2024-02 Aug Monthly Financial Report by cityofindepmo

Monthly Financial and Operating Report August 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 August 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 Debt service 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 16.67% 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

(714) 3,694,894 — 57,148 481,540 593,822 1,072,242 120,597 729,447 267,609 68,633 42,936

(6,003,714) (17,870,731) (642,000) (227,852) (7,851,460) (3,859,128) (4,887,758) (1,914,303) (3,739,840) (1,818,391) (111,367) (706,515)

-0.01% 17.13% 0.00% 20.05% 5.78% 13.34% 17.99% 5.93% 16.32% 12.83% 38.13% 5.73%

-16.68% 0.46% -16.67% 3.38% -10.89% -3.33% 1.32% -10.74% -0.35% -3.84% 21.46% -10.94%

56,761,213

7,128,154

(49,633,059)

12.56%

-4.11%

21,301,000 — —

4,173,865 — —

(17,127,135) — —

19.59% 0.00% 0.00%

2.92% -16.67% -16.67%

21,301,000 78,062,213

4,173,865 11,302,019

(17,127,135) (66,760,194)

19.59% 14.48%

2.92% -2.19%

1,174,882 1,292,479 1,579,595 185,216 579,527 5,980,795 35,397,004 24,379,630 5,103,087 1,478,993 364,005 21,600 165,400 77,702,213

141,802 196,209 218,655 26,088 5,167 1,226,676 5,599,481 4,913,545 717,866 216,672 — 4,620 165,150 13,431,931

1,033,080 1,096,270 1,360,940 159,128 574,360 4,754,119 29,797,523 19,466,085 4,385,221 1,262,321 364,005 16,980 250 64,270,282

12.07% 15.18% 13.84% 14.09% 0.89% 20.51% 15.82% 20.15% 14.07% 14.65% 0.00% 21.39% 99.85% 17.29%

-4.60% -1.49% -2.83% -2.58% -15.78% 3.84% -0.85% 3.48% -2.60% -2.02% -16.67% 4.72% 83.18% 0.62%

360,000 78,062,213

10,000 13,441,931

350,000 64,620,282

2.78% 17.22%

-13.89% 0.55%

—

(2,139,912)

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, 08/31/23

10,228,440 47,461 9,264 — 8,145,253

Restricted Committed Assigned Total Fund Balance

225,394 9,795 1,488,196 9,868,638

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Sales Tax Fund For the period ended August 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 16.67% of Year

Percent From Budget

10,534,000 321,000 — — 125,000 —

1,748,821 — — — 169,673 —

(8,785,179) (321,000) — — 44,673 —

16.60% 0.00% 0.00% 0.00% 135.74% 0.00%

-0.07% -16.67% -16.67% -16.67% 119.07% -16.67%

10,980,000

1,918,494

(9,061,506)

17.47%

0.80%

—

0.00%

-16.67%

—

0.00%

-16.67%

10,980,000

1,918,494

(9,061,506)

17.47%

0.80%

— 1,382,173 21,798,746 1,747,446

— 1,382,173 25,110,058 1,747,446

— 181,320 3,698,226 —

— 1,200,853 21,411,832 1,747,446

0.00% 13.12% 14.73% 0.00%

-16.67% -3.55% -1.94% -16.67%

24,928,365

28,239,677

3,879,546

24,360,131

13.74%

-2.93%

—

260,000

—

260,000

0.00%

-16.67%

—

260,000

—

260,000

0.00%

-16.67%

24,928,365

28,499,677

3,879,546

24,620,131

13.61%

-3.06%

(13,948,365)

(17,519,677)

(1,961,052)

15,558,625

Unassigned Fund Balance at Beginning of Year

3,408,060

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/23

33,154 7,371,981 — 8,852,143

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

471,011 7,134,144 4,101,190 20,558,488

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended August 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 16.67% of Year

Percent From Budget

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

874,410 — 188,377 10,240 22,342 481

(4,393,590) (169,000) (390,123) (22,760) 3,162 (26,919)

16.60% 0.00% 32.56% 31.03% 116.49% 1.76%

-0.07% -16.67% 15.89% 14.36% 99.82% -14.91%

6,095,080

1,095,850

(4,999,230)

17.98%

1.31%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

6,095,080

1,095,850

(4,999,230)

17.98%

1.31%

6,940,818 200,000 —

1,845,651 — —

5,095,167 200,000 —

26.59% 0.00% 0.00%

9.92% -16.67% -16.67%

7,140,818

1,845,651

5,295,167

25.85%

9.18%

—

0.00%

-16.67%

—

0.00%

-16.67%

7,140,818

1,845,651

5,295,167

25.85%

9.18%

(1,045,738)

(749,801)

295,937

Unassigned Fund Balance at Beginning of Year

3,715,082

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/23

13 — — 2,965,294

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

925,601 33,324 3,924,219

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Water Sales Tax Fund For the period ended August 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 16.67% of Year

Percent From Budget

5,268,000 169,000 — — 164,000 7,900

874,410 — — — 86,201 8,013

(4,393,590) (169,000) — — (77,799) 113

16.60% 0.00% 0.00% 0.00% 52.56% 101.43%

-0.07% -16.67% -16.67% -16.67% 35.89% 84.76%

5,608,900

968,624

(4,640,276)

17.27%

0.60%

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

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

89,992 585,637 2,800 1,041,768 —

141,492 2,243,829 315,200 5,517,184

38.88% 20.70% 0.88% 15.88%

22.21% 4.03% -15.79% -0.79%

6,848,950

9,937,902

1,720,197

8,217,705

17.31%

0.64%

—

260,000

—

260,000

0.00%

-16.67%

—

260,000

—

260,000

0.00%

-16.67%

6,848,950

10,197,902

1,720,197

8,477,705

16.87%

0.20%

(1,240,050)

(4,589,002)

