Unassigned Fund Balance at Beginning of Year

3,706,229

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 3,666,617

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

258,903 37,723 3,963,243

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Water Sales Tax Fund For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Charges for Services Intergovernmental Investment Income (loss) Other Revenue

Total revenues Expenditures: Storm water Administration Maintenance Permit completion Capital outlay Total Expenditures Other financing uses: Transfers out Total other financing uses Total Ependitures and Other Financing Uses Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

5,268,000 169,000 — — 164,000 7,900

428,883 — — — 39,928 —

(4,839,117) (169,000) — — (124,072) (7,900)

8.14% 0.00% 0.00% 0.00% 24.35% 0.00%

-0.19% -8.33% -8.33% -8.33% 16.02% -8.33%

5,608,900

468,811

(5,140,089)

8.36%

0.03%

231,484 2,829,466 318,000 3,470,000

231,484 2,829,466 318,000 6,558,952

81,031 228,902 2,800 — —

150,453 2,600,564 315,200 6,558,952

35.01% 8.09% 0.88% 0.00%

26.68% -0.24% -7.45% -8.33%

6,848,950

9,937,902

312,733

9,625,169

3.15%

-5.18%

—

260,000

—

260,000

0.00%

-8.33%

—

260,000

—

260,000

0.00%

-8.33%

6,848,950

10,197,902

312,733

9,885,169

3.07%

-5.26%

(1,240,050)

(4,589,002)

156,078

4,745,080

Unassigned Fund Balance at Beginning of Year

10,972,321

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 11,128,399

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Regional Detention Construction Restricted - Regional Detention Maintenance Restricted - Emergency Response Relief Total Fund Balance

211,409 552,945 122,125 38,038 500,000 12,552,916

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Public Safety Sales Tax Fund For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

2,831,000 85,000 35,000 7,600

228,387 — 10,347 —

(2,602,613) (85,000) (24,653) (7,600)

8.07% 0.00% 29.56% 0.00%

-0.26% -8.33% 21.23% -8.33%

2,958,600

238,734

(2,719,866)

8.07%

-0.26%

679,700 116,700 2,595,800 1,400,000 25,422

165,520 30,877 51,448 — 2,209

514,180 85,823 2,544,352 1,400,000 23,213

24.35% 26.46% 1.98% 0.00% 8.69%

16.02% 18.13% -6.35% -8.33% 0.36%

4,817,622

250,054

4,567,568

5.19%

-3.14%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

4,817,622

250,054

4,567,568

5.19%

-3.14%

(1,859,022)

(11,320)

1,847,702

Total Revenues

Expenditures: Public Safety Communications Facilities Equipment Capital Outlay Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

3,145,775

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 3,134,455

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

43,771 150,942 3,329,168

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire Protection Sales Tax Fund For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Use Tax Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

$ 11,395,000 321,000 47,000 6,000

11,395,000 321,000 47,000 6,000

924,927 — 30,731 —

(10,470,073) (321,000) (16,269) (6,000)

8.12% 0.00% 65.39% 0.00%

-0.21% -8.33% 57.06% -8.33%

11,769,000

955,658

(10,813,342)

8.12%

-0.21%

8,391,735 1,800,000 73,236

8,247,387 1,800,000 217,584

234,353 — —

8,013,034 1,800,000 217,584

2.84% 0.00% 0.00%

-5.49% -8.33% -8.33%

10,264,971

234,353

10,030,618

2.28%

-6.05%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

10,264,971

234,353

10,030,618

2.28%

-6.05%

1,504,029

721,305

(782,724)

Total Revenues Expenditures: Public Safety Capital outlay Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

8,787,693

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 9,508,998

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

48,248 1,148,798 10,706,044

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal Shelter Use Tax For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Use Tax Intergovernmental Revenue Investment Income (Loss) Other Revenue

Total Revenues Other Financing sources: Transfers in Total other financing sources Total revenues and other financing sources Expenditures: General Government Animal Services Capital Outlay Debt Service Total Expenditures Other Financing Uses: Transfers In Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

855,000 — 6,000 —

672,275 — 1,043 —

(182,725) — (4,957) —

78.63% 0.00% 17.38% 0.00%

70.30% -8.33% 9.05% -8.33%

861,000

673,318

(187,682)

78.20%

69.87%

25,000

—

(25,000)

0.00%

-8.33%

25,000

—

(25,000)

0.00%

886,000

673,318

(212,682)

76.00%

67.67%

— 886,000 — —

— 26,892 — —

— 859,108 — —

0.00% 3.04% 0.00% 0.00%

-8.33% -5.29% -8.33% -8.33%

886,000

26,892

859,108

3.04%

-5.29%

— —

0.00% 0.00%

-8.33% -8.33%

—

0.00%

-8.33%

886,000

26,892

859,108

3.04%

-5.29%

—

646,426

Unassigned Fund Balance at Beginning of Year

322,920

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 969,346

Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 969,346

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Use Tax Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

4,483,000 59,000 —

672,275 16,860 —

(3,810,725) (42,140) —

15.00% 28.58% 0.00%

6.67% 20.25% -8.33%

4,542,000

689,135

(3,852,865)

15.17%

6.84%

4,231,251 —

215,112 —

4,016,139 —

5.08% 0.00%

-3.25% -8.33%

4,231,251

215,112

4,016,139

5.08%

-3.25%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00% — 0.00%

-8.33%

Total Other Financing Uses

4,231,251

215,112

4,016,139

5.08%

-3.25%

310,749

474,023

163,274

Total Revenues

Expenditures: Public Safety Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

4,952,541

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 5,426,564

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— 140,086 5,566,650

-8.33%

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Health Property Tax Levy For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Charges for Services Licenses & Permits Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

870,620 170,000 412,400 11,500 14,000

(106) 11,740 9,460 1,022 470

(870,726) (158,260) (402,940) (10,478) (13,530)

-0.01% 6.91% 2.29% 8.89% 3.36%

-8.34% -1.42% -6.04% 0.56% -4.97%

1,478,520

22,586

(1,455,934)

1.53%

-6.80%

325,000

—

(325,000)

0.00%

-8.33%

—

0.00%

-8.33%

325,000

—

(325,000)

0.00%

-8.33%

1,803,520

22,586

(1,780,934)

1.25%

-7.08%

Expenditures: Animal Services

997,849

67,283

930,566

6.74%

-1.59%

Health Services

805,672

45,398

760,274

5.63%

-2.70%

1,803,521

112,681

1,690,840

6.25%

-2.08%

—

0.00%

-8.33%

—

0.00%

-8.33%

1,803,521

112,681

1,690,840

6.25%

-2.08%

(325,001)

(90,095)

234,906

Total Revenues

Other Financing Sources: Transfers In Transfers In - American Rescue Plan Total Other Financing Uses Total Revenues and Other Sources

Total Expenditures

Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

347,941

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 07/31/23

257,846

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

8,000 5,707 271,553

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Parks and Recreation Property Tax Levy For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Intergovernmental Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