(751,573)

3,837,429

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, 08/31/23

— — — 10,220,748

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

1,379,952 510,048 122,125 38,038 500,000 12,770,911

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Public Safety Sales Tax Fund For the period ended August 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 16.67% of Year

Percent From Budget

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

466,992 — 21,991 (2,500)

(2,364,008) (85,000) (13,009) (10,100)

16.50% 0.00% 62.83% -32.89%

-0.17% -16.67% 46.16% -49.56%

2,958,600

486,483

(2,472,117)

16.44%

-0.23%

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

205,414 48,578 1,478,331 — 4,417

474,286 68,122 1,117,469 1,400,000 21,005

30.22% 41.63% 56.95% 0.00% 17.37%

13.55% 24.96% 40.28% -16.67% 0.70%

4,817,622

1,736,740

3,080,882

36.05%

19.38%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

4,817,622

1,736,740

3,080,882

36.05%

19.38%

(1,859,022)

(1,250,257)

608,765

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, 08/31/23

— — — 1,895,518

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

1,445,887 130,433 3,471,838

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

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

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

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

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

1,893,093 — 67,096 —

(9,501,907) (321,000) 20,096 (6,000)

16.61% 0.00% 142.76% 0.00%

-0.06% -16.67% 126.09% -16.67%

11,769,000

1,960,189

(9,808,811)

16.66%

-0.01%

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

8,247,387 2,000,000 217,584

479,591 1,687,401 217,584

7,767,796 312,599 —

5.82% 84.37% 100.00%

-10.85% 67.70% 83.33%

10,264,971

10,464,971

2,384,576

8,080,395

22.79%

6.12%

—

0.00%

-16.67%

Total Revenues Expenditures: Public Safety Capital outlay Debt Service Total Expenditures Other Financing Uses: Transfers Out/Capital Outlay Total Other Financing Uses Total Expenditures and Other Financing Uses

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

Actual Amounts (Budget Basis)

—

0.00%

-16.67%

10,264,971

10,464,971

2,384,576

8,080,395

22.79%

6.12%

1,504,029

1,304,029

(424,387)

(1,728,416)

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, 08/31/23

— — — 8,363,306

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

1,724,056 1,071,184 11,158,546

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal Shelter Use Tax For the period ended August 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 Percent Actual From 16.67% of Year Budget

855,000 — 6,000 —

855,000 — 4,683 —

— — (1,317) —

100.00% 0.00% 78.05% 0.00%

83.33% -16.67% 61.38% -16.67%

861,000

859,683

(1,317)

99.85%

83.18%

25,000

—

(25,000)

0.00%

-16.67%

25,000

—

(25,000)

0.00%

886,000

859,683

(26,317)

97.03%

80.36%

— 886,000 — —

— 74,722 — —

— 811,278 — —

0.00% 8.43% 0.00% 0.00%

-16.67% -8.24% -16.67% -16.67%

886,000

74,722

811,278

8.43%

-8.24%

— —

0.00% 0.00%

-16.67% -16.67%

—

0.00%

-16.67%

886,000

74,722

811,278

8.43%

-8.24%

—

784,961

Unassigned Fund Balance at Beginning of Year

322,768

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 08/31/23

— — — 1,107,729

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

— — 1,107,729

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

4,483,000 59,000 —

1,275,487 37,526 —

(3,207,513) (21,474) —

28.45% 63.60% 0.00%

11.78% 46.93% -16.67%

4,542,000

1,313,013

(3,228,987)

28.91%

12.24%

4,231,251 —

558,286 —

3,672,965 —

13.19% 0.00%

-3.48% -16.67%

4,231,251

558,286

3,672,965

13.19%

-3.48%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00% — 0.00%

-16.67%

Total Other Financing Uses

4,231,251

558,286

3,672,965

13.19%

-3.48%

310,749

754,727

443,978

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, 08/31/23

— — — 5,707,268

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

54,522 111,003 5,872,793

-16.67%

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

Actual Amounts (Budget Basis)

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

Total Revenues

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

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

(107) 29,434 23,825 2,000 2,902

(870,727) (140,566) (388,575) (9,500) (11,098)

-0.01% 17.31% 5.78% 17.39% 20.73%

-16.68% 0.64% -10.89% 0.72% 4.06%

1,478,520

58,054

(1,420,466)

3.93%

-12.74%

325,000

—

(325,000)

0.00%

-16.67%

Other Financing Sources: Transfers In Transfers In - American Rescue Plan

—

0.00%

-16.67%

325,000

—

(325,000)

0.00%

-16.67%

1,803,520

58,054

(1,745,466)

3.22%

-13.45%

Expenditures: Animal Services

997,848

262,766

735,082

26.33%

9.66%

Health Services

805,672

116,962

688,710

14.52%

-2.15%

1,803,520

379,728

1,423,792

21.05%

4.38%

—

0.00%

-16.67%

—

0.00%

-16.67%

1,803,520

379,728

1,423,792

21.05%

4.38%

—

(321,674)

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

348,758

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 08/31/23

27,084

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

77,547 2,837 107,468

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Parks and Recreation Property Tax Levy For the period ended August 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 16.67% of Year

Percent From Budget

1,838,155 — 88,500 16,485 —

(228) — 21,636 1,647 —

(1,838,383) — (66,864) (14,838) —

-0.01% 0.00% 24.45% 9.99% 0.00%

-16.68% -16.67% 7.78% -6.68% -16.67%

1,943,140

23,055

(1,920,085)

1.19%

-15.48%

1,583,850

401,644

1,182,206

25.36%

8.69%

1,583,850

401,644

1,182,206

25.36%

8.69%

Other Financing Uses – Transfers Out

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

1,583,850

401,644

1,182,206

25.36%

8.69%

359,290

(378,589)

(737,879)

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, 08/31/23

(354,902)