1,838,155 — 88,500 16,485 —

(227) — 3,185 332 —

(1,838,382) — (85,315) (16,153) —

-0.01% 0.00% 3.60% 2.01% 0.00%

-8.34% -8.33% -4.73% -6.32% -8.33%

1,943,140

3,290

(1,939,850)

0.17%

-8.16%

1,583,850

103,930

1,479,920

6.56%

-1.77%

1,583,850

103,930

1,479,920

6.56%

-1.77%

Other Financing Uses – Transfers Out

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

1,583,850

103,930

1,479,920

6.56%

-1.77%

359,290

(100,640)

(459,930)

Total Revenues Expenditures: Parks and Recreation Total Expenditures

Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

23,687

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 07/31/23

(76,953)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

25,945 33,626 (17,382)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tourism Fund For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Transient Guest Taxes Charges for Services Investment Income (Loss) Other Revenue

Total Revenues

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

2,300,000 — 25,050 3,000

257,089 — 8,199 3

(2,042,911) — (16,851) (2,997)

11.18% 0.00% 32.73% 0.10%

2.85% -8.33% 24.40% -8.23%

2,328,050

265,291

(2,062,759)

11.40%

3.07%

—

0.00%

-8.33%

Other Financing Sources: Transfers In - American Resuce Plan Total Other Financing Uses

—

0.00%

-8.33%

2,328,050

265,291

(2,062,759)

11.40%

3.07%

2,743,264

3,290,615

300,828

2,989,787

9.14%

0.81%

2,743,264

3,290,615

300,828

2,989,787

9.14%

0.81%

Other Financing Uses – Transfers Out

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

2,743,264

3,290,615

300,828

2,989,787

9.14%

0.81%

(415,214)

(962,565)

(35,537)

927,028

Total Revenues and Other Sources

Expenditures: Tourism Total Expenditures

Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

1,938,742

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 07/31/23

1,903,205

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Operating Reserve Total Fund Balance

203,588 96,898 376,368 2,580,059

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square Benefit District For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 93 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

(1)

0.00%

-8.33%

—

(1)

0.00%

-8.33%

Other Financing Uses – Transfers Out

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

(1)

0.00%

-8.33%

—

Total Revenues Expenditures: Capital Outlay Total Expenditures

Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

8,737

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 07/31/23

8,829

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 8,829

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Community Development Block Grant Fund For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Federal Grant - CDBG

Other Revenue Total Revenues

Expenditures: CDBG Administration CDBG Expenditures Total Expenditures Other Financing Uses: Transfers Out Total Other Financing Uses Total Expenditures and Other Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

851,251

6,754

(844,497)

0.79%

-7.54%

— 851,251

— 6,754

— (844,497)

— 0.79%

-8.33% -7.54%

169,702 681,001

7,214 138,596

162,488 542,405

4.25% 20.35%

-4.08% 12.02%

850,703

145,810

704,893

17.14%

8.81%

—

0.00%

-8.33%

—

0.00%

-8.33%

850,703

145,810

704,893

17.14%

8.81%

548

(139,056)

(139,604)

Unassigned Fund Balance at Beginning of Year

(9,437)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 07/31/23

— — (148,493)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

139,056 8,725 (712)

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

Budgeted Amounts Original Amended Revenues: HOME Program Grant Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

570,305 —

1,843 —

(568,462) —

0.32% 0.00%

-8.01% -8.33%

570,305

1,843

(568,462)

0.32%

-8.01%

Expenditures: HOME Administration Multi Family Housing Community Housing Development

59,987 375,107 107,172

1,843 — —

58,144 375,107 107,172

3.07% 0.00% 0.00%

-5.26% -8.33% -8.33%

Total Expenditures

542,266

1,843

540,423

0.34%

-7.99%

28,039

—

(28,039)

Total Revenues

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

(200,586)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 07/31/23

— — (200,586)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— 200,594 8

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule License Surcharge For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Licenses and Permits Investment Income (Loss) Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— 21,000 —

— 4,302 —

— (16,698) —

0.00% 20.49% 0.00%

-8.33% 12.16% -8.33%

21,000

4,302

(16,698)

20.49%

12.16%

—

(38)

0.00%

-8.33%

—

(38)

0.00%

-8.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

(38)

0.00%

-8.33%

21,000

4,264

(16,736)

Total Revenues Expenditures: General Government Total expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

1,287,491

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 1,291,755

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 1,291,755

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Intergovernmental Charges for Services Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

4,479,344 109,023 140,620

3,078,757 109,023 335,675

3,453 — 25

(3,075,304) (109,023) (335,650)

0.11% 0.00% 0.01%

-8.22% -8.33% -8.32%

4,728,987

3,523,455

3,478

(3,519,977)

0.10%

-8.23%

— —

0.00% 0.00%

-8.33% -8.33%

4,728,987

3,523,455

3,478

(3,519,977)

0.10%

-8.23%

778,911 100,880 82,434 1,510,774 16,269 1,473,853

817,030 137,424 36,103 1,507,688 24,654 2,114,592

70,076 1,210 350 800,026 — 45,695

746,954 136,214 35,753 707,662 24,654 2,068,897

8.58% 0.88% 0.97% 53.06% 0.00% 2.16%

0.25% -7.45% -7.36% 44.73% -8.33% -6.17%

3,963,121

4,637,491

917,357

3,720,134

19.78%

11.45%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

3,963,121

4,637,491

917,357

3,720,134

19.78%

11.45%

765,866

(1,114,036)

(913,879)

200,157

Total Revenues Other financing sources: Transfers In Total other financing sources Total revenues and other financing sources Expenditures: Public Safety General Government Culture and Recreation Community Development Animal Services Health Services Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

(131,639)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 07/31/23

— — (1,045,518)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

814,671 131,639 (99,208)

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

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Intergovernmental Charges for Services Other Revenue

Total Revenues Other financing sources: Transfers in Total other financing sources Total revenues and other financing sources Expenditures: Personnel Services Other Services Supplies Capital Outlay Total Expenditures

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

9,557,038 — —

1,246 — —

(9,555,792) — —

0.01% 0.00% 0.00%

-8.32% -8.33% -8.33%

9,557,038

1,246

(9,555,792)

0.01%

-8.32%

— —

0.00% 0.00%

-8.33% -8.33%

9,557,038

1,246

(9,555,792)

0.01%

-8.32%

— 1,112,038 — 4,135,000

1,214 5,000 — 32

(1,214) 1,107,038 — 4,134,968

0.00% 0.45% 0.00% 0.00%

-8.33% -7.88% -8.33% -8.33%

5,247,038

6,246

5,240,792

0.12%

-8.21%

Other Financing Uses: Transfers Out - American Rescue Plan

4,200,000

0.00%

-8.33%

4,200,000

— — —

4,200,000

Total Other Financing Uses

4,200,000

0.00%

-8.33%

9,447,038

6,246

9,440,792

0.07%

-8.26%

110,000

(5,000)