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

92,547 22,877 (239,478)

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

2,300,000 — 25,050 3,000

502,882 — 17,673 3

(1,797,118) — (7,377) (2,997)

21.86% 0.00% 70.55% 0.10%

5.19% -16.67% 53.88% -16.57%

2,328,050

520,558

(1,807,492)

22.36%

5.69%

Transfers In - American Resuce Plan

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

2,328,050

520,558

(1,807,492)

22.36%

5.69%

2,743,264

3,290,615

468,523

2,822,092

14.24%

-2.43%

2,743,264

3,290,615

468,523

2,822,092

14.24%

-2.43%

Other Financing Uses – Transfers Out

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

2,743,264

3,290,615

468,523

2,822,092

14.24%

-2.43%

(415,214)

(962,565)

52,035

1,014,600

Total Revenues

Other Financing Sources:

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

2,169

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 08/31/23

1,992,946

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

169,382 73,379 376,368 2,612,075

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

— — —

— 93 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

(1)

0.00%

-16.67%

—

(1)

0.00%

-16.67%

Other Financing Uses – Transfers Out

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

—

(1)

0.00%

-16.67%

—

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, 08/31/23

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 August 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 16.67% of Year

Percent From Budget

851,251

81,045

(770,206)

9.52%

-7.15%

— 851,251

— 81,045

— (770,206)

— 9.52%

-16.67% -7.15%

169,702 681,001

18,624 219,738

151,078 461,263

10.97% 32.27%

-5.70% 15.60%

850,703

238,362

612,341

28.02%

11.35%

—

0.00%

-16.67%

—

0.00%

-16.67%

850,703

238,362

612,341

28.02%

11.35%

548

(157,317)

(157,865)

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, 08/31/23

— — (166,754)

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

165,865 175 (714)

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

Budgeted Amounts Original Amended Revenues: HOME Program Grant Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

570,305 —

5,405 —

(564,900) —

0.95% 0.00%

-15.72% -16.67%

570,305

5,405

(564,900)

0.95%

-15.72%

Expenditures: HOME Administration Multi Family Housing Community Housing Development

59,987 375,107 107,172

5,405 — —

54,582 375,107 107,172

9.01% 0.00% 0.00%

-7.66% -16.67% -16.67%

Total Expenditures

542,266

5,405

536,861

1.00%

-15.67%

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, 08/31/23

— — (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 August 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 16.67% of Year

Percent From Budget

— 21,000 —

— 9,145 —

— (11,855) —

0.00% 43.55% 0.00%

-16.67% 26.88% -16.67%

21,000

9,145

(11,855)

43.55%

26.88%

—

(75)

0.00%

-16.67%

—

(75)

0.00%

-16.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

20,178

(20,178)

0.00%

-16.67%

Total Other Financing Uses

—

20,178

(20,178)

0.00%

-16.67%

—

20,253

(20,253)

0.00%

-16.67%

21,000

(11,108)

(32,108)

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, 08/31/23

— — — 1,276,383

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

— — 1,276,383

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants For the period ended August 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: Public Safety General Government Culture and Recreation Community Development Animal Services Health Services Total Expenditures Other Financing Uses: Transfers Out/Capital Outlay 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 16.67% of Year

Percent From Budget

4,479,344 109,023 140,620

3,667,880 109,023 335,675

190,780 — 51

(3,477,100) (109,023) (335,624)

5.20% 0.00% 0.02%

-11.47% -16.67% -16.65%

4,728,987

4,112,578

190,831

(3,921,747)

4.64%

-12.03%

— —

0.00% 0.00%

-16.67% -16.67%

4,728,987

4,112,578

190,831

(3,921,747)

4.64%

-12.03%

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

880,062 137,424 39,238 857,663 24,654 2,112,508

210,186 3,524 20,078 800,052 — 112,363

669,876 133,900 19,160 57,611 24,654 2,000,145

23.88% 2.56% 51.17% 93.28% 0.00% 5.32%

7.21% -14.11% 34.50% 76.61% -16.67% -11.35%

3,963,121

4,051,549

1,146,203

2,905,346

28.29%

11.62%

—

0.00%

-16.67%

—

0.00%

-16.67%

3,963,121

4,051,549

1,146,203

2,905,346

28.29%

11.62%

765,866

61,029

(955,372)

(1,016,401)

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, 08/31/23

— — (1,087,011)

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

830,557 128,945 (127,509)

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

9,557,038 — —

55,822 — —

(9,501,216) — —

0.58% 0.00% 0.00%

-16.09% -16.67% -16.67%

9,557,038

55,822

(9,501,216)

0.58%

-16.09%

— —

0.00% 0.00%

-16.67% -16.67%

9,557,038

55,822

(9,501,216)

0.58%

-16.09%

— 1,112,038 — 4,135,000

9,848 26,000 — 1,012

(9,848) 1,086,038 — 4,133,988

0.00% 2.34% 0.00% 0.02%

-16.67% -14.33% -16.67% -16.65%

5,247,038

36,860

5,210,178

0.70%

-15.97%

Other Financing Uses: Transfers Out - American Rescue Plan

4,200,000

0.00%

-16.67%

Total Other Financing Uses

4,200,000

— — —

4,200,000

0.00%

-16.67%

9,447,038

36,860

9,410,178

0.39%

-16.28%

110,000

18,962

(91,038)

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

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, 08/31/23

— — (402,060)

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

26,000 376,060 —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light For the period ended August 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 16.67% of Year

Percent From Budget

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

32,086,198 284,827 — 10,450 100 7,850 1,161,091 33,550,516

(105,389,672) (715,173) (33,000) 10,450 (900) (286,650) (5,838,909) (112,253,854)