(115,000)

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

(421,022)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 07/31/23

— — (426,022)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

5,000 421,022 —

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

Budgeted Amounts Original Amended Operating Revenues: Charges for Services Penalties Connection Charges Miscellaneous Temporary Service Rental Income Transmission Wheeling Total Operating Revenues Operating Expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Projects Capital Operating Debt Service Other Expenses Total Operating Expenses

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

137,475,870 1,000,000 33,000 — 1,000 294,500 7,000,000 145,804,370

14,618,529 101,957 — 2,062 100 3,830 579,938 15,306,416

(122,857,341) (898,043) (33,000) 2,062 (900) (290,670) (6,420,062) (130,497,954)

10.63% 10.20% 0.00% 0.00% 10.00% 1.30% 8.28% 10.50%

2.30% 1.87% -8.33% -8.33% 1.67% -7.03% -0.05% 2.17%

30,327,879 1,460,000 28,080,687 62,389,475 14,747,000 1,356,440 8,638,100 100,000 147,099,581

30,327,879 1,460,000 28,080,687 62,389,475 22,324,581 1,356,440 8,638,100 100,000 154,677,162

1,282,303 122,593 2,078,529 3,860,093 — 47,861 422,840 — 7,814,219

29,045,576 1,337,407 26,002,158 58,529,382 22,324,581 1,308,579 8,215,260 100,000 146,862,943

4.23% 8.40% 7.40% 6.19% 0.00% 3.53% 4.90% 0.00% 5.05%

-4.10% 0.07% -0.93% -2.14% -8.33% -4.80% -3.43% -8.33% -3.28%

Nonoperating Revenues (Expenses): Investment Income Interfund Charges for Support Services Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

118,000 2,075,300 15,700 2,209,000

199,282 177,814 51,577 428,673

81,282 (1,897,486) 35,877 (1,780,327)

168.88% 8.57% 328.52% 19.41%

160.55% 0.24% 320.19% 11.08%

Income (Loss) Before Transfers

913,789

(6,663,792)

7,920,870

14,584,662

-118.86%

-127.19%

— (14,601,000) — — (14,601,000)

— (1,462,947) — — (1,462,947)

— (13,138,053) — — (13,138,053)

0.00% 10.02% 0.00% 0.00% 10.02%

-8.33% 1.69% -8.33% -8.33% 1.69%

(13,687,211)

(21,264,792)

6,457,923

27,722,715

Beginning Available Resources Prior Period Adjustment Year-End Investment Market Value Adjustment Ending Available Resources

51,787,764 — — 58,245,687

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

5,300,000 3,000,000 18,700,000 25,500,000 52,500,000

Capital Contributions Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Total Non-Restricted Resources Available

5,745,687

Power and Light - Open Capital Projects As of July 31, 2023 PROJECT PROJECT TITLE 200815 T&D Sys IMPROVEMENTS $ 200828 FIBER OPTIC PROGRAM 201106 69 KV SUBSTATION FACILITIES 201405 SUBSTATION SECURITY PROJECT 201510 Sys OpS / DISPATCH 201603 69 KV Trans LINE REBUIL 201604 Sys OpS / UPS UPGRAD 201605 Sys OpS WORK AREA 201702 Prod FACILITIES IMPROVE 201703 BV GROUND WATER 201706 SUBSTATION K SWITCHGEAR & 201710 Mo CITY DIVESTITURE 201804 SUBSTATION E SWITCHGEAR REPLACEMENT 202101 Substation Fiber Optic Network 202102 Traffic Controller Upgrades 202103 Traffic Camera System Upgrades 202107 Motorola APX Radio Purchase Phase 2 202108 Operations APC UPS Battery Replace 202109 Substation Modeling 202110 20MVAR Capacitor Bank Sub A 202111 Transmission Pole Replacement Prog 202201 Substation A Transformer T-9 Mtce 202202 Substation N Transformer T-1 Maint 202205 Desert Storm Switchgear Cabinets 202206 T & D Road Improvement Projects 202208 Traffic Signal Detection Systems 202210 IPL Service Center PBX Upgrade to I 202211 H-5 Hot Gas Path Inspection 202304 Controls Software Upgrade 202305 PLSC Operations Area HVAC Upgrade 202306 Substation A Blockhouse Roof Repl 202308 Substn & Trans Upgrade &Replacement 202314 Construction of New Substation S 202315 Construct New Trans System Sub S 202316 Construct 6 New Dist Feeders Sub S 202317 H5 Combustion Turbine Repair 202401 Purchase Evergy 69kV Line 202403 Sub M Breaker Replacement 202405 Emergency Replacement Trans Poles 202406 Service Center Upgrades 202407 Emergent Maintenance Production 202408 Substation & Trans Upgrade &Replace 202409 T & D Road Improvement Projects 202410 T & D System Improvements 202411 SCADA/EMS Software/Hardware Upgrade $

ORIGINAL BUDGET 550,000.00 200,000.00 700,000.00 217,000.00 75,000.00 150,000.00 180,000.00 250,000.00 60,000.00 15,000.00 6,000,000.00 1,350,000.00 650,000.00 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 450,000.00 14,747,000.00

NET BUDGET AMENDMENTS 751,671.50 70,789.23 236,068.65 196,405.74 43,034.77 771,535.88 51,175.00 619,842.18 172,116.00 289,356.17 146,637.27 350,294.83 2,281,361.33 832,919.23 56,342.00 51,837.00 67,716.89 99,700.00 190,689.11 529,680.46 180,000.00 500,000.00 410,130.31 21,635.00 85,000.00 239,397.25 364,491.80 100,000.00 25,022.00 389,841.71 357,460.73 714,175.19 11,196,327.23

REVISED BUDGET 1,301,671.50 270,789.23 236,068.65 196,405.74 43,034.77 771,535.88 51,175.00 1,319,842.18 172,116.00 289,356.17 146,637.27 350,294.83 2,281,361.33 1,049,919.23 56,342.00 51,837.00 67,716.89 174,700.00 150,000.00 190,689.11 529,680.46 180,000.00 180,000.00 750,000.00 410,130.31 81,635.00 100,000.00 239,397.25 364,491.80 100,000.00 25,022.00 389,841.71 6,000,000.00 1,350,000.00 1,007,460.73 714,175.19 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 450,000.00 25,943,327.23

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 530,802.36 70,789.23 122,407.00 32,367.72 33,430.50 84,691.49 51,175.00 127,571.15 146,316.11 350,294.33 303,096.83 17,925.00 19,686.00 36,488.32 35,674.23 70,425.00 249,977.25 236,670.49 316,185.80 1,402.58 67,194.73 714,175.19 3,618,746.31

ACTUALS

Current Year Budget 22,324,580.92 22,324,580.92

Prior Year Budget (Enc Roll) 3,618,746.31 3,618,746.31 -

AVAILABLE BUDGET 770,869.14 200,000.00 113,661.65 164,038.02 9,604.27 686,844.39 1,319,842.18 172,116.00 161,785.02 321.16 0.50 1,978,264.50 1,031,994.23 36,656.00 51,837.00 67,716.89 174,700.00 150,000.00 154,200.79 494,006.23 109,575.00 180,000.00 500,022.75 173,459.82 81,635.00 100,000.00 239,397.25 48,306.00 100,000.00 25,022.00 388,439.13 6,000,000.00 1,350,000.00 940,266.00 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 450,000.00 22,324,580.92

Total 25,943,327.23 3,618,746.31 22,324,580.92

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water For the period ended July 31, 2023

Budgeted Amounts Original Amended Operating Revenues: Charges for Services Penalties Connection/Disconnection Charges Miscellaneous Returned Check Charges Rental Income Meter Repairs Merchandising Jobbing

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

32,610,000 200,000 17,000 15,000 26,000 85,000 — —

3,582,549 45,384 2,019 1,866 2,250 16,152 — 612

(29,027,451) (154,616) (14,981) (13,134) (23,750) (68,848) — 612

10.99% 22.69% 11.88% 12.44% 8.65% 19.00% 0.00% 0.00%

2.66% 14.36% 3.55% 4.11% 0.32% 10.67% -8.33% -8.33%

Total Operating Revenues

32,953,000

3,650,832

(29,302,168)

11.08%

2.75%

Operating expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Projects Capital Operating Debt Service Other Expenses Total Operating Expenses

10,123,922 364,000 14,168,493 3,626,950 8,050,000 1,037,800 2,540,938 50,000 39,962,103

10,123,922 364,000 14,168,493 3,626,950 20,781,289 1,037,800 2,540,938 50,000 52,693,392

373,978 28,901 1,830,939 2,415,524 — 7,732 57,395 — 4,714,469

9,749,944 335,099 12,337,554 1,211,426 20,781,289 1,030,068 2,483,543 50,000 47,978,923

3.69% 7.94% 12.92% 66.60% 0.00% 0.75% 2.26% 0.00% 8.95%

-4.64% -0.39% 4.59% 58.27% -8.33% -7.58% -6.07% -8.33% 0.62%

Nonoperating Revenues (Expenses): Investment Income Interfund Charges for Support Services Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

657,138 3,360,000 16,700 4,033,838

188,048 280,398 1,533 469,979

(469,090) (3,079,602) (15,167) (3,563,859)

28.62% 8.35% 9.18% 11.65%

20.29% 0.02% 0.85% 3.32%

Income (Loss) Before Transfers

(2,975,265)

(15,706,554)

(593,658)

15,112,896

3.78%

-4.55%

(2,990,770) — —

(320,558) — —

(2,670,212) — —

10.72% 0.00% 0.00%

2.39% -8.33% -8.33%

(2,990,770)

(320,558)

(2,670,212)

10.72%

2.39%

(5,966,035)

(18,697,324)

(914,216)

17,783,108

Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Beginning Available Resources Year-End Investment Market Value Adjustment Ending Available Resources

51,430,585 — 50,516,369

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

2,000,000 6,100,000 700,000 5,600,000 14,400,000

Total Non-Restricted Resources Available

36,116,369

Water - Open Capital Projects As of July 31, 2023 PROJECT PROJECT TITLE 400708 TREATMENT Plt DISCHARGE 400904 EAST INDEPENDENCE INDUST PARK 401003 FUTURE Prod WELLS 401301 23RD ST MAIN REPLACEMENT 401402 LAGOON CLEANOUT 401505 Dist Sys IMPROVE 401506 TRUMAN ROAD BOOSTER STATION 401601 FILTER BACKWASH OUTFALL 401602 Plt DISCHARGE OUTFALL 401605 COURTNEY BEND BASIN CATWALK 401608 LIME SILO 401703 Maint BUILDING AT CBP 401704 VAN HORN RESERVOIR IMPROVE 401802 6" Main Replacement James Downey Rd 401804 Filter Valve House Roof Improvement 401808 VFD Drive Replacements HSP 2 & 4 401818 30" Steel Transmission Main Assess 401821 Main Replacement-32nd/Hunter/Bird 401822 Main Replacement-24Hwy/Northern/RR 402002 39th Street Reservoir 402004 Main Replace Walnut/Leslie/LeesSumm 402007 Courtney Bend Emergency Generator 402008 Wellfield Overhead Electrical Imp 402009 Main Replace Sheley/Claremont/Norw 402010 Main Replace Gudgell/Dodgion/KingsH 402011 Main Replace Salisbury/Peck/Geospac 402012 College Avenue Improvements 402101 Main Replacement Ralston 31st/29th 402102 Main Replacement 3rd St & Jennings 402103 Main Replacement Truman Road 402104 Lime Slaker No 5 402105 Main Replacement Sheley 402106 Main Replacement Sheley & Northern 402107 Facility Improvements/Const/Maint 402108 Basin Drive Improvements 402201 Roof Improvements 402203 Lime Slaker No 1 402207 CB Electrical Switchgear Improvemen 402301 IT Infrastructure Upgrade 402302 HSPS HVAC Improvements 402303 Lime Silo Recoating 402401 Fiber Optic Upgrades 402402 Lime Slaker No. 6 402403 Sludge House Piping Improvements 9749 MAIN REPLACEMENT PROGRAM 9952 SECURITY UPGRADES

ORIGINAL BUDGET 1,000,000.00 500,000.00 500,000.00 500,000.00 350,000.00 200,000.00 5,000,000.00 8,050,000.00

NET BUDGET AMENDMENTS 273,113.14 674,000.00 1,462,326.00 311,672.57 (24,500.00) 244,781.00 106,569.52 190,325.00 459,824.48 10,020.00 3,919,760.18 200,000.00 (49,699.58) 250,087.60 97,292.00 230,967.00 156,300.00 91,000.00 240,166.00 (16,042.60) 81,218.73 1,150,000.00 1,000,000.00 188,790.00 103,132.50 120,100.00 250,000.00 361,105.00 436,013.00 86,890.00 350,000.00 89,229.50 983,910.00 1,714,358.50 340,523.00 (19,500.00) 350,000.00 200,000.00 9,034.80 250,000.00 400,000.00 3,176,870.47 454,706.39 20,904,344.20

REVISED BUDGET 1,273,113.14 674,000.00 1,962,326.00 311,672.57 475,500.00 244,781.00 106,569.52 190,325.00 459,824.48 10,020.00 3,919,760.18 200,000.00 (49,699.58) 250,087.60 97,292.00 230,967.00 156,300.00 91,000.00 240,166.00 (16,042.60) 81,218.73 1,150,000.00 1,000,000.00 188,790.00 103,132.50 120,100.00 250,000.00 361,105.00 436,013.00 86,890.00 350,000.00 89,229.50 983,910.00 1,714,358.50 340,523.00 (19,500.00) 350,000.00 200,000.00 9,034.80 250,000.00 400,000.00 500,000.00 350,000.00 200,000.00 8,176,870.47 454,706.39 28,954,344.20