23.34% 28.48% 0.00% 0.00% 10.00% 2.67% 16.59% 23.01%

6.67% 11.81% -16.67% -16.67% -6.67% -14.00% -0.08% 6.34%

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

4,332,054 243,744 7,237,685 13,814,194 275,683 47,861 423,107 — 26,374,328

25,995,825 1,216,256 20,843,002 48,575,281 22,048,898 1,308,579 8,214,993 100,000 128,302,834

14.28% 16.69% 25.77% 22.14% 1.23% 3.53% 4.90% 0.00% 17.05%

-2.39% 0.02% 9.10% 5.47% -15.44% -13.14% -11.77% -16.67% 0.38%

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

430,368 356,342 101,874 888,584

312,368 (1,718,958) 86,174 (1,320,416)

364.72% 17.17% 648.88% 40.23%

348.05% 0.50% 632.21% 23.56%

Income (Loss) Before Transfers

913,789

(6,663,792)

8,064,772

14,728,564

-121.02%

-137.69%

— (14,601,000) — — (14,601,000)

— (2,954,470) — — (2,954,470)

— (11,646,530) — — (11,646,530)

0.00% 20.23% 0.00% 0.00% 20.23%

-16.67% 3.56% -16.67% -16.67% 3.56%

(13,687,211)

(21,264,792)

5,110,302

26,375,094

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

51,787,764 — — 56,898,066

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

4,398,066

Power and Light - Open Capital Projects As of August 31, 2023 PROJECT 200815 200828 201106 201405 201510 201603 201604 201605 201702 201703 201706 201710 201804 202101 202102 202103 202107 202108 202109 202110 202111 202201 202202 202205 202206 202208 202210 202211 202304 202305 202306 202308 202314 202315 202316 202317 202401 202403 202405 202406 202407 202408 202409 202410 202411

PROJECT TITLE T&D Sys IMPROVEMENTS FIBER OPTIC PROGRAM 69 KV SUBSTATION FACILITIES SUBSTATION SECURITY PROJECT Sys OpS / DISPATCH 69 KV Trans LINE REBUIL Sys OpS / UPS UPGRAD Sys OpS WORK AREA Prod FACILITIES IMPROVE BV GROUND WATER SUBSTATION K SWITCHGEAR & Mo CITY DIVESTITURE SUBSTATION E SWITCHGEAR REPLACEMENT Substation Fiber Optic Network Traffic Controller Upgrades Traffic Camera System Upgrades Motorola APX Radio Purchase Phase 2 Operations APC UPS Battery Replace Substation Modeling 20MVAR Capacitor Bank Sub A Transmission Pole Replacement Prog Substation A Transformer T-9 Mtce Substation N Transformer T-1 Maint Desert Storm Switchgear Cabinets T & D Road Improvement Projects Traffic Signal Detection Systems IPL Service Center PBX Upgrade to I H-5 Hot Gas Path Inspection Controls Software Upgrade PLSC Operations Area HVAC Upgrade Substation A Blockhouse Roof Repl Substn & Trans Upgrade &Replacement Construction of New Substation S Construct New Trans System Sub S Construct 6 New Dist Feeders Sub S H5 Combustion Turbine Repair Purchase Evergy 69kV Line Sub M Breaker Replacement Emergency Replacement Trans Poles Service Center Upgrades Emergent Maintenance Production Substation & Trans Upgrade &Replace T & D Road Improvement Projects T & D System Improvements 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

ENCUMBRANCES 560,658.65 213,127.73 95,655.76 70,957.92 33,430.50 84,691.49 51,175.00 127,571.15 146,316.11 329,276.66 299,205.46 71,246.00 19,686.00 30,041.07 28,555.83 70,425.00 227,170.49 316,185.80 1,402.58 67,194.73 353,738.42 3,197,712.35

ACTUALS 34,828.75 21,017.67 7,391.37 6,447.25 7,118.40 249,977.25 9,500.00 360,436.77 696,717.46

AVAILABLE BUDGET 741,012.85 57,661.50 105,584.14 125,447.82 9,604.27 686,844.39 1,319,842.18 172,116.00 161,785.02 321.16 0.50 1,974,764.50 978,673.23 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 22,048,897.42

Budget Less Expenditures Less Encumbrances Total Available

Current Year Budget $ 22,324,580.92 3,500.00 272,183.50 $ 22,048,897.42

Prior Year Budget (Enc Roll) 3,618,746.31 693,217.46 2,925,528.85 -

Total 25,943,327.23 696,717.46 3,197,712.35 22,048,897.42

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water For the period ended August 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 16.67% of Year

Percent From Budget

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

6,372,270 113,188 3,954 3,605 4,515 29,223 — —

(26,237,730) (86,812) (13,046) (11,395) (21,485) (55,777) — —

19.54% 56.59% 23.26% 24.03% 17.37% 34.38% 0.00% 0.00%

2.87% 39.92% 6.59% 7.36% 0.70% 17.71% -16.67% -16.67%

Total Operating Revenues

32,953,000

6,526,755

(26,426,245)

19.81%

3.14%

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

1,333,467 57,816 2,891,481 2,449,096 — 35,561 57,395 — 6,824,816

8,790,455 306,184 11,277,012 1,177,854 20,781,289 1,002,239 2,483,543 50,000 45,868,576

13.17% 15.88% 20.41% 67.52% 0.00% 3.43% 2.26% 0.00% 12.95%

-3.50% -0.79% 3.74% 50.85% -16.67% -13.24% -14.41% -16.67% -3.72%

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

402,031 560,795 28,497 991,323

(255,107) (2,799,205) 11,797 (3,042,515)

61.18% 16.69% 170.64% 24.58%

44.51% 0.02% 153.97% 7.91%

Income (Loss) Before Transfers

(2,975,265)

(15,706,554)

693,262

16,399,816

-4.41%

-21.08%

(2,990,770) — —

(613,318) — —

(2,377,452) — —

20.51% 0.00% 0.00%

3.84% -16.67% -16.67%

(2,990,770)

(613,318)

(2,377,452)

20.51%

3.84%

(5,966,035)

(18,697,324)

79,944

18,777,268

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

51,430,585 — 51,510,529

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

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

37,110,529

Water - Open Capital Projects As of August 31, 2023 PROJECT 400708 400904 401003 401301 401402 401505 401506 401601 401602 401605 401608 401703 401704 401802 401804 401808 401818 401821 401822 402002 402004 402007 402008 402009 402010 402011 402012 402101 402102 402103 402104 402105 402106 402107 402108 402201 402203 402207 402301 402302 402303 402401 402402 402403 9749 9952

PROJECT TITLE TREATMENT Plt DISCHARGE EAST INDEPENDENCE INDUST PARK FUTURE Prod WELLS 23RD ST MAIN REPLACEMENT LAGOON CLEANOUT Dist Sys IMPROVE TRUMAN ROAD BOOSTER STATION FILTER BACKWASH OUTFALL Plt DISCHARGE OUTFALL COURTNEY BEND BASIN CATWALK LIME SILO Maint BUILDING AT CBP VAN HORN RESERVOIR IMPROVE 6" Main Replacement James Downey Rd Filter Valve House Roof Improvement VFD Drive Replacements HSP 2 & 4 30" Steel Transmission Main Assess Main Replacement-32nd/Hunter/Bird Main Replacement-24Hwy/Northern/RR 39th Street Reservoir Main Replace Walnut/Leslie/LeesSumm Courtney Bend Emergency Generator Wellfield Overhead Electrical Imp Main Replace Sheley/Claremont/Norw Main Replace Gudgell/Dodgion/KingsH Main Replace Salisbury/Peck/Geospac College Avenue Improvements Main Replacement Ralston 31st/29th Main Replacement 3rd St & Jennings Main Replacement Truman Road Lime Slaker No 5 Main Replacement Sheley Main Replacement Sheley & Northern Facility Improvements/Const/Maint Basin Drive Improvements Roof Improvements Lime Slaker No 1 CB Electrical Switchgear Improvemen IT Infrastructure Upgrade HSPS HVAC Improvements Lime Silo Recoating Fiber Optic Upgrades Lime Slaker No. 6 Sludge House Piping Improvements MAIN REPLACEMENT PROGRAM 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 68,518.14 1,181,580.72 2,811.00 3,551,638.53 18,408.30 329,196.50 44,728.00 378,088.80 524,771.50 64,358.50 376,911.20 106,520.00 927,474.60 71,103.04 7,646,108.83

ACTUALS 2,595.00 50,327.28 473,926.00 97.69 526,945.97

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

Current Year Prior Year Budget Budget (Enc Roll) $ 20,781,289.40 8,173,054.80 526,945.97 7,646,108.83 $ 20,781,289.40 -

Total 28,954,344.20 526,945.97 7,646,108.83 20,781,289.40

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Penalties

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 16.67% of Year

Percent From Budget

35,546,430 200,000

6,403,347 —

(29,143,083) (200,000)

18.01% 0.00%

1.34% -16.67%

35,746,430

6,403,347

(29,343,083)

17.91%

1.24%

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 —

893,142 64,390 1,515,259 352,148 73,850 137,463 223,743 —

6,095,584 283,610 14,405,685 1,125,852 17,200,506 272,137 6,019,235 —

12.78% 18.50% 9.52% 23.83% 0.43% 33.56% 3.58% 0.00%

-3.89% 1.83% -7.15% 7.16% -16.24% 16.89% -13.09% -16.67%

Total Operating Expenses

37,718,248

48,662,604

3,259,995

45,402,609

6.70%

-9.97%

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

326,000 7,900 333,900

271,067 1,270 272,337

(54,933) (6,630) (61,563)

83.15% 16.08% 81.56%

66.48% -0.59% 64.89%

Income (Loss) Before Transfers

(1,637,918)

(12,582,274)

3,415,689

15,997,963

-27.15%

-43.82%

(3,596,612) 10,000 —

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

(606,077) 10,000 —

(2,990,535) — (2,130,000)

16.85% 100.00% 0.00%

0.18% 83.33% -16.67%

(3,586,612)

(5,716,612)

(596,077)

(5,120,535)

10.43%

-6.24%

(5,224,530)

(18,298,886)

2,819,612

21,118,498

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

33,526,163 — 36,345,775

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

23,645,775

Sanitary Sewer - Open Capital Projects As of August 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

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 6,332.16 70,055.20 18,207.62 29,351.00 14,332.50 247,542.50 41,734.77 36,695.45 181,004.25 645,255.45

ACTUALS 76,566.96 83,451.24 3,047.80 163,066.00

AVAILABLE BUDGET 1,035,327.15 529,163.59 170,925.00 78,554.46 162,746.04 321,449.93 100,000.00 2,022,726.72 991,019.78 579,279.41 129,339.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 571,601.19 469,006.26 2,225,358.72 700,000.00 300,000.00 2,999,257.11 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 939,429.41 17,200,506.23

Current Year Prior Year Budget Budget (Enc Roll) $ 17,274,356.23 734,471.45 73,850.00 89,216.00 645,255.45 $ 17,200,506.23 -

Total 18,008,827.68 163,066.00 645,255.45 17,200,506.23

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

Actual Amounts (Budget Basis)

Budgeted Amounts Original Operating revenues: Charges for Services Miscellaneous

Amended

Variance with Amended Budget

Percent Actual 16.67% of Year

Percent From Budget

— —

0.00% 0.00%

-16.67% -16.67%

—

0.00%

-16.67%

— — — 3,062,526 5,789,100 —

— — — 9,263,688 5,789,100 —

— — — 1,100,663 399,015 —

— — — 8,163,025 5,390,085 —

0.00% 0.00% 0.00% 11.88% 6.89% 0.00%

-16.67% -16.67% -16.67% -4.79% -9.78% -16.67%

Total Operating Expenses

8,851,626

15,052,788

1,499,678

13,553,110

9.96%

-6.71%

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

50,000 — 2,400,000 2,450,000

76,427 3,077 — 79,504

26,427 3,077 (2,400,000) (2,370,496)