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 71,113.14 1,231,908.00 2,811.00 3,551,638.53 18,408.30 329,196.50 44,728.00 378,088.80 524,771.50 64,358.50 376,911.20 106,520.00 1,401,400.60 71,200.73 8,173,054.80

ACTUALS

Current Year Budget 20,781,289.40 20,781,289.40

Prior Year Budget (Enc Roll) 8,173,054.80 8,173,054.80 -

AVAILABLE BUDGET 1,202,000.00 674,000.00 730,418.00 308,861.57 475,500.00 244,781.00 106,569.52 190,325.00 459,824.48 10,020.00 368,121.65 200,000.00 (49,699.58) 250,087.60 97,292.00 230,967.00 156,300.00 91,000.00 240,166.00 (34,450.90) 81,218.73 1,150,000.00 1,000,000.00 188,790.00 103,132.50 120,100.00 250,000.00 31,908.50 436,013.00 42,162.00 (28,088.80) 89,229.50 459,138.50 1,650,000.00 340,523.00 (19,500.00) (26,911.20) 200,000.00 9,034.80 143,480.00 400,000.00 500,000.00 350,000.00 200,000.00 6,775,469.87 383,505.66 20,781,289.40

Total 28,954,344.20 8,173,054.80 20,781,289.40

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer For the period ended July 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Penalties

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

35,546,430 200,000

3,157,315 —

(32,389,115) (200,000)

8.88% 0.00%

0.55% -8.33%

35,746,430

3,157,315

(32,589,115)

8.83%

0.50%

6,988,726 348,000 15,920,944 1,478,000 6,330,000 409,600 6,242,978 —

6,988,726 348,000 15,920,944 1,478,000 17,274,356 409,600 6,242,978 —

251,417 31,237 584,806 136,808 — — 223,631 —

6,737,309 316,763 15,336,138 1,341,192 17,274,356 409,600 6,019,347 —

3.60% 8.98% 3.67% 9.26% 0.00% 0.00% 3.58% 0.00%

-4.73% 0.65% -4.66% 0.93% -8.33% -8.33% -4.75% -8.33%

Total Operating Expenses

37,718,248

48,662,604

1,227,899

47,434,705

2.52%

-5.81%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

326,000 7,900 333,900

124,460 — 124,460

(201,540) (7,900) (209,440)

38.18% 0.00% 37.27%

29.85% -8.33% 28.94%

Income (Loss) Before Transfers

(1,637,918)

(12,582,274)

2,053,876

14,636,150

-16.32%

-24.65%

(3,596,612) 10,000 —

(3,596,612) 10,000 (2,130,000)

(302,189) 10,000 —

(3,294,423) — (2,130,000)

8.40% 100.00% 0.00%

0.07% 91.67% -8.33%

(3,586,612)

(5,716,612)

(292,189)

(5,424,423)

5.11%

-3.22%

(5,224,530)

(18,298,886)

1,761,687

20,060,573

Beginning Available Resources Year-End Investment Market Value Adjustment Ending Available Resources

33,526,163 — 35,287,850

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

1,200,000 4,000,000 700,000 6,800,000 12,700,000

Total operating revenues Operating expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Projects Capital Operating Debt Service Other Expenses

Total Non-Restricted Resources Available

22,587,850

Sanitary Sewer - Open Capital Projects As of July 31, 2023 PROJECT 301201 301202 301603 301701 301706 301804 302002 302004 302005 302006 302007 302008 302101 302102 302103 302104 302105 302201 302202 302203 302204 302205 302206 302301 302401 302402 302403 9757

PROJECT TITLE BURR OAK EAST CRACKERNECK-VAN HOOK SEWER RCTP FACILITIES ROOF, CEILING SCADA UPGRADE TREATMENT FACILITY IMPROVEMENT ROCK CREEK EFFLUENT STRUCTURE Arlington Improvements Neighborhood Projects 2019-20 Biosolids Handling Raw Pumps & Screening Electrical Substation Rehab RCTP Fence Sanitation Sewer Evaluation Survey Raymond Harkless Mills San Imp Pump Station Imp & Maintenance Polymer System Relocation Piping Rehabilitation Upper Adair Interceptor Crackerneck Creek Slope Rehab Sanitary Sewer Main Reloc from Stre RCTP - Septic Pumper Clarifier Rehabilitation Railing Safety RCPS & SCPS Sludge Thickening Process Improve Cost of Service Study Grit Removal Improvements-RCPS Pressure Cleaning Truck TRENCHLESS TECHNOLOGY

ORIGINAL BUDGET 150,000.00 150,000.00 300,000.00 1,800,000.00 200,000.00 100,000.00 750,000.00 250,000.00 500,000.00 4,200,000.00

NET BUDGET AMENDMENTS 1,035,327.15 529,163.59 170,925.00 84,886.62 309,368.20 321,449.93 100,000.00 1,890,934.34 991,019.78 579,279.41 158,690.00 36,015.56 106,982.83 200,000.00 568,240.98 100,000.00 585,933.69 800,000.00 2,270,141.29 400,000.00 300,000.00 1,235,952.56 14,083.09 400,000.00 620,433.66 13,808,827.68

REVISED BUDGET 1,035,327.15 529,163.59 170,925.00 84,886.62 309,368.20 321,449.93 100,000.00 2,040,934.34 991,019.78 579,279.41 158,690.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 585,933.69 800,000.00 2,270,141.29 700,000.00 300,000.00 3,035,952.56 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 1,120,433.66 18,008,827.68

ENCUMBRANCES 6,332.16 111,946.20 18,207.62 29,351.00 14,332.50 293,200.00 43,402.27 36,695.45 181,004.25 734,471.45

Budget Less Expenditures Less Encumbrances Total Available

Current Year Budget 17,274,356.23 17,274,356.23

ACTUALS Prior Year Budget (Enc Roll) 734,471.45 734,471.45 -

AVAILABLE BUDGET 1,035,327.15 529,163.59 170,925.00 78,554.46 197,422.00 321,449.93 100,000.00 2,022,726.72 991,019.78 579,279.41 129,339.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 571,601.19 506,800.00 2,226,739.02 700,000.00 300,000.00 2,999,257.11 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 939,429.41 17,274,356.23

Total 18,008,827.68 734,471.45 17,274,356.23

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Events Center Debt Service For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Operating revenues: Charges for Services Miscellaneous

Amended

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

— —

0.00% 0.00%

-8.33% -8.33%

—

0.00%

-8.33%

— — — 3,062,526 5,789,100 —

— — — 9,263,688 5,789,100 —

— — — 832,841 198,258 —

— — — 8,430,847 5,590,842 —

0.00% 0.00% 0.00% 8.99% 3.42% 0.00%

-8.33% -8.33% -8.33% 0.66% -4.91% -8.33%

Total Operating Expenses

8,851,626

15,052,788

1,031,099

14,021,689

6.85%

-1.48%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Sales Tax Total Nonoperating Revenue (Expenses)