152.85% 0.00% 0.00% 3.25%

136.18% -16.67% -16.67% -13.42%

Income (Loss) Before Transfers

(6,401,626)

(12,602,788)

(1,420,174)

11,182,614

11.27%

-5.40%

— — —

— 812,567 —

— (812,567) —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

812,567

(812,567)

0.00%

-16.67%

(6,401,626)

(12,602,788)

(607,607)

11,995,181

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) — — (1,765,615)

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 16.67% of Year

Percent From Budget

2,804,471 128,700

502,395 21,450

(2,302,076) (107,250)

17.91% 16.67%

1.24% 0.00%

2,933,171

523,845

(2,409,326)

17.86%

1.19%

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

108,642 6,036 211,168 948,822 — —

748,904 45,964 605,055 291,478 2,000 —

12.67% 11.61% 25.87% 76.50% 0.00% 0.00%

-4.00% -5.06% 9.20% 59.83% -16.67% -16.67%

Total Operating Expenses

2,968,069

1,274,668

1,693,401

42.95%

26.28%

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

7,500 281,000 288,500

6,229 3,234 9,463

(1,271) (277,766) (279,037)

83.05% 1.15% 3.28%

66.38% -15.52% -13.39%

Income (Loss) Before Transfers

253,602

(741,360)

(994,962)

-292.33%

-309.00%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

253,602

(741,360)

(994,962)

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, 08/31/23

(1,466,229) 45,194 (1,949) 2,263,980 — 99,636

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

865,369 — 965,005

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 16.67% of Year

Percent From Budget

20,534,900 —

3,243,191 —

(17,291,709) —

15.79% 0.00%

-0.88% -16.67%

20,534,900

3,243,191

(17,291,709)

15.79%

-0.88%

740,500 24,460,900 — — —

134,650 3,612,988 — — —

605,850 20,847,912 — — —

18.18% 14.77% 0.00% 0.00% 0.00%

1.51% -1.90% -16.67% -16.67% -16.67%

Total Operating Expenses

25,201,400

3,747,638

21,453,762

14.87%

-1.80%

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

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

45,959 29,166 75,125

(74,041) (1,207,434) (1,281,475)

38.30% 2.36% 5.54%

21.63% -14.31% -11.13%

Income (Loss) Before Transfers

(3,309,900)

(429,322)

2,880,578

12.97%

-3.70%

Transfers In - American Rescue Plan Transfers Out

— —

0.00% 0.00%

-16.67% -16.67%

Total Transfers

—

0.00%

-16.67%

(3,309,900)

(429,322)

2,880,578

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, 08/31/23

3,747,925 — — 3,318,603

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

90,000 — 3,408,603

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 16.67% of Year

Percent From Budget

4,450,900 —

716,000 —

(3,734,900) —

16.09% 0.00%

-0.58% -16.67%

4,450,900

716,000

(3,734,900)

16.09%

-0.58%

— 4,748,001 — — —

1,151 949,976 — — —

(1,151) 3,798,025 — — —

0.00% 20.01% 0.00% 0.00% 0.00%

-16.67% 3.34% -16.67% -16.67% -16.67%

Total Operating Expenses

4,748,001

951,127

3,796,874

20.03%

3.36%

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

10,000 — 10,000

34,277 — 34,277

24,277 — 24,277

342.77% 0.00% 342.77%

326.10% -16.67% 326.10%

Income (Loss) Before Transfers

(287,101)

(200,850)

86,251

69.96%

53.29%

— —

0.00% 0.00%

-16.67% -16.67%

—

0.00%

-16.67%

(287,101)

(200,850)

86,251

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, 08/31/23

(5,756,320) — — — (5,957,170)

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

113,449 — (5,843,721)

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 16.67% of Year

Percent From Budget

3,196,000 —

490,717 —

(2,705,283) —

15.35% 0.00%

-1.32% -16.67%

3,196,000

490,717

(2,705,283)

15.35%

-1.32%

— 3,355,559 — — —

1,151 1,546,159 — — —

(1,151) 1,809,400 — — —

0.00% 46.08% 0.00% 0.00% 0.00%

-16.67% 29.41% -16.67% -16.67% -16.67%

Total Operating Expenses

3,355,559

1,547,310

1,808,249

46.11%

29.44%

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

23,000 — 23,000

11,968 — 11,968

(11,032) — (11,032)

52.03% 0.00% 52.03%

35.36% -16.67% 35.36%

Income (Loss) Before Transfers

(136,559)

(1,044,625)

(908,066)

764.96%

748.29%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

(136,559)

(1,044,625)

(908,066)

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 — — — 1,004,777

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

85,211 — 1,089,988

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Finance & Support Services For the period ended August 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 16.67% of Year

Percent From Budget

11,709,004 —

1,940,914 —

(9,768,090) —

16.58% 0.00%

-0.09% -16.67%

11,709,004

1,940,914

(9,768,090)

16.58%

-0.09%

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

696,922 35,316 1,823,426 12,682 20,669 —

5,242,574 134,684 2,821,677 31,668 1,237,165 —

11.73% 20.77% 39.25% 28.60% 1.64% 0.00%

-4.94% 4.10% 22.58% 11.93% -15.03% -16.67%

12,056,783

2,589,015

9,467,768

21.47%

4.80%

— — —

— 2 2

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

(347,779)

(648,099)

(300,320)

186.35%

169.68%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

(347,779)

(648,099)

(300,320)

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, 08/31/23

622,242 — — 602,585 576,728

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

1,101,624 199,499 1,877,851

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

Actual Amounts (Budget Basis)

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

Total Revenues

Expenditures: General Government Debt Service Total Expenditures Other Financing Uses: Transfers Out/Capital Outlay Total Other Financing Uses Total expenditures and other financing uses

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

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

9,289 2,000 —

— 807 —

(9,289) (1,193) —

0.00% 40.35% 0.00%

-16.67% 23.68% -16.67%

11,289

807

(10,482)

7.15%

-9.52%

— 14,705

7 —

(7) 14,705

0.00% 0.00%

-16.67% -16.67%

14,705

14,698

0.05%

-16.62%

—

0.00%

-16.67%

—

0.00%

-16.67%

14,705

14,698

0.05%

-16.62%

(3,416)

800

4,216

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, 08/31/23

— — — 110,579

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

— — 110,579

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Capital Project Fund For the period ended August 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 16.67% of Year

Percent From Budget

— — — —

16 608 — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

624

0.00%

-16.67%

— —

20,178 — 20,178

0.00% — 0.00%

-16.67% -16.67%

—

20,802

0.00%

-16.67%

— — —

— — 80,302

5 — —

(5) — 80,302

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

80,302

80,297

0.00%

-16.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

—

80,302

80,297

0.00%

-16.67%

—

(80,302)

20,797

101,099

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, 08/31/23

— — — (846,737)

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

— 928,713 81,976

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended August 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 16.67% of Year

Percent From Budget

— — —

— 159 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

159

0.00%

-16.67%

— — —

1 — —

(1) — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

(1)

0.00%

-16.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

—

(1)

0.00%

-16.67%

—

158

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, 08/31/23

— — — 21,775

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

— — 21,775

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings and Other Improvements Capital Project Fund For the period ended August 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 16.67% of Year

Percent From Budget

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

Total revenues

—

0.00%

-16.67%

Other Financing Sources: Transfers from In bond issuance Proceeds

—

2,650,000 —

—

(2,650,000) —

0.00%

-16.67%

—

2,650,000

—

(2,650,000)

0.00%

-16.67%

—

2,650,000

—

(2,650,000)

0.00%

-16.67%

— — —

— — 2,837,726

— — —

— — 2,837,726

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

2,837,726

—

2,837,726

0.00%

-16.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

—

2,837,726

—

2,837,726

0.00%

-16.67%

—

(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, 08/31/23

— — — (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 August 31, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

— — (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 August 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 16.67% of Year

Percent From Budget

— — —

— 238 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

238

0.00%

-16.67%

— — —

2 — —

(2) — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

(2)

0.00%

-16.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

—

(2)

0.00%

-16.67%

—

236

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, 08/31/23

— — — 31,721

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

— — 31,721

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-16.67%

Total Other Financing Uses

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

— — — —

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 August 31, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Amended Revenues: Sales Taxes Investment Income

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

8,295,957 400,000

754,894 89,711

(7,541,063) (310,289)

9.10% 22.43%

-7.57% 5.76%

8,695,957

844,605

(7,851,352)

9.71%

-6.96%

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

15,098 — 2,160 — 1,602 200,000 — —

150,821 122,288 17,840 5,650 7,398 20,965 — —

9.10% 0.00% 10.80% 0.00% 17.80% 90.51% 0.00% 0.00%

-7.57% -16.67% -5.87% -16.67% 1.13% 73.84% -16.67% -16.67%

543,822

218,860

324,962

40.24%

23.57%

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 —

— — 812,567 —

1,175,000 4,604,093 2,399,959 —

0.00% 0.00% 25.29% 0.00%

-16.67% -16.67% 8.62% -16.67%

Total Other Financing Uses

8,991,619

812,567

8,179,052

9.04%

-7.63%

(839,484)

(186,822)

652,662

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, 08/31/23

— — 9,635,565

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

— 5,795

Total Fund Balance

9,641,360

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

Budgeted Amounts Original Amended Revenues: Sales taxes Investment income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

622,409 5,000

84,431 1,238

(537,978) (3,762)

13.57% 24.76%

-3.10% 8.09%

627,409

85,669

(541,740)

13.65%

-3.02%

12,448 2,500 1,250 5,650 650 — — —

1,689 — 1,250 — 72 — — —

10,759 2,500 — 5,650 578 — — —

13.57% 0.00% 100.00% 0.00% 11.08% 0.00% 0.00% 0.00%

-3.10% -16.67% 83.33% -16.67% -5.59% -16.67% -16.67% -16.67%

22,498

3,011

19,487

13.38%

-3.29%

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

311,204 315,000

42,215 —

268,989 315,000

13.57% 0.00%

-3.10% -16.67%

Total other financing uses

626,204

42,215

583,989

6.74%

-9.93%

1,231,115

40,443

(1,190,672)

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, 08/31/23

— (106) 79,092

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

— — 7,967 87,059

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

— — —

638,404 94,680 53,874

638,404 43,796 53,874

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

786,958

736,074

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

786,958

736,074

0.00%

-16.67%

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

—

36,102

(35,687)

0.00%

-16.67%

6,585,000 4,161,150 —

21,361 1,677,716 —

6,563,639 2,483,434 —

0.32% 40.32% 0.00%

-16.35% 23.65% -16.67%

Total Expenditures

10,746,150

1,735,179

9,011,386

16.15%

-0.52%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

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

—

0.00%

-16.67%

10,746,150

1,735,179

9,011,386

16.15%

-0.52%

(10,746,150)

(948,221)

9,797,929

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, 08/31/23

— — — 13,422,852

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

— — 10,370,328 23,793,180

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

— — —

97 80 10,443

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

10,620

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

10,620

0.00%

-16.67%

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

—

(1)

0.00%

-16.67%

215,000 314,000 —

— — —

215,000 314,000 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

Total Expenditures

529,000

528,999

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

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

—

0.00%

-16.67%

529,000

528,999

0.00%

-16.67%

(529,000)