50,000 — 2,400,000 2,450,000

38,150 — — 38,150

(11,850) — (2,400,000) (2,411,850)

76.30% 0.00% 0.00% 1.56%

67.97% -8.33% -8.33% -6.77%

Income (Loss) Before Transfers

(6,401,626)

(12,602,788)

(992,949)

11,609,839

7.88%

-0.45%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

(6,401,626)

(12,602,788)

(992,949)

11,609,839

Total operating revenues Operating Expenses:

Personnel Services Other Services Supplies Capital Outlay Debt Service Other Expenses

Beginning Available Resources Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources

(1,158,008) — — (2,150,957)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Central Garage For the period ended July 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

2,804,471 128,700

249,932 10,725

(2,554,539) (117,975)

8.91% 8.33%

0.58% 0.00%

2,933,171

260,657

(2,672,514)

8.89%

0.56%

857,546 52,000 816,223 1,240,300 2,000 —

32,284 3,017 157,428 148,671 — —

825,262 48,983 658,795 1,091,629 2,000 —

3.76% 5.80% 19.29% 11.99% 0.00% 0.00%

-4.57% -2.53% 10.96% 3.66% -8.33% -8.33%

Total Operating Expenses

2,968,069

341,400

2,626,669

11.50%

3.17%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

7,500 281,000 288,500

3,055 — 3,055

(4,445) (281,000) (285,445)

40.73% 0.00% 1.06%

32.40% -8.33% -7.27%

Income (Loss) Before Transfers

253,602

(77,688)

(331,290)

-30.63%

-38.96%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

253,602

(77,688)

(331,290)

Total Operating Revenues Operating Expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Outlay Other Expenses

Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Change In Net Position (Budget Basis)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 07/31/23

(1,466,229) — (975) 2,263,980 — 719,088

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

245,267 45,194 1,009,549

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care For the period ended July 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

20,534,900 —

1,617,607 —

(18,917,293) —

7.88% 0.00%

-0.45% -8.33%

20,534,900

1,617,607

(18,917,293)

7.88%

-0.45%

740,500 24,460,900 — — —

134,350 1,352,925 — — —

606,150 23,107,975 — — —

18.14% 5.53% 0.00% 0.00% 0.00%

9.81% -2.80% -8.33% -8.33% -8.33%

Total Operating Expenses

25,201,400

1,487,275

23,714,125

5.90%

-2.43%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

120,000 1,236,600 1,356,600

22,069 10,777 32,846

(97,931) (1,225,823) (1,323,754)

18.39% 0.87% 2.42%

10.06% -7.46% -5.91%

Income (Loss) Before Transfers

(3,309,900)

163,178

3,473,078

-4.93%

-13.26%

Transfers In - American Rescue Plan Transfers Out

— —

0.00% 0.00%

-8.33% -8.33%

Total Transfers

—

0.00%

-8.33%

(3,309,900)

163,178

3,473,078

Total Operating Revenues Operating Expenses: Personnel Services Other Services Supplies Capital Outlay Other Expenses

Change In Net Position (Budget Basis)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance Non-GAAP Basis, 07/31/23

3,747,925 — — 3,911,103

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

— — 3,911,103

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Workers' Compensation For the period ended July 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

4,450,900 —

— —

(4,450,900) —

0.00% 0.00%

-8.33% -8.33%

4,450,900

—

(4,450,900)

0.00%

-8.33%

— 4,748,001 — — —

441 686,214 — — —

(441) 4,061,787 — — —

0.00% 14.45% 0.00% 0.00% 0.00%

-8.33% 6.12% -8.33% -8.33% -8.33%

Total Operating Expenses

4,748,001

686,655

4,061,346

14.46%

6.13%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

10,000 — 10,000

8,453 — 8,453

(1,547) — (1,547)

84.53% 0.00% 84.53%

76.20% -8.33% 76.20%

Income (Loss) Before Transfers

(287,101)

(678,202)

(391,101)

236.22%

227.89%

— —

0.00% 0.00%

-8.33% -8.33%

—

0.00%

-8.33%

(287,101)

(678,202)

(391,101)

Total Operating Revenues Operating Expenses: Personnel Services Other Services Supplies Capital Outlay Other Expenses

Transfers In Transfers Out Total Transfers Change In Net Position (Budget Basis)

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 Ending Unassigned Fund Balance Non-GAAP Basis, 07/31/23

(5,756,320) — — — (6,434,522)

Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

21,500 — (6,413,022)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management For the period ended July 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

3,196,000 —

245,358 —

(2,950,642) —

7.68% 0.00%

-0.65% -8.33%

3,196,000

245,358

(2,950,642)

7.68%

-0.65%

— 3,355,559 — — —

441 707,736 — — —

(441) 2,647,823 — — —

0.00% 21.09% 0.00% 0.00% 0.00%

-8.33% 12.76% -8.33% -8.33% -8.33%

Total Operating Expenses

3,355,559

708,177

2,647,382

21.10%

12.77%

Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses)

23,000 — 23,000

7,784 — 7,784

(15,216) — (15,216)

33.84% 0.00% 33.84%

25.51% -8.33% 25.51%

Income (Loss) Before Transfers

(136,559)

(455,035)

(318,476)

333.21%

324.88%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

(136,559)

(455,035)

(318,476)

Total Operating Revenues Operating Expenses: Personnel Services Other Services Supplies Capital Outlay Other Expenses

Transfers Out – Utility Payments In Lieu of Taxes Transfers In Transfers Out Total Transfers Change In Net Position (Budget Basis)

2,049,402 — — — 1,594,367

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

682,638 — 2,277,005

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Finance & Support Services For the period ended July 31, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Total Operating Revenues Operating Expenses: Personnel Services Retiree Benefits Other Services Supplies Capital Outlay Other Expenses Total Operating Expenses Nonoperating Revenues (Expenses): Investment Income Miscellaneous Revenue (Expense) Total Nonoperating Revenue (Expenses) Income (Loss) Before Transfers Transfers Out – Utility Payments In Lieu of Taxes Transfers In – CARES Act Transfers Out Total Transfers Change In Net Position (Budget Basis)

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 8.33% of Year

Percent From Budget

11,709,004 —

975,750 —

(10,733,254) —

8.33% 0.00%

0.00% -8.33%

11,709,004

975,750

(10,733,254)

8.33%

0.00%

5,939,496 170,000 4,645,103 44,350 1,257,834 —

226,589 17,266 1,468,659 11,304 572 —

5,712,907 152,734 3,176,444 33,046 1,257,262 —

3.81% 10.16% 31.62% 25.49% 0.05% 0.00%

-4.52% 1.83% 23.29% 17.16% -8.28% -8.33%

12,056,783

1,724,390

10,332,393

14.30%

5.97%

— — —

— 2 2

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

(347,779)

(748,638)

(400,859)

215.26%

206.93%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

(347,779)

(748,638)

(400,859)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Ending Unassigned Fund Balance Non-GAAP Basis, 07/31/23

622,242 — — 602,585 476,189

Other Net Position Components: Assigned - Current Year Encumbrances Assigned - Prior Year Encumbrances Total Fund Balance

1,148,962 223,793 1,848,944

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Debt Service - Neighborhood Improvement Districts For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

9,289 2,000 —

— 376 —

(9,289) (1,624) —

0.00% 18.80% 0.00%

-8.33% 10.47% -8.33%

11,289

376

(10,913)

3.33%

-5.00%

— 14,705

3 —

(3) 14,705

0.00% 0.00%

-8.33% -8.33%

14,705

14,702

0.02%

-8.31%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

14,705

14,702

0.02%

-8.31%

(3,416)

373

3,789

Total Revenues

Expenditures: General Government Debt Service Total Expenditures

Total expenditures and other financing uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

109,779

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 110,152

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance

— — 110,152

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

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income Intergovernmental Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — — —

— 285 — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

285

0.00%

-8.33%

— —

0.00% — 0.00%

-8.33% -8.33%

—

285

0.00%

-8.33%

— — —

— — 2

— — (2)

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

(2)

0.00%

-8.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

(2)

0.00%

-8.33%

—

283

Total Revenues Other Financing Sources: Transfers From In Proceeds Bond Issuance Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

(867,534)

Cancellation of Prior Year Encumbrances Change to Prior Year Expenditure Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 07/31/23

— — — (867,251)

Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— 950,588 83,337

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

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 74 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — —

1 — —

(1) — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

(1)

0.00%

-8.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

(1)

0.00%

-8.33%

—

Total Revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

21,617

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 21,690

Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— — 21,690

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings and Other Improvements Capital Project Fund For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Intergovernmental Investment Income Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

Total revenues

—

0.00%

-8.33%

Other Financing Sources: Transfers from In bond issuance Proceeds

—

2,650,000 —

—

(2,650,000) —

0.00%

-8.33%

—

2,650,000

—

(2,650,000)

0.00%

-8.33%

—

2,650,000

—

(2,650,000)

0.00%

-8.33%

— — —

— — 2,837,726

— — —

— — 2,837,726

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

2,837,726

—

2,837,726

0.00%

-8.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

2,837,726

—

2,837,726

0.00%

-8.33%

—

(187,726)

—

187,726

Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

(105,878)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 07/31/23

— — — (105,878)

Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— 34,370 (71,508)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Drainage Capital Project Fund For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

0.00%

-8.33%

—

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

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, 07/31/23

— — (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 Park Improvements Capital Project Fund For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income (Loss) Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 111 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

111

0.00%

-8.33%

— — —

1 — —

(1) — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

(1)

0.00%

-8.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

(1)

0.00%

-8.33%

—

110

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

31,485

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 07/31/23

— — — 31,595

Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance

— — 31,595

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Private Purpose Expendable Trust Fund - Vaile Mansion For the period ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Charges for Services Investment Income Other Revenue

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-8.33%

Total Other Financing Uses

—

0.00%

-8.33%

—

0.00%

-8.33%

—

Total Revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

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, 07/31/23

— — — —

Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position

— — —

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

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Sales Taxes Investment Income

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

8,295,957 400,000

— 45,106

(8,295,957) (354,894)

0.00% 11.28%

-8.33% 2.95%

8,695,957

45,106

(8,650,851)

0.52%

-7.81%

165,919 122,288 20,000 5,650 9,000 220,965 — —

— — — — 814 200,000 — —

165,919 122,288 20,000 5,650 8,186 20,965 — —

0.00% 0.00% 0.00% 0.00% 9.04% 90.51% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33% 0.71% 82.18% -8.33% -8.33%

543,822

200,814

343,008

36.93%

28.60%

Other Financing Uses: Transfers Out - EATS Transfers Out - Debt Service (City) Transfers Out - Captial Projects Transfers Out - Other Items

1,175,000 4,604,093 3,212,526 —

— — — —

1,175,000 4,604,093 3,212,526 —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

Total Other Financing Uses

8,991,619

—

8,991,619

0.00%

-8.33%

(839,484)

(155,708)

683,776

Total Revenues Expenditures: Administrative Fee Insurance Legal Audit Banking Contract Services Capital Outlay Other Total Expenditures

Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

9,822,387

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 07/31/23

— — 9,666,679

Other Fund Balance Components: Restricted - current year encumbrances Restricted - prior year encumbrances

— 5,795

Total Fund Balance

9,672,474

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TDD For the period ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Sales taxes Investment income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

622,409 5,000

— 502

(622,409) (4,498)

0.00% 10.04%

-8.33% 1.71%

627,409

502

(626,907)

0.08%

-8.25%

12,448 2,500 1,250 5,650 650 — — —

33 — — — — — — —

12,415 2,500 1,250 5,650 650 — — —

0.27% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

-8.06% -8.33% -8.33% -8.33% -8.33% -8.33% -8.33% -8.33%

22,498

22,465

0.00%

-8.33%

Other financing uses: Transfers out - EATS Transfers out - Debt Service (City)

311,204 315,000

— —

311,204 315,000

0.00% 0.00%

-8.33% -8.33%

Total other financing uses

626,204

—

626,204

0.00%

-8.33%

1,231,115

469

(1,230,646)

Total revenues Expenditures: Administrative Fee Insurance Legal Audit Banking Contract Services Capital Outlay Other Total expenditures

Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis

Unassigned Fund Balance at Beginning of Year

38,755

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 07/31/23

— — 39,224

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - City Transportation Total Fund Balance

— — 7,861 47,085

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other revenue

Total Revenues Other Financing Sources: Transfers from In bond issuance Proceeds Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

194,452 45,707 10,443

194,452 22,474 10,443

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

250,602

227,369

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

250,602

227,369

0.00%

-8.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

(378)

582

0.00%

-8.33%

6,585,000 4,161,150 —

21,361 85,139 —

6,563,639 4,076,011 —

0.32% 2.05% 0.00%

-8.01% -6.28% -8.33%

Total Expenditures

10,746,150

106,122

10,640,232

0.99%

-7.34%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

10,746,150

106,122

10,640,232

0.99%

-7.34%

(10,746,150)

144,480

10,890,630

Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and other financing uses

Unassigned Fund Balance at Beginning of Year

14,371,073

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 14,515,553

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 10,370,328 24,885,881

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers from In bond issuance Proceeds Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

49 16 10,443

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

10,508

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

10,508

0.00%

-8.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

0.00%

-8.33%

215,000 314,000 —

— — —

215,000 314,000 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

Total Expenditures

529,000

—

529,000

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

529,000

—

529,000

0.00%

-8.33%

(529,000)