10,619

539,619

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, 08/31/23

— — — 21,713

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

— — 500,909 522,622

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

—

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 August 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 16.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

— — — —

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 August 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 16.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

— — — 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 August 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 16.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

— — —

— 621 —

— (621) —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

621

(621)

0.00%

-16.67%

— — — — — —

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

-16.67% -16.67% -16.67% -16.67% -16.67% -16.67% -16.67%

—

621

(621)

0.00%

-16.67%

—

(621)

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, 08/31/23

—

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 Crackerneck Creek TIF For the Period Ended August 31, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

— — —

191,068 26,250 43,431

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

260,749

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

260,749

0.00%

-16.67%

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

—

1,295

(1,295)

0.00%

-16.67%

3,900,000 3,183,950 —

— 1,591,956 —

3,900,000 1,591,994 —

0.00% 50.00% 0.00%

-16.67% 33.33% -16.67%

Total Expenditures

7,083,950

1,593,251

5,490,699

22.49%

5.82%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

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

—

0.00%

-16.67%

7,083,950

1,593,251

5,490,699

22.49%

5.82%

(7,083,950)

(1,332,502)

5,751,448

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, 08/31/23

— — — 3,161,106

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

— — 6,436,933 9,598,039

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old Landfill TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

4,914 — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

4,914

0.00%

-16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

—

4,914

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, 08/31/23

10,243

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

— — — 10,243

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Trinity TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

30,265 194 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

30,459

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

30,459

0.00%

-16.67%

—

(2)

0.00%

-16.67%

— — —

21,361 9,139 —

(21,361) (9,139) —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

30,502

(30,502)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

30,502

(30,502)

0.00%

-16.67%

—

(43)

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, 08/31/23

57,678

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

— — — 57,678

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 16.67% of Year

Percent From Budget

— — —

9,443 8,378 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

17,821

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

17,821

0.00%

-16.67%

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

—

2,978

(2,978)

0.00%

-16.67%

2,470,000 663,200 —

— — —

2,470,000 663,200 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

Total Expenditures

3,133,200

2,978

3,130,222

0.10%

-16.57%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

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

—

0.00%

-16.67%

3,133,200

2,978

3,130,222

0.10%

-16.57%

(3,133,200)

14,843

3,148,043

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, 08/31/23

— — — 1,157,715

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

— — 3,432,486 4,590,201

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Cinema East TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

22,135 131 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

22,266

0.00%

-16.67%

—

(1)

0.00%

-16.67%

— — —

— 29,000 —

— (29,000) —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

29,001

(29,001)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

29,001

(29,001)

0.00%

-16.67%

—

(6,735)

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, 08/31/23

— — — 39,639

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

— — — 39,639

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 1 TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

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 August 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 16.67% of Year

Percent From Budget

— — —

— 13 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

— — — (1,382)

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

— — — (1,382)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 3 TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

— 29 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

0.00%

-16.67%

—

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, 08/31/23

— — — 9,519

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

— — — 9,519

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

69,161 721 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

69,882

0.00%

-16.67%

—

(6)

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

(6)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

(6)

0.00%

-16.67%

—

69,876

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, 08/31/23

— — — 164,992

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

— — — 164,992

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

— 6,325 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

6,325

0.00%

-16.67%

—

31,221

(31,221)

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

31,221

(31,221)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

31,221

(31,221)

0.00%

-16.67%

—

(24,896)

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, 08/31/23

— — — 948,990

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

— — — 948,990

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 1 TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

274,902 1,280 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

276,182

0.00%

-16.67%

—

(10)

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

(10)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

(10)

0.00%

-16.67%

—

276,172

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, 08/31/23

— — — 829,206

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

— — — 829,206

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 3 TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

21,323 125 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

21,448

0.00%

-16.67%

—

(1)

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

(1)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

(1)

0.00%

-16.67%

—

21,447

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, 08/31/23

— — — 37,385

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

— — — 37,385

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 1 TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

— 183 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

183

0.00%

-16.67%

—

(2)

0.00%

-16.67%

— — —

— 25,500 —

— (25,500) —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

25,502

(25,502)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

25,502

(25,502)

0.00%

-16.67%

—

(25,319)

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, 08/31/23

— — — 32,244

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

— — — 32,244

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 2 TIF For the Period Ended August 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 16.67% of Year

Percent From Budget

— — —

15,096 87 —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

15,183

0.00%

-16.67%

—

170

(170)

0.00%

-16.67%

— — —

— 21,500 —

— (21,500) —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

21,670

(21,670)

0.00%

-16.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

—

0.00%

-16.67%

—

21,670

(21,670)

0.00%

-16.67%

—

(6,487)

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, 08/31/23

— — — 28,025

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

— — — 28,025

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule TIF Supplemental Appropriation Fund For the Period Ended August 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 16.67% 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%

-16.67% -16.67% -16.67% -16.67% -16.67%

— — — — — — — — —

21,330 38,654 6,125 424,866 4,629 439 — 50,884 —

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

-16.67% -16.67% -16.67% -16.67% -16.67% -16.67% -16.67% -16.67% -16.67%

—

546,927

0.00%

-16.67%

— —

0.00% 0.00%

-16.67% -16.67%

—

546,927

0.00%

-16.67%

—

415

(415)

0.00%

-16.67%

— — —

0.00% 0.00% 0.00%

-16.67% -16.67% -16.67%

—

415

(415)

0.00%

-16.67%

— — — — — — — —

— — — — — — — 415

— — — — — — — (415)

0.00% 0.00% 0.00% 0.00%

-16.67% -16.67% -16.67% -16.67%

0.00%

-16.67%

0.00%

-16.67%

—

546,512

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, 08/31/23

— — — 7,390,527

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

— — — 7,390,527