10,508

539,508

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

11,094

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 21,602

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 500,909 522,511

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage TIF For the Period Ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers In bond issuance Proceeds from Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs Total Expenditures Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

Unassigned Fund Balance at Beginning of Year

—

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 07/31/23

—

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 Drumm Farm TIF For the Period Ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs Total Expenditures Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

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, 07/31/23

— — — —

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 July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers from In bond issuance Proceeds Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs Total Expenditures Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

Unassigned Fund Balance at Beginning of Year

31,195

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 31,195

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 31,195

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF For the Period Ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — — — — —

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33% -8.33% -8.33% -8.33%

—

Unassigned Fund Balance at Beginning of Year

621

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 07/31/23

621

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 621

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

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers from In bond issuance Proceeds Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

(31,162) 14,576 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

(16,586)

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

(16,586)

0.00%

-8.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

349

(349)

0.00%

-8.33%

3,900,000 3,183,950 —

— — —

3,900,000 3,183,950 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

Total Expenditures

7,083,950

349

7,083,601

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

7,083,950

349

7,083,601

0.00%

-8.33%

(7,083,950)

(16,935)

7,067,015

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

4,493,608

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 4,476,673

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 6,436,933 10,913,606

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old Landfill TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

2,628 — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

2,628

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

2,628

Unassigned Fund Balance at Beginning of Year

5,329

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 07/31/23

7,957

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 7,957

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Trinity TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

15,075 68 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

15,143

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

15,143

0.00%

-8.33%

—

(1)

0.00%

-8.33%

— — —

21,361 9,139 —

(21,361) (9,139) —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

30,501

(30,501)

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

30,501

(30,501)

0.00%

-8.33%

—

(15,358)

Unassigned Fund Balance at Beginning of Year

57,721

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 07/31/23

42,363

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 42,363

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule HCA TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Total Revenues Other Financing Sources: Transfers from In bond issuance Proceeds Total Other Financing Sources Total Revenues and Other Financing Sources

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 3,899 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

3,899

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

3,899

0.00%

-8.33%

Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs

—

235

(235)

0.00%

-8.33%

2,470,000 663,200 —

— — —

2,470,000 663,200 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

Total Expenditures

3,133,200

235

3,132,965

0.01%

-8.32%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

3,133,200

235

3,132,965

0.01%

-8.32%

(3,133,200)

3,664

3,136,864

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Unassigned Fund Balance at Beginning of Year

1,142,872

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 1,146,536

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — 3,432,486 4,579,022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Cinema East TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

12,100 48 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

12,148

0.00%

-8.33%

—

0.00%

-8.33%

— — —

— 29,000 —

— (29,000) —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

29,000

(29,000)

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

29,000

(29,000)

0.00%

-8.33%

—

(16,852)

Unassigned Fund Balance at Beginning of Year

46,374

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 29,522

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 29,522

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 1 TIF For the Period Ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

Unassigned Fund Balance at Beginning of Year

100

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year

— —

Unassigned Ending Fund Balance, 07/31/23

100

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 100

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 2 TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 6 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

Unassigned Fund Balance at Beginning of Year

(1,395)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — (1,389)

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — (1,389)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 3 TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 13 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

Unassigned Fund Balance at Beginning of Year

9,490

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 9,503

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 9,503

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

34,074 290 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

34,364

0.00%

-8.33%

—

(2)

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

(2)

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

(2)

0.00%

-8.33%

—

34,362

Unassigned Fund Balance at Beginning of Year

95,116

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 129,478

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 129,478

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 3,007 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

3,007

0.00%

-8.33%

—

(26)

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

(26)

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

(26)

0.00%

-8.33%

—

2,981

Unassigned Fund Balance at Beginning of Year

973,886

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 976,867

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 976,867

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 1 TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

144,828 394 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

145,222

0.00%

-8.33%

—

(3)

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

(3)

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

(3)

0.00%

-8.33%

—

145,219

Unassigned Fund Balance at Beginning of Year

553,034

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 698,253

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 698,253

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 3 TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

10,777 41 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

10,818

0.00%

-8.33%

—

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

0.00%

-8.33%

—

10,818

Unassigned Fund Balance at Beginning of Year

15,938

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 26,756

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 26,756

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 1 TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

— 85 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

(1)

0.00%

-8.33%

— — —

— 25,500 —

— (25,500) —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

25,501

(25,501)

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

25,501

(25,501)

0.00%

-8.33%

—

(25,416)

Unassigned Fund Balance at Beginning of Year

57,563

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 32,147

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 32,147

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 2 TIF For the Period Ended July 31, 2023

Budgeted Amounts Original Amended Revenues: Taxes Investment Income (Loss) Other Revenue

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 8.33% of Year

Percent From Budget

— — —

7,371 27 —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

7,398

0.00%

-8.33%

—

(85)

0.00%

-8.33%

— — —

— 21,500 —

— (21,500) —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

21,585

(21,585)

0.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

—

0.00%

-8.33%

—

21,585

(21,585)

0.00%

-8.33%

—

(14,187)

Unassigned Fund Balance at Beginning of Year

34,512

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 20,325

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 20,325

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule TIF Supplemental Appropriation Fund For the Period Ended July 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Taxes Property tax RSO - Cargo Largo Hartman Heritage Drumm Farm Mt Washington 23rd & Noland - Project 1 Sales tax RSO - Cargo Largo Hartman Heritage Drumm Farm Eastland North Independence Mt Washington 23rd & Noland - Project 1 Investment Income (Loss) Other Revenue

Percent Actual 8.33% of Year

Percent From Budget

Total Revenues Other Financing Sources: Transfers In Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs Total Expenditures Other Financing Uses: Issuance of Debt Reoffering Premium/Original Issue Discount Payment to Refund Loans Escrow Agent Transfers Out Total Other Financing Uses Total Expenditures and Other Financing Uses

Excess of Revenues Over (Under) Expenditures and Other Financing Uses

Variance with Final Budget

— — — — —

0.00% 0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33% -8.33%

— — — — — — — — —

— 14,846 2,907 217,719 2,327 — — 23,233 —

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33% -8.33% -8.33% -8.33% -8.33% -8.33%

—

261,032

0.00%

-8.33%

— —

0.00% 0.00%

-8.33% -8.33%

—

261,032

0.00%

-8.33%

—

204

(204)

0.00%

-8.33%

— — —

0.00% 0.00% 0.00%

-8.33% -8.33% -8.33%

—

204

(204)

0.00%

-8.33%

— — — — — — — —

— — — — — — — 204

— — — — — — — (204)

0.00% 0.00% 0.00% 0.00%

-8.33% -8.33% -8.33% -8.33%

0.00%

-8.33%

0.00%

-8.33%

—

260,828

Unassigned Fund Balance at Beginning of Year

6,844,015

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 07/31/23

— — — 7,104,843

Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance

— — — 7,104,843